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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 igj@{FN  
  A (2)absorbed overhead 已吸收制造费用 W?J[K;<  
  A (3)absorption costing 吸收成本计算 E (+wl  
  A (4)account 账户,报表 N: jiZ)  
  A (5)accounting postulate 会计假设 .r%|RWs6W  
  A (6)accounting series release 会计公告文件 >1pH 91c'  
  A (7)accounting valuation 会计计价 s{J!^q  
  A (8)account sale 承销清单 #n)W  
  A (9)accountability concept 经营责任概念 V?dK*8s  
  A (10)accountancy 会计职业 ]J=)pD rk  
  A (11)accountant 会计师 :42;c:85  
  A (12)accounting 会计 ||ZufFO  
  A (13)agency cost 代理成本 zRE8299%z  
  A (14)accounting bases 会计基础 ":^ NLBm>5  
  A (15)accounting manual 会计手册 x&oBO{LNK,  
  A (16)accounting period 会计期间 '!h0![OH  
  A (17)accounting policies 会计方针 P^m 6di  
  A (18)accounting rate of return 会计报酬率 NV(4wlh)y  
  A (19)accounting reference date 会计参照日 7 +hF;  
  A (20)accounting reference period 会计参照期间 aC Lg~g4  
  A (21)accrual concept 应计概念 64rk^Um  
  A (22)accrual expenses 应计费用 f%[ukMj&  
  A (23)acid test ration 速动比率(酸性测试比率) k+r9h'd   
  A (24)acquisition 购置 fy>And*  
  A (25)acquisition accounting 收购会计 nEcd+7(  
  A (26)activity based accounting 作业基础成本计算 lF"(|n"R  
  A (27)adjusting events 调整事项 G$|;~'E  
  A (28)administrative expenses 行政管理费 *[~o~e/YCb  
  A (29)advice note 发货通知 4FE@s0M,  
  A (30)amortization 摊销 -hFyqIJW  
  A (31)analytical review 分析性检查 S Ljf<.S  
  A (32)annual equivalent cost 年度等量成本法 !"x7r e  
  A (33)annual report and accounts 年度报告和报表 n ,:.]3v%  
  A (34)appraisal cost 检验成本 _u|FJTk  
  A (35)appropriation account 盈余分配账户 !5SQN5K  
  A (36)articles of association 公司章程细则 4J 51i*`  
  A (37)assets 资产 {AL9o2  
  A (38)assets cover 资产保障 `CEj 4  
  A (39)asset value per share 每股资产价值 <6O _t,K]  
  A (40)associated company 联营公司 3?Eoj95w!  
  A (41)attainable standard 可达标准  ; zE5(3x  
A (42)attributable profit 可归属利润 8u5 'g1M  
  A (43)audit 审计 xm,` 4WdG  
  A (44)audit report 审计报告 ZIL| .<8I  
  A (45)auditing standards 审计准则 }Wche/g`  
  A (46)authorized share capital 额定股本 dGD^op,6g  
  A (47)available hours 可用小时 d J%Rk#?;A  
  A (48)avoidable costs 可避免成本 &<|-> *v  
  B (49)back-to-back loan 易币贷款 @?7{%j*  
  B (50)backflush accounting 倒退成本计算 ?7nr\g"g(  
  B (51)bad debts 坏帐 Q$h:[_v  
  B (52)bad debts ratio 坏帐比率 $7DcQ b9  
  B (53)bank charges 银行手续费 l*\~ew   
  B (54)bank overdraft 银行透支 W aGcoj  
  B (55)bank reconciliation 银行存款调节表 -6~y$c&c  
  B (56)bank statement 银行对账单 uGU v~bE  
  B (57)bankruptcy 破产 *zVLy^L_8  
  B (58)basis of apportionment 分摊基础 Z -h7  
  B (59)batch 批量 ?9gTk \s?R  
  B (60)batch costing 分批成本计算 c6Aut`dK  
  B (61)beta factor B(市场)风险因素 mhi90Jc  
  B (62)bill 账单 =GKS;d#/  
  B (63)bill of exchange 汇票 sL AuR  
  B (64)bill of landing 提单 z'oiyXEE3  
  B (65)bill of materials 用料预计单 Ph#F<e(9  
  B (66)bill payable 应付票据 MYhx'[4[3  
  B (67)bill receivable 应收票据 :9F''f$AP  
  B (68)bin card 存货记录卡 h#m:Y~GoF  
  B (69)bonus 红利 A6NxM8ybn+  
  B (70)book-keeping 薄记 <{cNgKd9  
  B (71)Boston classification 波士顿分类 Q-8'?S  
  B (72)breakeven chart 保本图 E<<p_hX8R  
  B (73)breakeven point 保本点 lTr*'fX  
  B (74)breaking-down time 复位时间 "o{)X@YN]  
  B (75)budget 预算 p>:ef <.i  
  B (76)budget center 预算中心 46K&$6eN  
  B (77)budget cost allowance 预算成本折让 M. )}e7  
  B (78)budget manual 预算手册 @ <OO  
  B (79)budget period 预算期间 >^yc=mM(g3  
  B (80)budgetary control 预算控制 a%T -Z.rd  
  B (81)budgeted capacity 预算生产能力 Wyq~:vU.S  
  B (82)burden 制造费用 )W1(tEq59  
  B (83)business center 经营中心 WfRfx#MMt  
  B (84)business entity 营业个体 ;;?vgrz  
  B (85)business unit 经营单位 9:%n=URd  
B (86)buy-out management 管理性购买产权 2sqm7th  
  B (87)by-product 副产品 -.{oqs$  
  C (88)called-up share capital 催缴股本 |/;U)M  
  C (89)capacity 生产能力 P1i*u0a  
  C (90)capacity ratios 生产能力比率  k6O. H  
  C (91)capital 资本 \6lh `U  
  C (92)capital assets pricing model 资本资产计价模式 _^ q\XPS  
  C (93)capital commitment 承诺资本 `s`C{|wv  
  C (94)capital employed 已运用的资本 os1?6 z~  
  C (95)capital expenditure 资本支出 /Fe:h >6  
  C (96)capital expenditure authorization 资本支出核准 4O`6h)!NQ  
  C (97)capital expenditure control 资本支出控制 T3Frc ]6,4  
  C (98)capital expenditure proposal 资本支出申请 [6; N3?+  
  C (99)capital funding planning 资本基金筹集计划 \T`["<  
  C (100)capital gain 资本收益 6X7 s 4  
  C (101)capital investment appraisal 资本投资评估 -]Q(~'a  
  C (102)capital maintenance 资本保全 _\dt?(m|  
  C (103)capital resource planning 资本资源计划 4L5o\'X  
  C (104)capital surplus 资本盈余 ~^I\crx,U%  
  C (105)capital turnover 资本周转率 mG831v?  
  C (106)card 记录卡 I#U>5"%\a  
  C (107)cash 现金 wfxOx$]z K  
  C (108)cash account 现金账户 2yln7[a  
  C (109)cash book 现金账薄 =n-z;/NL  
  C (110)cash cow 金牛产品 ?wd|G4.Vo  
  C (111)cash flow 现金流量 %5JW< 9  
  C (112)cash discounted 现金贴现 \Z)#lF|^  
  C (113)cash flow budget 现金流量预算 T&r +G!2  
  C (114)cash flow statement 现金流量表 _+ twq i  
  C (115)cash ledger 现金分类账 z,{e]MB)M  
  C (116)cash limit 现金限额 JbE?a[Eg?  
  C (117)CCA 现时成本会计 |l|_dn  
  C (118)center 中心 =- $!:W~  
  C (119)changeover time 变更时间 6hkkNXqkf  
  C (120)chartered entity 特许经济个体 $]@O/[  
  C (121)cheque 支票 b'velj3A  
  C (122)cheque register 支票登记薄 j2|XD Of  
  C (123)coin analysis 零钱分类 n6b3E *  
  C (124)classification 分类 [}>#Y PZ  
  C (125)clock card 工时卡 u8Y~_)\MA  
  C (126)code 代码 XQ]`&w(  
  C (127)commitment accounting 承诺确认会计 wms1IV%;  
  C (128)common cost 共同成本 /7bw: h;  
  C (129)company limited by guarantee 有限担保责任公司 ZjqA30!  
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