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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 [B^G-  
  A (2)absorbed overhead 已吸收制造费用 u+D[_yd^  
  A (3)absorption costing 吸收成本计算 q0O&UE)6Y  
  A (4)account 账户,报表 [s` G^  
  A (5)accounting postulate 会计假设 0{) $SY  
  A (6)accounting series release 会计公告文件 RFko>d  
  A (7)accounting valuation 会计计价 otr>3a*'  
  A (8)account sale 承销清单 pCU*@c!  
  A (9)accountability concept 经营责任概念 (~s|=Hxq|-  
  A (10)accountancy 会计职业 VC-;S7k  
  A (11)accountant 会计师 Ip?]K*sq  
  A (12)accounting 会计 C3VLV&wF  
  A (13)agency cost 代理成本 Yck~xt&]  
  A (14)accounting bases 会计基础 g4&jo_3:p  
  A (15)accounting manual 会计手册 H4<Nnd\   
  A (16)accounting period 会计期间 t FgX\4  
  A (17)accounting policies 会计方针 N[U9d}Zv  
  A (18)accounting rate of return 会计报酬率 bJ3(ckhq  
  A (19)accounting reference date 会计参照日 8`v$liH  
  A (20)accounting reference period 会计参照期间 Zk? =  
  A (21)accrual concept 应计概念 J]pa4C`  
  A (22)accrual expenses 应计费用 `v nJ4*  
  A (23)acid test ration 速动比率(酸性测试比率) *'ZN:5%H  
  A (24)acquisition 购置 F}X0',   
  A (25)acquisition accounting 收购会计 $Ui&D I  
  A (26)activity based accounting 作业基础成本计算 |L:Cn J  
  A (27)adjusting events 调整事项 >V;,#5F_  
  A (28)administrative expenses 行政管理费 RL}KAGK  
  A (29)advice note 发货通知 rdJB*Rlkh  
  A (30)amortization 摊销 F#V q#|_)>  
  A (31)analytical review 分析性检查 IFuZ]CBz  
  A (32)annual equivalent cost 年度等量成本法 "uD= KlA  
  A (33)annual report and accounts 年度报告和报表 Z1,gtl ?  
  A (34)appraisal cost 检验成本 MZv\ C  
  A (35)appropriation account 盈余分配账户 S~ F`  
  A (36)articles of association 公司章程细则 1n%8j*bJq  
  A (37)assets 资产 c-CYdi@  
  A (38)assets cover 资产保障 >nn Y:7m  
  A (39)asset value per share 每股资产价值 w+AuMc  
  A (40)associated company 联营公司 X K>&$<5{  
  A (41)attainable standard 可达标准 G'#41>q+  
A (42)attributable profit 可归属利润 jO'|mGUM  
  A (43)audit 审计 >+9JD%]x]  
  A (44)audit report 审计报告 t})$lM  
  A (45)auditing standards 审计准则  6sxz_f  
  A (46)authorized share capital 额定股本 &M"ouy Zo9  
  A (47)available hours 可用小时 yA7 )Y})>  
  A (48)avoidable costs 可避免成本 H[Weu  
  B (49)back-to-back loan 易币贷款 raB+,Oi$G  
  B (50)backflush accounting 倒退成本计算 uV]ULm#,i  
  B (51)bad debts 坏帐 CjL<RJR=  
  B (52)bad debts ratio 坏帐比率 ;vp\YIeX1  
  B (53)bank charges 银行手续费 K"{HseN{  
  B (54)bank overdraft 银行透支 _ PWj(});  
  B (55)bank reconciliation 银行存款调节表 <94G  
  B (56)bank statement 银行对账单 Ruaur]  
  B (57)bankruptcy 破产 %c/^_.  
  B (58)basis of apportionment 分摊基础 )0CQP  
  B (59)batch 批量 FGanxv@15  
  B (60)batch costing 分批成本计算 "mIgs9l$  
  B (61)beta factor B(市场)风险因素 aXR%;]<Dw  
  B (62)bill 账单 VOgi7\  
  B (63)bill of exchange 汇票 $k 2)8#\  
  B (64)bill of landing 提单 d@kc[WLD^  
  B (65)bill of materials 用料预计单 \0*l,i1&  
  B (66)bill payable 应付票据 +m$5a YX  
  B (67)bill receivable 应收票据 Dpqt;8"2L  
  B (68)bin card 存货记录卡 UpUp8%fCU  
  B (69)bonus 红利 =dH$2W)G  
  B (70)book-keeping 薄记 Tz-X o  
  B (71)Boston classification 波士顿分类 3<(q }  
  B (72)breakeven chart 保本图 lrEj/"M  
  B (73)breakeven point 保本点 - |_ir-j  
  B (74)breaking-down time 复位时间 m *X7T  
  B (75)budget 预算 'jaoO9KY K  
  B (76)budget center 预算中心 grcbH  
  B (77)budget cost allowance 预算成本折让 \M+L3*W  
  B (78)budget manual 预算手册 >1|g5  
  B (79)budget period 预算期间 #MgvG ,  
  B (80)budgetary control 预算控制 :BZ0 7`9  
  B (81)budgeted capacity 预算生产能力 q&si%  
  B (82)burden 制造费用 .YcN S%  
  B (83)business center 经营中心 dbF M,"^  
  B (84)business entity 营业个体 UH3t(o7O  
  B (85)business unit 经营单位 Dgi~rr1`'s  
B (86)buy-out management 管理性购买产权 f} K`Jm_}?  
  B (87)by-product 副产品 KS< Jv;  
  C (88)called-up share capital 催缴股本 (H#M<N  
  C (89)capacity 生产能力 FxU'LN<;HY  
  C (90)capacity ratios 生产能力比率 k`YYZt]@  
  C (91)capital 资本 }vh Za p^  
  C (92)capital assets pricing model 资本资产计价模式 t9 F=^)s  
  C (93)capital commitment 承诺资本 d/U."V}  
  C (94)capital employed 已运用的资本 ;u-4KK  
  C (95)capital expenditure 资本支出 Zk`#VH  
  C (96)capital expenditure authorization 资本支出核准 9O98Q6-s  
  C (97)capital expenditure control 资本支出控制 X;GfPw.m  
  C (98)capital expenditure proposal 资本支出申请 z'MS#6|}  
  C (99)capital funding planning 资本基金筹集计划 ?9KGnOVu  
  C (100)capital gain 资本收益 P%>?[9!Nt  
  C (101)capital investment appraisal 资本投资评估 ClUSrSp  
  C (102)capital maintenance 资本保全 aW;aA'!  
  C (103)capital resource planning 资本资源计划 zK5bO = 0j  
  C (104)capital surplus 资本盈余 4<v;1   
  C (105)capital turnover 资本周转率 ijYvqZ_  
  C (106)card 记录卡 S*t%RZ~a  
  C (107)cash 现金 %'ZN`XftG  
  C (108)cash account 现金账户 - r#K#v3  
  C (109)cash book 现金账薄 <d7xt* 4  
  C (110)cash cow 金牛产品 *|RS*ABte  
  C (111)cash flow 现金流量 f(:1yl\a  
  C (112)cash discounted 现金贴现 :c8^db`"  
  C (113)cash flow budget 现金流量预算 GESXc $E8  
  C (114)cash flow statement 现金流量表 f(Hu {c5yV  
  C (115)cash ledger 现金分类账 _<Dt z  
  C (116)cash limit 现金限额 ?d-70pm  
  C (117)CCA 现时成本会计 \"^% 90F  
  C (118)center 中心 'gTmH[be  
  C (119)changeover time 变更时间 #g v4  
  C (120)chartered entity 特许经济个体 ^R_e  
  C (121)cheque 支票 1y[B[\  
  C (122)cheque register 支票登记薄 7_)|I? =0d  
  C (123)coin analysis 零钱分类 TQ'E5^  
  C (124)classification 分类 {B{i(6C(  
  C (125)clock card 工时卡 +_mr  
  C (126)code 代码 l5 J.A@0  
  C (127)commitment accounting 承诺确认会计 h)dRR_  
  C (128)common cost 共同成本 IN!02`H  
  C (129)company limited by guarantee 有限担保责任公司  ]PX}b  
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