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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 V Q@   
  A (2)absorbed overhead 已吸收制造费用 =XQ%t @z0  
  A (3)absorption costing 吸收成本计算 ,qwuLBW  
  A (4)account 账户,报表 C): 1?@  
  A (5)accounting postulate 会计假设 ]/6z; ~3U  
  A (6)accounting series release 会计公告文件 3=[mP, pLh  
  A (7)accounting valuation 会计计价 {Xy5 pfW Q  
  A (8)account sale 承销清单 M3y NAN  
  A (9)accountability concept 经营责任概念 372rbY  
  A (10)accountancy 会计职业 TX/Xt7#R:  
  A (11)accountant 会计师 ej d(R+  
  A (12)accounting 会计 _f,C[C[e&  
  A (13)agency cost 代理成本 h#*dI`>l-  
  A (14)accounting bases 会计基础 fO rH$?  
  A (15)accounting manual 会计手册 ^\% (,KNo  
  A (16)accounting period 会计期间 |r/"  |`  
  A (17)accounting policies 会计方针 cjY-y-vO  
  A (18)accounting rate of return 会计报酬率 B[Scr5|  
  A (19)accounting reference date 会计参照日 OT*mO&Z  
  A (20)accounting reference period 会计参照期间 kTB 0b*V  
  A (21)accrual concept 应计概念 B6 ;|f'e!  
  A (22)accrual expenses 应计费用 n@i HFBb  
  A (23)acid test ration 速动比率(酸性测试比率) dT8S~-d%  
  A (24)acquisition 购置 Q&;9 x?e  
  A (25)acquisition accounting 收购会计 ^ytrK Q  
  A (26)activity based accounting 作业基础成本计算 }X6m:#6  
  A (27)adjusting events 调整事项 |df Pki{  
  A (28)administrative expenses 行政管理费 33q}CzK  
  A (29)advice note 发货通知 e *C(q~PQ  
  A (30)amortization 摊销 _VN?#J)o  
  A (31)analytical review 分析性检查 gf@:R'$:+  
  A (32)annual equivalent cost 年度等量成本法 &z3o7rif$  
  A (33)annual report and accounts 年度报告和报表 J@'wf8Ub  
  A (34)appraisal cost 检验成本 aXYY:;  
  A (35)appropriation account 盈余分配账户 xCTML!H  
  A (36)articles of association 公司章程细则 \\qZl)P_  
  A (37)assets 资产  8nJpp  
  A (38)assets cover 资产保障 %> eiAB_b  
  A (39)asset value per share 每股资产价值 8<.Oq4ku  
  A (40)associated company 联营公司 {\5  
  A (41)attainable standard 可达标准 y%T_pTcU  
A (42)attributable profit 可归属利润 # W']6'O  
  A (43)audit 审计 Sm|6 %3  
  A (44)audit report 审计报告 ?`ZU R& 20  
  A (45)auditing standards 审计准则 CTa57R  
  A (46)authorized share capital 额定股本 4HlQ&2O%#  
  A (47)available hours 可用小时 >bW #Zs,6  
  A (48)avoidable costs 可避免成本 a= 2%4Wmz  
  B (49)back-to-back loan 易币贷款 4[e X e$  
  B (50)backflush accounting 倒退成本计算 3pKQ$\u  
  B (51)bad debts 坏帐 =H8;iS2R  
  B (52)bad debts ratio 坏帐比率 ,O(hMI85]  
  B (53)bank charges 银行手续费 /4Gt{yg Sr  
  B (54)bank overdraft 银行透支 25?6gu*Z  
  B (55)bank reconciliation 银行存款调节表 &QgR*,5eo  
  B (56)bank statement 银行对账单 i/4>2y9/F4  
  B (57)bankruptcy 破产 &8lZNv8;(p  
  B (58)basis of apportionment 分摊基础 e"<OELA  
  B (59)batch 批量 K0>zxqY  
  B (60)batch costing 分批成本计算 0(HU}I  
  B (61)beta factor B(市场)风险因素 sgFEK[w .y  
  B (62)bill 账单 y6a3t G  
  B (63)bill of exchange 汇票 ?@86P|19  
  B (64)bill of landing 提单 %ET+iIhK  
  B (65)bill of materials 用料预计单 4WB0Pt{  
  B (66)bill payable 应付票据 fJg+Ryo  
  B (67)bill receivable 应收票据 k_#)Tw*  
  B (68)bin card 存货记录卡 })%{AfDRF  
  B (69)bonus 红利 MQ2}EY*A  
  B (70)book-keeping 薄记 bt?5*ETA  
  B (71)Boston classification 波士顿分类 h376Be{P  
  B (72)breakeven chart 保本图 x%B%f`]8  
  B (73)breakeven point 保本点 t6c4+D'{].  
  B (74)breaking-down time 复位时间 N!}f}oF  
  B (75)budget 预算 I?CZQ+}Hq  
  B (76)budget center 预算中心 $& c*'3  
  B (77)budget cost allowance 预算成本折让 ^2rN>k,?  
  B (78)budget manual 预算手册 J&_n9$  
  B (79)budget period 预算期间 Pq$n5fZC !  
  B (80)budgetary control 预算控制 ~n_HP_Kf?  
  B (81)budgeted capacity 预算生产能力 8s@3hXD&  
  B (82)burden 制造费用 K&-"d/QuLg  
  B (83)business center 经营中心 At;LO9T3z  
  B (84)business entity 营业个体 0y\Z9+G:  
  B (85)business unit 经营单位 F+qm[Bc8  
B (86)buy-out management 管理性购买产权 +}AI@+  
  B (87)by-product 副产品 Kg]J/|0\  
  C (88)called-up share capital 催缴股本 DEgXQ[  
  C (89)capacity 生产能力 -9?]IIVb  
  C (90)capacity ratios 生产能力比率 omx=  
  C (91)capital 资本 .%-8 t{dt  
  C (92)capital assets pricing model 资本资产计价模式 t uX|\X  
  C (93)capital commitment 承诺资本 .xkM.g4{~  
  C (94)capital employed 已运用的资本 %BODkc Zh  
  C (95)capital expenditure 资本支出 ca9X19NG  
  C (96)capital expenditure authorization 资本支出核准 :`sUt1Fw.  
  C (97)capital expenditure control 资本支出控制 Id9TG/H7  
  C (98)capital expenditure proposal 资本支出申请 Y]a@j !  
  C (99)capital funding planning 资本基金筹集计划 lB4WKn=?Kl  
  C (100)capital gain 资本收益 ['D]>Ot68  
  C (101)capital investment appraisal 资本投资评估 4,ag(^}=  
  C (102)capital maintenance 资本保全 zQ PQ  
  C (103)capital resource planning 资本资源计划 #dHa ,HUk  
  C (104)capital surplus 资本盈余 eMzk3eOJ  
  C (105)capital turnover 资本周转率 *^`Vz ?g<  
  C (106)card 记录卡 j>kqz>3  
  C (107)cash 现金 `]aeI'[}R  
  C (108)cash account 现金账户 J}t%p(mb  
  C (109)cash book 现金账薄 -?a 26o%e  
  C (110)cash cow 金牛产品 q3`u1S7Z7  
  C (111)cash flow 现金流量 iy"*5<;*DD  
  C (112)cash discounted 现金贴现 ?JUe uNs9  
  C (113)cash flow budget 现金流量预算 mE[y SrV  
  C (114)cash flow statement 现金流量表 2g<Xtt7+o  
  C (115)cash ledger 现金分类账 2an f$^[  
  C (116)cash limit 现金限额 h+ ,@G,|D  
  C (117)CCA 现时成本会计 /L 3:  
  C (118)center 中心 rN>R|].  
  C (119)changeover time 变更时间 w-jVC^C]  
  C (120)chartered entity 特许经济个体 5zJq9\)d+  
  C (121)cheque 支票 Bw yx c  
  C (122)cheque register 支票登记薄 'GScszz  
  C (123)coin analysis 零钱分类 $cg cX  
  C (124)classification 分类 v[<T]1=LRC  
  C (125)clock card 工时卡 ^zr`;cJ+c  
  C (126)code 代码 JXx wr)i  
  C (127)commitment accounting 承诺确认会计 ~J]qP#C  
  C (128)common cost 共同成本 qP ,EBE  
  C (129)company limited by guarantee 有限担保责任公司 lq uLT6]  
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