A (1)ABC 作业基础成本计算 A/ZZ[B-
A (2)absorbed overhead 已吸收制造费用 .0+=#G>
A (3)absorption costing 吸收成本计算 -}#=L@
A (4)account 账户,报表 6Lj=%&
A (5)accounting postulate 会计假设 O<[h
A (6)accounting series release 会计公告文件 xMsSZ{j%5
A (7)accounting valuation 会计计价 LS;j]!CU
A (8)account sale 承销清单 jGy%O3/
A (9)accountability concept 经营责任概念 Mm7;'Zbg
A (10)accountancy 会计职业 *'[8FZ|dQ
A (11)accountant 会计师 Zq1ZrwPF
A (12)accounting 会计 UVa:~c$U4
A (13)agency cost 代理成本 gCfAy=-,V
A (14)accounting bases 会计基础 Se~<Vpo
A (15)accounting manual 会计手册 pn"TFapJA
A (16)accounting period 会计期间 w{TZN{
Y
A (17)accounting policies 会计方针 .\)`Xj[?
A (18)accounting rate of return 会计报酬率 T-,T)R`R
A (19)accounting reference date 会计参照日 6bPoC$<Z
A (20)accounting reference period 会计参照期间 +5~5BZP
A (21)accrual concept 应计概念 E0HXB1"
A (22)accrual expenses 应计费用 M:TN^ rA|
A (23)acid test ration 速动比率(酸性测试比率) X?'Sh XI
A (24)acquisition 购置 q9+`pj
A (25)acquisition accounting 收购会计 RBuerap
A (26)activity based accounting 作业基础成本计算 u*}[fQ`aF
A (27)adjusting events 调整事项 9|BH/&$
A (28)administrative expenses 行政管理费 ufl[sj%^|
A (29)advice note 发货通知 p6S{OUiG
A (30)amortization 摊销 (B+CI%=
D
A (31)analytical review 分析性检查 [u*-~(
A (32)annual equivalent cost 年度等量成本法 D/U=zDpiB
A (33)annual report and accounts 年度报告和报表 ={g.Fn(_
A (34)appraisal cost 检验成本 p}}pq~EH/
A (35)appropriation account 盈余分配账户 OeM
I
A (36)articles of association 公司章程细则 X;:q
nnO
A (37)assets 资产 <e&88{jJ
A (38)assets cover 资产保障
-nK\+bTL}
A (39)asset value per share 每股资产价值 k|uW~I)
A (40)associated company 联营公司 Y6W#uiqk
A (41)attainable standard 可达标准 py|ORVN(Z
A (42)attributable profit 可归属利润
Z2P DT
A (43)audit 审计 _"0,
A (44)audit report 审计报告 /6fa
7;
A (45)auditing standards 审计准则 ke\gzP/
A (46)authorized share capital 额定股本 <DeC^[-P
A (47)available hours 可用小时 v;6O# ta'
A (48)avoidable costs 可避免成本 =1ltX+
B (49)back-to-back loan 易币贷款 ,i]X^z5!
B (50)backflush accounting 倒退成本计算 p9X{E%A<:
B (51)bad debts 坏帐 7l%]O}!d)
B (52)bad debts ratio 坏帐比率 o,NTI
h
B (53)bank charges 银行手续费 IN^dJ^1+
B (54)bank overdraft 银行透支 |-)2 D=P
B (55)bank reconciliation 银行存款调节表 CU`yi.)T{
B (56)bank statement 银行对账单 3bsuE^,.@
B (57)bankruptcy 破产 qQN|\u+co
B (58)basis of apportionment 分摊基础 Z-U-n/6I
B (59)batch 批量 ]#NJ[IZb
B (60)batch costing 分批成本计算 simD<&p
B (61)beta factor B(市场)风险因素 s2Rg-:7
B (62)bill 账单 iVaCX Xf '
B (63)bill of exchange 汇票 1
`& Yg(
B (64)bill of landing 提单 gI T3A*x
B (65)bill of materials 用料预计单 ^QG;:.3v
B (66)bill payable 应付票据 XfZ^,'z
B (67)bill receivable 应收票据 <Jc
:a?ICe
B (68)bin card 存货记录卡 *DDqa?gQb
B (69)bonus 红利 L$zB^lSM
B (70)book-keeping 薄记 e'l@M$^
B (71)Boston classification 波士顿分类 QJ4=*tX)
B (72)breakeven chart 保本图 UwtL vd
B (73)breakeven point 保本点 8pXului
B (74)breaking-down time 复位时间 F`Ld
WA
B (75)budget 预算 '}5Yc,
B (76)budget center 预算中心 GbB:K2
B (77)budget cost allowance 预算成本折让 XM#xxf* Y
B (78)budget manual 预算手册 dy'
J
~Eo7
B (79)budget period 预算期间 P:OI]x4
B (80)budgetary control 预算控制 ` W}Bc
B (81)budgeted capacity 预算生产能力 dje}CbZ
B (82)burden 制造费用 eAl;:0=%L
B (83)business center 经营中心 Cs2F/M'
B (84)business entity 营业个体 F1A7l"X]
B (85)business unit 经营单位 EEJ OJ<
B (86)buy-out management 管理性购买产权 wZnv*t_
B (87)by-product 副产品 9aoGptgN
C (88)called-up share capital 催缴股本 BcaX:C?f
C (89)capacity 生产能力
/^pPT6
C (90)capacity ratios 生产能力比率 N|-'Fu
C (91)capital 资本 P1_ZGeom*
C (92)capital assets pricing model 资本资产计价模式
U(6=;+q
C (93)capital commitment 承诺资本 dd-`/A
@
C (94)capital employed 已运用的资本
bu:%"l
C (95)capital expenditure 资本支出 eEmuE H@X
C (96)capital expenditure authorization 资本支出核准 yx\I&\i
C (97)capital expenditure control 资本支出控制 PdD,~N#
C (98)capital expenditure proposal 资本支出申请 =}K"@5J
C (99)capital funding planning 资本基金筹集计划 vuoD~ =z
C (100)capital gain 资本收益 FzzV%
C (101)capital investment appraisal 资本投资评估 )`,Y^`F2
C (102)capital maintenance 资本保全 Y;"rJxHD
C (103)capital resource planning 资本资源计划 ym*oCfu=
C (104)capital surplus 资本盈余 igO,Ge8}
C (105)capital turnover 资本周转率 WNO!6*+
C (106)card 记录卡 [XbNZ6
C (107)cash 现金 <|>7?#s2=
C (108)cash account 现金账户 <$@*'i^7Ez
C (109)cash book 现金账薄 cCB
YM
C (110)cash cow 金牛产品 ?,z/+/:
C (111)cash flow 现金流量 S{fFpe-
C (112)cash discounted 现金贴现 w!--K9
C (113)cash flow budget 现金流量预算 ZcE:r+
C (114)cash flow statement 现金流量表 EQ%,IK/
C (115)cash ledger 现金分类账 lS96sjJp@
C (116)cash limit 现金限额 |kc#=b@l
C (117)CCA 现时成本会计 Iw[7;B5v
C (118)center 中心 | k?r1dj%O
C (119)changeover time 变更时间 6d{&1-@>
C (120)chartered entity 特许经济个体 AI,Jy%62/
C (121)cheque 支票
7GDrH/yK
C (122)cheque register 支票登记薄 ~\khwNA
C (123)coin analysis 零钱分类 E(-@F%Q
C (124)classification 分类 ]L/AW
C (125)clock card 工时卡 s ;2ih)[
C (126)code 代码 y*<x@i+h
C (127)commitment accounting 承诺确认会计 ~5]%+G
C (128)common cost 共同成本 VdOcKP.
C (129)company limited by guarantee 有限担保责任公司 =-%10lOI