会计专业术语中英文对照(2)

1、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 costi ng 吸收成本计算A (4)account 帐户，报表A (5)acco unting postulate 会计假设A (6)acco unting series release 会计公告文件A (7)acco unting valuati on会计计价A (8)accou nt sale 承销清单A (9)accou ntability con cept经营责任概念A (10)acco un ta ncy会计职业A (11)accou nta nt会计师A (

2、12)accou nting会计A (13)age ncy cost代理成本A (14)acco unting bases会计基础A (15)acco un ti ng manual会计手册A (16)accou nting period会计期间A (17)acco un ti ng policies会计方针A (18)accou nting rate of return 会计报酬率A (19)acco un ti ng reference date 会计参照日A (20)acco un ti ng reference period 会计参照期间A (21)accrual co ncept应计

3、概念A (22)accrual expe nses 应计费用A (23)acid test ration速动比率(酸性测试比率)A (24)acquisitio n 购置A (25)acquisiti on acco unting 收购会计A (26)activity based accou nting作业基础成本计算A (27)adjusti ng events 调整事项A (28)admi nistrative expe nses行政管理费A (29)advice n ote 发货通知A (30)amortizatio n 摊销A (31)a nalytical review分析性检查A

4、(32)a nnual equivale nt cost年度等量成本法A (33)a nn ual report and accou nts年度报告和报表A (34)appraisal cost检验成本A (35)appropriation accou nt盈余分配帐户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 compa ny 联营公司A (41)attai nable stan dard

5、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)auditi ng sta ndards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 accou nting倒退成本计算B (51)bad debts 坏帐B (52)bad debts ratio 坏帐比率B (53)ba

6、 nk charges 银行手续费B (54)ba nk overdraft 银行透支B (55)ba nk reco nciliation银行存款调节表B (56)ba nk stateme nt 银行对帐单B (57)ba nkruptcy破产B (58)basis of apport ionment分摊基础B(59)batch 批量B (60)batch cost ing分批成本计算B(61)beta factor B(市场)风险因素B(62)bill帐单B(63)bill of excha nge汇票B (64)bill of Ian di ng提单B (65)bill of mate

7、rials用料预计单B (66)bill payable 应付票据B (67)bill receivable应收票据B (68)b in card存货记录卡B (69)bo nus 红利B (70)book-keepi ng薄记B (71)Bost on classificatio n波士顿分类B(72)breakeve n chart保本图B(73)breakeve n poi nt保本点B (74)breaki ng-dow n time复位时间B(75)budget 预算B(76)budget ce nter预算中心B (77)budget cost allowa nee预算成本折让B

8、(78)budget ma nual预算手册B (79)budget period预算期间B (80)budgetary con trol预算控制B (81)budgeted capacity预算生产能力B (82)burde n制造费用B (83)busi ness cen ter 经营中心B (84)busi ness en tity营业个体B (85)busi ness unit经营单位B (86)buy-out ma nageme nt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

9、能力C (90)capacity ratios 生产能力比率C (91)capital 资本C (92)capital assets prici ng model资本资产计价模式C (93)capital commitme nt承偌资本C (94)capital employed 已运用的资本C (95)capital expe nditure 资本支出C (96)capital expe nditure authorization 资本支出核准C (97)capital expe nditure con trol资本支出控制C (98)capital expe nditure proposa

10、l 资本支出申请C (99)capital fun di ng pla nning资本基金筹集计划C (100)capital gai n资本收益C (101)capital in vestme nt appraisal 资本投资评估C (102)capital maintenance 资本保全C (103)capital resource pla nning资本资源计划C (104)capital surplus 资本盈余C(105)capitalturnover资本周转率C(106)card记录卡C(107)cash现金C (108)cash accou nt 现金帐户C (109)cas

11、h book 现金帐薄C (110)cash cow 金牛产品C (111)cash flow 现金流量C (112)cash discou nted 现金贴现C (113)cash flow budget 现金流量预算C (114)cash flow stateme nt 现金流量表C (115)cash ledger 现金分类帐C (116)cash limit 现金限额C (117)CCA 现时成本会计C (118)ce nter中心C (119)cha ngeover time 变更时间C (120)chartered en tity 特许经济个体C (121)cheque 支票C (

12、122)cheque register 支票登记薄C (123)coin an alysis零钱分类C (124)classificati on分类C (125)clock card 工时卡C (126)code 代码C (127)commitme nt acco unting 承偌确认会计C (128)co mmon cost共同成本C (129)compa ny limited by guara ntee有限担保责任公司C (130)compa ny limited shares股份有限公司C (131)competitive positio n竞争能力状况C (132)co ncept概

13、念C (133)co nglomerate 跨行业企业C (134)co nsiste ncy con cept一致性概念C (135)co nsolidated accou nts 合并报表C (136)co nsolidation accou nting合并会计C (137)co nsortium 财团C (138)co ntin ge ncy pla n 应急计划C (139)co ntin ge nt liabilities或有负债C (140)co nti nu ous operatio n连续生产C (141)co ntra 抵消C (142)co ntract cost 合同成本

14、C (143)co ntract cost ing合同成本计算C (144)co ntributio n 贡献毛益C (145)co ntribution ventre贡献中心C (146)co ntribution chart 贡献图C (147)co ntribution per un it of limiti ng factor ratio n单位限定因素的贡献毛益比率C (148)co ntribution to sales ratio n贡献毛益对销售比率C (149)co ntrol 控制C (150)co ntrol accou nt控制帐户C (151)co ntrol lim

15、its 控制限度C (152)co ntrollability con cept可控制概念C (153)co ntrollable cost 可控制成本C (154)co nversion cost 加工成本C (155)co nvertible loan stock可转换为股票的贷款C (156)corporate appraisal公司评估C (157)corporate pla nning公司计划C (158)corporate social reporti ng公司社会报告C (159)corporati on 股份公司C (160)cost 成本C (161)cost accou n

16、t 成本帐户C (162)cost accou nti ng 成本会计C (163)cost accoun ti ng ma nual 成本手册C (164)cost accou nts cale ndar 成本报表的日历时间C (165)cost adjustme nt 成本调整C (166)cost allocation 成本分配C (167)cost apportio nment 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 ben efit an a

17、lysis成本效益分析C (172)cost cen ter 成本中心C (173)cost driver 成本动因C (174)cost of capital 资本成本C (175)cost of con forma nee相符成本C (176)cost of goods sold销货成本C (177)cost of non-con forma nee非相符成本C (178)cost of sales 销售成本C (179)cost reduction 成本降低C (180)cost structure 成本结构C (181)cost un it 成本单位C (182)cost-volume

18、-profit an alysis(CVP)本量利分析C (183)cost ing成本计算C (184)CPP 现时购买力会计C (185)credit note 贷项通知C (186)credit report信贷报告书C (187)creditor 债权人C (188)creditor days ratio 应付帐款天数率C (189)creditors ledger应付帐款分类帐C (190)critical event 关键事项C (191)critical path 关键路线C (192)cumulative prefere nee shares累积优先股C (193)curre

19、nt accou nt 往来帐户C (194)curre nt asset 流动资产C (195)curre nt cost accou nti ng现时成本会计C (196)curre nt liabilities 流动负债C (197)curre nt purchas ing power acco unting 现时购买力会计C(198)curre nt ratio n 流动比率C(199)cut-off 截止C(200)CVP 本量利分析C(201)cycle time周转时间D(202)debe nture债券D(203)debit note借项通知D(204)debit capaci

20、ty 举债能力D(205)debt ratio债务比率D(206)debtor 债务人D (207)debtor days ratio 应收帐款天数率D(208)debtors 应收款D (209)debtors ledger 应收帐款分类帐D(210)debtor age an alys应攵帐款帐龄分析D(211)decision driven costs 决策连动成本D(212)decision tree 决策树D(213)defects 次品D (214)deferred expe nditure 递延支出D(215)deferred shares 递延股份D (216)deferred

21、 taxation 递延税款D(217)delivery n ote 交货单D (218)departme ntal accou nts 部门报表D (219)departme ntal budget 部门预算D (220)depreciation 折旧D (221)dispatch note 发运单D (222)developme nt cost开发成本D (223)differe ntial cost 差别成本D (224)direct hours yield直接工时产出率D (225)direct labour cost-sta ndard标准直接人工成本D (226)direct la

22、bour efficie ncy-varia nee直接人工效率差异D (227)direct labour rate varia nee 直接人工费率差异D (228)direct labour total-varia nee直接人工总差异D (229)direct material mix-varia nee直接材料结构差异D (230)direct price-varia nee直接材料价格差异D (231)direct material total-varia nee直接材料总差异D (232)direct materials usage-varia nee直接材料用量差异D (233

23、)direct materials yield-varia nee直接材料产出率差异D (234)direct cost直接成本D (235)direct debit 直接借项D (236)direct hours yield直接小时产出率D (237)direct labour cost perce ntage rate直接人工成本百分比D (238)direct labour hour rate直接人工小时率D (239)directs on in direct work间接工作事项上的工时D (240)discou nt rate 贴现率D (241)discou nted cash f

24、low 现金流量贴现D (242)discreti on ary cost 酌量成本D (243)distribution cost 摊销成本D (244)diversio ns 移用D (245)diverted hours 移用小时D (246)diverted hours ratio 移用工时比率D (247)divide nd 股利D (248)divide nd cover 股利产出率D (249)divide nd per share 每股股利D (250)dog 疲软产品D (251)double en try accou nting 复式会计D (252)double-e nt

25、ry book-keepi ng 复式薄记D (253)doubtful debts 可疑债务D (254)dow n time 停工时间D (255)dy namic program ming 动态规戈 UE (256)earni ng per share 每股盈利E (257)earni ng ratio 市盈率E (258)eco nomic order qua ntity(EOQ)经济订购批量E (259)efficie nt market hypothesis有效市场假设E (260)efficie ncy ratio n 效率性比率E (261)eleme nt of cost 成

26、本要素E (262)e ntity 经济个体E (262)e nvironmen tal audit环境审计E (263)e nvironmen tal impact assessme nt 环境影响评价E (264)EOQ经济订购批量E (265)equity 权益E (266)equity method of accou nti ng权益法会计计算E (267)equity share capital权益股本E (268)equivale nt units 当量E(269)eve nt 事项E (270)exceptio nal items 例外事项E (271)expected valu

27、e 期望值E(272)expe nditure 支出E (273)expe nses 费用E (274)external audit 外部审计E(275)external failure cost外部损失成本E(276)extraordi nary items非常事项F (277)factory goods 让售商品F (278)factori ng 应收帐款让售F (279)fail value 公允价值F(280)feedback 反馈F(281)FIFO 先近先出法F (282)fi nal accou nts 年终报表F (283)fi nance lease 融资租赁F (284)f

28、i nancial accou nting 财务会计F (285)fi nancial accou nts cale ndar adjustme nt财务报表的日历时间调整F (286)fi nancial ma nageme nt财务管理F (287)fi nancial pla nning 财务计划F (288)fi nancial stateme nt 财务报表F (289)fi nished goods 完成品F (290)fixed asset 固定资产F (291)fixed overhead 固定制造费用F (292)fixed asset turnover 固定资产周转率F (

29、293)fixed assets register 固定资产登记薄F (294)fixed cost 固定成本F (295)flexed budget 变动限额预算F (296)flexible budget 弹性预算F (297)float time 浮动时间F (298)floati ng charge 流动抵押F (299)flow of funds stateme nt 资金流量表F (300)forecasti ng 预测F (301)founder s shares起人股份F (302)full capacity 满负荷生产能力F (303)fu nction cost ing职能

30、成本计算F (304)fu nctio nal budget 职能预算F (305)fu nd accou nti ng基金会计F (306)fu ndame ntal accoun ti ng con cept基础会计概念F (307)fu ngible assets 可互换资产F (308)futuristic pla nning远景计划G (309)gap an alysis间距分析G (310)gearing 举债经营比率(杠杆)G (311)goal con grue nee目标一致性G(312)goi ng concern con cept持续经营概念G (313)goods re

31、ceived note 商品收讫单G (314)goodwill 商誉G (315)gross divide nd yield 总股息产出率G(316)grossmargin 总边际G(317)grossprofit 毛利润G(318)grossprofit perce ntage毛利润百分比G(319)group 企业集团G(320)group accou nts 集团报表H(312)high-geared 高结合杠杆(比例)H(313)hire purchase租购H(314)historicalcost历史成本H(315)historicalcost accou nti ng 历史成本会

32、计H(316)hours小时H(317)hurdle rate 最低可接受的报酬率I(318)ideal sta ndard理想标准I (319)idle capacity rati on闲置生产能力比率I (320)idle time闲置时间I(321)imperso nal accou nts非记名帐户I (322)imprest system定额备用制度I(323)i ncome and expe nditure acco unt收益和支出报表I (324)i ncomplete records不完善记录I(325)i ncreme ntal cost增量成本I(326)i ncreme

33、 ntal yield增量产出率I (327) in direct cost 间接成本I (328)i ndirect hours 间接小时I (329)i nsolve ncy 无力偿付I(330)i ntan gible asset 无形资产I(331)i ntegrated accou nts综合报表I(332)i nterdepe nde ncy con cept关联性概念I(333)i nterest cover利息保障倍数I (334)i nterlocki ng accou nts 连锁报表I(335)i nternal audit内部审计I (336)i nternal che

34、ck 内部牵制I (337)i nternal co ntrol system 内部控制体系I (338)i nternal failure cost内部损失成本I (339)i nternal rate of return(IRR) 内含报酬率I(340)i nven tory存货I(341) in vestme nt投资I(342)i nvestme nt ce nter投资中心I (343) in voice register 发票登记薄I (344)issued share capital 已发行股本J (345)job 定单J (346)job card 工作卡J (347)job

35、cost ing 工作成本计算J (348)job sheet 工作单J (349)joi nt cost 联合成本J (350)joi nt products 联产品J (351)joi nt stock compa ny股份公司J (352)joi nt ven ture 合资经营J (353)journal 日记帐J(354)just- in-time(JIT)适时制度J(355)jusy-i n-time producti on适时生产J(356)just-i n-time purchasi ng适时购买K (357)key factor 关键因素L (358)labour 人工L(3

36、59)labour tran sfer note人工转移单L(360)lea ning curve 学习曲线L (361)ledger分类帐户L (362)le ngth of order book 定单平均周期L (363)letter of credit 信用证L (364)leverage举债经营比率L(365)liabilities 负债L(366)life cycle cost ing寿命周期成本计算L(367)L IFO后近先出法L (368)limited liability compa ny有限责任公司L (369)limiti ng factor限制因素L(370)li ne

37、-item budget明细支出预算L(371)li ner programmi ng 线性规划L (372)liquid assets变现资产L (373)liquidatio n 清算L(374)liquidity ratios易变现比率L(375)loan 贷款L (376)loan capital借入资本L (377)lo ng range pal nning 长期计划L (378)lost time record虚耗时间记录L (379)low geared低结合杠杆(比例)L (380)lower of cost or net realizable value con cept成本

38、或可变净价孰低概念M (381)machi ne hour rate机器小时率M (382)mach ine time record机器时间记录M(383)ma naged cost管理成本M(384)ma nageme nt acco un ti ng 管理会计M(385)ma nageme nt acco un ti ng con cept 管理会计概念M(386)ma nageme nt acco un ti ng guides管理会计指导方针M(387)ma nageme nt audit管理审计M(388)ma nageme nt buy-out管理性购买产权M(389)ma nag

39、eme nt by exception例外管理原则M (390)margin 边际M (391)margin of safety rati on安全边际比率M(392)margin cost边际成本M (393)margin cost ing边际成本计算M(394)mark-dow n降低标价M (395)mark-up提高标价M (396)market risk premium 市场分险补偿M (397)market share市场份额M(398)marketi ng cost 营销成本M (399)matchi ng con cept 配比概念M (400)materiality con

40、cept 重要性概念M(401)materials requisitio n领料单M (402)materials returned note 退料单M(403)materials tran sfer note材料转移单M (404)memora ndum of association 公司设立细则M (405)merger 兼并M (406)merger accou nti ng 兼并会计M(407)mi nority in terest少数股权M (408)mixed cost 混合成本N (409) net assets 净资产N (410) net book value 净帐面价值N

41、(411) net liquid fun ds净可变现资金N (412) net margin 净边际N(413) net prese nt value(NPV) 净现值N(414) net profit净利润N (415) net realizable value可变现净值N(416) net worth资产净值N (417) network an alysis网络分析N (418) noise 干捞N(419 )n omi nal accou nt名义帐户N(420) no mi nal share capital 名义股本N(421) no mi nal holdi ng 代理持有股份N

42、(422) non-adjusti ng events非调整事项N(423)non-finan cial performa nee measureme nt非财务业绩计量N(424) non-i ntergrated accou nts非综合报表N(425) non-li ner programmi ng非线性规划N (426) non-voti ng shares无表决权的股份N(427)n otio nal cost名义成本N(428) nu mber of days stock存货周转天数N(429) nu mber of weeks stock存货周转周数O (430)objectiv

43、e classificatio n客体分类O(431)obsolesce nee陈旧O (432)off bala nee sheet finance资产负债表外筹资O (433)offer for sale标价出售O(434)operati ng budget经营预算O(435)operat ing lease经营租赁O(436)operat ing stateme nt营业报表O(437)operatio n time操作时间O(438)operatio nal con trol经营控制O(439)operatio nal geari ng经营杠杆O(440)operat ing pla

44、ns经营计划O(441)opportu nity cost机会成本O(442)order 定单O(443)ordi nary shares普通股O(444)out-of-date cheque过期支票O(445)over capitalization过分资本化O (446)overhead制造费用O (447)overhead absorption rate 制造费用分配率O(448)overhead cost 制造费用O(449)overtradi ng超过营业资金的经营P(450)paid cheque已付支票P(451)paid-up share capital 认定股本P(452)pa

45、re nt compa ny 母公司P(453)pareto distributi on 帕累托分布P(454)participat ing prefere nee shares 参与优先股P(455)part nership 合伙P(456)payable ledger 应付款项帐户P(457)payback 回收期P(458)payme nts and receipts accou nt收入和支出报表P(459)payme nts withheld 保留款额P(460)payroll 工资单P(461)payroll an alysis 工资分析P(462)perce ntage prof

46、it o n turnover利润对营业额比率P(463)period cost 期间成本P(464)perpetual inven tory 永续盘存P(465)perso nal accou nt 记名帐户P(466)PEPT 项目评审法P(467)petty cash accou nt 备用金帐户P(468)petty cash voucher 备用金凭证P(469)physical inven tory 实地盘存P(470)pla nning 计划P(471)pla nning horizon 计划时限P(472)pla nning period 计划期间P(473)policy co

47、st 政策成本P(474)position audit 状况审计P (475)post bala nee sheet events 资产负债表编后事项P (476)praetieal capacity实际生产能力P (477)pre-acquisitio n losses 购置前损失P (478)pre-acquisitio n profits购置前利润P(479)prefere nee shares优先股P(480)prefere nee creditors 优先债权人P (481)preferred creditors优先债权人P (482)prepayme nts预付款项P(483)pr

48、ese nt value现值P(484)preve ntion cost预防成本P(485)price ratio 市盈率P(486)prime cost 主要成本P(487)prime en try-books of原始分录登记薄P(488)pri ncipal budget factor主要预算因素P (489)prior charge capital 优先股P(490)prior year adjustme nts以前年度调整P (491)priority base budget ing优先顺序体制的预算P (492)private compa ny私人公司P(493)pro-forma

49、 in voice预开发票P (494)problem child问号产品P(495)process cost ing 分步成本计算P(496)process time 加工时间P(497)product cost 产品成本P(498)Product life cycle 产品寿命周期P(499)production cost 生产成本P(500)production cost of sales 售货成本P (501)production volume ratio生产业务量比率P(502)profit ce nter 利润中心P(503)profit per employee 每员工利润P (

50、504)profit retai ned for the year 年度利润留存P (505)profit to turnover ratio利润对营业额比率P(506)profit-volume graph 利量图P(507)profitability index盈利指数P (508)programmi ng 规划P (509)project evaluati on and review tech nique 项目评审法P(510)projection 预计P(511)promissory note本票P(512)prospectus 募债说明书P(513)provisio ns for l

51、iabilities and charges 偿债和费用准备P(514)prude nt co ncept稳健性概念P(515)public compa ny公开公司P(516)purchase order 订购单P(517)purchase requisiti on 请购单P(518)purchase ledger 采购帐户Q (519)quality related costs 质量有关成本Q (520)queui ng time 排队时间R (521)rate 率R (522)ratio 比率R(523)rati on pyramid 比率金字塔R (524)raw material 原

52、材料R (525)receipts and payme nts acco unt收入和支付报表R(526)receivable ledger应收款项帐户R(527)redeemable shares 可赎回股份R(528)redemptio n 赎回R(529)registered share capital注册资本R(530)rejects 废品R(531)releva ncy con cept相关性概念R (532)releva nt costs 相关成本R(533)releva nt ran ge相关范围R(534)reliability con cept可靠性概念R(535)repla

53、ceme nt price重置价格R (536)report 报表R(537)reporti ng报告R (538)research cost, applied应用性研究成本R (539)research cost, pure or basic理论或基础研究成本R (540)reserves留存收益R(541)residual in come剩余收益R (542)respo nsibility cen ter责任中心R(543)rete ntion money保留款额R (544)return on capital employed运用资本报酬率R (545)returns 退回R(546)r

54、eve nue 收入R(547)reve nue cen ter收入中心R(548)reve nue expe nditure收益支出R(549)reve nue in vestme nt收入性投资R (550)right issue认股权发行R(551)rolli ng budget 滚动预算R (552)rolli ng forecast滚动预测S(553)sales ledger销售分类帐S (554)sales order 销售定单S (555)sales per employee每员工销售额S (556)scrap 废料S (557)scrip issue红股发行S (558)secured creditors有担保的债权人S (559)segme ntal reporti ng 分部报告S(560)selli ng cost 销售成本S (561)semi-fixed cost 半固定成本S (562)semi-variable cost 半变动成本S(563)se nsitivity an al