财务会计英语专业词汇大全
a payment or serious payments 一次或多次付款
abatement 扣减
absolute and unconditional payments 绝对和无条件付款
accelerated payment 加速支付
acceptance date 接受日
acceptance 接受
accession 加入
accessories 附属设备
accountability 承担责任的程度
accounting benefits 会计利益
accounting period 会计期间
accounting policies 会计政策
accounting principle 会计准则
accounting treatment 会计处理
accounts receivables 应收账款
accounts 账项
accredited investors 经备案的投资人
accumulated allowance 累计准备金
acknowledgement requirement 对承认的要求
acquisition of assets 资产的取得
acquisitions 兼并
Act on Product Liability （德国）生产责任法
action 诉讼
actual ownership 事实上的所有权
additional filings 补充备案
additional margin 附加利差
additional risk附加风险
additions （设备的）附件
adjusted tax basis 已调整税基
adjustment of yield 对收益的调整
administrative fee管理费
Administrative Law（美国）行政法
advance notice 事先通知
advance 放款
adverse tax consequences 不利的税收后果
advertising 做广告
affiliated group 联合团体
affiliate 附属机构
African Leasing Association 非洲租赁协会
after-tax rate 税后利率
aggregate rents 合计租金
aggregate risk 合计风险
agreement concerning rights of explore natural resources 涉及自然资源开发权的协议
agreement 协议
alliances 联盟
allocation of finance income 财务收益分配
allowance for losses on receivables 应收款损失备抵金
alternative uses 改换用途地使用
amenability to foreign investment 外国投资的易受控制程度
amendment 修改
amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销
amortization schedule 摊销进度表
amortize 摊销
amount of recourse 求偿金额
amount of usage 使用量
AMT (Alternative Minimum Tax) （美国）可替代最低税
analogous to类推为
annual budget appropriation 年度预算拨款
appendix （契约性文件的）附件
applicable law 适用法律
applicable securities laws适用的证券法律
applicable tax life 适用的应纳税寿命
appraisal 评估
appraisers 评估人员
appreciation 溢价
appropriation provisions 拨款条例
appropriation 侵占
approval authority 核准权
approval 核准
approximation近似
arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值
arbitration 仲裁
arm's length transaction 公平交易
arrangement 安排
arrest 扣留
Article 2A 美国统一商法典关于法定融资租赁的条款
articles of incorporation 公司章程
AsiaLeaae 亚洲租赁协会
assess 评估
asset manager 设备经理
asset risk insurance 资产风险保险
asset securitization 资产
证券化
asset specificity 资产特点
asset tracking 资产跟踪
asset-backed financing 资产支持型融资
asset-based lessor 立足于资产的出租人
asset-oriented lessor (经营租赁中的)资产导向型出租人
asset 资产
assignee 受让人
assignment 让与
association 社团
at the expiry 期限届满时
ATT (automatic transfer of title) 所有权自动转移
attachments 附着物
attributes 属性
auction sale 拍卖
audits 审计
authenticate 认证
authentication 证实
authority 当局
authorize 认可
availability of fixed rate medium-term financing 固定利率中期融资可得到的程度
available-for-sale securities 正供出售证券
average life 平均寿命
average managed net financed assets 所管理的已筹资金资产净额平均值
backed-up servicer 替补服务者
balance sheet date 资产负债表日
bandwidth 带宽
bank affiliates 银行的下属机构 bank quote 银行报价
bankruptcy cost 破产成本
bankruptcy court 破产法院
bankruptcy law 破产法
bankruptcy proceedings 破产程序
bankruptcy 破产
bareboat charterer 光船承租人
bargain renewal option廉价续租任择权
basic earnings per share每股基本收益
basic rent基本租金（各期应付的租金）
beneficiaries受益人
big-ticket items大额项目
bill and collect开票和收款
binding agreement有约束力的协议
blind vendor discount卖主暗扣
bluebook蓝皮书（美国二手市场设备价格手册）
book income账面收入
book loses账面亏损
borrower借款人
BPO(bargain purchase option)廉价购买任择权
bridge facility桥式融通
bridge桥梁
broker fee经纪人费
brokers经纪人
build-to-suit leases（租赁物由承租人）承建或承造的租赁协议
bulldozer推土机
bundled additional services捆绑（在一起的）附加服务
bundling捆绑（服务）
business acquisition业务收购
business and occupation tax营业及开业许可税
business generation业务开发
business trust商业信托
by(e)-laws细则
byte字节
一、 资产类 Assets
一、 资产类 Assets
流动资产 Current assets
货币资金 Cash and cash equivalents
1001 现金 Cash
1002 银行存款 Cash in bank
1009 其他货币资金 Other cash and cash equivalents
100901 外埠存款 Other city Cash in bank
100902 银行本票 Cashier''s cheque
100903 银行汇票 Bank draft
100904 信用卡 Credit card
100905 信用证保证金 L/C Guarantee deposits
100906 存出投资款 Refundable deposits
1101 短期投资 Short-term investments
110101 股票 Short-term investments - stock
110102 债券 Short-term investments - corporate bonds
110103 基金 Short-term investments - corporate funds
110110 其他 Short-term investments - other
1102 短期投资跌价准备 Short-term investments falling price reserves
应收款 Account receivable
1111 应收票据 Note receivable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade a
cceptance
1121 应收股利 Dividend receivable
1122 应收利息 Interest receivable
1131 应收账款 Account receivable
1133 其他应收款 Other notes receivable
1141 坏账准备 Bad debt reserves
1151 预付账款 Advance money
1161 应收补贴款 Cover deficit by state subsidies of receivable
库存资产 Inventories
1201 物资采购 Supplies purchasing
1211 原材料 Raw materials
1221 包装物 Wrappage
1231 低值易耗品 Low-value consumption goods
1232 材料成本差异 Materials cost variance
1241 自制半成品 Semi-Finished goods
1243 库存商品 Finished goods
1244 商品进销差价 Differences between purchasing and selling price
1251 委托加工物资 Work in process - outsourced
1261 委托代销商品 Trust to and sell the goods on a commission basis
1271 受托代销商品 Commissioned and sell the goods on a commission
basis
1281 存货跌价准备 Inventory falling price reserves
1291 分期收款发出商品 Collect money and send out the goods by stages
1301 待摊费用 Deferred and prepaid expenses
长期投资 Long-term investment
1401 长期股权投资 Long-term investment on stocks
140101 股票投资 Investment on stocks
140102 其他股权投资 Other investment on stocks
1402 长期债权投资 Long-term investment on bonds
140201 债券投资 Investment on bonds
140202 其他债权投资 Other investment on bonds
1421 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
1431 委托贷款 Entrust loans
143101 本金 Principal
143102 利息 Interest
143103 减值准备 Depreciation reserves
1501 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
1502 累计折旧 Accumulated depreciation
1505 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
1601 工程物资 Project goods and material
160101 专用材料 Special-purpose material
160102 专用设备 Special-purpose equipment
160103 预付大型设备款 Prepayments for equipment
160104 为生产准备的工具及器具 Preparative instruments and implement for
fabricate
1603 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
1605 在建工程减值准备 Construction-in-process depreciation reserves
1701 固定资产清理 Liquidation of fixed assets
1801 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 G
oodwill
1805 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
1815 未确认融资费用 Unacknowledged financial charges
待处理财产损溢 Wait deal assets loss or income
1901 长期待摊费用 Long-term deferred and prepaid expenses
1911 待处理财产损溢 Wait deal assets loss or income
191101待处理流动资产损溢 Wait deal intangible assets loss or income
191102待处理固定资产损溢 Wait deal fixed assets loss or income
二、负债类 Liability
短期负债 Current liability
2101 短期借款 Short-term borrowing
2111 应付票据 Notes payable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
2121 应付账款 Account payable
2131 预收账款 Deposit received
2141 代销商品款 Proxy sale goods revenue
2151 应付工资 Accrued wages
2153 应付福利费 Accrued welfarism
2161 应付股利 Dividends payable
2171 应交税金 Tax payable
217101 应交增值税 value added tax payable
21710101 进项税额 Withholdings on VAT
21710102 已交税金 Paying tax
21710103 转出未交增值税 Unpaid VAT changeover
21710104 减免税款 Tax deduction
21710105 销项税额 Substituted money on VAT
21710106 出口退税 Tax reimbursement for export
21710107 进项税额转出 Changeover withnoldings on VAT
21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax
21710109 转出多交增值税 Overpaid VAT changeover
21710110 未交增值税 Unpaid VAT
217102 应交营业税 Business tax payable
217103 应交消费税 Consumption tax payable
217104 应交资源税 Resources tax payable
217105 应交所得税 Income tax payable
217106 应交土地增值税 Increment tax on land value payable
217107 应交城市维护建设税 Tax for maintaining and building cities
payable
217108 应交房产税 Housing property tax payable
217109 应交土地使用税 Tenure tax payable
217110 应交车船使用税 Vehicle and vessel usage license plate
tax(VVULPT) payable
217111 应交个人所得税 Personal income tax payable
2176 其他应交款 Other fund in conformity with paying
2181 其他应付款 Other payables
2191 预提费用 Drawing expense in advance
其他负债 Other liabilities
2201 待转资产价值 Pending changerover assets value
2211 预计负债 Anticipation liabilities
长期负债 Long-term Liabilities
2301 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
2311 应付债券 Bonds payable
231101 债券面值 Face value, Par value
231102 债券溢价 Premium on bonds
231103 债券折价 Discount on bonds
231104 应计利息 Accrued interest
2321 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
2331 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
2341 递延税款 Deferral taxes
三、所有者权益类 OWNERS'' EQUITY
资本 Capita
3101 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
3103 已归还投资 Investment Returned
公积
3111 资本公积 Capital reserve
311101 资本(或股本)溢价 Cpital(or Stock) premium
311102 接受捐赠非现金资产准备 Receive non-cash donate reserve
311103 股权投资准备 Stock right investment reserves
311105 拨款转入 Allocate sums changeover in
311106 外币资本折算差额 Foreign currency capital
311107 其他资本公积 Other capital reserve
3121 盈余公积 Surplus reserves
312101 法定盈余公积 Legal surplus
312102 任意盈余公积 Free surplus reserves
312103 法定公益金 Legal public welfare fund
312104 储备基金 Reserve fund
312105 企业发展基金 Enterprise expension fund
312106 利润归还投资 Profits capitalizad on return of investment
利润 Profits
3131 本年利润 Current year profits
3141 利润分配 Profit distribution
314101 其他转入 Other chengeover in
314102 提取法定盈余公积 Withdrawal legal surplus
314103 提取法定公益金 Withdrawal legal public welfare funds
314104 提取储备基金 Withdrawal reserve fund
314105 提取企业发展基金 Withdrawal reserve for business expansion
314106 提取职工奖励及福利基金 Withdrawal staff and workers'' bonus and
welfare fund
314107 利润归还投资 Profits capitalizad on return of investment
314108 应付优先股股利 Preferred Stock dividends payable
314109 提取任意盈余公积 Withdrawal other common accumulation fund
314110 应付普通股股利 Common Stock dividends payable
314111 转作资本(或股本)的普通股股利 Common Stock dividends change to
assets(or stock)
314115 未分配利润 Undistributed profit
四、成本类 Cost
4101 生产成本 Cost of manufacture
410101 基本生产成本 Base cost of manufacture
410102 辅助生产成本 Auxiliary cost of manufacture
4105 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
4107 劳务成本 Service costs
五、损益类 Profit and loss
收入 Income
业务收入 OPERATING INCOME
5101 主营业务收入 Prime operating revenue
产品销售收入 Sales revenue
服务收入 Service revenue
5102 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
5201 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
5203 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
5301 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
5401 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
5402 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
5405 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
5501 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
5502 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 fee
s
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
5503 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
5601 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
5701 所得税 Income tax
以前年度损益调整 Prior year income adjustment
常用会计英语词汇 【字体：大 中 小】【打印】
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 (1
16)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)ext
raordinary 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)pa
yroll 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