A (1)ABC 作业基础成本计算 Fn8
d;%C
A (2)absorbed overhead 已吸收制造费用 *j,5TO-j
A (3)absorption costing 吸收成本计算 CaZ{UGokL
A (4)account 账户,报表 7kBULeBn|
A (5)accounting postulate 会计假设 ldJ:A*/M6
A (6)accounting series release 会计公告文件 B}.G(-u?7
A (7)accounting valuation 会计计价 %}U-g"I
A (8)account sale 承销清单 N{
]|!#
A (9)accountability concept 经营责任概念 w,\#)<boyb
A (10)accountancy 会计职业 KfXE=v{t
A (11)accountant 会计师 G_wzU
k=L
A (12)accounting 会计 |(e`V
A (13)agency cost 代理成本 3f`+-&|M
A (14)accounting bases 会计基础 .TN9N
A (15)accounting manual 会计手册 ^AWM/aY
A (16)accounting period 会计期间 =H_|007C
A (17)accounting policies 会计方针 rNL*(PN}lO
A (18)accounting rate of return 会计报酬率 ELp @/c=Wr
A (19)accounting reference date 会计参照日 mCtuR*z_
A (20)accounting reference period 会计参照期间 P5+FZzQ
A (21)accrual concept 应计概念 Q?GmSeUi
A (22)accrual expenses 应计费用 -Bqn^ E
A (23)acid test ration 速动比率(酸性测试比率) )fz)Rrr
A (24)acquisition 购置 Azrc+ k
A (25)acquisition accounting 收购会计 Tc6H%itV
A (26)activity based accounting 作业基础成本计算 7XE/bhe%S
A (27)adjusting events 调整事项 xzFV]
A (28)administrative expenses 行政管理费 .1u"16_
A (29)advice note 发货通知 ;r[@;2p*(
A (30)amortization 摊销 */Oq$3QGsV
A (31)analytical review 分析性检查 af]&3(33
A (32)annual equivalent cost 年度等量成本法 %f.(^<Gu
A (33)annual report and accounts 年度报告和报表 u-zl- ?Ne
A (34)appraisal cost 检验成本 T!uK_
A (35)appropriation account 盈余分配账户 zof>S>5>R7
A (36)articles of association 公司章程细则 TxYxB1C)
A (37)assets 资产 X[:&p|g]
A (38)assets cover 资产保障 I=VPw5"E
A (39)asset value per share 每股资产价值 <_@ S@t)
A (40)associated company 联营公司 Mg.xGST
A (41)attainable standard 可达标准 n&x#_B-
A (42)attributable profit 可归属利润 7E$
e1=
A (43)audit 审计 ,z1X{
A (44)audit report 审计报告 {]~b^=qE$
A (45)auditing standards 审计准则 *yqEl
O
A (46)authorized share capital 额定股本 ;T! mNKl
A (47)available hours 可用小时 N(v<*jn
A (48)avoidable costs 可避免成本 }d2]QD#O
B (49)back-to-back loan 易币贷款 Qo{Ez^q@J
B (50)backflush accounting 倒退成本计算 lHwQ'/r
B (51)bad debts 坏帐 pHlw&8(f"
B (52)bad debts ratio 坏帐比率 |1G /J[E
B (53)bank charges 银行手续费 *<2+tI
B (54)bank overdraft 银行透支 NZ/>nNs
B (55)bank reconciliation 银行存款调节表
q<rB(j-(
B (56)bank statement 银行对账单 3&kHAXzM
B (57)bankruptcy 破产 sm-RpZ&|
B (58)basis of apportionment 分摊基础 l6.z-Qw
B (59)batch 批量 $
u`y
B (60)batch costing 分批成本计算 '{j.5~4y
B (61)beta factor B(市场)风险因素 %ci/(wL
B (62)bill 账单 PuAcsYQhN
B (63)bill of exchange 汇票 \+mc
B (64)bill of landing 提单 -"iGcVV
B (65)bill of materials 用料预计单 DG&14c>g
B (66)bill payable 应付票据 hf
rF7{yj
B (67)bill receivable 应收票据 }3cOZd_,t
B (68)bin card 存货记录卡
Q_'3}:4
B (69)bonus 红利 D^To:N7U
B (70)book-keeping 薄记 oJw~g[
B (71)Boston classification 波士顿分类 >h/J{T(P>h
B (72)breakeven chart 保本图 m98j`t
B (73)breakeven point 保本点 MzRURH,
B (74)breaking-down time 复位时间 +rbj%v}Fh
B (75)budget 预算 r#wMd9])
B (76)budget center 预算中心 }zi:nSpON
B (77)budget cost allowance 预算成本折让 w+bQpIPM
B (78)budget manual 预算手册 *4Cq,o`o>
B (79)budget period 预算期间 RuDn1h#u{
B (80)budgetary control 预算控制 2xH9O{
B (81)budgeted capacity 预算生产能力 LUv>0G#L[
B (82)burden 制造费用 $Ml/=\EHOg
B (83)business center 经营中心 T<06y3sN
B (84)business entity 营业个体 .vG_ \-@
B (85)business unit 经营单位 "; tl>Ot
B (86)buy-out management 管理性购买产权 Fxy-_%a
B (87)by-product 副产品 k.>*!
l0
C (88)called-up share capital 催缴股本 CZv.$H"lW
C (89)capacity 生产能力 .4A4\-Cqe
C (90)capacity ratios 生产能力比率 09`5<9/
C (91)capital 资本 ^EE3E'
C (92)capital assets pricing model 资本资产计价模式 uBw1Xud[YI
C (93)capital commitment 承诺资本 <#JJS}TLk
C (94)capital employed 已运用的资本 EO$_]0yI;_
C (95)capital expenditure 资本支出 Asicf{HaX
C (96)capital expenditure authorization 资本支出核准 g<O*4
]=
C (97)capital expenditure control 资本支出控制 |i5A
F\w
C (98)capital expenditure proposal 资本支出申请 u^SXg
dj
C (99)capital funding planning 资本基金筹集计划 Ia$&SS)K
C (100)capital gain 资本收益 )Ac+5bs
C (101)capital investment appraisal 资本投资评估 Z3Os9X9p
C (102)capital maintenance 资本保全 8SK}#44Xz
C (103)capital resource planning 资本资源计划 O/$pT%D1x
C (104)capital surplus 资本盈余 hN$6Kx>{
C (105)capital turnover 资本周转率 w}^z1n
C (106)card 记录卡 a(s}Ec${Z
C (107)cash 现金 ZurQr
}
C (108)cash account 现金账户 7yxZe4~|#
C (109)cash book 现金账薄 72@raA#y
C (110)cash cow 金牛产品 6W."hPP
C (111)cash flow 现金流量
*;. l/
C (112)cash discounted 现金贴现 nk9Kq\2f:
C (113)cash flow budget 现金流量预算 T1c2J,+}R
C (114)cash flow statement 现金流量表 *_}|EuY
C (115)cash ledger 现金分类账
fQc2K|V
C (116)cash limit 现金限额 RRig
C (117)CCA 现时成本会计 T (]
C (118)center 中心 :ak D
C (119)changeover time 变更时间 lG,/tMy
C (120)chartered entity 特许经济个体 {X<mr~
C (121)cheque 支票 E6|!G
C (122)cheque register 支票登记薄 aN{C86wx
C (123)coin analysis 零钱分类 LGZ5py=xb
C (124)classification 分类 ww82)m8
C (125)clock card 工时卡 o1='Fr
C (126)code 代码 +ia F$
C (127)commitment accounting 承诺确认会计 }2-<}m9}
C (128)common cost 共同成本 -Czq[n=0(
C (129)company limited by guarantee 有限担保责任公司 Lzu;"#pw