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[知识整理]2008年注册会计师考试会计审计英语词汇 [复制链接]

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离线carolyn
 
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只看楼主 倒序阅读 使用道具 0楼 发表于: 2009-01-08
— 本帖被 阿文哥 从 行业会计 移动到本区(2012-06-26) —
A (1)ABC 作业基础成本计算 /j4G}  
  A (2)absorbed overhead 已吸收制造费用 :yJ ([  
  A (3)absorption costing 吸收成本计算 5(hv|t/a  
  A (4)account 账户,报表 _@[W[= |H  
  A (5)accounting postulate 会计假设 lNyyL Lt  
  A (6)accounting series release 会计公告文件 [u2t1^#Ol  
  A (7)accounting valuation 会计计价 9#&H'mG  
  A (8)account sale 承销清单 i20y\V os?  
  A (9)accountability concept 经营责任概念 qQG? k~r  
  A (10)accountancy 会计职业 ag47$9(  
  A (11)accountant 会计师 JoiGuZd>  
  A (12)accounting 会计 BG?>)]6  
  A (13)agency cost 代理成本 `XK\', }F  
  A (14)accounting bases 会计基础 K<`Z@f3'w  
  A (15)accounting manual 会计手册  cc_'Kv!  
  A (16)accounting period 会计期间 lqJ92vi6Q  
  A (17)accounting policies 会计方针 t&q~ya/C  
  A (18)accounting rate of return 会计报酬率 1Q? RD%lkf  
  A (19)accounting reference date 会计参照日 " M?dU^U^  
  A (20)accounting reference period 会计参照期间 FdzdoMY  
  A (21)accrual concept 应计概念 eL(<p]  
  A (22)accrual expenses 应计费用 \y(3b#  
  A (23)acid test ration 速动比率(酸性测试比率) $L6R,%c  
  A (24)acquisition 购置 RJerx:]  
  A (25)acquisition accounting 收购会计 <f8j^  
  A (26)activity based accounting 作业基础成本计算 .udLMS/_  
  A (27)adjusting events 调整事项 2zh- ms  
  A (28)administrative expenses 行政管理费 ,zHL8SiTX  
  A (29)advice note 发货通知 M|%bxG^l  
  A (30)amortization 摊销 0 D '^:  
  A (31)analytical review 分析性检查 j=M%*`@  
  A (32)annual equivalent cost 年度等量成本法 <4vCx  
  A (33)annual report and accounts 年度报告和报表 $`/UG0rdC  
  A (34)appraisal cost 检验成本 ZCc2 3UwI  
  A (35)appropriation account 盈余分配账户 T@Izf X7  
  A (36)articles of association 公司章程细则 jI*@&3  
  A (37)assets 资产 ,@?9H ~\  
  A (38)assets cover 资产保障 )?(Ux1: w)  
  A (39)asset value per share 每股资产价值 . <z7$lz\  
  A (40)associated company 联营公司 TaHcvjhR  
  A (41)attainable standard 可达标准 p!^K.P1 '  
A (42)attributable profit 可归属利润 WlvT&W  
  A (43)audit 审计 ")i)vXF'  
  A (44)audit report 审计报告 5o>`7(t`  
  A (45)auditing standards 审计准则 la-:"gKC  
  A (46)authorized share capital 额定股本 >uq0}HB$a  
  A (47)available hours 可用小时  'F. P93  
  A (48)avoidable costs 可避免成本 J@_^]  
  B (49)back-to-back loan 易币贷款 vn$=be 8l4  
  B (50)backflush accounting 倒退成本计算 q6C`hVM l  
  B (51)bad debts 坏帐 YARL/V  
  B (52)bad debts ratio 坏帐比率 O)VcW/  
  B (53)bank charges 银行手续费 O$m &!J  
  B (54)bank overdraft 银行透支 s_fe4K  
  B (55)bank reconciliation 银行存款调节表 SF,:jpt`Z+  
  B (56)bank statement 银行对账单 m+s*Io{Ip  
  B (57)bankruptcy 破产 O(8CrKYY  
  B (58)basis of apportionment 分摊基础 ;NdH]a {  
  B (59)batch 批量 0,DrVGa  
  B (60)batch costing 分批成本计算 %~Rg`+  
  B (61)beta factor B(市场)风险因素 kG!hqj  
  B (62)bill 账单 DH+kp$,}  
  B (63)bill of exchange 汇票 r/ g{j  
  B (64)bill of landing 提单 u$[8Zmgzz  
  B (65)bill of materials 用料预计单 PLs`Ci|`  
  B (66)bill payable 应付票据 `Tyd1!~  
  B (67)bill receivable 应收票据 -WqhOZ  
  B (68)bin card 存货记录卡 Q}lCQK/g  
  B (69)bonus 红利 {._'Q[  
  B (70)book-keeping 薄记 ?i#x13  
  B (71)Boston classification 波士顿分类 /Z^a, %1  
  B (72)breakeven chart 保本图 V^[&4  
  B (73)breakeven point 保本点  AkS16A  
  B (74)breaking-down time 复位时间 U.t][#<3  
  B (75)budget 预算 A"b31*_  
  B (76)budget center 预算中心 %?gG-R  
  B (77)budget cost allowance 预算成本折让 +O 7( >a  
  B (78)budget manual 预算手册 2h51zG#qd  
  B (79)budget period 预算期间 C@`#@1X  
  B (80)budgetary control 预算控制 :AztHf?X  
  B (81)budgeted capacity 预算生产能力 X0P +[.i  
  B (82)burden 制造费用 c8uw_6#r(D  
  B (83)business center 经营中心 _h}(j Ed!  
  B (84)business entity 营业个体 T&pCLvkz  
  B (85)business unit 经营单位 BX[ IWP\%  
B (86)buy-out management 管理性购买产权 GyQF R?  
  B (87)by-product 副产品 W9w(a:~hY  
  C (88)called-up share capital 催缴股本 `I wZVz  
  C (89)capacity 生产能力 ]YhQQH1> ]  
  C (90)capacity ratios 生产能力比率 oOI0q_bf  
  C (91)capital 资本 _^GBfM.  
  C (92)capital assets pricing model 资本资产计价模式 -%fj-Y7y  
  C (93)capital commitment 承诺资本 $#D#ezvxe  
  C (94)capital employed 已运用的资本 Z!|r>  
  C (95)capital expenditure 资本支出 t>}S@T{~T  
  C (96)capital expenditure authorization 资本支出核准 CS~onf<xz  
  C (97)capital expenditure control 资本支出控制 ^lV}![do!  
  C (98)capital expenditure proposal 资本支出申请 SEzjc ~@3  
  C (99)capital funding planning 资本基金筹集计划 "*X\'LPs=  
  C (100)capital gain 资本收益 }WC[ <AqI  
  C (101)capital investment appraisal 资本投资评估 *'8q?R?7g  
  C (102)capital maintenance 资本保全 w(ZZTVW-  
  C (103)capital resource planning 资本资源计划 ~v2(sRJ  
  C (104)capital surplus 资本盈余 &M?b 08  
  C (105)capital turnover 资本周转率 ">wvd*w0"(  
  C (106)card 记录卡 nN<,rN{ :  
  C (107)cash 现金 t`Z3*?UqI  
  C (108)cash account 现金账户 /fT"WaTEK  
  C (109)cash book 现金账薄 SQK82 /  
  C (110)cash cow 金牛产品 T>nH=  
  C (111)cash flow 现金流量 7_s+7x =  
  C (112)cash discounted 现金贴现 >@ 8'C"F  
  C (113)cash flow budget 现金流量预算 vf.MSk?~ar  
  C (114)cash flow statement 现金流量表 kK4 a;j.#  
  C (115)cash ledger 现金分类账 oZY|o0/9  
  C (116)cash limit 现金限额 ?y>ji1  
  C (117)CCA 现时成本会计 xgIb6<qwY  
  C (118)center 中心 AA,/AKikd  
  C (119)changeover time 变更时间 }1 qQ7}v  
  C (120)chartered entity 特许经济个体 VZcW 3/Y  
  C (121)cheque 支票 5Q8 H8!^  
  C (122)cheque register 支票登记薄 Ojl X<y.  
  C (123)coin analysis 零钱分类 @uRJl$3  
  C (124)classification 分类 M 1 m]1<  
  C (125)clock card 工时卡 w" [T  
  C (126)code 代码 Sq,>^|v4&e  
  C (127)commitment accounting 承诺确认会计 GBBr[}y-  
  C (128)common cost 共同成本 i,;eW&  
  C (129)company limited by guarantee 有限担保责任公司 ? eX$Wc{  
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