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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   O<W_fx8_'  
  A (2)absorbed overhead 已吸收制造费用 @AuO`I@p=  
  A (3)absorption costing 吸收成本计算 pcI uN  
  A (4)account 账户,报表   j$5LN.8J  
  A (5)accounting postulate 会计假设   RY*U"G0#w  
  A (6)accounting series release 会计公告文件   #yvGK:F  
  A (7)accounting valuation 会计计价   y L~W.H  
  A (8)account sale 承销清单 rk)`\=No  
  A (9)accountability concept 经营责任概念   ~.lPEA %%  
  A (10)accountancy 会计职业   fLAw12;^  
  A (11)accountant 会计师   t< ?,F  
  A (12)accounting 会计   @!d{bQd,  
  A (13)agency cost 代理成本   7 x?<*T  
  A (14)accounting bases 会计基础   m<2M4u   
  A (15)accounting manual 会计手册   :S(ZzY Q  
  A (16)accounting period 会计期间   5.J.RE"M  
  A (17)accounting policies 会计方针   vEz"xz1j!]  
  A (18)accounting rate of return 会计报酬率   2T[9f;jM'  
  A (19)accounting reference date 会计参照日   t5IEQ2  
  A (20)accounting reference period 会计参照期间   '(jG[ry&T  
  A (21)accrual concept 应计概念   R .2wqkY  
  A (22)accrual expenses 应计费用   {P#|zp4C{  
  A (23)acid test ration 速动比率(酸性测试比率)   ',5 ky{  
  A (24)acquisition 购置   1]/.` ]1  
  A (25)acquisition accounting 收购会计   n>U5R_T  
  A (26)activity based accounting 作业基础成本计算   v1,oilL  
  A (27)adjusting events 调整事项   2SR:FUV/  
  A (28)administrative expenses 行政管理费   42ivT_H  
  A (29)advice note 发货通知   &~U ]~;@  
  A (30)amortization 摊销   3|Xyl`i4o  
  A (31)analytical review 分析性检查   DrK{}uM  
  A (32)annual equivalent cost 年度等量成本法   liz~7RY4  
  A (33)annual report and accounts 年度报告和报表   2Q:+_v  
  A (34)appraisal cost 检验成本   m/EFHS49  
  A (35)appropriation account 盈余分配账户   l0i^uMS  
  A (36)articles of association 公司章程细则   pIKP XqA  
  A (37)assets 资产   t}tEvh  
  A (38)assets cover 资产保障   xW Q`tWA:J  
  A (39)asset value per share 每股资产价值   ZO$%[ ftb  
  A (40)associated company 联营公司   h;NYdX5  
  A (41)attainable standard 可达标准 > !)DM]Ri  
  A (42)attributable profit 可归属利润 qK&d]6H R  
  A (43)audit 审计 PXNh&N  
  A (44)audit report 审计报告 fw{gx  
  A (45)auditing standards 审计准则 *% @h(js  
  A (46)authorized share capital 额定股本 }U5yQ%N  
  A (47)available hours 可用小时 &W6^sj*k5U  
  A (48)avoidable costs 可避免成本 <0q;NrvUb  
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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   y:qUn!3  
  B (50)backflush accounting 倒退成本计算    zi`o#+  
  B (51)bad debts 坏帐   fMyti$1~  
  B (52)bad debts ratio 坏帐比率   ,',o'2=!  
  B (53)bank charges 银行手续费   S\!ana])  
  B (54)bank overdraft 银行透支   3"KCh\\b  
  B (55)bank reconciliation 银行存款调节表   I83<r9  
  B (56)bank statement 银行对账单   r<Kx0`y  
  B (57)bankruptcy 破产   )gy!GK  
  B (58)basis of apportionment 分摊基础   j^rIH#V   
  B (59)batch 批量   i9][N5\$  
  B (60)batch costing 分批成本计算   w %BL  
  B (61)beta factor B(市场)风险因素   161xAig  
  B (62)bill 账单   xbYi.  
  B (63)bill of exchange 汇票   }s<4{:cv+  
  B (64)bill of landing 提单   tS8u  
  B (65)bill of materials 用料预计单   B%+T2=& $7  
  B (66)bill payable 应付票据   V-L"gnd&2  
  B (67)bill receivable 应收票据   MfQ?W`Kop  
  B (68)bin card 存货记录卡   M%;hB*9  
  B (69)bonus 红利   :$BCRQ  
  B (70)book-keeping 薄记   Ffta](Z;  
  B (71)Boston classification 波士顿分类   Q%mB |i|  
  B (72)breakeven chart 保本图   2JcjZn  
  B (73)breakeven point 保本点   a\ YV3NJ/A  
  B (74)breaking-down time 复位时间   Y,t={HiclX  
  B (75)budget 预算   SPmq4  
  B (76)budget center 预算中心   N7 $I^?<  
  B (77)budget cost allowance 预算成本折让   V~;1IQd{  
  B (78)budget manual 预算手册   e|WJQd4+S  
  B (79)budget period 预算期间   d-r@E3  
  B (80)budgetary control 预算控制   5>N2:9We  
  B (81)budgeted capacity 预算生产能力   VrQmP  
  B (82)burden 制造费用   0o*8#i/)!3  
  B (83)business center 经营中心   g:Xhw$x9  
  B (84)business entity 营业个体   t$#jL5  
  B (85)business unit 经营单位 HLaRGN3,  
  B (86)buy-out management 管理性购买产权   xCl1g4N  
  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   b:]V`uF?  
  C (89)capacity 生产能力   UH-*(MfB  
  C (90)capacity ratios 生产能力比率   KP5C} ZK+s  
  C (91)capital 资本   k:F9. j%*  
  C (92)capital assets pricing model 资本资产计价模式   dD|OSB7 I7  
  C (93)capital commitment 承诺资本   q ]e`9/U  
  C (94)capital employed 已运用的资本   OGg>#vj,s  
  C (95)capital expenditure 资本支出   WE.{p>  
  C (96)capital expenditure authorization 资本支出核准   qPy1;maXP  
  C (97)capital expenditure control 资本支出控制   fnX`Q[b4\A  
  C (98)capital expenditure proposal 资本支出申请   }"PU% +J  
  C (99)capital funding planning 资本基金筹集计划   ?3zc=J"t  
  C (100)capital gain 资本收益   A5R<p+t6  
  C (101)capital investment appraisal 资本投资评估   K<qk.~ S  
  C (102)capital maintenance 资本保全   OJ5#4qJ[  
  C (103)capital resource planning 资本资源计划   $jI3VB  
  C (104)capital surplus 资本盈余   F{~{Lthc  
  C (105)capital turnover 资本周转率   *<jAiB ,O*  
  C (106)card 记录卡   ^c4@(]v'G  
  C (107)cash 现金   ,J^b0@S  
  C (108)cash account 现金账户   b Y\K  
  C (109)cash book 现金账薄   vyX\'r.~7  
  C (110)cash cow 金牛产品   LzXmb 7A  
  C (111)cash flow 现金流量   Cdu4U}^H  
  C (112)cash discounted 现金贴现   c[4i9I3v  
  C (113)cash flow budget 现金流量预算   ?Unb? {,&2  
  C (114)cash flow statement 现金流量表   'o+L41  
  C (115)cash ledger 现金分类账   '~[d=fwH  
  C (116)cash limit 现金限额   >dG;w6y'  
  C (117)CCA 现时成本会计   *4+"Lh.KS  
  C (118)center 中心   2ZMb<b4H  
  C (119)changeover time 变更时间   -Rd/G x  
  C (120)chartered entity 特许经济个体    6S*e xw  
  C (121)cheque 支票   IsM}' .  
  C (122)cheque register 支票登记薄   1 &)?JZhg  
  C (123)coin analysis 零钱分类   +)<wDDC_  
  C (124)classification 分类   {/(D$"j(S  
  C (125)clock card 工时卡   (ehK?6[  
  C (126)code 代码   NS%xTLow-  
  C (127)commitment accounting 承诺确认会计   iAa.}CI,zB  
  C (128)common cost 共同成本   a M2l2  
  C (129)company limited by guarantee 有限担保责任公司
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