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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'6yB  
  A (2)absorbed overhead 已吸收制造费用 PftK>,+,  
  A (3)absorption costing 吸收成本计算 }iUK`e  
  A (4)account 账户,报表 /f3/}x!po  
  A (5)accounting postulate 会计假设 x0 )V o]r  
  A (6)accounting series release 会计公告文件 .k,j64 r  
  A (7)accounting valuation 会计计价 9F/I",EA  
  A (8)account sale 承销清单 N[I@}j  
  A (9)accountability concept 经营责任概念 ic2 D$`M  
  A (10)accountancy 会计职业 l00i2w  
  A (11)accountant 会计师 ipv5JD[  
  A (12)accounting 会计 d51lTGH7Z  
  A (13)agency cost 代理成本 iq; | i!  
  A (14)accounting bases 会计基础 *)Rm X$v3  
  A (15)accounting manual 会计手册 )eyzHB,H  
  A (16)accounting period 会计期间 \Ow F!~&  
  A (17)accounting policies 会计方针 3(BL  
  A (18)accounting rate of return 会计报酬率 ,;g%/6X  
  A (19)accounting reference date 会计参照日 X1 ^VdJE  
  A (20)accounting reference period 会计参照期间 QQl.5'PP  
  A (21)accrual concept 应计概念 1q}L O2  
  A (22)accrual expenses 应计费用 OyTK,i<n  
  A (23)acid test ration 速动比率(酸性测试比率) 7Jn%XxHq  
  A (24)acquisition 购置 ?:;;0kSk  
  A (25)acquisition accounting 收购会计 rqamBm 5  
  A (26)activity based accounting 作业基础成本计算 j 6qtR$l|  
  A (27)adjusting events 调整事项 n7!T{+ge  
  A (28)administrative expenses 行政管理费 A,~3oQV  
  A (29)advice note 发货通知 fs! dI  
  A (30)amortization 摊销 >tM4|w|  
  A (31)analytical review 分析性检查 $C[z]}iOi  
  A (32)annual equivalent cost 年度等量成本法 hi8q?4jE  
  A (33)annual report and accounts 年度报告和报表 :U?g']`Z##  
  A (34)appraisal cost 检验成本 P6gkbtg  
  A (35)appropriation account 盈余分配账户 [3Q0KCZ0(  
  A (36)articles of association 公司章程细则 fd)8lK[KJ"  
  A (37)assets 资产 ?qjdmB|w  
  A (38)assets cover 资产保障 z$1RD)TQB  
  A (39)asset value per share 每股资产价值 0+>g/ >  
  A (40)associated company 联营公司 A0{xt*g   
  A (41)attainable standard 可达标准 ytcLx77`:  
A (42)attributable profit 可归属利润 kF|$oBQ  
  A (43)audit 审计 2/?Zp=|j\  
  A (44)audit report 审计报告 ~fXNj-'RW  
  A (45)auditing standards 审计准则 Wmbc `XC  
  A (46)authorized share capital 额定股本 Ik:G5m<ta  
  A (47)available hours 可用小时 R$:-~<O  
  A (48)avoidable costs 可避免成本 9)!Ks g(h  
  B (49)back-to-back loan 易币贷款 mY 1l2  
  B (50)backflush accounting 倒退成本计算 6N@= *0kh-  
  B (51)bad debts 坏帐 q%3VcR$J  
  B (52)bad debts ratio 坏帐比率  /~"-q  
  B (53)bank charges 银行手续费 eb_.@.a  
  B (54)bank overdraft 银行透支 /$; Z ~^P  
  B (55)bank reconciliation 银行存款调节表 ,cxqr3 o  
  B (56)bank statement 银行对账单 [+[ W\6  
  B (57)bankruptcy 破产 5Q10Ohh  
  B (58)basis of apportionment 分摊基础 :,8y8z$+  
  B (59)batch 批量 }9@rhW  
  B (60)batch costing 分批成本计算 s\*p|vc  
  B (61)beta factor B(市场)风险因素 SgU@`Pb  
  B (62)bill 账单 7'wpPXdY1  
  B (63)bill of exchange 汇票 t #(NfzN  
  B (64)bill of landing 提单 2"6L\8hd2  
  B (65)bill of materials 用料预计单 0AnL]`"t.3  
  B (66)bill payable 应付票据 [<B,6nAl  
  B (67)bill receivable 应收票据 @[^ 3y C#  
  B (68)bin card 存货记录卡 X_PzK'#m  
  B (69)bonus 红利 HYl+xH'.j  
  B (70)book-keeping 薄记 AH,?B*zGj  
  B (71)Boston classification 波士顿分类 =]@Bc 7@  
  B (72)breakeven chart 保本图 +k=*AQt^8  
  B (73)breakeven point 保本点 tY_=[6?Zu  
  B (74)breaking-down time 复位时间 Q4mtfpiDx  
  B (75)budget 预算 %<yW(s9{  
  B (76)budget center 预算中心 5H ._Q  
  B (77)budget cost allowance 预算成本折让 L4iWR/&  
  B (78)budget manual 预算手册 h%j4(v}r{C  
  B (79)budget period 预算期间 rVabkwYD  
  B (80)budgetary control 预算控制 U`*we43  
  B (81)budgeted capacity 预算生产能力 LNL}R[1(  
  B (82)burden 制造费用 icG 9x  
  B (83)business center 经营中心 dO D(<  
  B (84)business entity 营业个体 KE\>T:  
  B (85)business unit 经营单位 M.g2y&8  
B (86)buy-out management 管理性购买产权 jnV#Q ;  
  B (87)by-product 副产品 ca=MUm=B  
  C (88)called-up share capital 催缴股本 @;EQ{d  
  C (89)capacity 生产能力 q;SD+%tI  
  C (90)capacity ratios 生产能力比率 1^k}GXsWmE  
  C (91)capital 资本 RrLiH>  
  C (92)capital assets pricing model 资本资产计价模式 a Mqt2{f+  
  C (93)capital commitment 承诺资本 L' y0$  
  C (94)capital employed 已运用的资本 +HE,Q6-A  
  C (95)capital expenditure 资本支出 rT= "ciQ  
  C (96)capital expenditure authorization 资本支出核准 B+FTkJ0t+G  
  C (97)capital expenditure control 资本支出控制 t(}Y/'  
  C (98)capital expenditure proposal 资本支出申请 3g7]$}  
  C (99)capital funding planning 资本基金筹集计划 {Lju7'5L  
  C (100)capital gain 资本收益 $ (&uaDYv  
  C (101)capital investment appraisal 资本投资评估 lR?1,yLp  
  C (102)capital maintenance 资本保全 ?3DL .U{  
  C (103)capital resource planning 资本资源计划 J#d,?  
  C (104)capital surplus 资本盈余 .Z 7t E?  
  C (105)capital turnover 资本周转率 /:!sn-(  
  C (106)card 记录卡 ccv  
  C (107)cash 现金 9Zx| L/\  
  C (108)cash account 现金账户 `c:r`Oi?  
  C (109)cash book 现金账薄 S> Fb'rJ3  
  C (110)cash cow 金牛产品 7gtaI3   
  C (111)cash flow 现金流量 K81FKV.  
  C (112)cash discounted 现金贴现 qRT5|\l  
  C (113)cash flow budget 现金流量预算 pTAm}  
  C (114)cash flow statement 现金流量表 2 zo>`;l  
  C (115)cash ledger 现金分类账 2Jo|P A` 9  
  C (116)cash limit 现金限额 T c-fO /0  
  C (117)CCA 现时成本会计 w[2E :Nj  
  C (118)center 中心 aaVq>$G 3  
  C (119)changeover time 变更时间 Ps! \k%FUl  
  C (120)chartered entity 特许经济个体 j\#)'>"  
  C (121)cheque 支票 qPu?rU{2  
  C (122)cheque register 支票登记薄 `~axOp9N  
  C (123)coin analysis 零钱分类 .yDR2 sW  
  C (124)classification 分类 kb-XEJ}L  
  C (125)clock card 工时卡 i{g~u<DH)Q  
  C (126)code 代码 FkaQVT  
  C (127)commitment accounting 承诺确认会计 xfUV'=~(  
  C (128)common cost 共同成本 25G~rk lk  
  C (129)company limited by guarantee 有限担保责任公司 w_@6!zm  
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