论坛风格切换切换到宽版
  • 2847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 MRT<hB  
  A (2)absorbed overhead 已吸收制造费用 "LH3ZPD  
  A (3)absorption costing 吸收成本计算 ru|*xNXKgC  
  A (4)account 账户,报表 eU.C<Tv:8  
  A (5)accounting postulate 会计假设 $LcMG,8%_  
  A (6)accounting series release 会计公告文件 xNa66A-8  
  A (7)accounting valuation 会计计价 [.6bxK  
  A (8)account sale 承销清单 AUES;2WL  
  A (9)accountability concept 经营责任概念 wFjQ1<s=  
  A (10)accountancy 会计职业 G<]@nP{P  
  A (11)accountant 会计师 riRG9c |  
  A (12)accounting 会计 w c\`2(  
  A (13)agency cost 代理成本 ?y__ Vr w  
  A (14)accounting bases 会计基础 HVzkS|^F  
  A (15)accounting manual 会计手册 BB_(!omq[  
  A (16)accounting period 会计期间 b$- g"F  
  A (17)accounting policies 会计方针 e_g&L)  
  A (18)accounting rate of return 会计报酬率 t_Rj1U  
  A (19)accounting reference date 会计参照日 Z?WVSJUVf  
  A (20)accounting reference period 会计参照期间 )1$H 7|  
  A (21)accrual concept 应计概念 irP*:QM  
  A (22)accrual expenses 应计费用 [ $"  
  A (23)acid test ration 速动比率(酸性测试比率) {, ? Gj@$  
  A (24)acquisition 购置 aOQT-C[ O  
  A (25)acquisition accounting 收购会计 1&vR7z]*  
  A (26)activity based accounting 作业基础成本计算 IkxoW:L  
  A (27)adjusting events 调整事项 FlY"OU*  
  A (28)administrative expenses 行政管理费 cl |}0Q5  
  A (29)advice note 发货通知 ):A.A,skf  
  A (30)amortization 摊销 \j &&o  
  A (31)analytical review 分析性检查 (:h&c6'S)b  
  A (32)annual equivalent cost 年度等量成本法 m\E=I5*/  
  A (33)annual report and accounts 年度报告和报表 NG23  
  A (34)appraisal cost 检验成本 _>r (T4}]  
  A (35)appropriation account 盈余分配账户 t:xTmK&vt  
  A (36)articles of association 公司章程细则 UMT}2d%  
  A (37)assets 资产 Om_ "X6  
  A (38)assets cover 资产保障 /!y;h-  
  A (39)asset value per share 每股资产价值 MBnxF^c&P  
  A (40)associated company 联营公司 \ Co Z+  
  A (41)attainable standard 可达标准 e)}=T0 s  
A (42)attributable profit 可归属利润 Y kvEQ=  
  A (43)audit 审计 XqwP<5Z  
  A (44)audit report 审计报告 Zq H-]?)  
  A (45)auditing standards 审计准则 hS>=p O+y  
  A (46)authorized share capital 额定股本 `tc X[(`  
  A (47)available hours 可用小时 DF'~ #G8  
  A (48)avoidable costs 可避免成本 ?^LG>GgV  
  B (49)back-to-back loan 易币贷款 Qz_4Ms<o  
  B (50)backflush accounting 倒退成本计算 ;%cW[*Dw  
  B (51)bad debts 坏帐 .[s6PzQy  
  B (52)bad debts ratio 坏帐比率 Dtyw]|L\H  
  B (53)bank charges 银行手续费 }o\} qu*  
  B (54)bank overdraft 银行透支 5@ Hg 4.  
  B (55)bank reconciliation 银行存款调节表 gvL*]U7  
  B (56)bank statement 银行对账单 :LC3>x`:  
  B (57)bankruptcy 破产 91DevizXx  
  B (58)basis of apportionment 分摊基础 H+@?K6{h  
  B (59)batch 批量 WM4,\$  
  B (60)batch costing 分批成本计算 $iA:3DM07  
  B (61)beta factor B(市场)风险因素 _1WA:7$C  
  B (62)bill 账单 ^+gD;a|t  
  B (63)bill of exchange 汇票 ! f}D*8\f  
  B (64)bill of landing 提单 '(ZT }N  
  B (65)bill of materials 用料预计单 *i!t&s  
  B (66)bill payable 应付票据 B|{E[]iK  
  B (67)bill receivable 应收票据 I1s$\NZ~]  
  B (68)bin card 存货记录卡 @W~aoq6  
  B (69)bonus 红利 y(E<MRd8V  
  B (70)book-keeping 薄记 =.J cIT'  
  B (71)Boston classification 波士顿分类 =}Q|#C  
  B (72)breakeven chart 保本图 jM-5aj[K  
  B (73)breakeven point 保本点 bfpoX,:   
  B (74)breaking-down time 复位时间 Vs Z7 n~e  
  B (75)budget 预算 :"b:uQ  
  B (76)budget center 预算中心 Eb CK9  
  B (77)budget cost allowance 预算成本折让 563ExibH  
  B (78)budget manual 预算手册 ULs'oT)K;  
  B (79)budget period 预算期间 L>0Pur)[  
  B (80)budgetary control 预算控制 XN{zl*`  
  B (81)budgeted capacity 预算生产能力 ZF8`= D`:R  
  B (82)burden 制造费用 d#W^S[[  
  B (83)business center 经营中心 (T&(PCw|  
  B (84)business entity 营业个体 mHJGpJ=a-  
  B (85)business unit 经营单位 /;!I.|j  
B (86)buy-out management 管理性购买产权 BxZ7Bk  
  B (87)by-product 副产品 "D KrQ,L  
  C (88)called-up share capital 催缴股本 r`RLDN!`  
  C (89)capacity 生产能力 Y]5MM:mI  
  C (90)capacity ratios 生产能力比率 ^+k= ;nl  
  C (91)capital 资本 O`aNN y  
  C (92)capital assets pricing model 资本资产计价模式 ( )f )  
  C (93)capital commitment 承诺资本 $D D esy3  
  C (94)capital employed 已运用的资本 ,}9 tJY@ E  
  C (95)capital expenditure 资本支出 bf2r8   
  C (96)capital expenditure authorization 资本支出核准 sD&V_ &i  
  C (97)capital expenditure control 资本支出控制 e@/' o/  
  C (98)capital expenditure proposal 资本支出申请 T2 1?~jS  
  C (99)capital funding planning 资本基金筹集计划 EB6X Yr  
  C (100)capital gain 资本收益 I[w5V;>*  
  C (101)capital investment appraisal 资本投资评估  5PC:4  
  C (102)capital maintenance 资本保全 d>Nh<PqH6  
  C (103)capital resource planning 资本资源计划 7#7|+%W0  
  C (104)capital surplus 资本盈余 ,dVJAV7v  
  C (105)capital turnover 资本周转率 \~t!M~H  
  C (106)card 记录卡 2^w{Hcf  
  C (107)cash 现金 iM9^.  
  C (108)cash account 现金账户 r:4]:NKCi  
  C (109)cash book 现金账薄 V'UFc>{o  
  C (110)cash cow 金牛产品 ,WM-%2z^4I  
  C (111)cash flow 现金流量 H<P d&  
  C (112)cash discounted 现金贴现 yNU}1_oK  
  C (113)cash flow budget 现金流量预算 Q/*|ADoq  
  C (114)cash flow statement 现金流量表 c++q5bg@)  
  C (115)cash ledger 现金分类账 Gvvw:]WgF  
  C (116)cash limit 现金限额 =^_a2_BBl  
  C (117)CCA 现时成本会计 wb h=v;  
  C (118)center 中心 Ww#!-,*]o  
  C (119)changeover time 变更时间 v"o@q2f_  
  C (120)chartered entity 特许经济个体 N.ZuSkRM  
  C (121)cheque 支票 Dca,IaT'  
  C (122)cheque register 支票登记薄 [; ZC_fD  
  C (123)coin analysis 零钱分类 bD|VT  
  C (124)classification 分类 $H]NC-\+>  
  C (125)clock card 工时卡 ]9JH.fF   
  C (126)code 代码 Kc#1H|'2N  
  C (127)commitment accounting 承诺确认会计 f&RjvVP?s  
  C (128)common cost 共同成本 V7O7"Q^q  
  C (129)company limited by guarantee 有限担保责任公司 ZvO1=* J,  
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