基本词汇
  A (1)account 账户，报表
  A (2)accounting postulate 会计假设
  A (3)accounting valuation 会计计价
  A (4)accountability concept 经营责任概念
  A (5)accountancy 会计职业
  A (6)accountant 会计师
  A (7)accounting 会计
  A (8)agency cost 代理成本
  A (9)accounting bases 会计基础
  A (10)accounting manual 会计手册
  A (11)accounting period 会计期间
  A (12)accounting policies 会计方针
  A (13)accounting rate of return 会计报酬率  A (14)accounting reference date 会计参照日
  A (15)accounting reference period 会计参照期间  A (16)accrual concept 应计概念
  A (17)accrual expenses 应计费用
  A (18)acid test ratio 速动比率(酸性测试比率)
  A (19)acquisition 收购
  A (20)acquisition accounting 收购会计
  A (21)adjusting events 调整事项
  A (22)administrative expenses 行政管理费
  A (23)amortization 摊销
  A (24)analytical review 分析性复核
  A (25)annual equivalent cost 年度等量成本法
  A (26)annual report and accounts 年度报告和报表  A (27)appraisal cost 检验成本
  A (28)appropriation account 盈余分配账户
  A (29)articles of association 公司章程细则  A (30)assets 资产
  A (31)assets cover 资产担保
  A (32)asset value per share 每股资产价值  A (33)associated company 联营公司
  A (34)attainable standard 可达标准
  A (35)attributable profit 可归属利润
  A (36)audit 审计
  A (37)audit report 审计报告
  A (38)auditing standards 审计准则
  A (39)authorized share capital 额定股本
  A (40)available hours 可用小时
  A (41)avoidable costs 可避免成本
  B (42)back-to-back loan 易币贷款
  B (43)backflush accounting 倒退成本计算
  B (44)bad debts 坏帐
  B (45)bad debts ratio 坏帐比率
  B (46)bank charges 银行手续费
  B (47)bank overdraft 银行透支
  B (48)bank reconciliation 银行存款调节表  B (49)bank statement 银行对账单
  B (50)bankruptcy 破产
  B (51)basis of apportionment 分摊基础  B (52)batch 批量
  B (53)batch costing 分批成本计算
  B (54)beta factor B (市场)风险因素B
  B (55)bill 账单
  B (56)bill of exchange 汇票
  B (57)bill of lading 提单
  B (58)bill of materials 用料预计单
  B (59)bill payable 应付票据
  B (60)bill receivable 应收票据
  B (61)bin card 存货记录卡
  B (62)bonus 红利
  B (63)book-keeping 薄记
  B (64)Boston classification 波士顿分类
  B (65)breakeven chart 保本图
  B (66)breakeven point 保本点
  B (67)breaking-down time 复位时间
  B (68)budget 预算
  B (69)budget center 预算中心
  B (70)budget cost allowance 预算成本折让  B (71)budget manual 预算手册
  B (72)budget period 预算期间
  B (73)budgetary control 预算控制
  B (74)budgeted capacity 预算生产能力
  B (75)business center 经营中心
  B (76)business entity 营业个体
  B (77)business unit 经营单位
  B (78)by-product 副产品
  C (79)called-up share capital 催缴股本
  C (80)capacity 生产能力
  C (81)capacity ratios 生产能力比率
  C (82)capital 资本
  C (83)capital assets pricing model 资本资产计价模式  C (84)capital commitment 承诺资本
register的名词  C (85)capital employed 已运用的资本
  C (86)capital expenditure 资本支出

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