A (1)ABC 作业基础成本计算 >lQ@" U
A (2)absorbed overhead 已吸收制造费用 gI "ZhYI
A (3)absorption costing 吸收成本计算 /2l&D~d"
A (4)account 账户,报表 -0r0M)
A (5)accounting postulate 会计假设 \@;$xdA$
A (6)accounting series release 会计公告文件
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A (7)accounting valuation 会计计价 a?S5 =
A (8)account sale 承销清单 4&X
D
A (9)accountability concept 经营责任概念 e+6mbJ7y
A (10)accountancy 会计职业 0gO_dyB
A (11)accountant 会计师 =!)Ye:\Q
A (12)accounting 会计 O 7RIcU
A (13)agency cost 代理成本 fb-Lp#!T39
A (14)accounting bases 会计基础 39to5s,
A (15)accounting manual 会计手册 *;t\!XDgp
A (16)accounting period 会计期间 ]xC#XYE:dy
A (17)accounting policies 会计方针 J{;XNf =
A (18)accounting rate of return 会计报酬率 vz5x{W
A (19)accounting reference date 会计参照日 5{Q5?M]
A (20)accounting reference period 会计参照期间 (
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A (21)accrual concept 应计概念 mSLA4[4{
A (22)accrual expenses 应计费用 uonCD8
A (23)acid test ration 速动比率(酸性测试比率) :No`+X[Kq
A (24)acquisition 购置 ze2%#<
A (25)acquisition accounting 收购会计 x1H1[0w,i
A (26)activity based accounting 作业基础成本计算 'yxN1JF
A (27)adjusting events 调整事项 WoM;) Q
A (28)administrative expenses 行政管理费 kvcDa+#
A (29)advice note 发货通知 K&ZN!VN/p
A (30)amortization 摊销 yN[aBYJx,M
A (31)analytical review 分析性检查 !q\MXS($#u
A (32)annual equivalent cost 年度等量成本法 g)$/'RB
A (33)annual report and accounts 年度报告和报表 T5nBvSVv'
A (34)appraisal cost 检验成本 dUN{@a\R0
A (35)appropriation account 盈余分配账户 $mxm?7ZVR
A (36)articles of association 公司章程细则 m%zo? e
A (37)assets 资产 V=^B7a.;>
A (38)assets cover 资产保障 Drm#z05i[g
A (39)asset value per share 每股资产价值 '8%jA$o\g
A (40)associated company 联营公司 OT0
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A (41)attainable standard 可达标准 DW(
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A (42)attributable profit 可归属利润 e}dGK=`
A (43)audit 审计 OQW%nF9~
A (44)audit report 审计报告 ')N[)&&Q{
A (45)auditing standards 审计准则 `%QXaKO-
A (46)authorized share capital 额定股本 OfG/7pw5%B
A (47)available hours 可用小时 Q$+6f,m#W
A (48)avoidable costs 可避免成本 r{>Q{$Q
B (49)back-to-back loan 易币贷款
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B (50)backflush accounting 倒退成本计算
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B (51)bad debts 坏帐 {zX]41T
B (52)bad debts ratio 坏帐比率 7Tb[sc'
B (53)bank charges 银行手续费 /H4Z.|@
B (54)bank overdraft 银行透支 nTsKJX%\
B (55)bank reconciliation 银行存款调节表 U
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B (56)bank statement 银行对账单 ~c,CngeL0
B (57)bankruptcy 破产 T@wgWE<0y_
B (58)basis of apportionment 分摊基础 rn^cajO^
B (59)batch 批量 I(<9e"1O
B (60)batch costing 分批成本计算 r>: ~!o*
B (61)beta factor B(市场)风险因素 "; 1@f"k
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B (62)bill 账单 6am
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B (63)bill of exchange 汇票 6ChFsteGFr
B (64)bill of landing 提单 s&hJ[$i
B (65)bill of materials 用料预计单 QC,fyw\
B (66)bill payable 应付票据 H;nEU@>"Z
B (67)bill receivable 应收票据 @C-03`JWuK
B (68)bin card 存货记录卡 uMx6:
B (69)bonus 红利 xXf,j#`"
B (70)book-keeping 薄记 Hf/ZaBn
B (71)Boston classification 波士顿分类 |\zzOfaO
B (72)breakeven chart 保本图 apOXcZ
B (73)breakeven point 保本点 K| dI'TnW
B (74)breaking-down time 复位时间 AH{#RD
B (75)budget 预算 ho-#Xbq#g
B (76)budget center 预算中心 GO?hB4 9T
B (77)budget cost allowance 预算成本折让 xi51,y+(5
B (78)budget manual 预算手册 3v@h&7<E
B (79)budget period 预算期间 8`<e\g7-
B (80)budgetary control 预算控制 @)\4 $#+-
B (81)budgeted capacity 预算生产能力 =oBl
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B (82)burden 制造费用 zO`4W!x&
B (83)business center 经营中心 IM% ,A5u
B (84)business entity 营业个体 wz'=
B (85)business unit 经营单位 ({ O~O5k
B (86)buy-out management 管理性购买产权 hkb&]XWi[
B (87)by-product 副产品 P_4E<"eK
C (88)called-up share capital 催缴股本 &szYa-K*
C (89)capacity 生产能力 KomMzG:
C (90)capacity ratios 生产能力比率 FsO_|r
C (91)capital 资本 #f [}a
C (92)capital assets pricing model 资本资产计价模式 He,,bq
C (93)capital commitment 承诺资本 @9eN\b%I^H
C (94)capital employed 已运用的资本 I8a3: )
C (95)capital expenditure 资本支出 ,Nt^$2DZW
C (96)capital expenditure authorization 资本支出核准 Jz}`-fU`
C (97)capital expenditure control 资本支出控制 @@j:z;^|
C (98)capital expenditure proposal 资本支出申请 (3Q$)0t
C (99)capital funding planning 资本基金筹集计划 IyI0|&r2A
C (100)capital gain 资本收益 m]vS"AdX
C (101)capital investment appraisal 资本投资评估 gu6%$z
C (102)capital maintenance 资本保全 "fr{:'HX
C (103)capital resource planning 资本资源计划 (dZ]j){
C (104)capital surplus 资本盈余 RIQ-mpg~(k
C (105)capital turnover 资本周转率 55'
C (106)card 记录卡 U
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C (107)cash 现金 &?1O D5
C (108)cash account 现金账户 MVnN0K4
C (109)cash book 现金账薄 xP_/5N=f
C (110)cash cow 金牛产品 m.p$f$A_
C (111)cash flow 现金流量 n$`+03 a
C (112)cash discounted 现金贴现 J%-4ZB"
C (113)cash flow budget 现金流量预算 ?JG^GD7D
C (114)cash flow statement 现金流量表 Vpne-PW
C (115)cash ledger 现金分类账 NT0n[o^
C (116)cash limit 现金限额 XmD(&3;v-
C (117)CCA 现时成本会计 obE8iG@H
C (118)center 中心 ^B0Qk:%P^N
C (119)changeover time 变更时间 =[8K#PZ$w
C (120)chartered entity 特许经济个体 U(0FL6sPC
C (121)cheque 支票 OLPY<ax
C (122)cheque register 支票登记薄 y=c={Qz@vn
C (123)coin analysis 零钱分类 x!fG%o~h
C (124)classification 分类 j g//I<D
C (125)clock card 工时卡 pU9.#O
C (126)code 代码 ;W+8X-B
C (127)commitment accounting 承诺确认会计 zz[fkH3
C (128)common cost 共同成本 N2k<W?wQ
C (129)company limited by guarantee 有限担保责任公司 s;YbZ*oaMe