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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 K"r'w8  P  
  A (2)absorbed overhead 已吸收制造费用 -?WhJ.U  
  A (3)absorption costing 吸收成本计算 9L'R;H?L  
  A (4)account 账户,报表 u;*Wc9>sU  
  A (5)accounting postulate 会计假设 "b"Q0"w  
  A (6)accounting series release 会计公告文件 SD^6ib/]b  
  A (7)accounting valuation 会计计价 64OgE!  
  A (8)account sale 承销清单 v='h  
  A (9)accountability concept 经营责任概念 |PED8K:rU  
  A (10)accountancy 会计职业 RHGs (d7-  
  A (11)accountant 会计师 wDV%.Cc  
  A (12)accounting 会计 T=w5FT  
  A (13)agency cost 代理成本 ApYri|^r  
  A (14)accounting bases 会计基础 :n&n"`D~  
  A (15)accounting manual 会计手册 lT3, G#(  
  A (16)accounting period 会计期间 fK|F`F2V  
  A (17)accounting policies 会计方针 rSVU|O3m;  
  A (18)accounting rate of return 会计报酬率 cO"7wgg  
  A (19)accounting reference date 会计参照日 u@$C i/J*  
  A (20)accounting reference period 会计参照期间 4=>4fia&D  
  A (21)accrual concept 应计概念 zl j%v/9  
  A (22)accrual expenses 应计费用 vH+QI  
  A (23)acid test ration 速动比率(酸性测试比率) Y|=/*?o}  
  A (24)acquisition 购置 5/v@VUzH  
  A (25)acquisition accounting 收购会计 L;0ZB=3n  
  A (26)activity based accounting 作业基础成本计算 KS/1ux4x  
  A (27)adjusting events 调整事项 dkC[Jt  
  A (28)administrative expenses 行政管理费 ~',<7eW  
  A (29)advice note 发货通知 PZRm.vC)k  
  A (30)amortization 摊销 37@_"  
  A (31)analytical review 分析性检查 qmcLG*^,  
  A (32)annual equivalent cost 年度等量成本法 3cNF^?\=  
  A (33)annual report and accounts 年度报告和报表 F~dq7 AS  
  A (34)appraisal cost 检验成本 mzz77i  
  A (35)appropriation account 盈余分配账户 AoEG%nT  
  A (36)articles of association 公司章程细则 mT8($KQ  
  A (37)assets 资产 <[2]p\rj  
  A (38)assets cover 资产保障 Kd _tjWS  
  A (39)asset value per share 每股资产价值 yD+)!q"  
  A (40)associated company 联营公司 H1'`* }V  
  A (41)attainable standard 可达标准 D^Bd>Ey4  
A (42)attributable profit 可归属利润 Y zXL8  
  A (43)audit 审计 N6Fj} m&E  
  A (44)audit report 审计报告 Wm nsD!  
  A (45)auditing standards 审计准则 =3J &UQL  
  A (46)authorized share capital 额定股本 c_]$UM[7L  
  A (47)available hours 可用小时 `<h}Ygo>k/  
  A (48)avoidable costs 可避免成本 xoD5z<<  
  B (49)back-to-back loan 易币贷款 3r?Bnf:  
  B (50)backflush accounting 倒退成本计算 ,o}!pQ  
  B (51)bad debts 坏帐 gg(^:`+  
  B (52)bad debts ratio 坏帐比率 m?G}%u  
  B (53)bank charges 银行手续费 qh/q<  
  B (54)bank overdraft 银行透支 t,;1?W#  
  B (55)bank reconciliation 银行存款调节表 MX 2UYZ&  
  B (56)bank statement 银行对账单 7CzZH kTg  
  B (57)bankruptcy 破产  ] }XK  
  B (58)basis of apportionment 分摊基础 Lnnl++8Y  
  B (59)batch 批量 `Njv#K} U  
  B (60)batch costing 分批成本计算 `5;O|qRq  
  B (61)beta factor B(市场)风险因素 #_}lF<k  
  B (62)bill 账单 @ba5iIt  
  B (63)bill of exchange 汇票 N0h"EV[  
  B (64)bill of landing 提单 Z<Rz}8s  
  B (65)bill of materials 用料预计单 ^.F@yo2}  
  B (66)bill payable 应付票据 w8*+l0  
  B (67)bill receivable 应收票据 <`sVu  
  B (68)bin card 存货记录卡 :<w3.(Z  
  B (69)bonus 红利 .}6 YKKqS  
  B (70)book-keeping 薄记 wh:O"&qk  
  B (71)Boston classification 波士顿分类 C:g2E[#  
  B (72)breakeven chart 保本图 qn#\ro1H  
  B (73)breakeven point 保本点 v9Oyboh(y  
  B (74)breaking-down time 复位时间 e =Vu;  
  B (75)budget 预算 Re('7m h~  
  B (76)budget center 预算中心 VkT8l4($X<  
  B (77)budget cost allowance 预算成本折让 $!Z6?+  
  B (78)budget manual 预算手册 ZGa>^k[:  
  B (79)budget period 预算期间 JY#IeNL  
  B (80)budgetary control 预算控制 mCe,(/>l+  
  B (81)budgeted capacity 预算生产能力 &"fMiK3  
  B (82)burden 制造费用 1`2n<qo  
  B (83)business center 经营中心 _/ZIDIn  
  B (84)business entity 营业个体 |Sy |E  
  B (85)business unit 经营单位 b p:WN  
B (86)buy-out management 管理性购买产权 Ze' AZF  
  B (87)by-product 副产品 =Z iyT$p  
  C (88)called-up share capital 催缴股本 {Q?AIp6u|  
  C (89)capacity 生产能力 5UR$Pn2a2  
  C (90)capacity ratios 生产能力比率 "[(_C&Ot4  
  C (91)capital 资本 QfB \h[A  
  C (92)capital assets pricing model 资本资产计价模式 @0?Mwy!  
  C (93)capital commitment 承诺资本 e|+U7=CK  
  C (94)capital employed 已运用的资本 ZrnZ7,!@  
  C (95)capital expenditure 资本支出 cu]2`DF  
  C (96)capital expenditure authorization 资本支出核准 ~Rk%M$E9  
  C (97)capital expenditure control 资本支出控制 w`,[w,t  
  C (98)capital expenditure proposal 资本支出申请 IP$^)t[  
  C (99)capital funding planning 资本基金筹集计划 ~;,]/'O  
  C (100)capital gain 资本收益 q"'^W<i  
  C (101)capital investment appraisal 资本投资评估 #O z<<G<  
  C (102)capital maintenance 资本保全 /sH3Rk.>  
  C (103)capital resource planning 资本资源计划 3k5OYUk  
  C (104)capital surplus 资本盈余 Ttb @98  
  C (105)capital turnover 资本周转率 |]HU$Gt S  
  C (106)card 记录卡 "0+_P{w+  
  C (107)cash 现金 Miqu  
  C (108)cash account 现金账户 FD*`$.e3\  
  C (109)cash book 现金账薄 AYd7qx:~  
  C (110)cash cow 金牛产品 x:O ?Fj  
  C (111)cash flow 现金流量 BQmg$N,F  
  C (112)cash discounted 现金贴现 |dpOE<f[  
  C (113)cash flow budget 现金流量预算 7qV_QZ!.  
  C (114)cash flow statement 现金流量表 3/>McZ@OH  
  C (115)cash ledger 现金分类账 &4sUi K"  
  C (116)cash limit 现金限额 K!"[,=u_  
  C (117)CCA 现时成本会计 (EIdw\  
  C (118)center 中心 kWc%u-_  
  C (119)changeover time 变更时间 %+i g7a:  
  C (120)chartered entity 特许经济个体 ..3TB=Z#  
  C (121)cheque 支票 @a)@1:=Rm  
  C (122)cheque register 支票登记薄 [Oe$E5qv)]  
  C (123)coin analysis 零钱分类 J2Ocf&y;  
  C (124)classification 分类 7m{ 'V`F  
  C (125)clock card 工时卡 nM34zVy  
  C (126)code 代码 : Sk0?WU  
  C (127)commitment accounting 承诺确认会计 E:T<mI?d  
  C (128)common cost 共同成本 W*e6F?G  
  C (129)company limited by guarantee 有限担保责任公司 *TVr| to  
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