常用会计英语词汇
会计英语-基本词汇 1/7 常用会计英语词汇 基本词汇 1. account 账户,报表 2. accounting postulate 会计假设 3. accounting valuation 会计计价 4. accountability concept 经营责任概念 5. accountancy 会计职业 6. accountant 会计师 7. accounting 会计 8. agency cost 代理成本 9. accounting bases 会计基础 10. accounting manual 会计手册 11. accounting period 会计期间 12. accounting policies 会计方针 13. accounting rate of return 会计报酬率 14. accounting reference date 会计参照日 15. accounting reference period 会计参照期间 16. accrual concept 应计概念 17. accrual expenses 应计费用 18. acid test ratio 速动比率(酸性测试比率) 19. acquisition 收购 20. acquisition accounting 收购会计 21. adjusting events 调整事项 22. administrative expenses 行政管理费 23. amortization 摊销 24. analytical review 分析性复核 25. annual equivalent cost 年度等量成本法 26. annual report and accounts 年度报告和报表 27. appraisal cost 检验成本 28. appropriation account 盈余分配账户 29. articles of association 公司章程细则 30. assets 资产 31. assets cover 资产担保 32. asset value per share 每股资产价值 33. associated company 联营公司 34. attainable standard 可达标准 35. attributable profit 可归属利润 36. audit 审计 37. audit report 审计报告 38. auditing standards 审计准则 39. authorized share capital 额定股本 40. available hours 可用小时 41. avoidable costs 可避免成本 42. back-to-back loan 易币贷款 43. backflush accounting 倒退成本计算 44. bad debts 坏帐 45. bad debts ratio 坏帐比率 46. bank charges 银行手续费 47. bank overdraft 银行透支 48. bank reconciliation 银行存款调节表 49. bank statement 银行对账单 50. bankruptcy 破产 51. basis of apportionment 分摊基础 52. batch 批量 53. batch costing 分批成本计算 54. beta factor B (市场)风险因素B 55. bill 账单 56. bill of exchange 汇票 57. bill of lading 提单 58. bill of materials 用料预计单 59. bill payable 应付票据 60. bill receivable 应收票据 61. bin card 存货记录卡 62. bonus 红利 63. book-keeping 薄记 64. Boston classification 波士顿分类 65. breakeven chart 保本图 66. breakeven point 保本点 67. breaking-down time 复位时间 68. budget 预算 69. budget center 预算中心 70. budget cost allowance 预算成本折让 71. budget manual 预算手册 72. budget period 预算期间 73. budgetary control 预算控制 74. budgeted capacity 预算生产能力 75. business center 经营中心 76. business entity 营业个体 77. business unit 经营单位 78. by-product 副产品 79. called-up share capital 催缴股本 80. capacity 生产能力 81. capacity ratios 生产能力比率 82. capital 资本 83. capital assets pricing model 资本资产计价模式 84. capital commitment 承诺资本 85. capital employed 已运用的资本 86. capital expenditure 资本支出 87. capital expenditure authorization 资本支出核准 88. capital expenditure control 资本支出控制 89. capital expenditure proposal 资本支出申请 90. capital funding planning 资本基金筹集计划 91. capital gain 资本收益 92. capital investment appraisal 资本投资评估 93. capital maintenance 资本保全 会计英语-基本词汇 2/7
94. capital resource planning 资本资源计划 95. capital surplus 资本盈余 96. capital turnover 资本周转率 97. card 记录卡 98. cash 现金 99. cash account 现金账户 100. cash book 现金账薄 101. cash cow 金牛产品 102. cash flow 现金流量 103. cash flow budget 现金流量预算 104. cash flow statement 现金流量表 105. cash ledger 现金分类账 106. cash limit 现金限额 107. CCA 现时成本会计 108. center 中心 109. changeover time 变更时间 110. chartered entity 特许经济个体 111. cheque 支票 112. cheque register 支票登记薄 113. classification 分类 114. clock card 工时卡 115. code 代码 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 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 123. consistency concept 一致性概念 124. consolidated accounts 合并报表 125. consolidation accounting 合并会计 126. consortium 财团 127. contingency plan 应急计划 128. contingent liabilities 或有负债 129. continuous operation 连续生产 130. contra 抵消 131. contract cost 合同成本 132. contract costing 合同成本计算 133. contribution centre 贡献中心 134. contribution chart 贡献图 135. control 控制 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 140. conversion cost 加工成本 141. convertible loan stock 可转换为股票的贷款 142. corporate appraisal 公司评估 143. corporate planning 公司计划 144. corporate social reporting 公司社会报告 145. cost 成本 146. cost account 成本账户 147. cost accounting 成本会计 148. cost accounting manual 成本手册 149. cost adjustment 成本调整 150. cost allocation 成本分配 151. cost apportionment 成本分摊 152. cost attribution 成本归属 153. cost audit 成本审计 154. cost benefit analysis 成本效益分析 155. cost center 成本中心 156. cost driver 成本动因 157. cost of capital 资本成本 158. cost of goods sold 销货成本 159. cost of non-conformance 非相符成本 160. cost of sales 销售成本 161. cost reduction 成本降低 162. cost structure 成本结构 163. cost unit 成本单位 164. cost-volume-profit analysis(CVP) 本量利分析 165. costing 成本计算 166. credit note 贷项通知 167. credit report 信贷报告书 168. creditor 债权人 169. creditor days ratio 应付账款天数率 170. creditors ledger 应付账款分类账 171. critical event 关键事项 172. critical path 关键路线 173. cumulative preference shares 累积优先股 174. current asset 流动资产 175. current cost accounting 现时成本会计 176. current liabilities 流动负债 177. current purchasing power accounting 现时购买力会计 178. current ratio 流动比率 179. cut-off 截止 180. CVP 本量利分析 181. cycle time 周转时间 182. debenture 债券 183. debit note 借项通知 184. debit capacity 举债能力 185. debt ratio 债务比率 186. debtor 债务人;应收账款 187. debtor days ratio 应收账款天数率
常见会计英语词汇
会计常用词汇〔一〕一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier''s cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他other短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods材料本钱差异Materials cost variance自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor''s rights investment depreciation reserves 委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income 待处理固定资产损溢Wait deal fixed assets loss or income会计常用词汇〔二〕accountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period〔会计期间〕time periods ,typically one year〔通常是一年)资产负债表：balance sheet 可以不大写b利润表：income statements (or statements of income)利润分配表：retained earnings现金流量表：cash flows会计常用词汇〔三〕二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax 转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building cities payable 应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes所有者权益类OWNERS'' EQUITY资本Capita实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned资本公积Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储藏基金Reserve fund企业开展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储藏基金Withdrawal reserve fund提取企业开展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers'' bonus and welfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)未分配利润Undistributed profit会计常用词汇〔四〕四、本钱类Cost生产本钱Cost of manufacture根本生产本钱Base cost of manufacture辅助生产本钱Auxiliary cost of manufacture 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation 劳务本钱Service costs会计常用词汇〔五〕五、损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue效劳收入Service revenue其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务本钱Operating costs产品销售本钱Cost of goods sold效劳本钱Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities 资源税Resources tax土地增值税Increment tax on land value其他业务支出Other business expense销售其他材料本钱Other cost of material sale其他劳务本钱Other cost of service其他业务税金及附加费Other tax and associate charge 费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense 福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees 排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets 出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax以前年度损益调整Prior year income adjustment。
常见会计英语词汇.doc
会计常用词汇（一）一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier''s cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他other短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor''s rights investment depreciation reserves 委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income 待处理固定资产损溢Wait deal fixed assets loss or income会计常用词汇（二）accountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period（会计期间）time periods ,typically one year（通常是一年)资产负债表：balance sheet 可以不大写b利润表：income statements (or statements of income)利润分配表：retained earnings现金流量表：cash flows会计常用词汇（三）二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax 转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building cities payable 应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes所有者权益类OWNERS'' EQUITY资本Capita实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned资本公积Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers'' bonus and welfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)未分配利润Undistributed profit会计常用词汇（四）四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation 劳务成本Service costs会计常用词汇（五）五、损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities 资源税Resources tax土地增值税Increment tax on land value其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge 费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense 福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees 排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets 出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax以前年度损益调整Prior year income adjustment。
(最新整理)常用会计类英语词汇汇总
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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 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 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 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 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 D （219）dog 疲软产品 D (220)double entry accounting 复式会计 D (221）double-entry book-keeping 复式薄记 D （222)doubtful debts 可疑债务 D (223)down time 停工时间 D （224）dynamic programming 动态规划 E (225）earning per share 每股盈利 E (226)earning ratio 市盈率 E （227）economic order quantity（EOQ) 经济订购批量 E （228）efficient market hypothesis 有效市场假设 E (229)efficiency ration 效率性比率 E (230）element of cost 成本要素 E (231)entity 经济个体 E (232)environmental audit 环境审计 E (233)environmental impact assessment 环境影响评价 E （234)EOQ 经济订购批量 E （235）equity 权益 E （236)equity method of accounting 权益法会计计算 E (237)equity share capital 权益股本 E （238）equivalent units 当量 E （239）event 事项 E (240）exceptional items 例外事项 E （241)expected value 期望值 E （242)expenditure 支出 E (243)expenses 费用 E （244)external audit 外部审计 E （245)external failure cost 外部损失成本 E (246）extraordinary items 非常事项 F （247）factory goods 让售商品 F （248)factoring 应收帐款让售 F （249)fair value 公允价值 F (250)feedback 反馈 F （251）FIFO 先近先出法 F (252）final accounts 年终报表 F （253）finance lease 融资租赁 F (254）financial accounting 财务会计 F （255)financial accounts calendar adjustment 财务报表的日历时间调整 F （256)financial management 财务管理 F (257）financial planning 财务计划 F (258)financial statement 财务报表 F （259)finished goods 完成品 F (260)fixed asset 固定资产 F （261）fixed overhead 固定制造费用 F （262)fixed asset turnover 固定资产周转率 F （263）fixed assets register 固定资产登记薄 F （264）fixed cost 固定成本 F (265)flexed budget 变动限额预算 F (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)founder's shares 发起人股份 F （272)full capacity 满负荷生产能力 F （273）function costing 职能成本计算 F （274）functional budget 职能预算 F （275）fund accounting 基金会计 F （276）fundamental accounting concept 基础会计概念 F (277）fungible assets 可互换资产 F （278)futuristic planning 远景计划 G （279）gap analysis 间距分析 G （280）gearing 举债经营比率（杠杆) G （281)goal congruence 目标一致性 G (282)going concern concept 持续经营概念 G （283）goods received note 商品收讫单 G （284）goodwill 商誉 G (285）gross dividend yield 总股息产出率 G （286)gross margin 总边际 G (287)gross profit 毛利润 G （288）gross profit percentage 毛利润百分比 G （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） H （292)hire purchase 租购 H （293)historical cost 历史成本 H (294）historical cost accounting 历史成本会计 H （295)hours 小时 H (296）hurdle rate 最低可接受的报酬率 I （297)ideal standard 理想标准 I (298)idle capacity ration 闲置生产能力比率 I （299）idle time 闲置时间 I （300)impersonal accounts 非记名账户 I （301)imprest system 定额备用制度 I （302）income and expenditure account 收益和支出报表 I （303)incomplete records 不完善记录 I (304)incremental cost 增量成本 I （305）incremental yield 增量产出率 I (306)indirect cost 间接成本 I (307）indirect hours 间接小时 I (308）insolvency 无力偿付 I （309）intangible asset 无形资产 I (310）integrated accounts 综合报表 I (311)interdependency concept 关联性概念 I （312）interest cover 利息保障倍数 I （313）interlocking accounts 连锁报表 I (314）internal audit 内部审计 I (315)internal check 内部牵制 I (316）internal control system 内部控制体系 I （317)internal failure cost 内部损失成本 I （318）internal rate of return(IRR）内含报酬率 I （319)inventory 存货 I (320）investment 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）just—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 定单平均周期 L （342）letter of credit 信用证 L (343)leverage 举债经营比率 L (344）liabilities 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 有限责任公司 L (348)limiting factor 限制因素 L （349）line-item budget 明细支出预算 L （350）liner programming 线性规划 L (351）liquid assets 变现资产 L （352）liquidation 清算 L (353）liquidity ratios 易变现比率 L （354)loan 贷款 L (355)loan capital 借入资本 L (356）long range 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 M （360）machine hour rate 机器小时率 M (361）machine time record 机器时间记录 M （362）managed cost 管理成本 M （363）management accounting 管理会计 M （364）management accounting concept 管理会计概念 M （365)management 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 M (370)margin of safety ration 安全边际比率 M (371）margin cost 边际成本 M （372)margin costing 边际成本计算 M （373)mark—down 降低标价 M (374)mark-up 提高标价 M (375)market risk premium 市场分险补偿 M (376)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 M （380)materials requisition 领料单 M (381)materials returned note 退料单 M （382)materials transfer note 材料转移单 M （383)memorandum of association 公司设立细则 M （384）merger 兼并 M (385）merger accounting 兼并会计 M (386）minority interest 少数股权 M （387)mixed cost 混合成本 N （388）net assets 净资产 N (389）net book value 净账面价值 N （390)net liquid funds 净可变现资金 N （391)net margin 净边际 N (392)net present value（NPV) 净现值 N （393）net profit 净利润 N (394)net realizable value 可变现净值 N （395)net worth 资产净值 N （396)network analysis 网络分析 N （397)noise 干捞 N （398）nominal account 名义账户 N （399）nominal share capital 名义股本 N (400)nominal holding 代理持有股份 N （401)non—adjusting events 非调整事项 N （402)non—financial performance measurement 非财务业绩计量 N (403)non—integrated accounts 非综合报表 N (404)non-liner programming 非线性规划 N （405）non-voting shares 无表决权的股份 N (406)notional cost 名义成本 N （407)number of days stock 存货周转天数 N （408）number of weeks stock 存货周转周数 O （409)objective classification 客体分类 O （410）obsolescence 陈旧 O （411）off balance sheet finance 资产负债表外筹资 O (412)offer for sale 标价出售 O （413）operating budget 经营预算 O (414)operating lease 经营租赁 O (415)operating statement 营业报表 O （416)operation time 操作时间 O (417）operational control 经营控制 O (418）operational gearing 经营杠杆 O （419）operating plans 经营计划 O (420）opportunity cost 机会成本 O （421)order 定单 O （422)ordinary shares 普通股 O (423)out-of—date cheque 过期支票 O （424）over capitalization 过分资本化 O （425)overhead 制造费用 O (426)overhead absorption rate 制造费用分配率 O （427)overhead cost 制造费用 O （428)overtrading 超过营业资金的经营 P (429)paid cheque 已付支票 P (430）paid-up share capital 认定股本 P （431)parent company 母公司 P （432)pareto distribution 帕累托分布 P （433）participating preference shares 参与优先股 P (434）partnership 合伙 P (435）payable ledger 应付款项账户 P (436)payback 回收期 P （437）payments and receipts account 收入和支出报表 P （438）payments withheld 保留款额 P (439）payroll 工资单 P （440)payroll analysis 工资分析 P （441）percentage profit on turnover 利润对营业额比率 P (442)period cost 期间成本 P (443）perpetual inventory 永续盘存 P (444）personal account 记名账户 P （445)PEPT 项目评审法 P (446）petty cash account 备用金账户 P （447）petty cash voucher 备用金凭证 P (448）physical inventory 实地盘存 P (449)planning 计划 P (450）planning horizon 计划时限 P (451）planning period 计划期间 P (452)policy cost 政策成本 P (453)position audit 状况审计 P (454)post balance sheet events 资产负债表编后事项 P （455)practical capacity 实际生产能力 P （456）pre-acquisition losses 购置前损失 P （457）pre-acquisition profits 购置前利润 P （458)preference shares 优先股 P (459)preference creditors 优先债权人 P （460）preferred creditors 优先债权人 P (461)prepayments 预付款项 P （462)present value 现值 P (463）prevention cost 预防成本 P (465）prime cost 主要成本 P （466)prime entry-books of 原始分录登记薄 P (467)principal budget factor 主要预算因素 P （468)prior charge capital 优先股 P (469）prior year adjustments 以前年度调整 P （470）priority base budgeting 优先顺序体制的预算 P (471)private company 私人公司 P （472)pro-forma invoice 预开发票 P (473)problem child 问号产品 P （474)process costing 分步成本计算 P (475)process time 加工时间 P （476）product cost 产品成本 P （477)Product life cycle 产品寿命周期 P （478）production cost 生产成本 P （479）production cost of sales 售货成本 P （480）production volume ratio 生产业务量比率 P (481）profit center 利润中心 P （482)profit per employee 每员工利润 P (483)profit retained for the year 年度利润留存 P （484)profit to turnover ratio 利润对营业额比率 P （485）profit-volume graph 利量图 P (486）profitability index 盈利指数 P (488）project evaluation and 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）provisions for liabilities and 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)purchase order 订购单 P (496)purchase requisition 请购单 P （497)purchase ledger 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）receipts and payments account 收入和支付报表 R （505）receivable ledger 应收款项账户 R （506)redeemable shares 可赎回股份 R （507）redemption 赎回 R （508)registered share capital 注册资本 R (509）rejects 废品 R （510）relevancy concept 相关性概念 R (511）relevant costs 相关成本 R (512）relevant range 相关范围 R （513)reliability concept 可靠性概念 R (514)replacement price 重置价格 R (515)report 报表 R （516)reporting 报告 R (517）research cost, applied 应用性研究成本 R (518)research cost， pure or basic 理论或基础研究成本 R (519)reserves 留存收益 R (520）residual income 剩余收益 R (521）responsibility center 责任中心 R （522)retention money 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)revenue expenditure 收益支出 R （528）revenue investment 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)sales order 销售定单 S （534）sales per employee 每员工销售额 S (535)scrap 废料 S （536)scrip issue 红股发行 S (537）secured creditors 有担保的债权人 S (538）segmental reporting 分部报告 S （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）service cost center 服务成本中心 S (544)service costing 服务成本计算 S (545）set—up time 安装时间 S (546）shadow prices 影子价格 S （547）share 股票 S (548）share capital 股份资本 S (549)share option scheme 购股权证方案 S (550）share premium 股票溢价 S (551）sight draft 即期汇票 S (552）single-entry book—keeping 单式薄记 S (553）sinking fund 偿债基金 S (554）slack time 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 and application 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）statement of account 营业账单 S （561）statement of affairs 财务状况表 S （562）statutory body 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 (570)strategic planning 战略计划 S (571)strategy 战略 S (572）subjective classification 主体分类 S （573）subscribed share capital 已认购的股本 S （574）subsidiary undertaking 子公司 S （575）sunk cost 沉没成本 S (576）supply estimate 预算估计 S (577)supply expenditure 预算支出 S （578)suspense account 暂记账户 S (579)SWOT analysis 长处和短处,机会和威胁分析 S （580）system 制度,体系 T （581）tactical planning 策略计划 T (582）tactics 策略 T （583）take-over 接收 T （584）tangible asset 有形资产 T （585）tangible fixed asset statement 有形固定资产表 T (586）target cost 目标成本 T （587）terotechnology 设备综合工程学 T （588)throughput accounting 生产量会计 T （589)time 时间 T （590)time sheet 时间记录表 T (591）total assets 总资产 T (592）total quality management 全面质量管理 T (593)total stocks 存货总计 T (594）trade creditors 购货客户(应付账款） T （595）trade debtors 销货客户（应收账款) T (596）trading profit and loss account 营业损益表 T （597)transfer price 转让价格 T (598）transit time 中转时间 T (599）treasurership 财务长制度 T (600)trail balance 试算平衡表 T (601)turnover 营业额 U (602）uncalled share capital 未催缴股本 U (603)under capitalization 不足资本化 U （604）under or over—absorbed overhead 少吸收或多吸收的制造费用 U (605）uniform accounting 统一会计 U （606）uniform costing 统一成本计算 U (607）unissued share capital 未发行股本 V (608）value 价值 V (609)value added 增值 V （610)value analysis 价值分析 V (611)value for money audit 经济效益审计 V (612)vote 表决 V (613)voucher 凭证 W (614）waiting time 等候时间 W (615)waste 废品(料） W (616）wasting asset 递耗资产 W （617)weighted average cost of capital 资本的加权平均成本 W （618）weighted average price 加权平均价格 W (619)with resource 有追索权 W （620）without recourse 无追索权 W (621)working capital 营运资本 W （622)write—down 减值 Z （623)zero base budgeting 零基预算 Z （624）zero coupon bond 无息债券 Z (625)Z score 破产预测计分法常用会计类英语词汇汇总。
常用会计英语词汇大全
常用会计英语词汇大全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。
会计常用英语词汇会计英语词汇
会计常用英语词汇会计英语词汇会计英语词汇会计英语词汇accountant genaral会计主任account bill帐单account books帐本account classification帐户分类account current 往来帐account form of balance sheet帐户式资产负债表account form of profit and loss statement帐户式损益表account payable应付帐款account receivable应收帐款account of payments支出表account balancde结平的帐户account of receipts收入表account title帐户名称，会计科目accounting year/financial year会计年度accounts payable ledger应付款分类帐Accounting period会计期间balance sheet资产负债表income statements (or statements of income)利润表retained earnings利润分配表cash flows现金流量表Sales Department销售部Customer Service客户服务Human Resource人事部Admin.行政部Finance Accounting财务部Product Supply产品供应Marketing市场部Assistant助理secretary秘书Receptionist前台接待小姐clerk文员supervisor主任Manager经理GM，General Manager总经理freight运费tip小费tuition学费charge价格，代价Manufacturing overhead制造费用admission入场费Materials材料费Executive Salaries管理人员工资Wages奖金Retirement allowance退职金Bonus补贴Employee benefits/welfare 福利费Coferemce会议费Special duties加班餐费Business traveling市内交通费Correspondence通讯费Outsourcing fee外保劳务费Correspondence电话费Water and Steam水电取暖费Taxes and dues税费Rent租赁费Outsourcing fee外保劳务费Maintenance管理费Vehicles maintenance车辆维护费Vehicles maintenance油料费Education and training培训费Outsourcing fee外保劳务费Entertainment接待费Books and printing图书、印刷费Insurance premium保险费Commission支付手续费Sundry charges 杂费Transpotation运费Depreciation expense折旧费Article of consumption机物料消耗Labor protection fees劳动保护费Finance Controller总会计师Senior高级Operating expenses营业费用Consignment commission charge代销手续费Transpotation运杂费Insurance premium保险费Director总监Exhibition fees展览费Advertising fees广告费Adminisstrative expenses管理费用Staff Salaries职工工资Repair charge修理费Article of consumption低值易耗摊销Office allowance办公费Labour union expenditure工会经费Research and development expense研究与开发费Employee benefits/welfare福利费Personnel education职工教育经费Unemployment insurance待业保险费Labour insurance劳动保险费Medical insurance医疗保险费Coferemce会议费Travelling expense 差旅费Intermediary organs聘请中介机构费Consult fees咨询费Legal cost诉讼费Business entertainment业务招待费Technology transfer fees技术转让费Mineral resources compensation fees矿产资源补偿费Pollution discharge fees排污费Housing property tax房产税Vehicle and vessel usage license plate tax(VVULPT)车船使用税。
会计专业英语词汇大全
会计专业英语词汇大全
会计专业有哪些职业英语词汇呢?为帮助同学更好学习会计方面的
英语词汇，yjbys 小编今天为大家分享会计专业的职业英语词汇如下：会计专业的基础词汇
会计accounting
会计职能accounting function
会计核算financial accounting
会计控制accounting control
会计学科accounting science
会计职业accounting profession
非营利组织会计non-profit organization accounting
企业会计enterprise accounting
财务会计financial accounting
成本会计cost accounting
管理会计management accounting
税务会计tax accounting
审计audit
电算化会计computerized accounting
会计信息accounting information
会计目标accounting objective
企业会计准则accounting criteria for enterprises
存货会计准则inventory accounting
长期股权投资会计准则accounting standards, long-term equity investment
投资性房地产会计准则investment property accounting standards。
会计英语pdf
会计英语pdf会计英语是一个重要的领域，特别是在全球化的商业环境中。
以下是一些常用的会计英语词汇和短语：1.Accounting：会计2.Accountant：会计师3.Audit：审计4.Balance Sheet：资产负债表5.Income Statement：损益表6.Statement of Cash Flows：现金流量表7.General Ledger：总分类账8.Journal Entries：日记账分录9.Adjusting Entries：调整分录10.Closing Entries：结账分录11.Depreciation：折旧12.Amortization：摊销13.Accrual Basis of Accounting：权责发生制14.Cash Basis of Accounting：收付实现制15.FIFO:First In,First Out（先进先出）16.LIFO:Last In,First Out（后进先出）17.Valuation Allowance：估值备抵18.Carry Forward：结转下期19.Write-off：核销20.Reconciliation：对账21.Budgeting：预算编制22.Financial Forecasting：财务预测23.Financial Analysis：财务分析24.Financial Statement Analysis：财务报表分析25.Working Capital Management：营运资本管理26.Debt Management：债务管理27.Equity Management：权益管理28.Cost Accounting：成本会计29.Management Accounting：管理会计30.Financial Accounting：财务会计31.Accounting Policies and Procedures Manual：会计政策和程序手册32.Accounting Principles Board：会计原则委员会33.Financial Accounting Standards Board(FASB)：财务会计准则委员会34.Generally Accepted Accounting Principles(GAAP)：公认会计原则35.International Financial Reporting Standards(IFRS)：国际财务报告准则。
常用会计英语词汇
常用会计英语词汇做会计当然要有一些基本的英语知识，下面yjbys 小编整理了一些常用的会计英语词汇，希望能给大家提供一些帮助。
Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant 注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office ZF 会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计。
会计专业英语词汇大全
会计专业英语词汇大全（一）一.专业术语Accelerated Depreciation Method 计算折旧时，初期所提的折旧大于后期各年。
加速折旧法主要包括余额递减折旧法 declining balance depreciation，双倍余额递减折旧法 double declining balance depreciation，年限总额折旧法 sum of the years' depreciation Account 科目，帐户 Account format 帐户式 Account payable 应付帐款 Account receivable 应收帐款 Accounting cycle 会计循环，指按顺序进行记录，归类，汇总和编表的全过程。
在连续的会计期间周而复始的循环进行 Accounting equation 会计等式：资产 = 负债 + 业主权益 Accounts receivable turnover 应收帐款周转率：一个时期的赊销净额 / 应收帐款平均余额 Accrual basis accounting 应记制，债权发生制：以应收应付为计算基础，以确定本期收益与费用的一种方式。
凡应属本期的收益于费用，不论其款项是否以收付，均作为本期收益和费用处理。
Accrued dividend 应计股利 Accrued expense 应记费用：指本期已经发生而尚未支付的各项费用。
Accrued revenue 应记收入 Accumulated depreciation 累计折旧 Acid-test ratio 酸性试验比率，企业速动资产与流动负债的比率，又称quick ratio Acquisition cost 购置成本 Adjusted trial balance 调整后试算表，指已作调整分录但尚未作结账分录的试算表。
Adjusting entry 调整分录：在会计期末所做的分录，将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。
常用会计英语词汇
常用会计英语词汇基本词汇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BB (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D (219)dog 疲软产品D (220)double entry accounting 复式会计D (221)double-entry book-keeping 复式薄记D (222)doubtful debts 可疑债务D (223)down time 停工时间D (224)dynamic programming 动态规划E (225)earning per share 每股盈利E (226)earning ratio 市盈率E (227)economic order quantity(EOQ) 经济订购批量E (228)efficient market hypothesis 有效市场假设E (229)efficiency ration 效率性比率E (230)element of cost 成本要素E (231)entity 经济个体E (232)environmental audit 环境审计E (233)environmental impact assessment 环境影响评价E (234)EOQ 经济订购批量E (235)equity 权益E (236)equity method of accounting 权益法会计计算E (237)equity share capital 权益股本E (238)equivalent units 当量E (239)event 事项E (240)exceptional items 例外事项E (241)expected value 期望值E (242)expenditure 支出E (243)expenses 费用E (244)external audit 外部审计E (245)external failure cost 外部损失成本E (246)extraordinary items 非常事项F (247)factory goods 让售商品F (248)factoring 应收帐款让售F (249)fair value 公允价值F (250)feedback 反馈F (251)FIFO 先近先出法F (252)final accounts 年终报表F (253)finance lease 融资租赁F (254)financial accounting 财务会计F (255)financial accounts calendar adjustment 财务报表的日历时间调整F (256)financial management 财务管理F (257)financial planning 财务计划F (258)financial statement 财务报表F (259)finished goods 完成品F (260)fixed asset 固定资产F (261)fixed overhead 固定制造费用F (262)fixed asset turnover 固定资产周转率F (263)fixed assets register 固定资产登记薄F (264)fixed cost 固定成本F (265)flexed budget 变动限额预算F (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)founder's shares 发起人股份F (272)full capacity 满负荷生产能力F (273)function costing 职能成本计算F (274)functional budget 职能预算F (275)fund accounting 基金会计F (276)fundamental accounting concept 基础会计概念F (277)fungible assets 可互换资产F (278)futuristic planning 远景计划G (279)gap analysis 间距分析G (280)gearing 举债经营比率(杠杆)G (281)goal congruence 目标一致性G (282)going concern concept 持续经营概念G (283)goods received note 商品收讫单G (284)goodwill 商誉G (285)gross dividend yield 总股息产出率G (286)gross margin 总边际G (287)gross profit 毛利润G (288)gross profit percentage 毛利润百分比G (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)H (292)hire purchase 租购H (293)historical cost 历史成本H (294)historical cost accounting 历史成本会计H (295)hours 小时H (296)hurdle rate 最低可接受的报酬率I (297)ideal standard 理想标准I (298)idle capacity ration 闲置生产能力比率I (299)idle time 闲置时间I (300)impersonal accounts 非记名账户I (301)imprest system 定额备用制度I (302)income and expenditure account 收益和支出报表I (303)incomplete records 不完善记录I (304)incremental cost 增量成本I (305)incremental yield 增量产出率I (306)indirect cost 间接成本I (307)indirect hours 间接小时I (308)insolvency 无力偿付I (309)intangible asset 无形资产I (310)integrated accounts 综合报表I (311)interdependency concept 关联性概念I (312)interest cover 利息保障倍数I (313)interlocking accounts 连锁报表I (314)internal audit 内部审计I (315)internal check 内部牵制I (316)internal control system 内部控制体系I (317)internal failure cost 内部损失成本I (318)internal rate of return(IRR) 内含报酬率I (319)inventory 存货I (320)investment 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)just-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 定单平均周期L (342)letter of credit 信用证L (343)leverage 举债经营比率L (344)liabilities 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 有限责任公司L (348)limiting factor 限制因素L (349)line-item budget 明细支出预算L (350)liner programming 线性规划L (351)liquid assets 变现资产L (352)liquidation 清算L (353)liquidity ratios 易变现比率L (354)loan 贷款L (355)loan capital 借入资本L (356)long range 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M (360)machine hour rate 机器小时率M (361)machine time record 机器时间记录M (362)managed cost 管理成本M (363)management accounting 管理会计M (364)management accounting concept 管理会计概念M (365)management 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M (370)margin of safety ration 安全边际比率M (371)margin cost 边际成本M (372)margin costing 边际成本计算M (373)mark-down 降低标价M (374)mark-up 提高标价M (375)market risk premium 市场分险补偿M (376)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M (380)materials requisition 领料单M (381)materials returned note 退料单M (382)materials transfer note 材料转移单M (383)memorandum of association 公司设立细则M (384)merger 兼并M (385)merger accounting 兼并会计M (386)minority interest 少数股权M (387)mixed cost 混合成本N (388)net assets 净资产N (389)net book value 净账面价值N (390)net liquid funds 净可变现资金N (391)net margin 净边际N (392)net present value(NPV) 净现值N (393)net profit 净利润N (394)net realizable value 可变现净值N (395)net worth 资产净值N (396)network analysis 网络分析N (397)noise 干捞N (398)nominal account 名义账户N (399)nominal share capital 名义股本N (400)nominal holding 代理持有股份N (401)non-adjusting events 非调整事项N (402)non-financial performance measurement 非财务业绩计量N (403)non-integrated accounts 非综合报表N (404)non-liner programming 非线性规划N (405)non-voting shares 无表决权的股份N (406)notional cost 名义成本N (407)number of days stock 存货周转天数N (408)number of weeks stock 存货周转周数O (409)objective classification 客体分类O (410)obsolescence 陈旧O (411)off balance sheet finance 资产负债表外筹资O (412)offer for sale 标价出售O (413)operating budget 经营预算O (414)operating lease 经营租赁O (415)operating statement 营业报表O (416)operation time 操作时间O (417)operational control 经营控制O (418)operational gearing 经营杠杆O (419)operating plans 经营计划O (420)opportunity cost 机会成本O (421)order 定单O (422)ordinary shares 普通股O (423)out-of-date cheque 过期支票O (424)over capitalization 过分资本化O (425)overhead 制造费用O (426)overhead absorption rate 制造费用分配率O (427)overhead cost 制造费用O (428)overtrading 超过营业资金的经营P (429)paid cheque 已付支票P (430)paid-up share capital 认定股本P (431)parent company 母公司P (432)pareto distribution 帕累托分布P (433)participating preference shares 参与优先股P (434)partnership 合伙P (435)payable ledger 应付款项账户P (436)payback 回收期P (437)payments and receipts account 收入和支出报表P (438)payments withheld 保留款额P (439)payroll 工资单P (440)payroll analysis 工资分析P (441)percentage profit on turnover 利润对营业额比率P (442)period cost 期间成本P (443)perpetual inventory 永续盘存P (444)personal account 记名账户P (445)PEPT 项目评审法P (446)petty cash account 备用金账户P (447)petty cash voucher 备用金凭证P (448)physical inventory 实地盘存P (449)planning 计划P (450)planning horizon 计划时限P (451)planning period 计划期间P (452)policy cost 政策成本P (453)position audit 状况审计P (454)post balance sheet events 资产负债表编后事项P (455)practical capacity 实际生产能力P (456)pre-acquisition losses 购置前损失P (457)pre-acquisition profits 购置前利润P (458)preference shares 优先股P (459)preference creditors 优先债权人P (460)preferred creditors 优先债权人P (461)prepayments 预付款项P (462)present value 现值P (463)prevention cost 预防成本P (464)price ratio 市盈率P (465)prime cost 主要成本P (466)prime entry-books of 原始分录登记薄P (467)principal budget factor 主要预算因素P (468)prior charge capital 优先股P (469)prior year adjustments 以前年度调整P (470)priority base budgeting 优先顺序体制的预算P (471)private company 私人公司P (472)pro-forma invoice 预开发票P (473)problem child 问号产品P (474)process costing 分步成本计算P (475)process time 加工时间P (476)product cost 产品成本P (477)Product life cycle 产品寿命周期P (478)production cost 生产成本P (479)production cost of sales 售货成本P (480)production volume ratio 生产业务量比率P (481)profit center 利润中心P (482)profit per employee 每员工利润P (483)profit retained for the year 年度利润留存P (484)profit to turnover ratio 利润对营业额比率P (485)profit-volume graph 利量图P (486)profitability index 盈利指数P (487)programming 规划P (488)project evaluation and 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)provisions for liabilities and 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)purchase order 订购单P (496)purchase requisition 请购单P (497)purchase ledger 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)receipts and payments account 收入和支付报表R (505)receivable ledger 应收款项账户R (506)redeemable shares 可赎回股份R (507)redemption 赎回R (508)registered share capital 注册资本R (509)rejects 废品R (510)relevancy concept 相关性概念R (511)relevant costs 相关成本R (512)relevant range 相关范围R (513)reliability concept 可靠性概念R (514)replacement price 重置价格R (515)report 报表R (516)reporting 报告R (517)research cost, applied 应用性研究成本R (518)research cost, pure or basic 理论或基础研究成本R (519)reserves 留存收益R (520)residual income 剩余收益R (521)responsibility center 责任中心R (522)retention money 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)revenue expenditure 收益支出R (528)revenue investment 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)sales order 销售定单S (534)sales per employee 每员工销售额S (535)scrap 废料S (536)scrip issue 红股发行S (537)secured creditors 有担保的债权人S (538)segmental reporting 分部报告S (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)service cost center 服务成本中心S (544)service costing 服务成本计算S (545)set-up time 安装时间S (546)shadow prices 影子价格S (547)share 股票S (548)share capital 股份资本S (549)share option scheme 购股权证方案S (550)share premium 股票溢价S (551)sight draft 即期汇票S (552)single-entry book-keeping 单式薄记S (553)sinking fund 偿债基金S (554)slack time 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 and application 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)statement of account 营业账单S (561)statement of affairs 财务状况表S (562)statutory body 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 (570)strategic planning 战略计划S (571)strategy 战略S (572)subjective classification 主体分类S (573)subscribed share capital 已认购的股本S (574)subsidiary undertaking 子公司S (575)sunk cost 沉没成本S (576)supply estimate 预算估计S (577)supply expenditure 预算支出S (578)suspense account 暂记账户S (579)SWOT analysis 长处和短处,机会和威胁分析S (580)system 制度,体系T (581)tactical planning 策略计划T (582)tactics 策略T (583)take-over 接收T (584)tangible asset 有形资产T (585)tangible fixed asset statement 有形固定资产表T (586)target cost 目标成本T (587)terotechnology 设备综合工程学T (588)throughput accounting 生产量会计T (589)time 时间T (590)time sheet 时间记录表T (591)total assets 总资产T (592)total quality management 全面质量管理T (593)total stocks 存货总计T (594)trade creditors 购货客户(应付账款)T (595)trade debtors 销货客户(应收账款)T (596)trading profit and loss account 营业损益表T (597)transfer price 转让价格T (598)transit time 中转时间T (599)treasurership 财务长制度T (600)trail balance 试算平衡表T (601)turnover 营业额U (602)uncalled share capital 未催缴股本U (603)under capitalization 不足资本化U (604)under or over-absorbed overhead 少吸收或多吸收的制造费用U (605)uniform accounting 统一会计U (606)uniform costing 统一成本计算U (607)unissued share capital 未发行股本V (608)value 价值V (609)value added 增值V (610)value analysis 价值分析V (611)value for money audit 经济效益审计V (612)vote 表决V (613)voucher 凭证W (614)waiting time 等候时间W (615)waste 废品(料)W (616)wasting asset 递耗资产W (617)weighted average cost of capital 资本的加权平均成本W (618)weighted average price 加权平均价格W (619)with resource 有追索权W (620)without recourse 无追索权W (621)working capital 营运资本W (622)write-down 减值Z (623)zero base budgeting 零基预算Z (624)zero coupon bond 无息债券Z (625)Z score 破产预测计分法。