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1、(1) ABC作业基础成本计算(2)absorbed overhead已吸收制造费用(3)absorption costing吸收成本计算(4)account帐户,报表(5)accounting postulate会计假设(6)accounting series release会计公告文件(7) accounting valuation会计计价(8)account sale承销清单(9)accountability concept经营责任概念(10) accountancy会计职业(11)accountant会计师(12)accounting会计(13)agency cost代理成本(14)a
2、ccounting bases会计基础(15)accounting manual会计手册(16)Accounting period会计期间(17)Accounting policies会计方针(18)Accounting rate of return会计报酬率(19)Accounting reference date会计参照日(20)accounting reference period会计参照期间(21)Accrual concept应计概念(22)Accrual expenses应计费用(23)Acid test ration速动比率(酸性测试比率)(24)Acquisition购置(25
3、)Acquisition accounting收购会计(26)Activity based accounting作业基础成本计算(27)Adjusting events调整事项(28)Administrative expenses行政管理费(29)Advice note发货通知(30)Amortization摊销(31)Analytical review分析性检查(32)Annual equivalent cost年度等量成本法(33)Annual report and accounts年度报告和报表(34)Appraisal cost检验成本(35)Appropriation account
4、盈余分配帐户(36)Articles of association公司章程细则(37)Assets资产(38)Assets cover资产保障(39)Asset value per share每股资产价值(40)Associated company联营公司(41)Attainable standard可达标准(42)Attributable profit可归属利润(43)Audit审计(44)Audit report审计报告(45)Auditing standards审计准则(46)Authorized share capital额定股本(47)Available hours可用小时(48)A
5、voidable costs可避免成本(49)Back-to-back loan易币贷款(50)Back flush accounting倒退成本计算(51)Bad debts坏帐(52)Bad debts ratio坏帐比率(53)bank charges银行手续费(54)Bank overdraft银行透支(55)Bank reconciliation银行存款调节表(56)Bank statement银行对帐单(57)Bankruptcy破产(58)Basis of apportionment分摊基础(59)Batch批量(60)Batch costing分批成本计算(61)Beta fa
6、ctor(市场)风险因素(62)Bill帐单(63)Bill of exchange汇票(64)Bill of landing提单(65)Bill of materials用料预计单(66)Bill payable应付票据(67)Bill receivable应收票据(68)Bin card存货记录卡(69)Bonus红利(70)book-keeping薄记(71)Boston classification波士顿分类(72)Breakeven chart保本图(73)Breakeven point保本点(74)breaking-down time复位时间(75)Budget预算(76)Budg
7、et center预算中心(77)Budget cost allowance预算成本折让(78)Budget manual预算手册(79)Budget period预算期间(80)Budgetary control预算控制(81)Budgeted capacity预算生产能力(82)Burden制造费用(83)Business center经营中心(84)Business entity营业个体(85)Business unit经营单位(86)Buy-out management管理性购买产权(87)By-product副产品(88)called-up share capital催缴股本(89)
8、Capacity生产能力(90)Capacity ratios生产能力比率(91)Capital资本(92)Capital assets pricing model资本资产计价模式(93)Capital commitment承偌资本(94)Capital employed已运用的资本(95)Capital expenditure资本支出(96)Capital expenditure authorization资本支出核准(97)Capital expenditure control资本支出控制(98)Capital expenditure proposal资本支出申请(99)Capital f
9、unding planning资本基金筹集计划(100)capital gain资本收益(101)capital investment appraisal资本投资评估(102)capital maintenance资本保全(103)capital resource planning资本资源计划(104)capital surplus资本盈余(105)capital turnover资本周转率(106)card记录卡(107)cash现金(108)cash account现金帐户(109)cash book现金帐薄(110)cash cow金牛产品(111)cash flow现金流量(112)c
10、ash discounted现金贴现(113)cash flow budget现金流量预算(114)cash flow statement现金流量表(115)cash ledger现金分类帐(116)cash limit现金限额(117)CCA现时成本会计(118)center中心(119)changeover time变更时间(120)chartered entity特许经济个体(121)cherub支票(122)cherub register支票登记薄(123)coin analysis零钱分类(124)classification分类(125)clock card工时卡(126)code
11、代码(127)commitment accounting承偌确认会计(128)common cost共同成本(129)company limited by guarantee有限担保责任公司(130)company limited shares股份有限公司(131)competitive position竞争能力状况(132)concept概念(133)conglomerate跨行业企业(134)consistency concept一致性概念(135)consolidated accounts合并报表(136)consolidation accounting合并会计(137)consorti
12、um财团(138)contingency plan应急计划(139)contingent liabilities或有负债(140)continuous operation连续生产(141)contra抵消(142)contract cost合同成本(143)contract costing合同成本计算(144)contribution贡献毛益(145)contribution venture贡献中心(146)contribution chart贡献图(147)contribution per unit of limiting factor ration单位限定因素的贡献毛益比率(148)con
13、tribution to sales ration贡献毛益对销售比率(149)control控制(150)control account控制帐户(151)control limits控制限度(152)controllability concept可控制概念(153)controllable cost可控制成本(154)conversion cost加工成本(155)convertible loan stock可转换为股票的贷款(156)corporate appraisal公司评估(157)corporate planning公司计划(158)corporate social reportin
14、g公司社会报告(159)corporation股份公司(160)cost成本(161)cost account成本帐户(162)cost accounting成本会计(163)cost accounting manual成本手册(164)cost accounts calendar成本报表的日历时间(165)cost adjustment成本调整(166)cost allocation成本分配(167)cost apportionment成本分摊(168)cost attribution成本归属(169)cost audit成本审计(170)cost behaviour成本性态(171)cos
15、t benefit analysis成本效益分析(172)cost center成本中心(173)cost driver成本动因(174)cost of capital资本成本(175)cost of conformance相符成本(176)cost of goods sold销货成本(177)cost of non-conformance非相符成本(178)cost of sales销售成本(179)cost reduction成本降低(180)cost structure成本结构(181)cost unit成本单位(182)cost-volume-profit analysis(CVP)本量利分析(183)costing成本计算(184)CPP现时购买力会计(185)credit note贷项通知(186)credit report信贷报告书(187)creditor债权人(188)creditor days ratio应付
