常用会计英语词汇

常用会计英语词汇 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

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

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

A (12)accounting policies

accounting 收购会计 A (21)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

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

account 盈余分配账户

A

(29)articles

of

A (41)avoidable costs 可避免成本

B (42)back-to-back loan 易币贷款

B

(43)backflush

association 公司章程细则 A (30)assets 资产 A (31)assets cover 资产担保

A (32)asset value per

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

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

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

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 (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

apportionment 分摊基础 B (52)batch 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

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)business 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

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 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

capital 催缴股本

C (80)capacity 生产能力 C (92)capital investment 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

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 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

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 (119)company limited by shares 股份有限公司

C

(120)competitive

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

position 竞争能力状况 C (121)concept 概念 C (122)conglomerate 跨行业企业

C

(123)consistency

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 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

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

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

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)cost adjustment 成本调整

C (150)cost allocation 成本分配

C

(151)cost

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-profit

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(CVP) 本量利分析 C (165)costing 成本计算 C (166)credit note 贷项通知

analysis 成本效益分析 C (155)cost center 成本中心

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

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

preference shares 累积优先股 率 C (174)current asset 流动资产

C (175)current cost

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

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

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

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

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

D (208)directs on indirect work 间接工作事项上的工时

D (209)discount rate 贴

accounts 部门报表

D (198)departmental

budget 部门预算

D (199)depreciation 折旧 现率 D (200)dispatch note 发运单

D (201)development cost 开发成本

D (202)differential cost

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

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)entity 经济个体

E (232)environmental

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-keeping 复式薄记 D (222)doubtful debts 可疑债务

D (223)down time 停工时间

D

(224)dynamic

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

programming 动态规划

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

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)financial

E (242)expenditure 支出 accounting 财务会计 E (243)expenses 费用 E (244)external audit 外部审计

E (245)external failure

F (255)financial accounts calendar adjustment 财务报表的日历时间调整

F

(256)financial

cost 外部损失成本

E (246)extraordinary

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

items 非常事项

F (247)factory goods 让售商品

F (248)factoring 应收帐

成品

F (260)fixed asset 固定资产

F (261)fixed overhead 固定制造费用

F (262)fixed asset

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)functional budget 职能预算

F (275)fund accounting 基金会计

F

(276)fundamental

turnover 固定资产周转率 F (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

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

statement 资金流量表 F (270)forecasting 预测

目标一致性

G (282)going concern

史成本

H (294)historical cost

concept 持续经营概念

G (283)goods received

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

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

I (300)impersonal

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

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

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 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

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

J (329)joint products 联产品

J

(330)joint

stock

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

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

法

L (347)limited liability

production 适时生产

J

(335)just-in-time

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

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 curve 学习曲线

L (340)ledger 分类账户 L (341)length of order

变现比率

L (354)loan 贷款 L (355)loan capital 借入资本

L (356)long range

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

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 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

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

record 机器时间记录 M (362)managed cost 管理成本

M (363)management

边际成本计算

M (373)mark-down 降低标价

M (374)mark-up 提高标价

accounting 管理会计

M (364)management

M (375)market risk 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

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

N (391)net margin 净边际

N (392)net present

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

M (386)minority interest

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 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

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 (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

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-date

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 (436)payback 回收期

P (437)payments and

cheque 过期支票

O (424)over capitalization 过分资本化

O (425)overhead 制造费用

O

(426)overhead

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

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

率

P (442)period cost 期间成本

capital 认定股本

P (431)parent company

P (443)perpetual events 资产负债表编后事项 P (455)practical capacity 实际生产能力

P (456)pre-acquisition

inventory 永续盘存 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

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

P

(469)prior

year

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)production volume ratio 生产业务量比率 P (481)profit center 利润中心

P

(482)profit

per

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 分步成本计算

P (475)process time 加工时间

P (476)product cost 产品

employee 每员工利润 P (483)profit retained for the year 年度利润留存 P (484)profit to turnover 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)provisions for

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

liabilities and charges 偿债和费用准备

P (493)prudent concept 稳健性概念

P (494)public company 公开公司

P (495)purchase order 订购单

P

(496)purchase

payments account 收入和支付报表

R (505)receivable 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

requisition 请购单

P (497)purchase ledger 采购账户

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

R (517)research cost,

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

(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

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

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

时间

S (546)shadow prices 影子价格

S (547)share 股票 S (548)share capital 股份资本

S (549)share option

scheme 购股权证方案 S (550)share premium 股票溢价

S (551)sight draft 即期汇票

S

(552)single-entry

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

book-keeping 单式薄记 S (553)sinking fund 偿债基金

S (554)slack time 松弛时间

S (555)social responsibility cost 社会责任成本 S (556)sole trader 独资经营者

S (557)source and S (568)strategic business unit 战略性经营单位

S

(569)strategic

application of funds statement 资金来源和运用表

S (558)special order

management accounting 战略管理会计

S (570)strategic planning 战略计划

costing 特殊定单成本计算 S (559)staff costs 职工成本

S (560)statement of

S (571)strategy 战略

S

(572)subjective

account 营业账单

S (561)statement of affairs 财务状况表

S (562)statutory body 法定实体

S (563)stock 存货 S (564)stock control 存货控制

S (565)stock turnover 存货周转率

S (566)stocktaking 盘点存货

S (567)stores requisition 领料申请单

classification 主体分类 S (573)subscribed share capital 已认购的股本

S

(574)subsidiary

undertaking 子公司 S (575)sunk cost 沉没成本

S (576)supply estimate 预算估计

S (577)supply expenditure 预算支出

S (578)suspense account 暂记账户

S (579)SWOT analysis 长处和短处,机会和威胁分析

T (592)total quality

management 全面质量管理

S (580)system 制度,体系 T (593)total stocks 存货 T (581)tactical planning 策略计划

T (582)tactics 策略 T (583)take-over 接收 T (584)tangible asset 有形资产

T (585)tangible fixed asset statement 有形固定资产表 T (586)target cost 目标成本

T (587)terotechnology 设备综合工程学

T

(588)throughput

总计

T (594)trade creditors 购货客户(应付账款) T (595)trade debtors 销货客户(应收账款)

T (596)trading profit and loss account 营业损益表 T (597)transfer price 转让价格

T (598)transit time 中转时间

T (599)treasurership 财务长制度

T (600)trail balance 试算平衡表

T (601)turnover 营业额

U (602)uncalled share

accounting 生产量会计 T (589)time 时间 T (590)time sheet 时间记录表

T (591)total assets 总资产

capital 未催缴股本

U

(603)under

capitalization 不足资本化

U

(604)under

or

耗资产

W (617)weighted average cost of capital 资本的加权平均成本

W (618)weighted average price 加权平均价格 W (619)with resource 有追索权

W (620)without recourse 无追索权

W (621)working capital

over-absorbed overhead 少吸收或多吸收的制造费用

U

(605)uniform

accounting 统一会计 U (606)uniform costing 统一成本计算

U (607)unissued share

capital 未发行股本 V (608)value 价值

V (609)value added 增值 营运资本 V (610)value analysis 价值分析

V (611)value for money audit 经济效益审计 V (612)vote 表决 V (613)voucher 凭证 W (614)waiting time 等候时间

W (615)waste 废品(料) W (616)wasting asset 递

W (622)write-down 减值

Z

(623)zero

base

budgeting 零基预算 Z (624)zero coupon bond 无息债券

Z (625)Z score 破产预测计分法