会计常用词汇

1、分摊基础分批成本计算市场 ）风险因素 B提单用料预计单常用会计英语词汇基本词汇A (1)account 账户 , 报表A (2)accounting postulate会计假设A (3)accounting valuation会计计价A (4)accountability concept 经营责任概念A (5)accountancy 会计职业A (6)accountant 会计师A (7)accounting 会计A (8)agency cost代理成本A (9)accounting bases 会计基础A (10)accounting manual会计手册A (11)accounting p

2、eriod会计期间A (12)accounting policies会计方针A (13)accounting rate of return会计报酬率A (14)accounting reference date会计参照日A (15)accounting reference period 会计参 照期间A (38)auditing standards 审计准则A (39)authorized share capital 额定股本A (40)available hours 可用小时A (41)avoidable costs 可避免成本B (42)back-to-back loan 易币贷款B (4

3、3)backflush accounting 倒退成本计算B (44)bad debts 坏帐B (45)bad debts ratio 坏帐比率B (46)bank charges 银行手续费B (47)bank overdraft 银行透支B (48)bank reconciliation 银行存款调节表B (49)bank statement 银行对账单B (50)bankruptcy 破产B (51)basis of apportionmentB (52)batch 批量B (53)batch costingB (54)beta factor B (B (55)bill 账单B (56

4、)bill of exchangeB (57)bill of ladingB (58)bill of materialsB (59)bill payable 应付票据A (16)accrual conceptA (17)accrual expensesA (18)acid test ratio应计概念应计费用速动比率 （ 酸性测试B (60)bill receivable 应收票据B (61)bin card 存货记录卡比率）B (62)bonus 红利B (63)book-keeping 薄记A (19)acquisition 收购A (20)acquisition accounting收购

5、会计A (21)adjusting events 调整事项A (22)administrative expenses 行政管理费A (23)amortization 摊销A (24)analytical review 分析性复核A (25)annual equivalent cost 年度等量成 本法A (26)annual report and accounts年度报告和报表A (27)appraisal cost 检验成本A (28)appropriation account盈余分配账户A (29)articles of association 公司章程细 则A (30)assets 资产

6、A (31)assets cover 资产担保A (32)asset value per share 每股资产价值A (33)associated company 联营公司A (34)attainable standard可达标准A (35)attributable profit可归属利润A (36)audit 审计A (37)audit report 审计报告B (64)Boston classification 波士顿分类B (65)breakeven chart保本图B (66)breakeven point保本点B (67)breaking-down time 复位时间B (68)bu

7、dget 预算B (69)budget center预算中心B (70)budget cost allowance预算成本折让B (71)budget manual 预算手册B (72)budget period预算期间B (73)budgetary control 预算控制B (74)budgeted capacity 预算生产能力B (75)business center 经营中心B (76)business entity 营业个体B (77)business unit 经营单位B (78)by-product 副产品C (79)called-up share capital催缴股本C (

8、80)capacity 生产能力C (81)capacity ratios生产能力比率C (82)capital 资本C (83)capital assets pricing model资本资产计价模式C (84)capital commitment 承诺资本C (85)capital employed 已运用的资本C (86)capital expenditure 资本支出C (87)capital expenditure authorization 资本支出核准C (88)capital expenditure control 资本支 出控制C (89)capital expenditur

9、e proposal 资本 支出申请C (90)capital funding planning资本基金筹集计划C (91)capital gain 资本收益C (92)capital investment appraisal 资本 投资评估C (93)capital maintenance 资本保全C (94)capital resource planning 资本资源 计划C (95)capital surplus 资本盈余C (96)capital turnover 资本周转率C (97)card 记录卡C (98)cash 现金C (99)cash account 现金账户C (100

10、)cash book 现金账薄C (101)cash cow 金牛产品C (102)cash flow 现金流量C (103)cash flow budget 现金流量预算C (104)cash flow statement 现金流量表C (105)cash ledger 现金分类账C (106)cash limit 现金限额C (107)CCA 现时成本会计C (108)center 中心C (109)changeover time 变更时间C (110)chartered entity 特许经济个体C (111)cheque 支票C (112)cheque register支票登记薄C (

11、113)classification 分类C (114)clock card 工时卡C (115)code 代码C (116)commitment accounting承诺确认会计C (117)common cost 共同成本C (118)company limited by guarantee有限担保责任公司C (119)company limited by shares 股份有 限公司C (120)competitive position 竞争能力状况C (121)concept 概念C (122)conglomerate 跨行业企业C (123)consistency concept 一

12、致性概念C (124)consolidated accounts 合并报表C (125)consolidation accounting 合并会计C (126)consortium 财团C (127)contingency plan应急计划C (128)contingent liabilities或有负债C (129)continuous operation 连续生产C (130)contra 抵消C (131)contract cost 合同成本C (132)contract costing合同成本计算C (133)contribution centre 贡献中心C (134)contrib

13、ution chart 贡献图C (135)control 控制C (136)control account 控制账户C (137)control limits 控制限度C (138)controllability concept 可控制概 念C (139)controllable cost 可控制成本C (140)conversion cost 加工成本C (141)convertible loan stock 可转换为股 票的贷款C (142)corporate appraisal公司评估C (143)corporate planning公司计划C (144)corporate socia

14、l reporting公司社会报告C (145)cost 成本C (146)cost account 成本账户C (147)cost accounting 成本会计C (148)cost accounting manual 成本手册C (149)cost adjustment成本调整C (150)cost allocation成本分配C (151)cost apportionment 成本分摊C (152)cost attribution 成本归属C (153)cost audit 成本审计C (154)cost benefit analysis 成本效益分 析C (155)cost cent

15、er成本中心C (156)cost driver成本动因C (157)cost of capital 资本成本C (158)cost of goods sold 销货成本C (159)cost of non-conformance 非相符成 本C (160)cost of sales 销售成本C (161)cost reduction成本降低C (162)cost structure成本结构C (163)cost unit 成本单位C (164)cost-volume-profit analysis(CVP) 本量利分析C (165)costing 成本计算C (166)credit note

16、 贷项通知C (167)credit report 信贷报告书C (168)creditor 债权人C (169)creditor days ratio 应付账款天数 率C (170)creditors ledgerC (171)critical eventC (172)critical path应付账款分类账关键事项关键路线C (173)cumulative preference shares 累积 优先股C (174)current asset 流动资产C (175)current cost accounting 现时成本 会计C (176)current liabilities 流动负债

17、C (177)current purchasing power accounting 现时购买力会计C (178)current ratio 流动比率C (179)cut-off 截止C (180)CVP 本量利分析C (181)cycle time 周转时间D (182)debenture 债券D (183)debit note借项通知D (184)debit capacity举债能力D (185)debt ratio 债务比率D (186)debtor 债务人 ; 应收账款D (187)debtor days ratio 应收账款天数率D (188)debtors ledger应收账款分类

18、账D (189)debtor age analysis应收账款账龄分析D (190)decision driven costs 决策连动成 本D (191)decision tree决策树D (192)defects 次品D (193)deferred expenditure 递延支出D (194)deferred shares 递延股份D (195)deferred taxation 递延税款D (196)delivery note 交货单D (197)departmental accounts 部门报表D (198)departmental budget 部门预算D (199)deprec

19、iation 折旧D (200)dispatch note 发运单D (201)development cost 开发成本D (202)differential cost 差别成本D (203)direct cost 直接成本D (204)direct debit 直接借项D (205)direct hours yield 直接小时产出率D (206)direct labour cost percentage rate 直接人工成本百分比D (207)direct labour hour rate直接人工小时率D (208)directs on indirect work间接工作事项上的工时D

20、 (209)discount rate 贴现率D (210)discounted cash flow现金流量贴现D (211)discretionary cost 酌量成本D (212)distribution cost摊销成本D (213)diversions 移用D (214)diverted hours 移用小时D (215)diverted hours ratio 移用工时比率D (216)dividend 股利D (217)dividend cover 股利产出率D (218)dividend per share 每股股利D (219)dog 疲软产品D (220)double en

21、try accounting复式会计D (221)double-entry book-keeping 复式薄 记D (222)doubtful debts 可疑债务D (223)down time 停工时间D (224)dynamic programming 动态规划 E (225)earning per share每股盈利E (226)earning ratio市盈率E (227)economic order quantity(EOQ)经济订购批量E (228)efficient market hypothesis有效市场假设E (229)efficiency ration效率性比率E (2

22、30)element of cost成本要素E (231)entity经济个体E (232)environmental audit环境审计E (233)environmental impact assessment 环 境影响评价E (234)EOQ 经济订购批量E (235)equity 权益E (236)equity method of accounting权益法会计计算E (237)equity share capital权益股本E (238)equivalent units当量E (239)event 事项E (240)exceptional items例外事项E (241)expec

23、ted value期望值E (242)expenditure 支出E (243)expenses 费用E (244)external audit外部审计E (245)external failure cost 外部损失成 本E (246)extraordinary items非常事项F (247)factory goods让售商品F (248)factoring应收帐款让售F (249)fair value公允价值F (250)feedback 反馈F (251)FIFO 先近先出法F (252)final accounts年终报表F (253)finance lease融资租赁F (254)

24、financial accounting财务会计F (255)financial accounts calendar adjustment 财务报表的日历时间调整F (256)financial management 财务管理F (257)financial planning 财务计划F (258)financial statement 财务报表F (259)finished goods完成品F (260)fixed asset 固定资产F (261)fixed overhead 固定制造费用F (262)fixed asset turnover固定资产周转率F (263)fixed asse

25、ts register 固定资产登 记薄F (264)fixed cost固定成本F (265)flexed budget 变动限额预算F (266)flexible budget 弹性预算F (267)float time浮动时间F (268)floating charge 流动抵押F (269)flow of funds statement 资金流量F (270)forecasting 预测F (271)founders shares 发起人股份F (272)full capacity满负荷生产能力F (273)function costingF (274)functional budge

26、tF (275)fund accounting职能成本计算 职能预算 基金会计F (276)fundamental accounting concept 础会计概念F (277)fungible assets可互换资产F (278)futuristic planning远景计划G (279)gap analysis间距分析G (280)gearing 举债经营比率 ( 杠杆 )G (281)goal congruence 目标一致性G (282)going concern concept持续经营概念G (283)goods received note商品收讫单G (284)goodwill 商

27、誉G (285)gross dividend yield 总股息产出率G (286)gross margin 总边际G (287)gross profit 毛利润G (288)gross profit percentage 毛利润百 分比G (289)group 企业集团G (290)group accounts 集团报表H (291)high-geared 高结合杠杆 ( 比例 )H (292)hire purchase 租购H (293)historical cost 历史成本H (294)historical cost accounting 历史成 本会计H (295)hours 小时H

28、 (296)hurdle rate 最低可接受的报酬率I (297)ideal standard理想标准I (298)idle capacity ration闲置生产能力比率I (299)idle time闲置时间I (300)impersonal accounts非记名账户I (301)imprest system定额备用制度I (302)income and expenditure account收益和支出报表I (303)incomplete records不完善记录I (304)incremental cost增量成本I (305)incremental yield增量产出率I (30

29、6)indirect cost间接成本I (307)indirect hours间接小时I (308)insolvency无力偿付I (309)intangible asset无形资产I (310)integrated accounts综合报表I (311)interdependency concept关联性概念I (312)interest cover利息保障倍数I (313)interlocking accounts连锁报表I (314)internal audit内部审计I (315)internal check内部牵制I (316)internal control system 内部控

30、制 体系I (317)internal failure cost内部损失成本I (318)internal rate of return(IRR)内含报酬率I (319)inventory存货I (320)investment投资I (321)investment center投资中心I (322)invoice register发票登记薄I (323)issued share capital已发行股本J (324)job 定单J (325)job card 工作卡J (326)job costing 工作成本计算J (327)job sheet 工作单J (328)joint cost 联合

31、成本J (329)joint products联产品J (330)joint stock company 股份公司J (331)joint venture合资经营J (332)journal 日记账J (333)just-in-time(JIT) 适时制度J (334)just-in-time production适时生产J (335)just-in-time purchasing适时购买K (336)key factor关键因素L (337)labour 人工L (338)labour transfer note人工转移单L (339)leaning curve 学习曲线L (340)led

32、ger 分类账户L (341)length of order book定单平均周期L (342)letter of credit 信用证L (343)leverage 举债经营比率L (344)liabilities 负债L (345)life cycle costing寿命周期成本计算L (346)LIFO 后近先出法L (347)limited liability company有限责任公司L (348)limiting factor限制因素L (349)line-item budget 明细支出预算L (350)liner programming 线性规划L (351)liquid as

33、sets变现资产L (352)liquidation 清算L (353)liquidity ratios 易变现比率L (354)loan 贷款L (355)loan capital 借入资本L (356)long range planning 长期计划L (357)lost time record 虚耗时间记录L (358)low geared 低结合杠杆 ( 比例 )L (359)lower of cost or net realizablevalue concept 成本或可变净价孰低概念M (360)machine hour rate 机器小时率M (361)machine time

34、record 机器时间记录M (362)managed cost 管理成本M (363)management accounting 管理会计M (364)management accounting concept管理会计概念M (365)management accounting guides管理会计指导方针M (366)management audit 管理审计M (367)management buy-out 管理性购买产权M (368)management by exception 例外管理 原则M (369)margin 边际M (370)margin of safety ration

35、安全边际 比率M (371)margin cost 边际成本M (372)margin costing 边际成本计算M (373)mark-down 降低标价M (374)mark-up 提高标价M (375)market risk premium 市场分险补偿M (376)market share 市场份额M (377)marketing cost 营销成本M (378)matching concept 配比概念M (379)materiality concept重要性概念M (380)materials requisition 领料单M (381)materials returned no

36、te退料单M (382)materials transfer note材料转移单M (383)memorandum of association 公司设 立细则M (384)merger 兼并M (385)merger accounting兼并会计M (386)minority interest少数股权M (387)mixed cost 混合成本N (388)net assets净资产N (389)net book value净账面价值N (390)net liquid funds净可变现资金N (391)net margin净边际N (392)net present value(NPV) 净

37、现值N (393)net profit净利润N (394)net realizable value 可变现净值N (395)net worth 资产净值N (396)network analysis 网络分析N (397)noise 干捞N (398)nominal account 名义账户N (399)nominal share capital名义股本N (400)nominal holding 代理持有股份N (401)non-adjusting events 非调整事项N (402)non-financial performance measurement 非财务业绩计量N (403)n

38、on-integrated accounts 非综合报 表N (404)non-liner programming 非线性规划N (405)non-voting shares 无表决权的股份N (406)notional cost 名义成本N (407)number of days stock 存货周转天数N (408)number of weeks stock 存货周转周 数O (409)objective classification客体分类O (410)obsolescence 陈旧O (411)off balance sheet finance 资产负 债表外筹资O (412)offe

39、r for sale 标价出售O (413)operating budget 经营预算O (414)operating lease 经营租赁O (415)operating statement 营业报表O (416)operation time 操作时间O (417)operational control经营控制O (418)operational gearing经营杠杆O (419)operating plans 经营计划O (420)opportunity cost 机会成本O (421)order 定单O (422)ordinary shares普通股O (423)out-of-date

40、 cheque 过期支票O (424)over capitalization 过分资本化O (425)overhead 制造费用O (426)overhead absorption rate 制造费用 分配率O (427)overhead cost 制造费用O (428)overtrading 超过营业资金的经营P (429)paid cheque 已付支票P (430)paid-up share capital 认定股本P (431)parent company 母公司P (432)pareto distribution帕累托分布P (433)participatingpreference

41、shares 参与优先股P (434)partnership合伙P (435)payable ledger应付款项账户P (436)payback 回收期P (437)payments and receipts account收入和支出报表P (438)payments withheld保留款额P (439)payroll 工资单P (440)payroll analysis工资分析P (441)percentage profit on turnover 利 润对营业额比率P (442)period cost期间成本P (443)perpetual inventory永续盘存P (444)pe

42、rsonal account记名账户P (445)PEPT 项目评审法P (446)petty cash account备用金账户P (447)petty cash voucher备用金凭证P (448)physical inventory实地盘存P (449)planning 计划P (450)planning horizon计划时限P (451)planning period计划期间P (452)policy cost政策成本P (453)position audit状况审计P (454)post balance sheet events 资产负 债表编后事项P (455)practica

43、l capacityP (456)pre-acquisition lossesP (457)pre-acquisition profits实际生产能力购置前损失购置前利P (458)preference shares优先股P (459)preference creditorsP (460)preferred creditorsP (461)prepayments 预付款项P (462)present value 现值优先债权人优先债权人P (463)prevention cost 预防成本 市盈率P (464)price ratioP (465)prime cost 主要成本P (466)pr

44、ime entry-books ofP (467)principal budget factor因素P (468)prior charge capitalP (469)prior year adjustments 整P (470)priority base budgeting 体制的预算P (471)private company私人公司P (472)pro-forma invoice预开发票P (473)problem child问号产品P (474)process costing分步成本计算P (475)process time加工时间P (476)product costP (477)P

45、roduct life cycle产品成本产品寿命周期P (478)production cost生产成本P (479)production cost of salesP (480)production volume ratio 量比率P (481)profit center利润中心P (482)profit per employeeP (483)profit retained for the year 利润留存P (484)profit to turnover ratio 业额比率P (485)profit-volume graphP (486)profitability index规划原始

46、分录登记主要预算优先股以前年度调优先顺序售货成本生产业务每员工利润年度利润对营利量图盈利指数P (487)programmingP (488)project technique 项目评审法evaluationand reviewP (489)projection预计P (490)promissory note 本票P (491)prospectus 募债说明书andP (492)provisions for liabilities charges 偿债和费用准备P (493)prudent concept稳健性概念P (494)public company公开公司P (495)purchase

47、 order订购单P (496)purchase requisition请购单P (497)purchase ledger采购账户Q (498)quality related costs 质量有关成 本Q (499)queuing time 排队时间R (500)rate 率R (501)ratio 比率R (502)ration pyramid比率金字塔R (503)raw material 原材料R (504)receipts and payments account收入和支付报表R (505)receivable ledger 应收款项账户R (506)redeemable shares

48、 可赎回股份R (507)redemption 赎回R (508)registered share capital注册资本R (509)rejects 废品R (510)relevancy concept 相关性概念R (511)relevant costs相关成本R (512)relevant range相关范围R (513)reliability concept 可靠性概念R (514)replacement price重置价格R (515)report 报表R (516)reporting 报告R (517)research cost, applied应用性研究成本R (518)rese

49、arch cost, pure or basic理论或基础研究成本R (519)reserves 留存收益R (520)residual income 剩余收益R (521)responsibility center 责任中心R (522)retention money 保留款额R (523)return on capital employed运用资本报酬率R (524)returns 退回R (525)revenue 收入R (526)revenue center 收入中心R (527)revenue expenditure收益支出R (528)revenue investment收入性投资

50、R (529)right issue 认股权发行R (530)rolling budget 滚动预算R (531)rolling forecast 滚动预测S (532)sales ledger销售分类账S (533)sales order销售定单S (534)sales per employee每员工销售额S (535)scrap 废料S (536)scrip issue红股发行S (537)secured creditors有担保的债权人S (538)segmental reporting分部报告S (539)selling cost销售成本S (540)semi-fixed cost半固

51、定成本S (541)semi-variable cost半变动成本S (542)sensitivity analysis敏感性分析S (543)service cost center服务成本中心S (544)service costing服务成本计算S (545)set-up time安装时间S (546)shadow prices 影子价格S (547)share 股票S (548)share capital股份资本S (549)share option scheme购股权证方案S (550)share premium 股票溢价S (551)sight draft即期汇票S (552)sin

52、gle-entry book-keeping单式薄记S (553)sinking fund偿债基金S (554)slack time松弛时间S (555)social responsibility cost社会责任成本S (556)sole trader独资经营者S (557)source and application of funds statement 资金来源和运用表S (558)special order costing 特殊定单成 本计算S (559)staff costs职工成本S (560)statement of account营业账单S (561)statement of affairs 财务状况表S (562)statutory body 法定实体S (563)stock 存货S