会计英语.docx

1、会计英语account 账户,报表accounting postulate 会计假设accounting valuation 会计计价accountability concept 经营责任概念accountancy 会计职业accountant 会计师accounting 会计agency cost 代理成本accounting bases 会计基础accounting manual 会计手册accounting period 会计期间accounting policies 会计方针accounting rate of return 会计报酬率accounting reference date

2、 会计参照日accounting reference period 会计参照期间accrual concept 应计概念accrual expenses 应计费用acid test ratio 速动比率(酸性测试比率)acquisition 收购acquisition accounting 收购会计adjusting events 调整事项administrative expenses 行政管理费amortization 摊销analytical review 分析性复核annual equivalent cost 年度等量成本法annual report and accounts 年度报告和

3、报表appraisal cost 检验成本appropriation account 盈余分配账户articles of association 公司章程细则assets 资产assets cover 资产担保asset value per share 每股资产价值associated company 联营公司attainable standard 可达标准attributable profit 可归属利润audit 审计audit report 审计报告auditing standards 审计准则authorized share capital 额定股本available hours 可用

4、小时avoidable costs 可避免成本back-to-back loan 易币贷款backflush accounting 倒退成本计算bad debts 坏帐bad debts ratio 坏帐比率bank charges 银行手续费bank overdraft 银行透支bank reconciliation 银行存款调节表bank statement 银行对账单bankruptcy 破产basis of apportionment 分摊基础batch 批量batch costing 分批成本计算beta factor B (市场风险因素 Bbill 账单bill of exchan

5、ge 汇票bill of lading 提单bill of materials 用料预计单bill payable 应付票据bill receivable 应收票据bin card 存货记录卡bonus 红利book-keeping 薄记Boston classification 波士顿分类breakeven chart 保本图breakeven point 保本点breaking-down time 复位时间budget 预算budget center 预算中心budget cost allowance 预算成本折让budget manual 预算手册budget period 预算期间bu

6、dgetary control 预算控制budgeted capacity 预算生产能力business center 经营中心business entity 营业个体business unit 经营单位by-product 副产品called-up share capital 催缴股本capacity 生产能力capacity ratios 生产能力比率capital 资本capital assets pricing model 资本资产计价模式capital commitment 承诺资本capital employed 已运用的资本capital expenditure 资本支出capi

7、tal expenditure authorization 资本支出核准capital expenditure control 资本支出控制capital expenditure proposal 资本支出申请capital funding planning 资本基金筹集计划capital gain 资本收益capital investment appraisal 资本投资评估capital maintenance 资本保全capital resource planning 资本资源计划capital surplus 资本盈余capital turnover 资本周转率card 记录卡cash

8、 现金cash account 现金账户cash book 现金账薄cash cow 金牛产品cash flow 现金流量cash flow budget 现金流量预算cash flow statement 现金流量表cash ledger 现金分类账cash limit 现金限额CCA 现时成本会计center 中心changeover time 变更时间chartered entity 特许经济个体cheque 支票cheque register 支票登记薄classification 分类clock card 工时卡code 代码commitment accounting 承诺确认会计c

9、ommon cost 共同成本company limited by guarantee 有限担保责任公司company limited by shares 股份有限公司competitive position 竞争能力状况concept 概念conglomerate 跨行业企业consistency concept 一致性概念consolidated accounts 合并报表consolidation accounting 合并会计consortium 财团contingency plan 应急计划contingent liabilities 或有负债continuous operation

10、 连续生产contra 抵消contract cost 合同成本contract costing 合同成本计算contribution centre 贡献中心contribution chart 贡献图control 控制control account 控制账户control limits 控制限度controllability concept 可控制概念controllable cost 可控制成本conversion cost 加工成本convertible loan stock 可转换为股票的贷款corporate appraisal 公司评估corporate planning 公司计

11、划corporate social reporting 公司社会报告cost 成本cost account 成本账户cost accounting 成本会计cost accounting manual 成本手册cost adjustment 成本调整cost allocation 成本分配cost apportionment 成本分摊cost attribution 成本归属cost audit 成本审计cost benefit analysis 成本效益分析cost center 成本中心cost driver 成本动因cost of capital 资本成本cost of goods so

12、ld 销货成本cost of non-conformance 非相符成本cost of sales 销售成本cost reduction 成本降低cost structure 成本结构cost unit 成本单位cost-volume-profit analysis(CVP 本量利分析costing 成本计算credit note 贷项通知credit report 信贷报告书creditor 债权人creditor days ratio 应付账款天数率creditors ledger 应付账款分类账critical event 关键事项critical path 关键路线cumulative

13、 preference shares 累积优先股current asset 流动资产current cost accounting 现时成本会计current liabilities 流动负债current purchasing power accounting 现时购买力会计current ratio 流动比率cut-off 截止CVP 本量利分析cycle time 周转时间debenture 债券debit note 借项通知debit capacity 举债能力debt ratio 债务比率debtor 债务人;应收账款debtor days ratio 应收账款天数率debtors

14、ledger 应收账款分类账debtor age analysis 应收账款账龄分析decision driven costs 决策连动成本decision tree 决策树defects 次品deferred expenditure 递延支出deferred shares 递延股份deferred taxation 递延税款delivery note 交货单departmental accounts 部门报表departmental budget 部门预算depreciation 折旧dispatch note 发运单development cost 开发成本differential cos

15、t 差别成本direct cost 直接成本direct debit 直接借项direct hours yield 直接小时产出率direct labour cost percentage rate 直接人工成本百分比direct labour hour rate 直接人工小时率directs on indirect work 间接工作事项上的工时discount rate 贴现率discounted cash flow 现金流量贴现discretionary cost 酌量成本distribution cost 摊销成本diversions 移用diverted hours 移用小时dive

16、rted hours ratio 移用工时比率dividend 股利dividend cover 股利产出率dividend per share 每股股利dog 疲软产品double entry accounting 复式会计double-entry book-keeping 复式薄记doubtful debts 可疑债务down time 停工时间dynamic programming 动态规划earning per share 每股盈利earning ratio 市盈率economic order quantity(EOQ) 经济订购批量efficient market hypothesi

17、s 有效市场假设efficiency ration 效率性比率element of cost 成本要素entity 经济个体environmental audit 环境审计environmental impact assessment 环境影响评价EOQ 经济订购批量equity 权益equity method of accounting 权益法会计计算equity share capital 权益股本equivalent units 当量event 事项exceptional items 例外事项expected value 期望值expenditure 支出expenses 费用exter

18、nal audit 外部审计external failure cost 外部损失成本extraordinary items 非常事项factory goods 让售商品factoring 应收帐款让售fair value 公允价值feedback 反馈FIFO 先近先出法final accounts 年终报表finance lease 融资租赁financial accounting 财务会计financial accounts calendar adjustment财务报表的日历时间调整financial management 财务管理financial planning 财务计划finan

19、cial statement 财务报表finished goods 完成品fixed asset 固定资产fixed overhead 固定制造费用fixed asset turnover 固定资产周转率fixed assets register 固定资产登记薄fixed cost 固定成本flexed budget 变动限额预算flexible budget 弹性预算float time 浮动时间floating charge 流动抵押flow of funds statement 资金流量表forecasting 预测founders shares 发起人股份full capacity 满

20、负荷生产能力function costing 职能成本计算functional budget 职能预算fund accounting 基金会计fundamental accounting concept 基础会计概念fungible assets 可互换资产futuristic planning 远景计划gap analysis 间距分析gearing 举债经营比率(杠杆goal congruence 目标一致性going concern concept 持续经营概念goods received note 商品收讫单goodwill 商誉gross dividend yield 总股息产出率g

21、ross margin 总边际gross profit 毛利润gross profit percentage 毛利润百分比group 企业集团group accounts 集团报表high-geared 高结合杠杆(比例hire purchase 租购historical cost 历史成本historical cost accounting 历史成本会计hours 小时hurdle rate 最低可接受的报酬率ideal standard 理想标准idle capacity ration 闲置生产能力比率idle time 闲置时间impersonal accounts 非记名账户impre

22、st system 定额备用制度income and expenditure account 收益和支出报表incomplete records 不完善记录incremental cost 增量成本incremental yield 增量产出率indirect cost 间接成本indirect hours 间接小时insolvency 无力偿付intangible asset 无形资产integrated accounts 综合报表interdependency concept 关联性概念interest cover 利息保障倍数interlocking accounts 连锁报表inter

23、nal audit 内部审计internal check 内部牵制internal control system 内部控制体系internal failure cost 内部损失成本internal rate of return(IRR) 内含报酬率inventory 存货investment 投资investment center 投资中心invoice register 发票登记薄issued share capital 已发行股本job 定单job card 工作卡job costing 工作成本计算job sheet 工作单joint cost 联合成本joint products 联

24、产品joint stock company 股份公司joint venture 合资经营journal 日记账just-in-time(JIT) 适时制度just-in-time production 适时生产just-in-time purchasing 适时购买key factor 关键因素labour 人工labour transfer note 人工转移单leaning curve 学习曲线ledger 分类账户length of order book 定单平均周期letter of credit 信用证leverage 举债经营比率liabilities 负债life cycle c

25、osting 寿命周期成本计算LIFO 后近先出法limited liability company 有限责任公司limiting factor 限制因素line-item budget 明细支出预算liner programming 线性规划liquid assets 变现资产liquidation 清算liquidity ratios 易变现比率loan 贷款loan capital 借入资本long range planning 长期计划lost time record 虚耗时间记录low geared 低结合杠杆(比例)lower of cost or net realizable v

26、alue concept 成本或可变净价孰低概念machine hour rate 机器小时率machine time record 机器时间记录managed cost 管理成本management accounting 管理会计management accounting concept 管理会计概念management accounting guides 管理会计指导方针management audit 管理审计management buy-out 管理性购买产权management by exception 例外管理原则margin 边际margin of safety ration 安

27、全边际比率margin cost 边际成本margin costing 边际成本计算mark-down 降低标价mark-up 提高标价market risk premium 市场分险补偿market share 市场份额marketing cost 营销成本matching concept 配比概念materiality concept 重要性概念materials requisition 领料单materials returned note 退料单materials transfer note 材料转移单memorandum of association 公司设立细则merger 兼并me

28、rger accounting 兼并会计minority interest 少数股权mixed cost 混合成本net assets 净资产net book value 净账面价值net liquid funds 净可变现资金net margin 净边际net present value(NPV) 净现值net profit 净利润net realizable value 可变现净值net worth 资产净值network analysis 网络分析noise 干捞nominal account 名义账户nominal share capital 名义股本nominal holding 代

29、理持有股份non-adjusting events 非调整事项non-financial performance measurement非财务业绩计量non-integrated accounts 非综合报表non-liner programming 非线性规划non-voting shares 无表决权的股份notional cost 名义成本number of days stock 存货周转天数number of weeks stock 存货周转周数objective classification 客体分类obsolescence 陈旧off balance sheet finance 资

30、产负债表外筹资offer for sale 标价出售operating budget 经营预算operating lease 经营租赁operating statement 营业报表operation time 操作时间operational control 经营控制operational gearing 经营杠杆operating plans 经营计划opportunity cost 机会成本order 定单ordinary shares 普通股out-of-date cheque 过期支票over capitalization 过分资本化overhead 制造费用overhead absorption rate 制造费用分配率overhead cost 制造费用overtrading 超过营业资金的经营paid cheque 已付支票paid-up share capital 认定股本parent company 母公司pareto distribut