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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 S:Y QVj  
  A (2)absorbed overhead 已吸收制造费用 NO'37d  
  A (3)absorption costing 吸收成本计算 SpJIEw  
  A (4)account 账户,报表 EZb_8<DH  
  A (5)accounting postulate 会计假设 yNDplm|9*  
  A (6)accounting series release 会计公告文件 a]4h5kJ';  
  A (7)accounting valuation 会计计价 AdGDs+at,  
  A (8)account sale 承销清单 :JD*uu  
  A (9)accountability concept 经营责任概念 bg/a5$t  
  A (10)accountancy 会计职业 .d;|iwl  
  A (11)accountant 会计师 al@Hr* '  
  A (12)accounting 会计 dK d"2+fH  
  A (13)agency cost 代理成本 6i7+.#s  
  A (14)accounting bases 会计基础 ;t\oM7J|  
  A (15)accounting manual 会计手册 Sece#K2J|  
  A (16)accounting period 会计期间 E=$li  
  A (17)accounting policies 会计方针 /+JHnedK  
  A (18)accounting rate of return 会计报酬率 2|}`?bY]i`  
  A (19)accounting reference date 会计参照日 =tQ^t4_  
  A (20)accounting reference period 会计参照期间 ZgI?#e  
  A (21)accrual concept 应计概念 7M,(!*b  
  A (22)accrual expenses 应计费用 `&w{-om\  
  A (23)acid test ration 速动比率(酸性测试比率) `x:8m?q05  
  A (24)acquisition 购置 _/[}PQC6G  
  A (25)acquisition accounting 收购会计 /^rJ`M[;  
  A (26)activity based accounting 作业基础成本计算 u6MHdCJ0y  
  A (27)adjusting events 调整事项 &OXm^f)K  
  A (28)administrative expenses 行政管理费 C.N# y`g  
  A (29)advice note 发货通知  eo&^~OVT  
  A (30)amortization 摊销 -J]j=  
  A (31)analytical review 分析性检查 }-N4D"d4o  
  A (32)annual equivalent cost 年度等量成本法 |y.^F3P E  
  A (33)annual report and accounts 年度报告和报表 d3jzGJrU}  
  A (34)appraisal cost 检验成本 -I'Jm=q3]  
  A (35)appropriation account 盈余分配账户 5KgAY;|  
  A (36)articles of association 公司章程细则 6.6;oa4j  
  A (37)assets 资产 :D:Y-cG*n<  
  A (38)assets cover 资产保障 YS0^ !7u  
  A (39)asset value per share 每股资产价值 4`zK`bRcK#  
  A (40)associated company 联营公司 8k9Yoht  
  A (41)attainable standard 可达标准 )uRR!<"~  
A (42)attributable profit 可归属利润 _X)`S"EsJ  
  A (43)audit 审计 s0\}Q=s[  
  A (44)audit report 审计报告 G}LOQ7  
  A (45)auditing standards 审计准则 =HHtLW.|,  
  A (46)authorized share capital 额定股本 - jWXE  
  A (47)available hours 可用小时 1<D^+FC4b,  
  A (48)avoidable costs 可避免成本 Wf{&D>  
  B (49)back-to-back loan 易币贷款 y"Ios:v@-  
  B (50)backflush accounting 倒退成本计算 2OZ<t@\OY  
  B (51)bad debts 坏帐 d  A>6  
  B (52)bad debts ratio 坏帐比率 D $&6 8  
  B (53)bank charges 银行手续费 WG A"e   
  B (54)bank overdraft 银行透支 M~l\rg8  
  B (55)bank reconciliation 银行存款调节表 r8,'LZIz  
  B (56)bank statement 银行对账单 S5/p3;O\c  
  B (57)bankruptcy 破产 ,u S)N6'b6  
  B (58)basis of apportionment 分摊基础 (q}{;  
  B (59)batch 批量 <V1y^EW0  
  B (60)batch costing 分批成本计算  N~vK8j@  
  B (61)beta factor B(市场)风险因素 $J9/AFzO"  
  B (62)bill 账单 Rg SB?  
  B (63)bill of exchange 汇票 G]RFGwGt  
  B (64)bill of landing 提单 ~u-_DOA  
  B (65)bill of materials 用料预计单 4Ul*`/ d  
  B (66)bill payable 应付票据 *hli nQKs  
  B (67)bill receivable 应收票据 =;{8)m  
  B (68)bin card 存货记录卡 [PH56f  
  B (69)bonus 红利 gQ$0 |0O  
  B (70)book-keeping 薄记 Jix;!("  
  B (71)Boston classification 波士顿分类 ,% *Jm  
  B (72)breakeven chart 保本图 [B@R(z=H  
  B (73)breakeven point 保本点 (V<pz2\  
  B (74)breaking-down time 复位时间 Cig! 3  
  B (75)budget 预算 K`8$+JDP+  
  B (76)budget center 预算中心 GsiT!OP]y  
  B (77)budget cost allowance 预算成本折让 :RD QP  
  B (78)budget manual 预算手册  U92?e}=]  
  B (79)budget period 预算期间 >2ny/AK|  
  B (80)budgetary control 预算控制 !~`aEF3  
  B (81)budgeted capacity 预算生产能力 91|~KR)  
  B (82)burden 制造费用 cF}9ldc  
  B (83)business center 经营中心 g?{7DI`  
  B (84)business entity 营业个体 kb[+II  
  B (85)business unit 经营单位 xV.UM8  
B (86)buy-out management 管理性购买产权 'tY y_  
  B (87)by-product 副产品 PBb'`PV  
  C (88)called-up share capital 催缴股本 GB{Q)L  
  C (89)capacity 生产能力 "O<TNSbrC  
  C (90)capacity ratios 生产能力比率 b5?k)s2  
  C (91)capital 资本 ;"]?&ri  
  C (92)capital assets pricing model 资本资产计价模式 ;aImz*1%t  
  C (93)capital commitment 承诺资本 +m4?a\U  
  C (94)capital employed 已运用的资本 jBU!xCO  
  C (95)capital expenditure 资本支出 fKNDl\SD  
  C (96)capital expenditure authorization 资本支出核准 qb KcI+)47  
  C (97)capital expenditure control 资本支出控制 #K\;)z(?  
  C (98)capital expenditure proposal 资本支出申请 ~' q&rvk`  
  C (99)capital funding planning 资本基金筹集计划 -~_;9[uV  
  C (100)capital gain 资本收益 b X4]/4%  
  C (101)capital investment appraisal 资本投资评估 `3L?x8g  
  C (102)capital maintenance 资本保全 ^3ysY24Q  
  C (103)capital resource planning 资本资源计划 Hr/Q?7g  
  C (104)capital surplus 资本盈余 }0 =gP?.kE  
  C (105)capital turnover 资本周转率 %:Y'+!bX  
  C (106)card 记录卡 A e 'N1V  
  C (107)cash 现金 vjd;*ORB  
  C (108)cash account 现金账户 p Xf5/u8&  
  C (109)cash book 现金账薄 gPF5|% 3)  
  C (110)cash cow 金牛产品 UB7C,:"  
  C (111)cash flow 现金流量 M [6WcH0/T  
  C (112)cash discounted 现金贴现 zfK3$|  
  C (113)cash flow budget 现金流量预算 Eg0qY\'  
  C (114)cash flow statement 现金流量表 M4K>/-9X+V  
  C (115)cash ledger 现金分类账 c1h? aP  
  C (116)cash limit 现金限额 85#+_}#  
  C (117)CCA 现时成本会计 0 2q*z>:^  
  C (118)center 中心 yTh60U  
  C (119)changeover time 变更时间 j]   
  C (120)chartered entity 特许经济个体 ;c|G  
  C (121)cheque 支票 2x:aMWh  
  C (122)cheque register 支票登记薄 @.l?V6g9T  
  C (123)coin analysis 零钱分类 iQz c$y^,9  
  C (124)classification 分类 GL3ol KnL  
  C (125)clock card 工时卡 =EUi| T4:  
  C (126)code 代码 vR'rYDtU@  
  C (127)commitment accounting 承诺确认会计 H~~>ut6`  
  C (128)common cost 共同成本 3/*<i  
  C (129)company limited by guarantee 有限担保责任公司 m ?jF:] ^  
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