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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 Bf$YwoZov  
  A (2)absorbed overhead 已吸收制造费用 + RX{  
  A (3)absorption costing 吸收成本计算 9Xt5{\PJ  
  A (4)account 账户,报表 GqXnOmk  
  A (5)accounting postulate 会计假设 y#5xS  
  A (6)accounting series release 会计公告文件 hBf0kl  
  A (7)accounting valuation 会计计价 (PjC]`FK  
  A (8)account sale 承销清单 84UH& b'n  
  A (9)accountability concept 经营责任概念 $R3]y9`?  
  A (10)accountancy 会计职业 NDW6UFd>1  
  A (11)accountant 会计师 Cpu L[|51  
  A (12)accounting 会计 Z~o6%_xe  
  A (13)agency cost 代理成本 .7Zb,r  
  A (14)accounting bases 会计基础 MzRws f  
  A (15)accounting manual 会计手册 5A,@$yp+  
  A (16)accounting period 会计期间 ^uIP   
  A (17)accounting policies 会计方针 +1R?R9^Fw  
  A (18)accounting rate of return 会计报酬率 a9C8Q l  
  A (19)accounting reference date 会计参照日 =7@N'xX  
  A (20)accounting reference period 会计参照期间 xJtblZ1sr  
  A (21)accrual concept 应计概念 5o 4\Jwt  
  A (22)accrual expenses 应计费用 9k mkF,  
  A (23)acid test ration 速动比率(酸性测试比率) rmS.$h@7 m  
  A (24)acquisition 购置  ")MjR1p  
  A (25)acquisition accounting 收购会计 nqNL[w6{  
  A (26)activity based accounting 作业基础成本计算 `0Y`]kSY+  
  A (27)adjusting events 调整事项 zdFO&YHTw  
  A (28)administrative expenses 行政管理费 ct+ ;W  
  A (29)advice note 发货通知 K,{P b?  
  A (30)amortization 摊销 5qzFH,  
  A (31)analytical review 分析性检查 @:\Iw"P  
  A (32)annual equivalent cost 年度等量成本法 F.2<G.9  
  A (33)annual report and accounts 年度报告和报表 <R)%K);  
  A (34)appraisal cost 检验成本 8"L#5MO t  
  A (35)appropriation account 盈余分配账户 h I.@!$~=  
  A (36)articles of association 公司章程细则 YvD+Lk'hm  
  A (37)assets 资产 P` Hxj> {  
  A (38)assets cover 资产保障 yOwo(+ 2  
  A (39)asset value per share 每股资产价值 W($}G_j[B1  
  A (40)associated company 联营公司 5+*MqO>  
  A (41)attainable standard 可达标准 :ulOG{z  
A (42)attributable profit 可归属利润 kR2kV"-l  
  A (43)audit 审计 36mp+}R#  
  A (44)audit report 审计报告 EkotVzR5  
  A (45)auditing standards 审计准则 #@s[!4)_I  
  A (46)authorized share capital 额定股本 \vj<9ke&  
  A (47)available hours 可用小时 fgrflW$  
  A (48)avoidable costs 可避免成本 e 4-  
  B (49)back-to-back loan 易币贷款 $VOSd<87  
  B (50)backflush accounting 倒退成本计算 %5#ts/f  
  B (51)bad debts 坏帐 'B dZN  
  B (52)bad debts ratio 坏帐比率 mw2/jA7  
  B (53)bank charges 银行手续费 '4-J0S<<_  
  B (54)bank overdraft 银行透支 1h uU7xuf  
  B (55)bank reconciliation 银行存款调节表 h3 -y}.VjG  
  B (56)bank statement 银行对账单 `}t<5_  
  B (57)bankruptcy 破产 {~J'J$hn8  
  B (58)basis of apportionment 分摊基础 KY5it9e  
  B (59)batch 批量 m)l<2 `CM  
  B (60)batch costing 分批成本计算 72uARF  
  B (61)beta factor B(市场)风险因素 a"7zz]XO2  
  B (62)bill 账单 WWf#in  
  B (63)bill of exchange 汇票 \*x'7c/qg  
  B (64)bill of landing 提单 !C13E lf  
  B (65)bill of materials 用料预计单 P2la/jN  
  B (66)bill payable 应付票据 c>I(6$  
  B (67)bill receivable 应收票据 /-%0y2"7  
  B (68)bin card 存货记录卡 $*N^ bj  
  B (69)bonus 红利 je_:hDr  
  B (70)book-keeping 薄记 .[mI9dc  
  B (71)Boston classification 波士顿分类 SI_u0j4%*  
  B (72)breakeven chart 保本图 t}FwS6u  
  B (73)breakeven point 保本点 HRQ3v`P.  
  B (74)breaking-down time 复位时间 @">^2  
  B (75)budget 预算 ViZ Tl~  
  B (76)budget center 预算中心 -rg >y!L  
  B (77)budget cost allowance 预算成本折让 Qy0Zj$,Z  
  B (78)budget manual 预算手册 jQ> ~  
  B (79)budget period 预算期间 90g=&O5@O  
  B (80)budgetary control 预算控制 1ym^G0"s  
  B (81)budgeted capacity 预算生产能力 p >Z18  
  B (82)burden 制造费用 jEK{QOq0  
  B (83)business center 经营中心 t`F<lOKj  
  B (84)business entity 营业个体 $2!|e,x  
  B (85)business unit 经营单位 t UOqF  
B (86)buy-out management 管理性购买产权 iO$Z?Dyg9  
  B (87)by-product 副产品 w3hG\2)[HS  
  C (88)called-up share capital 催缴股本 [f._w~  
  C (89)capacity 生产能力 {X r|L  
  C (90)capacity ratios 生产能力比率 o2'^MxKb T  
  C (91)capital 资本 ||p>O  
  C (92)capital assets pricing model 资本资产计价模式 :8( "n1^  
  C (93)capital commitment 承诺资本 79HKfG2+KB  
  C (94)capital employed 已运用的资本 6KH&-ffd  
  C (95)capital expenditure 资本支出 ]2zzY::Sd=  
  C (96)capital expenditure authorization 资本支出核准 9Rf})$o+  
  C (97)capital expenditure control 资本支出控制 @wVq%GG}  
  C (98)capital expenditure proposal 资本支出申请 \US'tF)/  
  C (99)capital funding planning 资本基金筹集计划 yj<j>JtN  
  C (100)capital gain 资本收益 r<)>k.] !  
  C (101)capital investment appraisal 资本投资评估 [hhPkJf|f  
  C (102)capital maintenance 资本保全 G~. bi<(v  
  C (103)capital resource planning 资本资源计划 )t?_3'W  
  C (104)capital surplus 资本盈余 D MzDV_  
  C (105)capital turnover 资本周转率 {7F?30: ]  
  C (106)card 记录卡 0,{tBo  
  C (107)cash 现金 rlRRGJ\l  
  C (108)cash account 现金账户 E]MyP=g$  
  C (109)cash book 现金账薄 Aq]*$s2\G  
  C (110)cash cow 金牛产品 1r:i'cW h  
  C (111)cash flow 现金流量 Xi  8rD"v  
  C (112)cash discounted 现金贴现 Uo ]x6j<  
  C (113)cash flow budget 现金流量预算 =6YffXa_s  
  C (114)cash flow statement 现金流量表 ;o#wK>pk%M  
  C (115)cash ledger 现金分类账 i3dV2^O  
  C (116)cash limit 现金限额 K?J?]VCw  
  C (117)CCA 现时成本会计 7 'B9z/  
  C (118)center 中心 $ca>b X]  
  C (119)changeover time 变更时间 Lb=4\ _  
  C (120)chartered entity 特许经济个体 W{!Slf  
  C (121)cheque 支票 *B*dWMh  
  C (122)cheque register 支票登记薄 _~}n(?>  
  C (123)coin analysis 零钱分类 ^J-"8%  
  C (124)classification 分类 (@(rz/H  
  C (125)clock card 工时卡 [&MhAzF  
  C (126)code 代码 P`$Y73L  
  C (127)commitment accounting 承诺确认会计 -~+Y0\%E  
  C (128)common cost 共同成本 O!3`^_.  
  C (129)company limited by guarantee 有限担保责任公司 {Gi:W/jJ  
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