A (1)ABC 作业基础成本计算 ZCQ<%f
A (2)absorbed overhead 已吸收制造费用 '_qQrP#
A (3)absorption costing 吸收成本计算 |qlS6Aln
A (4)account 账户,报表 9k:W1wgH1
A (5)accounting postulate 会计假设 pDq#8*q+v
A (6)accounting series release 会计公告文件 nlzW.OLM
A (7)accounting valuation 会计计价 ejklpa ./
A (8)account sale 承销清单 #SQvXMT
A (9)accountability concept 经营责任概念 @H\pipT_b
A (10)accountancy 会计职业 a jQqj.
A (11)accountant 会计师 3Q"F(uE v^
A (12)accounting 会计 /2e%s:")h
A (13)agency cost 代理成本 $_C+4[R?
A (14)accounting bases 会计基础 L)F1NuR
A (15)accounting manual 会计手册 hOPe^e"
A (16)accounting period 会计期间 i3Hz"Qs;
A (17)accounting policies 会计方针 qO-C%p
[5
A (18)accounting rate of return 会计报酬率 `l/:NF
A (19)accounting reference date 会计参照日 ]U,CKJF%/
A (20)accounting reference period 会计参照期间 u 1ZJHry
A (21)accrual concept 应计概念 ?MC(}dF0
A (22)accrual expenses 应计费用 Y{Da+
A (23)acid test ration 速动比率(酸性测试比率) c^=R8y-N
A (24)acquisition 购置 [$l"-*s4
A (25)acquisition accounting 收购会计 f.oP
A (26)activity based accounting 作业基础成本计算 #
JA}LA"l
A (27)adjusting events 调整事项 g5#CN:%f
A (28)administrative expenses 行政管理费 53
@oP
A (29)advice note 发货通知 Vkr`17`G
A (30)amortization 摊销 r C_d$Jv
A (31)analytical review 分析性检查 M8';%=@
A (32)annual equivalent cost 年度等量成本法 MO[kr2T
A (33)annual report and accounts 年度报告和报表 99e*]')A%
A (34)appraisal cost 检验成本 ImIqD&a-h
A (35)appropriation account 盈余分配账户 Q,.By
&
A (36)articles of association 公司章程细则 A&?}w_|9
A (37)assets 资产 upypxC
A (38)assets cover 资产保障 GQN98Y+h
A (39)asset value per share 每股资产价值 .^i<xY
A (40)associated company 联营公司 I>A^I
A (41)attainable standard 可达标准 Y@Y`gF6F
A (42)attributable profit 可归属利润 )Zas
x6`
A (43)audit 审计 eZg$AOp
U
A (44)audit report 审计报告 } ^"0T-ua
A (45)auditing standards 审计准则 L=,OZ9aA
A (46)authorized share capital 额定股本 ?g2zmI!U
A (47)available hours 可用小时 uBmxh%]C~
A (48)avoidable costs 可避免成本 S%kS#U${|
B (49)back-to-back loan 易币贷款 \a\= gn
B (50)backflush accounting 倒退成本计算 W57&\PXYn
B (51)bad debts 坏帐 3bH~';<
B (52)bad debts ratio 坏帐比率 @(-yrU
B (53)bank charges 银行手续费 Z>F@nTzb>
B (54)bank overdraft 银行透支 ~m=$VDWm
B (55)bank reconciliation 银行存款调节表 ~r<p@k=.#0
B (56)bank statement 银行对账单 F>N+<Z
B (57)bankruptcy 破产 R<_?W#$j
B (58)basis of apportionment 分摊基础 d.`&0
B (59)batch 批量 sAi&A9"*
B (60)batch costing 分批成本计算 lop uf/U0
B (61)beta factor B(市场)风险因素 iZQ\
m0Zc
B (62)bill 账单 dK.R[aQ
B (63)bill of exchange 汇票 w
NH9WG
B (64)bill of landing 提单 )1f+ld%R
B (65)bill of materials 用料预计单 <Nex8fiJ9
B (66)bill payable 应付票据 jYWw.g<
B (67)bill receivable 应收票据 "tL2F*F"6X
B (68)bin card 存货记录卡 -#aZF2z
B (69)bonus 红利 b3\B8:XFo|
B (70)book-keeping 薄记 h*s`^W3
B (71)Boston classification 波士顿分类 1}!L][(
B (72)breakeven chart 保本图 asr=m{C"
B (73)breakeven point 保本点 ?;
[ T
B (74)breaking-down time 复位时间 K\P!a@>1
B (75)budget 预算 -es"0wS<u
B (76)budget center 预算中心 |3;(~a)%
B (77)budget cost allowance 预算成本折让 XJSa]P^B1
B (78)budget manual 预算手册 3B{[%#vO
B (79)budget period 预算期间 nUc;/
B (80)budgetary control 预算控制 \ZSTKi?
B (81)budgeted capacity 预算生产能力 Vl<9=f7[
B (82)burden 制造费用 H4:ZTl_$
B (83)business center 经营中心 JrDHRIkgm
B (84)business entity 营业个体 KiAcA]0
B (85)business unit 经营单位 3]/.\(2
B (86)buy-out management 管理性购买产权 q[ULGv
B (87)by-product 副产品 DyfsTx
C (88)called-up share capital 催缴股本 =i>\2J%'R
C (89)capacity 生产能力 x=]S.XI
C (90)capacity ratios 生产能力比率 @2
=z}S3O
C (91)capital 资本 9t K>gwb
C (92)capital assets pricing model 资本资产计价模式 L-\ =J
C (93)capital commitment 承诺资本 &[_ZXVva~
C (94)capital employed 已运用的资本 b9Y_!Qe
C (95)capital expenditure 资本支出 8o|P&q(v*
C (96)capital expenditure authorization 资本支出核准 #.ct5
C (97)capital expenditure control 资本支出控制 GK?4@<fY
C (98)capital expenditure proposal 资本支出申请 *HE^1IEl
C (99)capital funding planning 资本基金筹集计划 !][F
C (100)capital gain 资本收益 y-9+a7j
C (101)capital investment appraisal 资本投资评估 {.CMD9F[
C (102)capital maintenance 资本保全 >A}0Ho
C (103)capital resource planning 资本资源计划 |~K(F<;j
C (104)capital surplus 资本盈余 r_U>VT^E:
C (105)capital turnover 资本周转率 rk|@B{CA;
C (106)card 记录卡 eLfvMPVo
C (107)cash 现金 WUEHB
C (108)cash account 现金账户 V8PLFt;
C (109)cash book 现金账薄 `8:K[gp
C (110)cash cow 金牛产品 g97]Y1g
C (111)cash flow 现金流量 SfB8!V|;
C (112)cash discounted 现金贴现 zO~9zlik
C (113)cash flow budget 现金流量预算 *Zbuq8>
C (114)cash flow statement 现金流量表 t-7og;^8k
C (115)cash ledger 现金分类账 =o^|b ih
C (116)cash limit 现金限额 a#
0;==#
C (117)CCA 现时成本会计 cCi
I{
C (118)center 中心 A\$
>>Z
C (119)changeover time 变更时间 gfy19c 9
C (120)chartered entity 特许经济个体 ".U^ifF
C (121)cheque 支票 UE :HMn6
C (122)cheque register 支票登记薄 _A+w#kiv>
C (123)coin analysis 零钱分类 7:Ztuc]
C (124)classification 分类 #E$X,[ZFo
C (125)clock card 工时卡 #0"~G][#
C (126)code 代码 O1P=#l iYX
C (127)commitment accounting 承诺确认会计 HpW 42
C (128)common cost 共同成本 k< j"~S1
C (129)company limited by guarantee 有限担保责任公司 C#Bz>2;#