few things are impossible in themselves; and it is often for want of will, rather than of means, that man fails to succeed. (la rocheforcauld) 事情很少有根本做不成的;其所以做不成，与其说是条件不够，不如说是由于决心不够。科教园注册会计师培训班会不断更新会计英语的词汇，帮助考生在综合阶段的能力进行提升。
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)accountant 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
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
A (29)advice note 发货通知
A (30)amortization 摊销
A (31)analytical review 分析性检查
A (32)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 (42)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)bank 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 factor B(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)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)budget 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-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 control 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)card 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)changeover 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 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)continuous 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 (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 来源：www.examda.com 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 成本分配
C (167)cost apportionment 成本分摊
C (168)cost attribution 成本归属
C (169)cost audit 成本审计
C (170)cost behaviour 成本性态
C (171)cost benefit analysis 成本效益分析
C (172)cost center 成本中心
C (173)cost driver 成本动因学会注册会计师考试《会计》
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