注冊會計(jì)師英語輔導(dǎo)審計(jì)英語詞匯

1、注冊會計(jì)師英語輔導(dǎo)審計(jì)英語詞匯一A (1) ABC作業(yè)基礎(chǔ)成本計(jì)算A (2) absorbed overhead已吸收制造費(fèi)用A (3) absorption costing吸收成本計(jì)算A (4) account賬戶,報(bào)表A (5) accounting postulate會計(jì)假設(shè)A (6) accounting series release會計(jì)公告文件A (7) accounting valuation會計(jì)計(jì)價(jià)A (8) account sale承銷清單A (9) accountability concept經(jīng)營責(zé)任概念A(yù) (10) accountancy會計(jì)職業(yè)A (11) account

2、ant會計(jì)師A (12) accounting會計(jì)A (13) agency cost代理成本A (14) accounting bases會計(jì)基礎(chǔ)A (15) accounting manual會計(jì)手冊A (16) accounting period會計(jì)期間A (17) accounting policies會計(jì)方針A (18) accounting rate of return會計(jì)報(bào)酬率A (19) accounting reference date會計(jì)參照日A (20) accounting reference period會計(jì)參照期間A (21) accrual concept應(yīng)計(jì)概念

3、A (22) accrual expenses應(yīng)計(jì)費(fèi)用A (23) acid test ration速動比率(酸性測試比率)A (24) acquisition購置A (25) acquisition accounting收購會計(jì)A (26) activity based accounting作業(yè)基礎(chǔ)成本計(jì)算A (27) adjusting events調(diào)整事項(xiàng)A (28) administrative expenses行政管理費(fèi)1 / 7A (29) advice note發(fā)貨通知A (30) amortization攤銷A (31) analytical review分析性檢查A (32)

4、 annual equivalent cost年度等量成本法A (33) annual report and accounts年度報(bào)告和報(bào)表A (34) appraisal cost檢驗(yàn)成本A (35) appropriation account盈余分配賬戶A (36) articles of association公司章程細(xì)則A (37) assets資產(chǎn)A (38) assets cover資產(chǎn)保障A (39) asset value per share每股資產(chǎn)價(jià)值A(chǔ) (40) associated company聯(lián)營公司A (41) attainable standard可達(dá)標(biāo)準(zhǔn)A (4

5、2) attributable profit可歸屬利潤A (43) audit審計(jì)A (44) audit report審計(jì)報(bào)告A (45) auditing standards審計(jì)準(zhǔn)則A (46) authorized share capital額定股本A (47) available hours可用小時(shí)A (48) avoidable costs可避免成本B. (49) back-to-back loan易幣貸款B. (50) backflush accounting倒退成本計(jì)算B. (51) bad debts壞帳B. (52) bad debts ratio壞帳比率B. (53) ba

6、nk charges銀行手續(xù)費(fèi)B. (54) bank overdraft銀行透支B. (55) bank reconciliation銀行存款調(diào)節(jié)表B. (56) bank statement銀行對賬單B. (57) bankruptcy破產(chǎn)B. (58) basis of apportionment分?jǐn)偦A(chǔ)B. (59) batch批量B. (60) batch costing分批成本計(jì)算B. (61) beta factorB. (市場)風(fēng)險(xiǎn)因素B. (62) bill賬單B. (63) bill of exchange匯票B. (64) bill of landing提單B. (65)

7、 bill of materials用料預(yù)計(jì)單B. (66) bill payable應(yīng)付票據(jù)B. (67) bill receivable應(yīng)收票據(jù)B. (68) bin card存貨記錄卡B. (69) bonus紅利B. (70) book-keeping薄記B. (71) Boston classification波士頓分類B. (72) breakeven chart保本圖B. (73) breakeven point保本點(diǎn)B. (74) breaking-down time復(fù)位時(shí)間B. (75) budget預(yù)算B. (76) budget center預(yù)算中心B. (77) bud

8、get cost allowance預(yù)算成本折讓B. (78) budget manual預(yù)算手冊B. (79) budget period預(yù)算期間B. (80) budgetary control預(yù)算控制B. (81) budgeted capacity預(yù)算生產(chǎn)能力B. (82) burden制造費(fèi)用B. (83) business center經(jīng)營中心B. (84) business entity營業(yè)個(gè)體B. (85) business unit經(jīng)營單位B. (86) buy-out management管理性購買產(chǎn)權(quán)B. (87) by-product副產(chǎn)品C. (88) called-

9、up share capital催繳股本C. (89) capacity生產(chǎn)能力C. (90) capacity ratios生產(chǎn)能力比率C. (91) capital資本C. (92) capital assets pricing model資本資產(chǎn)計(jì)價(jià)模式C. (93) capital commitment承諾資本C. (94) capital employed已運(yùn)用的資本C. (95) capital expenditure資本支出C. (96) capital expenditure authorization資本支出核準(zhǔn)C. (97) capital expenditure cont

10、rol資本支出控制C. (98) capital expenditure proposal資本支出申請C. (99) capital funding planning資本基金籌集計(jì)劃C. (100) capital gain資本收益C. (101) capital investment appraisal資本投資評估C. (102) capital maintenance資本保全C. (103) capital resource planning資本資源計(jì)劃C. (104) capital surplus資本盈余C. (105) capital turnover資本周轉(zhuǎn)率C. (106) ca

11、rd記錄卡C. (107) cash現(xiàn)金C. (108) cash account現(xiàn)金賬戶C. (109) cash book現(xiàn)金賬薄C. (110) cash cow金牛產(chǎn)品C. (111) cash flow現(xiàn)金流量C. (112) cash discounted現(xiàn)金貼現(xiàn)C. (113) cash flow budget現(xiàn)金流量預(yù)算C. (114) cash flow statement現(xiàn)金流量表C. (115) cash ledger現(xiàn)金分類賬C. (116) cash limit現(xiàn)金限額C. (117) CCA現(xiàn)時(shí)成本會計(jì)C. (118) center中心C. (119) change

12、over time變更時(shí)間C. (120) chartered entity特許經(jīng)濟(jì)個(gè)體C. (121) cheque支票C. (122) cheque register支票登記薄C. (123) coin analysis零錢分類C. (124) classification分類C. (125) clock card工時(shí)卡C. (126) code代碼C. (127) commitment accounting承諾確認(rèn)會計(jì)C. (128) common cost共同成本C. (129) company limited by guarantee有限擔(dān)保責(zé)任公司C. (130) company

13、limited shares股份有限公司C. (131) competitive position競爭能力狀況C. (132) concept概念C. (133) conglomerate跨行業(yè)企業(yè)C. (134) consistency concept一致性概念C. (135) consolidated accounts合并報(bào)表C. (136) consolidation accounting合并會計(jì)C. (137) consortium財(cái)團(tuán)C. (138) contingency plan應(yīng)急計(jì)劃C. (139) contingent liabilities或有負(fù)債C. (140) con

14、tinuous operation連續(xù)生產(chǎn)C. (141) contra抵消C. (142) contract cost合同成本C. (143) contract costing合同成本計(jì)算C. (144) contribution貢獻(xiàn)毛益C. (145) contribution centre貢獻(xiàn)中心C. (146) contribution chart貢獻(xiàn)圖C. (147) contribution per unit of limiting factor ration單位限定因素的貢獻(xiàn)毛益比率C. (148) contribution to sales ration貢獻(xiàn)毛益對銷售比率C.

15、(149) control控制C. (150) control account控制帳戶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可轉(zhuǎn)換為股票的貸款C. (156) corporate appraisal公司評估C. (157) corporate planning公司計(jì)劃C. (158) corporate social reporting公司社會報(bào)告C. (159) corporation股份公司C. (160) cost成本C. (161) cost account成本帳戶C. (162) cost accounting成本會計(jì)C. (163) cost accounting manual成本手冊C. (164) cost accounts calendar成本報(bào)表的日歷時(shí)間C. (165) cost adjustment成本調(diào)整C. (166) cost allocation成本分