A (1)ABC 作业基础成本计算 5
OF*PBZ
A (2)absorbed overhead 已吸收制造费用 gYfOa`k
A (3)absorption costing 吸收成本计算 P%Wl`NA P
A (4)account 账户,报表 d(6&kXK
A (5)accounting postulate 会计假设 x DX_s:A
A (6)accounting series release 会计公告文件 l[{Ci|4
A (7)accounting valuation 会计计价 rcG-Vf@
A (8)account sale 承销清单 O]\
eMM&
A (9)accountability concept 经营责任概念 e}q!m(K]e-
A (10)accountancy 会计职业 4mF=A$Q_/
A (11)accountant 会计师 Dlo4Wy
A (12)accounting 会计 dF0:'y
A (13)agency cost 代理成本 }#9 |au`
A (14)accounting bases 会计基础 >s"kL^
A (15)accounting manual 会计手册 &^@IAjxn
A (16)accounting period 会计期间 v*EErQML8b
A (17)accounting policies 会计方针 EO\@#",a
A (18)accounting rate of return 会计报酬率 u^&,~n@n7
A (19)accounting reference date 会计参照日 }}~ t!/x
A (20)accounting reference period 会计参照期间 \}NZ]l
A (21)accrual concept 应计概念 =s[P =d U
A (22)accrual expenses 应计费用 e+P|PW
A (23)acid test ration 速动比率(酸性测试比率) (
{p@Ay
A (24)acquisition 购置 'C\knQ
A (25)acquisition accounting 收购会计 s h^
&3}
A (26)activity based accounting 作业基础成本计算 >?0 f>I%\
A (27)adjusting events 调整事项 C$fQ[
@
A (28)administrative expenses 行政管理费 ?c#v'c^=h
A (29)advice note 发货通知 cLCzLNyKl
A (30)amortization 摊销 Q
OP8{~O
A (31)analytical review 分析性检查 E9n7P'8
A (32)annual equivalent cost 年度等量成本法 8??%H
7~
A (33)annual report and accounts 年度报告和报表 t&Z:G<;
A (34)appraisal cost 检验成本 Vr%!rQ
A (35)appropriation account 盈余分配账户 <=7^D
A (36)articles of association 公司章程细则 6d|%8.q1
A (37)assets 资产 3?oj46gP
A (38)assets cover 资产保障 pM7xnL4
A (39)asset value per share 每股资产价值 @awN*mO
A (40)associated company 联营公司 Bc2PF;n
A (41)attainable standard 可达标准 ^LJ?GJ$g
A (42)attributable profit 可归属利润 RVb}R<yU+
A (43)audit 审计 'aW<C>
A (44)audit report 审计报告 Og3bV_,"
A (45)auditing standards 审计准则 EL-1o02-
A (46)authorized share capital 额定股本 BFyVq
A (47)available hours 可用小时 B~2\v%J
A (48)avoidable costs 可避免成本 ;yK:.Vg
B (49)back-to-back loan 易币贷款 ;R.l?Bg
B (50)backflush accounting 倒退成本计算 )t$|'c}
B (51)bad debts 坏帐 -QUvd1S40
B (52)bad debts ratio 坏帐比率 UHW;e}O5
B (53)bank charges 银行手续费 H&zhYKw
B (54)bank overdraft 银行透支 l<#*[TJ
B (55)bank reconciliation 银行存款调节表 Bn_@R`
B (56)bank statement 银行对账单 h*-j
B (57)bankruptcy 破产 fr<, LC.
B (58)basis of apportionment 分摊基础 SZQ4e
B (59)batch 批量 :X;AmLf`2u
B (60)batch costing 分批成本计算 #.n%$r
B (61)beta factor B(市场)风险因素 x9!vtrM\Zr
B (62)bill 账单 *S@
0o6v
B (63)bill of exchange 汇票 Z*(lg$A9M
B (64)bill of landing 提单 @7aSq-(_l*
B (65)bill of materials 用料预计单 \aG:l.IM0
B (66)bill payable 应付票据 BnLWC
B (67)bill receivable 应收票据
|%~sU,Y\(
B (68)bin card 存货记录卡 .2
/$ !'E
B (69)bonus 红利 .\>I
-
B (70)book-keeping 薄记 bqDHLoB\1
B (71)Boston classification 波士顿分类 #7A_p8
B (72)breakeven chart 保本图 )
Pdl[+a
B (73)breakeven point 保本点 9
6'{ES9D
B (74)breaking-down time 复位时间 cQMb+ Q2Yw
B (75)budget 预算 7!E?(3$#"
B (76)budget center 预算中心 ]}&f<X
B (77)budget cost allowance 预算成本折让 4X &\/X
B (78)budget manual 预算手册 ,@Izx
B (79)budget period 预算期间 6M`N| %
B (80)budgetary control 预算控制 D,rs)
B (81)budgeted capacity 预算生产能力 Jh'\ nDz@e
B (82)burden 制造费用 4F+n`{~
B (83)business center 经营中心 d?/?VooU
B (84)business entity 营业个体 8f<[Bu ze
B (85)business unit 经营单位 ]7, mo
B (86)buy-out management 管理性购买产权 *XK9-%3
B (87)by-product 副产品 kG7q4jFwP
C (88)called-up share capital 催缴股本 |[VtYV _{
C (89)capacity 生产能力 ![BQ;X
C (90)capacity ratios 生产能力比率 )c#m<_^
C (91)capital 资本 JL4\%
C (92)capital assets pricing model 资本资产计价模式 kMHupROj
C (93)capital commitment 承诺资本 0/."R
;
C (94)capital employed 已运用的资本 N@>,gm@UU
C (95)capital expenditure 资本支出 zW_V)UNe
C (96)capital expenditure authorization 资本支出核准 *
|RQ
)
C (97)capital expenditure control 资本支出控制 Tej-mr3P
C (98)capital expenditure proposal 资本支出申请 lFNf/j^Z
C (99)capital funding planning 资本基金筹集计划 ]r{-K63P{!
C (100)capital gain 资本收益 <<da TQV
C (101)capital investment appraisal 资本投资评估 38%xB<Y
C (102)capital maintenance 资本保全 Gw$sL&1m\
C (103)capital resource planning 资本资源计划 y4HOKJxI
C (104)capital surplus 资本盈余 j3bTa|UdT
C (105)capital turnover 资本周转率 yuvt<kz
C (106)card 记录卡 M[ (mH(j
C (107)cash 现金 [y73
xF
C (108)cash account 现金账户 #cBt@SEL'
C (109)cash book 现金账薄 AFWcTz6 #d
C (110)cash cow 金牛产品 an 3"y6.8
C (111)cash flow 现金流量 6ZBg/_m
C (112)cash discounted 现金贴现 28;D>6c
C (113)cash flow budget 现金流量预算 }TZ5/zn.Dw
C (114)cash flow statement 现金流量表 ,*2%6t`N?
C (115)cash ledger 现金分类账 FKd5]am
C (116)cash limit 现金限额 zn T85#]\@
C (117)CCA 现时成本会计 %6}S'yL
C (118)center 中心 .F0V
C (119)changeover time 变更时间 @+VvZc2Y
C (120)chartered entity 特许经济个体 2roPZj
C (121)cheque 支票 sD$
\!7:b
C (122)cheque register 支票登记薄 ^A^,/3
C (123)coin analysis 零钱分类 I72UkmK`
C (124)classification 分类 /LM*nN$%
C (125)clock card 工时卡 w0Fi~:b
C (126)code 代码 <R7*00
C (127)commitment accounting 承诺确认会计 :z%vNKy1
C (128)common cost 共同成本 2,O-/A;tW*
C (129)company limited by guarantee 有限担保责任公司 FDaHsiI: