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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 Dk>6PBl  
  A (2)absorbed overhead 已吸收制造费用 KPI96P  
  A (3)absorption costing 吸收成本计算 / Q3\6DCl  
  A (4)account 账户,报表 J{.UUw9Agd  
  A (5)accounting postulate 会计假设 _Z!@#y@j  
  A (6)accounting series release 会计公告文件 ^!d0a bA  
  A (7)accounting valuation 会计计价 SJ<v< B  
  A (8)account sale 承销清单 T Yb$+uY  
  A (9)accountability concept 经营责任概念 amdgb,vh  
  A (10)accountancy 会计职业 ZZ!">AN`^  
  A (11)accountant 会计师 aZCq{7Xs  
  A (12)accounting 会计 8*@{}O##  
  A (13)agency cost 代理成本 \Dy|}LE  
  A (14)accounting bases 会计基础 D[#V  
  A (15)accounting manual 会计手册 W>i"p~!  
  A (16)accounting period 会计期间 Ei):\,Nv  
  A (17)accounting policies 会计方针 6[4VbIBSI  
  A (18)accounting rate of return 会计报酬率 as!a!1  
  A (19)accounting reference date 会计参照日 :>2wVN&\c  
  A (20)accounting reference period 会计参照期间 CUYA:R<)  
  A (21)accrual concept 应计概念 )S(Ly.  
  A (22)accrual expenses 应计费用 )t"-#$,@  
  A (23)acid test ration 速动比率(酸性测试比率) : S3+UT  
  A (24)acquisition 购置 *=2W:,$  
  A (25)acquisition accounting 收购会计 ?q9] H5\  
  A (26)activity based accounting 作业基础成本计算 TKv!wKI  
  A (27)adjusting events 调整事项 bY=[ USgps  
  A (28)administrative expenses 行政管理费 4$[o;t>  
  A (29)advice note 发货通知 Uu5(/vw]  
  A (30)amortization 摊销 >>,G3/Zd*  
  A (31)analytical review 分析性检查 m;]wKd"  
  A (32)annual equivalent cost 年度等量成本法 cO*g4VL"[  
  A (33)annual report and accounts 年度报告和报表 5N;'CAk  
  A (34)appraisal cost 检验成本 Bskp&NV':  
  A (35)appropriation account 盈余分配账户 ]5c(:T F  
  A (36)articles of association 公司章程细则 >#x[qX  
  A (37)assets 资产 #aU!f"SS  
  A (38)assets cover 资产保障 L;%w{,Ji  
  A (39)asset value per share 每股资产价值 r O$pj~!|Q  
  A (40)associated company 联营公司 &<]f-  
  A (41)attainable standard 可达标准 {]<c6*gQ  
A (42)attributable profit 可归属利润 NBY|U{.g  
  A (43)audit 审计 ur\6~'l4  
  A (44)audit report 审计报告 JRo/ HY+  
  A (45)auditing standards 审计准则 3@Mh* \;\b  
  A (46)authorized share capital 额定股本 ]*\MIz{56'  
  A (47)available hours 可用小时 c\1X NPGG  
  A (48)avoidable costs 可避免成本 5M~{MdF|.  
  B (49)back-to-back loan 易币贷款 _ (F-(X|  
  B (50)backflush accounting 倒退成本计算 2C O/K_Q  
  B (51)bad debts 坏帐 {h7 vJ^  
  B (52)bad debts ratio 坏帐比率 8YQuq.(>a  
  B (53)bank charges 银行手续费 { uaDpRt  
  B (54)bank overdraft 银行透支 d"9tP& Q  
  B (55)bank reconciliation 银行存款调节表 igfQ,LWe!  
  B (56)bank statement 银行对账单 Giv,%3'  
  B (57)bankruptcy 破产 uLS]=:BT  
  B (58)basis of apportionment 分摊基础 &sWr)>vs  
  B (59)batch 批量 q2vD)r  
  B (60)batch costing 分批成本计算 B#Ybdp ;  
  B (61)beta factor B(市场)风险因素 5]N0p,f  
  B (62)bill 账单 N3|:MM l  
  B (63)bill of exchange 汇票 u^tQ2&?O!P  
  B (64)bill of landing 提单 2!J#XzR0W  
  B (65)bill of materials 用料预计单 nc k/Dw  
  B (66)bill payable 应付票据 /'rj L<M  
  B (67)bill receivable 应收票据 7Ed0BJTa  
  B (68)bin card 存货记录卡 UhDQl%&He  
  B (69)bonus 红利 W^tD6H;  
  B (70)book-keeping 薄记 S)WxTE9  
  B (71)Boston classification 波士顿分类 {fR\yWkt?  
  B (72)breakeven chart 保本图 Ayw_LCUD  
  B (73)breakeven point 保本点 z3tx]Ade  
  B (74)breaking-down time 复位时间 h9H z6 >  
  B (75)budget 预算 SH{@yS[c!  
  B (76)budget center 预算中心 5wx_ol}2  
  B (77)budget cost allowance 预算成本折让 x|rc[e%k  
  B (78)budget manual 预算手册 l/'Gbu ECm  
  B (79)budget period 预算期间 szsVk#p  
  B (80)budgetary control 预算控制 .n]"vpWm[  
  B (81)budgeted capacity 预算生产能力 [<R haZz  
  B (82)burden 制造费用 i-O D"5a`  
  B (83)business center 经营中心 ?%  24M\  
  B (84)business entity 营业个体 sN[}B{+  
  B (85)business unit 经营单位 [Km{6L&  
B (86)buy-out management 管理性购买产权 Y\]ZIvTSb  
  B (87)by-product 副产品 S H?McBxS  
  C (88)called-up share capital 催缴股本 ?}cmES kX@  
  C (89)capacity 生产能力 ?Ij(B}D  
  C (90)capacity ratios 生产能力比率 kw#X,h P  
  C (91)capital 资本 ;'n%\*+fHH  
  C (92)capital assets pricing model 资本资产计价模式 lvke!~#  
  C (93)capital commitment 承诺资本 fs 'SCwx  
  C (94)capital employed 已运用的资本 Ib#-M;{  
  C (95)capital expenditure 资本支出 U#[&(  
  C (96)capital expenditure authorization 资本支出核准 Te+(7 Z  
  C (97)capital expenditure control 资本支出控制 PXMd=,}  
  C (98)capital expenditure proposal 资本支出申请 R5uG.Oj-2  
  C (99)capital funding planning 资本基金筹集计划 Fc1!i8vv  
  C (100)capital gain 资本收益 j&d5tgLB  
  C (101)capital investment appraisal 资本投资评估 H0afu)$,  
  C (102)capital maintenance 资本保全 X,k^p[Rcu  
  C (103)capital resource planning 资本资源计划 Ss>pNH@ c  
  C (104)capital surplus 资本盈余 " ]S  
  C (105)capital turnover 资本周转率 t eY@) F  
  C (106)card 记录卡 {v|!];i  
  C (107)cash 现金 Jl~ *@0(  
  C (108)cash account 现金账户 xS,24{-HJ  
  C (109)cash book 现金账薄 y8k8Hd1<f  
  C (110)cash cow 金牛产品 lmeTW0U@9(  
  C (111)cash flow 现金流量 {rKC4:  
  C (112)cash discounted 现金贴现 !?P8[K  
  C (113)cash flow budget 现金流量预算 $l]:2!R  
  C (114)cash flow statement 现金流量表 GTdoUSUq  
  C (115)cash ledger 现金分类账 r].n=455[  
  C (116)cash limit 现金限额 w|9 >4  
  C (117)CCA 现时成本会计 FH,]'  
  C (118)center 中心 iW` tr  
  C (119)changeover time 变更时间  >(Y CZ  
  C (120)chartered entity 特许经济个体 FiUQ2w4  
  C (121)cheque 支票 9J3fiA_  
  C (122)cheque register 支票登记薄 {18hzhs  
  C (123)coin analysis 零钱分类 cpdESc9W  
  C (124)classification 分类 nI*.(+h  
  C (125)clock card 工时卡 G4cgY|71  
  C (126)code 代码 \Bo%2O%4  
  C (127)commitment accounting 承诺确认会计 8o~ NJ 6  
  C (128)common cost 共同成本 V`I4"}M1  
  C (129)company limited by guarantee 有限担保责任公司 *S,~zOYN  
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