a (1)abc 作业基础成本计算 a (2)absorbed overhead 已吸收制造费用 a (3)absorpti ...
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 来源：m
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 承销清单来源：m
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)accounting 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 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 (58)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 factor b(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 (72)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 (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 expenditure 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)capital 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
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)contract cost 合同成本
c (143)contract costing 合同成本计算
c (144)contribution 贡献毛益
c (145)contribution ventre 贡献中心
c (146)contribution chart 贡献图
c (147)contribution per unit of limiting factor ration 单位限定因素的贡献毛益比率
c (148)contribution to sales ration 贡献毛益对销售比率
c (149)control 控制
c (150)control account 控制帐户
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 来源：m 可转换为股票的贷款
c (156)corporate appraisal 公司评估
c (157)corporate planning 公司计划
c (158)corporate social reporting 公司社会报告
c (159)corporation 股份公司
c (160)cost 成本
c (161)cost account 成本帐户
c (162)cost accounting 成本会计
c (163)cost accounting manual 成本手册
c (164)cost accounts calendar 成本报表的日历时间
c (165)cost adjustment 成本调整
c (166)cost allocation 成本分配
c (167)cost apportionment 成本分摊
c (168)cost attribution 成本归属
c (169)cost audit 成本审计
c (170)cost behaviour 成本性态
c (171)cost benefit analysis 成本效益分析
c (172)cost center 成本中心
c (173)cost driver 成本动因
c (174)cost of capital 资本成本
c (175)cost of conformance 相符成本
c (176)cost of goods sold 销货成本
c (177)cost of non-conformance 非相符成本
c (178)cost of sales 销售成本
c (179)cost reduction 成本降低
c (180)cost structure 成本结构
c (181)cost unit 成本单位
c (182)cost-volume-profit analysis(cvp) 本量利分析
c (183)costing 成本计算
c (184)cpp 现时购买力会计
c (185)credit note 贷项通知
c (186)credit report 信贷报告书
c (187)creditor 债权人
c (188)creditor days ratio 应付帐款天数率
c (189)creditors ledger 应付帐款分类帐
c (190)critical event 关键事项
c (191)critical path 关键路线
c (192)cumulative preference shares 累积优先股
c (193)current account 往来帐户
c (194)current asset 流动资产
c (195)current cost accounting 现时成本会计
c (196)current liabilities 流动负债
c (197)current purchasing power accounting 现时购买力会计
c (198)current ration 流动比率
c (199)cut-off 截止
c (200)cvp 本量利分析
c (201)cycle time 周转时间
d (202)debenture 债券
d (203)debit note 借项通知
d (204)debit capacity 举债能力
d (205)debt ratio 债务比率
d (206)debtor 债务人
d (207)debtor days ratio 应收帐款天数率
d (208)debtors 应收款
d (209)debtors ledger 应收帐款分类帐
d (210)debtor’ age analysis 应收帐款帐龄分析
d (211)decision driven costs 决策连动成本
d (212)decision tree 决策树
d (213)defects 次品
d (214)deferred expenditure 递延支出
d (215)deferred shares 递延股份
d (216)deferred taxation 递延税款
d (217)delivery note 交货单
d (218)departmental accounts 部门报表
d (219)departmental budget 部门预算
d (220)depreciation 折旧
d (221)dispatch note 发运单
d (222)development cost 开发成本
d (223)differential cost 差别成本
d (224)direct hours yield 直接工时产出率
d (225)direct labour cost-standard 标准直接人工成本
d (226)direct labour efficiency-variance 直接人工效率差异
d (227)direct labour rate—variance 直接人工费率差异
d (228)direct labour total-variance 直接人工总差异
d (229)direct material mix-variance 直接材料结构差异
d (230)direct price-variance 直接材料价格差异
d (231)direct material total-variance 直接材料总差异
d (232)direct materials usage-variance 直接材料用量差异
d (233)direct materials yield-variance 直接材料产出率差异
d (234)direct cost 直接成本
d (235)direct debit 直接借项
d (236)direct hours yield 直接小时产出率
d (237)direct labour cost percentage rate 直接人工成本百分比
d (238)direct labour hour rate 直接人工小时率
d (239)directs on indirect work 间接工作事项上的工时
d (240)discount rate 贴现率
d (241)discounted cash flow 现金流量贴现
d (242)discretionary cost 酌量成本
d (243)distribution cost 摊销成本
d (244)diversions 移用
d (245)diverted hours 移用小时
d (246)diverted hours ratio 移用工时比率
d (247)dividend 股利
d (248)dividend cover 股利产出率
d (249)dividend per share 每股股利
d (250)dog 疲软产品
d (251)double entry accounting 复式会计
d (252)double-entry book-keeping 复式薄记
d (253)doubtful debts 可疑债务
d (254)down time 停工时间
d (255)dynamic programming 动态规划
e (256)earning per share 每股盈利
e (257)earning ratio 市盈率
e (258)economic order quantity(eoq) 经济订购批量
e (259)efficient market hypothesis 有效市场假设
e (260)efficiency ration 效率性比率
e (261)element of cost 成本要素
e (262)entity 经济个体
e (262)environmental audit 环境审计
e (263)environmental impact assessment 环境影响评价
e (264)eoq 经济订购批量
e (265)equity 权益
e (266)equity method of accounting 权益法会计计算
e (267)equity share capital 权益股本
e (268)equivalent units 当量
e (269)event 事项
e (270)exceptional items 例外事项
e (271)expected value 期望值
e (272)expenditure 支出
e (273)expenses 费用
e (274)external audit 外部审计
e (275)external failure cost 外部损失成本
e (276)extraordinary items 非常事项
f (277)factory goods 让售商品
f (278)factoring 应收帐款让售
f (279)fail value 公允价值
f (280)feedback 反馈
f (281)fifo 先近先出法
f (282)final accounts 年终报表
f (283)finance lease 融资租赁
f (284)financial accounting 财务会计
f (285)financial accounts calendar adjustment 财务报表的日历时间调整
f (286)financial management 财务管理
f (287)financial planning 财务计划
f (288)financial statement 财务报表
f (289)finished goods 完成品
f (290)fixed asset 固定资产
f (291)fixed overhead 固定制造费用
f (292)fixed asset turnover 固定资产周转率
f (293)fixed assets register 固定资产登记薄
f (294)fixed cost 固定成本
f (295)flexed budget 变动限额预算
f (296)flexible budget 弹性预算
f (297)float time 浮动时间
f (298)floating charge 流动抵押
f (299)flow of funds statement 资金流量表
f (300)forecasting 预测
f (301)founder’s shares 发起人股份
f (302)full capacity 满负荷生产能力
f (303)function costing 职能成本计算
f (304)functional budget 职能预算
f (305)fund accounting 基金会计
f (306)fundamental accounting concept 基础会计概念
f (307)fungible assets 可互换资产
f (308)futuristic planning 远景计划
g (309)gap analysis 间距分析
g (310)gearing 举债经营比率(杠杆)
g (311)goal congruence 目标一致性
g (312)going concern concept 持续经营概念
g (313)goods received note 商品收讫单
g (314)goodwill 商誉
g (315)gross dividend yield 总股息产出率
g (316)gross margin 总边际
g (317)gross profit 毛利润
g (318)gross profit percentage 毛利润百分比
g (319)group 企业集团
g (320)group accounts 集团报表
h (312)high-geared 高结合杠杆(比例)
h (313)hire purchase 租购
h (314)historical cost 历史成本
h (315)historical cost accounting 历史成本会计
h (316)hours 小时
h (317)hurdle rate 最低可接受的报酬率
i (318)ideal standard 理想标准
i (319)idle capacity ration 闲置生产能力比率
i (320)idle time 闲置时间
i (321)impersonal accounts 非记名帐户
i (322)imprest system 定额备用制度
i (323)income and expenditure account 收益和支出报表
i (324)incomplete records 不完善记录
i (325)incremental cost 增量成本
i (326)incremental yield 增量产出率
i (327)indirect cost 间接成本
i (328)indirect hours 间接小时
i (329)insolvency 无力偿付
i (330)intangible asset 无形资产
i (331)integrated accounts 综合报表
i (332)interdependency concept 关联性概念
i (333)interest cover 利息保障倍数
i (334)interlocking accounts 连锁报表
i (335)internal audit 内部审计
i (336)internal check 内部牵制
i (337)internal control system 内部控制体系
i (338)internal failure cost 内部损失成本
i (339)internal rate of return(irr) 内含报酬率
i (340)inventory 存货
i (341)investment 投资
i (342)investment center 投资中心
i (343)invoice register 发票登记薄
i (344)issued share capital 已发行股本
j (345)job 定单
j (346)job card 工作卡
j (347)job costing 工作成本计算
j (348)job sheet 工作单
j (349)joint cost 联合成本
j (350)joint products 联产品
j (351)joint stock company 股份公司
j (352)joint venture 合资经营
j (353)journal 日记帐
j (354)just-in-time(jit) 适时制度
j (355)jusy-in-time production 适时生产
j (356)just-in-time purchasing 适时购买
k (357)key factor 关键因素
l (358)labour 人工
l (359)labour transfer note 人工转移单
l (360)leaning curve 学习曲线
l (361)ledger 分类帐户
l (362)length of order book 定单平均周期
l (363)letter of credit 信用证
l (364)leverage 举债经营比率
l (365)liabilities 负债
l (366)life cycle costing 寿命周期成本计算
l (367)lifo 后近先出法
l (368)limited liability company 有限责任公司
l (369)limiting factor 限制因素
l (370)line-item budget 明细支出预算
l (371)liner programming 线性规划
l (372)liquid assets 变现资产
l (373)liquidation 清算
l (374)liquidity ratios 易变现比率
l (375)loan 贷款
l (376)loan capital 借入资本
l (377)long range palnning 长期计划
l (378)lost time record 虚耗时间记录
l (379)low geared 低结合杠杆(比例)
l (380)lower of cost or net realizable value concept 成本或可变净价孰低概念
m (381)machine hour rate 机器小时率
m (382)machine time record 机器时间记录
m (383)managed cost 管理成本
m (384)management accounting 管理会计
m (385)management accounting concept 管理会计概念
m (386)management accounting guides 管理会计指导方针
m (387)management audit 管理审计
m (388)management buy-out 管理性购买产权
m (389)management by exception 例外管理原则
m (390)margin 边际
m (391)margin of safety ration 安全边际比率
m (392)margin cost 边际成本
m (393)margin costing 边际成本计算
m (394)mark-down 降低标价
m (395)mark-up 提高标价
m (396)market risk premium 市场分险补偿
m (397)market share 市场份额
m (398)marketing cost 营销成本
m (399)matching concept 配比概念
m (400)materiality concept 重要性概念
m (401)materials requisition 领料单
m (402)materials returned note 退料单
m (403)materials transfer note 材料转移单
m (404)memorandum of association 公司设立细则
m (405)merger 兼并
m (406)merger accounting 兼并会计
m (407)minority interest 少数股权
m (408)mixed cost 混合成本
n (409)net assets 净资产
n (410)net book value 净帐面价值
n (411)net liquid funds 净可变现资金
n (412)net margin 净边际
n (413)net present value(npv) 净现值
n (414)net profit 净利润
n (415)net realizable value 可变现净值
n (416)net worth 资产净值
n (417)network analysis 网络分析
n (418)noise 干捞
n (419)nominal account 名义帐户
n (420)nominal share capital 名义股本
n (421)nominal holding 代理持有股份
n (422)non-adjusting events 非调整事项
n (423)non-financial performance measurement 非财务业绩计量
n (424)non-intergrated accounts 非综合报表
n (425)non-liner programming 非线性规划
n (426)non-voting shares 无表决权的股份
n (427)notional cost 名义成本
n (428)number of days stock 存货周转天数
n (429)number of weeks stock 存货周转周数
o (430)objective classification 客体分类
o (431)obsolescence 陈旧
o (432)off balance sheet finance 资产负债表外筹资
o (433)offer for sale 标价出售
o (434)operating budget 经营预算
o (435)operating lease 经营租赁
o (436)operating statement 营业报表
o (437)operation time 操作时间
o (438)operational control 经营控制
o (439)operational gearing 经营杠杆
o (440)operating plans 经营计划
o (441)opportunity cost 机会成本
o (442)order 定单
o (443)ordinary shares 普通股
o (444)out-of-date cheque 过期支票
o (445)over capitalization 过分资本化
o (446)overhead 制造费用
o (447)overhead absorption rate 制造费用分配率
o (448)overhead cost 制造费用
o (449)overtrading 超过营业资金的经营
p (450)paid cheque 已付支票
p (451)paid-up share capital 认定股本
p (452)parent company 母公司
p (453)pareto distribution 帕累托分布
p (454)participating preference shares 参与优先股
p (455)partnership 合伙
p (456)payable ledger 应付款项帐户
p (457)payback 回收期
p (458)payments and receipts account 收入和支出报表
p (459)payments withheld 保留款额
p (460)payroll 工资单
p (461)payroll analysis 工资分析
p (462)percentage profit on turnover 利润对营业额比率
p (463)period cost 期间成本
p (464)perpetual inventory 永续盘存
p (465)personal account 记名帐户
p (466)pept 项目评审法
p (467)petty cash account 备用金帐户
p (468)petty cash voucher 备用金凭证
p (469)physical inventory 实地盘存
p (470)planning 计划
p (471)planning horizon 计划时限
p (472)planning period 计划期间
p (473)policy cost 政策成本
p (474)position audit 状况审计
p (475)post balance sheet events 资产负债表编后事项
p (476)practical capacity 实际生产能力
p (477)pre-acquisition losses 购置前损失
p (478)pre-acquisition profits 购置前利润
p (479)preference shares 优先股
p (480)preference creditors 优先债权人
p (481)preferred creditors 优先债权人
p (482)prepayments 预付款项
p (483)present value 现值
p (484)prevention cost 预防成本
p (485)price ratio 市盈率
p (486)prime cost 主要成本
p (487)prime entry-books of 原始分录登记薄
p (488)principal budget factor 主要预算因素
p (489)prior charge capital 优先股
p (490)prior year adjustments 以前年度调整
p (491)priority base budgeting 优先顺序体制的预算
p (492)private company 私人公司
p (493)pro-forma invoice 预开发票
p (494)problem child 问号产品
p (495)process costing 分步成本计算
p (496)process time 加工时间
p (497)product cost 产品成本
p (498)product life cycle 产品寿命周期
p (499)production cost 生产成本
p (500)production cost of sales 售货成本
p (501)production volume ratio 生产业务量比率
p (502)profit center 利润中心
p (503)profit per employee 每员工利润
p (504)profit retained for the year 年度利润留存
p (505)profit to turnover ratio 利润对营业额比率
p (506)profit-volume graph 利量图
p (507)profitability index 盈利指数
p (508)programming 规划
p (509)project evaluation and review technique 项目评审法
p (510)projection 预计
p (511)promissory note 本票
p (512)prospectus 募债说明书
p (513)provisions for liabilities and charges 偿债和费用准备
p (514)prudent concept 稳健性概念
p (515)public company 公开公司
p (516)purchase order 订购单
p (517)purchase requisition 请购单
p (518)purchase ledger 采购帐户
q (519)quality related costs 质量有关成本
q (520)queuing time 排队时间
