会计报表中的英文

1、常用会计英语词汇基本词汇AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAABBBBBBBBBB账户，报表postulatevaluation concept会计职业 会计师 会计代理成本bases会计基础manual periodpolicies rate ofreference reference(1)account(2)accounting(3)accounting(4)accountability(5)accountancy(6)accountant (7)accounting (8)agency cost(9)accounting (10)account

2、ing (11)accounting(12)accounting (13)accounting (14)accounting(15)accounting(16)accrual(17)accrual(18)acid(19)acquisition(20)acquisition(21)adjusting(22)administrative(23)amortization (24)analytical (25)annual(26)annual (27)appraisal(28)appropriation(29)articles (30)assets (31)assets (32)asset(33)as

3、sociated(34)attainable(35)attributable(36)audit(37)audit(38)auditing(39)authorized(40)available(41)avoidable (42)back-to-back (43)backflush(44)bad (45)bad (46)bank (47)bank (48)bank(49)bank(50)bankruptcy(51)basisofapportionment分摊基础会计假设会计计价经营责任概念会计手册会计期间会计方针return dateperiod会计报酬率会计参照日会计参照期间test应计概念 应

4、计费用 速动比率（酸性测试比率）concept expensesratio收购accounting收购会计events调整事项expenses行政管理费 摊销review分析性复核cost年度等量成本法accounts年度报告和报表equivalent report and cost检验成本account盈余分配账户association公司章程细则of资产covervalue资产担保per share每股资产价值pany联营公司standard可达标准profit可归属利润审计report审计报告standards share hourscosts loan accounting坏帐rati

5、o坏帐比率审计准则capital额定股本 可用小时 可避免成本 易币贷款倒退成本计算debtsdebtscharges银行手续费overdraftreconciliationstatement破产银行透支银行存款调节表银行对账单C (80)capacity生产能力C (81)capacityratios生产能力比率C (82)capital资本C (83)capitalassets pricing model资本资产计价模式C (84)capitalmitment承诺资本C (85)capitalemployed已运用的资本C (86)capitalexpenditure资本支出C (87)c

6、apitalexpenditure authorization资本支出核准C (88)capitalexpenditure control资本支出控制C (89)capitalexpenditure proposal资本支出申请C (90)capitalfunding planning资本基金筹集计划C (91)capitalgain资本收益C (92)capitalinvestment appraisal资本投资评估C (93)capitalmaintenance资本保全C (94)capitalresource planning资本资源计划C (95)capitalsurplus资本盈余C

7、 (96)capitalturnover资本周转率C (97)card记录卡C (98)cash现金C (99)cashaccount现金账户C (100)cashbook现金账薄C (101)cashcow金牛产品C (102)cashflow现金流量C (103)cashflow budget现金流量预算C (104)cashflow statement现金流量表BBBBBBBBBBBBBBBBBBBBBBBBBBBC(52)batch(53)batch(54)beta(55)bill(56)bill(57)bill(58)bill(59)bill(60)bill(61)bin(62)bo

8、nus批量costing分批成本计算factor B(市场)风险因素B账单ofexchange汇票of lading of提单materials用料预计单应付票据应收票据payablereceivable card存货记录卡红利(63)book-keeping薄记(64)Boston classification(65)breakeven chart(66)breakeven point(67)breaking-down(68)budget (69)budget(70)budget (71)budget(72)budget (73)budgetary(74)budgeted (75)busin

9、ess(76)business (77)business(78)by-product(79)called-up波士顿分类保本图保本点time复位时间预算center cost manual预算手册period预算中心allowance预算成本折让controlcapacitycenterentityunit预算期间 预算控制 预算生产能力经营中心 营业个体经营单位副产品share capital催缴股本(105)cash(106)cash(107)CCA(108)center(109)changeover(110)chartered(111)cheque(112)cheque(113)clas

10、sification(114)clock(115)code(116)mitment(117)mon cost共同成本(118)pany(119)pany(120)petitive(121)concept(122)conglomerate(123)consistency(124)consolidated(125)consolidation(126)consortium(127)contingency(128)contingent(129)continuous(130)contra(131)contract(132)contract(133)contribution(134)contributio

11、n(135)control(136)control(137)control(138)controllability(139)controllable(140)converCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCledger现金分类账limit现金限额 现时成本会计中心timeentity支票register变更时间特许经济个体支票登记薄分类card工时卡代码accounting承诺确认会计guarantee有限担保责任公司shares股份有限公司竞争能力状况limited bylimited byposition概念跨行业企业c

12、oncept一致性概念accounts合并报表accounting合并会计 财团plan应急计划liabilities或有负债operation连续生产抵消cost合同成本costing合同成本计算centre贡献中心chart贡献图控制accountlimits控制账户 控制限度concept可控制概念cost可控制成本cost loan appraisalplanning social加工成本stock可转换为股票的贷款公司评估公司计划reporting公司社会报告成本accountaccountingaccountingadjustmentallocationapportionmenta

13、ttributionaudit benefitcenter driver成本账户成本会计manual成本手册成本调整成本分配 成本分摊 成本归属成本审计analysis成本效益分析 成本中心 成本动因资本成本sion(141)convertible(142)corporate(143)corporate(144)corporate(145)cost(146)cost(147)cost(148)cost(149)cost(150)cost(151)cost(152)cost(153)cost(154)cost(155)cost(156)cost(157)costof capitalC (158)

14、costof goods sold销货成本C (159)costofnon-conformance非相符成本C (160)costofsales销售成本C (161)costreduction成本降低C (162)coststructure成本结构C (163)costunit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)creditnote贷项通知C (167)creditreport信贷报告书C (168)creditor债权人C (169)creditordays ratio应付账款天数率

15、C(170)creditorsledger应付账款分类账C (171)criticalevent关键事项C (172)criticalpath关键路线C (173)cumulativepreference shares累积优先股C (174)currentasset流动资产C (175)currentcost accounting现时成本会计C (176)currentliabilities流动负债D (196)deliverynote交货单D (197)departmentalaccounts部门报表D (198)departmentalbudget部门预算D (199)depreciati

16、on折旧D (200)dispatchnote发运单D (201)development cost开发成本D(202)differentialcost差别成本D (203)directcost直接成本D (204)directdebit直接借项D (205)directhoursyield直接小时产出率D (206)directlabourcostpercentage rate直接人工成本百分比D (207)directlabourhourrate直接人工小时率D (208)directson indirectwork间接工作事项上的工时D (209)discountrate贴现率D (210

17、)discountedcash flow现金流量贴现CCCCCDDDDDDDDDDDDDD(177)current(178)current(179)cut-off(180)CVP本量利分析(181)cycle(182)debenture(183)debit(184)debit(185)debt(186)debtor(187)debtor(188)debtors(189)debtor(190)decision(191)decision(192)defects(193)deferred(194)deferred(195)deferredpurchasing power accounting现时购买

18、力会计ratio流动比率截止time周转时间债券note借项通知capacity举债能力ratio债务比率债务人;应收账款days ratio应收账款天数率ledger应收账款分类账ageanalysis driven costs tree决策树次品expenditure应收账款账龄分析递延支出shares递延股份taxation递延税款D (211)discretionarycost酌量成本D (212)distributioncost摊销成本D (213)diversions移用D (214)divertedhours移用小时D (215)divertedhoursratio移用工时比率D

19、 (216)dividend股利D (217)dividendcover股利产出率D (218)dividendpershare每股股利D (219)dog疲软产品D (220)double entryaccounting复式会计D (221)double-entrybook-keeping复式薄记D (222)doubtfuldebts可疑债务D (223)down time停工时间DEEEEEEEEEEEEEEEEEEEEEEFFFFFFFFFFFFFFFFF(224)dynamic(225)earning(226)earning(227)economic(228)efficient(22

20、9)efficiency (230)element(231)entityprogramming动态规划pershare每股盈利ratio市盈率order quantity(EOQ)market hypothesis ration经济订购批量有效市场假设效率性比率(232)environmental(233)environmental(234)EOQ(235)equity(236)equity(237)equityof cost成本要素 经济个体audit环境审计impact assessment环境影响评价 经济订购批量(238)equivalent(239)event事项(240)excep

21、tional(241)expected(242)expenditure(243)expenses(244)external(245)external(246)extraordinary(247)factory(248)factoring(249)fair(250)feedback(251)FIFO(252)final(253)finance(254)financial(255)financial(256)financial(257)financial(258)financial(259)finished(260)fixed(261)fixed(262)fixed(263)fixed权益meth

22、od of accounting权益法会计计算sharecapital权益股本units当量itemsvalue支出费用auditfailure例外事项 期望值外部审计cost外部损失成本非常事项goods让售商品 应收帐款让售value公允价值反馈 先近先出法accounts年终报表lease融资租赁accounting财务会计accounts calendar adjustment财务报表的日历时间调整management财务管理planning财务计划statement财务报表goods完成品asset固定资产overhead固定制造费用asset turnover固定资产周转率asse

23、ts register固定资产登记薄itemsF (272)fullcapacity满负荷生产能力F (273)functioncosting职能成本计算F (274)functional budget职能预算F (275)fundaccounting基金会计F (276)fundamental accounting concept基础会计概念F (277)fungibleassets可互换资产F(278)futuristicplanning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)goalcongruence目标一致性

24、G (282)goingconcernconcept持续经营概念G (283)goodsreceivednote商品收讫单G (284)goodwill商誉G (285)grossdividendyield总股息产出率G (286)grossmargin总边际G (287)grossprofit毛利润G (288)grossprofitpercentage毛利润百分比G (289)group企业集团G (290)groupaccounts集团报表H (291)high-geared高结合杠杆(比例)H (292)hirepurchase租购H(293)historicalcost历史成本H(2

25、94)historicalcost accounting历史成本会计H (295)hours小时H (296)hurdlerate最低可接受的报酬率I (297)idealstandard理想标准I (298)idlecapacityration闲置生产能力比率FFFFFFFF(264)fixed(265)flexed(266)flexible(267)float(268)floating (269)flowcost固定成本budget变动限额预算budget弹性预算time浮动时间charge流动抵押funds statement资金流量表 预测shares发起人股份of(270)forec

26、asting(271)foundersIIIIIIIIIIIIIIIIII(299)idle(300)impersonal(301)imprest(302)ine and(303)inplete(304)incremental(305)incremental (306)indirect(307)indirect(308)insolvency(309)intangible(310)integrated(311)interdependency(312)interest(313)interlocking(314)internal(315)internal(316)internaltime闲置时间ac

27、counts非记名账户system定额备用制度expenditure account收益和支出报表records不完善记录cost增量成本yield增量产出率cost间接成本hours间接小时无力偿付asset无形资产accounts综合报表concept关联性概念cover利息保障倍数accounts连锁报表 内部审计audit check内部牵制controlsystem内部控制体系IIIIIIIJJJJJJJJJJJJKLLLLLLLLLLLLLLLLLLLLLLL低概念MMMMMMMMM(317)internal(318)internal(319)inventory(320)inves

28、tment(321)investment(322)invoice(323)issued(324)job(325)job(326)job(327)job(328)joint(329)joint(330)joint(331)joint(332)journalfailurerate of存货投资centerregistercost内部损失成本return(IRR)内含报酬率share capital定单card工作卡costing sheet工作单投资中心发票登记薄 已发行股本工作成本计算cost联合成本products联产品stock pany股份公司venture合资经营 日记账(333)jus

29、t-in-time(JIT)(334)just-in-time(335)just-in-time(336)key(337)labour(338)labour(339)leaning(340)ledger(341)length(342)letter(343)leverage(344)liabilities(345)life (346)LIFO(347)limited(348)limiting(349)line-item(350)liner(351)liquid适时制度productionpurchasing关键因素factor人工transfer notecurve学习曲线分类账户of orde

30、r book适时生产适时购买人工转移单定单平均周期of credit信用证 举债经营比率 负债cycle costing寿命周期成本计算 后近先出法liabilityfactorbudgetprogrammingassetspany有限责任公司限制因素 明细支出预算线性规划 变现资产(352)liquidation(353)liquidity(354)loan(355)loan(356)long(357)lost(358)low(359)lower清算ratios易变现比率 贷款capital range time geared of借入资本planning长期计划record虚耗时间记录 低

31、结合杠杆(比例) costornet realizablevalue concept成本或可变净价孰(360)machine(361)machine(362)managed(363)management(364)management(365)management(366)management(367)management(368)managementhourtimecostaccountingaccountingaccountingraterecord管理成本机器小时率机器时间记录管理会计concept管理会计概念guides管理会计指导方针audit管理审计buy-out管理性购买产权by

32、exception例外管理原则M (369)marginM (370)marginM (371)marginM (372)margin边际of safety ration安全边际比率cost边际成本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)marketrisk premium市场分险补偿M (376)marketshare市场份额M (377)marketingcost营销成本M (378)matchingconcept配比概念M (379)materialityconcept重要性概念M (380)materialsr

33、equisition领料单M (381)materialsreturned note退料单M (382)materialstransfer note材料转移单M (383)memorandum of association公司设立细则M (384)merger兼并M (385)mergeraccounting兼并会计M (386)minorityinterest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

34、边际N (392)net present value(NPV)净现值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)networkanalysis网络分析N (397)noise干捞N (398)nominalaccount名义账户N (399)nominalshare capital名义股本N (400)nominalholding代理持有股份N (401)non-adjusting events非调整事项N (402)non-financial performance measur

35、ement非财务业绩计量N (403)non-integrated accounts非综合报表N (404)non-linerprogramming非线性规划N (405)non-votingshares无表决权的股份N (406)notionalcost名义成本N (407)numberof days stock存货周转天数N (408)numberof weeks stock存货周转周数O (409)objectiveclassification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)o

36、ffer for sale标价出售O (413)operatingbudget经营预算O (414)operatinglease经营租赁O (415)operatingstatement营业报表O (416)operationtime操作时间O (417)operationalcontrol经营控制O (418)operationalgearing经营杠杆O (419)operatingplans经营计划O (420)opportunitycost机会成本O (421)order定单(422)ordinary shares(423)out-of-date cheque(424)over cap

37、italization(425)overhead(426)overhead(427)overhead(428)overtrading(429)paid(430)paid-up(431)parent(432)pareto(433)participating(434)partnership(435)payable(436)payback(437)payments(438)payments(439)payroll(440)payroll(441)percentage(442)period(443)perpetual(444)personal(445)PEPT项目评审法(446)petty(447)p

38、etty(448)physical(449)planning(450)planning(451)planning(452)policy(453)position(454)post(455)practical(456)pre-acquisition(457)pre-acquisition(458)preference(459)preference(460)preferred(461)prepayments(462)present(463)prevention(464)price(465)prime(466)prime(467)principal(468)prior(469)prior(470)p

39、riority(471)private(472)pro-forma(473)problem(474)process备用金账户 备用金凭证 实地盘存events资产负债表编后事项 实际生产能力OOOOOOOPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPP制造费用absorption cost制造费用 超过营业资金的经营cheque已付支票share capital认定股本pany母公司distribution帕累托分布preference shares合伙ledger应付款项账户 回收期and receipts withheld工资单analysis

40、profitcost期间成本inventory永续盘存account记名账户cash accountcash voucherinventory计划horizon periodcost政策成本audit状况审计balance sheetcapacity lossesprofits sharescreditorscreditors预付款项value现值cost预防成本 市盈率ratiocost主要成本entry-books ofbudget factor chargecapital yearadjustments basebudgeting pany私人公司invoice预开发票child问号产品

41、costing分步成本计算普通股 过期支票 过分资本化rate制造费用分配率参与优先股account保留款额收入和支出报表工资分析on turnover利润对营业额比率计划时限 计划期间购置前损失购置前利润 优先股优先债权人优先债权人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cycle产品寿命周期cost生产成本cost ofsales售货成本volume ratio生产业务量比率center利润中心per employeeretained toevaluation预计note本票 募债说明书for liabilities and charges偿债和费用准备concep

42、t稳健性概念pany公开公司order订购单requisition ledger related time比率金字塔 原材料payments account收入和支付报表ledger shares赎回share废品concept costsconceptprice报表报告cost，cost， 留存收益ine剩余收益center责任中心money保留款额oncapital employed运用资本报酬率 退回 收入center收入中心expenditure收益支出PPPPPPPPPPPPPPPPPPPPPPPQQRRRRRRRRRRRRRRRRRRRRRRRRRRRR(475)process(4

43、76)product(477)Product(478)production(479)production(480)production (481)profit(482)profit(483)profit(484)profittime加工时间cost产品成本life每员工利润the year年度利润留存ratio利润对营业额比率 利量图盈利指数forturnovergraphindex规划(485)profit-volume(486)profitability(487)programming(488)project(489)projection(490)promissory(491)prospe

44、ctus(492)provisions(493)prudent(494)public(495)purchase(496)purchase(497)purchase(498)quality(499)queuing(500)rate(501)ratio(502)ration(503)raw(504)receipts(505)receivable(506)redeemable(507)redemption(508)registered(509)rejects(510)relevancy(511)relevant(512)relevant(513)reliability(514)replacement

45、(515)report(516)reporting(517)research(518)research(519)reserves(520)residual(521)responsibility (522)retention(523)return(524)returns(525)revenue(526)revenue(527)revenue请购单采购账户costs质量有关成本排队时间率比率pyramidmaterialand应收款项账户可赎回股份capital注册资本相关性概念 相关成本range相关范围可靠性概念重置价格applied应用性研究成本pure or basic理论或基础研究成本a

46、nd review technique项目评审法(528)revenue(529)right(530)rolling(531)rolling(532)sales(533)sales(534)sales(535)scrap(536)scrip(537)secured(538)segmental(539)selling(540)semi-fixed(541)semi-variable(542)sensitivity滚动预测销售分类账销售定单employee每员工销售额红股发行有担保的债权人 分部报告S (543)servicecost center服务成本中心costing服务成本计算S (544

47、)serviceS (545)set-uptime安装时间S (546)shadowprices影子价格S (547)share股票S (548)sharecapital股份资本S (549)shareoptionscheme购股权证方案S (550)sharepremium股票溢价S (551)sightdraft即期汇票S (552)single-entrybook-keeping单式薄记S (553)sinkingfund偿债基金S (554)slacktime松弛时间S (555)socialresponsibility cost社会责任成本S (556)sole trader独资经营

48、者S (557)sourceand application of funds statementS (558)specialordercosting特殊定单成本计算S (559)staffcosts职工成本S (560)statementofaccount营业账单S (561)statementofaffairs财务状况表S (562)statutorybody法定实体S (563)stock存货S (564)stockcontrol存货控制S (565)stockturnover存货周转率资金来源和运用表SSSSSSSSSSSSSSS(566)stocktaking(567)stores(5

49、68)strategic(569)strategic(570)strategic(571)strategy(572)subjective(573)subscribed(574)subsidiarycost(575)sunk(576)supply(577)supply(578)suspense(579)SWOT analysis(580)system盘点存货requisition领料申请单business unit战略性经营单位managementaccounting战略管理会计planning战略计划 战略classification share capitalundertaking沉没成本主

50、体分类 已认购的股本 子公司estimateexpenditureaccount预算估计 预算支出 暂记账户 长处和短处，机会和威胁分析制度，体系RRRRSSSSSSSSSSSinvestment收入性投资issue认股权发行budget滚动预算forecast ledger order per废料issuecreditors reportingcost销售成本cost半固定成本cost半变动成本analysis敏感性分析T TT TT TT TT TT TT TT TT TT TT UU UU UU VV VV VV WW WW WW WW WZ ZZ(581)tactical(582)ta

51、ctics(583)take-over(584)tangible(585)tangible(586)targetplanning策略计划策略接收asset有形资产fixed asset statement有形固定资产表cost(587)terotechnology (588)throughput(589)time (590)time(591)total(592)total(593)total(594)trade(595)trade(596)trading(597)transfer(598)transitasset目标成本 设备综合工程学accounting生产量会计时间sheetassetsq

52、ualitystockscreditorsdebtorsprofitpricetime时间记录表总资产management全面质量管理存货总计购货客户（应付账款）销货客户（应收账款）and loss account营业损益表 转让价格中转时间财务长制度试算平衡表(599)treasurership(600)trail(601)turnover(602)uncalled(603)under(604)under(605)uniform(606)uniform(607)unissued(608)value(609)value(610)value(611)value(612)vote(613)vouc

53、her(614)waiting(615)waste(616)wasting (617)weighted (618)weighted(619)with(620)withoutrecourse(621)working capital (622)write-down减值(623)zerobasebudgeting零 基 预 算(624)zero coupon bond无息债券(625)Zscore破产预测计分法balance营业额share capitalcapitalization orover-absorbedaccounting costing未催缴股本不足资本化overhead少吸收或多吸收

54、的制造费用统一会计share capital价值added增值analysis价值分析for money audit表决 凭证time等候时间 废品(料) asset递耗资产average costaverage price resource有追索权统一成本计算未发行股本经济效益审计of capital资本的加权平均成本 加权平均价格无追索权 营运资本accountingadjustedall-inclusiveall-purposeanalyticalannualstatementine statementinefinancialstatementstatement of会计报表 调整后损益

55、计算书statement总括性损益表statements通用决算表 分析报表receipt andexpenditure年度收支决算书annual financialappropriationarticulation artificialasset-and-liabilitystatement average balancebalance bank bank bankbranch branch budgetstatement年度财务报表statement岁出预算报表statement借贷关节表statement多栏式计算书美资产负债表statementstatementstatementsta

56、tementdepositreconciliationstatementsfinancialstatementine海损理算书余额明细表of conditions of the treasury国库状况表 银行结单报表reconciliation statement银行存款调节表statement银行往来调节表， 银行核对单 分支机构报表statement分支机构损益计算书预算书budgeted burdencapital capitalcapital-reconciliation carriers cashcash daily cashcertifiedcharge-and-discharg

57、eclaim clearing binedbined bined binedstatementstatementsurplusstatementstatementstatement flowstatementfinancialstatement (=pro forma ine statement)预计计划损益计算书 间接成本费用表 资本变动表statement公积金计算书statement资本协调表 商务记录现金报表;库存表 现金日计表 现金流量表，statement statementstatementhousefinancialine profitstatementNextPage现金收支

58、一览表 已签证财务报表 经营及支出报告表，损失索赔清单;起诉状statement票据交换所报表statement合并财务报表statement合并损益计算书and loss statement合并损益计算书 联合决算表， 合并表binedstatementofcash rebinedstatementofineandbinedstatementofineandbinedstatementofreceipts表binedstatementofrevenuesenue遗产报告表，资金运用表pts and disbursement现金收支汇总表earned surplus损益与公积金合并计算书ret

59、ained earnings损益及保留盈余合并表and expenditures balances，etc.收支余额等一览mon dollarfinancialstatement不变币值财务报表，共同货币财务报表mon-sizefinancialstatements百分率财务报表parativestatements比较(财务)报表， 比较计算书parativestatementofactualand estimated profitandloss预期损益与实际损益比较表parativestatementofcost per production hour生产小时成本比较表parative表st

60、atementofmonthlycost per productivehour生产小时每月成本比较表parative表statementofmonthlyoperative cost perunit每月单位作业成本比较表parativestatementofoperationcost作业成本比较表parativestatementofordercosts分批成本比较表parativestatementofproductcosts产品成本比较表-estimated and actual general and special rev funds估计岁入和实际岁入合并表普通岁入基金和特种岁入基金i