论坛风格切换切换到宽版
  • 2471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 EgO4:8$h  
  A (2)absorbed overhead 已吸收制造费用 +HcH]D;  
  A (3)absorption costing 吸收成本计算 ofi']J{R  
  A (4)account 账户,报表 =o-qu^T^u  
  A (5)accounting postulate 会计假设 . =+7H`A  
  A (6)accounting series release 会计公告文件 O4 #zsr:"  
  A (7)accounting valuation 会计计价 WFdS#XfV  
  A (8)account sale 承销清单 md2kZ.5u  
  A (9)accountability concept 经营责任概念 :kUH>O  
  A (10)accountancy 会计职业 eQeNlCG  
  A (11)accountant 会计师 H _2hr[  
  A (12)accounting 会计 Gm%[@7-  
  A (13)agency cost 代理成本 Op0 #9W  
  A (14)accounting bases 会计基础 .Q#E b %%  
  A (15)accounting manual 会计手册 $C>EnNx  
  A (16)accounting period 会计期间 !Zwl9DX3  
  A (17)accounting policies 会计方针 (sl~n_<ds8  
  A (18)accounting rate of return 会计报酬率 uI%[1`2N-  
  A (19)accounting reference date 会计参照日 V]8fn MH  
  A (20)accounting reference period 会计参照期间 61KJ( rSX3  
  A (21)accrual concept 应计概念 ] x Kmz  
  A (22)accrual expenses 应计费用 ML]?`qv '  
  A (23)acid test ration 速动比率(酸性测试比率) HWd,1  
  A (24)acquisition 购置 o60wB-y  
  A (25)acquisition accounting 收购会计 K0v,d~+]  
  A (26)activity based accounting 作业基础成本计算 L%<1C \k  
  A (27)adjusting events 调整事项 p\HXE4d'  
  A (28)administrative expenses 行政管理费 *83+!DV|  
  A (29)advice note 发货通知 fvx0]of  
  A (30)amortization 摊销 ;F:(5GBi  
  A (31)analytical review 分析性检查 5_O.p3$tV  
  A (32)annual equivalent cost 年度等量成本法 WV6vM()#!C  
  A (33)annual report and accounts 年度报告和报表 Du{]r[[C  
  A (34)appraisal cost 检验成本 o+vf  
  A (35)appropriation account 盈余分配账户 qzLRA.#f^  
  A (36)articles of association 公司章程细则 sM4wh_lO  
  A (37)assets 资产 aR\=p:%jGI  
  A (38)assets cover 资产保障 UFl*^j_)]  
  A (39)asset value per share 每股资产价值 f(C0&"4e  
  A (40)associated company 联营公司 vKW%l  
  A (41)attainable standard 可达标准 RWoiV10  
A (42)attributable profit 可归属利润 a[u8x mH  
  A (43)audit 审计 Z4e?zY  
  A (44)audit report 审计报告 5M(?_qj  
  A (45)auditing standards 审计准则 UO&S6M]v7  
  A (46)authorized share capital 额定股本 $`Ou*  
  A (47)available hours 可用小时 s)L7o)56/  
  A (48)avoidable costs 可避免成本 s)N1@RBR  
  B (49)back-to-back loan 易币贷款 Gq{v)iN  
  B (50)backflush accounting 倒退成本计算 4*54"[9Hr#  
  B (51)bad debts 坏帐 `K@   
  B (52)bad debts ratio 坏帐比率 q4Z  \y  
  B (53)bank charges 银行手续费 tsk}]@W  
  B (54)bank overdraft 银行透支 khIh<- s!  
  B (55)bank reconciliation 银行存款调节表 Wm A:"!~M  
  B (56)bank statement 银行对账单 KW 09qar  
  B (57)bankruptcy 破产 0 I cyi#N  
  B (58)basis of apportionment 分摊基础 lH6t  d  
  B (59)batch 批量 ecF I"g  
  B (60)batch costing 分批成本计算 s4Wk2*7 Mq  
  B (61)beta factor B(市场)风险因素 4j | vzyc  
  B (62)bill 账单 n% *u;iG  
  B (63)bill of exchange 汇票 0>'1|8+`(z  
  B (64)bill of landing 提单 OVd"'|&6_  
  B (65)bill of materials 用料预计单 hsl8@=_ B  
  B (66)bill payable 应付票据 %'>. R  
  B (67)bill receivable 应收票据 kY|_wDBSb\  
  B (68)bin card 存货记录卡 b2 ),J  
  B (69)bonus 红利 _zOzHc?Q  
  B (70)book-keeping 薄记 )O }x&@Q  
  B (71)Boston classification 波士顿分类 ^GbyAYEp  
  B (72)breakeven chart 保本图 kxdLJ_  
  B (73)breakeven point 保本点 [qy@g5`  
  B (74)breaking-down time 复位时间 dFUsQ_]<  
  B (75)budget 预算 z><JbSE?  
  B (76)budget center 预算中心 6zDJdE'Es  
  B (77)budget cost allowance 预算成本折让 WOwIJrP  
  B (78)budget manual 预算手册 H p,r @  
  B (79)budget period 预算期间 !Khsx  
  B (80)budgetary control 预算控制 &&m%=i.qK  
  B (81)budgeted capacity 预算生产能力 `$i`i'S  
  B (82)burden 制造费用 p#?1l/f"  
  B (83)business center 经营中心 ,:#prT[P"  
  B (84)business entity 营业个体 T&!>lqU!J  
  B (85)business unit 经营单位 |e9}G,1  
B (86)buy-out management 管理性购买产权 Yd,*LYd2EL  
  B (87)by-product 副产品 fb#Ob0H  
  C (88)called-up share capital 催缴股本 ^C'k.pV n~  
  C (89)capacity 生产能力 :;JJvYIs  
  C (90)capacity ratios 生产能力比率 3*; {C|]S  
  C (91)capital 资本 O,bj_CWx  
  C (92)capital assets pricing model 资本资产计价模式 /yI~(8bO  
  C (93)capital commitment 承诺资本 n3)g{K^  
  C (94)capital employed 已运用的资本 b\^.5SEw  
  C (95)capital expenditure 资本支出 pa+ y(!G  
  C (96)capital expenditure authorization 资本支出核准 g<,|Q5bK  
  C (97)capital expenditure control 资本支出控制 fkx 9I m4  
  C (98)capital expenditure proposal 资本支出申请 q<7Nz] Td  
  C (99)capital funding planning 资本基金筹集计划 } FFW,x  
  C (100)capital gain 资本收益 +/Z:L$C6  
  C (101)capital investment appraisal 资本投资评估 rbJ-vEzo.#  
  C (102)capital maintenance 资本保全 O" z=+79q  
  C (103)capital resource planning 资本资源计划 {g);HnmPN  
  C (104)capital surplus 资本盈余 xF,J[Aj  
  C (105)capital turnover 资本周转率 {o]OxqE@  
  C (106)card 记录卡 E7*]t_p"  
  C (107)cash 现金 <:ZN  
  C (108)cash account 现金账户 GI~;2 `V  
  C (109)cash book 现金账薄 Fc nR}TE  
  C (110)cash cow 金牛产品 31_5k./  
  C (111)cash flow 现金流量 8RocObY_W  
  C (112)cash discounted 现金贴现 `j<'*v zo  
  C (113)cash flow budget 现金流量预算 7 {b|+0W  
  C (114)cash flow statement 现金流量表 \Q3m?)X=Gd  
  C (115)cash ledger 现金分类账 >#V8l@IH  
  C (116)cash limit 现金限额 Kj-`ru  
  C (117)CCA 现时成本会计 Gd'^vqo<  
  C (118)center 中心 (K2 p3M^  
  C (119)changeover time 变更时间 FUHjY  
  C (120)chartered entity 特许经济个体 .AV--oA~  
  C (121)cheque 支票 A5nu`e9&  
  C (122)cheque register 支票登记薄 8..itty  
  C (123)coin analysis 零钱分类 #4|?;C)u\  
  C (124)classification 分类 2x`# f0[  
  C (125)clock card 工时卡 HDC`g  
  C (126)code 代码 #S1)n[  
  C (127)commitment accounting 承诺确认会计 ^%_LA't'R  
  C (128)common cost 共同成本 &QE* V  
  C (129)company limited by guarantee 有限担保责任公司 BgE]xm  
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