A (1)ABC 作业基础成本计算 42kr&UY&
A (2)absorbed overhead 已吸收制造费用 2'UWPZgE
A (3)absorption costing 吸收成本计算 ^3C8GzOsO
A (4)account 账户,报表 t$m~O?I
A (5)accounting postulate 会计假设 sr1 `/
A (6)accounting series release 会计公告文件 :1NF#-2\f
A (7)accounting valuation 会计计价 J24<X9b
A (8)account sale 承销清单 Li)rs<IX;m
A (9)accountability concept 经营责任概念 b7 %Z~
A (10)accountancy 会计职业 + pTc2z
A (11)accountant 会计师 |Y?1rLC
A (12)accounting 会计 NK.
] yw'
A (13)agency cost 代理成本 KfD=3h=
A (14)accounting bases 会计基础 &g%9$*gmT
A (15)accounting manual 会计手册 E0]B=-
A (16)accounting period 会计期间 |tF:]jnIt
A (17)accounting policies 会计方针 31v0V:
j
A (18)accounting rate of return 会计报酬率 LPO:Ka
A (19)accounting reference date 会计参照日 *\><MXx
A (20)accounting reference period 会计参照期间 6V)P4ao
A (21)accrual concept 应计概念 <=2\xJfxB
A (22)accrual expenses 应计费用 U7i WYdt$
A (23)acid test ration 速动比率(酸性测试比率) `5,46_
A (24)acquisition 购置 ?T]3I.3
2^
A (25)acquisition accounting 收购会计 w@,Yj#_9cx
A (26)activity based accounting 作业基础成本计算 Q'D%?Vg'
A (27)adjusting events 调整事项 M,nX@8 _h
A (28)administrative expenses 行政管理费 1$nlRQi
A (29)advice note 发货通知 sI>I
A (30)amortization 摊销
}Fs;sfH
A (31)analytical review 分析性检查 ;Qe-y|>
A (32)annual equivalent cost 年度等量成本法 3fA.DK[4[
A (33)annual report and accounts 年度报告和报表 9n\:grW
A (34)appraisal cost 检验成本 p,#t[K
A (35)appropriation account 盈余分配账户 jFS])",\i
A (36)articles of association 公司章程细则 ,=!_7'm
A (37)assets 资产 TKJs'%Q7F6
A (38)assets cover 资产保障 CWF(OMA
A (39)asset value per share 每股资产价值 jD]Ci#|W
A (40)associated company 联营公司 84(NylZ
A (41)attainable standard 可达标准 pK/r{/>r
A (42)attributable profit 可归属利润 K[{hh;7
A (43)audit 审计 %%d3M->C}
A (44)audit report 审计报告 #_oN.1u57
A (45)auditing standards 审计准则 D XFU~J*
A (46)authorized share capital 额定股本 y~eQVnH5W
A (47)available hours 可用小时 APye
A (48)avoidable costs 可避免成本 [\|`C4@3a
B (49)back-to-back loan 易币贷款 iN\m:m
B (50)backflush accounting 倒退成本计算 DAYR=s
B (51)bad debts 坏帐 .
tRp
B (52)bad debts ratio 坏帐比率 n[|*[II
B (53)bank charges 银行手续费 ",&^ f
B (54)bank overdraft 银行透支 %0-fn'
B (55)bank reconciliation 银行存款调节表 `X;' *E]e
B (56)bank statement 银行对账单 #GoZH?MAF
B (57)bankruptcy 破产 ?xkw~3Yfi
B (58)basis of apportionment 分摊基础 2H\}N^;f
B (59)batch 批量 pf&H !-M
B (60)batch costing 分批成本计算 ')G,+d^
B (61)beta factor B(市场)风险因素 !Q/oj
Q
B (62)bill 账单 tNk.|}
B (63)bill of exchange 汇票 u?Pec:3%
B (64)bill of landing 提单 (*6kYkUK
B (65)bill of materials 用料预计单 hD)'bd
B (66)bill payable 应付票据 VPC7Dh%.
B (67)bill receivable 应收票据 ,Q%q!#@
B (68)bin card 存货记录卡 &oJ1v<`
B (69)bonus 红利 LpV2XL$p>#
B (70)book-keeping 薄记 Z+8Q{|Ev
B (71)Boston classification 波士顿分类 1:Sq?=&
B (72)breakeven chart 保本图 dUvgFOy|P
B (73)breakeven point 保本点 !
!KA9mP
B (74)breaking-down time 复位时间 ;,WI_iP(w
B (75)budget 预算 d2~*fHx_!
B (76)budget center 预算中心
,>C`|
B (77)budget cost allowance 预算成本折让 r$Gz
B (78)budget manual 预算手册 }Mv$Up
B (79)budget period 预算期间 | XGj97#M
B (80)budgetary control 预算控制 4DwQ7KX
B (81)budgeted capacity 预算生产能力 .5_zh;
`
B (82)burden 制造费用 4`X]$.
B (83)business center 经营中心 Qq7%{`<}
B (84)business entity 营业个体 A r=P;6J
B (85)business unit 经营单位 )G+D6s23
B (86)buy-out management 管理性购买产权 P*
Z1Rs_
B (87)by-product 副产品 s!g06F
C (88)called-up share capital 催缴股本 fo$s9g^<
C (89)capacity 生产能力 gRsV-qS
C (90)capacity ratios 生产能力比率 #TUuk
C (91)capital 资本 ByU&fx2Z
C (92)capital assets pricing model 资本资产计价模式 z JBcz,
C (93)capital commitment 承诺资本 uUIjntSF(
C (94)capital employed 已运用的资本 ._X|Ye9/
C (95)capital expenditure 资本支出 XI5TVxo(q
C (96)capital expenditure authorization 资本支出核准 $wm.,Vb
C (97)capital expenditure control 资本支出控制 [gkOwU=?
C (98)capital expenditure proposal 资本支出申请 f,(@K%
C (99)capital funding planning 资本基金筹集计划 IE*5p6IM~
C (100)capital gain 资本收益 dEu\}y|
C (101)capital investment appraisal 资本投资评估 y$,j'B:;4m
C (102)capital maintenance 资本保全 H~1o^
gU
C (103)capital resource planning 资本资源计划 7*MjQzg-P
C (104)capital surplus 资本盈余 t&>eZ"
C (105)capital turnover 资本周转率 0Yo(pW,k
C (106)card 记录卡 1m{c8Z.h/d
C (107)cash 现金 kJ_XG;8
C (108)cash account 现金账户 I9ZJ"29
C (109)cash book 现金账薄 oC
}
C (110)cash cow 金牛产品 IW>\\&pJ
C (111)cash flow 现金流量 Io*
mFa?
C (112)cash discounted 现金贴现 o4qB0h
C (113)cash flow budget 现金流量预算 0l'"idra
C (114)cash flow statement 现金流量表 _(_U=
C (115)cash ledger 现金分类账 aYmN'
POi
C (116)cash limit 现金限额 m=#<
C (117)CCA 现时成本会计 D,,$
C (118)center 中心 DQy;W ov
C (119)changeover time 变更时间 na`8ulN_
C (120)chartered entity 特许经济个体 lHc|:vG?
C (121)cheque 支票 E]&tgZO
C (122)cheque register 支票登记薄 (GJX[$@
C (123)coin analysis 零钱分类 D>6vI
C (124)classification 分类 '-2|GX_
o
C (125)clock card 工时卡 +01bjM6F_1
C (126)code 代码 5M=
S7B3=
C (127)commitment accounting 承诺确认会计 1
F+$\fLr
C (128)common cost 共同成本 SrT=XX,
C (129)company limited by guarantee 有限担保责任公司 J,_IHzO~Z