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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 p'gb)nI  
  A (2)absorbed overhead 已吸收制造费用 -]/7hN*v  
  A (3)absorption costing 吸收成本计算 _AprkI_  
  A (4)account 账户,报表 8`*`nQhWa  
  A (5)accounting postulate 会计假设 ujx@@N  
  A (6)accounting series release 会计公告文件 \04mLIJr9  
  A (7)accounting valuation 会计计价 "NKf0F  
  A (8)account sale 承销清单 @7fm 1b  
  A (9)accountability concept 经营责任概念 5Q|sta!  
  A (10)accountancy 会计职业 DKTD Z*  
  A (11)accountant 会计师 7u::5W-q  
  A (12)accounting 会计 vnTq6:f#M  
  A (13)agency cost 代理成本 iTu0T!4F  
  A (14)accounting bases 会计基础 , |l@j%  
  A (15)accounting manual 会计手册 U-eI\Lu  
  A (16)accounting period 会计期间 9s(i`RTM  
  A (17)accounting policies 会计方针 Z^*NnL.'  
  A (18)accounting rate of return 会计报酬率 7-X/>v  
  A (19)accounting reference date 会计参照日 Pr`s0J%m  
  A (20)accounting reference period 会计参照期间 ;T>+,  
  A (21)accrual concept 应计概念 :@/"abv  
  A (22)accrual expenses 应计费用 BRa{\R^I  
  A (23)acid test ration 速动比率(酸性测试比率) /=T H08  
  A (24)acquisition 购置 'y.Jc S!|  
  A (25)acquisition accounting 收购会计 ei|cD[ NY  
  A (26)activity based accounting 作业基础成本计算 nkRK +~>  
  A (27)adjusting events 调整事项 vr4O8#  
  A (28)administrative expenses 行政管理费 q? 9GrwL8F  
  A (29)advice note 发货通知 1A^1@^{m'  
  A (30)amortization 摊销 =*O=E@]  
  A (31)analytical review 分析性检查 T9?54r  
  A (32)annual equivalent cost 年度等量成本法 p,;mYms  
  A (33)annual report and accounts 年度报告和报表 LWD#a~  
  A (34)appraisal cost 检验成本 e #M iaX  
  A (35)appropriation account 盈余分配账户 R*bmu  
  A (36)articles of association 公司章程细则 H2U:@.o2&  
  A (37)assets 资产 ,#d[ad<  
  A (38)assets cover 资产保障 qp&4 1  
  A (39)asset value per share 每股资产价值 W$'0Dc  
  A (40)associated company 联营公司 B?3juyB`--  
  A (41)attainable standard 可达标准 3;l" =#5  
A (42)attributable profit 可归属利润 @VK6JjIq  
  A (43)audit 审计 kYlg4 .~M  
  A (44)audit report 审计报告 0% +'  
  A (45)auditing standards 审计准则 MwAJ(  
  A (46)authorized share capital 额定股本 TBnvV 5_  
  A (47)available hours 可用小时 G6Nb{m  
  A (48)avoidable costs 可避免成本 {cR=N~_EO  
  B (49)back-to-back loan 易币贷款 *i k/p  
  B (50)backflush accounting 倒退成本计算 ,{8v4b-  
  B (51)bad debts 坏帐 -zKxf@"  
  B (52)bad debts ratio 坏帐比率 g<a<*)&  
  B (53)bank charges 银行手续费 yFjVKp'P  
  B (54)bank overdraft 银行透支 H\#:,s{1  
  B (55)bank reconciliation 银行存款调节表 0x~`5h  
  B (56)bank statement 银行对账单 X;VQEDMPU  
  B (57)bankruptcy 破产 k':s =IXW  
  B (58)basis of apportionment 分摊基础 k.GA8=]>  
  B (59)batch 批量 utH%y\NMF|  
  B (60)batch costing 分批成本计算 "Pj}E=!k  
  B (61)beta factor B(市场)风险因素 ,Sg33N ?  
  B (62)bill 账单 :YNp8!?T?  
  B (63)bill of exchange 汇票 Q["t eo]DQ  
  B (64)bill of landing 提单 eFFc9'o  
  B (65)bill of materials 用料预计单 -DCa   
  B (66)bill payable 应付票据 TzKK;(GX  
  B (67)bill receivable 应收票据 %K1")s  
  B (68)bin card 存货记录卡 QDE$ E.a  
  B (69)bonus 红利 K5`Rk" s  
  B (70)book-keeping 薄记 w z=z?AZW  
  B (71)Boston classification 波士顿分类 mCdgKr|n  
  B (72)breakeven chart 保本图 " U8S81'  
  B (73)breakeven point 保本点 qyyq&  
  B (74)breaking-down time 复位时间 !h:  Q  
  B (75)budget 预算 jg_n7  
  B (76)budget center 预算中心 Uu'dv#4Iw  
  B (77)budget cost allowance 预算成本折让 CW`!}yu%  
  B (78)budget manual 预算手册 fu]N""~  
  B (79)budget period 预算期间 h}&b+ 1{X  
  B (80)budgetary control 预算控制 `@XehSQ  
  B (81)budgeted capacity 预算生产能力 2f,2rW^ i  
  B (82)burden 制造费用 y LM"+.?pL  
  B (83)business center 经营中心 tsv$r$Se  
  B (84)business entity 营业个体 c-8!#~M(  
  B (85)business unit 经营单位 q3S+Y9L  
B (86)buy-out management 管理性购买产权 1mH\k5xu  
  B (87)by-product 副产品 0m)&Y FZ[(  
  C (88)called-up share capital 催缴股本 X3B{8qx_>  
  C (89)capacity 生产能力 ?KP}#>Ba@  
  C (90)capacity ratios 生产能力比率 Ns=AjhLc z  
  C (91)capital 资本 DDeE(E  
  C (92)capital assets pricing model 资本资产计价模式 z-,VnhLx  
  C (93)capital commitment 承诺资本 | vu>;*K  
  C (94)capital employed 已运用的资本 >EP(~G3u  
  C (95)capital expenditure 资本支出 BX< dSK  
  C (96)capital expenditure authorization 资本支出核准 o#D.9K(  
  C (97)capital expenditure control 资本支出控制 X?o( b/F -  
  C (98)capital expenditure proposal 资本支出申请 OYmi?y\  
  C (99)capital funding planning 资本基金筹集计划 RU&_j* U  
  C (100)capital gain 资本收益 jd:B \%#![  
  C (101)capital investment appraisal 资本投资评估 W?z#pV+jt  
  C (102)capital maintenance 资本保全 ao$.6X8fQ  
  C (103)capital resource planning 资本资源计划 2UadV_s+s  
  C (104)capital surplus 资本盈余 L1 #Ij#  
  C (105)capital turnover 资本周转率 YZE.@Rz  
  C (106)card 记录卡 2Z/K(J"&J  
  C (107)cash 现金 kWW w<c A  
  C (108)cash account 现金账户 Em^ (  
  C (109)cash book 现金账薄 g^~Kze  
  C (110)cash cow 金牛产品 ;>"nn VW  
  C (111)cash flow 现金流量 M1!pQC_9  
  C (112)cash discounted 现金贴现 1*Ar{:+ua  
  C (113)cash flow budget 现金流量预算 (^n*Am;zlH  
  C (114)cash flow statement 现金流量表 e3m*i}K}  
  C (115)cash ledger 现金分类账 =Ho"N`Qy  
  C (116)cash limit 现金限额 XDz5b.,  
  C (117)CCA 现时成本会计 nII^mg~  
  C (118)center 中心 Y(6Sp'0  
  C (119)changeover time 变更时间 DQXS$uBT  
  C (120)chartered entity 特许经济个体 ;*cLG#&'M  
  C (121)cheque 支票 i7Z=|&  
  C (122)cheque register 支票登记薄 ~<9{#uM  
  C (123)coin analysis 零钱分类 !#x=JX  
  C (124)classification 分类 ZafboqsDL  
  C (125)clock card 工时卡 I+;-p]~  
  C (126)code 代码 ]v29 Rx  
  C (127)commitment accounting 承诺确认会计 >e&:`2%.  
  C (128)common cost 共同成本 J5yidymrpW  
  C (129)company limited by guarantee 有限担保责任公司 {nMAm/kyj  
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