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 page 1
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 page 2
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 可转换为股票的贷款 page 3
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 page 4
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