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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 正序阅读 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 fjZveH0  
  A (2)absorbed overhead 已吸收制造费用 +so o2cb  
  A (3)absorption costing 吸收成本计算 t T/*ZzMq#  
  A (4)account 账户,报表 &7kSLat+9{  
  A (5)accounting postulate 会计假设 yar IR|  
  A (6)accounting series release 会计公告文件 uKAHJ$%  
  A (7)accounting valuation 会计计价 xg1r 3  
  A (8)account sale 承销清单 J<$'^AR9"q  
  A (9)accountability concept 经营责任概念 :tDGNz*zG  
  A (10)accountancy 会计职业 #FDu 4xi  
  A (11)accountant 会计师 P}u<NPy3Q  
  A (12)accounting 会计 SD.*G'N&2f  
  A (13)agency cost 代理成本 *Lk&@(  
  A (14)accounting bases 会计基础 H&Lbdu~E  
  A (15)accounting manual 会计手册 1bAp{u&  
  A (16)accounting period 会计期间 I$qtfGr  
  A (17)accounting policies 会计方针 owVUL~  
  A (18)accounting rate of return 会计报酬率 c94PWPU  
  A (19)accounting reference date 会计参照日 ~hw4gdtS  
  A (20)accounting reference period 会计参照期间 E2/U']R  
  A (21)accrual concept 应计概念 vlKKPS  
  A (22)accrual expenses 应计费用 W)P_t"'@L  
  A (23)acid test ration 速动比率(酸性测试比率) GKDG5u;  
  A (24)acquisition 购置 g_!xO2LH,8  
  A (25)acquisition accounting 收购会计 J0)WRn"h  
  A (26)activity based accounting 作业基础成本计算 LZbHK.G=  
  A (27)adjusting events 调整事项 (C[S?@S  
  A (28)administrative expenses 行政管理费 lukRFN>c"  
  A (29)advice note 发货通知 +fR`@HI  
  A (30)amortization 摊销 H.S|njn:r  
  A (31)analytical review 分析性检查 fOfz^W  
  A (32)annual equivalent cost 年度等量成本法 x,*t/nzR  
  A (33)annual report and accounts 年度报告和报表 {7szo`U2  
  A (34)appraisal cost 检验成本 lxJ.h&"P  
  A (35)appropriation account 盈余分配账户 2/gj@>dt  
  A (36)articles of association 公司章程细则 Z]+Xh  
  A (37)assets 资产 .Zz7LG{  
  A (38)assets cover 资产保障 +|w~j#j9`  
  A (39)asset value per share 每股资产价值 2Rp{]s$jo  
  A (40)associated company 联营公司 TKydOw@P"  
  A (41)attainable standard 可达标准 83(P_Y:  
A (42)attributable profit 可归属利润 cG"<*Xi<  
  A (43)audit 审计 }XE/5S}D  
  A (44)audit report 审计报告 `\uv+^x{  
  A (45)auditing standards 审计准则 /9# jv]C:  
  A (46)authorized share capital 额定股本 '(:J|DN  
  A (47)available hours 可用小时 ! yUKNR  
  A (48)avoidable costs 可避免成本 Nfvg[c  
  B (49)back-to-back loan 易币贷款 jJnBwHp  
  B (50)backflush accounting 倒退成本计算 ~Q\ZDMTK  
  B (51)bad debts 坏帐 IY6S\Gn  
  B (52)bad debts ratio 坏帐比率 ! \Kh\  
  B (53)bank charges 银行手续费 *\+ 'tFT6  
  B (54)bank overdraft 银行透支 a8U2c;  
  B (55)bank reconciliation 银行存款调节表 C&" 2`ll  
  B (56)bank statement 银行对账单 ^0~1/ PhOw  
  B (57)bankruptcy 破产 Q9V4-MC9  
  B (58)basis of apportionment 分摊基础 !{0!G  
  B (59)batch 批量 d> AmM!J  
  B (60)batch costing 分批成本计算 dgD%I  
  B (61)beta factor B(市场)风险因素 N4NH)x  
  B (62)bill 账单 ^%@.Vvz<  
  B (63)bill of exchange 汇票 daNIP1Qn  
  B (64)bill of landing 提单 #ms98pw%5  
  B (65)bill of materials 用料预计单 (3*Hl  
  B (66)bill payable 应付票据 / /rWc,c  
  B (67)bill receivable 应收票据 #-,`4x$m|  
  B (68)bin card 存货记录卡 ?P]md9$(+e  
  B (69)bonus 红利 \F3t&:  
  B (70)book-keeping 薄记 /LzNr0>2  
  B (71)Boston classification 波士顿分类 ".Ug A\0  
  B (72)breakeven chart 保本图 S5!2%-;<k  
  B (73)breakeven point 保本点 K`<P^XJr  
  B (74)breaking-down time 复位时间 m %3Kq%?O  
  B (75)budget 预算 Pl6=._  
  B (76)budget center 预算中心 !*-cf$  
  B (77)budget cost allowance 预算成本折让 0w]?yqnE  
  B (78)budget manual 预算手册 _ji%BwJ  
  B (79)budget period 预算期间 ?A>-_B  
  B (80)budgetary control 预算控制 1vb0G ;a;|  
  B (81)budgeted capacity 预算生产能力 OR{"9)I  
  B (82)burden 制造费用 _v,n~a} &  
  B (83)business center 经营中心 "de:plMofy  
  B (84)business entity 营业个体 9tQk/niMM5  
  B (85)business unit 经营单位 \I]'6N=  
B (86)buy-out management 管理性购买产权 w{IqzmPiH  
  B (87)by-product 副产品 /#5ZP\e  
  C (88)called-up share capital 催缴股本 J-c7ZcTt  
  C (89)capacity 生产能力 bcNYoZ8`  
  C (90)capacity ratios 生产能力比率 ~Sq >c3Wn  
  C (91)capital 资本 w6 .HvH-@?  
  C (92)capital assets pricing model 资本资产计价模式 ~K`bl W47  
  C (93)capital commitment 承诺资本 N Krk*I"G  
  C (94)capital employed 已运用的资本 2XpGgG`2`C  
  C (95)capital expenditure 资本支出 L|?tcic  
  C (96)capital expenditure authorization 资本支出核准 f*Bc`+G  
  C (97)capital expenditure control 资本支出控制 6qf`P!7d]M  
  C (98)capital expenditure proposal 资本支出申请 j!dklQh0  
  C (99)capital funding planning 资本基金筹集计划 Rz]bCiD3 B  
  C (100)capital gain 资本收益 @ XMC$s  
  C (101)capital investment appraisal 资本投资评估 [u:_J qf-  
  C (102)capital maintenance 资本保全 tWuQKN`_  
  C (103)capital resource planning 资本资源计划 CqV \:50g  
  C (104)capital surplus 资本盈余 $mlcaH  
  C (105)capital turnover 资本周转率 ?1sY S  
  C (106)card 记录卡 _6( =0::x  
  C (107)cash 现金 [<t*&Kr+o  
  C (108)cash account 现金账户 ovp>"VuC  
  C (109)cash book 现金账薄 I%Z &i-33y  
  C (110)cash cow 金牛产品 V96BtV sB  
  C (111)cash flow 现金流量 *XuzTGa"  
  C (112)cash discounted 现金贴现 iatQHn >(  
  C (113)cash flow budget 现金流量预算 8:MYeE5  
  C (114)cash flow statement 现金流量表 [cq>QMW  
  C (115)cash ledger 现金分类账 "cx" d:  
  C (116)cash limit 现金限额 3L|k3 `I4  
  C (117)CCA 现时成本会计 s0SB!-Vjm  
  C (118)center 中心 v:'y&yS  
  C (119)changeover time 变更时间 y\x<!_&D  
  C (120)chartered entity 特许经济个体 P^UcpU,  
  C (121)cheque 支票 "P~>AXcq  
  C (122)cheque register 支票登记薄 \JchcQ  
  C (123)coin analysis 零钱分类 "2-TtQV!  
  C (124)classification 分类 sQw-#f7t  
  C (125)clock card 工时卡 1mqFnVkf&+  
  C (126)code 代码 w]}v m-  
  C (127)commitment accounting 承诺确认会计 7VraWW`H'  
  C (128)common cost 共同成本 :>=,sLfJ  
  C (129)company limited by guarantee 有限担保责任公司 [Pay<]c6g  
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