A (1)ABC 作业基础成本计算 h1f 05
A (2)absorbed overhead 已吸收制造费用 qc';<
A (3)absorption costing 吸收成本计算 .}(X19R
A (4)account 账户,报表 }` <DKO/
A (5)accounting postulate 会计假设 g!cW`B'
A (6)accounting series release 会计公告文件 Ya!PV&"Z
A (7)accounting valuation 会计计价 %
<U0
A (8)account sale 承销清单 4 DV,f2:R4
A (9)accountability concept 经营责任概念 &!wtH
A (10)accountancy 会计职业 yOk{l$+
A (11)accountant 会计师 LIyb+rH#yg
A (12)accounting 会计 GSfU*@L3
A (13)agency cost 代理成本 eIhfhz?Q;#
A (14)accounting bases 会计基础 ,TYFPulYcp
A (15)accounting manual 会计手册 jQBn\^w
A (16)accounting period 会计期间 6k{gI.SG
A (17)accounting policies 会计方针 i#*lK7
A (18)accounting rate of return 会计报酬率 ]A1'+!1$
A (19)accounting reference date 会计参照日 i4M%{]G3Y
A (20)accounting reference period 会计参照期间 W?[
C
au-
A (21)accrual concept 应计概念 :"
JE C'
A (22)accrual expenses 应计费用 J?hs\nA
A (23)acid test ration 速动比率(酸性测试比率) Tiimb[|
A (24)acquisition 购置 ?H_>?,^
A (25)acquisition accounting 收购会计 82 o|(pw
A (26)activity based accounting 作业基础成本计算 Qx_N,1>S
A (27)adjusting events 调整事项 }2Y`Lr
A (28)administrative expenses 行政管理费 6X!jNh$oF
A (29)advice note 发货通知 h&~9?B
A (30)amortization 摊销 H%i [;
A (31)analytical review 分析性检查 K=pG,[ChA
A (32)annual equivalent cost 年度等量成本法 ,H$%'s1I(
A (33)annual report and accounts 年度报告和报表 OgHqF,0MN
A (34)appraisal cost 检验成本 g*w}m>O
A (35)appropriation account 盈余分配账户 joNV4v"=`
A (36)articles of association 公司章程细则 v0T?c53?
A (37)assets 资产 -av=5hm
A (38)assets cover 资产保障 sG^{
cn
A (39)asset value per share 每股资产价值 z>'vS+axV
A (40)associated company 联营公司 [EK^0g
A (41)attainable standard 可达标准 E[BM0.#bZ
A (42)attributable profit 可归属利润 Jc
fGe4
A (43)audit 审计 i8f +woZL
A (44)audit report 审计报告 yDj'')LOQg
A (45)auditing standards 审计准则 o5m]Gqa
A (46)authorized share capital 额定股本
E*s _Y
A (47)available hours 可用小时 b%0@nu4
A (48)avoidable costs 可避免成本 (aq-aum-I
B (49)back-to-back loan 易币贷款 :z%Zur+n c
B (50)backflush accounting 倒退成本计算 Kb'4W-&u!
B (51)bad debts 坏帐 $-s8tc(
B (52)bad debts ratio 坏帐比率 XK;Vu#E*^
B (53)bank charges 银行手续费 vjA!+_I6
B (54)bank overdraft 银行透支 as!P`*@
B (55)bank reconciliation 银行存款调节表 u('`.dwkc
B (56)bank statement 银行对账单 31QDN0o!~
B (57)bankruptcy 破产 gN*b~&G
B (58)basis of apportionment 分摊基础 aadw#90
B (59)batch 批量 *Y!RU{w+Z
B (60)batch costing 分批成本计算 - Nt8'-
B (61)beta factor B(市场)风险因素 ~3%aEj
B (62)bill 账单 7 ;2>kgf~
B (63)bill of exchange 汇票 X0]$Ovq( l
B (64)bill of landing 提单 BH}M]<5
B (65)bill of materials 用料预计单 &MB1'~Q,hq
B (66)bill payable 应付票据 #nmh=G?\Sm
B (67)bill receivable 应收票据 !Fs<r)j
B (68)bin card 存货记录卡 (CAkzgTfc
B (69)bonus 红利 y
k\/Cf
B (70)book-keeping 薄记 6 B7
F
B (71)Boston classification 波士顿分类 0oqOX
B (72)breakeven chart 保本图 j9-.bGtm?.
B (73)breakeven point 保本点 H. o3d/8:
B (74)breaking-down time 复位时间 7loWqZ
B (75)budget 预算 U r8
JG&,
B (76)budget center 预算中心 z.OJ1vY7
B (77)budget cost allowance 预算成本折让 IOJLJ
p
B (78)budget manual 预算手册
%MEWw
B (79)budget period 预算期间 D u_;!E
B (80)budgetary control 预算控制 bw!*=<
B (81)budgeted capacity 预算生产能力 CioS}K
B (82)burden 制造费用 Zlygx
B (83)business center 经营中心 fUOQ(BGp
B (84)business entity 营业个体 }1Q>A 5e
B (85)business unit 经营单位 czB),vooz
B (86)buy-out management 管理性购买产权 F;Q'R|HQ
B (87)by-product 副产品 d ]#`?}
C (88)called-up share capital 催缴股本 Bw9O)++
C (89)capacity 生产能力 s{4
2_O?,c
C (90)capacity ratios 生产能力比率 &'?Hh(
C (91)capital 资本 \tP*Pz
C (92)capital assets pricing model 资本资产计价模式 ]O0u.=1k
C (93)capital commitment 承诺资本 RVF<l?EI4R
C (94)capital employed 已运用的资本 A7T(p7pP
C (95)capital expenditure 资本支出 Ds{DVdqA$c
C (96)capital expenditure authorization 资本支出核准 ~NO7@muw
C (97)capital expenditure control 资本支出控制
!FvL2L
C (98)capital expenditure proposal 资本支出申请 J0o,ZH9
C (99)capital funding planning 资本基金筹集计划 9V;A+d,
C (100)capital gain 资本收益 Jyp7+M]
C (101)capital investment appraisal 资本投资评估 8x 8nQ*_
C (102)capital maintenance 资本保全 Fc|N6I'o
C (103)capital resource planning 资本资源计划 pr1kYMrqri
C (104)capital surplus 资本盈余 Y^XZ.R
C (105)capital turnover 资本周转率 \3hFb,/4k
C (106)card 记录卡 ?KE:KV[Y
C (107)cash 现金 G'wyH[ d/
C (108)cash account 现金账户 3-)R
'
C (109)cash book 现金账薄 zhY]!
C (110)cash cow 金牛产品 NL'(/|)
C (111)cash flow 现金流量 8?w
#=@ s
C (112)cash discounted 现金贴现 6H;\Jt
C (113)cash flow budget 现金流量预算 9S<V5$}
C (114)cash flow statement 现金流量表 AXv-%k};
C (115)cash ledger 现金分类账 )q[Wzx_ j<
C (116)cash limit 现金限额 '<O.J(N~4!
C (117)CCA 现时成本会计 =dp`4N
C (118)center 中心 D}N4*L1
C (119)changeover time 变更时间 `H9!Z$7G
C (120)chartered entity 特许经济个体 6w_TL<S
C (121)cheque 支票 c @KNyBy2
C (122)cheque register 支票登记薄 oq,*@5xV2
C (123)coin analysis 零钱分类 o?I`n*u"X
C (124)classification 分类 Fz5eCe\B
C (125)clock card 工时卡 i1
GQ=@
C (126)code 代码 /XdLdA!v
C (127)commitment accounting 承诺确认会计 6p.y
/LMO
C (128)common cost 共同成本 z9v70
q
C (129)company limited by guarantee 有限担保责任公司 anORoK.