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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 &} r-C97  
  A (2)absorbed overhead 已吸收制造费用 ?7uK:'8  
  A (3)absorption costing 吸收成本计算 _$_,r H  
  A (4)account 账户,报表 GIhX2EvAS  
  A (5)accounting postulate 会计假设 #'dNSez5  
  A (6)accounting series release 会计公告文件 b_f"(l8'S  
  A (7)accounting valuation 会计计价 Q zp!)i  
  A (8)account sale 承销清单 zZ94_8b  
  A (9)accountability concept 经营责任概念 'x6rU"e$J  
  A (10)accountancy 会计职业  [ J4n%  
  A (11)accountant 会计师 -ImV Xy]?  
  A (12)accounting 会计 @,m 7%,  
  A (13)agency cost 代理成本 XhUVDmeUMb  
  A (14)accounting bases 会计基础 %7[q%S  
  A (15)accounting manual 会计手册 CbwQbJ/v7  
  A (16)accounting period 会计期间 k)9+;bKQQ  
  A (17)accounting policies 会计方针 n0Qp:_2z  
  A (18)accounting rate of return 会计报酬率 t;V^OGflv  
  A (19)accounting reference date 会计参照日  UCj{ &  
  A (20)accounting reference period 会计参照期间  De2$:?  
  A (21)accrual concept 应计概念 @r=,: 'Mt  
  A (22)accrual expenses 应计费用 hP}-yW6]  
  A (23)acid test ration 速动比率(酸性测试比率) T: SqENV  
  A (24)acquisition 购置 TE: |w Xe  
  A (25)acquisition accounting 收购会计 Pkv+^[(4  
  A (26)activity based accounting 作业基础成本计算 p'A43  
  A (27)adjusting events 调整事项 "}vxHN#  
  A (28)administrative expenses 行政管理费 *7w!~mn[m  
  A (29)advice note 发货通知 =IKgi-l*  
  A (30)amortization 摊销 tz5\O}  
  A (31)analytical review 分析性检查 2 f g P  
  A (32)annual equivalent cost 年度等量成本法 Z*Rg ik  
  A (33)annual report and accounts 年度报告和报表 -]t>'Q?  
  A (34)appraisal cost 检验成本 dQ_hlx!J  
  A (35)appropriation account 盈余分配账户 WIabQ_fX  
  A (36)articles of association 公司章程细则 iBwM]Eyv.  
  A (37)assets 资产 9N<=,!;5~s  
  A (38)assets cover 资产保障 Xck`"RU<xA  
  A (39)asset value per share 每股资产价值 WL?qulC}h1  
  A (40)associated company 联营公司 gVrfZ&XF84  
  A (41)attainable standard 可达标准 @_wJN Qo`  
A (42)attributable profit 可归属利润 V"B/4v>  
  A (43)audit 审计 yb,X }"Et  
  A (44)audit report 审计报告 G[6i\Et   
  A (45)auditing standards 审计准则 B<ue}t  
  A (46)authorized share capital 额定股本 AiB]A}  
  A (47)available hours 可用小时  /PTq.  
  A (48)avoidable costs 可避免成本 Ahc9HA2  
  B (49)back-to-back loan 易币贷款 dL_9/f4   
  B (50)backflush accounting 倒退成本计算 [RY Rt/?Q  
  B (51)bad debts 坏帐 'j-U=2,n  
  B (52)bad debts ratio 坏帐比率 34Cnbtq^  
  B (53)bank charges 银行手续费 G;d3.ml/aZ  
  B (54)bank overdraft 银行透支 m>RtKCtP  
  B (55)bank reconciliation 银行存款调节表 V(8,94vm  
  B (56)bank statement 银行对账单 `:C2Cj  
  B (57)bankruptcy 破产 J~n|5* cz  
  B (58)basis of apportionment 分摊基础 qzEv!?)a  
  B (59)batch 批量 T $<yl#FY  
  B (60)batch costing 分批成本计算 9s *QHCB0  
  B (61)beta factor B(市场)风险因素 3 NFo=Z8  
  B (62)bill 账单 UB +7]S  
  B (63)bill of exchange 汇票 CI-1>= "OE  
  B (64)bill of landing 提单 nM ?Nf}  
  B (65)bill of materials 用料预计单 $E.Fgy:G  
  B (66)bill payable 应付票据 Ud7 Z7?Ym  
  B (67)bill receivable 应收票据 ?^2nrh,n+  
  B (68)bin card 存货记录卡 ^!x! F  
  B (69)bonus 红利 7&9w_iCkV  
  B (70)book-keeping 薄记 IMBjI#\  
  B (71)Boston classification 波士顿分类 9aNOfs8(  
  B (72)breakeven chart 保本图 5E*Qqe  
  B (73)breakeven point 保本点 IRueq @4  
  B (74)breaking-down time 复位时间 d3Y;BxEz  
  B (75)budget 预算 D/JSIDd  
  B (76)budget center 预算中心 SUv'cld  
  B (77)budget cost allowance 预算成本折让 J_fs}Y1q\  
  B (78)budget manual 预算手册 G&@d J &B  
  B (79)budget period 预算期间 B"zB=Aw  
  B (80)budgetary control 预算控制 $ 7W5smW/  
  B (81)budgeted capacity 预算生产能力  axDa&7%  
  B (82)burden 制造费用 Zw _aeJ  
  B (83)business center 经营中心 CyS %11L  
  B (84)business entity 营业个体 3fA+{Y8S  
  B (85)business unit 经营单位 \.}ZvM$  
B (86)buy-out management 管理性购买产权 `SOQPAnK+;  
  B (87)by-product 副产品 ~Uey'Xz  
  C (88)called-up share capital 催缴股本 l~w^I|M^C  
  C (89)capacity 生产能力 >{9VXSc  
  C (90)capacity ratios 生产能力比率 ' Ttsscv  
  C (91)capital 资本 z&B9 Yu4M7  
  C (92)capital assets pricing model 资本资产计价模式 FJ4,|x3v[x  
  C (93)capital commitment 承诺资本 u{h67N  
  C (94)capital employed 已运用的资本 cTS.yN({G  
  C (95)capital expenditure 资本支出 jvAjnh#  
  C (96)capital expenditure authorization 资本支出核准 .9WOT ti  
  C (97)capital expenditure control 资本支出控制 dJ#go*Gn  
  C (98)capital expenditure proposal 资本支出申请 ck%YEMs  
  C (99)capital funding planning 资本基金筹集计划 lC`w}0 p  
  C (100)capital gain 资本收益 xm1'  
  C (101)capital investment appraisal 资本投资评估 ?{jey_]M  
  C (102)capital maintenance 资本保全 Aj=GekX{  
  C (103)capital resource planning 资本资源计划 8 aIqc  
  C (104)capital surplus 资本盈余 97$Q?a8S@  
  C (105)capital turnover 资本周转率 ^,mN-.W  
  C (106)card 记录卡 |Olz h63k:  
  C (107)cash 现金 v|\#wrCT?  
  C (108)cash account 现金账户 F\^8k/0  
  C (109)cash book 现金账薄 UP$>,05z6  
  C (110)cash cow 金牛产品 l2:-).7xt  
  C (111)cash flow 现金流量 D B65vM  
  C (112)cash discounted 现金贴现 vz>9jw:Y  
  C (113)cash flow budget 现金流量预算 sW'_K.z  
  C (114)cash flow statement 现金流量表 #z _<{' P"  
  C (115)cash ledger 现金分类账 ]z5hTY  
  C (116)cash limit 现金限额 _P!b0x~\  
  C (117)CCA 现时成本会计 'S9o!hb'@  
  C (118)center 中心 @/ |g|4  
  C (119)changeover time 变更时间 WcoA)we  
  C (120)chartered entity 特许经济个体 4L ]4WVc  
  C (121)cheque 支票 71Za!3+  
  C (122)cheque register 支票登记薄 [Eccj`\e g  
  C (123)coin analysis 零钱分类 E:dN)  
  C (124)classification 分类 F8dr-"G  
  C (125)clock card 工时卡 yg H)U.  
  C (126)code 代码 8Iu6r}k?~`  
  C (127)commitment accounting 承诺确认会计 @TD=or .&  
  C (128)common cost 共同成本 oA@M =  
  C (129)company limited by guarantee 有限担保责任公司 ?upd  
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