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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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— 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 6+SaO !lR  
  A (2)absorbed overhead 已吸收制造费用 R`%O=S*]  
  A (3)absorption costing 吸收成本计算 M"ZeK4qh  
  A (4)account 账户,报表  N1dM,H  
  A (5)accounting postulate 会计假设 Aj"fkY|Q  
  A (6)accounting series release 会计公告文件 Ro#O{  
  A (7)accounting valuation 会计计价 p<Vj<6.=?  
  A (8)account sale 承销清单 @-O%u* %J  
  A (9)accountability concept 经营责任概念 q)RTy|NJ^  
  A (10)accountancy 会计职业 9l qD~H.  
  A (11)accountant 会计师 7C~g ?1  
  A (12)accounting 会计 3o_@3-Y%  
  A (13)agency cost 代理成本 *>jJ<8!  
  A (14)accounting bases 会计基础 JiX-t\V~  
  A (15)accounting manual 会计手册 oox;8d4}y  
  A (16)accounting period 会计期间 =qww|B92  
  A (17)accounting policies 会计方针 :MF+`RpL  
  A (18)accounting rate of return 会计报酬率 ,'@t .XP  
  A (19)accounting reference date 会计参照日 @KU^B_{i  
  A (20)accounting reference period 会计参照期间 fczH^+mI  
  A (21)accrual concept 应计概念 H  `_{n<  
  A (22)accrual expenses 应计费用 KtaoU2s  
  A (23)acid test ration 速动比率(酸性测试比率) Yi|Nd;  
  A (24)acquisition 购置 P2 z~U  
  A (25)acquisition accounting 收购会计 8q|T`ac+N  
  A (26)activity based accounting 作业基础成本计算 D|/ 4),v  
  A (27)adjusting events 调整事项 q]gF[&QZ  
  A (28)administrative expenses 行政管理费 0G8zFe*p  
  A (29)advice note 发货通知 b5l;bXp]  
  A (30)amortization 摊销 Bv^5L>JZ/  
  A (31)analytical review 分析性检查 YvFt*t  
  A (32)annual equivalent cost 年度等量成本法 kp,$ NfD  
  A (33)annual report and accounts 年度报告和报表 gnw?Y 2  
  A (34)appraisal cost 检验成本 v3r<kNW_  
  A (35)appropriation account 盈余分配账户 'CvV Kt k  
  A (36)articles of association 公司章程细则 d-B,)$zE  
  A (37)assets 资产 1*OZu.NdK  
  A (38)assets cover 资产保障 Y".4."NX  
  A (39)asset value per share 每股资产价值 x,QXOh\a  
  A (40)associated company 联营公司 +<sv/gEt  
  A (41)attainable standard 可达标准 et@<MU@ `  
A (42)attributable profit 可归属利润 3d(:Y6D)  
  A (43)audit 审计 +LaR_n[  
  A (44)audit report 审计报告 le~p2l#e   
  A (45)auditing standards 审计准则 /Hyi /D{W  
  A (46)authorized share capital 额定股本 +w(B9rH  
  A (47)available hours 可用小时 Pq3|O Z  
  A (48)avoidable costs 可避免成本  KH9D},  
  B (49)back-to-back loan 易币贷款 DP!~WkU~  
  B (50)backflush accounting 倒退成本计算 ]=(PtzVa  
  B (51)bad debts 坏帐 b4>1UZGW-  
  B (52)bad debts ratio 坏帐比率 WI-I+0sE  
  B (53)bank charges 银行手续费 bfKF6  
  B (54)bank overdraft 银行透支 &>vfm9  
  B (55)bank reconciliation 银行存款调节表 (A~w IKY,  
  B (56)bank statement 银行对账单 }} zY]A  
  B (57)bankruptcy 破产 v =E(U4v9e  
  B (58)basis of apportionment 分摊基础 T!t9`I0Zz  
  B (59)batch 批量 bA/'IF+  
  B (60)batch costing 分批成本计算 +sx$%N  
  B (61)beta factor B(市场)风险因素 *m[[>wE  
  B (62)bill 账单 {,e-; 2q  
  B (63)bill of exchange 汇票 M[7$F&&n  
  B (64)bill of landing 提单 S.*LsrSV  
  B (65)bill of materials 用料预计单 '_ FxxLAO  
  B (66)bill payable 应付票据 =v=u+nO  
  B (67)bill receivable 应收票据 |L(h+/>aWX  
  B (68)bin card 存货记录卡 sQLjb8!7  
  B (69)bonus 红利 .hK:-q,  
  B (70)book-keeping 薄记 X> U  _v  
  B (71)Boston classification 波士顿分类 9rgvwko  
  B (72)breakeven chart 保本图 {EyWSf"  
  B (73)breakeven point 保本点 NPLJ*uHH  
  B (74)breaking-down time 复位时间  OF O,5  
  B (75)budget 预算 8T3Nz8Q7  
  B (76)budget center 预算中心 m tVoA8(6  
  B (77)budget cost allowance 预算成本折让 1i@a? 27|  
  B (78)budget manual 预算手册 b$>1_wTL  
  B (79)budget period 预算期间 )Qh*@=$-  
  B (80)budgetary control 预算控制 FA}y"I'W  
  B (81)budgeted capacity 预算生产能力 9~4@AGL  
  B (82)burden 制造费用 * 5(%'3  
  B (83)business center 经营中心 Y {|is2M9'  
  B (84)business entity 营业个体 -b=A j8h  
  B (85)business unit 经营单位 =JN{j 2xY  
B (86)buy-out management 管理性购买产权 lec3rv0)  
  B (87)by-product 副产品 )&93YrHgC  
  C (88)called-up share capital 催缴股本 Jo:S *D  
  C (89)capacity 生产能力 - 9a4ej5  
  C (90)capacity ratios 生产能力比率 oH(=T/{  
  C (91)capital 资本 zB'_YwW  
  C (92)capital assets pricing model 资本资产计价模式 | &/_{T  
  C (93)capital commitment 承诺资本 #hXxrN  
  C (94)capital employed 已运用的资本 @nIoIz D~  
  C (95)capital expenditure 资本支出 ! EGpI@  
  C (96)capital expenditure authorization 资本支出核准 DY1"t7 9E  
  C (97)capital expenditure control 资本支出控制 [I}xR(a@n  
  C (98)capital expenditure proposal 资本支出申请 q$'[&&_  
  C (99)capital funding planning 资本基金筹集计划 - #-Bo  
  C (100)capital gain 资本收益 j eyGIY  
  C (101)capital investment appraisal 资本投资评估 Hd_,`W@  
  C (102)capital maintenance 资本保全 'ji|'x T  
  C (103)capital resource planning 资本资源计划 3(_:"?xA  
  C (104)capital surplus 资本盈余 z[0tM&pv  
  C (105)capital turnover 资本周转率 {2U3   
  C (106)card 记录卡 R]4 h)"  
  C (107)cash 现金 FA{(gib@9  
  C (108)cash account 现金账户 3)hQT- )  
  C (109)cash book 现金账薄 3zMaHh)mj  
  C (110)cash cow 金牛产品 -x-EU#.G  
  C (111)cash flow 现金流量 C@u}tH )  
  C (112)cash discounted 现金贴现 !1Nh`FN  
  C (113)cash flow budget 现金流量预算 okTqq=xd`  
  C (114)cash flow statement 现金流量表 EF'8-*  
  C (115)cash ledger 现金分类账 $J#Z`%B^y  
  C (116)cash limit 现金限额 ' 1X^@]+6  
  C (117)CCA 现时成本会计 1,+swFSN  
  C (118)center 中心 b"w@am>&  
  C (119)changeover time 变更时间 /4KHf3Nr  
  C (120)chartered entity 特许经济个体 .TNGiUzG  
  C (121)cheque 支票 y:Aha#<  
  C (122)cheque register 支票登记薄 NKl`IiGv  
  C (123)coin analysis 零钱分类 se*k56,  
  C (124)classification 分类 RV%)~S@!R  
  C (125)clock card 工时卡 oj@=Cq':-  
  C (126)code 代码 b(t8TR#-  
  C (127)commitment accounting 承诺确认会计 ;9' ] na  
  C (128)common cost 共同成本 d '\ ^S}  
  C (129)company limited by guarantee 有限担保责任公司 +%Z:k  
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