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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 *Km7U-BG  
  A (2)absorbed overhead 已吸收制造费用 }htPTOy5  
  A (3)absorption costing 吸收成本计算 Ty+I8e]{  
  A (4)account 账户,报表  `w<J25  
  A (5)accounting postulate 会计假设 KQmZ#W%2m  
  A (6)accounting series release 会计公告文件 IOEM[zhb$  
  A (7)accounting valuation 会计计价 :"'nK6>  
  A (8)account sale 承销清单 Z'M`}3O  
  A (9)accountability concept 经营责任概念 -t3i^&fj8  
  A (10)accountancy 会计职业 {p/YCch,  
  A (11)accountant 会计师 W`L!N&fB  
  A (12)accounting 会计 `\b+[Nes  
  A (13)agency cost 代理成本 SY _='9U  
  A (14)accounting bases 会计基础 Z[ZDQ o1  
  A (15)accounting manual 会计手册 !ALZBB.r(  
  A (16)accounting period 会计期间 bQQVj?8jp  
  A (17)accounting policies 会计方针 qO()w   
  A (18)accounting rate of return 会计报酬率 4JO@BV>t  
  A (19)accounting reference date 会计参照日 C-SLjJw  
  A (20)accounting reference period 会计参照期间 q#[`KOPV  
  A (21)accrual concept 应计概念 lG"H4Aa>  
  A (22)accrual expenses 应计费用 (3%t+aqq  
  A (23)acid test ration 速动比率(酸性测试比率) -[]';f4]M  
  A (24)acquisition 购置 2 ZG@!Y|  
  A (25)acquisition accounting 收购会计 3-x%wD.  
  A (26)activity based accounting 作业基础成本计算 rVzI_zYqp'  
  A (27)adjusting events 调整事项 ]~jN^"o_B  
  A (28)administrative expenses 行政管理费 `s /?b|,  
  A (29)advice note 发货通知 Ade }g'  
  A (30)amortization 摊销 C}"@RHEu  
  A (31)analytical review 分析性检查 +AI`R`Tm  
  A (32)annual equivalent cost 年度等量成本法 m#H_*L0  
  A (33)annual report and accounts 年度报告和报表 n1J]p#nCa.  
  A (34)appraisal cost 检验成本 &drFQ|  
  A (35)appropriation account 盈余分配账户 DW2>&|  
  A (36)articles of association 公司章程细则 5D' bJ6PO  
  A (37)assets 资产 IXq(jhm8bL  
  A (38)assets cover 资产保障 f)6))  
  A (39)asset value per share 每股资产价值 )[&zCq Dc  
  A (40)associated company 联营公司 5*G%IR@@LK  
  A (41)attainable standard 可达标准 f/ahwz  
A (42)attributable profit 可归属利润 .v])S}K  
  A (43)audit 审计 |NMO__l@  
  A (44)audit report 审计报告 ISNcswN#  
  A (45)auditing standards 审计准则 -%m3-xZA  
  A (46)authorized share capital 额定股本 IeTdN_8  
  A (47)available hours 可用小时 .eF_cD7v  
  A (48)avoidable costs 可避免成本 Iti0qnBN5  
  B (49)back-to-back loan 易币贷款 o8S"&O ?  
  B (50)backflush accounting 倒退成本计算 # c Fr   
  B (51)bad debts 坏帐 ' [p)N,  
  B (52)bad debts ratio 坏帐比率 8ws$k\>  
  B (53)bank charges 银行手续费 ~W{-Q.  
  B (54)bank overdraft 银行透支 <nzN$"%  
  B (55)bank reconciliation 银行存款调节表 6 /Y1 wu  
  B (56)bank statement 银行对账单 8<dOMp;}r  
  B (57)bankruptcy 破产 !I8f#'p  
  B (58)basis of apportionment 分摊基础 Ix8$njp[  
  B (59)batch 批量 o"+ i&Wp~  
  B (60)batch costing 分批成本计算 A lwtmDa  
  B (61)beta factor B(市场)风险因素 p 2 !FcFi  
  B (62)bill 账单 8Y{s;U0n  
  B (63)bill of exchange 汇票 |b.z*G  
  B (64)bill of landing 提单 $8 =@R'  
  B (65)bill of materials 用料预计单 J;QUPpH Z  
  B (66)bill payable 应付票据 Pe ~c  
  B (67)bill receivable 应收票据 X6@wkrf-  
  B (68)bin card 存货记录卡 pv# 2]v  
  B (69)bonus 红利 74J@F2g}?  
  B (70)book-keeping 薄记 +U8Bln  
  B (71)Boston classification 波士顿分类 aMwB>bt  
  B (72)breakeven chart 保本图 S4A q'  
  B (73)breakeven point 保本点 T *>`,}J  
  B (74)breaking-down time 复位时间 ^[q /Mw  
  B (75)budget 预算 B3 zk(RNZ  
  B (76)budget center 预算中心 ejePDgi_[  
  B (77)budget cost allowance 预算成本折让 }31Z X  
  B (78)budget manual 预算手册 ^&[+H8$  
  B (79)budget period 预算期间 Q*ju sm  
  B (80)budgetary control 预算控制 Sc$UZ/qPT  
  B (81)budgeted capacity 预算生产能力 P LR0#).n  
  B (82)burden 制造费用 P3o @gkXP  
  B (83)business center 经营中心 (q;bg1\UK  
  B (84)business entity 营业个体 Xu}U{x>  
  B (85)business unit 经营单位 =$^MQ\S0p  
B (86)buy-out management 管理性购买产权 GDhM<bVqM*  
  B (87)by-product 副产品 eSy(~Y  
  C (88)called-up share capital 催缴股本 wEEn?  
  C (89)capacity 生产能力 a. %LHb  
  C (90)capacity ratios 生产能力比率 ;_"U "?h_J  
  C (91)capital 资本 eN>0wd5{L  
  C (92)capital assets pricing model 资本资产计价模式 *3+-W  
  C (93)capital commitment 承诺资本 ZxHJ<2oD  
  C (94)capital employed 已运用的资本 B6M+mx"G  
  C (95)capital expenditure 资本支出 H3KTir"on  
  C (96)capital expenditure authorization 资本支出核准 lj[, |[X7`  
  C (97)capital expenditure control 资本支出控制 D$r Uid  
  C (98)capital expenditure proposal 资本支出申请 uO(w1Q"^  
  C (99)capital funding planning 资本基金筹集计划 dl|gG9u4Q  
  C (100)capital gain 资本收益 \~DM   
  C (101)capital investment appraisal 资本投资评估 x\\7G^$<h  
  C (102)capital maintenance 资本保全 Zq"7,z7  
  C (103)capital resource planning 资本资源计划 A o/vp-e  
  C (104)capital surplus 资本盈余 m VxO$A,  
  C (105)capital turnover 资本周转率 u=NG6 G  
  C (106)card 记录卡 T3,1m= S  
  C (107)cash 现金 \vbk#G hH  
  C (108)cash account 现金账户 ~(X(&  
  C (109)cash book 现金账薄 !DXNo(:r  
  C (110)cash cow 金牛产品 > s EjR!  
  C (111)cash flow 现金流量 -j2 (R?a  
  C (112)cash discounted 现金贴现 u'5`[U -!  
  C (113)cash flow budget 现金流量预算 X@wm1{!  
  C (114)cash flow statement 现金流量表 b{Zpux+  
  C (115)cash ledger 现金分类账 WI[:-cv  
  C (116)cash limit 现金限额 963 aW*r  
  C (117)CCA 现时成本会计 DDd/DAkCX  
  C (118)center 中心 5f7zk  
  C (119)changeover time 变更时间 pbk$o{$`W  
  C (120)chartered entity 特许经济个体 )P Jw+5  
  C (121)cheque 支票 P,xwSvO#M  
  C (122)cheque register 支票登记薄 0D&>Gyc*0  
  C (123)coin analysis 零钱分类 <=um1P3X  
  C (124)classification 分类 V%i i3  
  C (125)clock card 工时卡 J%rP$O$  
  C (126)code 代码 X&\d)/Y  
  C (127)commitment accounting 承诺确认会计 '-PC7"o  
  C (128)common cost 共同成本 7=}F{U  
  C (129)company limited by guarantee 有限担保责任公司 !u|Tu4G ^  
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