会计专业术语中英文对照60841

A (1)ABC

作业基础成本计算

A (2)absorbed overhead

已吸收制造费用

A (3)absorption costing

吸收成本计算

A (4)account

帐户

,

报表

A (5)accounting postulate

会计假设

A (6)accounting series release

会计公告文件

A (7)accounting valuation

会计计价

A (8)account sale

承销清单

A (9)accountability concept

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)agency cost

代理成本

A (14)accounting bases

会计基础

A (15)accounting manual

会计手册

A (16)accounting period

会计期间

A (17)accounting policies

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)accrual concept

应计概念

A (22)accrual expenses

应计费用

A (23)acid test ration

速动比率

(

酸性测试比率

)

A (24)acquisition

购置

A (25)acquisition accounting

收购会计

A (26)activity based accounting

作业基础成本计算

A (27)adjusting events

调整事项

A (28)administrative expenses

行政管理费

A (29)advice note

发货通知

A (30)amortization

摊销

A (31)analytical review

分析性检查

A (32)annual equivalent cost

年度等量成本法

A (33)annual report and accounts

年度报告和报表

A (34)appraisal cost

检验成本

A (35)appropriation account

盈余分配帐户

A (36)articles of association

公司章程细则

A (37)assets

资产

A (38)assets cover

资产保障

A (39)asset value per share

每股资产价值

A (40)associated company

联营公司

A (41)attainable standard

可达标准

A (42)attributable profit

可归属利润

A (43)audit

审计

A (44)audit report

审计报告

A (45)auditing standards

审计准则

A (46)authorized share capital

额定股本

A (47)available hours

可用小时

A (48)avoidable costs

可避免成本

B (49)back-to-back loan

易币贷款

B (50)backflush accounting

倒退成本计算

B (51)bad debts

坏帐

B (52)bad debts ratio

坏帐比率

B (53)bank charges

银行手续费

B (54)bank overdraft

银行透支

B (55)bank reconciliation

银行存款调节表

B (56)bank statement

银行对帐单

B (57)bankruptcy

破产

B (58)basis of apportionment

分摊基础

B (59)batch

批量

B (60)batch costing

分批成本计算

B (61)beta factor B(

市场

)

风险因素

B (62)bill

帐单

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)bill payable

应付票据

B (67)bill receivable

应收票据

B (68)bin card

存货记录卡

B (69)bonus

红利

B (70)book-keeping

薄记

B (71)Boston classification

波士顿分类

B (72)breakeven chart

保本图

B (73)breakeven point

保本点

B (74)breaking-down time

复位时间

B (75)budget

预算

B (76)budget center

预算中心

B (77)budget cost allowance

预算成本折让

B (78)budget manual

预算手册

B (79)budget period

预算期间

B (80)budgetary control

预算控制

B (81)budgeted capacity

预算生产能力

B (82)burden

制造费用

B (83)business center

经营中心

B (84)business entity

营业个体

B (85)business unit

经营单位

B (86)buy-out management

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)capacity ratios

生产能力比率

C (91)capital

资本

C (92)capital assets pricing model

资本资产计价模式

C (93)capital commitment

承偌资本

C (94)capital employed

已运用的资本

C (95)capital expenditure

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)capital gain

资本收益

C (101)capital investment appraisal

资本投资评估

C (102)capital maintenance

资本保全

C (103)capital resource planning

资本资源计划

C (104)capital surplus

资本盈余

C (105)capital turnover

资本周转率

C (106)card

记录卡

C (107)cash

现金

C (108)cash account

现金帐户

C (109)cash book

现金帐薄

C (110)cash cow

金牛产品

C (111)cash flow

现金流量

C (112)cash discounted

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)cash ledger

现金分类帐

C (116)cash limit

现金限额

C (117)CCA

现时成本会计

C (118)center

中心

C (119)changeover time

变更时间

C (120)chartered entity

特许经济个体

C (121)cheque

支票

C (122)cheque register

支票登记薄

C (123)coin analysis

零钱分类

C (124)classification

分类

C (125)clock card

工时卡

C (126)code

代码

C (127)commitment accounting

承偌确认会计

C (128)common cost

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)competitive position

竞争能力状况

C (132)concept

概念

C (133)conglomerate

跨行业企业

C (134)consistency concept

一致性概念

C (135)consolidated accounts

合并报表

C (136)consolidation accounting

合并会计

C (137)consortium

财团

C (138)contingency plan

应急计划

C (139)contingent liabilities

或有负债

C (140)continuous operation

连续生产

C (141)contra

抵消

C (142)contract cost

合同成本

C (143)contract costing

合同成本计算

C (144)contribution

贡献毛益

C (145)contribution ventre

贡献中心

C (146)contribution chart

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)control account

控制帐户

C (151)control limits

控制限度

C (152)controllability concept

可控制概念

C (153)controllable cost

可控制成本

C (154)conversion cost

加工成本

C (155)convertible loan stock

可转换为股票的贷款

C (156)corporate appraisal

公司评估

C (157)corporate planning

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)cost account

成本帐户

C (162)cost accounting

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)cost adjustment

成本调整

C (166)cost allocation

成本分配

C (167)cost apportionment

成本分摊

C (168)cost attribution

成本归属

C (169)cost audit

成本审计

C (170)cost behaviour

成本性态

C (171)cost benefit analysis

成本效益分析

C (172)cost center

成本中心

C (173)cost driver

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)cost reduction

成本降低

C (180)cost structure

成本结构

C (181)cost unit

成本单位

C (182)cost-volume-profit analysis(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)credit note

贷项通知

C (186)credit report

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)creditors ledger

应付帐款分类帐

C (190)critical event

关键事项

C (191)critical path

关键路线

C (192)cumulative preference shares

累积优先股

C (193)current account

往来帐户

C (194)current asset

流动资产

C (195)current cost accounting

现时成本会计

C (196)current liabilities

流动负债

C (197)current purchasing power accounting

现时购买力会计

C (198)current ration

流动比率

C (199)cut-off

截止

C (200)CVP

本量利分析

C (201)cycle time

周转时间

D (202)debenture

债券

D (203)debit note

借项通知

D (204)debit capacity

举债能力

D (205)debt ratio

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)debtors ledger

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)decision tree

决策树

D (213)defects

次品

D (214)deferred expenditure

递延支出

D (215)deferred shares

递延股份

D (216)deferred taxation

递延税款

D (217)delivery note

交货单

D (218)departmental accounts

部门报表

D (219)departmental budget

部门预算

D (220)depreciation

折旧

D (221)dispatch note

发运单

D (222)development cost

开发成本

D (223)differential cost

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)direct price-variance

直接材料价格差异

D (231)direct material total-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)direct cost

直接成本

D (235)direct debit

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)discount rate

贴现率

D (241)discounted cash flow

现金流量贴现

D (242)discretionary cost

酌量成本

D (243)distribution cost

摊销成本

D (244)diversions

移用

D (245)diverted hours

移用小时

D (246)diverted hours ratio

移用工时比率

D (247)dividend

股利

D (248)dividend cover

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-entry book-keeping

复式薄记

D (253)doubtful debts

可疑债务

D (254)down time

停工时间

D (255)dynamic programming

动态规划

E (256)earning per share

每股盈利

E (257)earning ratio

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)efficiency ration

效率性比率

E (261)element of cost

成本要素

E (262)entity

经济个体

E (262)environmental audit

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)equivalent units

当量

E (269)event

事项

E (270)exceptional items

例外事项

E (271)expected value

期望值

E (272)expenditure

支出

E (273)expenses

费用

E (274)external audit

外部审计

E (275)external failure cost

外部损失成本

E (276)extraordinary items

非常事项

F (277)factory goods

让售商品

F (278)factoring

应收帐款让售

F (279)fail value

公允价值

F (280)feedback

反馈

F (281)FIFO

先近先出法

F (282)final accounts

年终报表

F (283)finance lease

融资租赁

F (284)financial accounting

财务会计

F (285)financial accounts calendar adjustment

财务报表的日历时间调整

F (286)financial management

财务管理

F (287)financial planning

财务计划

F (288)financial statement

财务报表

F (289)finished goods

完成品

F (290)fixed asset

固定资产

F (291)fixed overhead

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)fixed cost

固定成本

F (295)flexed budget

变动限额预算

F (296)flexible budget

弹性预算

F (297)float time

浮动时间

F (298)floating charge

流动抵押

F (299)flow of funds statement

资金流量表

F (300)forecasting

预测

F

(301)founder’s shares

发起人股份

F (302)full capacity

满负荷生产能力

F (303)function costing

职能成本计算

F (304)functional budget

职能预算

F (305)fund accounting

基金会计

F (306)fundamental accounting concept

基础会计概念

F (307)fungible assets

可互换资产

F (308)futuristic planning

远景计划

G (309)gap analysis

间距分析

G (310)gearing

举债经营比率

(

杠杆

)

G (311)goal congruence

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)gross margin

总边际

G (317)gross profit

毛利润

G (318)gross profit percentage

毛利润百分比

G (319)group

企业集团

G (320)group accounts

集团报表

H (312)high-geared

高 结合杠杆

(

比例

)

H (313)hire purchase

租购

H (314)historical cost

历史成本

H (315)historical cost accounting

历史成本会计

H (316)hours

小时

H (317)hurdle rate

最低可接受的报酬率

I (318)ideal standard

理想标准

I (319)idle capacity ration

闲置生产能力比率

I (320)idle time

闲置时间

I (321)impersonal accounts

非记名帐户

I (322)imprest system

定额备用制度

I (323)income and expenditure account

收益和支出报表

I (324)incomplete records

不完善记录

I (325)incremental cost

增量成本

I (326)incremental yield

增量产出率

I (327)indirect cost

间接成本

I (328)indirect hours

间接小时

I (329)insolvency

无力偿付

I (330)intangible asset

无形资产

I (331)integrated accounts

综合报表

I (332)interdependency concept

关联性概念

I (333)interest cover

利息保障倍数

I (334)interlocking accounts

连锁报表

I (335)internal audit

内部审计

I (336)internal check

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)investment center

投资中心