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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 _:7:ixN[Ie  
  A (2)absorbed overhead 已吸收制造费用 CWa~~h<r-  
  A (3)absorption costing 吸收成本计算 7^W(es  
  A (4)account 账户,报表 &(X67  
  A (5)accounting postulate 会计假设 Z~1uyr(  
  A (6)accounting series release 会计公告文件 K7c[bhi_w  
  A (7)accounting valuation 会计计价 hI 1or4V  
  A (8)account sale 承销清单 o1Nfn'!3/>  
  A (9)accountability concept 经营责任概念 Nk;ywC"e;  
  A (10)accountancy 会计职业 a4\j.(w)$D  
  A (11)accountant 会计师 UU*v5&  
  A (12)accounting 会计 ?Sr7c|a2  
  A (13)agency cost 代理成本 s`gfz}/  
  A (14)accounting bases 会计基础 8F9x2CM-[C  
  A (15)accounting manual 会计手册 A~ ({vb'  
  A (16)accounting period 会计期间 Q)Q1a;o  
  A (17)accounting policies 会计方针 3@42u G>  
  A (18)accounting rate of return 会计报酬率 `!Yd$=*c_&  
  A (19)accounting reference date 会计参照日 z)Lw\H^/  
  A (20)accounting reference period 会计参照期间 u~ 7fK  
  A (21)accrual concept 应计概念 M@+Pq/f:  
  A (22)accrual expenses 应计费用 l 1vI  
  A (23)acid test ration 速动比率(酸性测试比率) 6{!Cx9V  
  A (24)acquisition 购置 aM+Am,n`@  
  A (25)acquisition accounting 收购会计 qs!A)H#  
  A (26)activity based accounting 作业基础成本计算 6/6{69tnr  
  A (27)adjusting events 调整事项 <b:xyHS  
  A (28)administrative expenses 行政管理费 7~Z(dTdSG  
  A (29)advice note 发货通知 x;{Hd;<YF  
  A (30)amortization 摊销 1pAcaJzf  
  A (31)analytical review 分析性检查 otX/sg.B*  
  A (32)annual equivalent cost 年度等量成本法 hBi/lHu'  
  A (33)annual report and accounts 年度报告和报表 +Jh1D_+!9  
  A (34)appraisal cost 检验成本 + w/B3 b  
  A (35)appropriation account 盈余分配账户 7n,=`0{r  
  A (36)articles of association 公司章程细则 0.)q5B`  
  A (37)assets 资产 P^AI*t H"m  
  A (38)assets cover 资产保障 SHT`  
  A (39)asset value per share 每股资产价值 .$fSWlM;  
  A (40)associated company 联营公司 {2k]$|  
  A (41)attainable standard 可达标准 9yz@hdG  
A (42)attributable profit 可归属利润 'xLXj>  
  A (43)audit 审计 P$Q,t2$A  
  A (44)audit report 审计报告 5W0s9yD  
  A (45)auditing standards 审计准则 $0k7W?tu  
  A (46)authorized share capital 额定股本 7=/iFv[  
  A (47)available hours 可用小时 td7Of(k'  
  A (48)avoidable costs 可避免成本 nyetK  
  B (49)back-to-back loan 易币贷款 Xdf4%/Op  
  B (50)backflush accounting 倒退成本计算 -^3uQa<zN^  
  B (51)bad debts 坏帐 ,^RZ1tLz  
  B (52)bad debts ratio 坏帐比率 q@g#DP+C  
  B (53)bank charges 银行手续费 OG9 '[o`8  
  B (54)bank overdraft 银行透支 U\(71 =  
  B (55)bank reconciliation 银行存款调节表 / _qHF-  
  B (56)bank statement 银行对账单 }Ogb|8  
  B (57)bankruptcy 破产 w{ ;Sp?Os  
  B (58)basis of apportionment 分摊基础 v VP.9(  
  B (59)batch 批量 cyo[HI?WM  
  B (60)batch costing 分批成本计算 D|*yeS4>  
  B (61)beta factor B(市场)风险因素 HX)]@qL  
  B (62)bill 账单 1nw\?r2  
  B (63)bill of exchange 汇票 5|cRHM#  
  B (64)bill of landing 提单 -y>~ :.  
  B (65)bill of materials 用料预计单 n =WH=:&  
  B (66)bill payable 应付票据 E]v?:!!ds  
  B (67)bill receivable 应收票据 !nq`Py MR  
  B (68)bin card 存货记录卡 mFeR ~Bi>!  
  B (69)bonus 红利 N\]; {pe>  
  B (70)book-keeping 薄记 F 2Y!aR  
  B (71)Boston classification 波士顿分类 Ii&p v  
  B (72)breakeven chart 保本图 G<* Iw>ep  
  B (73)breakeven point 保本点 '4_c;](W  
  B (74)breaking-down time 复位时间 p8 Ao{  
  B (75)budget 预算 9)t[YE:U3!  
  B (76)budget center 预算中心 c/igw+L()  
  B (77)budget cost allowance 预算成本折让 =Z{jc  
  B (78)budget manual 预算手册 @+l=R|  
  B (79)budget period 预算期间 jZC[_p;  
  B (80)budgetary control 预算控制  "iR:KW@  
  B (81)budgeted capacity 预算生产能力 I$MlIz$l v  
  B (82)burden 制造费用 ^Ua6.RH8  
  B (83)business center 经营中心 >cLh$;l  
  B (84)business entity 营业个体 Oi zj |'  
  B (85)business unit 经营单位 I)y F!E &  
B (86)buy-out management 管理性购买产权 QM* T?PR  
  B (87)by-product 副产品 " }wO<O6[  
  C (88)called-up share capital 催缴股本 8*x=Fm,Ok  
  C (89)capacity 生产能力 jFJ}sX9]  
  C (90)capacity ratios 生产能力比率 T9XUNR{&  
  C (91)capital 资本 D6H?*4f]  
  C (92)capital assets pricing model 资本资产计价模式 !l=)$RJKdD  
  C (93)capital commitment 承诺资本 W+/_0GgQ3  
  C (94)capital employed 已运用的资本 PR]b ]=  
  C (95)capital expenditure 资本支出 zhm0 J-g  
  C (96)capital expenditure authorization 资本支出核准 d^J)Mhju  
  C (97)capital expenditure control 资本支出控制 .6T0d 4,1  
  C (98)capital expenditure proposal 资本支出申请 r @m]#4  
  C (99)capital funding planning 资本基金筹集计划 *c [^/  
  C (100)capital gain 资本收益 ma+AFCi  
  C (101)capital investment appraisal 资本投资评估 E3l*_b0  
  C (102)capital maintenance 资本保全 %1:caa@_p  
  C (103)capital resource planning 资本资源计划 :vX%0|  
  C (104)capital surplus 资本盈余 co3\1[q"b  
  C (105)capital turnover 资本周转率 +'-.c"  
  C (106)card 记录卡 &^#u=w?^x  
  C (107)cash 现金 _Z!@#y@j  
  C (108)cash account 现金账户 tv.<pP9-C  
  C (109)cash book 现金账薄 "TJ*mN.i{}  
  C (110)cash cow 金牛产品 hxK;f  
  C (111)cash flow 现金流量 fBctG~CJH  
  C (112)cash discounted 现金贴现 R^$|D)(  
  C (113)cash flow budget 现金流量预算 ]d-.Mw,'  
  C (114)cash flow statement 现金流量表 M;,$ )>P  
  C (115)cash ledger 现金分类账 D4,>g )B  
  C (116)cash limit 现金限额 yk)]aqic  
  C (117)CCA 现时成本会计 QF\nf_X  
  C (118)center 中心 o.Rv<a5.L  
  C (119)changeover time 变更时间  5QLK  
  C (120)chartered entity 特许经济个体 2jC`'8  
  C (121)cheque 支票 !{ (Bc8 hT  
  C (122)cheque register 支票登记薄 KMz!4N  
  C (123)coin analysis 零钱分类 nvT@ 'y+  
  C (124)classification 分类 .1jiANY  
  C (125)clock card 工时卡 $\Y&2&1s  
  C (126)code 代码 Y}v3J(l  
  C (127)commitment accounting 承诺确认会计 <JH,B91  
  C (128)common cost 共同成本 z-606g  
  C (129)company limited by guarantee 有限担保责任公司 I](a 5i  
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