会计报表中地英文.docx

1、会计报表中地英文常用会计英语词汇基本词汇A(1)account账户，报表A(2)accountingpostulate会计假设A(3)accountingvaluation会计计价A(4)accountabilityconcept经营责任概念A(5)accountancy会计职业A(6)accountant会计师A(7)accounting会计A(8)agencycost代理成本A(9)accountingbases会计基础A(10)accountingmanual会计手册A(11)accountingperiod会计期间A(12)accountingpolicies会计方针A(13)acco

2、untingrateofreturn会计报酬率A(14)accountingreferencedate会计参照日A(15)accountingreferenceperiod会计参照期间A(16)accrualconcept应计概念A(17)accrualexpenses应计费用A(18)acidtestratio速动比率(酸性测试比率)A(19)acquisition收购A(20)acquisitionaccounting收购会计A(21)adjustingevents调整事项A(22)administrativeexpenses行政管理费A(23)amortization摊销A(24)ana

3、lyticalreview分析性复核A(25)annualequivalentcost年度等量成本法A(26)annualreportandaccounts年度报告和报表A(27)appraisalcost检验成本A(28)appropriationaccount盈余分配账户A(29)articlesofassociation公司章程细则A(30)assets资产A(31)assetscover资产担保A(32)assetvaluepershare每股资产价值A(33)associatedcompany联营公司A(34)attainablestandard可达标准A(35)attributab

4、leprofit可归属利润A(36)audit审计A(37)auditreport审计报告A(38)auditingstandards审计准则A(39)authorizedsharecapital额定股本A(40)availablehours可用小时A(41)avoidablecosts可避免成本B(42)back-to-backloan易币贷款B(43)backflushaccounting倒退成本计算B(44)baddebts坏帐B(45)baddebtsratio坏帐比率B(46)bankcharges银行手续费B(47)bankoverdraft银行透支B(48)bankreconci

5、liation银行存款调节表B(49)bankstatement银行对账单B(50)bankruptcy破产B(51)basisofapportionment分摊基础B(52)batch批量B(53)batchcosting分批成本计算B(54)betafactorB(市场)风险因素BB(55)bill账单B(56)billofexchange汇票B(57)billoflading提单B(58)billofmaterials用料预计单B(59)billpayable应付票据B(60)billreceivable应收票据B(61)bincard存货记录卡B(62)bonus红利B(63)book

6、-keeping薄记B(64)Bostonclassification波士顿分类B(65)breakevenchart保本图B(66)breakevenpoint保本点B(67)breaking-downtime复位时间B(68)budget预算B(69)budgetcenter预算中心B(70)budgetcostallowance预算成本折让B(71)budgetmanual预算手册B(72)budgetperiod预算期间B(73)budgetarycontrol预算控制B(74)budgetedcapacity预算生产能力B(75)businesscenter经营中心B(76)busi

7、nessentity营业个体B(77)businessunit经营单位B(78)by-product副产品C(79)called-upsharecapital催缴股本C(80)capacity生产能力C(81)capacityratios生产能力比率C(82)capital资本C(83)capitalassetspricingmodel资本资产计价模式C(84)capitalcommitment承诺资本C(85)capitalemployed已运用的资本C(86)capitalexpenditure资本支出C(87)capitalexpenditureauthorization资本支出核准C(

8、88)capitalexpenditurecontrol资本支出控制C(89)capitalexpenditureproposal资本支出申请C(90)capitalfundingplanning资本基金筹集计划C(91)capitalgain资本收益C(92)capitalinvestmentappraisal资本投资评估C(93)capitalmaintenance资本保全C(94)capitalresourceplanning资本资源计划C(95)capitalsurplus资本盈余C(96)capitalturnover资本周转率C(97)card记录卡C(98)cash现金C(99)

9、cashaccount现金账户C(100)cashbook现金账薄C(101)cashcow金牛产品C(102)cashflow现金流量C(103)cashflowbudget现金流量预算C(104)cashflowstatement现金流量表C(105)cashledger现金分类账C(106)cashlimit现金限额C(107)CCA现时成本会计C(108)center中心C(109)changeovertime变更时间C(110)charteredentity特许经济个体C(111)cheque支票C(112)chequeregister支票登记薄C(113)classificatio

10、n分类C(114)clockcard工时卡C(115)code代码C(116)commitmentaccounting承诺确认会计C(117)commoncost共同成本C(118)companylimitedbyguarantee有限担保责任公司C(119)companylimitedbyshares股份有限公司C(120)competitiveposition竞争能力状况C(121)concept概念C(122)conglomerate跨行业企业C(123)consistencyconcept一致性概念C(124)consolidatedaccounts合并报表C(125)consolid

11、ationaccounting合并会计C(126)consortium财团C(127)contingencyplan应急计划C(128)contingentliabilities或有负债C(129)continuousoperation连续生产C(130)contra抵消C(131)contractcost合同成本C(132)contractcosting合同成本计算C(133)contributioncentre贡献中心C(134)contributionchart贡献图C(135)control控制C(136)controlaccount控制账户C(137)controllimits控制限

12、度C(138)controllabilityconcept可控制概念C(139)controllablecost可控制成本C(140)conversioncost加工成本C(141)convertibleloanstock可转换为股票的贷款C(142)corporateappraisal公司评估C(143)corporateplanning公司计划C(144)corporatesocialreporting公司社会报告C(145)cost成本C(146)costaccount成本账户C(147)costaccounting成本会计C(148)costaccountingmanual成本手册C(

13、149)costadjustment成本调整C(150)costallocation成本分配C(151)costapportionment成本分摊C(152)costattribution成本归属C(153)costaudit成本审计C(154)costbenefitanalysis成本效益分析C(155)costcenter成本中心C(156)costdriver成本动因C(157)costofcapital资本成本C(158)costofgoodssold销货成本C(159)costofnon-conformance非相符成本C(160)costofsales销售成本C(161)costr

14、eduction成本降低C(162)coststructure成本结构C(163)costunit成本单位C(164)cost-volume-profitanalysis(CVP)本量利分析C(165)costing成本计算C(166)creditnote贷项通知C(167)creditreport信贷报告书C(168)creditor债权人C(169)creditordaysratio应付账款天数率C(170)creditorsledger应付账款分类账C(171)criticalevent关键事项C(172)criticalpath关键路线C(173)cumulativepreferenc

15、eshares累积优先股C(174)currentasset流动资产C(175)currentcostaccounting现时成本会计C(176)currentliabilities流动负债C(177)currentpurchasingpoweraccounting现时购买力会计C(178)currentratio流动比率C(179)cut-off截止C(180)CVP本量利分析C(181)cycletime周转时间D(182)debenture债券D(183)debitnote借项通知D(184)debitcapacity举债能力D(185)debtratio债务比率D(186)debtor

16、债务人;应收账款D(187)debtordaysratio应收账款天数率D(188)debtorsledger应收账款分类账D(189)debtorageanalysis应收账款账龄分析D(190)decisiondrivencosts决策连动成本D(191)decisiontree决策树D(192)defects次品D(193)deferredexpenditure递延支出D(194)deferredshares递延股份D(195)deferredtaxation递延税款D(196)deliverynote交货单D(197)departmentalaccounts部门报表D(198)depa

17、rtmentalbudget部门预算D(199)depreciation折旧D(200)dispatchnote发运单D(201)developmentcost开发成本D(202)differentialcost差别成本D(203)directcost直接成本D(204)directdebit直接借项D(205)directhoursyield直接小时产出率D(206)directlabourcostpercentagerate直接人工成本百分比D(207)directlabourhourrate直接人工小时率D(208)directsonindirectwork间接工作事项上的工时D(209

18、)discountrate贴现率D(210)discountedcashflow现金流量贴现D(211)discretionarycost酌量成本D(212)distributioncost摊销成本D(213)diversions移用D(214)divertedhours移用小时D(215)divertedhoursratio移用工时比率D(216)dividend股利D(217)dividendcover股利产出率D(218)dividendpershare每股股利D(219)dog疲软产品D(220)doubleentryaccounting复式会计D(221)double-entrybo

19、ok-keeping复式薄记D(222)doubtfuldebts可疑债务D(223)downtime停工时间D(224)dynamicprogramming动态规划E(225)earningpershare每股盈利E(226)earningratio市盈率E(227)economicorderquantity(EOQ)经济订购批量E(228)efficientmarkethypothesis有效市场假设E(229)efficiencyration效率性比率E(230)elementofcost成本要素E(231)entity经济个体E(232)environmentalaudit环境审计E(

20、233)environmentalimpactassessment环境影响评价E(234)EOQ经济订购批量E(235)equity权益E(236)equitymethodofaccounting权益法会计计算E(237)equitysharecapital权益股本E(238)equivalentunits当量E(239)event事项E(240)exceptionalitems例外事项E(241)expectedvalue期望值E(242)expenditure支出E(243)expenses费用E(244)externalaudit外部审计E(245)externalfailurecost

21、外部损失成本E(246)extraordinaryitems非常事项F(247)factorygoods让售商品F(248)factoring应收帐款让售F(249)fairvalue公允价值F(250)feedback反馈F(251)FIFO先近先出法F(252)finalaccounts年终报表F(253)financelease融资租赁F(254)financialaccounting财务会计F(255)financialaccountscalendaradjustment财务报表的日历时间调整F(256)financialmanagement财务管理F(257)financialpla

22、nning财务计划F(258)financialstatement财务报表F(259)finishedgoods完成品F(260)fixedasset固定资产F(261)fixedoverhead固定制造费用F(262)fixedassetturnover固定资产周转率F(263)fixedassetsregister固定资产登记薄F(264)fixedcost固定成本F(265)flexedbudget变动限额预算F(266)flexiblebudget弹性预算F(267)floattime浮动时间F(268)floatingcharge流动抵押F(269)flowoffundsstatem

23、ent资金流量表F(270)forecasting预测F(271)foundersshares发起人股份F(272)fullcapacity满负荷生产能力F(273)functioncosting职能成本计算F(274)functionalbudget职能预算F(275)fundaccounting基金会计F(276)fundamentalaccountingconcept基础会计概念F(277)fungibleassets可互换资产F(278)futuristicplanning远景计划G(279)gapanalysis间距分析G(280)gearing举债经营比率(杠杆)G(281)goa

24、lcongruence目标一致性G(282)goingconcernconcept持续经营概念G(283)goodsreceivednote商品收讫单G(284)goodwill商誉G(285)grossdividendyield总股息产出率G(286)grossmargin总边际G(287)grossprofit毛利润G(288)grossprofitpercentage毛利润百分比G(289)group企业集团G(290)groupaccounts集团报表H(291)high-geared高结合杠杆(比例)H(292)hirepurchase租购H(293)historicalcost历史

25、成本H(294)historicalcostaccounting历史成本会计H(295)hours小时H(296)hurdlerate最低可接受的报酬率I(297)idealstandard理想标准I(298)idlecapacityration闲置生产能力比率I(299)idletime闲置时间I(300)impersonalaccounts非记名账户I(301)imprestsystem定额备用制度I(302)incomeandexpenditureaccount收益和支出报表I(303)incompleterecords不完善记录I(304)incrementalcost增量成本I(305)incrementalyield增量产出率I(