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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 W_RN@O  
  A (2)absorbed overhead 已吸收制造费用 G6q*U,  
  A (3)absorption costing 吸收成本计算 <RJ+f-  
  A (4)account 账户,报表 0T.kwZ8  
  A (5)accounting postulate 会计假设 W,bu=2K6  
  A (6)accounting series release 会计公告文件 TxvvCV^  
  A (7)accounting valuation 会计计价 @r3,|tkrz  
  A (8)account sale 承销清单 . kp3<.  
  A (9)accountability concept 经营责任概念 |oX1J<LM  
  A (10)accountancy 会计职业 bu,xIT^  
  A (11)accountant 会计师 b:(t22m#?  
  A (12)accounting 会计 Hd89./v`:  
  A (13)agency cost 代理成本 ;X%8I$Ba,  
  A (14)accounting bases 会计基础 :@#6]W  
  A (15)accounting manual 会计手册 w" ,ab j  
  A (16)accounting period 会计期间 u]MQ(@HHF  
  A (17)accounting policies 会计方针 eZMfn$McJv  
  A (18)accounting rate of return 会计报酬率 q$7/X;A  
  A (19)accounting reference date 会计参照日 FJ{6_=@D  
  A (20)accounting reference period 会计参照期间 9"cyZO  
  A (21)accrual concept 应计概念 Ws;X;7tS  
  A (22)accrual expenses 应计费用 8/ zv3.+[  
  A (23)acid test ration 速动比率(酸性测试比率) V@pUU~6R  
  A (24)acquisition 购置 6wH:jd9,  
  A (25)acquisition accounting 收购会计 t`pbEjE0K  
  A (26)activity based accounting 作业基础成本计算 L|Bjw3K&D  
  A (27)adjusting events 调整事项 d5#z\E??  
  A (28)administrative expenses 行政管理费 q]#j,}cN9  
  A (29)advice note 发货通知 FE3uNfQs|  
  A (30)amortization 摊销 c!]Q0ib6  
  A (31)analytical review 分析性检查 lQ!(l Ph  
  A (32)annual equivalent cost 年度等量成本法 N ,nvAM  
  A (33)annual report and accounts 年度报告和报表 BY>]6SrP  
  A (34)appraisal cost 检验成本 =k##*%  
  A (35)appropriation account 盈余分配账户 k%?qN,Cl  
  A (36)articles of association 公司章程细则 [ @9a  
  A (37)assets 资产 u]sxX")  
  A (38)assets cover 资产保障 vf?Xt  
  A (39)asset value per share 每股资产价值 />2zKF?  
  A (40)associated company 联营公司 Xh@;4n  
  A (41)attainable standard 可达标准 x\aCZ  
A (42)attributable profit 可归属利润 dZuPR  
  A (43)audit 审计 `Ln1g@  
  A (44)audit report 审计报告 (je`sV  
  A (45)auditing standards 审计准则 ZDx1v_xr  
  A (46)authorized share capital 额定股本 kJpr:4;@_  
  A (47)available hours 可用小时 lY[\eQ 1:  
  A (48)avoidable costs 可避免成本 Wn&9R j  
  B (49)back-to-back loan 易币贷款 hCob^o  
  B (50)backflush accounting 倒退成本计算 FZtT2Z4 &i  
  B (51)bad debts 坏帐 R{UZCFZ  
  B (52)bad debts ratio 坏帐比率 6f) 7*j~  
  B (53)bank charges 银行手续费 &Y1RPO41J  
  B (54)bank overdraft 银行透支  TUq ,  
  B (55)bank reconciliation 银行存款调节表 &"d :+!4h  
  B (56)bank statement 银行对账单 H^<?h6T  
  B (57)bankruptcy 破产 DWupLJpk;c  
  B (58)basis of apportionment 分摊基础 z?WkHQ9  
  B (59)batch 批量 lm|s%  
  B (60)batch costing 分批成本计算 /Nns3oE  
  B (61)beta factor B(市场)风险因素 V\=%u<f  
  B (62)bill 账单 \?[m%$A  
  B (63)bill of exchange 汇票 ~(]'ah,  
  B (64)bill of landing 提单 8 @r>`c  
  B (65)bill of materials 用料预计单 [~ !9t9+~  
  B (66)bill payable 应付票据 pER[^LH_)  
  B (67)bill receivable 应收票据 `a5,5}7v%`  
  B (68)bin card 存货记录卡 oF_ '<\ly=  
  B (69)bonus 红利 CEJqo8ds  
  B (70)book-keeping 薄记 "qoJIwl#q  
  B (71)Boston classification 波士顿分类 &Z%'xAOGR  
  B (72)breakeven chart 保本图 p~OX1RBI  
  B (73)breakeven point 保本点 >N"=10  
  B (74)breaking-down time 复位时间 (5kL6d2  
  B (75)budget 预算  q+ka}@  
  B (76)budget center 预算中心 \m(>Q  
  B (77)budget cost allowance 预算成本折让 [ nLd>2P  
  B (78)budget manual 预算手册 !eP0b~$/^J  
  B (79)budget period 预算期间 LBIEG_/m  
  B (80)budgetary control 预算控制 0s6eF+bs  
  B (81)budgeted capacity 预算生产能力 ik5"9b-\<  
  B (82)burden 制造费用 b6g/SIae  
  B (83)business center 经营中心 * yGlX[  
  B (84)business entity 营业个体 ihD|e&  
  B (85)business unit 经营单位 Ct]?  /  
B (86)buy-out management 管理性购买产权 \O )u' Bu  
  B (87)by-product 副产品 *~^%s +b  
  C (88)called-up share capital 催缴股本 U04)XfO;]  
  C (89)capacity 生产能力 m5 l&  
  C (90)capacity ratios 生产能力比率 q#`;G,rs  
  C (91)capital 资本 dTqL[?wH?  
  C (92)capital assets pricing model 资本资产计价模式 O@>{%u  
  C (93)capital commitment 承诺资本 L#fSP  
  C (94)capital employed 已运用的资本 64D4*GQ  
  C (95)capital expenditure 资本支出 5uU{!JuSa  
  C (96)capital expenditure authorization 资本支出核准 T#a6X;9P  
  C (97)capital expenditure control 资本支出控制 lHO.pN`2  
  C (98)capital expenditure proposal 资本支出申请 4F+G;'JV  
  C (99)capital funding planning 资本基金筹集计划 pIY3ft\  
  C (100)capital gain 资本收益 - XB[2h  
  C (101)capital investment appraisal 资本投资评估 Ni#y=cb  
  C (102)capital maintenance 资本保全 :@S=0|:j  
  C (103)capital resource planning 资本资源计划 r@ba1*y0  
  C (104)capital surplus 资本盈余 H%;pPkIi  
  C (105)capital turnover 资本周转率 t![972.&  
  C (106)card 记录卡 J7k=5Fqej;  
  C (107)cash 现金 5#::42oE  
  C (108)cash account 现金账户  (Kj>Ao  
  C (109)cash book 现金账薄 rLcXo %w  
  C (110)cash cow 金牛产品 \3whM6tK  
  C (111)cash flow 现金流量 Fl++rUT  
  C (112)cash discounted 现金贴现 >Sm#-4B-  
  C (113)cash flow budget 现金流量预算 $it>*%  
  C (114)cash flow statement 现金流量表 ,&jjp eZP  
  C (115)cash ledger 现金分类账 Y^gIvX  
  C (116)cash limit 现金限额 ;V^I>-fnm  
  C (117)CCA 现时成本会计 F8B:P7I  
  C (118)center 中心 1wW4bg 5  
  C (119)changeover time 变更时间 Z$S0X $q}  
  C (120)chartered entity 特许经济个体 ihIRB9  
  C (121)cheque 支票 Tx/KL%X  
  C (122)cheque register 支票登记薄 kS_3 7-;  
  C (123)coin analysis 零钱分类 kp*BAQ  
  C (124)classification 分类 w^/"j_p@  
  C (125)clock card 工时卡 uN6xOq/  
  C (126)code 代码 \p\rPf Y{>  
  C (127)commitment accounting 承诺确认会计 94.M 8  
  C (128)common cost 共同成本 ,62BZyT,T,  
  C (129)company limited by guarantee 有限担保责任公司 ?{>5IjL)en  
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