A (1)ABC 作业基础成本计算 F(yR\)!C
A (2)absorbed overhead 已吸收制造费用 `9co7[Z
A (3)absorption costing 吸收成本计算 x
;|HT
A (4)account 账户,报表 nwU],{(Hgr
A (5)accounting postulate 会计假设 &KjMw:l
A (6)accounting series release 会计公告文件 {^z73Gxt,
A (7)accounting valuation 会计计价 \ZZ6r^99
A (8)account sale 承销清单 TP
rq:"K
A (9)accountability concept 经营责任概念 ,*J@ic7"
A (10)accountancy 会计职业 rO7_K>g?
A (11)accountant 会计师 Gr\ ]6
A (12)accounting 会计 CefFUqo4
A (13)agency cost 代理成本 509T?\r
A (14)accounting bases 会计基础 C2}y#A I
A (15)accounting manual 会计手册 ENZym
A (16)accounting period 会计期间 S=_u3
OH0
A (17)accounting policies 会计方针 <D/K[mz-
A (18)accounting rate of return 会计报酬率 e Ucbe33
A (19)accounting reference date 会计参照日 "V' r}>
A (20)accounting reference period 会计参照期间 "E\vdhk
A (21)accrual concept 应计概念 M-nRhso
A (22)accrual expenses 应计费用 qWhW4$7x
A (23)acid test ration 速动比率(酸性测试比率)
CPJ21^
A (24)acquisition 购置 O>' }q/
A (25)acquisition accounting 收购会计 k24I1DlR8
A (26)activity based accounting 作业基础成本计算 zR<{z
A (27)adjusting events 调整事项 X5iD<Lh
A (28)administrative expenses 行政管理费 Nft
nbsTmy
A (29)advice note 发货通知 ?>;aD
A (30)amortization 摊销 EHwb?{
A (31)analytical review 分析性检查 J@2jx4
A (32)annual equivalent cost 年度等量成本法 FBXktSg
A (33)annual report and accounts 年度报告和报表 0`x>p6.)G
A (34)appraisal cost 检验成本 uOA/r@7I}S
A (35)appropriation account 盈余分配账户 ,Vi_~b
A (36)articles of association 公司章程细则 rRRh-%.RU
A (37)assets 资产 m^QoB
A (38)assets cover 资产保障 CtCReH03
A (39)asset value per share 每股资产价值 v 6
U!(x
A (40)associated company 联营公司 a51(ySC}<s
A (41)attainable standard 可达标准 th{f|fm62
A (42)attributable profit 可归属利润 1Vy8eI`4
A (43)audit 审计 KR( apO
A (44)audit report 审计报告 =3035{\
A (45)auditing standards 审计准则 zDdo RK@
A (46)authorized share capital 额定股本 D`p2a eI
A (47)available hours 可用小时 NPH(v`
A (48)avoidable costs 可避免成本 ".>#Qp%
B (49)back-to-back loan 易币贷款 g=\(%zfsxr
B (50)backflush accounting 倒退成本计算 !V.]mI
B (51)bad debts 坏帐 PA^*|^;Xh
B (52)bad debts ratio 坏帐比率 +S~ u ,=
B (53)bank charges 银行手续费 <.ZIhDiEl
B (54)bank overdraft 银行透支 aH"d~Y^
B (55)bank reconciliation 银行存款调节表 c,r6+oX
B (56)bank statement 银行对账单 nk|(cyt)
B (57)bankruptcy 破产 eQ'E`S_d
B (58)basis of apportionment 分摊基础 }ekNZNcuM
B (59)batch 批量 &}u_e`A
B (60)batch costing 分批成本计算 r ~{nlLO}
B (61)beta factor B(市场)风险因素 f/sz/KC]~
B (62)bill 账单 &>c=/]Lop
B (63)bill of exchange 汇票 /(~
HHN nh
B (64)bill of landing 提单 2?ue.1C
B (65)bill of materials 用料预计单 NuO@Nr
B (66)bill payable 应付票据 12
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B (67)bill receivable 应收票据 1O Ft}>1
B (68)bin card 存货记录卡
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B (69)bonus 红利 ?*~
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B (70)book-keeping 薄记 l iY/BkpH
B (71)Boston classification 波士顿分类 W>' DQB
B (72)breakeven chart 保本图 YHN6/k7H
B (73)breakeven point 保本点 UT@Qo}:
B (74)breaking-down time 复位时间 @lzq`SzM
B (75)budget 预算 }!K
#
B (76)budget center 预算中心 4M"'B A<
B (77)budget cost allowance 预算成本折让 5i6Ji(
B (78)budget manual 预算手册 CRo@+p10
B (79)budget period 预算期间 QHv]7&^rlj
B (80)budgetary control 预算控制 Ge)G.> c
B (81)budgeted capacity 预算生产能力 mg*iW55g
B (82)burden 制造费用 Lj /^cx
B (83)business center 经营中心 e[fld,s
B (84)business entity 营业个体 I_B%F#X)
B (85)business unit 经营单位 ~Xx}:@Ld
B (86)buy-out management 管理性购买产权 s3Bo'hGxG
B (87)by-product 副产品 vmg
d
C (88)called-up share capital 催缴股本 7
:\J2$P
C (89)capacity 生产能力 .\`MoH
C (90)capacity ratios 生产能力比率 =&g:dX|q8
C (91)capital 资本 sB0]lj-[Un
C (92)capital assets pricing model 资本资产计价模式 R Q8"vF#
C (93)capital commitment 承诺资本 .P8m%$'N
C (94)capital employed 已运用的资本 Mprn7=I{Tg
C (95)capital expenditure 资本支出 H
E*^!2f
C (96)capital expenditure authorization 资本支出核准 `$"{-
C (97)capital expenditure control 资本支出控制 ,M]W_\N~E
C (98)capital expenditure proposal 资本支出申请 <D
Mm
[V{
C (99)capital funding planning 资本基金筹集计划 *[>{9V
C (100)capital gain 资本收益 |xb;#ruR6
C (101)capital investment appraisal 资本投资评估 y@}WxSK*0
C (102)capital maintenance 资本保全 c@lF*"4
C (103)capital resource planning 资本资源计划 QfjoHeG7
C (104)capital surplus 资本盈余 Nl4uQ_"
C (105)capital turnover 资本周转率 iJZvVs',
C (106)card 记录卡 FS7D
C (107)cash 现金 D{7sfkcJ
C (108)cash account 现金账户 DFwiBB6
C (109)cash book 现金账薄 ybf,pDY#f
C (110)cash cow 金牛产品 f3;[ZS
C (111)cash flow 现金流量 5> 81Vhc,
C (112)cash discounted 现金贴现 W^W.* ?e`
C (113)cash flow budget 现金流量预算 B8wG
WZ@
C (114)cash flow statement 现金流量表 de8xl
C (115)cash ledger 现金分类账 {_>XsB
C (116)cash limit 现金限额 'QpDx&~QP
C (117)CCA 现时成本会计 7iy 2V
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C (118)center 中心 ']!wc8m1"
C (119)changeover time 变更时间 bz1`f >%l
C (120)chartered entity 特许经济个体 r"|do2s
C (121)cheque 支票 KsTE)@F:
C (122)cheque register 支票登记薄 /`qQWB5b
C (123)coin analysis 零钱分类 CT\rx>[J.6
C (124)classification 分类 .'
v$PEy
C (125)clock card 工时卡 H H3Z?g
C (126)code 代码 iOAn/[^xk
C (127)commitment accounting 承诺确认会计 aEEb1Y
C (128)common cost 共同成本 6R2F,b(_
C (129)company limited by guarantee 有限担保责任公司 ra
,.vJuT