A (1)ABC 作业基础成本计算 rOW;yJ[
A (2)absorbed overhead 已吸收制造费用 %MN.O-Lc
A (3)absorption costing 吸收成本计算 Rv,82iEKs
A (4)account 账户,报表 kQLT$8io
A (5)accounting postulate 会计假设 6JSY56v
A (6)accounting series release 会计公告文件 (%bE~Q2P*<
A (7)accounting valuation 会计计价 T'.[F
A (8)account sale 承销清单 _5b0wdB
A (9)accountability concept 经营责任概念
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A (10)accountancy 会计职业 gY!N3 *:
A (11)accountant 会计师 \ZMP_UU
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A (12)accounting 会计 wZjlHe
A (13)agency cost 代理成本 #1[z;Mk0
A (14)accounting bases 会计基础 {SJsA)9:#
A (15)accounting manual 会计手册 4@6<
A (16)accounting period 会计期间 ><=rIhG%H@
A (17)accounting policies 会计方针 {(}yG_Q]!
A (18)accounting rate of return 会计报酬率 C`NmZwL
A (19)accounting reference date 会计参照日 it)ZP H
A (20)accounting reference period 会计参照期间 :k~dj C
A (21)accrual concept 应计概念 ox[ .)v
A (22)accrual expenses 应计费用 @.gPJMA
A (23)acid test ration 速动比率(酸性测试比率) 4d`+CD C
A (24)acquisition 购置 ePEe?o4;
A (25)acquisition accounting 收购会计 lm$;:Roj*
A (26)activity based accounting 作业基础成本计算 %G[/H.7s-
A (27)adjusting events 调整事项 ;'}'5nO=$
A (28)administrative expenses 行政管理费 +R
qbf
A (29)advice note 发货通知 ul@3
Bt
A (30)amortization 摊销 0/Z
!5-.
A (31)analytical review 分析性检查 eLV.qLBUs
A (32)annual equivalent cost 年度等量成本法 Ns<?b;aK
A (33)annual report and accounts 年度报告和报表 'w.}
2(
A (34)appraisal cost 检验成本 |g
v{z"
A (35)appropriation account 盈余分配账户 DtI$9`~
A (36)articles of association 公司章程细则 {E51Kv&_
A (37)assets 资产 w{`Acu
A (38)assets cover 资产保障 ,[X_]e;
A (39)asset value per share 每股资产价值 2n)gpLIJ
A (40)associated company 联营公司 NEVp8)w
A (41)attainable standard 可达标准 ^
I`a;
A (42)attributable profit 可归属利润 b+{r!D}~
A (43)audit 审计 N*_"8LIfi_
A (44)audit report 审计报告 Xwq]f:@V
A (45)auditing standards 审计准则 c<4F4k7
A (46)authorized share capital 额定股本 8KMvAc
A (47)available hours 可用小时 MQ` %``
A (48)avoidable costs 可避免成本 g1{/ 5{XI
B (49)back-to-back loan 易币贷款 w2OsLi Sv
B (50)backflush accounting 倒退成本计算 l5k?De_(x
B (51)bad debts 坏帐 NiA4JgM]v
B (52)bad debts ratio 坏帐比率 Yw)Fbt^
B (53)bank charges 银行手续费 dJ
i|D
B (54)bank overdraft 银行透支 Fp%Ln(/m
B (55)bank reconciliation 银行存款调节表 aQUGNa0+d
B (56)bank statement 银行对账单 }pawIf4V
B (57)bankruptcy 破产 W`M6J}oG
B (58)basis of apportionment 分摊基础 ! E0!-UpY
B (59)batch 批量 q]FBl}nwl%
B (60)batch costing 分批成本计算 fF;h V
B (61)beta factor B(市场)风险因素 / t5p-
B (62)bill 账单 "^Rv#
B (63)bill of exchange 汇票 g_aCHEFBv
B (64)bill of landing 提单 hw=GR_,
B (65)bill of materials 用料预计单 z%sy$^v@vD
B (66)bill payable 应付票据 LZ<[ll#C
B (67)bill receivable 应收票据 ER^QV(IvP8
B (68)bin card 存货记录卡 #U ASH&
B (69)bonus 红利 O/b+CSS1
B (70)book-keeping 薄记 4 1t)(+r
B (71)Boston classification 波士顿分类 "=A>}q@;H
B (72)breakeven chart 保本图 K_ke2{4Jm
B (73)breakeven point 保本点 }k7'"`#?"
B (74)breaking-down time 复位时间 -RMi8{
B (75)budget 预算 <)U4Xz
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B (76)budget center 预算中心 |=K_F3aJ
B (77)budget cost allowance 预算成本折让 Ri)uq\E/#
B (78)budget manual 预算手册 pC(
sS0J
B (79)budget period 预算期间 O{]9hm(tN
B (80)budgetary control 预算控制 `A)"%~
B (81)budgeted capacity 预算生产能力 tR)H~l7q
B (82)burden 制造费用 ~h)&&'a
B (83)business center 经营中心 :]WqfR)#
B (84)business entity 营业个体 {mTytT
B (85)business unit 经营单位 X`JVR"=4
B (86)buy-out management 管理性购买产权 Riry_
B (87)by-product 副产品 }6]0hWsN[
C (88)called-up share capital 催缴股本 :P+\p=
C (89)capacity 生产能力 Eu,`7iQ?(
C (90)capacity ratios 生产能力比率 qCPmbg
C (91)capital 资本 WZn.;
C (92)capital assets pricing model 资本资产计价模式
p2%
C (93)capital commitment 承诺资本 gfg n68k
C (94)capital employed 已运用的资本 T
.n4TmF
C (95)capital expenditure 资本支出 N#ioJ^}n:
C (96)capital expenditure authorization 资本支出核准 M.[rLJZ4
C (97)capital expenditure control 资本支出控制 T!|=El>
C (98)capital expenditure proposal 资本支出申请 #hw>tA6
C (99)capital funding planning 资本基金筹集计划 W?Ww2Lo%Y
C (100)capital gain 资本收益 0-d>I@j
C (101)capital investment appraisal 资本投资评估 "r'ozf2\
C (102)capital maintenance 资本保全 !3qVB
C (103)capital resource planning 资本资源计划 Log|%P\
C (104)capital surplus 资本盈余 t
TanW2C
C (105)capital turnover 资本周转率 .iwZ*b{
C (106)card 记录卡 ,"2TArC'z
C (107)cash 现金 *d*,Hqn
C (108)cash account 现金账户 rcN 9.1
C (109)cash book 现金账薄 %)(Cp-b!
C (110)cash cow 金牛产品 @)6jE!LC
C (111)cash flow 现金流量 #&
?g %'
C (112)cash discounted 现金贴现 l.+yn91%>
C (113)cash flow budget 现金流量预算 }}
ZY
C (114)cash flow statement 现金流量表 Y.6SOu5$]
C (115)cash ledger 现金分类账 B.dT)@Lx0
C (116)cash limit 现金限额 kHK0(bYK
C (117)CCA 现时成本会计 G}nO@
C (118)center 中心 [wnDHy6W
C (119)changeover time 变更时间 qxOi>v0\H
C (120)chartered entity 特许经济个体 b #fTAC;<
C (121)cheque 支票 %;"@Ah
C (122)cheque register 支票登记薄 ]9 w76Z
C (123)coin analysis 零钱分类 a;AzY'R
C (124)classification 分类 pY"O9x
C (125)clock card 工时卡 60>.ul2
C (126)code 代码 fS
&6
C (127)commitment accounting 承诺确认会计 ??&<k
C (128)common cost 共同成本 ti @kKz
C (129)company limited by guarantee 有限担保责任公司 5
Wx~ZQZ