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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 $UdBZT-  
  A (2)absorbed overhead 已吸收制造费用 YD@Z}NE v"  
  A (3)absorption costing 吸收成本计算 WVsj  
  A (4)account 账户,报表 ~NPhVlT  
  A (5)accounting postulate 会计假设 ev0>j4Q  
  A (6)accounting series release 会计公告文件 pouXt-%2X  
  A (7)accounting valuation 会计计价 T`pDjT  
  A (8)account sale 承销清单 2@?X>,  
  A (9)accountability concept 经营责任概念 qou\4YZ  
  A (10)accountancy 会计职业 ?&zi{N  
  A (11)accountant 会计师 z.\r7  
  A (12)accounting 会计 D"-Wo}"8O'  
  A (13)agency cost 代理成本 ,;5 %&T  
  A (14)accounting bases 会计基础 PH&Qw2(Sx  
  A (15)accounting manual 会计手册 JWaWOk(t=?  
  A (16)accounting period 会计期间 g\q4-  
  A (17)accounting policies 会计方针 aeI0;u  
  A (18)accounting rate of return 会计报酬率 7.Z-  
  A (19)accounting reference date 会计参照日 T)%6"rPL3!  
  A (20)accounting reference period 会计参照期间 TQKcPVlE  
  A (21)accrual concept 应计概念 ?% 8%1d  
  A (22)accrual expenses 应计费用 fVgN8b|&'  
  A (23)acid test ration 速动比率(酸性测试比率) D vvi)/<  
  A (24)acquisition 购置 ?<BI)[B  
  A (25)acquisition accounting 收购会计 'K02T:\iZ  
  A (26)activity based accounting 作业基础成本计算 J_7@d]0R  
  A (27)adjusting events 调整事项 1<Mb@t  
  A (28)administrative expenses 行政管理费 7sQHz.4  
  A (29)advice note 发货通知 !;mn]w R>a  
  A (30)amortization 摊销 V_ , `?>O  
  A (31)analytical review 分析性检查 E3Y0@r  
  A (32)annual equivalent cost 年度等量成本法 o~e_M-  
  A (33)annual report and accounts 年度报告和报表 %.u*nM7sos  
  A (34)appraisal cost 检验成本 ja~Dp5  
  A (35)appropriation account 盈余分配账户 gE $Uv*Gj  
  A (36)articles of association 公司章程细则 4eB oR%2o  
  A (37)assets 资产 Fbu4GRgJ3  
  A (38)assets cover 资产保障 [<{r~YFjWW  
  A (39)asset value per share 每股资产价值 NOwd'iU  
  A (40)associated company 联营公司 iZiT/#,H2  
  A (41)attainable standard 可达标准 1$.svR  
A (42)attributable profit 可归属利润 C>x)jDb?  
  A (43)audit 审计 ^`i z%^  
  A (44)audit report 审计报告 i/n ee_  
  A (45)auditing standards 审计准则 sbX7VfAR`  
  A (46)authorized share capital 额定股本 Nu?A>Q  
  A (47)available hours 可用小时 7FPSBvU#/  
  A (48)avoidable costs 可避免成本 gm,AH85  
  B (49)back-to-back loan 易币贷款 Al 6%RFt  
  B (50)backflush accounting 倒退成本计算 _b/zBFa%  
  B (51)bad debts 坏帐 @VW1^{.do^  
  B (52)bad debts ratio 坏帐比率 $#+D:W)az  
  B (53)bank charges 银行手续费 -`{W~yz  
  B (54)bank overdraft 银行透支 uq-`1m }  
  B (55)bank reconciliation 银行存款调节表 6nE/8m  
  B (56)bank statement 银行对账单 0;T7fKj  
  B (57)bankruptcy 破产 ,j`48S@  
  B (58)basis of apportionment 分摊基础 Yq51+\d  
  B (59)batch 批量 )-1e} VF(U  
  B (60)batch costing 分批成本计算 CmbgEGIh[a  
  B (61)beta factor B(市场)风险因素 VpY D/Oj4;  
  B (62)bill 账单 H[nBNz) C  
  B (63)bill of exchange 汇票 (B$>o.(JA  
  B (64)bill of landing 提单 :<B_V<  
  B (65)bill of materials 用料预计单  z8'zH>  
  B (66)bill payable 应付票据 s@"|o3BX  
  B (67)bill receivable 应收票据 - E GZ  
  B (68)bin card 存货记录卡 ](Wa:U}Xs  
  B (69)bonus 红利 #BcUE?K*N  
  B (70)book-keeping 薄记 bo90;7EK8  
  B (71)Boston classification 波士顿分类 >g>r_0.  
  B (72)breakeven chart 保本图 8@LWg d  
  B (73)breakeven point 保本点 9O-~Ws ;  
  B (74)breaking-down time 复位时间 Y DHP-0?  
  B (75)budget 预算 ~!2fUewEu  
  B (76)budget center 预算中心 #oa>Z.?_V  
  B (77)budget cost allowance 预算成本折让 /3rNX}tOMH  
  B (78)budget manual 预算手册 HBvyX`-  
  B (79)budget period 预算期间 ebJTrh<{  
  B (80)budgetary control 预算控制 DpA)Vdj  
  B (81)budgeted capacity 预算生产能力 ]i6* $qgma  
  B (82)burden 制造费用 y;fF|t<y  
  B (83)business center 经营中心 Z ]  G#:  
  B (84)business entity 营业个体 ;Wy03}K4J  
  B (85)business unit 经营单位 "5k 6FV  
B (86)buy-out management 管理性购买产权 }riM-  
  B (87)by-product 副产品 W/,:-R&'>  
  C (88)called-up share capital 催缴股本 ]g ;+7  
  C (89)capacity 生产能力 \/j,  
  C (90)capacity ratios 生产能力比率 "|dhmV[;  
  C (91)capital 资本 |5dNJF8;Q  
  C (92)capital assets pricing model 资本资产计价模式 ~' 955fK>  
  C (93)capital commitment 承诺资本 dL+yd0 b*  
  C (94)capital employed 已运用的资本 Kf[.@_TD<1  
  C (95)capital expenditure 资本支出 j2IK\~W?-  
  C (96)capital expenditure authorization 资本支出核准 E:/!]sm!  
  C (97)capital expenditure control 资本支出控制 Q <D_QJ  
  C (98)capital expenditure proposal 资本支出申请 +Fad Ox7X$  
  C (99)capital funding planning 资本基金筹集计划 ReM]I<WuY  
  C (100)capital gain 资本收益 'v0rnIs I?  
  C (101)capital investment appraisal 资本投资评估 L)\<7  
  C (102)capital maintenance 资本保全 L -}Uj^yF  
  C (103)capital resource planning 资本资源计划 [o(!/38"@=  
  C (104)capital surplus 资本盈余 9#hp]0S6  
  C (105)capital turnover 资本周转率 O/Hj-u6&A  
  C (106)card 记录卡 U _A'/p^D  
  C (107)cash 现金 Dzu//_u  
  C (108)cash account 现金账户  s:xJ }Ll  
  C (109)cash book 现金账薄 i?M-~EKu  
  C (110)cash cow 金牛产品 Ag+B*   
  C (111)cash flow 现金流量 \}.bTca  
  C (112)cash discounted 现金贴现 W<#!He  
  C (113)cash flow budget 现金流量预算 9Xa.%vw>  
  C (114)cash flow statement 现金流量表 #prYZcHv:_  
  C (115)cash ledger 现金分类账 hg0{x/Dgny  
  C (116)cash limit 现金限额 oxeu%wj_  
  C (117)CCA 现时成本会计 ,:J[|9  
  C (118)center 中心 ic!% }S?  
  C (119)changeover time 变更时间 t>N2K-8Qh  
  C (120)chartered entity 特许经济个体 u8>aO>(bVg  
  C (121)cheque 支票 3w |5%`  
  C (122)cheque register 支票登记薄 %{rb,6  
  C (123)coin analysis 零钱分类 `p* 43nV  
  C (124)classification 分类 J%r:"Jm[y1  
  C (125)clock card 工时卡 2p;I<C:Eo  
  C (126)code 代码 MS#*3Md&y  
  C (127)commitment accounting 承诺确认会计 t}Td$K7  
  C (128)common cost 共同成本 ']\SX*z?  
  C (129)company limited by guarantee 有限担保责任公司 WFk%nO/  
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