会计专业术语中英文对照

1、A (1ABC 作业基础成本计算A (2absorbed overhead 已吸收制造费用A (3absorption costing 吸收成本计算A (4account 帐户,报表A (5accounting postulate 会计假设A (6accounting series release 会计公告文件A (7accounting valuation 会计计价A (8account sale 承销清单A (9accountability concept 经营责任概念A (10accountancy 会计职业A (11accountant 会计师A (12accounting 会计A (

2、13agency cost 代理成本A (14accounting bases 会计基础A (15accounting manual 会计手册A (16accounting period 会计期间A (17accounting policies 会计方针A (18accounting rate of return 会计报酬率A (19accounting reference date 会计参照日A (20accounting reference period 会计参照期间A (21accrual concept 应计概念A (22accrual expenses 应计费用A (23acid t

3、est ration 速动比率(酸性测试比率A (24acquisition 购置A (25acquisition accounting 收购会计A (26activity based accounting 作业基础成本计算A (27adjusting events 调整事项A (28administrative expenses 行政管理费A (29advice note 发货通知A (30amortization 摊销A (31analytical review 分析性检查A (32annual equivalent cost 年度等量成本法A (33annual report and a

4、ccounts 年度报告和报表A (34appraisal cost 检验成本A (35appropriation account 盈余分配帐户A (36articles of association 公司章程细则A (37assets 资产A (38assets cover 资产保障A (39asset value per share 每股资产价值A (40associated company 联营公司A (41attainable standard 可达标准A (42attributable profit 可归属利润A (43audit 审计A (44audit report 审计报告A

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

6、 statement 银行对帐单B (57bankruptcy 破产B (58basis of apportionment 分摊基础B (59batch 批量B (60batch costing 分批成本计算B (61beta factor B(市场风险因素B (62bill 帐单B (63bill of exchange 汇票B (64bill of landing 提单B (65bill of materials 用料预计单B (66bill payable 应付票据B (67bill receivable 应收票据B (68bin card 存货记录卡B (69bonus 红利B (70

7、book-keeping 薄记B (71Boston classification 波士顿分类B (72breakeven chart 保本图B (73breakeven point 保本点B (74breaking-down time 复位时间B (75budget 预算B (76budget center 预算中心B (77budget cost allowance 预算成本折让B (78budget manual 预算手册B (79budget period 预算期间B (80budgetary control 预算控制B (81budgeted capacity 预算生产能力B (82

8、burden 制造费用B (83business center 经营中心B (84business entity 营业个体B (85business unit 经营单位B (86buy-out management 管理性购买产权B (87by-product 副产品C (88called-up share capital 催缴股本C (89capacity 生产能力C (90capacity ratios 生产能力比率C (91capital 资本C (92capital assets pricing model 资本资产计价模式C (93capital commitment 承偌资本C (

9、94capital employed 已运用的资本C (95capital expenditure 资本支出C (96capital expenditure authorization 资本支出核准C (97capital expenditure control 资本支出控制C (98capital expenditure proposal 资本支出申请C (99capital funding planning 资本基金筹集计划C (100capital gain 资本收益C (101capital investment appraisal 资本投资评估C (102capital mainte

10、nance 资本保全C (103capital resource planning 资本资源计划C (104capital surplus 资本盈余C (105capital turnover 资本周转率C (106card 记录卡C (107cash 现金C (108cash account 现金帐户C (109cash book 现金帐薄C (110cash cow 金牛产品C (111cash flow 现金流量C (112cash discounted 现金贴现C (113cash flow budget 现金流量预算C (114cash flow statement 现金流量表C (

11、115cash ledger 现金分类帐C (116cash limit 现金限额C (117CCA 现时成本会计C (118center 中心C (119changeover time 变更时间C (120chartered entity 特许经济个体C (121cheque 支票C (122cheque register 支票登记薄C (123coin analysis 零钱分类C (124classification 分类C (125clock card 工时卡C (126code 代码C (127commitment accounting 承偌确认会计C (128common cost

12、 共同成本C (129company limited by guarantee 有限担保责任公司C (130company limited shares 股份有限公司C (131competitive position 竞争能力状况C (132concept 概念C (133conglomerate 跨行业企业C (134consistency concept 一致性概念C (135consolidated accounts 合并报表C (136consolidation accounting 合并会计C (137consortium 财团C (138contingency plan 应急计划

13、C (139contingent liabilities 或有负债C (140continuous operation 连续生产C (141contra 抵消C (142contract cost 合同成本C (143contract costing 合同成本计算C (144contribution 贡献毛益C (145contribution ventre 贡献中心C (146contribution chart 贡献图C (147contribution per unit of limiting factor ration 单位限定因素的贡献毛益比率C (148contribution t

14、o sales ration 贡献毛益对销售比率C (149control 控制C (150control account 控制帐户C (151control limits 控制限度C (152controllability concept 可控制概念C (153controllable cost 可控制成本C (154conversion cost 加工成本C (155convertible loan stock 可转换为股票的贷款C (156corporate appraisal 公司评估C (157corporate planning 公司计划C (158corporate social

15、 reporting 公司社会报告C (159corporation 股份公司C (160cost 成本C (161cost account 成本帐户C (162cost accounting 成本会计C (163cost accounting manual 成本手册C (164cost accounts calendar 成本报表的日历时间C (165cost adjustment 成本调整C (166cost allocation 成本分配C (167cost apportionment 成本分摊C (168cost attribution 成本归属C (169cost audit 成本审

16、计C (170cost behaviour 成本性态C (171cost benefit analysis 成本效益分析C (172cost center 成本中心C (173cost driver 成本动因C (174cost of capital 资本成本C (175cost of conformance 相符成本C (176cost of goods sold 销货成本C (177cost of non-conformance 非相符成本C (178cost of sales 销售成本C (179cost reduction 成本降低C (180cost structure 成本结构C

17、(181cost unit 成本单位C (182cost-volume-profit analysis(CVP 本量利分析C (183costing 成本计算C (184CPP 现时购买力会计C (185credit note 贷项通知C (186credit report 信贷报告书C (187creditor 债权人C (188creditor days ratio 应付帐款天数率C (189creditors ledger 应付帐款分类帐C (190critical event 关键事项C (191critical path 关键路线C (192cumulative preference

18、 shares 累积优先股C (193current account 往来帐户C (194current asset 流动资产C (195current cost accounting 现时成本会计C (196current liabilities 流动负债C (197current purchasing power accounting 现时购买力会计C (198current ration 流动比率C (199cut-off 截止C (200CVP 本量利分析C (201cycle time 周转时间D (202debenture 债券D (203debit note 借项通知D (204

19、debit capacity 举债能力D (205debt ratio 债务比率D (206debtor 债务人D (207debtor days ratio 应收帐款天数率D (208debtors 应收款D (209debtors ledger 应收帐款分类帐D (210debtor age analysis应收帐款帐龄分析D (211decision driven costs 决策连动成本D (212decision tree 决策树D (213defects 次品D (214deferred expenditure 递延支出D (215deferred shares 递延股份D (21

20、6deferred taxation 递延税款D (217delivery note 交货单D (218departmental accounts 部门报表D (219departmental budget 部门预算D (220depreciation 折旧D (221dispatch note 发运单D (222development cost 开发成本D (223differential cost 差别成本D (224direct hours yield 直接工时产出率D (225direct labour cost-standard 标准直接人工成本D (226direct labour

21、 efficiency-variance 直接人工效率差异D (227direct labour ratevariance 直接人工费率差异D (228direct labour total-variance 直接人工总差异D (229direct material mix-variance 直接材料结构差异D (230direct price-variance 直接材料价格差异D (231direct material total-variance 直接材料总差异D (232direct materials usage-variance 直接材料用量差异D (233direct materi

22、als yield-variance 直接材料产出率差异D (234direct cost 直接成本D (235direct debit 直接借项D (236direct hours yield 直接小时产出率D (237direct labour cost percentage rate 直接人工成本百分比D (238direct labour hour rate 直接人工小时率D (239directs on indirect work 间接工作事项上的工时D (240discount rate 贴现率D (241discounted cash flow 现金流量贴现D (242discr

23、etionary cost 酌量成本D (243distribution cost 摊销成本D (244diversions 移用D (245diverted hours 移用小时D (246diverted hours ratio 移用工时比率D (247dividend 股利D (248dividend cover 股利产出率D (249dividend per share 每股股利D (250dog 疲软产品D (251double entry accounting 复式会计D (252double-entry book-keeping 复式薄记D (253doubtful debts

24、可疑债务D (254down time 停工时间D (255dynamic programming 动态规划E (256earning per share 每股盈利E (257earning ratio 市盈率E (258economic order quantity(EOQ 经济订购批量E (259efficient market hypothesis 有效市场假设E (260efficiency ration 效率性比率E (261element of cost 成本要素E (262entity 经济个体E (262environmental audit 环境审计E (263environ

25、mental impact assessment 环境影响评价E (264EOQ 经济订购批量E (265equity 权益E (266equity method of accounting 权益法会计计算E (267equity share capital 权益股本E (268equivalent units 当量E (269event 事项E (270exceptional items 例外事项E (271expected value 期望值E (272expenditure 支出E (273expenses 费用E (274external audit 外部审计E (275externa

26、l failure cost 外部损失成本E (276extraordinary items 非常事项F (277factory goods 让售商品F (278factoring 应收帐款让售F (279fail value 公允价值F (280feedback 反馈F (281FIFO 先近先出法F (282final accounts 年终报表F (283finance lease 融资租赁F (284financial accounting 财务会计F (285financial accounts calendar adjustment 财务报表的日历时间调整F (286financi

27、al management 财务管理F (287financial planning 财务计划F (288financial statement 财务报表F (289finished goods 完成品F (290fixed asset 固定资产F (291fixed overhead 固定制造费用F (292fixed asset turnover 固定资产周转率F (293fixed assets register 固定资产登记薄F (294fixed cost 固定成本F (295flexed budget 变动限额预算F (296flexible budget 弹性预算F (297fl

28、oat time 浮动时间F (298floating charge 流动抵押F (299flow of funds statement 资金流量表F (300forecasting 预测F (301founders shares发起人股份F (302full capacity 满负荷生产能力F (303function costing 职能成本计算F (304functional budget 职能预算F (305fund accounting 基金会计F (306fundamental accounting concept 基础会计概念F (307fungible assets 可互换资产

29、F (308futuristic planning 远景计划G (309gap analysis 间距分析G (310gearing 举债经营比率(杠杆G (311goal congruence 目标一致性G (312going concern concept 持续经营概念G (313goods received note 商品收讫单G (314goodwill 商誉G (315gross dividend yield 总股息产出率G (316gross margin 总边际G (317gross profit 毛利润G (318gross profit percentage 毛利润百分比G

30、(319group 企业集团G (320group accounts 集团报表H (312high-geared 高结合杠杆(比例H (313hire purchase 租购H (314historical cost 历史成本H (315historical cost accounting 历史成本会计H (316hours 小时H (317hurdle rate 最低可接受的报酬率I (318ideal standard 理想标准I (319idle capacity ration 闲置生产能力比率I (320idle time 闲置时间I (321impersonal accounts 非

31、记名帐户I (322imprest system 定额备用制度I (323income and expenditure account 收益和支出报表I (324incomplete records 不完善记录I (325incremental cost 增量成本I (326incremental yield 增量产出率I (327indirect cost 间接成本I (328indirect hours 间接小时I (329insolvency 无力偿付I (330intangible asset 无形资产I (331integrated accounts 综合报表I (332interd

32、ependency concept 关联性概念I (333interest cover 利息保障倍数I (334interlocking accounts 连锁报表I (335internal audit 内部审计I (336internal check 内部牵制I (337internal control system 内部控制体系I (338internal failure cost 内部损失成本I (339internal rate of return(IRR 内含报酬率I (340inventory 存货I (341investment 投资I (342investment cente

33、r 投资中心I (343invoice register 发票登记薄I (344issued share capital 已发行股本J (345job 定单J (346job card 工作卡J (347job costing 工作成本计算J (348job sheet 工作单J (349joint cost 联合成本J (350joint products 联产品J (351joint stock company 股份公司J (352joint venture 合资经营J (353journal 日记帐J (354just-in-time(JIT 适时制度J (355jusy-in-time

34、 production 适时生产J (356just-in-time purchasing 适时购买K (357key factor 关键因素L (358labour 人工L (359labour transfer note 人工转移单L (360leaning curve 学习曲线L (361ledger 分类帐户L (362length of order book 定单平均周期L (363letter of credit 信用证L (364leverage 举债经营比率L (365liabilities 负债L (366life cycle costing 寿命周期成本计算L (367LI

35、FO 后近先出法L (368limited liability company 有限责任公司L (369limiting factor 限制因素L (370line-item budget 明细支出预算L (371liner programming 线性规划L (372liquid assets 变现资产L (373liquidation 清算L (374liquidity ratios 易变现比率L (375loan 贷款L (376loan capital 借入资本L (377long range palnning 长期计划L (378lost time record 虚耗时间记录L (3

36、79low geared 低结合杠杆(比例L (380lower of cost or net realizable value concept 成本或可变净价孰低概念M (381machine hour rate 机器小时率M (382machine time record 机器时间记录M (383managed cost 管理成本M (384management accounting 管理会计M (385management accounting concept 管理会计概念M (386management accounting guides 管理会计指导方针M (387managemen

37、t audit 管理审计M (388management buy-out 管理性购买产权M (389management by exception 例外管理原则M (390margin 边际M (391margin of safety ration 安全边际比率M (392margin cost 边际成本M (393margin costing 边际成本计算M (394mark-down 降低标价M (395mark-up 提高标价M (396market risk premium 市场分险补偿M (397market share 市场份额M (398marketing cost 营销成本M

38、(399matching concept 配比概念M (400materiality concept 重要性概念M (401materials requisition 领料单M (402materials returned note 退料单M (403materials transfer note 材料转移单M (404memorandum of association 公司设立细则M (405merger 兼并M (406merger accounting 兼并会计M (407minority interest 少数股权M (408mixed cost 混合成本N (409net asset

39、s 净资产N (410net book value 净帐面价值N (411net liquid funds 净可变现资金N (412net margin 净边际N (413net present value(NPV 净现值N (414net profit 净利润N (415net realizable value 可变现净值N (416net worth 资产净值N (417network analysis 网络分析N (418noise 干捞N (419nominal account 名义帐户N (420nominal share capital 名义股本N (421nominal hold

40、ing 代理持有股份N (422non-adjusting events 非调整事项N (423non-financial performance measurement 非财务业绩计量N (424non-intergrated accounts 非综合报表N (425non-liner programming 非线性规划N (426non-voting shares 无表决权的股份N (427notional cost 名义成本N (428number of days stock 存货周转天数N (429number of weeks stock 存货周转周数O (430objective

41、classification 客体分类O (431obsolescence 陈旧O (432off balance sheet finance 资产负债表外筹资O (433offer for sale 标价出售O (434operating budget 经营预算O (435operating lease 经营租赁O (436operating statement 营业报表O (437operation time 操作时间O (438operational control 经营控制O (439operational gearing 经营杠杆O (440operating plans 经营计划O

42、 (441opportunity cost 机会成本O (442order 定单O (443ordinary shares 普通股O (444out-of-date cheque 过期支票O (445over capitalization 过分资本化O (446overhead 制造费用O (447overhead absorption rate 制造费用分配率O (448overhead cost 制造费用O (449overtrading 超过营业资金的经营P (450paid cheque 已付支票P (451paid-up share capital 认定股本P (452parent

43、company 母公司P (453pareto distribution 帕累托分布P (454participating preference shares 参与优先股P (455partnership 合伙P (456payable ledger 应付款项帐户P (457payback 回收期P (458payments and receipts account 收入和支出报表P (459payments withheld 保留款额P (460payroll 工资单P (461payroll analysis 工资分析P (462percentage profit on turnover

44、利润对营业额比率P (463period cost 期间成本P (464perpetual inventory 永续盘存P (465personal account 记名帐户P (466PEPT 项目评审法P (467petty cash account 备用金帐户P (468petty cash voucher 备用金凭证P (469physical inventory 实地盘存P (470planning 计划P (471planning horizon 计划时限P (472planning period 计划期间P (473policy cost 政策成本P (474position a

45、udit 状况审计P (475post balance sheet events 资产负债表编后事项P (476practical capacity 实际生产能力P (477pre-acquisition losses 购置前损失P (478pre-acquisition profits 购置前利润P (479preference shares 优先股P (480preference creditors 优先债权人P (481preferred creditors 优先债权人P (482prepayments 预付款项P (483present value 现值P (484prevention

46、 cost 预防成本P (485price ratio 市盈率P (486prime cost 主要成本P (487prime entry-books of 原始分录登记薄P (488principal budget factor 主要预算因素P (489prior charge capital 优先股P (490prior year adjustments 以前年度调整P (491priority base budgeting 优先顺序体制的预算P (492private company 私人公司P (493pro-forma invoice 预开发票P (494problem child

47、问号产品P (495process costing 分步成本计算P (496process time 加工时间P (497product cost 产品成本P (498Product life cycle 产品寿命周期P (499production cost 生产成本P (500production cost of sales 售货成本P (501production volume ratio 生产业务量比率P (502profit center 利润中心P (503profit per employee 每员工利润P (504profit retained for the year 年度利

48、润留存P (505profit to turnover ratio 利润对营业额比率P (506profit-volume graph 利量图P (507profitability index 盈利指数P (508programming 规划P (509project evaluation and review technique 项目评审法P (510projection 预计P (511promissory note 本票P (512prospectus 募债说明书P (513provisions for liabilities and charges 偿债和费用准备P (514prude

49、nt concept 稳健性概念P (515public company 公开公司P (516purchase order 订购单P (517purchase requisition 请购单P (518purchase ledger 采购帐户Q (519quality related costs 质量有关成本Q (520queuing time 排队时间R (521rate 率R (522ratio 比率R (523ration pyramid 比率金字塔R (524raw material 原材料R (525receipts and payments account 收入和支付报表R (52

50、6receivable ledger 应收款项帐户R (527redeemable shares 可赎回股份R (528redemption 赎回R (529registered share capital 注册资本R (530rejects 废品R (531relevancy concept 相关性概念R (532relevant costs 相关成本R (533relevant range 相关范围R (534reliability concept 可靠性概念R (535replacement price 重置价格R (536report 报表R (537reporting 报告R (53

51、8research cost, applied 应用性研究成本R (539research cost, pure or basic 理论或基础研究成本R (540reserves 留存收益R (541residual income 剩余收益R (542responsibility center 责任中心R (543retention money 保留款额R (544return on capital employed 运用资本报酬率R (545returns 退回R (546revenue 收入R (547revenue center 收入中心R (548revenue expenditure

52、 收益支出R (549revenue investment 收入性投资R (550right issue 认股权发行R (551rolling budget 滚动预算R (552rolling forecast 滚动预测S (553sales ledger 销售分类帐S (554sales order 销售定单S (555sales per employee 每员工销售额S (556scrap 废料S (557scrip issue 红股发行S (558secured creditors 有担保的债权人S (559segmental reporting 分部报告S (560selling co

53、st 销售成本S (561semi-fixed cost 半固定成本S (562semi-variable cost 半变动成本S (563sensitivity analysis 敏感性分析S (564service cost center 服务成本中心S (565service costing 服务成本计算S (566set-up time 安装时间S (567shadow prices 影子价格S (568share 股票S (569share capital 股份资本S (570share option scheme 购股权证方案S (571share premium 股票溢价S (5

54、72sight draft 即期汇票S (573single-entry book-keeping 单式薄记S (574sinking fund 偿债基金S (575slack time 松驰时间S (576social responsibility cost 社会责任成本S (577sole trader 独资经营者S (578source and application of funds statement 资金来源和运用表S (579special order costing 特殊定单成本计算S (580staff costs 职工成本S (581standard 标准S (582sta

55、ndard accounting practice 标准会计实务S (583standard cost 标准成本S (584standard costing 标准成本计算S (585standard direct labour cost 标准直接人工S (586standard hour 标准小时S (587standard minute 标准分钟S (588standard performace-labour 标准人工业绩S (589standard time 标准时间S (590standard order 经常性定单S (591statement of account 营业帐单S (59

56、2statement of affairs 财务状况表S (593statutory body 法定实体S (594stock 存货S (595stock control 存货控制S (596stock turnover 存货周转率S (597stocktaking 盘点存货S (598stores requisition 领料申请单S (599strategic business unit 战略性经营单位S (600strategic management accounting 战略管理会计S (601strategic planning 战略计划S (602strategy 战略S (603subjective classification 主体分类S (604subscribed share capital 已认购的股本S (605su