A (1)ABC 作业基础成本计算 )2*|WHO
A (2)absorbed overhead 已吸收制造费用 [jmAMF<F
A (3)absorption costing 吸收成本计算 {BwN4r46
A (4)account 账户,报表 oGU.U9~!
A (5)accounting postulate 会计假设 PT=2LZ
A (6)accounting series release 会计公告文件 Qcy+ {j]
A (7)accounting valuation 会计计价 _^,[wD
A (8)account sale 承销清单 _s=Pk[e
A (9)accountability concept 经营责任概念 Jg?pW:}R
A (10)accountancy 会计职业 s^x ,S
A (11)accountant 会计师 d&3I>E
$UP
A (12)accounting 会计 Vo58Nz:%
A (13)agency cost 代理成本 !'UsC6Y4
A (14)accounting bases 会计基础 9EY_R&Yq%
A (15)accounting manual 会计手册 |7 W6I$Xl
A (16)accounting period 会计期间 xDAA`G
A (17)accounting policies 会计方针 \ &|w;
A (18)accounting rate of return 会计报酬率 %.r5E2'
A (19)accounting reference date 会计参照日 g^|_X1{
A (20)accounting reference period 会计参照期间 kK_>*iCMo
A (21)accrual concept 应计概念 yO69p
A (22)accrual expenses 应计费用 sC'A_ -'
A (23)acid test ration 速动比率(酸性测试比率) c_j)8
A (24)acquisition 购置 gJ}'O4*b
A (25)acquisition accounting 收购会计
=z7Ay
A (26)activity based accounting 作业基础成本计算 1OJD\wc
A (27)adjusting events 调整事项 S@rsQ@PA
A (28)administrative expenses 行政管理费 =,1zl}PR
A (29)advice note 发货通知 hJL0M!
A (30)amortization 摊销 trNK9@wT)
A (31)analytical review 分析性检查 [&k& $04_
A (32)annual equivalent cost 年度等量成本法 ]q\=
A (33)annual report and accounts 年度报告和报表 '3kL=(
A (34)appraisal cost 检验成本 $y |6<
A (35)appropriation account 盈余分配账户 ?&t|?@
A (36)articles of association 公司章程细则 ) a2m<"
A (37)assets 资产 "}Sid+)<
A (38)assets cover 资产保障 z 4OR
UQ
A (39)asset value per share 每股资产价值 #._6lESK
A (40)associated company 联营公司 d3q/mg 5a
A (41)attainable standard 可达标准 QSQ\@h;E
A (42)attributable profit 可归属利润 KARQKFp!C>
A (43)audit 审计 bJ5z??
A (44)audit report 审计报告 5v03<m0`y
A (45)auditing standards 审计准则 x'PjP1
A (46)authorized share capital 额定股本 "7u"d4h-:(
A (47)available hours 可用小时 (VF4]
A (48)avoidable costs 可避免成本 ^bgm0,M
B (49)back-to-back loan 易币贷款 _TeRsA
B (50)backflush accounting 倒退成本计算 x>/@Z6Wxz
B (51)bad debts 坏帐 7=[O6<+o
B (52)bad debts ratio 坏帐比率 2SCf
]&
B (53)bank charges 银行手续费 pHbguoH,
B (54)bank overdraft 银行透支 y8 u)Q
B (55)bank reconciliation 银行存款调节表 k*+ZLrT
B (56)bank statement 银行对账单 LFry?HO,D
B (57)bankruptcy 破产 F1]PYx$X
B (58)basis of apportionment 分摊基础 _1bd)L&dF
B (59)batch 批量 Woy
[V
B (60)batch costing 分批成本计算 ^oZs&+z
B (61)beta factor B(市场)风险因素 AZ@Zo'
B (62)bill 账单 WYd,tGz
B (63)bill of exchange 汇票 #1lS\!
B (64)bill of landing 提单 >]N0w
B (65)bill of materials 用料预计单 wEn&zZjx
B (66)bill payable 应付票据 544I#!
B (67)bill receivable 应收票据 9w<_XXQ
B (68)bin card 存货记录卡 ;DWp>jgy
B (69)bonus 红利 V$%Fs{
B (70)book-keeping 薄记 E;e2{@SX2K
B (71)Boston classification 波士顿分类 g?Ty5~:lq
B (72)breakeven chart 保本图 tqk6m# @(
B (73)breakeven point 保本点
A>,fG9pR
B (74)breaking-down time 复位时间 !
6`nN1A
B (75)budget 预算 .j@n6RyN
B (76)budget center 预算中心 u>Kvub
B (77)budget cost allowance 预算成本折让 p%qL0
B (78)budget manual 预算手册 tQ<2K*3]
B (79)budget period 预算期间 hLA
=7
B (80)budgetary control 预算控制 m9i%U
B (81)budgeted capacity 预算生产能力 ?B4QTx9B
B (82)burden 制造费用 .aRxqFi_
B (83)business center 经营中心 tm#y`1-
B (84)business entity 营业个体 :fQ*'m,
B (85)business unit 经营单位 #j5^/*XW
B (86)buy-out management 管理性购买产权 ~a|Q[tiV]
B (87)by-product 副产品 ~Q\uP(!D
C (88)called-up share capital 催缴股本 R^C;D2
C (89)capacity 生产能力 5~6y.S
C (90)capacity ratios 生产能力比率 Sk%|-T(d$
C (91)capital 资本 VL1z$<vVXt
C (92)capital assets pricing model 资本资产计价模式 mq}
#{
C (93)capital commitment 承诺资本 jWCC`0
T
C (94)capital employed 已运用的资本 *wx^mB9
C (95)capital expenditure 资本支出 ,;& PKY
C (96)capital expenditure authorization 资本支出核准 jpS#'h
C (97)capital expenditure control 资本支出控制 &BR?;LD
C (98)capital expenditure proposal 资本支出申请 -$p-o
Z)
C (99)capital funding planning 资本基金筹集计划 "qp_*Y
C (100)capital gain 资本收益 <GR: 5pJ%
C (101)capital investment appraisal 资本投资评估 pAL-Pl9z
C (102)capital maintenance 资本保全 HC}C_Q5c91
C (103)capital resource planning 资本资源计划 _!vbX
mb
C (104)capital surplus 资本盈余 : \`MrI^
C (105)capital turnover 资本周转率 +u.L6GcB
C (106)card 记录卡 ? +!?$h
C (107)cash 现金 =jHy6)6w
C (108)cash account 现金账户 X28WQdP,7
C (109)cash book 现金账薄 $dUN+9
C (110)cash cow 金牛产品 c9k,Dc
C (111)cash flow 现金流量 .
2Q/D?a
C (112)cash discounted 现金贴现 o8"xoXK5xf
C (113)cash flow budget 现金流量预算 ,~w)@.
C (114)cash flow statement 现金流量表 T!E LH!
C (115)cash ledger 现金分类账 40ZB;j$l
C (116)cash limit 现金限额 pr?(5{BL
C (117)CCA 现时成本会计 ,5WDYk-
C (118)center 中心 r4zS, J;,
C (119)changeover time 变更时间 a-=apD1RvG
C (120)chartered entity 特许经济个体 ] lTfi0}g_
C (121)cheque 支票 2F]MzeW
C (122)cheque register 支票登记薄 u'][3
C (123)coin analysis 零钱分类 ddxv.kIj.
C (124)classification 分类 "+_0idpF
C (125)clock card 工时卡 MQu6Tm H
C (126)code 代码 EeJ]>
1
C (127)commitment accounting 承诺确认会计 6dlPS{H#U
C (128)common cost 共同成本 s| oU$?eA
C (129)company limited by guarantee 有限担保责任公司 wxrT(x|