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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 |=5/Rax^  
  A (2)absorbed overhead 已吸收制造费用 3ZojE ux`  
  A (3)absorption costing 吸收成本计算 ;LMWNy4  
  A (4)account 账户,报表 2f,2rW^ i  
  A (5)accounting postulate 会计假设 3n48%5  
  A (6)accounting series release 会计公告文件 !9 f4R/ ?  
  A (7)accounting valuation 会计计价 KDTDJ8  
  A (8)account sale 承销清单 o8ppMM8_R[  
  A (9)accountability concept 经营责任概念 K5k?H  
  A (10)accountancy 会计职业 2"&) W dm  
  A (11)accountant 会计师 f*fE};  
  A (12)accounting 会计 dR +1aY;  
  A (13)agency cost 代理成本 j*3}1L4P  
  A (14)accounting bases 会计基础 v}[ dnG  
  A (15)accounting manual 会计手册 'jjb[{g^}}  
  A (16)accounting period 会计期间 DWm SC}{.  
  A (17)accounting policies 会计方针 NXU`wnVJ  
  A (18)accounting rate of return 会计报酬率 q SD9Pue  
  A (19)accounting reference date 会计参照日 i9m*g*"2  
  A (20)accounting reference period 会计参照期间 4["&O=:d  
  A (21)accrual concept 应计概念 AGq>=av v  
  A (22)accrual expenses 应计费用 GoE 'L  
  A (23)acid test ration 速动比率(酸性测试比率) o2uj =Gnx  
  A (24)acquisition 购置 8)wt$b  
  A (25)acquisition accounting 收购会计 vAi$ [p*im  
  A (26)activity based accounting 作业基础成本计算 Uyx&E?SlEq  
  A (27)adjusting events 调整事项 zoZH[a`H  
  A (28)administrative expenses 行政管理费 ;t(f1rPyE  
  A (29)advice note 发货通知 _MfD   
  A (30)amortization 摊销 bx}fj#J]En  
  A (31)analytical review 分析性检查 ~?U*6P)o  
  A (32)annual equivalent cost 年度等量成本法 I1"MPx{  
  A (33)annual report and accounts 年度报告和报表 Vrp[r *V@E  
  A (34)appraisal cost 检验成本 yL1CZ_  
  A (35)appropriation account 盈余分配账户 gEJi[E@  
  A (36)articles of association 公司章程细则 @i%YNI5*  
  A (37)assets 资产 G>z,#Xt  
  A (38)assets cover 资产保障 R_kQPP  
  A (39)asset value per share 每股资产价值 i8PuC^]  
  A (40)associated company 联营公司 io%')0p5q  
  A (41)attainable standard 可达标准 m*e YC  
A (42)attributable profit 可归属利润 `<fh+*  
  A (43)audit 审计 sl|_=oXT  
  A (44)audit report 审计报告 ..<3%fL3  
  A (45)auditing standards 审计准则 :}q\tNY<  
  A (46)authorized share capital 额定股本 ,)fkr]`<  
  A (47)available hours 可用小时 ~<9{#uM  
  A (48)avoidable costs 可避免成本 JPx7EEkZR4  
  B (49)back-to-back loan 易币贷款 HY}j!X  
  B (50)backflush accounting 倒退成本计算 r\M9_s8  
  B (51)bad debts 坏帐 L%cVykWY"  
  B (52)bad debts ratio 坏帐比率 Vpp&|n9^  
  B (53)bank charges 银行手续费 ofdZ1F  
  B (54)bank overdraft 银行透支 - u3e5gW  
  B (55)bank reconciliation 银行存款调节表 R;}22s  
  B (56)bank statement 银行对账单 %NARyz  
  B (57)bankruptcy 破产 [QczlwmO  
  B (58)basis of apportionment 分摊基础 P0GeZ02]  
  B (59)batch 批量 #kmh :P  
  B (60)batch costing 分批成本计算 uCP>y6I  
  B (61)beta factor B(市场)风险因素 .tXtcf/  
  B (62)bill 账单 1np^(['ih  
  B (63)bill of exchange 汇票 \%A%s*1  
  B (64)bill of landing 提单 A74920X`W  
  B (65)bill of materials 用料预计单 d"Q |I  
  B (66)bill payable 应付票据 Bl;KOR  
  B (67)bill receivable 应收票据 { T]?o~W  
  B (68)bin card 存货记录卡 !<\Br   
  B (69)bonus 红利 b.yh8|&  
  B (70)book-keeping 薄记 53OJ-m%a  
  B (71)Boston classification 波士顿分类 /^7iZ|>:M:  
  B (72)breakeven chart 保本图 fI|[Z+"  
  B (73)breakeven point 保本点 ^U  q  
  B (74)breaking-down time 复位时间 (lH,JX`$a  
  B (75)budget 预算 MXvXVhCU  
  B (76)budget center 预算中心 >cR)?P/o  
  B (77)budget cost allowance 预算成本折让 k|E]YvnfG  
  B (78)budget manual 预算手册 G*}F5.>8(  
  B (79)budget period 预算期间 e [0w5)X   
  B (80)budgetary control 预算控制 nCxAQ|P?  
  B (81)budgeted capacity 预算生产能力 -X1X)0v$  
  B (82)burden 制造费用 4? (W%?  
  B (83)business center 经营中心 (9RslvK L  
  B (84)business entity 营业个体 FG-L0X  
  B (85)business unit 经营单位 KFWJ}pNq  
B (86)buy-out management 管理性购买产权 4Yjx{5QSAG  
  B (87)by-product 副产品 u<tk G B  
  C (88)called-up share capital 催缴股本 H{G{H=K_  
  C (89)capacity 生产能力 _}Ps(_5D  
  C (90)capacity ratios 生产能力比率 _YHu96H;  
  C (91)capital 资本 T1Ta?b  
  C (92)capital assets pricing model 资本资产计价模式 edC 4BHE  
  C (93)capital commitment 承诺资本 JBX[bx52<r  
  C (94)capital employed 已运用的资本 ,/Cq v   
  C (95)capital expenditure 资本支出 ;?L\Fz(<   
  C (96)capital expenditure authorization 资本支出核准 z(HaRB3l  
  C (97)capital expenditure control 资本支出控制 4sF v?W  
  C (98)capital expenditure proposal 资本支出申请 0tz:Wd*<  
  C (99)capital funding planning 资本基金筹集计划 :`,3h%  
  C (100)capital gain 资本收益 0~gO'*2P  
  C (101)capital investment appraisal 资本投资评估 `$R A< 3  
  C (102)capital maintenance 资本保全 e$/B_o7(  
  C (103)capital resource planning 资本资源计划 <G3&z#]#4  
  C (104)capital surplus 资本盈余 b=PVIZ  
  C (105)capital turnover 资本周转率 o|8`>!hF  
  C (106)card 记录卡 / !xF?OmVd  
  C (107)cash 现金 fP-|+ Ty O  
  C (108)cash account 现金账户 w7kJg'X/6  
  C (109)cash book 现金账薄 )mcEQ-!b  
  C (110)cash cow 金牛产品 +V(5w`qx  
  C (111)cash flow 现金流量 pw020}`  
  C (112)cash discounted 现金贴现 uQ Co6"e  
  C (113)cash flow budget 现金流量预算 VM=+afY5M  
  C (114)cash flow statement 现金流量表 [J#1Ff;  
  C (115)cash ledger 现金分类账 (M-ZQ -  
  C (116)cash limit 现金限额 %Z]'!X  
  C (117)CCA 现时成本会计 12`_;[37  
  C (118)center 中心 O}ejWP8>  
  C (119)changeover time 变更时间 Jobiq]|>  
  C (120)chartered entity 特许经济个体 df*w>xS  
  C (121)cheque 支票 SAv<&  
  C (122)cheque register 支票登记薄 ?w&SW{ I  
  C (123)coin analysis 零钱分类 *TdnB'Gd  
  C (124)classification 分类 CQg X=!q  
  C (125)clock card 工时卡 ]o/|na*  
  C (126)code 代码 zsl,,gk9Y  
  C (127)commitment accounting 承诺确认会计 \+PIe7f_  
  C (128)common cost 共同成本 dj9 ?t  
  C (129)company limited by guarantee 有限担保责任公司 t!;/Z6\Pb  
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