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[经验分享]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connie
 

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只看楼主 倒序阅读 使用道具 0楼 发表于: 2009-02-04
— 本帖被 阿文哥 从 学会计 移动到本区(2012-07-05) —
A (1)ABC 作业基础成本计算   0qP&hybL[(  
  A (2)absorbed overhead 已吸收制造费用 *FhD%><  
  A (3)absorption costing 吸收成本计算 r*?rwtFtg  
  A (4)account 账户,报表   & D@/_m $  
  A (5)accounting postulate 会计假设   ?4>uGaU\  
  A (6)accounting series release 会计公告文件   Sc!]M 5  
  A (7)accounting valuation 会计计价   fXfBDB  
  A (8)account sale 承销清单 u\LG_/UJV1  
  A (9)accountability concept 经营责任概念   T}')QC&wQ  
  A (10)accountancy 会计职业   s&(,_34  
  A (11)accountant 会计师   mBW E^  
  A (12)accounting 会计   hLF+_{\C|  
  A (13)agency cost 代理成本   LF o{,%B  
  A (14)accounting bases 会计基础   Xc)V;1  
  A (15)accounting manual 会计手册   x~1.;dBF  
  A (16)accounting period 会计期间   S}fU2Wi  
  A (17)accounting policies 会计方针   V.<$c1#=$  
  A (18)accounting rate of return 会计报酬率   X^204K%:  
  A (19)accounting reference date 会计参照日   +!_?f'kv`  
  A (20)accounting reference period 会计参照期间   R}~p1=D  
  A (21)accrual concept 应计概念   ;/tZsE{  
  A (22)accrual expenses 应计费用   Ve/"9 ?Y_  
  A (23)acid test ration 速动比率(酸性测试比率)   2hB';Dv  
  A (24)acquisition 购置   tF:'Y ~3 p  
  A (25)acquisition accounting 收购会计   Hgu:*iYA  
  A (26)activity based accounting 作业基础成本计算   W?+U%bIZ9  
  A (27)adjusting events 调整事项   bOIVe  
  A (28)administrative expenses 行政管理费   }m '= _ u  
  A (29)advice note 发货通知   4a'O#;h o  
  A (30)amortization 摊销   #bRr|`  
  A (31)analytical review 分析性检查   /WIO@c  
  A (32)annual equivalent cost 年度等量成本法   JtB"Dh  
  A (33)annual report and accounts 年度报告和报表   >y P`8Oq[  
  A (34)appraisal cost 检验成本   Cjvgf .>$  
  A (35)appropriation account 盈余分配账户   ;=rMIi  
  A (36)articles of association 公司章程细则   >&uG1q0p.  
  A (37)assets 资产   /cmnX'z  
  A (38)assets cover 资产保障   L|sWSrqd  
  A (39)asset value per share 每股资产价值   'Na \9b(  
  A (40)associated company 联营公司   &uLxA w  
  A (41)attainable standard 可达标准 NF?FEUoxz  
  A (42)attributable profit 可归属利润 G'|Emu=4  
  A (43)audit 审计 WW.\5kBl8  
  A (44)audit report 审计报告 m>po+7"b  
  A (45)auditing standards 审计准则 sOyWsXd+R'  
  A (46)authorized share capital 额定股本 sy^k:y?  
  A (47)available hours 可用小时 _ F0qq j  
  A (48)avoidable costs 可避免成本 ]U :1N C"  
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离线connie

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只看该作者 1楼 发表于: 2009-02-04
B (49)back-to-back loan 易币贷款   Pn{yk`6E  
  B (50)backflush accounting 倒退成本计算   /)8  0@  
  B (51)bad debts 坏帐   ^q"wd?((h  
  B (52)bad debts ratio 坏帐比率   tVx.J'"Y  
  B (53)bank charges 银行手续费   `1%SXP1  
  B (54)bank overdraft 银行透支   k&nhF9Y4  
  B (55)bank reconciliation 银行存款调节表   B3I\=  
  B (56)bank statement 银行对账单   Z2chv,SqCJ  
  B (57)bankruptcy 破产   I3Sl>e(Z  
  B (58)basis of apportionment 分摊基础   y)3(  
  B (59)batch 批量   mB(*)PwZ  
  B (60)batch costing 分批成本计算   l3aG#4jj  
  B (61)beta factor B(市场)风险因素   V07x+ovq  
  B (62)bill 账单   inBd.%Yr  
  B (63)bill of exchange 汇票   ~L(_q ]  
  B (64)bill of landing 提单   *$(=I6b  
  B (65)bill of materials 用料预计单   Q^Ln`zMe  
  B (66)bill payable 应付票据   nf< <]iHf  
  B (67)bill receivable 应收票据   hp(n;(OR  
  B (68)bin card 存货记录卡   FV/xp}nz  
  B (69)bonus 红利   d9/E^)TT  
  B (70)book-keeping 薄记   /,v:!*  
  B (71)Boston classification 波士顿分类   KmV>tn BQ  
  B (72)breakeven chart 保本图   \Rn.ug  
  B (73)breakeven point 保本点   <$.KCLP  
  B (74)breaking-down time 复位时间   |Sg *j-.  
  B (75)budget 预算   3&*0n^g  
  B (76)budget center 预算中心   'Rfvr7G/?  
  B (77)budget cost allowance 预算成本折让   FH8?W| G  
  B (78)budget manual 预算手册   *f8,R"]-g  
  B (79)budget period 预算期间   +N[dYm  
  B (80)budgetary control 预算控制   Fm}O,=  
  B (81)budgeted capacity 预算生产能力   , IUMH]D  
  B (82)burden 制造费用   NrvS/ cI!t  
  B (83)business center 经营中心   /2u;w !oi.  
  B (84)business entity 营业个体   Cu({%Gy+  
  B (85)business unit 经营单位 ;hs:wLVa"  
  B (86)buy-out management 管理性购买产权   y_"GMw  
  B (87)by-product 副产品
离线connie

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只看该作者 2楼 发表于: 2009-02-04
C (88)called-up share capital 催缴股本   h Zlajky  
  C (89)capacity 生产能力   }sy3M rb  
  C (90)capacity ratios 生产能力比率   B^Ql[m&5+  
  C (91)capital 资本   }VR&*UJE  
  C (92)capital assets pricing model 资本资产计价模式   7k6rhf7H  
  C (93)capital commitment 承诺资本    v )7d  
  C (94)capital employed 已运用的资本   j~DoMP5Ls  
  C (95)capital expenditure 资本支出   C>68$wd>  
  C (96)capital expenditure authorization 资本支出核准   H@IX$+;z  
  C (97)capital expenditure control 资本支出控制   j<deTK;.  
  C (98)capital expenditure proposal 资本支出申请   aic6,>\!'  
  C (99)capital funding planning 资本基金筹集计划   jZv8X 5i  
  C (100)capital gain 资本收益   y8+?:=N.  
  C (101)capital investment appraisal 资本投资评估   SATZ!  
  C (102)capital maintenance 资本保全   qUtVqS  
  C (103)capital resource planning 资本资源计划   Q X@&~  
  C (104)capital surplus 资本盈余   N83RsL "}_  
  C (105)capital turnover 资本周转率   ]VJcV.7`  
  C (106)card 记录卡   !+)$;`  
  C (107)cash 现金   *7*g! km  
  C (108)cash account 现金账户   <i`EP/x  
  C (109)cash book 现金账薄   `"ie57-  
  C (110)cash cow 金牛产品   =As'vt 0  
  C (111)cash flow 现金流量   flLmZ1"  
  C (112)cash discounted 现金贴现   kj0A%q#'}  
  C (113)cash flow budget 现金流量预算   %aw/Y5  
  C (114)cash flow statement 现金流量表   cjN4U [  
  C (115)cash ledger 现金分类账   N[pk@M\vX  
  C (116)cash limit 现金限额   N_0&3PUSM  
  C (117)CCA 现时成本会计    j Mp{  
  C (118)center 中心   l3g6y 9;  
  C (119)changeover time 变更时间   s?Q`#qD  
  C (120)chartered entity 特许经济个体   E#ys-t 42  
  C (121)cheque 支票   [ z$J  
  C (122)cheque register 支票登记薄   T)C  
  C (123)coin analysis 零钱分类   %7|qnh6  
  C (124)classification 分类   b1*6 )  
  C (125)clock card 工时卡   W)4xO>ck*3  
  C (126)code 代码   Y6N+,FAk+J  
  C (127)commitment accounting 承诺确认会计   0>e>G(4(8  
  C (128)common cost 共同成本   [2\`Wh:%P  
  C (129)company limited by guarantee 有限担保责任公司
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