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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 j .q}OK  
  A (2)absorbed overhead 已吸收制造费用 fp [gKRSF  
  A (3)absorption costing 吸收成本计算 -ZaeX]^&Q\  
  A (4)account 账户,报表 9nG^_.}|  
  A (5)accounting postulate 会计假设 {,%&}kd>  
  A (6)accounting series release 会计公告文件 i=gZ8Q=H  
  A (7)accounting valuation 会计计价 y \skke]  
  A (8)account sale 承销清单 9+@h2"|N4*  
  A (9)accountability concept 经营责任概念 T-] {gc  
  A (10)accountancy 会计职业 oqJ Ybim  
  A (11)accountant 会计师 E=8'!  
  A (12)accounting 会计 %66="1z0@  
  A (13)agency cost 代理成本 [M\ an6h6O  
  A (14)accounting bases 会计基础 \|,| )  
  A (15)accounting manual 会计手册 r)^sHpK:`  
  A (16)accounting period 会计期间 xgk~%X%K  
  A (17)accounting policies 会计方针 3]*Kz*i  
  A (18)accounting rate of return 会计报酬率 jYp!?%!  
  A (19)accounting reference date 会计参照日 i7#4&r  
  A (20)accounting reference period 会计参照期间 Bv<gVt  
  A (21)accrual concept 应计概念 tkj-.~@g0'  
  A (22)accrual expenses 应计费用 DB|1Sqjsn  
  A (23)acid test ration 速动比率(酸性测试比率) :H]d1  
  A (24)acquisition 购置 (ghI$oH  
  A (25)acquisition accounting 收购会计 KsKE#])&l  
  A (26)activity based accounting 作业基础成本计算 dxX`\{E  
  A (27)adjusting events 调整事项 R;OPY?EeW  
  A (28)administrative expenses 行政管理费 *`H*@2  
  A (29)advice note 发货通知 #~ x7G  
  A (30)amortization 摊销 `]KX`xGK  
  A (31)analytical review 分析性检查 b? ); D  
  A (32)annual equivalent cost 年度等量成本法 \bARp z?a  
  A (33)annual report and accounts 年度报告和报表 OFtaOjsyUa  
  A (34)appraisal cost 检验成本 G Aj%o]}u  
  A (35)appropriation account 盈余分配账户 D;R~!3f./b  
  A (36)articles of association 公司章程细则 b?}mQ!  
  A (37)assets 资产 d,^O[9UWo  
  A (38)assets cover 资产保障 WoTeIkM9  
  A (39)asset value per share 每股资产价值 =dGp&9K,fw  
  A (40)associated company 联营公司 So 1TH%  
  A (41)attainable standard 可达标准 Q a (Sb  
A (42)attributable profit 可归属利润 '-v:"%s|  
  A (43)audit 审计 6|eqQ+(A  
  A (44)audit report 审计报告 n6oOk nCna  
  A (45)auditing standards 审计准则 R #wZW&N  
  A (46)authorized share capital 额定股本 Rt#QW*h\|i  
  A (47)available hours 可用小时 GQbr}xX. #  
  A (48)avoidable costs 可避免成本 F!X0Wo=  
  B (49)back-to-back loan 易币贷款 (  cs  
  B (50)backflush accounting 倒退成本计算 30sJ"hF9  
  B (51)bad debts 坏帐 !8G)` '  
  B (52)bad debts ratio 坏帐比率 uyYV_Q0~;  
  B (53)bank charges 银行手续费 5SY%B#;5G  
  B (54)bank overdraft 银行透支 aF 2vgE\  
  B (55)bank reconciliation 银行存款调节表  R0Vt_7  
  B (56)bank statement 银行对账单 {xZY4b2  
  B (57)bankruptcy 破产 l2LQV]l  
  B (58)basis of apportionment 分摊基础 yI^Yh{  
  B (59)batch 批量 Al^tM0T^  
  B (60)batch costing 分批成本计算 bLg!LZ|S0s  
  B (61)beta factor B(市场)风险因素 bN_e~z  
  B (62)bill 账单 #Pg#\v|7#>  
  B (63)bill of exchange 汇票 Y+"1'W  
  B (64)bill of landing 提单 G=cRdiy`C  
  B (65)bill of materials 用料预计单 Xe_ <]|  
  B (66)bill payable 应付票据 Lp&nO   
  B (67)bill receivable 应收票据 {?`rGJ{f  
  B (68)bin card 存货记录卡 m \)B=H!bz  
  B (69)bonus 红利 in1rDN%Vi  
  B (70)book-keeping 薄记 '7'/+G'~&  
  B (71)Boston classification 波士顿分类 21v--wZ  
  B (72)breakeven chart 保本图 p :xyy*I  
  B (73)breakeven point 保本点 sOLh'x f.  
  B (74)breaking-down time 复位时间 (9u`(|x  
  B (75)budget 预算 J@-'IJ  
  B (76)budget center 预算中心 {bXN[=j  
  B (77)budget cost allowance 预算成本折让 Z,)H f  
  B (78)budget manual 预算手册 4V:W 8k 9D  
  B (79)budget period 预算期间 "p O  
  B (80)budgetary control 预算控制 L/u|90) L  
  B (81)budgeted capacity 预算生产能力 'UX^]  
  B (82)burden 制造费用 B!+c74  
  B (83)business center 经营中心 {"'M2w:|D1  
  B (84)business entity 营业个体 ?^~ZsOd8B  
  B (85)business unit 经营单位 ]H/,Q6Q  
B (86)buy-out management 管理性购买产权 AOg'4  
  B (87)by-product 副产品 4#(/{6J  
  C (88)called-up share capital 催缴股本 N w. )O  
  C (89)capacity 生产能力 &4OJJ9S  
  C (90)capacity ratios 生产能力比率 % G!!0V!  
  C (91)capital 资本 V(TtOuv  
  C (92)capital assets pricing model 资本资产计价模式 8]#FvgX  
  C (93)capital commitment 承诺资本 |mH* I  
  C (94)capital employed 已运用的资本 +<\LY(o  
  C (95)capital expenditure 资本支出 `/WxEu3  
  C (96)capital expenditure authorization 资本支出核准 JzEg`Sn^  
  C (97)capital expenditure control 资本支出控制 }5fd:Bm;  
  C (98)capital expenditure proposal 资本支出申请 }[eUAGhDU  
  C (99)capital funding planning 资本基金筹集计划 V=ll 9M  
  C (100)capital gain 资本收益 Y7S1^'E 3  
  C (101)capital investment appraisal 资本投资评估 Hdyl]q-(P  
  C (102)capital maintenance 资本保全 RFbf2s\t  
  C (103)capital resource planning 资本资源计划 ft/k-64  
  C (104)capital surplus 资本盈余 %X_A#9  
  C (105)capital turnover 资本周转率  C O6}D  
  C (106)card 记录卡 _`SD G5  
  C (107)cash 现金 O]XRalkEM  
  C (108)cash account 现金账户 m@ <,bZkl  
  C (109)cash book 现金账薄 [7><^?t V  
  C (110)cash cow 金牛产品 |}d^lQ9  
  C (111)cash flow 现金流量 '_?Z{|  
  C (112)cash discounted 现金贴现 4(htdn6\  
  C (113)cash flow budget 现金流量预算 QI[WXx p  
  C (114)cash flow statement 现金流量表 _gVihu  
  C (115)cash ledger 现金分类账 f ExFpR,`  
  C (116)cash limit 现金限额 q#j[0,^ $  
  C (117)CCA 现时成本会计 g}`g>&l5  
  C (118)center 中心 rTR$\ [C  
  C (119)changeover time 变更时间  !y@\w  
  C (120)chartered entity 特许经济个体 E#P#{_BR^  
  C (121)cheque 支票 #_ulmB;  
  C (122)cheque register 支票登记薄 N%Bl+7,q  
  C (123)coin analysis 零钱分类 S<(i/5Z+  
  C (124)classification 分类 (g;O,`|c,  
  C (125)clock card 工时卡 D<v< :  
  C (126)code 代码 ir'<H<t2  
  C (127)commitment accounting 承诺确认会计 tzN9d~JZ  
  C (128)common cost 共同成本 qD%88c)g  
  C (129)company limited by guarantee 有限担保责任公司 ;8#6da,  
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