【正文】 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(57)bankruptcy破產(chǎn)B(58)basis of apportionment分?jǐn)偦A(chǔ)B(59)batch批量B(60)batch costing分批成本計算B(61)beta factorB(市場)風(fēng)險因素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(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)計價模式C(93)capital mitment承偌資本C(94)capital employed已運用的資本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)時成本會計C(118)center中心C(119)changeover time變更時間C(120)chartered entity特許經(jīng)濟個體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工時卡C(126)code代碼C(127)mitment accounting承偌確認會計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合并報表C(136)consolidation accounting合并會計C(137)consortium財團C(138)contingency plan應(yīng)急計劃C(139)contingent liabilities或有負債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合同成本計算C(144)contribution貢獻毛益C(145)contribution ventre貢獻中心C(146)contribution chart貢獻圖C(147)contribution per unit of limiting factor ration單位限定因素的貢獻毛益比率C(148)contribution to sales ration貢獻毛益對銷售比率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公司計劃C