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注册会计师考试~英语加试~会计英语词汇1注册会计师考试~英语加试~会计英语词汇1AAA美国会计学会2Abacus《算盘》杂志3abacus算盘4Abandonment废弃,报废;委付5abandonmentvalue废弃价值6abatement①减免②冲销7abilitytoservicedebt偿债能力8abnormalcost异常成本9abnormalspoilage异常损耗10abovepar超过票面价值11abovetheline线上项目12absoluteamount绝对数,绝对金额13absoluteendorsement绝对背书14absoluteinsolvency绝对无力偿付15absolutepriority绝对优先求偿权16absolutevalue绝对值17absorb摊配,转并18absorptionaccount摊配账户,转并账户19absorptioncosting摊配成本计算法20abstract摘要表21abuse滥用职权22abuseoftaxshelter滥用避税项目23ACCA特许公认会计师公会24acceleratedcostrecoverysystem加速成本收回制度25accelerateddepreciationmethod加速折旧法,快速折旧法26accelerationclause加速偿付条款,提前偿付条款27acceptance①承兑②已承兑票据③验收28acceptancebill承兑票据29acceptanceregister承兑票据登记簿30acceptancesampling验收抽样31accesstime存取时间32accommodation融通33accommodationbill融通票据34accommodationendorsement融通背书35account①账户,会计科目②账簿,报表③账目,账项④记账36accountability经营责任,会计责任37accountabilityunit责任单位38Accountancy《会计》杂志39accountancy会计40accountant会计员,会计师41accountantgeneral会计主任,总会计注册会计师考试~英语加试~会计英语词汇242accountingincharge主管会计师43accountant,slegalliability会计师的法律责任44accountant,sreport会计师报告45accountant,sresponsibility会计师职责46accountform账户式,账式47accounting①会计②会计学48accountingassumption会计假定,会计假设49accountingbasis会计基准,会计基本方法50accountingchanges会计变更51accountingconcept会计概念52accountingcontrol会计控制53accountingconvention会计常规,会计惯例54accountingcorporation会计公司55accountingcycle会计循环56accountingdata会计数据57accountingdoctrine会计信条58accountingdocument会计凭证59accountingelements会计要素60accountingentity会计主体,会计个体61accountingentry会计分录62accountingequation会计等式63accountingevent会计事项64accountingexposure会计暴露,会计暴露风险65accountingfirm会计事务所66AccountingHallofFame会计名人堂67accountingharmonization会计协调化68accountingidentity会计恒等式69accountingincome会计收益70accountinginformation会计信息358avoidablecost可避免成本359backcharge欠费费用360backdate倒填日期,填早日期361backedbill背书票据362back-endload后期负担363backer①票据担保人②财务支持人364backlogdepreciation欠提折旧365backorder欠交订货366backpay欠付工资367backtax欠交税款368back-to-backcredit对开信用证369back-to-backloan对销贷款370backwardation倒价371backwardintegration逆向合并372badcheck空头支票注册会计师考试~英语加试~会计英语词汇3373baddebt呆账,呆账账户374baddebtaccount呆账账户375baddebtexpense呆账费用376baddebtratio呆账比率377baddebtrecovery呆账收回378bailment寄销,寄托379bailout抽资380bailoutperiod投资返还期381balance①余额②平衡382balancebudget平衡预算383balancedue结欠余额384balancefund平衡基金385balanceofaccount账户余额386balanceofpayment国际收支差额387balanceofretainedearnings留存收益余额388balancesheet资产负债表389balancesheetaccount资产负债表账户390balancesheetanalysis资产负债表分析391balancesheetaudit资产负债表审计392balancesheetdate结账日期393balancesheetratio资产负债表比率394balancesheettotal资产负债表总额395balloonpayment漂浮式付款595CA特许会计师596cabletransfer电汇597calculation计算598calculator计算器599calendaryear日历年度600call①期前偿还,期前兑回②催交股款③买方期权601callablebond可提前兑回债券602callablepreferredstock可提前兑回优先股603callloan活期拆放贷款604calloption股票购买期权605callpremium提前兑回溢价606callprice提前兑回价格607callprovision提前兑回条款608cancelablelease可取消租约609cancelledcheck注销支票610C&F货价加运费611C&I货价加保险费612capacity①生产能力②偿债能力613capacitycost生产能力成本,经营能力成本614capacitytoborrow借款能力注册会计师考试~英语加试~会计英语词汇4615capacitytocontract订约能力,订约资格616capital资本金,资本617capitalaccount资本账户618capitaladdition资本增置619capitalallowance资本减免620capitalandliabilitiesratio资本负债比率621capitalappreciation资本升值622capitalasset资本性资产623capitalassetpricingmodel资本性资产计价模型624capitalauthorized额定资本,法定资本625capitalbudget资本预算626capitalcost资本成本627capitaldeficit资本亏绌628capitalexpenditure资本支出629capitalgain资本利得,资本收益630capitalimpairment资本减损631capitalintensive资本密集632capitalinvestment资本投资1109dailycashreport现金收支日报1110dailystatement日报表1111damages损害赔偿1112data资料,数据1113database数据库1114databasemanagementsystem数据库管理系统1115dataprocessing数据处理1116dataretrieval数据检索1117date日期1118datebackward填早日期1119datedue到期日1120dateforward填迟日期1121dateofbalancesheet资产负债表日期,结账日期1122dateofpayment发放股利日期,发薪日期1123daybook日记簿1124dayspurchasesinaccountspayable应付账款占用天数1125dayssalesinaccountsreceivable应收账款收款天数1126dayssalesininventory存货销售天数1127dBase数据库管理程序1128DCF折现现金流量1129deadaccount呆账1130deadcapital呆滞资本1131deadstock呆滞存货,冷背存货1132deal交易,买卖1133dealer证券经销商注册会计师考试~英语加试~会计英语词汇51134debenture(bond)信用债券,无担保债券1135debenturecapital债券资本1136debit①借方②借记1137debitandcreditconvention借贷常规1138debit借方余额1139debitcard记账卡,取款卡1140debitentry借方分录1141debitmemorandum借方通知单1142debt债务1143debtandequitysecurities债务和产权证券1363E&OE如有错漏,有权更正1364earmark指定用途,专款专用1365earmarkedloan用贷款1366earnedincome劳动所得,劳动收入1367earnedincomecredit劳动收入税收减免1368earnedsurplus营业盈余,已获盈余1369earnest定金,保证金1370earningpower盈利能力,收益能力1371earnings①收益,盈余②劳动所得,劳动收入1372earningsbeforeinterestandtax支付利息和税款前收益1373earningscoverageratio收益偿债能力比率1374earningsdilution收益稀释1375earnings-dividendratio收益股利比率1376earningspershare每股收益1377earningsquality收益质量1378earningsrate收益比率1379economicappraisal经济评价1380economicbenefits经济效益1381economiccost经济成本1382economicentity经济主体,经济实体1383economicincome经济收益1384economicinterest经济权益1385economiclife经济年限1386economicobligation经济债务1387economicorderquantity经济订货量1388economicresource经济资源1389economicvalue经济价值1390ED(会计准则)公布草案1391effectiveinterestmethod实际利息法1392effectiveinterestrate实际利率1393effectiveness效果1394effectiverateofreturn实际收益率1395effectivetaxrate实际税率注册会计师考试~英语加试~会计英语词汇61396efficiency效率1397efficiencyaudi
本文标题:注册会计师考试~英语加试~会计英语词汇
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