會計報表中的英文

1、常用會計英語詞匯基本詞匯A(1)account賬戶，報表A(2)accountingpostulate會計假設(shè)A(3)accountingvaluation會計計價A(4)accountabilityconcept經(jīng)營責任概念A(5)accountancy會計職業(yè)A(6)accountant會計師A(7)accounting會計A(8)agencycost代理成本A(9)accountingbases會計基礎(chǔ)A(10)accountingmanual會計手冊A(11)accountingperiod會計期間A(12)accountingpolicies會計方針A(13)accountingra

2、teofreturn會計報酬率A(14)accountingreferencedate會計參照日A(15)accountingreferenceperiod會計參照期間A(16)accrualconcept應(yīng)計概念A(17)accrualexpenses應(yīng)計費用A(18)acidtestratio速動比率(酸性測試比率)A(19)acquisition收購A(20)acquisitionaccounting收購會計A(21)adjustingevents調(diào)整事項A(22)administrativeexpenses行政管理費A(23)amortization攤銷A(24)analyticalr

3、eview分析性復核A(25)annualequivalentcost年度等量成本法A(26)annualreportandaccounts年度報告和報表A(27)appraisalcost檢驗成本A(28)appropriationaccount盈余分配賬戶A(29)articlesofassociation公司章程細則A(30)assets資產(chǎn)A(31)assetscover資產(chǎn)擔保A(32)assetvaluepershare每股資產(chǎn)價值A(chǔ)(33)associatedcompany聯(lián)營公司A(34)attainablestandard可達標準A(35)attributableprofit

4、可歸屬利潤A(36)audit審計A(37)auditreport審計報告A(38)auditingstandards審計準則A(39)authorizedsharecapital額定股本A(40)availablehours可用小時A(41)avoidablecosts可避免成本B(42)back-to-backloan易幣貸款B(43)backflushaccounting倒退成本計算B(44)baddebts壞帳B(45)baddebtsratio壞帳比率B(46)bankcharges銀行手續(xù)費B(47)bankoverdraft銀行透支B(48)bankreconciliation銀

5、行存款調(diào)節(jié)表B(49)bankstatement銀行對賬單B(50)bankruptcy破產(chǎn)B(51)basisofapportionment分攤基礎(chǔ)B(52)batch批量B(53)batchcosting分批成本計算B(54)betafactorB(市場)風險因素BB(55)bill賬單B(56)billofexchange匯票B(57)billoflading提單B(58)billofmaterials用料預計單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(63)book-keeping

6、薄記B(64)Bostonclassification波士頓分類B(65)breakevenchart保本圖B(66)breakevenpoint保本點B(67)breaking-downtime復位時間B(68)budget預算B(69)budgetcenter預算中心B(70)budgetcostallowance預算成本折讓B(71)budgetmanual預算手冊B(72)budgetperiod預算期間B(73)budgetarycontrol預算控制B(74)budgetedcapacity預算生產(chǎn)能力B(75)businesscenter經(jīng)營中心B(76)businessenti

7、ty營業(yè)個體B(77)businessunit經(jīng)營單位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)計價模式C(84)capitalcommitment承諾資本C(85)capitalemployed已運用的資本C(86)capitalexpenditure資本支出C(87)capitalexpenditureauthorization資本支出核準C(88)capit

8、alexpenditurecontrol資本支出控制C(89)capitalexpenditureproposal資本支出申請C(90)capitalfundingplanning資本基金籌集計劃C(91)capitalgain資本收益C(92)capitalinvestmentappraisal資本投資評估C(93)capitalmaintenance資本保全C(94)capitalresourceplanning資本資源計劃C(95)capitalsurplus資本盈余C(96)capitalturnover資本周轉(zhuǎn)率C(97)card記錄卡C(98)cash現(xiàn)金C(99)cashacco

9、unt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)cashflowbudget現(xiàn)金流量預算C(104)cashflowstatement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)時成本會計C(108)center中心C(109)changeovertime變更時間C(110)charteredentity特許經(jīng)濟個體C(111)cheque支票C(112)chequeregister支票登記薄C(113)classification分類C(114

10、)clockcard工時卡C(115)code代碼C(116)commitmentaccounting承諾確認會計C(117)commoncost共同成本C(118)companylimitedbyguarantee有限擔保責任公司C(119)companylimitedbyshares股份有限公司C(120)competitiveposition競爭能力狀況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)consolidatedaccounts合并報表C(125)consolidationacc

11、ounting合并會計C(126)consortium財團C(127)contingencyplan應(yīng)急計劃C(128)contingentliabilities或有負債C(129)continuousoperation連續(xù)生產(chǎn)C(130)contra抵消C(131)contractcost合同成本C(132)contractcosting合同成本計算C(133)contributioncentre貢獻中心C(134)contributionchart貢獻圖C(135)control控制C(136)controlaccount控制賬戶C(137)controllimits控制限度C(138)c

12、ontrollabilityconcept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公司評估C(143)corporateplanning公司計劃C(144)corporatesocialreporting公司社會報告C(145)cost成本C(146)costaccount成本賬戶C(147)costaccounting成本會計C(148)costaccountingmanual成本手冊C(149)cost

13、adjustment成本調(diào)整C(150)costallocation成本分配C(151)costapportionment成本分攤C(152)costattribution成本歸屬C(153)costaudit成本審計C(154)costbenefitanalysis成本效益分析C(155)costcenter成本中心C(156)costdriver成本動因C(157)costofcapital資本成本C(158)costofgoodssold銷貨成本C(159)costofnon-conformance非相符成本C(160)costofsales銷售成本C(161)costreduction

14、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成本計算C(166)creditnote貸項通知C(167)creditreport信貸報告書C(168)creditor債權(quán)人C(169)creditordaysratio應(yīng)付賬款天數(shù)率C(170)creditorsledger應(yīng)付賬款分類賬C(171)criticalevent關(guān)鍵事項C(172)criticalpath關(guān)鍵路線C(173)cumulativepreferenceshares累

15、積優(yōu)先股C(174)currentasset流動資產(chǎn)C(175)currentcostaccounting現(xiàn)時成本會計C(176)currentliabilities流動負債C(177)currentpurchasingpoweraccounting現(xiàn)時購買力會計C(178)currentratio流動比率C(179)cut-off截止C(180)CVP本量利分析C(181)cycletime周轉(zhuǎn)時間D(182)debenture債券D(183)debitnote借項通知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

16、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(195)deferredtaxation遞延稅款D(196)deliverynote交貨單D(197)departmentalaccounts部門報表D(198)departm

17、entalbudget部門預算D(199)depreciation折舊D(200)dispatchnote發(fā)運單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D(205)directhoursyield直接小時產(chǎn)出率D(206)directlabourcostpercentagerate直接人工成本百分比D(207)directlabourhourrate直接人工小時率D(208)directsonindirectwork間接工作事項上的工時D(209)di

18、scountrate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D(215)divertedhoursratio移用工時比率D(216)dividend股利D(217)dividendcover股利產(chǎn)出率D(218)dividendpershare每股股利D(219)dog疲軟產(chǎn)品D(220)doubleentryaccounting復式會計D(221)double-entrybook-

19、keeping復式薄記D(222)doubtfuldebts可疑債務(wù)D(223)downtime停工時間D(224)dynamicprogramming動態(tài)規(guī)劃E(225)earningpershare每股盈利E(226)earningratio市盈率E(227)economicorderquantity(EOQ)經(jīng)濟訂購批量E(228)efficientmarkethypothesis有效市場假設(shè)E(229)efficiencyration效率性比率E(230)elementofcost成本要素E(231)entity經(jīng)濟個體E(232)environmentalaudit環(huán)境審計E(233

20、)environmentalimpactassessment環(huán)境影響評價E(234)EOQ經(jīng)濟訂購批量E(235)equity權(quán)益E(236)equitymethodofaccounting權(quán)益法會計計算E(237)equitysharecapital權(quán)益股本E(238)equivalentunits當量E(239)event事項E(240)exceptionalitems例外事項E(241)expectedvalue期望值E(242)expenditure支出E(243)expenses費用E(244)externalaudit外部審計E(245)externalfailurecost外部損

21、失成本E(246)extraordinaryitems非常事項F(247)factorygoods讓售商品F(248)factoring應(yīng)收帳款讓售F(249)fairvalue公允價值F(250)feedback反饋F(251)FIFO先近先出法F(252)finalaccounts年終報表F(253)financelease融資租賃F(254)financialaccounting財務(wù)會計F(255)financialaccountscalendaradjustment財務(wù)報表的日歷時間調(diào)整F(256)financialmanagement財務(wù)管理F(257)financialplanni

22、ng財務(wù)計劃F(258)financialstatement財務(wù)報表F(259)finishedgoods完成品F(260)fixedasset固定資產(chǎn)F(261)fixedoverhead固定制造費用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)fixedcost固定成本F(265)flexedbudget變動限額預算F(266)flexiblebudget彈性預算F(267)floattime浮動時間F(268)floatingcharge流動抵押F(269)flowoffundsstatement

23、資金流量表F(270)forecasting預測F(271)founder'sshares發(fā)起人股份F(272)fullcapacity滿負荷生產(chǎn)能力F(273)functioncosting職能成本計算F(274)functionalbudget職能預算F(275)fundaccounting基金會計F(276)fundamentalaccountingconcept基礎(chǔ)會計概念F(277)fungibleassets可互換資產(chǎn)F(278)futuristicplanning遠景計劃G(279)gapanalysis間距分析G(280)gearing舉債經(jīng)營比率(杠桿)G(281)g

24、oalcongruence目標一致性G(282)goingconcernconcept持續(xù)經(jīng)營概念G(283)goodsreceivednote商品收訖單G(284)goodwill商譽G(285)grossdividendyield總股息產(chǎn)出率G(286)grossmargin總邊際G(287)grossprofit毛利潤G(288)grossprofitpercentage毛利潤百分比G(289)group企業(yè)集團G(290)groupaccounts集團報表H(291)high-geared高結(jié)合杠桿(比例)H(292)hirepurchase租購H(293)historicalcost

25、歷史成本H(294)historicalcostaccounting歷史成本會計H(295)hours小時H(296)hurdlerate最低可接受的報酬率I(297)idealstandard理想標準I(298)idlecapacityration閑置生產(chǎn)能力比率I(299)idletime閑置時間I(300)impersonalaccounts非記名賬戶I(301)imprestsystem定額備用制度I(302)incomeandexpenditureaccount收益和支出報表I(303)incompleterecords不完善記錄I(304)incrementalcost增量成本I(

26、305)incrementalyield增量產(chǎn)出率I(306)indirectcost間接成本I(307)indirecthours間接小時I(308)insolvency無力償付I(309)intangibleasset無形資產(chǎn)I(310)integratedaccounts綜合報表I(311)interdependencyconcept關(guān)聯(lián)性概念I(lǐng)(312)interestcover利息保障倍數(shù)I(313)interlockingaccounts連鎖報表I(314)internalaudit內(nèi)部審計I(315)internalcheck內(nèi)部牽制I(316)internalcontrolsy

27、stem內(nèi)部控制體系I(317)internalfailurecost內(nèi)部損失成本I(318)internalrateofreturn(IRR)內(nèi)含報酬率I(319)inventory存貨I(320)investment投資I(321)investmentcenter投資中心I(322)invoiceregister發(fā)票登記薄I(323)issuedsharecapital已發(fā)行股本J(324)job定單J(325)jobcard工作卡J(326)jobcosting工作成本計算J(327)jobsheet工作單J(328)jointcost聯(lián)合成本J(329)jointproducts聯(lián)產(chǎn)品

28、J(330)jointstockcompany股份公司J(331)jointventure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-timeproduction適時生產(chǎn)J(335)just-in-timepurchasing適時購買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學習曲線L(340)ledger分類賬戶L(341)lengthoforderbook定單平均周期L(342)letterofc

29、redit信用證L(343)leverage舉債經(jīng)營比率L(344)liabilities負債L(345)lifecyclecosting壽命周期成本計算L(346)LIFO后近先出法L(347)limitedliabilitycompany有限責任公司L(348)limitingfactor限制因素L(349)line-itembudget明細支出預算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

30、借入資本L(356)longrangeplanning長期計劃L(357)losttimerecord虛耗時間記錄L(358)lowgeared低結(jié)合杠桿(比例)L(359)lowerofcostornetrealizablevalueconcept成本或可變凈價孰低概念M(360)machinehourrate機器小時率M(361)machinetimerecord機器時間記錄M(362)managedcost管理成本M(363)managementaccounting管理會計M(364)managementaccountingconcept管理會計概念M(365)managementacc

31、ountingguides管理會計指導方針M(366)managementaudit管理審計M(367)managementbuy-out管理性購買產(chǎn)權(quán)M(368)managementbyexception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邊際成本計算M(373)mark-down降低標價M(374)mark-up提高標價M(375)marketriskpremium市場分險補償M(376)marketshare市場份額M(377)marketin

32、gcost營銷成本M(378)matchingconcept配比概念M(379)materialityconcept重要性概念M(380)materialsrequisition領(lǐng)料單M(381)materialsreturnednote退料單M(382)materialstransfernote材料轉(zhuǎn)移單M(383)memorandumofassociation公司設(shè)立細則M(384)merger兼并M(385)mergeraccounting兼并會計M(386)minorityinterest少數(shù)股權(quán)M(387)mixedcost混合成本N(388)netassets凈資產(chǎn)N(389)ne

33、tbookvalue凈賬面價值N(390)netliquidfunds凈可變現(xiàn)資金N(391)netmargin凈邊際N(392)netpresentvalue(NPV)凈現(xiàn)值N(393)netprofit凈利潤N(394)netrealizablevalue可變現(xiàn)凈值N(395)networth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

34、N(402)non-financialperformancemeasurement非財務(wù)業(yè)績計量N(403)non-integratedaccounts非綜合報表N(404)non-linerprogramming非線性規(guī)劃N(405)non-votingshares無表決權(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)offbalancesheetfina

35、nce資產(chǎn)負債表外籌資O(412)offerforsale標價出售O(413)operatingbudget經(jīng)營預算O(414)operatinglease經(jīng)營租賃O(415)operatingstatement營業(yè)報表O(416)operationtime操作時間O(417)operationalcontrol經(jīng)營控制O(418)operationalgearing經(jīng)營杠桿O(419)operatingplans經(jīng)營計劃O(420)opportunitycost機會成本O(421)order定單O(422)ordinaryshares普通股O(423)out-of-datecheque過期支

36、票O(jiān)(424)overcapitalization過分資本化O(425)overhead制造費用O(426)overheadabsorptionrate制造費用分配率O(427)overheadcost制造費用O(428)overtrading超過營業(yè)資金的經(jīng)營P(429)paidcheque已付支票P(430)paid-upsharecapital認定股本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)paya

37、bleledger應(yīng)付款項賬戶P(436)payback回收期P(437)paymentsandreceiptsaccount收入和支出報表P(438)paymentswithheld保留款額P(439)payroll工資單P(440)payrollanalysis工資分析P(441)percentageprofitonturnover利潤對營業(yè)額比率P(442)periodcost期間成本P(443)perpetualinventory永續(xù)盤存P(444)personalaccount記名賬戶P(445)PEPT項目評審法P(446)pettycashaccount備用金賬戶P(447)pe

38、ttycashvoucher備用金憑證P(448)physicalinventory實地盤存P(449)planning計劃P(450)planninghorizon計劃時限P(451)planningperiod計劃期間P(452)policycost政策成本P(453)positionaudit狀況審計P(454)postbalancesheetevents資產(chǎn)負債表編后事項P(455)practicalcapacity實際生產(chǎn)能力P(456)pre-acquisitionlosses購置前損失P(457)pre-acquisitionprofits購置前利潤P(458)preferenc

39、eshares優(yōu)先股P(459)preferencecreditors優(yōu)先債權(quán)人P(460)preferredcreditors優(yōu)先債權(quán)人P(461)prepayments預付款項P(462)presentvalue現(xiàn)值P(463)preventioncost預防成本P(464)priceratio市盈率P(465)primecost主要成本P(466)primeentry-booksof原始分錄登記薄P(467)principalbudgetfactor主要預算因素P(468)priorchargecapital優(yōu)先股P(469)prioryearadjustments以前年度調(diào)整P(470

40、)prioritybasebudgeting優(yōu)先順序體制的預算P(471)privatecompany私人公司P(472)pro-formainvoice預開發(fā)票P(473)problemchild問號產(chǎn)品P(474)processcosting分步成本計算P(475)processtime加工時間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)profit

41、center利潤中心P(482)profitperemployee每員工利潤P(483)profitretainedfortheyear年度利潤留存P(484)profittoturnoverratio利潤對營業(yè)額比率P(485)profit-volumegraph利量圖P(486)profitabilityindex盈利指數(shù)P(487)programming規(guī)劃P(488)projectevaluationandreviewtechnique項目評審法P(489)projection預計P(490)promissorynote本票P(491)prospectus募債說明書P(492)prov

42、isionsforliabilitiesandcharges償債和費用準備P(493)prudentconcept穩(wěn)健性概念P(494)publiccompany公開公司P(495)purchaseorder訂購單P(496)purchaserequisition請購單P(497)purchaseledger采購賬戶Q(498)qualityrelatedcosts質(zhì)量有關(guān)成本Q(499)queuingtime排隊時間R(500)rate率R(501)ratio比率R(502)rationpyramid比率金字塔R(503)rawmaterial原材料R(504)receiptsandpaym

43、entsaccount收入和支付報表R(505)receivableledger應(yīng)收款項賬戶R(506)redeemableshares可贖回股份R(507)redemption贖回R(508)registeredsharecapital注冊資本R(509)rejects廢品R(510)relevancyconcept相關(guān)性概念R(511)relevantcosts相關(guān)成本R(512)relevantrange相關(guān)范圍R(513)reliabilityconcept可靠性概念R(514)replacementprice重置價格R(515)report報表R(516)reporting報告R(5

44、17)researchcost，applied應(yīng)用性研究成本R(518)researchcost，pureorbasic理論或基礎(chǔ)研究成本R(519)reserves留存收益R(520)residualincome剩余收益R(521)responsibilitycenter責任中心R(522)retentionmoney保留款額R(523)returnoncapitalemployed運用資本報酬率R(524)returns退回R(525)revenue收入R(526)revenuecenter收入中心R(527)revenueexpenditure收益支出R(528)revenueinves

45、tment收入性投資R(529)rightissue認股權(quán)發(fā)行R(530)rollingbudget滾動預算R(531)rollingforecast滾動預測S(532)salesledger銷售分類賬S(533)salesorder銷售定單S(534)salesperemployee每員工銷售額S(535)scrap廢料S(536)scripissue紅股發(fā)行S(537)securedcreditors有擔保的債權(quán)人S(538)segmentalreporting分部報告S(539)sellingcost銷售成本S(540)semi-fixedcost半固定成本S(541)semi-variablecost半變動成本S(542)sensitivityanalysis敏感性分析S(543)servicecostcenter服務(wù)成本中心S(544)servicecosting