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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 _G}CD|Kx  
  A (2)absorbed overhead 已吸收制造费用 s>M~g,xTU  
  A (3)absorption costing 吸收成本计算 ?C>VB+X}y  
  A (4)account 账户,报表 h7W%}6Cqkw  
  A (5)accounting postulate 会计假设 lJ>QTZH!wW  
  A (6)accounting series release 会计公告文件 ZTPOD.:#  
  A (7)accounting valuation 会计计价 %6c*dy  
  A (8)account sale 承销清单 GZhfA ;O,  
  A (9)accountability concept 经营责任概念 W1vAK  
  A (10)accountancy 会计职业 I ;11j  
  A (11)accountant 会计师 Zxxy1Fl#.[  
  A (12)accounting 会计 CXP $bt}  
  A (13)agency cost 代理成本 v YmtpKNj%  
  A (14)accounting bases 会计基础 RzY`^A6G6  
  A (15)accounting manual 会计手册 { d2f)ra.  
  A (16)accounting period 会计期间 neY=:9  
  A (17)accounting policies 会计方针 s*~jvL  
  A (18)accounting rate of return 会计报酬率 Ag-?6v  
  A (19)accounting reference date 会计参照日 ga1gd ~a  
  A (20)accounting reference period 会计参照期间 {@K2WB  
  A (21)accrual concept 应计概念 i>if93mpj  
  A (22)accrual expenses 应计费用 fe9& V2Uu  
  A (23)acid test ration 速动比率(酸性测试比率) [TfV2j* e  
  A (24)acquisition 购置 x V 1Z&l  
  A (25)acquisition accounting 收购会计 ^q N1~v=hS  
  A (26)activity based accounting 作业基础成本计算 W.6 JnYLQ&  
  A (27)adjusting events 调整事项 ZEyGqCf3  
  A (28)administrative expenses 行政管理费 *ZSp9g"Z  
  A (29)advice note 发货通知 Nec(^|[   
  A (30)amortization 摊销 Nj@?}`C 4  
  A (31)analytical review 分析性检查 \`%Y-!H+v  
  A (32)annual equivalent cost 年度等量成本法 Y/ac}q  
  A (33)annual report and accounts 年度报告和报表 g /@yK  
  A (34)appraisal cost 检验成本 ~G ^}2#5  
  A (35)appropriation account 盈余分配账户 ://# %SE  
  A (36)articles of association 公司章程细则 eN?P) ,  
  A (37)assets 资产 io33+/  
  A (38)assets cover 资产保障 acju!,G  
  A (39)asset value per share 每股资产价值 5iI3u 7Mn1  
  A (40)associated company 联营公司 rs<&x(=Hv  
  A (41)attainable standard 可达标准 W0T i ^@  
A (42)attributable profit 可归属利润 _Il9s#NA%  
  A (43)audit 审计 -S3+ h$Y8  
  A (44)audit report 审计报告 pA,EUh| H  
  A (45)auditing standards 审计准则 (yTz^o$t|  
  A (46)authorized share capital 额定股本 xjbyI_D  
  A (47)available hours 可用小时 QKaj4?p$|S  
  A (48)avoidable costs 可避免成本 2:5gMt  
  B (49)back-to-back loan 易币贷款 +=H>s;B  
  B (50)backflush accounting 倒退成本计算 s riq(A  
  B (51)bad debts 坏帐 ?nSp?m;  
  B (52)bad debts ratio 坏帐比率 }: D~yEP  
  B (53)bank charges 银行手续费 |%cO"d^ri  
  B (54)bank overdraft 银行透支 *u4X<oBS*  
  B (55)bank reconciliation 银行存款调节表 _NqT8C4C  
  B (56)bank statement 银行对账单 k42ur)pb  
  B (57)bankruptcy 破产 0V,MDX}#_  
  B (58)basis of apportionment 分摊基础 pr,1Wp0l  
  B (59)batch 批量 "oXAIfU#T  
  B (60)batch costing 分批成本计算 H|:)K^o  
  B (61)beta factor B(市场)风险因素 2GKU9cV*`  
  B (62)bill 账单 _5S$mc8K0  
  B (63)bill of exchange 汇票 <^'+ ]?  
  B (64)bill of landing 提单 42LXL*-4  
  B (65)bill of materials 用料预计单 95 .'t}  
  B (66)bill payable 应付票据 u, ,WD  
  B (67)bill receivable 应收票据 yz$1qEII`q  
  B (68)bin card 存货记录卡 v9`B.(Ru  
  B (69)bonus 红利 jv=f@:[`I  
  B (70)book-keeping 薄记 ~_j%nJ &2  
  B (71)Boston classification 波士顿分类 -Fc#  
  B (72)breakeven chart 保本图 "XsY~  
  B (73)breakeven point 保本点 H1j6.i}q  
  B (74)breaking-down time 复位时间 } =m?gF%3  
  B (75)budget 预算 nzJi)A./  
  B (76)budget center 预算中心 4NR5?s  
  B (77)budget cost allowance 预算成本折让 ^W[`##,{Od  
  B (78)budget manual 预算手册 [,$mpJCI  
  B (79)budget period 预算期间 I_I;.Ik  
  B (80)budgetary control 预算控制 :h^UC~[h 3  
  B (81)budgeted capacity 预算生产能力 .'mC3E+ $  
  B (82)burden 制造费用 -xgmc-LGo  
  B (83)business center 经营中心 PZg]zz=V4  
  B (84)business entity 营业个体 wR+`("2{r  
  B (85)business unit 经营单位 V//q$/&8(  
B (86)buy-out management 管理性购买产权 )hJjVitG  
  B (87)by-product 副产品 -XIvj'u  
  C (88)called-up share capital 催缴股本 m:Cx~  
  C (89)capacity 生产能力 yx;R#8;b.  
  C (90)capacity ratios 生产能力比率 54cgX)E[x  
  C (91)capital 资本 ];~[Olc  
  C (92)capital assets pricing model 资本资产计价模式 C{,] 1X6g  
  C (93)capital commitment 承诺资本 e.ym7L]$O  
  C (94)capital employed 已运用的资本 +pViHOJu&V  
  C (95)capital expenditure 资本支出 /D]r "-  
  C (96)capital expenditure authorization 资本支出核准 ?F!J@Xn5  
  C (97)capital expenditure control 资本支出控制 '"\Mjz)/  
  C (98)capital expenditure proposal 资本支出申请 PH%gX`N  
  C (99)capital funding planning 资本基金筹集计划 UZ3Aq12U}a  
  C (100)capital gain 资本收益 RW[<e   
  C (101)capital investment appraisal 资本投资评估 n  >PM_W  
  C (102)capital maintenance 资本保全 Wc;D{p?Lb  
  C (103)capital resource planning 资本资源计划 tUF]f6  
  C (104)capital surplus 资本盈余 )mVYqlU"  
  C (105)capital turnover 资本周转率 -?`l<y(  
  C (106)card 记录卡 WzbN=& C]h  
  C (107)cash 现金 M]TVaN$v#  
  C (108)cash account 现金账户 WvzvGT=  
  C (109)cash book 现金账薄 58'y~Ou  
  C (110)cash cow 金牛产品 ` 3P62M<  
  C (111)cash flow 现金流量 rPvX8*) tV  
  C (112)cash discounted 现金贴现 pdqa)>$  
  C (113)cash flow budget 现金流量预算 3v+}YT{>b  
  C (114)cash flow statement 现金流量表 "hY^[@7 W  
  C (115)cash ledger 现金分类账 V="f)'S$  
  C (116)cash limit 现金限额 -mo ' $1  
  C (117)CCA 现时成本会计 * t9qH  
  C (118)center 中心 ~cj:AIF  
  C (119)changeover time 变更时间 y/VmjsN}  
  C (120)chartered entity 特许经济个体 ;OqLNfU3y  
  C (121)cheque 支票 @7 HBXP  
  C (122)cheque register 支票登记薄 p:   
  C (123)coin analysis 零钱分类  grA L4  
  C (124)classification 分类 <%uZwk>#  
  C (125)clock card 工时卡 pFRnPOv  
  C (126)code 代码 L>GYj6D9  
  C (127)commitment accounting 承诺确认会计 &-Er n/[  
  C (128)common cost 共同成本 I19F\ L`4  
  C (129)company limited by guarantee 有限担保责任公司 1U9N8{xg9  
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