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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 KtUI(*$`  
  A (2)absorbed overhead 已吸收制造费用 u{,e8. Z  
  A (3)absorption costing 吸收成本计算 0PI C|  
  A (4)account 账户,报表 DmM<Kkg.J  
  A (5)accounting postulate 会计假设 Vz!W(+  
  A (6)accounting series release 会计公告文件 Y'&A~/Adf  
  A (7)accounting valuation 会计计价 4*g`!~)  
  A (8)account sale 承销清单 _$s9o$8$  
  A (9)accountability concept 经营责任概念 ~EG`[cv  
  A (10)accountancy 会计职业  57Q^ "sl  
  A (11)accountant 会计师 CDQ}C=4  
  A (12)accounting 会计 AqZ{x9g!  
  A (13)agency cost 代理成本 y5 $h  
  A (14)accounting bases 会计基础 ='q:Io?T  
  A (15)accounting manual 会计手册 ZWQrG'$?o8  
  A (16)accounting period 会计期间 X#j-Ld{j  
  A (17)accounting policies 会计方针 3*"$E_%  
  A (18)accounting rate of return 会计报酬率 Y j|Oy  
  A (19)accounting reference date 会计参照日 DnS# cs~  
  A (20)accounting reference period 会计参照期间 QM=M<~<Voh  
  A (21)accrual concept 应计概念 8 sZ~3  
  A (22)accrual expenses 应计费用 Dj'aWyW'  
  A (23)acid test ration 速动比率(酸性测试比率) WLd{+y5#  
  A (24)acquisition 购置 %Wkvo-rOq  
  A (25)acquisition accounting 收购会计 8rAOs\ys  
  A (26)activity based accounting 作业基础成本计算 V .vA~a  
  A (27)adjusting events 调整事项 -Mx"ox  
  A (28)administrative expenses 行政管理费 Jp=eh   
  A (29)advice note 发货通知 m{  .'55  
  A (30)amortization 摊销 \/g.`Pe  
  A (31)analytical review 分析性检查 iY1%"x  
  A (32)annual equivalent cost 年度等量成本法 9}Ud'#E  
  A (33)annual report and accounts 年度报告和报表 uIvy1h9m  
  A (34)appraisal cost 检验成本 Z|K+{{C  
  A (35)appropriation account 盈余分配账户 w>>)3:Ytd  
  A (36)articles of association 公司章程细则 $@"o BCc  
  A (37)assets 资产 wN\%b}pp  
  A (38)assets cover 资产保障 8Eyi`~cAiH  
  A (39)asset value per share 每股资产价值 zs<W>gBq  
  A (40)associated company 联营公司 i\lur ET  
  A (41)attainable standard 可达标准 1Y:lFGoe  
A (42)attributable profit 可归属利润 Fq>=0 )  
  A (43)audit 审计 HpSmB[WF  
  A (44)audit report 审计报告 ^I=c]D]);  
  A (45)auditing standards 审计准则  Veo:G{  
  A (46)authorized share capital 额定股本 (lq7 ct  
  A (47)available hours 可用小时 G x ci  
  A (48)avoidable costs 可避免成本 4NT zK  
  B (49)back-to-back loan 易币贷款 la:i!q AH  
  B (50)backflush accounting 倒退成本计算 -B-?z?+(O  
  B (51)bad debts 坏帐 |7XSC,"  
  B (52)bad debts ratio 坏帐比率 Dj}n!M`2I  
  B (53)bank charges 银行手续费 R]O!F)_/'  
  B (54)bank overdraft 银行透支 W L$nchS9  
  B (55)bank reconciliation 银行存款调节表 x%ju(B>  
  B (56)bank statement 银行对账单 R("g ]  
  B (57)bankruptcy 破产 7p%W)=v  
  B (58)basis of apportionment 分摊基础 >Ig%|4Hw  
  B (59)batch 批量 <NZ^*]  
  B (60)batch costing 分批成本计算 WPi^;c8  
  B (61)beta factor B(市场)风险因素 -Zx hh  
  B (62)bill 账单 64;F g/t  
  B (63)bill of exchange 汇票 V#["Z}  
  B (64)bill of landing 提单 4A^=4"BCV  
  B (65)bill of materials 用料预计单 eIBHAdU+g/  
  B (66)bill payable 应付票据 8.FBgZh*  
  B (67)bill receivable 应收票据 fmyyQ|]O"  
  B (68)bin card 存货记录卡 bfy `UZr  
  B (69)bonus 红利 c6FKpdn%  
  B (70)book-keeping 薄记 WBD e`  
  B (71)Boston classification 波士顿分类 dR~4*59Bg  
  B (72)breakeven chart 保本图 qD=o;:~Km  
  B (73)breakeven point 保本点 NBHS   
  B (74)breaking-down time 复位时间 "9 ,z"k  
  B (75)budget 预算 2 g5Ft  
  B (76)budget center 预算中心 gdkl,z3N3  
  B (77)budget cost allowance 预算成本折让 Tap=K|b ]  
  B (78)budget manual 预算手册 b* Ny  
  B (79)budget period 预算期间 K dY3  
  B (80)budgetary control 预算控制 u&/[sq x  
  B (81)budgeted capacity 预算生产能力 os6p1"_\f  
  B (82)burden 制造费用 Z0*Lm+d9z  
  B (83)business center 经营中心 I{Hl2?CnI,  
  B (84)business entity 营业个体 [5K& J-W  
  B (85)business unit 经营单位 e=K2]Y Q{  
B (86)buy-out management 管理性购买产权 t I}@1  
  B (87)by-product 副产品 09z%y[z  
  C (88)called-up share capital 催缴股本 par| j]  
  C (89)capacity 生产能力 KNT(lA0s  
  C (90)capacity ratios 生产能力比率 GyI(1O AW  
  C (91)capital 资本 ,4W| e!  
  C (92)capital assets pricing model 资本资产计价模式 d'ddxT$GG  
  C (93)capital commitment 承诺资本 %"tLs%"7=P  
  C (94)capital employed 已运用的资本 k$ k /U  
  C (95)capital expenditure 资本支出 BzBij^h  
  C (96)capital expenditure authorization 资本支出核准 6v~` jS%3  
  C (97)capital expenditure control 资本支出控制 0"q_c-_Bg  
  C (98)capital expenditure proposal 资本支出申请 AZ' "M{wiI  
  C (99)capital funding planning 资本基金筹集计划 mUW|4zl i}  
  C (100)capital gain 资本收益 &'`q&U1x  
  C (101)capital investment appraisal 资本投资评估 XQL"D)fw  
  C (102)capital maintenance 资本保全 s`"o-w\$>  
  C (103)capital resource planning 资本资源计划 Pw:(X0@  
  C (104)capital surplus 资本盈余 sute%6yM  
  C (105)capital turnover 资本周转率 lU]/nKyd  
  C (106)card 记录卡 %-ih$ZY  
  C (107)cash 现金 /3|uU   
  C (108)cash account 现金账户 v~^c-]4I  
  C (109)cash book 现金账薄 6J. [9#  
  C (110)cash cow 金牛产品 !z@QoD  
  C (111)cash flow 现金流量 o('W2Bs-o  
  C (112)cash discounted 现金贴现 8B ZTHlUB  
  C (113)cash flow budget 现金流量预算 7^$PauAv  
  C (114)cash flow statement 现金流量表 K..L8#SC  
  C (115)cash ledger 现金分类账 mNkS!(L6  
  C (116)cash limit 现金限额 ly`p)6#R=  
  C (117)CCA 现时成本会计 5Pmmt&#/Z  
  C (118)center 中心 &4M0 S+.  
  C (119)changeover time 变更时间 S%KY%hUt  
  C (120)chartered entity 特许经济个体 xK4b(KJj  
  C (121)cheque 支票 P(?i>F7s  
  C (122)cheque register 支票登记薄 vt{ s "\f  
  C (123)coin analysis 零钱分类 r~q*E'n  
  C (124)classification 分类 tln* Baq  
  C (125)clock card 工时卡 .5=Qf vi*  
  C (126)code 代码 {SH +lX0]{  
  C (127)commitment accounting 承诺确认会计 *&p `8:  
  C (128)common cost 共同成本 "=)i'x"0"  
  C (129)company limited by guarantee 有限担保责任公司 gM=oH   
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