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1、企业管理资源网() 大量的管理资料下载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)accounti
2、ng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
3、 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
4、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
5、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(5
6、8)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 factorB(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(7
7、2)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(
8、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 expendi
9、ture 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)cap
10、ital 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C(111)cash flow现金流量C(112)cash discounted现金贴现C(113)cash flow budget现金流量预算C(114)cash flow statement现金流量表C(115)cash ledger现金分类帐C(116)cash limit现金限额C(117)CCA现时成本会计C(118)center中心C(119)changeover time变更时间
11、C(120)chartered entity特许经济个体C(121)cheque支票C(122)cheque register支票登记薄C(123)coin analysis零钱分类C(124)classification分类C(125)clock card工时卡C(126)code代码C(127)commitment accounting承偌确认会计C(128)common cost共同成本C(129)company limited by guarantee有限担保责任公司C(130)company limited shares股份有限公司C(131)competitive position竞争能力状况C(132)concept概念C(133)conglomerate跨行业企业C(134)consistency concept一致性概念C(135)consolidated accounts合并报表C(136)consolidation accounting合并会计C(137)consortium财团C(138)contingency plan应急计划C(139)contingent liabilities或有负债C(140)continuous operation连续生产C(141)contra抵消C(142)c
