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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  d9R0P2  
  A (2)absorbed overhead 已吸收制造费用 =9LC "eI&|  
  A (3)absorption costing 吸收成本计算 q(\$-Dk.Vv  
  A (4)account 账户,报表 {MO`0n; rt  
  A (5)accounting postulate 会计假设 k(3 s^B  
  A (6)accounting series release 会计公告文件 bsR^H5O@  
  A (7)accounting valuation 会计计价 *J 7>6N:-  
  A (8)account sale 承销清单 +)qPUKb?  
  A (9)accountability concept 经营责任概念 13}=;4O  
  A (10)accountancy 会计职业 !Z<GUbl t  
  A (11)accountant 会计师 \Nb6E&+  
  A (12)accounting 会计 @:oMlIw;  
  A (13)agency cost 代理成本 #D .H2'_}  
  A (14)accounting bases 会计基础 A&Ut:Oi A  
  A (15)accounting manual 会计手册  UY+~,a  
  A (16)accounting period 会计期间 qV@xEgW#r  
  A (17)accounting policies 会计方针 Y\%R6/Gj|u  
  A (18)accounting rate of return 会计报酬率 %_@8f|# ,M  
  A (19)accounting reference date 会计参照日 |2 g }i\  
  A (20)accounting reference period 会计参照期间 ?:lOn(0&  
  A (21)accrual concept 应计概念 tJ&S&[}  
  A (22)accrual expenses 应计费用 >M[rOu (d  
  A (23)acid test ration 速动比率(酸性测试比率) ' f}^/`J  
  A (24)acquisition 购置 P=KOw ;bs  
  A (25)acquisition accounting 收购会计 >Djv8 0  
  A (26)activity based accounting 作业基础成本计算 ]Q6,,/nn  
  A (27)adjusting events 调整事项 4<ER dP7"-  
  A (28)administrative expenses 行政管理费 8T&m{s  
  A (29)advice note 发货通知 e1[kgp   
  A (30)amortization 摊销 %UV_ 3  
  A (31)analytical review 分析性检查 OJbY\U  
  A (32)annual equivalent cost 年度等量成本法 aS'G&(_  
  A (33)annual report and accounts 年度报告和报表 $gJMF(  
  A (34)appraisal cost 检验成本 9cQKXh:R.  
  A (35)appropriation account 盈余分配账户 ^X)U^Qd  
  A (36)articles of association 公司章程细则 N{q5E,}  
  A (37)assets 资产 2a (w7/W:  
  A (38)assets cover 资产保障 s,]6Lri`\  
  A (39)asset value per share 每股资产价值 j8hb  
  A (40)associated company 联营公司 XFG]%y=/6  
  A (41)attainable standard 可达标准 cd) <t8^KE  
A (42)attributable profit 可归属利润 FOquQr1cF  
  A (43)audit 审计 Kcsje_I-M  
  A (44)audit report 审计报告 (|(Y;%>-v  
  A (45)auditing standards 审计准则 QI0ARdS  
  A (46)authorized share capital 额定股本 9/~m837x  
  A (47)available hours 可用小时 _@F4s   
  A (48)avoidable costs 可避免成本 V BIPB  
  B (49)back-to-back loan 易币贷款 OAOG&6xu8  
  B (50)backflush accounting 倒退成本计算 `w[0q?}"`  
  B (51)bad debts 坏帐 _ &19OD%  
  B (52)bad debts ratio 坏帐比率 K{x<zv&,  
  B (53)bank charges 银行手续费 TG{=~2  
  B (54)bank overdraft 银行透支 6Ck?O /^  
  B (55)bank reconciliation 银行存款调节表  T~ /Bf  
  B (56)bank statement 银行对账单 #U"\v7C{n  
  B (57)bankruptcy 破产 }1:jM_H)k  
  B (58)basis of apportionment 分摊基础 :*0k: h6g  
  B (59)batch 批量 e}(. u1  
  B (60)batch costing 分批成本计算 m- , '  
  B (61)beta factor B(市场)风险因素 rnmWw#  
  B (62)bill 账单 :M1+[FT  
  B (63)bill of exchange 汇票 IR5 S-vO  
  B (64)bill of landing 提单 wW6?.}2zU  
  B (65)bill of materials 用料预计单 w{I60|C]*  
  B (66)bill payable 应付票据 sFC1PdSk4T  
  B (67)bill receivable 应收票据 z*zLK[t+  
  B (68)bin card 存货记录卡 vQc>jmS+n  
  B (69)bonus 红利 rouD"cy  
  B (70)book-keeping 薄记 +\"@2mOH{+  
  B (71)Boston classification 波士顿分类 jM2gu~  
  B (72)breakeven chart 保本图 R?Iv<(I  
  B (73)breakeven point 保本点 68;,hS*|6  
  B (74)breaking-down time 复位时间 _q3SR[k+`  
  B (75)budget 预算 gA" = so  
  B (76)budget center 预算中心 ]L}<Y9)t  
  B (77)budget cost allowance 预算成本折让 |Ro\2uSr  
  B (78)budget manual 预算手册 hCQ{D|/  
  B (79)budget period 预算期间 #)my)}o\p  
  B (80)budgetary control 预算控制 nUd(@@%m  
  B (81)budgeted capacity 预算生产能力 Vxo3RwmR  
  B (82)burden 制造费用 IW6;ZDP  
  B (83)business center 经营中心 }eEF/o  
  B (84)business entity 营业个体 {;f` t3D  
  B (85)business unit 经营单位 %+o]1R  
B (86)buy-out management 管理性购买产权 C [=/40D  
  B (87)by-product 副产品 ~4XJ" d3L  
  C (88)called-up share capital 催缴股本 GrVvOJr  
  C (89)capacity 生产能力 AGLzA+6M  
  C (90)capacity ratios 生产能力比率 {3_ M&$jN  
  C (91)capital 资本 zT!JHG  
  C (92)capital assets pricing model 资本资产计价模式 <9\_b 6  
  C (93)capital commitment 承诺资本 s8 .oS);`  
  C (94)capital employed 已运用的资本 FZj tQ{M  
  C (95)capital expenditure 资本支出 3zs~ Y3M?i  
  C (96)capital expenditure authorization 资本支出核准 \DeZY97p%  
  C (97)capital expenditure control 资本支出控制 &NHIX(b6  
  C (98)capital expenditure proposal 资本支出申请 P/M*XUG.  
  C (99)capital funding planning 资本基金筹集计划 wQPjo!FEX  
  C (100)capital gain 资本收益 Qn r' KbK  
  C (101)capital investment appraisal 资本投资评估 EBK\. [  
  C (102)capital maintenance 资本保全 FIC 2)  
  C (103)capital resource planning 资本资源计划 _wZ(%(^I  
  C (104)capital surplus 资本盈余 }I05&/o.3p  
  C (105)capital turnover 资本周转率  \-V  
  C (106)card 记录卡 JfKl=vg  
  C (107)cash 现金 s49 AF  
  C (108)cash account 现金账户 +~w '?vNc  
  C (109)cash book 现金账薄 *Z)`:Gae  
  C (110)cash cow 金牛产品 zLf^O%zN  
  C (111)cash flow 现金流量 ,h8)5Mj/J  
  C (112)cash discounted 现金贴现 ,lL0'$k~  
  C (113)cash flow budget 现金流量预算 @ 105 @9F  
  C (114)cash flow statement 现金流量表 &S''fxGL  
  C (115)cash ledger 现金分类账 ,^AkfOY7"  
  C (116)cash limit 现金限额 = 1`  
  C (117)CCA 现时成本会计 O?8G  
  C (118)center 中心 |M9x&(H;Hw  
  C (119)changeover time 变更时间 -2% [ ]  
  C (120)chartered entity 特许经济个体 xU67ztS'E'  
  C (121)cheque 支票 )7c^@I;7  
  C (122)cheque register 支票登记薄 bG2 !5m4L  
  C (123)coin analysis 零钱分类 7Py8!  
  C (124)classification 分类 `P : -a7_  
  C (125)clock card 工时卡 a)y8MGx?  
  C (126)code 代码 N9,n/t  
  C (127)commitment accounting 承诺确认会计 9FJU'$FN  
  C (128)common cost 共同成本 (nvSB}?  
  C (129)company limited by guarantee 有限担保责任公司  "}Ya.  
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