A (1)ABC 作业基础成本计算 )KY U[
A (2)absorbed overhead 已吸收制造费用 4WQ
96|F
A (3)absorption costing 吸收成本计算 j,N,WtE
A (4)account 账户,报表 x}N
1Wl=8g
A (5)accounting postulate 会计假设 By0Zz
A (6)accounting series release 会计公告文件 E^m2:J]G
A (7)accounting valuation 会计计价 Zor Q2>
A (8)account sale 承销清单 6Kd,(DI
A (9)accountability concept 经营责任概念 jL~. =QD
A (10)accountancy 会计职业 R"QWap}
A (11)accountant 会计师 E~,W
pl}
A (12)accounting 会计 ^^gV@fz
A (13)agency cost 代理成本 "=9)|{=m
A (14)accounting bases 会计基础 QWK\6
A (15)accounting manual 会计手册 BctU`.
A (16)accounting period 会计期间 6 ;}FZ
A (17)accounting policies 会计方针 K.6xNQl{}
A (18)accounting rate of return 会计报酬率 R6G%_,p$7
A (19)accounting reference date 会计参照日 kL%o9=R1
A (20)accounting reference period 会计参照期间 |B@\Nf7
A (21)accrual concept 应计概念 Y;q['h
A (22)accrual expenses 应计费用 &$_#{?dPt
A (23)acid test ration 速动比率(酸性测试比率) {hKf
'd9E
A (24)acquisition 购置 MY>o8A
A (25)acquisition accounting 收购会计 B,ZLX/c9
A (26)activity based accounting 作业基础成本计算 u_ym=N57`
A (27)adjusting events 调整事项 gz"I=9
A (28)administrative expenses 行政管理费 0'^zIL#.
A (29)advice note 发货通知 v
iM6q<Ht
A (30)amortization 摊销 iYzm<3n?
A (31)analytical review 分析性检查 3 e<sNU?
A (32)annual equivalent cost 年度等量成本法
=uIeur
A (33)annual report and accounts 年度报告和报表 }G[Qm2k
A (34)appraisal cost 检验成本 &V7{J9
A (35)appropriation account 盈余分配账户 %%k`+nK~
A (36)articles of association 公司章程细则 ;=?KQq f
A (37)assets 资产 [d,")Ng
A (38)assets cover 资产保障 n$(_(&
A (39)asset value per share 每股资产价值 iY4FOt7\
A (40)associated company 联营公司 Q
,)}t
A (41)attainable standard 可达标准 )I9W a*
I
A (42)attributable profit 可归属利润 ;/.XAxkFL
A (43)audit 审计 +"2IQme5
A (44)audit report 审计报告 }\)O1
A (45)auditing standards 审计准则 `Ui|T
A (46)authorized share capital 额定股本 \^rAH@
A (47)available hours 可用小时 hKYA 5]
A (48)avoidable costs 可避免成本 L&SlUXyt.c
B (49)back-to-back loan 易币贷款 1t7S:IZ
B (50)backflush accounting 倒退成本计算 3 ~^ }R
B (51)bad debts 坏帐 X'h
J&-[P
B (52)bad debts ratio 坏帐比率 gdyP,zMD7
B (53)bank charges 银行手续费 vFGFFA/K}N
B (54)bank overdraft 银行透支 H0\5a|X-
B (55)bank reconciliation 银行存款调节表 RzLbPSTQ
B (56)bank statement 银行对账单 Jri"Toz0
B (57)bankruptcy 破产 ~Fd<d[b?
B (58)basis of apportionment 分摊基础 t9B]V
B (59)batch 批量 'X(G><R9
B (60)batch costing 分批成本计算 m;d#*}n\p
B (61)beta factor B(市场)风险因素 d*xKq"+
&E
B (62)bill 账单 @I^LmB
9*
B (63)bill of exchange 汇票 Ad:)5R o
B (64)bill of landing 提单 7-hSso.'
B (65)bill of materials 用料预计单 lnoK.Vk9,
B (66)bill payable 应付票据 SMdQ,n1]
B (67)bill receivable 应收票据 %}asw/WiUa
B (68)bin card 存货记录卡 h&}XG\ioNA
B (69)bonus 红利 GY%48}7
B (70)book-keeping 薄记 p%v+\T2r
B (71)Boston classification 波士顿分类 U^$o<2
B (72)breakeven chart 保本图 A12 #v,
B (73)breakeven point 保本点 T};fy+iq
B (74)breaking-down time 复位时间 f._Fw
D
B (75)budget 预算 JtrLTo
B (76)budget center 预算中心 W\? _o@d
B (77)budget cost allowance 预算成本折让 wZA(><\
B (78)budget manual 预算手册 O67.DEu^
B (79)budget period 预算期间 .?YLD+\A
B (80)budgetary control 预算控制 GX+o A]
B (81)budgeted capacity 预算生产能力 >}~Pu|
_S
B (82)burden 制造费用 hC[MYAaF
B (83)business center 经营中心 MR@*09zP(?
B (84)business entity 营业个体 4M&6q(389
B (85)business unit 经营单位
SBY
B (86)buy-out management 管理性购买产权 C1@6r%YD
B (87)by-product 副产品 \y9( b
C (88)called-up share capital 催缴股本 ]_yk,}88d
C (89)capacity 生产能力 > T,^n
{_v
C (90)capacity ratios 生产能力比率 7Xu.z9y
C (91)capital 资本 /pvR-Id|6
C (92)capital assets pricing model 资本资产计价模式 .OHjn|
C (93)capital commitment 承诺资本 j`Xe0U<
C (94)capital employed 已运用的资本 mRT`'f
xK
C (95)capital expenditure 资本支出 0\*6UH
C (96)capital expenditure authorization 资本支出核准 ]R8}cbtU
C (97)capital expenditure control 资本支出控制 IGj%)_W
C (98)capital expenditure proposal 资本支出申请 fCL5Et
C (99)capital funding planning 资本基金筹集计划 $~<);dYu0
C (100)capital gain 资本收益 -o\r]24
C (101)capital investment appraisal 资本投资评估 xe;1D'(
C (102)capital maintenance 资本保全 rkdwGqG
C (103)capital resource planning 资本资源计划 C~.7m-YW
C (104)capital surplus 资本盈余 {"dU?/d
C (105)capital turnover 资本周转率 }>\+eG
C (106)card 记录卡 XAV|xlfm
C (107)cash 现金 !YlyUHD
C (108)cash account 现金账户 s5X
.(;+
C (109)cash book 现金账薄 MX-(;H
C (110)cash cow 金牛产品 mJaWzR
C (111)cash flow 现金流量 xA DjQ%B
C (112)cash discounted 现金贴现 6e6~82t8/
C (113)cash flow budget 现金流量预算 ]urrAIK
C (114)cash flow statement 现金流量表 6@T
Ga%:G
C (115)cash ledger 现金分类账 85P7I=`*d
C (116)cash limit 现金限额 ^w eU\
C (117)CCA 现时成本会计 0^VA,QkQ\
C (118)center 中心 Nb2]}; O
C (119)changeover time 变更时间 f)p c$~B
C (120)chartered entity 特许经济个体 UwuDs2
t
C (121)cheque 支票 8v7;{4^
C (122)cheque register 支票登记薄 io_4d2uBh
C (123)coin analysis 零钱分类 /=9t$u|
C (124)classification 分类 V#:`:-$$+
C (125)clock card 工时卡 E"D+CD0
C (126)code 代码 -MrEJ
C (127)commitment accounting 承诺确认会计 H]5%"(h
C (128)common cost 共同成本 A+Nf]([
C (129)company limited by guarantee 有限担保责任公司 zK`z*\