常用會(huì)計(jì)類英語(yǔ)詞匯匯總

1、常用會(huì)計(jì)類英語(yǔ)詞匯匯總基本詞匯A (1)account賬戶,報(bào)表A (2)accounting postulate會(huì)計(jì)假設(shè)A (3)accounting valuation會(huì)計(jì)計(jì)價(jià)A (4)accountability concept經(jīng)營(yíng)責(zé)任概念A(yù) (5)accountancy會(huì)計(jì)職業(yè)A (6)accountant會(huì)計(jì)師A (7)accounting會(huì)計(jì)A (8)agency cost代理成本A (9)accounting bases會(huì)計(jì)基礎(chǔ)A (10)accounting manual會(huì)計(jì)手冊(cè)A (11)accounting period會(huì)計(jì)期間A (12)accounting polici

2、es會(huì)計(jì)方針A (13)accounting rate of return會(huì)計(jì)報(bào)酬率A (14)accounting reference date會(huì)計(jì)參照日A (15)accounting reference period會(huì)計(jì)參照期間A (16)accrual concept應(yīng)計(jì)概念A(yù) (17)accrual expenses應(yīng)計(jì)費(fèi)用A (18)acid test ratio速動(dòng)比率 ( 酸性測(cè)試比率 )A (19)acquisition收購(gòu)A (20)acquisition accounting收購(gòu)會(huì)計(jì)A (21)adjusting events調(diào)整事項(xiàng)A (22)administrativ

3、e 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(bào)告和報(bào)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(jià)值A(chǔ)

4、(33)associated company聯(lián)營(yíng)公司A (34)attainable standard可達(dá)標(biāo)準(zhǔn)A (35)attributable profit可歸屬利潤(rùn)A (36)audit審計(jì)A (37)audit report審計(jì)報(bào)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(shí)A (41)avoidable costs可避免成本B (42)back-to-back loan易幣貸款精品文庫(kù)B (43)backflush accounting倒退成本計(jì)算B (4

5、4)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(duì)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(chǎng) ) 風(fēng)險(xiǎn)因素 BB (55)bill賬單B (56)bill of exchange匯票B

6、(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(shí)間B (68)budget預(yù)算B (69)budget center預(yù)算中心B (70)bu

7、dget cost allowance預(yù)算成本折讓B (71)budget manual預(yù)算手冊(cè)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(yíng)中心B (76)business entity營(yíng)業(yè)個(gè)體B (77)business unit經(jīng)營(yíng)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 (

8、82)capital資本C (83)capital assets pricing model資本資產(chǎn)計(jì)價(jià)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資本支出歡迎下載2精品文庫(kù)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(qǐng)C (90)capital funding planni

9、ng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(píng)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 (1

10、03)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(shí)成本會(huì)計(jì)C (108)center中心C (109)changeover time變更時(shí)間C (110)chartered entity特許經(jīng)濟(jì)個(gè)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(shí)卡C (115)code代碼C (116)commitmen

11、t accounting承諾確認(rèn)會(huì)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(jìng)爭(zhēng)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(bào)表C (125)consolidation accounting合并會(huì)計(jì)C (126)c

12、onsortium財(cái)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抵消歡迎下載3精品文庫(kù)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

13、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(píng)估C (143)corporate planning公司計(jì)劃C (144)corporate social reporting公司社會(huì)報(bào)告C (145)cost成本C (146)cost account成本賬戶C (147)cost accounting成本會(huì)計(jì)C (148)c

14、ost accounting manual成本手冊(cè)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)侰 (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(dòng)因C (157)cost of capital資本成本C (158)cost of goods sold銷貨成本C (159)cost o

15、f 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(bào)告書(shū)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)

16、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(dòng)資產(chǎn)歡迎下載4精品文庫(kù)C (175)current cost accounting現(xiàn)時(shí)成本會(huì)計(jì)C (176)current liabilities流動(dòng)負(fù)債C (177)current purchasing power accounting現(xiàn)時(shí)購(gòu)買力會(huì)計(jì)C (178)current ratio流動(dòng)比率C (179)cut-off截止C (180)CVP本量利分析C

17、(181)cycle time周轉(zhuǎn)時(shí)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(dòng)成本D (191)decision tree決策樹(shù)D (192)defects次品D

18、(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(bào)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(kāi)發(fā)成本D (202)differential cost差別成本D (203)direct cost直接成本D (204)dire

19、ct debit直接借項(xiàng)D (205)direct hours yield直接小時(shí)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(shí)率D (208)directs on indirect work間接工作事項(xiàng)上的工時(shí)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)diversio

20、ns移用D (214)diverted hours移用小時(shí)D (215)diverted hours ratio移用工時(shí)比率D (216)dividend股利D (217)dividend cover股利產(chǎn)出率D (218)dividend per share每股股利歡迎下載5精品文庫(kù)D (219)dog疲軟產(chǎn)品D (220)double entry accounting復(fù)式會(huì)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(shí)間D (224)dynamic programming動(dòng)態(tài)

21、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(gòu)批量E (228)efficient market hypothesis有效市場(chǎng)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(gè)體E (232)environmental audit環(huán)境審計(jì)E (233)environmental impact assessment環(huán)境影響評(píng)價(jià)E (234)EOQ經(jīng)濟(jì)訂購(gòu)批量E (2

22、35)equity權(quán)益E (236)equity method of accounting權(quán)益法會(huì)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)

23、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(jià)值F (250)feedback反饋F (251)FIFO先近先出法F (252)final accounts年終報(bào)表F (253)finance lease融資租賃F (254)financial accounting財(cái)務(wù)會(huì)計(jì)F (255)financial accounts calendar adjustment財(cái)務(wù)報(bào)表的日歷時(shí)間調(diào)整F (256)financial management財(cái)務(wù)管理F (257)financial planning財(cái)務(wù)計(jì)劃F (2

24、58)financial statement財(cái)務(wù)報(bào)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)率歡迎下載6精品文庫(kù)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(dòng)限額預(yù)算F (266)flexible budget彈性預(yù)算F (267)float time浮動(dòng)時(shí)間F (268)floating charge流動(dòng)抵押F (

25、269)flow of funds statement資金流量表F (270)forecasting預(yù)測(cè)F (271)founder's 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(huì)計(jì)F (276)fundamental accounting concept基礎(chǔ)會(huì)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

26、)gap analysis間距分析G (280)gearing舉債經(jīng)營(yíng)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(yíng)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(rùn)G (288)gross profit percentage毛利潤(rùn)百分比G (289)group企業(yè)集團(tuán)G (290)group accou

27、nts集團(tuán)報(bào)表H (291)high-geared高結(jié)合杠桿 ( 比例 )H (292)hire purchase租購(gòu)H (293)historical cost歷史成本H (294)historical cost accounting歷史成本會(huì)計(jì)H (295)hours小時(shí)H (296)hurdle rate最低可接受的報(bào)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(shí)間I (300)impersonal accounts非記名賬戶I (301)imprest system定額備

28、用制度I (302)income and expenditure account收益和支出報(bào)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間接成本歡迎下載7精品文庫(kù)I (307)indirect hours間接小時(shí)I (308)insolvency無(wú)力償付I (309)intangible asset無(wú)形資產(chǎn)I (310)integrated accounts綜合報(bào)表I (311)interdependency concept關(guān)

29、聯(lián)性概念I(lǐng) (312)interest cover利息保障倍數(shù)I (313)interlocking accounts連鎖報(bào)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(bào)酬率I (319)inventory存貨I (320)investment投資I (321)investment center投資中心I (322)invoi

30、ce 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(yíng)J (332)journal日記賬J (333)just-in-time(JIT)適時(shí)制度J (334)just-in-time production適時(shí)生產(chǎn)J

31、 (335)just-in-time purchasing適時(shí)購(gòu)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(yíng)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)li

32、mited 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)劃歡迎下載8精品文庫(kù)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(zhǎng)期計(jì)劃L (357)lost time record虛耗時(shí)間記錄L (358)low g

33、eared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(jià)孰低概念M (360)machine hour rate機(jī)器小時(shí)率M (361)machine time record機(jī)器時(shí)間記錄M (362)managed cost管理成本M (363)management accounting管理會(huì)計(jì)M (364)management accounting concept管理會(huì)計(jì)概念M (365)management accounting guides管理會(huì)計(jì)指導(dǎo)方針M (366)management a

34、udit管理審計(jì)M (367)management buy-out管理性購(gòu)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(jià)M (374)mark-up提高標(biāo)價(jià)M (375)market risk premium市場(chǎng)分險(xiǎn)補(bǔ)償M (376)market share市場(chǎng)份額M (377)marketing cost營(yíng)銷成本M (378

35、)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(huì)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

36、產(chǎn)N (389)net book value凈賬面價(jià)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(rùn)歡迎下載9精品文庫(kù)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)nomin

37、al 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(cái)務(wù)業(yè)績(jī)計(jì)量N (403)non-integrated accounts非綜合報(bào)表N (404)non-liner programming非線性規(guī)劃N (405)non-voting shares無(wú)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)obje

38、ctive 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(jià)出售O (413)operating budget經(jīng)營(yíng)預(yù)算O (414)operating lease經(jīng)營(yíng)租賃O (415)operating statement營(yíng)業(yè)報(bào)表O (416)operation time操作時(shí)間O (417)operational control經(jīng)營(yíng)控制O (418)operational gearing經(jīng)營(yíng)杠桿O (419)operating plans

39、經(jīng)營(yíng)計(jì)劃O (420)opportunity cost機(jī)會(huì)成本O (421)order定單O (422)ordinary shares普通股O (423)out-of-date cheque過(guò)期支票O(jiān) (424)over capitalization過(guò)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(guò)營(yíng)業(yè)資金的經(jīng)營(yíng)P (429)paid cheque已付支票P (430)paid-up share capital認(rèn)定股本P (431)p

40、arent 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(bào)表歡迎下載10精品文庫(kù)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 pro

41、fit on turnover利潤(rùn)對(duì)營(yíng)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(píng)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(shí)限P (451)planning period計(jì)劃期間P (452)policy cost政策成本

42、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(gòu)置前損失P (457)pre-acquisition profits購(gòu)置前利潤(rùn)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

43、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(kāi)發(fā)票P (4

44、73)problem child問(wèn)號(hào)產(chǎn)品P (474)process costing分步成本計(jì)算P (475)process time加工時(shí)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(rùn)中心歡迎下載11精品文庫(kù)P (482)profit per employee每員工利潤(rùn)P (483)profi

45、t retained for the year年度利潤(rùn)留存P (484)profit to turnover ratio利潤(rùn)對(duì)營(yíng)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(píng)審法P (489)projection預(yù)計(jì)P (490)promissory note本票P (491)prospectus募債說(shuō)明書(shū)P (492)provisions for liabilities and

46、 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(kāi)公司P (495)purchase order訂購(gòu)單P (496)purchase requisition請(qǐng)購(gòu)單P (497)purchase ledger采購(gòu)賬戶Q (498)quality related costs質(zhì)量有關(guān)成本Q (499)queuing time排隊(duì)時(shí)間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 payments account收入和支付報(bào)表R (505)receivable ledger應(yīng)收款項(xiàng)賬戶R (506)redeemable shares可贖回股份R (507)redemption贖回R (508)registered share capital注冊(cè)資本R (509)rejects廢品R (510)relevancy concept相關(guān)性概念R (511)relevant costs相關(guān)成本R (512)relevant range相關(guān)范圍R (513)reliabili