常用会计英语词汇汇总(共8页).doc

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1、精选优质文档-倾情为你奉上基本词汇A (1)account 账户,报表 A (2)accounting postulate 会计假设 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任概念 A (5)accountancy 会计职业 A (6)accountant 会计师 A (7)accounting 会计 A (8)agency cost 代理成本 A (9)accounting bases 会计基础 A (10)accounting manual 会计手册 A (11)accounting period 会计期间

2、 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报酬率 A (14)accounting reference date 会计参照日 A (15)accounting reference period 会计参照期间 A (16)accrual concept 应计概念 A (17)accrual expenses 应计费用 A (18)acid test ratio 速动比率(酸性测试比率) A (19)acquisition 收购 A (20)acquisition accounting 收购会计 A (21)

3、adjusting events 调整事项 A (22)administrative expenses 行政管理费 A (23)amortization 摊销 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量成本法 A (26)annual report and accounts 年度报告和报表 A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配账户 A (29)articles of association 公司章程细则 A (30)assets 资

4、产 A (31)assets cover 资产担保 A (32)asset value per share 每股资产价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (36)audit 审计 A (37)audit report 审计报告 A (38)auditing standards 审计准则 A (39)authorized share capital 额定股本 A (40)available hours 可用小时 A (41)avoidabl

5、e costs 可避免成本B (42)back-to-back loan 易币贷款 B (43)backflush accounting 倒退成本计算 B (44)bad debts 坏帐 B (45)bad debts ratio 坏帐比率 B (46)bank charges 银行手续费 B (47)bank overdraft 银行透支 B (48)bank reconciliation 银行存款调节表 B (49)bank statement 银行对账单 B (50)bankruptcy 破产 B (51)basis of apportionment 分摊基础 B (52)batch

6、批量 B (53)batch costing 分批成本计算 B (54)beta factor B (市场)风险因素B B (55)bill 账单 B (56)bill of exchange 汇票 B (57)bill of lading 提单 B (58)bill of materials 用料预计单 B (59)bill payable 应付票据 B (60)bill receivable 应收票据 B (61)bin card 存货记录卡 B (62)bonus 红利 B (63)book-keeping 薄记 B (64)Boston classification 波士顿分类 B (

7、65)breakeven chart 保本图 B (66)breakeven point 保本点 B (67)breaking-down time 复位时间 B (68)budget 预算 B (69)budget center 预算中心 B (70)budget cost allowance 预算成本折让 B (71)budget manual 预算手册 B (72)budget period 预算期间 B (73)budgetary control 预算控制 B (74)budgeted capacity 预算生产能力 B (75)business center 经营中心 B (76)bu

8、siness entity 营业个体 B (77)business unit 经营单位 B (78)by-product 副产品C (79)called-up share capital 催缴股本 C (80)capacity 生产能力 C (81)capacity ratios 生产能力比率 C (82)capital 资本 C (83)capital assets 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

9、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 proposal 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

10、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 book 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)C

11、CA 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)classification 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

12、 (119)company limited by 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 (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 liabilitie

13、s 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)contribution 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)control

14、lable 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 reporting 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)c

15、ost 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-conform

16、ance 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-profit analysis(CVP) 本量利分析 C (165)costing 成本计算 C (166)credit note 贷项通知 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)creditor

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

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

19、ecision 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 折旧 D (200)dispatch note 发运单 D (201)development cost 开发成本 D (202

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

21、 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 accounting 复式会计 D (221)double-entry book-

22、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 of cost 成本要素 E (231)e

23、ntity 经济个体 E (232)environmental audit 环境审计 E (233)environmental impact 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 期望值 E

24、 (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 (

25、254)financial accounting 财务会计 F (255)financial accounts 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

26、 (263)fixed assets register 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)founders shares 发起人股份 F (272)full capacity 满负荷生产能力 F (273)function c

27、osting 职能成本计算 F (274)functional 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)

28、goods received note 商品收讫单 G (284)goodwill 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)h

29、istorical cost accounting 历史成本会计 H (295)hours 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

30、善记录 I (304)incremental cost 增量成本 I (305)incremental yield 增量产出率 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

31、 I (314)internal audit 内部审计 I (315)internal check 内部牵制 I (316)internal control 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

32、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 (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 pu

33、rchasing 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 curve 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

34、)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 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

35、间记录 L (358)low geared 低结合杠杆(比例) L (359)lower of cost or net realizable value concept 成本或可变净价孰低概念 M (360)machine hour rate 机器小时率 M (361)machine 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

36、 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)margin 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 (37

37、6)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)materials 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

38、 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 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 (

39、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-financial performance measurement 非财务业绩计量 N (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 (

40、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)offer 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 sta

41、tement 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-date cheque 过期支票 O (424)over capitalization 过分资本化 O (425)overhead 制造费用 O (426)overh

42、ead 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 preference shares 参与优先股 P (434)partnership 合伙 P (435)payable ledger 应付款项账户 P (43

43、6)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 profit on turnover 利润对营业额比率 P (442)period cost 期间成本 P (443)perpetual inventory 永续盘存 P (444)personal account 记名账户 P (445)PEPT 项目评审法 P (446)petty c

44、ash 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 资产负债表编后事项 P (455)practical capacity 实际生产能力 P (456)pre-acqui

45、sition 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 (465)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