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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 ;wvhe;!  
  A (2)absorbed overhead 已吸收制造费用 %nkP?gn"a  
  A (3)absorption costing 吸收成本计算 ag\xwS#i5H  
  A (4)account 账户,报表 WTP~MJ#C  
  A (5)accounting postulate 会计假设 BK16~Wl  
  A (6)accounting series release 会计公告文件 & e~g}7  
  A (7)accounting valuation 会计计价 0($ O1j~$  
  A (8)account sale 承销清单 UL   
  A (9)accountability concept 经营责任概念 8KrqJN0\  
  A (10)accountancy 会计职业 1' {A,!  
  A (11)accountant 会计师 *D$[@-7  
  A (12)accounting 会计 ",gWO 8T  
  A (13)agency cost 代理成本 %uW q)D4r  
  A (14)accounting bases 会计基础 @z!|HLD+  
  A (15)accounting manual 会计手册 %Vp'^,&S  
  A (16)accounting period 会计期间 Y &"rf   
  A (17)accounting policies 会计方针 .Q^8 _'ZG  
  A (18)accounting rate of return 会计报酬率 _9Zwg+oO[  
  A (19)accounting reference date 会计参照日 0j )D[K  
  A (20)accounting reference period 会计参照期间 Pa-p9]gq  
  A (21)accrual concept 应计概念 @3F4Lg6H|  
  A (22)accrual expenses 应计费用 y6*9, CF  
  A (23)acid test ration 速动比率(酸性测试比率) 3"ii_#1  
  A (24)acquisition 购置 k&h3"  
  A (25)acquisition accounting 收购会计 Fs,#d%4@%  
  A (26)activity based accounting 作业基础成本计算 +7]]=e<[E  
  A (27)adjusting events 调整事项 8 qY\T0  
  A (28)administrative expenses 行政管理费 vdLBf+Zi  
  A (29)advice note 发货通知 CtO`t5  
  A (30)amortization 摊销 <.yL&$9  
  A (31)analytical review 分析性检查 !^:)zORYR  
  A (32)annual equivalent cost 年度等量成本法 AQH\ ;L  
  A (33)annual report and accounts 年度报告和报表 ]a} K%D)H  
  A (34)appraisal cost 检验成本 N @24)g?  
  A (35)appropriation account 盈余分配账户 .7|kxJq  
  A (36)articles of association 公司章程细则 n%J {Tcn6  
  A (37)assets 资产 Ur/+nL{  
  A (38)assets cover 资产保障 QmpP_eS >  
  A (39)asset value per share 每股资产价值 lS.&>{  
  A (40)associated company 联营公司 np#RBy  
  A (41)attainable standard 可达标准 ~T_4M  
A (42)attributable profit 可归属利润 <FfdOK_  
  A (43)audit 审计 l6wN&JHTh  
  A (44)audit report 审计报告 Av#_cL  
  A (45)auditing standards 审计准则 ?'dsiA[  
  A (46)authorized share capital 额定股本 6ofi8( n[  
  A (47)available hours 可用小时 v l{G;[6  
  A (48)avoidable costs 可避免成本 W".: 1ov#B  
  B (49)back-to-back loan 易币贷款 FXi"o $N  
  B (50)backflush accounting 倒退成本计算 ?7Y6: zo$^  
  B (51)bad debts 坏帐 GV1SKa  
  B (52)bad debts ratio 坏帐比率 o'8`>rb  
  B (53)bank charges 银行手续费 $ MN1:ih  
  B (54)bank overdraft 银行透支 hZ ve8J  
  B (55)bank reconciliation 银行存款调节表 t69C48}15  
  B (56)bank statement 银行对账单 ,a&&y0,  
  B (57)bankruptcy 破产 4*K~6Vh  
  B (58)basis of apportionment 分摊基础 {|;5P.,l  
  B (59)batch 批量 9mEt**s Ur  
  B (60)batch costing 分批成本计算 rLU+-_  
  B (61)beta factor B(市场)风险因素 Sas &P:# r  
  B (62)bill 账单 ?Z ]5 [  
  B (63)bill of exchange 汇票 w[bhm$SX]B  
  B (64)bill of landing 提单 [-*1M4D9  
  B (65)bill of materials 用料预计单 xM dbS4&!  
  B (66)bill payable 应付票据 2,nVo^13}  
  B (67)bill receivable 应收票据 Dp5hr8bT  
  B (68)bin card 存货记录卡 L1'#wH  
  B (69)bonus 红利 @w H+,]xE  
  B (70)book-keeping 薄记 uTemAIp $u  
  B (71)Boston classification 波士顿分类 h]6"~ m  
  B (72)breakeven chart 保本图 _Py/,Ks.q  
  B (73)breakeven point 保本点 ]Ywj@-*q  
  B (74)breaking-down time 复位时间 ^WZcM#~TL  
  B (75)budget 预算 zO)>(E?  
  B (76)budget center 预算中心 ^,?dk![1Cv  
  B (77)budget cost allowance 预算成本折让 m kR1iY  
  B (78)budget manual 预算手册 k|Hxd^^I  
  B (79)budget period 预算期间 kFJ sB,2-  
  B (80)budgetary control 预算控制 "o=*f/M  
  B (81)budgeted capacity 预算生产能力 -27uh  
  B (82)burden 制造费用 x2^Yvgc-  
  B (83)business center 经营中心 3( Y#*f|  
  B (84)business entity 营业个体 !yo/ F& 6  
  B (85)business unit 经营单位 A 11w{`EM  
B (86)buy-out management 管理性购买产权 ?\ qfuA9.  
  B (87)by-product 副产品 3M;[.b  
  C (88)called-up share capital 催缴股本 @ 435K'!  
  C (89)capacity 生产能力 8hTtBa  
  C (90)capacity ratios 生产能力比率 TTJFF\$?  
  C (91)capital 资本 X"S-f; b#  
  C (92)capital assets pricing model 资本资产计价模式 $6(,/}==0  
  C (93)capital commitment 承诺资本 9WJS.\G^  
  C (94)capital employed 已运用的资本 5eZ8$-&([  
  C (95)capital expenditure 资本支出 Lq&;`)BJ  
  C (96)capital expenditure authorization 资本支出核准 `30og]F0YJ  
  C (97)capital expenditure control 资本支出控制 0X`sQNx  
  C (98)capital expenditure proposal 资本支出申请 xHA6  
  C (99)capital funding planning 资本基金筹集计划 * 5H  
  C (100)capital gain 资本收益 ^x! N]  
  C (101)capital investment appraisal 资本投资评估 ux[h\Tp  
  C (102)capital maintenance 资本保全 :V(+]<  
  C (103)capital resource planning 资本资源计划 @AXRKYQ{t  
  C (104)capital surplus 资本盈余 V/=NIeSE  
  C (105)capital turnover 资本周转率 Po%+:0oX  
  C (106)card 记录卡 }mz6z<pJ_  
  C (107)cash 现金 ^!={=No]  
  C (108)cash account 现金账户 DNP %]{J  
  C (109)cash book 现金账薄 PRs[! EB6  
  C (110)cash cow 金牛产品 [7K-L6X  
  C (111)cash flow 现金流量 y+ZRh?2  
  C (112)cash discounted 现金贴现 )zFPf]gz  
  C (113)cash flow budget 现金流量预算 .pP{;:Avpn  
  C (114)cash flow statement 现金流量表 &a'H vQV  
  C (115)cash ledger 现金分类账 ?,_$;g  
  C (116)cash limit 现金限额 x=UwyZ  
  C (117)CCA 现时成本会计 ?0v(_ v  
  C (118)center 中心 gUfLw  
  C (119)changeover time 变更时间 hdi/k!9[\  
  C (120)chartered entity 特许经济个体 U"1z"PcV  
  C (121)cheque 支票 Z!@<[Vo6  
  C (122)cheque register 支票登记薄 J>I.|@W4  
  C (123)coin analysis 零钱分类 o\_@4hXf  
  C (124)classification 分类 aV^wTs#2I  
  C (125)clock card 工时卡 So ?ScX\lG  
  C (126)code 代码 $6W o$c%  
  C (127)commitment accounting 承诺确认会计 j%2l%Mx(  
  C (128)common cost 共同成本 `/zx2Tkk  
  C (129)company limited by guarantee 有限担保责任公司 }U)g<Kzh  
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