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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 SOi(5]  
  A (2)absorbed overhead 已吸收制造费用 ^.><t+tM  
  A (3)absorption costing 吸收成本计算 s$3eJ|  
  A (4)account 账户,报表 `G:qtHn"Q<  
  A (5)accounting postulate 会计假设 $`+~QR!h  
  A (6)accounting series release 会计公告文件 ?8aWUg l  
  A (7)accounting valuation 会计计价 ?!Th-Cc&m  
  A (8)account sale 承销清单 jv?aB   
  A (9)accountability concept 经营责任概念 gIf+.^/m1  
  A (10)accountancy 会计职业 [{d[f|   
  A (11)accountant 会计师 Y/ Gswcz  
  A (12)accounting 会计 a 7mKshY(  
  A (13)agency cost 代理成本 } cH"lppX  
  A (14)accounting bases 会计基础 t]YLt ,  
  A (15)accounting manual 会计手册 Q& unA3  
  A (16)accounting period 会计期间 N]P*6sf-6  
  A (17)accounting policies 会计方针 tz \:r>3vI  
  A (18)accounting rate of return 会计报酬率 |M{,}.*CU  
  A (19)accounting reference date 会计参照日 @,f,tk=\S  
  A (20)accounting reference period 会计参照期间 Fr Q-v]c  
  A (21)accrual concept 应计概念 Y9c9/_CSj  
  A (22)accrual expenses 应计费用 B39PDJ]hu  
  A (23)acid test ration 速动比率(酸性测试比率) 2L{:H  
  A (24)acquisition 购置 @"#gO:|[i0  
  A (25)acquisition accounting 收购会计 SBB bniK-  
  A (26)activity based accounting 作业基础成本计算 8^ZM U{  
  A (27)adjusting events 调整事项 D} <o<Dk  
  A (28)administrative expenses 行政管理费 1(\I9L&J   
  A (29)advice note 发货通知 Z+pvdu  
  A (30)amortization 摊销 nR|uAw  
  A (31)analytical review 分析性检查 }od7YL  
  A (32)annual equivalent cost 年度等量成本法 8G^B%h]  
  A (33)annual report and accounts 年度报告和报表 '-1jWw:8  
  A (34)appraisal cost 检验成本 l Ib >t  
  A (35)appropriation account 盈余分配账户 AFF>r# e  
  A (36)articles of association 公司章程细则 G^eFS;  
  A (37)assets 资产 vpr  @  
  A (38)assets cover 资产保障 m{=~| I  
  A (39)asset value per share 每股资产价值 `OpC-Z&  
  A (40)associated company 联营公司 i?s&\3--Y  
  A (41)attainable standard 可达标准 :!*;0~#  
A (42)attributable profit 可归属利润 {bsr 9.k(  
  A (43)audit 审计 zdQu%q  
  A (44)audit report 审计报告 y0y;1N'KK  
  A (45)auditing standards 审计准则 0 6v5/Xf  
  A (46)authorized share capital 额定股本 V%KW [v<G<  
  A (47)available hours 可用小时 Vm%ux>}  
  A (48)avoidable costs 可避免成本 DD{@lM\vc  
  B (49)back-to-back loan 易币贷款 1:l& &/Wy  
  B (50)backflush accounting 倒退成本计算 #(wz l  
  B (51)bad debts 坏帐 /JY ph^3][  
  B (52)bad debts ratio 坏帐比率 j$i8@]  
  B (53)bank charges 银行手续费 ^Y*.Ktp,o  
  B (54)bank overdraft 银行透支 5O;oo@A:[  
  B (55)bank reconciliation 银行存款调节表 {]^%?]e  
  B (56)bank statement 银行对账单 [q|Q]O0  
  B (57)bankruptcy 破产 SvpTs  
  B (58)basis of apportionment 分摊基础 8X~vJ^X9@y  
  B (59)batch 批量 a\j\eMC  
  B (60)batch costing 分批成本计算 x6cl(J}  
  B (61)beta factor B(市场)风险因素 U~`^Y8UF  
  B (62)bill 账单 O%h 97^%k  
  B (63)bill of exchange 汇票 G&@RLht  
  B (64)bill of landing 提单 vWfef~}~  
  B (65)bill of materials 用料预计单 l4.@YYzbp.  
  B (66)bill payable 应付票据 vBQ?S2f  
  B (67)bill receivable 应收票据 MicVNs  
  B (68)bin card 存货记录卡 IXk'?9  
  B (69)bonus 红利  ykl=KR  
  B (70)book-keeping 薄记 )RKhEm%Vr2  
  B (71)Boston classification 波士顿分类 9%'HB\A  
  B (72)breakeven chart 保本图 thboHPml{  
  B (73)breakeven point 保本点 @^jLYu|W  
  B (74)breaking-down time 复位时间 ~w}[ ._'#M  
  B (75)budget 预算 rVW'KN  
  B (76)budget center 预算中心 x/q$RcDOm  
  B (77)budget cost allowance 预算成本折让 !suiqP1\*  
  B (78)budget manual 预算手册 oUS>p":  
  B (79)budget period 预算期间 #a>!U'1|  
  B (80)budgetary control 预算控制 >qGR^yvb  
  B (81)budgeted capacity 预算生产能力 745V!#3!M  
  B (82)burden 制造费用 hp%Pg &  
  B (83)business center 经营中心 <cc0phr  
  B (84)business entity 营业个体 tg`!svL!  
  B (85)business unit 经营单位 9 7qS.Z27  
B (86)buy-out management 管理性购买产权 P VW9iT+c  
  B (87)by-product 副产品 r*xw\  
  C (88)called-up share capital 催缴股本 nU#q@p)Xg  
  C (89)capacity 生产能力 iS W73P;)  
  C (90)capacity ratios 生产能力比率 4sgwQ$m)  
  C (91)capital 资本 ">^]^wa08  
  C (92)capital assets pricing model 资本资产计价模式 ![C $H5  
  C (93)capital commitment 承诺资本 ^\9G{}VY  
  C (94)capital employed 已运用的资本 vF\zZ<R/  
  C (95)capital expenditure 资本支出 QX3![;0F  
  C (96)capital expenditure authorization 资本支出核准 VNot4 62L  
  C (97)capital expenditure control 资本支出控制 <"P '"SC  
  C (98)capital expenditure proposal 资本支出申请 HWAqJb [  
  C (99)capital funding planning 资本基金筹集计划 @*{BX~f  
  C (100)capital gain 资本收益 L#N.pd  
  C (101)capital investment appraisal 资本投资评估 -H;y_^2  
  C (102)capital maintenance 资本保全 rNO;yL4)ey  
  C (103)capital resource planning 资本资源计划 cCCplL  
  C (104)capital surplus 资本盈余  h\ek2K  
  C (105)capital turnover 资本周转率 tB?S0;yXjd  
  C (106)card 记录卡 wx 'Tv  
  C (107)cash 现金 ; ;H:$lx  
  C (108)cash account 现金账户 [|Pe'?zkf  
  C (109)cash book 现金账薄 2^lT!X@  
  C (110)cash cow 金牛产品 z=pV{ '  
  C (111)cash flow 现金流量 "x^bl+_"  
  C (112)cash discounted 现金贴现 6-YR'ikU  
  C (113)cash flow budget 现金流量预算 1qN9bwRO  
  C (114)cash flow statement 现金流量表 \+A<s,x  
  C (115)cash ledger 现金分类账 ',%&DA2  
  C (116)cash limit 现金限额 &fj?hYAj  
  C (117)CCA 现时成本会计 }}Uv0g8D  
  C (118)center 中心 G* 6<pp  
  C (119)changeover time 变更时间 RN| ..zml  
  C (120)chartered entity 特许经济个体  n(1" 6  
  C (121)cheque 支票 J>PV{N  
  C (122)cheque register 支票登记薄 *s4!;2ZhsU  
  C (123)coin analysis 零钱分类 tAi9mm;k  
  C (124)classification 分类 JH;DVPX9z  
  C (125)clock card 工时卡 aH"c0 A  
  C (126)code 代码 dEL"(e#0s4  
  C (127)commitment accounting 承诺确认会计 .NC}TFN|  
  C (128)common cost 共同成本 `roSOX1f  
  C (129)company limited by guarantee 有限担保责任公司 ;^i,Q} b/  
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