会计英文词汇

中国会计视野 www.esnai.com ACCA考试Paper2.4和Paper2.5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 帐户,报表 A (5)accounting postulate 会计假设 A (6)accounting series release 会计文件 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 (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 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)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)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 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 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)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 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)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)business 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 authorization 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 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 turnover 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)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 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)controllable cost 可控制成本 C (154)conversion cost 加工成本 C (155)convertible loan stock 来源：www.examda.com 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 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 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 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)creditor 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 (198)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 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 authorization 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 turnover 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)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 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)controllable cost 可控制成本 C (154)conversion cost 加工成本 C (155)convertible loan stock 来源：www.examda.com 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 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 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 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)creditor 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 (198)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 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 (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 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 (276)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 management 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 statement 资金流量表 F (300)forecasting 预测 F (301)founder’s shares 发起人股份 F (302)full capacity 满负荷生产能力 F (303)function costing 职能成本计算 F (304)functional budget 职能预算 F (305)fund accounting 基金会计 F (306)fundamental accounting concept 基础会计概念 F (307)fungible assets 可互换资产 F (308)futuristic planning 远景计划 G (309)gap analysis 间距分析 G (310)gearing 举债经营比率(杠杆) G (311)goal congruence 目标一致性 G (312)going concern concept 持续经营概念 G (313)goods received note 商品收讫单 G (314)goodwill 商誉 G (315)gross dividend yield 总股息产出率 G (316)gross margin 总边际 G (317)gross profit 毛利润 G (318)gross profit percentage 毛利润百分比 G (319)group 企业集团 G (320)group accounts 集团报表 H (312)high-geared 高结合杠杆(比例) H (313)hire purchase 租购 H (314)historical cost 历史成本 H (315)historical cost accounting 历史成本会计 H (316)hours 小时 H (317)hurdle rate 最低可接受的报酬率 I (318)ideal standard 理想标准 I (319)idle capacity ration 闲置生产能力比率 I (320)idle time 闲置时间 I (321)impersonal accounts 非记名帐户 I (322)imprest system 定额备用 I (323)income and expenditure account 收益和支出报表 I (324)incomplete records 不完善记录 I (325)incremental cost 增量成本 I (326)incremental yield 增量产出率 I (327)indirect cost 间接成本 I (328)indirect hours 间接小时 I (329)insolvency 无力偿付 I (330)intangible asset 无形资产 I (331)integrated accounts 综合报表 I (332)interdependency concept 关联性概念 I (333)interest cover 利息保障倍数 I (334)interlocking accounts 连锁报表 I (335)internal audit 内部审计 I (336)internal check 内部牵制 I (337)internal control system 内部控制体系 I (338)internal failure cost 内部损失成本 I (339)internal rate of return(IRR) 内含报酬率 I (340)inventory 存货 I (341)investment 投资 I (342)investment center 投资中心 I (343)invoice register 发票登记薄 I (344)issued share capital 已发行股本 J (345)job 定单 J (346)job card 工作卡 J (347)job costing 工作成本计算 J (348)job sheet 工作单 J (349)joint cost 联合成本 J (350)joint products 联产品 J (351)joint stock company 股份公司 J (352)joint venture 合资经营 J (353)journal 日记帐 J (354)just-in-time(JIT) 适时制度 J (355)jusy-in-time production 适时生产 J (356)just-in-time purchasing 适时购买 K (357)key factor 关键因素 L (358)labour 人工 L (359)labour transfer note 人工转移单 L (360)leaning curve 学习曲线 L (361)ledger 分类帐户 L (362)length of order book 定单平均周期 L (363)letter of credit 信用证 L (364)leverage 举债经营比率 L (365)liabilities 负债 L (366)life cycle costing 寿命周期成本计算 L (367)LIFO 后近先出法 L (368)limited liability company 有限责任公司 L (369)limiting factor 限制因素 L (370)line-item budget 明细支出预算 L (371)liner programming 线性规划 L (372)liquid assets 变现资产 L (373)liquidation 清算 L (374)liquidity ratios 易变现比率 L (375)loan 贷款 L (376)loan capital 借入资本 L (377)long range palnning 长期计划 L (378)lost time record 虚耗时间记录 L (379)low geared 低结合杠杆(比例) L (380)lower of cost or net realizable value concept 成本或可变净价孰低概念 M (381)machine hour rate 机器小时率 M (382)machine time record 机器时间记录 M (383)managed cost 管理成本 M (384)management accounting 管理会计 M (385)management accounting concept 管理会计概念 M (386)management accounting guides 管理会计指导方针 M (387)management audit 管理审计 M (388)management buy-out 管理性购买产权 M (389)management by exception 例外管理原则 M (390)margin 边际 M (391)margin of safety ration 安全边际比率 M (392)margin cost 边际成本 M (393)margin costing 边际成本计算 M (394)mark-down 降低标价 M (395)mark-up 提高标价 M (396)market risk premium 市场分险补偿 M (397)market share 市场份额 M (398)marketing cost 营销成本 M (399)matching concept 配比概念 M (400)materiality concept 重要性概念 M (401)materials requisition 领料单 M (402)materials returned note 退料单 M (403)materials transfer note 材料转移单 M (404)memorandum of association 公司设立细则 M (405)merger 兼并 M (406)merger accounting 兼并会计 M (407)minority interest 少数股权 M (408)mixed cost 混合成本 N (409)net assets 净资产 N (410)net book value 净帐面价值 N (411)net liquid funds 净可变现资金 N (412)net margin 净边际 N (413)net present value(NPV) 净现值 N (414)net profit 净利润 N (415)net realizable value 可变现净值 N (416)net worth 资产净值 N (417)network analysis 网络分析 N (418)noise 干捞 N (419)nominal account 名义帐户 N (420)nominal share capital 名义股本 N (421)nominal holding 代理持有股份 N (422)non-adjusting events 非调整事项 N (423)non-financial performance measurement 非财务业绩计量 N (424)non-intergrated accounts 非综合报表 N (425)non-liner programming 非线性规划 N (426)non-voting shares 无表决权的股份 N (427)notional cost 名义成本 N (428)number of days stock 存货周转天数 N (429)number of weeks stock 存货周转周数 O (430)objective classification 客体分类 O (431)obsolescence 陈旧 O (432)off balance sheet finance 资产负债表外筹资 O (433)offer for sale 标价出售 O (434)operating budget 经营预算 O (435)operating lease 经营租赁 O (436)operating statement 营业报表 O (437)operation time 操作时间 O (438)operational control 经营控制 O (439)operational gearing 经营杠杆 O (440)operating plans 经营计划 O (441)opportunity cost 机会成本 O (442)order 定单 O (443)ordinary shares 普通股 O (444)out-of-date cheque 过期支票 O (445)over capitalization 过分资本化 O (446)overhead 制造费用 O (447)overhead absorption rate 制造费用分配率 O (448)overhead cost 制造费用 O (449)overtrading 超过营业资金的经营 P (450)paid cheque 已付支票 P (451)paid-up share capital 认定股本 P (452)parent company 母公司 P (453)pareto distribution 帕累托分布 P (454)participating preference shares 参