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A

account 賬戶,報(bào)表

accounting postulate 會(huì)計(jì)假設(shè)

accounting valuation 會(huì)計(jì)計(jì)價(jià)

accountability concept 經(jīng)營責(zé)任概念

accountancy 會(huì)計(jì)職業(yè)

accountant 會(huì)計(jì)師

agency cost 代理成本

accounting bases 會(huì)計(jì)基礎(chǔ)

accounting manual 會(huì)計(jì)手冊

accounting period 會(huì)計(jì)期間

accounting policies 會(huì)計(jì)方針

accounting rate of return 會(huì)計(jì)報(bào)酬率

accounting reference date 會(huì)計(jì)參照日

accounting reference period 會(huì)計(jì)參照期間

accrual expenses 應(yīng)計(jì)費(fèi)用

acquisition 收購

acquisition accounting 收購會(huì)計(jì)

adjusting events 調(diào)整事項(xiàng)

administrative expenses 行政管理費(fèi)

amortization 攤銷

analytical review 分析性復(fù)核

annual equivalent cost 年度等量成本法

annual report and accounts 年度報(bào)告和報(bào)表

appraisal cost 檢驗(yàn)成本

appropriation account 盈余分配賬戶

assets 資產(chǎn)

assets cover 資產(chǎn)擔(dān)保

asset value per share 每股資產(chǎn)價(jià)值

associated company 聯(lián)營公司

attainable standard 可達(dá)標(biāo)準(zhǔn)

attributable profit 可歸屬利潤

audit 審計(jì)

audit report 審計(jì)報(bào)告

auditing standards 審計(jì)準(zhǔn)則

authorized share capital 額定股本

avoidable costs 可避免成本

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B

back-to-back loan 易幣貸款

backflush accounting 倒退成本計(jì)算

bad debts 壞帳

bad debts ratio 壞帳比率

bank charges 銀行手續(xù)費(fèi)

bank overdraft 銀行透支

bank reconciliation 銀行存款調(diào)節(jié)表

bank statement 銀行對賬單

bankruptcy 破產(chǎn)

basis of apportionment 分?jǐn)偦A(chǔ)

batch 批量

batch costing 分批成本計(jì)算

beta factor β?市場風(fēng)險(xiǎn)因素β

bill 賬單

bill of exchange 匯票

bill of lading 提單

bill of materials 用料預(yù)計(jì)單

bill payable 應(yīng)付票據(jù)

bill receivable 應(yīng)收票據(jù)

bin card 存貨記錄卡

bonus 紅利

book-keeping 薄記

Boston classification 波士頓分類

breaking-down time 復(fù)位時(shí)間

budget 預(yù)算

budget center 預(yù)算中心

budget cost allowance 預(yù)算成本折讓

budget manual 預(yù)算手冊

budget period 預(yù)算期間

budgetary control 預(yù)算控制

budgeted capacity 預(yù)算生產(chǎn)能力

business entity 營業(yè)個(gè)體

business unit 經(jīng)營單位