A (1)ABC 作业基础成本计算 bw S*]!*
A (2)absorbed overhead 已吸收制造费用 A)NkT`<)
A (3)absorption costing 吸收成本计算 {C3Y7<
A (4)account 账户,报表 g0R[xOS|
A (5)accounting postulate 会计假设 8dO?K*J,H'
A (6)accounting series release 会计公告文件 qoX@@xr1
A (7)accounting valuation 会计计价 >)**khuP7
A (8)account sale 承销清单 bS!\#f%9"
A (9)accountability concept 经营责任概念 |i7a@'0)
A (10)accountancy 会计职业 D4u%6R|F
A (11)accountant 会计师 #R&H&1
A (12)accounting 会计 \'v(Xp6
A (13)agency cost 代理成本 )!W45"l-3M
A (14)accounting bases 会计基础 @g-Tk
A (15)accounting manual 会计手册 i$^ZTb^
A (16)accounting period 会计期间 .~D>5 JnEk
A (17)accounting policies 会计方针 kOrl\_!z3
A (18)accounting rate of return 会计报酬率 p,W_'?
,9
A (19)accounting reference date 会计参照日 /X*oS&-M
A (20)accounting reference period 会计参照期间 UKBJ_r
A (21)accrual concept 应计概念 q3w1GD
A (22)accrual expenses 应计费用 q1{H~VSn"
A (23)acid test ration 速动比率(酸性测试比率) RHY4P4B<v>
A (24)acquisition 购置 n1v5Q2xw
A (25)acquisition accounting 收购会计 L
3XB"A#
A (26)activity based accounting 作业基础成本计算 S::>N.y
A (27)adjusting events 调整事项 F-gE<<
A (28)administrative expenses 行政管理费 H=^K@Ti:
A (29)advice note 发货通知 qUJ
aeQ
A (30)amortization 摊销 n.}T1q|l
A (31)analytical review 分析性检查 iCQ>@P]nE
A (32)annual equivalent cost 年度等量成本法 5/0j}_pP
A (33)annual report and accounts 年度报告和报表 +9A\HQ
|22
A (34)appraisal cost 检验成本 AC- )BM';
A (35)appropriation account 盈余分配账户 #f,y&\Xmf
A (36)articles of association 公司章程细则 Xrq
x\X
A (37)assets 资产 4=<*Vd`p
A (38)assets cover 资产保障 3iNkoBCg
A (39)asset value per share 每股资产价值 j}J Z
A (40)associated company 联营公司 {MBTP;{*~
A (41)attainable standard 可达标准 g=8un`]7
A (42)attributable profit 可归属利润 K7)kS
A (43)audit 审计 1NLg _UBOK
A (44)audit report 审计报告 8p^B hd
A (45)auditing standards 审计准则 hpbf&S4
A (46)authorized share capital 额定股本 e@<?zS6
A (47)available hours 可用小时 ^A_;#vK
A (48)avoidable costs 可避免成本 SZ
U
\i*
B (49)back-to-back loan 易币贷款 b1?xeG#
B (50)backflush accounting 倒退成本计算 t T%/r,
B (51)bad debts 坏帐 :!TIK1
B (52)bad debts ratio 坏帐比率 8At<Wic
B (53)bank charges 银行手续费 X` YwP/D
B (54)bank overdraft 银行透支 #1nJ(-D+
B (55)bank reconciliation 银行存款调节表 2f:^S/.A
B (56)bank statement 银行对账单 ~mz%E
B (57)bankruptcy 破产 2t#L:vY
B (58)basis of apportionment 分摊基础 _GYMPq\%L#
B (59)batch 批量 sy5 Fn~\R
B (60)batch costing 分批成本计算
%yS3&Ju
B (61)beta factor B(市场)风险因素 'Prxocxq
B (62)bill 账单 f>$``.O
B (63)bill of exchange 汇票 2@j";+
B (64)bill of landing 提单 P5<vf
B (65)bill of materials 用料预计单 umEVy
*hc
B (66)bill payable 应付票据 Fj
p.T;
B (67)bill receivable 应收票据 Q /x8 #X
B (68)bin card 存货记录卡 N_C;&hJN$w
B (69)bonus 红利 (8a#\Y[b
B (70)book-keeping 薄记 {p<Zbm.
B (71)Boston classification 波士顿分类 8(U{2B8>\%
B (72)breakeven chart 保本图 u{H?4|'(
B (73)breakeven point 保本点 ^%T7. 1'x
B (74)breaking-down time 复位时间 vb{i
B (75)budget 预算 |bv,2uW z
B (76)budget center 预算中心 {Tp2H_EG
B (77)budget cost allowance 预算成本折让 2h=%K/hhY
B (78)budget manual 预算手册 ~%k ?L4%
B (79)budget period 预算期间 cQNs L
B (80)budgetary control 预算控制 B2=\2<
B (81)budgeted capacity 预算生产能力 Zo-$z8
B (82)burden 制造费用 >h~IfZU1
B (83)business center 经营中心 ]3{0J
B (84)business entity 营业个体 +a@GHx4-
B (85)business unit 经营单位 .x83Ah`
B (86)buy-out management 管理性购买产权 V>-b`e
B (87)by-product 副产品 7*+]wEs
C (88)called-up share capital 催缴股本 QP@<)`1t9
C (89)capacity 生产能力 7L5P%zLtB
C (90)capacity ratios 生产能力比率 v-j3bB
C (91)capital 资本 gk0.zz([
C (92)capital assets pricing model 资本资产计价模式 RBKOM$7
C (93)capital commitment 承诺资本 m!n/U-^
C (94)capital employed 已运用的资本 ],etZ%z&
C (95)capital expenditure 资本支出 6=_~0PcY
C (96)capital expenditure authorization 资本支出核准 yBpk$
C (97)capital expenditure control 资本支出控制 QbFHfA2Ij
C (98)capital expenditure proposal 资本支出申请 }ET,ysa
C (99)capital funding planning 资本基金筹集计划 Y,S\2or$
C (100)capital gain 资本收益 {lG@hN'
C (101)capital investment appraisal 资本投资评估 b&)5:&MI
C (102)capital maintenance 资本保全 M)-6T{[IT
C (103)capital resource planning 资本资源计划 . RVVWqW
C (104)capital surplus 资本盈余 Qq&
W3
C (105)capital turnover 资本周转率 "Y:/=
Gx
C (106)card 记录卡 w&h2y4
C (107)cash 现金 w42OF7f
C (108)cash account 现金账户 E\7
m<'R
C (109)cash book 现金账薄 TA18 gq
C (110)cash cow 金牛产品 'fV%Z
C (111)cash flow 现金流量 gO?44^hMe
C (112)cash discounted 现金贴现 q Dd~2"er
C (113)cash flow budget 现金流量预算 5v.DX`"
C (114)cash flow statement 现金流量表 H;ZHqcUX
C (115)cash ledger 现金分类账 l(W[_ D
C (116)cash limit 现金限额 ,Dmc2D
C (117)CCA 现时成本会计 C2U~=q>>
C (118)center 中心
%V G/
C (119)changeover time 变更时间 +ZsX*/TOn
C (120)chartered entity 特许经济个体 F'8T;J7
C (121)cheque 支票 jjs&`Fy,
C (122)cheque register 支票登记薄 JNI>VP[c
C (123)coin analysis 零钱分类 5E\#%K[
C (124)classification 分类 od<b!4k~s
C (125)clock card 工时卡 _cH
@I?B
C (126)code 代码 hi2sec|;<
C (127)commitment accounting 承诺确认会计 9W7#u}Z
C (128)common cost 共同成本 U
5w:"x
C (129)company limited by guarantee 有限担保责任公司 ]DG?R68DQ