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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 vfG4PJ 6  
  A (2)absorbed overhead 已吸收制造费用 [da,SM  
  A (3)absorption costing 吸收成本计算 xA;o3Or  
  A (4)account 账户,报表 r81YL  
  A (5)accounting postulate 会计假设 m>4jRr6sF  
  A (6)accounting series release 会计公告文件 | %JJ S^)  
  A (7)accounting valuation 会计计价 ! mFx= +  
  A (8)account sale 承销清单 =3rPE"@,[  
  A (9)accountability concept 经营责任概念 voRr9E*n  
  A (10)accountancy 会计职业 Y 9rW_m@B  
  A (11)accountant 会计师 z@E-pYV  
  A (12)accounting 会计 w_30g6tA  
  A (13)agency cost 代理成本 /]=d Pb%  
  A (14)accounting bases 会计基础 74*1|S <  
  A (15)accounting manual 会计手册 Vl;GQe  
  A (16)accounting period 会计期间 [zp v3Uw  
  A (17)accounting policies 会计方针 2UYtFWB9o  
  A (18)accounting rate of return 会计报酬率 k/+-Tq;  
  A (19)accounting reference date 会计参照日 sjOyg!e  
  A (20)accounting reference period 会计参照期间 19od# d3+  
  A (21)accrual concept 应计概念 D[.; H)V  
  A (22)accrual expenses 应计费用 .k5 TQt  
  A (23)acid test ration 速动比率(酸性测试比率) MS{purD  
  A (24)acquisition 购置 \VmqK&9   
  A (25)acquisition accounting 收购会计 HJpkR<h  
  A (26)activity based accounting 作业基础成本计算 ]^,<Ez  
  A (27)adjusting events 调整事项 H\A!oB,sw  
  A (28)administrative expenses 行政管理费 HC,YmO:df"  
  A (29)advice note 发货通知 ..yuEA  
  A (30)amortization 摊销 $YvT* T$_  
  A (31)analytical review 分析性检查 eto3dJ!R  
  A (32)annual equivalent cost 年度等量成本法 tqLn  A  
  A (33)annual report and accounts 年度报告和报表 6Q]c]cCu  
  A (34)appraisal cost 检验成本 +RexQE  
  A (35)appropriation account 盈余分配账户 HA%% WSuf  
  A (36)articles of association 公司章程细则 sY__ak!>  
  A (37)assets 资产 uLV@D r   
  A (38)assets cover 资产保障 !4uTi [e  
  A (39)asset value per share 每股资产价值 xao'L  
  A (40)associated company 联营公司 @MIBW)P<  
  A (41)attainable standard 可达标准 wCiDvHF5+C  
A (42)attributable profit 可归属利润 wD>tR SW  
  A (43)audit 审计 "oZ] /(  
  A (44)audit report 审计报告 |He,v/r  
  A (45)auditing standards 审计准则 7 }`c:u~j  
  A (46)authorized share capital 额定股本 <b!ieK?\F3  
  A (47)available hours 可用小时 K @3 yS8F  
  A (48)avoidable costs 可避免成本 2 g"_ *[  
  B (49)back-to-back loan 易币贷款 Z&W|O>QTl  
  B (50)backflush accounting 倒退成本计算 =G9%Hz5~:  
  B (51)bad debts 坏帐 hQ&S*f&='  
  B (52)bad debts ratio 坏帐比率 7sECbbJT  
  B (53)bank charges 银行手续费 6|U0"C#]  
  B (54)bank overdraft 银行透支 d=%:rLm$  
  B (55)bank reconciliation 银行存款调节表 @xR7>-$0p  
  B (56)bank statement 银行对账单 WrhC q6  
  B (57)bankruptcy 破产 )&di c6r  
  B (58)basis of apportionment 分摊基础 wH1 E7LY|R  
  B (59)batch 批量 IuDg-M[  
  B (60)batch costing 分批成本计算 ,]@ K6  
  B (61)beta factor B(市场)风险因素 I}/o`oc  
  B (62)bill 账单 ? lC. Pq  
  B (63)bill of exchange 汇票 c;_GZ}8  
  B (64)bill of landing 提单 |K?fVL  
  B (65)bill of materials 用料预计单 "'H$YhY]  
  B (66)bill payable 应付票据 l c)*HYqU  
  B (67)bill receivable 应收票据 Z;shFMu  
  B (68)bin card 存货记录卡 %]%.{W\j3  
  B (69)bonus 红利 ^_b+o  
  B (70)book-keeping 薄记 xB{0lI  
  B (71)Boston classification 波士顿分类 <apsG7(7  
  B (72)breakeven chart 保本图 ]T\K-;i  
  B (73)breakeven point 保本点 24{!j[,q@  
  B (74)breaking-down time 复位时间 ~Nf0 1,F  
  B (75)budget 预算 \dj&4u3  
  B (76)budget center 预算中心 |M|'S~z  
  B (77)budget cost allowance 预算成本折让 JDv 7jy  
  B (78)budget manual 预算手册 'U]= T<  
  B (79)budget period 预算期间 H=]$9ZH!  
  B (80)budgetary control 预算控制 s~ Wjh7'  
  B (81)budgeted capacity 预算生产能力 !cnunLc`  
  B (82)burden 制造费用 I@P[}XS  
  B (83)business center 经营中心 4s/4z@3a  
  B (84)business entity 营业个体 DUf=\p6`f  
  B (85)business unit 经营单位 KL]K< A  
B (86)buy-out management 管理性购买产权 R`ajll1  
  B (87)by-product 副产品 FH}n]T  
  C (88)called-up share capital 催缴股本 1 GUF,A+_O  
  C (89)capacity 生产能力 .>>@q!!s!  
  C (90)capacity ratios 生产能力比率 ~/1kCZB  
  C (91)capital 资本 tr"iluwGc  
  C (92)capital assets pricing model 资本资产计价模式 Z!=/[,b  
  C (93)capital commitment 承诺资本 V ~w(^;o@  
  C (94)capital employed 已运用的资本 Nj||^k  
  C (95)capital expenditure 资本支出 c38RE,4U  
  C (96)capital expenditure authorization 资本支出核准 #(3w6 l2  
  C (97)capital expenditure control 资本支出控制 CYrVP%xRA  
  C (98)capital expenditure proposal 资本支出申请 k:PO"<-U  
  C (99)capital funding planning 资本基金筹集计划 9 m&"x/k  
  C (100)capital gain 资本收益 %Rv&VF g  
  C (101)capital investment appraisal 资本投资评估 Gxv@a   
  C (102)capital maintenance 资本保全 #6'oor X  
  C (103)capital resource planning 资本资源计划 &'V_80vA  
  C (104)capital surplus 资本盈余 ju8tNL,J  
  C (105)capital turnover 资本周转率 I=l() ET=  
  C (106)card 记录卡 ,(Fo%.j  
  C (107)cash 现金 SQ5SvYH  
  C (108)cash account 现金账户 B, nCx=\S  
  C (109)cash book 现金账薄 aWek<Y~+  
  C (110)cash cow 金牛产品 _Hi;Y  
  C (111)cash flow 现金流量 ]]@jvU_?kS  
  C (112)cash discounted 现金贴现 |$Dt6{h  
  C (113)cash flow budget 现金流量预算  WwbE xn<  
  C (114)cash flow statement 现金流量表 <.( IJ  
  C (115)cash ledger 现金分类账 t,= ta{ a  
  C (116)cash limit 现金限额 o!L1Qrh  
  C (117)CCA 现时成本会计 O_0|Q@  
  C (118)center 中心 Nkn0G _  
  C (119)changeover time 变更时间 /S1EQ %_  
  C (120)chartered entity 特许经济个体 *#e%3N05_  
  C (121)cheque 支票 /,$;xt-J35  
  C (122)cheque register 支票登记薄 H,txbJ  
  C (123)coin analysis 零钱分类 {YWj`K  
  C (124)classification 分类 &0SGAJlec  
  C (125)clock card 工时卡 Xtbuy/8"1  
  C (126)code 代码 qc~6F'?R  
  C (127)commitment accounting 承诺确认会计 {%. _cR2  
  C (128)common cost 共同成本 rxCEOG  
  C (129)company limited by guarantee 有限担保责任公司 cyA|6Ltg%  
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