会计报表中的英文

1、常用会计英语词汇基本词汇A account 账户，报表A(2)accountingpostulate会计假设A(3)accountingvaluation 会计计价A(4)accountabilityconcept 经菖责任概念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)accountingbases 会计基础A(10)accountingmanual 会计手册A(11)accountingperiod会计期间A(12)accountingpolicies会计方针A(13)account

2、ingrate of return会计报酬率A(14)accountingreference date 会计参照 日A(15)accountingreference period 会计参照期间A (16)accrual concept 应计概念A (17)accrual expenses 应计费用A (18)acid test ratio 速动比率(酸性测试比率)A (19)acquisition 收购A (20)acquisition accounting 收购会计A(21)adjustingevents 调整事项A (22)administrative expenses 行政管理费A (2

3、3)amortization 摊销A(24)analyticalreview 分析性复核A (25)annual equivalent cost 年度等量成本法A(26)annualreport and accounts年度报告和报表A(27)appraisalcost 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A (31)assets cover 资产担保A(32)assetvalueper share每股资产价值A(33)associatedcompany联营公

4、司A(34)attainablestandard可达标准A(35)attributableprofit可归属利润A(36)audit审计A(37)auditreport审计报告A(38)auditingstandards 审计准则A(39)authorized sharecapital 额定股本A(40)availablehours可用小时A(41)avoidablecosts可避免成本BB(42)back-to-back loan 易币贷款(43)backflush accounting 倒退成本计算B(44)bad debts 坏帐BB(45)bad debts ratio 坏帐比率(46

5、)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 apportionment分摊基础BB(52)batch 批量(53)batch costing 分批成本计算B(54)beta factor B(市场)风险因素BBB(55)bill 账单(56)bill of exchange 汇票B(57)bill of lading 提单B(58)bill of materials用料预计单B(5

6、9)bill payable 应付票据B(60)bill receivable 应收票据B(61)bin card存货记录卡BB(62)bonus 红利(63)book-keeping 薄记B(64)Boston classification 波士顿分类BB(65)breakevenchart 保本图(66)breakevenpoint保本点B(67)breaking-down time 复位时间B(68)budget 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BB(72)budg

7、et period预算期间(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CC(79)called-up share capital 催缴股本(80)capacity 生产能力C(81)capacity ratios 生产能力比率CC(82)capital 资本(83)capital assets pricing model 资本资产计价模式CC(84)

8、capitalcommitment 承诺资本(85)capitalemployed 已运用的资本CCC(86)capitalexpenditure资本支出(87)capitalexpenditureauthorization 资本支出核准(88)capitalexpenditurecontrol 资本支出控制CC(89)capital expenditure proposal 资本支出 Mt(90)capital funding planning资本基金筹集计划C(91)capital gain 资本收益CCCC(92)capital investment appraisal 资本投资评估(9

9、3)capital maintenance 资本保全(94)capital resource planning资本资源计划(95)capital surplus 资本盈余CC(96)capital turnover资本周转率(97)card 记录卡C(98)cash 现金CC(99)cash account 现金账户(100)cash book 现金账薄CC(101)cash cow 金牛产品(102)cash flow 现金流量CCC(103)cash flowbudget 现金流量预算(104)cash flowstatement 现金流量表(105)cash ledger 现金分类账CC

10、C(106)cash limit现金限额(107)CCA现时成本会计(108)center 中心CC(109)changeover time变更时间(110)chartered entity 特许经济个体CCC(111)cheque 支票(112)cheque register支票登记薄(113)classification 分类CC(114)clock card 工时卡(115)code 代码CCC(116)commitment accounting承诺确认会计(117)common cost 共同成本(118)company limited by guarantee 有限担保责任公司CCC

11、C(119)company limited by shares 股份有限公司(120)competitive position 竞争能力状况(121)concept 概念(122)conglomerate跨行业企业CC(123)consistency concept 一致性概念(124)consolidated accounts 合并报表C(125)consolidation accounting 合并会计CC(126)consortium 财团(127)contingency plan应急计划CC(128)contingent liabilities或有负债(129)continuous o

12、peration连续生产CCC(130)contra 抵消(131)contract cost 合同成本(132)contract costing 合同成本计算CC(133)contribution centre贡献中心(134)contribution chart 贡献图C(135)control 控制CCCC(136)control account 控制账户(137)control limits控制限度(138)controllability concept 可控制概念(139)controllable cost 可控制成本CC(140)conversion cost 加工成本(141)c

13、onvertible loan stock可转换为股票的贷款C(142)corporate appraisal公司评估CC(143)corporate planning公司计划(144)corporate social reporting公司社会才艮告CC(145)cost 成本(146)cost account 成本账户CCC(147)costaccounting成本会计(148)costaccountingmanual成本(149)costadjustment成本调整CCC(150)cost allocation成本分配(151)cost apportionment 成本分摊(152)co

14、st attribution 成本归属CC(153)cost audit 成本审计(154)cost benefit analysis 成本效益分析CCC(155)costcenter 成本中心(156)costdriver 成本动因(157)cost of capital资本成本CC(158)costof goods sold 销货成本(159)costof non-conformance 非相符成本CCC(160)costof sales 销售成本(161)costreduction成本降低(162)cost structure成本结构CCCC(163)cost unit 成本单位(164

15、)cost-volume-profit analysis(CVP)本量利分析(165)costing成本计算(166)credit note 贷项通知CC(167)credit report 指贷报告书(168)creditor 债权人C(169)creditor days ratio 应付账款天数率CC(170)creditors ledger 应付账款分类账(171)critical event 关键事项CC(172)critical path 关键路线(173)cumulative preference shares 累积优先股.C(174)currentasset 流动资产C(175)

16、currentcost accounting 现时成本会计C(176)currentliabilities流动负债C(177)currentpurchasing power accounting 现时购买力会计C(178)currentratio 流动比率C(179)cut-off截止C(180)CVP 本量利分析C(181)cycle ttime 周转时间D(182)debenture 债券D(183)debit inote 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)debtorda

17、ys ratio 应收账款天数率D(188)debtorsledger应收账款分类账D(189)debtorage analysis 应收账款账龄分析D(190)decisiondriven costs 决策连动成本D(191)decisiontree 决策树D(192)defects次品D(193)deferredexpenditure递延支出D(194)deferredshares递延股份D(195)deferredtaxation递延税款D(196)deliverynote 交货单D(197)departmental accounts 部门报表D(198)departmental bud

18、get 部门预算D(199)depreciation 折旧D(200)dispatchnote 发运单D(201)development cost 开发成本D(202)differential cost差别成本D(203)directcost 直接成本D(204)directdebit 直接借项D(205)directhours yield直接小时产出率D(206)directlabour cost percentage rate 直接人工成本百分比D(207)directlabour hour rate 直接人工小时率D(208)directson indirect work间接工作事项上的

19、工时D(209)discountrate 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)divertedhours 移用小时D(215)divertedhours ratio移用工时比率D(216)dividend股利D(217)dividendcover股利产出率DDDDDDDEEEEEEEEEEEEEEEEEEEEEEFFFFFFFFFFFFFFF(218)dividend per share 每股股利(

20、219)dog疲软产品(220)double entry accounting 复式会计(221)double-entry book-keeping复式薄记(222)doubtful debts 可疑债务(223)down time停工时间(224)dynamic programming动态规戈 U(225)earning per share 每股盈利(226)earning ratio 市盈率(227)economic order quantity(EOQ)经济订购批量(228)efficient market hypothesis 有效市场假设(229)efficiency ration效

21、率性比率(230)element of cost 成本要素(231)entity经济个体(232)environmental audit 环境审计(233)environmental impact assessment 环境影响评价(234)EOQ 经济订购批量(235)equity 权益(236)equitymethod of accounting权益法会计计算(237)equityshare capital 权益股本(238)equivalent units 当量(239)event 事项(240)exceptional items 例外事项(241)expected value 期望值(

22、242)expenditure 支出(243)expenses 费用(244)external audit外部审计(245)external failure cost 外部损失成本(246)extraordinary items 非常事项(247)factory goods 让售商品(248)factoring 应收帐款让售(249)fair value公允价值(250)feedback 反馈(251)FIFO先近先出法(252)final accounts 年终报表(253)finance lease 融资租赁(254)financial accounting财务会计(255)financi

23、alaccounts calendar adjustment 财务报表的日历时间调整(256)financial management 财务管理(257)financialplanning财务计划(258)financial statement 财务报表(259)finished goods 完成品(260)fixed asset 固定资产(261)fixed overhead 固定制造费用FF(262)fixedasset turnover固定资产周转率(263)fixedassets register 固定资产登记薄F(264)fixed cost 固定成本FF(265)flexed bu

24、dget变动限额预算(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 资金流量表F(270)forecasting 预测F(271)founders shares 发起人股份FF(272)full capacity满负荷生产能力(273)function costing职能成本计算F(274)functional budget 职能预算FF(275)fund accounting基金会计(276)fundamental accounting

25、concept 基础会计概念F(277)fungible assets 可互换资产F(278)futuristic planning 远景计划GGG(279)gap analysis 间距分析(280)gearing举债经营比率(杠杆)(281)goal congruence目乐-致性GGG(282)going concern concept 持续经营概念(283)goods received note 商品收讫单(284)goodw川 商含GG(285)gross dividend yield总股息产出率(286)grossmargin 总边际GGG(287)gross profit毛利润(

26、288)gross profitpercentage 毛利润百分比(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)HH(292)hire purchase 租购(293)historical cost 历史成本H(294)historical cost accounting历史成本会计H(295)hours 小时HIIIIIIIII(296)hurdle rate 最低可接受的报酬率(297)ideal standard 理想标准(298)idle capacity ration 闲置生产能力比率(299)id

27、le time 闲置时间(300)impersonal accounts 非记名账户(301)imprest system 定额备用制度(302)income and expenditure account 收益和支出报表(303)incomplete records 不完善记录(304)incremental cost 增量成本(305)incremental yield增量广出率I(306)indirectcost 间接成本I(307)indirecthours 间接小时I(308)insolvency 无力偿付I(309)intangibleasset 无形资产I(310)integra

28、tedaccounts 综合报表I (311)interdependency concept 关联性概念I(312)interestcover 利息保障倍数I (313)interlocking accounts 连锁报表I (314)internalaudit 内部审计I (315)internalcheck 内部牵制I (316)internalcontrol system 内部控制体系I (317)internalfailure cost内部损失成本I (318)internalrate of return(IRR)内含报酬率I (319)inventory存货I(320)investm

29、ent 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)j

30、ust-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)ledger 分类账户L (341)length of order book te 单平均周期L (342)letter of credit 信用证L (343)leverage举债经营比率L (344)liabil

31、ities 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 公司L (348)limiting factor 限制因素L (349)line-item budget明细支出预算LL(350)liner programming线性规划(351)liquid assets 变现资产L(352)liquidation 清算LL(353)liquidity ratios易变现比率(354)loan 贷款L(355)loan capital借入资本L(356)long ran

32、ge 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 realizable value concept 成本或可变净价孰低概念MM(360)machinehour rate 机器小时率(361)machinetime record 机器时间记录M(362)managed cost 管理成本MM(363)management accounting 管理会计(364)management accounting concept 管理会计概念M(365)manag

33、ement 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MM(370)margin of safety ration 安全边际比率(371)margin cost 边际成本M(372)margin costing 边际成本计算MM(373)mark-down降低标价(374)mark-up 提高标价M(375)market risk premium市场分险补偿M(376

34、)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MM(380)materials requisition 领料单(381)materials returned note 退料单M(382)materials transfer note 材料转移单M(383)memorandum of association 公司设立细贝 1M(384)mergerM(385)merger accounting 兼并会计M(386)minority inter

35、est少数股权MN(387)mixed cost 混合成本(388)net assets 净资产N(389)net book value 净账面价值NN(390)net liquid funds净可变现资金(391)net margin 净边际N(392)net present value(NPV)净现值N(393)net profit 净利润.N N N N N N N N N N N N N N N O O O O O O O O O O O O O O O O O O O O P P P P P P P P P(394)net realizable value 可变现净值(395)net

36、 worth 资产净值(396)network analysis网络分析(397)noise 干捞(398)nominalaccount 名义账户(399)nominal share capital 名义股本(400)nominalholding代理持有股份(401)non-adjusting events 非调整事项(402)non-financial performance measurement 财务业绩计量(403)non-integrated accounts 非综合报表(404)non-liner programming 非线性规划(405)non-voting shares无表决

37、权的股份(406)notional cost 名义成本(407)numberof days stock 存货周转天数(408)numberof weeks stock 存货周转周数(409)objective classification客体分类(410)obsolescence 陈旧(411)off balance sheet finance 资产负债表外筹资(412)offer for sale 标价出售(413)operating budget 经营预算(414)operatinglease经营租赁(415)operating statement 营业报表(416)operationti

38、me操作时间(417)operationalcontrol经营控制(418)operationalgearing 经营杠杆(419)operatingplans经营计划(420)opportunity cost 机会成本(421)order 定单(422)ordinary shares 普通股(423)out-of-date cheque 过期支票(424)over capitalization过分资本化(425)overhead 制造费用(426)overhead absorption rate 制造费用分配率(427)overhead cost 制造费用(428)overtrading超过

39、营业资金的经营(429)paid cheque 已付支票(430)paid-up share capital 认定股本(431)parent company 母公司(432)pareto distribution 帕累托分布(433)participating preference shares 参与优先股(434)partnership 合伙(435)payable ledger应付款项账户(436)payback 回收期(437)payments and receipts account 收入和支出才艮表PPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPP

40、P(438)payments withheld 保留款额(439)payroll 工资单(440)payroll analysis 工资分析(441)percentage profit on turnover利润对营业额比率(442)period cost 期间成本(443)perpetual inventory 永续盘存(444)personal account 记名账户(445)PEPT 项目评审法(446)pettycash account 备用金账户(447)pettycash voucher 备用金凭证(448)physical inventory实地盘存(449)planning

41、计划(450)planning horizon计划时限(451)planning period计划期间(452)policy cost 政策成本(453)position audit 状况审计(454)post balance sheet events 资产负债表编后事项(455)practical capacity实际生产能力(456)pre-acquisitionlosses 购置前损失(457)pre-acquisitionprofits购置前利润(458)preference shares 优先股(459)preference creditors 优先债权人(460)preferred

42、 creditors优先债权人(461)prepayments预付款项(462)present value 现值(463)prevention cost 预防成本(464)price ratio 市盈率(465)prime cost 主要成本(466)prime entry-books of 原始分录登记薄(467)principal budget factor 主要预算因素(468)prior charge capital 优先股(469)prior year adjustments 以前年度调整(470)priority base budgeting优先顺序体制的预算(471)privat

43、e company 私人公司(472)pro-forma invoice 预开发票(473)problem child问号产品(474)process costing 分步成本计算(475)process time 加工时间(476)product cost 产品成本(477)Product life cycle 产品寿命周期(478)productioncost 生产成本(479)productioncost of sales 售货成本(480)production volume ratio生产业务量比率(481)profit center 利润中心P (482)profit per emp

44、loyee 每员工利润P(483)profitretained for the year 年度利润留存P(484)profitto turnover ratio利润对营业额比率P(485)profit-volumegraph 利量图P(486)profitability index 盈利指数P(487)programming规划P(488)project evaluationand review technique 项目评审法P(489)projection预计P(490)promissory note本票P(491)prospectus募债说明书P(492)provisionsfor lia

45、bilitiesand 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)purchaseorder 订购单P(496)purchaserequisition 请购单P(497)purchaseledger 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)receiptsa

46、nd payments account收入和支付报表R(505)receivableledger应收款项账户R(506)redeemable shares 可赎回股份R(507)redemption 赎回R(508)registeredshare capital注册资本R(509)rejects /废品R(510)relevancyconcept 相关性概念R(511)relevantcosts 相关成本R(512)relevantrange 相关范围R(513)reliabilityconcept 可靠性概念R(514)replacement price 重置价格R(515)report 报

47、表R(516)reporting报告R(517)researchcost, applied应用性研究成本R(518)researchcost, pure or basic埋论或基础研究成本R(519)reserves留存收益R(520)residualincome 剩余收益R(521)responsibility center W# 中心R(522)retentionmoney 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)re

48、venueexpenditure收益支出R (528)revenueinvestment 收入性投资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)salesorder销售定单S (534)sales per employee 每员工销售额S(535)scrap废料S(536)scripissue红股发行S(537)securedcreditors 有担保的债权人S(538)segmental reporting 分部报告S(

49、539)selling cost 销售成本S(540)semi-fixed cost 半固定成本S(541)semi-variable cost 半变动成本S(542)sensitivity analysis 敏感性分析S(543)servicecost center 服务成本中心S(544)servicecosting 服务成本计算S(545)set-up time 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)shareoption scheme 购股权证方案S(550)sharepremium 股

50、票溢价S(551)sightdraft即期汇票S(552)single-entry book-keeping 单式薄记S(553)sinking fund 偿债基金S(554)slacktime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 andapplication 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)statementof account

51、营业账单S(561)statementof affairs 财务状况表S(562)statutorybody 法定实体S(563)stock 存货S(564)stock control 存货控制S(565)stock turnover 存货周转率S(566)stocktaking盘点存货S(567)stores requisition 领料申请单S(568)strategic business unit 战略性经营单位S (569)strategic management accounting 战略管理会计S S S S S S S S S S S T T T T T T T T T T T T T T T T T T T T T U U U U U U V V V V V V(570)strategic planning 战略计划(571)strategy 战略(572)subjective classification主体分类(573)subscribed share capital已认购的股本(574)subsidiary undertaking 子公司(575)sunk cost 沉没成本(576)supply estimate 预算估计(577)supply expenditure预算支出(578)suspense account 暂记账户(579)SWOT ana