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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 ,R =VzP&  
  A (2)absorbed overhead 已吸收制造费用  s D3|Qj;  
  A (3)absorption costing 吸收成本计算 ]c2| m}I{:  
  A (4)account 账户,报表 B^?XE(.  
  A (5)accounting postulate 会计假设 ( `+Z'Y  
  A (6)accounting series release 会计公告文件 uP]o39b;V  
  A (7)accounting valuation 会计计价 ZRm\d3x4  
  A (8)account sale 承销清单 Q9>]@DrAx  
  A (9)accountability concept 经营责任概念 RWo B7{G  
  A (10)accountancy 会计职业 j2M(W/_  
  A (11)accountant 会计师 AyO|9!F@A  
  A (12)accounting 会计 )+,jal^7  
  A (13)agency cost 代理成本 |u;PU`^-z  
  A (14)accounting bases 会计基础 n5/Tn7hY  
  A (15)accounting manual 会计手册 >pvg0Fh  
  A (16)accounting period 会计期间 q*nz4QTOE  
  A (17)accounting policies 会计方针 8|NJ(D-$  
  A (18)accounting rate of return 会计报酬率  Vb 9N~v  
  A (19)accounting reference date 会计参照日 CWQ2iu<_0  
  A (20)accounting reference period 会计参照期间 DZ.trtK  
  A (21)accrual concept 应计概念 np^<HfYV  
  A (22)accrual expenses 应计费用 8k^y.B  
  A (23)acid test ration 速动比率(酸性测试比率) PZJ 4: h  
  A (24)acquisition 购置 5qSZ>DZ  
  A (25)acquisition accounting 收购会计 o~&!M_ED  
  A (26)activity based accounting 作业基础成本计算 u g"<\"  
  A (27)adjusting events 调整事项 ha! "BR  
  A (28)administrative expenses 行政管理费 4"x;XVNM[  
  A (29)advice note 发货通知 :[f`HY&  
  A (30)amortization 摊销 f;H#TSJ  
  A (31)analytical review 分析性检查 _n g =5  
  A (32)annual equivalent cost 年度等量成本法 -z$2pXT ^  
  A (33)annual report and accounts 年度报告和报表 c@7hLUaE2  
  A (34)appraisal cost 检验成本 >o#wP  
  A (35)appropriation account 盈余分配账户 uE`|0  
  A (36)articles of association 公司章程细则 /t)c fFM  
  A (37)assets 资产 ,D2_Z]  
  A (38)assets cover 资产保障 TeCpT2!5j  
  A (39)asset value per share 每股资产价值 zn1Rou]6  
  A (40)associated company 联营公司 S!W/K!wf  
  A (41)attainable standard 可达标准 \N , '+  
A (42)attributable profit 可归属利润 :yjK*"T|OD  
  A (43)audit 审计 2\B9o `Y  
  A (44)audit report 审计报告 xe vP2pYG:  
  A (45)auditing standards 审计准则 kseJm+Hc  
  A (46)authorized share capital 额定股本 dHF$T33It  
  A (47)available hours 可用小时 gam#6 s  
  A (48)avoidable costs 可避免成本 X/K)kIi  
  B (49)back-to-back loan 易币贷款 1 3 `0d  
  B (50)backflush accounting 倒退成本计算 SuH.lCF-g  
  B (51)bad debts 坏帐 poYAiq_3T  
  B (52)bad debts ratio 坏帐比率 Ca@ =s  
  B (53)bank charges 银行手续费 Z WRRh^  
  B (54)bank overdraft 银行透支 ]j2 v"n  
  B (55)bank reconciliation 银行存款调节表 q,+kPhHEgy  
  B (56)bank statement 银行对账单 Jhy t)@7/,  
  B (57)bankruptcy 破产 JOx ,19r  
  B (58)basis of apportionment 分摊基础 <-B"|u  
  B (59)batch 批量 x>,F*3d3  
  B (60)batch costing 分批成本计算 I#E(r>KW*  
  B (61)beta factor B(市场)风险因素  L|lmStwe  
  B (62)bill 账单 FEZ"\|I|  
  B (63)bill of exchange 汇票 oXlxPN39  
  B (64)bill of landing 提单 k7|z$=zY  
  B (65)bill of materials 用料预计单 [ 7Lxt  
  B (66)bill payable 应付票据 F:o #  
  B (67)bill receivable 应收票据 A : bPIXb  
  B (68)bin card 存货记录卡 H4'DL'83  
  B (69)bonus 红利 5Sjr6l3Vq8  
  B (70)book-keeping 薄记 ;s\;78`0  
  B (71)Boston classification 波士顿分类 k3>ur>aW  
  B (72)breakeven chart 保本图 koEX4q  
  B (73)breakeven point 保本点 "R2t&X[9  
  B (74)breaking-down time 复位时间 ca/o#9:N`:  
  B (75)budget 预算 Wd` QpW  
  B (76)budget center 预算中心 SAG` ^t  
  B (77)budget cost allowance 预算成本折让 p=_XMh`;  
  B (78)budget manual 预算手册 '*N9"C  
  B (79)budget period 预算期间 `,Y [Z  
  B (80)budgetary control 预算控制 $rpTs?j*K$  
  B (81)budgeted capacity 预算生产能力 B(\r+"PB  
  B (82)burden 制造费用 ^/C $L8#  
  B (83)business center 经营中心 nJ*mEB  
  B (84)business entity 营业个体 7}'A)C>J;  
  B (85)business unit 经营单位 &H4uvJ_<  
B (86)buy-out management 管理性购买产权 gJ3OK !/  
  B (87)by-product 副产品 -<51CDw,  
  C (88)called-up share capital 催缴股本 qH h'l;.  
  C (89)capacity 生产能力 J(EaE2  
  C (90)capacity ratios 生产能力比率 RJRq` T|m  
  C (91)capital 资本 kUg+I_j6*  
  C (92)capital assets pricing model 资本资产计价模式 cF_ ;hD|YZ  
  C (93)capital commitment 承诺资本 c/=y*2,zo  
  C (94)capital employed 已运用的资本 |ON&._`LH  
  C (95)capital expenditure 资本支出 hk@`N;dn  
  C (96)capital expenditure authorization 资本支出核准 wAu[pWD'6;  
  C (97)capital expenditure control 资本支出控制 g>!:U6K  
  C (98)capital expenditure proposal 资本支出申请 Z[k#AgC)  
  C (99)capital funding planning 资本基金筹集计划 X$-b oe?  
  C (100)capital gain 资本收益 ^5;vx  
  C (101)capital investment appraisal 资本投资评估 oF;%^XFp  
  C (102)capital maintenance 资本保全 C,{F0-D  
  C (103)capital resource planning 资本资源计划 $K?T=a;z  
  C (104)capital surplus 资本盈余 ^)OZ`u8  
  C (105)capital turnover 资本周转率 b$?Xn{Y  
  C (106)card 记录卡 'n^2|"$sH  
  C (107)cash 现金 &N"'7bK6n  
  C (108)cash account 现金账户 N4a`8dS|  
  C (109)cash book 现金账薄 /i{tS`[F2a  
  C (110)cash cow 金牛产品 A \MfF  
  C (111)cash flow 现金流量 <o&o=Y8  
  C (112)cash discounted 现金贴现 Dh&:-  
  C (113)cash flow budget 现金流量预算 'T)Or,d  
  C (114)cash flow statement 现金流量表 cXk6e.Uz  
  C (115)cash ledger 现金分类账 *|LbbRu  
  C (116)cash limit 现金限额 egI{!bZg'\  
  C (117)CCA 现时成本会计 6wb^*dD92  
  C (118)center 中心 }z%OnP  
  C (119)changeover time 变更时间 k<YtoV  
  C (120)chartered entity 特许经济个体 ?{ B[ ^  
  C (121)cheque 支票 t{R5 EU  
  C (122)cheque register 支票登记薄 (ve+,H6w\  
  C (123)coin analysis 零钱分类 qnq%mwDeD  
  C (124)classification 分类 3:[!t%Yb  
  C (125)clock card 工时卡 h_&4p= SQ  
  C (126)code 代码 <I7(eh6d  
  C (127)commitment accounting 承诺确认会计 6kt]`H`cfJ  
  C (128)common cost 共同成本 ,8c dXt   
  C (129)company limited by guarantee 有限担保责任公司 zBk_-'z  
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