1、会计英语常用词汇常用会计英语词汇基本词汇A (1)ABC 作业基础成本计算 A (2)absorbed overhead 已吸收制造费用A (3)absorption costing 吸收成本计算A (4)account 账户,报表 A (5)accounting postulate 会计假设 A (6)accounting series release 会计公告文件 A (7)accounting valuation 会计计价 A (8)account sale 承销清单A (9)accountability concept 经营责任概念 A (10)accountancy 会计职业 A (
2、11)accountant 会计师 A (12)accounting 会计 A (13)agency cost 代理成本 A (14)accounting bases 会计基础 A (15)accounting manual 会计手册 A (16)accounting period 会计期间 A (17)accounting policies 会计方针 A (18)accounting rate of return 会计报酬率 A (19)accounting reference date 会计参照日 A (20)accounting reference period 会计参照期间 A (21
3、)accrual concept 应计概念 A (22)accrual expenses 应计费用 A (23)acid test ration 速动比率(酸性测试比率) A (24)acquisition 购置 A (25)acquisition accounting 收购会计 A (26)activity based accounting 作业基础成本计算 A (27)adjusting events 调整事项 A (28)administrative expenses 行政管理费 A (29)advice note 发货通知 A (30)amortization 摊销 A (31)ana
4、lytical review 分析性检查 A (32)annual equivalent cost 年度等量成本法 A (33)annual report and accounts 年度报告和报表 A (34)appraisal cost 检验成本 A (35)appropriation account 盈余分配账户 A (36)articles of association 公司章程细则 A (37)assets 资产 A (38)assets cover 资产保障 A (39)asset value per share 每股资产价值 A (40)associated company 联营公
5、司 A (41)attainable standard 可达标准 A (42)attributable profit 可归属利润 A (43)audit 审计 A (44)audit report 审计报告 A (45)auditing standards 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 deb
6、ts 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 reconciliation 银行存款调节表 B (56)bank statement 银行对账单 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 factor B(市场)风险因素 B (62)bill 账单 B (63)bill of exc
7、hange 汇票 B (64)bill of landing 提单 B (65)bill of materials 用料预计单 B (66)bill payable 应付票据 B (67)bill receivable 应收票据 B (68)bin card 存货记录卡 B (69)bonus 红利 B (70)book-keeping 薄记 B (71)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)budge
8、t 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 center 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
9、购买产权 B (87)by-product 副产品C (88)called-up share capital 催缴股本 C (89)capacity 生产能力 C (90)capacity ratios 生产能力比率 C (91)capital 资本 C (92)capital assets pricing model 资本资产计价模式 C (93)capital commitment 承诺资本 C (94)capital employed 已运用的资本 C (95)capital expenditure 资本支出 C (96)capital expenditure authorization
10、 资本支出核准 C (97)capital expenditure control 资本支出控制 C (98)capital expenditure proposal 资本支出申请 C (99)capital funding planning 资本基金筹集计划 C (100)capital gain 资本收益 C (101)capital investment appraisal 资本投资评估 C (102)capital maintenance 资本保全 C (103)capital resource planning 资本资源计划 C (104)capital surplus 资本盈余 C
11、 (105)capital turnover 资本周转率 C (106)card 记录卡 C (107)cash 现金 C (108)cash account 现金账户 C (109)cash book 现金账薄 C (110)cash cow 金牛产品 C (111)cash flow 现金流量 C (112)cash discounted 现金贴现 C (113)cash flow budget 现金流量预算 C (114)cash flow statement 现金流量表 C (115)cash ledger 现金分类账 C (116)cash limit 现金限额 C (117)CCA
12、 现时成本会计 C (118)center 中心 C (119)changeover time 变更时间 C (120)chartered entity 特许经济个体 C (121)cheque 支票 C (122)cheque register 支票登记薄 C (123)coin analysis 零钱分类 C (124)classification 分类 C (125)clock card 工时卡 C (126)code 代码 C (127)commitment accounting 承诺确认会计 C (128)common cost 共同成本 C (129)company limited
13、 by guarantee 有限担保责任公司 C (130)company limited shares 股份有限公司 C (131)competitive position 竞争能力状况 C (132)concept 概念 C (133)conglomerate 跨行业企业 C (134)consistency concept 一致性概念 C (135)consolidated accounts 合并报表 C (136)consolidation accounting 合并会计 C (137)consortium 财团 C (138)contingency plan 应急计划 C (139)
14、contingent liabilities 或有负债 C (140)continuous operation 连续生产 C (141)contra 抵消 C (142)contract cost 合同成本 C (143)contract costing 合同成本计算 C (144)contribution 贡献毛益 C (145)contribution centre 贡献中心 C (146)contribution chart 贡献图 C (147)contribution per unit of limiting factor ration 单位限定因素的贡献毛益比率 C (148)co
15、ntribution to sales ration 贡献毛益对销售比率 C (149)control 控制 C (150)control account 控制帐户 C (151)control limits 控制限度 C (152)controllability concept 可控制概念 C (153)controllable cost 可控制成本 C (154)conversion cost 加工成本 C (155)convertible loan stock 来源： 可转换为股票的贷款 C (156)corporate appraisal 公司评估 C (157)corporate p
16、lanning 公司计划 C (158)corporate social reporting 公司社会报告 C (159)corporation 股份公司 C (160)cost 成本 C (161)cost account 成本帐户 C (162)cost accounting 成本会计 C (163)cost accounting manual 成本手册 C (164)cost accounts calendar 成本报表的日历时间 C (165)cost adjustment 成本调整 C (166)cost allocation 成本分配 C (167)cost apportionme
17、nt 成本分摊 C (168)cost attribution 成本归属 C (169)cost audit 成本审计 C (170)cost behaviour 成本性态 C (171)cost benefit analysis 成本效益分析 C (172)cost center 成本中心 C (173)cost driver 成本动因 C (174)cost of capital 资本成本 C (175)cost of conformance 相符成本 C (176)cost of goods sold 销货成本 C (177)cost of non-conformance 非相符成本 C
18、 (178)cost of sales 销售成本 C (179)cost reduction 成本降低 C (180)cost structure 成本结构 C (181)cost unit 成本单位 C (182)cost-volume-profit analysis(CVP) 本量利分析 C (183)costing 成本计算 C (184)CPP 现时购买力会计 C (185)credit note 贷项通知 C (186)credit report 信贷报告书 C (187)creditor 债权人 C (188)creditor days ratio 应付帐款天数率 C (189)c
19、reditors ledger 应付帐款分类帐 C (190)critical event 关键事项 C (191)critical path 关键路线 C (192)cumulative preference shares 累积优先股 C (193)current account 往来帐户 C (194)current asset 流动资产 C (195)current cost accounting 现时成本会计 C (196)current liabilities 流动负债 C (197)current purchasing power accounting 现时购买力会计 C (198
20、)current ration 流动比率 C (199)cut-off 截止 C (200)CVP 本量利分析 C (201)cycle time 周转时间D (202)debenture 债券 D (203)debit note 借项通知 D (204)debit capacity 举债能力 D (205)debt ratio 债务比率 D (206)debtor 债务人 D (207)debtor days ratio 应收帐款天数率 D (208)debtors 应收款 D (209)debtors ledger 应收帐款分类帐 D (210)debtor age analysis 应收
21、帐款帐龄分析 D (211)decision driven costs 决策连动成本 D (212)decision tree 决策树 D (213)defects 次品 D (214)deferred expenditure 递延支出 D (215)deferred shares 递延股份 D (216)deferred taxation 递延税款 D (217)delivery note 交货单 D (218)departmental accounts 部门报表 D (219)departmental budget 部门预算 D (220)depreciation 折旧 D (221)di
22、spatch note 发运单 D (222)development cost 开发成本 D (223)differential cost 差别成本 D (224)direct hours yield 直接工时产出率 D (225)direct labour cost-standard 标准直接人工成本 D (226)direct labour efficiency-variance 直接人工效率差异 D (227)direct labour rate-variance 直接人工费率差异 D (228)direct labour total-variance 直接人工总差异 D (229)di
23、rect material mix-variance 直接材料结构差异 D (230)direct price-variance 直接材料价格差异 D (231)direct material total-variance 直接材料总差异 D (232)direct materials usage-variance 直接材料用量差异 D (233)direct materials yield-variance 直接材料产出率差异 D (234)direct cost 直接成本 D (235)direct debit 直接借项 D (236)direct hours yield 直接小时产出率
24、D (237)direct labour cost percentage rate 直接人工成本百分比 D (238)direct labour hour rate 直接人工小时率 D (239)directs on indirect work 间接工作事项上的工时 D (240)discount rate 贴现率 D (241)discounted cash flow 现金流量贴现 D (242)discretionary cost 酌量成本 D (243)distribution cost 摊销成本 D (244)diversions 移用 D (245)diverted hours 移用
25、小时 D (246)diverted hours ratio 移用工时比率 D (247)dividend 股利 D (248)dividend cover 股利产出率 D (249)dividend per share 每股股利 D (250)dog 疲软产品 D (251)double entry accounting 复式会计 D (252)double-entry book-keeping 复式薄记 D (253)doubtful debts 可疑债务 D (254)down time 停工时间 D (255)dynamic programming 动态规划E (256)earning
26、 per share 每股盈利 E (257)earning ratio 市盈率 E (258)economic order quantity(EOQ) 经济订购批量 E (259)efficient market hypothesis 有效市场假设 E (260)efficiency ration 效率性比率 E (261)element of cost 成本要素 E (262)entity 经济个体 E (262)environmental audit 环境审计 E (263)environmental impact assessment 环境影响评价 E (264)EOQ 经济订购批量
27、E (265)equity 权益 E (266)equity method of accounting 权益法会计计算 E (267)equity share capital 权益股本 E (268)equivalent units 当量 E (269)event 事项 E (270)exceptional items 例外事项 E (271)expected value 期望值 E (272)expenditure 支出 E (273)expenses 费用 E (274)external audit 外部审计 E (275)external failure cost 外部损失成本 E (2
28、76)extraordinary items 非常事项F (277)factory goods 让售商品 F (278)factoring 应收帐款让售 F (279)fail value 公允价值 F (280)feedback 反馈 F (281)FIFO 先近先出法 F (282)final accounts 年终报表 F (283)finance lease 融资租赁 F (284)financial accounting 财务会计 F (285)financial accounts calendar adjustment 财务报表的日历时间调整 F (286)financial ma
29、nagement 财务管理 F (287)financial planning 财务计划 F (288)financial statement 财务报表 F (289)finished goods 完成品 F (290)fixed asset 固定资产 F (291)fixed overhead 固定制造费用 F (292)fixed asset turnover 固定资产周转率 F (293)fixed assets register 固定资产登记薄 F (294)fixed cost 固定成本 F (295)flexed budget 变动限额预算 F (296)flexible budget 弹性预算 F (297)float time 浮动时间 F (298)floating charge 流动抵押 F (299)flow of funds
