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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 f')3~)"  
  A (2)absorbed overhead 已吸收制造费用 GcA!I!j/  
  A (3)absorption costing 吸收成本计算 !e(ZEV g  
  A (4)account 账户,报表 & wG3RR|  
  A (5)accounting postulate 会计假设 bmu<V1[W  
  A (6)accounting series release 会计公告文件 +H8;*uZ|k,  
  A (7)accounting valuation 会计计价 `Ef &h V  
  A (8)account sale 承销清单 m[!AOln)  
  A (9)accountability concept 经营责任概念 n:5*Tg9  
  A (10)accountancy 会计职业 "Gm:M  
  A (11)accountant 会计师 ]Zz<9zix  
  A (12)accounting 会计  {r?qI  
  A (13)agency cost 代理成本 KqT~MPl  
  A (14)accounting bases 会计基础 > [|SF%  
  A (15)accounting manual 会计手册 z0m[25FQG  
  A (16)accounting period 会计期间 B\ a#Vtyut  
  A (17)accounting policies 会计方针 R@H}n3,  
  A (18)accounting rate of return 会计报酬率 )gq(  
  A (19)accounting reference date 会计参照日 dwt<s [k  
  A (20)accounting reference period 会计参照期间 R WU,v{I9  
  A (21)accrual concept 应计概念 DUK.-|a7  
  A (22)accrual expenses 应计费用 BA+:}81&<q  
  A (23)acid test ration 速动比率(酸性测试比率) v__;oqN0  
  A (24)acquisition 购置 w_ po47S4  
  A (25)acquisition accounting 收购会计 59I}  
  A (26)activity based accounting 作业基础成本计算 \ml6B6  
  A (27)adjusting events 调整事项 C JNz J(  
  A (28)administrative expenses 行政管理费 4D\+_Ic3  
  A (29)advice note 发货通知 .cX,"2;n  
  A (30)amortization 摊销 pd{;`EW|  
  A (31)analytical review 分析性检查 ~IE5j,SC  
  A (32)annual equivalent cost 年度等量成本法 =7Y gES  
  A (33)annual report and accounts 年度报告和报表 {\HE'C/?  
  A (34)appraisal cost 检验成本 6}6ky9  
  A (35)appropriation account 盈余分配账户 8Bnw//_pT  
  A (36)articles of association 公司章程细则 @9rmm)TZ  
  A (37)assets 资产 e[@ ^UY  
  A (38)assets cover 资产保障 :4 D#hOI  
  A (39)asset value per share 每股资产价值 SEXLi8;/  
  A (40)associated company 联营公司 ^(0tNX/XD  
  A (41)attainable standard 可达标准 ;Q.g[[J/p  
A (42)attributable profit 可归属利润 D|D1`CIM  
  A (43)audit 审计 cMEM}Qh T  
  A (44)audit report 审计报告 jdYv*/^  
  A (45)auditing standards 审计准则 ^Y:Q%?uB/  
  A (46)authorized share capital 额定股本 Ueyt}44.e2  
  A (47)available hours 可用小时 #dGg !D  
  A (48)avoidable costs 可避免成本 r4xq%hy  
  B (49)back-to-back loan 易币贷款 uGQCW\!"4  
  B (50)backflush accounting 倒退成本计算 &xqe8!FeA  
  B (51)bad debts 坏帐 C"IP1N  
  B (52)bad debts ratio 坏帐比率 VrokEK*qbY  
  B (53)bank charges 银行手续费 NB&u^8b  
  B (54)bank overdraft 银行透支 8&=+Mw  
  B (55)bank reconciliation 银行存款调节表 yf=ek= =  
  B (56)bank statement 银行对账单 2r~ Nh](  
  B (57)bankruptcy 破产 m(3bO[u1  
  B (58)basis of apportionment 分摊基础 ::vw 1Es  
  B (59)batch 批量 I$`Vw >  
  B (60)batch costing 分批成本计算 '}5}wCLA  
  B (61)beta factor B(市场)风险因素 8[FC  
  B (62)bill 账单 .6 E7 R  
  B (63)bill of exchange 汇票 _+8$=k2nM  
  B (64)bill of landing 提单 Dg#Ab8  
  B (65)bill of materials 用料预计单 =k[!p'~jD  
  B (66)bill payable 应付票据 *0R=(Gy  
  B (67)bill receivable 应收票据 r`cCHZo/V  
  B (68)bin card 存货记录卡 7q|(ZZa  
  B (69)bonus 红利 )vS## -[_  
  B (70)book-keeping 薄记  j>s%q .  
  B (71)Boston classification 波士顿分类 yg2~qa:dZ  
  B (72)breakeven chart 保本图 d~| qx  
  B (73)breakeven point 保本点 I01On>"@7  
  B (74)breaking-down time 复位时间 %'* |N [  
  B (75)budget 预算 DoPm{055J  
  B (76)budget center 预算中心 "MXd!  
  B (77)budget cost allowance 预算成本折让 ;:9 x.IkxC  
  B (78)budget manual 预算手册 5Kv=;o=U  
  B (79)budget period 预算期间 EW4XFP4 c  
  B (80)budgetary control 预算控制 _jZDSz|Yb  
  B (81)budgeted capacity 预算生产能力 ZrA\a#z"<  
  B (82)burden 制造费用 cx2s|@u0  
  B (83)business center 经营中心 l:HO|Mq  
  B (84)business entity 营业个体 } 2 )s%  
  B (85)business unit 经营单位 cp?`\P  
B (86)buy-out management 管理性购买产权 {djOU 9]  
  B (87)by-product 副产品 N"t, 6tH  
  C (88)called-up share capital 催缴股本 JZL!(>tI  
  C (89)capacity 生产能力 ;g m){ g  
  C (90)capacity ratios 生产能力比率 i}<R >]S  
  C (91)capital 资本 h)wR[N]n  
  C (92)capital assets pricing model 资本资产计价模式 NE9e br K  
  C (93)capital commitment 承诺资本 >M:5yk@  
  C (94)capital employed 已运用的资本 +d6E)~qKL  
  C (95)capital expenditure 资本支出 'KQu z)-  
  C (96)capital expenditure authorization 资本支出核准 Y+?bo9CES!  
  C (97)capital expenditure control 资本支出控制 V7401@F  
  C (98)capital expenditure proposal 资本支出申请 ']vX  
  C (99)capital funding planning 资本基金筹集计划 wOi>i`D&  
  C (100)capital gain 资本收益 %k$C   
  C (101)capital investment appraisal 资本投资评估 ~82jL%-u  
  C (102)capital maintenance 资本保全 5Ij_$ a  
  C (103)capital resource planning 资本资源计划 !Q7   
  C (104)capital surplus 资本盈余 nLtP^ 1~9H  
  C (105)capital turnover 资本周转率 ^1cqx]>E  
  C (106)card 记录卡 ~hvhT}lE  
  C (107)cash 现金 "W+4`A(/l  
  C (108)cash account 现金账户 W: ?-d{  
  C (109)cash book 现金账薄 x(b&r g.-0  
  C (110)cash cow 金牛产品 ,XA;S5FE  
  C (111)cash flow 现金流量 0KDDAkR5R  
  C (112)cash discounted 现金贴现 s\jLIrG8  
  C (113)cash flow budget 现金流量预算 ~!A,I 9  
  C (114)cash flow statement 现金流量表 Pucf0 #  
  C (115)cash ledger 现金分类账 p[o2F5 T2  
  C (116)cash limit 现金限额 N l@Hx  
  C (117)CCA 现时成本会计 <![T~<.  
  C (118)center 中心 <m(nZ'Zqz2  
  C (119)changeover time 变更时间 56bB~ =c  
  C (120)chartered entity 特许经济个体 H7SqM D*y9  
  C (121)cheque 支票 . t3@86xTJ  
  C (122)cheque register 支票登记薄 "Z{^i3 gN  
  C (123)coin analysis 零钱分类 {9l4 pT3  
  C (124)classification 分类 9M7P]$^  
  C (125)clock card 工时卡 d=5D 9' +  
  C (126)code 代码 *Cb(4h-  
  C (127)commitment accounting 承诺确认会计 lpp'.HTP  
  C (128)common cost 共同成本 2d>PN^x  
  C (129)company limited by guarantee 有限担保责任公司 S$H4xkKs  
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