A (1)ABC 作业基础成本计算 FccT@,.F
A (2)absorbed overhead 已吸收制造费用 :RH0.5)
A (3)absorption costing 吸收成本计算 *r&q;ER
A (4)account 账户,报表 n]N+
A (5)accounting postulate 会计假设 4K(AXk
A (6)accounting series release 会计公告文件 I\BcG(hlJ
A (7)accounting valuation 会计计价 Gxtb@`f
A (8)account sale 承销清单 h
SO(s
A (9)accountability concept 经营责任概念 bvuoo/
A (10)accountancy 会计职业 ~_z"So'|F_
A (11)accountant 会计师 0! :1o61
A (12)accounting 会计 mv,<#<-W
A (13)agency cost 代理成本 D?v)Xqw=
A (14)accounting bases 会计基础 /%#LA
A (15)accounting manual 会计手册 33{(IzL0
A (16)accounting period 会计期间 _m
*8f\
A (17)accounting policies 会计方针 |7K[+aK
A (18)accounting rate of return 会计报酬率 D};zPf@!p
A (19)accounting reference date 会计参照日 {G+pI2^
A (20)accounting reference period 会计参照期间 v[aFSXGj)
A (21)accrual concept 应计概念 ),<E
-Ub
A (22)accrual expenses 应计费用 DRBRs-D
A (23)acid test ration 速动比率(酸性测试比率) :`9hgd/9
A (24)acquisition 购置 nj (/It
A (25)acquisition accounting 收购会计 yN0!uzdW*
A (26)activity based accounting 作业基础成本计算 hU}!:6G%[P
A (27)adjusting events 调整事项 :N826_q
A (28)administrative expenses 行政管理费 C/JeD-JG
A (29)advice note 发货通知 wX0m8"g@
A (30)amortization 摊销 "71,vUW
A (31)analytical review 分析性检查 #SHmAB
A (32)annual equivalent cost 年度等量成本法 Y\.ds%G
A (33)annual report and accounts 年度报告和报表 ;>eD`Wh
A (34)appraisal cost 检验成本 n9;z=
A (35)appropriation account 盈余分配账户 ii.L]#3y
A (36)articles of association 公司章程细则 %<g(
EKl
A (37)assets 资产 M*r/TT
A (38)assets cover 资产保障 GJUorj&
A (39)asset value per share 每股资产价值 WM
o
A (40)associated company 联营公司 /D]
V3|@E
A (41)attainable standard 可达标准 ,_JhvPWR,)
A (42)attributable profit 可归属利润 1N`1~y
A (43)audit 审计 C+*qU
A (44)audit report 审计报告 .HM1c
A (45)auditing standards 审计准则 aKLA_-E
A (46)authorized share capital 额定股本 4k
HFfc
A (47)available hours 可用小时 X>[x7t:
A (48)avoidable costs 可避免成本 X#qmwcF
B (49)back-to-back loan 易币贷款 n~1'M/wh
B (50)backflush accounting 倒退成本计算 !b
esMZ
B (51)bad debts 坏帐 3f u*{8.XZ
B (52)bad debts ratio 坏帐比率 U{IY
F{;@
B (53)bank charges 银行手续费 ?P+n0S!
B (54)bank overdraft 银行透支 `5[$ 8;
B (55)bank reconciliation 银行存款调节表 YL
)epi^
B (56)bank statement 银行对账单 Vvth,
B (57)bankruptcy 破产 }~?B>vZS
B (58)basis of apportionment 分摊基础 *^BW[C/CTR
B (59)batch 批量 Bs@!S?
B (60)batch costing 分批成本计算 F
S3MR9
B (61)beta factor B(市场)风险因素 F:PaVr3q
B (62)bill 账单 ;XJK*QDN
B (63)bill of exchange 汇票 N1lhlw6
B (64)bill of landing 提单 Dq#/Uw#
B (65)bill of materials 用料预计单 WIytgM
B (66)bill payable 应付票据 Mp *S +Plp
B (67)bill receivable 应收票据 =!axQ[)A
B (68)bin card 存货记录卡 S$CO T)7
B (69)bonus 红利 TZ`@pDi
B (70)book-keeping 薄记 >^1|Mg/!>
B (71)Boston classification 波士顿分类 2Xu?/yd
B (72)breakeven chart 保本图 t SST.o3
B (73)breakeven point 保本点 [}7j0&
B (74)breaking-down time 复位时间 [DW}z
B (75)budget 预算
h8b*=
oq
B (76)budget center 预算中心 H-?wEMi)*u
B (77)budget cost allowance 预算成本折让 U($sH9,
B (78)budget manual 预算手册 .Z,3:3,]
B (79)budget period 预算期间 L53qQej<
B (80)budgetary control 预算控制 ~s}0z&v^te
B (81)budgeted capacity 预算生产能力 5ryzAB O\2
B (82)burden 制造费用 p*11aaIbp~
B (83)business center 经营中心 l!n<.tQW
B (84)business entity 营业个体 _eB?G
B (85)business unit 经营单位 {K{&__Nk
B (86)buy-out management 管理性购买产权 GVFR^pzO
B (87)by-product 副产品 0-)D`s%
C (88)called-up share capital 催缴股本 q<Zdf
C (89)capacity 生产能力 '64&'.{#>r
C (90)capacity ratios 生产能力比率 &cjE+
C (91)capital 资本 KY)rkfo B
C (92)capital assets pricing model 资本资产计价模式 +]n.uA-`[a
C (93)capital commitment 承诺资本 z3l=aAw8
C (94)capital employed 已运用的资本 oD
yrf"dl
C (95)capital expenditure 资本支出 jzuOs,:R
C (96)capital expenditure authorization 资本支出核准 ?/mk FDN
C (97)capital expenditure control 资本支出控制 ?
x1"uH
C (98)capital expenditure proposal 资本支出申请 Nhh2P4gH
C (99)capital funding planning 资本基金筹集计划 oo{5:
C (100)capital gain 资本收益 !B= Oc!e=K
C (101)capital investment appraisal 资本投资评估 ~|j :xM(i
C (102)capital maintenance 资本保全 oB
9t&yM
C (103)capital resource planning 资本资源计划 jTNfGu0x
C (104)capital surplus 资本盈余 _Qy3A T~
C (105)capital turnover 资本周转率 +/ A`\9QT
C (106)card 记录卡 )4d)G5{
C (107)cash 现金 QjW7XVxB#N
C (108)cash account 现金账户 hcQvL>
C (109)cash book 现金账薄 >U~B"'!xV
C (110)cash cow 金牛产品 0>
pOP
C (111)cash flow 现金流量 ^!]Hm&.a
C (112)cash discounted 现金贴现 7wt2|$Qz
C (113)cash flow budget 现金流量预算 Onr#p4UT
C (114)cash flow statement 现金流量表 8^fkY'x
C (115)cash ledger 现金分类账 32_{nLV$[
C (116)cash limit 现金限额 ;T0Y=yC
C (117)CCA 现时成本会计 {(}Mu R
C (118)center 中心 O*3x'I*a
C (119)changeover time 变更时间 S-
Mh0o"
C (120)chartered entity 特许经济个体 K)2ZH@
C (121)cheque 支票 h&7]
Bp
C (122)cheque register 支票登记薄 a8T<f/qW k
C (123)coin analysis 零钱分类 &a?&G'?
C (124)classification 分类 C;DNL^
C (125)clock card 工时卡 %0]vW;Q5
C (126)code 代码 ETP}mo
C (127)commitment accounting 承诺确认会计 +):t6oX|
C (128)common cost 共同成本 <!.'"*2
C (129)company limited by guarantee 有限担保责任公司 h+mM