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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 0p-#f|ET  
  A (2)absorbed overhead 已吸收制造费用 u4YM^* S.  
  A (3)absorption costing 吸收成本计算 @\)fzubu  
  A (4)account 账户,报表 @,k7xm$u  
  A (5)accounting postulate 会计假设 ga-{!$b*  
  A (6)accounting series release 会计公告文件 2F1ZAl  
  A (7)accounting valuation 会计计价 W;q+,Io  
  A (8)account sale 承销清单 Z,WubX<  
  A (9)accountability concept 经营责任概念 QY@u}&m%o  
  A (10)accountancy 会计职业 ivfXat-  
  A (11)accountant 会计师 >uTPjR[  
  A (12)accounting 会计 XLm@etf  
  A (13)agency cost 代理成本 vM`7s[oAK  
  A (14)accounting bases 会计基础 'M8aW!~  
  A (15)accounting manual 会计手册 xP{-19s1]  
  A (16)accounting period 会计期间 @EHIp{0.  
  A (17)accounting policies 会计方针 P-'_}*wxi  
  A (18)accounting rate of return 会计报酬率 MiJ6n[iv  
  A (19)accounting reference date 会计参照日 s~J=<)T*6  
  A (20)accounting reference period 会计参照期间 .+yW%~0  
  A (21)accrual concept 应计概念 uEx9-,!  
  A (22)accrual expenses 应计费用 D{p5/#|r  
  A (23)acid test ration 速动比率(酸性测试比率) >,"sHm}l%  
  A (24)acquisition 购置 P16YS8$  
  A (25)acquisition accounting 收购会计 Jx$iwu  
  A (26)activity based accounting 作业基础成本计算 QR"bYQ  
  A (27)adjusting events 调整事项 QU/fT_ORw  
  A (28)administrative expenses 行政管理费 tz4 ]hF  
  A (29)advice note 发货通知 ; 0ko@ \Lq  
  A (30)amortization 摊销 >)Gd:636+  
  A (31)analytical review 分析性检查 =g~W%})  
  A (32)annual equivalent cost 年度等量成本法  sTkkM9  
  A (33)annual report and accounts 年度报告和报表 ZenPw1-  
  A (34)appraisal cost 检验成本 IU#x [P!  
  A (35)appropriation account 盈余分配账户 }>}1oUCi  
  A (36)articles of association 公司章程细则 A W HU'  
  A (37)assets 资产 s+,&|;Q  
  A (38)assets cover 资产保障 0xCz'mJ  
  A (39)asset value per share 每股资产价值 ,Ff n)+  
  A (40)associated company 联营公司 }ptMjT{9  
  A (41)attainable standard 可达标准 .9h)bf+  
A (42)attributable profit 可归属利润 L8&D(wh/f  
  A (43)audit 审计 )(m0cP{7  
  A (44)audit report 审计报告 PKf:O  
  A (45)auditing standards 审计准则 ?n]FNj d  
  A (46)authorized share capital 额定股本 51by  
  A (47)available hours 可用小时 dz%EM8  
  A (48)avoidable costs 可避免成本 Izo!rC  
  B (49)back-to-back loan 易币贷款 _1|$P|$P.  
  B (50)backflush accounting 倒退成本计算 |g-b8+.=]  
  B (51)bad debts 坏帐 KX3KM!*  
  B (52)bad debts ratio 坏帐比率 U O<:.6"  
  B (53)bank charges 银行手续费 p SfYu=#f  
  B (54)bank overdraft 银行透支 jL>:>r  
  B (55)bank reconciliation 银行存款调节表 sJZ!sznn  
  B (56)bank statement 银行对账单 ?j{C*|yHO  
  B (57)bankruptcy 破产 qX#MV>1  
  B (58)basis of apportionment 分摊基础 _xrwu;o0}  
  B (59)batch 批量 U)D[]BVg  
  B (60)batch costing 分批成本计算 3`F) AWzdr  
  B (61)beta factor B(市场)风险因素 "A3dvr  
  B (62)bill 账单 H&4~Uo.5  
  B (63)bill of exchange 汇票 vl:J40Kfn  
  B (64)bill of landing 提单 WE6\dhJ<  
  B (65)bill of materials 用料预计单 W5pb;74|  
  B (66)bill payable 应付票据 '6-$Xq0^E  
  B (67)bill receivable 应收票据 YF[f Z  
  B (68)bin card 存货记录卡 Gy"%R-j7  
  B (69)bonus 红利 |L::bx(  
  B (70)book-keeping 薄记 k<j"~S1  
  B (71)Boston classification 波士顿分类 C#Bz >2;#  
  B (72)breakeven chart 保本图 xT*d/Oaw  
  B (73)breakeven point 保本点 ?+2b(2&MXE  
  B (74)breaking-down time 复位时间 L":bI&V?:  
  B (75)budget 预算 60}! LmL  
  B (76)budget center 预算中心 0Scm? l3  
  B (77)budget cost allowance 预算成本折让 h7yqk4'Lq  
  B (78)budget manual 预算手册 iwF9[wAft  
  B (79)budget period 预算期间 T~xwo  
  B (80)budgetary control 预算控制 06 mlj6hV  
  B (81)budgeted capacity 预算生产能力 @jy41eIo  
  B (82)burden 制造费用 u0o'K9.r  
  B (83)business center 经营中心 ,Zf 9RM  
  B (84)business entity 营业个体 E JK0  
  B (85)business unit 经营单位 6^)}PX= *  
B (86)buy-out management 管理性购买产权 d 8o53a]  
  B (87)by-product 副产品 FjFMR 63  
  C (88)called-up share capital 催缴股本 )R2XU  
  C (89)capacity 生产能力 )3A{GZj#6  
  C (90)capacity ratios 生产能力比率 =L-I-e97@  
  C (91)capital 资本 !>$4]FkV  
  C (92)capital assets pricing model 资本资产计价模式 ;xYNX  
  C (93)capital commitment 承诺资本 Q<(YP.k  
  C (94)capital employed 已运用的资本 T7*wS#z)h  
  C (95)capital expenditure 资本支出 GqKsK r2%  
  C (96)capital expenditure authorization 资本支出核准 (bp9Pj w  
  C (97)capital expenditure control 资本支出控制 3ec`Wa  
  C (98)capital expenditure proposal 资本支出申请 TbvtqM 0  
  C (99)capital funding planning 资本基金筹集计划 3gZ8.8q3  
  C (100)capital gain 资本收益 ;#/@+4@a&  
  C (101)capital investment appraisal 资本投资评估 Q \hY7Xq'  
  C (102)capital maintenance 资本保全 ~x:DXEV,  
  C (103)capital resource planning 资本资源计划 b~m2tC=AW  
  C (104)capital surplus 资本盈余 +IFw_3$  
  C (105)capital turnover 资本周转率 Qdk6Qubi!  
  C (106)card 记录卡 ]< l6s  
  C (107)cash 现金 0&+k.Vg  
  C (108)cash account 现金账户 XXZaKgsq  
  C (109)cash book 现金账薄 AyKMhac  
  C (110)cash cow 金牛产品 b7`D|7D  
  C (111)cash flow 现金流量 9!',b>C6  
  C (112)cash discounted 现金贴现 3VO2,PCZ  
  C (113)cash flow budget 现金流量预算 u+m,b76  
  C (114)cash flow statement 现金流量表 .Pndx%X9s  
  C (115)cash ledger 现金分类账 CY:d`4  
  C (116)cash limit 现金限额 \nNXxTxX!  
  C (117)CCA 现时成本会计 Uz7 oL8  
  C (118)center 中心 2}6%qgnT-  
  C (119)changeover time 变更时间 C4$:mJ>y  
  C (120)chartered entity 特许经济个体 :M3 oUE{  
  C (121)cheque 支票 D/ybFk  
  C (122)cheque register 支票登记薄 'dG%oDHX]P  
  C (123)coin analysis 零钱分类 LpbsYl  
  C (124)classification 分类 Ex amD">T  
  C (125)clock card 工时卡 o G*5f  
  C (126)code 代码 M9\#Aq&\i  
  C (127)commitment accounting 承诺确认会计 LkruL_E>  
  C (128)common cost 共同成本 %]gTm7 =t  
  C (129)company limited by guarantee 有限担保责任公司 tC?=E#3 V  
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