会计常用词汇

常用会计英语词汇期间基本词汇A (1)account 账户,报表A (2)acco unting postulate 会计假设A (3)acco unting valuati on 会计计价A (4)accountability concept经营责任概念A (5)accou ntancy 会计职业A (6)accou ntant会计师A (7)acco unting会计A (8)age ncy cost 代理成本A (9)acco un ti ng bases会计基础A (10)acco un ti ng manual 会计手册A (11)acco un ti ng period 会计A (12)acco un ti ng policies 会计方针A (13)accountingrate ofreturn 会计报酬率A (14)accountingrefereneedate会计参照日A (15)accountingrefereneeperiod会计参照期间A (16)accrual con cept 应计概念A (17)accrual expe nses应计费用A (18)acid test ratio速动比率(酸性测试比率)A (19)acquisitio n收购A (20)acquisiti on acco un ti ng收购会计A (21)adjust ing eve nts调整事项行政管理费A (34)attai nable sta ndard可A (23)amortizatio n 摊销达标准A (24)a nalytical review 分析A (35)attributable profit可性复核A (25)a nnual equivale nt cost年度等量成本法A (26)a nnual 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 associati on公司章程细则A (30)assets 资产归属利润A (36)audit 审计A (37)audit report审计报告A (38)audit ing sta ndards审计准则A (39)authorized share capital额定股本A (40)available hours可用小时A (41)avoidable costs可避免成本A (31)assets cover资产担保B (42)back-to-back loa n易币退成本计算A (33)associated compa ny 联营A (32)asset value per share 每股资产价值贷款B (43)backflush accou nting倒B (44)bad debts 坏帐B (57)bill of lading提单B (45)bad debts ratio 坏帐比率B (46)ba nk charges 银行手续费B (47)ba nk overdraft 银行透支B (48)ba nk rec on ciliati on令艮行存款调节表B (49)ba nk stateme nt银行对账单B (50)ba nkruptcy破产B (51)basis of apporti onment分摊基础B (52)batch 批量B (53)batch cost ing 分批成本计算B (54)beta factor B ( 市场)风险因素BB (55)bill 账单B (56)bill of excha nge汇票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)b in card存货记录卡B (62)bo nus 红利B (63)book-keepi ng薄记B (64)Bostonclassification波士顿分类B (65)breakeven chart保本图B (66)breakeven poi nt保本点B (67)breaki ng-dow n time复位时间B (68)budget 预算B (69)budget ce nter预算中心B (70)budget cost allowanee 预算成本折让C (83)capital assets prici ng model资本资产计价模式B (71)budget ma nual 预算手册承诺C (84)capital commitme ntB (72)budget period预算期间资本B (73)budgetary control预算C (85)capital employed已运用控制的资本B (74)budgeted capacity预算C (86)capital expe nditure生产能力本支出B (75)bus in ess center经营中C (87)capital expenditureauthorizati on资本支出核准B (76)bus in ess en tity营业个C (88)capital expenditurecon trol资本支出控制B (77)bus in ess unit经营单位C (89)capital expenditureB (78)by-product 副产品 proposal 资本支出申请C (79)called-up share capitalC (90)capital funding planning催缴股本资本基金筹集计划C (80)capacity生产能力C (91)capital gai n资本收益C (81)capacity ratios 生产能C (92)capitalinv estme nt力比率appraisal资本投资评估C (82)capital 资本C (93)capital maintenance 资本保全C (106)cash limit现金限额C (94)capital resource pla nning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 accou nt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 (107)CCA现时成本会计C (108)ce nter中心C (109)cha ngeover time 变更时间C (110)chartered en tity特许经济个体C (111)cheque 支票C (112)cheque register 支票登记薄C (113)classificati on分类C (114)clock card 工时卡C (115)code 代码C (116)commitme nt acco unting承诺确认会计C (104)cash flow stateme nt现金流量表C (105)cash ledger现金分类账C (117)common cost 共同成本C (118)company limited byguarantee 有限担保责任公司C (119)company limited byC (130)co ntra 抵消shares股份有限公司C (120)competitive position竞争能力状况C (121)c oncept 概念C (122)c on glomerate跨行业企业C (123)c on siste ncy con cept一致性概念C (124)c on solidated acco unts合并报表C(125)co nsolidatio nacco un ti ng 合并会计C (126)co nsortium财团C (127)co ntin ge ncy pla n应急计划C (128)contingent liabilities或有负债C (129)continuousoperationC (131)co ntract cost合同成本C (132)c on tract costi ng合同成本计算C (133)co ntribution centre贡献中心C (134)co ntribution chart贡献图C (135)co ntrol控制C (136)co ntrol accou nt控制账户C (137)co ntrol limits控制限度C (138)co ntrollabilityconcept可控制概念C (139)co ntrollable cost 可控 制成本C (140)co nversion cost加工成本连续生产C (141)co nvertible loan stockC (152)cost attribution成本可转换为股票的贷款归属C (142)corporate appraisal 公C (153)cost audit 成本审计司评估C (154)cost benefit an alysisC (143)corporate pla nning公成本效益分析司计划C (161)cost reduction 成本降C (150)cost allocati on成本分C (162)cost structure 成本结C (151)cost apporti onment成C (163)cost unit成本单位本分摊C (144)corporate social report ing公司社会报告C (145)cost 成本C (146)cost accou nt成本账户C (147)cost accou nti ng 成本会 计C (148)cost acco un ti ng manual成本手册C (149)cost adjustme nt成本调C (155)cost ce nter 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-con forma nee非相符成本C (160)cost of sales销售成本C (164)cost-volume-profitC (176)current liabilitiesan alysis(CVP) 本量利分析C (165)cost ing成本计算C (166)credit n ote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)creditors ledger应付账款分类账C (171)critical eve nt 关键事 项C (172)critical path关键路线C (173)cumulative prefere nee shares累积优先股C (174)curre nt asset流动资产C (175)current cost accounting动负债C (177)currentpurchasingpower acco un ti ng 现时购买力会计C (178)curre nt 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)debe nture 债券D (183)debit n ote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 应收账款分类账现时成本会计D (189)debtor age an alysis 应D (201)developme nt cost 开发成本收账款账龄分析D (190)decisi on drive n 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 n ote交货单D (197)departme ntal acco unts部门报表D (198)departme ntal budget部门预算D (199)depreciatio n折旧D (202)differe ntial 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 perce ntage 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 in directwork间接工作事项上的工时D (209)discou nt rate 贴现率D (210)discounted cash flow 现 金流量贴现D (211)discreti on ary costD (200)dispatch n ote发运单量成本成本D (212)distribution cost 摊销D (223)dow n time 停工时间D (224)d yn amic program ming 动D (213)diversio ns移用态规划D (222)doubtful debts 可疑债E (233)environmentalimpactassessment环境影响评价D (214)diverted hours 移用小时D (215)diverted hours ratio 移用工时比率D (216)divide nd股利D (217)divide nd cover 股利产 出率D (218)divide nd 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-e ntry book-keep ing 复式薄记E (225)ear ning per share每股盈利E (226)earni ng ratio 市盈率E (227)ec ono micorderqua ntity(EOQ)经济订购批量E (228)efficie ntmarkethypothesis 有效市场假设E (229)efficie ncy rati on效率性比率E (230)eleme nt of cost成本要素E (231)e ntity 经济个体E (232)e nviro nmen tal audit 环境审计E (234)EOQ经济订购批量F (247)factory goods 让售商品E (235)equity 权益F (248)factori ng应收帐款让售E (236)equity method ofF (249)fair value公允价值acco un ti ng 权益法会计计算F (250)feedback 反馈E (237)equity share capital 权 益股本E (238)equivale nt units 当量E (239)eve nt 事项E (240)exceptio nal items 例外 事项E (241)expected value 期望值E (242)expe nditure 支出E (243)expe nses 费用E (244)external audit 外部审计F (251)FIFO先近先出法F (252)fi nal accou nts 年终报 表F (253)fi nance lease融资租赁F (254)financialaccounting财务会计F (255)financial accounts cale ndar adjustme nt财务报表的日历时间调整F (256)financialmanagement财务管理E (245)external failure cost外部损失成本F (257)fi nan cial pla nning 财务计划F (258)fi nancial stateme nt财E (246)extraord inary items务报表常事项F (259)fi nished goods 完成品F (271)fou nders shares 发起人股份F (260)fixed asset 固定资产满负荷生F (272)full capacity F (261)fixed overhead 固定制产能力造费用F (262)fixed asset 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)floati ng charge 流动抵F (273)fu nction costi ng职能成本计算F (274)fu nctio nal budget 职能预算F (275)fu nd accou nting基金会计F (276)f un dame ntal acco untingconcept基础会计概念F (277)fu ngible assets可互换资产F (278)futuristic pla nning远景计划G (279)g ap an alysis间距分析F (270)forecasti ng 预测G (281)goal con grue nee目标F (269)flow of funds statement资金流量表G (280)geari ng举债经营比率(杠杆)G (282)go ing concern con cept持续经营概念acco unting 历史成本会计H (294)historical costG (283)goods received note 商品收讫单、仁G (284)goodwill 商誉G (285)gross divide nd yield 总股息产出率G (286)gross margin总边际G (287)gross profit毛利润G (288)gross profitpercentage毛利润百分比G (289)group企业集团G (290)group accou nts集团报表H (291)high-geared高结合杠杆(比例)H (292)hire purchase 租购H (295)hours 小时H (296)hurdle rate 最低可接受的报酬率I (297)ideal sta ndard 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)impers onal acco unts 非记名账户I (301)imprest system 定额备用制度I (302)i ncome and expe nditureaccount收益和支出报表I (303)i ncomplete records不完善记录H (293)historical cost历史成I (304)i ncreme ntal cost 增量I (315)i nternal check 内部牵成本增量I (316)internalcontrol systemI (305) in creme ntal yield产出率内部控制体系I (306)i ndirect cost间接成本I (307)i ndirect hours 间接小时I (308)i nsolve ncy无力偿付I (309)i ntan gible asset无形资产I (310)i ntegrated accou nts综合报表I(311)i nterdepe ndencyconcept关联性概念I (312)i nterest cover 利息保障倍数I (317)internal failure cost内部损失成本I(318)i nternalrate ofreturn(IRR) 内含报酬率I (319) in ve ntory存货I (320)i nvestme nt投资I (321)i nvestme nt cen ter 投资 中心I (322)i nv oice register发票登记薄I (323)issued share capital 已发行股本I (313)i nterlock ing acco untsJ (324)job 定单连锁报表J (325)job card 工作卡I (314)i nternal audit内部审J (326)job cost ing工作成本计J (328)joint cost联合成本L (341)length of order book 定J (329)joi nt products联产品J (330)jo int stock compa ny份公司股L (342)letter of credit证信用J (331)joi nt ve nture合资经营L (343)leverage举债经营比率J (332)journal日记账L (344)liabilities负债J (333)just- in-time(JIT)适时制度L (345)life cycle cost ing命周期成本计算寿J(334)just-i n-timeL (346)L IFO 后近先出法producti on 适时生产L (347)limitedliabilityJ(335)just-i n-timecompa ny有限责任公司purchas ing 适时购买L (348)limiting factor限制因K (336)key factor关键因素素L (337)labour 人工L (349)line-item budget支出预算明细L (338)labour tran sfer note人单平均周期工转移单规划L (350)li ner program ming 线性J (327)job sheet 工作单L (339)lea ning curve 学习曲线L (340)ledger分类账户L (352)liquidati on 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)l ong range pla nning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 con cept成本或可变净价孰低概念M (360)machi ne hour rate 机器 小时率M (361)machi ne time record 机M (363)ma nageme nt acco unting 管理会计M (364)ma nageme nt acco unting concept管理会计概念M (365)ma nageme nt acco untingguides管理会计指导方针M (366)ma nageme nt audit 管理 审计M (367)ma nageme nt buy-out 管理性购买产权M(368)ma nageme nt by excepti on例外管理原则M (369)margin 边际M (370)margin of safety rati on 安全边际比率M (371)margin cost边际成本M (372)margin costi ng边际成M (373)mark-down 降低标价M (384)merger 兼并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)marketi ng cost 营销成本M (378)matchi ng concept配比概念M (379)materiality concept 重要性概念M (380)materials requisitio n领料单M(381)materials returned note退料单M(382)materials tran sfer note材料转移单M (383)memora ndum ofM (385)merger acco un ti ng兼并会计M (386)mi nority in terest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 fun ds净可变现资金N (391) net margin 净边际N (392) net prese nt 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associati on公司设立细贝UN (396) network an alysis 网络分析N (407)number of days stock 存N (397) no ise 干捞N (398)n omi nal accou nt名义账户N (399)n omi nal share capital名义股本N (400) no mi nal holdi ng代理持有股份N (401)non-adjustingevents非调整事项N(402) non-finan cialperforma nee measureme nt 非财务业 绩计量N(403) non-i ntegratedaccounts非综合报表N (404)non-I iner program ming非线性规划货周转天数N (408) nu mber of weeks stock存货周转周数O (409)objectiveclassificati on客体分类O (410)obsolesce nee陈旧O (411)offbalaneesheetfinance资产负债表外筹资O (412)offer for sale 标价出售O (413)operat ing budget 经营预算O (414)operat ing lease 经营租赁O (415)operati ng stateme nt 营业报表N (405)non-v oti ng shares无表O (416)operati on time 操作时决权的股份N (406)n otio nal cost名义成本O (417)operati onal control营控制P (429)paid cheque 已付支票O (418)operatio nal geari ng 经P (430)paid-up share capital营杠杆认定股本O (419)operat ing pla ns经营计划O (420)opportu nity cost 机会成本O (421)order 定单O (422)ordi nary shares 普通股O (423)out-of-date cheque 过 期支票O (424)over capitalizati on 过分资本化O (425)overhead 制造费用O (426)overheadabsorptionrate制造费用分配率O (427)overhead cost 制造费用O (428)overtradi ng 超过营业资P (431)pare nt compa ny 母公司P (432)pareto distributio n 帕 累托分布P (433)participati ng prefere nee shares参与优先股P (434)part nership 合伙P (435)payable ledger 应付款项账户P (436)payback 回收期P (437)payme nts and receipts account收入和支出报表P (438)payme nts withheld 保留款额P (439)payroll 工资单P (440)payroll a nalysis 工资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 inven tory永续盘存P (444)pers onal account 记名 账户P (445)PEPT项目评审法P (446)petty cash accou nt 备 用金账户P (447)petty cash voucher备用金凭证P (448)physical inven tory实地盘存P (449)pla nning 计划P (450)pla nning horizon 计划 时限P (451)pla nning period计划期间P (452)policy cost 政策成本P (453)position audit 状况审 计P (454)post balanee sheetevents资产负债表编后事项P (455)practical capacity 实际生产能力P (456)pre-acquisitio n losses购置前损失P (457)pre-acquisitio n profits 购置前利润P (458)prefere nee shares 优先股P (459)prefereneecreditors优先债权人P (460)preferred creditors 优先债权人P (461)prepayme nts 预付款项P (462)prese nt value 现值P (463)preve ntion 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)pri ncipal budget factor主要预算因素P (468)prior charge capital 优先股P (469)prior year adjustme nts以前年度调整P (470)priority base budget ing优先顺序体制的预算P (471)private compa ny 私人公司P (472)pro-forma inv oice 预开发票P (473)problem child 问号产品P (474)process costi ng 分步成本计算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)product ionvolume ratio生产业务量比率P (481)profit ce nter 利润中心P (482)profit per employee 每 员工利润P (483)profitretained for theyear年度利润留存P (484)profit to turnoverratio 利润对营业额比率量图P (485)profit-volume graph利P (486)profitability index盈利指数P (487)programmi ng 规划P (488)project evaluati on and review tech nique 项目评审法P (489)projectio n预计P (490)promissory note 本票P (491)prospectus募债说明书P (492)provisio ns for liabilities and charges偿债和费用准备P (493)prude nt co ncept稳健性概念P (494)public compa ny公开公司请购单P (497)purchase ledger 采购账户Q (498)quality related costs质量有关成本Q (499)queui ng time 排队时间R (500)rate率R (501)ratio 比率R (502)ratio n pyramid 比率金字塔R (503)raw material 原材料R (504)receipts and payme ntsaccount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P (495)purchase order 订购单R (507)redemptio n 赎回P (496)purchaserequisitionR (508)registeredsharecapital注册资本R (520)residual in come 剩余收R (519)reserves留存收益R (509)rejects 废品R (510)releva ncy con cept相关性概念R (511)releva nt costs相关成本R (512)releva nt range相关范围R (513)reliability con cept可靠性概念R (514)replaceme nt price重置价格R (515)report 报表R (516)reporti ng报告R (517)research cost, applied应用性研究成本R (518)research cost, pure orbasic理论或基础研究成本R (521)resp on sibility cen ter责任中心R (522)rete ntion mo ney 保留款额R (523)return on capital employed运用资本报酬率R (524)returns 退回R (525)reve nue 收入R (526)reve nue cen ter收入中心R (527)reve nue expe nditure 收 益支出R (528)reve nue in vestme nt 收 入性投资R (529)right issue 认股权发行R (530)rolli ng budget 滚动预预测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)segme ntal report ing 分部报告S (539)selli ng 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 (543)service cost cen ter 服务成本中心S (544)service costi ng 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 capital 股份资本S (549)share optio n 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)si ngle-e ntrybook-keep ing 单式薄记S (553)si nki ng fund偿债基金S (554)slack time松弛时间cost社会责任成本S (567)stores requisitionS (566)stocktaki ng盘点存货算支出S (556)sole trader 独资经营者S (557)source and applicati onof funds stateme nt 资金来源和运用表S (558)special order cost ing特殊定单成本计算S (559)staff costs职工成本S (560)statement of 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 con trol存货控制S (565)stock turnover 存货周转率料申请单S (568)strategicbus in ess un it战略性经营单位S (569)strategicmanagementaccou nting 战略管理会计S (570)strategic pla nning战略计划S (571)strategy 战略S (572)subjective classificati on主体分类S (573)subscribed share capital已认购的股本S (574)subsidiary un dertak ing 子公司S (575)su nk cost沉没成本S (576)supply estimate 预算估计S (577)supply expe nditure 预S (578)suspe nse acco unt暂记账户S (579)SWOT an alysis 长处和短 处，机会和威胁分析S (580)system 制度，体系T (581)tactical pla nning策略计划T (582)tactics 策略T (583)take-over 接收T (584)ta ngible asset 有形资 产T (585)tangiblefixed assetstatement有形固定资产表T (586)target cost目标成本T (587)terotech nology设备综合工程学T (588)throughput acco unting生产量会计T (590)time sheet时间记录表T (591)total assets总资产T (592)totalqualityman ageme nt全面质量管理T (593)total stocks存货总计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)tradi ngprofit and lossaccount 营业损益表T (597)tra nsfer price 转让价 格T (598)tra nsit time中转时间T (599)treasurership财务长制度T (600)trail bala nee试算平衡表T (589)time 时间T (601)turnover 营业额U (602) un called share capital未催缴股本U (603)undercapitalization不足资本化U (604)un der or over-absorbed overhead少吸收或多吸收的制造费 用U (605)u ni form acco un ti ng统一会计U (606)u niform cost ing统一成本计算U (607) uni ssued share capital未发行股本V (608)value 价值V (609)value added 增值V (610)value an alysis价值分析V (611)value for money audit经济效益审计V (613)voucher 凭证W (614)waiti ng time等候时间W (615)waste 废品(料)W (616)wasti ng asset递耗资产W (617)weighted average costof 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)worki ng capital 营运资本W (622)write-dow n 减值Z (623)zero base budgeti ng 零基预算Z (624)zero coup on bond无息 债券V (612)vo