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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 ^K@r!)We  
  A (2)absorbed overhead 已吸收制造费用 y;0.P?Il"  
  A (3)absorption costing 吸收成本计算 "x9xJ  
  A (4)account 账户,报表 ="@W)"r  
  A (5)accounting postulate 会计假设 \*LMc69  
  A (6)accounting series release 会计公告文件 z"}k\B-5  
  A (7)accounting valuation 会计计价 #H O\I7m  
  A (8)account sale 承销清单 ;DC0LJ  
  A (9)accountability concept 经营责任概念 ?MKf=! w  
  A (10)accountancy 会计职业 <B`}18x  
  A (11)accountant 会计师 1a _ ;[.s  
  A (12)accounting 会计 dwrc"GK!o  
  A (13)agency cost 代理成本 \2_>$:UoV  
  A (14)accounting bases 会计基础 "x\3`Qk  
  A (15)accounting manual 会计手册 Cb=r8C  
  A (16)accounting period 会计期间 /T#<g:   
  A (17)accounting policies 会计方针 ;T#t)oV  
  A (18)accounting rate of return 会计报酬率 r{\cm Ds  
  A (19)accounting reference date 会计参照日 8o-?Y.2  
  A (20)accounting reference period 会计参照期间 [7 <X&Q  
  A (21)accrual concept 应计概念 &M>S$+I n  
  A (22)accrual expenses 应计费用 d/Py,  
  A (23)acid test ration 速动比率(酸性测试比率) FAM`+QtNw  
  A (24)acquisition 购置 =#BeAsFfO  
  A (25)acquisition accounting 收购会计 *!Am6\+  
  A (26)activity based accounting 作业基础成本计算 [ R~+p#l+Q  
  A (27)adjusting events 调整事项 + W@r p#  
  A (28)administrative expenses 行政管理费 &tWWb`  
  A (29)advice note 发货通知 #cdLg-v  
  A (30)amortization 摊销 T d;e\s/]  
  A (31)analytical review 分析性检查 7IK<9i4O  
  A (32)annual equivalent cost 年度等量成本法 yqejd_cd  
  A (33)annual report and accounts 年度报告和报表 6\5U%~78  
  A (34)appraisal cost 检验成本 !ox&`  
  A (35)appropriation account 盈余分配账户 Lj~lfO  
  A (36)articles of association 公司章程细则 J3:P/n&  
  A (37)assets 资产 am%qlN<  
  A (38)assets cover 资产保障 N"r ;d+LTL  
  A (39)asset value per share 每股资产价值 Y\+^\`Tqu  
  A (40)associated company 联营公司 IC}zgvcW  
  A (41)attainable standard 可达标准 xR_]^Get  
A (42)attributable profit 可归属利润 T^ sxR4F  
  A (43)audit 审计 %i.|bIhmm  
  A (44)audit report 审计报告 46XB6z01  
  A (45)auditing standards 审计准则 "*7I~.7U(*  
  A (46)authorized share capital 额定股本 A:D\!5=  
  A (47)available hours 可用小时 DVB:8"Bu  
  A (48)avoidable costs 可避免成本 xje{ kx#  
  B (49)back-to-back loan 易币贷款 ]ei] ) JI  
  B (50)backflush accounting 倒退成本计算 RLKO0 #  
  B (51)bad debts 坏帐 dtg Ja_  
  B (52)bad debts ratio 坏帐比率 3_h%g$04 s  
  B (53)bank charges 银行手续费 {;p /V\   
  B (54)bank overdraft 银行透支 Ev^Xs6 }"  
  B (55)bank reconciliation 银行存款调节表 M  j5C0P(  
  B (56)bank statement 银行对账单 Y\op9 Fw  
  B (57)bankruptcy 破产 `Mjm/9+18  
  B (58)basis of apportionment 分摊基础 %1=W#jz  
  B (59)batch 批量 ?0?'  
  B (60)batch costing 分批成本计算 kkJg/:g  
  B (61)beta factor B(市场)风险因素 & 1Y+ q]  
  B (62)bill 账单 7Ru0>4B  
  B (63)bill of exchange 汇票 ~f@<]  
  B (64)bill of landing 提单 F;b|A`M  
  B (65)bill of materials 用料预计单 JQtH },T r  
  B (66)bill payable 应付票据 plf<O5'  
  B (67)bill receivable 应收票据 <=zGaU,  
  B (68)bin card 存货记录卡 <;XJ::d  
  B (69)bonus 红利 TWs|lhC7!  
  B (70)book-keeping 薄记 *,R e&N8  
  B (71)Boston classification 波士顿分类 r! M2H {  
  B (72)breakeven chart 保本图 xJ"KR:CD>  
  B (73)breakeven point 保本点 :?p{ga9  
  B (74)breaking-down time 复位时间 " (xS  
  B (75)budget 预算 9 V"j=1B}  
  B (76)budget center 预算中心 r[,KE.^6~#  
  B (77)budget cost allowance 预算成本折让 JNu- z:J  
  B (78)budget manual 预算手册 - a=yi d  
  B (79)budget period 预算期间 AH7k|6ku<*  
  B (80)budgetary control 预算控制 )a}5\V  
  B (81)budgeted capacity 预算生产能力 E$1^}RGT)  
  B (82)burden 制造费用 Y{O&- 5H^|  
  B (83)business center 经营中心 1z`,*eD7  
  B (84)business entity 营业个体 o} %fs *  
  B (85)business unit 经营单位 ^s? wnEo;j  
B (86)buy-out management 管理性购买产权 eyE&<:F#J  
  B (87)by-product 副产品 wH`@r?&  
  C (88)called-up share capital 催缴股本 _ 4W#6!  
  C (89)capacity 生产能力 bo*q{@Ue  
  C (90)capacity ratios 生产能力比率 ew"Fr1UGYZ  
  C (91)capital 资本 YL. z|{\e  
  C (92)capital assets pricing model 资本资产计价模式 ~"wD4Ue  
  C (93)capital commitment 承诺资本 Q?tV:jogY  
  C (94)capital employed 已运用的资本 g|zK%tR_P  
  C (95)capital expenditure 资本支出 =;`YtOL  
  C (96)capital expenditure authorization 资本支出核准 D!P?sq_5r  
  C (97)capital expenditure control 资本支出控制 y{"E) YY  
  C (98)capital expenditure proposal 资本支出申请 a2 SQ:d  
  C (99)capital funding planning 资本基金筹集计划 OMZT\$9yT  
  C (100)capital gain 资本收益 a(7ryl~c=  
  C (101)capital investment appraisal 资本投资评估 &Ch)SD  
  C (102)capital maintenance 资本保全 9=o b:  
  C (103)capital resource planning 资本资源计划 esHiWHAC  
  C (104)capital surplus 资本盈余 H|Nw) *.  
  C (105)capital turnover 资本周转率 jgstx3  
  C (106)card 记录卡 j"V$J8)[  
  C (107)cash 现金 $"i690  
  C (108)cash account 现金账户 O7\s1 V;  
  C (109)cash book 现金账薄 gP<_DEd^`  
  C (110)cash cow 金牛产品 s6D-?G*u%8  
  C (111)cash flow 现金流量 m7"f6zSo(  
  C (112)cash discounted 现金贴现 5;{Bdvcv  
  C (113)cash flow budget 现金流量预算 HDEG/k/~m  
  C (114)cash flow statement 现金流量表 3/AUV%+  
  C (115)cash ledger 现金分类账 Chua >p!$g  
  C (116)cash limit 现金限额 wI4;/w>  
  C (117)CCA 现时成本会计 KR tu@;?  
  C (118)center 中心 'l:2R,cP  
  C (119)changeover time 变更时间 "uCQm '  
  C (120)chartered entity 特许经济个体 `[KhG)Y7t  
  C (121)cheque 支票 Z]Y4NO;  
  C (122)cheque register 支票登记薄 sfV.X:ev  
  C (123)coin analysis 零钱分类 1FJ[_ l  
  C (124)classification 分类 rTm{-b)r  
  C (125)clock card 工时卡 m\f_u*  
  C (126)code 代码 eTc`FXw`  
  C (127)commitment accounting 承诺确认会计 E1C_d'  
  C (128)common cost 共同成本  @NIypi$T  
  C (129)company limited by guarantee 有限担保责任公司 ]'Yw#YB  
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