论坛风格切换切换到宽版
  • 3969阅读
  • 0回复

[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]

上一主题 下一主题
离线carolyn
 
发帖
208
学分
332
经验
10
精华
3001
金币
0
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 z5Tsu1 c  
  A (2)absorbed overhead 已吸收制造费用 P4eH:0=#  
  A (3)absorption costing 吸收成本计算 W|uRQA`  
  A (4)account 账户,报表 O|^J;fS:  
  A (5)accounting postulate 会计假设 [/VpvQ'  
  A (6)accounting series release 会计公告文件 u GqeT#dP  
  A (7)accounting valuation 会计计价 |_-w{2K  
  A (8)account sale 承销清单 P B5h5eX  
  A (9)accountability concept 经营责任概念 H270)Cwn+  
  A (10)accountancy 会计职业 EBz4k)@m  
  A (11)accountant 会计师 9& `";dg  
  A (12)accounting 会计 vNl)ltzJF  
  A (13)agency cost 代理成本 v2p0EOS  
  A (14)accounting bases 会计基础 p4UEhT  
  A (15)accounting manual 会计手册 hlze]d?z  
  A (16)accounting period 会计期间 "+wkruC  
  A (17)accounting policies 会计方针 t,*1=S5  
  A (18)accounting rate of return 会计报酬率 MuP>#Vk  
  A (19)accounting reference date 会计参照日 6-)WXJ@V  
  A (20)accounting reference period 会计参照期间 w%\{4T~  
  A (21)accrual concept 应计概念 %N`_g' r!  
  A (22)accrual expenses 应计费用 3/yt   
  A (23)acid test ration 速动比率(酸性测试比率) b09xf"D  
  A (24)acquisition 购置 uozq^sy  
  A (25)acquisition accounting 收购会计 8~s0%%{,M  
  A (26)activity based accounting 作业基础成本计算 m.1-[2{8~  
  A (27)adjusting events 调整事项 NqNU:_}  
  A (28)administrative expenses 行政管理费 748:* (O  
  A (29)advice note 发货通知 .>.GQUr  
  A (30)amortization 摊销 ]vn*eqd  
  A (31)analytical review 分析性检查 'g'RXC}D>  
  A (32)annual equivalent cost 年度等量成本法 vf+z0df  
  A (33)annual report and accounts 年度报告和报表 Ak kF6d+  
  A (34)appraisal cost 检验成本 d ePk}Sn  
  A (35)appropriation account 盈余分配账户 x|dP-E41\  
  A (36)articles of association 公司章程细则 Vwh ;QJxb  
  A (37)assets 资产 rBi<Yy$z  
  A (38)assets cover 资产保障 {#4a}:3  
  A (39)asset value per share 每股资产价值 ,Tegrz&G  
  A (40)associated company 联营公司 S<cz2FlV  
  A (41)attainable standard 可达标准 6-TYOUm  
A (42)attributable profit 可归属利润 y%61xA`#  
  A (43)audit 审计 D M+MBK  
  A (44)audit report 审计报告 !X~NL+  
  A (45)auditing standards 审计准则 v {uq  
  A (46)authorized share capital 额定股本 SG|AJ9  
  A (47)available hours 可用小时 SOM? 0.  
  A (48)avoidable costs 可避免成本 ' -Cx-=  
  B (49)back-to-back loan 易币贷款 |)Dm.)/0)  
  B (50)backflush accounting 倒退成本计算 xRhGBb{@s  
  B (51)bad debts 坏帐 a=A12<  
  B (52)bad debts ratio 坏帐比率 <#nU 06 fN  
  B (53)bank charges 银行手续费 ]y=U"g  
  B (54)bank overdraft 银行透支 Qj_)^3`e  
  B (55)bank reconciliation 银行存款调节表 L8f+uI   
  B (56)bank statement 银行对账单 ipp`99  
  B (57)bankruptcy 破产 'q |"+;  
  B (58)basis of apportionment 分摊基础 jQ%1lQ#R)  
  B (59)batch 批量 <PuY"-`/Oc  
  B (60)batch costing 分批成本计算 ]BbV\#  
  B (61)beta factor B(市场)风险因素 .PVYYhrt  
  B (62)bill 账单 e7{6<[k3+$  
  B (63)bill of exchange 汇票 vo\'ycPv  
  B (64)bill of landing 提单 8~R.iqLoX  
  B (65)bill of materials 用料预计单 Y$n+\K  
  B (66)bill payable 应付票据 eF.nNu  
  B (67)bill receivable 应收票据 24? _k]Y  
  B (68)bin card 存货记录卡 vfv?Qj R  
  B (69)bonus 红利 )$9w Kk\F  
  B (70)book-keeping 薄记 DT>`.y%2W  
  B (71)Boston classification 波士顿分类 JQ0Z%;"  
  B (72)breakeven chart 保本图 /}>8|#U3y  
  B (73)breakeven point 保本点 YjTr49Af0  
  B (74)breaking-down time 复位时间 "N=$ =Dy >  
  B (75)budget 预算 IE996   
  B (76)budget center 预算中心 |gP)lR  
  B (77)budget cost allowance 预算成本折让 2#lpIj  
  B (78)budget manual 预算手册 a6./;OC  
  B (79)budget period 预算期间 9ck"JMla  
  B (80)budgetary control 预算控制 #t(/wa4  
  B (81)budgeted capacity 预算生产能力 @S}j =k  
  B (82)burden 制造费用 )^s> 21  
  B (83)business center 经营中心 #iv4L  
  B (84)business entity 营业个体 U2<q dknB  
  B (85)business unit 经营单位 X;6;v]  
B (86)buy-out management 管理性购买产权 #TR!x,Hc  
  B (87)by-product 副产品 V'W*'wo   
  C (88)called-up share capital 催缴股本 ^ [HUtq  
  C (89)capacity 生产能力 f&^}yqmuE  
  C (90)capacity ratios 生产能力比率 mIYKzu_k=  
  C (91)capital 资本 Qu=b-9  
  C (92)capital assets pricing model 资本资产计价模式 a]V8F&)g#  
  C (93)capital commitment 承诺资本 ?;`GCE  
  C (94)capital employed 已运用的资本 Tr:@Dv.O  
  C (95)capital expenditure 资本支出 yLfyLyO L  
  C (96)capital expenditure authorization 资本支出核准 f['lY1#V1  
  C (97)capital expenditure control 资本支出控制 5Wa)_@qI)`  
  C (98)capital expenditure proposal 资本支出申请 vvxD}p=y  
  C (99)capital funding planning 资本基金筹集计划 '*rS, y  
  C (100)capital gain 资本收益 ,"#nJC  
  C (101)capital investment appraisal 资本投资评估 YQ d($  
  C (102)capital maintenance 资本保全 r`6f  
  C (103)capital resource planning 资本资源计划 zNKB'hsK  
  C (104)capital surplus 资本盈余 ">1wPq&  
  C (105)capital turnover 资本周转率 y< dBF[  
  C (106)card 记录卡 b' M"To@  
  C (107)cash 现金 IO8 @u;&  
  C (108)cash account 现金账户 JB'tc!!*  
  C (109)cash book 现金账薄 h'h8Mm  
  C (110)cash cow 金牛产品 qtZzJ>Y  
  C (111)cash flow 现金流量 E`^ D9:3:)  
  C (112)cash discounted 现金贴现 ?r &~(<^z  
  C (113)cash flow budget 现金流量预算 >m1b/J3#  
  C (114)cash flow statement 现金流量表 a1I-d=]  
  C (115)cash ledger 现金分类账 ?;P6#ByR  
  C (116)cash limit 现金限额 ]3*w3Y!XK  
  C (117)CCA 现时成本会计 ?87\_wL/j  
  C (118)center 中心 }[PwA[k'  
  C (119)changeover time 变更时间 = E_i  
  C (120)chartered entity 特许经济个体 z$%8'  
  C (121)cheque 支票 k}<H  
  C (122)cheque register 支票登记薄 @"fv[=Xb  
  C (123)coin analysis 零钱分类 s-WZ3g  
  C (124)classification 分类 MDIPoS3BRa  
  C (125)clock card 工时卡 7lwI]/ZH*  
  C (126)code 代码 I$+=Fb'N0  
  C (127)commitment accounting 承诺确认会计 "OI$PLK  
  C (128)common cost 共同成本 2RNee@!JJP  
  C (129)company limited by guarantee 有限担保责任公司 C/N;4  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个