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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 xa)p ,  
  A (2)absorbed overhead 已吸收制造费用 $@Vn+| Ix  
  A (3)absorption costing 吸收成本计算 %"{P?V<-V  
  A (4)account 账户,报表 FAM{p=t]HT  
  A (5)accounting postulate 会计假设 Htgo=7!?\3  
  A (6)accounting series release 会计公告文件 lAnq2j|  
  A (7)accounting valuation 会计计价 *}]#E$  
  A (8)account sale 承销清单 f"7MYw\  
  A (9)accountability concept 经营责任概念 'w ,gYW  
  A (10)accountancy 会计职业 ST{Vi';}  
  A (11)accountant 会计师 uw3vYYFX  
  A (12)accounting 会计 7^i7U-A<A  
  A (13)agency cost 代理成本 O>DS%6/G  
  A (14)accounting bases 会计基础 =q VT  
  A (15)accounting manual 会计手册 JU)^b V_  
  A (16)accounting period 会计期间 +2iD9X{$MX  
  A (17)accounting policies 会计方针 CU|E-XPW  
  A (18)accounting rate of return 会计报酬率 &5 y  
  A (19)accounting reference date 会计参照日 \ ITd\)F%N  
  A (20)accounting reference period 会计参照期间 5Y+YN1  
  A (21)accrual concept 应计概念 # `^nmC/F  
  A (22)accrual expenses 应计费用 QD7KE6KP'  
  A (23)acid test ration 速动比率(酸性测试比率) (xG%H:6,  
  A (24)acquisition 购置 P^OmJ;""D  
  A (25)acquisition accounting 收购会计 *6yY>LW  
  A (26)activity based accounting 作业基础成本计算 3VLwY!2:  
  A (27)adjusting events 调整事项 uzH MQp  
  A (28)administrative expenses 行政管理费 B.y}S  
  A (29)advice note 发货通知 ?pZ"7kkD  
  A (30)amortization 摊销 [7}3k?42X  
  A (31)analytical review 分析性检查 kl]V_ 7[  
  A (32)annual equivalent cost 年度等量成本法 e%e.|+  
  A (33)annual report and accounts 年度报告和报表 c!E{fSP  
  A (34)appraisal cost 检验成本 JtO}i{A  
  A (35)appropriation account 盈余分配账户 ?3~t%Q`  
  A (36)articles of association 公司章程细则 [;wJM|Z J0  
  A (37)assets 资产 ;B@#,6t/  
  A (38)assets cover 资产保障 _&]7  
  A (39)asset value per share 每股资产价值 C<_\{de|9  
  A (40)associated company 联营公司 =0?5hxMd  
  A (41)attainable standard 可达标准 .F,l>wUNe  
A (42)attributable profit 可归属利润 t]SB .ja  
  A (43)audit 审计 deAV:c  
  A (44)audit report 审计报告 MiZ<v/L2  
  A (45)auditing standards 审计准则 [2,D]e  
  A (46)authorized share capital 额定股本 @RPQ 1da  
  A (47)available hours 可用小时 r[(;J0=  
  A (48)avoidable costs 可避免成本 Tz )Ku  
  B (49)back-to-back loan 易币贷款 :,l16{^  
  B (50)backflush accounting 倒退成本计算 [y8(v ~H  
  B (51)bad debts 坏帐 C&yZ`[K  
  B (52)bad debts ratio 坏帐比率 oJD]h/fQs  
  B (53)bank charges 银行手续费 $9?:P}$v  
  B (54)bank overdraft 银行透支 +d#8/S*  
  B (55)bank reconciliation 银行存款调节表 Ug+ K:YUq  
  B (56)bank statement 银行对账单 D9TjjA|zS  
  B (57)bankruptcy 破产 (eF[nfM  
  B (58)basis of apportionment 分摊基础 c@g(_%_|2  
  B (59)batch 批量 se.HA  
  B (60)batch costing 分批成本计算 gM&O dT+i  
  B (61)beta factor B(市场)风险因素 s=:)!M.i  
  B (62)bill 账单 ng/h6 S  
  B (63)bill of exchange 汇票 gIrbOMQ7  
  B (64)bill of landing 提单 .#~!w!T  
  B (65)bill of materials 用料预计单 B>1,I'/$.  
  B (66)bill payable 应付票据 JOG- i  
  B (67)bill receivable 应收票据 @&G}'6vF!  
  B (68)bin card 存货记录卡 ftpPrtaP  
  B (69)bonus 红利  p0W<K  
  B (70)book-keeping 薄记 *` mxv0w~(  
  B (71)Boston classification 波士顿分类 6:wk=#w  
  B (72)breakeven chart 保本图 Je|:\Qk  
  B (73)breakeven point 保本点 F m:Ys](  
  B (74)breaking-down time 复位时间 ?#GTD?3d  
  B (75)budget 预算 7>z {2D  
  B (76)budget center 预算中心 R +@|#!  
  B (77)budget cost allowance 预算成本折让 qeFaY74S  
  B (78)budget manual 预算手册 4AzDWK@/  
  B (79)budget period 预算期间 2T}>9X  
  B (80)budgetary control 预算控制 E{[Y8U1n  
  B (81)budgeted capacity 预算生产能力 l7uTk5  
  B (82)burden 制造费用 2OpA1$n6  
  B (83)business center 经营中心 r-YJ$/J  
  B (84)business entity 营业个体 oU n+tu:  
  B (85)business unit 经营单位 p>eYi \'  
B (86)buy-out management 管理性购买产权 8x- 19#  
  B (87)by-product 副产品 P>rRD`Yy\  
  C (88)called-up share capital 催缴股本 `Kg!aN  
  C (89)capacity 生产能力 c$,1j%[)  
  C (90)capacity ratios 生产能力比率 ?{aC-3VAT  
  C (91)capital 资本 }j2;B 8j  
  C (92)capital assets pricing model 资本资产计价模式 !U:&8Le  
  C (93)capital commitment 承诺资本 c $r"q :\  
  C (94)capital employed 已运用的资本 $1B?@~&  
  C (95)capital expenditure 资本支出 Y!45Kio  
  C (96)capital expenditure authorization 资本支出核准 EVLL,x.~:z  
  C (97)capital expenditure control 资本支出控制 Wu* 4r0  
  C (98)capital expenditure proposal 资本支出申请 KDb j C'3  
  C (99)capital funding planning 资本基金筹集计划 *lA+ -gkK*  
  C (100)capital gain 资本收益 S`YT"|~  
  C (101)capital investment appraisal 资本投资评估 bvJ@H Z$   
  C (102)capital maintenance 资本保全 =8#.=J[/  
  C (103)capital resource planning 资本资源计划 9QX!HQ|5y8  
  C (104)capital surplus 资本盈余 m-$}'mEO  
  C (105)capital turnover 资本周转率 9]Ue%%vM  
  C (106)card 记录卡 JwxKWVpWv  
  C (107)cash 现金 OqS!y( (  
  C (108)cash account 现金账户 ML'y`S  
  C (109)cash book 现金账薄 DzMg^Kp  
  C (110)cash cow 金牛产品 &k,DAx`rN;  
  C (111)cash flow 现金流量 ROn@tW  
  C (112)cash discounted 现金贴现 PX/Y?DP  
  C (113)cash flow budget 现金流量预算 *Sdx:G~gp  
  C (114)cash flow statement 现金流量表 oh:9v+  
  C (115)cash ledger 现金分类账 7omHorU+  
  C (116)cash limit 现金限额 OS`jttU@  
  C (117)CCA 现时成本会计 a9;KS>~bq  
  C (118)center 中心  :QP1!  
  C (119)changeover time 变更时间 i$%Bo/Y   
  C (120)chartered entity 特许经济个体 t O.5  
  C (121)cheque 支票 )bih>>H  
  C (122)cheque register 支票登记薄 O$r/ {{I.  
  C (123)coin analysis 零钱分类 .xwskzJ3  
  C (124)classification 分类 6QA`u*  
  C (125)clock card 工时卡 k L6s49  
  C (126)code 代码 )%S@l<%@?  
  C (127)commitment accounting 承诺确认会计 n_; s2,2r  
  C (128)common cost 共同成本 $365VTh"  
  C (129)company limited by guarantee 有限担保责任公司 mST8+R@S  
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