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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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— 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 dGk"`/@  
  A (2)absorbed overhead 已吸收制造费用 GU> j8.  
  A (3)absorption costing 吸收成本计算 R-m5(  
  A (4)account 账户,报表 8/>.g.]  
  A (5)accounting postulate 会计假设 :dW\Q&iW  
  A (6)accounting series release 会计公告文件 #3*cA!V.<  
  A (7)accounting valuation 会计计价 HFP'b=?`]|  
  A (8)account sale 承销清单 &V*MNi,4Z  
  A (9)accountability concept 经营责任概念 GwF8ze+cH  
  A (10)accountancy 会计职业 ({rcH.:  
  A (11)accountant 会计师 4k^P1  
  A (12)accounting 会计 H (;@7dh  
  A (13)agency cost 代理成本 S~:uOm2t\  
  A (14)accounting bases 会计基础 -crMO57/  
  A (15)accounting manual 会计手册 v`K%dBa  
  A (16)accounting period 会计期间 \r:*`Z*y  
  A (17)accounting policies 会计方针 QP\:wi  
  A (18)accounting rate of return 会计报酬率 h.R46:  
  A (19)accounting reference date 会计参照日 4eB'mPor  
  A (20)accounting reference period 会计参照期间 4)e1K/PJ)  
  A (21)accrual concept 应计概念 2+y wy^  
  A (22)accrual expenses 应计费用 \Ebh6SRp\  
  A (23)acid test ration 速动比率(酸性测试比率) =aB+|E  
  A (24)acquisition 购置 a%c <3'  
  A (25)acquisition accounting 收购会计 % WDTnEm  
  A (26)activity based accounting 作业基础成本计算 H,TApF89A  
  A (27)adjusting events 调整事项 MuWZf2C  
  A (28)administrative expenses 行政管理费 /#T{0GBXe  
  A (29)advice note 发货通知 XdA]);,  
  A (30)amortization 摊销 e^ N~)Nlj  
  A (31)analytical review 分析性检查 <|k :%  
  A (32)annual equivalent cost 年度等量成本法 <VD7(j]'^  
  A (33)annual report and accounts 年度报告和报表 U<&=pv  
  A (34)appraisal cost 检验成本 _5S0A0  
  A (35)appropriation account 盈余分配账户 =SmU ;t>t/  
  A (36)articles of association 公司章程细则 jo&j<3i  
  A (37)assets 资产 f 4pIF"U9>  
  A (38)assets cover 资产保障 M 0}r)@  
  A (39)asset value per share 每股资产价值 SM)"vr_  
  A (40)associated company 联营公司 `scW.Vem  
  A (41)attainable standard 可达标准 }^$#vJ(a7K  
A (42)attributable profit 可归属利润 K@e2%hk9x  
  A (43)audit 审计 {wM<i  
  A (44)audit report 审计报告 v`mB82s  
  A (45)auditing standards 审计准则 OP+*%$wR  
  A (46)authorized share capital 额定股本 axmq/8X  
  A (47)available hours 可用小时 M{orw;1Isy  
  A (48)avoidable costs 可避免成本 Lbo3f wW  
  B (49)back-to-back loan 易币贷款 !+$QN4{9  
  B (50)backflush accounting 倒退成本计算 ">=Ep+ix  
  B (51)bad debts 坏帐 &i3SB[|  
  B (52)bad debts ratio 坏帐比率 |e!Y C iU  
  B (53)bank charges 银行手续费 CC^]Y.9  
  B (54)bank overdraft 银行透支 F^{31iU~CX  
  B (55)bank reconciliation 银行存款调节表 b0'}BMJ  
  B (56)bank statement 银行对账单 bK}ZR*)  
  B (57)bankruptcy 破产 ;/V])4=  
  B (58)basis of apportionment 分摊基础 $hCS-9%&  
  B (59)batch 批量 tt-ci,X+  
  B (60)batch costing 分批成本计算 MPnMLUB $\  
  B (61)beta factor B(市场)风险因素 -flcB|I`  
  B (62)bill 账单 r{?qvl!q  
  B (63)bill of exchange 汇票 e}5 x6t  
  B (64)bill of landing 提单 %`pi*/(  
  B (65)bill of materials 用料预计单 u= dj3q  
  B (66)bill payable 应付票据 *VXx\&  
  B (67)bill receivable 应收票据 IR3SP[K"  
  B (68)bin card 存货记录卡 4P?`< K'  
  B (69)bonus 红利 M*n94L=Sg&  
  B (70)book-keeping 薄记 .n_Z0&i/w  
  B (71)Boston classification 波士顿分类 ~rI2 RJ  
  B (72)breakeven chart 保本图 lFf>z}eLy  
  B (73)breakeven point 保本点 ;yqHt!N  
  B (74)breaking-down time 复位时间 + R6X  
  B (75)budget 预算 7./WS, 49  
  B (76)budget center 预算中心 <W WZb\"{  
  B (77)budget cost allowance 预算成本折让 whe%o  
  B (78)budget manual 预算手册 ?IQDk|<%  
  B (79)budget period 预算期间 kK4+K74B  
  B (80)budgetary control 预算控制 3d;J"e+?  
  B (81)budgeted capacity 预算生产能力 @Oz3A<M  
  B (82)burden 制造费用 %VB4/~ "  
  B (83)business center 经营中心 \kV|S=~@  
  B (84)business entity 营业个体 7)}_' p  
  B (85)business unit 经营单位 vK/`or3U  
B (86)buy-out management 管理性购买产权 ?/T=G k  
  B (87)by-product 副产品 *ze/$vz-  
  C (88)called-up share capital 催缴股本 ?#<'w(^%#  
  C (89)capacity 生产能力 S=kO9"RB]  
  C (90)capacity ratios 生产能力比率 ;Q&9 t  
  C (91)capital 资本 416}# Mk  
  C (92)capital assets pricing model 资本资产计价模式 HZ!<dy3  
  C (93)capital commitment 承诺资本 Qt\:A!'jw  
  C (94)capital employed 已运用的资本 D&K9!z"]  
  C (95)capital expenditure 资本支出 ,_V/W'  
  C (96)capital expenditure authorization 资本支出核准 J"h2"$v,  
  C (97)capital expenditure control 资本支出控制 ~C>;0a;<:  
  C (98)capital expenditure proposal 资本支出申请 S['%>  
  C (99)capital funding planning 资本基金筹集计划 ,>qtnwvlHP  
  C (100)capital gain 资本收益 $<=d[ 6  
  C (101)capital investment appraisal 资本投资评估 }+S~Ah?(  
  C (102)capital maintenance 资本保全 -#;ZZ \fdj  
  C (103)capital resource planning 资本资源计划 .P T7  
  C (104)capital surplus 资本盈余 (gE<`b  
  C (105)capital turnover 资本周转率 9 4bDJy1  
  C (106)card 记录卡 6)=;cc{Vr  
  C (107)cash 现金 IDF0nx]  
  C (108)cash account 现金账户 90F.9rh  
  C (109)cash book 现金账薄 qmPu D/ c  
  C (110)cash cow 金牛产品 3rZPVR$))  
  C (111)cash flow 现金流量 im+g |9@%  
  C (112)cash discounted 现金贴现 gkTwGI+w  
  C (113)cash flow budget 现金流量预算 F@ pf._c  
  C (114)cash flow statement 现金流量表 "WmsBdO  
  C (115)cash ledger 现金分类账 I4ZbMnO  
  C (116)cash limit 现金限额 t:oq't  
  C (117)CCA 现时成本会计 ] !1HN3  
  C (118)center 中心 `'r~3kP*NT  
  C (119)changeover time 变更时间 n]3'N58  
  C (120)chartered entity 特许经济个体 Jb9 @U /<\  
  C (121)cheque 支票 wNl6a9#  
  C (122)cheque register 支票登记薄 ('uUf!h?\  
  C (123)coin analysis 零钱分类 BuAzO>=  
  C (124)classification 分类 ]fh(b)8_,  
  C (125)clock card 工时卡 0S+$l  
  C (126)code 代码 mW[w4J+7P  
  C (127)commitment accounting 承诺确认会计 O 1X)  
  C (128)common cost 共同成本 txMC^-J2l  
  C (129)company limited by guarantee 有限担保责任公司 9' H\-  
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