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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 KO#kIM-  
  A (2)absorbed overhead 已吸收制造费用 m]MR\E5]By  
  A (3)absorption costing 吸收成本计算 /ZabY  
  A (4)account 账户,报表 Ezew@*(  
  A (5)accounting postulate 会计假设 <|Lz#iV37  
  A (6)accounting series release 会计公告文件 Tb?XKO,  
  A (7)accounting valuation 会计计价 KNQj U-A  
  A (8)account sale 承销清单 fcF| m5  
  A (9)accountability concept 经营责任概念 t855|  
  A (10)accountancy 会计职业 y|MhV/P04  
  A (11)accountant 会计师 {[Ri:^nHgL  
  A (12)accounting 会计 uIO,9> ee  
  A (13)agency cost 代理成本 tg#jjXV\0p  
  A (14)accounting bases 会计基础 ,pTZ/#vP#  
  A (15)accounting manual 会计手册 Q fy_@w]  
  A (16)accounting period 会计期间 O]hUOc `k  
  A (17)accounting policies 会计方针 `V V >AA5  
  A (18)accounting rate of return 会计报酬率 J9 NuqV3  
  A (19)accounting reference date 会计参照日 5ILKYUg,  
  A (20)accounting reference period 会计参照期间 r5h kxk'  
  A (21)accrual concept 应计概念 "A~dt5GJ  
  A (22)accrual expenses 应计费用 ~Uv#)  
  A (23)acid test ration 速动比率(酸性测试比率) pn(i18 x  
  A (24)acquisition 购置 |z_Dw$-xm  
  A (25)acquisition accounting 收购会计 0 Q7<;'m  
  A (26)activity based accounting 作业基础成本计算 oi7k#^  
  A (27)adjusting events 调整事项 Zh;}Q(w  
  A (28)administrative expenses 行政管理费 F1$XUos9  
  A (29)advice note 发货通知 a-,*iK{_u  
  A (30)amortization 摊销 diM*jN#  
  A (31)analytical review 分析性检查 zFO0l).  
  A (32)annual equivalent cost 年度等量成本法 ",gVo\^  
  A (33)annual report and accounts 年度报告和报表 _^b\#Jz4U3  
  A (34)appraisal cost 检验成本 CckfoJ 9  
  A (35)appropriation account 盈余分配账户 DIQ30(MS  
  A (36)articles of association 公司章程细则 1=IOio4U  
  A (37)assets 资产 Y)]VlV!`  
  A (38)assets cover 资产保障 F{ vT^/  
  A (39)asset value per share 每股资产价值 5TuwXz1v  
  A (40)associated company 联营公司 ['\R4H!x  
  A (41)attainable standard 可达标准 ivl %%nY'  
A (42)attributable profit 可归属利润 &4WA/'>R  
  A (43)audit 审计 oP56f"BE(  
  A (44)audit report 审计报告 Y_y!$jd(N  
  A (45)auditing standards 审计准则 <$A/ ('  
  A (46)authorized share capital 额定股本 ;7qzQ{Km  
  A (47)available hours 可用小时 `&fW<5-  
  A (48)avoidable costs 可避免成本 :EHk]Hkz  
  B (49)back-to-back loan 易币贷款 !+@70|gFF  
  B (50)backflush accounting 倒退成本计算 ) 3e_H s+  
  B (51)bad debts 坏帐 h+H+>,N8`  
  B (52)bad debts ratio 坏帐比率  8(K:2  
  B (53)bank charges 银行手续费 1:T"jsWw  
  B (54)bank overdraft 银行透支 ]Ri=*KZa  
  B (55)bank reconciliation 银行存款调节表 dgX%NKv1  
  B (56)bank statement 银行对账单 L6nsVL&  
  B (57)bankruptcy 破产 wY\,b*x  
  B (58)basis of apportionment 分摊基础 _UkBOJ:G$H  
  B (59)batch 批量 S#p_Y^ A  
  B (60)batch costing 分批成本计算 _8 K|2$X  
  B (61)beta factor B(市场)风险因素 DcaKGjp  
  B (62)bill 账单 C "@>NC _  
  B (63)bill of exchange 汇票 Q/Z>w+zh#  
  B (64)bill of landing 提单 6 A]a@,PC  
  B (65)bill of materials 用料预计单 Sb2_&5  
  B (66)bill payable 应付票据 6j {yn t  
  B (67)bill receivable 应收票据 Y}.f&rLe  
  B (68)bin card 存货记录卡 u|$HA>F[  
  B (69)bonus 红利 )eZuG S  
  B (70)book-keeping 薄记 _/P;`@  
  B (71)Boston classification 波士顿分类 hTv*4J&@|  
  B (72)breakeven chart 保本图 *< fJgc"3  
  B (73)breakeven point 保本点 o+}1M  
  B (74)breaking-down time 复位时间 M+ <SSi"  
  B (75)budget 预算 =>'j_|  
  B (76)budget center 预算中心 GGHeC/4  
  B (77)budget cost allowance 预算成本折让 =(TMcu$4`  
  B (78)budget manual 预算手册 k-^^Ao*@  
  B (79)budget period 预算期间 *HV_ $^)=  
  B (80)budgetary control 预算控制 ti1R6oSn  
  B (81)budgeted capacity 预算生产能力 dly -mPmP  
  B (82)burden 制造费用 k??CXW  
  B (83)business center 经营中心 pQ7elv]  
  B (84)business entity 营业个体 qu $FpOJ  
  B (85)business unit 经营单位 zD8$DG8  
B (86)buy-out management 管理性购买产权 SufM ~9Ll  
  B (87)by-product 副产品 6A>bm{`c:  
  C (88)called-up share capital 催缴股本 M"K$.m@t  
  C (89)capacity 生产能力 (?,jnnub  
  C (90)capacity ratios 生产能力比率 ;IPk+,hpmi  
  C (91)capital 资本 QRl+7V  
  C (92)capital assets pricing model 资本资产计价模式 2'W# x  
  C (93)capital commitment 承诺资本 ^e]O >CJ  
  C (94)capital employed 已运用的资本 Moi RAO  
  C (95)capital expenditure 资本支出 >^#Liwm  
  C (96)capital expenditure authorization 资本支出核准 <Mo{o2F=  
  C (97)capital expenditure control 资本支出控制 k:j?8o3  
  C (98)capital expenditure proposal 资本支出申请 _N|A I"sj.  
  C (99)capital funding planning 资本基金筹集计划 ^P [#YO  
  C (100)capital gain 资本收益 DrBkR` a?  
  C (101)capital investment appraisal 资本投资评估 JCZ&TK  
  C (102)capital maintenance 资本保全  rB(Q)N  
  C (103)capital resource planning 资本资源计划 }>,%El/  
  C (104)capital surplus 资本盈余 dn=srbJ   
  C (105)capital turnover 资本周转率 x=W s)&H_Y  
  C (106)card 记录卡  v1? G  
  C (107)cash 现金 a.O"I3{?h  
  C (108)cash account 现金账户 <H< Aba9\  
  C (109)cash book 现金账薄 + W-b3R:1>  
  C (110)cash cow 金牛产品 z8D,[`  
  C (111)cash flow 现金流量 Ei<+{P(t0  
  C (112)cash discounted 现金贴现 Z!' k N\z  
  C (113)cash flow budget 现金流量预算 zC[LcC*+J  
  C (114)cash flow statement 现金流量表 P$ b5o  
  C (115)cash ledger 现金分类账 "J}B lB  
  C (116)cash limit 现金限额 -s0J8b  
  C (117)CCA 现时成本会计 p ~+sk1[.  
  C (118)center 中心 Ft:_6T%  
  C (119)changeover time 变更时间  ]5ibg"{S  
  C (120)chartered entity 特许经济个体 |D'!.$7%  
  C (121)cheque 支票 +Ezl.O@z  
  C (122)cheque register 支票登记薄 MScUrW!TA  
  C (123)coin analysis 零钱分类 \b)P4aL  
  C (124)classification 分类 Y<@_d  
  C (125)clock card 工时卡 =3V4HQi  
  C (126)code 代码 'rfs rZ?  
  C (127)commitment accounting 承诺确认会计 4 #lLC-k  
  C (128)common cost 共同成本 vj#m#1\ f  
  C (129)company limited by guarantee 有限担保责任公司 b*nI0/cbR.  
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