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1A(1)ABC作业基础成本计算A(2)absorbedoverhead已吸收制造费用A(3)absorptioncosting吸收成本计算A(4)account账户,报表A(5)accountingpostulate会计假设A(6)accountingseriesrelease会计公告文件A(7)accountingvaluation会计计价A(8)accountsale承销清单A(9)accountabilityconcept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)agencycost代理成本A(14)accountingbases会计基础A(15)accountingmanual会计手册A(16)accountingperiod会计期间A(17)accountingpolicies会计方针A(18)accountingrateofreturn会计报酬率A(19)accountingreferencedate会计参照日A(20)accountingreferenceperiod会计参照期间A(21)accrualconcept应计概念A(22)accrualexpenses应计费用A(23)acidtestration速动比率(酸性测试比率)A(24)acquisition购置A(25)acquisitionaccounting收购会计A(26)activitybasedaccounting作业基础成本计算A(27)adjustingevents调整事项A(28)administrativeexpenses行政管理费A(29)advicenote发货通知A(30)amortization摊销A(31)analyticalreview分析性检查A(32)annualequivalentcost年度等量成本法A(33)annualreportandaccounts年度报告和报表A(34)appraisalcost检验成本A(35)appropriationaccount盈余分配账户A(36)articlesofassociation公司章程细则A(37)assets资产A(38)assetscover资产保障A(39)assetvaluepershare每股资产价值A(40)associatedcompany联营公司A(41)attainablestandard可达标准A(42)attributableprofit可归属利润A(43)audit审计A(44)auditreport审计报告A(45)auditingstandards审计准则A(46)authorizedsharecapital额定股本A(47)availablehours可用小时A(48)avoidablecosts可避免成本B(49)back-to-backloan易币贷款B(50)backflushaccounting倒退成本计算B(51)baddebts坏帐B(52)baddebtsratio坏帐比率B(53)bankcharges银行手续费B(54)bankoverdraft银行透支B(55)bankreconciliation银行存款调节表B(56)bankstatement银行对账单B(57)bankruptcy破产B(58)basisofapportionment分摊基础B(59)batch批量B(60)batchcosting分批成本计算B(61)betafactorB(市场)风险因素B(62)bill账单B(63)billofexchange汇票B(64)billoflanding提单B(65)billofmaterials用料预计单B(66)billpayable应付票据B(67)billreceivable应收票据B(68)bincard存货记录卡B(69)bonus红利B(70)book-keeping薄记B(71)Bostonclassification波士顿分类B(72)breakevenchart保本图B(73)breakevenpoint保本点B(74)breaking-downtime复位时间B(75)budget预算B(76)budgetcenter预算中心B(77)budgetcostallowance预算成本折让B(78)budgetmanual预算手册B(79)budgetperiod预算期间B(80)budgetarycontrol预算控制B(81)budgetedcapacity预算生产能力B(82)burden制造费用B(83)businesscenter经营中心B(84)businessentity营业个体B(85)businessunit经营单位B(86)buy-outmanagement管理性购买产权B(87)by-product副产品2C(88)called-upsharecapital催缴股本C(89)capacity生产能力C(90)capacityratios生产能力比率C(91)capital资本C(92)capitalassetspricingmodel资本资产计价模式C(93)capitalcommitment承诺资本C(94)capitalemployed已运用的资本C(95)capitalexpenditure资本支出C(96)capitalexpenditureauthorization资本支出核准C(97)capitalexpenditurecontrol资本支出控制C(98)capitalexpenditureproposal资本支出申请C(99)capitalfundingplanning资本基金筹集计划C(100)capitalgain资本收益C(101)capitalinvestmentappraisal资本投资评估C(102)capitalmaintenance资本保全C(103)capitalresourceplanning资本资源计划C(104)capitalsurplus资本盈余C(105)capitalturnover资本周转率C(106)card记录卡C(107)cash现金C(108)cashaccount现金账户C(109)cashbook现金账薄C(110)cashcow金牛产品C(111)cashflow现金流量C(112)cashdiscounted现金贴现C(113)cashflowbudget现金流量预算C(114)cashflowstatement现金流量表C(115)cashledger现金分类账C(116)cashlimit现金限额C(117)CCA现时成本会计C(118)center中心C(119)changeovertime变更时间C(120)charteredentity特许经济个体C(121)cheque支票C(122)chequeregister支票登记薄C(123)coinanalysis零钱分类C(124)classification分类C(125)clockcard工时卡C(126)code代码C(127)commitmentaccounting承诺确认会计C(128)commoncost共同成本C(129)companylimitedbyguarantee有限担保责任公司C(130)companylimitedshares股份有限公司C(131)competitiveposition竞争能力状况C(132)concept概念C(133)conglomerate跨行业企业C(134)consistencyconcept一致性概念C(135)consolidatedaccounts合并报表C(136)consolidationaccounting合并会计C(137)consortium财团C(138)contingencyplan应急计划C(139)contingentliabilities或有负债C(140)continuousoperation连续生产C(141)contra抵消C(142)contractcost合同成本C(143)contractcosting合同成本计算C(144)contribution贡献毛益C(145)contributioncentre贡献中心C(146)contributionchart贡献图C(147)contributionperunitoflimitingfactorration单位限定因素的贡献毛益比率C(148)contributiontosalesration贡献毛益对销售比率C(149)control控制C(150)controlaccount控制帐户C(151)controllimits控制限度C(152)controllabilityconcept可控制概念C(153)controllablecost可控制成本C(154)conversioncost加工成本C(155)convertibleloanstock来源：(156)corporateappraisal公司评估C(157)corporateplanning公司计划C(158)corporatesocialreporting公司社会报告C(159)corporation股份公司C(160)cost成本C(161)costaccount成本帐户C(162)costaccounting成本会计C(163)costaccountingmanual成本手册C(164)costaccountscalendar成本报表的日历时间C(165)costadjustment成本调整C(166)costallocation成本分配C(167)costapportionment成本分摊C(168)costattribution成本归属3C(169)costaudit成本审计C(170)costbehaviour成本性态C(171)costbenefitanalysis成本效益分析C(172)costcenter成本中心C(173)costdriver成本动因C(174)costofcapital资本成本C(175)costofconformance相符成本C(176)costofgoodssold销货成本C(177)costofnon-conformance非相符成本C(178)costofsales销售成本C(179)costreduction成本降低C(180)coststructure成本结构C(181)costunit成本单位C(182)cost-volume-profitanalysis(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)creditnote贷项通知C(186)creditreport信贷报告书C(187)creditor债权人C(188)creditordaysratio应付帐款天数率C(189)creditorsledger应付帐款分类帐C(190)criticalevent关键事项C(191)criticalpath关键路线C(192)cumulativepreferenceshares累积优先股C(193)currentaccount往来帐户C(194)currentasset流动资产C(195)currentcostaccounting现时成本会计C(196)currentliabilities流动负债C(197)currentpurchasingpoweraccounting现时购买力会计C(198)currentration流动比率C(199)cut-off截止C(200)CVP本量利分析C(201)cycletime周转时间D(202)debenture债券D(203)debitnote借项通知D(204)