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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 kj Lsk-  
  A (2)absorbed overhead 已吸收制造费用 IqvqvHxLX  
  A (3)absorption costing 吸收成本计算 ..P=D <'f  
  A (4)account 账户,报表 6=Y3(#Ddt  
  A (5)accounting postulate 会计假设 n9<roH  
  A (6)accounting series release 会计公告文件 tJ?qcT?  
  A (7)accounting valuation 会计计价 ,XWay%8{E  
  A (8)account sale 承销清单 U~u6}s]:  
  A (9)accountability concept 经营责任概念 htUy2v#V  
  A (10)accountancy 会计职业 H{ n>KZ]\  
  A (11)accountant 会计师 <r_P? lZW  
  A (12)accounting 会计 WL IDw@fv  
  A (13)agency cost 代理成本 xh+ AZ3  
  A (14)accounting bases 会计基础 r+{!@`dYi  
  A (15)accounting manual 会计手册 nhVK?  
  A (16)accounting period 会计期间 Dg9--wI}I9  
  A (17)accounting policies 会计方针 %KJ"rvi4K  
  A (18)accounting rate of return 会计报酬率 ~>}dse  
  A (19)accounting reference date 会计参照日 ^F0k2pB  
  A (20)accounting reference period 会计参照期间 'NQMZfz  
  A (21)accrual concept 应计概念 p"hm.=,  
  A (22)accrual expenses 应计费用 2 Ft0C2  
  A (23)acid test ration 速动比率(酸性测试比率) vxbH^b  
  A (24)acquisition 购置 ~cO?S2!W  
  A (25)acquisition accounting 收购会计 7':5  
  A (26)activity based accounting 作业基础成本计算 *@bg/S K%  
  A (27)adjusting events 调整事项 sx)$=~o  
  A (28)administrative expenses 行政管理费 JqVBT+:  
  A (29)advice note 发货通知 wS F!Xx0  
  A (30)amortization 摊销 >j(I[_g  
  A (31)analytical review 分析性检查 h8iaJqqvJ  
  A (32)annual equivalent cost 年度等量成本法 C;58z 5*,  
  A (33)annual report and accounts 年度报告和报表 Q8}TNJsU  
  A (34)appraisal cost 检验成本 :|3"H&FWK  
  A (35)appropriation account 盈余分配账户 KV^:sxU  
  A (36)articles of association 公司章程细则 2HvTM8  
  A (37)assets 资产 +YQ)}v  
  A (38)assets cover 资产保障 a>)_ `m  
  A (39)asset value per share 每股资产价值 F? RCaj  
  A (40)associated company 联营公司 xoz*UA.  
  A (41)attainable standard 可达标准 0] :*v?  
A (42)attributable profit 可归属利润 8r`VbgI&  
  A (43)audit 审计 *hk{q/*Qw  
  A (44)audit report 审计报告 xVHQ[I%  
  A (45)auditing standards 审计准则 Gg}LC+Y  
  A (46)authorized share capital 额定股本 @mQ/W Ys  
  A (47)available hours 可用小时 ?FY@fO?es  
  A (48)avoidable costs 可避免成本 H649J)v+m  
  B (49)back-to-back loan 易币贷款 JL]k:i^`A  
  B (50)backflush accounting 倒退成本计算 ~$y#(YbH  
  B (51)bad debts 坏帐 m &3HFf  
  B (52)bad debts ratio 坏帐比率 "EOk^1,y  
  B (53)bank charges 银行手续费 xvdnEaWe$  
  B (54)bank overdraft 银行透支 By"^ Z`EP4  
  B (55)bank reconciliation 银行存款调节表 _Ssv:x c,  
  B (56)bank statement 银行对账单 (_%JF[W  
  B (57)bankruptcy 破产 nL7S3  
  B (58)basis of apportionment 分摊基础 QRg"/62WCD  
  B (59)batch 批量 xd bu|fC  
  B (60)batch costing 分批成本计算 vZ_DG}n11  
  B (61)beta factor B(市场)风险因素 AT8B!m   
  B (62)bill 账单 1v[#::Bs  
  B (63)bill of exchange 汇票 6gg#Z  
  B (64)bill of landing 提单 8eS@<[[F#  
  B (65)bill of materials 用料预计单 K;ry4/Vap  
  B (66)bill payable 应付票据 X."h Tha5  
  B (67)bill receivable 应收票据 HkfSx rTgQ  
  B (68)bin card 存货记录卡 `3>)BV<P  
  B (69)bonus 红利 V%{ 9o  
  B (70)book-keeping 薄记 5EV8zf  
  B (71)Boston classification 波士顿分类 p@NEr,GB  
  B (72)breakeven chart 保本图 My6]k?;}(  
  B (73)breakeven point 保本点 H~_^w.P  
  B (74)breaking-down time 复位时间 &>) `P[x  
  B (75)budget 预算 )qe$rD;N  
  B (76)budget center 预算中心 X/;"CM  
  B (77)budget cost allowance 预算成本折让 !Lg}q!*%>V  
  B (78)budget manual 预算手册 g*w-"%"O  
  B (79)budget period 预算期间 [r/Seg"  
  B (80)budgetary control 预算控制 *Y^Y  
  B (81)budgeted capacity 预算生产能力 #:ED 0</  
  B (82)burden 制造费用 +}G>M=t::  
  B (83)business center 经营中心 &' Nk2{  
  B (84)business entity 营业个体 b]s1Q ]V  
  B (85)business unit 经营单位 k+m_L{#m5  
B (86)buy-out management 管理性购买产权 {7pE9R5  
  B (87)by-product 副产品 r Y_C3;B  
  C (88)called-up share capital 催缴股本 d,Dg"Z  
  C (89)capacity 生产能力 c;t(j'k`  
  C (90)capacity ratios 生产能力比率 8w@W8(3B  
  C (91)capital 资本 si mX  
  C (92)capital assets pricing model 资本资产计价模式 R=Ly49  
  C (93)capital commitment 承诺资本 @=zBF'<.9  
  C (94)capital employed 已运用的资本 tpx3:|  
  C (95)capital expenditure 资本支出 {' wU&!  
  C (96)capital expenditure authorization 资本支出核准 KbuGf$Bv  
  C (97)capital expenditure control 资本支出控制 -Bwu$$ 0  
  C (98)capital expenditure proposal 资本支出申请 B|q3;P  
  C (99)capital funding planning 资本基金筹集计划 kAQ\t?`x  
  C (100)capital gain 资本收益 q@RY.&mgW  
  C (101)capital investment appraisal 资本投资评估 n`I jG  
  C (102)capital maintenance 资本保全 7i|hlk;  
  C (103)capital resource planning 资本资源计划 RWh}?vs_  
  C (104)capital surplus 资本盈余 Kn9=a-b?,  
  C (105)capital turnover 资本周转率 C;:1CK  
  C (106)card 记录卡 S,<.!v57  
  C (107)cash 现金 \tw#p k  
  C (108)cash account 现金账户 : PjUl  
  C (109)cash book 现金账薄 tL4]6u  
  C (110)cash cow 金牛产品 A'AWuj\r2R  
  C (111)cash flow 现金流量 >0;"qT  
  C (112)cash discounted 现金贴现 j n&9<"W  
  C (113)cash flow budget 现金流量预算 K/.hJ  
  C (114)cash flow statement 现金流量表 )'I<xx' 1  
  C (115)cash ledger 现金分类账 v,.n/@s|X  
  C (116)cash limit 现金限额 I\4`90uBN  
  C (117)CCA 现时成本会计 HOQ _T4  
  C (118)center 中心 vM3|Ti>a'  
  C (119)changeover time 变更时间 [@Fe RIu8  
  C (120)chartered entity 特许经济个体 \3Ald.EqtM  
  C (121)cheque 支票 fvBC9^3  
  C (122)cheque register 支票登记薄 yNMwd.r[  
  C (123)coin analysis 零钱分类 [\M?8R$)  
  C (124)classification 分类 m"m;(T{ v  
  C (125)clock card 工时卡 ZT- 45_  
  C (126)code 代码 LAVt/TcZS|  
  C (127)commitment accounting 承诺确认会计 "s6_lhu=E7  
  C (128)common cost 共同成本 Nm :<rI,^  
  C (129)company limited by guarantee 有限担保责任公司  x g5@;p  
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