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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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— 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 q 1xSylE  
  A (2)absorbed overhead 已吸收制造费用 ;/V])4=  
  A (3)absorption costing 吸收成本计算 e%pohHI  
  A (4)account 账户,报表 >|Ro LV  
  A (5)accounting postulate 会计假设 *PlKl_nP6  
  A (6)accounting series release 会计公告文件 f {2UL ?y  
  A (7)accounting valuation 会计计价 0;LF>+fJ  
  A (8)account sale 承销清单 8aHE=x/TL  
  A (9)accountability concept 经营责任概念 ^! h3#4  
  A (10)accountancy 会计职业 &bJBsd@Os  
  A (11)accountant 会计师 Pi1LOCq  
  A (12)accounting 会计 4_>;|2  
  A (13)agency cost 代理成本 M^\`~{*T  
  A (14)accounting bases 会计基础 !L;_ f'\)6  
  A (15)accounting manual 会计手册 v$@1q9 5J  
  A (16)accounting period 会计期间 A-B>VX   
  A (17)accounting policies 会计方针 `0%;Gz%}  
  A (18)accounting rate of return 会计报酬率 *6<4ECa7C  
  A (19)accounting reference date 会计参照日 %h0BA.r  
  A (20)accounting reference period 会计参照期间 ?IQDk|<%  
  A (21)accrual concept 应计概念 .!^OmT,u  
  A (22)accrual expenses 应计费用 !W,LG$=/  
  A (23)acid test ration 速动比率(酸性测试比率) jQ7;-9/~N  
  A (24)acquisition 购置 ~pH!.|k-&  
  A (25)acquisition accounting 收购会计 NApy(e 5%  
  A (26)activity based accounting 作业基础成本计算 G"3KYBN>  
  A (27)adjusting events 调整事项 eQyc <  
  A (28)administrative expenses 行政管理费 5h Sd,#:  
  A (29)advice note 发货通知 a{e 2*V  
  A (30)amortization 摊销 8(- 29  
  A (31)analytical review 分析性检查 a5m[ N'kah  
  A (32)annual equivalent cost 年度等量成本法 dm"x?[2:  
  A (33)annual report and accounts 年度报告和报表 \s)$AF  
  A (34)appraisal cost 检验成本 pRlScD_};  
  A (35)appropriation account 盈余分配账户 cV1E<CM  
  A (36)articles of association 公司章程细则 A`~?2LH,~F  
  A (37)assets 资产 Tt{X(I} J  
  A (38)assets cover 资产保障 N!<l~[rc  
  A (39)asset value per share 每股资产价值 W\0u[IV.x  
  A (40)associated company 联营公司 )(.g~Q:  
  A (41)attainable standard 可达标准 -#;ZZ \fdj  
A (42)attributable profit 可归属利润 n>B ,O  
  A (43)audit 审计 h 8M_Uk  
  A (44)audit report 审计报告 @\gE{;a8  
  A (45)auditing standards 审计准则 3&E@#I^] ,  
  A (46)authorized share capital 额定股本 hN0h'JJ[7  
  A (47)available hours 可用小时 _7u&.l<;  
  A (48)avoidable costs 可避免成本 =n=!s{A:t  
  B (49)back-to-back loan 易币贷款 ^h=gaNL  
  B (50)backflush accounting 倒退成本计算 dtV*CX.D.7  
  B (51)bad debts 坏帐 Nf* .r  
  B (52)bad debts ratio 坏帐比率 %*<Wf4P"  
  B (53)bank charges 银行手续费 ^wSGrV'  
  B (54)bank overdraft 银行透支 FeZWS >N  
  B (55)bank reconciliation 银行存款调节表 Wn=I[K&&  
  B (56)bank statement 银行对账单 t{s>B]i^_w  
  B (57)bankruptcy 破产 w(S&X"~  
  B (58)basis of apportionment 分摊基础 hxJKYU^%m  
  B (59)batch 批量 Fsq)co  
  B (60)batch costing 分批成本计算 opn6 C )  
  B (61)beta factor B(市场)风险因素 KCbOO8cQS  
  B (62)bill 账单 L{;Q6_ m  
  B (63)bill of exchange 汇票 ;){ZM,Ox  
  B (64)bill of landing 提单 #68$'Rl"o1  
  B (65)bill of materials 用料预计单 o*d(;  
  B (66)bill payable 应付票据 sm[zE /2b  
  B (67)bill receivable 应收票据 vd^Z^cpi p  
  B (68)bin card 存货记录卡 )BaGY  
  B (69)bonus 红利 #/9Y}2G|]  
  B (70)book-keeping 薄记 :.BjJ2[S  
  B (71)Boston classification 波士顿分类 Zs0;92WL  
  B (72)breakeven chart 保本图 {#@[ttw$U  
  B (73)breakeven point 保本点 DH$Nz  
  B (74)breaking-down time 复位时间 rK;<-RE<[:  
  B (75)budget 预算 .!2 u#A  
  B (76)budget center 预算中心 41.xi9V2  
  B (77)budget cost allowance 预算成本折让 x6\VIP"9L  
  B (78)budget manual 预算手册  -y_q  
  B (79)budget period 预算期间 =SW<Vhtb  
  B (80)budgetary control 预算控制 R;U4a2~  
  B (81)budgeted capacity 预算生产能力 U"UsQYa_  
  B (82)burden 制造费用 [ *C~BM  
  B (83)business center 经营中心 Xa "I  
  B (84)business entity 营业个体 ^xgPL'  
  B (85)business unit 经营单位 v3n T@r a'  
B (86)buy-out management 管理性购买产权 9&kPcFX B  
  B (87)by-product 副产品 gd%Ho8,T  
  C (88)called-up share capital 催缴股本 |Q%n nN  
  C (89)capacity 生产能力 lFA-T I&  
  C (90)capacity ratios 生产能力比率 m>w{vqPwJ  
  C (91)capital 资本 4 }0YLwgJ  
  C (92)capital assets pricing model 资本资产计价模式 ,N_V(Cx5pt  
  C (93)capital commitment 承诺资本 #IqRu:csp  
  C (94)capital employed 已运用的资本 <?;KF2A({  
  C (95)capital expenditure 资本支出 0Nk!.gY  
  C (96)capital expenditure authorization 资本支出核准 UT 7'-  
  C (97)capital expenditure control 资本支出控制 `4Z:qh+fJ  
  C (98)capital expenditure proposal 资本支出申请 7;6'=0(  
  C (99)capital funding planning 资本基金筹集计划 g^=Ruh+  
  C (100)capital gain 资本收益 Y>2#9LA  
  C (101)capital investment appraisal 资本投资评估 Y@Ry oJ  
  C (102)capital maintenance 资本保全 "9vL+Hh  
  C (103)capital resource planning 资本资源计划 &`]T# ">  
  C (104)capital surplus 资本盈余  l]   
  C (105)capital turnover 资本周转率 6RSit  
  C (106)card 记录卡 BOdlz#&s  
  C (107)cash 现金 1Z(9<M1!M  
  C (108)cash account 现金账户 %l%2 hvGZ  
  C (109)cash book 现金账薄 I~ mu'T  
  C (110)cash cow 金牛产品 o~xGE6A*"  
  C (111)cash flow 现金流量 ^H&`e"|R9  
  C (112)cash discounted 现金贴现 2>CR]  
  C (113)cash flow budget 现金流量预算 &[PA?#I`  
  C (114)cash flow statement 现金流量表 (v0Q.Q@ <  
  C (115)cash ledger 现金分类账 yS?5&oMl  
  C (116)cash limit 现金限额 5lwMc0{/3  
  C (117)CCA 现时成本会计 I&&;a.  
  C (118)center 中心 04Uyr;y  
  C (119)changeover time 变更时间 qckRX+P`  
  C (120)chartered entity 特许经济个体  ME5M;bz(  
  C (121)cheque 支票 0uGTc[^^M  
  C (122)cheque register 支票登记薄 4zOFu/l6R  
  C (123)coin analysis 零钱分类 an Kflt3  
  C (124)classification 分类 7D~~<45ct  
  C (125)clock card 工时卡 @y eAM7  
  C (126)code 代码 $p }q,f.  
  C (127)commitment accounting 承诺确认会计 Iy4 RE P|  
  C (128)common cost 共同成本 %_39Wa  
  C (129)company limited by guarantee 有限担保责任公司 :[C|3KKe"  
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