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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 o9S+6@  
  A (2)absorbed overhead 已吸收制造费用 a~!G%})'a  
  A (3)absorption costing 吸收成本计算 M z;[+p  
  A (4)account 账户,报表 Io|Aj  
  A (5)accounting postulate 会计假设 qTo-pA G`  
  A (6)accounting series release 会计公告文件 N**g]T 0`  
  A (7)accounting valuation 会计计价 U*P. :BvG  
  A (8)account sale 承销清单 <K4 ,7J$}h  
  A (9)accountability concept 经营责任概念 Ze3X$%kWi  
  A (10)accountancy 会计职业 ^~HQC*  
  A (11)accountant 会计师 {]]|5 \F  
  A (12)accounting 会计 ~/ilx#d  
  A (13)agency cost 代理成本 y&=ALx@  
  A (14)accounting bases 会计基础 (%:>T Q(  
  A (15)accounting manual 会计手册 dN}#2Bo =  
  A (16)accounting period 会计期间 rf%7b8[v  
  A (17)accounting policies 会计方针 ;kJA'|GX  
  A (18)accounting rate of return 会计报酬率 gOK\ %&S]  
  A (19)accounting reference date 会计参照日 <ExZ:ip  
  A (20)accounting reference period 会计参照期间 )& <=.q  
  A (21)accrual concept 应计概念 F5qFYL;  
  A (22)accrual expenses 应计费用 *d',Vuv&[  
  A (23)acid test ration 速动比率(酸性测试比率) U"4 ?9. k  
  A (24)acquisition 购置 !GQ\"Ufs>  
  A (25)acquisition accounting 收购会计 T}=>C+3r  
  A (26)activity based accounting 作业基础成本计算 {?}*1,I  
  A (27)adjusting events 调整事项 2{.QjYw^  
  A (28)administrative expenses 行政管理费 ([V V%ovZ  
  A (29)advice note 发货通知 I;?X f  
  A (30)amortization 摊销 h}Wdh1.M3  
  A (31)analytical review 分析性检查 *cg( ?yg  
  A (32)annual equivalent cost 年度等量成本法 rUjdq/I:Z  
  A (33)annual report and accounts 年度报告和报表 ~b|`'kU  
  A (34)appraisal cost 检验成本 EK$Kee}~  
  A (35)appropriation account 盈余分配账户 ;u(Du-Os!  
  A (36)articles of association 公司章程细则 !HJ$UG/\  
  A (37)assets 资产 %D`,k*X  
  A (38)assets cover 资产保障 on7I l  
  A (39)asset value per share 每股资产价值 7RvUH-S[  
  A (40)associated company 联营公司 |J~eLh[d  
  A (41)attainable standard 可达标准 leiW4Fj  
A (42)attributable profit 可归属利润 %&\jOq~  
  A (43)audit 审计 _ZAchzV  
  A (44)audit report 审计报告 ] k8 /#@19  
  A (45)auditing standards 审计准则 `j9$T:`  
  A (46)authorized share capital 额定股本 N=)z  
  A (47)available hours 可用小时 xyE1Gw`V  
  A (48)avoidable costs 可避免成本 z>[tF5  
  B (49)back-to-back loan 易币贷款 m%8q Zzqk  
  B (50)backflush accounting 倒退成本计算 tB' V  
  B (51)bad debts 坏帐 V8~jf-\$b  
  B (52)bad debts ratio 坏帐比率 n!E2_  
  B (53)bank charges 银行手续费 1Fi86  
  B (54)bank overdraft 银行透支 w_iamqe,  
  B (55)bank reconciliation 银行存款调节表 [;b=A  
  B (56)bank statement 银行对账单 47T}0q,  
  B (57)bankruptcy 破产 g+C!kaC)  
  B (58)basis of apportionment 分摊基础 \M/6m^zS  
  B (59)batch 批量 Ih[+K#t+E  
  B (60)batch costing 分批成本计算 ? QDWuPhN  
  B (61)beta factor B(市场)风险因素 U^Tp6vN d  
  B (62)bill 账单 ^5 t  
  B (63)bill of exchange 汇票 ;bX4(CMe &  
  B (64)bill of landing 提单 jAsO8  
  B (65)bill of materials 用料预计单 5ZAb]F90  
  B (66)bill payable 应付票据 ARfRsP x r  
  B (67)bill receivable 应收票据 ehAu^^Q>  
  B (68)bin card 存货记录卡 qUF1XJZ }z  
  B (69)bonus 红利 www`=)A;  
  B (70)book-keeping 薄记 bxXiQa  
  B (71)Boston classification 波士顿分类 7CB#YP?E  
  B (72)breakeven chart 保本图 Yp4c'Zk  
  B (73)breakeven point 保本点 i(6J>^I  
  B (74)breaking-down time 复位时间 W:QwHZ2O  
  B (75)budget 预算 hD<f3_k  
  B (76)budget center 预算中心 h.whjiCFa  
  B (77)budget cost allowance 预算成本折让 i$-#dc2qY  
  B (78)budget manual 预算手册 Gr(|Ra .  
  B (79)budget period 预算期间 qsg>5E  
  B (80)budgetary control 预算控制 #rYENR[  
  B (81)budgeted capacity 预算生产能力 4rU! 4l  
  B (82)burden 制造费用 xkA2g [  
  B (83)business center 经营中心 &}`K^5K|O:  
  B (84)business entity 营业个体 Cj;/Uhs  
  B (85)business unit 经营单位 r5/R5Ga^  
B (86)buy-out management 管理性购买产权 (w2= 2$  
  B (87)by-product 副产品 }+Vv0jX|V  
  C (88)called-up share capital 催缴股本 Ca$c;  
  C (89)capacity 生产能力 $X+u={]  
  C (90)capacity ratios 生产能力比率 czBi Dk4  
  C (91)capital 资本 Z#Lx_*p]Q  
  C (92)capital assets pricing model 资本资产计价模式 hGP1(pH.  
  C (93)capital commitment 承诺资本 cQFR]i  
  C (94)capital employed 已运用的资本 3#<* k>1G?  
  C (95)capital expenditure 资本支出 2go >  
  C (96)capital expenditure authorization 资本支出核准 i!MwBYk  
  C (97)capital expenditure control 资本支出控制 M>_= "atI  
  C (98)capital expenditure proposal 资本支出申请 ]i8c\UV\  
  C (99)capital funding planning 资本基金筹集计划 /b.oEGqZX  
  C (100)capital gain 资本收益 PtKTm\,JL0  
  C (101)capital investment appraisal 资本投资评估 4^!4eyQ^  
  C (102)capital maintenance 资本保全 h#3m4<w(9  
  C (103)capital resource planning 资本资源计划 xKJ>gr"w#  
  C (104)capital surplus 资本盈余 XSB 8z   
  C (105)capital turnover 资本周转率 Z-|li}lDr  
  C (106)card 记录卡 5z]\$=TE  
  C (107)cash 现金 v29G:YQe  
  C (108)cash account 现金账户 pX<a2F P  
  C (109)cash book 现金账薄 \/Ij7nD`l%  
  C (110)cash cow 金牛产品 FUaNiAr[  
  C (111)cash flow 现金流量 IF?xnu  
  C (112)cash discounted 现金贴现 BQjam+u6  
  C (113)cash flow budget 现金流量预算 u+% tPe  
  C (114)cash flow statement 现金流量表 =2oUZjA  
  C (115)cash ledger 现金分类账 6d{j0?mM  
  C (116)cash limit 现金限额 mpef] 9  
  C (117)CCA 现时成本会计 }#aKFcvg  
  C (118)center 中心 M g!ra"  
  C (119)changeover time 变更时间 *e<_; Kr?  
  C (120)chartered entity 特许经济个体 \mXqak,y  
  C (121)cheque 支票 p~bkf>  
  C (122)cheque register 支票登记薄 xVR:; Jy[  
  C (123)coin analysis 零钱分类 J`Oy.Qu)  
  C (124)classification 分类 A'DVJ9%xB  
  C (125)clock card 工时卡 {of]/ 3 =  
  C (126)code 代码 6D9o08  
  C (127)commitment accounting 承诺确认会计 Tj,2r]g`<  
  C (128)common cost 共同成本 YIDg'a+z  
  C (129)company limited by guarantee 有限担保责任公司 )bYez  
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