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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 2TQZu3$c  
  A (2)absorbed overhead 已吸收制造费用 ]dl.~;3~~  
  A (3)absorption costing 吸收成本计算 _T mKn!Jw  
  A (4)account 账户,报表 \,n X/f  
  A (5)accounting postulate 会计假设 RRYcg{g  
  A (6)accounting series release 会计公告文件 J%B/(v`  
  A (7)accounting valuation 会计计价 JUj.:n2e  
  A (8)account sale 承销清单 ^!i4d))  
  A (9)accountability concept 经营责任概念 i `p1e5$  
  A (10)accountancy 会计职业 BFP@Yn~k  
  A (11)accountant 会计师 6[RTL2&W  
  A (12)accounting 会计 %K8YZc(&  
  A (13)agency cost 代理成本 $%!06w#u  
  A (14)accounting bases 会计基础 vXwMo4F*  
  A (15)accounting manual 会计手册 #`= >Mza  
  A (16)accounting period 会计期间 M #0v# {o  
  A (17)accounting policies 会计方针 {06ClI  
  A (18)accounting rate of return 会计报酬率 ( xzruI5P  
  A (19)accounting reference date 会计参照日 @jjxgd'%&  
  A (20)accounting reference period 会计参照期间 6vxRam6[??  
  A (21)accrual concept 应计概念 l+@k:IK  
  A (22)accrual expenses 应计费用 4 #KC\C  
  A (23)acid test ration 速动比率(酸性测试比率) 7J`v#  
  A (24)acquisition 购置 [Mc Hl1a  
  A (25)acquisition accounting 收购会计 uPN^o.,/.  
  A (26)activity based accounting 作业基础成本计算 z.\\m;s  
  A (27)adjusting events 调整事项 VPuo!H  
  A (28)administrative expenses 行政管理费 \I/"W#\SJo  
  A (29)advice note 发货通知 Pg`+Q^^6S  
  A (30)amortization 摊销 c&%3k+j  
  A (31)analytical review 分析性检查 ubsv\[:C  
  A (32)annual equivalent cost 年度等量成本法 `1Md1e:J  
  A (33)annual report and accounts 年度报告和报表 b"}ya/  
  A (34)appraisal cost 检验成本 7h!nt=8Y  
  A (35)appropriation account 盈余分配账户 _8-1wx  
  A (36)articles of association 公司章程细则 -kP2 Brm  
  A (37)assets 资产 Q>;Aq!mr=  
  A (38)assets cover 资产保障 [AFGh L+t3  
  A (39)asset value per share 每股资产价值 w)qmq  
  A (40)associated company 联营公司 r4gLoHD)  
  A (41)attainable standard 可达标准 5 ';[|f  
A (42)attributable profit 可归属利润 ) k[XO  
  A (43)audit 审计 -iW>T5f  
  A (44)audit report 审计报告 fpjFO&ML  
  A (45)auditing standards 审计准则 4AvIU!0w  
  A (46)authorized share capital 额定股本 J8@+)hn  
  A (47)available hours 可用小时 KyDd( 'i  
  A (48)avoidable costs 可避免成本 0$Zh4Y  
  B (49)back-to-back loan 易币贷款 9^C6ZgNS  
  B (50)backflush accounting 倒退成本计算 SX =^C  
  B (51)bad debts 坏帐 k %-UW%  
  B (52)bad debts ratio 坏帐比率 cFJZ|Ld  
  B (53)bank charges 银行手续费 < 0S\P=\  
  B (54)bank overdraft 银行透支 $ntC{a>&  
  B (55)bank reconciliation 银行存款调节表 \>w 2D  
  B (56)bank statement 银行对账单 'cIFbjJ  
  B (57)bankruptcy 破产 dvY3=~'  
  B (58)basis of apportionment 分摊基础 wa&:86~l?  
  B (59)batch 批量 [Q6$$z92Q  
  B (60)batch costing 分批成本计算 j E5=e</  
  B (61)beta factor B(市场)风险因素 !^1oH**  
  B (62)bill 账单 ; +Ie<oW  
  B (63)bill of exchange 汇票 {\VsM#K6  
  B (64)bill of landing 提单 IsFL"Vx  
  B (65)bill of materials 用料预计单 K&dc< 4DC  
  B (66)bill payable 应付票据 K7(GdKZe  
  B (67)bill receivable 应收票据 -%[6q  
  B (68)bin card 存货记录卡 lD _iIe~c  
  B (69)bonus 红利 M3GFKWQI,`  
  B (70)book-keeping 薄记 y|9 LtQ  
  B (71)Boston classification 波士顿分类 ^Ga_wJP8S  
  B (72)breakeven chart 保本图 1OqVNp%K  
  B (73)breakeven point 保本点 z|S4\Ae  
  B (74)breaking-down time 复位时间 I3l1 _  
  B (75)budget 预算 la]Zk  
  B (76)budget center 预算中心 {cw+kY]m4-  
  B (77)budget cost allowance 预算成本折让 s>>lf&7  
  B (78)budget manual 预算手册 cyL|.2,  
  B (79)budget period 预算期间 9~iDL|0'~  
  B (80)budgetary control 预算控制 V|nJ%G\  
  B (81)budgeted capacity 预算生产能力 3A\Hiy!{F  
  B (82)burden 制造费用 *s2 C+@ef  
  B (83)business center 经营中心 REk^pZ3B  
  B (84)business entity 营业个体 (t,|FkVLV  
  B (85)business unit 经营单位 ?DNeL; 6  
B (86)buy-out management 管理性购买产权 ??P3gA  
  B (87)by-product 副产品 SQuW`EHBgs  
  C (88)called-up share capital 催缴股本 ]tbl1=|  
  C (89)capacity 生产能力 5y~B/.YY  
  C (90)capacity ratios 生产能力比率 f-}_  
  C (91)capital 资本 !#WJ(zSq  
  C (92)capital assets pricing model 资本资产计价模式 n0^3F1Z  
  C (93)capital commitment 承诺资本 0J= $ A  
  C (94)capital employed 已运用的资本 U/rFH9e$  
  C (95)capital expenditure 资本支出 'sI @e s  
  C (96)capital expenditure authorization 资本支出核准 oT}Sh4Wt.  
  C (97)capital expenditure control 资本支出控制 5Ak>/QF9  
  C (98)capital expenditure proposal 资本支出申请 sNC~S%[  
  C (99)capital funding planning 资本基金筹集计划 l~*d0E-$  
  C (100)capital gain 资本收益 AAc2u^spx  
  C (101)capital investment appraisal 资本投资评估 ).$kp2IN  
  C (102)capital maintenance 资本保全 cW^u4%f't'  
  C (103)capital resource planning 资本资源计划 jSvo-  
  C (104)capital surplus 资本盈余 H.2aoZ-w  
  C (105)capital turnover 资本周转率 .Na'yS `J  
  C (106)card 记录卡 *AYjMCo  
  C (107)cash 现金 x&FBh !5H  
  C (108)cash account 现金账户  <>=abgg  
  C (109)cash book 现金账薄 #)KQ-x,  
  C (110)cash cow 金牛产品 \&Oc}]  
  C (111)cash flow 现金流量 _#o75*42tT  
  C (112)cash discounted 现金贴现 -kzg(+sm  
  C (113)cash flow budget 现金流量预算 8.' THLI  
  C (114)cash flow statement 现金流量表 n(Ry~Xu_  
  C (115)cash ledger 现金分类账 2|8$@*-\  
  C (116)cash limit 现金限额 '[[*(4 a3  
  C (117)CCA 现时成本会计 ^c>ROpic  
  C (118)center 中心 #w)D ml  
  C (119)changeover time 变更时间 kmsgaB7?  
  C (120)chartered entity 特许经济个体 DEpn>   
  C (121)cheque 支票 V"sm+0J  
  C (122)cheque register 支票登记薄 Y2y = P  
  C (123)coin analysis 零钱分类 |\q@XCGei  
  C (124)classification 分类 LBhDP5qF  
  C (125)clock card 工时卡 Be0v&Q_NK  
  C (126)code 代码 K%>3ev=y.s  
  C (127)commitment accounting 承诺确认会计 K WT[b?  
  C (128)common cost 共同成本 }cI _$  
  C (129)company limited by guarantee 有限担保责任公司 x*F_XE1#M  
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