注册会计师英语辅导审计英语词汇

1、注册会计师英语辅导审计英语词汇一A (1) ABC作业基础成本计算A (2) absorbed overhead已吸收制造费用A (3) absorption costing吸收成本计算A (4) account账户,报表A (5) accounting postulate会计假设A (6) accounting series release会计公告文件A (7) accounting valuation会计计价A (8) account sale承销清单A (9) accountability concept经营责任概念A (10) accountancy会计职业A (11) account

2、ant会计师A (12) accounting会计A (13) agency cost代理成本A (14) accounting bases会计基础A (15) accounting manual会计手册A (16) accounting period会计期间A (17) accounting policies会计方针A (18) accounting rate of return会计报酬率A (19) accounting reference date会计参照日A (20) accounting reference period会计参照期间A (21) accrual concept应计概念

3、A (22) accrual expenses应计费用A (23) acid test ration速动比率(酸性测试比率)A (24) acquisition购置A (25) acquisition accounting收购会计A (26) activity based accounting作业基础成本计算A (27) adjusting events调整事项A (28) administrative expenses行政管理费1 / 7A (29) advice note发货通知A (30) amortization摊销A (31) analytical review分析性检查A (32)

4、 annual equivalent cost年度等量成本法A (33) annual report and accounts年度报告和报表A (34) appraisal cost检验成本A (35) appropriation account盈余分配账户A (36) articles of association公司章程细则A (37) assets资产A (38) assets cover资产保障A (39) asset value per share每股资产价值A (40) associated company联营公司A (41) attainable standard可达标准A (4

5、2) attributable profit可归属利润A (43) audit审计A (44) audit report审计报告A (45) auditing standards审计准则A (46) authorized share capital额定股本A (47) available hours可用小时A (48) avoidable costs可避免成本B. (49) back-to-back loan易币贷款B. (50) backflush accounting倒退成本计算B. (51) bad debts坏帐B. (52) bad debts ratio坏帐比率B. (53) ba

6、nk charges银行手续费B. (54) bank overdraft银行透支B. (55) bank reconciliation银行存款调节表B. (56) bank statement银行对账单B. (57) bankruptcy破产B. (58) basis of apportionment分摊基础B. (59) batch批量B. (60) batch costing分批成本计算B. (61) beta factorB. (市场)风险因素B. (62) bill账单B. (63) bill of exchange汇票B. (64) bill of landing提单B. (65)

7、 bill of materials用料预计单B. (66) bill payable应付票据B. (67) bill receivable应收票据B. (68) bin card存货记录卡B. (69) bonus红利B. (70) book-keeping薄记B. (71) Boston classification波士顿分类B. (72) breakeven chart保本图B. (73) breakeven point保本点B. (74) breaking-down time复位时间B. (75) budget预算B. (76) budget center预算中心B. (77) bud

8、get cost allowance预算成本折让B. (78) budget manual预算手册B. (79) budget period预算期间B. (80) budgetary control预算控制B. (81) budgeted capacity预算生产能力B. (82) burden制造费用B. (83) business center经营中心B. (84) business entity营业个体B. (85) business unit经营单位B. (86) buy-out management管理性购买产权B. (87) by-product副产品C. (88) called-

9、up share capital催缴股本C. (89) capacity生产能力C. (90) capacity ratios生产能力比率C. (91) capital资本C. (92) capital assets pricing model资本资产计价模式C. (93) capital commitment承诺资本C. (94) capital employed已运用的资本C. (95) capital expenditure资本支出C. (96) capital expenditure authorization资本支出核准C. (97) capital expenditure cont

10、rol资本支出控制C. (98) capital expenditure proposal资本支出申请C. (99) capital funding planning资本基金筹集计划C. (100) capital gain资本收益C. (101) capital investment appraisal资本投资评估C. (102) capital maintenance资本保全C. (103) capital resource planning资本资源计划C. (104) capital surplus资本盈余C. (105) capital turnover资本周转率C. (106) ca

11、rd记录卡C. (107) cash现金C. (108) cash account现金账户C. (109) cash book现金账薄C. (110) cash cow金牛产品C. (111) cash flow现金流量C. (112) cash discounted现金贴现C. (113) cash flow budget现金流量预算C. (114) cash flow statement现金流量表C. (115) cash ledger现金分类账C. (116) cash limit现金限额C. (117) CCA现时成本会计C. (118) center中心C. (119) change

12、over time变更时间C. (120) chartered entity特许经济个体C. (121) cheque支票C. (122) cheque register支票登记薄C. (123) coin analysis零钱分类C. (124) classification分类C. (125) clock card工时卡C. (126) code代码C. (127) commitment accounting承诺确认会计C. (128) common cost共同成本C. (129) company limited by guarantee有限担保责任公司C. (130) company

13、limited shares股份有限公司C. (131) competitive position竞争能力状况C. (132) concept概念C. (133) conglomerate跨行业企业C. (134) consistency concept一致性概念C. (135) consolidated accounts合并报表C. (136) consolidation accounting合并会计C. (137) consortium财团C. (138) contingency plan应急计划C. (139) contingent liabilities或有负债C. (140) con

14、tinuous operation连续生产C. (141) contra抵消C. (142) contract cost合同成本C. (143) contract costing合同成本计算C. (144) contribution贡献毛益C. (145) contribution centre贡献中心C. (146) contribution chart贡献图C. (147) contribution per unit of limiting factor ration单位限定因素的贡献毛益比率C. (148) contribution to sales ration贡献毛益对销售比率C.

15、(149) control控制C. (150) control account控制帐户C. (151) control limits控制限度C. (152) controllability concept可控制概念C. (153) controllable cost可控制成本C. (154) conversion cost加工成本C. (155) convertible loan stock可转换为股票的贷款C. (156) corporate appraisal公司评估C. (157) corporate planning公司计划C. (158) corporate social reporting公司社会报告C. (159) corporation股份公司C. (160) cost成本C. (161) cost account成本帐户C. (162) cost accounting成本会计C. (163) cost accounting manual成本手册C. (164) cost accounts calendar成本报表的日历时间C. (165) cost adjustment成本调整C. (166) cost allocation成本分