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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 b[@V Ya  
  A (2)absorbed overhead 已吸收制造费用 maSgRf[g  
  A (3)absorption costing 吸收成本计算 6QZ 5|T ]  
  A (4)account 账户,报表 9 L?;FY)_  
  A (5)accounting postulate 会计假设 7OVbP%n)d2  
  A (6)accounting series release 会计公告文件 G{x[uE2X&f  
  A (7)accounting valuation 会计计价 hzY[ G :  
  A (8)account sale 承销清单 G",.,Px  
  A (9)accountability concept 经营责任概念 ]lS@}W\  
  A (10)accountancy 会计职业 [m'CR 4(|  
  A (11)accountant 会计师 8[bkHf I  
  A (12)accounting 会计 g): ]'  
  A (13)agency cost 代理成本 (LJ@S eM;  
  A (14)accounting bases 会计基础 68R1AqU_  
  A (15)accounting manual 会计手册 Ep~wWQh  
  A (16)accounting period 会计期间 T~gW3J  
  A (17)accounting policies 会计方针 /.V0ag'G  
  A (18)accounting rate of return 会计报酬率 1;| LI?  
  A (19)accounting reference date 会计参照日 ?4z8)E9Ju  
  A (20)accounting reference period 会计参照期间 wk\L*\@Y}  
  A (21)accrual concept 应计概念 {SG>'KXZ  
  A (22)accrual expenses 应计费用 {hqAnZ@]vr  
  A (23)acid test ration 速动比率(酸性测试比率) V+Xl9v4O  
  A (24)acquisition 购置 DFe;4BdC  
  A (25)acquisition accounting 收购会计 ~!+ _[uJ  
  A (26)activity based accounting 作业基础成本计算 fP%Fyg^k  
  A (27)adjusting events 调整事项 U!e6FHj7  
  A (28)administrative expenses 行政管理费 beZ(o?uK  
  A (29)advice note 发货通知 9 1P4:6  
  A (30)amortization 摊销 H5nS%D  
  A (31)analytical review 分析性检查 rUwE?Ekn/  
  A (32)annual equivalent cost 年度等量成本法 (E($3t8  
  A (33)annual report and accounts 年度报告和报表 h3Fo-]0  
  A (34)appraisal cost 检验成本 Jm(ixekp  
  A (35)appropriation account 盈余分配账户 (paf2F`~#  
  A (36)articles of association 公司章程细则 ])y{BlZ  
  A (37)assets 资产 Sl~x$9`  
  A (38)assets cover 资产保障 Y?Vz(udD  
  A (39)asset value per share 每股资产价值 *j*Du+  
  A (40)associated company 联营公司 `Y3(~~YGn  
  A (41)attainable standard 可达标准 j%&  IL0  
A (42)attributable profit 可归属利润 'pP-rdx  
  A (43)audit 审计 :kw0y  
  A (44)audit report 审计报告 FWPW/oC  
  A (45)auditing standards 审计准则 . %(^mK)zQ  
  A (46)authorized share capital 额定股本 2HOe__Ns  
  A (47)available hours 可用小时 #Ws 53mT  
  A (48)avoidable costs 可避免成本 Q!CO0w  
  B (49)back-to-back loan 易币贷款 h8^i\j  
  B (50)backflush accounting 倒退成本计算 %!.M~5mCd  
  B (51)bad debts 坏帐 H`<?<ak6'M  
  B (52)bad debts ratio 坏帐比率 6 ,N6jaW  
  B (53)bank charges 银行手续费 @?2n]n6  
  B (54)bank overdraft 银行透支 )teFS %  
  B (55)bank reconciliation 银行存款调节表 \3{3ly~L  
  B (56)bank statement 银行对账单 pZ+j[!  
  B (57)bankruptcy 破产 izt^Wi|  
  B (58)basis of apportionment 分摊基础 PM~*|(fA  
  B (59)batch 批量 Etmo7 8e  
  B (60)batch costing 分批成本计算 Uh6mGL z*&  
  B (61)beta factor B(市场)风险因素 V 4qtaHf  
  B (62)bill 账单 IUhp;iH  
  B (63)bill of exchange 汇票 *Wyl2op6  
  B (64)bill of landing 提单 ^o%_W0_r  
  B (65)bill of materials 用料预计单 ^!>.97*   
  B (66)bill payable 应付票据 LZ&uj{ <  
  B (67)bill receivable 应收票据 mC(u2  
  B (68)bin card 存货记录卡 :|XCnK0  
  B (69)bonus 红利 =g0*MZ;"  
  B (70)book-keeping 薄记 8[\ 79|  
  B (71)Boston classification 波士顿分类 #)i&DJ^Y  
  B (72)breakeven chart 保本图 'yT`ef  
  B (73)breakeven point 保本点 %F$N#YG  
  B (74)breaking-down time 复位时间 MTB@CP!u  
  B (75)budget 预算 >_#)3K1y8  
  B (76)budget center 预算中心 J'7 y   
  B (77)budget cost allowance 预算成本折让 oMTY)`me  
  B (78)budget manual 预算手册 +#v4B?NR  
  B (79)budget period 预算期间 T0L+z/N_m.  
  B (80)budgetary control 预算控制 !V( `ZH  
  B (81)budgeted capacity 预算生产能力  Rkv  
  B (82)burden 制造费用 ^_w*XV  
  B (83)business center 经营中心 vb}/@F,Q5  
  B (84)business entity 营业个体 cHn;}l!I  
  B (85)business unit 经营单位 eJf>"IF-  
B (86)buy-out management 管理性购买产权 j7sU0"7^  
  B (87)by-product 副产品 U(A4v0T  
  C (88)called-up share capital 催缴股本 F^ TAd  
  C (89)capacity 生产能力 T5{T[YdX<  
  C (90)capacity ratios 生产能力比率 8on[%Vk  
  C (91)capital 资本 /Hk07:"c  
  C (92)capital assets pricing model 资本资产计价模式 1E^{B8cm  
  C (93)capital commitment 承诺资本 (6#M9XL  
  C (94)capital employed 已运用的资本 nL\ZId  
  C (95)capital expenditure 资本支出 r03I*b  
  C (96)capital expenditure authorization 资本支出核准 zPE#[\O21B  
  C (97)capital expenditure control 资本支出控制 Q2R-z^pd  
  C (98)capital expenditure proposal 资本支出申请 s;>VeD)*)  
  C (99)capital funding planning 资本基金筹集计划 tBTJmih"  
  C (100)capital gain 资本收益 u S(@?m$  
  C (101)capital investment appraisal 资本投资评估 P7Z<0Dt\}  
  C (102)capital maintenance 资本保全 $nc, ?)i!  
  C (103)capital resource planning 资本资源计划 ~GYpa t  
  C (104)capital surplus 资本盈余 6 <r2*`  
  C (105)capital turnover 资本周转率 0Ts!(b]B  
  C (106)card 记录卡 vu>YH)N_h  
  C (107)cash 现金 6#?NL ]A  
  C (108)cash account 现金账户 V4oak!}?  
  C (109)cash book 现金账薄 MyM+C}  
  C (110)cash cow 金牛产品 cCYl$MskZ  
  C (111)cash flow 现金流量 As p8qHS  
  C (112)cash discounted 现金贴现 E.4n}s  
  C (113)cash flow budget 现金流量预算 IKtiR8  
  C (114)cash flow statement 现金流量表 FB.!`%{  
  C (115)cash ledger 现金分类账 ${CYDD"mdy  
  C (116)cash limit 现金限额 _H/67dcz,  
  C (117)CCA 现时成本会计 J,`_,T  
  C (118)center 中心 afV P-m4L  
  C (119)changeover time 变更时间 E.U0qK],  
  C (120)chartered entity 特许经济个体 zdT->%  
  C (121)cheque 支票 +Gp!cGaAm  
  C (122)cheque register 支票登记薄 /W?z0tk`  
  C (123)coin analysis 零钱分类 B[Ix?V4yy  
  C (124)classification 分类 K#iK6)tS  
  C (125)clock card 工时卡 +0dQORo  
  C (126)code 代码 &,_?>.\[<  
  C (127)commitment accounting 承诺确认会计 f^ywW[dF  
  C (128)common cost 共同成本 +H?<}N*T  
  C (129)company limited by guarantee 有限担保责任公司 `Q+ i-y  
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