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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 r0T  
  A (2)absorbed overhead 已吸收制造费用 v(@+6#&  
  A (3)absorption costing 吸收成本计算 xK),:+G(  
  A (4)account 账户,报表 2mG&@E  
  A (5)accounting postulate 会计假设 ?fa,[r|G  
  A (6)accounting series release 会计公告文件 Z>Kcz^a#  
  A (7)accounting valuation 会计计价 {`Fx~w;i  
  A (8)account sale 承销清单 f-v ND'@  
  A (9)accountability concept 经营责任概念 @@{_[ir  
  A (10)accountancy 会计职业 F {*9[jY  
  A (11)accountant 会计师 OU.9 #|qU  
  A (12)accounting 会计 j&[3Be'pQ  
  A (13)agency cost 代理成本 oY2?W  
  A (14)accounting bases 会计基础 (ln  
  A (15)accounting manual 会计手册 COan) <Ku  
  A (16)accounting period 会计期间 Ro'4/{}+  
  A (17)accounting policies 会计方针 \/'#=q1  
  A (18)accounting rate of return 会计报酬率 iVpA @p   
  A (19)accounting reference date 会计参照日 BV }(djx  
  A (20)accounting reference period 会计参照期间 HDSA]{:sl  
  A (21)accrual concept 应计概念 tU )r[2H2  
  A (22)accrual expenses 应计费用 +NLQYuN  
  A (23)acid test ration 速动比率(酸性测试比率) 1YIux,2\  
  A (24)acquisition 购置 g"Q} h  
  A (25)acquisition accounting 收购会计 CdzkMVH  
  A (26)activity based accounting 作业基础成本计算 {GX &)c4  
  A (27)adjusting events 调整事项 (J^Lqh_  
  A (28)administrative expenses 行政管理费 Yn$>QS 4  
  A (29)advice note 发货通知 Bgk~R.l  
  A (30)amortization 摊销 @q{:Oc^  
  A (31)analytical review 分析性检查 ^aD/ .  
  A (32)annual equivalent cost 年度等量成本法 VO @ 4A6  
  A (33)annual report and accounts 年度报告和报表 z%}CB Tm  
  A (34)appraisal cost 检验成本 iB}LnC:  
  A (35)appropriation account 盈余分配账户 =N*%f%  
  A (36)articles of association 公司章程细则 }/7.+yD  
  A (37)assets 资产 0+n&BkS'  
  A (38)assets cover 资产保障 zqvRkMWcM  
  A (39)asset value per share 每股资产价值 V 4\^TO`q=  
  A (40)associated company 联营公司 p;n3`aVh  
  A (41)attainable standard 可达标准 &3 XFg Ho  
A (42)attributable profit 可归属利润 6cQeL$,SQ  
  A (43)audit 审计 2sd ) w  
  A (44)audit report 审计报告 JI+KS  
  A (45)auditing standards 审计准则 Y>78h2AU  
  A (46)authorized share capital 额定股本  VNr  
  A (47)available hours 可用小时 y?*[}S  
  A (48)avoidable costs 可避免成本 V`R)#G>IH%  
  B (49)back-to-back loan 易币贷款 a9? v\hG  
  B (50)backflush accounting 倒退成本计算 f74%YY  
  B (51)bad debts 坏帐 0gv3v@QO  
  B (52)bad debts ratio 坏帐比率 >Bh)7>`3c  
  B (53)bank charges 银行手续费 M!&_qj&N,  
  B (54)bank overdraft 银行透支 9&O#+FU  
  B (55)bank reconciliation 银行存款调节表 +K$5tT6b  
  B (56)bank statement 银行对账单 ^(dGO)/  
  B (57)bankruptcy 破产 [Hv*\rb  
  B (58)basis of apportionment 分摊基础 .-('C> @  
  B (59)batch 批量 h \D_  
  B (60)batch costing 分批成本计算 >YJ8u{Z{o  
  B (61)beta factor B(市场)风险因素 >}dTO/  
  B (62)bill 账单 Rm,[D)D^0N  
  B (63)bill of exchange 汇票 cotxo?)Zv  
  B (64)bill of landing 提单 r6F{  
  B (65)bill of materials 用料预计单 Xb(CH#*{z  
  B (66)bill payable 应付票据 }J+ ce  
  B (67)bill receivable 应收票据  l5ZADK4  
  B (68)bin card 存货记录卡 zqHpT^B?  
  B (69)bonus 红利 n=<NFkeX  
  B (70)book-keeping 薄记 vi[#? ;pkF  
  B (71)Boston classification 波士顿分类 ! F0rd9  
  B (72)breakeven chart 保本图 Gsds!z$  
  B (73)breakeven point 保本点 #/n|@z'  
  B (74)breaking-down time 复位时间 L~*|,h  
  B (75)budget 预算 z9k*1:  
  B (76)budget center 预算中心 K;<NBnH  
  B (77)budget cost allowance 预算成本折让 Z-^uM`],G  
  B (78)budget manual 预算手册 (xk.NZn F  
  B (79)budget period 预算期间 N5q}::Odc  
  B (80)budgetary control 预算控制 71k!k&Im  
  B (81)budgeted capacity 预算生产能力 3o+KP[A  
  B (82)burden 制造费用 =F'l's^j  
  B (83)business center 经营中心 ^3Z7dIUww  
  B (84)business entity 营业个体 [+hy_Nc$  
  B (85)business unit 经营单位 b{~fVil$y  
B (86)buy-out management 管理性购买产权 HpB!a,R6B  
  B (87)by-product 副产品 88Fb1!a5Z  
  C (88)called-up share capital 催缴股本 egZyng pB  
  C (89)capacity 生产能力 Nk lz_ ]  
  C (90)capacity ratios 生产能力比率 pchQ#GU  
  C (91)capital 资本 $l#v/(uFa  
  C (92)capital assets pricing model 资本资产计价模式 & cM u/}  
  C (93)capital commitment 承诺资本 +Od1)_'\D3  
  C (94)capital employed 已运用的资本 y;,=a jrF  
  C (95)capital expenditure 资本支出 MxM]( ew~7  
  C (96)capital expenditure authorization 资本支出核准 9nT?|n]>  
  C (97)capital expenditure control 资本支出控制 K(-G: |  
  C (98)capital expenditure proposal 资本支出申请 mV6#!_"  
  C (99)capital funding planning 资本基金筹集计划 33=Mm/<m$P  
  C (100)capital gain 资本收益  =3h+=l[  
  C (101)capital investment appraisal 资本投资评估 ?ada>"~GR_  
  C (102)capital maintenance 资本保全 _v1bTg"?  
  C (103)capital resource planning 资本资源计划 j4E H2v  
  C (104)capital surplus 资本盈余 qg^(w fI  
  C (105)capital turnover 资本周转率 gbYLA a  
  C (106)card 记录卡 1U717u  
  C (107)cash 现金 GwgFi@itN  
  C (108)cash account 现金账户 x1|Da$2  
  C (109)cash book 现金账薄 +\+Uz!YS  
  C (110)cash cow 金牛产品 * e(:["v  
  C (111)cash flow 现金流量 +:Lk^Ny  
  C (112)cash discounted 现金贴现 sFbfFUd   
  C (113)cash flow budget 现金流量预算 WuBmdjZ  
  C (114)cash flow statement 现金流量表 9k+N3vA  
  C (115)cash ledger 现金分类账 ?"()>PJx  
  C (116)cash limit 现金限额 >nc4v6s  
  C (117)CCA 现时成本会计 s9uL<$,'  
  C (118)center 中心 Z 6 tE{/  
  C (119)changeover time 变更时间 T&?w"T2y  
  C (120)chartered entity 特许经济个体 Jb( DJ-&  
  C (121)cheque 支票 JzHqNUn*M  
  C (122)cheque register 支票登记薄 N YCj; ,V  
  C (123)coin analysis 零钱分类 %GM>u2baw  
  C (124)classification 分类 *6NO-T; -  
  C (125)clock card 工时卡 l<u{6o  
  C (126)code 代码 v2IEJ  
  C (127)commitment accounting 承诺确认会计 }$^]dn@  
  C (128)common cost 共同成本 Q}WL/X5  
  C (129)company limited by guarantee 有限担保责任公司 :9(3h"  
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