【正文】 會計專業(yè)術(shù)語中英文對照A(1)ABC 作業(yè)基礎(chǔ)成本計算A(2)absorbed overhead 已吸收制造費用A(3)absorption costing 吸收成本計算A(4)account 帳戶,報表A(5)accounting postulate 會計假設(shè)A(6)accounting series release 會計公告文件A(7)accounting valuation 會計計價A(8)account sale 承銷清單A(9)accountability concept 經(jīng)營責(zé)任概念A(yù)(10)accountancy 會計職業(yè)A(11)accountant 會計師A(12)accounting 會計A(13)agency cost 代理成本A(14)accounting bases 會計基礎(chǔ)A(15)accounting manual 會計手冊A(16)accounting period 會計期間A(17)accounting policies 會計方針A(18)accounting rate of return 會計報酬率A(19)accounting reference date 會計參照日A(20)accounting reference period 會計參照期間A(21)accrual concept 應(yīng)計概念A(yù)(22)accrual expenses 應(yīng)計費用A(23)acid test ration 速動比率(酸性測試比率)A(24)acquisition 購置A(25)acquisition accounting 收購會計A(26)activity based accounting 作業(yè)基礎(chǔ)成本計算A(27)adjusting events 調(diào)整事項A(28)administrative expenses 行政管理費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 年度報告和報表A(34)appraisal cost 檢驗成本A(35)appropriation account 盈余分配帳戶A(36)articles of association 公司章程細則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)價值A(chǔ)(40)associated pany 聯(lián)營公司A(41)attainable standard 可達標(biāo)準(zhǔn)A(42)attributable profit 可歸屬利潤A(43)audit 審計A(44)audit report 審計報告A(45)auditing standards 審計準(zhǔn)則A(46)authorized share capital 額定股本A(47)available hours 可用小時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 銀行對帳單B(58)basis of apportionment 分攤基礎(chǔ)B(59)batch 批量B(60)batch costing 分批成本計算B(61)beta factor (市場)風(fēng)險因素B(63)bill of exchange 匯票B(64)bill of landing 提單B(65)bill of materials 用料預(yù)計單B(66)bill payable 應(yīng)付票據(jù)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B(74)breakingdown time 復(fù)位時間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B(79)budget period 預(yù)算期間B(80)budgetary