注冊(cè)會(huì)計(jì)師英語(yǔ)加試實(shí)用資料大全(會(huì)計(jì)英語(yǔ)13)

字號(hào):

2659 objective ①經(jīng)營(yíng)目標(biāo)②客觀的
    2660 objectives of accounting 會(huì)計(jì)目標(biāo)
    2661 objectives of financial statement 會(huì)計(jì)報(bào)表目標(biāo)
    2662 objective value 客觀價(jià)值
    2663 objectivity principle 客觀性原則
    2664 obligation 義務(wù),債務(wù)
    2665 obligatory audit 強(qiáng)制審計(jì)
    2666 observation test 觀察性抽查,觀測(cè)性抽查
    2667 obsolescence 陳舊
    2668 obsolete asset 陳舊資產(chǎn)
    2669 occupancy expense 占用費(fèi)
    2670 occupational licensing 職業(yè)注冊(cè),專業(yè)注冊(cè)
    2671 occupational prestige 職業(yè)聲望
    2672 odd lot 零批
    2673 off-balance-sheet activities 賬外業(yè)務(wù)活動(dòng)
    2674 off-balance-sheet asset 賬外資產(chǎn)項(xiàng)目
    2675 off-balance-sheet financing 賬外融資
    2676 off-balance-sheet liability 賬外負(fù)債項(xiàng)目
    2677 off-board 場(chǎng)外交易
    2678 off-budget 預(yù)算外
    2679 office audit 內(nèi)勤審計(jì)
    2680 official audit 法定審計(jì)
    2681 official exchange rate 法定匯率
    2682 official receiver 法定破產(chǎn)企業(yè)接管人
    2683 offset account 抵銷賬戶
    2684 offset balance 軋差
    2685 offsetting error 相抵差錯(cuò)
    2686 offshore funds 境外資金
    2687 on account 賒賬
    2688 oncost 間接費(fèi)用
    2689 on demand 即期,見(jiàn)票即付
    2690 on hand 持存,庫(kù)存
    2691 on-line data base 聯(lián)機(jī)數(shù)據(jù)庫(kù)
    2692 on-line processing 聯(lián)機(jī)處理
    2693 open account ①未清賬②賒賬
    2694 open-end credit 開(kāi)口信貸,無(wú)固定期限信貸
    2695 open-end mortgage 開(kāi)口抵押,無(wú)固定限額抵押