论坛风格切换切换到宽版
  • 2589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 X \ZUt >  
  A (2)absorbed overhead 已吸收制造费用 dOgM9P  
  A (3)absorption costing 吸收成本计算 hUvH t+d  
  A (4)account 账户,报表 #yOY&W:N  
  A (5)accounting postulate 会计假设 fBh|:2u  
  A (6)accounting series release 会计公告文件 \>k#]4@rp  
  A (7)accounting valuation 会计计价 aVL%-Il}  
  A (8)account sale 承销清单 qiJ;v1  
  A (9)accountability concept 经营责任概念 2*E<G|-F  
  A (10)accountancy 会计职业 K4L#%KUPW  
  A (11)accountant 会计师 j-E>*N}-_  
  A (12)accounting 会计 iEO2Bil]  
  A (13)agency cost 代理成本 aV#;o9H{  
  A (14)accounting bases 会计基础 ZlXs7 &_  
  A (15)accounting manual 会计手册 p tfADG  
  A (16)accounting period 会计期间 :#KURYO<  
  A (17)accounting policies 会计方针 'B:De"_(N  
  A (18)accounting rate of return 会计报酬率 ;] o^u.PC  
  A (19)accounting reference date 会计参照日 56aJE .?<  
  A (20)accounting reference period 会计参照期间 WuXRL}!\,  
  A (21)accrual concept 应计概念 K`2DhJC  
  A (22)accrual expenses 应计费用 }i~j"m  
  A (23)acid test ration 速动比率(酸性测试比率) !.N=Y;@lY  
  A (24)acquisition 购置 @TG~fJSA12  
  A (25)acquisition accounting 收购会计 +@v} (  
  A (26)activity based accounting 作业基础成本计算 ~/[N)RFD  
  A (27)adjusting events 调整事项 hzVO.Q*  
  A (28)administrative expenses 行政管理费 LM`#S/h  
  A (29)advice note 发货通知 \"j1fAD!  
  A (30)amortization 摊销 t $%}*@x7  
  A (31)analytical review 分析性检查 @3D%i#2o&[  
  A (32)annual equivalent cost 年度等量成本法 .v8=zi:7Y  
  A (33)annual report and accounts 年度报告和报表 8)ol6Mi{  
  A (34)appraisal cost 检验成本 f 8U;T$)  
  A (35)appropriation account 盈余分配账户 Ghe=hhZ  
  A (36)articles of association 公司章程细则 5< nK.i,  
  A (37)assets 资产 5n#&Hjb*F0  
  A (38)assets cover 资产保障 0']M,iC/  
  A (39)asset value per share 每股资产价值 7:<>#  
  A (40)associated company 联营公司 CtxK{:  
  A (41)attainable standard 可达标准 Onyq'  
A (42)attributable profit 可归属利润 wpmtv325  
  A (43)audit 审计 y5 +&P  
  A (44)audit report 审计报告 2AE|N_v8W  
  A (45)auditing standards 审计准则 J#nEGl|a  
  A (46)authorized share capital 额定股本 pp_ddk  
  A (47)available hours 可用小时 | mX8fRh  
  A (48)avoidable costs 可避免成本 I<#kw)W!  
  B (49)back-to-back loan 易币贷款 3N \X{za  
  B (50)backflush accounting 倒退成本计算 sIM`Q%  
  B (51)bad debts 坏帐 =]Bm>67"  
  B (52)bad debts ratio 坏帐比率 ]kvE+m&p}^  
  B (53)bank charges 银行手续费 ?RyvM_(N6  
  B (54)bank overdraft 银行透支 RmCR"~   
  B (55)bank reconciliation 银行存款调节表 4 .qjTR  
  B (56)bank statement 银行对账单 / nRaxzf'  
  B (57)bankruptcy 破产 IHfqW?  
  B (58)basis of apportionment 分摊基础 o!&*4>tF  
  B (59)batch 批量 ?whp _  
  B (60)batch costing 分批成本计算 {[dqXG$v `  
  B (61)beta factor B(市场)风险因素 %J'_c|EQM  
  B (62)bill 账单 $ S/ 8T  
  B (63)bill of exchange 汇票 BC+qeocg  
  B (64)bill of landing 提单 y3GIR f;>  
  B (65)bill of materials 用料预计单 ~yg9ZM  
  B (66)bill payable 应付票据 =cY]cPO  
  B (67)bill receivable 应收票据 umYdr'p!v  
  B (68)bin card 存货记录卡 ,k I1"@Tu  
  B (69)bonus 红利 zSO9 U  
  B (70)book-keeping 薄记 2Ev,dWV  
  B (71)Boston classification 波士顿分类 P'';F}NwfX  
  B (72)breakeven chart 保本图 F.9|$g*ip  
  B (73)breakeven point 保本点 7Q&P4{hi0  
  B (74)breaking-down time 复位时间 Am FHn  
  B (75)budget 预算 cQ%HwYn  
  B (76)budget center 预算中心 7va%-&.&t  
  B (77)budget cost allowance 预算成本折让 ,'}ZcN2)  
  B (78)budget manual 预算手册 s,8%;\!C  
  B (79)budget period 预算期间 a1&^P1.  
  B (80)budgetary control 预算控制 'rgV]Oy  
  B (81)budgeted capacity 预算生产能力 mbK$Wp#  
  B (82)burden 制造费用 K(Nk|gQ  
  B (83)business center 经营中心 =>U~ligu  
  B (84)business entity 营业个体 ~Hf,MLMdTf  
  B (85)business unit 经营单位 uq_SF.a'v  
B (86)buy-out management 管理性购买产权 jTJ[2WaS  
  B (87)by-product 副产品 NgQl;$  
  C (88)called-up share capital 催缴股本 > im4'-  
  C (89)capacity 生产能力 Hqk2W*UTl  
  C (90)capacity ratios 生产能力比率 Z'~FZRF  
  C (91)capital 资本 -_dgd:or  
  C (92)capital assets pricing model 资本资产计价模式 78"W ~`8  
  C (93)capital commitment 承诺资本 'S\H% -  
  C (94)capital employed 已运用的资本 ){Y2TWW&0  
  C (95)capital expenditure 资本支出 1Ppzch7  
  C (96)capital expenditure authorization 资本支出核准 mCo5 Gdt  
  C (97)capital expenditure control 资本支出控制 m[XN,IE#u  
  C (98)capital expenditure proposal 资本支出申请 0ni5:t Yy  
  C (99)capital funding planning 资本基金筹集计划 B^Q#@[T   
  C (100)capital gain 资本收益 3`y:W9!u  
  C (101)capital investment appraisal 资本投资评估 0J" 3RTt  
  C (102)capital maintenance 资本保全 Ra5cfkH;  
  C (103)capital resource planning 资本资源计划 ZL Aq8X  
  C (104)capital surplus 资本盈余 \GN5Sy]r  
  C (105)capital turnover 资本周转率 :d;5Q\C`  
  C (106)card 记录卡 spf}{o  
  C (107)cash 现金 ?bEYvHAzg  
  C (108)cash account 现金账户 ;-F#a+2]!  
  C (109)cash book 现金账薄 , /pE*Yk  
  C (110)cash cow 金牛产品 YZ}gZQ.A0  
  C (111)cash flow 现金流量 l#Tm `br  
  C (112)cash discounted 现金贴现 f{J7a1 `_  
  C (113)cash flow budget 现金流量预算 XN Y(@  
  C (114)cash flow statement 现金流量表 7g$t$cZby,  
  C (115)cash ledger 现金分类账 u'C4d6\wS  
  C (116)cash limit 现金限额 d0,I] "  
  C (117)CCA 现时成本会计 #r C% \  
  C (118)center 中心 j8b:+io  
  C (119)changeover time 变更时间 oj/tim  
  C (120)chartered entity 特许经济个体 :5(TOF  
  C (121)cheque 支票 J';tpr  
  C (122)cheque register 支票登记薄 xiiZ'U  
  C (123)coin analysis 零钱分类 &xVWN>bd^  
  C (124)classification 分类 z t1Q_;  
  C (125)clock card 工时卡 = 2k+/0ZbP  
  C (126)code 代码 0t~--/lA  
  C (127)commitment accounting 承诺确认会计 (?Yz#Yf  
  C (128)common cost 共同成本 (]JJ?aAF  
  C (129)company limited by guarantee 有限担保责任公司 er_aol e  
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