论坛风格切换切换到宽版
  • 3183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 \`o+Le+%  
  A (2)absorbed overhead 已吸收制造费用 J_R54Y~vu  
  A (3)absorption costing 吸收成本计算 Eom|*2vWIC  
  A (4)account 账户,报表 $78fR8|r-  
  A (5)accounting postulate 会计假设 F"j0;}+N  
  A (6)accounting series release 会计公告文件 s S8Z5k;  
  A (7)accounting valuation 会计计价 ?yzhk7j7  
  A (8)account sale 承销清单 ?b2  
  A (9)accountability concept 经营责任概念 +Y ,>ftN  
  A (10)accountancy 会计职业 0\%/:2   
  A (11)accountant 会计师 r_T\%  
  A (12)accounting 会计 6 k+F TDL  
  A (13)agency cost 代理成本 ^ng#J\  
  A (14)accounting bases 会计基础 8 s!0Z1Roc  
  A (15)accounting manual 会计手册 +vaz gO<u  
  A (16)accounting period 会计期间 $x 6Rmd{  
  A (17)accounting policies 会计方针 bCg {z b#  
  A (18)accounting rate of return 会计报酬率 a ^<W ?Z  
  A (19)accounting reference date 会计参照日 -Ep cX!i  
  A (20)accounting reference period 会计参照期间 ?ltTJ(Po  
  A (21)accrual concept 应计概念 $6h:j#{JE  
  A (22)accrual expenses 应计费用 ?8. $A2(Xw  
  A (23)acid test ration 速动比率(酸性测试比率) vmL% %7  
  A (24)acquisition 购置 >|!F.W  
  A (25)acquisition accounting 收购会计 ]uX'[Z}t  
  A (26)activity based accounting 作业基础成本计算 O^|dc =  
  A (27)adjusting events 调整事项 ws Lg6  
  A (28)administrative expenses 行政管理费 mJRvC%  
  A (29)advice note 发货通知 jNB|98NN  
  A (30)amortization 摊销 :y%%Vx~  
  A (31)analytical review 分析性检查 k_#ra7zP  
  A (32)annual equivalent cost 年度等量成本法 |{+D65R  
  A (33)annual report and accounts 年度报告和报表 R!;tF|]  
  A (34)appraisal cost 检验成本 s;X"E =  
  A (35)appropriation account 盈余分配账户 :\L{S  
  A (36)articles of association 公司章程细则 H1 rge<  
  A (37)assets 资产 ]p:x,%nm  
  A (38)assets cover 资产保障 r9 'lFj  
  A (39)asset value per share 每股资产价值 EcrM`E#kaZ  
  A (40)associated company 联营公司 5#s?rA%u  
  A (41)attainable standard 可达标准 (Mhj-0xf$  
A (42)attributable profit 可归属利润 Ra<mdteZT  
  A (43)audit 审计 : m$cnq~h  
  A (44)audit report 审计报告 a \B<(R.  
  A (45)auditing standards 审计准则 T[B@7$Dp*  
  A (46)authorized share capital 额定股本 -X5rGp++  
  A (47)available hours 可用小时 !YSAQi ;I  
  A (48)avoidable costs 可避免成本 16)@<7b]J  
  B (49)back-to-back loan 易币贷款 6c>t|=Ss(  
  B (50)backflush accounting 倒退成本计算 AZz }  
  B (51)bad debts 坏帐 BbUZ,X*Y  
  B (52)bad debts ratio 坏帐比率 :.f =>s]  
  B (53)bank charges 银行手续费 _H>ABo  
  B (54)bank overdraft 银行透支 Q*Per;%J  
  B (55)bank reconciliation 银行存款调节表 kM|akG  
  B (56)bank statement 银行对账单 pbKDtqSn z  
  B (57)bankruptcy 破产 Fh9` 8  
  B (58)basis of apportionment 分摊基础 R<lj$_72Q  
  B (59)batch 批量 w' K\}G~  
  B (60)batch costing 分批成本计算 cW;to Q!P  
  B (61)beta factor B(市场)风险因素 KG)7hja<6g  
  B (62)bill 账单 rBa <s  
  B (63)bill of exchange 汇票 A>(m}P  
  B (64)bill of landing 提单 lidzs<W-fW  
  B (65)bill of materials 用料预计单 o Q I3Yz  
  B (66)bill payable 应付票据 yZ)GP!cM4c  
  B (67)bill receivable 应收票据 {EGiGwpf  
  B (68)bin card 存货记录卡 KG6ki_  
  B (69)bonus 红利 B2:6=8<  
  B (70)book-keeping 薄记 HiCNs;t  
  B (71)Boston classification 波士顿分类 sy+1xnz  
  B (72)breakeven chart 保本图 / *xP`'T  
  B (73)breakeven point 保本点 S9J<3 =  
  B (74)breaking-down time 复位时间 wQWokpP;T7  
  B (75)budget 预算 Mz# &"WjF  
  B (76)budget center 预算中心 #P= rP=  
  B (77)budget cost allowance 预算成本折让 j0^~="p%C  
  B (78)budget manual 预算手册 su/l'p'  
  B (79)budget period 预算期间 CdlE"Ye  
  B (80)budgetary control 预算控制 o $oW-U  
  B (81)budgeted capacity 预算生产能力 z g+78  
  B (82)burden 制造费用 qEPvV  
  B (83)business center 经营中心 p;`jmF   
  B (84)business entity 营业个体 {ER! 0w/  
  B (85)business unit 经营单位 .x5Y fe  
B (86)buy-out management 管理性购买产权 &!]$#  
  B (87)by-product 副产品 a_4Ny  
  C (88)called-up share capital 催缴股本 )Q9m,/F  
  C (89)capacity 生产能力 \.2?951}  
  C (90)capacity ratios 生产能力比率 M 8a^yoZn  
  C (91)capital 资本 Or= [2@Wg  
  C (92)capital assets pricing model 资本资产计价模式 UhYeyT  
  C (93)capital commitment 承诺资本 evNo(U\C  
  C (94)capital employed 已运用的资本 U:m[* }+<  
  C (95)capital expenditure 资本支出 >J^bs &j  
  C (96)capital expenditure authorization 资本支出核准 W76K/A<h>  
  C (97)capital expenditure control 资本支出控制 ty[bIaQi  
  C (98)capital expenditure proposal 资本支出申请 Wz}RJC7p  
  C (99)capital funding planning 资本基金筹集计划 <uDEDb1|l  
  C (100)capital gain 资本收益 h 1G`z  
  C (101)capital investment appraisal 资本投资评估 "_]n_[t2C  
  C (102)capital maintenance 资本保全 I1yZ7QY  
  C (103)capital resource planning 资本资源计划 cP%mkh_ri  
  C (104)capital surplus 资本盈余 A9\m .3jo  
  C (105)capital turnover 资本周转率 0{#,'sc;  
  C (106)card 记录卡 MKLntX  
  C (107)cash 现金 /2pf*\u  
  C (108)cash account 现金账户 X> :@`}bq  
  C (109)cash book 现金账薄 } NW^?37  
  C (110)cash cow 金牛产品 ]J+ }WR  
  C (111)cash flow 现金流量 z=:<]j#=  
  C (112)cash discounted 现金贴现 jm0J)Z_"nr  
  C (113)cash flow budget 现金流量预算 azR<Y_tw  
  C (114)cash flow statement 现金流量表 5A/8G}'XZ  
  C (115)cash ledger 现金分类账 g^@ Kx5O\  
  C (116)cash limit 现金限额 {i y[8eLg  
  C (117)CCA 现时成本会计 jOj`S%7  
  C (118)center 中心 Yh) yp?  
  C (119)changeover time 变更时间 SO%x=W  
  C (120)chartered entity 特许经济个体 y E-H-r~I  
  C (121)cheque 支票 L9nv05B  
  C (122)cheque register 支票登记薄 {Ak{ ct\t  
  C (123)coin analysis 零钱分类 x=Z\c,@O  
  C (124)classification 分类 / 1 lIV_Z  
  C (125)clock card 工时卡 i <0H W  
  C (126)code 代码 a)=WDRk  
  C (127)commitment accounting 承诺确认会计 c;c'E&9P]  
  C (128)common cost 共同成本 H6(kxpOI\  
  C (129)company limited by guarantee 有限担保责任公司 l G12Su/  
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