（推荐）会计专业术语中英文对照

1、如果您需要使用本文档，请点击下载按钮下载!如果您需要使用本文档，请点击下载按钮下载!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帐户,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)acc

2、ountant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 exp

3、enses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 r

4、eport 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 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(4

5、5)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

6、对帐单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 factorB(市场)风险因素B(62)bill帐单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

7、 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(8

8、4)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承偌资本C(94)capital employed已运用的资本C(95)capital expenditure资

9、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)capit

10、al 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现金帐户C(109)cash book现金帐薄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现金分类帐C(116)cash limit现金限额C(117)CCA现时成本会计C(118)center中心C(

11、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承偌确认会计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(1

12、31)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 cos

13、t合同成本C(143)contract costing合同成本计算C(144)contribution贡献毛益C(145)contribution ventre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)controllab

14、ility 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 accoun

15、ting 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C(174)cost of capital资本成本

16、C(175)cost of conformance相符成本C(176)cost of goods sold销货成本C(177)cost of non-conformance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 unit成本单位C(182)cost-volume-profit analysis(CVP)本量利分析C(183)costing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

17、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 preference shares累积优先股C(193)current account往来帐户C(194)current asset流动资产C(195)current cost accounting现时成本会计C(196)current liabilities流动负债C(197)current purchasi

18、ng power accounting现时购买力会计C(198)current ration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)debenture债券D(203)debit note借项通知D(204)debit capacity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 analysis应收帐款帐龄分

19、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 expenditure递延支出D(215)deferred shares递延股份D(216)deferred taxation递延税款D(217)delivery note交货单D(218)departmental accounts部门报表D(219)departmental budget部门预算D(220)depreciation折旧D(221)dispatch note发运单D(222)development cost开

20、发成本D(223)differential cost差别成本D(224)direct hours yield直接工时产出率D(225)direct labour cost-standard标准直接人工成本D(226)direct labour efficiency-variance直接人工效率差异D(227)direct labour ratevariance直接人工费率差异D(228)direct labour total-variance直接人工总差异D(229)direct material mix-variance直接材料结构差异D(230)direct price-variance直

21、接材料价格差异D(231)direct material total-variance直接材料总差异D(232)direct materials usage-variance直接材料用量差异D(233)direct materials yield-variance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 percentage rate直接人工成本百分比D(238)direct labour hour rate直接人工小时率

22、D(239)directs on indirect work间接工作事项上的工时D(240)discount rate贴现率D(241)discounted cash flow现金流量贴现D(242)discretionary cost酌量成本D(243)distribution cost摊销成本D(244)diversions移用D(245)diverted hours移用小时D(246)diverted hours ratio移用工时比率D(247)dividend股利D(248)dividend cover股利产出率D(249)dividend per share每股股利D(250)do

23、g疲软产品D(251)double entry accounting复式会计D(252)double-entry book-keeping复式薄记D(253)doubtful debts可疑债务D(254)down time停工时间D(255)dynamic programming动态规划E(256)earning per share每股盈利E(257)earning ratio市盈率E(258)economic order quantity(EOQ)经济订购批量E(259)efficient market hypothesis有效市场假设E(260)efficiency ration效率性比

24、率E(261)element of cost成本要素E(262)entity经济个体E(262)environmental audit环境审计E(263)environmental impact assessment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 accounting权益法会计计算E(267)equity share capital权益股本E(268)equivalent units当量E(269)event事项E(270)exceptional items例外事项E(271)expected value期望值

25、E(272)expenditure支出E(273)expenses费用E(274)external audit外部审计E(275)external failure cost外部损失成本E(276)extraordinary items非常事项F(277)factory goods让售商品F(278)factoring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)final accounts年终报表F(283)finance lease融资租赁F(284)financial accounting财务会计F(285)f

26、inancial accounts calendar adjustment财务报表的日历时间调整F(286)financial management财务管理F(287)financial planning财务计划F(288)financial statement财务报表F(289)finished 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(293)fixed assets register固定资产登记薄F(294)fixed cost固定成本F(295)fl

27、exed 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)floating charge流动抵押F(299)flow of funds statement资金流量表F(300)forecasting预测F(301)founders shares发起人股份F(302)full capacity满负荷生产能力F(303)function costing职能成本计算F(304)functional budget职能预算F(305)fund accounting基金会计F(306)fundamental accounting

28、 concept基础会计概念F(307)fungible assets可互换资产F(308)futuristic planning远景计划G(309)gap analysis间距分析 G(310)gearing举债经营比率(杠杆) G(311)goal congruence目标一致性 G(312)going concern concept持续经营概念 G(313)goods received note商品收讫单 G(314)goodwill商誉 G(315)gross dividend yield总股息产出率 G(316)gross margin总边际 G(317)gross profit毛利

29、润 G(318)gross profit percentage毛利润百分比 G(319)group企业集团 G(320)group accounts集团报表 H(312)high-geared高结合杠杆(比例) H(313)hire purchase租购 H(314)historical cost历史成本 H(315)historical cost accounting历史成本会计 H(316)hours小时 H(317)hurdle rate最低可接受的报酬率 I(318)ideal standard理想标准 I(319)idle capacity ration闲置生产能力比率 I(320)

30、idle time闲置时间 I(321)impersonal accounts非记名帐户 I(322)imprest system定额备用制度 I(323)income and expenditure account收益和支出报表 I(324)incomplete records不完善记录 I(325)incremental cost增量成本 I(326)incremental yield增量产出率 I(327)indirect cost间接成本 I(328)indirect hours间接小时 I(329)insolvency无力偿付 I(330)intangible asset无形资产 I

31、(331)integrated accounts综合报表 I(332)interdependency concept关联性概念 I(333)interest cover利息保障倍数 I(334)interlocking accounts连锁报表 I(335)internal audit内部审计 I(336)internal check内部牵制 I(337)internal control system内部控制体系 I(338)internal failure cost内部损失成本 I(339)internal rate of return(IRR)内含报酬率 I(340)inventory存货

32、 I(341)investment投资 I(342)investment center投资中心 I(343)invoice 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 costing工作成本计算 J(348)job sheet工作单 J(349)joint cost联合成本 J(350)joint products联产品 J(351)joint stock company股份公司 J(352)joint venture合资经营 J(353)journal日记帐 J(3

33、54)just-in-time(JIT)适时制度 J(355)jusy-in-time production适时生产 J(356)just-in-time purchasing适时购买 K(357)key factor关键因素 L(358)labour人工 L(359)labour transfer note人工转移单 L(360)leaning curve学习曲线 L(361)ledger分类帐户 L(362)length 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

34、债 L(366)life cycle costing寿命周期成本计算 L(367)LIFO后近先出法 L(368)limited liability company有限责任公司 L(369)limiting factor限制因素 L(370)line-item budget明细支出预算 L(371)liner programming线性规划 L(372)liquid assets变现资产 L(373)liquidation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)long range pal

35、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 concept成本或可变净价孰低概念 M(381)machine hour rate机器小时率 M(382)machine time record机器时间记录 M(383)managed cost管理成本 M(384)management accounting管理会计 M(385)management accounting concept管理会计概念 M(386)manageme

36、nt accounting guides管理会计指导方针 M(387)management audit管理审计 M(388)management buy-out管理性购买产权 M(389)management by exception例外管理原则 M(390)margin边际 M(391)margin of safety ration安全边际比率 M(392)margin cost边际成本 M(393)margin costing边际成本计算 M(394)mark-down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)

37、market share市场份额 M(398)marketing cost营销成本 M(399)matching concept配比概念 M(400)materiality concept重要性概念 M(401)materials requisition领料单 M(402)materials returned note退料单 M(403)materials transfer note材料转移单 M(404)memorandum of association公司设立细则 M(405)merger兼并 M(406)merger accounting兼并会计 M(407)minority inter

38、est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(411)net liquid funds净可变现资金 N(412)net margin净边际 N(413)net present 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 analysis网络分析 N(418)noise干捞 N(419)nominal account名义帐户 N(420

39、)nominal share capital名义股本 N(421)nominal holding代理持有股份 N(422)non-adjusting events非调整事项 N(423)non-financial performance measurement非财务业绩计量 N(424)non-intergrated accounts非综合报表 N(425)non-liner programming非线性规划 N(426)non-voting shares无表决权的股份 N(427)notional cost名义成本 N(428)number of days stock存货周转天数 N(429

40、)number of weeks stock存货周转周数 O(430)objective classification客体分类 O(431)obsolescence陈旧 O(432)off balance sheet finance资产负债表外筹资 O(433)offer for sale标价出售 O(434)operating budget经营预算 O(435)operating lease经营租赁 O(436)operating statement营业报表 O(437)operation time操作时间 O(438)operational control经营控制 O(439)operat

41、ional gearing经营杠杆 O(440)operating plans经营计划 O(441)opportunity cost机会成本 O(442)order定单 O(443)ordinary 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)overtrading超过营业资金的经营 P(450)paid cheque已付支票

42、P(451)paid-up share capital认定股本 P(452)parent company母公司 P(453)pareto distribution帕累托分布 P(454)participating preference shares参与优先股 P(455)partnership合伙 P(456)payable ledger应付款项帐户 P(457)payback回收期 P(458)payments and receipts account收入和支出报表 P(459)payments withheld保留款额 P(460)payroll工资单 P(461)payroll analysis工资分析 P(462)percentage profit on turnover利润对营业额比率 P(463)period cost期间成本 P(464)perpetual inventory永续盘存 P(465)personal account记名帐户 P(466)PEPT项目评审法 P(467)petty cash account备用金帐户 P(468)petty cash voucher备用金凭证 P(469)physical inventory实地盘存 P