2022年常用会计类英语词汇汇总

1、常用会计类英语词汇汇总基本词汇a 1account账户 , 报表a 2accounting postulate会计假设a 3accounting valuation会计计价a 4accountability concept经营责任概念a 5accountancy会计职业a 6accountant会计师 a 7accounting会计a 8agency cost代理成本a 9accounting bases会计基础 a 10accounting manual会计手册a 11accounting period会计期间a 12accounting policies会计方针a 13accounting

2、 rate of return会计酬劳率a 14accounting reference date会计参照日a 15accounting reference period会计参照期间a 16accrual concept应计概念a 17accrual expenses应计费用a 18acid test ratio速动比率 酸性测试比率 a 19acquisition收购a 20acquisition accounting收购会计a 21adjusting events调整事项a 22administrative expenses行政治理费a 23amortization摊销a 24analyt

3、ical review分析性复核a 25annual equivalent cost年度等量成本法a 26annual report and accounts年度报告和报表a 27appraisal cost检验成本a 28appropriation account盈余安排账户 a 29articles of association公司章程细就a 30assets资产a 31assets cover资产担保a 32asset value per share每股资产价值a 33associated company联营公司 a 34attainable standard可达标准 a 35attri

4、butable profit可归属利润a 36audit审计a 37audit report审计报告a 38auditing standards审计准就a 39authorized share capital额定股本a 40available hours可用小时 a 41avoidable costs可防止成本b 42back-to-back loan易币贷款b 43backflush accounting倒退成本运算b 44bad debts坏帐b 45bad debts ratio坏帐比率b 46bank charges银行手续费b 47bank overdraft银行透支b 48bank

5、 reconciliation银行存款调剂表b 49bank statement银行对账单b 50bankruptcy破产b 51basis of apportionment分摊基础b 52batch批量b 53batch costing分批成本运算b 54beta factor b 市场 风险因素 b b 55bill账单b 56bill of exchange汇票b 57bill of lading提单b 58bill of materials用料估量单b 59bill payable应对票据 b 60bill receivable应收票据b 61bin card存货记录卡b 62bonu

6、s红利b 63book-keeping薄记b 64boston classification波士顿分类b 65breakeven chart保本图b 66breakeven point保本点b 67breaking-down time复位时间b 68budget预算b 69budget center预算中心b 70budget cost allowance预算成本折让b 71budget manual预算手册b 72budget period预算期间b 73budgetary control预算掌握b 74budgeted capacity预算生产才能b 75business center经营

7、中心b 76business entity营业个体b 77business unit经营单位 b 78by-product副产品c 79called-up share capital催缴股本c 80capacity生产才能c 81capacity ratios生产才能比率c 82capital资本c 83capital assets pricing model资本资产计价模式c 84capital commitment承诺资本 c 85capital employed已运用的资本c 86capital expenditure资本支出c 87capital expenditure authori

8、zation资本支出核准c 88capital expenditure control资本支出掌握c 89capital expenditure proposal资本支出申请c 90capital funding planning资本基金筹集方案c 91capital gain资本收益c 92capital investment appraisal资本投资评估c 93capital maintenance资本保全c 94capital resource planning资本资源方案c 95capital surplus资本盈余 c 96capital turnover资本周转率c 97card

9、记录卡c 98cash现金c 99cash account现金账户c 100cash book现金账薄 c 101cash cow金牛产品c 102cash flow现金流量c 103cash flow budget现金流量预算 c 104cash flow statement现金流量表c 105cash ledger现金分类账c 106cash limit现金限额c 107cca现时成本会计c 108center中心c 109changeover time变更时间c 110chartered entity特许经济个体c 111cheque支票c 112cheque register支票登记薄

10、c 113classification分类c 114clock card工时卡 c 115code代码c 116commitment accounting承诺确认会计c 117common cost共同成本c 118company limited by guarantee有限担保责任公司c 119company limited by shares股份有限公司c 120competitive position竞争才能状况c 121concept概念c 122conglomerate跨行业企业c 123consistency concept一样性概念c 124consolidated accoun

11、ts合并报表c 125consolidation accounting合并会计c 126consortium财团c 127contingency plan应急方案c 128contingent liabilities或有负债c 129continuous operation连续生产 c 130contra抵消c 131contract cost 合同成本c 132contract costing合同成本运算c 133contribution centre奉献中心c 134contribution chart奉献图c 135control 掌握c 136control account掌握账户c

12、137control limits掌握限度c 138controllability concept可掌握概念c 139controllable cost可掌握成本c 140conversion cost加工成本c 141convertible loan stock可转换为股票的贷款c 142corporate appraisal公司评估c 143corporate planning公司方案c 144corporate social reporting公司社会报告c 145cost成本c 146cost account成本账户c 147cost accounting成本会计c 148cost a

13、ccounting manual成本手册c 149cost adjustment成本调整c 150cost allocation成本安排c 151cost apportionment成本分摊c 152cost attribution成本归属 c 153cost audit成本审计c 154cost benefit analysis成本效益分析c 155cost center成本中心c 156cost driver成本动因c 157cost of capital资本成本c 158cost of goods sold销货成本c 159cost of non-conformance非相符成本c 16

14、0cost of sales销售成本c 161cost reduction成本降低c 162cost structure成本结构c 163cost unit成本单位c 164cost-volume-profit analysiscvp本量利分析c 165costing成本运算c 166credit note贷项通知c 167credit report信贷报告书c 168creditor债权人c 169creditor days ratio应对账款天数率c 170creditors ledger应对账款分类账c 171critical event关键事项c 172critical path关键路

15、线c 173cumulative preference shares累积优先股c 174current asset流淌资产c 175current cost accounting现时成本会计c 176current liabilities流淌负债c 177current purchasing power accounting现时购买力会计c 178current ratio流淌比率c 179cut-off截止c 180cvp本量利分析c 181cycle time周转时间d 182debenture债券d 183debit note借项通知d 184debit capacity举债才能d 18

16、5debt ratio债务比率d 186debtor债务人 ; 应收账款d 187debtor days ratio应收账款天数率d 188debtors ledger应收账款分类账d 189debtor' age analysis应收账款账龄分析d 190decision driven costs决策连动成本 d 191decision tree决策树d 192defects次品d 193deferred expenditure递延支出d 194deferred shares递延股份 d 195deferred taxation递延税款d 196delivery note交货单d 1

17、97departmental accounts部门报表d 198departmental budget部门预算 d 199depreciation折旧d 200dispatch note发运单d 201development cost开发成本d 202differential cost差别成本d 203direct cost直接成本d 204direct debit直接借项d 205direct hours yield直接小时产出率d 206direct labour cost percentage rate直接人工成本百分比d 207direct labour hour rate直接人工小时

18、率d 208directs on indirect work间接工作事项上的工时d 209discount rate贴现率d 210discounted cash flow现金流量贴现d 211discretionary cost酌量成本d 212distribution cost摊销成本d 213diversions移用d 214diverted hours移用小时d 215diverted hours ratio移用工时比率d 216dividend股利d 217dividend cover股利产出率d 218dividend per share每股股利d 219dog疲软产品d 220d

19、ouble entry accounting复式会计 d 221double-entry book-keeping复式薄记d 222doubtful debts可疑债务d 223down time停工时间d 224dynamic programming动态规划e 225earning per share每股盈利 e 226earning ratio市盈率e 227economic order quantityeoq经济订购批量e 228efficient market hypothesis有效市场假设e 229efficiency ration效率性比率e 230element of cost

20、成本要素e 231entity经济个体e 232environmental audit环境审计e 233environmental impact assessment环境影响评判e 234eoq经济订购批量e 235equity权益e 236equity method of accounting权益法会计运算e 237equity share capital权益股本e 238equivalent units当量e 239event事项e 240exceptional items例外事项e 241expected value期望值e 242expenditure支出e 243expenses费用

21、e 244external audit外部审计e 245external failure cost外部缺失成本e 246extraordinary items特别事项f 247factory goods 让售商品f 248factoring 应收帐款让售f 249fair value 公允价值f 250feedback 反馈f 251fifo 先近先出法f 252final accounts年终报表f 253finance lease融资租赁f 254financial accounting财务会计f 255financial accounts calendar adjustment财务报表的

22、日历时间调整f 256financial management财务治理f 257financial planning财务方案 f 258financial statement财务报表f 259finished goods完成品f 260fixed asset固定资产f 261fixed overhead固定制造费用f 262fixed asset turnover固定资产周转率f 263fixed assets register固定资产登记薄f 264fixed cost固定成本f 265flexed budget变动限额预算f 266flexible budget弹性预算 f 267floa

23、t time浮动时间f 268floating charge流淌抵押f 269flow of funds statement资金流量表f 270forecasting猜测f 271founder's shares发起人股份 f 272full capacity满负荷生产才能 f 273function costing职能成本运算f 274functional budget职能预算 f 275fund accounting基金会计f 276fundamental accounting concept基础会计概念f 277fungible assets可互换资产 f 278futurist

24、ic planning远景方案g 279gap analysis间距分析g 280gearing举债经营比率 杠杆g 281goal congruence目标一样性g 282going concern concept连续经营概念g 283goods received note商品收讫单g 284goodwill商誉g 285gross dividend yield总股息产出率g 286gross margin总边际g 287gross profit毛利润g 288gross profit percentage毛利润百分比g 289group企业集团g 290group accounts集团报表

25、h 291high-geared高结合杠杆 比例 h 292hire purchase租购h 293historical cost历史成本h 294historical cost accounting历史成本会计h 295hours小时h 296hurdle rate最低可接受的酬劳率i 297ideal standard抱负标准i 298idle capacity ration闲置生产才能比率i 299idle time闲置时间i 300impersonal accounts非记名账户i 301imprest system定额备用制度i 302income and expenditure a

26、ccount收益和支出报表i 303incomplete records不完善记录i 304incremental cost增量成本i 305incremental yield增量产出率i 306indirect cost间接成本i 307indirect hours间接小时i 308insolvency无力偿付i 309intangible asset无形资产i 310integrated accounts综合报表i 311interdependency concept关联性概念i 312interest cover利息保证倍数i 313interlocking accounts连锁报表i

27、314internal audit内部审计i 315internal check内部牵制i 316internal control system内部掌握体系i 317internal failure cost内部缺失成本i 318internal rate of returnirr内含酬劳率i 319inventory存货i 320investment投资i 321investment center投资中心i 322invoice register发票登记薄i 323issued share capital已发行股本j 324job定单j 325job card工作卡j 326job cost

28、ing工作成本运算j 327job sheet工作单j 328joint cost联合成本j 329joint products联产品j 330joint stock company股份公司j 331joint venture合资经营j 332journal日记账j 333just-in-timejit适时制度j 334just-in-time production适时生产j 335just-in-time purchasing适时购买k 336key factor 关键因素l 337labour人工l 338labour transfer note人工转移单l 339leaning curv

29、e学习曲线l 340ledger分类账户l 341length of order book定单平均周期l 342letter of credit信用证l 343leverage举债经营比率 l 344liabilities负债l 345life cycle costing寿命周期成本运算l 346lifo 后近先出法l 347limited liability company有限责任公司l 348limiting factor限制因素l 349line-item budget明细支出预算l 350liner programming线性规划l 351liquid assets变现资产l 352l

30、iquidation清算l 353liquidity ratios易变现比率l 354loan贷款l 355loan capital借入资本l 356long range planning长期方案l 357lost time record虚耗时间记录l 358low geared 低结合杠杆 比例 l 359lower of cost or net realizable value concept成本或可变净价孰低概念m 360machine hour rate机器小时率m 361machine time record机器时间记录m 362managed cost治理成本m 363manage

31、ment accounting治理睬计m 364management accounting concept治理睬计概念 m 365management accounting guides治理睬计指导方针m 366management audit治理审计m 367management buy-out治理性购买产权m 368management by exception例外治理原就m 369margin边际m 370margin of safety ration安全边际比率m 371margin cost边际成本m 372margin costing边际成本运算m 373mark-down降低标价

32、m 374mark-up提高标价m 375market risk premium市场分险补偿m 376market share市场份额m 377marketing cost营销成本m 378matching concept配比概念m 379materiality concept重要性概念m 380materials requisition领料单 m 381materials returned note退料单m 382materials transfer note材料转移单m 383memorandum of association公司设立细就m 384merger兼并m 385merger a

33、ccounting 兼并会计m 386minority interest少数股权m 387mixed cost 混合成本n 388net assets净资产n 389net book value净账面价值n 390net liquid funds净可变现资金n 391net margin净边际n 392net present valuenpv净现值n 393net profit净利润n 394net realizable value可变现净值n 395net worth资产净值n 396network analysis网络分析n 397noise干捞n 398nominal account名义

34、账户n 399nominal share capital名义股本n 400nominal holding代理持有股份n 401non-adjusting events非调整事项n 402non-financial performance measurement非财务业绩计量n 403non-integrated accounts非综合报表n 404non-liner programming非线性规划 n 405non-voting shares无表决权的股份 n 406notional cost名义成本n 407number of days stock存货周转天数n 408number of

35、weeks stock存货周转周数o 409objective classification客体分类o 410obsolescence陈旧o 411off balance sheet finance资产负债表外筹资o 412offer for sale标价出售 o 413operating budget经营预算o 414operating lease经营租赁o 415operating statement营业报表o 416operation time操作时间o 417operational control经营掌握o 418operational gearing经营杠杆o 419operatin

36、g plans 经营方案o 420opportunity cost机会成本o 421order定单o 422ordinary shares一般股o 423out-of-date cheque过期支票 o 424over capitalization过分资本化o 425overhead制造费用o 426overhead absorption rate制造费用安排率o 427overhead cost制造费用o 428overtrading超过营业资金的经营p 429paid cheque已付支票p 430paid-up share capital认定股本p 431parent company母公

37、司p 432pareto distribution帕累托分布p 433participating preference shares参加优先股p 434partnership合伙p 435payable ledger应对款项账户p 436payback回收期p 437payments and receipts account收入和支出报表p 438payments withheld保留款额p 439payroll工资单p 440payroll analysis工资分析p 441percentage profit on turnover利润对营业额比率p 442period cost期间成本p

38、443perpetual inventory永续盘存p 444personal account记名账户p 445pept项目评审法p 446petty cash account备用金账户p 447petty cash voucher备用金凭证p 448physical inventory实地盘存 p 449planning方案p 450planning horizon方案时限p 451planning period方案期间p 452policy cost政策成本p 453position audit状况审计p 454post balance sheet events资产负债表编后事项p 455

39、practical capacity实际生产才能p 456pre-acquisition losses购置前缺失p 457pre-acquisition profits购置前利润p 458preference shares优先股p 459preference creditors优先债权人p 460preferred creditors优先债权人p 461prepayments预付款项p 462present value现值p 463prevention cost预防成本p 464price ratio市盈率p 465prime cost主要成本p 466prime entry-books of

40、原始分录登记薄p 467principal budget factor主要预算因素p 468prior charge capital优先股p 469prior year adjustments以前年度调整p 470priority base budgeting优先次序体制的预算p 471private company私人公司 p 472pro-forma invoice预开发票p 473problem child问号产品p 474process costing分步成本运算p 475process time加工时间p 476product cost产品成本p 477product life cy

41、cle产品寿命周期p 478production cost生产成本p 479production cost of sales售货成本p 480production volume ratio生产业务量比率p 481profit center利润中心p 482profit per employee每员工利润p 483profit retained for the year年度利润留存p 484profit to turnover ratio利润对营业额比率p 485profit-volume graph利量图p 486profitability index盈利指数p 487programming规

42、划p 488project evaluation and review technique项目评审法p 489projection估量p 490promissory note本票p 491prospectus募债说明书p 492provisions for liabilities and charges偿债和费用预备p 493prudent concept稳健性概念p 494public company公开公司 p 495purchase order订购单p 496purchase requisition请购单p 497purchase ledger选购账户q 498quality relat

43、ed costs质量有关成本q 499queuing time排队时间r 500rate率r 501ratio比率r 502ration pyramid比率金字塔r 503raw material原材料r 504receipts and payments account收入和支付报表r 505receivable ledger应收款项账户r 506redeemable shares可赎回股份 r 507redemption赎回r 508registered share capital注册资本r 509rejects废品r 510relevancy concept相关性概念r 511releva

44、nt costs相关成本r 512relevant range相关范畴r 513reliability concept牢靠性概念r 514replacement price重置价格r 515report报表r 516reporting报告r 517research cost, applied应用性讨论成本r 518research cost, pure or basic理论或基础讨论成本r 519reserves留存收益r 520residual income剩余收益r 521responsibility center责任中心r 522retention money保留款额r 523retur

45、n on capital employed运用资本酬劳率r 524returns退回r 525revenue收入r 526revenue center收入中心r 527revenue expenditure收益支出r 528revenue investment收入性投资r 529right issue认股权发行r 530rolling budget滚动预算r 531rolling forecast滚动猜测s 532sales ledger销售分类账 s 533sales order销售定单s 534sales per employee每员工销售额s 535scrap废料s 536scrip i

46、ssue红股发行s 537secured creditors有担保的债权人s 538segmental reporting分部报告s 539selling cost销售成本s 540semi-fixed cost半固定成本s 541semi-variable cost半变动成本 s 542sensitivity analysis敏锐性分析s 543service cost center服务成本中心s 544service costing服务成本运算s 545set-up time安装时间 s 546shadow prices影子价格s 547share股票s 548share capital股

47、份资本s 549share option scheme购股权证方案s 550share premium股票溢价s 551sight draft即期汇票s 552single-entry book-keeping单式薄记s 553sinking fund偿债基金s 554slack time放松时间s 555social responsibility cost社会责任成本s 556sole trader独资经营者s 557source and application of funds statement资金来源和运用表s 558special order costing特别定单成本运算s 559staff costs职工成本s 560statement of account营业账单 s 561statement of affairs财务状况表s 562statutory body法定实体s 563s