A (1)ABC 作业基础成本计算 {7)st
W
A (2)absorbed overhead 已吸收制造费用 -{ H0g]
A (3)absorption costing 吸收成本计算 ~$~5qwl
A (4)account 账户,报表 zzxGAVu
A (5)accounting postulate 会计假设 dH-s2r%s
A (6)accounting series release 会计公告文件 e d<n9R
A (7)accounting valuation 会计计价 ;aw=MV
A (8)account sale 承销清单 Y./2Ely
A (9)accountability concept 经营责任概念 M8tRjNWS?
A (10)accountancy 会计职业 bFW =ylF9
A (11)accountant 会计师 .C--gQpIv
A (12)accounting 会计 rwI
A (13)agency cost 代理成本 8?%-'z.
A (14)accounting bases 会计基础 *NG+L)g
A (15)accounting manual 会计手册 Bro9YP4<
A (16)accounting period 会计期间 7k rUKYVo
A (17)accounting policies 会计方针 h@[
R6G|
A (18)accounting rate of return 会计报酬率 `DC2gJKk%
A (19)accounting reference date 会计参照日 IP(Vr7-v
A (20)accounting reference period 会计参照期间 ;1a~pF S
A (21)accrual concept 应计概念 9M:O0
) s
A (22)accrual expenses 应计费用 9T1ZL5
A (23)acid test ration 速动比率(酸性测试比率) a]MX)?
A (24)acquisition 购置 %T~ig[GstX
A (25)acquisition accounting 收购会计 '#&os`mQ
A (26)activity based accounting 作业基础成本计算 IyPwP*A
A (27)adjusting events 调整事项 G%s2P.cd
A (28)administrative expenses 行政管理费 (JM5`XwM
A (29)advice note 发货通知 ^pYxKU_O
A (30)amortization 摊销 & 9<+;
*/
A (31)analytical review 分析性检查 2K3{hxB
A (32)annual equivalent cost 年度等量成本法 dUQDOo
A (33)annual report and accounts 年度报告和报表 {QwHc5Bf
A (34)appraisal cost 检验成本 I= &stsH
A (35)appropriation account 盈余分配账户 *3?'4"B{8
A (36)articles of association 公司章程细则 2Tagr1L
A (37)assets 资产 HBMhtfWW
A (38)assets cover 资产保障 43@{JK9G
A (39)asset value per share 每股资产价值 K2<9mDn&
A (40)associated company 联营公司 vMm1Z5S/
A (41)attainable standard 可达标准 ]]*7\ :cb
A (42)attributable profit 可归属利润 sPR1?:0:
A (43)audit 审计 ~FN9 [aJF+
A (44)audit report 审计报告 ]4pkcV
P
A (45)auditing standards 审计准则 nYX@J6!
A (46)authorized share capital 额定股本 ;t|Ii8Ne
A (47)available hours 可用小时 ^Gqt+K%
A (48)avoidable costs 可避免成本 #':fkIYe'
B (49)back-to-back loan 易币贷款 SF>c\eTtx
B (50)backflush accounting 倒退成本计算 fIsp;ca[k
B (51)bad debts 坏帐 4/wa+Y+=vt
B (52)bad debts ratio 坏帐比率 MZT23[+
B (53)bank charges 银行手续费 [_Qa9e
B (54)bank overdraft 银行透支 *exS6@N]
B (55)bank reconciliation 银行存款调节表 D>LZP!
B (56)bank statement 银行对账单 GhIKvX_N
B (57)bankruptcy 破产 zc;|fHW~O
B (58)basis of apportionment 分摊基础 )s%[T-uKi
B (59)batch 批量 FSA1gAW6g
B (60)batch costing 分批成本计算 iLkZ"X.'|1
B (61)beta factor B(市场)风险因素 yc?a=6q'm
B (62)bill 账单 [m|YWT=
B (63)bill of exchange 汇票 Ro9tZ'N!S
B (64)bill of landing 提单 L2[f]J%
B (65)bill of materials 用料预计单 0Nnsjh
B (66)bill payable 应付票据 `.i!NBA'6
B (67)bill receivable 应收票据 #g]vc_V
B (68)bin card 存货记录卡 Kq;8=xP[
B (69)bonus 红利 7eV
di*
B (70)book-keeping 薄记 pP*a
B (71)Boston classification 波士顿分类 *tK\R&4,4s
B (72)breakeven chart 保本图 Bi
@2
B (73)breakeven point 保本点 ]3X@
_NYj
B (74)breaking-down time 复位时间 2(#7[mgPI
B (75)budget 预算 s=0BMPDgm
B (76)budget center 预算中心 !Ikt '5/
B (77)budget cost allowance 预算成本折让 *U
P@9D
B (78)budget manual 预算手册 U
G~b a
B (79)budget period 预算期间 SUU !7Yd|
B (80)budgetary control 预算控制 sXD1C2o
B (81)budgeted capacity 预算生产能力 N-e @j4WU
B (82)burden 制造费用 6jC`8l:
B (83)business center 经营中心 !& z(:d
B (84)business entity 营业个体 v~@pMA$(h
B (85)business unit 经营单位 'qOREN
B (86)buy-out management 管理性购买产权 pUV/Ul]
B (87)by-product 副产品 V0P>YQq9s
C (88)called-up share capital 催缴股本 Q|D @Yd\
C (89)capacity 生产能力 lXjXqk\
C (90)capacity ratios 生产能力比率 "O%gFye
C (91)capital 资本 $h*L=t(
C (92)capital assets pricing model 资本资产计价模式 A m>cd;
C (93)capital commitment 承诺资本 )|DM~%$QM
C (94)capital employed 已运用的资本 7r~~Y%=C|
C (95)capital expenditure 资本支出 N<IT w/@^
C (96)capital expenditure authorization 资本支出核准 fvdU`*|n)
C (97)capital expenditure control 资本支出控制 -bSSP!f
C (98)capital expenditure proposal 资本支出申请 f
(F)1
C (99)capital funding planning 资本基金筹集计划 k[:bQ)H
C (100)capital gain 资本收益 R'!
C (101)capital investment appraisal 资本投资评估 ^HqY9QT2
C (102)capital maintenance 资本保全 W8KDX_vGJ
C (103)capital resource planning 资本资源计划 )C(?bR
C (104)capital surplus 资本盈余 B
#.L
C (105)capital turnover 资本周转率 8q,6}mV
C (106)card 记录卡 !3*(N8_|#
C (107)cash 现金 ,^eYlmT>6
C (108)cash account 现金账户 \kU &^Hi
C (109)cash book 现金账薄 j ~1B|,H
C (110)cash cow 金牛产品 DUC#NZgw
C (111)cash flow 现金流量 L;'"A#Pa
C (112)cash discounted 现金贴现 Zw ^kmSL"
C (113)cash flow budget 现金流量预算 TwVlg;
C (114)cash flow statement 现金流量表 / ;,Md,p
C (115)cash ledger 现金分类账 w[IE
C (116)cash limit 现金限额 ihP|E,L=L
C (117)CCA 现时成本会计 A8oo@z68n>
C (118)center 中心 bqnNLs<N
C (119)changeover time 变更时间 L.jh
C (120)chartered entity 特许经济个体 o .qf _A
C (121)cheque 支票 O4^8
jK}
C (122)cheque register 支票登记薄 -8j+s}Q
C (123)coin analysis 零钱分类 s3R(v
d
C (124)classification 分类 }L# _\
C (125)clock card 工时卡 jO1r)hw N>
C (126)code 代码 9+{G8$Ai
C (127)commitment accounting 承诺确认会计 ;I}kQ!q
C (128)common cost 共同成本 .MJofE;Jn
C (129)company limited by guarantee 有限担保责任公司 -wSg2'b4E