會(huì)計(jì)報(bào)表中的英文

1、常用會(huì)計(jì)英語(yǔ)詞匯基本詞匯A(1)account賬戶，報(bào)表A(2)accountingpostulate會(huì)計(jì)假設(shè)A(3)accountingvaluation會(huì)計(jì)計(jì)價(jià)A(4)accountabilityconcept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)agencycost代理成本A(9)accountingbases會(huì)計(jì)基礎(chǔ)A(10)accountingmanual會(huì)計(jì)手冊(cè)A(11)accountingperiod會(huì)計(jì)期間A(12)accountingpolicies會(huì)計(jì)方針A(13)accountingra

2、teofreturn會(huì)計(jì)報(bào)酬率A(14)accountingreferencedate會(huì)計(jì)參照日A(15)accountingreferenceperiod會(huì)計(jì)參照期間A(16)accrualconcept應(yīng)計(jì)概念A(yù)(17)accrualexpenses應(yīng)計(jì)費(fèi)用A(18)acid testratio速動(dòng)比率 (酸性測(cè)試比率 )A(19)acquisition收購(gòu)A(20)acquisitionaccounting收購(gòu)會(huì)計(jì)A(21)adjustingevents調(diào)整事項(xiàng)A(22)administrativeexpenses行政管理費(fèi)A(23)amortization攤銷A(24)analytic

3、alreview分析性復(fù)核A(25)annualequivalentcost年度等量成本法A(26)annualreportandaccounts 年度報(bào)告和報(bào)表A(27)appraisalcost 檢驗(yàn)成本A(28)appropriationaccount盈余分配賬戶A(29)articlesofassociation公司章程細(xì)則A(30)assets資產(chǎn)A(31)assetscover資產(chǎn)擔(dān)保A(32)assetvaluepershare每股資產(chǎn)價(jià)值A(chǔ)(33)associatedcompany聯(lián)營(yíng)公司A(34)attainablestandard可達(dá)標(biāo)準(zhǔn)A(35)attributablep

4、rofit可歸屬利潤(rùn)A(36)audit審計(jì)A(37)auditreport審計(jì)報(bào)告A(38)auditingstandards 審計(jì)準(zhǔn)則A(39)authorizedsharecapital 額定股本A(40)availablehours可用小時(shí)A(41)avoidablecosts可避免成本精品文庫(kù)B(42)back-to-back loan易幣貸款B(43)backflushaccounting倒退成本計(jì)算B(44)baddebts壞帳B(45)baddebtsratio壞帳比率B(46)bankcharges銀行手續(xù)費(fèi)B(47)bankoverdraft銀行透支B(48)bankrec

5、onciliation銀行存款調(diào)節(jié)表B(49)bankstatement銀行對(duì)賬單B(50)bankruptcy破產(chǎn)B(51)basisofapportionment 分?jǐn)偦A(chǔ)B(52)batch批量B(53)batchcosting分批成本計(jì)算B(54)betafactorB(市場(chǎng) )風(fēng)險(xiǎn)因素 BB(55)bill賬單B(56)billofexchange匯票B(57)billoflading提單B(58)billofmaterials用料預(yù)計(jì)單B(59)billpayable 應(yīng)付票據(jù)B(60)billreceivable應(yīng)收票據(jù)B(61)bincard存貨記錄卡B(62)bonus紅利B

6、(63)book-keeping 薄記B(64)Bostonclassification波士頓分類B(65)breakevenchart保本圖B(66)breakevenpoint保本點(diǎn)B(67)breaking-downtime復(fù)位時(shí)間B(68)budget預(yù)算B(69)budgetcenter預(yù)算中心B(70)budgetcost allowance 預(yù)算成本折讓B(71)budgetmanual預(yù)算手冊(cè)B(72)budgetperiod預(yù)算期間B(73)budgetarycontrol預(yù)算控制B(74)budgetedcapacity預(yù)算生產(chǎn)能力B(75)businesscenter經(jīng)營(yíng)

7、中心B(76)businessentity營(yíng)業(yè)個(gè)體B(77)businessunit經(jīng)營(yíng)單位B(78)by-product 副產(chǎn)品C(79)called-upsharecapital 催繳股本C(80)capacity生產(chǎn)能力C(81)capacityratios生產(chǎn)能力比率C(82)capital資本C(83)capitalassetspricingmodel 資本資產(chǎn)計(jì)價(jià)模式C(84)capitalcommitment承諾資本C(85)capitalemployed已運(yùn)用的資本歡迎下載2精品文庫(kù)C(86)capitalexpenditure資本支出C(87)capitalexpenditu

8、reauthorization 資本支出核準(zhǔn)C(88)capitalexpenditurecontrol資本支出控制C(89)capitalexpenditureproposal資本支出申請(qǐng)C(90)capitalfundingplanning 資本基金籌集計(jì)劃C(91)capitalgain資本收益C(92)capitalinvestmentappraisal資本投資評(píng)估C(93)capitalmaintenance 資本保全C(94)capitalresourceplanning 資本資源計(jì)劃C(95)capitalsurplus資本盈余C(96)capitalturnover資本周轉(zhuǎn)率C

9、(97)card記錄卡C(98)cash現(xiàn)金C(99)cashaccount現(xiàn)金賬戶C(100)cashbook現(xiàn)金賬薄C(101)cashcow金牛產(chǎn)品C(102)cashflow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)cashledger現(xiàn)金分類賬C(106)cashlimit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)changeovertime變更時(shí)間C(110)charteredentity特許經(jīng)濟(jì)個(gè)體C(111)cheque支票C(112)chequ

10、eregister支票登記薄C(113)classification分類C(114)clockcard工時(shí)卡C(115)code代碼C(116)commitmentaccounting 承諾確認(rèn)會(huì)計(jì)C(117)commoncost共同成本C(118)companylimitedbyguarantee 有限擔(dān)保責(zé)任公司C(119)companylimitedbyshares 股份有限公司C(120)competitiveposition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)consistencyconcept一致性概念C(124)co

11、nsolidatedaccounts合并報(bào)表C(125)consolidationaccounting 合并會(huì)計(jì)C(126)consortium財(cái)團(tuán)C(127)contingencyplan應(yīng)急計(jì)劃C(128)contingentliabilities或有負(fù)債C(129)continuousoperation連續(xù)生產(chǎn)歡迎下載3精品文庫(kù)C(130)contra抵消C(131)contractcost合同成本C(132)contractcosting合同成本計(jì)算C(133)contributioncentre貢獻(xiàn)中心C(134)contributionchart貢獻(xiàn)圖C(135)control控制

12、C(136)controlaccount控制賬戶C(137)controllimits 控制限度C(138)controllabilityconcept 可控制概念C(139)controllablecost可控制成本C(140)conversioncost加工成本C(141)convertibleloanstock 可轉(zhuǎn)換為股票的貸款C(142)corporateappraisal公司評(píng)估C(143)corporateplanning公司計(jì)劃C(144)corporatesocialreporting 公司社會(huì)報(bào)告C(145)cost成本C(146)costaccount成本賬戶C(147)

13、costaccounting成本會(huì)計(jì)C(148)cost accounting manual 成本手冊(cè)C(149)costadjustment成本調(diào)整C(150)costallocation成本分配C(151)costapportionment成本分?jǐn)侰(152)costattribution成本歸屬C(153)costaudit 成本審計(jì)C(154)cost benefit analysis 成本效益分析C(155)costcenter成本中心C(156)costdriver成本動(dòng)因C(157)costofcapital資本成本C(158)costofgoodssold 銷貨成本C(159)

14、costofnon-conformance 非相符成本C(160)costofsales銷售成本C(161)costreduction成本降低C(162)coststructure 成本結(jié)構(gòu)C(163)costunit成本單位C(164)cost-volume-profitanalysis(CVP)本量利分析C(165)costing成本計(jì)算C(166)creditnote貸項(xiàng)通知C(167)creditreport信貸報(bào)告書C(168)creditor債權(quán)人C(169)creditordays ratio應(yīng)付賬款天數(shù)率C(170)creditorsledger應(yīng)付賬款分類賬C(171)cri

15、ticalevent 關(guān)鍵事項(xiàng)C(172)criticalpath關(guān)鍵路線C(173)cumulativepreference shares累積優(yōu)先股歡迎下載4精品文庫(kù)C(174)currentasset 流動(dòng)資產(chǎn)C(175)current cost accounting 現(xiàn)時(shí)成本會(huì)計(jì)C(176)currentliabilities流動(dòng)負(fù)債C(177)currentpurchasingpoweraccounting 現(xiàn)時(shí)購(gòu)買力會(huì)計(jì)C(178)currentratio流動(dòng)比率C(179)cut-off 截止C(180)CVP本量利分析C(181)cycletime周轉(zhuǎn)時(shí)間D(182)debent

16、ure債券D(183)debitnote借項(xiàng)通知D(184)debitcapacity舉債能力D(185)debtratio債務(wù)比率D(186)debtor 債務(wù)人 ;應(yīng)收賬款D(187)debtordaysratio應(yīng)收賬款天數(shù)率D(188)debtorsledger應(yīng)收賬款分類賬D(189)debtor'ageanalysis應(yīng)收賬款賬齡分析D(190)decisiondrivencosts決策連動(dòng)成本D(191)decisiontree 決策樹D(192)defects次品D(193)deferredexpenditure遞延支出D(194)deferredshares遞延股份D

17、(195)deferredtaxation遞延稅款D(196)deliverynote 交貨單D(197)departmentalaccounts部門報(bào)表D(198)departmentalbudget部門預(yù)算D(199)depreciation折舊D(200)dispatchnote 發(fā)運(yùn)單D(201)developmentcost開發(fā)成本D(202)differentialcost差別成本D(203)directcost直接成本D(204)directdebit直接借項(xiàng)D(205)directhoursyield直接小時(shí)產(chǎn)出率D(206)directlabour cost percenta

18、ge rate 直接人工成本百分比D(207)directlabour hourrate直接人工小時(shí)率D(208)directsonindirectwork間接工作事項(xiàng)上的工時(shí)D(209)discountrate 貼現(xiàn)率D(210)discountedcashflow現(xiàn)金流量貼現(xiàn)D(211)discretionarycost酌量成本D(212)distributioncost攤銷成本D(213)diversions移用D(214)divertedhours移用小時(shí)D(215)divertedhoursratio移用工時(shí)比率D(216)dividend股利D(217)dividendcover股

19、利產(chǎn)出率歡迎下載5精品文庫(kù)D(218)dividendpershare每股股利D(219)dog疲軟產(chǎn)品D(220)doubleentryaccounting 復(fù)式會(huì)計(jì)D(221)double-entry book-keeping 復(fù)式薄記D(222)doubtfuldebts可疑債務(wù)D(223)downtime停工時(shí)間D(224)dynamicprogramming動(dòng)態(tài)規(guī)劃E(225)earningpershare每股盈利E(226)earningratio市盈率E(227)economicorderquantity(EOQ)經(jīng)濟(jì)訂購(gòu)批量E(228)efficientmarkethypoth

20、esis 有效市場(chǎng)假設(shè)E(229)efficiencyration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)environmentalaudit環(huán)境審計(jì)E(233)environmentalimpactassessment 環(huán)境影響評(píng)價(jià)E(234)EOQ經(jīng)濟(jì)訂購(gòu)批量E(235)equity權(quán)益E(236)equitymethodofaccounting權(quán)益法會(huì)計(jì)計(jì)算E(237)equitysharecapital權(quán)益股本E(238)equivalentunits當(dāng)量E(239)event事項(xiàng)E(240)exceptionalite

21、ms例外事項(xiàng)E(241)expectedvalue期望值E(242)expenditure支出E(243)expenses費(fèi)用E(244)externalaudit外部審計(jì)E(245)externalfailurecost外部損失成本E(246)extraordinaryitems非常事項(xiàng)F(247)factorygoods讓售商品F(248)factoring應(yīng)收帳款讓售F(249)fairvalue公允價(jià)值F(250)feedback反饋F(251)FIFO先近先出法F(252)finalaccounts年終報(bào)表F(253)financelease融資租賃F(254)financialac

22、counting財(cái)務(wù)會(huì)計(jì)F(255)financialaccountscalendar adjustment 財(cái)務(wù)報(bào)表的日歷時(shí)間調(diào)整F(256)financialmanagement財(cái)務(wù)管理F(257)financialplanning財(cái)務(wù)計(jì)劃F(258)financialstatement財(cái)務(wù)報(bào)表F(259)finishedgoods完成品F(260)fixedasset固定資產(chǎn)F(261)fixedoverhead固定制造費(fèi)用歡迎下載6精品文庫(kù)F(262)fixedassetturnover固定資產(chǎn)周轉(zhuǎn)率F(263)fixedassetsregister固定資產(chǎn)登記薄F(264)fixed

23、cost 固定成本F(265)flexedbudget 變動(dòng)限額預(yù)算F(266)flexiblebudget彈性預(yù)算F(267)floattime 浮動(dòng)時(shí)間F(268)floatingcharge流動(dòng)抵押F(269)flowoffundsstatement 資金流量表F(270)forecasting預(yù)測(cè)F(271)founder'sshares發(fā)起人股份F(272)fullcapacity滿負(fù)荷生產(chǎn)能力F(273)functioncosting職能成本計(jì)算F(274)functionalbudget 職能預(yù)算F(275)fundaccounting基金會(huì)計(jì)F(276)fundamen

24、talaccounting concept 基礎(chǔ)會(huì)計(jì)概念F(277)fungibleassets可互換資產(chǎn)F(278)futuristicplanning 遠(yuǎn)景計(jì)劃G(279)gapanalysis間距分析G(280)gearing舉債經(jīng)營(yíng)比率 (杠桿 )G(281)goalcongruence目標(biāo)一致性G(282)goingconcernconcept 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)grossdividendyield總股息產(chǎn)出率G(286)grossmargin總邊際G(287)grossprofit毛

25、利潤(rùn)G(288)grossprofitpercentage 毛利潤(rùn)百分比G(289)group企業(yè)集團(tuán)G(290)groupaccounts集團(tuán)報(bào)表H(291)high-geared高結(jié)合杠桿 (比例 )H(292)hirepurchase 租購(gòu)H(293)historicalcost歷史成本H(294)historicalcostaccounting 歷史成本會(huì)計(jì)H(295)hours小時(shí)H(296)hurdlerate最低可接受的報(bào)酬率I(297)idealstandard 理想標(biāo)準(zhǔn)I(298)idlecapacityration閑置生產(chǎn)能力比率I(299)idletime閑置時(shí)間I(30

26、0)impersonalaccounts非記名賬戶I(301)imprestsystem定額備用制度I(302)incomeandexpenditure account 收益和支出報(bào)表I(303)incompleterecords 不完善記錄I(304)incrementalcost增量成本I(305)incrementalyield增量產(chǎn)出率歡迎下載7精品文庫(kù)I(306)indirectcost 間接成本I(307)indirecthours間接小時(shí)I(308)insolvency無(wú)力償付I(309)intangibleasset無(wú)形資產(chǎn)I(310)integratedaccounts 綜合

27、報(bào)表I(311)interdependencyconcept關(guān)聯(lián)性概念I(lǐng)(312)interestcover利息保障倍數(shù)I(313)interlockingaccounts 連鎖報(bào)表I(314)internalaudit內(nèi)部審計(jì)I(315)internalcheck內(nèi)部牽制I(316)internalcontrolsystem內(nèi)部控制體系I(317)internalfailurecost 內(nèi)部損失成本I(318)internalrate ofreturn(IRR)內(nèi)含報(bào)酬率I(319)inventory存貨I(320)investment投資I(321)investmentcenter投資中心

28、I(322)invoiceregister發(fā)票登記薄I(323)issued share capital 已發(fā)行股本J(324)job定單J(325)jobcard工作卡J(326)jobcosting 工作成本計(jì)算J(327)jobsheet工作單J(328)jointcost聯(lián)合成本J(329)jointproducts聯(lián)產(chǎn)品J(330)jointstockcompany股份公司J(331)jointventure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-timeproduction適時(shí)生產(chǎn)J(335)just

29、-in-timepurchasing適時(shí)購(gòu)買K(336)keyfactor關(guān)鍵因素L(337)labour人工L(338)labourtransfernote 人工轉(zhuǎn)移單L(339)leaningcurve學(xué)習(xí)曲線L(340)ledger分類賬戶L(341)lengthoforderbook定單平均周期L(342)letterofcredit信用證L(343)leverage舉債經(jīng)營(yíng)比率L(344)liabilities負(fù)債L(345)lifecyclecosting 壽命周期成本計(jì)算L(346)LIFO后近先出法L(347)limitedliabilitycompany有限責(zé)任公司L(348

30、)limitingfactor限制因素L(349)line-itembudget明細(xì)支出預(yù)算歡迎下載8精品文庫(kù)L(350)linerprogramming線性規(guī)劃L(351)liquidassets 變現(xiàn)資產(chǎn)L(352)liquidation清算L(353)liquidityratios易變現(xiàn)比率L(354)loan貸款L(355)loancapital借入資本L(356)longrangeplanning長(zhǎng)期計(jì)劃L(357)lost time record 虛耗時(shí)間記錄L(358)lowgeared低結(jié)合杠桿 (比例 )L(359)lowerofcostornetrealizable val

31、ue 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)managedcost管理成本M(363)managementaccounting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)managementaudit管理審計(jì)M(367)management buy-out 管理性購(gòu)買產(chǎn)權(quán)M(368)management by exce

32、ption 例外管理原則M(369)margin邊際M(370)marginofsafetyration安全邊際比率M(371)margincost 邊際成本M(372)margincosting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)marketriskpremium市場(chǎng)分險(xiǎn)補(bǔ)償M(376)marketshare市場(chǎng)份額M(377)marketingcost營(yíng)銷成本M(378)matchingconcept配比概念M(379)materialityconcept重要性概念M(380)materialsrequisition領(lǐng)料單M(

33、381)materials returned note 退料單M(382)materials transfer note 材料轉(zhuǎn)移單M(383)memorandumofassociation 公司設(shè)立細(xì)則M(384)merger兼并M(385)mergeraccounting兼并會(huì)計(jì)M(386)minorityinterest少數(shù)股權(quán)M(387)mixed cost混合成本N(388)netassets凈資產(chǎn)N(389)net book value 凈賬面價(jià)值N(390)netliquidfunds凈可變現(xiàn)資金N(391)netmargin凈邊際N(392)netpresentvalue(NP

34、V)凈現(xiàn)值N(393)netprofit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)networkanalysis網(wǎng)絡(luò)分析N(397)noise干撈N(398)nominalaccount名義賬戶N(399)nominalsharecapital名義股本N(400)nominalholding代理持有股份N(401)non-adjustingevents 非調(diào)整事項(xiàng)N(402)non-financialperformance measurement 非財(cái)務(wù)業(yè)績(jī)計(jì)量N(403)non-integrate

35、d accounts非綜合報(bào)表N(404)non-liner programming 非線性規(guī)劃N(405)non-votingshares無(wú)表決權(quán)的股份N(406)notionalcost 名義成本N(407)numberofdaysstock存貨周轉(zhuǎn)天數(shù)N(408)numberofweeksstock 存貨周轉(zhuǎn)周數(shù)O(409)objectiveclassification客體分類O(410)obsolescence陳舊O(411)off balancesheetfinance 資產(chǎn)負(fù)債表外籌資O(412)offerforsale標(biāo)價(jià)出售O(413)operatingbudget經(jīng)營(yíng)預(yù)算O(

36、414)operatinglease經(jīng)營(yíng)租賃O(415)operatingstatement營(yíng)業(yè)報(bào)表O(416)operationtime操作時(shí)間O(417)operationalcontrol經(jīng)營(yíng)控制O(418)operationalgearing經(jīng)營(yíng)杠桿O(419)operatingplans經(jīng)營(yíng)計(jì)劃O(420)opportunitycost機(jī)會(huì)成本O(421)order定單O(422)ordinaryshares普通股O(423)out-of-datecheque過期支票O(jiān)(424)over capitalization過分資本化O(425)overhead制造費(fèi)用O(426)overh

37、ead absorption rate 制造費(fèi)用分配率O(427)overheadcost 制造費(fèi)用O(428)overtrading超過營(yíng)業(yè)資金的經(jīng)營(yíng)P(429)paid cheque已付支票P(430)paid-upshare capital 認(rèn)定股本P(431)parentcompany母公司P(432)paretodistribution帕累托分布P(433)participatingpreferenceshares參與優(yōu)先股P(434)partnership合伙P(435)payableledger應(yīng)付款項(xiàng)賬戶P(436)payback回收期P(437)paymentsand rec

38、eiptsaccount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)payrollanalysis工資分析P(441)percentageprofiton turnover 利潤(rùn)對(duì)營(yíng)業(yè)額比率P(442)periodcost期間成本P(443)perpetual inventory永續(xù)盤存P(444)personalaccount記名賬戶P(445)PEPT項(xiàng)目評(píng)審法P(446)pettycashaccount備用金賬戶P(447)pettycashvoucher備用金憑證P(448)physicalinve

39、ntory實(shí)地盤存P(449)planning計(jì)劃P(450)planninghorizon計(jì)劃時(shí)限P(451)planningperiod計(jì)劃期間P(452)policycost政策成本P(453)positionaudit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)practicalcapacity實(shí)際生產(chǎn)能力P(456)pre-acquisitionlosses 購(gòu)置前損失P(457)pre-acquisition profits 購(gòu)置前利潤(rùn)P(458)preferenceshares優(yōu)先股P(459)preferencecred

40、itors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)presentvalue現(xiàn)值P(463)preventioncost預(yù)防成本P(464)priceratio市盈率P(465)primecost主要成本P(466)prime entry-books of 原始分錄登記薄P(467)principalbudgetfactor主要預(yù)算因素P(468)priorchargecapital優(yōu)先股P(469)prioryearadjustments以前年度調(diào)整P(470)prioritybasebudgeting優(yōu)先順序

41、體制的預(yù)算P(471)privatecompany私人公司P(472)pro-forma invoice 預(yù)開發(fā)票P(473)problemchild問號(hào)產(chǎn)品P(474)processcosting分步成本計(jì)算P(475)processtime加工時(shí)間P(476)productcost產(chǎn)品成本P(477)Productlifecycle產(chǎn)品壽命周期P(478)productioncost生產(chǎn)成本P(479)productioncostofsales 售貨成本P(480)productionvolumeratio生產(chǎn)業(yè)務(wù)量比率P(481)profitcenter利潤(rùn)中心歡迎下載11精品文庫(kù)P(482)profitperemployee每員工利潤(rùn)P(483)profitretain