1、会计专业术语中英文对照参考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帐户,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(11)accountant会计师A(12)accounting会计A(
2、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)accrual concept应计概念A(22)accrual expenses应计费用A(23)acid test ratio
3、n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)analytical 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
4、)appraisal cost检验成本A(35)appropriation account盈余分配帐户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)
5、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 reconciliation银行存款调节表B(56)bank statement银行对帐单B(57)bankruptcy破产B(58)basi
6、s 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)风险因素B(62)bill帐单B(63)bill of exchange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)brea
7、keven 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 center经营中心B(84)business entity营业个体B(85)bus
8、iness 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承偌资本C(94)capital employed已运用的资本C(95)capital expenditure资本支出C(96)capital expenditure a
9、uthorization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(105)capital t
10、urnover资本周转率C(106)card记录卡C(107)cash现金C(108)cash account现金帐户C(109)cash book现金帐薄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现金分类帐C(116)cash limit现金限额C(117)CCA现时成本会计C(118)center中心C(119)changeover time变更时间C(120)
11、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承偌确认会计C(128)common cost共同成本C(129)company limited 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
12、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)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
13、成本计算C(144)contribution贡献毛益C(145)contribution ventre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)contribution 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)contr
14、ollable cost可控制成本C(154)conversion cost加工成本C(155)convertible loan stock可转换为股票的贷款C(156)corporate appraisal公司评估C(157)corporate planning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 acc
15、ounts 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 apportionment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
16、C(176)cost of goods sold销货成本C(177)cost of non-conformance非相符成本C(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)cred
17、itor days ratio应付帐款天数率C(189)creditors 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(1
18、98)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应收帐款帐龄分析D(211)decision driven costs决
19、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)dispatch note发运单D(222)development cost开发成本D(223)differential cost差别成
20、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 ratevariance直接人工费率差异D(228)direct labour total-variance直接人工总差异D(229)direct 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
21、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 wor
22、k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 accou
23、nting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 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(2
24、62)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
