會(huì)計(jì)常用詞匯

/index_111.html常用會(huì)計(jì)英語詞匯基本詞匯

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(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)accountingrateofreturn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(17)accrualexpenses應(yīng)計(jì)費(fèi)用

A(18)acidtestratio速動(dòng)比率(酸性測(cè)試比率)

A(19)acquisition收購

A(20)acquisitionaccounting收購會(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)analyticalreview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(33)associatedcompany聯(lián)營(yíng)公司

A(34)attainablestandard可達(dá)標(biāo)準(zhǔn)

A(35)attributableprofit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

B(42)back-to-backloan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)bankreconciliation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B

B(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(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)budgetcostallowance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)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

C(86)capitalexpenditure資本支出

C(87)capitalexpenditureauthorization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(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)cashflowbudget現(xiàn)金流量預(yù)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(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)chequeregister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)consolidatedaccounts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)

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

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)costaccounting成本會(huì)計(jì)

C(148)costaccountingmanual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)?/p>

C(152)costattribution成本歸屬

C(153)costaudit成本審計(jì)

C(154)costbenefitanalysis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)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)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(xiàng)

C(172)criticalpath關(guān)鍵路線

C(173)cumulativepreferenceshares累積優(yōu)先股

C(174)currentasset流動(dòng)資產(chǎn)

C(175)currentcostaccounting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)debenture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(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)directlabourcostpercentagerate直接人工成本百分比

D(207)directlabourhourrate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股利產(chǎn)出率

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-entrybook-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)訂購批量

E(228)efficientmarkethypothesis有效市場(chǎng)假設(shè)

E(229)efficiencyration效率性比率

E(230)elementofcost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)exceptionalitems例外事項(xiàng)

E(241)expectedvalue期望值

E(242)expenditure支出

O(410)obsolescence陳舊

O(411)offbalancesheetfinance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(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(424)overcapitalization過分資本化

O(425)overhead制造費(fèi)用

O(426)overheadabsorptionrate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)paidcheque已付支票

P(430)paid-upsharecapital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)paymentsandreceiptsaccount收入和支出報(bào)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(rùn)對(duì)營(yíng)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(xiàng)目評(píng)審法

P(446)pettycashaccount備用金賬戶

P(447)pettycashvoucher備用金憑證

P(448)physicalinventory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)postbalancesheetevents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購置前損失

P(457)pre-acquisitionprofits購置前利潤(rùn)

P(458)preferenceshares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(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)primeentry-booksof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)先順序體制的預(yù)算

P(471)privatecompany私人公司

P(472)pro-formainvoice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

P(482)profitperemployee每員工利潤(rùn)

P(483)profitretainedfortheyear年度利潤(rùn)留存

P(484)profittoturnoverratio利潤(rùn)對(duì)營(yíng)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(xiàng)目評(píng)審法

P(489)projection預(yù)計(jì)

P(490)promissorynote本票

P(491)prospectus募債說明書

P(492)provisionsforliabilitiesandcharges償債和費(fèi)用準(zhǔn)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(qǐng)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(duì)時(shí)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)receiptsandpaymentsaccount收入和支付報(bào)表

R(505)receivableledger應(yīng)收款項(xiàng)賬戶

R(506)redeemableshares可贖回股份

R(507)redemption贖回

R(508)registeredsharecapital注冊(cè)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(jià)格

R(515)report報(bào)表

R(516)reporting報(bào)告

R(517)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(zé)任中心

R(522)retentionmoney保留款額

R(523)returnoncapitalemployed運(yùn)用資本報(bào)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)revenueinvestment收入性投資

R(529)rightissue認(rèn)股權(quán)發(fā)行

R(530)rollingbudget滾動(dòng)預(yù)算

R(531)rollingforecast滾動(dòng)預(yù)測(cè)

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(dān)保的債權(quán)人

S(538)segmentalreporting分部報(bào)告

S(539)sellingcost銷售成本

S(540)semi-fixedcost半固定成本

S(541)semi-variablecost半變動(dòng)成本

S(542)sensitivityanalysis敏感性分析

S(543)servicecostcenter服務(wù)成本中心

S(544)servicecosting服務(wù)成本計(jì)算

S(545)set-uptime安裝時(shí)間

S(546)shadowprices影子價(jià)格

S(547)share股票

S(548)sharecapital股份資本

S(549)shareoptionscheme購股權(quán)證方案

S(550)sharepremium股票溢價(jià)

S(551)sightdraft即期匯票

S(552)single-entrybook-keeping單式薄記

S(553)sinkingfund償債基金

S(554)slacktime松弛時(shí)間

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S(557)sourceandapplicationoffundsstatement資金來源和運(yùn)用表

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S(559)staffcosts職工成本

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S(563)stock存貨

S(564)stockcontrol存貨控制

S(565)stockturnover存貨周轉(zhuǎn)率

S(566)stocktaking盤點(diǎn)存貨

S(567)storesrequisition領(lǐng)料申請(qǐng)單

S(568)strategicbusinessunit戰(zhàn)略性經(jīng)營(yíng)單位

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S(570)strategicplanning戰(zhàn)略計(jì)劃

S(571)strategy戰(zhàn)略

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S(579)SWOTanal