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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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— 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 7\q~%lDE  
  A (2)absorbed overhead 已吸收制造费用 \'bzt"f$j  
  A (3)absorption costing 吸收成本计算 v}Fr@0%  
  A (4)account 账户,报表 m9Hit8f@Q  
  A (5)accounting postulate 会计假设 VAu&@a`  
  A (6)accounting series release 会计公告文件 bY0|N[ g  
  A (7)accounting valuation 会计计价 @y&b w9\  
  A (8)account sale 承销清单 :08,JL{  
  A (9)accountability concept 经营责任概念 t`mV\)fa  
  A (10)accountancy 会计职业 I 2|Bg,e  
  A (11)accountant 会计师 # N cK X  
  A (12)accounting 会计 E\,-XH  
  A (13)agency cost 代理成本 [zM- ^  
  A (14)accounting bases 会计基础 # 4PVVu<  
  A (15)accounting manual 会计手册 680o)hh4m>  
  A (16)accounting period 会计期间 `^y7f  
  A (17)accounting policies 会计方针 h2""9aP !  
  A (18)accounting rate of return 会计报酬率 8pgEix/M5o  
  A (19)accounting reference date 会计参照日 Nu7 !8[?r*  
  A (20)accounting reference period 会计参照期间 \} :PLCKT  
  A (21)accrual concept 应计概念 (=@h23 vH  
  A (22)accrual expenses 应计费用 {jX2}  
  A (23)acid test ration 速动比率(酸性测试比率) /gkX38  
  A (24)acquisition 购置 H+Sz=tg5  
  A (25)acquisition accounting 收购会计 7x4PaX(  
  A (26)activity based accounting 作业基础成本计算 w: Kl6"c  
  A (27)adjusting events 调整事项 0=E]cQwh  
  A (28)administrative expenses 行政管理费 <HVt V9R  
  A (29)advice note 发货通知 "!%l/_p?  
  A (30)amortization 摊销 W1=H8 O  
  A (31)analytical review 分析性检查 'ub@]ru|  
  A (32)annual equivalent cost 年度等量成本法 ITT@,  
  A (33)annual report and accounts 年度报告和报表 vOpK Np  
  A (34)appraisal cost 检验成本 J6FV]G pv  
  A (35)appropriation account 盈余分配账户 pD#rnp>WWt  
  A (36)articles of association 公司章程细则 q(2'\ _`u  
  A (37)assets 资产 r? E)obE  
  A (38)assets cover 资产保障 "~ C,bk  
  A (39)asset value per share 每股资产价值 }d}Ke_Q0  
  A (40)associated company 联营公司 "5wa91*  
  A (41)attainable standard 可达标准 }2<7%FL  
A (42)attributable profit 可归属利润 <3C*Z"aQ>|  
  A (43)audit 审计 ~AT'[(6  
  A (44)audit report 审计报告 *6DB0X_-}  
  A (45)auditing standards 审计准则 8C9-_Ng`  
  A (46)authorized share capital 额定股本 @wNG{Stj  
  A (47)available hours 可用小时  ByNn  
  A (48)avoidable costs 可避免成本 1F&Trqq  
  B (49)back-to-back loan 易币贷款 W+ko q*P  
  B (50)backflush accounting 倒退成本计算 r:ptQo`1-  
  B (51)bad debts 坏帐 }oGA-Qc}B  
  B (52)bad debts ratio 坏帐比率 aH/ k Ua  
  B (53)bank charges 银行手续费 j yUCH*@  
  B (54)bank overdraft 银行透支 +Kbjzh3<wG  
  B (55)bank reconciliation 银行存款调节表 F%D.zvKN  
  B (56)bank statement 银行对账单 RO/FF<f  
  B (57)bankruptcy 破产 54R#W:t  
  B (58)basis of apportionment 分摊基础 '=8d?aeF  
  B (59)batch 批量 uH- l%17  
  B (60)batch costing 分批成本计算 7/@TF/V  
  B (61)beta factor B(市场)风险因素 /zVOK4BqN+  
  B (62)bill 账单 hAnPXiD  
  B (63)bill of exchange 汇票 G.a bql  
  B (64)bill of landing 提单 j0evq+  
  B (65)bill of materials 用料预计单 Jgd'1'FOs  
  B (66)bill payable 应付票据 (b-MMr  
  B (67)bill receivable 应收票据 %oa-WmWm  
  B (68)bin card 存货记录卡 ZyPVy  
  B (69)bonus 红利 hVAn>_(  
  B (70)book-keeping 薄记 "2$fi{9  
  B (71)Boston classification 波士顿分类 0 e ~JMUb  
  B (72)breakeven chart 保本图 DJ [#5h5  
  B (73)breakeven point 保本点 f=gW]x7'R+  
  B (74)breaking-down time 复位时间 $O kBg0  
  B (75)budget 预算 RF4vtQC=  
  B (76)budget center 预算中心 T9_RBy;%  
  B (77)budget cost allowance 预算成本折让 `1{ZqRFQ  
  B (78)budget manual 预算手册 rkCx{pe9  
  B (79)budget period 预算期间 &n }f?  
  B (80)budgetary control 预算控制 hwBfdZ  
  B (81)budgeted capacity 预算生产能力 gANuBWh8T  
  B (82)burden 制造费用 ][h%UrV  
  B (83)business center 经营中心 ipgC RHE  
  B (84)business entity 营业个体 qqr?!vem6  
  B (85)business unit 经营单位 dx{bB%?Y\=  
B (86)buy-out management 管理性购买产权 oiT[de\S  
  B (87)by-product 副产品 {e9@-  
  C (88)called-up share capital 催缴股本 BmMGx8P  
  C (89)capacity 生产能力 u jq=F  
  C (90)capacity ratios 生产能力比率 C>j@,G4  
  C (91)capital 资本 "ZoRZ'i  
  C (92)capital assets pricing model 资本资产计价模式 lC("y' ::  
  C (93)capital commitment 承诺资本 `nv~NLkl  
  C (94)capital employed 已运用的资本 \lf;P?M^  
  C (95)capital expenditure 资本支出 5Y'qaIFR  
  C (96)capital expenditure authorization 资本支出核准 X0H!/SlS  
  C (97)capital expenditure control 资本支出控制 FR4QUk  
  C (98)capital expenditure proposal 资本支出申请 E=CsIK   
  C (99)capital funding planning 资本基金筹集计划 z.9U}F  
  C (100)capital gain 资本收益 ith 3 =`3  
  C (101)capital investment appraisal 资本投资评估 A8fOQ  
  C (102)capital maintenance 资本保全 so)[59M7  
  C (103)capital resource planning 资本资源计划 >WQMqQ^t@  
  C (104)capital surplus 资本盈余 )3Iz (Ql  
  C (105)capital turnover 资本周转率 [.'|_l  
  C (106)card 记录卡 )72+\C[*~r  
  C (107)cash 现金 Ym{tR,g7  
  C (108)cash account 现金账户 EQyC1j  
  C (109)cash book 现金账薄 )oDHeU<&  
  C (110)cash cow 金牛产品 |\<`Ib4j  
  C (111)cash flow 现金流量 p7VTa~\zA  
  C (112)cash discounted 现金贴现 %C'?@,7C  
  C (113)cash flow budget 现金流量预算 EC6DW=  
  C (114)cash flow statement 现金流量表 W*4-.*U8a  
  C (115)cash ledger 现金分类账 +xSHL|:b  
  C (116)cash limit 现金限额 7>|J8*/Nd  
  C (117)CCA 现时成本会计 uK#4(eY=W  
  C (118)center 中心 8'.Hyy@;  
  C (119)changeover time 变更时间 gsv uE  
  C (120)chartered entity 特许经济个体 D},>mfzF  
  C (121)cheque 支票 }Qc@m9;bH  
  C (122)cheque register 支票登记薄 +0%w ;'9z  
  C (123)coin analysis 零钱分类 tl4V7!U@^z  
  C (124)classification 分类 7 60Y$/Wz  
  C (125)clock card 工时卡 ^ f &XQQY  
  C (126)code 代码 ./k/K SR  
  C (127)commitment accounting 承诺确认会计 FLCexlv^  
  C (128)common cost 共同成本 .b&t ;4q  
  C (129)company limited by guarantee 有限担保责任公司 N P#w +Qw  
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