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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 [quT&E  
  A (2)absorbed overhead 已吸收制造费用 SRP.Mqg9  
  A (3)absorption costing 吸收成本计算 N}|<P[LW  
  A (4)account 账户,报表 \OzPDN  
  A (5)accounting postulate 会计假设 2`Dqu"TWh  
  A (6)accounting series release 会计公告文件 v0aV>-v  
  A (7)accounting valuation 会计计价 rd )_*{  
  A (8)account sale 承销清单 uGoySt&;(  
  A (9)accountability concept 经营责任概念 6@rebe!&=  
  A (10)accountancy 会计职业 y^u9Ttf{  
  A (11)accountant 会计师 *ku}.n  
  A (12)accounting 会计 _ArN[]Z  
  A (13)agency cost 代理成本 B2kKEMdGg  
  A (14)accounting bases 会计基础 hx.ln6=4  
  A (15)accounting manual 会计手册 HL`=zB%  
  A (16)accounting period 会计期间 If*+yr|  
  A (17)accounting policies 会计方针 )%zOq:{\5  
  A (18)accounting rate of return 会计报酬率 n5NwiSE  
  A (19)accounting reference date 会计参照日 78MQoG<  
  A (20)accounting reference period 会计参照期间 >N bb0T  
  A (21)accrual concept 应计概念 8mc0(Z@  
  A (22)accrual expenses 应计费用 K*/X{3J;  
  A (23)acid test ration 速动比率(酸性测试比率) <i$ud&D  
  A (24)acquisition 购置 m~f J_  
  A (25)acquisition accounting 收购会计 2zPO3xL,  
  A (26)activity based accounting 作业基础成本计算 \RF{ITV$kD  
  A (27)adjusting events 调整事项 sX c|++  
  A (28)administrative expenses 行政管理费 +7V4mF!u  
  A (29)advice note 发货通知 } \?]uNH  
  A (30)amortization 摊销 ?= R C?K  
  A (31)analytical review 分析性检查 MXP3Z N'  
  A (32)annual equivalent cost 年度等量成本法 K;'s+ZD  
  A (33)annual report and accounts 年度报告和报表 05ZF>`g*  
  A (34)appraisal cost 检验成本 6>d0i S@R  
  A (35)appropriation account 盈余分配账户 W1\F-:4L@  
  A (36)articles of association 公司章程细则 (Do](C  
  A (37)assets 资产 @s % !R  
  A (38)assets cover 资产保障 3*C|"|lJ  
  A (39)asset value per share 每股资产价值 Tya[6b!8  
  A (40)associated company 联营公司 mzbMX <  
  A (41)attainable standard 可达标准 JU`5K}H<  
A (42)attributable profit 可归属利润 VSD G_:!K  
  A (43)audit 审计 *Z}9S9YtN  
  A (44)audit report 审计报告 8r\;8all  
  A (45)auditing standards 审计准则 @\?QZX(H  
  A (46)authorized share capital 额定股本 %SC%#_7  
  A (47)available hours 可用小时 :YUQKy  
  A (48)avoidable costs 可避免成本 V+>.Gf  
  B (49)back-to-back loan 易币贷款 /DxeG'O  
  B (50)backflush accounting 倒退成本计算 ;NPbEPL[5  
  B (51)bad debts 坏帐 @#1T-*  
  B (52)bad debts ratio 坏帐比率 Z~Vups#+f  
  B (53)bank charges 银行手续费 \wb0%> 0  
  B (54)bank overdraft 银行透支 iji2gWV}h  
  B (55)bank reconciliation 银行存款调节表 9~|hGo  
  B (56)bank statement 银行对账单 gbr-C  
  B (57)bankruptcy 破产 bKac?y~S_  
  B (58)basis of apportionment 分摊基础 !wr2OxK*  
  B (59)batch 批量 ykBq?Vr  
  B (60)batch costing 分批成本计算 Z_WJgH2c  
  B (61)beta factor B(市场)风险因素 qGhwbg  
  B (62)bill 账单 <d] t{M62W  
  B (63)bill of exchange 汇票 a[hQ<@1O  
  B (64)bill of landing 提单 i"OY=iw-N  
  B (65)bill of materials 用料预计单 CZ|h` ";P2  
  B (66)bill payable 应付票据 R$M>[Kjn  
  B (67)bill receivable 应收票据 4H@K?b`  
  B (68)bin card 存货记录卡 hNUkaP  
  B (69)bonus 红利 bVW2Tjc:  
  B (70)book-keeping 薄记 5$<Ozkj(  
  B (71)Boston classification 波士顿分类 T@gm0igW/;  
  B (72)breakeven chart 保本图 O]-s(8Oo3  
  B (73)breakeven point 保本点 $Y=xu2u)  
  B (74)breaking-down time 复位时间 Ojs ^-R_  
  B (75)budget 预算 uK5 C-  
  B (76)budget center 预算中心 !UF (R^  
  B (77)budget cost allowance 预算成本折让 *jrQ-'<T  
  B (78)budget manual 预算手册 AB[#   
  B (79)budget period 预算期间 {/Qg4pc!  
  B (80)budgetary control 预算控制 )I(2t 6i  
  B (81)budgeted capacity 预算生产能力 w[hT,$n  
  B (82)burden 制造费用 !6pE0(V^+4  
  B (83)business center 经营中心 bY!1t}ALh  
  B (84)business entity 营业个体 iVAAGZ>am  
  B (85)business unit 经营单位 1<$z-y'  
B (86)buy-out management 管理性购买产权 DWmViuZmL  
  B (87)by-product 副产品 u3])_oj=  
  C (88)called-up share capital 催缴股本 j PA^SxM  
  C (89)capacity 生产能力 `2PvE4]%p  
  C (90)capacity ratios 生产能力比率 o@ W:PmKW  
  C (91)capital 资本 AH'4k(-  
  C (92)capital assets pricing model 资本资产计价模式 4elA<<  
  C (93)capital commitment 承诺资本 ! w2BD^V-  
  C (94)capital employed 已运用的资本 ^Y?Y5`! Q  
  C (95)capital expenditure 资本支出 /^Ng7Mi!  
  C (96)capital expenditure authorization 资本支出核准 %mr6p} E|  
  C (97)capital expenditure control 资本支出控制 SU>cJ*  
  C (98)capital expenditure proposal 资本支出申请 /& wA$h  
  C (99)capital funding planning 资本基金筹集计划 &)GlLpaT  
  C (100)capital gain 资本收益 _t.Ub:  
  C (101)capital investment appraisal 资本投资评估 (c|Ry[$|  
  C (102)capital maintenance 资本保全 f0]`TjY  
  C (103)capital resource planning 资本资源计划 _>4Qh#6K  
  C (104)capital surplus 资本盈余 tr-muhuK  
  C (105)capital turnover 资本周转率 Eq6. s)10  
  C (106)card 记录卡  LAO2Py#  
  C (107)cash 现金 z\r29IRh  
  C (108)cash account 现金账户 SJ).L.Cm6  
  C (109)cash book 现金账薄 Rb l4aB+   
  C (110)cash cow 金牛产品 H&h"!+t(#  
  C (111)cash flow 现金流量 f3"sKL4|  
  C (112)cash discounted 现金贴现 JxLSQ-"  
  C (113)cash flow budget 现金流量预算 Mv7=ZAm  
  C (114)cash flow statement 现金流量表 B(qwTz 51  
  C (115)cash ledger 现金分类账 ?i5=sK\  
  C (116)cash limit 现金限额 #B &%Y6E5  
  C (117)CCA 现时成本会计 *4?%Y8;bF6  
  C (118)center 中心 thrv_ ^A  
  C (119)changeover time 变更时间 @@} ]qT*  
  C (120)chartered entity 特许经济个体 {D7v[P+  
  C (121)cheque 支票 QrRnXlE M8  
  C (122)cheque register 支票登记薄 =q?sB]n  
  C (123)coin analysis 零钱分类 b_>x;5k  
  C (124)classification 分类 1CA% nqlng  
  C (125)clock card 工时卡 <z R CT  
  C (126)code 代码 =L&dV]'4P  
  C (127)commitment accounting 承诺确认会计 mWX{I2  
  C (128)common cost 共同成本 u?lbC9}$  
  C (129)company limited by guarantee 有限担保责任公司 TpAso[r  
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