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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 '$3]U5KOwK  
  A (2)absorbed overhead 已吸收制造费用 WmRx _d_  
  A (3)absorption costing 吸收成本计算 ByrK|lVM0  
  A (4)account 账户,报表 b$ f@.L  
  A (5)accounting postulate 会计假设 hZ0CnY8 '  
  A (6)accounting series release 会计公告文件 X&[S.$_U  
  A (7)accounting valuation 会计计价 >_Dq)n;%  
  A (8)account sale 承销清单 oT4A|M  
  A (9)accountability concept 经营责任概念 5xm^[o2#y  
  A (10)accountancy 会计职业 ^qaS  
  A (11)accountant 会计师 Z. ))=w6G  
  A (12)accounting 会计 GN4'LU  
  A (13)agency cost 代理成本 d_j% ,1-#  
  A (14)accounting bases 会计基础 o 2 6R]  
  A (15)accounting manual 会计手册 1 XAXokxj  
  A (16)accounting period 会计期间 XA~C c<v  
  A (17)accounting policies 会计方针 4E`y*Hmzy+  
  A (18)accounting rate of return 会计报酬率 GnlP#;  
  A (19)accounting reference date 会计参照日 H+`s#'(i_P  
  A (20)accounting reference period 会计参照期间 *Op;].>E  
  A (21)accrual concept 应计概念 (3DjFT3 w  
  A (22)accrual expenses 应计费用 TX96 ^EoH  
  A (23)acid test ration 速动比率(酸性测试比率) @hlT7C)xK  
  A (24)acquisition 购置 tSVN}~1\  
  A (25)acquisition accounting 收购会计 9y(75Bn9  
  A (26)activity based accounting 作业基础成本计算 CfguL@tR.  
  A (27)adjusting events 调整事项 =kz(1Pb  
  A (28)administrative expenses 行政管理费 K85;7R5  
  A (29)advice note 发货通知 IcM99'P(  
  A (30)amortization 摊销 ,Jy@n]x  
  A (31)analytical review 分析性检查 <n4T*  
  A (32)annual equivalent cost 年度等量成本法 v)*/E'Cr*  
  A (33)annual report and accounts 年度报告和报表 v+ NdO$o  
  A (34)appraisal cost 检验成本 HuPw?8w=  
  A (35)appropriation account 盈余分配账户 [*<F   
  A (36)articles of association 公司章程细则 d`he Wv^/`  
  A (37)assets 资产 B \U9F5  
  A (38)assets cover 资产保障 cnQ;6LtFTz  
  A (39)asset value per share 每股资产价值 +/tN d2  
  A (40)associated company 联营公司 la7VeFT  
  A (41)attainable standard 可达标准 ^tS{a*Yn  
A (42)attributable profit 可归属利润 U ~j:b{  
  A (43)audit 审计 !o+Y" * /  
  A (44)audit report 审计报告 9E/{HNkf  
  A (45)auditing standards 审计准则 3BuG_ild  
  A (46)authorized share capital 额定股本 &_-,Nxsf  
  A (47)available hours 可用小时 ra L!}  
  A (48)avoidable costs 可避免成本 i GxlB  
  B (49)back-to-back loan 易币贷款 'D ,efTq  
  B (50)backflush accounting 倒退成本计算 ^gb3DNV~y  
  B (51)bad debts 坏帐 #-xsAKi  
  B (52)bad debts ratio 坏帐比率 DQ '=$z  
  B (53)bank charges 银行手续费 G%{J.J41F  
  B (54)bank overdraft 银行透支 Z)?i&y?  
  B (55)bank reconciliation 银行存款调节表 xV&c)l>}  
  B (56)bank statement 银行对账单 !_Z\K$Ns  
  B (57)bankruptcy 破产 F)ak5  
  B (58)basis of apportionment 分摊基础 KMO(f!?  
  B (59)batch 批量 d"K~+<V}  
  B (60)batch costing 分批成本计算 {tUjUwhz(  
  B (61)beta factor B(市场)风险因素 J1@X6U!{  
  B (62)bill 账单 >K }j}M%  
  B (63)bill of exchange 汇票 = GN1l[X  
  B (64)bill of landing 提单 fqoI(/RWP  
  B (65)bill of materials 用料预计单 C` s  
  B (66)bill payable 应付票据 r5U[jwP  
  B (67)bill receivable 应收票据 4e6x1`Y{xB  
  B (68)bin card 存货记录卡 E8_j?X1  
  B (69)bonus 红利 T r|B:)X  
  B (70)book-keeping 薄记 a$0,T_wD  
  B (71)Boston classification 波士顿分类 S$ u`)BG):  
  B (72)breakeven chart 保本图 :ud<"I]:  
  B (73)breakeven point 保本点 \ 5MD1r}  
  B (74)breaking-down time 复位时间 ,$"*X-1   
  B (75)budget 预算 Akar@wh  
  B (76)budget center 预算中心 |mx)W}  
  B (77)budget cost allowance 预算成本折让 z_Em% X  
  B (78)budget manual 预算手册 {+`'ZU6C  
  B (79)budget period 预算期间 !GB\-(  
  B (80)budgetary control 预算控制 $A GW8"  
  B (81)budgeted capacity 预算生产能力 ?T]` X  
  B (82)burden 制造费用 8+HXGqcv  
  B (83)business center 经营中心 ^HJvT)e4  
  B (84)business entity 营业个体 !*[Fw1-J  
  B (85)business unit 经营单位 5c(mgEvq  
B (86)buy-out management 管理性购买产权 IUB#Vdx  
  B (87)by-product 副产品 mGss9eZa  
  C (88)called-up share capital 催缴股本 =ttvC"4?  
  C (89)capacity 生产能力 up(6/-/.7  
  C (90)capacity ratios 生产能力比率 6Z09)}tZb  
  C (91)capital 资本 o!nw/7|  
  C (92)capital assets pricing model 资本资产计价模式 ^^q9+0@  
  C (93)capital commitment 承诺资本 &hTe-Es  
  C (94)capital employed 已运用的资本 Ll" Kxg  
  C (95)capital expenditure 资本支出 (T290a9y>  
  C (96)capital expenditure authorization 资本支出核准 OV@MT^  
  C (97)capital expenditure control 资本支出控制 vBP 5n  
  C (98)capital expenditure proposal 资本支出申请 VFmG\  
  C (99)capital funding planning 资本基金筹集计划 Pu|PIdu!08  
  C (100)capital gain 资本收益 +<l6!r2Z  
  C (101)capital investment appraisal 资本投资评估 z|KQiLza  
  C (102)capital maintenance 资本保全 Uq}FrK}  
  C (103)capital resource planning 资本资源计划 79m',9{u  
  C (104)capital surplus 资本盈余 $w,O[PIi  
  C (105)capital turnover 资本周转率 |hx"yy'ux  
  C (106)card 记录卡 #$-zg^  
  C (107)cash 现金 q mJ#cmN  
  C (108)cash account 现金账户 UY(pKe>  
  C (109)cash book 现金账薄 Q cW6o,  
  C (110)cash cow 金牛产品 kn$2_I9  
  C (111)cash flow 现金流量 8i epG  
  C (112)cash discounted 现金贴现 ^{<!pvT  
  C (113)cash flow budget 现金流量预算 }PC_qQF  
  C (114)cash flow statement 现金流量表 j{8;5 ?x  
  C (115)cash ledger 现金分类账 w^{qut.  
  C (116)cash limit 现金限额 [h5~1 N  
  C (117)CCA 现时成本会计 D8OW|wVE  
  C (118)center 中心 ;u:A:Y4V  
  C (119)changeover time 变更时间 B=?m_4\$m  
  C (120)chartered entity 特许经济个体 D^ _]x51>  
  C (121)cheque 支票 ILN Yh3  
  C (122)cheque register 支票登记薄 <\44%M"iC-  
  C (123)coin analysis 零钱分类 -0I]Sm;$  
  C (124)classification 分类 $Ph T:  
  C (125)clock card 工时卡 n]%T>\gw  
  C (126)code 代码 )9pRT dT  
  C (127)commitment accounting 承诺确认会计 Z=[qaJ{]  
  C (128)common cost 共同成本 6dH> 0l  
  C (129)company limited by guarantee 有限担保责任公司 1<9=J`(H  
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