A (1)ABC 作业基础成本计算 $x
T'cl/IH
A (2)absorbed overhead 已吸收制造费用 1n7tmRl
A (3)absorption costing 吸收成本计算 HbWl:y U
A (4)account 账户,报表 SWujj,-[
A (5)accounting postulate 会计假设 > <WR]`G
A (6)accounting series release 会计公告文件 a%2r]:?^?
A (7)accounting valuation 会计计价 /p|]*={
A (8)account sale 承销清单 Jq1 Zb
A (9)accountability concept 经营责任概念 y>zPsc,
A (10)accountancy 会计职业 {b4+ Yc
A (11)accountant 会计师 m
S[Vl6
A (12)accounting 会计 ]<D9Q>
A (13)agency cost 代理成本 9)={p9FZY
A (14)accounting bases 会计基础 9N^&~O|1
A (15)accounting manual 会计手册 CrHH Ob
A (16)accounting period 会计期间 ^Xjh ?+WM
A (17)accounting policies 会计方针 a%Ky;ys
A (18)accounting rate of return 会计报酬率 7[)4k7
A (19)accounting reference date 会计参照日 p;av63i
A (20)accounting reference period 会计参照期间 L5C4#X
A (21)accrual concept 应计概念 A!}Wpw%(/
A (22)accrual expenses 应计费用 D@T>z;
A (23)acid test ration 速动比率(酸性测试比率) 3^kZydZCN
A (24)acquisition 购置 &E.ckWf
A (25)acquisition accounting 收购会计 JCNZtWF
A (26)activity based accounting 作业基础成本计算 B42.;4"T
A (27)adjusting events 调整事项 U[9`:aV;
A (28)administrative expenses 行政管理费 P E1F3u>O
A (29)advice note 发货通知 =VkbymIZ4y
A (30)amortization 摊销 /I~iUND"G
A (31)analytical review 分析性检查 )]Xj"V2
A (32)annual equivalent cost 年度等量成本法 j*"V!d
A (33)annual report and accounts 年度报告和报表 wkm;yCF+
A (34)appraisal cost 检验成本 @D%H-X
A (35)appropriation account 盈余分配账户 +,=DUsI}
A (36)articles of association 公司章程细则 09y%FzV
A (37)assets 资产 F$Q(2:w
A (38)assets cover 资产保障 3QSP](W-(
A (39)asset value per share 每股资产价值 pv%UsbY
A (40)associated company 联营公司 |]`\ak
A (41)attainable standard 可达标准 \`?l6'!
A (42)attributable profit 可归属利润 !K;\{/8
A (43)audit 审计 6Zwrk-,A
A (44)audit report 审计报告 j`1%a]Bwc
A (45)auditing standards 审计准则 gE^
{@^
A (46)authorized share capital 额定股本 '6*^s&H~
A (47)available hours 可用小时 ?.#?h>MS{s
A (48)avoidable costs 可避免成本 ,.Ac= "f
B (49)back-to-back loan 易币贷款 ]8*#%^
B (50)backflush accounting 倒退成本计算 4[t1"s~Wg
B (51)bad debts 坏帐 - 7)%J+5
B (52)bad debts ratio 坏帐比率 VYj hU?I
B (53)bank charges 银行手续费 }=Yvs)
B (54)bank overdraft 银行透支 #N\kMJl$l
B (55)bank reconciliation 银行存款调节表 _SM5x,Zd
B (56)bank statement 银行对账单 (i4=}Kn2
B (57)bankruptcy 破产 Iy8>9m'5
B (58)basis of apportionment 分摊基础 ej dYh $
B (59)batch 批量 4R-Y9:^t
B (60)batch costing 分批成本计算 e
W&;r&26
B (61)beta factor B(市场)风险因素 [eI{vH{
B (62)bill 账单 e,/b&j*4th
B (63)bill of exchange 汇票 fMRBGcg7Dc
B (64)bill of landing 提单 co<-gy/mCR
B (65)bill of materials 用料预计单 qCg`"/0
B (66)bill payable 应付票据 1ipfv-hb6
B (67)bill receivable 应收票据 %(h-cuhq
B (68)bin card 存货记录卡 i_?";5B"
B (69)bonus 红利 ;pu68N(B
B (70)book-keeping 薄记 MJS4^*B\1
B (71)Boston classification 波士顿分类 We3Z#}X
B (72)breakeven chart 保本图 JFe %W?}.D
B (73)breakeven point 保本点 T-x1jC!B'
B (74)breaking-down time 复位时间 =pQA!u]QE
B (75)budget 预算 !$r4 lu
B (76)budget center 预算中心 M^I*;{w6i
B (77)budget cost allowance 预算成本折让 c RBdIDIc
B (78)budget manual 预算手册 7:x%^J+
B (79)budget period 预算期间 .R
ocENO0
B (80)budgetary control 预算控制
S\2QZ[u
B (81)budgeted capacity 预算生产能力 L|4kv
B (82)burden 制造费用 =)}m4,LA
B (83)business center 经营中心 -:IG{3fnu
B (84)business entity 营业个体 dj,7lJy
B (85)business unit 经营单位 e R"XXF0u
B (86)buy-out management 管理性购买产权 4/;
X-
B (87)by-product 副产品 0MDdcjqw
C (88)called-up share capital 催缴股本 @cNBY7=
C (89)capacity 生产能力 ~_v?M%5i
C (90)capacity ratios 生产能力比率 WJvD,VMz
C (91)capital 资本 ro{
q':Z3
C (92)capital assets pricing model 资本资产计价模式 Erz{{kf]1V
C (93)capital commitment 承诺资本 iR
j/Tm*T'
C (94)capital employed 已运用的资本 ~7aBli=
C (95)capital expenditure 资本支出 Ek\fx*Lz
C (96)capital expenditure authorization 资本支出核准 Z}_{@|
C (97)capital expenditure control 资本支出控制
hM
C (98)capital expenditure proposal 资本支出申请 yyZ}qnbx]
C (99)capital funding planning 资本基金筹集计划 No8 ~~
C (100)capital gain 资本收益 QA
_SS'*
C (101)capital investment appraisal 资本投资评估 u=B_c A}:
C (102)capital maintenance 资本保全 G!},jO*"
C (103)capital resource planning 资本资源计划 O
H~X~n-Z
C (104)capital surplus 资本盈余 (3z: ;
C (105)capital turnover 资本周转率 @@$=MSN
C (106)card 记录卡 MK"PCE5^i6
C (107)cash 现金 gbNPD*7g9
C (108)cash account 现金账户 bZ c&uq_
C (109)cash book 现金账薄 c`~aiC`l
C (110)cash cow 金牛产品
R~u0!
C (111)cash flow 现金流量 "5Oi[w&F5
C (112)cash discounted 现金贴现 !Irmc*;QE
C (113)cash flow budget 现金流量预算 oL0Q%_9hW
C (114)cash flow statement 现金流量表 v w$VRPW
C (115)cash ledger 现金分类账 ZM"J5}h
C (116)cash limit 现金限额 yP2[!vYw
C (117)CCA 现时成本会计 Rfh#JO@%[
C (118)center 中心 ]Cy1yAv={
C (119)changeover time 变更时间 \F=w~
$)
C (120)chartered entity 特许经济个体 pQr `$:ga
C (121)cheque 支票 rQT@:$)
C (122)cheque register 支票登记薄 /C"dwh"``
C (123)coin analysis 零钱分类 cQEK>aAd
C (124)classification 分类 ~?&;nTwHe
C (125)clock card 工时卡 b}'XDw
C (126)code 代码 ^yDCX
C (127)commitment accounting 承诺确认会计 dA-ik
C (128)common cost 共同成本 Omo1
p(y
C (129)company limited by guarantee 有限担保责任公司 =mV1jGqX