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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 3`TD>6rs  
  A (2)absorbed overhead 已吸收制造费用 x^7 9s_h5  
  A (3)absorption costing 吸收成本计算 3c=>;g  
  A (4)account 账户,报表 +P=Ikbx AO  
  A (5)accounting postulate 会计假设 >/4N:=.h  
  A (6)accounting series release 会计公告文件 v{X<6^g  
  A (7)accounting valuation 会计计价 }0Ie Kpu5  
  A (8)account sale 承销清单 :2.<JUDM  
  A (9)accountability concept 经营责任概念 !<3!ORFO  
  A (10)accountancy 会计职业 U0;pl2  
  A (11)accountant 会计师 EeR}34  
  A (12)accounting 会计 \c}pzBFd  
  A (13)agency cost 代理成本 +# 3e<+!F  
  A (14)accounting bases 会计基础 al"=ld(  
  A (15)accounting manual 会计手册 aD+4uGN  
  A (16)accounting period 会计期间 Yi j^hs@eV  
  A (17)accounting policies 会计方针 KL yI*`  
  A (18)accounting rate of return 会计报酬率 fKW)h?.Kd  
  A (19)accounting reference date 会计参照日 bd\%K`JQ{  
  A (20)accounting reference period 会计参照期间 FP'-=zgc  
  A (21)accrual concept 应计概念 ,`bmue5  
  A (22)accrual expenses 应计费用 ,M9e *  
  A (23)acid test ration 速动比率(酸性测试比率) bC /Ql  
  A (24)acquisition 购置 9:P\)'y?  
  A (25)acquisition accounting 收购会计 6f:uAFwG  
  A (26)activity based accounting 作业基础成本计算 T& 4f} g/  
  A (27)adjusting events 调整事项 2){O&8A  
  A (28)administrative expenses 行政管理费 %:v<&^oDlm  
  A (29)advice note 发货通知 oOHY+'V  
  A (30)amortization 摊销 .I?~R:(Ig  
  A (31)analytical review 分析性检查 ^I KT!"J&?  
  A (32)annual equivalent cost 年度等量成本法 UqD ]@s`  
  A (33)annual report and accounts 年度报告和报表 %P7 qA  
  A (34)appraisal cost 检验成本 xnf J ruT  
  A (35)appropriation account 盈余分配账户 D94bq_2}  
  A (36)articles of association 公司章程细则 & 'CUc/,  
  A (37)assets 资产 #jh5%@  
  A (38)assets cover 资产保障 #aQQd8   
  A (39)asset value per share 每股资产价值 J5(^VKj  
  A (40)associated company 联营公司 \(RD5@=!4#  
  A (41)attainable standard 可达标准 2qot(Zs1i  
A (42)attributable profit 可归属利润 gyb99c,)  
  A (43)audit 审计 wn;)La  
  A (44)audit report 审计报告 (:I]v_qEYS  
  A (45)auditing standards 审计准则 dVUe!S`  
  A (46)authorized share capital 额定股本 ?qb35  
  A (47)available hours 可用小时 f Tso[r:F.  
  A (48)avoidable costs 可避免成本 W* Si"s2  
  B (49)back-to-back loan 易币贷款 ):[}NDmC  
  B (50)backflush accounting 倒退成本计算 *4e?y  
  B (51)bad debts 坏帐 v;`>pCal  
  B (52)bad debts ratio 坏帐比率 ps;dbY*s6  
  B (53)bank charges 银行手续费 }i{qRx"4  
  B (54)bank overdraft 银行透支 K iEmvC  
  B (55)bank reconciliation 银行存款调节表 ):_@i  
  B (56)bank statement 银行对账单 RRXp9{x`  
  B (57)bankruptcy 破产 j XH9P q4  
  B (58)basis of apportionment 分摊基础 7{]dh+)  
  B (59)batch 批量 t.dr<  
  B (60)batch costing 分批成本计算 C5~n^I|  
  B (61)beta factor B(市场)风险因素 8ok=&Gq4  
  B (62)bill 账单 OIJT~Z}  
  B (63)bill of exchange 汇票 'zbvg0T  
  B (64)bill of landing 提单 OLqV#i[K#9  
  B (65)bill of materials 用料预计单 damG*-7Svx  
  B (66)bill payable 应付票据 }h=PW'M{  
  B (67)bill receivable 应收票据 f Zj,Q#}D  
  B (68)bin card 存货记录卡 ="5D}%  
  B (69)bonus 红利  DR{O.TX  
  B (70)book-keeping 薄记 x. #E3xI  
  B (71)Boston classification 波士顿分类 $4^SWT.  
  B (72)breakeven chart 保本图 MI'"Xzp{s  
  B (73)breakeven point 保本点 zPx R=0|  
  B (74)breaking-down time 复位时间 ALy7D*Z]w  
  B (75)budget 预算 }W'4(V;:  
  B (76)budget center 预算中心 ]'"Sa< ->  
  B (77)budget cost allowance 预算成本折让 s[sv4hq  
  B (78)budget manual 预算手册 x(cv}#}S8  
  B (79)budget period 预算期间 */l;e<E  
  B (80)budgetary control 预算控制 _U}vKm  
  B (81)budgeted capacity 预算生产能力 <gFa@at  
  B (82)burden 制造费用 |1 "&[ .  
  B (83)business center 经营中心 p20JU zy  
  B (84)business entity 营业个体 {x ?qz~W  
  B (85)business unit 经营单位 8}m J )9<7  
B (86)buy-out management 管理性购买产权 A[8m3L#k  
  B (87)by-product 副产品 N[e,%heR  
  C (88)called-up share capital 催缴股本 & W od  
  C (89)capacity 生产能力 N<8\.z5:<  
  C (90)capacity ratios 生产能力比率 Y+ UJV6  
  C (91)capital 资本 [8a(4]4  
  C (92)capital assets pricing model 资本资产计价模式 v\5O\ I ^  
  C (93)capital commitment 承诺资本 _ ,s^  
  C (94)capital employed 已运用的资本 .wD $Bsm`t  
  C (95)capital expenditure 资本支出 rHTZM,zM=H  
  C (96)capital expenditure authorization 资本支出核准 6e rYjq  
  C (97)capital expenditure control 资本支出控制 In^mE(8YO  
  C (98)capital expenditure proposal 资本支出申请 L FkDb}  
  C (99)capital funding planning 资本基金筹集计划 M2|!,2  
  C (100)capital gain 资本收益 o0]YDX@T  
  C (101)capital investment appraisal 资本投资评估 "qNFDr(WM  
  C (102)capital maintenance 资本保全 0\{dt4nW&O  
  C (103)capital resource planning 资本资源计划 $Yt |XT+!&  
  C (104)capital surplus 资本盈余 l)vC=V6MG  
  C (105)capital turnover 资本周转率 L?j0t*do  
  C (106)card 记录卡 A4!X{qUT-  
  C (107)cash 现金 yAryw{(  
  C (108)cash account 现金账户 Lo%vG{yTr  
  C (109)cash book 现金账薄 YD'gyP4  
  C (110)cash cow 金牛产品 fwv^dEe  
  C (111)cash flow 现金流量 Vf&U`K  
  C (112)cash discounted 现金贴现 `z\hQ%1!F  
  C (113)cash flow budget 现金流量预算 )b #5rQ  
  C (114)cash flow statement 现金流量表 -n&&d8G^s  
  C (115)cash ledger 现金分类账 Tc/^h 4xH  
  C (116)cash limit 现金限额 ?!P0UTe~  
  C (117)CCA 现时成本会计 J`U]Ux/L  
  C (118)center 中心 n2bhCd]j<b  
  C (119)changeover time 变更时间 |E7 J5ha  
  C (120)chartered entity 特许经济个体 Ku l<Q<  
  C (121)cheque 支票 S>0%jCjW  
  C (122)cheque register 支票登记薄 =^rt?F4  
  C (123)coin analysis 零钱分类 !xfDWbvHV  
  C (124)classification 分类 B=TUZ)  
  C (125)clock card 工时卡 ID2->J  
  C (126)code 代码 l.o/H|  
  C (127)commitment accounting 承诺确认会计 Q3 8+`EhLA  
  C (128)common cost 共同成本 Kf:!tRE  
  C (129)company limited by guarantee 有限担保责任公司 Y2x|6 { #  
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