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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 7LUy$M-<  
  A (2)absorbed overhead 已吸收制造费用 Fzy#!^9Nu  
  A (3)absorption costing 吸收成本计算 v#:?:<  
  A (4)account 账户,报表 pqju@FD *  
  A (5)accounting postulate 会计假设 KDA2 H>  
  A (6)accounting series release 会计公告文件 *Ue#Sade  
  A (7)accounting valuation 会计计价 b' ~WS4xlD  
  A (8)account sale 承销清单 'SrDc'?  
  A (9)accountability concept 经营责任概念 &Mt0Qa[  
  A (10)accountancy 会计职业 W%o! m,zFM  
  A (11)accountant 会计师 :1@jl2,  
  A (12)accounting 会计 nY\X!K65  
  A (13)agency cost 代理成本 OIjG`~Rx  
  A (14)accounting bases 会计基础 4-$kc wA  
  A (15)accounting manual 会计手册 [k qO6U  
  A (16)accounting period 会计期间 %afF %y  
  A (17)accounting policies 会计方针 7-\wr^ll3  
  A (18)accounting rate of return 会计报酬率 IH5^M74b  
  A (19)accounting reference date 会计参照日 B+pLW/4 l  
  A (20)accounting reference period 会计参照期间 zTi 8y<}  
  A (21)accrual concept 应计概念 ?wn <F}UH  
  A (22)accrual expenses 应计费用 lZ <D,&  
  A (23)acid test ration 速动比率(酸性测试比率) MfKru,LSh  
  A (24)acquisition 购置 j_0l'Saj  
  A (25)acquisition accounting 收购会计 &4l!2  
  A (26)activity based accounting 作业基础成本计算 TD4 n%k.  
  A (27)adjusting events 调整事项 T eu.i   
  A (28)administrative expenses 行政管理费 Ub4)x  
  A (29)advice note 发货通知 ?MFXZ/3(ba  
  A (30)amortization 摊销 y$6EEp  
  A (31)analytical review 分析性检查 7vI ROK~  
  A (32)annual equivalent cost 年度等量成本法 |t;Ktl  
  A (33)annual report and accounts 年度报告和报表 X?/32~\  
  A (34)appraisal cost 检验成本 b !nA.`T  
  A (35)appropriation account 盈余分配账户 K 6,c||#<  
  A (36)articles of association 公司章程细则 h53G$Ol.  
  A (37)assets 资产 Ln/*lLIOb  
  A (38)assets cover 资产保障 w]N;HlU  
  A (39)asset value per share 每股资产价值 BIg2`95F|  
  A (40)associated company 联营公司 j W[EjhsH  
  A (41)attainable standard 可达标准 s5MG#M 9  
A (42)attributable profit 可归属利润 h///  
  A (43)audit 审计 h96<9L  
  A (44)audit report 审计报告 <7/7+_y  
  A (45)auditing standards 审计准则 BV\~Dm]"  
  A (46)authorized share capital 额定股本 Zu P3/d  
  A (47)available hours 可用小时 zn|O)"C  
  A (48)avoidable costs 可避免成本 C/ ]Bx  
  B (49)back-to-back loan 易币贷款 |O"Pb`V+  
  B (50)backflush accounting 倒退成本计算 )5o6*(Y  
  B (51)bad debts 坏帐 %z"$?Iv  
  B (52)bad debts ratio 坏帐比率 %(s2{$3  
  B (53)bank charges 银行手续费 3jto$_3'w  
  B (54)bank overdraft 银行透支 1 7 iw`@  
  B (55)bank reconciliation 银行存款调节表 7~QAprwVS  
  B (56)bank statement 银行对账单 th0>u.hJ  
  B (57)bankruptcy 破产 -; i:bE  
  B (58)basis of apportionment 分摊基础 V=Bmpg  
  B (59)batch 批量 eQqCRXx  
  B (60)batch costing 分批成本计算 G,(Xz"`,  
  B (61)beta factor B(市场)风险因素 <N=ow"rD  
  B (62)bill 账单 QPvWdjf#mM  
  B (63)bill of exchange 汇票 cwQ *P$n  
  B (64)bill of landing 提单 Z1 (!syg  
  B (65)bill of materials 用料预计单 8%MF <   
  B (66)bill payable 应付票据 p-7?S^!l  
  B (67)bill receivable 应收票据 8Kn}o@Yd  
  B (68)bin card 存货记录卡 \oP  
  B (69)bonus 红利 B\;fC's+  
  B (70)book-keeping 薄记 VHL[Y  
  B (71)Boston classification 波士顿分类 QP@@h4J^  
  B (72)breakeven chart 保本图 >9<rc[  
  B (73)breakeven point 保本点 DnF|wS  
  B (74)breaking-down time 复位时间 _~*ba+{  
  B (75)budget 预算 vQDR;T"]  
  B (76)budget center 预算中心 q s9r$o.\l  
  B (77)budget cost allowance 预算成本折让 cn9=wm\\  
  B (78)budget manual 预算手册 Cth<xn(Q  
  B (79)budget period 预算期间 5iGz*_ m  
  B (80)budgetary control 预算控制 W)Y o-%  
  B (81)budgeted capacity 预算生产能力 s>TC~d82  
  B (82)burden 制造费用 GzT?I 7|M  
  B (83)business center 经营中心 ZCf d<NS?  
  B (84)business entity 营业个体 2D3mTpw  
  B (85)business unit 经营单位 |CBJ8],mT  
B (86)buy-out management 管理性购买产权 eNm Wul  
  B (87)by-product 副产品 ya;(D 8x)  
  C (88)called-up share capital 催缴股本 mt-t8~A  
  C (89)capacity 生产能力 w&&)v~Y_  
  C (90)capacity ratios 生产能力比率 mDWRYIuN  
  C (91)capital 资本 ,^@/I:  
  C (92)capital assets pricing model 资本资产计价模式 #"o`'5  
  C (93)capital commitment 承诺资本 ` ^z l =  
  C (94)capital employed 已运用的资本 _Vr}ipx-k  
  C (95)capital expenditure 资本支出 OoZv\"}!_  
  C (96)capital expenditure authorization 资本支出核准 @ZcI]G%  
  C (97)capital expenditure control 资本支出控制 Hqu?="f=  
  C (98)capital expenditure proposal 资本支出申请 z7Z!wIzJ  
  C (99)capital funding planning 资本基金筹集计划 SQJ4}w>i  
  C (100)capital gain 资本收益 4HGR-S/  
  C (101)capital investment appraisal 资本投资评估  w4UJXc  
  C (102)capital maintenance 资本保全 GGGz7_s ?  
  C (103)capital resource planning 资本资源计划 ]TsmWob  
  C (104)capital surplus 资本盈余 D:N\K/p  
  C (105)capital turnover 资本周转率 lhF)$M  
  C (106)card 记录卡 # 5^S@}e  
  C (107)cash 现金 *+ J`Yk7}  
  C (108)cash account 现金账户 2(Nf$?U @0  
  C (109)cash book 现金账薄 tz%H1 `  
  C (110)cash cow 金牛产品 p.vxrk`c  
  C (111)cash flow 现金流量 <I2~>x5db  
  C (112)cash discounted 现金贴现 \Iz-<:gA'  
  C (113)cash flow budget 现金流量预算 p4Xhs@.k  
  C (114)cash flow statement 现金流量表 :Z3]Dk;y  
  C (115)cash ledger 现金分类账 d s}E|Q  
  C (116)cash limit 现金限额 P m|S>r  
  C (117)CCA 现时成本会计 R!:F}*  
  C (118)center 中心 |b|bL 7nx  
  C (119)changeover time 变更时间 *47%| bf`  
  C (120)chartered entity 特许经济个体 S$nEflcz  
  C (121)cheque 支票 m =MM  
  C (122)cheque register 支票登记薄 4'L.I%#tZ  
  C (123)coin analysis 零钱分类 fvoPV &:  
  C (124)classification 分类 snny! 0E\m  
  C (125)clock card 工时卡 @P<Mc )o^  
  C (126)code 代码 oX6()FR  
  C (127)commitment accounting 承诺确认会计 D (Q=EdlO  
  C (128)common cost 共同成本 ? UBE0C  
  C (129)company limited by guarantee 有限担保责任公司 B|- W  
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