A (1)ABC 作业基础成本计算
A (2)absorbed overhead 已吸收制造费用 A (3)absorption costing 吸收成本计算 A (4)account 帐户,报表
A (5)accounting postulate 会计假设
A (6)accounting series release 会计公告文件 A (7)accounting valuation 会计计价 A (8)account sale 承销清单
A (9)accountability concept 经营责任概念 A (10)accountancy 会计职业 A (11)accountant 会计师 A (12)accounting 会计 A (13)agency cost 代理成本 A (14)accounting bases 会计基础 A (15)accounting manual 会计手册 A (16)accounting period 会计期间 A (17)accounting policies 会计方针 A (18)accounting rate of return 会计报酬率 A (19)accounting reference date 会计参照日 A (20)accounting reference period 会计参照期间 A (21)accrual concept 应计概念 A (22)accrual expenses 应计费用
A (23)acid test ration 速动比率(酸性测试比率) A (24)acquisition 购置
A (25)acquisition accounting 收购会计
A (26)activity based accounting 作业基础成本计算 A (27)adjusting events 调整事项
A (28)administrative expenses 行政管理费 A (29)advice note 发货通知 A (30)amortization 摊销
A (31)analytical review 分析性检查
A (32)annual equivalent cost 年度等量成本法 A (33)annual report and accounts 年度报告和报表 A (34)appraisal cost 检验成本
A (35)appropriation account 盈余分配帐户 A (36)articles of association 公司章程细则 A (37)assets 资产
A (38)assets cover 资产保障
A (39)asset value per share 每股资产价值 A (40)associated company 联营公司 A (41)attainable standard 可达标准 A (42)attributable profit 可归属利润 A (43)audit 审计
A (44)audit report 审计报告
A (45)auditing standards 审计准则 A (46)authorized share capital 额定股本 A (47)available hours 可用小时 A (48)avoidable costs 可避免成本 B (49)back-to-back loan 易币贷款 B (50)backflush accounting 倒退成本计算 B (51)bad debts 坏帐
B (52)bad debts ratio 坏帐比率 B (53)bank charges 银行手续费 B (54)bank overdraft 银行透支
B (55)bank reconciliation 银行存款调节表 B (56)bank statement 银行对帐单 B (57)bankruptcy 破产
B (58)basis of apportionment 分摊基础 B (59)batch 批量
B (60)batch costing 分批成本计算 B (61)beta factor B(市场)风险因素 B (62)bill 帐单
B (63)bill of exchange 汇票 B (64)bill of landing 提单 B (65)bill of materials 用料预计单 B (66)bill payable 应付票据
B (67)bill receivable 应收票据 B (68)bin card 存货记录卡 B (69)bonus 红利 B (70)book-keeping 薄记
B (71)Boston classification 波士顿分类 B (72)breakeven chart 保本图 B (73)breakeven point 保本点 B (74)breaking-down time 复位时间 B (75)budget 预算
B (76)budget center 预算中心
B (77)budget cost allowance 预算成本折让 B (78)budget manual 预算手册 B (79)budget period 预算期间 B (80)budgetary control 预算控制 B (81)budgeted capacity 预算生产能力 B (82)burden 制造费用 B (83)business center 经营中心 B (84)business entity 营业个体 B (85)business unit 经营单位
B (86)buy-out management 管理性购买产权 B (87)by-product 副产品
C (88)called-up share capital 催缴股本
C (89)capacity 生产能力
C (90)capacity ratios 生产能力比率 C (91)capital 资本
C (92)capital assets pricing model 资本资产计价模式 C (93)capital commitment 承偌资本 C (94)capital employed 已运用的资本 C (95)capital expenditure 资本支出
C (96)capital expenditure authorization 资本支出核准 C (97)capital expenditure control 资本支出控制 C (98)capital expenditure proposal 资本支出申请 C (99)capital funding planning 资本基金筹集计划 C (100)capital gain 资本收益
C (101)capital investment appraisal 资本投资评估 C (102)capital maintenance 资本保全
C (103)capital resource planning 资本资源计划 C (104)capital surplus 资本盈余 C (105)capital turnover 资本周转率 C (106)card 记录卡 C (107)cash 现金
C (108)cash account 现金帐户 C (109)cash book 现金帐薄 C (110)cash cow 金牛产品
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