A (1)ABC 作业基础成本计算 Xs?7Whc6
A (2)absorbed overhead 已吸收制造费用 %Y Rg1UKY
A (3)absorption costing 吸收成本计算 `A
<yDy
A (4)account 账户,报表 <(p1
j0_Q
A (5)accounting postulate 会计假设 GP1>h.J
A (6)accounting series release 会计公告文件 H[N&Wiq/|
A (7)accounting valuation 会计计价 )Qxv9:X
A (8)account sale 承销清单 Ql*/{#$
A (9)accountability concept 经营责任概念 L)nVNY@Mc
A (10)accountancy 会计职业 UuT[UB=x5
A (11)accountant 会计师 IVNNiNN*5
A (12)accounting 会计 ?XOeMI
A (13)agency cost 代理成本 }2c}y7B,_
A (14)accounting bases 会计基础 cn\& ;55v
A (15)accounting manual 会计手册 ^/n[5@6H
A (16)accounting period 会计期间 nnGA_7-t
A (17)accounting policies 会计方针 4}LF>_+=
A (18)accounting rate of return 会计报酬率 u}%&LI`.
A (19)accounting reference date 会计参照日 ,t+ATaOF
A (20)accounting reference period 会计参照期间 <Z8] W1)
A (21)accrual concept 应计概念 Mz++SPG7
A (22)accrual expenses 应计费用 ''v1Pv-
A (23)acid test ration 速动比率(酸性测试比率) ^LU[{HZV
A (24)acquisition 购置 uBE,z>/,;
A (25)acquisition accounting 收购会计 UdI>x 4bI
A (26)activity based accounting 作业基础成本计算 |16
:Zoq
A (27)adjusting events 调整事项 :s'%IGy>:
A (28)administrative expenses 行政管理费 mTP.W#N
A (29)advice note 发货通知 dY-a,ch"8p
A (30)amortization 摊销 Y!7P>?)`,X
A (31)analytical review 分析性检查 j=AJs<
A (32)annual equivalent cost 年度等量成本法 ABHZ)OM
A (33)annual report and accounts 年度报告和报表 CLk Ve
A (34)appraisal cost 检验成本
^,KR 0
A (35)appropriation account 盈余分配账户 ;%Da {
A (36)articles of association 公司章程细则 `X^e}EGWu
A (37)assets 资产 \34|9#*z-
A (38)assets cover 资产保障 kN$70N7I;
A (39)asset value per share 每股资产价值 CXQ?P
A (40)associated company 联营公司 \
QMSka>
A (41)attainable standard 可达标准 '9/kDkt!
A (42)attributable profit 可归属利润 twu6z5<!-=
A (43)audit 审计 &"kx(B
A (44)audit report 审计报告 {f&ga
A (45)auditing standards 审计准则 ;:e,C@Fm
A (46)authorized share capital 额定股本 iE Oyc59
A (47)available hours 可用小时 *tO<wp&
A (48)avoidable costs 可避免成本 ~Op1NE
B (49)back-to-back loan 易币贷款 r#Fu<so,
B (50)backflush accounting 倒退成本计算 PjP%,-@1
B (51)bad debts 坏帐 _N:h&uw
B (52)bad debts ratio 坏帐比率 l46F3C|
B (53)bank charges 银行手续费 kxmS
B (54)bank overdraft 银行透支 k`AJ$\=
B (55)bank reconciliation 银行存款调节表 d$TW](Bby
B (56)bank statement 银行对账单 p_AV3
B (57)bankruptcy 破产 )g --=w3
B (58)basis of apportionment 分摊基础 72,iRH
B (59)batch 批量
YiCDV(prT
B (60)batch costing 分批成本计算 P8VU&b\
B (61)beta factor B(市场)风险因素 5VTbW
B (62)bill 账单 ~ 9;GD4
B (63)bill of exchange 汇票 z )pV
$
B (64)bill of landing 提单 31*6 ;(
B (65)bill of materials 用料预计单 Fq9[:
B (66)bill payable 应付票据 vvM)Rb,
B (67)bill receivable 应收票据 .;:xx~G_Q
B (68)bin card 存货记录卡 4r. W:}4:
B (69)bonus 红利 l17ZNDzLU
B (70)book-keeping 薄记 ~/U0S.C
B (71)Boston classification 波士顿分类 ?},ItJ#>)q
B (72)breakeven chart 保本图 dvD<>{U,8
B (73)breakeven point 保本点 tAA7
B (74)breaking-down time 复位时间 h0
Sf=[>z
B (75)budget 预算 *e6|SZ &3
B (76)budget center 预算中心 >&&xJ5
B (77)budget cost allowance 预算成本折让 xB(:d'1|
B (78)budget manual 预算手册 g,:Nzb
B (79)budget period 预算期间 v/czW\z
B (80)budgetary control 预算控制 Ds87#/Yfv
B (81)budgeted capacity 预算生产能力 QB[s8"S
B (82)burden 制造费用 K8J2eV\
B (83)business center 经营中心 u,m-6@il
B (84)business entity 营业个体 vs. uq
B (85)business unit 经营单位 lz (,;I'x
B (86)buy-out management 管理性购买产权 4iz&
"~&1
B (87)by-product 副产品 _")h
%)f
C (88)called-up share capital 催缴股本 vVYduvw
C (89)capacity 生产能力 #& wgsGV8C
C (90)capacity ratios 生产能力比率 vy@Lu
cB
C (91)capital 资本 >y9o&D