A (1)ABC 作业基础成本计算 JXj`
A (2)absorbed overhead 已吸收制造费用 va8:QHdU
A (3)absorption costing 吸收成本计算 |iM*}Ix-
A (4)account 账户,报表 fJv0 B*
A (5)accounting postulate 会计假设 9+QLcb
A (6)accounting series release 会计公告文件 qe(X5?#;
A (7)accounting valuation 会计计价 e;3$7$n Pv
A (8)account sale 承销清单 |ry;'[
*
A (9)accountability concept 经营责任概念 Cw{#(xX
A (10)accountancy 会计职业 wX 41R]pF
A (11)accountant 会计师 #bu`W!p}
A (12)accounting 会计 &s/aJgJhp
A (13)agency cost 代理成本 KvilGh10
A (14)accounting bases 会计基础 EZP2Bb5g
A (15)accounting manual 会计手册 QHs=Zh;"
A (16)accounting period 会计期间 N83RsL "}_
A (17)accounting policies 会计方针 hQGZrZK#
A (18)accounting rate of return 会计报酬率 !+)$;`
A (19)accounting reference date 会计参照日 *7*g!
km
A (20)accounting reference period 会计参照期间 <i`EP/x
A (21)accrual concept 应计概念 y6*i/3
A (22)accrual expenses 应计费用 ^J%
w[F
E
A (23)acid test ration 速动比率(酸性测试比率) flLmZ1"
A (24)acquisition 购置 kj0A%q#'}
A (25)acquisition accounting 收购会计 FeV=4tsy
A (26)activity based accounting 作业基础成本计算 WgPL4D9=
A (27)adjusting events 调整事项 n;rOH[P
A (28)administrative expenses 行政管理费 OD1ns
A (29)advice note 发货通知 6l_8Q w*5I
A (30)amortization 摊销 XVv7W5/q]
A (31)analytical review 分析性检查 Jy|Mfl%d
A (32)annual equivalent cost 年度等量成本法 7DYD+N+T
A (33)annual report and accounts 年度报告和报表 RM<\bZPc
A (34)appraisal cost 检验成本 [/#n+sz.A
A (35)appropriation account 盈余分配账户 =D[h0U
A (36)articles of association 公司章程细则
P`bR;2o
A (37)assets 资产 ?tA-`\E
A (38)assets cover 资产保障 |e< U %v
A (39)asset value per share 每股资产价值 q',a7Tf:
A (40)associated company 联营公司 D[tGbk
A (41)attainable standard 可达标准 *Mp<4B
A (42)attributable profit 可归属利润 1~`gfHI4
A (43)audit 审计 S?3{G@!
A (44)audit report 审计报告 ]ipVN
A (45)auditing standards 审计准则 [\.>BK
A (46)authorized share capital 额定股本 ;%k%AXw
A (47)available hours 可用小时 uk'<9g^
A (48)avoidable costs 可避免成本 2! 6Kzq
B (49)back-to-back loan 易币贷款
gSe{S
B (50)backflush accounting 倒退成本计算 rLKDeB
B (51)bad debts 坏帐 hXrvb[6
B (52)bad debts ratio 坏帐比率 9MYt4
B (53)bank charges 银行手续费 0~S<}N
B (54)bank overdraft 银行透支 8 Zj>|u
B (55)bank reconciliation 银行存款调节表 (Iq\+@xE=
B (56)bank statement 银行对账单 \U-5&,fP
B (57)bankruptcy 破产 EEo+#
B (58)basis of apportionment 分摊基础 =:0(&NCRq
B (59)batch 批量 [c W
B (60)batch costing 分批成本计算 L+kS8D<
B (61)beta factor B(市场)风险因素 <%Rr-,
B (62)bill 账单 +_}2zc4
B (63)bill of exchange 汇票 ~Igo
8ykl
B (64)bill of landing 提单 :YI>AaYWDO
B (65)bill of materials 用料预计单 +es6c')
B (66)bill payable 应付票据 '#Fh
J%x
B (67)bill receivable 应收票据 O71rLk;
B (68)bin card 存货记录卡 iLI]aZ
B (69)bonus 红利
<?7~,#AK
B (70)book-keeping 薄记 v}mmY>M%
B (71)Boston classification 波士顿分类 'Hia6<m3
B (72)breakeven chart 保本图 vVf!XZF
B (73)breakeven point 保本点 ]s SoIT
B (74)breaking-down time 复位时间 j,-7J*A~
B (75)budget 预算 YOoP]0'L
B (76)budget center 预算中心 A&7jE:Ew
B (77)budget cost allowance 预算成本折让 [*<&]^
B (78)budget manual 预算手册 OlJj|?z$
B (79)budget period 预算期间 S\rfR N
B (80)budgetary control 预算控制 f:0n-me
B (81)budgeted capacity 预算生产能力 ujh4cp
B (82)burden 制造费用 fh
3
6
B (83)business center 经营中心 gc:>HX);)
B (84)business entity 营业个体 h
zH5K
B (85)business unit 经营单位 4%7*tVG
B (86)buy-out management 管理性购买产权 y$"L`*W
B (87)by-product 副产品 wz#n$W3mGf
C (88)called-up share capital 催缴股本 U
Oo(7
C (89)capacity 生产能力 ou-
;k
}
C (90)capacity ratios 生产能力比率 }.vy|^X
C (91)capital 资本 ]rm=F]W/n
C (92)capital assets pricing model 资本资产计价模式 0Q9OQqg
m
C (93)capital commitment 承诺资本 K7Vr$,p
C (94)capital employed 已运用的资本 aKy|$
{RC
C (95)capital expenditure 资本支出 !R@4tSu
C (96)capital expenditure authorization 资本支出核准 z~5'p(|@f
C (97)capital expenditure control 资本支出控制 *X-$*
~J0
C (98)capital expenditure proposal 资本支出申请 f5-={lUlIS
C (99)capital funding planning 资本基金筹集计划 ~k(Ez pn#
C (100)capital gain 资本收益 jY.%~Y1y
C (101)capital investment appraisal 资本投资评估 7q=0]Hrg(D
C (102)capital maintenance 资本保全 eH8.O
C (103)capital resource planning 资本资源计划 Sx"I]N
C (104)capital surplus 资本盈余 1hWz%c|
C (105)capital turnover 资本周转率 f+Go 8Lg=M
C (106)card 记录卡 y^rg%RV
C (107)cash 现金 w1b
<>A?87
C (108)cash account 现金账户 &O,$l3 P
C (109)cash book 现金账薄 I2T2'_I
C (110)cash cow 金牛产品 hdL2`5RFF
C (111)cash flow 现金流量 t_dg$KB
C (112)cash discounted 现金贴现 ( -@>
C (113)cash flow budget 现金流量预算 y<b0z\
C (114)cash flow statement 现金流量表 nSiNSLv
C (115)cash ledger 现金分类账 BxU1Q&
C (116)cash limit 现金限额 OEW,[d
C (117)CCA 现时成本会计 -`UlntEdZ:
C (118)center 中心 mK-:laIL"
C (119)changeover time 变更时间 mg(56)
C (120)chartered entity 特许经济个体 pH[lj8S
C (121)cheque 支票 h6N}sLM{0
C (122)cheque register 支票登记薄 &/F[kAy
C (123)coin analysis 零钱分类 lg+g:o
C (124)classification 分类 j[cjQ]>~'
C (125)clock card 工时卡 nL!@#{z
C (126)code 代码 ]Dg0@Y
C (127)commitment accounting 承诺确认会计 #O+]ydvT
C (128)common cost 共同成本 X%CPz.G
C (129)company limited by guarantee 有限担保责任公司 >JOvg*a?"