會計英語詞匯 簡

A(1)ABC作業(yè)基礎(chǔ)成本計算A(2)absorbedoverhead已吸收制造費用A(3)absorptioncosting吸收成本計算A(4)account賬戶,報表A(5)accountingpostulate會計假設(shè)A(6)accountingseriesrelease會計公告文件A(7)accountingvaluation會計計價A(8)accountsale承銷清單A(9)accountabilityconcept經(jīng)營責(zé)任概念A(yù)(10)accountancy會計職業(yè)A(11)accountant會計師A(12)accounting會計A(13)agencycost代理成本A(14)accountingbases會計基礎(chǔ)A(15)accountingmanual會計手冊A(16)accountingperiod會計期間A(17)accountingpolicies會計方針A(18)accountingrateofreturn會計報酬率A(19)accountingreferencedate會計參照日A(20)accountingreferenceperiod會計參照期間A(21)accrualconcept應(yīng)計概念A(yù)(22)accrualexpenses應(yīng)計費用A(23)acidtestration速動比率(酸性測試比率)A(24)acquisition購置A(25)acquisitionaccounting收購會計A(26)activitybasedaccounting作業(yè)基礎(chǔ)成本計算A(27)adjustingevents調(diào)整事項A(28)administrativeexpenses行政管理費A(29)advicenote發(fā)貨通知A(30)amortization攤銷A(31)analyticalreview分析性檢查A(32)annualequivalentcost年度等量成本法A(33)annualreportandaccounts年度報告和報表A(34)appraisalcost檢驗成本A(35)appropriationaccount盈余分配賬戶A(36)articlesofassociation公司章程細(xì)則A(37)assets資產(chǎn)A(38)assetscover資產(chǎn)保障A(39)assetvaluepershare每股資產(chǎn)價值A(chǔ)(40)associatedcompany聯(lián)營公司A(41)attainablestandard可達(dá)標(biāo)準(zhǔn)A(42)attributableprofit可歸屬利潤A(43)audit審計A(44)auditreport審計報告A(45)auditingstandards審計準(zhǔn)則A(46)authorizedsharecapital額定股本A(47)availablehours可用小時A(48)avoidablecosts可避免成本B(49)back-to-backloan易幣貸款B(50)backflushaccounting倒退成本計算B(51)baddebts壞帳B(52)baddebtsratio壞帳比率B(53)bankcharges銀行手續(xù)費B(54)bankoverdraft銀行透支B(55)bankreconciliation銀行存款調(diào)節(jié)表B(56)bankstatement銀行對賬單B(57)bankruptcy破產(chǎn)B(58)basisofapportionment分?jǐn)偦A(chǔ)B(59)batch批量B(60)batchcosting分批成本計算B(61)betafactorB(市場)風(fēng)險因素B(62)bill賬單B(63)billofexchange匯票B(64)billoflanding提單B(65)billofmaterials用料預(yù)計單B(66)billpayable應(yīng)付票據(jù)B(67)billreceivable應(yīng)收票據(jù)B(68)bincard存貨記錄卡B(69)bonus紅利B(70)book-keeping薄記B(71)Bostonclassification波士頓分類B(72)breakevenchart保本圖B(73)breakevenpoint保本點B(74)breaking-downtime復(fù)位時間B(75)budget預(yù)算B(76)budgetcenter預(yù)算中心B(77)budgetcostallowance預(yù)算成本折讓B(78)budgetmanual預(yù)算手冊B(79)budgetperiod預(yù)算期間B(80)budgetarycontrol預(yù)算控制B(81)budgetedcapacity預(yù)算生產(chǎn)能力B(82)burden制造費用B(83)businesscenter經(jīng)營中心B(84)businessentity營業(yè)個體B(85)businessunit經(jīng)營單位B(86)buy-outmanagement管理性購買產(chǎn)權(quán)B(87)by-product副產(chǎn)品C(88)called-upsharecapital催繳股本C(89)capacity生產(chǎn)能力C(90)capacityratios生產(chǎn)能力比率C(91)capital資本C(92)capitalassetspricingmodel資本資產(chǎn)計價模式C(93)capitalcommitment承諾資本C(94)capitalemployed已運用的資本C(95)capitalexpenditure資本支出C(96)capitalexpenditureauthorization資本支出核準(zhǔn)C(97)capitalexpenditurecontrol資本支出控制C(98)capitalexpenditureproposal資本支出申請C(99)capitalfundingplanning資本基金籌集計劃C(100)capitalgain資本收益C(101)capitalinvestmentappraisal資本投資評估C(102)capitalmaintenance資本保全C(103)capitalresourceplanning資本資源計劃C(104)capitalsurplus資本盈余C(105)capitalturnover資本周轉(zhuǎn)率C(106)card記錄卡C(107)cash現(xiàn)金C(108)cashaccount現(xiàn)金賬戶C(109)cashbook現(xiàn)金賬薄C(110)cashcow金牛產(chǎn)品C(111)cashflow現(xiàn)金流量C(112)cashdiscounted現(xiàn)金貼現(xiàn)C(113)cashflowbudget現(xiàn)金流量預(yù)算C(114)cashflowstatement現(xiàn)金流量表C(115)cashledger現(xiàn)金分類賬C(116)cashlimit現(xiàn)金限額C(117)CCA現(xiàn)時成本會計C(118)center中心C(119)changeovertime變更時間C(120)charteredentity特許經(jīng)濟(jì)個體C(121)cheque支票C(122)chequeregister支票登記薄C(123)coinanalysis零錢分類C(124)classification分類C(125)clockcard工時卡C(126)code代碼C(127)commitmentaccounting承諾確認(rèn)會計C(128)commoncost共同成本C(129)companylimitedbyguarantee有限擔(dān)保責(zé)任公司C(130)companylimitedshares股份有限公司C(131)competitiveposition競爭能力狀況C(132)concept概念C(133)conglomerate跨行業(yè)企業(yè)C(134)consistencyconcept一致性概念C(135)consolidatedaccounts合并報表C(136)consolidationaccounting合并會計C(137)consortium財團(tuán)C(138)contingencyplan應(yīng)急計劃C(139)contingentliabilities或有負(fù)債C(140)continuousoperation連續(xù)生產(chǎn)C(141)contra抵消C(142)contractcost合同成本C(143)contractcosting合同成本計算C(144)contribution貢獻(xiàn)毛益C(145)contributioncentre貢獻(xiàn)中心C(146)contributionchart貢獻(xiàn)圖C(147)contributionperunitoflimitingfactorration單位限定因素的貢獻(xiàn)毛益比率C(148)contributiontosalesration貢獻(xiàn)毛益對銷售比率C(149)control控制C(150)controlaccount控制帳戶C(151)controllimits控制限度C(152)controllabilityconcept可控制概念C(153)controllablecost可控制成本C(154)conversioncost加工成本C(155)convertibleloanstock來源：可轉(zhuǎn)換為股票的貸款C(156)corporateappraisal公司評估C(157)corporateplanning公司計劃C(158)corporatesocialreporting公司社會報告C(159)corporation股份公司C(160)cost成本C(161)costaccount成本帳戶C(162)costaccounting成本會計C(163)costaccountingmanual成本手冊C(164)costaccountscalendar成本報表的日歷時間C(165)costadjustment成本調(diào)整C(166)costallocation成本分配C(167)costapportionment成本分?jǐn)侰(168)costattribution成本歸屬C(169)costaudit成本審計C(170)costbehaviour成本性態(tài)C(171)costbenefitanalysis成本效益分析C(172)costcenter成本中心C(173)costdriver成本動因C(174)costofcapital資本成本C(175)costofconformance相符成本C(176)costofgoodssold銷貨成本C(177)costofnon-conformance非相符成本C(178)costofsales銷售成本C(179)costreduction成本降低C(180)coststructure成本結(jié)構(gòu)C(181)costunit成本單位C(182)cost-volume-profitanalysis(CVP)本量利分析C(183)costing成本計算C(184)CPP現(xiàn)時購買力會計C(185)creditnote貸項通知C(186)creditreport信貸報告書C(187)creditor債權(quán)人C(188)creditordaysratio應(yīng)付帳款天數(shù)率C(189)creditorsledger應(yīng)付帳款分類帳C(190)criticalevent關(guān)鍵事項C(191)criticalpath關(guān)鍵路線C(192)cumulativepreferenceshares累積優(yōu)先股C(193)currentaccount往來帳戶C(194)currentasset流動資產(chǎn)C(195)currentcostaccounting現(xiàn)時成本會計C(196)currentliabilities流動負(fù)債C(197)currentpurchasingpoweraccounting現(xiàn)時購買力會計C(198)currentration流動比率C(199)cut-off截止C(200)CVP本量利分析C(201)cycletime周轉(zhuǎn)時間D(202)debenture債券D(203)debitnote借項通知D(204)debitcapacity舉債能力D(205)debtratio債務(wù)比率D(206)debtor債務(wù)人D(207)debtordaysratio應(yīng)收帳款天數(shù)率D(208)debtors應(yīng)收款D(209)debtorsledger應(yīng)收帳款分類帳D(210)debtor'ageanalysis應(yīng)收帳款帳齡分析D(211)decisiondrivencosts決策連動成本D(212)decisiontree決策樹D(213)defects次品D(214)deferredexpenditure遞延支出D(215)deferredshares遞延股份D(216)deferredtaxation遞延稅款D(217)deliverynote交貨單D(218)departmentalaccounts部門報表D(219)departmentalbudget部門預(yù)算D(220)depreciation折舊D(221)dispatchnote發(fā)運單D(222)developmentcost開發(fā)成本D(223)differentialcost差別成本D(224)directhoursyield直接工時產(chǎn)出率D(225)directlabourcost-standard標(biāo)準(zhǔn)直接人工成本D(226)directlabourefficiency-variance直接人工效率差異D(227)directlabourrate-variance直接人工費率差異D(228)directlabourtotal-variance直接人工總差異D(229)directmaterialmix-variance直接材料結(jié)構(gòu)差異D(230)directprice-variance直接材料價格差異D(231)directmaterialtotal-variance直接材料總差異D(232)directmaterialsusage-variance直接材料用量差異D(233)directmaterialsyield-variance直接材料產(chǎn)出率差異D(234)directcost直接成本D(235)directdebit直接借項D(236)directhoursyield直接小時產(chǎn)出率D(237)directlabourcostpercentagerate直接人工成本百分比D(238)directlabourhourrate直接人工小時率D(239)directsonindirectwork間接工作事項上的工時D(240)discountrate貼現(xiàn)率D(241)discountedcashflow現(xiàn)金流量貼現(xiàn)D(242)discretionarycost酌量成本D(243)distributioncost攤銷成本D(244)diversions移用D(245)divertedhours移用小時D(246)divertedhoursratio移用工時比率D(247)dividend股利D(248)dividendcover股利產(chǎn)出率D(249)dividendpershare每股股利D(250)dog疲軟產(chǎn)品D(251)doubleentryaccounting復(fù)式會計D(252)double-entrybook-keeping復(fù)式薄記D(253)doubtfuldebts可疑債務(wù)D(254)downtime停工時間D(255)dynamicprogramming動態(tài)規(guī)劃E(256)earningpershare每股盈利E(257)earningratio市盈率E(258)economicorderquantity(EOQ)經(jīng)濟(jì)訂購批量E(259)efficientmarkethypothesis有效市場假設(shè)E(260)efficiencyration效率性比率E(261)elementofcost成本要素E(262)entity經(jīng)濟(jì)個體E(262)environmentalaudit環(huán)境審計E(263)environmentalimpactassessment環(huán)境影響評價E(264)EOQ經(jīng)濟(jì)訂購批量E(265)equity權(quán)益E(266)equitymethodofaccounting權(quán)益法會計計算E(267)equitysharecapital權(quán)益股本E(268)equivalentunits當(dāng)量E(269)event事項E(270)exceptionalitems例外事項E(271)expectedvalue期望值E(272)expenditure支出E(273)expenses費用E(274)externalaudit外部審計E(275)externalfailurecost外部損失成本E(276)extraordinaryitems非常事項F(277)factorygoods讓售商品F(278)factoring應(yīng)收帳款讓售F(279)failvalue公允價值F(280)feedback反饋F(281)FIFO先近先出法F(282)finalaccounts年終報表F(283)financelease融資租賃F(284)financialaccounting財務(wù)會計F(285)financialaccountscalendaradjustment財務(wù)報表的日歷時間調(diào)整F(286)financialmanagement財務(wù)管理F(287)financialplanning財務(wù)計劃F(288)financialstatement財務(wù)報表F(289)finishedgoods完成品F(290)fixedasset固定資產(chǎn)F(291)fixedoverhead固定制造費用F(292)fixedassetturnover固定資產(chǎn)周轉(zhuǎn)率F(293)fixedassetsregister固定資產(chǎn)登記薄F(294)fixedcost固定成本F(295)flexedbudget變動限額預(yù)算F(296)flexiblebudget彈性預(yù)算F(297)floattime浮動時間F(298)floatingcharge流動抵押F(299)flowoffundsstatement資金流量表F(300)forecasting預(yù)測F(301)founder'sshares發(fā)起人股份F(302)fullcapacity滿負(fù)荷生產(chǎn)能力F(303)functioncosting職能成本計算F(304)functionalbudget職能預(yù)算F(305)fundaccounting基金會計F(306)fundamentalaccountingconcept基礎(chǔ)會計概念F(307)fungibleassets可互換資產(chǎn)F(308)futuristicplanning遠(yuǎn)景計劃G(309)gapanalysis間距分析G(310)gearing舉債經(jīng)營比率(杠桿)G(311)goalcongruence目標(biāo)一致性G(312)goingconcernconcept持續(xù)經(jīng)營概念G(313)goodsreceivednote商品收訖單G(314)goodwill商譽(yù)G(315)grossdividendyield總股息產(chǎn)出率G(316)grossmargin總邊際G(317)grossprofit毛利潤G(318)grossprofitpercentage毛利潤百分比G(319)group企業(yè)集團(tuán)G(320)groupaccounts集團(tuán)報表H(312)high-geared高結(jié)合杠桿(比例)H(313)hirepurchase租購H(314)historicalcost歷史成本H(315)historicalcostaccounting歷史成本會計H(316)hours小時H(317)hurdlerate最低可接受的報酬率I(318)idealstandard理想標(biāo)準(zhǔn)I(319)idlecapacityration閑置生產(chǎn)能力比率I(320)idletime閑置時間I(321)impersonalaccounts非記名賬戶I(322)imprestsystem定額備用制度I(323)incomeandexpenditureaccount收益和支出報表I(324)incompleterecords不完善記錄I(325)incrementalcost增量成本I(326)incrementalyield增量產(chǎn)出率I(327)indirectcost間接成本I(328)indirecthours間接小時I(329)insolvency無力償付I(330)intangibleasset無形資產(chǎn)I(331)integratedaccounts綜合報表I(332)interdependencyconcept關(guān)聯(lián)性概念I(lǐng)(333)interestcover利息保障倍數(shù)I(334)interlockingaccounts連鎖報表I(335)internalaudit內(nèi)部審計I(336)internalcheck內(nèi)部牽制I(337)internalcontrolsystem內(nèi)部控制體系I(338)internalfailurecost內(nèi)部損失成本I(339)internalrateofreturn(IRR)內(nèi)含報酬率I(340)inventory存貨I(341)investment投資I(342)investmentcenter投資中心I(343)invoiceregister發(fā)票登記薄I(344)issuedsharecapital已發(fā)行股本J(345)job定單J(346)jobcard工作卡J(347)jobcosting工作成本計算J(348)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