A (1)ABC 作业基础成本计算 hW')Sp
A (2)absorbed overhead 已吸收制造费用 .<?GS{6
N
A (3)absorption costing 吸收成本计算 $p8xEcQdU#
A (4)account 账户,报表 sjTZF-
A (5)accounting postulate 会计假设 Rh2+=N<X
A (6)accounting series release 会计公告文件 ]]![EHi(\
A (7)accounting valuation 会计计价 g'f@H-KCD
A (8)account sale 承销清单 D8Ic?:iX[
A (9)accountability concept 经营责任概念 eeg)N1\
A (10)accountancy 会计职业 R- wp9 ^
A (11)accountant 会计师 S\EyCi+
A (12)accounting 会计 LP^$AAy
A (13)agency cost 代理成本 7Die
FZ?
A (14)accounting bases 会计基础 G't$Qx,IC
A (15)accounting manual 会计手册 f)rq%N &
A (16)accounting period 会计期间 ]! &FKy
A (17)accounting policies 会计方针 tFn)aa~L
A (18)accounting rate of return 会计报酬率 + 480 l}
A (19)accounting reference date 会计参照日 f`(UQJ
A (20)accounting reference period 会计参照期间 "^[ 'y7i
A (21)accrual concept 应计概念 2DrM3ZU8
A (22)accrual expenses 应计费用 \w>y`\6mX
A (23)acid test ration 速动比率(酸性测试比率) g/_5unI}u
A (24)acquisition 购置 Kn{4;Xk\
A (25)acquisition accounting 收购会计 /N+dQe
A (26)activity based accounting 作业基础成本计算 ,KZ~?3$y
j
A (27)adjusting events 调整事项 \7eUw,~Q>
A (28)administrative expenses 行政管理费 l4YbK np]
A (29)advice note 发货通知 2nObl'ec
A (30)amortization 摊销 wu6;.xTLl
A (31)analytical review 分析性检查 Wb_J(!da
A (32)annual equivalent cost 年度等量成本法 M
?4
9TOQA
A (33)annual report and accounts 年度报告和报表 qo~O|~
A (34)appraisal cost 检验成本
+E+p"7
A (35)appropriation account 盈余分配账户 rKc9b<Ir
A (36)articles of association 公司章程细则 bj^5yX;2
A (37)assets 资产 \K{
z
A (38)assets cover 资产保障 3*bU6$|5FP
A (39)asset value per share 每股资产价值 FUzzB94a
A (40)associated company 联营公司 CW K7wZM
A (41)attainable standard 可达标准 [aLI
'
A (42)attributable profit 可归属利润 2;b\9R^>A
A (43)audit 审计 }#+^{P3 ;
A (44)audit report 审计报告 r<EY]f^`u
A (45)auditing standards 审计准则 iVr J Q
A (46)authorized share capital 额定股本
v~C
Czg
A (47)available hours 可用小时 cZ*@$%_
A (48)avoidable costs 可避免成本 3`?7<YJ
B (49)back-to-back loan 易币贷款 ~P
qM]^
B (50)backflush accounting 倒退成本计算 ,THw"bm
B (51)bad debts 坏帐 y<3-?}.aZ
B (52)bad debts ratio 坏帐比率 !F-w
3
]
B (53)bank charges 银行手续费 fbvL7*
(
B (54)bank overdraft 银行透支 ~=LE0. 3[
B (55)bank reconciliation 银行存款调节表 3M`M
B (56)bank statement 银行对账单 Lb-OsKU
B (57)bankruptcy 破产 >|=ts
B (58)basis of apportionment 分摊基础 5;WH:XM
B (59)batch 批量 R w\gTo
B (60)batch costing 分批成本计算 4"ZP 'I;
B (61)beta factor B(市场)风险因素 S13nL^=i
B (62)bill 账单 a-tmq]]E
B (63)bill of exchange 汇票 |-ALklXr
B (64)bill of landing 提单 E]d.z6k
B (65)bill of materials 用料预计单 =XQ%t
@z0
B (66)bill payable 应付票据 4at?(B+
B (67)bill receivable 应收票据 ue"~9JK.
B (68)bin card 存货记录卡 = svN#q5s
B (69)bonus 红利 H8jpxzXv
B (70)book-keeping 薄记 y.k~Y0
B (71)Boston classification 波士顿分类 8Fh)eha9f
B (72)breakeven chart 保本图 1I6px$^E\
B (73)breakeven point 保本点 q
i;1L
Kc
B (74)breaking-down time 复位时间 (WJRi:NP?
B (75)budget 预算 'Is kWgc
B (76)budget center 预算中心 pki%vRY
B (77)budget cost allowance 预算成本折让 6@!`]tSCK
B (78)budget manual 预算手册 29b9`NXt
B (79)budget period 预算期间 re<{
>
B (80)budgetary control 预算控制 2,F.$X
B (81)budgeted capacity 预算生产能力 Fo_sgv8O<
B (82)burden 制造费用 Izc
\V9+
B (83)business center 经营中心
3?yg\
B (84)business entity 营业个体 @mBQ?;qlK
B (85)business unit 经营单位 'LC1(V!_j
B (86)buy-out management 管理性购买产权 j (d~aqW
B (87)by-product 副产品 q2j{tP#
C (88)called-up share capital 催缴股本 u=s p`%?
C (89)capacity 生产能力 j
$:~Rek
C (90)capacity ratios 生产能力比率 (t|Zn@uY
C (91)capital 资本
,0 sm
C (92)capital assets pricing model 资本资产计价模式 +\A,&;!SR
C (93)capital commitment 承诺资本 :Yl-w-oe
C (94)capital employed 已运用的资本 V!=,0zy~Z
C (95)capital expenditure 资本支出 q;CiV
C (96)capital expenditure authorization 资本支出核准 HC8e>kP9b
C (97)capital expenditure control 资本支出控制 WH} y"W
C (98)capital expenditure proposal 资本支出申请 {P./==^0
C (99)capital funding planning 资本基金筹集计划
(ZizuHC
C (100)capital gain 资本收益 xC TML!H
C (101)capital investment appraisal 资本投资评估 P@B]
C (102)capital maintenance 资本保全 kzLsoZ!I
C (103)capital resource planning 资本资源计划 ND;#7/$>
C (104)capital surplus 资本盈余 %> eiAB_b
C (105)capital turnover 资本周转率 8<.Oq4ku
C (106)card 记录卡 {\5
C (107)cash 现金 ~
7s!VR
C (108)cash account 现金账户 kevrsV]/$
C (109)cash book 现金账薄 4VSU8tK|N]
C (110)cash cow 金牛产品 Q%G8U#Tm
C (111)cash flow 现金流量 kJ}`V
C (112)cash discounted 现金贴现 vE?G7%,
C (113)cash flow budget 现金流量预算 D>q9 3;p
C (114)cash flow statement 现金流量表 4HlQ&2O%#
C (115)cash ledger 现金分类账 IJ"q~r$
C (116)cash limit 现金限额 NLqzi%s
C (117)CCA 现时成本会计 abj Q)=u
C (118)center 中心 0h_|t-9j
C (119)changeover time 变更时间 T8g$uFo
C (120)chartered entity 特许经济个体 @9s$4DS
C (121)cheque 支票 D,feF9
C (122)cheque register 支票登记薄 ?tbrbkx
C (123)coin analysis 零钱分类 QWYJ*
C (124)classification 分类 lo+A%\1
C (125)clock card 工时卡 8 Z~EwY*
C (126)code 代码 C'x&Py/#
C (127)commitment accounting 承诺确认会计 /8S>;5hvK@
C (128)common cost 共同成本 ux4POO3C|
C (129)company limited by guarantee 有限担保责任公司 K0>zxqY