A (1)account 賬戶,報表

A (2)accounting postulate 會計假設

A (3)accounting valuation 會計計價

A (4)accountability concept 經(jīng)營責任概念

A (5)accountancy 會計職業(yè)

A (6)accountant 會計師

A (7)accounting 會計

A (8)agency cost 代理成本

A (9)accounting bases 會計基礎

A (10)accounting manual 會計手冊

A (11)accounting period 會計期間

A (12)accounting policies 會計方針

A (13)accounting rate of return 會計報酬率

A (14)accounting reference date 會計參照日

A (15)accounting reference period 會計參照期間

A (16)accrual concept 應計概念

A (17)accrual expenses 應計費用

A (18)acid test ratio 速動比率(酸性測試比率)

A (19)acquisition 收購

A (20)acquisition accounting 收購會計

A (21)adjusting events 調(diào)整事項

A (22)administrative expenses 行政管理費

A (23)amortization 攤銷

A (24)analytical review 分析性復核

A (25)annual equivalent cost 年度等量成本法

A (26)annual report and accounts 年度報告和報表

A (27)appraisal cost 檢驗成本

A (28)appropriation account 盈余分配賬戶

A (29)articles of association 公司章程細則

A (30)assets 資產(chǎn)

A (31)assets cover 資產(chǎn)擔保

A (32)asset value per share 每股資產(chǎn)價值

A (33)associated company 聯(lián)營公司

A (34)attainable standard 可達標準

A (35)attributable profit 可歸屬利潤

A (36)audit 審計

A (37)audit report 審計報告

A (38)auditing standards 審計準則

A (39)authorized share capital 額定股本

A (40)available hours 可用小時

A (41)avoidable costs 可避免成本

B (42)back-to-back loan 易幣貸款

B (43)backflush accounting 倒退成本計算

B (44)bad debts 壞帳

B (45)bad debts ratio 壞帳比率

B (46)bank charges 銀行手續(xù)費

B (47)bank overdraft 銀行透支

B (48)bank reconciliation 銀行存款調(diào)節(jié)表

B (49)bank statement 銀行對賬單

B (50)bankruptcy 破產(chǎn)

B (51)basis of apportionment 分攤基礎

B (52)batch 批量

B (53)batch costing 分批成本計算

B (54)beta factor B (市場)風險因素B

B (55)bill 賬單

B (56)bill of exchange 匯票

B (57)bill of lading 提單

B (58)bill of materials 用料預計單

B (59)bill payable 應付票據(jù)

B (60)bill receivable 應收票據(jù)

B (61)bin card 存貨記錄卡

B (62)bonus 紅利

B (63)book-keeping 薄記

B (64)Boston classification 波士頓分類

B (65)breakeven chart 保本圖

B (66)breakeven point 保本點

B (67)breaking-down time 復位時間

B (68)budget 預算

B (69)budget center 預算中心

B (70)budget cost allowance 預算成本折讓

B (71)budget manual 預算手冊

B (72)budget period 預算期間

B (73)budgetary control 預算控制

B (74)budgeted capacity 預算生產(chǎn)能力

B (75)business center 經(jīng)營中心

B (76)business entity 營業(yè)個體

B (77)business unit 經(jīng)營單位

B (78)by-product 副產(chǎn)品

C (79)called-up share capital 催繳股本

C (80)capacity 生產(chǎn)能力

C (81)capacity ratios 生產(chǎn)能力比率

C (82)capital 資本

C (83)capital assets pricing model 資本資產(chǎn)計價模式

C (84)capital commitment 承諾資本

C (85)capital employed 已運用的資本

C (86)capital expenditure 資本支出

C (87)capital expenditure authorization 資本支出核準

C (88)capital expenditure control 資本支出控制

C (89)capital expenditure proposal 資本支出申請

C (90)capital funding planning 資本基金籌集計劃

C (91)capital gain 資本收益

C (92)capital investment appraisal 資本投資評估

C (93)capital maintenance 資本保全

C (94)capital resource planning 資本資源計劃

C (95)capital surplus 資本盈余

C (96)capital turnover 資本周轉(zhuǎn)率

C (97)card 記錄卡

C (98)cash 現(xiàn)金

C (99)cash account 現(xiàn)金賬戶

C (100)cash book 現(xiàn)金賬薄

C (101)cash cow 金牛產(chǎn)品

C (102)cash flow 現(xiàn)金流量

C (103)cash flow budget 現(xiàn)金流量預算

C (104)cash flow statement 現(xiàn)金流量表

C (105)cash ledger 現(xiàn)金分類賬

C (106)cash limit 現(xiàn)金限額

C (107)CCA 現(xiàn)時成本會計

C (108)center 中心

C (109)changeover time 變更時間

C (110)chartered entity 特許經(jīng)濟個體

C (111)cheque 支票

C (112)cheque register 支票登記薄

C (113)classification 分類

C (114)clock card 工時卡

C (115)code 代碼

C (116)commitment accounting 承諾確認會計

C (117)common cost 共同成本

C (118)company limited by guarantee 有限擔保責任公司

C (119)company limited by shares 股份有限公司

C (120)competitive position 競爭能力狀況

C (121)concept 概念

C (122)conglomerate 跨行業(yè)企業(yè)

C (123)consistency concept 一致性概念

C (124)consolidated accounts 合并報表

C (125)consolidation accounting 合并會計

C (126)consortium 財團

C (127)contingency plan 應急計劃

C (128)contingent liabilities 或有負債

C (129)continuous operation 連續(xù)生產(chǎn)

C (130)contra 抵消

C (131)contract cost 合同成本

C (132)contract costing 合同成本計算

C (133)contribution centre 貢獻中心

C (134)contribution chart 貢獻圖

C (135)control 控制

C (136)control account 控制賬戶

C (137)control limits 控制限度

C (138)controllability concept 可控制概念

C (139)controllable cost 可控制成本

C (140)conversion cost 加工成本

C (141)convertible loan stock 可轉(zhuǎn)換為股票的貸款

C (142)corporate appraisal 公司評估

C (143)corporate planning 公司計劃

C (144)corporate social reporting 公司社會報告

C (145)cost 成本

C (146)cost account 成本賬戶

C (147)cost accounting 成本會計

C (148)cost accounting manual 成本手冊

C (149)cost adjustment 成本調(diào)整

C (150)cost allocation 成本分配

C (151)cost apportionment 成本分攤

C (152)cost attribution 成本歸屬

C (153)cost audit 成本審計

C (154)cost benefit analysis 成本效益分析

C (155)cost center 成本中心

C (156)cost driver 成本動因

C (157)cost of capital 資本成本

C (158)cost of goods sold 銷貨成本

C (159)cost of non-conformance 非相符成本

C (160)cost of sales 銷售成本

C (161)cost reduction 成本降低

C (162)cost structure 成本結(jié)構(gòu)

C (163)cost unit 成本單位

C (164)cost-volume-profit analysis(CVP) 本量利分析

C (165)costing 成本計算

C (166)credit note 貸項通知

C (167)credit report 信貸報告書

C (168)creditor 債權(quán)人

C (169)creditor days ratio 應付賬款天數(shù)率

C (170)creditors ledger 應付賬款分類賬

C (171)critical event 關(guān)鍵事項

C (172)critical path 關(guān)鍵路線

C (173)cumulative preference shares 累積優(yōu)先股

C (174)current asset 流動資產(chǎn)

C (175)current cost accounting 現(xiàn)時成本會計

C (176)current liabilities 流動負債

C (177)current purchasing power accounting 現(xiàn)時購買力會計

C (178)current ratio 流動比率

C (179)cut-off 截止

C (180)CVP 本量利分析

C (181)cycle time 周轉(zhuǎn)時間