-
成本会计中英文对照词汇表（
A
）
非正常毁损
Abnormal spoilage
生产成本法
Absorption costing
账户分析法
Account analysis method
会计回报率
Accounting rate of
return
权责发生制下会计回报率
Accrual
accounting rate of return
作业
Activity
作业基础的预算管理
Activity-based
budgeting
作业成本法
Activity-based costing
作业管理
Activity-based
management
实际成本
Actual cost
实际成本法
Actual
costing
调整分配率途径
Adjusted allocation-
rate approach
允许的成本
Allowable cost
鉴定成本
Appraisal costs
拟构成本
Artificial costs
注意力导向
Attention directing
自治
Autonomy
平均成本
Average cost
平均等候时间
Average waiting time
反冲成本法
Backflush costing
平衡记分卡
Balanced scorecard
批次级成本
Batch-level costs
观念系统
Belief systems
标杆管理
Benchmarking
账面价值
Book value
瓶颈
Bottleneck
边界系统
Boundary systems
盈亏平衡点
Breakeven point
预算
Budget
预算成本
Budgeted
cost
预算松弛
Budgetary slack
预算间接成本分配率
Budgeted indirect-
cost rate
捆绑产品
Bundled product
业务功能成本
Business function
costs
副产品
Byproducts
Grace
：
We‘re
going
to
have
a
problem
meeting
the
budget
fo
r
the
production of our new sound board.
葛蕾丝：我们拨给新声卡产品的预算会有问题。
Lester
：
How much
of a problem?
莱司特：问题有多严重
?
Grace
：
Well, it
seems that we underestimated the costs. According
to
the factory, it will cost about
eight percent more than initially projected.
葛蕾丝：
看样子我们似乎低估了成本。
根据制造厂商的说法，
成本会比原
先计划
的还高出百分之八。
Lester
：
Let me see
. . .Looking at this, if my calculations are
correct,
we are about three thousand
dollars over budget?
莱司特：我看看
……
看这状况，假如我算得没错，我们大约比预算多出了三千美
金。
Grace
：
That‘s
right. It‘s going to
cost about three
thousand more to
complete the first
order.
葛蕾丝：是的。大约要多花三千元来完成第一批订单。
Lester
：
I see...
莱司特：我明白了
……
Grace
：
But if
sales go as well as
they should, that‘s
still well within our
profit margin.
Proceeds from sales of the first order will easily
cover the
cost of the second order.
葛蕾丝
：
不过假如销售状况有应有的表现，
那就仍在我们的获利范围之
内。
第一
批定单的营收将会很容易就抵过第二批定单的成本。<
/p>
Lester
：
In other
words, you only need a budget increase for the
first
order.
莱司特：换句话说，你只需要增加第一批定单的预算。
Grace
：
Exactly.
After that, the product should finance itself.
中
华
考
试
网
葛蕾丝：完全正确。之后，产品本身就可以获利，不需要再增
加预算。
Lester
：
OK.
Well,
you
know,
all
major
budget
decisions
must
be
approved by our CEO and the financial
officer.
莱司特：好的，你知道，所有主要的预算决策需要总裁及财政主管的批准。
Grace
：
Yes, I
know. But I thought that if I could get your
support first,
it might make getting
approval easier.
葛蕾丝：
是的，
我知道。
只是我觉得如果我能先取得你的支持可能会比较容易得
到批准。
Lester
：
Well,
you‘ve got my support on this. I‘ll see what I can
do to
get the top brass to agree.
莱司特：
嗯，
你已经得到我的支持了。
我会看看有什么方法可以让高层主
管同意。
中英文资产负债表对照
2011-1-7 16:58
互联网
【
大
中
小
】【<
/p>
打印
】【
我要纠错
】
BALANCE SHEET
Printed by For
the year
（
or,quarter,month
）
ended JULY31,1998
LIABLITIES
AND
ASSETS
OWNER'EQUITY
AT
AT
BEG
END
LINENO
OF
OF
YEAR
YEAR
CURRENT ASSETS
EQUI
CURRENT LIABILITIES
Cash on handIT
1
Short term loansS
Cash in bankloan
2
Notes payableansS
Marketable
securities
4
Accounts payableties
Notes receivableetie
5
Accrued payrolletie
Accounts
receivablees
6
Taxes
payablevabl
Less:Provision
for
bad
7
Dividends payablebad
debts F
Advance
to
suppliersd
Advances
from
8
de
customersbts
Other receivablesustom
10
Other payablesesust
Deferred
and
prepaid
11
Accrued expensesaid
expenses For
Staff
and
worker'
Inventoriesns
12
bonus
and
welfare
fundhe year
（
o
Less:Provision
for
loss
Long-
term
liabilities
on
realizationof
13
due
within
one
inventoriesquarter,mo
yearinventorie
Long-term
investments
Other
current
maturing
within
one
15
liabilitiesg
with
yeartoriesquar
Other
current
16
assetslities
Total
current
assetsg
Total
current
17
with
liabilitiesg with
LONG
TERM
LONG-TERM
INVESTMENTSliti
LIABILITIESliti
Long-term
18
Long-term
loansment
investmentsiesg
Receivables
clooectable
Debentures
payablee
20
after onr yearne yearto
aft
Premium
（
discount
）
FIXED ASSETS:
pay
on
debentures
payableeartorie
Fixed assets-
cost
）
on d
21
Less:Accumulated
22
depreciationes pa
Fixed
assets-net
23
valueerm li
Disposal
of
fixed
27
assetsm liab
CONSTRUCTION
IN
PROGRESSsm l
Construction
progressliab
in
28
一
年
以
上
的
应
付
款
Payable due after one
yearentures p
Total
long
term
liabilitiesbleear
OTHER
LIABILITIESROGR
Exchange
gain
during
start-up
periodsbleeart
Deferred
gain
on
investmentsperiod
Deferred
taxes
creditstment
Other deferred creditd
pate
Unamortized
exchange gainatentsr
Total
other
liabilities
asset
Total
liabilitiessset
OWNERS'
EQUITYation
Registered
capital
Currency and
amount
）
oddsbleeart
Paid
in capital
（
amount
of
foreign
currency
at
end
of period,month
）
ended D
Chinese
investment
（
amount
of
foreign
currency
at
end
of
periodnth
）
ended
DEC
Foreign
investment
（
amount
of
foreign
INTANGIBLE
ASSETS:ing
Land
occupancy
29
rightvestm
Proprietary
technology
30
and patentsriodsblee
Other intangible assetsd
31
pate
Total
intangible
32
assetsriodsb
OTHER ASSETSer l
Organization
33
expensesies
Exchange
loss
during
34
start-up perioddsbleear
Deferred taxs debit and
35
a
Deferred
loss
on
36
investmentsn curr
Other
deferred
37
expensesmentsn
Unamortized
exchange
38
loss foreig
currency
at
end
of
periodnth
）
ended
DEC
Less:Investment
returnedeign c
Capital surplusnede
Reserve fundusne
Enterprise
expansion
fundign cu
Profit
capitalised
on
return
of
investmentnd of
Current year profitrn o
Undistributed
profitstrn o
Total owners'
equityrn
Total other assetsted pr
of
i
TOTAL
LIABILITIES
TOTAL ASSETS Tot
AND
OWNERS'
EQUITYnvestmentn
Notes
：
1.
Customer' materials
to be
processed____;2. Consignment
in____;3.
资
Goods
held
for
others____;4.
Notes
receivable
discounted with
recourse____;
5. Fixed assets under operating
lease____;6. Current year payment
of
import taxes____.d for others____;
资
产
负
债
表
MONETARY
UNIT:YUAN
行
年
初
期
末
行
年
初
数
期
末
数
资
产
负债及所有者权益
次
数
资
数
资
次
所有者
所有者
流动资产
流动负债
:
现金
1
短期借款
42
银行存款
2
应付票据
43
有价债券
4
应付帐款
44
应收票据
5
应付工资
45
应收帐款
6
应交税金
46
减：坏帐准备
7
应付股利
47
预付帐款
8
预收货款
48
其他应收款
1
0
其他应付款
50
待摊费用
11
预提费用
51
存货
12
职工奖励及福利基金
52
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