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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 )Ke*JJaq  
  A (2)absorbed overhead 已吸收制造费用 Fx-8M!  
  A (3)absorption costing 吸收成本计算 T&Lb<'f  
  A (4)account 账户,报表 (aD_zG=k5  
  A (5)accounting postulate 会计假设 {?'fyEeg  
  A (6)accounting series release 会计公告文件 7 S?4XyU/o  
  A (7)accounting valuation 会计计价 X]P:CY  
  A (8)account sale 承销清单 W 4F\}A  
  A (9)accountability concept 经营责任概念 J_s>N  
  A (10)accountancy 会计职业 v\p;SwI   
  A (11)accountant 会计师 \ Y"W u  
  A (12)accounting 会计 os/vtyP:a  
  A (13)agency cost 代理成本 0GJn_@hr  
  A (14)accounting bases 会计基础 jBegh9K Hq  
  A (15)accounting manual 会计手册 R {-5Etv  
  A (16)accounting period 会计期间 Pp )3(T:  
  A (17)accounting policies 会计方针 eImn+_ N3  
  A (18)accounting rate of return 会计报酬率 [B+W%g(c-  
  A (19)accounting reference date 会计参照日 (V4 ~`i4V  
  A (20)accounting reference period 会计参照期间 P2bZ65>3y  
  A (21)accrual concept 应计概念 G "73=8d  
  A (22)accrual expenses 应计费用 OKoan$#sn  
  A (23)acid test ration 速动比率(酸性测试比率) ULQMG'P^D  
  A (24)acquisition 购置 Dk?\)lD`  
  A (25)acquisition accounting 收购会计 33!oS&L  
  A (26)activity based accounting 作业基础成本计算 1Tu *79A  
  A (27)adjusting events 调整事项 qh`t-  
  A (28)administrative expenses 行政管理费 r/SG 4  
  A (29)advice note 发货通知 br|;'i%(  
  A (30)amortization 摊销 hiQha5  
  A (31)analytical review 分析性检查 g]*#%Xa  
  A (32)annual equivalent cost 年度等量成本法 'nF2aD%A  
  A (33)annual report and accounts 年度报告和报表 ^MVkZ{gtre  
  A (34)appraisal cost 检验成本 TYy.jFT-  
  A (35)appropriation account 盈余分配账户 ,T2G~^0  
  A (36)articles of association 公司章程细则 7}X[ 4("bB  
  A (37)assets 资产 5H ue7'LS  
  A (38)assets cover 资产保障 WL'P)lI5  
  A (39)asset value per share 每股资产价值 b[`Yi1^]%g  
  A (40)associated company 联营公司 '_V2!?+RU+  
  A (41)attainable standard 可达标准 {~F4WjHJp  
A (42)attributable profit 可归属利润 5-M&5f.   
  A (43)audit 审计 ONe# r KJ_  
  A (44)audit report 审计报告 uvrB5=u  
  A (45)auditing standards 审计准则 /kfgx{jZ  
  A (46)authorized share capital 额定股本 lyGhdgWc  
  A (47)available hours 可用小时 &}A[x1x06)  
  A (48)avoidable costs 可避免成本 }I :OsA w  
  B (49)back-to-back loan 易币贷款 d+'p@!W_  
  B (50)backflush accounting 倒退成本计算 cJrmm2.0kD  
  B (51)bad debts 坏帐 vvm0t"|\  
  B (52)bad debts ratio 坏帐比率 bua+I;b  
  B (53)bank charges 银行手续费 rY bpih=x  
  B (54)bank overdraft 银行透支 OVV]x{  
  B (55)bank reconciliation 银行存款调节表 0PWg;>^'  
  B (56)bank statement 银行对账单 Y*UA, <-  
  B (57)bankruptcy 破产 g[3)P+  
  B (58)basis of apportionment 分摊基础 l6d$V 9A  
  B (59)batch 批量 ,gS;m &!'J  
  B (60)batch costing 分批成本计算 Xwhui4'w  
  B (61)beta factor B(市场)风险因素 $g sxO!G  
  B (62)bill 账单 PS[+~>%  
  B (63)bill of exchange 汇票 6b:tyQ  
  B (64)bill of landing 提单 ia MUsa{  
  B (65)bill of materials 用料预计单 $f zaPD4.  
  B (66)bill payable 应付票据 } q$ WvY/  
  B (67)bill receivable 应收票据 \ioH\9  
  B (68)bin card 存货记录卡 `b^Ru+(dM  
  B (69)bonus 红利 }b-g*dn]5  
  B (70)book-keeping 薄记 (_"*NY0  
  B (71)Boston classification 波士顿分类 /C6k+0ApMT  
  B (72)breakeven chart 保本图 TTKs3iTXz  
  B (73)breakeven point 保本点 *" {lMZ +  
  B (74)breaking-down time 复位时间 bLwAXW2K+  
  B (75)budget 预算 lMBLIB]i  
  B (76)budget center 预算中心 / \hzb/  
  B (77)budget cost allowance 预算成本折让 wbst8 *$  
  B (78)budget manual 预算手册 1A\OC  
  B (79)budget period 预算期间 |fHV2Y`:g  
  B (80)budgetary control 预算控制 *#C+iAF|)'  
  B (81)budgeted capacity 预算生产能力 oIduxbAp  
  B (82)burden 制造费用 ]4pkcV P  
  B (83)business center 经营中心 nYX@J6!  
  B (84)business entity 营业个体 1#ft#-g}  
  B (85)business unit 经营单位 &MCbYph,  
B (86)buy-out management 管理性购买产权 +w+} b^4  
  B (87)by-product 副产品  {PVWD7  
  C (88)called-up share capital 催缴股本 |%' nVxc4r  
  C (89)capacity 生产能力 =_:et 0  
  C (90)capacity ratios 生产能力比率 o*o/q],C9-  
  C (91)capital 资本 u)~C;f)  
  C (92)capital assets pricing model 资本资产计价模式 6 BCf:mqP  
  C (93)capital commitment 承诺资本 9T*v9d  
  C (94)capital employed 已运用的资本 /so8WRu.  
  C (95)capital expenditure 资本支出 (w}H]LQ  
  C (96)capital expenditure authorization 资本支出核准 p{j.KI s7  
  C (97)capital expenditure control 资本支出控制 l p(8E6  
  C (98)capital expenditure proposal 资本支出申请 D"a~ #^  
  C (99)capital funding planning 资本基金筹集计划 ZR(x%ews  
  C (100)capital gain 资本收益 mD^ jd+  
  C (101)capital investment appraisal 资本投资评估 jW  3c"  
  C (102)capital maintenance 资本保全 lLF-{  
  C (103)capital resource planning 资本资源计划 _t Yx~J2.Q  
  C (104)capital surplus 资本盈余 :(M(>4t  
  C (105)capital turnover 资本周转率 vy\RcP  
  C (106)card 记录卡 'coV^~qy  
  C (107)cash 现金 4#:W.]U8  
  C (108)cash account 现金账户 ~NpA".PB  
  C (109)cash book 现金账薄 +Zaj,oEE  
  C (110)cash cow 金牛产品 2(#7[mgPI  
  C (111)cash flow 现金流量 %3ICI  
  C (112)cash discounted 现金贴现 z}*9uZ  
  C (113)cash flow budget 现金流量预算 x3o ]U)^  
  C (114)cash flow statement 现金流量表 UOxkO  
  C (115)cash ledger 现金分类账 ''0fF_P  
  C (116)cash limit 现金限额 Pc NkAo  
  C (117)CCA 现时成本会计 '*"vkgN  
  C (118)center 中心 6jC`8l:  
  C (119)changeover time 变更时间 !& z(:d  
  C (120)chartered entity 特许经济个体 v~@pMA$(h  
  C (121)cheque 支票 'qOREN  
  C (122)cheque register 支票登记薄 pUV/ Ul]  
  C (123)coin analysis 零钱分类 V0P>YQq9s  
  C (124)classification 分类 Q|D @Yd\  
  C (125)clock card 工时卡 F*3j.lI  
  C (126)code 代码 ?B}{GL2)  
  C (127)commitment accounting 承诺确认会计 q)^Jj ?W  
  C (128)common cost 共同成本 }M H0L#Tu  
  C (129)company limited by guarantee 有限担保责任公司 @ CZ  T  
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