【正文】 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會計(jì)假設(shè)A(6)accounting series release會計(jì)公告文件A(7)accounting valuation會計(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(yù)(10)accountancy會計(jì)職業(yè)A(11)accountant會計(jì)師A(12)accounting會計(jì)A(13)agency cost代理成本A(14)accounting bases會計(jì)基礎(chǔ)A(15)accounting manual會計(jì)手冊A(16)accounting period會計(jì)期間A(17)accounting policies會計(jì)方針A(18)accounting rate of return會計(jì)報(bào)酬率A(19)accounting reference date會計(jì)參照日A(20)accounting reference period會計(jì)參照期間A(21)accrual concept應(yīng)計(jì)概念A(yù)(22)accrual expenses應(yīng)計(jì)費(fèi)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(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(chǔ)(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 factorB(市場)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)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競爭能力狀況C(132)concept概念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C(155)convertible loan stock可轉(zhuǎn)換為股票的貸款C(156)corporate appraisal公司評估C(157)corporate planning公司計(jì)劃C