（推薦）會計專業(yè)術(shù)語中英文對照

1、如果您需要使用本文檔，請點擊下載按鈕下載!如果您需要使用本文檔，請點擊下載按鈕下載!A(1)ABC作業(yè)基礎(chǔ)成本計算A(2)absorbed overhead已吸收制造費用A(3)absorption costing吸收成本計算A(4)account帳戶,報表A(5)accounting postulate會計假設(shè)A(6)accounting series release會計公告文件A(7)accounting valuation會計計價A(8)account sale承銷清單A(9)accountability concept經(jīng)營責任概念A(10)accountancy會計職業(yè)A(11)acc

2、ountant會計師A(12)accounting會計A(13)agency cost代理成本A(14)accounting bases會計基礎(chǔ)A(15)accounting manual會計手冊A(16)accounting period會計期間A(17)accounting policies會計方針A(18)accounting rate of return會計報酬率A(19)accounting reference date會計參照日A(20)accounting reference period會計參照期間A(21)accrual concept應(yīng)計概念A(22)accrual exp

3、enses應(yīng)計費用A(23)acid test ration速動比率(酸性測試比率)A(24)acquisition購置A(25)acquisition accounting收購會計A(26)activity based accounting作業(yè)基礎(chǔ)成本計算A(27)adjusting events調(diào)整事項A(28)administrative expenses行政管理費A(29)advice note發(fā)貨通知A(30)amortization攤銷A(31)analytical review分析性檢查A(32)annual equivalent cost年度等量成本法A(33)annual r

4、eport and accounts年度報告和報表A(34)appraisal cost檢驗成本A(35)appropriation account盈余分配帳戶A(36)articles of association公司章程細則A(37)assets資產(chǎn)A(38)assets cover資產(chǎn)保障A(39)asset value per share每股資產(chǎn)價值A(chǔ)(40)associated company聯(lián)營公司A(41)attainable standard可達標準A(42)attributable profit可歸屬利潤A(43)audit審計A(44)audit report審計報告A(4

5、5)auditing standards審計準則A(46)authorized share capital額定股本A(47)available hours可用小時A(48)avoidable costs可避免成本B(49)back-to-back loan易幣貸款B(50)backflush accounting倒退成本計算B(51)bad debts壞帳B(52)bad debts ratio壞帳比率B(53)bank charges銀行手續(xù)費B(54)bank overdraft銀行透支B(55)bank reconciliation銀行存款調(diào)節(jié)表B(56)bank statement銀行

6、對帳單B(57)bankruptcy破產(chǎn)B(58)basis of apportionment分攤基礎(chǔ)B(59)batch批量B(60)batch costing分批成本計算B(61)beta factorB(市場)風險因素B(62)bill帳單B(63)bill of exchange匯票B(64)bill of landing提單B(65)bill of materials用料預計單B(66)bill payable應(yīng)付票據(jù)B(67)bill receivable應(yīng)收票據(jù)B(68)bin card存貨記錄卡B(69)bonus紅利B(70)book-keeping薄記B(71)Boston

7、 classification波士頓分類B(72)breakeven chart保本圖B(73)breakeven point保本點B(74)breaking-down time復位時間B(75)budget預算B(76)budget center預算中心B(77)budget cost allowance預算成本折讓B(78)budget manual預算手冊B(79)budget period預算期間B(80)budgetary control預算控制B(81)budgeted capacity預算生產(chǎn)能力B(82)burden制造費用B(83)business center經(jīng)營中心B(8

8、4)business entity營業(yè)個體B(85)business unit經(jīng)營單位B(86)buy-out management管理性購買產(chǎn)權(quán)B(87)by-product副產(chǎn)品C(88)called-up share capital催繳股本C(89)capacity生產(chǎn)能力C(90)capacity ratios生產(chǎn)能力比率C(91)capital資本C(92)capital assets pricing model資本資產(chǎn)計價模式C(93)capital commitment承偌資本C(94)capital employed已運用的資本C(95)capital expenditure資

9、本支出C(96)capital expenditure authorization資本支出核準C(97)capital expenditure control資本支出控制C(98)capital expenditure proposal資本支出申請C(99)capital funding planning資本基金籌集計劃C(100)capital gain資本收益C(101)capital investment appraisal資本投資評估C(102)capital maintenance資本保全C(103)capital resource planning資本資源計劃C(104)capit

10、al surplus資本盈余C(105)capital turnover資本周轉(zhuǎn)率C(106)card記錄卡C(107)cash現(xiàn)金C(108)cash account現(xiàn)金帳戶C(109)cash book現(xiàn)金帳薄C(110)cash cow金牛產(chǎn)品C(111)cash flow現(xiàn)金流量C(112)cash discounted現(xiàn)金貼現(xiàn)C(113)cash flow budget現(xiàn)金流量預算C(114)cash flow statement現(xiàn)金流量表C(115)cash ledger現(xiàn)金分類帳C(116)cash limit現(xiàn)金限額C(117)CCA現(xiàn)時成本會計C(118)center中心C(

11、119)changeover time變更時間C(120)chartered entity特許經(jīng)濟個體C(121)cheque支票C(122)cheque register支票登記薄C(123)coin analysis零錢分類C(124)classification分類C(125)clock card工時卡C(126)code代碼C(127)commitment accounting承偌確認會計C(128)common cost共同成本C(129)company limited by guarantee有限擔保責任公司C(130)company limited shares股份有限公司C(1

12、31)competitive position競爭能力狀況C(132)concept概念C(133)conglomerate跨行業(yè)企業(yè)C(134)consistency concept一致性概念C(135)consolidated accounts合并報表C(136)consolidation accounting合并會計C(137)consortium財團C(138)contingency plan應(yīng)急計劃C(139)contingent liabilities或有負債C(140)continuous operation連續(xù)生產(chǎn)C(141)contra抵消C(142)contract cos

13、t合同成本C(143)contract costing合同成本計算C(144)contribution貢獻毛益C(145)contribution ventre貢獻中心C(146)contribution chart貢獻圖C(147)contribution per unit of limiting factor ration單位限定因素的貢獻毛益比率C(148)contribution to sales ration貢獻毛益對銷售比率C(149)control控制C(150)control account控制帳戶C(151)control limits控制限度C(152)controllab

14、ility concept可控制概念C(153)controllable cost可控制成本C(154)conversion cost加工成本C(155)convertible loan stock可轉(zhuǎn)換為股票的貸款C(156)corporate appraisal公司評估C(157)corporate planning公司計劃C(158)corporate social reporting公司社會報告C(159)corporation股份公司C(160)cost成本C(161)cost account成本帳戶C(162)cost accounting成本會計C(163)cost accoun

15、ting manual成本手冊C(164)cost accounts calendar成本報表的日歷時間C(165)cost adjustment成本調(diào)整C(166)cost allocation成本分配C(167)cost apportionment成本分攤C(168)cost attribution成本歸屬C(169)cost audit成本審計C(170)cost behaviour成本性態(tài)C(171)cost benefit analysis成本效益分析C(172)cost center成本中心C(173)cost driver成本動因C(174)cost of capital資本成本

16、C(175)cost of conformance相符成本C(176)cost of goods sold銷貨成本C(177)cost of non-conformance非相符成本C(178)cost of sales銷售成本C(179)cost reduction成本降低C(180)cost structure成本結(jié)構(gòu)C(181)cost unit成本單位C(182)cost-volume-profit analysis(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)credit note貸項通知C(186)credit report信貸報

17、告書C(187)creditor債權(quán)人C(188)creditor days ratio應(yīng)付帳款天數(shù)率C(189)creditors ledger應(yīng)付帳款分類帳C(190)critical event關(guān)鍵事項C(191)critical path關(guān)鍵路線C(192)cumulative preference shares累積優(yōu)先股C(193)current account往來帳戶C(194)current asset流動資產(chǎn)C(195)current cost accounting現(xiàn)時成本會計C(196)current liabilities流動負債C(197)current purchasi

18、ng power accounting現(xiàn)時購買力會計C(198)current ration流動比率C(199)cut-off截止C(200)CVP本量利分析C(201)cycle time周轉(zhuǎn)時間D(202)debenture債券D(203)debit note借項通知D(204)debit capacity舉債能力D(205)debt ratio債務(wù)比率D(206)debtor債務(wù)人D(207)debtor days ratio應(yīng)收帳款天數(shù)率D(208)debtors應(yīng)收款D(209)debtors ledger應(yīng)收帳款分類帳D(210)debtor age analysis應(yīng)收帳款帳齡分

19、析D(211)decision driven costs決策連動成本D(212)decision tree決策樹D(213)defects次品D(214)deferred expenditure遞延支出D(215)deferred shares遞延股份D(216)deferred taxation遞延稅款D(217)delivery note交貨單D(218)departmental accounts部門報表D(219)departmental budget部門預算D(220)depreciation折舊D(221)dispatch note發(fā)運單D(222)development cost開

20、發(fā)成本D(223)differential cost差別成本D(224)direct hours yield直接工時產(chǎn)出率D(225)direct labour cost-standard標準直接人工成本D(226)direct labour efficiency-variance直接人工效率差異D(227)direct labour ratevariance直接人工費率差異D(228)direct labour total-variance直接人工總差異D(229)direct material mix-variance直接材料結(jié)構(gòu)差異D(230)direct price-variance直

21、接材料價格差異D(231)direct material total-variance直接材料總差異D(232)direct materials usage-variance直接材料用量差異D(233)direct materials yield-variance直接材料產(chǎn)出率差異D(234)direct cost直接成本D(235)direct debit直接借項D(236)direct hours yield直接小時產(chǎn)出率D(237)direct labour cost percentage rate直接人工成本百分比D(238)direct labour hour rate直接人工小時率

22、D(239)directs on indirect work間接工作事項上的工時D(240)discount rate貼現(xiàn)率D(241)discounted cash flow現(xiàn)金流量貼現(xiàn)D(242)discretionary cost酌量成本D(243)distribution cost攤銷成本D(244)diversions移用D(245)diverted hours移用小時D(246)diverted hours ratio移用工時比率D(247)dividend股利D(248)dividend cover股利產(chǎn)出率D(249)dividend per share每股股利D(250)do

23、g疲軟產(chǎn)品D(251)double entry accounting復式會計D(252)double-entry book-keeping復式薄記D(253)doubtful debts可疑債務(wù)D(254)down time停工時間D(255)dynamic programming動態(tài)規(guī)劃E(256)earning per share每股盈利E(257)earning ratio市盈率E(258)economic order quantity(EOQ)經(jīng)濟訂購批量E(259)efficient market hypothesis有效市場假設(shè)E(260)efficiency ration效率性比

24、率E(261)element of cost成本要素E(262)entity經(jīng)濟個體E(262)environmental audit環(huán)境審計E(263)environmental impact assessment環(huán)境影響評價E(264)EOQ經(jīng)濟訂購批量E(265)equity權(quán)益E(266)equity method of accounting權(quán)益法會計計算E(267)equity share capital權(quán)益股本E(268)equivalent units當量E(269)event事項E(270)exceptional items例外事項E(271)expected value期望值

25、E(272)expenditure支出E(273)expenses費用E(274)external audit外部審計E(275)external failure cost外部損失成本E(276)extraordinary items非常事項F(277)factory goods讓售商品F(278)factoring應(yīng)收帳款讓售F(279)fail value公允價值F(280)feedback反饋F(281)FIFO先近先出法F(282)final accounts年終報表F(283)finance lease融資租賃F(284)financial accounting財務(wù)會計F(285)f

26、inancial accounts calendar adjustment財務(wù)報表的日歷時間調(diào)整F(286)financial management財務(wù)管理F(287)financial planning財務(wù)計劃F(288)financial statement財務(wù)報表F(289)finished goods完成品F(290)fixed asset固定資產(chǎn)F(291)fixed overhead固定制造費用F(292)fixed asset turnover固定資產(chǎn)周轉(zhuǎn)率F(293)fixed assets register固定資產(chǎn)登記薄F(294)fixed cost固定成本F(295)fl

27、exed budget變動限額預算F(296)flexible budget彈性預算F(297)float time浮動時間F(298)floating charge流動抵押F(299)flow of funds statement資金流量表F(300)forecasting預測F(301)founders shares發(fā)起人股份F(302)full capacity滿負荷生產(chǎn)能力F(303)function costing職能成本計算F(304)functional budget職能預算F(305)fund accounting基金會計F(306)fundamental accounting

28、 concept基礎(chǔ)會計概念F(307)fungible assets可互換資產(chǎn)F(308)futuristic planning遠景計劃G(309)gap analysis間距分析 G(310)gearing舉債經(jīng)營比率(杠桿) G(311)goal congruence目標一致性 G(312)going concern concept持續(xù)經(jīng)營概念 G(313)goods received note商品收訖單 G(314)goodwill商譽 G(315)gross dividend yield總股息產(chǎn)出率 G(316)gross margin總邊際 G(317)gross profit毛利

29、潤 G(318)gross profit percentage毛利潤百分比 G(319)group企業(yè)集團 G(320)group accounts集團報表 H(312)high-geared高結(jié)合杠桿(比例) H(313)hire purchase租購 H(314)historical cost歷史成本 H(315)historical cost accounting歷史成本會計 H(316)hours小時 H(317)hurdle rate最低可接受的報酬率 I(318)ideal standard理想標準 I(319)idle capacity ration閑置生產(chǎn)能力比率 I(320)

30、idle time閑置時間 I(321)impersonal accounts非記名帳戶 I(322)imprest system定額備用制度 I(323)income and expenditure account收益和支出報表 I(324)incomplete records不完善記錄 I(325)incremental cost增量成本 I(326)incremental yield增量產(chǎn)出率 I(327)indirect cost間接成本 I(328)indirect hours間接小時 I(329)insolvency無力償付 I(330)intangible asset無形資產(chǎn) I

31、(331)integrated accounts綜合報表 I(332)interdependency concept關(guān)聯(lián)性概念 I(333)interest cover利息保障倍數(shù) I(334)interlocking accounts連鎖報表 I(335)internal audit內(nèi)部審計 I(336)internal check內(nèi)部牽制 I(337)internal control system內(nèi)部控制體系 I(338)internal failure cost內(nèi)部損失成本 I(339)internal rate of return(IRR)內(nèi)含報酬率 I(340)inventory存貨

32、 I(341)investment投資 I(342)investment center投資中心 I(343)invoice register發(fā)票登記薄 I(344)issued share capital已發(fā)行股本 J(345)job定單 J(346)job card工作卡 J(347)job costing工作成本計算 J(348)job sheet工作單 J(349)joint cost聯(lián)合成本 J(350)joint products聯(lián)產(chǎn)品 J(351)joint stock company股份公司 J(352)joint venture合資經(jīng)營 J(353)journal日記帳 J(3

33、54)just-in-time(JIT)適時制度 J(355)jusy-in-time production適時生產(chǎn) J(356)just-in-time purchasing適時購買 K(357)key factor關(guān)鍵因素 L(358)labour人工 L(359)labour transfer note人工轉(zhuǎn)移單 L(360)leaning curve學習曲線 L(361)ledger分類帳戶 L(362)length of order book定單平均周期 L(363)letter of credit信用證 L(364)leverage舉債經(jīng)營比率 L(365)liabilities負

34、債 L(366)life cycle costing壽命周期成本計算 L(367)LIFO后近先出法 L(368)limited liability company有限責任公司 L(369)limiting factor限制因素 L(370)line-item budget明細支出預算 L(371)liner programming線性規(guī)劃 L(372)liquid assets變現(xiàn)資產(chǎn) L(373)liquidation清算 L(374)liquidity ratios易變現(xiàn)比率 L(375)loan貸款 L(376)loan capital借入資本 L(377)long range pal

35、nning長期計劃 L(378)lost time record虛耗時間記錄 L(379)low geared低結(jié)合杠桿(比例) L(380)lower of cost or net realizable value concept成本或可變凈價孰低概念 M(381)machine hour rate機器小時率 M(382)machine time record機器時間記錄 M(383)managed cost管理成本 M(384)management accounting管理會計 M(385)management accounting concept管理會計概念 M(386)manageme

36、nt accounting guides管理會計指導方針 M(387)management audit管理審計 M(388)management buy-out管理性購買產(chǎn)權(quán) M(389)management by exception例外管理原則 M(390)margin邊際 M(391)margin of safety ration安全邊際比率 M(392)margin cost邊際成本 M(393)margin costing邊際成本計算 M(394)mark-down降低標價 M(395)mark-up提高標價 M(396)market risk premium市場分險補償 M(397)

37、market share市場份額 M(398)marketing cost營銷成本 M(399)matching concept配比概念 M(400)materiality concept重要性概念 M(401)materials requisition領(lǐng)料單 M(402)materials returned note退料單 M(403)materials transfer note材料轉(zhuǎn)移單 M(404)memorandum of association公司設(shè)立細則 M(405)merger兼并 M(406)merger accounting兼并會計 M(407)minority inter

38、est少數(shù)股權(quán) M(408)mixed cost混合成本 N(409)net assets凈資產(chǎn) N(410)net book value凈帳面價值 N(411)net liquid funds凈可變現(xiàn)資金 N(412)net margin凈邊際 N(413)net present value(NPV)凈現(xiàn)值 N(414)net profit凈利潤 N(415)net realizable value可變現(xiàn)凈值 N(416)net worth資產(chǎn)凈值 N(417)network analysis網(wǎng)絡(luò)分析 N(418)noise干撈 N(419)nominal account名義帳戶 N(420

39、)nominal share capital名義股本 N(421)nominal holding代理持有股份 N(422)non-adjusting events非調(diào)整事項 N(423)non-financial performance measurement非財務(wù)業(yè)績計量 N(424)non-intergrated accounts非綜合報表 N(425)non-liner programming非線性規(guī)劃 N(426)non-voting shares無表決權(quán)的股份 N(427)notional cost名義成本 N(428)number of days stock存貨周轉(zhuǎn)天數(shù) N(429

40、)number of weeks stock存貨周轉(zhuǎn)周數(shù) O(430)objective classification客體分類 O(431)obsolescence陳舊 O(432)off balance sheet finance資產(chǎn)負債表外籌資 O(433)offer for sale標價出售 O(434)operating budget經(jīng)營預算 O(435)operating lease經(jīng)營租賃 O(436)operating statement營業(yè)報表 O(437)operation time操作時間 O(438)operational control經(jīng)營控制 O(439)operat

41、ional gearing經(jīng)營杠桿 O(440)operating plans經(jīng)營計劃 O(441)opportunity cost機會成本 O(442)order定單 O(443)ordinary shares普通股 O(444)out-of-date cheque過期支票 O(445)over capitalization過分資本化 O(446)overhead制造費用 O(447)overhead absorption rate制造費用分配率 O(448)overhead cost制造費用 O(449)overtrading超過營業(yè)資金的經(jīng)營 P(450)paid cheque已付支票

42、P(451)paid-up share capital認定股本 P(452)parent company母公司 P(453)pareto distribution帕累托分布 P(454)participating preference shares參與優(yōu)先股 P(455)partnership合伙 P(456)payable ledger應(yīng)付款項帳戶 P(457)payback回收期 P(458)payments and receipts account收入和支出報表 P(459)payments withheld保留款額 P(460)payroll工資單 P(461)payroll analysis工資分析 P(462)percentage profit on turnover利潤對營業(yè)額比率 P(463)period cost期間成本 P(464)perpetual inventory永續(xù)盤存 P(465)personal account記名帳戶 P(466)PEPT項目評審法 P(467)petty cash account備用金帳戶 P(468)petty cash voucher備用金憑證 P(469)physical inventory實地盤存 P