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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 vN:Ng  
  A (2)absorbed overhead 已吸收制造费用 Ac@VGT:9  
  A (3)absorption costing 吸收成本计算 uT"rq:N  
  A (4)account 账户,报表 7! Nsm  
  A (5)accounting postulate 会计假设 OXA7w.^  
  A (6)accounting series release 会计公告文件 V!Uc(  
  A (7)accounting valuation 会计计价 ~$' awY  
  A (8)account sale 承销清单 V0@=^Bls  
  A (9)accountability concept 经营责任概念 gdc<ZYcM  
  A (10)accountancy 会计职业 2G7Wi!J  
  A (11)accountant 会计师 @{Q4^'K"  
  A (12)accounting 会计 /: "1Z]@  
  A (13)agency cost 代理成本 <I?Zk80  
  A (14)accounting bases 会计基础 IxU/?Zm  
  A (15)accounting manual 会计手册 )7F/O3Tq  
  A (16)accounting period 会计期间 :Ye !w$r  
  A (17)accounting policies 会计方针 ?`s8 pPc4  
  A (18)accounting rate of return 会计报酬率 la!~\wpa  
  A (19)accounting reference date 会计参照日 nlP;nlW  
  A (20)accounting reference period 会计参照期间 @JMiO^  
  A (21)accrual concept 应计概念 FrS]|=LJhX  
  A (22)accrual expenses 应计费用 M3\AY30L  
  A (23)acid test ration 速动比率(酸性测试比率) 79gT+~z   
  A (24)acquisition 购置 Hl"N}   
  A (25)acquisition accounting 收购会计 (QEG4&9  
  A (26)activity based accounting 作业基础成本计算 /v{I  
  A (27)adjusting events 调整事项 Ud?Q%) X  
  A (28)administrative expenses 行政管理费 x5Bk/e'  
  A (29)advice note 发货通知 Et$2Y-L.  
  A (30)amortization 摊销 B\~ }3!j  
  A (31)analytical review 分析性检查 04ui`-c(  
  A (32)annual equivalent cost 年度等量成本法 Lbgi7|&  
  A (33)annual report and accounts 年度报告和报表 Wr 4,YQM  
  A (34)appraisal cost 检验成本 /uc>@!F  
  A (35)appropriation account 盈余分配账户 I7onX,U+  
  A (36)articles of association 公司章程细则 ytImB`'\  
  A (37)assets 资产 Txu/{ M,  
  A (38)assets cover 资产保障 #qki  
  A (39)asset value per share 每股资产价值 )lkjqFQ(  
  A (40)associated company 联营公司 *4'"2"  
  A (41)attainable standard 可达标准 HMXE$d=[  
A (42)attributable profit 可归属利润 x2xRBkRg=  
  A (43)audit 审计 C|bET  
  A (44)audit report 审计报告 6nn *]|7  
  A (45)auditing standards 审计准则 YK_ 7ip.a[  
  A (46)authorized share capital 额定股本 sHj/;  
  A (47)available hours 可用小时 dtDFoETz  
  A (48)avoidable costs 可避免成本 VY-EmbkG-t  
  B (49)back-to-back loan 易币贷款 hN_]6,<\  
  B (50)backflush accounting 倒退成本计算 OUnA; _  
  B (51)bad debts 坏帐 UQsN 'r\tS  
  B (52)bad debts ratio 坏帐比率 2 ?C)&  
  B (53)bank charges 银行手续费 203 s^K 61  
  B (54)bank overdraft 银行透支 0GwR~Z}Z  
  B (55)bank reconciliation 银行存款调节表 6tZI["\   
  B (56)bank statement 银行对账单 $ nb[GV  
  B (57)bankruptcy 破产 0GLM(JmK  
  B (58)basis of apportionment 分摊基础 ?ub35NLa  
  B (59)batch 批量 k$VlfQ'+  
  B (60)batch costing 分批成本计算 +A+)=/i ;  
  B (61)beta factor B(市场)风险因素 :jf3HG  
  B (62)bill 账单 ?6!LL5a.  
  B (63)bill of exchange 汇票 X}]-*T|a  
  B (64)bill of landing 提单  7GGUV  
  B (65)bill of materials 用料预计单 lE;!TQj:X  
  B (66)bill payable 应付票据 )X7A  
  B (67)bill receivable 应收票据 i b m4fa  
  B (68)bin card 存货记录卡 %b0*H_ok7  
  B (69)bonus 红利 BtZyn7a  
  B (70)book-keeping 薄记 , gHDx  
  B (71)Boston classification 波士顿分类 U$g?!Yl0  
  B (72)breakeven chart 保本图 Ri'n  
  B (73)breakeven point 保本点 +ZYn? #IQ  
  B (74)breaking-down time 复位时间 ]e3Ax(i)  
  B (75)budget 预算 "@kaHIf[  
  B (76)budget center 预算中心 $G>.\t  
  B (77)budget cost allowance 预算成本折让 \vNU,WO  
  B (78)budget manual 预算手册 xw%0>K[  
  B (79)budget period 预算期间 7)m9"InDI  
  B (80)budgetary control 预算控制 f1? >h\F8  
  B (81)budgeted capacity 预算生产能力 d9ihhqq3}  
  B (82)burden 制造费用 `oJ [u:b  
  B (83)business center 经营中心 MD]>g>  
  B (84)business entity 营业个体 a*;b^Ze`v  
  B (85)business unit 经营单位 G$PE}%X  
B (86)buy-out management 管理性购买产权 V&i;\9  
  B (87)by-product 副产品 L];b< *d  
  C (88)called-up share capital 催缴股本 '-6~tWC~7  
  C (89)capacity 生产能力 E`q_bn  
  C (90)capacity ratios 生产能力比率 y(Td/rY.  
  C (91)capital 资本 P>L +t`'  
  C (92)capital assets pricing model 资本资产计价模式 $>gFf}#C  
  C (93)capital commitment 承诺资本 DIvHvFss  
  C (94)capital employed 已运用的资本 Z)!C'cb  
  C (95)capital expenditure 资本支出 ^.tg7%dJ  
  C (96)capital expenditure authorization 资本支出核准 \v{=gK   
  C (97)capital expenditure control 资本支出控制 $kgVa^  
  C (98)capital expenditure proposal 资本支出申请 e!`i3KYn"  
  C (99)capital funding planning 资本基金筹集计划 |{;G2G1[  
  C (100)capital gain 资本收益 ijcm2FJcG  
  C (101)capital investment appraisal 资本投资评估 c,22*.V/  
  C (102)capital maintenance 资本保全 PFR:>^wK2  
  C (103)capital resource planning 资本资源计划 v=k$A  
  C (104)capital surplus 资本盈余 "b[5]Y{ U  
  C (105)capital turnover 资本周转率 IID5c" oR  
  C (106)card 记录卡 l2d{ 73h  
  C (107)cash 现金 d _ e WcI  
  C (108)cash account 现金账户 Si,6o!0k  
  C (109)cash book 现金账薄 ,Q,^3*HX9}  
  C (110)cash cow 金牛产品 |}1dFp  
  C (111)cash flow 现金流量 |%wX*zaf  
  C (112)cash discounted 现金贴现 \ jA~9  
  C (113)cash flow budget 现金流量预算 Bt#N4m[X*|  
  C (114)cash flow statement 现金流量表 ,[Fb[#Qqb  
  C (115)cash ledger 现金分类账 S'14hk<  
  C (116)cash limit 现金限额 "KlwA.7/  
  C (117)CCA 现时成本会计 "L1Zi.)  
  C (118)center 中心 z2c6T.1M  
  C (119)changeover time 变更时间 "3hMq1NQ`g  
  C (120)chartered entity 特许经济个体 OB7hlW  
  C (121)cheque 支票 -8Xf0_  
  C (122)cheque register 支票登记薄 7rA;3?p)  
  C (123)coin analysis 零钱分类 . .-hAH  
  C (124)classification 分类 F /Pep?'  
  C (125)clock card 工时卡 -&;TA0~;  
  C (126)code 代码 t Pf40`@  
  C (127)commitment accounting 承诺确认会计 fh{`Mz,o  
  C (128)common cost 共同成本 Ie^l~ Gb  
  C (129)company limited by guarantee 有限担保责任公司 :LTN!jj  
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