A (1)ABC 作业基础成本计算 8b-7]%
A (2)absorbed overhead 已吸收制造费用 ] gH
wfqx
A (3)absorption costing 吸收成本计算 GVeL~Q
A (4)account 账户,报表 )>ug{M%g
A (5)accounting postulate 会计假设 zB;'_[8M
A (6)accounting series release 会计公告文件 ^cB49s+{e
A (7)accounting valuation 会计计价 ${wU+E*
A (8)account sale 承销清单 =g/4{IL%
A (9)accountability concept 经营责任概念 @P*ylB}?Q
A (10)accountancy 会计职业 ~&t!$
A (11)accountant 会计师 bjuYA/w<
A (12)accounting 会计 eVJ= .?r
A (13)agency cost 代理成本 :uOZjEZi
A (14)accounting bases 会计基础 c$@`P
A (15)accounting manual 会计手册 k}- "0>
A (16)accounting period 会计期间
.UNF~}^H
A (17)accounting policies 会计方针 R
4 DM_u
A (18)accounting rate of return 会计报酬率 ll^Th >
A (19)accounting reference date 会计参照日 gmXy>{T
A (20)accounting reference period 会计参照期间 eL<m.06cfY
A (21)accrual concept 应计概念 ]\[m=
0K
A (22)accrual expenses 应计费用 @~JB\j9
A (23)acid test ration 速动比率(酸性测试比率) 98X!uh'
A (24)acquisition 购置 KK@
&q
A (25)acquisition accounting 收购会计 _Syre6k
A (26)activity based accounting 作业基础成本计算 v]B0!k&4.
A (27)adjusting events 调整事项 h=uiC&B
A (28)administrative expenses 行政管理费 ^wvH,>Y
o
A (29)advice note 发货通知 ]ev *m&O
A (30)amortization 摊销 <FCj)CP%
A (31)analytical review 分析性检查 *!._Ais,\
A (32)annual equivalent cost 年度等量成本法 s@[C&v
A (33)annual report and accounts 年度报告和报表 D=jSh
A (34)appraisal cost 检验成本 !Sh^LYqn
A (35)appropriation account 盈余分配账户 k\sc }z8X
A (36)articles of association 公司章程细则 p>2||
A (37)assets 资产 k)?,xY\AV
A (38)assets cover 资产保障 .}IK}A/-
A (39)asset value per share 每股资产价值 Xg|8".B)A
A (40)associated company 联营公司 qFvg}}^y
A (41)attainable standard 可达标准 <m
?GJuQ'
A (42)attributable profit 可归属利润 Yh}zt
H
A (43)audit 审计 |
\ s2
A (44)audit report 审计报告 (%``EIc<8
A (45)auditing standards 审计准则 E"Ya-8d=
A (46)authorized share capital 额定股本 >t1_5
A (47)available hours 可用小时 ap Fs UsE
A (48)avoidable costs 可避免成本 KC@k9e
B (49)back-to-back loan 易币贷款 #pS]k<o%1
B (50)backflush accounting 倒退成本计算 \[Sm2/9v
B (51)bad debts 坏帐 ]jHh7> D
B (52)bad debts ratio 坏帐比率 1{SrHdD=
B (53)bank charges 银行手续费 F{#N6,T
B (54)bank overdraft 银行透支
FY1},sq
B (55)bank reconciliation 银行存款调节表 4M;sD;3
B (56)bank statement 银行对账单 ti$oZ4PpF
B (57)bankruptcy 破产 -@EBbM&
B (58)basis of apportionment 分摊基础 o|R*POM
B (59)batch 批量
`_NnQ%
B (60)batch costing 分批成本计算 oUW)H
B (61)beta factor B(市场)风险因素 CL)1Q
B (62)bill 账单 ET >S
B (63)bill of exchange 汇票 .V5q$5j
B (64)bill of landing 提单 FRl3\ZDqrb
B (65)bill of materials 用料预计单 6{JR 0
B (66)bill payable 应付票据 l 'AK
B (67)bill receivable 应收票据 [;>zqNy
B (68)bin card 存货记录卡 3a'Rs{qxn
B (69)bonus 红利 c!'A)JD@
B (70)book-keeping 薄记 =]_d pE EQ
B (71)Boston classification 波士顿分类 7\7 Brw4
B (72)breakeven chart 保本图 fe&
t-
B (73)breakeven point 保本点 sDLVYD
B (74)breaking-down time 复位时间 ua]\xBWx
B (75)budget 预算 4A\BGD*5
B (76)budget center 预算中心
(PCimT=5
B (77)budget cost allowance 预算成本折让 dWzDSlP&
B (78)budget manual 预算手册 oso1uAOfp
B (79)budget period 预算期间 yj}bY?4I
B (80)budgetary control 预算控制 sDaT[).Hm
B (81)budgeted capacity 预算生产能力
jI*}y[o
B (82)burden 制造费用 SR&(HH$
B (83)business center 经营中心 O:oU`vE
B (84)business entity 营业个体 Ze$^UR
B (85)business unit 经营单位 otmIu` h
B (86)buy-out management 管理性购买产权 4_6W s$x
B (87)by-product 副产品 &A ;3; R
C (88)called-up share capital 催缴股本 LVR;&Z>j
C (89)capacity 生产能力 ^%K1R;
C (90)capacity ratios 生产能力比率 2.fyP"P
L
C (91)capital 资本 B$} wF<`k7
C (92)capital assets pricing model 资本资产计价模式 VTy,43<
C (93)capital commitment 承诺资本 VYl_U?D
C (94)capital employed 已运用的资本 w>NZRP_3
C (95)capital expenditure 资本支出 o1 hdO
C (96)capital expenditure authorization 资本支出核准 f"5lOzj`C
C (97)capital expenditure control 资本支出控制 ue6/EN;}
C (98)capital expenditure proposal 资本支出申请 _Ewy^;S%L
C (99)capital funding planning 资本基金筹集计划 1=9qAp;?o
C (100)capital gain 资本收益 Lu8%qcC
C (101)capital investment appraisal 资本投资评估 ,(@Y%UW:
C (102)capital maintenance 资本保全 )#b}qc#`
C (103)capital resource planning 资本资源计划 IEno.i\
C (104)capital surplus 资本盈余 M-&^
C (105)capital turnover 资本周转率 yiv RpSL
C (106)card 记录卡 L337/8fh
C (107)cash 现金 x[GFX8h(k6
C (108)cash account 现金账户 x*,q
Rew
C (109)cash book 现金账薄 t7C!}'g&'
C (110)cash cow 金牛产品 <'>d0:>N
C (111)cash flow 现金流量 -)y> c
C (112)cash discounted 现金贴现 r)9i1rI+
C (113)cash flow budget 现金流量预算 5p]urfN-f
C (114)cash flow statement 现金流量表 h@PMCmf_
C (115)cash ledger 现金分类账 ~_dBND?
C (116)cash limit 现金限额 z{D$~ ob
C (117)CCA 现时成本会计 7(A
G]
C (118)center 中心 r
48;_4d)D
C (119)changeover time 变更时间 uJ|5Ve
C (120)chartered entity 特许经济个体 V',m $
C (121)cheque 支票 8T>3@kF
C (122)cheque register 支票登记薄 M/8#&RycQ
C (123)coin analysis 零钱分类 8r`VbgI&
C (124)classification 分类 *hk{q/*Qw
C (125)clock card 工时卡 o5*74Mv
C (126)code 代码 0M/\bEG(_
C (127)commitment accounting 承诺确认会计 UijuJ(Tle
C (128)common cost 共同成本 y0&V$uv/
C (129)company limited by guarantee 有限担保责任公司 ySr091Q