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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   a ,W5T8  
  A (2)absorbed overhead 已吸收制造费用 9 x{T"'  
  A (3)absorption costing 吸收成本计算 :gQc@)jZ(*  
  A (4)account 账户,报表   +wT,dUin_<  
  A (5)accounting postulate 会计假设   \gIdg:"02  
  A (6)accounting series release 会计公告文件   ]l+2Ca:-[j  
  A (7)accounting valuation 会计计价   QC ?8  
  A (8)account sale 承销清单 B-M|}T  
  A (9)accountability concept 经营责任概念   2evM| Dj  
  A (10)accountancy 会计职业   X3 a:*1N  
  A (11)accountant 会计师   |Zkcs]8M!  
  A (12)accounting 会计   2LD4f[a;  
  A (13)agency cost 代理成本   r!Mr\  
  A (14)accounting bases 会计基础   ]T zN*6o  
  A (15)accounting manual 会计手册   h3O5DP6~  
  A (16)accounting period 会计期间   t }*teo[  
  A (17)accounting policies 会计方针   aY3kww`  
  A (18)accounting rate of return 会计报酬率   ~{+J~5!;<H  
  A (19)accounting reference date 会计参照日   73N%_8DH  
  A (20)accounting reference period 会计参照期间   VFG)|Z  
  A (21)accrual concept 应计概念   T 0^U ]C  
  A (22)accrual expenses 应计费用   %}$6#5"';  
  A (23)acid test ration 速动比率(酸性测试比率)   h"ZF,g;a  
  A (24)acquisition 购置   ?8vjHEE  
  A (25)acquisition accounting 收购会计   y fP&Q<|  
  A (26)activity based accounting 作业基础成本计算   A$1pMG~as  
  A (27)adjusting events 调整事项   M c@p~5!M  
  A (28)administrative expenses 行政管理费   X*FK6,Y|(  
  A (29)advice note 发货通知   A3 j>R477A  
  A (30)amortization 摊销   ts9N$?0:V  
  A (31)analytical review 分析性检查   "q]v2t  
  A (32)annual equivalent cost 年度等量成本法   /vU9eh"%  
  A (33)annual report and accounts 年度报告和报表   r>osa3N'  
  A (34)appraisal cost 检验成本   vLpE|QZs  
  A (35)appropriation account 盈余分配账户   Az0Yt31=  
  A (36)articles of association 公司章程细则   _KD(V2W  
  A (37)assets 资产   S93NsrBbY  
  A (38)assets cover 资产保障   5HOhk"  
  A (39)asset value per share 每股资产价值   Z.YsxbH3  
  A (40)associated company 联营公司   $,6=.YuY  
  A (41)attainable standard 可达标准 O\G%rp L$w  
  A (42)attributable profit 可归属利润 Yz%=  
  A (43)audit 审计 ]YOQIzkL4}  
  A (44)audit report 审计报告 >@EQarD  
  A (45)auditing standards 审计准则 @^;\(If2  
  A (46)authorized share capital 额定股本 3zh'5qQ  
  A (47)available hours 可用小时 X}p4yR7'  
  A (48)avoidable costs 可避免成本 3c-ve$8u~  
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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   !)LR41>?  
  B (50)backflush accounting 倒退成本计算   x`B :M7+\  
  B (51)bad debts 坏帐   <`M Hra8  
  B (52)bad debts ratio 坏帐比率   .h7b 4J  
  B (53)bank charges 银行手续费   a"WnBdFZ  
  B (54)bank overdraft 银行透支   @ br%:Nt  
  B (55)bank reconciliation 银行存款调节表   UejG$JyHP  
  B (56)bank statement 银行对账单   [5m;L5  
  B (57)bankruptcy 破产   (:[ ><-h.  
  B (58)basis of apportionment 分摊基础   4J I;NN  
  B (59)batch 批量   }n:-nB4  
  B (60)batch costing 分批成本计算   TOBAh.1  
  B (61)beta factor B(市场)风险因素   qBCZ)JEN#U  
  B (62)bill 账单   qqkZbsN  
  B (63)bill of exchange 汇票   V8,$<1Fi;-  
  B (64)bill of landing 提单   "KFCA9u-  
  B (65)bill of materials 用料预计单   T /] ayc:  
  B (66)bill payable 应付票据   ,t)mCgbcO  
  B (67)bill receivable 应收票据   ]%mg(&p4  
  B (68)bin card 存货记录卡   uO":\<1#  
  B (69)bonus 红利   x,p|n  
  B (70)book-keeping 薄记   HP?e?3.T  
  B (71)Boston classification 波士顿分类   2;kab^iv'  
  B (72)breakeven chart 保本图   xQmk2S` y  
  B (73)breakeven point 保本点   wI`uAZ="  
  B (74)breaking-down time 复位时间   _xmM~q[c7p  
  B (75)budget 预算   qv,|7yw{  
  B (76)budget center 预算中心   Qs,LK(1  
  B (77)budget cost allowance 预算成本折让   ZZeqOu7^  
  B (78)budget manual 预算手册   Gt 2rJ<>  
  B (79)budget period 预算期间   6 #QS 5  
  B (80)budgetary control 预算控制   q=R=z$yr  
  B (81)budgeted capacity 预算生产能力   sL!6-[N  
  B (82)burden 制造费用   wef QmRK  
  B (83)business center 经营中心   ;>CmVC'/  
  B (84)business entity 营业个体   g8vN^nQf[  
  B (85)business unit 经营单位 Rf8|-G-}#  
  B (86)buy-out management 管理性购买产权    nbOMtK  
  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   g0iV#i  
  C (89)capacity 生产能力   f[dwu39k  
  C (90)capacity ratios 生产能力比率   @B1rtw6  
  C (91)capital 资本   DE. Pw+5<.  
  C (92)capital assets pricing model 资本资产计价模式   9@:&E  
  C (93)capital commitment 承诺资本   "5>p]u>  
  C (94)capital employed 已运用的资本   ^:DlrI$  
  C (95)capital expenditure 资本支出   GLk7# Y  
  C (96)capital expenditure authorization 资本支出核准   Bp4QHv9xqL  
  C (97)capital expenditure control 资本支出控制   1`h`-dqr#  
  C (98)capital expenditure proposal 资本支出申请   X}? cAo2N  
  C (99)capital funding planning 资本基金筹集计划   @NV$!FB<  
  C (100)capital gain 资本收益   2o/AH \=2  
  C (101)capital investment appraisal 资本投资评估   q WP1i7]=/  
  C (102)capital maintenance 资本保全   fTH?t_e  
  C (103)capital resource planning 资本资源计划   O?{pln  
  C (104)capital surplus 资本盈余   os#j;C]l  
  C (105)capital turnover 资本周转率   blS*HKw  
  C (106)card 记录卡   !H.&"~w@  
  C (107)cash 现金   ~v<r\8`OI2  
  C (108)cash account 现金账户   ) d\Se9!  
  C (109)cash book 现金账薄   Q[g%((DL  
  C (110)cash cow 金牛产品   E=7" };  
  C (111)cash flow 现金流量   R;,&CQUl  
  C (112)cash discounted 现金贴现   27 Lya!/  
  C (113)cash flow budget 现金流量预算   Oj<2_u  
  C (114)cash flow statement 现金流量表   /'">H-r  
  C (115)cash ledger 现金分类账   /#Ew{RvW'  
  C (116)cash limit 现金限额   F.T~txQ~u  
  C (117)CCA 现时成本会计   ?+dI/jB4X  
  C (118)center 中心   &5zUk++  
  C (119)changeover time 变更时间   .4?M.Z4[  
  C (120)chartered entity 特许经济个体   m2N ?Fg  
  C (121)cheque 支票   wV U(Du  
  C (122)cheque register 支票登记薄   -/FCd(  
  C (123)coin analysis 零钱分类   /'ybl^Km  
  C (124)classification 分类   ,ZH)[P)5P  
  C (125)clock card 工时卡   HeF[H\a<  
  C (126)code 代码   W_M]fjL.  
  C (127)commitment accounting 承诺确认会计   ~tz[=3!1H  
  C (128)common cost 共同成本   ?VReKv1\  
  C (129)company limited by guarantee 有限担保责任公司
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