会计术语中英文对照会计专业术语中英文对照A (1)ABC作业基础成本计算A (2)absorbedoverhead已吸收制造费用A (3)absorptioncosting吸收成本计算A (4)account帐户,报表A (5)accountingpostulate会计假设A (6)accounting series release会计公告文件A (7)accountingvaluation会计计价A (8)accountsale承销清单A (9)accountabilityconcept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)agencycost代理成本A (14)accountingbases会计基础A (15)accountingmanual会计手册A (16)accountingperiod会计期间A (17)accountingpolicies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)accrualconcept应计概念A (22)accrualexpenses应计费用A (23)acid test ration速动比率(酸性测试比率)A (24)acquisitionA (25)acquisitionaccounting收购会计A (26)activity based accounting作业基础成本计算A (27)adjustingevents调整事项A (28)administrativeexpenses行政管理费A (29)advicenote发货通知A (30)amortization摊销A (31)analyticalreview分析性检查A (32)annual equivalent年度等量成本法A (33)annual report and accounts年度报告和报表A (34)appraisalcost检验成本A (35)appropriationaccount盈余分配帐户A (36)articles of association公司章程细则A (37)assets资产A (38)assetscover资产保障A (39)asset value per share每股资产价值A (40)associatedcompany联营公司A (41)attainablestandard可达标准A (42)attributableprofit可归属利润A (43)audit审计A (44)auditreport审计报告A (45)auditingstandards审计准则A (46)authorized share capital额定股本A (47)availablehours可用小时A (48)avoidablecosts可避免成本B (49)back-to-backloan易币贷款B (50)backflushaccounting倒退成本计算B (51)baddebts坏帐B (52)bad debts ratio坏帐比率B (53)bankcharges银行手续费B (54)bankoverdraft银行透支B (55)bankreconciliation银行存款调节表B (56)bankstatement银行对帐单B (58)basis of apportionment分摊基础B (59)batch批量B (60)batchcosting分批成本计算B (61)betafactor(市场)风险因素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)billpayable应付票据B (67)billreceivable应收票据B (68)bincard存货记录卡B (69)bonus红利B (70)book-keeping薄记B (71)Bostonclassification波士顿分类B (72)breakevenchart保本图B (73)breakevenpoint保本点B (74)breaking-downtime复位时间B (76)budgetcenter预算中心B (77)budget cost allowance预算成本折让B (78)budgetmanual预算手册B (79)budgetperiod预算期间B (80)budgetarycontrol预算控制B (81)budgetedcapacity预算生产能力B (82)burden制造费用B (83)businesscenter经营中心B (84)businessentity营业个体B (85)businessunit经营单位B (86)buy-outmanagement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)capacityratios生产能力比率C (92)capital assets pricing model 资本资产计价模式C (93)capitalcommitment承偌资本C (94)capitalemployed已运用的资本C (95)capitalexpenditure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)capitalgain资本收益C (101)capital investment appraisal资本投资评估C (102)capitalmaintenance资本保全C (103)capital resource planning资本资源计划C (104)capitalsurplus资本盈余C (105)capitalturnover资本周转率C (106)card记录卡C (107)cash现金C (108)cashaccount现金帐户C (109)cashbook现金帐薄C (110)cashcow金牛产品C (111)cashflow现金流量C (112)cashdiscounted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)cashledger现金分类帐C (116)cashlimit现金限额C (117)CCA现时成本会计C (119)changeovertime变更时间C (120)charteredentity特许经济个体C (121)cheque支票C (122)chequeregister支票登记薄C (123)coinanalysis零钱分类C (124)classification分类C (125)clockcard工时卡C (126)code代码C (127)commitmentaccounting承偌确认会计C (128)commoncost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)competitiveposition竞争能力状况C (132)concept概念C (133)conglomerate跨行业企业C (134)consistencyconcept一致性概念C (135)consolidatedaccounts合并报表C (136)consolidationaccounting合并会计C (137)consortium财团C (138)contingency应急计划C (139)contingentliabilities或有负债C (140)continuousoperation连续生产C (141)contra抵消C (142)contractcost合同成本C (143)contractcosting合同成本计算C (144)contribution贡献毛益C (145)contributionventre贡献中心C (146)contribution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)controlaccount控制帐户C (151)controllimits控制限度C (152)controllabilityconcept可控制概念C (153)controllablecost可控制成本C (154)conversioncost加工成本C (155)convertible loan stock 可转换为股票的贷款C (156)corporateappraisal公司评估C (157)corporateplanning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)costaccount成本帐户C (162)costaccounting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)costadjustment成本调整C (166)costallocation成本分配C (167)costapportionment成本分摊C (168)costattribution成本归属C (169)costaudit成本审计C (170)costbehaviour成本性态C (171)cost benefit analysis成本效益分析C (172)costcenter成本中心C (173)costdriver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)costreduction成本降低C (180)coststructure成本结构C (181)costunit成本单位C (182)cost-volume-profitanalysis(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)creditnote贷项通知C (186)creditreport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)creditorsledger应付帐款分类帐C (190)criticalevent关键事项C (191)criticalpath关键路线C (192)cumulative preferenceshares累积优先股C (193)currentaccount往来帐户C (194)currentasset流动资产C (195)current cost accounting现时成本会计C (196)currentliabilities流动负债C (197)current purchasing power accounting 现时购买力会计C (198)currentration流动比率C (199)cut-off截止C (200)CVP本量利分析C (201)cycletime周转时间D (202)debenture债券D (203)debitnote借项通知D (204)debitcapacity举债能力D (205)debtratio债务比率D (206)debtor债务人D (207)debtor days ratio应收帐款天数率D (208)debtors应收款D (209)debtorsledger应收帐款分类帐D (210)debtor’ age analysis应收帐款帐龄分析D (211)decision driven costs决策连动成本D (212)decisiontree决策树D (213)defects次品D (214)deferredexpenditure递延支出D (215)deferredshares递延股份D (216)deferredtaxation递延税款D (217)deliverynote交货单D (218)departmentalaccounts部门报表D (219)departmentalbudget部门预算D (220)depreciation折旧D (221)dispatchnote发运单D (222)developmentcost开发成本D (223)differentialcost差别成本D (224)direct hours yield直接工时产出率D (225)direct labour cost-standard标准直接人工成本D (226)direct labour efficiency-variance直接人工效率差异D (227)direct labour rate—variance直接人工费率差异D (228)direct labour total-variance直接人工总差异D (229)direct material mix-variance直接材料结构差异D (230)directprice-variance直接材料价格差异D (231)direct materialtotal-variance直接材料总差异D (232)direct materials usage-variance直接材料用量差异D (233)direct materials yield-variance 直接材料产出率差异D (234)directcost直接成本D (235)directdebit直接借项D (236)direct hours yield直接小时产出率D (237)direct labour cost percentage rate 直接人工成本百分比D (238)direct labour hour rate直接人工小时率D (239)directs on indirect work 间接工作事项上的工时D (240)discountrate贴现率D (241)discounted cash flow现金流量贴现D (242)discretionarycost酌量成本D (243)distributioncost摊销成本D (244)diversions移用D (245)divertedhours移用小时D (246)diverted hours移用工时比率D (247)dividend股利D (248)dividendcover股利产出率D (249)dividend per share每股股利D (250)dog疲软产品D (251)double entry accounting复式会计D (252)double-entrybook-keeping复式薄记D (253)doubtfuldebts可疑债务D (254)down停工时间D (255)dynamicprogramming动态规划E (256)earning per share每股盈利E (257)earningratio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)efficiencyration效率性比率E (261)element of cost成本要素E (262)entity经济个体E (262)environmentalaudit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)equivalentunits当量E (269)event事项E (270)exceptionalitems例外事项E (271)expectedvalue期望值E (272)expenditure支出E (273)expenses费用E (274)externalaudit外部审计E (275)external failure cost外部损失成本E (276)extraordinaryitems非常事项F (277)factorygoods让售商品F (278)factoring应收帐款让售F (279)failvalue公允价值F (280)feedback反馈F (281)FIFO先近先出法F (282)finalaccounts年终报表F (283)financelease融资租赁F (284)financialaccounting财务会计F (285)financial accounts calendar adjustment 财务报表的日历时间调整F (286)financialmanagement财务管理F (287)financialplanning财务计划F (288)financialstatement财务报表F (289)finishedgoods完成品F (290)fixedasset固定资产F (291)fixedoverhead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)fixedcost固定成本F (295)flexedbudget变动限额预算F (296)flexiblebudget弹性预算F (297)floattime浮动时间F (298)floatingcharge流动抵押F (299)flow of funds statement资金流量表F (300)forecasting预测F (301)founder’sshares发起人股份F (302)fullcapacity满负荷生产能力F (303)functioncosting职能成本计算F (304)functionalbudget职能预算F (305)fundaccounting基金会计F (306)fundamental accounting concept 基础会计概念F (307)fungibleassets可互换资产F (308)futuristicplanning远景计划G (309)gapanalysis间距分析G (310)gearing举债经营比率(杠杆)G (311)goalcongruence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)grossmargin总边际G (317)grossprofit毛利润G (318)gross profit percentage毛利润百分比G (319)group企业集团G (320)groupaccounts集团报表H (312)high-geared高结合杠杆(比例)H (313)hirepurchase租购H (314)historicalcost历史成本H (315)historical cost accounting历史成本会计H (316)hours小时H (317)hurdlerate最低可接受的报酬率I (318)idealstandard理想标准I (319)idle capacity ration闲置生产能力比率I (320)idletime闲置时间I (321)impersonalaccounts非记名帐户I (322)imprestsystem定额备用制度I (323)income and expenditure account 收益和支出报表I (324)incompleterecords不完善记录I (325)incrementalcost增量成本I (326)incrementalyield增量产出率I (327)indirectcost间接成本I (328)indirecthours间接小时I (329)insolvency无力偿付I (330)intangibleasset无形资产I (331)integratedaccounts综合报表I (332)interdependencyconcept关联性概念I (333)interestcover利息保障倍数I (334)interlockingaccounts连锁报表I (335)internalaudit内部审计I (336)internalcheck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)investmentcenter投资中心I (343)invoiceregister发票登记薄I (344)issued share capital已发行股本J (345)job定单J (346)jobcard工作卡J (347)jobcosting工作成本计算J (348)jobsheet工作单J (349)jointcost联合成本J (350)jointproducts联产品J (351)joint stock company股份公司J (352)jointventure合资经营J (353)journal日记帐J (354)just-in-time(JIT)适时制度J (355)jusy-in-timeproduction适时生产J (356)just-in-timepurchasing适时购买K (357)keyfactor关键因素L (358)labour人工L (359)labour transfer note人工转移单L (360)leaningcurve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)limitingfactor限制因素L (370)line-itembudget明细支出预算L (371)linerprogramming线性规划L (372)liquidassets变现资产L (373)liquidation清算L (374)liquidityratios易变现比率L (375)loan贷款L (376)loancapital借入资本L (377)long range planning长期计划L (378)lost time。