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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 @o+T<}kWX  
  A (2)absorbed overhead 已吸收制造费用 F}Bc +i#]  
  A (3)absorption costing 吸收成本计算 XM/P2=;  
  A (4)account 账户,报表 {rWu`QT  
  A (5)accounting postulate 会计假设 _%s_w)  
  A (6)accounting series release 会计公告文件 fB5Bh;K  
  A (7)accounting valuation 会计计价 sBIqee'T  
  A (8)account sale 承销清单 9p!V?cH#8  
  A (9)accountability concept 经营责任概念 SaEe7eHd  
  A (10)accountancy 会计职业 ]lF'o&v]  
  A (11)accountant 会计师 gKg2Ntxj  
  A (12)accounting 会计 *seKph+'c  
  A (13)agency cost 代理成本 66=6;77  
  A (14)accounting bases 会计基础 Z*kGWL  
  A (15)accounting manual 会计手册 \n8 50PS  
  A (16)accounting period 会计期间 ~(B\X?v  
  A (17)accounting policies 会计方针 (ju-r*0  
  A (18)accounting rate of return 会计报酬率 )2oWoZ vi9  
  A (19)accounting reference date 会计参照日 uNnwz%w  
  A (20)accounting reference period 会计参照期间 1vu4}%nD  
  A (21)accrual concept 应计概念 tc@ U_>{  
  A (22)accrual expenses 应计费用 zQ {g~x  
  A (23)acid test ration 速动比率(酸性测试比率) K0]'v>AWr  
  A (24)acquisition 购置 $*%Ml+H-  
  A (25)acquisition accounting 收购会计 0$,Ag;"^?  
  A (26)activity based accounting 作业基础成本计算 (0W%Y Z!&  
  A (27)adjusting events 调整事项 QB@qzgEJ!,  
  A (28)administrative expenses 行政管理费 +[r%y,k  
  A (29)advice note 发货通知 @hm %0L  
  A (30)amortization 摊销 >"F~%D<.  
  A (31)analytical review 分析性检查 }se)=7d8 Z  
  A (32)annual equivalent cost 年度等量成本法 p;j$i6YJ  
  A (33)annual report and accounts 年度报告和报表 UhY )rezh  
  A (34)appraisal cost 检验成本 3h"; 2  
  A (35)appropriation account 盈余分配账户 MPO!qSS]  
  A (36)articles of association 公司章程细则 |Xd[%W)  
  A (37)assets 资产 P58U8MEG  
  A (38)assets cover 资产保障 #'<I!G  
  A (39)asset value per share 每股资产价值 ckt^D/c2  
  A (40)associated company 联营公司 9Pd~  
  A (41)attainable standard 可达标准 ;ijJ%/  
A (42)attributable profit 可归属利润 .,,?[TI  
  A (43)audit 审计 > Q@ *o  
  A (44)audit report 审计报告 da!N0\.1T  
  A (45)auditing standards 审计准则 ?9!tMRb  
  A (46)authorized share capital 额定股本 Dt1{]~30  
  A (47)available hours 可用小时 ^V_acAuS^  
  A (48)avoidable costs 可避免成本 j1YE_U  
  B (49)back-to-back loan 易币贷款 $Miii`VS9  
  B (50)backflush accounting 倒退成本计算 *8/Q_w  
  B (51)bad debts 坏帐 R^](X*  
  B (52)bad debts ratio 坏帐比率 Oe$cM=Yf  
  B (53)bank charges 银行手续费 vG\]xM'u  
  B (54)bank overdraft 银行透支 B0q![  
  B (55)bank reconciliation 银行存款调节表 35RH|ci&  
  B (56)bank statement 银行对账单 1y0.tdI(  
  B (57)bankruptcy 破产 '[Oi_gE.  
  B (58)basis of apportionment 分摊基础 y%TR2CvT  
  B (59)batch 批量 )\^o<x2S  
  B (60)batch costing 分批成本计算 U]hQ#a+  
  B (61)beta factor B(市场)风险因素 um#;S;  
  B (62)bill 账单 l,*Q?q  
  B (63)bill of exchange 汇票 rxa"ji!)  
  B (64)bill of landing 提单 Cqg}dXn'  
  B (65)bill of materials 用料预计单 DGHX:Ft#  
  B (66)bill payable 应付票据 o;];ng  
  B (67)bill receivable 应收票据 &O0+\A9tP  
  B (68)bin card 存货记录卡 5B2x# m|8  
  B (69)bonus 红利 (P`{0^O"}  
  B (70)book-keeping 薄记 bvG").8$  
  B (71)Boston classification 波士顿分类 5Tu#o ()  
  B (72)breakeven chart 保本图 q3NS?t!  
  B (73)breakeven point 保本点 P603P  
  B (74)breaking-down time 复位时间 mkE*.I0=  
  B (75)budget 预算 Rdt8jY6F/  
  B (76)budget center 预算中心 ~g|e?$j  
  B (77)budget cost allowance 预算成本折让 7U.g4x|<  
  B (78)budget manual 预算手册 Bf'jXM{-  
  B (79)budget period 预算期间 :jp?FF^j;  
  B (80)budgetary control 预算控制 aGpRdF1;!  
  B (81)budgeted capacity 预算生产能力 wmo'Pl  
  B (82)burden 制造费用 @z/]!n\~  
  B (83)business center 经营中心 i+&= "Z@  
  B (84)business entity 营业个体 @%\ANM$S  
  B (85)business unit 经营单位 sWavxh8A  
B (86)buy-out management 管理性购买产权 "bf8[D  
  B (87)by-product 副产品 #mkr]K8A4  
  C (88)called-up share capital 催缴股本 Ac7`nvI=  
  C (89)capacity 生产能力 $d8A_C UU  
  C (90)capacity ratios 生产能力比率 'd U$QO  
  C (91)capital 资本 iU%Gvf^?'5  
  C (92)capital assets pricing model 资本资产计价模式 m]"YR_  
  C (93)capital commitment 承诺资本 ]NFDE-Jz]  
  C (94)capital employed 已运用的资本 GV[%P  
  C (95)capital expenditure 资本支出 !%s7I ^f*  
  C (96)capital expenditure authorization 资本支出核准 "BFW&<1  
  C (97)capital expenditure control 资本支出控制 (6h7'r $  
  C (98)capital expenditure proposal 资本支出申请 ^ w&TTo(  
  C (99)capital funding planning 资本基金筹集计划  V'mpl  
  C (100)capital gain 资本收益 ^ _+ks/  
  C (101)capital investment appraisal 资本投资评估 ~-:CN(U  
  C (102)capital maintenance 资本保全 l?FNYvL  
  C (103)capital resource planning 资本资源计划 --^D)n  
  C (104)capital surplus 资本盈余 ~!&[;EM<bm  
  C (105)capital turnover 资本周转率 :T{or-  
  C (106)card 记录卡 E?9_i :IX  
  C (107)cash 现金  gA[M  
  C (108)cash account 现金账户 @n c!(P7_  
  C (109)cash book 现金账薄 HJcZ~5jf  
  C (110)cash cow 金牛产品 O4E2)N  
  C (111)cash flow 现金流量 rk. UW  
  C (112)cash discounted 现金贴现 NXmj<azED  
  C (113)cash flow budget 现金流量预算 =u'/\nxCF  
  C (114)cash flow statement 现金流量表 O,OGq0c  
  C (115)cash ledger 现金分类账 H~G=0_S  
  C (116)cash limit 现金限额 2(c#m*Q!b  
  C (117)CCA 现时成本会计 Z^~ 6pH\  
  C (118)center 中心 Xj@Kt|&`k  
  C (119)changeover time 变更时间 F Q k;  
  C (120)chartered entity 特许经济个体 xK y<o  
  C (121)cheque 支票 }`M6+.z3F  
  C (122)cheque register 支票登记薄 BuvBSLC~  
  C (123)coin analysis 零钱分类 nb|MHtPX  
  C (124)classification 分类 )?xt=9Lh  
  C (125)clock card 工时卡 A!Yqj~  
  C (126)code 代码 * ;M?R?+  
  C (127)commitment accounting 承诺确认会计 B}FF |0<  
  C (128)common cost 共同成本 2 sOc]L:9  
  C (129)company limited by guarantee 有限担保责任公司 i,<-+L$z  
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