会计专业术语中英文对照

页脚页脚.AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA(1)ABC作业基础成本计算(2)absorbedoverhead(7)accountingvaluation(8)accountsale承销清单已吸收制造费用吸收成本计算会计假设会计公告文件会计计价经营责任概念会计职业会计师会计代理成本会计报酬率会计参照日会计参照期间(23)acidtestration速动比率(酸性测试比率)(24)acquisition购置作业基础成本计算(38)assetscover资产保障每股资产价值联营公司可达标准可归属利润(44)auditreport审计报告absorptioncostingaccount,报表accountingpostulateaccountingseriesreleaseaccountabilityconceptaccountancyaccountantaccountingagencycostaccountingbases会计基础accountingmanual会计手册accountingperiod会计期间accountingpolicies会计方针accountingrateofreturnaccountingreferencedateaccountingreferenceperiodaccrualconcept应计概念accrualexpenses应计费用acquisitionaccounting收购会计activitybasedaccountingadjustingevents调整事项administrativeexpenses行政管理费advicenote发货通知amortization摊销analyticalreview分析性检查annualequivalentcost年度等量成本法annualreportandaccounts年度报告和报表appraisalcost检验成本appropriationaccount盈余分配articlesofassociation公司章程细则assets资产assetvaluepershareassociatedcompanyattainablestandardattributableprofitaudit审计

A(45)auditingstandards审计准则A(46)authorizedsharecapital额定股本A(47)availablehours可用小时A(48)avoidablecosts可避免成本B(49)back-to-backloan易币贷款B(50)backflushaccounting倒退成本计算B(51)baddebts坏帐B(52)baddebtsratio坏帐比率B(53)bankcharges银行手续费B(54)bankoverdraft银行透支B(55)bankreconciliation银行存款调节表B(56)bankstatement银行对帐单B(57)bankruptcy破产B(58)basisofapportionment分摊基础B(59)batch批量B(60)batchcosting分批成本计算B(61)betafactorB(市场)风险因素B(62)bill帐单B(63)billofexchange汇票B(64)billoflanding提单B(65)billofmaterials用料预计单B(66)billpayable应付票据B(67)billreceivable应收票据B(68)bincard存货记录卡B(69)bonus红利B(70)book-keeping薄记B(71)Bostonclassification波士顿分类B(72)breakevenchart保本图B(73)breakevenpoint保本点B(74)breaking-downtime复位时间B(75)budget预算B(76)budgetcenter预算中心B(77)budgetcostallowance预算成本折让B(78)budgetmanual预算手册B(79)budgetperiod预算期间B(80)budgetarycontrol预算控制B(81)budgetedcapacity预算生产能力B(82)burden制造费用B(83)businesscenter经营中心B(84)businessentity营业个体B(85)businessunit经营单位B(86)buy-outmanagement管理性购买产权B(87)by-product副产品C(88)called-upsharecapital催缴股本CCCCCCCCCCCCCCCCCCCCCCCCCCCCC(89)capacity生产能力(90)capacityratios生产能力比率(91)capital(92)capital(93)capital(94)capital(95)capital(96)capital(97)capital(98)capital(99)capital(100)capital(101)capital(102)capital(103)capital(104)capital(105)capital(106)card(107)cash(108)cashaccount(109)cashbook(110)cash(111)cash(112)cash(113)cash(114)cash(115)cash(116)cash(117)CCA资本assetspricingmodelcommitmentemployedexpenditureexpenditureexpenditureexpenditure资本资产计价模式承偌资本已运用的资本资本支出authorizationcontrolproposal资本支出核准资本支出控制

资本支出申请

资本基金筹集计划fundingplanninggain资本收益investmentappraisalmaintenance资本保全资本投资评估resourcesurplusturnover记录卡现金planning资本资源计划资本盈余资本周转率现金现金帐薄金牛产品现金流量现金贴现现金流量预算现金流量表现金分类帐现金限额现时成本会计cowflowdiscountedflowbudgetflowstatementledgerlimitCCCCCCCCCCCCCCC(118)center中心(119)changeovertime(120)charteredentity(121)cheque支票(122)chequeregister(123)coinanalysis(124)classification变更时间特许经济个体支票登记薄零钱分类分类(125)clockcard工时卡(126)code代码(127)commitmentaccounting承偌确认会计(128)commoncost共同成本(129)companylimitedbyguarantee有限担保责任公司(130)companylimitedshares股份(131)competitiveposition竞争能力状况(132)concept概念C(138)contingencyplan应急计划C(139)contingentliabilities或有负债C(140)continuousoperation连续生产C(141)contra抵消C(142)contractcost合同成本C(143)contractcosting合同成本计算C(144)contribution贡献毛益C(145)contributionventre贡献中心C(146)contributionchart贡献图C(147)contributionperunitoflimitingfactorration定因素的贡献毛益比率C(148)contributiontosalesration贡献毛益对销售比率C(149)control控制C(150)controlaccount控制C(151)controllimits控制限度C(152)controllabilityconcept可控制概念C(153)controllablecost可控制成本C(154)conversioncost加工成本C(155)convertibleloanstock可转换为股票的贷款C(156)corporateappraisal公司评估C(157)corporateplanning公司计划C(158)corporatesocialreporting公司社会报告C(159)corporation股份公司C(160)cost成本C(161)costaccount成本C(162)costaccounting成本会计C(163)costaccountingmanual成本手册C(164)costaccountscalendar成本报表的日历时间C(165)costadjustment成本调整C(166)costallocation成本分配C(167)costapportionment成本分摊C(168)costattribution成本归属C(169)costaudit成本审计C(170)costbehaviour成本性态C(171)costbenefitanalysis成本效益分析C(172)costcenter成本中心C(173)costdriver成本动因C(174)costofcapital资本成本C(175)costofconformance相符成本C(133)conglomerate跨行业企业C(134)consistencyconcept一致性概念C(135)consolidatedaccounts合并报表C(136)consolidationaccounting合并会计C(137)consortium财团单位限CCCCCCCCCCCCCCCCCCCCCCCCCCCCDDDDDDDDDDDDDDDDDD应付帐款天数率应付帐款分类帐关键事项关键路线costofgoodssold销货成本costofnon-conformance非相符成本costofsales销售成本costreduction成本降低coststructure成本结构costunit成本单位cost-volume-profitanalysis(CVP)本量利分析costing成本计算CPP现时购买力会计creditnote贷项通知creditreport信贷报告书creditor债权人creditordaysratiocreditorsledgercriticaleventcriticalpathcumulativepreferenceshares累积优先股currentaccount往来currentasset流动资产currentcostaccounting现时成本会计currentliabilities流动负债currentpurchasingpoweraccounting现时购买力会计currentration流动比率cut-off截止CVP本量利分析cycletime周转时间debenture债券debitnote借项通知debitcapacity举债能力debtratio债务比率debtor债务人debtordaysratio应收帐款天数率debtors应收款debtorsledger应收帐款分类帐debtor'ageanalysis应收帐款帐龄分析decisiondrivencosts决策连动成本decisiontree决策树defects次品deferredexpenditure递延支出deferredshares递延股份deferredtaxation递延税款deliverynote交货单departmentalaccounts部门报表departmentalbudget部门预算

DDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDEEEEEEEEdispatchnotedevelopmentcostdifferentialcostdirecthoursyield折旧发运单折旧发运单开发成本差别成本直接工时产出率标准直接人工成本(226)directlabour(227)directlabour(228)directlabour标准直接人工成本(226)directlabour(227)directlabour(228)directlabourefficiency-variancerate—variancetotal-variancedirectmaterialmix-variancedirectprice-variance直接材料价格差异directmaterialtotal-variance直接材料价格差异directmaterialsusage-variancedirectmaterialsyield-variancedirectcost直接成本directdebit直接借项直接材料结构差异直接材料总差异直接材料用量差异直接材料产出率差异directhoursyield直接小时产出率直接材料结构差异直接材料总差异直接材料用量差异直接材料产出率差异directlabourcostpercentagerate直接人工成本百分比directlabourhourrate直接人工小时率directsonindirectwork间接工作事项上的工时discountrate贴现率discountedcashflowdiscretionarycostdistributioncost(244)diversions移用(244)diversions移用divertedhoursratiodividend股利dividendcover现金流量贴现酌量成本摊销成本移用小时移用工时比率股利产出率现金流量贴现酌量成本摊销成本移用小时移用工时比率股利产出率dog疲软产品doubleentryaccounting复式会计double-entrybook-keeping复式薄记(253)doubtfuldebts可疑债务(254)downtime停工时间(253)doubtfuldebts可疑债务(254)downtime停工时间earningpershare每股盈利earningratio市盈率economicorderquantity(EOQ)经济订购批量efficientmarkethypothesis有效市场假设efficiencyration效率性比率elementofcost成本要素entity经济个体(262)environmentalaudit环境审计

EEEEEEEEEEEEEEEEFFFFFFFFF间调整FFFFFFFFFFFFFFFFFFFFEOQ经济订购批量equity权益equitymethodofaccountingequitysharecapitalequivalentunitsevent事项exceptionalitemsexpectedvalueexpenditureexpensesexternalaudit权益法会计计算权益股本当量权益法会计计算权益股本当量例外事项期望值支出费用外部审计外部损失成本extraordinaryfactorygoodsfactoringfailvaluefeedbackFIFOitems非常事项让售商品应收帐款让售公允价值反馈先近先出法items非常事项让售商品应收帐款让售公允价值反馈先近先出法financelease融资租赁financialaccounting财务会计financialaccountscalendaradjustment环境影响评价财务报表的日历时financialmanagement环境影响评价财务报表的日历时financialplanningfinancialstatementfinishedgoodsfixedfixedfixedfixedfixed财务管理财务计划财务报表完成品assetoverheadassetturnoverassetsregistercost固定资产固定制造费用固定资产周转率固定资产登记薄财务管理财务计划财务报表完成品assetoverheadassetturnoverassetsregistercost固定资产固定制造费用固定资产周转率固定资产登记薄flexiblebudgetfloattimefloatingcharge固定成本变动限额预算固定成本变动限额预算弹性预算浮动时间流动抵押资金流量表forecastingfounder'ssharesfullcapacityfunctioncostingfunctionalbudget预测发起人股份满负荷生产能力职能成本计算职能预算基金会计预测发起人股份满负荷生产能力职能成本计算职能预算基金会计FFFFFFGGGGGGGGGGGGHHHHHHIIIIIIIIIIIIIIIIIIIIIIIfungibleassets可互换资产futuristicplanning远景计划gapanalysis间距分析(310)gearing举债经营比率（杠杆）(311)goalcongruencegoingconcernconcept(310)gearing举债经营比率（杠杆）(311)goalcongruencegoodsreceivednotegoodwill商誉grossdividendyieldgrossmargingrossprofit总边际毛利润总边际毛利润目标一致性持续经营概念商品收讫单总股息产出率毛利润百分比(319)group目标一致性持续经营概念商品收讫单总股息产出率毛利润百分比(319)group企业集团high-gearedhirepurchasehistoricalcost集团报表高结合杠杆（比例）租购历史成本集团报表高结合杠杆（比例）租购历史成本hours小时历史成本会计(317)hurdlerate最低可接受的报酬率(318)idealstandard理想标准历史成本会计(317)hurdlerate最低可接受的报酬率idlecapacityration闲置生产能力比率idletime闲置时间impersonalaccounts非记名imprestsystem定额备用制度incomeandexpenditureaccount收益和支出报表incompleterecords不完善记录incrementalcost增量成本incrementalyield增量产出率indirectcost间接成本indirecthours间接小时insolvency无力偿付intangibleasset无形资产integratedaccounts综合报表interdependencyconcept关联性概念interestcover利息保障倍数interlockingaccounts连锁报表internalaudit部审计internalcheck部牵制internalcontrolsystem部控制体系internalfailurecost部损失成本internalrateofreturn(IRR)含报酬率inventory存货IIIIJJJJJJJJJJJJKLLLLLLLLLLLLLLLLLLLLLLL(341)investment(342)investmentcenter(343)invoiceregister(344)issuedshare(345)job(346)job(347)job(348)job(349)joint(350)joint(351)joint(352)joint投资capital定单投资中心发票登记薄已发行股本cardcostingsheetcostproductsstockcompanyventure工作卡工作成本计算工作单联合成本联产品股份公司合资经营(353)journal(354)just-in-time(JIT)(355)jusy-in-time(356)just-in-time(357)keyfactor(358)labour(359)labourtransfer(360)leaningcurve(361)ledger日记帐productionpurchasing关键因素人工note适时制度适时生产适时购买人工转移单学习曲线分类(362)lengthoforderbook定单平均周期(363)letterofcredit信用证(364)leverage举债经营比率(365)liabilities负债(366)lifecyclecosting寿命周期成本计算(367)LIFO后近先出法(368)limitedliabilitycompany(369)limitingfactor(370)line-itembudget(371)linerprogramming(372)liquidassets(373)liquidation(374)liquidityratios(375)loan贷款(376)loancapital(377)longrangepalnning(378)losttimerecord(379)lowgeared有限责任公司限制因素明细支出预算线性规划变现资产清算易变现比率借入资本长期计划虚耗时间记录低结合杠杆（比例）(380)lowerofcostornetrealizablevalueconcept成本或可变净价孰低概念M(381)machinehourrate机器小时率M(382)machinetimerecord机器时间记录M(383)managedcost管理成本MMMMMMMMMMMMMMMMMMMMMMMMMNNNNNNNN(384)management(385)management(386)management(387)management(388)management(389)management(390)margin(391)margin(392)margin(393)marginaccountingaccountingaccountingauditbuy-outbyexception边际ofsafetyrationcostcosting(394)mark-down(395)mark-up管理会计concept管理会计概念guides管理会计指导方针管理审计管理性购买产权例外管理原则安全边际比率边际成本边际成本计算降低标价提高标价(396)marketriskpremium(397)marketshare(398)marketingcost(399)matchingconcept(400)materialityconcept(401)materialsrequisition(402)materialsreturnednote(403)materialstransfernote(404)memorandumofassociation(405)merger兼并(406)mergeraccounting(407)minorityinterest(408)mixedcost(409)net(410)net(411)net(412)net(413)net(414)net(415)net(416)net市场分险补偿市场份额营销成本配比概念重要性概念领料单退料单材料转移单公司设立细则assetsbookvalueliquidfundsmargin兼并会计少数股权混合成本净资产净帐面价值净可变现资金净边际净现值presentvalue(NPV)profit净利润realizablevalue可变现净值worth资产净值(417)networkanalysis网络分析N(418)noise干捞N(419)nominalaccountN(420)nominalsharecapitalN(421)nominalholding名义名义股本代理持有股份N(422)non-adjustingevents非调整事项(423)non-financialperformancemeasurement非财务业绩计(424)non-intergratedaccounts非综合报表N(425)non-linerprogramming非线性规划N(426)non-votingshares无表决权的股份NNNOOOOONNNOOOOOOOOOOOOOOOOOOOOPPPPPPPPPPPPPPPPPPPPP(427)notionalcost名义成本(428)numberofdaysstock(429)numberofweeksstock(430)objectiveclassification(431)obsolescence旧(432)offbalancesheetfinance(433)offerforsale(434)operatingbudget(435)operatinglease(436)operatingstatement(437)operationtime(438)operationalcontrol(439)operationalgearing(440)operatingplans(441)opportunitycost(442)order定单参与优先股收入和支出报表利润对营业额比率存货周转天数存货周转周数客体分类资产负债表外筹资标价出售经营预算经营租赁营业报表操作时间经营控制经营杠杆经营计划机会成本ordinaryshares普通股out-of-datecheque过期支票overcapitalization过分资本化overhead制造费用overheadabsorptionrate制造费用分配率overheadcost制造费用overtrading超过营业资金的经营paidcheque已付支票paid-upsharecapital认定股本parentcompany母公司paretodistribution帕累托分布participatingpreferencesharespartnership合伙payableledger应付款项payback回收期paymentsandreceiptsaccountpaymentswithheld保留款额payroll工资单payrollanalysis工资分析percentageprofitonturnoverperiodcost期间成本perpetualinventory永续盘存personalaccount记名PEPT项目评审法pettycashaccount备用金pettycashvoucher备用金凭证physicalinventory实地盘存planning计划

PPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPP备planningperiodpolicycostpositionaudit计划时限计划期间计划时限计划期间政策成本状况审计practicalcapacitypre-acquisitionlossespre-acquisitionprofitspreferencesharespreferencecreditorspreferredcreditors资产负债表编后事项实际生产能力资产负债表编后事项实际生产能力购置前损失购置前利润优先股优先债权人优先债权人presentvalue预付款项

现值预付款项

现值priceratio市盈率primecost主要成本primeentry-booksofprincipalbudgetfactorpriorchargecapitalprioryearadjustmentsprioritybasebudgetingprivatecompanypro-formainvoiceproblemchildprocesscostingprocesstimeproductcostProductlifecycleproductioncostproductioncostof私人公司预开发票私人公司预开发票问号产品

分步成本计算

加工时间

产品成本

产品寿命周期

生产成本

sales售货成本原始分录登记薄主要预算因素优先股以前年度调整优先顺序体制的预算原始分录登记薄主要预算因素优先股以前年度调整优先顺序体制的预算生产业务量比率profitperemployee每员工利润profitretainedfortheyear年度利润留存profittoturnoverratio利润对营业额比率profit-volumegraph利量图profitabilityindex盈利指数programming规划projectevaluationandreviewtechnique项目评审法projection预计promissorynote本票prospectus募债说明书偿债和费用准provisionsforliabilitiesandcharges偿债和费用准PPPPPQQRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRSSSSS(514)prudentconcept(515)publiccompany(516)purchaseorder(517)purchaserequisition(518)purchaseledger(519)qualityrelatedcosts(520)queuingtime(521)rate率(522)ratio比率(523)rationpyramid(524)rawmaterial稳健性概念公开公司订购单请购单采购质量有关成本排队时间比率金字塔原材料(525)receiptsandpaymentsaccount收入和支付报表(526)receivableledger应收款项(527)redeemableshares可赎回股份(528)redemption赎回(529)registeredsharecapital注册资本(530)rejects废品(531)relevancyconcept相关性概念(532)relevantcosts相关成本(533)relevantrange(534)reliabilityconcept(535)replacementprice(536)report报表(537)reporting报告(538)researchcost,applied(539)researchcost,(540)reserves相关围可靠性概念重置价格应用性研究成本pureorbasic

留存收益(541)residualincome剩余收益理论或基础研究成本(542)responsibilitycenter责任中心(543)retentionmoney保留款额(544)returnoncapitalemployed运用资本报酬率545)returns退回546)revenue收入547)revenuecenter收入中心(548)revenueexpenditure(549)revenueinvestment(550)rightissue(551)rollingbudget(552)rollingforecast(553)salesledger(554)salesorder(555)salesperemployee(556)scrap废料(557)scripissue收益支出收入性投资认股权发行滚动预算滚动预测销售分类帐销售定单每员工销售额红股发行SSSSSSSSSSSSSSSSSSSSSSSSSSSSS和运用表SSSSSSSSSSSSSSSSSSSSSS有担保的债权人分部报告销售成本半固定成本半变动成本敏感性分析服务成本中心服务成本计算安装时间影子价格股份资本购股权证方案股票溢价即期汇票股票capitaloptionschemepremiumdraft单式薄记社会责任成本statement资金来源securedcreditorssegmentalreportingsellingcostsemi-fixedcostsemi-variablecostsensitivityanalysisservicecostcenterservicecostingset-uptimeshadowpricessharesharesharesharesightsingle-entrybook-keepingsinkingfund偿债基金slacktime松驰时间socialresponsibilitycostsoletrader独资经营者sourceandapplicationoffundsspecialordercosting特殊定单成本计算staffcosts职工成本standard标准standardaccountingpractice标准会计实务standardcost标准成本standardcosting标准成本计算standarddirectlabourcost标准直接人工standardhour标准小时standardminute标准分钟standardperformace-labour标准人工业绩standardtime标准时间standardorder经常性定单statementofaccount营业帐单statementofaffairs财务状况表statutorybody法定实体stock存货stockcontrol存货控制stockturnover存货周转率stocktaking盘点存货storesrequisition领料申请单strategicbusinessunit战略性经营单位strategicmanagementaccounting战略管理会计

SSSSSSSSSSSSSTTTTTTTTTTTTTTTTTTTTTUUU造费用UUUVVVVVstrategy战略subjectiveclassificationsubscribedsharecapitalsubsidiaryundertaking战略计划主体分类已认购的股本子公司606)sunkcost沉没成本战略计划主体分类已认购的股本子公司606)sunkcost沉没成本(607)supplyestimate(608)supplyexpenditure(609)suspenseaccount(610)SWOTanalysis预算支出暂记长处和短处,机会和威胁分析(611)system制度,体系(612)tacticalplanning策略计划(613)tactics策略take-over(613)tactics策略tangibleasset有形资产tangiblefixedassetstatement有形固定资产表targetcost目标成本terotechnology设备综合工程学throughputaccounting生产量会计time时间timesheet时间记录表(622)totalassets总资产totalqualitymanagement全面质量管理(622)totalassets总资产totalstocks存货总计tradecreditors购货客户(应付帐款)tradedebtors销货客户(应收帐款)tradingprofitandlossaccount营业损益表transferprice转让价格transittime中转时间treasurership财务长制度trailbalance试算平衡表turnover营业额uncalledsharecapital未催缴股本undercapitalization不足资本化未催缴股本underorover-absorbedoverhead少吸收或多吸收的制uniformaccounting统一会计uniformcosting统一成本计算unissuedsharecapital未发行股本value价值valueadded增值valueanalysis价值分析valueformoneyaudit经济效益审计variablecost变动成本VVVVVVVVVVVVVVV(644)variable(645)variance(646)variance(647)variance(648)variance(649)variance(650)variance(651)variance(652)variance(653)variance(654)vari