A????(1)ABC????作業(yè)基礎(chǔ)成本計(jì)算 A????(2)absorbed overhead????已吸收制造費(fèi)用 A????(3)absorption costing????吸收成本計(jì)算 A????(4)account????帳戶,報(bào)表 A????(5)accounting postulate????會(huì)計(jì)假設(shè) A????(6)accounting series release????會(huì)計(jì)公告文件 A????(7)accounting valuation????會(huì)計(jì)計(jì)價(jià) A????(8)account sale????承銷清單 A????(9)accountability concept????經(jīng)營(yíng)責(zé)任概念 A????(10)accountancy????會(huì)計(jì)職業(yè) A????(11)accountant????會(huì)計(jì)師 A????(12)accounting????會(huì)計(jì) A????(13)agency cost????代理成本 A????(14)accounting bases????會(huì)計(jì)基礎(chǔ) A????(15)accounting manual?????會(huì)計(jì)手冊(cè) A????(16)accounting period????會(huì)計(jì)期間 A????(17)accounting policies????會(huì)計(jì)方針 A????(18)accounting rate of return????會(huì)計(jì)報(bào)酬率 A????(19)accounting reference date????會(huì)計(jì)參照日 A????(20)accounting reference period????會(huì)計(jì)參照期間 A????(21)accrual concept????應(yīng)計(jì)概念 A????(22)accrual expenses????應(yīng)計(jì)費(fèi)用 A????(23)acid test ration????速動(dòng)比率(酸性測(cè)試比率) A????(24)acquisition????購(gòu)置 A????(25)acquisition accounting????收購(gòu)會(huì)計(jì) A????(26)activity based accounting????作業(yè)基礎(chǔ)成本計(jì)算 A????(27)adjusting events????調(diào)整事項(xiàng) A????(28)administrative expenses????行政管理費(fèi) A????(29)advice note????發(fā)貨通知 A????(30)amortization????攤銷 A????(31)analytical review????分析性檢查 A????(32)annual equivalent cost????年度等量成本法 A????(33)annual report and accounts????年度報(bào)告和報(bào)表 A????(34)appraisal cost????檢驗(yàn)成本 A????(35)appropriation account????盈余分配帳戶 A????(36)articles of association????公司章程細(xì)則 A????(37)assets????資產(chǎn) A????(38)assets cover????資產(chǎn)保障 A????(39)asset value per share????每股資產(chǎn)價(jià)值 A????(40)associated company????聯(lián)營(yíng)公司 A????(41)attainable standard????可達(dá)標(biāo)準(zhǔn) A????(42)attributable profit????可歸屬利潤(rùn) A????(43)audit????審計(jì) A????(44)audit report????審計(jì)報(bào)告 A????(45)auditing standards????審計(jì)準(zhǔn)則 A????(46)authorized share capital????額定股本 A????(47)available hours????可用小時(shí) A????(48)avoidable costs????可避免成本 B????(49)back-to-back loan????易幣貸款 B????(50)backflush accounting????倒退成本計(jì)算 B????(51)bad debts????壞帳 B????(52)bad debts ratio????壞帳比率 B????(53)bank charges?????銀行手續(xù)費(fèi) B????(54)bank overdraft????銀行透支 B????(55)bank reconciliation????銀行存款調(diào)節(jié)表 B????(56)bank statement????銀行對(duì)帳單 B????(57)bankruptcy????破產(chǎn) B????(58)basis of apportionment????分?jǐn)偦A(chǔ) B????(59)batch????批量 B????(60)batch costing????分批成本計(jì)算 B????(61)beta factor????B(市場(chǎng))風(fēng)險(xiǎn)因素 B????(62)bill????帳單 B????(63)bill of exchange????匯票 B????(64)bill of landing?????提單 B????(65)bill of materials?????用料預(yù)計(jì)單 B????(66)bill payable????應(yīng)付票據(jù) B????(67)bill receivable????應(yīng)收票據(jù) B????(68)bin card????存貨記錄卡 B????(69)bonus????紅利 B????(70)book-keeping????薄記 B????(71)Boston classification????波士頓分類 B????(72)breakeven chart????保本圖 B????(73)breakeven point????保本點(diǎn) B????(74)breaking-down time????復(fù)位時(shí)間 B????(75)budget????預(yù)算 B????(76)budget center????預(yù)算中心 B????(77)budget cost allowance????預(yù)算成本折讓 B????(78)budget manual????預(yù)算手冊(cè) B????(79)budget period????預(yù)算期間 B????(80)budgetary control????預(yù)算控制 B????(81)budgeted capacity????預(yù)算生產(chǎn)能力 B????(82)burden????制造費(fèi)用 B????(83)business center????經(jīng)營(yíng)中心 B????(84)business entity????營(yíng)業(yè)個(gè)體 B????(85)business unit????經(jīng)營(yíng)單位 B????(86)buy-out management????管理性購(gòu)買產(chǎn)權(quán) B????(87)by-product????副產(chǎn)品 C????(88)called-up share capital????催繳股本 C????(89)capacity????生產(chǎn)能力 C????(90)capacity ratios????生產(chǎn)能力比率 C????(91)capital????資本 C????(92)capital assets pricing model????資本資產(chǎn)計(jì)價(jià)模式 C????(93)capital commitment????承偌資本 C????(94)capital employed????已運(yùn)用的資本 C????(95)capital expenditure????資本支出 C????(96)capital expenditure authorization????資本支出核準(zhǔn) C????(97)capital expenditure control????資本支出控制 C????(98)capital expenditure proposal????資本支出申請(qǐng) C????(99)capital funding planning????資本基金籌集計(jì)劃 C????(100)capital gain????資本收益 C????(101)capital investment appraisal????資本投資評(píng)估 C????(102)capital maintenance????資本保全 C????(103)capital resource planning????資本資源計(jì)劃 C????(104)capital surplus????資本盈余 C????(105)capital turnover????資本周轉(zhuǎn)率 C????(106)card????記錄卡 C????(107)cash????現(xiàn)金 C????(108)cash account????現(xiàn)金帳戶 C????(109)cash book????現(xiàn)金帳薄 C????(110)cash cow????金牛產(chǎn)品 C????(111)cash flow????現(xiàn)金流量 C????(112)cash discounted?????現(xiàn)金貼現(xiàn) C????(113)cash flow budget????現(xiàn)金流量預(yù)算 C????(114)cash flow statement????現(xiàn)金流量表 C????(115)cash ledger????現(xiàn)金分類帳 C????(116)cash limit????現(xiàn)金限額 C????(117)CCA????現(xiàn)時(shí)成本會(huì)計(jì) C????(118)center????中心 C????(119)changeover time????變更時(shí)間 C????(120)chartered entity????特許經(jīng)濟(jì)個(gè)體 C????(121)cheque????支票 C????(122)cheque register????支票登記薄 C????(123)coin analysis????零錢分類 C????(124)classification?????分類 C????(125)clock card????工時(shí)卡 C????(126)code????代碼 C????(127)commitment accounting????承偌確認(rèn)會(huì)計(jì) C????(128)common cost????共同成本 C????(129)company limited by guarantee????有限擔(dān)保責(zé)任公司 C????(130)company limited shares????股份有限公司 C????(131)competitive position????競(jìng)爭(zhēng)能力狀況 C????(132)concept????概念 C????(133)conglomerate????跨行業(yè)企業(yè) C????(134)consistency concept????一致性概念 C????(135)consolidated accounts????合并報(bào)表 C????(136)consolidation accounting????合并會(huì)計(jì) C????(137)consortium????財(cái)團(tuán) C????(138)contingency plan????應(yīng)急計(jì)劃 C????(139)contingent liabilities????或有負(fù)債 C????(140)continuous operation????連續(xù)生產(chǎn) C????(141)contra????抵消 C????(142)contract cost????合同成本 C????(143)contract costing????合同成本計(jì)算 C????(144)contribution????貢獻(xiàn)毛益 C????(145)contribution ventre????貢獻(xiàn)中心 C????(146)contribution chart????貢獻(xiàn)圖 C????(147)contribution per unit of limiting factor ration????單位限定因素的貢獻(xiàn)毛益比率 C????(148)contribution to sales ration????貢獻(xiàn)毛益對(duì)銷售比率 C????(149)control????控制 C????(150)control account????控制帳戶 C????(151)control limits????控制限度 C????(152)controllability concept????可控制概念 C????(153)controllable cost????可控制成本 C????(154)conversion cost????加工成本 C????(155)convertible loan stock????可轉(zhuǎn)換為股票的貸款 C????(156)corporate appraisal????公司評(píng)估 C????(157)corporate planning????公司計(jì)劃 C????(158)corporate social reporting????公司社會(huì)報(bào)告 C????(159)corporation?????股份公司 C????(160)cost????成本 C????(161)cost account????成本帳戶 C????(162)cost accounting????成本會(huì)計(jì) C????(163)cost accounting manual????成本手冊(cè) C????(164)cost accounts calendar????成本報(bào)表的日歷時(shí)間 C????(165)cost adjustment????成本調(diào)整 C????(166)cost allocation????成本分配 C????(167)cost apportionment????成本分?jǐn)? C????(168)cost attribution????成本歸屬 C????(169)cost audit????成本審計(jì) C????(170)cost behaviour????成本性態(tài) C????(171)cost benefit analysis????成本效益分析 C????(172)cost center????成本中心 C????(173)cost driver????成本動(dòng)因 C????(174)cost of capital????資本成本 C????(175)cost of conformance????相符成本 C????(176)cost of goods sold????銷貨成本 C????(177)cost of non-conformance????非相符成本 C????(178)cost of sales????銷售成本 C????(179)cost reduction????成本降低 C????(180)cost structure????成本結(jié)構(gòu) C????(181)cost unit????成本單位 C????(182)cost-volume-profit analysis(CVP)????本量利分析 C????(183)costing????成本計(jì)算 C????(184)CPP????現(xiàn)時(shí)購(gòu)買力會(huì)計(jì) C????(185)credit note????貸項(xiàng)通知 C????(186)credit report????信貸報(bào)告書 C????(187)creditor????債權(quán)人 C????(188)creditor days ratio????應(yīng)付帳款天數(shù)率 C????(189)creditors ledger????應(yīng)付帳款分類帳 C????(190)critical event????關(guān)鍵事項(xiàng) C????(191)critical path????關(guān)鍵路線 C????(192)cumulative preference shares????累積優(yōu)先股 C????(193)current account????往來帳戶 C????(194)current asset????流動(dòng)資產(chǎn) C????(195)current cost accounting????現(xiàn)時(shí)成本會(huì)計(jì) C????(196)current liabilities????流動(dòng)負(fù)債 C????(197)current purchasing power accounting????現(xiàn)時(shí)購(gòu)買力會(huì)計(jì) C????(198)current ration????流動(dòng)比率 C????(199)cut-off????截止 C????(200)CVP????本量利分析 C????(201)cycle time????周轉(zhuǎn)時(shí)間 D????(202)debenture????債券 D????(203)debit note????借項(xiàng)通知 D????(204)debit capacity????舉債能力 D????(205)debt ratio????債務(wù)比率 D????(206)debtor????債務(wù)人 D????(207)debtor days ratio????應(yīng)收帳款天數(shù)率 D????(208)debtors????應(yīng)收款 D????(209)debtors ledger????應(yīng)收帳款分類帳 D????(210)debtor’ age analysis????應(yīng)收帳款帳齡分析 D????(211)decision driven costs????決策連動(dòng)成本 D????(212)decision tree????決策樹 D????(213)defects????次品 D????(214)deferred expenditure????遞延支出 D????(215)deferred shares????遞延股份 D????(216)deferred taxation????遞延稅款 D????(217)delivery note????交貨單 D????(218)departmental accounts????部門報(bào)表 D????(219)departmental budget????部門預(yù)算 D????(220)depreciation????折舊 D????(221)dispatch note????發(fā)運(yùn)單 D????(222)development cost????開發(fā)成本 D????(223)differential cost????差別成本 D????(224)direct hours yield????直接工時(shí)產(chǎn)出率 D????(225)direct labour cost-standard????標(biāo)準(zhǔn)直接人工成本 D????(226)direct labour efficiency-variance????直接人工效率差異 D????(227)direct labour rate—variance????直接人工費(fèi)率差異 D????(228)direct labour total-variance????直接人工總差異 D????(229)direct material mix-variance????直接材料結(jié)構(gòu)差異 D????(230)direct price-variance????直接材料價(jià)格差異 D????(231)direct material total-variance????直接材料總差異 D????(232)direct materials usage-variance????直接材料用量差異 D????(233)direct materials yield-variance????直接材料產(chǎn)出率差異 D????(234)direct cost????直接成本 D????(235)direct debit????直接借項(xiàng) D????(236)direct hours yield????直接小時(shí)產(chǎn)出率 D????(237)direct labour cost percentage rate????直接人工成本百分比 D????(238)direct labour hour rate????直接人工小時(shí)率 D????(239)directs on indirect work????間接工作事項(xiàng)上的工時(shí) D????(240)discount rate????貼現(xiàn)率 D????(241)discounted cash flow????現(xiàn)金流量貼現(xiàn) D????(242)discretionary cost????酌量成本 D????(243)distribution cost????攤銷成本 D????(244)diversions????移用 D????(245)diverted hours????移用小時(shí) D????(246)diverted hours ratio????移用工時(shí)比率 D????(247)dividend????股利 D????(248)dividend cover????股利產(chǎn)出率 D????(249)dividend per share????每股股利 D????(250)dog????疲軟產(chǎn)品 D????(251)double entry accounting????復(fù)式會(huì)計(jì) D????(252)double-entry book-keeping????復(fù)式薄記 D????(253)doubtful debts????可疑債務(wù) D????(254)down time????停工時(shí)間 D????(255)dynamic programming????動(dòng)態(tài)規(guī)劃 E????(256)earning per share????每股盈利 E????(257)earning ratio????市盈率 E????(258)economic order quantity(EOQ)????經(jīng)濟(jì)訂購(gòu)批量 E????(259)efficient market hypothesis????有效市場(chǎng)假設(shè) E????(260)efficiency ration????效率性比率 E????(261)element of cost????成本要素 E????(262)entity????經(jīng)濟(jì)個(gè)體 E????(262)environmental audit????環(huán)境審計(jì) E????(263)environmental impact assessment????環(huán)境影響評(píng)價(jià) E????(264)EOQ????經(jīng)濟(jì)訂購(gòu)批量 E????(265)equity????權(quán)益 E????(266)equity method of accounting????權(quán)益法會(huì)計(jì)計(jì)算 E????(267)equity share capital????權(quán)益股本 E????(268)equivalent units????當(dāng)量 E????(269)event????事項(xiàng) E????(270)exceptional items????例外事項(xiàng) E????(271)expected value????期望值 E????(272)expenditure????支出 E????(273)expenses????費(fèi)用 E????(274)external audit????外部審計(jì) E????(275)external failu