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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 Ewr2popK  
  A (2)absorbed overhead 已吸收制造费用 4(P<'FK $  
  A (3)absorption costing 吸收成本计算 nlhv  
  A (4)account 账户,报表 @fmp2!?6  
  A (5)accounting postulate 会计假设 #tHYCSr]  
  A (6)accounting series release 会计公告文件 /cx'(AT  
  A (7)accounting valuation 会计计价 cq?,v?m  
  A (8)account sale 承销清单 `ql8y'  
  A (9)accountability concept 经营责任概念 9-{ +U,3)  
  A (10)accountancy 会计职业 D=z="p\  
  A (11)accountant 会计师 ,.( :b82$  
  A (12)accounting 会计 0_ST2I"Ln  
  A (13)agency cost 代理成本 ^.)0O3oC  
  A (14)accounting bases 会计基础 +,YK}?e  
  A (15)accounting manual 会计手册 ~ L %,9  
  A (16)accounting period 会计期间 s?m_zJh  
  A (17)accounting policies 会计方针 &F :.V$  
  A (18)accounting rate of return 会计报酬率 @.a59kP8X  
  A (19)accounting reference date 会计参照日 ZDzG8E0Sq  
  A (20)accounting reference period 会计参照期间 n_]B5U  
  A (21)accrual concept 应计概念 z7XI`MZN^  
  A (22)accrual expenses 应计费用 w@R"g%k-  
  A (23)acid test ration 速动比率(酸性测试比率) *a\x!c"  
  A (24)acquisition 购置 hG~.Sc:G  
  A (25)acquisition accounting 收购会计 W0mvwYON[  
  A (26)activity based accounting 作业基础成本计算 8r"-3<*  
  A (27)adjusting events 调整事项 V > eG\  
  A (28)administrative expenses 行政管理费 ;Dp*.YJ  
  A (29)advice note 发货通知 &E0^Jz  
  A (30)amortization 摊销 "{E%Y*  
  A (31)analytical review 分析性检查 q%q+2P>  
  A (32)annual equivalent cost 年度等量成本法 f ]_ki  
  A (33)annual report and accounts 年度报告和报表 mDp8JNJNE  
  A (34)appraisal cost 检验成本 _i7yyt;h  
  A (35)appropriation account 盈余分配账户 QR(;a:  
  A (36)articles of association 公司章程细则 9pj6`5Zn@6  
  A (37)assets 资产 K@2"n| S;  
  A (38)assets cover 资产保障 cy? #LS  
  A (39)asset value per share 每股资产价值 C :sgT6  
  A (40)associated company 联营公司 w{_g"X  
  A (41)attainable standard 可达标准 ^fO9oPM|  
A (42)attributable profit 可归属利润 `_1fa7,z  
  A (43)audit 审计 'J0I$-QYk  
  A (44)audit report 审计报告 YR/I<m`]}  
  A (45)auditing standards 审计准则 y"7*u 3>"  
  A (46)authorized share capital 额定股本 4HZXv\$  
  A (47)available hours 可用小时 N<4 nb  
  A (48)avoidable costs 可避免成本 |%|Vlu  
  B (49)back-to-back loan 易币贷款 6hR ` sE  
  B (50)backflush accounting 倒退成本计算 m*B4a9 f  
  B (51)bad debts 坏帐 ?-2s}IJO  
  B (52)bad debts ratio 坏帐比率 AFBWiuwI3  
  B (53)bank charges 银行手续费 l+&DBw[  
  B (54)bank overdraft 银行透支 \Ezcr=0z{j  
  B (55)bank reconciliation 银行存款调节表 u.n'dF-  
  B (56)bank statement 银行对账单 0Ba]Zo Z  
  B (57)bankruptcy 破产 x)eF{%QB  
  B (58)basis of apportionment 分摊基础 YZ:C9:S6X  
  B (59)batch 批量 Hq gg*4#  
  B (60)batch costing 分批成本计算 =~W=}  
  B (61)beta factor B(市场)风险因素 c V MRSp  
  B (62)bill 账单 M,kO7g  
  B (63)bill of exchange 汇票 6XCFL-o-  
  B (64)bill of landing 提单 !wEe<],  
  B (65)bill of materials 用料预计单 *]R 5bj.!o  
  B (66)bill payable 应付票据 ,gG RCp  
  B (67)bill receivable 应收票据 /+`%u&<  
  B (68)bin card 存货记录卡 3'i(wI~<[  
  B (69)bonus 红利 s3@mk\?qMe  
  B (70)book-keeping 薄记 "LkBN0D  
  B (71)Boston classification 波士顿分类 O/#uQn}  
  B (72)breakeven chart 保本图 %;u"2L0@  
  B (73)breakeven point 保本点 ] `q]n  
  B (74)breaking-down time 复位时间 OR $i,N|  
  B (75)budget 预算 :Hr Fbq  
  B (76)budget center 预算中心 $~1mKx]]  
  B (77)budget cost allowance 预算成本折让 !kb:g]X  
  B (78)budget manual 预算手册 a%kvC#B  
  B (79)budget period 预算期间 a-F I`Dv  
  B (80)budgetary control 预算控制 5#X R1#`  
  B (81)budgeted capacity 预算生产能力 /uR/,R++  
  B (82)burden 制造费用 [iO8R-N8d  
  B (83)business center 经营中心 #+U1QOsz  
  B (84)business entity 营业个体 `s UY$Q  
  B (85)business unit 经营单位 }><[6Uz%  
B (86)buy-out management 管理性购买产权 f2M*]{N  
  B (87)by-product 副产品 ]i0=3H2  
  C (88)called-up share capital 催缴股本 w8UUeF  
  C (89)capacity 生产能力 -$g~,dIwj  
  C (90)capacity ratios 生产能力比率 n= $ne2/  
  C (91)capital 资本 LCj3{>{/=  
  C (92)capital assets pricing model 资本资产计价模式 (=c,b9cb  
  C (93)capital commitment 承诺资本 <Ist^ h+o  
  C (94)capital employed 已运用的资本 [dFcxzM-N  
  C (95)capital expenditure 资本支出 2T(+VeMQ=  
  C (96)capital expenditure authorization 资本支出核准 rMjb,2*rC7  
  C (97)capital expenditure control 资本支出控制 p"jze3mF  
  C (98)capital expenditure proposal 资本支出申请 H7Z`aQC  
  C (99)capital funding planning 资本基金筹集计划 ]63! Wc  
  C (100)capital gain 资本收益 4<E <sD  
  C (101)capital investment appraisal 资本投资评估 Pn'QOVy  
  C (102)capital maintenance 资本保全 d/ 'A\"o+  
  C (103)capital resource planning 资本资源计划  [%gK^Zt  
  C (104)capital surplus 资本盈余 g]EQ2g_N1  
  C (105)capital turnover 资本周转率 N}.Q%&6:  
  C (106)card 记录卡  .ruz l(6  
  C (107)cash 现金 _qO;{%r  
  C (108)cash account 现金账户 a"v"n$  
  C (109)cash book 现金账薄 oo$WD6eCR  
  C (110)cash cow 金牛产品 'O\d<F.c$2  
  C (111)cash flow 现金流量 E.7AbHph0  
  C (112)cash discounted 现金贴现 Mip m&5R  
  C (113)cash flow budget 现金流量预算 tk3<sr"IQ  
  C (114)cash flow statement 现金流量表 "NX m\`8  
  C (115)cash ledger 现金分类账 c Eh0Vh-]  
  C (116)cash limit 现金限额 3isXgp8  
  C (117)CCA 现时成本会计 B BApL{  
  C (118)center 中心 = C$ @DNEc  
  C (119)changeover time 变更时间  Rsa\V6N>  
  C (120)chartered entity 特许经济个体 %>I?'y^  
  C (121)cheque 支票 s)o ,Fi  
  C (122)cheque register 支票登记薄 _.Z&<.lJ  
  C (123)coin analysis 零钱分类 web8QzLLB  
  C (124)classification 分类 5tgILxSK  
  C (125)clock card 工时卡 IgHs&=  
  C (126)code 代码 ^J#*n;OQ3A  
  C (127)commitment accounting 承诺确认会计 $Z(g=nS>  
  C (128)common cost 共同成本 4}r\E,`*X  
  C (129)company limited by guarantee 有限担保责任公司 !S > |Qh  
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