常用会计英语词汇.docx

1、常用会计英语词汇常用会计英语词汇基本词汇A (1)account 账户,报表 A (2)accounting postulate 会计假设 A (3)accounting valuation 会计计价 A (4)accountability concept 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)agency cost 代理成本 A (9)accounting bases 会计基础 A (10)accounting manual 会计手册 A (11)accounting period 会

2、计期间 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报酬率 A (14)accounting reference date 会计参照日 A (15)accounting reference period 会计参照期间 A (16)accrual concept 应计概念 A (17)accrual expenses 应计费用 A (18)acid test ratio 速动比率(酸性测试比率) A (19)acquisition 收购 A (20)acquisition accounting 收购会计 A (

3、21)adjusting events 调整事项 A (22)administrative expenses 行政管理费 A (23)amortization 摊销 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量成本法 A (26)annual report and accounts 年度报告和报表 A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配账户 A (29)articles of association 公司章程细则 A (30)asset

4、s 资产 A (31)assets cover 资产担保 A (32)asset value per share 每股资产价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (36)audit 审计 A (37)audit report 审计报告 A (38)auditing standards 审计准则 A (39)authorized share capital 额定股本 A (40)available hours 可用小时 A (41)avoid

5、able costs 可避免成本B (42)back-to-back loan 易币贷款 B (43)backflush accounting 倒退成本计算 B (44)bad debts 坏帐 B (45)bad debts ratio 坏帐比率 B (46)bank charges 银行手续费 B (47)bank overdraft 银行透支 B (48)bank reconciliation 银行存款调节表 B (49)bank statement 银行对账单 B (50)bankruptcy 破产 B (51)basis of apportionment 分摊基础 B (52)bat

6、ch 批量 B (53)batch costing 分批成本计算 B (54)beta factor B (市场)风险因素B B (55)bill 账单 B (56)bill of exchange 汇票 B (57)bill of lading 提单 B (58)bill of materials 用料预计单 B (59)bill payable 应付票据 B (60)bill receivable 应收票据 B (61)bin card 存货记录卡 B (62)bonus 红利 B (63)book-keeping 薄记 B (64)Boston classification 波士顿分类

7、B (65)breakeven chart 保本图 B (66)breakeven point 保本点 B (67)breaking-down time 复位时间 B (68)budget 预算 B (69)budget center 预算中心 B (70)budget cost allowance 预算成本折让 B (71)budget manual 预算手册 B (72)budget period 预算期间 B (73)budgetary control 预算控制 B (74)budgeted capacity 预算生产能力 B (75)business center 经营中心 B (76

8、)business entity 营业个体 B (77)business unit 经营单位 B (78)by-product 副产品C (79)called-up share capital 催缴股本 C (80)capacity 生产能力 C (81)capacity ratios 生产能力比率 C (82)capital 资本 C (83)capital assets pricing model 资本资产计价模式 C (84)capital commitment 承诺资本 C (85)capital employed 已运用的资本 C (86)capital expenditure 资本

9、支出 C (87)capital expenditure authorization 资本支出核准 C (88)capital expenditure control 资本支出控制 C (89)capital expenditure proposal 资本支出申请 C (90)capital funding planning 资本基金筹集计划 C (91)capital gain 资本收益 C (92)capital investment appraisal 资本投资评估 C (93)capital maintenance 资本保全 C (94)capital resource plannin

10、g 资本资源计划 C (95)capital surplus 资本盈余 C (96)capital turnover 资本周转率 C (97)card 记录卡 C (98)cash 现金 C (99)cash account 现金账户 C (100)cash book 现金账薄 C (101)cash cow 金牛产品 C (102)cash flow 现金流量 C (103)cash flow budget 现金流量预算 C (104)cash flow statement 现金流量表 C (105)cash ledger 现金分类账 C (106)cash limit 现金限额 C (10

11、7)CCA 现时成本会计 C (108)center 中心 C (109)changeover time 变更时间 C (110)chartered entity 特许经济个体 C (111)cheque 支票 C (112)cheque register 支票登记薄 C (113)classification 分类 C (114)clock card 工时卡 C (115)code 代码 C (116)commitment accounting 承诺确认会计 C (117)common cost 共同成本 C (118)company limited by guarantee 有限担保责任公

12、司 C (119)company limited by shares 股份有限公司 C (120)competitive position 竞争能力状况 C (121)concept 概念 C (122)conglomerate 跨行业企业 C (123)consistency concept 一致性概念 C (124)consolidated accounts 合并报表 C (125)consolidation accounting 合并会计 C (126)consortium 财团 C (127)contingency plan 应急计划 C (128)contingent liabili

13、ties 或有负债 C (129)continuous operation 连续生产 C (130)contra 抵消 C (131)contract cost 合同成本 C (132)contract costing 合同成本计算 C (133)contribution centre 贡献中心 C (134)contribution chart 贡献图 C (135)control 控制 C (136)control account 控制账户 C (137)control limits 控制限度 C (138)controllability concept 可控制概念 C (139)cont

14、rollable cost 可控制成本 C (140)conversion cost 加工成本 C (141)convertible loan stock 可转换为股票的贷款 C (142)corporate appraisal 公司评估 C (143)corporate planning 公司计划 C (144)corporate social reporting 公司社会报告 C (145)cost 成本 C (146)cost account 成本账户 C (147)cost accounting 成本会计 C (148)cost accounting manual 成本手册 C (14

15、9)cost adjustment 成本调整 C (150)cost allocation 成本分配 C (151)cost apportionment 成本分摊 C (152)cost attribution 成本归属 C (153)cost audit 成本审计 C (154)cost benefit analysis 成本效益分析 C (155)cost center 成本中心 C (156)cost driver 成本动因 C (157)cost of capital 资本成本 C (158)cost of goods sold 销货成本 C (159)cost of non-conf

16、ormance 非相符成本 C (160)cost of sales 销售成本 C (161)cost reduction 成本降低 C (162)cost structure 成本结构 C (163)cost unit 成本单位 C (164)cost-volume-profit analysis(CVP) 本量利分析 C (165)costing 成本计算 C (166)credit note 贷项通知 C (167)credit report 信贷报告书 C (168)creditor 债权人 C (169)creditor days ratio 应付账款天数率 C (170)credi

17、tors ledger 应付账款分类账 C (171)critical event 关键事项 C (172)critical path 关键路线 C (173)cumulative preference shares 累积优先股 C (174)current asset 流动资产 C (175)current cost accounting 现时成本会计 C (176)current liabilities 流动负债 C (177)current purchasing power accounting 现时购买力会计 C (178)current ratio 流动比率 C (179)cut-o

18、ff 截止 C (180)CVP 本量利分析 C (181)cycle time 周转时间D (182)debenture 债券 D (183)debit note 借项通知 D (184)debit capacity 举债能力 D (185)debt ratio 债务比率 D (186)debtor 债务人;应收账款D (187)debtor days ratio 应收账款天数率 D (188)debtors ledger 应收账款分类账 D (189)debtor age analysis 应收账款账龄分析 D (190)decision driven costs 决策连动成本 D (19

19、1)decision tree 决策树 D (192)defects 次品 D (193)deferred expenditure 递延支出 D (194)deferred shares 递延股份 D (195)deferred taxation 递延税款 D (196)delivery note 交货单 D (197)departmental accounts 部门报表 D (198)departmental budget 部门预算 D (199)depreciation 折旧 D (200)dispatch note 发运单 D (201)development cost 开发成本 D (

20、202)differential cost 差别成本 D (203)direct cost 直接成本 D (204)direct debit 直接借项 D (205)direct hours yield 直接小时产出率 D (206)direct labour cost percentage rate 直接人工成本百分比 D (207)direct labour hour rate 直接人工小时率 D (208)directs on indirect work 间接工作事项上的工时 D (209)discount rate 贴现率 D (210)discounted cash flow 现金流

21、量贴现 D (211)discretionary cost 酌量成本 D (212)distribution cost 摊销成本 D (213)diversions 移用 D (214)diverted hours 移用小时 D (215)diverted hours ratio 移用工时比率 D (216)dividend 股利 D (217)dividend cover 股利产出率 D (218)dividend per share 每股股利 D (219)dog 疲软产品 D (220)double entry accounting 复式会计 D (221)double-entry bo

22、ok-keeping 复式薄记 D (222)doubtful debts 可疑债务 D (223)down time 停工时间 D (224)dynamic programming 动态规划E (225)earning per share 每股盈利 E (226)earning ratio 市盈率 E (227)economic order quantity(EOQ) 经济订购批量 E (228)efficient market hypothesis 有效市场假设 E (229)efficiency ration 效率性比率 E (230)element of cost 成本要素 E (23

23、1)entity 经济个体 E (232)environmental audit 环境审计 E (233)environmental impact assessment 环境影响评价 E (234)EOQ 经济订购批量 E (235)equity 权益 E (236)equity method of accounting 权益法会计计算 E (237)equity share capital 权益股本 E (238)equivalent units 当量 E (239)event 事项 E (240)exceptional items 例外事项 E (241)expected value 期望

24、值 E (242)expenditure 支出 E (243)expenses 费用 E (244)external audit 外部审计 E (245)external failure cost 外部损失成本 E (246)extraordinary items 非常事项F (247)factory goods 让售商品 F (248)factoring 应收帐款让售 F (249)fair value 公允价值 F (250)feedback 反馈 F (251)FIFO 先近先出法 F (252)final accounts 年终报表 F (253)finance lease 融资租赁

25、F (254)financial accounting 财务会计 F (255)financial accounts calendar adjustment 财务报表的日历时间调整 F (256)financial management 财务管理 F (257)financial planning 财务计划 F (258)financial statement 财务报表 F (259)finished goods 完成品 F (260)fixed asset 固定资产 F (261)fixed overhead 固定制造费用 F (262)fixed asset turnover 固定资产周转

26、率 F (263)fixed assets register 固定资产登记薄 F (264)fixed cost 固定成本 F (265)flexed budget 变动限额预算 F (266)flexible budget 弹性预算 F (267)float time 浮动时间 F (268)floating charge 流动抵押 F (269)flow of funds statement 资金流量表 F (270)forecasting 预测 F (271)founders shares 发起人股份 F (272)full capacity 满负荷生产能力 F (273)functio

27、n costing 职能成本计算 F (274)functional budget 职能预算 F (275)fund accounting 基金会计 F (276)fundamental accounting concept 基础会计概念 F (277)fungible assets 可互换资产 F (278)futuristic planning 远景计划G (279)gap analysis 间距分析 G (280)gearing 举债经营比率(杠杆) G (281)goal congruence 目标一致性 G (282)going concern concept 持续经营概念 G (2

28、83)goods received note 商品收讫单 G (284)goodwill 商誉 G (285)gross dividend yield 总股息产出率 G (286)gross margin 总边际 G (287)gross profit 毛利润 G (288)gross profit percentage 毛利润百分比 G (289)group 企业集团 G (290)group accounts 集团报表 H (291)high-geared 高结合杠杆(比例) H (292)hire purchase 租购 H (293)historical cost 历史成本 H (29

29、4)historical cost accounting 历史成本会计 H (295)hours 小时 H (296)hurdle rate 最低可接受的报酬率 I (297)ideal standard 理想标准 I (298)idle capacity ration 闲置生产能力比率 I (299)idle time 闲置时间 I (300)impersonal accounts 非记名账户 I (301)imprest system 定额备用制度 I (302)income and expenditure account 收益和支出报表 I (303)incomplete records 不完善记录 I (304)incremental cost 增量成本 I (305)incremental yield 增量产出率 I (