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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 L V33vy  
  A (2)absorbed overhead 已吸收制造费用 Gu*;z% b2  
  A (3)absorption costing 吸收成本计算 y"$|?187x  
  A (4)account 账户,报表 9N=Dls  
  A (5)accounting postulate 会计假设 i0p"q p  
  A (6)accounting series release 会计公告文件 G0> 'H1Z  
  A (7)accounting valuation 会计计价 tPC8/ntP8  
  A (8)account sale 承销清单 >4~{ CXZ  
  A (9)accountability concept 经营责任概念 ] =>vv;L  
  A (10)accountancy 会计职业 OYG8%L  
  A (11)accountant 会计师 {U^mL6=&v  
  A (12)accounting 会计 kX[I|Z=  
  A (13)agency cost 代理成本 bi KpV? Dp  
  A (14)accounting bases 会计基础 RU_=VB %  
  A (15)accounting manual 会计手册 4d0PW#97.  
  A (16)accounting period 会计期间 G:u[Lk#6K  
  A (17)accounting policies 会计方针 W.zA1S  
  A (18)accounting rate of return 会计报酬率 Zn #ri 8S  
  A (19)accounting reference date 会计参照日 V%e'H>EC  
  A (20)accounting reference period 会计参照期间 =,gss&J!!  
  A (21)accrual concept 应计概念  A3'i -  
  A (22)accrual expenses 应计费用 6prN,*k5  
  A (23)acid test ration 速动比率(酸性测试比率) e *;"$7o9  
  A (24)acquisition 购置 u"pn'H  
  A (25)acquisition accounting 收购会计 y<)Lr}gP  
  A (26)activity based accounting 作业基础成本计算 tEiN(KA!5  
  A (27)adjusting events 调整事项 v{?9PRf\s  
  A (28)administrative expenses 行政管理费 ms;Lu- UR  
  A (29)advice note 发货通知 BR5$;-7W  
  A (30)amortization 摊销 6],5X^*Y  
  A (31)analytical review 分析性检查 x-y=Jor  
  A (32)annual equivalent cost 年度等量成本法 nV:.-JR  
  A (33)annual report and accounts 年度报告和报表 .o|Gk 5)  
  A (34)appraisal cost 检验成本 tBrd+}e2*  
  A (35)appropriation account 盈余分配账户 A "_;.e`  
  A (36)articles of association 公司章程细则 m]7yc>uDy  
  A (37)assets 资产 :l3Tt<  
  A (38)assets cover 资产保障 u^ngD64  
  A (39)asset value per share 每股资产价值 ]7 dm`XV  
  A (40)associated company 联营公司 TKRu^KH9  
  A (41)attainable standard 可达标准 LsV!Sd  
A (42)attributable profit 可归属利润 ;K$E;ZhPN  
  A (43)audit 审计 #Y`U8n2F  
  A (44)audit report 审计报告 ut-UTW  
  A (45)auditing standards 审计准则 &~$^a1D6  
  A (46)authorized share capital 额定股本 "5K x]y8  
  A (47)available hours 可用小时 ua4QtDSs  
  A (48)avoidable costs 可避免成本 !i)?j@D  
  B (49)back-to-back loan 易币贷款 2&$A x  
  B (50)backflush accounting 倒退成本计算 O$$s]R6  
  B (51)bad debts 坏帐 n]9y Cr  
  B (52)bad debts ratio 坏帐比率 *e _ /D$SC  
  B (53)bank charges 银行手续费 |!57Z4X  
  B (54)bank overdraft 银行透支 1!vR 8.  
  B (55)bank reconciliation 银行存款调节表 ;"joebZ/  
  B (56)bank statement 银行对账单 o5Pq>Y2T  
  B (57)bankruptcy 破产 .f(x9|K^  
  B (58)basis of apportionment 分摊基础 ~73YOGiGJH  
  B (59)batch 批量 [ Y'Xop6G  
  B (60)batch costing 分批成本计算 3TtnLay.k  
  B (61)beta factor B(市场)风险因素 Fm [,u  
  B (62)bill 账单 {CQA@p:Y}  
  B (63)bill of exchange 汇票 G9Xrwk<g4  
  B (64)bill of landing 提单 evimnV  
  B (65)bill of materials 用料预计单 p@r~L(>+3  
  B (66)bill payable 应付票据 $[FO(w@f  
  B (67)bill receivable 应收票据 zJdlHa{  
  B (68)bin card 存货记录卡 lD !^MqK  
  B (69)bonus 红利 xQaN\):^8  
  B (70)book-keeping 薄记 'Ur$ jW  
  B (71)Boston classification 波士顿分类 HK:?Y[ebs  
  B (72)breakeven chart 保本图 AO8`ItNZdT  
  B (73)breakeven point 保本点 HlI*an  
  B (74)breaking-down time 复位时间 5 ^f>L2  
  B (75)budget 预算 v>7=T 8  
  B (76)budget center 预算中心 }ZvL% 4jT  
  B (77)budget cost allowance 预算成本折让 c(YNv4*X  
  B (78)budget manual 预算手册 'H*S-d6V  
  B (79)budget period 预算期间 70|Cn(p_  
  B (80)budgetary control 预算控制 %G\rL.H|  
  B (81)budgeted capacity 预算生产能力 \ J9@p  
  B (82)burden 制造费用 )ALf!E%{  
  B (83)business center 经营中心 --  _,;  
  B (84)business entity 营业个体 `+]4C+w  
  B (85)business unit 经营单位 5&+ qX 2b  
B (86)buy-out management 管理性购买产权 %Vive2j C  
  B (87)by-product 副产品 Xv=n+uo  
  C (88)called-up share capital 催缴股本 g<}K^)x  
  C (89)capacity 生产能力 _E&*JX  
  C (90)capacity ratios 生产能力比率 t55 '  
  C (91)capital 资本 10}\7p8  
  C (92)capital assets pricing model 资本资产计价模式 Et`z7Q*e  
  C (93)capital commitment 承诺资本 1_GUi  
  C (94)capital employed 已运用的资本 hua{g_  
  C (95)capital expenditure 资本支出 XY0Gjo0  
  C (96)capital expenditure authorization 资本支出核准 ^ U:pv0Qz  
  C (97)capital expenditure control 资本支出控制 P) GBuW  
  C (98)capital expenditure proposal 资本支出申请 ic?6p  
  C (99)capital funding planning 资本基金筹集计划 ETjlq]@j  
  C (100)capital gain 资本收益 !:rQ@PSy9  
  C (101)capital investment appraisal 资本投资评估 3Yg/-=U(  
  C (102)capital maintenance 资本保全 3VA Lrb;  
  C (103)capital resource planning 资本资源计划 H$;K(,'  
  C (104)capital surplus 资本盈余 }2V|B4  
  C (105)capital turnover 资本周转率 pS*vwYA  
  C (106)card 记录卡 oACuI|b  
  C (107)cash 现金 1 ,[T;pdDd  
  C (108)cash account 现金账户 "E 8-76n  
  C (109)cash book 现金账薄 <\2,7K{{+;  
  C (110)cash cow 金牛产品 K~v"%sG{`  
  C (111)cash flow 现金流量  +?nW  
  C (112)cash discounted 现金贴现 Qmzj1e$6x  
  C (113)cash flow budget 现金流量预算 .T4"+FTzP  
  C (114)cash flow statement 现金流量表 y=5s~7]  
  C (115)cash ledger 现金分类账 4J-)+C/edx  
  C (116)cash limit 现金限额 _YO` x  
  C (117)CCA 现时成本会计 N<Ti]G  
  C (118)center 中心 8cR4@Hqx  
  C (119)changeover time 变更时间 3EF|1B/5  
  C (120)chartered entity 特许经济个体 &[qL l  
  C (121)cheque 支票 @x"vGYKd  
  C (122)cheque register 支票登记薄 :m^eNS6:  
  C (123)coin analysis 零钱分类 8Ay#6o  
  C (124)classification 分类 [ o3}K  
  C (125)clock card 工时卡 XSn^$$S  
  C (126)code 代码 9[6xo!  
  C (127)commitment accounting 承诺确认会计 ##1[/D(  
  C (128)common cost 共同成本 dl(cYP8L  
  C (129)company limited by guarantee 有限担保责任公司 !=|3^A  
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