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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 c#nFm&}dm  
  A (2)absorbed overhead 已吸收制造费用 Zoj.F  
  A (3)absorption costing 吸收成本计算 `,H\j?  
  A (4)account 账户,报表 w=d#y )1  
  A (5)accounting postulate 会计假设 EU]{S=T  
  A (6)accounting series release 会计公告文件 o%X_V!B{V  
  A (7)accounting valuation 会计计价 +o(t5O[G  
  A (8)account sale 承销清单 W%b<(T;  
  A (9)accountability concept 经营责任概念 '#$% f  
  A (10)accountancy 会计职业 is?`tre\P  
  A (11)accountant 会计师 l5Z=aW Q  
  A (12)accounting 会计 ~\4l*$3(^  
  A (13)agency cost 代理成本 G/_#zIN`8M  
  A (14)accounting bases 会计基础 }!\NdQs  
  A (15)accounting manual 会计手册 4;Z`u.1  
  A (16)accounting period 会计期间 WK0?$[|=r  
  A (17)accounting policies 会计方针 "C.'_H!Ex  
  A (18)accounting rate of return 会计报酬率 ]B=B@UO@.  
  A (19)accounting reference date 会计参照日 67%eAS  
  A (20)accounting reference period 会计参照期间 K CJ zE>  
  A (21)accrual concept 应计概念 { ,.1KtrSN  
  A (22)accrual expenses 应计费用 TYWajcch  
  A (23)acid test ration 速动比率(酸性测试比率) Dk|S`3  
  A (24)acquisition 购置 _IOeO  
  A (25)acquisition accounting 收购会计 VYTdK"%  
  A (26)activity based accounting 作业基础成本计算 [J\5DctX;c  
  A (27)adjusting events 调整事项 i0{pm q  
  A (28)administrative expenses 行政管理费 p.TR1BHw  
  A (29)advice note 发货通知 [Ua4{3#  
  A (30)amortization 摊销 H`]nY`HYg  
  A (31)analytical review 分析性检查 UoPd>q4Uj  
  A (32)annual equivalent cost 年度等量成本法 I? dh"*Js&  
  A (33)annual report and accounts 年度报告和报表 >4}+\ Q`S  
  A (34)appraisal cost 检验成本 ~!meO;|W  
  A (35)appropriation account 盈余分配账户 1c&/&6 #5  
  A (36)articles of association 公司章程细则 f}^}d"& F  
  A (37)assets 资产 U`K5 DZ~  
  A (38)assets cover 资产保障 (ZQ{%-i?qR  
  A (39)asset value per share 每股资产价值 bB 3Mpaw@  
  A (40)associated company 联营公司 W*;~(hDz  
  A (41)attainable standard 可达标准 $5yS`Iq S  
A (42)attributable profit 可归属利润 [Av87!kJ!X  
  A (43)audit 审计 )XMSQ ="m  
  A (44)audit report 审计报告 v3[Z ]+ ]  
  A (45)auditing standards 审计准则 Gv>,Ad ka  
  A (46)authorized share capital 额定股本 #!rng]p  
  A (47)available hours 可用小时 8U0y86q>)E  
  A (48)avoidable costs 可避免成本 (S0MqX*  
  B (49)back-to-back loan 易币贷款 S0/@y'q3en  
  B (50)backflush accounting 倒退成本计算 f3lFpS  
  B (51)bad debts 坏帐 tvP_LNMF  
  B (52)bad debts ratio 坏帐比率 6g8{;6x  
  B (53)bank charges 银行手续费 ':!w%& \  
  B (54)bank overdraft 银行透支 8wwqV{O7  
  B (55)bank reconciliation 银行存款调节表 /u!I2DF  
  B (56)bank statement 银行对账单 Et(Q$/W  
  B (57)bankruptcy 破产 H:#b(&qw2  
  B (58)basis of apportionment 分摊基础 3m#v|52oj  
  B (59)batch 批量 \ lP c,8)  
  B (60)batch costing 分批成本计算 @cAv8i K  
  B (61)beta factor B(市场)风险因素 gsI"G  
  B (62)bill 账单 \v9IbU*js  
  B (63)bill of exchange 汇票 )b"H]"  
  B (64)bill of landing 提单 c 6}d{B[  
  B (65)bill of materials 用料预计单 Vi23pDZ5  
  B (66)bill payable 应付票据 )s,L:{<  
  B (67)bill receivable 应收票据 =DvFY]9{  
  B (68)bin card 存货记录卡 Fj"g CBaR  
  B (69)bonus 红利 HC*=E.J  
  B (70)book-keeping 薄记 2al%J%  
  B (71)Boston classification 波士顿分类 $6XSW  
  B (72)breakeven chart 保本图 z!)_'A  
  B (73)breakeven point 保本点 Y"D'|i  
  B (74)breaking-down time 复位时间 PH9MB  
  B (75)budget 预算 vvv~n ]S6  
  B (76)budget center 预算中心 4} 'Xrg  
  B (77)budget cost allowance 预算成本折让 BZQ98"Fz*  
  B (78)budget manual 预算手册 6LL/wemq  
  B (79)budget period 预算期间 2uZ <q?=  
  B (80)budgetary control 预算控制 v#a`*^ ^  
  B (81)budgeted capacity 预算生产能力 <(6@l@J|6  
  B (82)burden 制造费用 @y;N u   
  B (83)business center 经营中心 Fo3[KW)8I  
  B (84)business entity 营业个体 ^6#FqK+{u  
  B (85)business unit 经营单位 \o?zL7  
B (86)buy-out management 管理性购买产权 IQMk:  
  B (87)by-product 副产品 <>A:Oi3^  
  C (88)called-up share capital 催缴股本 @j`_)Y\  
  C (89)capacity 生产能力 D5\$xdlJy  
  C (90)capacity ratios 生产能力比率 sDK lbb  
  C (91)capital 资本 M]!R}<]{  
  C (92)capital assets pricing model 资本资产计价模式 Jn +[:s.  
  C (93)capital commitment 承诺资本 49bzHEqZ  
  C (94)capital employed 已运用的资本 nj!)\U  
  C (95)capital expenditure 资本支出 j,80EhZ  
  C (96)capital expenditure authorization 资本支出核准 VE& ?Zd~  
  C (97)capital expenditure control 资本支出控制 (;$ J5  
  C (98)capital expenditure proposal 资本支出申请 i^ G/)bq  
  C (99)capital funding planning 资本基金筹集计划 pNcNU[c  
  C (100)capital gain 资本收益 }el. qZ  
  C (101)capital investment appraisal 资本投资评估 @(JcM=  
  C (102)capital maintenance 资本保全 sD1L P  
  C (103)capital resource planning 资本资源计划 HD IB GG~  
  C (104)capital surplus 资本盈余 [Oxmg?W  
  C (105)capital turnover 资本周转率 zawU  
  C (106)card 记录卡 ta> g:  
  C (107)cash 现金 1Z'cL~9  
  C (108)cash account 现金账户 bESmKe(  
  C (109)cash book 现金账薄 5znLpBX<N  
  C (110)cash cow 金牛产品 S]KcAz(fX  
  C (111)cash flow 现金流量 r[vMiVb  
  C (112)cash discounted 现金贴现 -9~kp'_a  
  C (113)cash flow budget 现金流量预算 ~cz] Rhq  
  C (114)cash flow statement 现金流量表 )pjd*+V  
  C (115)cash ledger 现金分类账 _J 6|ju\  
  C (116)cash limit 现金限额 {q~Bss{z  
  C (117)CCA 现时成本会计 xgrk>Fb|R  
  C (118)center 中心 p/:)Z_  
  C (119)changeover time 变更时间 <P'^olQ  
  C (120)chartered entity 特许经济个体 9U>ID{  
  C (121)cheque 支票 Nv,[E+a2  
  C (122)cheque register 支票登记薄 r42[pi]F  
  C (123)coin analysis 零钱分类 _U1~^ucV  
  C (124)classification 分类 }Jk.c~P)  
  C (125)clock card 工时卡 P!,\V\TY]  
  C (126)code 代码 d@b0z$<s  
  C (127)commitment accounting 承诺确认会计 9bPQD{Qb  
  C (128)common cost 共同成本 1.o-2:]E  
  C (129)company limited by guarantee 有限担保责任公司 VCiJ]$`M  
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