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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 正序阅读 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   "+R+6<"  
  A (2)absorbed overhead 已吸收制造费用 p}z<Fdu 0  
  A (3)absorption costing 吸收成本计算 b4%??"&<Y  
  A (4)account 账户,报表   U/66L+1  
  A (5)accounting postulate 会计假设    L^/5ux  
  A (6)accounting series release 会计公告文件   }1L4 "}L.  
  A (7)accounting valuation 会计计价   )Yh+c=6 ?  
  A (8)account sale 承销清单 &.)^ %Tp\z  
  A (9)accountability concept 经营责任概念   <Uk}o8E  
  A (10)accountancy 会计职业   xC?6v '  
  A (11)accountant 会计师   HYD'.uj  
  A (12)accounting 会计   ^KnU4sD  
  A (13)agency cost 代理成本   r..iko]T  
  A (14)accounting bases 会计基础   *2>&"B09`  
  A (15)accounting manual 会计手册   7J D' )  
  A (16)accounting period 会计期间   WH#1 zv  
  A (17)accounting policies 会计方针   /Iu 1L#  
  A (18)accounting rate of return 会计报酬率   K e;E1S-~  
  A (19)accounting reference date 会计参照日   0I-9nuw,^;  
  A (20)accounting reference period 会计参照期间   niMsQ  
  A (21)accrual concept 应计概念   #X+JHl  
  A (22)accrual expenses 应计费用   G=s}12/Z"{  
  A (23)acid test ration 速动比率(酸性测试比率)   p;`>e>$  
  A (24)acquisition 购置   j1Y~_  
  A (25)acquisition accounting 收购会计   XFVE>/H  
  A (26)activity based accounting 作业基础成本计算   \S `:y?[Y  
  A (27)adjusting events 调整事项   x xHY+(m  
  A (28)administrative expenses 行政管理费   5zK4Fraf  
  A (29)advice note 发货通知   >mbHy<<  
  A (30)amortization 摊销   9d0@wq.  
  A (31)analytical review 分析性检查   wyH[x!QX  
  A (32)annual equivalent cost 年度等量成本法   9R!atPz9  
  A (33)annual report and accounts 年度报告和报表   o)M}!MT  
  A (34)appraisal cost 检验成本   ]\-A;}\e  
  A (35)appropriation account 盈余分配账户   ~TF:.8  
  A (36)articles of association 公司章程细则   o*+"|  
  A (37)assets 资产   OR P\b  
  A (38)assets cover 资产保障   XW 2b|%T  
  A (39)asset value per share 每股资产价值   |"q5sym8Y_  
  A (40)associated company 联营公司   2lZ Q)   
  A (41)attainable standard 可达标准 hk;5w{t}}  
  A (42)attributable profit 可归属利润 h ]5(].  
  A (43)audit 审计 JMC KcZ%N  
  A (44)audit report 审计报告 ydEoC$?0  
  A (45)auditing standards 审计准则 )NW)R*m~D  
  A (46)authorized share capital 额定股本 j.[.1G*("  
  A (47)available hours 可用小时 % "i(K@  
  A (48)avoidable costs 可避免成本 q^@Q"J =v  
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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   c1(R uP:S  
  C (89)capacity 生产能力   {f_={k  
  C (90)capacity ratios 生产能力比率   G{~J|{t\yz  
  C (91)capital 资本   G<z wv3  
  C (92)capital assets pricing model 资本资产计价模式   /obfw^  
  C (93)capital commitment 承诺资本   VcE:G#]5  
  C (94)capital employed 已运用的资本   E:_ZA  
  C (95)capital expenditure 资本支出   zy?|ODM  
  C (96)capital expenditure authorization 资本支出核准   Rxt^v+ ,$  
  C (97)capital expenditure control 资本支出控制   3Y4?CM&0v  
  C (98)capital expenditure proposal 资本支出申请   5+0gR &|j  
  C (99)capital funding planning 资本基金筹集计划   ^]Y> [[  
  C (100)capital gain 资本收益   R{`(c/%8  
  C (101)capital investment appraisal 资本投资评估   *->W^1eGM  
  C (102)capital maintenance 资本保全   tPWLg),  
  C (103)capital resource planning 资本资源计划   H064BM  
  C (104)capital surplus 资本盈余   ] Jg&VXrH  
  C (105)capital turnover 资本周转率   _IHV7*u{;  
  C (106)card 记录卡   .^33MWu6  
  C (107)cash 现金   ='r!g  
  C (108)cash account 现金账户   h]&GLb&<?  
  C (109)cash book 现金账薄   Ux!p8  
  C (110)cash cow 金牛产品   Vi$~-6n&  
  C (111)cash flow 现金流量   bTNgjc  
  C (112)cash discounted 现金贴现   JPI3[.o  
  C (113)cash flow budget 现金流量预算   |)DGkOtd  
  C (114)cash flow statement 现金流量表    R Z?jJm$  
  C (115)cash ledger 现金分类账   \[i1JG  
  C (116)cash limit 现金限额   =+-UJo5  
  C (117)CCA 现时成本会计   F@j Z ho  
  C (118)center 中心   1p3z1_wrs  
  C (119)changeover time 变更时间   0cH`;!MZ  
  C (120)chartered entity 特许经济个体   ha<[b ue  
  C (121)cheque 支票   e(;,`L\*  
  C (122)cheque register 支票登记薄   r EE1sy/#  
  C (123)coin analysis 零钱分类   k PG-hD  
  C (124)classification 分类   &{n.]]%O.  
  C (125)clock card 工时卡   ?#G$=4;i  
  C (126)code 代码   Lnl(2xD  
  C (127)commitment accounting 承诺确认会计   :K,i\  
  C (128)common cost 共同成本   cGzPI +F  
  C (129)company limited by guarantee 有限担保责任公司
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   (*'f+R`$  
  B (50)backflush accounting 倒退成本计算   <oV(7  
  B (51)bad debts 坏帐   `wEb<H  
  B (52)bad debts ratio 坏帐比率   `cUl7 'j  
  B (53)bank charges 银行手续费   CAWNDl4  
  B (54)bank overdraft 银行透支   N/2 T[s_&  
  B (55)bank reconciliation 银行存款调节表   -zgI_u9=EB  
  B (56)bank statement 银行对账单   >uB# &Q  
  B (57)bankruptcy 破产   Qx#"q' 2  
  B (58)basis of apportionment 分摊基础   b94DJzL1z  
  B (59)batch 批量   $szqy?i 0?  
  B (60)batch costing 分批成本计算   3z?> j]  
  B (61)beta factor B(市场)风险因素   :Yh+>c}N  
  B (62)bill 账单   L|xbR#v  
  B (63)bill of exchange 汇票   sY Qk  
  B (64)bill of landing 提单   4N3 R|  
  B (65)bill of materials 用料预计单   lvz7#f L~  
  B (66)bill payable 应付票据   P l]O\vh  
  B (67)bill receivable 应收票据   ^"2 J]&x`G  
  B (68)bin card 存货记录卡   ?Ep [M:,q  
  B (69)bonus 红利   hx%v+/  
  B (70)book-keeping 薄记   Ya"a`ozq  
  B (71)Boston classification 波士顿分类   b5vC'B-!  
  B (72)breakeven chart 保本图   ,!y$qVg'\f  
  B (73)breakeven point 保本点   Y"aJur=`  
  B (74)breaking-down time 复位时间   S`0(*A[W*  
  B (75)budget 预算   (Zrj_P`0[  
  B (76)budget center 预算中心   )9`qG:b'  
  B (77)budget cost allowance 预算成本折让   l<LI7Z]A  
  B (78)budget manual 预算手册   zP8lN(LA  
  B (79)budget period 预算期间   xF'EiX~  
  B (80)budgetary control 预算控制   ,/F~ Y&1I  
  B (81)budgeted capacity 预算生产能力   .j0$J \:i  
  B (82)burden 制造费用   ChPmX+.i_  
  B (83)business center 经营中心   l'.VKh\C  
  B (84)business entity 营业个体   b9HtR-iR;  
  B (85)business unit 经营单位 E KLyma&}Y  
  B (86)buy-out management 管理性购买产权   k"iOB-@B+  
  B (87)by-product 副产品
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