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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 -Crm#Ib~  
  A (2)absorbed overhead 已吸收制造费用 '&<saqA  
  A (3)absorption costing 吸收成本计算 pp1kcrE\M  
  A (4)account 账户,报表 &j!q9F  
  A (5)accounting postulate 会计假设 /`+ubFXc  
  A (6)accounting series release 会计公告文件 ]wHXrB8vx  
  A (7)accounting valuation 会计计价 VxqoE]Dh  
  A (8)account sale 承销清单 \L:+k `  
  A (9)accountability concept 经营责任概念 CSVL,(Uw  
  A (10)accountancy 会计职业 YGsg0I't  
  A (11)accountant 会计师 2"pFAQBw~i  
  A (12)accounting 会计 ,UATT]>  
  A (13)agency cost 代理成本 E! mxa  
  A (14)accounting bases 会计基础 )=Ens=>Z  
  A (15)accounting manual 会计手册 d8N4@3CkL  
  A (16)accounting period 会计期间 v&3 Oc  
  A (17)accounting policies 会计方针 g=Bge)  
  A (18)accounting rate of return 会计报酬率 Rwe!xY^d8  
  A (19)accounting reference date 会计参照日 ~aL&,0  
  A (20)accounting reference period 会计参照期间 /?B%,$~  
  A (21)accrual concept 应计概念 8umW>   
  A (22)accrual expenses 应计费用 ^2-+MWW.  
  A (23)acid test ration 速动比率(酸性测试比率) dCO7"/IHW  
  A (24)acquisition 购置 n<3{QqF  
  A (25)acquisition accounting 收购会计 7$A=|/'nSA  
  A (26)activity based accounting 作业基础成本计算 @ev8"JZ1  
  A (27)adjusting events 调整事项 SS7C|*-Zd  
  A (28)administrative expenses 行政管理费 &.chqP(|  
  A (29)advice note 发货通知 U`kO<ztk  
  A (30)amortization 摊销 / 0y 5/  
  A (31)analytical review 分析性检查 KF}_|~~T  
  A (32)annual equivalent cost 年度等量成本法 evro]&N{  
  A (33)annual report and accounts 年度报告和报表 3bZ:*6W.6  
  A (34)appraisal cost 检验成本 <hB~| a<#  
  A (35)appropriation account 盈余分配账户 \(`,z}Ht _  
  A (36)articles of association 公司章程细则  G4{TJ,~  
  A (37)assets 资产 k56*eEc  
  A (38)assets cover 资产保障 Y8Z-m (OQ  
  A (39)asset value per share 每股资产价值 F ,h}HlU  
  A (40)associated company 联营公司 %Zi}sm1t  
  A (41)attainable standard 可达标准 #|;;>YnZ   
A (42)attributable profit 可归属利润 KD73Aw  
  A (43)audit 审计 l;vA"b=]  
  A (44)audit report 审计报告 O_^ uLp  
  A (45)auditing standards 审计准则 I vJ5J&!  
  A (46)authorized share capital 额定股本 K(heeZUt  
  A (47)available hours 可用小时 @i>o+>V  
  A (48)avoidable costs 可避免成本 TQsTL2a  
  B (49)back-to-back loan 易币贷款 vg-'MG  
  B (50)backflush accounting 倒退成本计算 drd5o Z  
  B (51)bad debts 坏帐 t&nK5p95(  
  B (52)bad debts ratio 坏帐比率 =fcRH:B:  
  B (53)bank charges 银行手续费 +{[E Ow  
  B (54)bank overdraft 银行透支 }-%:!*bLj  
  B (55)bank reconciliation 银行存款调节表 NY\-p=3c7=  
  B (56)bank statement 银行对账单 n*y@3.  
  B (57)bankruptcy 破产 ?Suv.!wfLl  
  B (58)basis of apportionment 分摊基础 3im2 `n  
  B (59)batch 批量 xG|n7w*  
  B (60)batch costing 分批成本计算 41^ $  
  B (61)beta factor B(市场)风险因素 s p&g  
  B (62)bill 账单 ?jH u,  
  B (63)bill of exchange 汇票 y0\=F  
  B (64)bill of landing 提单 7YQ689"J6B  
  B (65)bill of materials 用料预计单 i$dF0.}Q  
  B (66)bill payable 应付票据 TM0DR'.  
  B (67)bill receivable 应收票据 *@[N~:z/  
  B (68)bin card 存货记录卡 ?oulQR6:  
  B (69)bonus 红利 0w ;#4X:m  
  B (70)book-keeping 薄记 u!9bhL`  
  B (71)Boston classification 波士顿分类 [J+]1hCZ|  
  B (72)breakeven chart 保本图 qY|NA)E)Bp  
  B (73)breakeven point 保本点 6d%)MEM  
  B (74)breaking-down time 复位时间 `!7QegJa"  
  B (75)budget 预算 @2R+?2 j  
  B (76)budget center 预算中心 A =l1_8,`h  
  B (77)budget cost allowance 预算成本折让 kd+tD!:F(  
  B (78)budget manual 预算手册 f$]ttU U  
  B (79)budget period 预算期间 %\?Gzc_  
  B (80)budgetary control 预算控制 2hF j+Ay  
  B (81)budgeted capacity 预算生产能力 P(Z\y^S  
  B (82)burden 制造费用 0]MI*s>&  
  B (83)business center 经营中心 p5 )+ R/  
  B (84)business entity 营业个体 D[bPm:\0M  
  B (85)business unit 经营单位 x(bM   
B (86)buy-out management 管理性购买产权 _Rey~]iJJ8  
  B (87)by-product 副产品 *D;VZs0O  
  C (88)called-up share capital 催缴股本 <PTi>C 8;r  
  C (89)capacity 生产能力 k=J T%  
  C (90)capacity ratios 生产能力比率 } f+hB  
  C (91)capital 资本 jW0aIS2O  
  C (92)capital assets pricing model 资本资产计价模式 4!0nM|~  
  C (93)capital commitment 承诺资本 5 @61=Au  
  C (94)capital employed 已运用的资本 2~q(?wY  
  C (95)capital expenditure 资本支出 qwDoYy yu  
  C (96)capital expenditure authorization 资本支出核准 6HxZS+], c  
  C (97)capital expenditure control 资本支出控制 v m)'C C  
  C (98)capital expenditure proposal 资本支出申请 q<!Kt I4  
  C (99)capital funding planning 资本基金筹集计划 jG~UyzWH;  
  C (100)capital gain 资本收益 QE%|8UFY  
  C (101)capital investment appraisal 资本投资评估 C! J6"j  
  C (102)capital maintenance 资本保全 >W?7a:#,  
  C (103)capital resource planning 资本资源计划 0 fU^  
  C (104)capital surplus 资本盈余 ffE&=eh)  
  C (105)capital turnover 资本周转率 {GM8}M~D&  
  C (106)card 记录卡 .W q"  
  C (107)cash 现金 nO7#m~  
  C (108)cash account 现金账户 dI|`"jl#  
  C (109)cash book 现金账薄 P g1EE"N@  
  C (110)cash cow 金牛产品 rCFTch"  
  C (111)cash flow 现金流量 PmT,*C`/X  
  C (112)cash discounted 现金贴现 Dt8wd,B  
  C (113)cash flow budget 现金流量预算 Zfn390_  
  C (114)cash flow statement 现金流量表 {glRX R  
  C (115)cash ledger 现金分类账 0A>Fl*  
  C (116)cash limit 现金限额 A1nEp0%Y  
  C (117)CCA 现时成本会计 k7ODQ(*v  
  C (118)center 中心 ~TEKxgU  
  C (119)changeover time 变更时间 #3o]Qo[Sc  
  C (120)chartered entity 特许经济个体 C/je5  
  C (121)cheque 支票 yNu%D$6u7  
  C (122)cheque register 支票登记薄 $>mTPNF  
  C (123)coin analysis 零钱分类 /o=,\kM  
  C (124)classification 分类 L?( % *  
  C (125)clock card 工时卡 VIjsz42C  
  C (126)code 代码 Mb0cdK?hA  
  C (127)commitment accounting 承诺确认会计 "3Z<V8xB  
  C (128)common cost 共同成本 B[rxV  
  C (129)company limited by guarantee 有限担保责任公司 =#c?g Wb56  
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