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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 x, ^j=n  
  A (2)absorbed overhead 已吸收制造费用 Ol'Ct'_k,"  
  A (3)absorption costing 吸收成本计算 LN?W~^gsR  
  A (4)account 账户,报表 V}kZowWD  
  A (5)accounting postulate 会计假设 .qCD(XZ+  
  A (6)accounting series release 会计公告文件 R"=pAO.4l  
  A (7)accounting valuation 会计计价 dw!cDfT+  
  A (8)account sale 承销清单 y++[:M  
  A (9)accountability concept 经营责任概念 (TV ye4Z  
  A (10)accountancy 会计职业 bgjo_!J+Pp  
  A (11)accountant 会计师 64>o3Hb2  
  A (12)accounting 会计 aD@sb o  
  A (13)agency cost 代理成本 0ZXG{Gp9S  
  A (14)accounting bases 会计基础 IOsitMOX:  
  A (15)accounting manual 会计手册 PI#xRKt  
  A (16)accounting period 会计期间 viT/$7`AI  
  A (17)accounting policies 会计方针 d-=/@N!4e  
  A (18)accounting rate of return 会计报酬率 -qBrJ1*  
  A (19)accounting reference date 会计参照日 ["\Y-6"l  
  A (20)accounting reference period 会计参照期间 L= fz:H  
  A (21)accrual concept 应计概念 : YU_ \EV  
  A (22)accrual expenses 应计费用 iy{*w&p  
  A (23)acid test ration 速动比率(酸性测试比率) 8rXu^  
  A (24)acquisition 购置 @<tkwu  
  A (25)acquisition accounting 收购会计 h p]T^  
  A (26)activity based accounting 作业基础成本计算 g,!6, v@  
  A (27)adjusting events 调整事项 >?q( )>l  
  A (28)administrative expenses 行政管理费 nTweQ  
  A (29)advice note 发货通知 h`OX()N  
  A (30)amortization 摊销 @""aNKA^r>  
  A (31)analytical review 分析性检查 wTGH5}QZ+  
  A (32)annual equivalent cost 年度等量成本法 61q:nWs  
  A (33)annual report and accounts 年度报告和报表 ~JsTHE$F  
  A (34)appraisal cost 检验成本 <8>gb!DG  
  A (35)appropriation account 盈余分配账户 R;gN^Yjk:  
  A (36)articles of association 公司章程细则 Yqy7__vm  
  A (37)assets 资产 bBBW7',[a  
  A (38)assets cover 资产保障 ^|?/ y=  
  A (39)asset value per share 每股资产价值 8M;VX3X  
  A (40)associated company 联营公司 V_?5cwZ  
  A (41)attainable standard 可达标准 X/fk &Cp  
A (42)attributable profit 可归属利润 T<"Hh.h  
  A (43)audit 审计 y1!c:&  
  A (44)audit report 审计报告 @54D<Lj  
  A (45)auditing standards 审计准则 SNB >  
  A (46)authorized share capital 额定股本 Tp&03  
  A (47)available hours 可用小时 'Jww}^h1  
  A (48)avoidable costs 可避免成本 , [xDNl[Y|  
  B (49)back-to-back loan 易币贷款 " k(Ee  
  B (50)backflush accounting 倒退成本计算 ML!Z m[I9  
  B (51)bad debts 坏帐 0!YB.=\{_q  
  B (52)bad debts ratio 坏帐比率 _Kg:jal  
  B (53)bank charges 银行手续费 %Uj7 g>  
  B (54)bank overdraft 银行透支 Y#EM]x5!=  
  B (55)bank reconciliation 银行存款调节表 ,c#=qb8""  
  B (56)bank statement 银行对账单 445}Yw5;9  
  B (57)bankruptcy 破产 y{ReQn3> y  
  B (58)basis of apportionment 分摊基础 E`3yf9"  
  B (59)batch 批量 lV/-jkR  
  B (60)batch costing 分批成本计算 K'EGm #I  
  B (61)beta factor B(市场)风险因素 tY^MP5*  
  B (62)bill 账单 1-4iy_d  
  B (63)bill of exchange 汇票 gf()NfUvRH  
  B (64)bill of landing 提单 7KOM,FWKe  
  B (65)bill of materials 用料预计单 >L F y:a  
  B (66)bill payable 应付票据 ^fT|Wm<  
  B (67)bill receivable 应收票据 w~A{]s{ 4  
  B (68)bin card 存货记录卡 01VEz 8[\  
  B (69)bonus 红利 o qa]iBO  
  B (70)book-keeping 薄记 M}E0Msq_o  
  B (71)Boston classification 波士顿分类 a%a_sR\)  
  B (72)breakeven chart 保本图 :!a'N3o>  
  B (73)breakeven point 保本点 Sdl1k+u  
  B (74)breaking-down time 复位时间 P MzPe"3M  
  B (75)budget 预算 kYBy\  
  B (76)budget center 预算中心 bLyU;  
  B (77)budget cost allowance 预算成本折让 ~wmc5L/!?  
  B (78)budget manual 预算手册 &L[7jA'[J  
  B (79)budget period 预算期间 s*<\ mwB  
  B (80)budgetary control 预算控制 IKx]?0sS  
  B (81)budgeted capacity 预算生产能力 pJ Iq`)p5  
  B (82)burden 制造费用 7/nnl0u8  
  B (83)business center 经营中心 v|:2U8YREf  
  B (84)business entity 营业个体  :feU  
  B (85)business unit 经营单位 d?G ~k[C!a  
B (86)buy-out management 管理性购买产权 6KuB<od  
  B (87)by-product 副产品 E_- 3G <rt  
  C (88)called-up share capital 催缴股本 spIkXEK  
  C (89)capacity 生产能力 #flOaRl.  
  C (90)capacity ratios 生产能力比率 f>\guuG  
  C (91)capital 资本 f$Fa*O-  
  C (92)capital assets pricing model 资本资产计价模式 ;fLYO6  
  C (93)capital commitment 承诺资本 / 4P+  
  C (94)capital employed 已运用的资本 bi`{ k\3A  
  C (95)capital expenditure 资本支出 '|mVY; i[  
  C (96)capital expenditure authorization 资本支出核准 W<<{}'Db/#  
  C (97)capital expenditure control 资本支出控制 l<fZt#T  
  C (98)capital expenditure proposal 资本支出申请 V7}5Zw1  
  C (99)capital funding planning 资本基金筹集计划 0'T*l 2Z`2  
  C (100)capital gain 资本收益 #w\Bc\  
  C (101)capital investment appraisal 资本投资评估 wLyQ <[$  
  C (102)capital maintenance 资本保全 nX,2jT;@L  
  C (103)capital resource planning 资本资源计划 w E^6DNh  
  C (104)capital surplus 资本盈余 $^|I?5xD  
  C (105)capital turnover 资本周转率 %Q9 iR5?  
  C (106)card 记录卡 kigq(a  
  C (107)cash 现金 [J4 Aig   
  C (108)cash account 现金账户 P70\ |M0~y  
  C (109)cash book 现金账薄 gd~# uR\  
  C (110)cash cow 金牛产品 Hgs=qH  
  C (111)cash flow 现金流量 l AF/O5b  
  C (112)cash discounted 现金贴现 6q^Tq {I  
  C (113)cash flow budget 现金流量预算 (#6E{@eq  
  C (114)cash flow statement 现金流量表 jx_n$D  
  C (115)cash ledger 现金分类账 3QlV,)}  
  C (116)cash limit 现金限额 r83 chR9  
  C (117)CCA 现时成本会计 "Uy==~  
  C (118)center 中心 %YjZF[P  
  C (119)changeover time 变更时间 Ul@ Jg    
  C (120)chartered entity 特许经济个体 a%f?OsY  
  C (121)cheque 支票 V\k?$}  
  C (122)cheque register 支票登记薄 e_3KNQ`kA  
  C (123)coin analysis 零钱分类 r?Y+TtF\e  
  C (124)classification 分类 TNY d_:j  
  C (125)clock card 工时卡 C1 qyjlR  
  C (126)code 代码 @@$%+XNY  
  C (127)commitment accounting 承诺确认会计 a o_A %?Ld  
  C (128)common cost 共同成本 M XB fX  
  C (129)company limited by guarantee 有限担保责任公司 " jefB6k9h  
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