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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 j?( c}!}  
  A (2)absorbed overhead 已吸收制造费用 TNx_Rc}  
  A (3)absorption costing 吸收成本计算 .XI r?>G  
  A (4)account 账户,报表 NP "ylMr7P  
  A (5)accounting postulate 会计假设 j13riI3A  
  A (6)accounting series release 会计公告文件 Im6U_JsNZh  
  A (7)accounting valuation 会计计价 GN0duV  
  A (8)account sale 承销清单 6zuze0ud  
  A (9)accountability concept 经营责任概念 ^dh=M5xz)  
  A (10)accountancy 会计职业 97!H`|u <  
  A (11)accountant 会计师 I:nI6gF  
  A (12)accounting 会计 A$Wx#r7)  
  A (13)agency cost 代理成本 'v\j.j/i  
  A (14)accounting bases 会计基础 Oohq9f#!  
  A (15)accounting manual 会计手册 +Jdm #n?_  
  A (16)accounting period 会计期间  *=TYVM9  
  A (17)accounting policies 会计方针 <E SvvTf  
  A (18)accounting rate of return 会计报酬率 YN/u9[=`  
  A (19)accounting reference date 会计参照日 o'96ON0  
  A (20)accounting reference period 会计参照期间 ":V%(c  
  A (21)accrual concept 应计概念 X3AwM%,!  
  A (22)accrual expenses 应计费用 ?;_H {/)m  
  A (23)acid test ration 速动比率(酸性测试比率)  ER_ 3'  
  A (24)acquisition 购置 BO"qD[S  
  A (25)acquisition accounting 收购会计 5:$Xtq  
  A (26)activity based accounting 作业基础成本计算 `&H04x"Y$>  
  A (27)adjusting events 调整事项 a/ b92*&k  
  A (28)administrative expenses 行政管理费 ! j{CuA/  
  A (29)advice note 发货通知 9Yn)t#G'`F  
  A (30)amortization 摊销 $]1qbE+  
  A (31)analytical review 分析性检查 $.9 +{mz  
  A (32)annual equivalent cost 年度等量成本法 vnL?O8`c  
  A (33)annual report and accounts 年度报告和报表 D!S8oKW  
  A (34)appraisal cost 检验成本 7u|%^Ao6  
  A (35)appropriation account 盈余分配账户 ,aWCiu}  
  A (36)articles of association 公司章程细则 w]}f6VlEl  
  A (37)assets 资产 ; 7L;  
  A (38)assets cover 资产保障 hox < vr4  
  A (39)asset value per share 每股资产价值 1) 'Iu`k/  
  A (40)associated company 联营公司 2 ^oGwx @  
  A (41)attainable standard 可达标准 SetX#e?q~  
A (42)attributable profit 可归属利润 cN5"i0xk  
  A (43)audit 审计 e:BDQU  
  A (44)audit report 审计报告 ;5N41_hG  
  A (45)auditing standards 审计准则 R1Yqz $#  
  A (46)authorized share capital 额定股本 )%t7\1)B3  
  A (47)available hours 可用小时 #hy+ L  
  A (48)avoidable costs 可避免成本 e+{BJN vz  
  B (49)back-to-back loan 易币贷款 n_}aZB3;U  
  B (50)backflush accounting 倒退成本计算 &*A:[b\  
  B (51)bad debts 坏帐 a(f(R&-:$Y  
  B (52)bad debts ratio 坏帐比率 i\  "{#  
  B (53)bank charges 银行手续费 Td&d,;  
  B (54)bank overdraft 银行透支 n7S; Xve#  
  B (55)bank reconciliation 银行存款调节表 @<a|  
  B (56)bank statement 银行对账单  #n#HzbT  
  B (57)bankruptcy 破产 {pC\\}  
  B (58)basis of apportionment 分摊基础 50 *@.!^*  
  B (59)batch 批量 UhdqY]  
  B (60)batch costing 分批成本计算 x%pRDytA  
  B (61)beta factor B(市场)风险因素 v1h.pbz`w  
  B (62)bill 账单 bJPJ.+G7  
  B (63)bill of exchange 汇票 9$wAm89  
  B (64)bill of landing 提单 %i595Ij-]  
  B (65)bill of materials 用料预计单 >8(jW  
  B (66)bill payable 应付票据 Fv A8T 2-v  
  B (67)bill receivable 应收票据 5D L,U(Y  
  B (68)bin card 存货记录卡 xj7vI&u.  
  B (69)bonus 红利 J 3B`Krh  
  B (70)book-keeping 薄记 M9DgO4xl  
  B (71)Boston classification 波士顿分类 _ ~[M+IO   
  B (72)breakeven chart 保本图 0#^Bf[Dn  
  B (73)breakeven point 保本点 ]VDn'@uM  
  B (74)breaking-down time 复位时间 ntZ~m  
  B (75)budget 预算 # M>wH`Q#  
  B (76)budget center 预算中心 d#8e~  
  B (77)budget cost allowance 预算成本折让 kIX)oD}c  
  B (78)budget manual 预算手册 AOAO8%|I  
  B (79)budget period 预算期间 @h9K  
  B (80)budgetary control 预算控制 tpGCrn2w>  
  B (81)budgeted capacity 预算生产能力 {mf.!Xev  
  B (82)burden 制造费用 ]'g:B p  
  B (83)business center 经营中心 WN\PX!K9  
  B (84)business entity 营业个体 WL:0R>0  
  B (85)business unit 经营单位 o}  {-j  
B (86)buy-out management 管理性购买产权 _*n)mlLln  
  B (87)by-product 副产品 R>HY:-2  
  C (88)called-up share capital 催缴股本 hkF^?AJ  
  C (89)capacity 生产能力 cJ/4G l  
  C (90)capacity ratios 生产能力比率 87}(AO)  
  C (91)capital 资本 LQ>$ >A(  
  C (92)capital assets pricing model 资本资产计价模式 mV;3ILO  
  C (93)capital commitment 承诺资本 _#vGs:-x&  
  C (94)capital employed 已运用的资本 Tyd h9I  
  C (95)capital expenditure 资本支出 $+jy/:]D  
  C (96)capital expenditure authorization 资本支出核准 ]x_F{&6U8  
  C (97)capital expenditure control 资本支出控制 9(OAKUQ  
  C (98)capital expenditure proposal 资本支出申请 N<n8'XDdG  
  C (99)capital funding planning 资本基金筹集计划 B\0t&dai|'  
  C (100)capital gain 资本收益 )qd= {  
  C (101)capital investment appraisal 资本投资评估 mLaCkn  
  C (102)capital maintenance 资本保全 LihdZ )  
  C (103)capital resource planning 资本资源计划 }LQ\a8]<  
  C (104)capital surplus 资本盈余 ckWkZ 78\  
  C (105)capital turnover 资本周转率 #g{Mne  
  C (106)card 记录卡 7_%2xewV|  
  C (107)cash 现金 [4\aYB9N  
  C (108)cash account 现金账户 I&\4C.\>  
  C (109)cash book 现金账薄 xW0Z'==  
  C (110)cash cow 金牛产品 Z /h|\SyJ  
  C (111)cash flow 现金流量 /GN4I!LA  
  C (112)cash discounted 现金贴现 Gnv!]c&S>l  
  C (113)cash flow budget 现金流量预算 }DHUTP2;yz  
  C (114)cash flow statement 现金流量表 hIo0S8MOj$  
  C (115)cash ledger 现金分类账 `)2[ST  
  C (116)cash limit 现金限额 X  Ny Y$  
  C (117)CCA 现时成本会计 j.B>v\b_3  
  C (118)center 中心 2rmNdvvrk  
  C (119)changeover time 变更时间 BUDGyl/=  
  C (120)chartered entity 特许经济个体 !t% Q{`p  
  C (121)cheque 支票 #fj[kq)&S  
  C (122)cheque register 支票登记薄 l?<q YjI  
  C (123)coin analysis 零钱分类 :*cHA  
  C (124)classification 分类 )mG0g@qOK  
  C (125)clock card 工时卡 k}s+ca!B  
  C (126)code 代码 b}}y=zO|$  
  C (127)commitment accounting 承诺确认会计 :~er h}~ps  
  C (128)common cost 共同成本 1lsLG+Rpxi  
  C (129)company limited by guarantee 有限担保责任公司 x G^f  
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