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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 v9vY#W  
  A (2)absorbed overhead 已吸收制造费用 [:-o;K\.-a  
  A (3)absorption costing 吸收成本计算 ?[S{kMb2  
  A (4)account 账户,报表 HZzdelo  
  A (5)accounting postulate 会计假设 "=XRonQZ  
  A (6)accounting series release 会计公告文件 kNTxYJ  
  A (7)accounting valuation 会计计价 aW#_"Y}v'  
  A (8)account sale 承销清单 ?c# v'c^=h  
  A (9)accountability concept 经营责任概念 K iG/XnS  
  A (10)accountancy 会计职业 9 A1w5|X  
  A (11)accountant 会计师 n"Q fW~U  
  A (12)accounting 会计 &1,qC,:!  
  A (13)agency cost 代理成本 kR|(hA,$N  
  A (14)accounting bases 会计基础 8sxH)"S  
  A (15)accounting manual 会计手册 }8&L?B;90  
  A (16)accounting period 会计期间 6d|%8.q1  
  A (17)accounting policies 会计方针 3?oj46gP  
  A (18)accounting rate of return 会计报酬率 pM7xnL4  
  A (19)accounting reference date 会计参照日 @awN*mO  
  A (20)accounting reference period 会计参照期间 CF+:9PG  
  A (21)accrual concept 应计概念 Oz_| pu  
  A (22)accrual expenses 应计费用 Vch!&8xii  
  A (23)acid test ration 速动比率(酸性测试比率) ?$ FvE4!n  
  A (24)acquisition 购置 ZVmgQ7m  
  A (25)acquisition accounting 收购会计  <IL$8a  
  A (26)activity based accounting 作业基础成本计算 FR@## i$  
  A (27)adjusting events 调整事项 [!E~pW%|n  
  A (28)administrative expenses 行政管理费 } ~#^FFe  
  A (29)advice note 发货通知 ~",,&>#[K  
  A (30)amortization 摊销 WgQ6EV`  
  A (31)analytical review 分析性检查 B#;yko  
  A (32)annual equivalent cost 年度等量成本法 bAqaf#}e  
  A (33)annual report and accounts 年度报告和报表 Ws(#ThA  
  A (34)appraisal cost 检验成本 :N([s(}!$2  
  A (35)appropriation account 盈余分配账户 obhq2sK  
  A (36)articles of association 公司章程细则 {,rVA(I@  
  A (37)assets 资产 u6(>?r-  
  A (38)assets cover 资产保障 L (!mm  
  A (39)asset value per share 每股资产价值 jNA^ (|:  
  A (40)associated company 联营公司 O%(k$ fvM  
  A (41)attainable standard 可达标准 O<v9i4*  
A (42)attributable profit 可归属利润 O;*.dR  
  A (43)audit 审计 I7nZ9n|KU  
  A (44)audit report 审计报告 )#l,RJ(  
  A (45)auditing standards 审计准则 sS|N.2*  
  A (46)authorized share capital 额定股本 +#!! 'XP  
  A (47)available hours 可用小时 +e%U6&l{  
  A (48)avoidable costs 可避免成本 +k4 SN  
  B (49)back-to-back loan 易币贷款 kf<5`8  
  B (50)backflush accounting 倒退成本计算 K q0!.455  
  B (51)bad debts 坏帐 enGjom  
  B (52)bad debts ratio 坏帐比率 p4OiCAW;  
  B (53)bank charges 银行手续费 hup< U+p  
  B (54)bank overdraft 银行透支 P$=Y5   
  B (55)bank reconciliation 银行存款调节表 e-#!3j!'  
  B (56)bank statement 银行对账单 `?ijKZ}y5  
  B (57)bankruptcy 破产 SlZ>N$E  
  B (58)basis of apportionment 分摊基础 *0`oFTJ  
  B (59)batch 批量 cSSrMYX2  
  B (60)batch costing 分批成本计算 ,,>b=r_r&  
  B (61)beta factor B(市场)风险因素 IL]VY1'#  
  B (62)bill 账单 yS[Z%]bvU  
  B (63)bill of exchange 汇票 g.d%z  
  B (64)bill of landing 提单 \VX~'pkrd/  
  B (65)bill of materials 用料预计单 Ysk,9MR(F  
  B (66)bill payable 应付票据 e/;chMCq  
  B (67)bill receivable 应收票据 B^SD5  
  B (68)bin card 存货记录卡 O0gLu1*1v  
  B (69)bonus 红利 $3Ct@}=n  
  B (70)book-keeping 薄记 0#rv.rJ{  
  B (71)Boston classification 波士顿分类 ;ip"V 0`  
  B (72)breakeven chart 保本图 >" Z^8J  
  B (73)breakeven point 保本点 .hxcx>%  
  B (74)breaking-down time 复位时间 f: h.O# d>  
  B (75)budget 预算 lll]FJ1  
  B (76)budget center 预算中心 \&p MF  
  B (77)budget cost allowance 预算成本折让 XKU+'Tz  
  B (78)budget manual 预算手册 64^dy V,;  
  B (79)budget period 预算期间 Ab <4F 7  
  B (80)budgetary control 预算控制 ,HEx9*E/s  
  B (81)budgeted capacity 预算生产能力 .oq!Ys4KA  
  B (82)burden 制造费用 {Tp0#fi  
  B (83)business center 经营中心 QJ`#&QRp  
  B (84)business entity 营业个体 an 3"y6.8  
  B (85)business unit 经营单位 BHE((3  
B (86)buy-out management 管理性购买产权 av(d0E}}b  
  B (87)by-product 副产品 ]Ph~-O  
  C (88)called-up share capital 催缴股本 B8^tIq  
  C (89)capacity 生产能力 6}. B2f9  
  C (90)capacity ratios 生产能力比率 4-4lh TE(  
  C (91)capital 资本 |#x;}_>7  
  C (92)capital assets pricing model 资本资产计价模式 -~A7o3k35  
  C (93)capital commitment 承诺资本 ~a[]4\ m;  
  C (94)capital employed 已运用的资本 mAFqA  
  C (95)capital expenditure 资本支出 K2TO,J3 E  
  C (96)capital expenditure authorization 资本支出核准 hv'~S  
  C (97)capital expenditure control 资本支出控制 x-0IxWD%  
  C (98)capital expenditure proposal 资本支出申请 ~ySmN}3~'  
  C (99)capital funding planning 资本基金筹集计划 2sjP":  
  C (100)capital gain 资本收益 }ZEh^zdz8  
  C (101)capital investment appraisal 资本投资评估 fv !l{  
  C (102)capital maintenance 资本保全 z[DUktZl  
  C (103)capital resource planning 资本资源计划 ,epKt(vl  
  C (104)capital surplus 资本盈余 Sq&*K9:z  
  C (105)capital turnover 资本周转率 >eg& i(C+  
  C (106)card 记录卡 J_s?e#s  
  C (107)cash 现金 \^kyC1  
  C (108)cash account 现金账户 0Ng6Xg(QHc  
  C (109)cash book 现金账薄 ,9q=2V[GP  
  C (110)cash cow 金牛产品 ^CTgo,uf6H  
  C (111)cash flow 现金流量 TRrO-  
  C (112)cash discounted 现金贴现 BJk:h-m [  
  C (113)cash flow budget 现金流量预算 Y;je::"  
  C (114)cash flow statement 现金流量表 GA{>=Q _~  
  C (115)cash ledger 现金分类账 4:8#&eF  
  C (116)cash limit 现金限额 *$x/(!UE  
  C (117)CCA 现时成本会计 f)q\RJA)X  
  C (118)center 中心 5n r}5bum  
  C (119)changeover time 变更时间 ics  
  C (120)chartered entity 特许经济个体 $Trkow%F]  
  C (121)cheque 支票 j-ugsV`2=*  
  C (122)cheque register 支票登记薄 |H5){2V>K  
  C (123)coin analysis 零钱分类 )1O *~%  
  C (124)classification 分类 6rL'hB!!]*  
  C (125)clock card 工时卡 t'4hWNR'  
  C (126)code 代码 StWDNAf)  
  C (127)commitment accounting 承诺确认会计 U KF/v  
  C (128)common cost 共同成本 4hztYOhJ{  
  C (129)company limited by guarantee 有限担保责任公司 #$%9XD3  
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