A (1)ABC 作业基础成本计算 XpgV09.EE
A (2)absorbed overhead 已吸收制造费用 *
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A (3)absorption costing 吸收成本计算 ,rZn`9
A (4)account 账户,报表 L$lo~7<]
A (5)accounting postulate 会计假设 ZD)0P=%
A (6)accounting series release 会计公告文件
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A (7)accounting valuation 会计计价 -VWCD,c
A (8)account sale 承销清单
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A (9)accountability concept 经营责任概念 1Y=AT!"V
A (10)accountancy 会计职业 M'umoZmW0
A (11)accountant 会计师 B;GxfYj
A (12)accounting 会计 >+:r '
A (13)agency cost 代理成本 'h^-t^:<>b
A (14)accounting bases 会计基础 -@ZzG uS(
A (15)accounting manual 会计手册 =R&)hlm
A (16)accounting period 会计期间 $N;"}Gz
A (17)accounting policies 会计方针 crd|2bjp+
A (18)accounting rate of return 会计报酬率 G@!_ZM8h
A (19)accounting reference date 会计参照日 Z
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A (20)accounting reference period 会计参照期间 jby~AJf%
A (21)accrual concept 应计概念 q%-&[%l
A (22)accrual expenses 应计费用 D3S+LV
A (23)acid test ration 速动比率(酸性测试比率) _%wK}eH+sy
A (24)acquisition 购置 TBZ-17+
A (25)acquisition accounting 收购会计 K85_>C%g
A (26)activity based accounting 作业基础成本计算 B2~f;zy`
A (27)adjusting events 调整事项 ^]$$)(jw
A (28)administrative expenses 行政管理费
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A (29)advice note 发货通知 Ap]4QqU
A (30)amortization 摊销 [d4,gEx`Q\
A (31)analytical review 分析性检查 PwW^y#96
A (32)annual equivalent cost 年度等量成本法 J>=1dCK
A (33)annual report and accounts 年度报告和报表 \|2tTvW,0
A (34)appraisal cost 检验成本 f?%qUD_#
A (35)appropriation account 盈余分配账户 ~`t%M?l
A (36)articles of association 公司章程细则 5v|H<wPp
A (37)assets 资产 3
sZ,|,ueD
A (38)assets cover 资产保障 ]3L@$`ys
A (39)asset value per share 每股资产价值 h?0F-6z
A (40)associated company 联营公司 5<89Af&&K8
A (41)attainable standard 可达标准 v%lv8Lar'
A (42)attributable profit 可归属利润 IQ3n@
A (43)audit 审计 },DyU
A (44)audit report 审计报告 \F 3C=M@:
A (45)auditing standards 审计准则 w`L~#yu
A (46)authorized share capital 额定股本 r\(v+cd
A (47)available hours 可用小时 GAv)QZyV$
A (48)avoidable costs 可避免成本 +0]'| t F>
B (49)back-to-back loan 易币贷款 2m_'z
B (50)backflush accounting 倒退成本计算 U;\S(s}
B (51)bad debts 坏帐 8rF
aW
B (52)bad debts ratio 坏帐比率 bvl~[p$W3
B (53)bank charges 银行手续费 i"L}!5
B (54)bank overdraft 银行透支 k
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B (55)bank reconciliation 银行存款调节表 xC-BqVJ%_T
B (56)bank statement 银行对账单 {Q)dU-\
B (57)bankruptcy 破产 3 brb*gI_b
B (58)basis of apportionment 分摊基础 6|,e%
B (59)batch 批量 RCI4~q
B (60)batch costing 分批成本计算 ^8:VWJM
B (61)beta factor B(市场)风险因素 I> {!U$
B (62)bill 账单 Sv7 i! j
B (63)bill of exchange 汇票 "YJ[$TG
B (64)bill of landing 提单 eGLO!DdxZ
B (65)bill of materials 用料预计单 %X;7--S%?g
B (66)bill payable 应付票据 h$70H ^r
B (67)bill receivable 应收票据 75ZH
B (68)bin card 存货记录卡 #(6) ^ (
B (69)bonus 红利 7_DG 5n
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B (70)book-keeping 薄记 R|iEv t
B (71)Boston classification 波士顿分类 2\VAmPG.Zs
B (72)breakeven chart 保本图 - %|P
B (73)breakeven point 保本点 aD2*.ln><
B (74)breaking-down time 复位时间 lR:?uZ$
B (75)budget 预算 :
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B (76)budget center 预算中心 aqF+zPKs6
B (77)budget cost allowance 预算成本折让 \yNQQ$B
B (78)budget manual 预算手册 ~L bS~_\C=
B (79)budget period 预算期间 !\^jt%e&
B (80)budgetary control 预算控制 S?L#N
B (81)budgeted capacity 预算生产能力 AH^e]<2-
B (82)burden 制造费用 eO
t%x Tx
B (83)business center 经营中心 Z==!C=SBv
B (84)business entity 营业个体 id^|\hDR
B (85)business unit 经营单位 F?z<xL@
B (86)buy-out management 管理性购买产权 mzGjRl=O
B (87)by-product 副产品 )GVBE%!WEd
C (88)called-up share capital 催缴股本 OkpwhkPL5
C (89)capacity 生产能力 d<x1*a
C (90)capacity ratios 生产能力比率 /HkFlfPd
C (91)capital 资本 ;K_}A4K
C (92)capital assets pricing model 资本资产计价模式 FEF"\O|Q
C (93)capital commitment 承诺资本 bpW!iY/q3
C (94)capital employed 已运用的资本 y}N&/}M:}8
C (95)capital expenditure 资本支出 _.{zpF=j
C (96)capital expenditure authorization 资本支出核准 y;nv
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C (97)capital expenditure control 资本支出控制 ~wOTjz
C (98)capital expenditure proposal 资本支出申请 R2rsJ
C (99)capital funding planning 资本基金筹集计划 w?*z^y@
C (100)capital gain 资本收益 #--
olEj!
C (101)capital investment appraisal 资本投资评估 d ;^
C (102)capital maintenance 资本保全 /Pvk),ca
C (103)capital resource planning 资本资源计划 HY ;9?KJ'
C (104)capital surplus 资本盈余 rVH6QQF=\
C (105)capital turnover 资本周转率 Q".g.k
C (106)card 记录卡 O$qtq(Q%
C (107)cash 现金 H<`\bej,
C (108)cash account 现金账户 ;s`sn$@
C (109)cash book 现金账薄 |7yAX+
C (110)cash cow 金牛产品 $YN6<5R)
C (111)cash flow 现金流量 0U%f)mG
C (112)cash discounted 现金贴现 V-<GT?
C (113)cash flow budget 现金流量预算 T}V!`0vKw
C (114)cash flow statement 现金流量表 5?
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C (115)cash ledger 现金分类账 79`AM
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C (116)cash limit 现金限额 ]E\n9X-{
C (117)CCA 现时成本会计 <B9C*M"4%
C (118)center 中心 KMI_zhyB
C (119)changeover time 变更时间 O+y-}7YX
C (120)chartered entity 特许经济个体 \jOA+FU[
C (121)cheque 支票 K+;e4_\
C (122)cheque register 支票登记薄 ?c[*:N(
C (123)coin analysis 零钱分类 WI?oSE w
C (124)classification 分类 sCR67/
C (125)clock card 工时卡 {} 3${
C (126)code 代码 $5Xh,DOg
C (127)commitment accounting 承诺确认会计 D6>HN[D"
C (128)common cost 共同成本 ma"3qGy
C (129)company limited by guarantee 有限担保责任公司 emCM\|NQg&