【正文】 企業(yè) () 大量的管理資料下載 A (1)ABC 作業(yè)基礎(chǔ)成本計(jì)算 A (2)absorbed overhead 已吸收制造費(fèi)用 A (3)absorption costing 吸收成本計(jì)算 A (4)account 帳戶 ,報(bào)表 A (5)accounting postulate 會(huì)計(jì)假設(shè) A (6)accounting series release 會(huì)計(jì)公告文件 A (7)accounting valuation 會(huì)計(jì)計(jì)價(jià) A (8)account sale 承銷清單 A (9)accountability concept 經(jīng)營責(zé)任概念 A (10)accountancy 會(huì)計(jì)職業(yè) A (11)accountant 會(huì)計(jì)師 A (12)accounting 會(huì)計(jì) A (13)agency cost 代理成本 A (14)accounting bases 會(huì)計(jì)基礎(chǔ) A (15)accounting manual 會(huì)計(jì)手冊(cè) A (16)accounting period 會(huì)計(jì)期間 A (17)accounting policies 會(huì)計(jì)方針 A (18)accounting rate of return 會(huì)計(jì)報(bào)酬率 A (19)accounting reference date 會(huì)計(jì)參照日 A (20)accounting reference period 會(huì)計(jì)參照期間 A (21)accrual concept 應(yīng)計(jì)概念 A (22)accrual expenses 應(yīng)計(jì)費(fèi)用 企業(yè) () 大量的管理資料下載 A (23)acid test ration 速動(dòng)比率 (酸性測(cè)試比率 ) A (24)acquisition 購置 A (25)acquisition accounting 收購會(huì)計(jì) A (26)activity based accounting 作業(yè)基礎(chǔ)成本計(jì)算 A (27)adjusting events 調(diào)整事項(xiàng) A (28)administrative expenses 行政管理費(fèi) A (29)advice note 發(fā)貨 通知 A (30)amortization 攤銷 A (31)analytical review 分析性檢查 A (32)annual equivalent cost 年度等量成本法 A (33)annual report and accounts 年度報(bào)告和報(bào)表 A (34)appraisal cost 檢驗(yàn)成本 A (35)appropriation account 盈余分配帳戶 A (36)articles of association 公司章程細(xì)則 A (37)assets 資產(chǎn) A (38)assets cover 資產(chǎn)保障 A (39)asset value per share 每股資產(chǎn)價(jià)值 A (40)associated pany 聯(lián)營公司 A (41)attainable standard 可達(dá)標(biāo)準(zhǔn) A (42)attributable profit 可歸屬利潤 A (43)audit 審計(jì) A (44)audit report 審計(jì)報(bào)告 企業(yè) () 大量的管理資料下載 A (45)auditing standards 審計(jì)準(zhǔn)則 A (46)authorized share capital 額定股本 A (47)available hours 可用小時(shí) A (48)avoidable costs 可避免成本 B (49)backtoback loan 易幣貸款 B (50)backflush accounting 倒退成本計(jì)算 B (51)bad debts 壞帳 B (52)bad debts ratio 壞帳比率 B (53)bank charges 銀行手續(xù)費(fèi) B (54)bank overdraft 銀行透支 B (55)bank reconciliation 銀行存款調(diào)節(jié)表 B (56)bank statement 銀行對(duì)帳單 B (57)bankruptcy 破產(chǎn) B (58)basis of apportionment 分?jǐn)偦A(chǔ) B (59)batch 批量 B (60)batch costing 分批成本計(jì)算 B (61)beta factor B(市場(chǎng) )風(fēng)險(xiǎn)因素 B (62)bill 帳單 B (63)bill of exchange 匯票 B (64)bill of landing 提單 B (65)bill of materials 用料預(yù)計(jì)單 B (66)bill payable 應(yīng)付票據(jù) 企業(yè) () 大量的管理資料下載 B (67)bill receivable 應(yīng)收票據(jù) B (68)bin card 存貨記錄卡 B (69)bonus 紅利 B (70)bookkeeping 薄記 B (71)Boston classification 波士頓分類 B (72)breakeven chart 保本圖 B (73)breakeven point 保本點(diǎn) B (74)breakingdown time 復(fù)位時(shí)間 B (75)budget 預(yù)算 B (76)budget center 預(yù)算中心 B (77)budget cost allowance 預(yù)算成本折讓 B (78)budget manual 預(yù)算手冊(cè) B (79)budget period 預(yù)算期間 B (80)budgetary control 預(yù)算控制 B (81)budgeted capacity 預(yù)算生產(chǎn)能力 B (82)burden 制造費(fèi)用 B (83)business center 經(jīng)營中心 B (84)business entity 營業(yè)個(gè)體 B (85)business unit 經(jīng)營單位 B (86)buyout management 管理性購買產(chǎn)權(quán) B (87)byproduct 副產(chǎn)品 C (88)calledup share capital 催繳股本 企業(yè) () 大量的管理資料下載 C (89)capacity 生產(chǎn)能力 C (90)capacity ratios 生產(chǎn)能力比率 C (91)capital 資本 C (92)capital assets pricing model 資本資產(chǎn)計(jì)價(jià)模式 C (93)capital mitment 承偌資本 C (94)capital employed 已運(yùn)用的資本 C (95)capital expenditure 資本支出 C (96)capital expenditure authorization 資本支出核準(zhǔn) C (97)capital expenditure control 資本支出控制 C (98)capital expenditure proposal 資本支出申請(qǐng) C (99)capital funding planning 資本基金籌集計(jì)劃 C (100)capital gain 資本收益 C (101)capital investment appraisal 資本投資評(píng)估 C (102)capital maintenance 資本保全 C (103)capital resource planning 資本資源計(jì)劃 C (104)capital surplus 資本盈余 C (105)capital turnover 資本周轉(zhuǎn)率 C (106)card 記錄卡 C (107)cash 現(xiàn)金 C (108)cash account 現(xiàn)金帳戶 C (109)cash book 現(xiàn)金帳薄 C (110)cash cow 金牛產(chǎn)品 企業(yè) () 大量的管理資料下載 C (111)cash flow 現(xiàn)金流量 C (112)cash discounted 現(xiàn)金貼現(xiàn) C (113)cash flow budget 現(xiàn)金流量預(yù)算 C (114)cash flow statement 現(xiàn)金流量表 C (115)cash ledger 現(xiàn)金分類帳 C (116)cash limit 現(xiàn)金限額 C (117)CCA 現(xiàn)時(shí)成本會(huì)計(jì) C (118)center 中心 C (119)changeover time 變更時(shí)間 C (120)chartered entity 特許經(jīng)濟(jì)個(gè)體 C (121)cheque 支票 C (122)cheque register 支票登記薄 C (123)coin analysis 零錢分類 C (124)classification 分類 C (125)clock card 工時(shí)卡 C (126)code 代碼 C (127)mitment accounting 承偌確認(rèn)會(huì)計(jì) C (128)mon cost 共同成本 C (129)pany limited by guarantee 有限擔(dān)保責(zé)任公司 C (130)pany limited shares 股份有限公司 C (131)petitive position 競(jìng)爭(zhēng)能力狀況 C (132)concept 概念 企業(yè) () 大量的管理資料下載 C (133)conglomerate 跨行業(yè)企業(yè) C (134)consistency concept 一致性概念 C (135)consolidated accounts 合并報(bào)表 C (136)consolidation accounting 合并會(huì)計(jì) C (137)consortium 財(cái)團(tuán) C (138)contingency plan 應(yīng)急計(jì)劃 C (139)contingent liabilities 或有負(fù)債 C (140)continuous operation 連續(xù)生產(chǎn) C (141)contra 抵消 C (142)contract cost 合同成本 C (143)contract costing 合同成本計(jì)算 C (144)contribution 貢獻(xiàn)毛益 C (145)contribution ventre 貢獻(xiàn)中心 C (146)contribution chart 貢獻(xiàn)圖 C (147)contribution per unit of limiting factor ration 單位限定因素的貢獻(xiàn)毛益比率 C (148)contribution to sales ration 貢獻(xiàn)毛益對(duì)銷售比率 C (149)control 控制 C (150)control account 控制帳戶 C (151)control limits 控制限度 C (152)controllability concept 可控制概念 C (153)controllable cost 可控制成本 C (154)conversion cost 加工成本 企業(yè) ()