常用会计英语词汇大全.docx

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1、常用会计英语词汇基本词汇acceptance 承兑account 账户,报表accountancy 会计职业accountant 会计师accounting entry会计分录accounting factor 会计要素accounting information 会计信息accounting manual 会计手册accounting period 会计期间accounting policies 会计方针accounting voucher会计凭证accounting 会计acid test ratio 速动比率(酸性测试比率)acquisition 收购adjusting events 调

2、整事项administrative expenses 行政管理费agency cost 代理成本amortization 摊销annual report and accounts 年度报告和报表assets cover 资产担保assets 资产associated company 联营公司audit report 审计报告audit 审计auditing standards 审计准则bad debts ratio 坏帐比率bad debts 坏帐balance sheet 资产负债表bank charges 银行手续费bank acceptance 银行承兑汇票bank draft 银行汇票

3、bank overdraft 银行透支bank statement 银行对账单bankruptcy 破产basis of apportionment 分摊基础bill of exchange 汇票bill of lading 提单bill payable 应付票据bill receivable 应收票据bill 账单bonus 红利book-keeping 薄记breakeven point 保本点budget center 预算中心budget manual 预算手册budget period 预算期间budget 预算budgetary control 预算控制business entit

4、y 经营个体business unit 经营单位by-product 副产品capacity 生产能力capital assets pricing model 资本资产定价模型capital commitment 承诺资本capital expenditure authorization 资本支出核准capital expenditure control 资本支出控制capital expenditure 资本支出capital gain 资本收益capital investment appraisal 资本投资评估capital maintenance 资本保全capital surplus

5、 资本盈余capital turnover 资本周转率capital 资本cash account 现金账户cash flow budget 现金流量预算cash flow statement 现金流量表cash flow 现金流量cash ledger 现金分类账cash 现金changeover time 变更时间chartered entity 特许经济个体cheque register 支票登记薄cheque 支票common cost 共同成本consolidated accounts 合并报表contingent liabilities 或有负债contract cost 合同成本

6、contract costing 合同成本计算controllable cost 可控制成本cost account 成本账户cost accounting manual 成本手册cost accounting 成本会计cost adjustment 成本调整cost allocation 成本分配cost apportionment 成本分摊cost attribution 成本归属cost audit 成本审计cost benefit analysis 成本效益分析cost center 成本中心cost of capital 资本成本cost of sales 销售成本cost redu

7、ction 成本降低cost structure 成本结构cost unit 成本单位cost-volume-profit analysis(CVP) 本量利分析creditor 债权人critical event 关键事项cumulative preference shares 累积优先股current asset 流动资产current liabilities 流动负债current ratio 流动比率debit capacity 举债能力debt ratio 债务比率debtor age analysis 应收账款账龄分析debtor 债务人;应收账款defects 次品detail

8、ledger 明细分类账general ledger 总分类账deferred expenditure 递延支出departmental budget 部门预算depreciation 折旧development cost 开发成本differential cost 差别成本direct cost 直接成本discount rate 贴现率discounted cash flow 现金流量贴现distribution cost 摊销成本dividend per share 每股股利dividend 股利double entry accounting 复式会计double-entry book-

9、keeping 复式薄记earning per share 每股盈利earning ratio 市盈率economic order quantity(EOQ) 经济订购批量efficient market hypothesis 有效市场假设element of cost 成本要素entity 经济个体environmental impact assessment 环境影响评价equity share capital 权益股本equity 权益exceptional items 例外事项expected value 期望值expenditure 支出expenses 费用external aud

10、it 外部审计fair value 公允价值FIFO 先近先出法final accounts 年终报表finance lease 融资租赁financial accounting 财务会计financial management 财务管理financial planning 财务计划financial statement 财务报表finished goods 产成品fixed asset turnover 固定资产周转率fixed asset 固定资产fixed cost 固定成本flexible budget 弹性预算founders shares 发起人股份full capacity 满负

11、荷生产能力gearing 举债经营比率(杠杆)going concern concept 持续经营概念goodwill 商誉gross profit 毛利润group accounts 集团报表historical cost accounting 历史成本会计historical cost 历史成本idle time 闲置时间income and expenditure account 收益和支出报表indirect cost 间接成本insolvency 无力偿付intangible asset 无形资产interest cover 利息保障倍数internal audit 内部审计inte

12、rnal check 内部牵制internal control system 内部控制体系internal rate of return(IRR) 内含报酬率inventory 存货investment 投资invoice register 发票登记薄issued share capital 已发行股本joint stock company 股份公司joint venture 合资经营journal 日记账just-in-time production 适时生产just-in-time(JIT) 适时制度key factor 关键因素leaning curve 学习曲线ledger 分类账户l

13、etter of credit 信用证leverage 举债经营比率liabilities 负债LIFO 后近先出法liquid assets 变现资产liquidation 清算loan 贷款lower of cost or net realizable value concept 成本或可变净价孰低概念managed cost 管理成本management accounting concept 管理会计概念management accounting 管理会计management audit 管理审计margin cost 边际成本mark-down 降低标价market risk prem

14、ium 市场风险补偿market share 市场份额marketing cost 营销成本mark-up 提高标价materiality concept 重要性概念merger accounting 兼并会计merger 兼并minority interest 少数股权mixed cost 混合成本net assets 净资产net book value 净账面价值net present value(NPV) 净现值net profit 净利润net realizable value 可变现净值non-adjusting events 非调整事项operating lease 经营租赁ope

15、rating plans 经营计划operational gearing 经营杠杆opportunity cost 机会成本order 定单ordinary shares 普通股original voucher原始凭证out-of-date cheque 过期支票overhead absorption rate 制造费用分配率overhead cost 制造费用overhead 制造费用owners equity 所有者权益parent company 母公司participating preference shares 参与优先股partnership 合伙payback 回收期paymen

16、ts and receipts account 收入和支出报表payroll analysis 工资分析payroll 工资单period cost 期间成本perpetual inventory 永续盘存petty cash account 备用金账户physical inventory 实地盘存preference creditors 优先债权人preference shares 优先股prepayments 预付款项present value 现值prevention cost 预防成本price ratio 市盈率prior year adjustments 以前年度调整product

17、 cost 产品成本Product life cycle 产品寿命周期production cost 生产成本profit center 利润中心profit retained for the year 年度利润留存profitability index 盈利指数pro-forma invoice 预开发票project evaluation and review technique 项目评审法promissory note 本票prudent concept 稳健性概念purchase order 订购单purchase requisition 请购单raw material 原材料rece

18、ivable ledger 应收款项账户registered share capital 注册资本relevancy concept 相关性概念relevant costs 相关成本reliability concept 可靠性概念replacement price 重置价格reserves 留存收益responsibility center 责任中心revenue expenditure 收益支出revenue 收入rolling budget 滚动预算sales ledger 销售分类账sales order 销售定单selling cost 销售成本sensitivity analysi

19、s 敏感性分析shadow prices 影子价格share premium 股票溢价sight draft 即期汇票source and application of funds statement 资金来源和运用表statement of affairs 财务状况表statutory body 法定实体stock control 存货控制stock turnover 存货周转率stock 存货strategic planning 战略计划sunk cost 沉没成本take-over 接收tangible asset 有形资产total assets 总资产total quality management 全面质量管理trade bill 商业汇票transfer price 转让价格turnover 营业额value added 增加值value analysis 价值分析voucher 凭证weighted average cost of capital加权平均资本成本weighted average price 加权平均价格with resource 有追索权without recourse 无追索权working capital 营运资本write-down 减值zero base budgeting 零基预算zero coupon bond 无息债券