会计专业术语中英文对照

1、AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA(1) ABC作业基础成本计算(2) absorbed overhead(3) absorption costing(4) account.报表(5) accounting postulate(6) accounting series release(7) accounting valuation承销清单concept经营责任概念已吸收制造费用吸收成本计算会计假设会计公告文件会计计价页脚.(8) account sale(9) accountabi1ity(10) accountancy(11) accou

2、ntant(12) accounting(13) agency cost(14) accounting(15) accounting(16) accounting(17) accounting(18) accounting(19) accounting(20) accountingbases manual periodpolicies rate of return reference reference会计职业会计师 会计代理成本会计基础会计手册会计期间会计方针会计报酬率 会计参照日 会计参照期间(21) accrual concept(22) accrual expenses(23) aci

3、d test ration(24) acquisi tiondateperiod应计概念应计费用速动比率（酸性测试比率）购置(25) acquisition accounting收购会计(26) activity based accounting作业基础成本计算(27) adjusting events调整事项(28) administrative expenses行政管理费(29) adv ice note(30) amortization(31) analytical review(32) anniml equivalent(33) annusl report and(34) apprai

4、sal cost(35) appropriation account(36) articles of association(37) assets资产(38) assets cover资产保障(39) asset value per share(40) associated company(41) attainable standard(42) attributable profit(43) audit审计(44) audit report发货通知摊销分析性检查cost年度等量成本法accounts年度报告和报表检验成本盈余分配公司章程细则每股资产价值 联营公司可达标准 可归属利润审计报告A(

5、45)auditing stanchrds审计准则A(46)authorized share capital额定股本A(47)available hours可用小时A(48)avoidable costs可避免成本B(49)back-to-back loan易币贷款B(50)backflush accounting倒退成本计算B(51)bad debts坏帐B(52)bad debts ratio坏帐比率B(53)bank charges银行手续费B(54)bank overdraft银行透支B(55)bank reconc订iation银行存款调节表B(56)bank statement银行

6、对帐单B(57)bankruptcy破产B(58)basis of apportionment分摊基础B(59) batch批量B(60)batch costing分批成本计算B(61)beta factorB(市场)凤险因素B(62) bi 11帐单B(63)bi11 of exchange汇票B(64)bi11 of landing提单B(65)bi 11 of materials用料预计单B(66)bi 11 payable应付票据B(67)bi11 receivable应收票据B(68)bin card存贷记录卡B(69) bonus红利B(70)book-keeping薄记B(71)

7、Boston classification波士顿分类B(72)breakeven chart保本图B(73)breakeven point保本点B(74)breaking-down time复位时间B(75) budget预算B(76)budget center预算中心B(77)budget cost allowance预算成本折让B(78)budget manual预算手册B(79)budget period预算期间B(80)budgetary control预算控制B(81)budgeted capacity预算生产能力B(82) burden制造费用B(83)business cente

8、r经营中心B(84)business entity营业个体B(85)business unit经营单位B(86)buy-out management管理性购买产权B(87)by-product副产品C(88)called-up share capital催缴股本页脚.c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c(89) capac ity生产能力(90) capacity ratios生产能力比率(91) capital(92) capital(93) capita

9、l(94) capitai(95) capitai(96) capita(97) capitai(98) capital(99) capital(100) capital(101) capital(102) capital(103) capital(104) capital(105) capital(106) card(107) cash资本assets pricing model commitment employed expendi ture资本资产计价模式承偌资本已运用的资本资本支出资本支出核准 资本支出控制 资本支出申请 资本基金筹集计划页脚.expenditure authoriza

10、tion expendi ture control expenditure proposal funding planning gain资本收益investment appraisal maintenance资本保全planning资本资源计划资本盈余资本周转率资本投资评估resource surplus turnover记录卡 现金(108) cash account(109) cash book(110) cash cow(111) cash flow(112) cash discounted(113) cash(114) cash(115) cash(116) cash(117) CCA

11、(118) center(119) changeover现金现金帐薄金牛产品现金流量现金贴现现金流量预算现金流量表现金分类帐现金限额现时成本会计中心timeflow budget flow statement ledger limit(120) chartered entity(121) cheque支票(122) cheque register(123) coin analysis(124) classification(125) clock card仃26) code代码(127) commitment accounting(128) common cost共同成本(129) compan

12、y 1imited by guarantee(130) company limited shares(131) competitive position(132) concept概念变更时间特许经济个体支票登记薄篆钱分类分类工时卡承偌确认会计有限担保责任公司 股份竞争能力状况C C C C C C C C C C C C C C C跨行业企业一致性概念 合并报表 合并会计(133) conglomerate(134) consistency concept(135) consolidated accounts(136) consolidation accounting仃37)consortiu

13、m财团(138) contingency plan应急计划(139) contingent liabi 1 ities或有负债(140) continuous operation连续生产(141) contra抵消(142) contract cost(143) contmct costing(144) contribution(145) contribution ventre(146) contribution chart合同成本合同成本计算 贡献毛益贡献中心 贡献图(147) contribution per unit of 1imiting factor ration单位限定因素的贡献毛

14、益比率 c c c c c c c c c c c c c c c c c c c c c c c c c c c c(148)contribution to sales ration 仃 49) control控制(150) control account控制(151) control limits控制限度(152) control labi 1 i ty concept可控制概念(153) controllable cost(154) conversion cost(155) convertible loan stock(156) corporate appraisal(157) corp

15、orate planning(158) corporate social(159) corporation(160) cost(161) cost(162) cost(163) cost(164) cost(165) cost(166) cost(167) cost(168) cost(169) cost(170) cost(171) cost(172) cost 仃73)cost(174) cost(175) cost贡献毛益对销售比率页脚.reporting股份公司成本 account accounting accounting manual accounts calendar adjus

16、tment allocation apportionment attribution audit behaviour可控制成本加工成本可转换为股票的贷款 公司评估公司计划公司社会报告成本成本会计成本手册成本报表的日历时间成本调整成本分配成本分摊成本归属benefit analysis center driver of capital of conformance成本审计成本性态成本效益分析成本中心成本动因资本成本相符成本c c c c c c c c c c c c c c c c c c c c c c c c c c D D D D D D D D D D D D D D D D D D仃

17、76)cost 仃77)cost(178) cost(179) cost(180) cost(181) costof goods soldof non-confornuince of sales reduction structure unit(182) cost-volume-profit(183) costing(184) CPP(185) credit note(186) credit report(187) creditor(188) credi tor days销货成本非相符成本 销售成本 成本降低 成本结构成本单位analysis(CVP)成本计算现时购买力会计贷项通知 信贷报告书

18、债权人ratio(189) credi tors ledger(190) critical event(191) critical path页脚.本量利分析应付帐款天数率 应付帐款分类帐关键事项关键路线(192) cumulative preference shares(193) current(194) current(195) current(196) current(197) current(198) current(199) cut-off(200) CVP累积优先股account(201) cycle time(202) debenture(203) debit note(204)

19、debit capacity(205) debt ratio(206) debtor(207) debtor days(208) debtors往来asset流动资产cost accounting现时成本会计liabilities流动负债purchasing power accountingration流动比率截止本量利分析周转时间债券借项通知举债能力债务比率债务人ratio应收款应收帐款天数率现时购买力会计(209) debtors ledger应收帐款分类帐(210) debtor * age analysis应收帐款帐龄分析(21 Ddecision driven costs决策连动成本

20、(212) decision tree决策树(213) defects次品(214)deferred expenditure(215) deferred shares(216) deferred taxation(217) delivery note递延支出递延股份递延税款交货单(218) departmental accounts(219) departmental budget部门报表 部门预算DDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDEEEEEEEE(220) depreciation(221) dispatch note(222) development

21、cost(223) differential cost(224) direct(225) direct(226) direct(227) direct(228) direct(229) direct(230) direct(231) direct(232) direct(233) direct(234) direct(235) direct(236) direct(237) direct(238) directhours yieldlabour labour labour labour折旧发运单开发成本差别成本直接工时产出率cost-standard efficiency-vari ance

22、rate一variance total-variancematerial mix-varianee price-variance material total-variance materials materials cost debit hours yield labour cost labour hourusage-variance yield-variance 直接成本 直接借项直接小时产出率percentagerate标准直接人工成本 直接人工效率差异 直接人工费率差异 直接人工总差异 直接材料结构差异 直接材料价格差异直接材料总差异 直接材料用量差异 直接材料产出率差异页脚.(239

23、) directs on indirect work(240) discount rate(241) discounted cash flow(242) d i seret ionary cost(243) distribution costrate直接人工成本百分比直接人工小时率间接工作事项上的工时贴现率现金流量贴现酌量成本摊销成本(244) d i vers i ons移用(245) di verted(246) di verted(247) dividend(248) dividend(249) dividend(250) doghourshours ratio 股利 cover per

24、 share疲软产品移用小时移用工时比率股利产出率每股股利(251) double entry accounting复式会计(252) double-entry book-keeping复式薄记(253) doubtful debts可疑债务(254) down time停工时间(255) dynami c programming动态规划(256) earning per share每股盈利(257) earning ratio市盈率(258) economic order quantity(EOQ)经济订购批量(259) efficient market hypothesis有效市场假设(2

25、60) efficiency ration效率性比率(261) element of cost成本要素(262) entity经济个体(262)environmental audit环境审计EEEEEEEEEEEEEEFFFFFFFFF间调整FFFFFFFFFFFFFFFFFFFF(263) environmental impact assessment(264) EOQ经济订购批量(265) equity权益(266) equity method of accounting(267) equity share capital(268) equivalent units(269) event事

26、项(270) exceptional i terns(271) expected value(272) expenditure(273) expenses环境影响评价权益法会计计算 权益股本当量例外事项 期望值 支出 费用(274) external audit外部审计(275) external failure cost外部损失成本(276) extraordinary(277) factory goods(278) factoring(279) fail value(280) feedbackitems非常事项让售商品 应收帐款让售 公允价值反馈(281) FIFO先近先出法(282)fi

27、nal accounts年终报表(283) finance lease融资租贷(284) financial accounting财务会计(285) financial accounts calendar adjustment(286) financial management(287) financial planning(288) financial statement(289) finished goods(290) fixed asset(291) fixed overhead(292) fixed asset turnover(293) fixed assets register财务

28、管理财务计划财务报表完成品固定资产固定制造费用固定资产周转率 固定资产登记薄页脚.财务报表的日历时(294) fixed cost(295) flexed budget(296) flexible budget(297) float time(298) floating charge(299)flow of funds statement固定成本变动限额预算弹性预算浮动时间流动抵押资金流量表(300) forecasting(301) founder* s shares(302) full capacity(303) function costing(304) functional budge

29、t(305) fund accounting预测发起人股份 满负荷生产能力 职能成本计算职能预算 基金会计F F F G G G G G G G G G G G G H H H H H H I I I I I I I I I I I I I I I I I I I I I I I基础会计概念 可互换资产远景计划间距分析举债经营比率（杠杆）目标一致性持续经营概念商品收讫单(306) fundamental accounting concept(307) fungible assets(308) futuristic planning(309) gap analysis(310) gearing(

30、311) goal congruence(312) going concern (313) goods received(314) goodwill(315) gross(316) gross(317) gross(318) gross(319) group(320) group accounts(312) high-geared(313) hire puixhase(314) historical cost(315) historical cost accounting(316) hours小时(317) hurdle rate最低可接受的报酬率(318) ideal standard理想标

31、准(319) idle capacity ration闲置生产能力比率(320) idle time闲置时间(321) impersonal accounts(322) imprest system(323) income and expenditure(324) incomplete records(325) incremental cost(326) incremental yield(327) indirect cost(328) indirect hours(329) insolvency(330) intangible asset(331) integrated accounts(3

32、32) interdependency concept(333) interest cover(334) interlocking accounts(335) internal(336) internal(337) internal(338) internal(339) internal(340) inventorydividendmarginprofitconceptnote 商誉 yield总边际毛利润profit percentnge企业集团页脚.总股息产出率毛利润百分比集团报表 高结合杠杆（比例） 租购历史成本历史成本会计非记名定额备用制度account收益和支出报表不完善记录增量成本

33、增量产出率间接成本间接小时无力偿付无形资产综合报表关联性概念利息保障倍数连锁报表auditcheckcontrol system failure cost rate of return(IRR)存货部审计部牵制部控制体系 部损失成本含报酬率IIIIJJJ(341) investment(342) investment center(343) invoice register(344) issued share(345) job(346) job(347) job(348) job投资capital 定单投资中心 发票登记薄 已发行股本card costing sheetJJJJJJJKLLLL

34、LLLLLLLLLLLLLLLLLLL(349) joint(350) joint(351) joint(352) jointcost products stock company venture工作卡工作成本计算工作单联合成本联产品股份公司合资经营(353) journal(354) just-in-time(JIT)(355) jusy-in-time(356) just-in-time(357) key factor(358) labour(359) labour transfer(360) leaning curve(361) ledger(362) length of order(3

35、63) letter of credit(364) leverage(365) liabilities日记帐production purchasing关键因素 人工note适时制度适时生产适时购买人工转移单 学习曲线分类book定单平均周期 信用证举债经营比率负债(366) life cycle costing寿命周期成本计算(367) LIFO后近先出法(368) limited liabi1ity company(369) limiting factor(370) line-item budget(371) liner programming(372) liquid assets(373)

36、 liquidation(374) liquidity ratios(375) loan贷款(376) loan capital(377) long range pslnning(378) lost time record(379) low geared有限责任公司限制因素明细支出预算线性规划变现资产清算易变现比率借入资本长期计划 虚耗时间记录 低结合杠杆（比例）(380) lower of cost or net realizable value concept成本或可变净价孰低概念MMM(381) machine(382) machine(383) managedhour rate机器小时

37、率time record机器时间记录管理成本cost页脚.MMMMMMMMMMMMMMMMMMMMMMMMM(384) management accounting(385) management accounting concept(386) management(387) management(388) management(389) management(390) margin(391) margin of safety(392) margin cost(393) margin costing(394) mark-down(395) mark-upaccounting guides aud

38、it buy-out by exception 边际 ration 边际成本 边际成本计算 降低标价 提高标价(396) market risk premium(397) market share(398) marketing cost(399) matching concept(400) materiality concept(401) materials requisition(402) materials returned note(403) materials transfer note(404) memorandum of association(405) merger兼并(406)

39、 merger accounting(407) minority interest(408) mixed cost(409) net(410) net(411) net(412) net(413) net(414) net(415) net(416) netassets book value liquid funds margin页脚.管理会计管理会计概念 管理会计指导方针管理审计管理性购买产权例外管理原则安全边际比率市场分险补偿市场份额营销成本配比概念重要性概念领料单退料单材料转移单公司设立细则兼并会计 少数股权 混合成本 净资产净帐面价值 净可变现资金 净边际present value(N

40、PV) profit净利润realizable value worth(417) network analysis(418) noise(419) nominal(420) nominal(421) nominal净现值可变现净值资产净值网络分析干捞accountshare capitalholding名义名义股本 代理持有股份非调整爭项(422) non-adjusting events(423) non-financial performance measurement(424) non-intergiated accounts(425) non-liner programming(426

41、) non-voting shares非综合报表 非线性规划 无表决权的股份非财务业绩计(427)notional cost名义成本(428) number of days stock(429) number of weeks stock(430) objective classification(431) obsolescence10(432) off balance sheet finance存货周转天数存货周转周数客体分类资产负债表外筹资00000000000000(433) offer for sale(434) operating budget(435) operating leas

42、e(436) operating statement(437) operation time(438) operationsl control(439) operational gearing(440) operating plans(441) opportunity cost(442) order定单(443) ordinary shares(444) out-of-date cheque标价出售经营预算经营租赁营业报表 操作时间经营控制经营杠杆经营计划机会成本普通股过期支票(445) over capitalization(446) overhead制造费用过分资本化000PPPPPPPP

43、PPPPPPPPPPPPP(447) overhead absorption rate制造费用分配率(448) overhead cost制造费用(449) overtrad ing超过营业资金的经营(450) paid cheque已付支票(451) paid-up share capital认定股本(452) parent company(453) pareto distribution母公司帕累托分布(454) participating preference shares(455) partnership合伙(456) payable ledger应付款项(457) payback回收

44、期(458) payments and receipts account(459) payments withheld保留款额(460)payroll工资单(461) payro 11 ana lysis工资分析(462) percentage profit on turnover(463) period cost期间成本(464) perpetual inventory永续盘存(465) personal account记名(466) PEPT项目评审法(467) petty cash account(468) petty cash voucher(469) physical invento

45、ry备用金 备用金凭证 实地盘存页脚.参与优先股收入和支出报表利润对营业额比率(470)planning计划p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p p 备(471) planning horizon(472) planning period(473) policy cost(474) position audit计划时限计划期间政策成本状况审计(475) post balance sheet events(476) practical capacity(477) pr

46、e-acquisit ion losses 8)pre-acquisition profits(479) pieference shares(480) preference creditors(481) preferred creditors资产负债表编后事项 实际生产能力购置前损失购置前利润优先股优先债权人优先债权人页脚.(482) prepayments(483) present value(484)prevent!on cost预付款项现值预防成本(485) price ratio市盈率(486) prime cost主要成本(487) prime entry-books of(488)

47、 principal budget factor(489) prior charge capital(490) prior year adjustments(491) priority base budgeting(492) private company(493) pro-forma invoice(494) problem chi Id(495) process costing(496) process time(497) product cost(498) Product life cycle(499) pioduction cost原始分录登记薄主要预算因素 优先股以前年度调整优先顺序体制的预算私人公司预开发票问号产品分步成本计算加工时间产品成本产品寿命周期生产成本(500)p