常用会计英语词汇

1、.'常用会计英语词汇A (40)available hours可用小时A (41)avoidable costs可避免成本基本词汇B (42)back-to-back loan易币贷款A (1)account 账户 ,报表B (43)backflush accounting 倒退成本计算A (2)accounting postulate 会计假设B (44)bad debts 坏帐A (3)accounting valuation会计计价B (45)bad debts ratio坏帐比率A (4)accountability concept经营责任概念B (46)bank charge

2、s 银行手续费A (5)accountancy 会计职业B (47)bank overdraft银行透支A (6)accountant会计师B (48)bank reconciliation银行存款调节表A (7)accounting会计B (49)bank statement银行对账单A (8)agency cost代理成本B (50)bankruptcy 破产A (9)accounting bases 会计基础B (51)basis of apportionment 分摊基础A (10)accounting manual会计手册B (52)batch 批量A (11)accounting

3、period会计期间B (53)batch costing 分批成本计算A (12)accounting policies会计方针B (54)beta factor B ( 市场 )风险因素 BA (13)accounting rate of return会计报酬率B (55)bill 账单A (14)accounting reference date会计参照日B (56)bill of exchange汇票A (15)accounting reference period 会计参照期B (57)bill of lading 提单间B (58)bill of materials用料预计单A (

4、16)accrual concept 应计概念B (59)bill payable 应付票据A (17)accrual expenses 应计费用B (60)bill receivable应收票据A (18)acid test ratio 速动比率 (酸性测试比率 )B (61)bin card存货记录卡A (19)acquisition收购B (62)bonus 红利A (20)acquisition accounting收购会计B (63)book-keeping 薄记A (21)adjusting events 调整事项B (64)Boston classification 波士顿分类A

5、 (22)administrative expenses 行政管理费B (65)breakeven chart保本图A (23)amortization 摊销B (66)breakeven point保本点A (24)analytical review 分析性复核B (67)breaking-down time 复位时间A (25)annual equivalent cost年度等量成本法B (68)budget预算A (26)annual report and accounts 年度报告和报B (69)budget center 预算中心表B (70)budget cost allowanc

6、e 预算成本折让A (27)appraisal cost 检验成本B (71)budget manual预算手册A (28)appropriation account盈余分配账户B (72)budget period 预算期间A (29)articles of association公司章程细则B (73)budgetary control预算控制A (30)assets 资产B (74)budgeted capacity预算生产能力A (31)assets cover 资产担保B (75)business center 经营中心A (32)asset value per share 每股资产

7、价值B (76)business entity营业个体A (33)associated company 联营公司B (77)business unit 经营单位A (34)attainable standard可达标准B (78)by-product 副产品A (35)attributable profit 可归属利润C (79)called-up share capital 催缴股本A (36)audit 审计C (80)capacity生产能力A (37)audit report 审计报告C (81)capacity ratios生产能力比率A (38)auditing standards

8、审计准则C (82)capital资本A (39)authorized share capital 额定股本C (83)capitalassets 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 pr

9、oposal 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 planning 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 boo

10、k 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 (107)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)classi

11、fication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有限担保责任公司C (119)company limitedby 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

12、(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 liabilities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)contributio

13、n 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)controllable 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 reporti

14、ng 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 (149)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

15、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-conformance 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-profitanalysis(CVP)本量利分析C (165)costing 成本计算C (166)credit note 贷项

16、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)creditors 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)

17、current purchasing power accounting现时购买力会计C (178)current ratio流动比率C (179)cut-off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)de

18、btor' age analysis 应收账款账龄分析D (190)decision driven costs决策连动成本D (191)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

19、旧D (200)dispatch note 发运单D (201)development cost 开发成本D (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 (2

20、09)discount rate贴现率D (210)discounted cash flow现金流量贴现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 account

21、ing复式会计D (221)double-entry book-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 o

22、f cost 成本要素E (231)entity经济个体E (232)environmental audit环境审计E (233)environmentalimpact 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

23、望值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F (254)fin

24、ancial accounting财务会计F(255)financialaccounts 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 固定资产周转率F (263)fixed assets re

25、gister 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)founder's shares 发起人股份 F (272)full capacity 满负荷生产能力F (273)function costing 职能成本计算 F (274)functio

26、nal 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 (283)goods received note 商品收讫单G (284)goo

27、dwill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 (294)historical cost accounting 历史成本会计H (295)ho

28、urs 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

29、量产出率I (306)indirect cost 间接成本I (307)indirect hours间接小时I (308)insolvency无力偿付I (309)intangible asset 无形资产I (310)integrated accounts综合报表I (311)interdependency concept 关联性概念I (312)interest cover利息保障倍数I (313)interlocking accounts 连锁报表I (314)internal audit内部审计I (315)internal check内部牵制I (316)internal contr

30、ol system 内部控制体系I (317)internal failure cost内部损失成本I (318)internal rate of return(IRR) 内含报酬率I (319)inventory存货I (320)investment投资I (321)investment center投资中心I (322)invoice register发票登记薄I (323)issued share capital 已发行股本J (324)job 定单J (325)job card 工作卡J (326)job costing 工作成本计算J (327)job sheet 工作单; .J (

31、328)joint cost联合成本J (329)joint products 联产品J (330)joint stock company 股份公司J (331)joint venture合资经营J (332)journal 日记账J (333)just-in-time(JIT) 适时制度J (334)just-in-time production适时生产J (335)just-in-time purchasing适时购买K (336)key factor关键因素L (337)labour 人工L (338)labour transfer note 人工转移单L (339)leaning cu

32、rve 学习曲线L (340)ledger 分类账户L (341)length of order book 定单平均周期L (342)letter of credit 信用证L (343)leverage举债经营比率L (344)liabilities负债L (345)life cycle costing寿命周期成本计算L (346)LIFO 后近先出法L (347)limited liability company有限责任公司L (348)limiting factor 限制因素L (349)line-item budget明细支出预算L (350)liner programming线性规划

33、L (351)liquid assets变现资产L (352)liquidation清算L (353)liquidity ratios 易变现比率L (354)loan 贷款L (355)loan capital借入资本L (356)long range planning 长期计划L (357)lost time record 虚耗时间记录L (358)low geared低结合杠杆 (比例 )L (359)lower ofcost or net realizable valueconcept 成本或可变净价孰低概念M (360)machine hour rate 机器小时率M (361)ma

34、chine time record 机器时间记录 M (362)managed cost 管理成本M (363)management accounting 管理会计M (364)management accounting concept 管理会计概念M (365)management accounting guides 管理会计指导方针M (366)management audit 管理审计M (367)management buy-out 管理性购买产权M (368)management by exception 例外管理原.'则M (369)margin 边际M (370)marg

35、in of safety ration安全边际比率M (371)margin cost 边际成本M (372)margin costing边际成本计算M (373)mark-down 降低标价M (374)mark-up 提高标价M (375)market risk premium市场分险补偿M (376)market share市场份额M (377)marketing cost营销成本M (378)matching concept 配比概念M (379)materiality concept重要性概念M (380)materials requisition领料单M (381)material

36、s returned note退料单M (382)materials transfer note材料转移单M (383)memorandum of association 公司设立细则M (384)merger兼并M (385)merger accounting兼并会计M (386)minority interest少数股权M (387)mixed cost 混合成本N (388)net assets 净资产N (389)net book value净账面价值N (390)net liquid funds净可变现资金N (391)net margin净边际N (392)net present

37、value(NPV)净现值N (393)net profit净利润N (394)net realizable value 可变现净值N (395)net worth资产净值N (396)network analysis网络分析N (397)noise 干捞N (398)nominal account名义账户N (399)nominal share capital名义股本N (400)nominal holding代理持有股份N (401)non-adjusting events 非调整事项N (402)non-financialperformance measurement非财务业绩计量N (

38、403)non-integrated accounts 非综合报表N (404)non-liner programming非线性规划N (405)non-voting shares 无表决权的股份N (406)notional cost名义成本N (407)number of days stock 存货周转天数 N (408)number of weeks stock 存货周转周数O (409)objective classification客体分类; .O (410)obsolescence 陈旧O (411)off balance sheet finance资产负债表外筹资O (412)o

39、ffer for sale标价出售O (413)operating budget 经营预算O (414)operating lease 经营租赁O (415)operating statement 营业报表 O (416)operation time 操作时间O (417)operational control经营控制O (418)operational gearing 经营杠杆O (419)operating plans 经营计划O (420)opportunity cost机会成本O (421)order 定单O (422)ordinary shares 普通股O (423)out-of-

40、date cheque 过期支票O (424)over capitalization过分资本化O (425)overhead 制造费用O (426)overhead absorption rate 制造费用分配率O (427)overhead cost 制造费用O (428)overtrading 超过营业资金的经营 P (429)paid cheque 已付支票P (430)paid-up share capital 认定股本 P (431)parent company 母公司P (432)pareto distribution帕累托分布P (433)participating prefer

41、ence shares 参与优先股P (434)partnership 合伙P (435)payable ledger 应付款项账户 P (436)payback 回收期P (437)payments and receipts account 收入和支出报表P (438)payments withheld 保留款额P (439)payroll 工资单P (440)payroll analysis 工资分析P (441)percentage profiton turnover 利润对营业额比率P (442)period cost 期间成本P (443)perpetual inventory 永续

42、盘存P (444)personal account 记名账户P (445)PEPT 项目评审法P (446)petty cash account 备用金账户P (447)petty cash voucher 备用金凭证P (448)physical inventory实地盘存.'P (449)planning 计划P (450)planning horizon计划时限P (451)planning period计划期间P (452)policy cost 政策成本P (453)position audit 状况审计P (454)post balance sheet events 资产负

43、债表编后事项P (455)practical capacity 实际生产能力P (456)pre-acquisition losses 购置前损失P (457)pre-acquisition profits购置前利润P (458)preference shares 优先股P (459)preference creditors 优先债权人 P (460)preferred creditors 优先债权人P (461)prepayments 预付款项P (462)present value 现值P (463)prevention cost 预防成本P (464)price ratio市盈率P (4

44、65)prime cost 主要成本P (466)prime entry-books of原始分录登记薄P (467)principal budget factor主要预算因素P (468)prior charge capital 优先股P (469)prior year adjustments 以前年度调整P (470)priority base budgeting优先顺序体制的预算P (471)private company 私人公司P (472)pro-forma invoice预开发票P (473)problem child问号产品P (474)process costing 分步成本

45、计算P (475)process time 加工时间P (476)product cost 产品成本P (477)Product life cycle 产品寿命周期 P (478)production cost 生产成本P (479)production cost of sales 售货成本P (480)productionvolume ratio 生产业务量比率P (481)profit center 利润中心P (482)profit per employee每员工利润P (483)profitretained for the year 年度利润留存P (484)profit to tur

46、nover ratio 利润对营业额比率P (485)profit-volume graph利量图P (486)profitability index盈利指数P (487)programming 规划; .P (488)project evaluation and review technique项目评审法P (489)projection预计P (490)promissory note 本票P (491)prospectus 募债说明书P (492)provisionsfor liabilitiesand charges 偿债和费用准备P (493)prudent concept 稳健性概念

47、P (494)public company 公开公司P (495)purchase order 订购单P (496)purchase requisition 请购单P (497)purchase ledger 采购账户Q (498)quality related costs 质量有关成本 Q (499)queuing time 排队时间R (500)rate 率R (501)ratio比率R (502)ration pyramid比率金字塔R (503)raw material原材料R (504)receipts and payments account 收入和支付报表R (505)recei

48、vable ledger 应收款项账户R (506)redeemable shares 可赎回股份R (507)redemption 赎回R (508)registered share capital 注册资本 R (509)rejects 废品R (510)relevancy concept 相关性概念 R (511)relevant costs 相关成本R (512)relevant range 相关范围R (513)reliability concept可靠性概念R (514)replacement price 重置价格R (515)report 报表R (516)reporting报告

49、R (517)research cost, applied 应用性研究成本 R (518)research cost, pure or basic 理论或基础研究成本R (519)reserves 留存收益R (520)residual income 剩余收益R (521)responsibility center 责任中心 R (522)retention money 保留款额R (523)return on capital employed 运用资本报酬率R (524)returns 退回R (525)revenue 收入R (526)revenue center 收入中心.'R

50、(527)revenue expenditure 收益支出R (528)revenue investment 收入性投资R (529)right issue 认股权发行R (530)rolling budget滚动预算R (531)rolling forecast滚动预测S (532)sales ledger 销售分类账S (533)sales order 销售定单S (534)sales per employee 每员工销售额 S (535)scrap 废料S (536)scrip issue 红股发行S (537)secured creditors 有担保的债权人S (538)segmental reporting 分部报告S (539)selling cost 销售成本S (540)semi-fixed cost半固定成本S (541)semi-variable cost 半变动成本S (542)sensitivity analysis敏感性分析S (543)service cost center 服务成本中心S (544)service costing 服务成本计算S (545)set-up time 安装时间S (546)shadow prices 影子价格S (547)share 股票S (548)share