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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 iB(?}SaAZ  
  A (2)absorbed overhead 已吸收制造费用 3'kKbrk [  
  A (3)absorption costing 吸收成本计算 NZv8#  
  A (4)account 账户,报表 A r~/KRK  
  A (5)accounting postulate 会计假设 P$Vh {]4i{  
  A (6)accounting series release 会计公告文件 C_/eNu\I  
  A (7)accounting valuation 会计计价 "lu^  
  A (8)account sale 承销清单 DJgM>&Y6,  
  A (9)accountability concept 经营责任概念 t2{(ETV  
  A (10)accountancy 会计职业 ;"Qq/ knVL  
  A (11)accountant 会计师 zO\_^A|8H  
  A (12)accounting 会计 fqbeO9x  
  A (13)agency cost 代理成本 }wn|2K'  
  A (14)accounting bases 会计基础 YT oG'#qs  
  A (15)accounting manual 会计手册 W|@SXO)DY  
  A (16)accounting period 会计期间 XrTc5V  
  A (17)accounting policies 会计方针 d+v| &yN  
  A (18)accounting rate of return 会计报酬率 ,"`3N2!Y}  
  A (19)accounting reference date 会计参照日 {$[0YRNk u  
  A (20)accounting reference period 会计参照期间 5JVBDA^#om  
  A (21)accrual concept 应计概念 XchD3p+uB  
  A (22)accrual expenses 应计费用 _ps4-<ugC  
  A (23)acid test ration 速动比率(酸性测试比率) ";(m,i f-  
  A (24)acquisition 购置 8aVQW_m}  
  A (25)acquisition accounting 收购会计 D$)F X(  
  A (26)activity based accounting 作业基础成本计算 c^1JSGv  
  A (27)adjusting events 调整事项 hs;|,r  
  A (28)administrative expenses 行政管理费  EH2):  
  A (29)advice note 发货通知 > `eo0  
  A (30)amortization 摊销 #UymD-yII  
  A (31)analytical review 分析性检查 =Xr{ Dg  
  A (32)annual equivalent cost 年度等量成本法 j -o  
  A (33)annual report and accounts 年度报告和报表 cwaR#-#  
  A (34)appraisal cost 检验成本 ,Aq, f$5V  
  A (35)appropriation account 盈余分配账户 2& Hl wpx  
  A (36)articles of association 公司章程细则 p%>!1_'(  
  A (37)assets 资产 ?:60lCqj  
  A (38)assets cover 资产保障 @(a~ p  
  A (39)asset value per share 每股资产价值 Q$.CtECo  
  A (40)associated company 联营公司 w/o8R3 F  
  A (41)attainable standard 可达标准 V4"o.G3\o  
A (42)attributable profit 可归属利润 CpN*1s})d  
  A (43)audit 审计 9<CUm"%J  
  A (44)audit report 审计报告 `O3#/1+  
  A (45)auditing standards 审计准则 ._x"b5C  
  A (46)authorized share capital 额定股本 sOWP0x  Y  
  A (47)available hours 可用小时 :jTbzDqQ  
  A (48)avoidable costs 可避免成本 7eM6 B#rI  
  B (49)back-to-back loan 易币贷款 i`CNgScF>  
  B (50)backflush accounting 倒退成本计算 *B&i`tq  
  B (51)bad debts 坏帐 mXJG &EA  
  B (52)bad debts ratio 坏帐比率 79)iv+nf\l  
  B (53)bank charges 银行手续费 lxXF8c>U  
  B (54)bank overdraft 银行透支 UVi9}zr  
  B (55)bank reconciliation 银行存款调节表 $?kTS1I(  
  B (56)bank statement 银行对账单  nSo.,72  
  B (57)bankruptcy 破产 :k.>H.8+~  
  B (58)basis of apportionment 分摊基础 epk C '  
  B (59)batch 批量 C;ha2UV0H  
  B (60)batch costing 分批成本计算 u5qaLHoEP  
  B (61)beta factor B(市场)风险因素 A;C4>U Y  
  B (62)bill 账单 r H9}VA:h  
  B (63)bill of exchange 汇票 O>X!78]#K  
  B (64)bill of landing 提单 7[kDc-  
  B (65)bill of materials 用料预计单 9Y# vKb{>  
  B (66)bill payable 应付票据  5 YIk  
  B (67)bill receivable 应收票据 Us&~d"n  
  B (68)bin card 存货记录卡 GF<SQHL,  
  B (69)bonus 红利 =hh,yi  
  B (70)book-keeping 薄记 #CeWk$)m  
  B (71)Boston classification 波士顿分类 PL\4\dXB  
  B (72)breakeven chart 保本图 ='eQh\T)  
  B (73)breakeven point 保本点 f]Z9=  
  B (74)breaking-down time 复位时间 >> -{AR0  
  B (75)budget 预算 b7M)  
  B (76)budget center 预算中心 /WAOpf5   
  B (77)budget cost allowance 预算成本折让  +@Kq  
  B (78)budget manual 预算手册 W7V#G(cpU  
  B (79)budget period 预算期间 R^ I4_ZA  
  B (80)budgetary control 预算控制 fk5pPm|MiL  
  B (81)budgeted capacity 预算生产能力 i"!j:YEo  
  B (82)burden 制造费用 czo*_q%  
  B (83)business center 经营中心 g( eA?  
  B (84)business entity 营业个体 { zalB" i  
  B (85)business unit 经营单位 z*^vdi0  
B (86)buy-out management 管理性购买产权 :Ot5W  
  B (87)by-product 副产品 H0lAu]~R_W  
  C (88)called-up share capital 催缴股本 Y#-pK)EeU  
  C (89)capacity 生产能力 uhmSp+%  
  C (90)capacity ratios 生产能力比率 [QT H~  
  C (91)capital 资本 P'5Q}7  
  C (92)capital assets pricing model 资本资产计价模式 L{6Vi&I84[  
  C (93)capital commitment 承诺资本 /LCRi  
  C (94)capital employed 已运用的资本 QN~9O^  
  C (95)capital expenditure 资本支出 Qo["K}Ty  
  C (96)capital expenditure authorization 资本支出核准 60 p*4>^v  
  C (97)capital expenditure control 资本支出控制 98l-  
  C (98)capital expenditure proposal 资本支出申请 @2A&eLw LH  
  C (99)capital funding planning 资本基金筹集计划 ? i| LO  
  C (100)capital gain 资本收益 [*=UH* :'N  
  C (101)capital investment appraisal 资本投资评估 ^MZ9Zu_  
  C (102)capital maintenance 资本保全 ?B4X&xf.D  
  C (103)capital resource planning 资本资源计划 ~rz%TDX0\  
  C (104)capital surplus 资本盈余 _H2%6t/V  
  C (105)capital turnover 资本周转率 -v WX L  
  C (106)card 记录卡 Q S.w#"X[  
  C (107)cash 现金 K&vqk/JW1  
  C (108)cash account 现金账户 0_map z  
  C (109)cash book 现金账薄 AUkePp78  
  C (110)cash cow 金牛产品 N^tH&\G\m  
  C (111)cash flow 现金流量 V)r6bb{^  
  C (112)cash discounted 现金贴现 <Dp[F|r  
  C (113)cash flow budget 现金流量预算 K06&.>v_  
  C (114)cash flow statement 现金流量表 bU"2D.k  
  C (115)cash ledger 现金分类账 :,dO7dJi  
  C (116)cash limit 现金限额 ?pF uV`Zm  
  C (117)CCA 现时成本会计 F1zsGlObu}  
  C (118)center 中心 >9]i#So^  
  C (119)changeover time 变更时间 >_?Waz %  
  C (120)chartered entity 特许经济个体 ji|tc9#6  
  C (121)cheque 支票 wn{DY v7B  
  C (122)cheque register 支票登记薄 #v4q:&yKf  
  C (123)coin analysis 零钱分类 baM@HpMhM  
  C (124)classification 分类 1:iT#~n  
  C (125)clock card 工时卡 6m{1im=  
  C (126)code 代码 y 4jelg  
  C (127)commitment accounting 承诺确认会计 6oLq2Z8uP  
  C (128)common cost 共同成本 @46 0r  
  C (129)company limited by guarantee 有限担保责任公司 Uu3<S  
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