青島希尼爾翻譯咨詢有限公司會計(jì)英語詞匯1.doc

青島希尼爾翻譯咨詢有限公司 會計(jì)類專業(yè)詞匯A (1)account 賬戶,報表 A (2)accounting postulate 會計(jì)假設(shè) A (3)accounting valuation 會計(jì)計(jì)價 A (4)accountability concept 經(jīng)營責(zé)任概念 A (5)accountancy 會計(jì)職業(yè) A (6)accountant 會計(jì)師 A (7)accounting 會計(jì) A (8)agency cost 代理成本 A (9)accounting bases 會計(jì)基礎(chǔ) A (10)accounting manual 會計(jì)手冊 A (11)accounting period 會計(jì)期間 A (12)accounting policies 會計(jì)方針 A (13)accounting rate of return 會計(jì)報酬率 A (14)accounting reference date 會計(jì)參照日 A (15)accounting reference period 會計(jì)參照期間 A (16)accrual concept 應(yīng)計(jì)概念 A (17)accrual expenses 應(yīng)計(jì)費(fèi)用 A (18)acid test ratio 速動比率(酸性測試比率) A (19)acquisition 收購 A (20)acquisition accounting 收購會計(jì) A (21)adjusting events 調(diào)整事項(xiàng) A (22)administrative expenses 行政管理費(fèi) A (23)amortization 攤銷 A (24)analytical review 分析性復(fù)核 A (25)annual equivalent cost 年度等量成本法 A (26)annual report and accounts 年度報告和報表 A (27)appraisal cost 檢驗(yàn)成本 A (28)appropriation account 盈余分配賬戶 A (29)articles of association 公司章程細(xì)則 A (30)assets 資產(chǎn) A (31)assets cover 資產(chǎn)擔(dān)保 A (32)asset value per share 每股資產(chǎn)價值 A (33)associated company 聯(lián)營公司 A (34)attainable standard 可達(dá)標(biāo)準(zhǔn) A (35)attributable profit 可歸屬利潤 A (36)audit 審計(jì) A (37)audit report 審計(jì)報告 A (38)auditing standards 審計(jì)準(zhǔn)則 A (39)authorized share capital 額定股本 A (40)available hours 可用小時 A (41)avoidable costs 可避免成本 B (42)back-to-back loan 易幣貸款 B (43)backflush accounting 倒退成本計(jì)算 B (44)bad debts 壞帳 B (45)bad debts ratio 壞帳比率 B (46)bank charges 銀行手續(xù)費(fèi) B (47)bank overdraft 銀行透支 B (48)bank reconciliation 銀行存款調(diào)節(jié)表 B (49)bank statement 銀行對賬單 B (50)bankruptcy 破產(chǎn) B (51)basis of apportionment 分?jǐn)偦A(chǔ) B (52)batch 批量 B (53)batch costing 分批成本計(jì)算 B (54)beta factor B (市場)風(fēng)險因素B B (55)bill 賬單 B (56)bill of exchange 匯票 B (57)bill of lading 提單 B (58)bill of materials 用料預(yù)計(jì)單 B (59)bill payable 應(yīng)付票據(jù) B (60)bill receivable 應(yīng)收票據(jù) B (61)bin card 存貨記錄卡 B (62)bonus 紅利 B (63)book-keeping 薄記 B (64)Boston classification 波士頓分類 B (65)breakeven chart 保本圖 B (66)breakeven point 保本點(diǎn) B (67)breaking-down time 復(fù)位時間 B (68)budget 預(yù)算 B (69)budget center 預(yù)算中心 B (70)budget cost allowance 預(yù)算成本折讓 B (71)budget manual 預(yù)算手冊 B (72)budget period 預(yù)算期間 B (73)budgetary control 預(yù)算控制 B (74)budgeted capacity 預(yù)算生產(chǎn)能力 B (75)business center 經(jīng)營中心 B (76)business entity 營業(yè)個體 B (77)business unit 經(jīng)營單位 B (78)by-product 副產(chǎn)品 C (79)called-up share capital 催繳股本 C (80)capacity 生產(chǎn)能力 C (81)capacity ratios 生產(chǎn)能力比率 C (82)capital 資本 C (83)capital assets pricing model 資本資產(chǎn)計(jì)價模式 C (84)capital commitment 承諾資本 C (85)capital employed 已運(yùn)用的資本 C (86)capital expenditure 資本支出 C (87)capital expenditure authorization 資本支出核準(zhǔn) C (88)capital expenditure control 資本支出控制 C (89)capital expenditure proposal 資本支出申請 C (90)capital funding planning 資本基金籌集計(jì)劃 C (91)capital gain 資本收益 C (92)capital investment appraisal 資本投資評估 C (93)capital maintenance 資本保全 C (94)capital resource planning 資本資源計(jì)劃 C (95)capital surplus 資本盈余 C (96)capital turnover 資本周轉(zhuǎn)率 C (97)card 記錄卡 C (98)cash 現(xiàn)金 C (99)cash account 現(xiàn)金賬戶 C (100)cash book 現(xiàn)金賬薄 C (101)cash cow 金牛產(chǎn)品 C (102)cash flow 現(xiàn)金流量 C (103)cash flow budget 現(xiàn)金流量預(yù)算 C (104)cash flow statement 現(xiàn)金流量表 C (105)cash ledger 現(xiàn)金分類賬 C (106)cash limit 現(xiàn)金限額 C (107)CCA 現(xiàn)時成本會計(jì) C (108)center 中心 C (109)changeover time 變更時間 C (110)chartered entity 特許經(jīng)濟(jì)個體 C (111)cheque 支票 C (112)cheque register 支票登記薄 C (113)classification 分類 C (114)clock card 工時卡 C (115)code 代碼 C (116)commitment accounting 承諾確認(rèn)會計(jì) C (117)common cost 共同成本 C (118)company limited by guarantee 有限擔(dān)保責(zé)任公司 C (119)company limited by shares 股份有限公司 C (120)competitive position 競爭能力狀況 C (121)concept 概念 C (122)conglomerate 跨行業(yè)企業(yè) C (123)consistency concept 一致性概念 C (124)consolidated accounts 合并報表 C (125)consolidation accounting 合并會計(jì) C (126)consortium 財團(tuán) C (127)contingency plan 應(yīng)急計(jì)劃 C (128)contingent liabilities 或有負(fù)債 C (129)continuous operation 連續(xù)生產(chǎn) C (130)contra 抵消 C (131)contract cost 合同成本 C (132)contract costing 合同成本計(jì)算 C (133)contribution centre 貢獻(xiàn)中心 C (134)contribution chart 貢獻(xiàn)圖 C (135)control 控制 C (136)control account 控制賬戶 C (137)control limits 控制限度 C (138)controllability 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 可轉(zhuǎn)換為股票的貸款 C (142)corporate appraisal 公司評估 C (143)corporate planning 公司計(jì)劃 C (144)corporate social reporting 公司社會報告 C (145)cost 成本 C (146)cost account 成本賬戶 C (147)cost accounting 成本會計(jì) C (148)cost accounting manual 成本手冊 C (149)cost adjustment 成本調(diào)整 C (150)cost allocation 成本分配 C (151)cost apportionment 成本分?jǐn)?C (152)cost attribution 成本歸屬 C (153)cost audit 成本審計(jì) C (154)cost benefit analysis 成本效益分析 C (155)cost center 成本中心 C (156)cost driver 成本動因 C (157)cost of capital 資本成本 C (158)cost of goods sold 銷貨成本 C (159)cost of non-conformance 非相符成本 C (160)cost of sales 銷售成本 C (161)cost reduction 成本降低 C (162)cost structure 成本結(jié)構(gòu) C (163)cost unit 成本單位 C (164)cost-volume-profit analysis(CVP) 本量利分析 C (165)costing 成本計(jì)算 C (166)credit note 貸項(xiàng)通知 C (167)credit report 信貸報告書 C (168)creditor 債權(quán)人 C (169)creditor days ratio 應(yīng)付賬款天數(shù)率 C (170)creditors ledger 應(yīng)付賬款分類賬 C (171)critical event 關(guān)鍵事項(xiàng) C (172)critical path 關(guān)鍵路線 C (173)cumulative preference shares 累積優(yōu)先股 C (174)current asset 流動資產(chǎn) C (175)current cost accounting 現(xiàn)時成本會計(jì) C (176)current liabilities 流動負(fù)債 C (177)current purchasing power accounting 現(xiàn)時購買力會計(jì) C (178)current ratio 流動比率 C (179)cut-off 截止 C (180)CVP 本量利分析 C (181)cycle time 周轉(zhuǎn)時間 D (182)debenture 債券 D (183)debit note 借項(xiàng)通知 D (184)debit capacity 舉債能力 D (185)debt ratio 債務(wù)比率 D (186)debtor 債務(wù)人;應(yīng)收賬款 D (187)debtor days ratio 應(yīng)收賬款天數(shù)率 D (188)debtors ledger 應(yīng)收賬款分類賬 D (189)debtor age analysis 應(yīng)收賬款賬齡分析 D (190)decision driven costs 決策連動成本 D (191)decision tree 決策樹 D (192)defects 次品 D (193)deferred expenditure 遞延支出 D (194)deferred shares 遞延股份 D (195)deferred taxation 遞延稅款 D (196)delivery note 交貨單 D (197)departmental accounts 部門報表 D (198)departmental budget 部門預(yù)算 D (199)depreciation 折舊 D (200)dispatch note 發(fā)運(yùn)單 D (201)development cost 開發(fā)成本 D (202)differential cost 差別成本 D (203)direct cost 直接成本 D (204)direct debit 直接借項(xiàng) D (205)direct hours yield 直接小時產(chǎn)出率 D (206)direct labour cost percentage rate 直接人工成本百分比 D (207)direct labour hour rate 直接人工小時率 D (208)directs on indirect work 間接工作事項(xiàng)上的工時 D (209)discount rate 貼現(xiàn)率 D (210)discounted cash flow 現(xiàn)金流量貼現(xiàn) D (211)discretionary cost 酌量成本 D (212)distribution cost 攤銷成本 D (213)diversions 移用 D (214)diverted hours 移用小時 D (215)diverted hours ratio 移用工時比率 D (216)dividend 股利 D (217)dividend cover 股利產(chǎn)出率 D (218)dividend per share 每股股利 D (219)dog 疲軟產(chǎn)品 D (220)double entry accounting 復(fù)式會計(jì) D (221)double-entry book-keeping 復(fù)式薄記 D (222)doubtful debts 可疑債務(wù) D (223)down time 停工時間 D (224)dynamic programming 動態(tài)規(guī)劃 E (225)earning per share 每股盈利 E (226)earning ratio 市盈率 E (227)economic order quantity(EOQ) 經(jīng)濟(jì)訂購批量 E (228)efficient market hypothesis 有效市場假設(shè) E (229)efficiency ration 效率性比率 E (230)element of cost 成本要素 E (231)entity 經(jīng)濟(jì)個體 E (232)environmental audit 環(huán)境審計(jì) E (233)environmental impact assessment 環(huán)境影響評價 E (234)EOQ 經(jīng)濟(jì)訂購批量 E (235)equity 權(quán)益 E (236)equity method of accounting 權(quán)益法會計(jì)計(jì)算 E (237)equity share capital 權(quán)益股本 E (238)equivalent units 當(dāng)量 E (239)event 事項(xiàng) E (240)exceptional items 例外事項(xiàng) E (241)expected value 期望值 E (242)expenditure 支出 E (243)expenses 費(fèi)用 E (244)external audit 外部審計(jì) E (245)external failure cost 外部損失成本 E (246)extraordinary items 非常事項(xiàng) F (247)factory goods 讓售商品 F (248)factoring 應(yīng)收帳款讓售 F (249)fair value 公允價值 F (250)feedback 反饋 F (251)FIFO 先近先出法 F (252)final accounts 年終報表 F (253)finance lease 融資租賃 F (254)financial accounting 財務(wù)會計(jì) F (255)financial accounts calendar adjustment 財務(wù)報表的日歷時間調(diào)整 F (256)financial management 財務(wù)管理 F (257)financial planning 財務(wù)計(jì)劃 F (258)financial statement 財務(wù)報表 F (259)finished goods 完成品 F (260)fixed asset 固定資產(chǎn) F (261)fixed overhead 固定制造費(fèi)用 F (262)fixed asset turnover 固定資產(chǎn)周轉(zhuǎn)率 F (263)fixed assets register 固定資產(chǎn)登記薄 F (264)fixed cost 固定成本 F (265)flexed budget 變動限額預(yù)算 F (266)flexible budget 彈性預(yù)算 F (267)float time 浮動時間 F (268)floating charge 流動抵押 F (269)flow of funds statement 資金流量表 F (270)forecasting 預(yù)測 F (271)founders shares 發(fā)起人股份 F (272)full capacity 滿負(fù)荷生產(chǎn)能力 F (273)function costing 職能成本計(jì)算 F (274)functional budget 職能預(yù)算 F (275)fund accounting 基金會計(jì) F (276)fundamental accounting concept 基礎(chǔ)會計(jì)概念 F (277)fungible assets 可互換資產(chǎn) F (278)futuristic planning 遠(yuǎn)景計(jì)劃 G (279)gap analysis 間距分析 G (280)gearing 舉債經(jīng)營比率(杠桿) G (281)goal congruence 目標(biāo)一致性 G (282)going concern concept 持續(xù)經(jīng)營概念 G (283)goods received note 商品收訖單 G (284)goodwill 商譽(yù) G (285)gross dividend yield 總股息產(chǎn)出率 G (286)gross margin 總邊際 G (287)gross profit 毛利潤 G (288)gross profit percentage 毛利潤百分比 G (289)group 企業(yè)集團(tuán) G (290)group accounts 集團(tuán)報表 H (291)high-geared 高結(jié)合杠桿(比例) H (292)hire purchase 租購 H (293)historical cost 歷史成本 H (294)historical cost accounting 歷史成本會計(jì) H (295)hours 小時 H (296)hurdle rate 最低可接受的報酬率 I (297)ideal standard 理想標(biāo)準(zhǔn) I (298)idle capacity ration 閑置生產(chǎn)能力比率 I (299)idle time 閑置時間 I (300)impersonal accounts 非記名賬戶 I (301)imprest system 定額備用制度 I (302)income and expenditure account 收益和支出報表 I (303)incomplete records 不完善記錄 I (304)incremental cost 增量成本 I (305)incremental yield 增量產(chǎn)出率 I (306)indirect cost 間接成本 I (307)indirect hours 間接小時 I (308)insolvency 無力償付 I (309)intangible asset 無形資產(chǎn) I (310)integrated accounts 綜合報表 I (311)interdependency concept 關(guān)聯(lián)性概念 I (312)interest cover 利息保障倍數(shù) I (313)interlocking accounts 連鎖報表 I (314)internal audit 內(nèi)部審計(jì) I (315)internal check 內(nèi)部牽制 I (316)internal control system 內(nèi)部控制體系 I (317)internal failure cost 內(nèi)部損失成本 I (318)internal rate of return(IRR) 內(nèi)含報酬率 I (319)inventory 存貨 I (320)investment 投資 I (321)investment center 投資中心 I (322)invoice register 發(fā)票登記薄 I (323)issued share capital 已發(fā)行股本 J (324)job 定單 J (325)job card 工作卡 J (326)job costing 工作成本計(jì)算 J (327)job sheet 工作單 J (328)joint cost 聯(lián)合成本 J (329)joint products 聯(lián)產(chǎn)品 J (330)joint stock company 股份公司 J (331)joint venture 合資經(jīng)營 J (332)journal 日記賬 J (333)just-in-time(JIT) 適時制度 J (334)just-in-time production 適時生產(chǎn) J (335)just-in-time purchasing 適時購買 K (336)key factor 關(guān)鍵因素 L (337)labour 人工 L (338)labour transfer note 人工轉(zhuǎn)移單 L (339)leaning curve 學(xué)習(xí)曲線 L (340)ledger 分類賬戶 L (341)length of order book 定單平均周期 L (342)letter of credit 信用證 L (343)leverage 舉債經(jīng)營比率 L (344)liabilities 負(fù)債 L (345)life cycle costing 壽命周期成本計(jì)算 L (346)LIFO 后近先出法 L (347)limited liability company 有限責(zé)任公司 L (348)limiting factor 限制因素 L (349)line-item budget 明細(xì)支出預(yù)算 L (350)liner programming 線性規(guī)劃 L (351)liquid assets 變現(xiàn)資產(chǎn) L (352)liquidation 清算 L (353)liquidity ratios 易變現(xiàn)比率 L (354)loan 貸款 L (355)loan capital 借入資本 L (356)long range planning 長期計(jì)劃 L (357)lost time record 虛耗時間記錄 L (358)low geared 低結(jié)合杠桿(比例) L (359)lower of cost or net realizable value concept 成本或可變凈價孰低概念 M (360)machine hour rate 機(jī)器小時率 M (361)machine time record 機(jī)器時間記錄 M (362)managed cost 管理成本 M (363)management accounting 管理會計(jì) M (364)management accounting concept 管理會計(jì)概念 M (365)management accounting guides 管理會計(jì)指導(dǎo)方針 M (366)management audit 管理審計(jì) M (367)management buy-out 管理性購買產(chǎn)權(quán) M (368)management by exception 例外管理原則 M (369)margin 邊際 M (370)margin of safety ration 安全邊際比率 M (371)margin cost 邊際成本 M (372)margin costing 邊際成本計(jì)算 M (373)mark-down 降低標(biāo)價 M (374)mark-up 提高標(biāo)價 M (375)market risk premium 市場分險補(bǔ)償 M (376)market share 市場份額 M (377)marketing cost 營銷成本 M (378)matching concept 配比概念 M (379)materiality concept 重要性概念 M (380)materials requisition 領(lǐng)料單 M (381)materials returned note 退料單 M (382)materials transfer note 材料轉(zhuǎn)移單 M (383)memorandum of association 公司設(shè)立細(xì)則 M (384)merger 兼并 M (385)merger accounting 兼并會計(jì) M (386)minority interest 少數(shù)股權(quán) M (387)mixed cost 混合成本 N (388)net assets 凈資產(chǎn) N (389)net book value 凈賬面價值 N (390)net liquid funds 凈可變現(xiàn)資金 N (391)net margin 凈邊際 N (392)net present value(NPV) 凈現(xiàn)值 N (393)net profit 凈利潤 N (394)net realizable value 可變現(xiàn)凈值 N (395)net worth 資產(chǎn)凈值 N (396)network analysis 網(wǎng)絡(luò)分析 N (397)noise 干撈 N (398)nominal account 名義賬戶 N (399)nominal share capital 名義股本 N (400)nominal holding 代理持有股份 N (401)non-adjusting events 非調(diào)整事項(xiàng) N (402)non-financial performance measurement 非財務(wù)業(yè)績計(jì)量 N (403)non-integrated accounts 非綜合報表 N (404)non-liner programming 非線性規(guī)劃 N (405)non-voting shares 無表決權(quán)的股份 N (406)notional cost 名義成本 N (407)number of days stock 存貨周轉(zhuǎn)天數(shù) N (408)number of weeks stock 存貨周轉(zhuǎn)周數(shù) O (409)objective classification 客體分類 O (410)obsolescence 陳舊 O (411)off balance sheet finance 資產(chǎn)負(fù)債表外籌資 O (412)offer for sale 標(biāo)價出售 O (413)operating budget 經(jīng)營預(yù)算 O (414)operating lease 經(jīng)營租賃 O (415)operating statement 營業(yè)報表 O (416)operation time 操作時間 O (417)operational control 經(jīng)營控制 O (418)operational gearing 經(jīng)營杠桿 O (419)operating plans 經(jīng)營計(jì)劃 O (420)opportunity cost 機(jī)會成本 O (421)order 定單 O (422)ordinary shares 普通股 O (423)out-of-date cheque 過期支票 O (424)over capitalization 過分資本化 O (425)overhead 制造費(fèi)用 O (426)overhead absorption rate 制造費(fèi)用分配率 O (427)overhead cost 制造費(fèi)用 O (428)overtrading 超過營業(yè)資金的經(jīng)營 P (429)paid cheque 已付支票 P (430)paid-up share capital 認(rèn)定股本 P (431)parent company 母公司 P (432)pareto distribution 帕累托分布 P (433)participating preference shares 參與優(yōu)先股 P (434)partnership 合伙 P (435)payable ledger 應(yīng)付款項(xiàng)賬戶 P (436)payback 回收期 P (437)payments and receipts account 收入和支出報表 P (438)payments withheld 保留款額 P (439)payroll 工資單 P (440)payroll analysis 工資分析 P (441)percentage profit on turnover 利潤對營業(yè)額比率 P (442)period cost 期間成本 P (443)perpetual inventory 永續(xù)盤存 P (444)personal account 記名賬戶 P (445)PEPT 項(xiàng)目評審法 P (446)petty cash account 備用金賬戶 P (447)petty cash voucher 備用金憑證 P (448)physical inventory 實(shí)地盤存 P (449)planning 計(jì)劃 P (450)planning horizon 計(jì)劃時限 P (451)planning period 計(jì)劃期間 P (452)policy cost 政策成本 P (453)position audit 狀況審計(jì) P (454)post balance sheet events 資產(chǎn)負(fù)債表編后事項(xiàng) P (455)practical capacity 實(shí)際生產(chǎn)能力 P (456)pre-acquisition losses 購置前損失 P (457)pre-acquisition profits 購置前利潤 P (458)preference shares 優(yōu)先股 P (459)preference creditors 優(yōu)先債權(quán)人 P (460)preferred creditors 優(yōu)先債權(quán)人 P (461)prepayments 預(yù)付款項(xiàng) P (462)present value 現(xiàn)值 P (463)prevention cost 預(yù)防成本 P (464)price ratio 市盈率 P (465)prime cost 主要成本 P (466)prime entry-books of 原始分錄登記薄 P (467)principal budget factor 主要預(yù)算因素 P (468)prior charge capital 優(yōu)先股 P (469)prior year adjustments 以前年度調(diào)整 P (470)priority base budgeting 優(yōu)先順序體制的預(yù)算 P (471)private company 私人公司 P (472)pro-forma invoice 預(yù)開發(fā)票 P (473)problem child 問號產(chǎn)品 P (474)process costing 分步成本計(jì)算 P (475)process time 加工時間 P (476)product cost 產(chǎn)品成本 P (477)Product life cycle 產(chǎn)品壽命周期 P (478)production cost 生產(chǎn)成本 P (479)production cost of sales 售貨成本 P (480)production volume ratio 生產(chǎn)業(yè)務(wù)量比率 P (481)profit center 利潤中心 P (482)profit per employee 每員工利潤 P (483)profit retained for the year 年度利潤留存 P (484)profit to turnover ratio 利潤對營業(yè)額比率 P (485)profit-volume graph 利量圖 P (486)profitability index 盈利指數(shù) P (487)programming 規(guī)劃 P (488)project evaluation and review technique 項(xiàng)目評審法 P (489)projection 預(yù)計(jì) P (490)promissory note 本票 P (491)prospectus 募債說明書 P (492)provisions for liabilities and charges 償債和費(fèi)用準(zhǔn)備 P (493)prudent concept 穩(wěn)健性概念 P (494)public company 公開公司 P (495)purchase order 訂購單 P (496)purchase requisition 請購單 P (497)purchase led