论坛风格切换切换到宽版
  • 3023阅读
  • 0回复

[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]

上一主题 下一主题
离线carolyn
 
发帖
208
学分
332
经验
10
精华
3001
金币
0
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^jkd)xw  
  A (2)absorbed overhead 已吸收制造费用 JWh5gOXd  
  A (3)absorption costing 吸收成本计算 *KMW6dg;  
  A (4)account 账户,报表 c @U\d<{w  
  A (5)accounting postulate 会计假设 `G@(Z:]f,t  
  A (6)accounting series release 会计公告文件 J!\Cs1 !f  
  A (7)accounting valuation 会计计价 sKg IKYG}T  
  A (8)account sale 承销清单 ",v!geMvu  
  A (9)accountability concept 经营责任概念 `@_j Do  
  A (10)accountancy 会计职业 #F|q->2`o  
  A (11)accountant 会计师 /8cfdP Ba  
  A (12)accounting 会计 O:% ,.??<%  
  A (13)agency cost 代理成本 !#NGGIp;  
  A (14)accounting bases 会计基础 u5'jIqlU  
  A (15)accounting manual 会计手册 R!+_mPb=Q*  
  A (16)accounting period 会计期间 =qJlS b  
  A (17)accounting policies 会计方针 e) \PW1b  
  A (18)accounting rate of return 会计报酬率 5bj9S  
  A (19)accounting reference date 会计参照日 G5oBe6\C  
  A (20)accounting reference period 会计参照期间 De<kkR{4  
  A (21)accrual concept 应计概念 GJr1[  
  A (22)accrual expenses 应计费用 Hf$pwfGcY]  
  A (23)acid test ration 速动比率(酸性测试比率) JEL.*[/  
  A (24)acquisition 购置 j7XU FA  
  A (25)acquisition accounting 收购会计 7hzd .  
  A (26)activity based accounting 作业基础成本计算 za,JC I  
  A (27)adjusting events 调整事项 e{Y8m Xu  
  A (28)administrative expenses 行政管理费 >h Rq  
  A (29)advice note 发货通知 X/8TRiTFv  
  A (30)amortization 摊销 &6@# W]_  
  A (31)analytical review 分析性检查 ML!>tCT  
  A (32)annual equivalent cost 年度等量成本法 l-gNJ=l+K  
  A (33)annual report and accounts 年度报告和报表 s7Z+--I)L  
  A (34)appraisal cost 检验成本 0en Bq>vr  
  A (35)appropriation account 盈余分配账户 Tlar@lC|u  
  A (36)articles of association 公司章程细则 n>XfX t =  
  A (37)assets 资产 } %bP9  
  A (38)assets cover 资产保障 3oQ?VP  
  A (39)asset value per share 每股资产价值 _O$7*k  
  A (40)associated company 联营公司 "y7IH GJ\3  
  A (41)attainable standard 可达标准 #xoFcjRE  
A (42)attributable profit 可归属利润 z+5%.^Re  
  A (43)audit 审计 _'}Mg7,V  
  A (44)audit report 审计报告 Ivx]DXR|  
  A (45)auditing standards 审计准则 FoX,({*Ko~  
  A (46)authorized share capital 额定股本 4(D1/8  
  A (47)available hours 可用小时 U)Jwo O  
  A (48)avoidable costs 可避免成本 "> M:6\B  
  B (49)back-to-back loan 易币贷款 VprrklZ  
  B (50)backflush accounting 倒退成本计算 yEPkF0?  
  B (51)bad debts 坏帐 K/l*Saj  
  B (52)bad debts ratio 坏帐比率 (7 O?NS  
  B (53)bank charges 银行手续费 0F-%C>&g  
  B (54)bank overdraft 银行透支 KBg5 _+l  
  B (55)bank reconciliation 银行存款调节表 #zed8I:w  
  B (56)bank statement 银行对账单 ?ZAynZ F|#  
  B (57)bankruptcy 破产 cna/?V  
  B (58)basis of apportionment 分摊基础 [r0`D^ *=  
  B (59)batch 批量 h|{DIG3  
  B (60)batch costing 分批成本计算 IJk<1T7:(W  
  B (61)beta factor B(市场)风险因素 %0_}usrsk  
  B (62)bill 账单 ?'^dYQ4  
  B (63)bill of exchange 汇票 (hi{ i  
  B (64)bill of landing 提单 {%BPP{OFk  
  B (65)bill of materials 用料预计单 x>Gx yVE  
  B (66)bill payable 应付票据 v/GZByco>  
  B (67)bill receivable 应收票据 @=6*]:p2.  
  B (68)bin card 存货记录卡 N Wf IRL  
  B (69)bonus 红利 )1E#'v12 "  
  B (70)book-keeping 薄记 s?7"iE  
  B (71)Boston classification 波士顿分类 S7h?tR*u  
  B (72)breakeven chart 保本图 D16w!Mnz{K  
  B (73)breakeven point 保本点 [;pL15-}4  
  B (74)breaking-down time 复位时间 %hVI*p3  
  B (75)budget 预算 Xk9 8%gv  
  B (76)budget center 预算中心 ZkqZO#nq C  
  B (77)budget cost allowance 预算成本折让 pnp)- a*7  
  B (78)budget manual 预算手册 o#QS: '|  
  B (79)budget period 预算期间 {:TOm0eK  
  B (80)budgetary control 预算控制 y1bo28  
  B (81)budgeted capacity 预算生产能力 VLcwBdo  
  B (82)burden 制造费用 !%(PN3*  
  B (83)business center 经营中心 D}OhmOu 3  
  B (84)business entity 营业个体 >9Z7l63+}  
  B (85)business unit 经营单位 ` 1 v Dp.  
B (86)buy-out management 管理性购买产权 B&"c:)1 C2  
  B (87)by-product 副产品 |lMc6C  
  C (88)called-up share capital 催缴股本 6$&%z Eh  
  C (89)capacity 生产能力 OV/ &'rC  
  C (90)capacity ratios 生产能力比率 $QnsP#ePN  
  C (91)capital 资本 * zc[t  
  C (92)capital assets pricing model 资本资产计价模式 W.^R/s8O%5  
  C (93)capital commitment 承诺资本 9R99,um$  
  C (94)capital employed 已运用的资本 9cQ;h37J>  
  C (95)capital expenditure 资本支出 jGEmf<q&u  
  C (96)capital expenditure authorization 资本支出核准 z,g\7F[  
  C (97)capital expenditure control 资本支出控制 4"s/T0C  
  C (98)capital expenditure proposal 资本支出申请 "%ZAL\x  
  C (99)capital funding planning 资本基金筹集计划 |w.h97fj  
  C (100)capital gain 资本收益 R,`3 SW()  
  C (101)capital investment appraisal 资本投资评估 gTk*v0WBm  
  C (102)capital maintenance 资本保全 I.- I4F)D  
  C (103)capital resource planning 资本资源计划 _Jn@+NoO  
  C (104)capital surplus 资本盈余 F./P,hhN9  
  C (105)capital turnover 资本周转率 " ""pe+Y  
  C (106)card 记录卡 T'-kG"lb  
  C (107)cash 现金 4ah5}9{g  
  C (108)cash account 现金账户 Kidbc Z  
  C (109)cash book 现金账薄 h|.{dv  
  C (110)cash cow 金牛产品 vlo!D9zsV3  
  C (111)cash flow 现金流量 7X8n|NZRH7  
  C (112)cash discounted 现金贴现 h* V~.H  
  C (113)cash flow budget 现金流量预算 sMcN[r  
  C (114)cash flow statement 现金流量表 ,VZ<r5NT  
  C (115)cash ledger 现金分类账 ]RxWypA`  
  C (116)cash limit 现金限额 dMK\ y4#i  
  C (117)CCA 现时成本会计 W?gelu]  
  C (118)center 中心 "DSRyD0M  
  C (119)changeover time 变更时间 +8.1cDEH\  
  C (120)chartered entity 特许经济个体  g^  ))  
  C (121)cheque 支票 ok{ F=z  
  C (122)cheque register 支票登记薄 ]Y3s5#n  
  C (123)coin analysis 零钱分类 i2!0bY  
  C (124)classification 分类 i2Sh^\Xw  
  C (125)clock card 工时卡 _VJG@>F9-  
  C (126)code 代码 [bjP-pX  
  C (127)commitment accounting 承诺确认会计 sO m&7A?  
  C (128)common cost 共同成本 LZ8xh  
  C (129)company limited by guarantee 有限担保责任公司 a6'T]DW0W  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个