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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 )#`&[9d-  
  A (2)absorbed overhead 已吸收制造费用 2zuQeFsK  
  A (3)absorption costing 吸收成本计算 VSh&Y_%  
  A (4)account 账户,报表 u*rHKZ9i  
  A (5)accounting postulate 会计假设 N:Ir63X*#  
  A (6)accounting series release 会计公告文件 *>xCX  
  A (7)accounting valuation 会计计价 3UUN@Tx  
  A (8)account sale 承销清单 %8d]JQ  
  A (9)accountability concept 经营责任概念 dfZ`M^NU  
  A (10)accountancy 会计职业 _1~pG)y$U  
  A (11)accountant 会计师 J@#rOOu  
  A (12)accounting 会计 gP |>gy#e  
  A (13)agency cost 代理成本 ,R-aO= %  
  A (14)accounting bases 会计基础 Jje!*?&8X  
  A (15)accounting manual 会计手册 8NTE`l=>/  
  A (16)accounting period 会计期间 e0<O6  
  A (17)accounting policies 会计方针 4U u`1gtz  
  A (18)accounting rate of return 会计报酬率 ud"Kko Rt  
  A (19)accounting reference date 会计参照日 H5o=nWQ6e  
  A (20)accounting reference period 会计参照期间 5du xW>D  
  A (21)accrual concept 应计概念 .1_kRy2*.  
  A (22)accrual expenses 应计费用 wzBI<0]z  
  A (23)acid test ration 速动比率(酸性测试比率) a>Zp?*9  
  A (24)acquisition 购置 su3Wk,MLP  
  A (25)acquisition accounting 收购会计 b/ h#{'  
  A (26)activity based accounting 作业基础成本计算 z<.? 8bd  
  A (27)adjusting events 调整事项 h 9}x6t,  
  A (28)administrative expenses 行政管理费 (A "yE4rYK  
  A (29)advice note 发货通知 LC\U6J't1  
  A (30)amortization 摊销 9}H]4"f7  
  A (31)analytical review 分析性检查 Ds#BfP7a  
  A (32)annual equivalent cost 年度等量成本法 -=ZDfM  
  A (33)annual report and accounts 年度报告和报表 81w"*G5AM  
  A (34)appraisal cost 检验成本 b`F]oQ_*  
  A (35)appropriation account 盈余分配账户 ~@#a*="  
  A (36)articles of association 公司章程细则 v-/vj/4>  
  A (37)assets 资产 !(Y,2{  
  A (38)assets cover 资产保障 xn,9Wj-  
  A (39)asset value per share 每股资产价值 BfD&e`KI  
  A (40)associated company 联营公司 II Amx[ b  
  A (41)attainable standard 可达标准 )V&hS5P=S  
A (42)attributable profit 可归属利润 syI|gANT/r  
  A (43)audit 审计 jx2{k K  
  A (44)audit report 审计报告 cv7:5P  
  A (45)auditing standards 审计准则 h[Uo6`  
  A (46)authorized share capital 额定股本 j0s$}FPUI  
  A (47)available hours 可用小时 sV\K[4HG  
  A (48)avoidable costs 可避免成本 vhcp[=e :  
  B (49)back-to-back loan 易币贷款 .8T0OQ4  
  B (50)backflush accounting 倒退成本计算 4S[UJ%  
  B (51)bad debts 坏帐 W+5. lf=2>  
  B (52)bad debts ratio 坏帐比率 L0GQH;Y,h  
  B (53)bank charges 银行手续费 "\ =Phqw   
  B (54)bank overdraft 银行透支 ?Ygd|a5  
  B (55)bank reconciliation 银行存款调节表 &~2I Fp  
  B (56)bank statement 银行对账单 l@ (:Q!Sk  
  B (57)bankruptcy 破产 dC|6z/  
  B (58)basis of apportionment 分摊基础 )4m`Ya,E3  
  B (59)batch 批量 mrr~#Bb>  
  B (60)batch costing 分批成本计算 0%4OmLBT  
  B (61)beta factor B(市场)风险因素 `!AI:c*3p1  
  B (62)bill 账单 -Tn%O|#K  
  B (63)bill of exchange 汇票 Hmnxm gx  
  B (64)bill of landing 提单 ZY@ntV?  
  B (65)bill of materials 用料预计单 }r!hm?e  
  B (66)bill payable 应付票据 KSHq0A6/q%  
  B (67)bill receivable 应收票据 }}D32T VN  
  B (68)bin card 存货记录卡 c*\;!dbP  
  B (69)bonus 红利 x*=1C,C  
  B (70)book-keeping 薄记 DUh\x>^  
  B (71)Boston classification 波士顿分类 =%7s0l3z  
  B (72)breakeven chart 保本图 't5`Ni  
  B (73)breakeven point 保本点 D /GE-lq  
  B (74)breaking-down time 复位时间 =O-irGms*  
  B (75)budget 预算 ,>8w|951'  
  B (76)budget center 预算中心 R<(xWH  
  B (77)budget cost allowance 预算成本折让 _A] )q  
  B (78)budget manual 预算手册 v+8Ybq  
  B (79)budget period 预算期间 z?( b|v  
  B (80)budgetary control 预算控制 VCJOWU EO1  
  B (81)budgeted capacity 预算生产能力 $EX(-!c  
  B (82)burden 制造费用 ${eV3LSC  
  B (83)business center 经营中心 C+[)^ 2M{  
  B (84)business entity 营业个体 =0!j"z=  
  B (85)business unit 经营单位  KROD(  
B (86)buy-out management 管理性购买产权 xwi6#>  
  B (87)by-product 副产品 RS l*u[fB  
  C (88)called-up share capital 催缴股本 VpSpj/\m)'  
  C (89)capacity 生产能力 a^pbBDi W  
  C (90)capacity ratios 生产能力比率 zn7)>cQ905  
  C (91)capital 资本 )%3T1 D/  
  C (92)capital assets pricing model 资本资产计价模式 k ~ByICE  
  C (93)capital commitment 承诺资本 0H]{,mVs  
  C (94)capital employed 已运用的资本 :O$bsw:3w<  
  C (95)capital expenditure 资本支出 aWJj@',_  
  C (96)capital expenditure authorization 资本支出核准 [uLs M<C  
  C (97)capital expenditure control 资本支出控制 XmwAYf  
  C (98)capital expenditure proposal 资本支出申请 @un+y9m[C  
  C (99)capital funding planning 资本基金筹集计划 PMV,*`"9"A  
  C (100)capital gain 资本收益 B4wRwrVI>  
  C (101)capital investment appraisal 资本投资评估 %^vT7c>  
  C (102)capital maintenance 资本保全 >]z^.U7=  
  C (103)capital resource planning 资本资源计划 M +r!63T  
  C (104)capital surplus 资本盈余 r[H8;&EL  
  C (105)capital turnover 资本周转率 J9p4\=9  
  C (106)card 记录卡 x3Y)l1gh  
  C (107)cash 现金 Y)+q[MZ R  
  C (108)cash account 现金账户 >m. .  
  C (109)cash book 现金账薄 "\KBF  
  C (110)cash cow 金牛产品 Zd-6_,r  
  C (111)cash flow 现金流量 XclTyUGoK+  
  C (112)cash discounted 现金贴现 ~rJG4U  
  C (113)cash flow budget 现金流量预算 Xq&BL,lS  
  C (114)cash flow statement 现金流量表 )<:TpMdUk  
  C (115)cash ledger 现金分类账 Y`Io}h G$  
  C (116)cash limit 现金限额 i >s  
  C (117)CCA 现时成本会计 ,<r&] eC  
  C (118)center 中心 ;'= cNj  
  C (119)changeover time 变更时间 Zo yO[#  
  C (120)chartered entity 特许经济个体 So'.QWzX  
  C (121)cheque 支票 T?t/[iuHrj  
  C (122)cheque register 支票登记薄 \ '4~@  
  C (123)coin analysis 零钱分类 ,1$F #Eh  
  C (124)classification 分类 HOF$(86zqA  
  C (125)clock card 工时卡 .  yg#  
  C (126)code 代码 !NkCki"W  
  C (127)commitment accounting 承诺确认会计 |f#hGk6  
  C (128)common cost 共同成本 ABX%oZ7[|o  
  C (129)company limited by guarantee 有限担保责任公司 a[(OeVQ5  
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