常用会计英语词汇汇总 

基本词汇

A (1)account 账户,报表

A (2)accounting postulate 会计假设 A (3)accounting valuation 会计计价

A (4)accountability concept 经营责任概念 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)accounting bases 会计基础 A (10)accounting manual 会计手册 A (11)accounting period 会计期间 A (12)accounting policies 会计方针

A (13)accounting rate of return 会计报酬率 A (14)accounting reference date 会计参照日 A (15)accounting reference 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)adjusting events 调整事项

A (22)administrative expenses 行政管理费 A (23)amortization 摊销

A (24)analytical review 分析性复核

A (25)annual equivalent cost 年度等量成本法 A (26)annual report and accounts 年度报告和报表 A (27)appraisal cost 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)asset value per share 每股资产价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (36)audit 审计

A (37)audit report 审计报告

A (38)auditing standards 审计准则

A (39)authorized share capital 额定股本 A (40)available hours 可用小时 A (41)avoidable costs 可避免成本 B (42)back-to-back loan 易币贷款

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B (43)backflush accounting 倒退成本计算

B (44)bad debts 坏帐

B (45)bad debts ratio 坏帐比率 B (46)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 B (52)batch 批量

B (53)batch costing 分批成本计算 B (54)beta factor B (市场)风险因素B B (55)bill 账单

B (56)bill of exchange 汇票 B (57)bill of lading 提单

B (58)bill of materials 用料预计单 B (59)bill payable 应付票据 B (60)bill receivable 应收票据 B (61)bin card 存货记录卡 B (62)bonus 红利

B (63)book-keeping 薄记

B (64)Boston classification 波士顿分类 B (65)breakeven chart 保本图 B (66)breakeven point 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 预算手册 B (72)budget period 预算期间

B (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

C (79)called-up share capital 催缴股本 C (80)capacity 生产能力

C (81)capacity ratios 生产能力比率

C (82)capital 资本

C (83)capital assets pricing model 资本资产计价模式 C (84)capital commitment 承诺资本 C (85)capital employed 已运用的资本 C (86)capital expenditure 资本支出

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C (87)capital expenditure authorization 资本支出核准

C (88)capital expenditure control 资本支出控制 C (89)capital expenditure proposal 资本支出申请 C (90)capital funding planning 资本基金筹集计划 C (91)capital gain 资本收益

C (92)capital investment appraisal 资本投资评估 C (93)capital maintenance 资本保全

C (94)capital resource planning 资本资源计划 C (95)capital surplus 资本盈余 C (96)capital turnover 资本周转率 C (97)card 记录卡 C (98)cash 现金

C (99)cash account 现金账户 C (100)cash book 现金账薄 C (101)cash cow 金牛产品 C (102)cash flow 现金流量

C (103)cash flow budget 现金流量预算 C (104)cash flow statement 现金流量表 C (105)cash ledger 现金分类账 C (106)cash limit 现金限额 C (107)CCA 现时成本会计

C (108)center 中心

C (109)changeover time 变更时间

C (110)chartered entity 特许经济个体 C (111)cheque 支票

C (112)cheque register 支票登记薄 C (113)classification 分类

C (114)clock card 工时卡 C (115)code 代码

C (116)commitment accounting 承诺确认会计

C (117)common cost 共同成本

C (118)company limited by guarantee 有限担保责任公司 C (119)company limited by shares 股份有限公司 C (120)competitive position 竞争能力状况 C (121)concept 概念

C (122)conglomerate 跨行业企业 C (123)consistency concept 一致性概念 C (124)consolidated accounts 合并报表 C (125)consolidation accounting 合并会计 C (126)consortium 财团

C (127)contingency plan 应急计划 C (128)contingent liabilities 或有负债 C (129)continuous operation 连续生产 C (130)contra 抵消

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C (131)contract cost 合同成本

C (132)contract costing 合同成本计算 C (133)contribution centre 贡献中心 C (134)contribution chart 贡献图 C (135)control 控制

C (136)control account 控制账户 C (137)control limits 控制限度

C (138)controllability concept 可控制概念 C (139)controllable cost 可控制成本 C (140)conversion cost 加工成本

C (141)convertible loan stock 可转换为股票的贷款 C (142)corporate appraisal 公司评估

C (143)corporate planning 公司计划

C (144)corporate social reporting 公司社会报告 C (145)cost 成本

C (146)cost account 成本账户

C (147)cost accounting 成本会计

C (148)cost accounting manual 成本手册 C (149)cost adjustment 成本调整 C (150)cost allocation 成本分配 C (151)cost apportionment 成本分摊

C (152)cost attribution 成本归属 C (153)cost audit 成本审计

C (154)cost benefit analysis 成本效益分析 C (155)cost center 成本中心

C (156)cost driver 成本动因

C (157)cost of capital 资本成本

C (158)cost of goods sold 销货成本

C (159)cost of non-conformance 非相符成本 C (160)cost of sales 销售成本 C (161)cost reduction 成本降低 C (162)cost structure 成本结构

C (163)cost unit 成本单位

C (164)cost-volume-profit analysis(CVP) 本量利分析 C (165)costing 成本计算

C (166)credit note 贷项通知 C (167)credit report 信贷报告书

C (168)creditor 债权人

C (169)creditor days ratio 应付账款天数率 C (170)creditors ledger 应付账款分类账 C (171)critical event 关键事项

C (172)critical path 关键路线

C (173)cumulative preference shares 累积优先股 C (174)current asset 流动资产

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C (175)current cost accounting 现时成本会计

C (176)current liabilities 流动负债

C (177)current purchasing power accounting 现时购买力会计 C (178)current ratio 流动比率 C (179)cut-off 截止

C (180)CVP 本量利分析

C (181)cycle time 周转时间 D (182)debenture 债券

D (183)debit note 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)debtor days ratio 应收账款天数率 D (188)debtors ledger 应收账款分类账

D (189)debtor' age analysis 应收账款账龄分析 D (190)decision driven costs 决策连动成本 D (191)decision tree 决策树 D (192)defects 次品

D (193)deferred expenditure 递延支出 D (194)deferred shares 递延股份 D (195)deferred taxation 递延税款

D (196)delivery note 交货单

D (197)departmental accounts 部门报表 D (198)departmental budget 部门预算 D (199)depreciation 折旧

D (200)dispatch note 发运单

D (201)development cost 开发成本 D (202)differential cost 差别成本 D (203)direct cost 直接成本 D (204)direct debit 直接借项

D (205)direct hours yield 直接小时产出率

D (206)direct labour cost percentage rate 直接人工成本百分比 D (207)direct labour hour rate 直接人工小时率

D (208)directs on indirect work 间接工作事项上的工时 D (209)discount rate 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)diverted hours 移用小时

D (215)diverted hours ratio 移用工时比率 D (216)dividend 股利

D (217)dividend cover 股利产出率 D (218)dividend per share 每股股利

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