【文章內(nèi)容簡介】 erformance evaluation預(yù)算業(yè)績評價Budgetary slack預(yù)算松弛Budgeted balances sheet預(yù)計資產(chǎn)負債表Budgeted ine statement預(yù)計損益表Budgeting 預(yù)算編制 capital 資本支出預(yù)算編制 continuous 連續(xù)預(yù)算編制 human behavior and 人類行為與預(yù)算編制 nature and objectives of 預(yù)算編制的性質(zhì)與目標(biāo) objectives of 預(yù)算編制的目標(biāo) zerobased 零基預(yù)算Budgeting systems預(yù)算系統(tǒng) puterized 計算機預(yù)算系統(tǒng)Building房屋；建筑物Business(es)商業(yè)；企業(yè)；經(jīng)營；業(yè)務(wù) accept at a special price 接受特定售價的訂貨accounting information and the stakeholders of 會計信息與企業(yè)利益相關(guān)者 financial history of 企業(yè)財務(wù)歷史記錄 flow of costs through a service 服務(wù)企業(yè)成本流轉(zhuǎn) job order cost systems for professional service 專業(yè)服務(wù)企業(yè)分批成本計算 life cycle of 企業(yè)生命周期 manufacturing 制造企業(yè) merchandising 商業(yè)企業(yè) nature of merchandising 商業(yè)企業(yè)的性質(zhì) nature of 企業(yè)的性質(zhì) periodic inventory systems for merchandising 商業(yè)企業(yè)的定期盤存制 role of accounting in 會計在經(jīng)營中的角色 service 服務(wù)企業(yè) types of 業(yè)務(wù)類型Business bank accounts企業(yè)銀行往來賬戶Business binations企業(yè)合并Business entities, alternate forms of 企業(yè)主體；企業(yè)主體的不同形式Business entity concept企業(yè)主體概念Business ethics商業(yè)道德Business life cycle企業(yè)生命周期Business organizations, types of 企業(yè)組織，企業(yè)組織類型Business segment業(yè)務(wù)部門Business stakeholder企業(yè)利益相關(guān)者Business strategy企業(yè)戰(zhàn)略Business transactions 經(jīng)濟業(yè)務(wù)accounting equation and 會計恒等式與經(jīng)濟業(yè)務(wù)flow of 經(jīng)濟業(yè)務(wù)流程Business Week《商業(yè)周刊》Buy 購買 differential analysis reportmake or 制造或購買分析報告 make or 制造或購買Bylaws 公司內(nèi)部規(guī)程CCalendar year日歷年度Calendaryear basis日歷年度基礎(chǔ)Callable bonds可贖回債券Capital資本and revenue expenditures 資本性和收益性支出legal 法定資本paidin or contributed 實繳或?qū)嵤召Y本sources of paidin 實繳資本的來源working 營運資本Capital budgeting資本支出預(yù)算編制Capital deficiency資本虧損Capital expenditures資本性支出Capital expenditures budget資本性支出預(yù)算Capital investment, lease versus資本投資，租賃與資本投資Capital investment analysis資本投資分析factors that plicate 使資本投資復(fù)雜化的因素nature of資本投資分析的性質(zhì)Capital investment proposal,methods of evaluating資本投資方案，評價資本投資方案的方法Capital lease融資租賃；資本性租賃Capital rationing資本分配Capital rationing decision process資本分配決策過程Capitalist, venture (VC)資本家，風(fēng)險投資家Career paths of corporate executives公司執(zhí)行官的職業(yè)生涯Carrying amount賬面金額Cash現(xiàn)金bank accounts as a control over 銀行往來賬戶作為現(xiàn)金控制nature of and the importance of controls over 現(xiàn)金控制的性質(zhì)和重要性retailers39。 sources of零售商的現(xiàn)金來源Cash basis現(xiàn)金制；收付實現(xiàn)制Cash budget現(xiàn)金預(yù)算pleting 完全現(xiàn)金預(yù)算Cash dividend現(xiàn)金股利Cash equivalents現(xiàn)金等價物Cash flow from operations,direct and indirect method,經(jīng)營活動現(xiàn)金流量，直接法和間接法Cash flow management, corporate lifecycle stages and現(xiàn)金流量管理，公司生命周期階段與現(xiàn)金流量管理Cash flow per share, no每股現(xiàn)金流量，無每股現(xiàn)金流量Cash flows現(xiàn)金流量direct method, statement of 直接法，現(xiàn)金流量表的直接法direct method, statement of 直接法，現(xiàn)金流量表的直接法direct method, work sheet for statement of 直接法，現(xiàn)金流量表直接法工作底稿indirect method, statement of間接法，現(xiàn)金流量表的間接法indirect method, statement of 間接法，現(xiàn)金流量表的間接法indirect method, work sheet for statement of 間接法，現(xiàn)金流量表間接法工作底稿preparing the statement of 現(xiàn)金流量表編制準(zhǔn)備reporting 現(xiàn)金流量報告statement of 現(xiàn)金流量表used for payment of dividends 支付股利的現(xiàn)金流量work sheet for statement of 現(xiàn)金流量表工作底稿Cash flows from financing activities籌資活動現(xiàn)金流量Cash flows from investing activities投資活動現(xiàn)金流量Cash flows from operating activities經(jīng)營活動現(xiàn)金流量direct method 經(jīng)營活動現(xiàn)金流量的直接法indirect method 經(jīng)營活動現(xiàn)金流量的間接法reporting 經(jīng)營活動現(xiàn)金流量報告Cash management, seasonal現(xiàn)金管理，季節(jié)性現(xiàn)金管理Cash on the balance sheet, presentation of資產(chǎn)負債表中的現(xiàn)金，資產(chǎn)負債表中現(xiàn)金的列示Cash payback period現(xiàn)金回收期Cash payments現(xiàn)金付款estimated 估計現(xiàn)金付款internal control of 現(xiàn)金付款的內(nèi)部控制Cash payments for為……支付現(xiàn)金ine taxes 為所得稅支付現(xiàn)金merchandise 為商品支付現(xiàn)金operating expenses 為經(jīng)營費用支付現(xiàn)金Cash payments journal現(xiàn)金付款日記賬and postings 現(xiàn)金付款日記賬和過賬for merchandising business 商品交易的現(xiàn)金付款日記賬Cash receipts現(xiàn)金收款control of 現(xiàn)金收款控制estimated 估計現(xiàn)金收款Cash receipts journal現(xiàn)金收款日記賬for merchandising business 商品交易的現(xiàn)金收款日記賬Cash received收到現(xiàn)金from cash sales 從現(xiàn)金銷售中收到現(xiàn)金from customers 從顧客處收到現(xiàn)金in the mail 通過郵件收到現(xiàn)金Cash sales現(xiàn)金銷售Cash short and over account現(xiàn)金余缺賬戶Cells, manufacturing單元，制造單元Center(s)中心cost 成本中心investment 投資中心profit 利潤中心responsibility 責(zé)任中心responsibility accounting for cost 成本中心責(zé)任會計responsibility accounting for profit 利潤中心責(zé)任會計responsibility accounting reports for cost 成本中心責(zé)任會計報告Centralized and decentralized operations集權(quán)和分權(quán)經(jīng)營Certificates, stock證明；持股證書Certified Internal Auditor(CIA)注冊內(nèi)部審計師Certified Management Accountant(CMA)注冊管理會計師Certified Public Accountant(CPAs)注冊會計師Change fund找換金Charges費用payroll accounting department 工資會計部門費用service department 服務(wù)部門費用Chart圖；表costvolumeprofit or breakeven 本－量－利或盈虧臨界圖costvolumeprofit 本－量－利圖original and revised profitvolume 原始的和修正的利潤－產(chǎn)量圖profitvolume 利潤－產(chǎn)量圖revised costvolumeprofit 修正的本－量－利圖Chart of accounts會計科目表expanded 擴充的會計科目表for a merchandising business 商業(yè)企業(yè)會計科目表for a periodic inventory system 定期盤存制下的會計科目表periodic inventory system 定期盤存制會計科目表Charter營業(yè)執(zhí)照Check檢查；核對；支票Check and remittance advice支票和匯款通知單Classifying costs分類成本Clearing account清理賬戶Clock cards記時卡Closing entries結(jié)賬分錄adjusting and 調(diào)整分錄和結(jié)賬分錄flow chart of 結(jié)賬分錄流程圖journalizing and posting, 日記賬和過賬、結(jié)賬分錄Closing process結(jié)賬程序Combination strategy混合戰(zhàn)略Commercial Law League of America美國商法聯(lián)盟Common stock普通股dividends and earnings per share of 普通股股利和普通股每股收益Common stockholders39。 equity, rate earned on普通股股東權(quán)益，普通股股東權(quán)益收益率Commonsize ine statement通用損益表Commonsize statement通用報表Communication通訊Comparative balance sheet比較資產(chǎn)負債表horizontal analysi