A (1)ABC 作业基础成本计算 4
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A (2)absorbed overhead 已吸收制造费用 GI}h)T
A (3)absorption costing 吸收成本计算 oI9Jp`
A (4)account 账户,报表 ,*fvA?
A (5)accounting postulate 会计假设
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A (6)accounting series release 会计公告文件 DXAA[hUjF
A (7)accounting valuation 会计计价 irNGURLm
A (8)account sale 承销清单 UOrfwK
A (9)accountability concept 经营责任概念 S8+Xk= x
A (10)accountancy 会计职业 s1XW}Dw
A (11)accountant 会计师 4
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A (12)accounting 会计 rIz"_r
A (13)agency cost 代理成本 Qc2_B\K^
A (14)accounting bases 会计基础 h 5Y3
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A (15)accounting manual 会计手册 24 S,w>j
A (16)accounting period 会计期间 yi3@-
A (17)accounting policies 会计方针 %J\1W"I?
A (18)accounting rate of return 会计报酬率 .$>?2|gRv
A (19)accounting reference date 会计参照日
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A (20)accounting reference period 会计参照期间 /ey[cm2#[s
A (21)accrual concept 应计概念 n$ye:p>`-
A (22)accrual expenses 应计费用 mqGp]'{
A (23)acid test ration 速动比率(酸性测试比率) ,[IN9W
A (24)acquisition 购置 5fS89?/?
A (25)acquisition accounting 收购会计 F"9
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A (26)activity based accounting 作业基础成本计算 -b-Pvw4
A (27)adjusting events 调整事项 B[^mWVp6L
A (28)administrative expenses 行政管理费 Pg%OFhA
A (29)advice note 发货通知 4NxtU/5-sU
A (30)amortization 摊销 '\dau>
A (31)analytical review 分析性检查 *ms?UFV[r
A (32)annual equivalent cost 年度等量成本法 H".~@,-}
A (33)annual report and accounts 年度报告和报表 e[}R1/!L
A (34)appraisal cost 检验成本 &*Eyw
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A (35)appropriation account 盈余分配账户 W`],
A (36)articles of association 公司章程细则 uQ#3;sFO
A (37)assets 资产 dX0A(6
A (38)assets cover 资产保障 [#H$@g|CT
A (39)asset value per share 每股资产价值 Sg1$/+
A (40)associated company 联营公司 JZ&]"12]fR
A (41)attainable standard 可达标准 F7^d@hSV
A (42)attributable profit 可归属利润 }2M2R}D
A (43)audit 审计 fRJSo%
A (44)audit report 审计报告 HPs$R[
A (45)auditing standards 审计准则 v`B7[B4K3
A (46)authorized share capital 额定股本 Y[x9c0
A (47)available hours 可用小时 NS"hdyA
A (48)avoidable costs 可避免成本 D.|h0gU
B (49)back-to-back loan 易币贷款 Zk2-U"0\o
B (50)backflush accounting 倒退成本计算 R,01.N( U
B (51)bad debts 坏帐 XiI@Px?FL
B (52)bad debts ratio 坏帐比率 =vBxwa^
B (53)bank charges 银行手续费 ,%X~/V
B (54)bank overdraft 银行透支 ymybj
B (55)bank reconciliation 银行存款调节表 6l IFxc
B (56)bank statement 银行对账单 $(_Xt- 6
B (57)bankruptcy 破产 UT$G?D";M
B (58)basis of apportionment 分摊基础 E]6C1C&K
B (59)batch 批量 R%XbO~{u
B (60)batch costing 分批成本计算 [Z0 &`qz
B (61)beta factor B(市场)风险因素 {U4BPKo
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B (62)bill 账单 >:5/V0;,
B (63)bill of exchange 汇票 G}mJtXT#=
B (64)bill of landing 提单 &ZFsK c#
B (65)bill of materials 用料预计单 vBQ|
h
B (66)bill payable 应付票据 -8Z%5W`
B (67)bill receivable 应收票据 J\XYUs
B (68)bin card 存货记录卡 mY2Ubn*
B (69)bonus 红利 a;m-Vu!
B (70)book-keeping 薄记 R
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B (71)Boston classification 波士顿分类 eu~WFI
B (72)breakeven chart 保本图 %WHue
B (73)breakeven point 保本点 oUR'gc :
B (74)breaking-down time 复位时间 6w<jg/5t
B (75)budget 预算 G_=`&i"4
B (76)budget center 预算中心 cEO g
B (77)budget cost allowance 预算成本折让 !0ySS {/
B (78)budget manual 预算手册 31k.{dnm
B (79)budget period 预算期间 z^S=ji U++
B (80)budgetary control 预算控制 %1a\"F![
B (81)budgeted capacity 预算生产能力 ge?1ez2
B (82)burden 制造费用 5[[ 4A]#T
B (83)business center 经营中心 =dUeQ?>t=
B (84)business entity 营业个体 v"6q!
B (85)business unit 经营单位 fLAOA9
B (86)buy-out management 管理性购买产权 P-[6xu+]
B (87)by-product 副产品 8 vK
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C (88)called-up share capital 催缴股本 ?n>h/[/
C (89)capacity 生产能力 )Ve?1?s '8
C (90)capacity ratios 生产能力比率 ` :Am#"j]}
C (91)capital 资本 $/nU0W
C (92)capital assets pricing model 资本资产计价模式 4&~1|B{Z
C (93)capital commitment 承诺资本 &%L1n?>Q}
C (94)capital employed 已运用的资本 s2riayM9/
C (95)capital expenditure 资本支出 -?'r_t
C (96)capital expenditure authorization 资本支出核准 >}GtmnF
C (97)capital expenditure control 资本支出控制 rgdDkWLXC
C (98)capital expenditure proposal 资本支出申请 BdB/`X*
C (99)capital funding planning 资本基金筹集计划 M?x/C2|
C (100)capital gain 资本收益 ~\<Fq \.x
C (101)capital investment appraisal 资本投资评估 0J z'9
C (102)capital maintenance 资本保全 &,2XrXiFu
C (103)capital resource planning 资本资源计划 mu04TPj
C (104)capital surplus 资本盈余 4 StiYfae
C (105)capital turnover 资本周转率 { :'#Ts<
C (106)card 记录卡 ^k]OQc7q'
C (107)cash 现金 B<J}YN
C (108)cash account 现金账户 N^xnx<
C (109)cash book 现金账薄 Vq2d+
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C (110)cash cow 金牛产品 U-#wFc2N
C (111)cash flow 现金流量 y[oc^Zuo
C (112)cash discounted 现金贴现 1om :SHw
C (113)cash flow budget 现金流量预算 a,U[$c
C (114)cash flow statement 现金流量表 ,*%%BTnR
C (115)cash ledger 现金分类账 L+7L0LbNU
C (116)cash limit 现金限额 _5EM <Ux
C (117)CCA 现时成本会计 ~[e;{45V
C (118)center 中心
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C (119)changeover time 变更时间 yNi/JM
C (120)chartered entity 特许经济个体 qd(C%Wk
C (121)cheque 支票 nAG2!2_8
C (122)cheque register 支票登记薄 6MvjNbQ
C (123)coin analysis 零钱分类 *=mtt^yZ
C (124)classification 分类 i[sHPEml(5
C (125)clock card 工时卡 A?<R9A
C (126)code 代码 ob05:D_bc9
C (127)commitment accounting 承诺确认会计 j[k&O)A{C
C (128)common cost 共同成本 `WGT`A"
C (129)company limited by guarantee 有限担保责任公司 a` A V