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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 :\bfGSD/gd  
  A (2)absorbed overhead 已吸收制造费用 WK4@:k m6)  
  A (3)absorption costing 吸收成本计算 ls @5^g  
  A (4)account 账户,报表 fnOIv#  
  A (5)accounting postulate 会计假设 }e2F{pQ  
  A (6)accounting series release 会计公告文件 a.,i .2  
  A (7)accounting valuation 会计计价 X" \}sl 5  
  A (8)account sale 承销清单 "teyi" U+  
  A (9)accountability concept 经营责任概念 Nb1J ~v  
  A (10)accountancy 会计职业 2GUupnQkD  
  A (11)accountant 会计师 k%Eh{dA  
  A (12)accounting 会计 uP6-cs  
  A (13)agency cost 代理成本 %)JRbX<c  
  A (14)accounting bases 会计基础 a( |x w  
  A (15)accounting manual 会计手册 S&01SX6  
  A (16)accounting period 会计期间 KZ  )Ys  
  A (17)accounting policies 会计方针 l&|)O6N  
  A (18)accounting rate of return 会计报酬率 U`1l8'W}:#  
  A (19)accounting reference date 会计参照日 p8>R#9  
  A (20)accounting reference period 会计参照期间 t'a SF{%  
  A (21)accrual concept 应计概念 )&z4_l8`=  
  A (22)accrual expenses 应计费用 N7pt:G2~%  
  A (23)acid test ration 速动比率(酸性测试比率) VA2<r(y~(  
  A (24)acquisition 购置 ETm]o  
  A (25)acquisition accounting 收购会计 Q S;F+cmTh  
  A (26)activity based accounting 作业基础成本计算 7E(%9W6P  
  A (27)adjusting events 调整事项 Yrsp%<qj  
  A (28)administrative expenses 行政管理费 $?$9y ^\  
  A (29)advice note 发货通知 X HQh4W3  
  A (30)amortization 摊销 O9*p0%ug  
  A (31)analytical review 分析性检查 .[,6JU%  
  A (32)annual equivalent cost 年度等量成本法 @'gl~J7  
  A (33)annual report and accounts 年度报告和报表 045\i[l=  
  A (34)appraisal cost 检验成本 ^ $wJi9D6  
  A (35)appropriation account 盈余分配账户 { +\'bIV[  
  A (36)articles of association 公司章程细则 R9vY:oN%  
  A (37)assets 资产 OpqNEo\  
  A (38)assets cover 资产保障 A$<>JVv  
  A (39)asset value per share 每股资产价值 I%i:)6Un-y  
  A (40)associated company 联营公司 h?A'H RyL~  
  A (41)attainable standard 可达标准 &-4 ?!  
A (42)attributable profit 可归属利润 8Z!*[c>K-?  
  A (43)audit 审计 kO+s+ 55  
  A (44)audit report 审计报告 )-q\aX$])  
  A (45)auditing standards 审计准则 5m`[MBt2g  
  A (46)authorized share capital 额定股本 f?0D%pxc}&  
  A (47)available hours 可用小时 ?`aTu:1#Z  
  A (48)avoidable costs 可避免成本 E*^ 9|Y[  
  B (49)back-to-back loan 易币贷款 >b43%^yii  
  B (50)backflush accounting 倒退成本计算 agW9Go_F[  
  B (51)bad debts 坏帐 fkG##!  
  B (52)bad debts ratio 坏帐比率 ZOn_dYjC  
  B (53)bank charges 银行手续费 3cHtf  
  B (54)bank overdraft 银行透支 L~ 2q1  
  B (55)bank reconciliation 银行存款调节表 x;mJvfX  
  B (56)bank statement 银行对账单 <tW:LU(!  
  B (57)bankruptcy 破产 KGQC't  
  B (58)basis of apportionment 分摊基础 oXbI5XY)wb  
  B (59)batch 批量 kXEtuO5FUM  
  B (60)batch costing 分批成本计算 O% VA)<  
  B (61)beta factor B(市场)风险因素 O4N-_Kfp/  
  B (62)bill 账单 6WO7+M;z  
  B (63)bill of exchange 汇票 ]4GZ'&m}  
  B (64)bill of landing 提单 /6jGt'^U  
  B (65)bill of materials 用料预计单 *;P2+cE>H3  
  B (66)bill payable 应付票据 m  r2S!  
  B (67)bill receivable 应收票据 ?~ ?H dv  
  B (68)bin card 存货记录卡 zv@bI~3~  
  B (69)bonus 红利 5}7ISNP;f  
  B (70)book-keeping 薄记 (Z 8,e  
  B (71)Boston classification 波士顿分类 c>rKgx  
  B (72)breakeven chart 保本图 x,f>X;04  
  B (73)breakeven point 保本点 !3 ?yG  
  B (74)breaking-down time 复位时间 .OV-`TNWj  
  B (75)budget 预算 }U i_ynZ!  
  B (76)budget center 预算中心 vS#{-X  
  B (77)budget cost allowance 预算成本折让 S?2YJ l8B  
  B (78)budget manual 预算手册 p>&S7M/9  
  B (79)budget period 预算期间 Tm\OYYyk  
  B (80)budgetary control 预算控制 gZ*hkKN6  
  B (81)budgeted capacity 预算生产能力 N|$5/bV  
  B (82)burden 制造费用 *73AAA5LKa  
  B (83)business center 经营中心 V pH|R  
  B (84)business entity 营业个体 `$M et Q  
  B (85)business unit 经营单位 6: GN(R$0  
B (86)buy-out management 管理性购买产权 wcl!S{  
  B (87)by-product 副产品 h&P {p _Y  
  C (88)called-up share capital 催缴股本 &8afl"_~  
  C (89)capacity 生产能力 +NT:<(;|i5  
  C (90)capacity ratios 生产能力比率  VmYBa(  
  C (91)capital 资本 (s ;zRb!4L  
  C (92)capital assets pricing model 资本资产计价模式 ^F&A6{9f/h  
  C (93)capital commitment 承诺资本 pW7kj&a_.  
  C (94)capital employed 已运用的资本 ~Zu}M>-^c,  
  C (95)capital expenditure 资本支出  qJURPK  
  C (96)capital expenditure authorization 资本支出核准 ?l>e75V%w  
  C (97)capital expenditure control 资本支出控制 &<@%{h@ =  
  C (98)capital expenditure proposal 资本支出申请 ^^eV4Y5`+  
  C (99)capital funding planning 资本基金筹集计划 `T`c@ A  
  C (100)capital gain 资本收益 w0X$rl1  
  C (101)capital investment appraisal 资本投资评估 $^ubo5%  
  C (102)capital maintenance 资本保全 "&}mAWT%If  
  C (103)capital resource planning 资本资源计划 9GaL0OWo  
  C (104)capital surplus 资本盈余 BPqwDj W  
  C (105)capital turnover 资本周转率 L*v93;|s  
  C (106)card 记录卡 TRo4I{L6S  
  C (107)cash 现金 1P \up   
  C (108)cash account 现金账户 (]}XLMi,|!  
  C (109)cash book 现金账薄 =:;YTie  
  C (110)cash cow 金牛产品 L/5z!  
  C (111)cash flow 现金流量 m qpd  
  C (112)cash discounted 现金贴现 D*qzNT@`LR  
  C (113)cash flow budget 现金流量预算 T6;>O`B.r  
  C (114)cash flow statement 现金流量表 _En]@xK3&  
  C (115)cash ledger 现金分类账 gn364U a  
  C (116)cash limit 现金限额 XA?WUR[e  
  C (117)CCA 现时成本会计 V.U|OQouT  
  C (118)center 中心 lR, G;  
  C (119)changeover time 变更时间 GgT=t)}wu  
  C (120)chartered entity 特许经济个体 bIq-1 Y(  
  C (121)cheque 支票 pL%4= ]m  
  C (122)cheque register 支票登记薄 Up'."w_zE  
  C (123)coin analysis 零钱分类 a~6ztEhGm  
  C (124)classification 分类 2=Jmi?k  
  C (125)clock card 工时卡 tjt=N\;  
  C (126)code 代码 "\}21B~{7'  
  C (127)commitment accounting 承诺确认会计 [O [FCn  
  C (128)common cost 共同成本 O-?z' @5cI  
  C (129)company limited by guarantee 有限担保责任公司 juR  
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