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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   {?Nm"#  
  A (2)absorbed overhead 已吸收制造费用 F b?^+V]9  
  A (3)absorption costing 吸收成本计算 QJj='+R>  
  A (4)account 账户,报表   !uoT8BBAk  
  A (5)accounting postulate 会计假设   h=S7Z:IaM  
  A (6)accounting series release 会计公告文件   UWnF2,<s;  
  A (7)accounting valuation 会计计价    B$6KI  
  A (8)account sale 承销清单 '#yqw%  
  A (9)accountability concept 经营责任概念   er5!n e  
  A (10)accountancy 会计职业   hsQDRx%H}  
  A (11)accountant 会计师   Y6&v&dA;  
  A (12)accounting 会计   2Mk;r*FT  
  A (13)agency cost 代理成本   "AZ|u #0P  
  A (14)accounting bases 会计基础   vQ* RrHG?c  
  A (15)accounting manual 会计手册   4b[bj").A  
  A (16)accounting period 会计期间   =}%#j0a4  
  A (17)accounting policies 会计方针   _7\`xU  
  A (18)accounting rate of return 会计报酬率   _?:jZ1wZ  
  A (19)accounting reference date 会计参照日   Ufl\ uq3'H  
  A (20)accounting reference period 会计参照期间   QRvyaV  
  A (21)accrual concept 应计概念   f] #\&"  
  A (22)accrual expenses 应计费用   mW4Cc1*  
  A (23)acid test ration 速动比率(酸性测试比率)   ?$K-f:?c  
  A (24)acquisition 购置   QmjE\TcK/  
  A (25)acquisition accounting 收购会计   (D%vN&F  
  A (26)activity based accounting 作业基础成本计算   -N% V5 TN  
  A (27)adjusting events 调整事项   \#(1IC`as  
  A (28)administrative expenses 行政管理费   \H bZ~I-  
  A (29)advice note 发货通知   )2RRa^=&  
  A (30)amortization 摊销   41Z@_J|&  
  A (31)analytical review 分析性检查   C{}PO u  
  A (32)annual equivalent cost 年度等量成本法   Mib .,J~  
  A (33)annual report and accounts 年度报告和报表   Gn=b_!  
  A (34)appraisal cost 检验成本   {N>ju  
  A (35)appropriation account 盈余分配账户   COsmVQ.  
  A (36)articles of association 公司章程细则   Fy"M 4;7  
  A (37)assets 资产   2zqaR[C  
  A (38)assets cover 资产保障   W,NqevXo:  
  A (39)asset value per share 每股资产价值   uDie205  
  A (40)associated company 联营公司   ed`"xm  
  A (41)attainable standard 可达标准 { 7jim  
  A (42)attributable profit 可归属利润 w.w{L=p:<"  
  A (43)audit 审计 CyR`&u  
  A (44)audit report 审计报告 mP&\?  
  A (45)auditing standards 审计准则 E+i*u   
  A (46)authorized share capital 额定股本 ]CF-#q}'  
  A (47)available hours 可用小时 !{r2`d09n)  
  A (48)avoidable costs 可避免成本 b'\Q/;oz>  
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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   ]0."{^ksL  
  B (50)backflush accounting 倒退成本计算   IqYJ  
  B (51)bad debts 坏帐   6ieul@?*u*  
  B (52)bad debts ratio 坏帐比率   6?F88;L  
  B (53)bank charges 银行手续费   4j=3'Z|  
  B (54)bank overdraft 银行透支   D+3?p  
  B (55)bank reconciliation 银行存款调节表   >`0U2K  
  B (56)bank statement 银行对账单   ?YW~7zG  
  B (57)bankruptcy 破产   QMBT8x/+_'  
  B (58)basis of apportionment 分摊基础   OF7hp5  
  B (59)batch 批量   FE\E%_K'n7  
  B (60)batch costing 分批成本计算   Ax&!Nz+?  
  B (61)beta factor B(市场)风险因素   LZn'+{\`  
  B (62)bill 账单   QEs$9a5TE  
  B (63)bill of exchange 汇票   \:4*h  
  B (64)bill of landing 提单   vW=-RTRH  
  B (65)bill of materials 用料预计单   +r3)\L{U  
  B (66)bill payable 应付票据   'IX1WS&\"  
  B (67)bill receivable 应收票据   @e)}#kN.  
  B (68)bin card 存货记录卡   H7X-\K 1w  
  B (69)bonus 红利   Ma|4nLC}  
  B (70)book-keeping 薄记   #S HeK 4  
  B (71)Boston classification 波士顿分类   K5qCPt`'  
  B (72)breakeven chart 保本图   ~o!- [  
  B (73)breakeven point 保本点   Xj\ToO  
  B (74)breaking-down time 复位时间   t Ly:F*1i  
  B (75)budget 预算   !d N[9}  
  B (76)budget center 预算中心   PT2;%=f  
  B (77)budget cost allowance 预算成本折让   J#..xJ?XRD  
  B (78)budget manual 预算手册    :Z Xd%  
  B (79)budget period 预算期间   '(5GR I<  
  B (80)budgetary control 预算控制   `3F#k[IR  
  B (81)budgeted capacity 预算生产能力   .n D#:86M  
  B (82)burden 制造费用   8 ??-H0P  
  B (83)business center 经营中心   w ~*@TG  
  B (84)business entity 营业个体   ]W5*R07  
  B (85)business unit 经营单位 zTg\\z;  
  B (86)buy-out management 管理性购买产权   AT"gRCU$4  
  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   Nj>6TD81u  
  C (89)capacity 生产能力   7S{qo&j'  
  C (90)capacity ratios 生产能力比率   { ptd OrN  
  C (91)capital 资本   eg;7BZi m{  
  C (92)capital assets pricing model 资本资产计价模式   _@ao$)q{J  
  C (93)capital commitment 承诺资本   q| D5 A|)  
  C (94)capital employed 已运用的资本   huC{SzXM  
  C (95)capital expenditure 资本支出   [{7#IZL  
  C (96)capital expenditure authorization 资本支出核准   B#V""[Y9  
  C (97)capital expenditure control 资本支出控制   #kC~qux^  
  C (98)capital expenditure proposal 资本支出申请   cLZ D\1Mt  
  C (99)capital funding planning 资本基金筹集计划   7H3v[ f^Q  
  C (100)capital gain 资本收益   _N`.1Dl%Q  
  C (101)capital investment appraisal 资本投资评估   juHL$SGC  
  C (102)capital maintenance 资本保全   ;\RV C 7  
  C (103)capital resource planning 资本资源计划   TWRP|i!i  
  C (104)capital surplus 资本盈余   o'DtW#F  
  C (105)capital turnover 资本周转率   O*:87:I d  
  C (106)card 记录卡   I0}.!  
  C (107)cash 现金   :'p)xw4K|  
  C (108)cash account 现金账户   D^[l~K  
  C (109)cash book 现金账薄   8 1Kf X {|  
  C (110)cash cow 金牛产品   f]NLR>$L}  
  C (111)cash flow 现金流量   S8#0Vo$)a  
  C (112)cash discounted 现金贴现   kk=n&M  
  C (113)cash flow budget 现金流量预算   s>>&3jfM  
  C (114)cash flow statement 现金流量表   Ypyi(_G(?>  
  C (115)cash ledger 现金分类账   Z@Rm^g]o  
  C (116)cash limit 现金限额   5T;LWS  
  C (117)CCA 现时成本会计   *wTX  
  C (118)center 中心   eft=k}  
  C (119)changeover time 变更时间   o[!'JUxZ  
  C (120)chartered entity 特许经济个体   +VUkV-kP  
  C (121)cheque 支票   y[ dB mTY  
  C (122)cheque register 支票登记薄   9kD#'BxC  
  C (123)coin analysis 零钱分类   'NtI bS  
  C (124)classification 分类   WzzA:X  
  C (125)clock card 工时卡   {"wF;*U.V  
  C (126)code 代码   8:TX9`,  
  C (127)commitment accounting 承诺确认会计   &ivU4rEG  
  C (128)common cost 共同成本   Ub3$`  
  C (129)company limited by guarantee 有限担保责任公司
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