A (1)ABC 作业基础成本计算
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A (2)absorbed overhead 已吸收制造费用 8xmw-s)
A (3)absorption costing 吸收成本计算 fmie,[
A (4)account 账户,报表 B$7m@|p!
A (5)accounting postulate 会计假设 =S@$"_&
A (6)accounting series release 会计公告文件 ^ j@Q2> &?
A (7)accounting valuation 会计计价 8QY G"CA6/
A (8)account sale 承销清单 @u/< ^j3Q
A (9)accountability concept 经营责任概念 32:, g4!~6
A (10)accountancy 会计职业 < W,k$|w
A (11)accountant 会计师 !?tWW U%P)
A (12)accounting 会计 MAR
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A (13)agency cost 代理成本 !mL,Ue3/
A (14)accounting bases 会计基础 C5Q|3 d
A (15)accounting manual 会计手册 u0$7k9mE
A (16)accounting period 会计期间 [p @NzS/
A (17)accounting policies 会计方针 { mL /)\
A (18)accounting rate of return 会计报酬率 ~U8#Iq1
A (19)accounting reference date 会计参照日 k`js~/Xv
A (20)accounting reference period 会计参照期间 +nd 'Uf
A (21)accrual concept 应计概念 ~PvW+UMLk
A (22)accrual expenses 应计费用 ^g[\.Q
A (23)acid test ration 速动比率(酸性测试比率) >4\V/
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A (24)acquisition 购置 U=XaI%ZM)
A (25)acquisition accounting 收购会计 #
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A (26)activity based accounting 作业基础成本计算 aEd F Z
A (27)adjusting events 调整事项 #2DH_P
A (28)administrative expenses 行政管理费 !U>"H8}dv
A (29)advice note 发货通知 Kggf!\MR8
A (30)amortization 摊销 T-&CAD3 ,O
A (31)analytical review 分析性检查 fY=iQ?{/[
A (32)annual equivalent cost 年度等量成本法 OJ UM Y<5
A (33)annual report and accounts 年度报告和报表 j %TYyL-
A (34)appraisal cost 检验成本 U`6QD}c"s
A (35)appropriation account 盈余分配账户 #2Z XYH}
A (36)articles of association 公司章程细则 =(v!p EF
A (37)assets 资产 '! 1ts @
A (38)assets cover 资产保障 -f9M*7O<gf
A (39)asset value per share 每股资产价值 46_<v=YSJ
A (40)associated company 联营公司 ejo4 mQ]a
A (41)attainable standard 可达标准 *"fg@B5
A (42)attributable profit 可归属利润 CG9X3%xO%
A (43)audit 审计 lha )'
A (44)audit report 审计报告 kTi QO2 H
A (45)auditing standards 审计准则 +7 F7K h
A (46)authorized share capital 额定股本 8< n8joO0
A (47)available hours 可用小时 FZ=6x}QZ
A (48)avoidable costs 可避免成本
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B (49)back-to-back loan 易币贷款 p hXVuQ
B (50)backflush accounting 倒退成本计算 iZ MsN*9[
B (51)bad debts 坏帐 ?qO,=ms>-
B (52)bad debts ratio 坏帐比率 + {hxEDz
B (53)bank charges 银行手续费 sxThz7#i)
B (54)bank overdraft 银行透支 V2 VsJ
B (55)bank reconciliation 银行存款调节表 8@h zw~>
B (56)bank statement 银行对账单 o95O!5 hl
B (57)bankruptcy 破产 *|t]6!aVLS
B (58)basis of apportionment 分摊基础 1.,mNY^UN
B (59)batch 批量 Y sr{1! K
B (60)batch costing 分批成本计算 !-.-!hBN
B (61)beta factor B(市场)风险因素 X3W )c&Pr
B (62)bill 账单 qh7o;x~,
B (63)bill of exchange 汇票 (X>y)V
B (64)bill of landing 提单 u Tl:u
B (65)bill of materials 用料预计单 {6%uNT> |
B (66)bill payable 应付票据 e<9nt [
B (67)bill receivable 应收票据 'R, d?ikY
B (68)bin card 存货记录卡 &V=54n=O?
B (69)bonus 红利 J.<eX= <
B (70)book-keeping 薄记 K6Gc)jp:b
B (71)Boston classification 波士顿分类 keJec`q=X
B (72)breakeven chart 保本图 ^7 "%eWT`
B (73)breakeven point 保本点 t*qA.xc6
B (74)breaking-down time 复位时间 e-e{-pB6
B (75)budget 预算 "~V}MPt
B (76)budget center 预算中心 /t>o
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B (77)budget cost allowance 预算成本折让 \B}W(^\wg;
B (78)budget manual 预算手册 LpmspIPvf
B (79)budget period 预算期间 B8_l+dXO
B (80)budgetary control 预算控制 a^=4 '.ok
B (81)budgeted capacity 预算生产能力 g u|;C
B (82)burden 制造费用 8
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B (83)business center 经营中心 ZH0f32K
B (84)business entity 营业个体 'nT#3/r L
B (85)business unit 经营单位 c%Gz{':+
B (86)buy-out management 管理性购买产权 PzV(e)~7
B (87)by-product 副产品 }TF<C !]
C (88)called-up share capital 催缴股本 D~?kv
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C (89)capacity 生产能力 J:(Shd'4D
C (90)capacity ratios 生产能力比率 w P 8R=T
C (91)capital 资本 :%>8\ q>UX
C (92)capital assets pricing model 资本资产计价模式 #>- rKv.A
C (93)capital commitment 承诺资本 ^m+W
C (94)capital employed 已运用的资本 :mJM=Fe J
C (95)capital expenditure 资本支出 D46| )-
C (96)capital expenditure authorization 资本支出核准 q~w;C( [k_
C (97)capital expenditure control 资本支出控制 /GX O2zO
C (98)capital expenditure proposal 资本支出申请 aDOH3Ri0K!
C (99)capital funding planning 资本基金筹集计划 J<BdIKCma
C (100)capital gain 资本收益 I ! (yU
C (101)capital investment appraisal 资本投资评估 6AwnmGL(;;
C (102)capital maintenance 资本保全 # !5N be
C (103)capital resource planning 资本资源计划 q XhrK
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C (104)capital surplus 资本盈余 4`UT_LcI
C (105)capital turnover 资本周转率 _bd#C
C (106)card 记录卡 Z|/):nVP7
C (107)cash 现金 f9 Xw]G9
C (108)cash account 现金账户 rL
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C (109)cash book 现金账薄 u ]2k %TUY
C (110)cash cow 金牛产品 L_.}z)S[\
C (111)cash flow 现金流量 ('lnQD. Hd
C (112)cash discounted 现金贴现 !6%G%ZG@3-
C (113)cash flow budget 现金流量预算 V")Q4h{
C (114)cash flow statement 现金流量表 Ue8D:C M
C (115)cash ledger 现金分类账 W" !am MQ
C (116)cash limit 现金限额 9@1W= sl
C (117)CCA 现时成本会计 )KuvG:+9W
C (118)center 中心 d+;wDu
C (119)changeover time 变更时间 &q< 8tTW5
C (120)chartered entity 特许经济个体 "J.jmR;
C (121)cheque 支票 .Ep3~9TB
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C (122)cheque register 支票登记薄 !K 9(OX2;
C (123)coin analysis 零钱分类 5`uS<[vA
C (124)classification 分类 9F+bWo_m
C (125)clock card 工时卡 *]eZ Y
C (126)code 代码 }M7kApb>Y
C (127)commitment accounting 承诺确认会计 64vSJx>u
C (128)common cost 共同成本 {DK :"ep
C (129)company limited by guarantee 有限担保责任公司 ^~aSrREo
