常用會計英語詞匯

1、大家網(wǎng)會計英語論壇bbs.index_111.html常用會計英語詞匯常用會計英語詞匯基本詞匯A(1)account賬戶報表A(2)accountingpostulate會計假設A(3)accountingvaluation會計計價A(4)accountabilityconcept經(jīng)營責任概念A(5)accountancy會計職業(yè)A(6)accountant會計師A(7)accounting會計A(8)agencycost代理成本A(9

2、)accountingbases會計基礎A(10)accountingmanual會計手冊A(11)accountingperiod會計期間A(12)accountingpolicies會計方針A(13)accountingrateofreturn會計報酬率A(14)accountingreferencedate會計參照日A(15)accountingreferenceperiod會計參照期間A(16)accrualconcept應計概

3、念A(17)accrualexpenses應計費用A(18)acidtestratio速動比率(酸性測試比率)A(19)acquisition收購A(20)acquisitionaccounting收購會計A(21)adjustingevents調整事項A(22)administrativeexpenses行政管理費A(23)amtization攤銷A(24)analyticalreview分析性復核A(25)annualequival

4、entcost年度等量成本法A(26)annualreptaccounts年度報告和報表A(27)appraisalcost檢驗成本A(28)appropriationaccount盈余分配賬戶A(29)articlesofassociation公司章程細則A(30)assets資產A(31)assetscover資產擔保A(32)assetvaluepershare每股資產價值A(33)associatedcompany聯(lián)營公司A(3

5、4)attainablestard可達標準A(35)attributableprofit可歸屬利潤A(36)audit審計A(37)auditrept審計報告A(38)auditingstards審計準則A(39)authizedsharecapital額定股本A(40)availablehours可用小時A(41)avoidablecosts可避免成本B(42)backtobackloan易幣貸款B(43)backflushaccou

6、nting倒退成本計算B(44)baddebts壞帳B(45)baddebtsratio壞帳比率B(46)bankges銀行手續(xù)費B(47)bankoverdraft銀行透支B(48)bankreconciliation銀行存款調節(jié)表B(49)bankstatement銀行對賬單B(50)bankruptcy破產B(51)basisofapptionment分攤基礎B(52)batch批量B(53)batchcosting分批成本計算B

7、(54)betafactB(市場)風險因素BB(55)bill賬單B(56)billofexchange匯票B(57)billoflading提單B(58)billofmaterials用料預計單B(59)billpayable應付票據(jù)B(60)billreceivable應收票據(jù)B(61)bincard存貨記錄卡B(62)bonus紅利B(63)bookkeeping薄記B(64)Bostonclassification波士頓分類B(

8、65)breakevent保本圖B(66)breakevenpoint保本點B(67)breakingdowntime復位時間B(68)budget預算B(69)budgetcenter預算中心B(70)budgetcostallowance預算成本折讓B(71)budgetmanual預算手冊B(72)budgetperiod預算期間B(73)budgetarycontrol預算控制B(74)budgetedcapacity預算生產能

9、力B(75)businesscenter經(jīng)營中心B(76)businessentity營業(yè)個體B(77)businessunit經(jīng)營單位B(78)byproduct副產品C(79)calledupsharecapital催繳股本C(80)capacity生產能力C(81)capacityratios生產能力比率C(82)capital資本C(83)capitalassetspricingmodel資本資產計大家網(wǎng)會計英語論壇bbs.in

10、dex_111.htmlC(164)costvolumeprofitanalysis(CVP)本量利分析C(165)costing成本計算C(166)creditnote貸項通知C(167)creditrept信貸報告書C(168)credit債權人C(169)creditdaysratio應付賬款天數(shù)率C(170)creditsledger應付賬款分類賬C(171)criticalevent關鍵事項C(172)criticalpath

11、關鍵路線C(173)cumulativepreferenceshares累積優(yōu)先股C(174)currentasset流動資產C(175)currentcostaccounting現(xiàn)時成本會計C(176)currentliabilities流動負債C(177)currentpurchasingpoweraccounting現(xiàn)時購買力會計C(178)currentratio流動比率C(179)cutoff截止C(180)CVP本量利分析C

12、(181)cycletime周轉時間D(182)debenture債券D(183)debitnote借項通知D(184)debitcapacity舉債能力D(185)debtratio債務比率D(186)debt債務人應收賬款D(187)debtdaysratio應收賬款天數(shù)率D(188)debtsledger應收賬款分類賬D(189)debtageanalysis應收賬款賬齡分析D(190)decisiondrivencosts決策連

13、動成本D(191)decisiontree決策樹D(192)defects次品D(193)deferredexpenditure遞延支出D(194)deferredshares遞延股份D(195)deferredtaxation遞延稅款D(196)deliverynote交貨單D(197)departmentalaccounts部門報表D(198)departmentalbudget部門預算D(199)depreciation折舊D(2

14、00)dispatchnote發(fā)運單D(201)developmentcost開發(fā)成本D(202)differentialcost差別成本D(203)directcost直接成本D(204)directdebit直接借項D(205)directhoursyield直接小時產出率D(206)directlabourcostpercentagerate直接人工成本百分比D(207)directlabourhourrate直接人工小時率D(2

15、08)directsonindirectwk間接工作事項上的工時D(209)discountrate貼現(xiàn)率D(210)discountedcashflow現(xiàn)金流量貼現(xiàn)D(211)discretionarycost酌量成本D(212)distributioncost攤銷成本D(213)diversions移用D(214)divertedhours移用小時D(215)divertedhoursratio移用工時比率D(216)dividen

16、d股利D(217)dividendcover股利產出率D(218)dividendpershare每股股利D(219)dog疲軟產品D(220)doubleentryaccounting復式會計D(221)doubleentrybookkeeping復式薄記D(222)doubtfuldebts可疑債務D(223)downtime停工時間D(224)dynamicprogramming動態(tài)規(guī)劃E(225)earningpershare每

17、股盈利E(226)earningratio市盈率E(227)economicderquantity(EOQ)經(jīng)濟訂購批量E(228)efficientmarkethypothesis有效市場假設E(229)efficiencyration效率性比率E(230)elementofcost成本要素E(231)entity經(jīng)濟個體E(232)environmentalaudit環(huán)境審計E(233)environmentalimpactasse