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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 8eS(gKD  
  A (2)absorbed overhead 已吸收制造费用 I!Z`'1"  
  A (3)absorption costing 吸收成本计算 z:#]P0  
  A (4)account 账户,报表 .u&xo{$'dS  
  A (5)accounting postulate 会计假设 =Z:] %  
  A (6)accounting series release 会计公告文件 ?/3wO/7[  
  A (7)accounting valuation 会计计价 V )<>W_g  
  A (8)account sale 承销清单  *XhlIQ  
  A (9)accountability concept 经营责任概念 <@ .e.H  
  A (10)accountancy 会计职业 R}0gIp=  
  A (11)accountant 会计师 <x^$Fu  
  A (12)accounting 会计 jDY B*Y^F  
  A (13)agency cost 代理成本 ]LC4rS  
  A (14)accounting bases 会计基础 ^~[7])}g6  
  A (15)accounting manual 会计手册 J.1 c,@  
  A (16)accounting period 会计期间 TI7$J #  
  A (17)accounting policies 会计方针 _ l`F}v  
  A (18)accounting rate of return 会计报酬率 p<r<Y %  
  A (19)accounting reference date 会计参照日 ISpV={$Zd  
  A (20)accounting reference period 会计参照期间 h(/? 81:  
  A (21)accrual concept 应计概念 OOSf<I*>  
  A (22)accrual expenses 应计费用 -iDs:J4Iq  
  A (23)acid test ration 速动比率(酸性测试比率) M?h{'$T  
  A (24)acquisition 购置 '\#q7YjaL  
  A (25)acquisition accounting 收购会计 m| ,Tk:xH  
  A (26)activity based accounting 作业基础成本计算 jum"T\  
  A (27)adjusting events 调整事项 I+& T}R  
  A (28)administrative expenses 行政管理费 Ww-x+U\l  
  A (29)advice note 发货通知 1YV1 Xnn,  
  A (30)amortization 摊销 L[2qCxB'^  
  A (31)analytical review 分析性检查 ! *sXLlS  
  A (32)annual equivalent cost 年度等量成本法 hH1Q:}a  
  A (33)annual report and accounts 年度报告和报表 :b44LXKCP  
  A (34)appraisal cost 检验成本 `nyz,  
  A (35)appropriation account 盈余分配账户 D", L.  
  A (36)articles of association 公司章程细则 &gXL{cK'%  
  A (37)assets 资产 3HrG^ /  
  A (38)assets cover 资产保障 FSQB{9,H  
  A (39)asset value per share 每股资产价值 *B|hRZka1A  
  A (40)associated company 联营公司 Qf=^C Q=lV  
  A (41)attainable standard 可达标准 yQrgOdo,w  
A (42)attributable profit 可归属利润 -t4:%-wv  
  A (43)audit 审计  ImhkU%  
  A (44)audit report 审计报告 +yO) 3  
  A (45)auditing standards 审计准则 FAnz0p+t  
  A (46)authorized share capital 额定股本 G!I++M"  
  A (47)available hours 可用小时 [}4zqY{  
  A (48)avoidable costs 可避免成本 ^&YtZjV  
  B (49)back-to-back loan 易币贷款 bPFGQlmIO  
  B (50)backflush accounting 倒退成本计算 *1dZs~_  
  B (51)bad debts 坏帐 v"1&xe^4  
  B (52)bad debts ratio 坏帐比率 u;t<rEC2  
  B (53)bank charges 银行手续费 YdCl  
  B (54)bank overdraft 银行透支 MM32\}Y6  
  B (55)bank reconciliation 银行存款调节表 Gky*EY  
  B (56)bank statement 银行对账单 aE07#  
  B (57)bankruptcy 破产 y ~  K8  
  B (58)basis of apportionment 分摊基础 g4WmUV#wp  
  B (59)batch 批量 ^ ` yhN  
  B (60)batch costing 分批成本计算 P}Ig6^[m\  
  B (61)beta factor B(市场)风险因素 ZvF#J_%gE5  
  B (62)bill 账单 B1} i0pV,,  
  B (63)bill of exchange 汇票 > V(C>^%->  
  B (64)bill of landing 提单 w@-G_-6W  
  B (65)bill of materials 用料预计单 _K9PA[m5 ~  
  B (66)bill payable 应付票据 ELwXp|L  
  B (67)bill receivable 应收票据 \2/X$x<?X  
  B (68)bin card 存货记录卡 7%"|6dw  
  B (69)bonus 红利 Ja3#W K  
  B (70)book-keeping 薄记 @TALZk'%  
  B (71)Boston classification 波士顿分类 F[\T'{  
  B (72)breakeven chart 保本图 #eKKH]J/  
  B (73)breakeven point 保本点 hD5@PeLh  
  B (74)breaking-down time 复位时间 ?/&X _O  
  B (75)budget 预算 Nt8"6k_  
  B (76)budget center 预算中心 z!6_u@^-  
  B (77)budget cost allowance 预算成本折让 6E) T;R(@  
  B (78)budget manual 预算手册 EN`JzL jP  
  B (79)budget period 预算期间 ODu/B'*  
  B (80)budgetary control 预算控制 |gA@$1+}  
  B (81)budgeted capacity 预算生产能力 n/;{-  
  B (82)burden 制造费用 2Di~}*9&  
  B (83)business center 经营中心 ]CP5s5  
  B (84)business entity 营业个体 |iJz[%  
  B (85)business unit 经营单位 KN_n:`cH{  
B (86)buy-out management 管理性购买产权 qE2<vjRg  
  B (87)by-product 副产品 h:Gs9]Lvtv  
  C (88)called-up share capital 催缴股本 ',hoe  
  C (89)capacity 生产能力 -!+i ^r  
  C (90)capacity ratios 生产能力比率 +jrx;xwot  
  C (91)capital 资本 TgV-U  
  C (92)capital assets pricing model 资本资产计价模式 4mY^pQ1=L  
  C (93)capital commitment 承诺资本 ,'c%S|]U7  
  C (94)capital employed 已运用的资本 1R-0b{w[  
  C (95)capital expenditure 资本支出 ypM,i  
  C (96)capital expenditure authorization 资本支出核准 fAStM:  
  C (97)capital expenditure control 资本支出控制 JL_(%._J  
  C (98)capital expenditure proposal 资本支出申请 aEdMZ+P.  
  C (99)capital funding planning 资本基金筹集计划 Jy:@&c  
  C (100)capital gain 资本收益 $]?pAqU\  
  C (101)capital investment appraisal 资本投资评估 ^e "4@O"  
  C (102)capital maintenance 资本保全 51s\)d%l  
  C (103)capital resource planning 资本资源计划 5%(  
  C (104)capital surplus 资本盈余 N''xdz3Z  
  C (105)capital turnover 资本周转率 =4q5KI  
  C (106)card 记录卡 o7we'1(O  
  C (107)cash 现金 Onqapm0  
  C (108)cash account 现金账户 <8%+-[(  
  C (109)cash book 现金账薄 tx;2C|S$oU  
  C (110)cash cow 金牛产品 \Yp"D7:Qi  
  C (111)cash flow 现金流量 >}.~Y#Ge  
  C (112)cash discounted 现金贴现 !pe[H*Cy  
  C (113)cash flow budget 现金流量预算 :D}?H@(69  
  C (114)cash flow statement 现金流量表 7]u_  
  C (115)cash ledger 现金分类账 u@Gum|_=N  
  C (116)cash limit 现金限额 b7xOm"X,N  
  C (117)CCA 现时成本会计 5D3&E_S  
  C (118)center 中心 q:>`|~MX  
  C (119)changeover time 变更时间 miBCq l@x  
  C (120)chartered entity 特许经济个体 ajRht +{  
  C (121)cheque 支票  U'b}%[  
  C (122)cheque register 支票登记薄 49/2E@G4.  
  C (123)coin analysis 零钱分类 e+Mm!\ ;`  
  C (124)classification 分类 rfdA?X{Q0  
  C (125)clock card 工时卡 Wsd_RT}ww  
  C (126)code 代码 i{:?Iw 'ay  
  C (127)commitment accounting 承诺确认会计 6;I zw$X  
  C (128)common cost 共同成本 RU.j[8N$  
  C (129)company limited by guarantee 有限担保责任公司 BB,-HhYT0  
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