A (1)ABC 作业基础成本计算 m>USD?i
A (2)absorbed overhead 已吸收制造费用 }En
A (3)absorption costing 吸收成本计算 De7Ts
A (4)account 账户,报表 F+R?a+e
A (5)accounting postulate 会计假设 _Zk{!
A (6)accounting series release 会计公告文件 ,B?~-2cCz
A (7)accounting valuation 会计计价 f-DL:@crU
A (8)account sale 承销清单 v+p{|X-
A (9)accountability concept 经营责任概念 |4$M]M f0
A (10)accountancy 会计职业 .2d9?p3Y
A (11)accountant 会计师 \(226^|j
A (12)accounting 会计 XL#[%X9
A (13)agency cost 代理成本 Z^ }mp@j>
A (14)accounting bases 会计基础 f}g\D#`]/
A (15)accounting manual 会计手册 ?
WJ> p
A (16)accounting period 会计期间 SJD@&m%?[
A (17)accounting policies 会计方针 mc=LP>uoS
A (18)accounting rate of return 会计报酬率 afjtn_IB
A (19)accounting reference date 会计参照日 X%yO5c\l2
A (20)accounting reference period 会计参照期间 BA\/YW @
A (21)accrual concept 应计概念 HhO".GA
A (22)accrual expenses 应计费用 m/
#a0~dB
A (23)acid test ration 速动比率(酸性测试比率) +"9hWb5
A (24)acquisition 购置 (c0A.L)
A (25)acquisition accounting 收购会计 W3`>8v1?o
A (26)activity based accounting 作业基础成本计算 D
N4$Jva
A (27)adjusting events 调整事项 ga?*DI8w
A (28)administrative expenses 行政管理费 93t9^9
A (29)advice note 发货通知 %%(R@kh
9
A (30)amortization 摊销 wFG3KzEq ~
A (31)analytical review 分析性检查 x.Q&$#
A (32)annual equivalent cost 年度等量成本法 74!
oe u.>
A (33)annual report and accounts 年度报告和报表 3u%{dG a
A (34)appraisal cost 检验成本 P[s8JDqu
A (35)appropriation account 盈余分配账户 06j
qQ-_`h
A (36)articles of association 公司章程细则 *~w[eH!!
A (37)assets 资产 xsWur(> ]
A (38)assets cover 资产保障 Y*mbjyt[?X
A (39)asset value per share 每股资产价值 A?Bif;
A (40)associated company 联营公司 u2
`b'R
9
A (41)attainable standard 可达标准 '_|h6<.k[
A (42)attributable profit 可归属利润 ySI~{YVM
A (43)audit 审计 >0Q|nCx
A (44)audit report 审计报告 mPq$?gdp
A (45)auditing standards 审计准则 [+qCs7'
A (46)authorized share capital 额定股本 =8U&[F
A (47)available hours 可用小时 H'Yh2a`!o
A (48)avoidable costs 可避免成本 n3J53| %v
B (49)back-to-back loan 易币贷款 3fN.bU9_
B (50)backflush accounting 倒退成本计算 `/Y{ l
B (51)bad debts 坏帐 JN7k 2]{
B (52)bad debts ratio 坏帐比率 6 uKTGc4
B (53)bank charges 银行手续费 $-[CG7VgX%
B (54)bank overdraft 银行透支 '\jd#Kn'h
B (55)bank reconciliation 银行存款调节表 {Z
p\^/
B (56)bank statement 银行对账单 )BRKZQN
B (57)bankruptcy 破产 3sd"nR?aX
B (58)basis of apportionment 分摊基础 DxJX+.9K9
B (59)batch 批量 DY[$"8Kxcp
B (60)batch costing 分批成本计算 Nj("|`9"
B (61)beta factor B(市场)风险因素 y8fsveX
B (62)bill 账单 fGmT_C0t
B (63)bill of exchange 汇票 610D%F
B (64)bill of landing 提单 ~on(3|$
B (65)bill of materials 用料预计单 g2unV[()_
B (66)bill payable 应付票据 c6Y\n%d&
B (67)bill receivable 应收票据 .^b;osAU
B (68)bin card 存货记录卡 znJ'iVf
B (69)bonus 红利 fxgr`nC
B (70)book-keeping 薄记 .7n\d55a
B (71)Boston classification 波士顿分类 A&>.74}p
B (72)breakeven chart 保本图 PTj&3`v
B (73)breakeven point 保本点 3"F`ZJ]=
B (74)breaking-down time 复位时间 q%ow/!\;
B (75)budget 预算 ([xo9FP ;
B (76)budget center 预算中心 (%`QhH
B (77)budget cost allowance 预算成本折让 q 4V7
B (78)budget manual 预算手册 dx;k`r$w
B (79)budget period 预算期间 vVL@K,q
B (80)budgetary control 预算控制 NKQOUw:qn
B (81)budgeted capacity 预算生产能力 j2 !3rI
B (82)burden 制造费用 dg^L=
B (83)business center 经营中心 -,["c9'3
B (84)business entity 营业个体 1h.)#g?{
B (85)business unit 经营单位 o=nsy]'&
B (86)buy-out management 管理性购买产权 5+fLeC;
B (87)by-product 副产品 cHa]xmy%r'
C (88)called-up share capital 催缴股本 $-On~u0g
C (89)capacity 生产能力 1Z,[|wJ
C (90)capacity ratios 生产能力比率 Oh4AsOj@
C (91)capital 资本 \Y{k7^G}A
C (92)capital assets pricing model 资本资产计价模式 $y
b4xU
C (93)capital commitment 承诺资本 +*_5tWAc
C (94)capital employed 已运用的资本 3QpYmX<E
C (95)capital expenditure 资本支出 ]D,MiDph
C (96)capital expenditure authorization 资本支出核准 Ux
+Q
C (97)capital expenditure control 资本支出控制 o-
o'z'9
C (98)capital expenditure proposal 资本支出申请 lSH6>0#B
C (99)capital funding planning 资本基金筹集计划 _!|/
;Nk
C (100)capital gain 资本收益 'TAUE{{
C (101)capital investment appraisal 资本投资评估 hS
9;k9w
C (102)capital maintenance 资本保全 \w'*z&`W9
C (103)capital resource planning 资本资源计划 u<nLag
C (104)capital surplus 资本盈余 oHs2L-G
C (105)capital turnover 资本周转率 JH8zF{?
C (106)card 记录卡 m XXt'_"
C (107)cash 现金 E_zIg+(+
C (108)cash account 现金账户 Ka,^OW}<%q
C (109)cash book 现金账薄 Ye.r%i&