A (1)ABC 作业基础成本计算 H'0S;A+Y6
A (2)absorbed overhead 已吸收制造费用 G9]GK+@&F
A (3)absorption costing 吸收成本计算 E;SF f
A (4)account 账户,报表
eL*Edl| #
A (5)accounting postulate 会计假设 >8
c9-dTmf
A (6)accounting series release 会计公告文件 ay2 .C BF
A (7)accounting valuation 会计计价 ( Q
nn
A (8)account sale 承销清单 H"s ey +-
A (9)accountability concept 经营责任概念 H~&'`h1
A (10)accountancy 会计职业 K(hf)1q
A (11)accountant 会计师 k&*=:y}
A (12)accounting 会计 Sn0 Gw
A (13)agency cost 代理成本 N 6eY-`4y
A (14)accounting bases 会计基础 b=sc2 )3?
A (15)accounting manual 会计手册 LY7'wO Nx
A (16)accounting period 会计期间 :(Gg]Z9^8
A (17)accounting policies 会计方针 *l}q,9iQ-
A (18)accounting rate of return 会计报酬率 i4l?q#X
A (19)accounting reference date 会计参照日 p ^Ruf?>
A (20)accounting reference period 会计参照期间 DY%E&Vd :h
A (21)accrual concept 应计概念 s;L7
_.hH@
A (22)accrual expenses 应计费用 SI\zW[IL
A (23)acid test ration 速动比率(酸性测试比率) N?aU<-Tn
A (24)acquisition 购置 3>Yec6Hs
A (25)acquisition accounting 收购会计 )7f: hg
A (26)activity based accounting 作业基础成本计算 fz%u
rbJR
A (27)adjusting events 调整事项 crU XpD
A (28)administrative expenses 行政管理费 Q% 6*S!~
A (29)advice note 发货通知 8ARpjYZP
A (30)amortization 摊销 IP -mo!Y.
A (31)analytical review 分析性检查 >R6Me *VR
A (32)annual equivalent cost 年度等量成本法 *5 5yF `
A (33)annual report and accounts 年度报告和报表 Gg_i:4F
A (34)appraisal cost 检验成本 6+>q1,<
A (35)appropriation account 盈余分配账户 jl@xcs]#
A (36)articles of association 公司章程细则 PR6{Y]e%
A (37)assets 资产 75a3H`
A (38)assets cover 资产保障 <)&;9C
A (39)asset value per share 每股资产价值 0@z78h=h
A (40)associated company 联营公司 =6ojkTk
A (41)attainable standard 可达标准 y5>H>NS
A (42)attributable profit 可归属利润 P*_Q 8I )Y
A (43)audit 审计 0-7xcF@s
A (44)audit report 审计报告 V7.EDE2A3
A (45)auditing standards 审计准则 R/iXO~/"J
A (46)authorized share capital 额定股本 B?k 75G
A (47)available hours 可用小时 yPW?%7 h
A (48)avoidable costs 可避免成本 `6'fX[j5
B (49)back-to-back loan 易币贷款 ]
R(
= )
B (50)backflush accounting 倒退成本计算 z.FO6y6L
B (51)bad debts 坏帐 7 'N&jI
B (52)bad debts ratio 坏帐比率 z@dHXj )
B (53)bank charges 银行手续费 %1S;y
B (54)bank overdraft 银行透支 ">|fB&~A
B (55)bank reconciliation 银行存款调节表 wPOQy ~:
B (56)bank statement 银行对账单 mI-$4st]
B (57)bankruptcy 破产 x5s Yo\
B (58)basis of apportionment 分摊基础 E` BL3+k Q
B (59)batch 批量 R'He(x
B (60)batch costing 分批成本计算 M1^pf<!s
B (61)beta factor B(市场)风险因素
S'q (Qo
B (62)bill 账单 }k$2 r 3
B (63)bill of exchange 汇票 s
o1%
MV
B (64)bill of landing 提单 qn:3s
B (65)bill of materials 用料预计单 #Fq6-]y1")
B (66)bill payable 应付票据 ?FJU>+{">
B (67)bill receivable 应收票据 46sV\In>?
B (68)bin card 存货记录卡 THC34u]
B (69)bonus 红利 a(QYc?u
B (70)book-keeping 薄记 EHmw(%a|+
B (71)Boston classification 波士顿分类 w\!aKeP'
B (72)breakeven chart 保本图 !IF#L0z
B (73)breakeven point 保本点 ,iV|^]X3$/
B (74)breaking-down time 复位时间 *bsS%qD]
B (75)budget 预算 |4UW.dGHPo
B (76)budget center 预算中心 X&b)E0]pR
B (77)budget cost allowance 预算成本折让 @uApm~}
B (78)budget manual 预算手册 n'>`2 s
B (79)budget period 预算期间 Xi$2MyRd
B (80)budgetary control 预算控制 Q#i[Y?$L
B (81)budgeted capacity 预算生产能力 f!AcBfaLr
B (82)burden 制造费用 v25]}9 /C
B (83)business center 经营中心 qf-0 | w
B (84)business entity 营业个体
xj\! Sn2
B (85)business unit 经营单位 K_;
'-B
B (86)buy-out management 管理性购买产权 X|++K;rtfE
B (87)by-product 副产品 Fu].%`*xJ
C (88)called-up share capital 催缴股本 'W(! N%u
C (89)capacity 生产能力 1ayL*tr
C (90)capacity ratios 生产能力比率 < A"[Wk
C (91)capital 资本 "k
&QS@l
C (92)capital assets pricing model 资本资产计价模式 g$+ $@~
C (93)capital commitment 承诺资本 =MMU(0 E
C (94)capital employed 已运用的资本 ?>
)(;Ir9
C (95)capital expenditure 资本支出 3
vr T `
C (96)capital expenditure authorization 资本支出核准 a*/%EP3
C (97)capital expenditure control 资本支出控制 ;&=c@>!xP#
C (98)capital expenditure proposal 资本支出申请 6_}&
WjU'
C (99)capital funding planning 资本基金筹集计划 "h58I)O
C (100)capital gain 资本收益 s 1~& PH^
C (101)capital investment appraisal 资本投资评估 $^~
dqmE2,
C (102)capital maintenance 资本保全 $IUe](a{d
C (103)capital resource planning 资本资源计划 20h+^R3{Z
C (104)capital surplus 资本盈余 `,~8(rIM
C (105)capital turnover 资本周转率 c{4Y?SSx
C (106)card 记录卡 D Nwqi"
C (107)cash 现金 <K {|#ND#
C (108)cash account 现金账户 +6Ye'IOG
C (109)cash book 现金账薄 KS Q*HO)5
C (110)cash cow 金牛产品 \e' oAhM
C (111)cash flow 现金流量 d: JP935
C (112)cash discounted 现金贴现 fR#W#n#m
C (113)cash flow budget 现金流量预算 7g-{ <d
C (114)cash flow statement 现金流量表 J!d=aGY0-
C (115)cash ledger 现金分类账 ) *nZ6Cg'
C (116)cash limit 现金限额 04#<qd&ob@
C (117)CCA 现时成本会计 h.4FY<
C (118)center 中心 ui<Mnm_T;d
C (119)changeover time 变更时间 }.r)
C (120)chartered entity 特许经济个体 f6`W(OiE
C (121)cheque 支票 ?yKG\tPhM
C (122)cheque register 支票登记薄 =k##*%
C (123)coin analysis 零钱分类 W<T
Ui51Y
C (124)classification 分类
[
@9a
C (125)clock card 工时卡 *X 8Pa ;x
C (126)code 代码 cQrXrij;!
C (127)commitment accounting 承诺确认会计 tu6 <>
C (128)common cost 共同成本 to(lE2`.da
C (129)company limited by guarantee 有限担保责任公司 IubzH f
