论坛风格切换切换到宽版
  • 2744阅读
  • 0回复

[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]

上一主题 下一主题
离线carolyn
 
发帖
208
学分
332
经验
10
精华
3001
金币
0
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 %0N HU`j  
  A (2)absorbed overhead 已吸收制造费用 JcA+ztPU  
  A (3)absorption costing 吸收成本计算 5UO+c( T  
  A (4)account 账户,报表 9S*"={}%  
  A (5)accounting postulate 会计假设 NX.xE W@  
  A (6)accounting series release 会计公告文件 @q q"X'3t  
  A (7)accounting valuation 会计计价 d%"XsbO  
  A (8)account sale 承销清单 q*3keB;X  
  A (9)accountability concept 经营责任概念 ?! 6Itkg  
  A (10)accountancy 会计职业 &Xqxuy ]J  
  A (11)accountant 会计师 2_+>a"8Y  
  A (12)accounting 会计 o1x1SH  
  A (13)agency cost 代理成本 -6HwG fU  
  A (14)accounting bases 会计基础 *_o(~5w-K  
  A (15)accounting manual 会计手册 EZ]4cd/i  
  A (16)accounting period 会计期间 g}xL7bTlI>  
  A (17)accounting policies 会计方针 \`2'W1O  
  A (18)accounting rate of return 会计报酬率 N}K [Q=  
  A (19)accounting reference date 会计参照日 _wS=*-fT  
  A (20)accounting reference period 会计参照期间 J-5>+E,nZ  
  A (21)accrual concept 应计概念 K+F"VW*?  
  A (22)accrual expenses 应计费用 wG3b{0  
  A (23)acid test ration 速动比率(酸性测试比率) "J1A9|  
  A (24)acquisition 购置 @wI>0B  
  A (25)acquisition accounting 收购会计 d*0 R Bgn  
  A (26)activity based accounting 作业基础成本计算 E,}{iqAb  
  A (27)adjusting events 调整事项 N8{jvat  
  A (28)administrative expenses 行政管理费 Y \-W`  
  A (29)advice note 发货通知 KBmOi  
  A (30)amortization 摊销 !i^"3!.l,]  
  A (31)analytical review 分析性检查 6FA+q YSV  
  A (32)annual equivalent cost 年度等量成本法 >|E]??v  
  A (33)annual report and accounts 年度报告和报表 3k`Q]O=OU  
  A (34)appraisal cost 检验成本 pg4W?N`  
  A (35)appropriation account 盈余分配账户 >+P}S@  
  A (36)articles of association 公司章程细则 gwRB6m$  
  A (37)assets 资产 , ~O>8VbF  
  A (38)assets cover 资产保障 K)7T]z`  
  A (39)asset value per share 每股资产价值 vSH,fS-n  
  A (40)associated company 联营公司 1^![8>u"  
  A (41)attainable standard 可达标准 iZ-R%-}B  
A (42)attributable profit 可归属利润 >u&D@7~c  
  A (43)audit 审计 [-])$~WfW  
  A (44)audit report 审计报告 ew~Z/ A   
  A (45)auditing standards 审计准则 I)Xf4F S@  
  A (46)authorized share capital 额定股本 (Xh <F  
  A (47)available hours 可用小时 %^IQ<   
  A (48)avoidable costs 可避免成本 EfrQ~`\  
  B (49)back-to-back loan 易币贷款 Z8 #nu  
  B (50)backflush accounting 倒退成本计算 7__[=)(b2X  
  B (51)bad debts 坏帐 <+oh\y16  
  B (52)bad debts ratio 坏帐比率 L 0fe  
  B (53)bank charges 银行手续费 ^ ` y7JXI:  
  B (54)bank overdraft 银行透支 d:(Ex^^  
  B (55)bank reconciliation 银行存款调节表 _x,X0ncv]@  
  B (56)bank statement 银行对账单 b>; ?{  
  B (57)bankruptcy 破产 QxYm3x5  
  B (58)basis of apportionment 分摊基础 iBSM \ n  
  B (59)batch 批量 "GO!^ZG]  
  B (60)batch costing 分批成本计算 G% tlV&In  
  B (61)beta factor B(市场)风险因素 79v+ze  
  B (62)bill 账单 nK1eh@a9Qv  
  B (63)bill of exchange 汇票 {dpC;jsW1  
  B (64)bill of landing 提单 eiKY az  
  B (65)bill of materials 用料预计单 .~f )4'T 9  
  B (66)bill payable 应付票据 o5o myMN  
  B (67)bill receivable 应收票据 Z7a@$n3h  
  B (68)bin card 存货记录卡 i%K6<1R;y{  
  B (69)bonus 红利 MXaF q K<Y  
  B (70)book-keeping 薄记 ~)U50. CH  
  B (71)Boston classification 波士顿分类 K81X32Lm'  
  B (72)breakeven chart 保本图 1=R$ RI  
  B (73)breakeven point 保本点 _z@/~M(  
  B (74)breaking-down time 复位时间 v  -}f P  
  B (75)budget 预算 23gN;eD+m6  
  B (76)budget center 预算中心 .l1x~(  
  B (77)budget cost allowance 预算成本折让 ~T_|?lU`R  
  B (78)budget manual 预算手册 LZV-E=`  
  B (79)budget period 预算期间 dk|LC-]`A  
  B (80)budgetary control 预算控制 ,*|Q=  
  B (81)budgeted capacity 预算生产能力 |[?O tv  
  B (82)burden 制造费用 Hd~g\  
  B (83)business center 经营中心 Q,3kaR@O  
  B (84)business entity 营业个体 *D? =Ts  
  B (85)business unit 经营单位 ihrf/b  
B (86)buy-out management 管理性购买产权 YEu+kBlcQ  
  B (87)by-product 副产品 D S U`(`  
  C (88)called-up share capital 催缴股本 z% 8`F%2  
  C (89)capacity 生产能力 f .O^R~,  
  C (90)capacity ratios 生产能力比率 ?Y4 +3`\x  
  C (91)capital 资本 *9\j1Nd  
  C (92)capital assets pricing model 资本资产计价模式 {-4+=7Sg1  
  C (93)capital commitment 承诺资本 @_ %RQO_X  
  C (94)capital employed 已运用的资本 {`!6w>w0  
  C (95)capital expenditure 资本支出 KU|W85ye  
  C (96)capital expenditure authorization 资本支出核准 MQoA\  
  C (97)capital expenditure control 资本支出控制 Fv^zSoi2  
  C (98)capital expenditure proposal 资本支出申请 `K{}  
  C (99)capital funding planning 资本基金筹集计划 dc)%5fV\  
  C (100)capital gain 资本收益 hxoajexU  
  C (101)capital investment appraisal 资本投资评估 ojM'8z 0Hn  
  C (102)capital maintenance 资本保全 aopPv&jY  
  C (103)capital resource planning 资本资源计划 w6vbYPCN  
  C (104)capital surplus 资本盈余 pJHdY)Cz  
  C (105)capital turnover 资本周转率 *K/K97  
  C (106)card 记录卡 OJ&'Z}LB  
  C (107)cash 现金 %'K RbY  
  C (108)cash account 现金账户 rfwJLl/  
  C (109)cash book 现金账薄 ;M~,S^U  
  C (110)cash cow 金牛产品 `+,?%W)  
  C (111)cash flow 现金流量 ,Cr%2Wg-  
  C (112)cash discounted 现金贴现 NXOXN]=c<  
  C (113)cash flow budget 现金流量预算 |vs5N2_  
  C (114)cash flow statement 现金流量表 Lz 1.+:Ag  
  C (115)cash ledger 现金分类账 +=($mcw#[  
  C (116)cash limit 现金限额 dmF=8nff  
  C (117)CCA 现时成本会计 * :L"#20:R  
  C (118)center 中心 ?|5 M'o|9  
  C (119)changeover time 变更时间 f;'*((  
  C (120)chartered entity 特许经济个体 c(Dp`f,  
  C (121)cheque 支票 |4@cX<d.  
  C (122)cheque register 支票登记薄 RL` E}:V  
  C (123)coin analysis 零钱分类 ZXnacc~s  
  C (124)classification 分类 1/-3m Po  
  C (125)clock card 工时卡 YS|Dw'%g /  
  C (126)code 代码 H:DR?'yW  
  C (127)commitment accounting 承诺确认会计 u> {aF{  
  C (128)common cost 共同成本 '4'Z  
  C (129)company limited by guarantee 有限担保责任公司 'h$1 z$X5  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个