A (1)ABC 作业基础成本计算 jd;=5(2
A (2)absorbed overhead 已吸收制造费用 /p~Wk4'
A (3)absorption costing 吸收成本计算 Qh%(yL!
A (4)account 账户,报表 J-g#zs
A (5)accounting postulate 会计假设 m
ys5B}
A (6)accounting series release 会计公告文件 b&u o^G,
A (7)accounting valuation 会计计价 1-@.[VI
A (8)account sale 承销清单 Va"_.8n|+
A (9)accountability concept 经营责任概念 zn5
A (10)accountancy 会计职业 0dhJ# [Y
A (11)accountant 会计师
\M>+6m@w
A (12)accounting 会计 ^n5[pF}Gw
A (13)agency cost 代理成本 =~YmM<L
A (14)accounting bases 会计基础 E?|"?R,,,
A (15)accounting manual 会计手册 i][7S mN
A (16)accounting period 会计期间
Mf0g)X}1
A (17)accounting policies 会计方针 SJ1
1LF3)
A (18)accounting rate of return 会计报酬率 %-@`|
A (19)accounting reference date 会计参照日 _%Ay\4H^\
A (20)accounting reference period 会计参照期间 pfW0)V1t
A (21)accrual concept 应计概念 620y[iiK$
A (22)accrual expenses 应计费用 )f4D2c&VE
A (23)acid test ration 速动比率(酸性测试比率) gO-C[j/
A (24)acquisition 购置 +r)'?zU
A (25)acquisition accounting 收购会计 ADRjCk}I
A (26)activity based accounting 作业基础成本计算 :<d\//5<9
A (27)adjusting events 调整事项 gP.Q_/V
A (28)administrative expenses 行政管理费 -ecP@,
A (29)advice note 发货通知 GW$(E*4q
A (30)amortization 摊销 m3]|I(]`Xe
A (31)analytical review 分析性检查 r@+IDW.=9
A (32)annual equivalent cost 年度等量成本法 #3maT*JY
A (33)annual report and accounts 年度报告和报表 c_xtwdkL9
A (34)appraisal cost 检验成本 5J1A|qII
A (35)appropriation account 盈余分配账户 FKflN
A (36)articles of association 公司章程细则 "H>L!v
A (37)assets 资产 hd1H
A (38)assets cover 资产保障 .E|Hk,c9
A (39)asset value per share 每股资产价值 +M%i3A
A (40)associated company 联营公司 uf,4GPo,
A (41)attainable standard 可达标准 Ee>P*7*jB
A (42)attributable profit 可归属利润 {O*<1v9<
A (43)audit 审计 9&5\L
A (44)audit report 审计报告 fAWjk&9
A (45)auditing standards 审计准则 le`&VdE^
A (46)authorized share capital 额定股本 e!yUA!x`u
A (47)available hours 可用小时 N1W
P
A (48)avoidable costs 可避免成本 p2|c8n==
B (49)back-to-back loan 易币贷款 #V[?puE@
B (50)backflush accounting 倒退成本计算 DG1
>T
B (51)bad debts 坏帐 .['@:}$1
B (52)bad debts ratio 坏帐比率 w[PWJ! <
B (53)bank charges 银行手续费 l5S(xQ
B (54)bank overdraft 银行透支 -bo2"*|m
B (55)bank reconciliation 银行存款调节表 B
M{GSX
B (56)bank statement 银行对账单 PPT"?lt*&
B (57)bankruptcy 破产 QOIi/flK
B (58)basis of apportionment 分摊基础 }.|\<8_
B (59)batch 批量 cH6ie?KvAo
B (60)batch costing 分批成本计算
9"R]"v3BA
B (61)beta factor B(市场)风险因素 9}kN9u
B (62)bill 账单 !_s|h@
B (63)bill of exchange 汇票 w\=zTHo88
B (64)bill of landing 提单 vOsd>3"
B (65)bill of materials 用料预计单 IXt2R~b
B (66)bill payable 应付票据 rKq/=Avv
B (67)bill receivable 应收票据 1(M0C[P
B (68)bin card 存货记录卡 I jN3 jU
B (69)bonus 红利 YKLh$
B (70)book-keeping 薄记 qVC_K/w
7
B (71)Boston classification 波士顿分类 0m
,A`*o
B (72)breakeven chart 保本图 <5/r
B (73)breakeven point 保本点 &$ F0
B (74)breaking-down time 复位时间 [8.ufpZ
B (75)budget 预算 4vTO # F
B (76)budget center 预算中心 'n I2RX
B (77)budget cost allowance 预算成本折让 ?RvXO'm l
B (78)budget manual 预算手册 b].:2
B (79)budget period 预算期间 }5bh,'
B (80)budgetary control 预算控制 /ee:GjUkB
B (81)budgeted capacity 预算生产能力 'P}"ZHW
B (82)burden 制造费用 RH ow%2D
B (83)business center 经营中心 H~1la V
B (84)business entity 营业个体
#/@U|g
B (85)business unit 经营单位 .%`|vGF
B (86)buy-out management 管理性购买产权 )gV+BHK
B (87)by-product 副产品 lDV8<
C (88)called-up share capital 催缴股本 {f#{NA5
C (89)capacity 生产能力 0IBVR,q
C (90)capacity ratios 生产能力比率 Pca~V>Hd
C (91)capital 资本 'Z'X`_
C (92)capital assets pricing model 资本资产计价模式 dra'1E
C (93)capital commitment 承诺资本 sl|s#+Z
C (94)capital employed 已运用的资本 2.}<VivT
C (95)capital expenditure 资本支出 8+
eZU<\B(
C (96)capital expenditure authorization 资本支出核准 _)2.#L
C (97)capital expenditure control 资本支出控制 7Upm
C (98)capital expenditure proposal 资本支出申请 VP\HPSp
C (99)capital funding planning 资本基金筹集计划 <1&kCfE&
C (100)capital gain 资本收益 Vj4
if@Z
C (101)capital investment appraisal 资本投资评估 |8&AsQd
C (102)capital maintenance 资本保全 j2lo~J)
C (103)capital resource planning 资本资源计划 9:A>a3KOH
C (104)capital surplus 资本盈余 ?+GbPG~
C (105)capital turnover 资本周转率 m(nlu
C (106)card 记录卡 >OE.6)'Rm
C (107)cash 现金 "$+naY{w
C (108)cash account 现金账户 64s+
0}
C (109)cash book 现金账薄 xC`Hm?kM
C (110)cash cow 金牛产品 lf0/0KH
C (111)cash flow 现金流量 nSsVONHfa
C (112)cash discounted 现金贴现 H#k"[eZ
C (113)cash flow budget 现金流量预算 *x`z5_yfO
C (114)cash flow statement 现金流量表 D/V.o}X$
C (115)cash ledger 现金分类账 q?8MKf[N
C (116)cash limit 现金限额 a\vf{2
C (117)CCA 现时成本会计 J><O
51
C (118)center 中心 @i
UzRsl
C (119)changeover time 变更时间 cZ|D!1%
C (120)chartered entity 特许经济个体 J=*y>Zt-b
C (121)cheque 支票 )]J I Q"rR
C (122)cheque register 支票登记薄 /`\-.S9
C (123)coin analysis 零钱分类 !W^2?pqN
C (124)classification 分类
yr&
oJYM
C (125)clock card 工时卡 b-]E-$Uz
C (126)code 代码 yZK1bnYG|I
C (127)commitment accounting 承诺确认会计 2P$l XGjh
C (128)common cost 共同成本 h\'GL(?DBI
C (129)company limited by guarantee 有限担保责任公司 FO_nS