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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 @$(/6]4p  
  A (2)absorbed overhead 已吸收制造费用 3C8W]yw/s  
  A (3)absorption costing 吸收成本计算 L,F )l2  
  A (4)account 账户,报表 " w\Iz]  
  A (5)accounting postulate 会计假设 $*Q_3]AY]  
  A (6)accounting series release 会计公告文件 e!5nz_J1}  
  A (7)accounting valuation 会计计价 vKX $Nf  
  A (8)account sale 承销清单 [@qUQ,Ie  
  A (9)accountability concept 经营责任概念 ]v^;]0vcr  
  A (10)accountancy 会计职业 `[+nz rLkO  
  A (11)accountant 会计师  :_qgpE<  
  A (12)accounting 会计 &dV|~xA6N  
  A (13)agency cost 代理成本 -pRyN]YD  
  A (14)accounting bases 会计基础 ?=]*r>a3  
  A (15)accounting manual 会计手册 gr/o!NC  
  A (16)accounting period 会计期间 n+EK}= DK  
  A (17)accounting policies 会计方针 k_=~ObA$g  
  A (18)accounting rate of return 会计报酬率 f]BG`rJX  
  A (19)accounting reference date 会计参照日 \c! LC4pE  
  A (20)accounting reference period 会计参照期间 Rp2~d  
  A (21)accrual concept 应计概念 gJy Ft8Z<  
  A (22)accrual expenses 应计费用 V^t5 Y+7  
  A (23)acid test ration 速动比率(酸性测试比率) U?6YY` A8  
  A (24)acquisition 购置 RPvOup  
  A (25)acquisition accounting 收购会计 \kpk-[W*x{  
  A (26)activity based accounting 作业基础成本计算 I]`>m3SJ  
  A (27)adjusting events 调整事项 %KeQp W  
  A (28)administrative expenses 行政管理费 lxRzyx  
  A (29)advice note 发货通知 l.i"Z pik  
  A (30)amortization 摊销 %^l77 :O  
  A (31)analytical review 分析性检查 Cl ;B%5yl  
  A (32)annual equivalent cost 年度等量成本法 {V!Jj6n  
  A (33)annual report and accounts 年度报告和报表 27vLI~  
  A (34)appraisal cost 检验成本 6NCa=9  
  A (35)appropriation account 盈余分配账户 3:rH1vG.m  
  A (36)articles of association 公司章程细则 N.q4Ar[x#p  
  A (37)assets 资产  {Y9m;b,X  
  A (38)assets cover 资产保障 ]]s_ 8u 3  
  A (39)asset value per share 每股资产价值 `F>1xMm  
  A (40)associated company 联营公司 $ ;/Ny)"  
  A (41)attainable standard 可达标准 (WK $ )f  
A (42)attributable profit 可归属利润 4 []R?lL  
  A (43)audit 审计 C61KY7iyR  
  A (44)audit report 审计报告 BEM+FG  
  A (45)auditing standards 审计准则 5hE8b  {V  
  A (46)authorized share capital 额定股本 qFV=P k  
  A (47)available hours 可用小时 ;<#fZ0(l;  
  A (48)avoidable costs 可避免成本 O\L(I079  
  B (49)back-to-back loan 易币贷款 )S$!36Ni[  
  B (50)backflush accounting 倒退成本计算 Osb"$8im  
  B (51)bad debts 坏帐 HnVUG4yZTD  
  B (52)bad debts ratio 坏帐比率 %Hu Qc^  
  B (53)bank charges 银行手续费 lX`)Avqa  
  B (54)bank overdraft 银行透支 0>-l {4srs  
  B (55)bank reconciliation 银行存款调节表 181-m7W  
  B (56)bank statement 银行对账单 Y9m'RFZr  
  B (57)bankruptcy 破产 Y#c11q Z  
  B (58)basis of apportionment 分摊基础 YE5v~2  
  B (59)batch 批量 (J): >\a]  
  B (60)batch costing 分批成本计算 fp9ksxb@m  
  B (61)beta factor B(市场)风险因素 )\uy 0+b  
  B (62)bill 账单 ^Y xqJy  
  B (63)bill of exchange 汇票 ~Gc+naE>  
  B (64)bill of landing 提单 ?x@BZe  
  B (65)bill of materials 用料预计单 ..7"&-?g{4  
  B (66)bill payable 应付票据 F5%-6@=  
  B (67)bill receivable 应收票据 Y[;Pl$  
  B (68)bin card 存货记录卡 `4Z#/g  
  B (69)bonus 红利 )^)VyI`O  
  B (70)book-keeping 薄记 b]mRn {r?  
  B (71)Boston classification 波士顿分类 doXd6q4H  
  B (72)breakeven chart 保本图 N7Z&_$B x  
  B (73)breakeven point 保本点 T}2a~  
  B (74)breaking-down time 复位时间 oC U8;z  
  B (75)budget 预算 'E0{zk  
  B (76)budget center 预算中心 M!=v"C#  
  B (77)budget cost allowance 预算成本折让 7%8,*T  
  B (78)budget manual 预算手册 `S< uh9/  
  B (79)budget period 预算期间 J mFzSR?}  
  B (80)budgetary control 预算控制 V:!fe+ Er  
  B (81)budgeted capacity 预算生产能力 _Ux>BJmP  
  B (82)burden 制造费用 8&ZUkDGkJ  
  B (83)business center 经营中心 HqOSQ<-Fo  
  B (84)business entity 营业个体 ,D3q8?j  
  B (85)business unit 经营单位 )TyL3Z\>(  
B (86)buy-out management 管理性购买产权 #>~$`Sg  
  B (87)by-product 副产品 KEY M@,'  
  C (88)called-up share capital 催缴股本 +zs;>'Sf  
  C (89)capacity 生产能力 \I,<G7!0  
  C (90)capacity ratios 生产能力比率 u|8`=  
  C (91)capital 资本 MH"c=mL:  
  C (92)capital assets pricing model 资本资产计价模式 GWA_,/jS%  
  C (93)capital commitment 承诺资本 IQScsqM  
  C (94)capital employed 已运用的资本 OU9=O>  
  C (95)capital expenditure 资本支出 J;"XRE[%5  
  C (96)capital expenditure authorization 资本支出核准 X/i8$yqv  
  C (97)capital expenditure control 资本支出控制 o|alL-  
  C (98)capital expenditure proposal 资本支出申请 % C6 H(  
  C (99)capital funding planning 资本基金筹集计划 15U=2j*.b  
  C (100)capital gain 资本收益 #JuO  
  C (101)capital investment appraisal 资本投资评估 e@0wF59  
  C (102)capital maintenance 资本保全 orzdq  
  C (103)capital resource planning 资本资源计划 sTv/;*  
  C (104)capital surplus 资本盈余 Z1\_[GA  
  C (105)capital turnover 资本周转率 S~/iH Xm  
  C (106)card 记录卡 ~z|/t^  
  C (107)cash 现金 c!Pi)  
  C (108)cash account 现金账户 FAE>N-brQ  
  C (109)cash book 现金账薄 +-ieaF  
  C (110)cash cow 金牛产品 6tG9PG98q9  
  C (111)cash flow 现金流量 g-}Vu1w0{6  
  C (112)cash discounted 现金贴现 5/P?@`/ eT  
  C (113)cash flow budget 现金流量预算 s o~p+]  
  C (114)cash flow statement 现金流量表 yo (&~r  
  C (115)cash ledger 现金分类账 b;m6m4i'f{  
  C (116)cash limit 现金限额 fU)hn  
  C (117)CCA 现时成本会计 RNX}Wlo-s  
  C (118)center 中心 O%c6vp7  
  C (119)changeover time 变更时间 %$]u6GKabi  
  C (120)chartered entity 特许经济个体 4f"be  
  C (121)cheque 支票 3\mFK$#sr  
  C (122)cheque register 支票登记薄 6Mk@,\1  
  C (123)coin analysis 零钱分类 G =< KAJ  
  C (124)classification 分类 'd6hQ4Vw4  
  C (125)clock card 工时卡 o"n^zG  
  C (126)code 代码 Qr0JJoHT  
  C (127)commitment accounting 承诺确认会计 sU bZVPDr  
  C (128)common cost 共同成本 X:62 )^~'  
  C (129)company limited by guarantee 有限担保责任公司 8<.KWr  
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