會計專業(yè)術語中英文對照參考

1、會計專業(yè)術語中英文對照參考A(l)ABC作業(yè)基礎成本計算A(2) absorbed overhead已AcostingA(3)absorption吸收制造費用A(5) accountingpostulate會計假設A(6)accounting seriesrelease會計公告文件A(7)accountingvaluation會計計價A(8)account sale承銷清單A(9)accountabilityconcept經營責任概念A(10)accountancy會計職業(yè)A(11)accountant會計師A(12) accou rrting會計A(13)agency cost代理成本吸收成

2、本計算(4)account帳戶，報表A(14)accounting bases會計基礎A(15)accountingmanual會計手冊A(16)accountingperiod會計期間A(17)accountingpolicies會計方針A(18) accounting rate ofreturn會計報酬率A(19)accounting referencedate會計參照日A(20)accounting referenceperiod會計參照期間A(21)accrual concept應計概念A(22)accrual expenses應計費用A(23)acid test ration速動比率

3、（酸性測試比率）A(24)acquisition購置A(25)acquisitionacco un ti ng收購會計A (26)activity based acco un ti ng作業(yè)基礎成本計算A (27)adjust ing eve nts 調整事項A (28)admi nistrative expe nses行政管理費A (29)advice n ote發(fā)貨通知A (30)amortizatio n 攤銷A (31)a nalytical review 分析性檢查A (32)a nn ual equivale nt cost年度等量成本法A (33)a nnual report a

4、nd acco unts 年度報告和報表A (34)appraisal cost檢驗成本A(35)appropriation account盈余分配帳戶A(36)articles of associati on公司章程細則A (37)assets 資產A (38)assets cover資產保障A (39)asset value per share每股資產價值A (40)associated compa ny聯(lián)營公司A (41)atta in able sta ndard可達標準A (42)attributable profit可歸屬利潤A (43)audit 審計A (44)audit re

5、port審計報告A (45)auditi ng sta ndards審計準則A (46)authorized share capital 額定股本A (47)available hours可用小時A (48)avoidable costs 可避免成本B (49)back-to-back loa n 易幣貸款B (50)backflush accou nti ng倒退成本計算B(51)bad debts 壞帳B(52)bad debts ratio壞帳比率B(53)ba nk charges銀行手續(xù)費B(54)ba nk overdraft銀行透支B (55)ba nk reco nciliat

6、io n銀行存款調節(jié)表B (56)ba nk stateme nt銀行對帳單B (57)ba nkruptcy 破產B (58)basis of apporti onment分攤基礎B (59)batch 批量B(60)batchcost ing分批成本計算B(61)beta factor B(市場)風險因素B(62)bill帳單B(63)bill ofexcha nge匯票B (64)bill of Ian di ng提單B(65)bill ofmaterials用料預計單B (66)bill payable應付票據(jù)B (67)bill receivable應收票據(jù)B (68)b in ca

7、rd 存貨記錄卡B (69)bo nus紅利B (70)book-keepi ng 薄記B (71)Bosto n classificati on波士頓分類B (72)breakeven chart 保本圖B (73)breakeven poi nt 保本點B (74)breaki ng-dow n time復位時間B (75)budget 預算B (76)budget ce nter 預算中心B (77)budget cost allowa nee 預算成本折讓B (78)budget ma nual預算手冊B (79)budget period預算期間B (80)budgetary con

8、 trol 預算控制B (81)budgeted capacity預算生產能力B (82)burde n制造費用B (83)busi ness cen ter經營中心B (84)busi ness en tity 營業(yè)個體B (85)busi ness unit經營單位B (86)buy-out man ageme nt管理性購買產權B (87)by-product 副產品C (88)called-up share capital催繳股本C (89)capacity 生產能力C (90)capacity ratios生產能力比率C (91)capital 資本C (92)capital ass

9、ets pric ing model 資本資產計價模式C (93)capital commitme nt承偌資本C (94)capital employed已運用的資本C (95)capital expe nditure 資本支出C (96)capital expe nditureauthorizati on資本支出核準C (97)capital expe nditure con trol 資本支出控制C (98)capital expe nditure proposal 資本支出申請C (99)capital fun di ng pla nning資本基金籌集計劃C (100)capital

10、 gai n資本收益C (101)capital in vestme nt appraisal 資本投資評估C (102)capital maintenance 資本保全C (103)capital resource pla nning資本資源計劃C (104)capital surplus資本盈余C (105)capital turnover 資本周轉率C (106)card記錄卡C (107)cash現(xiàn)金C (108)cash accou nt 現(xiàn)金帳戶C (109)cash book現(xiàn)金帳薄C (110)cash cow金牛產品C (111)cash flow現(xiàn)金流量C (112)cas

11、h discou nted現(xiàn)金貼現(xiàn)C (113)cash flow budget現(xiàn)金流量預算C (114)cash flow stateme nt現(xiàn)金流量表C (115)cash ledger現(xiàn)金分類帳C (116)cash limit 現(xiàn)金限額C (117)CCA 現(xiàn)時成本會計C (118)ce nter 中心C (119)cha ngeover time變更時間C(120)chartered en tity特許經濟個體C(121)cheque 支票C(122)cheque register支票登記薄C (123)coin an alysis 零錢分類C (124)classificati

12、on分類C (125)clock card 工時卡C (126)code 代碼C (127)commitme nt acco un ti ng承偌確認會計C (128)comm on cost 共同成本C (129)compa ny limited by guara ntee 有 限擔保責任公司公司C (131)competitive position 競爭能力狀況C (132)c on cept概念C (133)co nglomerate 跨行業(yè)企業(yè)C (134)co nsiste ncy con cept 一致性概念C (135)co nsolidated accou nts 合并報表C

13、(136)c on solidati on acco unting 合并會 計C (137)co nsortium 財團C (138)co nti ngency pla n應急計劃C (139)co ntingent liabilities或有負債C (140)co nti nuous operatio n連續(xù)生產C (141)co ntra 抵消C (142)c on tract cost 合同成本C (143)co ntract costi ng合同成本計算C (144)co ntributi on 貢獻毛益C (145)co ntribution ventre貢獻中心C (146)c o

14、n tribution chart 貢獻圖C (147)contribution per unit of limitingfactor ration單位限定因素的貢獻毛益比率C (148)c on tributi on to sales rati on 貢獻毛益對銷售比率C (149)co ntrol 控制C (150)c on trol accou nt控制帳戶C (151)c on trol limits控制限度C (152)c on trollability con cept可控制概C (153)co ntrollable cost可控制成本C (154)co nversion cost

15、 加工成本C (155)co nvertible loan stock 可轉換為股票的貸款C (156)corporate appraisal公司評估C (157)corporate pla nning 公司計戈 UC (158)corporate social report ing 公司社會報告C (159)corporati on股份公司C (160)cost 成本C (161)cost accou nt成本帳戶C (162)cost accou nti ng成本會計C (163)cost acco un ti ng manual成本手冊C (164)cost accou nts cale

16、 ndar成本報表的日歷時間C (165)cost adjustme nt成本調整C (166)cost allocatio n成本分配C (167)cost apportio nme nt成本分攤C (168)cost attribution成本歸屬C (169)cost audit成本審計C (仃 0)cost behaviour成本性態(tài)C (171)cost ben efit an alysis成本效益分析C (仃2)cost ce nter成本中心C (仃3)cost driver成本動因C (仃 4)cost of capital資本成本C (仃 5)cost of con form

17、a nee相符成本C (仃 6)cost of goods sold銷貨成本C (177)cost of non-con forma nee非相符成本C (仃8)cost of sales銷售成本C (仃 9)cost reducti on成本降低C (180)cost structure成本結構C (181)cost unit成本單位C (182)cost-volume-profitan alysis(CVP) 本量利分析C (183)cost ing 成本計算C (184)CPP 現(xiàn)時購買力會計C (185)credit n ote 貸項通知C (186)credit report信貸報告

18、書C (187)creditor 債權人C (188)creditor days ratio應付帳款天數(shù)C (189)creditors ledger應付帳款分類帳C (190)critical eve nt關鍵事項C (191)critical path關鍵路線C (192)cumulative prefere nee shares累積優(yōu)先股C (193)curre nt accou nt往來帳戶C (194)curre nt asset流動資產C (195)curre nt cost acco unting現(xiàn)時成本會計C (196)current liabilities流動負債C (197

19、)curre nt purchas ing poweraccou nting現(xiàn)時購買力會計C (198)curre nt rati on流動比率C (199)cut-off 截止C (200)CVP 本量利分析C (201)cycle time 周轉時間D (202)debe nture 債券D (203)debit n ote 借項通知D (204)debit capacity舉債能力D (205)debt ratio 債務比率D (206)debtor 債務人D (207)debtor days ratio應收帳款天數(shù)率D (208)debtors 應收款D (209)debtors le

20、dger應收帳款分類帳D (210)debtor aaealysis 應收帳款帳齡分析D (211)decision driven costs決策連動成D (212)decision tree 決策樹D (213)defects 次品D (214)deferred expe nditure遞延支出D (215)deferred shares 遞延股份D (216)deferred taxatio n遞延稅款D (217)delivery n ote 交貨單D (218)departme ntal accou nts 部門報表D(219)departme ntal budget部門預算D(220

21、)depreciation 折舊D (221)dispatch note 發(fā)運單D(222)developme nt cost開發(fā)成本D (223)differe ntial cost差別成本D (224)direct hours yield 直接工時產出D (225)direct labour cost-sta ndard標準直接人工成本D (226)direct labourefficie ncy-varia nee直接人工效率差異D (227)direct labour rate varia nee直接人工費率差異D (228)direct labour total-varia nee直

22、接人工總差異D (229)direct material mix-varia nee 直接材料結構差異D (230)direct price-varia nee直接材料價格差異D (231)direct material total-varia nee 直接材料總差異D (232)direct materialsusage-varia nee直接材料用量差異D (233)direct materials yield-varia nee 直接材料產出率差異D (234)direct cost 直接成本D (235)direct debit直接借項D (236)direct hours yield

23、 直接小時產出率D (237)direct labour cost perce ntagerate直接人工成本百分比D (238)direct labour hour rate直接人工 小時率D (239)directs on in direct work間接工作事項上的工時D (240)discou nt rate 貼現(xiàn)率D (241)discou nted cash flow現(xiàn)金流量貼現(xiàn)D (242)discretio nary cost酌量成本D (243)distribution cost攤銷成本D (244)diversio ns移用D (245)diverted hours移用小時

24、D (246)diverted hours ratio 移用工時比率D (247)divide nd 股利D (248)divide nd cover股利產出率D (249)divide nd per share每股股利D (250)dog疲軟產品D (251)double entry acco un ti ng復式會計D (252)double-entry book-keep ing 復式薄記D (253)doubtful debts 可疑債務D (254)dow n time停工時間D (255)d yn amic programm ing動態(tài)規(guī)戈 UE (256)earni ng per

25、 share每股盈利E (257)earni ng ratio 市盈率E (258)ec ono mic order qua ntity(EOQ) 經濟訂購批量E (259)efficie nt market hypothesis 有效市場假設E (260)efficie ncy ratio n效率性比率E (261)eleme nt of cost成本要素E (262)e ntity 經濟個體E (262)e nviro nmental audit環(huán)境審計E (263)e nvir onmen tal impactassessme nt環(huán)境影響評價E (264)EOQ經濟訂購批量E (265

26、)equity 權益E (266)equity method of acco un ti ng權益法會計計算E (267)equity share capital權益股本E (268)equivale nt un its當量E (269)eve nt 事項E (270)exceptio nal items例外事項E (271)expected value 期望值E (272)expe nditure支出E (273)expe nses費用E (274)external audit外部審計E (275)external failure cost外部損失成本E (276)extraordi nar

27、y items非常事項F (277)factory goods讓售商品F(278)factori ng應收帳款讓售F(279)fail value公允價值F(280)feedback反饋F (281)FIFO先近先出法F (282)fi nal accou nts年終報表F (283)fi nance lease 融資租賃F (284)fi nan cial accou nting財務會計F (285)fi nan cial acco unts cale ndaradjustme nt財務報表的日歷時間調整F (286)fi nan cial ma nageme nt財務管理F (287)fi

28、 nan cial pla nning財務計劃F (288)fi nan cial stateme nt財務報表F (289)fi ni shed goods完成品F (290)fixed asset 固定資產F (291)fixed overhead固定制造費用F (292)fixed asset turnover固定資產周轉率F (293)fixed assets register固定資產登記薄F (294)fixed cost 固定成本F (295)flexed budget變動限額預算F (296)flexible budget彈性預算F (297)float time浮動時間F (2

29、98)float ing charge流動抵押F (299)flow of funds stateme nt 資金流量表F (300)forecasti ng 預測F (301)founder s shares發(fā)起人股份F (302)full capacity滿負荷生產能力F (303)fu nction cost ing職能成本計算F (304)fu nctio nal budget職能預算F (305)fu nd accou nti ng基金會計F (306)f un dame ntal acco untingcon cept基礎會計概念F (307)fu ngible assets可互換

30、資產F (308)futuristic pla nning遠景計劃G (309)gap an alysis間距分析G (310)gearing 舉債經營比率(杠桿)G (311)goal con grue nee目標一致性G(312)go ing concern eon cept 持續(xù)經營概念G (313)goods received note 商品收訖單G (314)goodwill 商譽G (315)gross divide nd yield 總股息產出率G (316)gross margin 總邊際G(317)gross profit 毛利潤G(318)gross profit perc

31、e ntage毛利潤百分比G (319)group企業(yè)集團集團報表高結合杠桿(比例)租購歷史成本G (320)group acco untsH (312)high-gearedH(313)hire purchase(315)historical cost acco unting 歷史H(314)historical costH成本會計H (316)hours 小時H (317)hurdle rate最低可接受的報酬率I (318)ideal sta ndard理想標準I (319)idle capacity rati on閑置生產能力 比率I (320)idle time 閑置時間I (321

32、)imperso nal accou nts非記名帳戶I (322)imprest system定額備用制度I(323)i ncome and expe nditureaccou nt收益和支出報表I(324)i ncomplete records不完善記錄I(325) in creme ntal cost增量成本I(326)i ncreme ntal yield增量產出率I(327)i ndirect cost間接成本I(328)i ndirect hours間接小時I(329)i nsolve ncy無力償付I(330)i nta ngible asset 無形資產I(331)i nteg

33、rated accou nts綜合報表I(332)i nterdepe ndency con cept關聯(lián)性 概念I(333)i nterest cover利息保障倍數(shù)I (334)i nterlock ing accou nts連鎖報表I(335)i nternal audit內部審計I (336)i nternal check 內部牽制I (337)i nternal control system 內部控制體系I (338)i nternal failure cost內部損失成本I (339)i nternal rate of return(IRR) 內含報酬率I (340)i nve n

34、tory 存貨I (341)i nvestme nt 投資I(342)i nvestme nt ce nter投資中心I(343) in voice register發(fā)票登記薄I (344)issued share capital已發(fā)行股本J (345)job 定單J (346)job card 工作卡J(347)job cost ing工作成本計算J(348)job sheet工作單J(349)joi nt cost聯(lián)合成本J (350)joi nt products 聯(lián)產品J (351)joi nt stock compa ny 股份公司J (352)joi nt ve nture合資經營

35、J (353)journal 日記帳J(354)just-i n-time(JIT)適時制度J(355)jusy-i n-time producti on適時生產J(356)just-i n-time purchas ing適時購買K (357)key factor關鍵因素L (358)labour 人工L(359)labour tran sfer n ote人工轉移單L(360)lea ning curve學習曲線L(361)ledger 分類帳戶L(362)le ngth of order book定單平均周期L (363)letter of credit 信用證L(364)leverag

36、e舉債經營比率L(365)liabilities負債L (366)life cycle cost ing壽命周期成本計算L(367) LIFO 后近先出法L(368)limited liability compa ny有限責任公司L(369)limit ing factor限制因素L(370)li ne-item budget明細支出預算L(371)li ner programmi ng 線性規(guī)劃L (372)liquid assets 變現(xiàn)資產L(373)liquidatio n清算L(374)liquidity ratios易變現(xiàn)比率L(375)loan貸款L (376)loan capi

37、tal 借入資本L(377)lo ng range pal nning長期計劃L(378)lost time record 虛耗時間記錄L(379)low geared低結合杠桿(比例)L (380)lower of cost or net realizable value con cept成本或可變凈價孰低概念M(381)machi ne hour rate機器小時率M(382)machi ne time record 機器時間記錄M (383)ma naged cost管理成本M (384)ma nageme nt acco unting管理會計M (385)ma nageme nt ac

38、co untingcon cept管理會計概念M (386)ma nageme nt acco untingguides 管理會計指導方針M (387)ma nageme nt audit管理審計M (388)ma nageme nt buy-out管理性購買產權M (389)ma nageme nt by excepti on例夕卜管理原則M (390)margin 邊際M (391)margin of safety ratio n安全邊際比率M(392)margin cost邊際成本M (393)margin cost ing邊際成本計算M(394)mark-dow n降低標價M (395

39、)mark-up 提高標價M (396)market risk premium 市場分險補償M (397)market share市場份額M (398)market ing cost 營銷成本M(399)matchi ng con cept配比概念M (400)materiality con cept重要性概念M (401)materials requisitio n 領料單M (402)materials returned n ote退料單M(403)materials tran sfer n ote材料轉移單M(404)memora ndum of associati on 公司設立細則M

40、 (405)merger 兼并M (406)merger accou nting兼并會計M(407)m in ority in terest少數(shù)股權M (408)mixed cost混合成本N (409) net assets 凈資產N (410) net book value凈帳面價值N (411) net liquid fun ds凈可變現(xiàn)資金N (412) net margin 凈邊際N (413) net prese nt value(NPV) 凈現(xiàn)值N (414) net profit 凈利潤N(415) net realizable value 可變現(xiàn)凈值N(416) net wo

41、rth資產凈值N(417 )n etwork an alysis網絡分析N(418) no ise干撈N(419) nominal accou nt名義帳戶N(420) no mi nal share capital名義股本N(421) nom inal holdi ng代理持有股份N(422) non-adjusti ng eve nts非調整事項N(423) non -fi nan cial performa neemeasureme nt非財務業(yè)績計量N(424) non-in tergrated aeeo unts非綜合報表N(425)non-li ner programm ing非線

42、性規(guī)劃N(426) non-voti ng shares無表決權的股份N(427)n otio nal cost名義成本N(428) number of days stock存貨周轉天數(shù)N(429) nu mber of weeks stock存貨周轉周數(shù)O (430)objective classification客體分類O(431)obsolesce nee 陳舊O(432)off bala nee sheet finance資產負債表外籌資O (433)offer for sale標價出售O (434)operati ng budget 經營預算O(435)operat ing leas

43、e經營租賃O(436)operati ng stateme nt營業(yè)報表O(437)operatio n time操作時間O(438)operati onal con trol經營控制O(439)operational gearing經營杠桿O(440)operat ing pla ns經營計劃O(441)opport un ity cost機會成本O(442)order定單O(443)ord inary shares普通股O(444)out-of-date cheque過期支票O(jiān)(445)over capitalizatio n過分資本化O(446)overhead制造費用O(447)ove

44、rhead absorpti on rate制造費用分配率O (448)overhead cost制造費用O(449)overtradi ng超過營業(yè)資金的經營P (450)paid cheque已付支票P (451)paid-up share capital認定股本P(452)pare nt compa ny母公司P (453)pareto distributio n帕累托分布P (454)participati ng prefere neeshares參與優(yōu)先股P(455)part nership合伙P (456)payable ledger應付款項帳戶P (457)payback 回收期

45、P(458)payme nts and receiptsaccou nt收入和支出報表P(459)payme nts withheld保留款額P(460)payroll工資單P(461)payroll analysis工資分析P(462)perce ntage profit onturno ver禾 U潤對營業(yè)額比率P(463)period cost期間成本P(464)perpetual inven tory永續(xù)盤存P(465)pers onal acco unt記名帳戶P(466)PEPT項目評審法P(467)petty cash acco unt備用金帳戶P(468)petty cash

46、voucher備用金憑證P(469)physical inven tory實地盤存P(470)pla nning計劃P(471)pla nning horiz on計劃時限P (472)pla nning period 計劃期間P (473)policy cost政策成本P (474)position audit狀況審計P(475)post bala nee sheet eve nts資產負債表編后事項P(476)practical capacity實際生產能力P(477)pre-acquisiti on losses購置前損失P(478)pre-acquisiti on profits購置前

47、利潤P(479)prefere nee shares優(yōu)先股P(480)prefere nee creditors優(yōu)先債權人P(481)preferred creditors優(yōu)先債權人P (483)prese nt value 現(xiàn)值P (484)preve ntion cost預防成本P(485)price ratio市盈率P(486)prime cost主要成本P (487)prime en try-books of 原始分錄登記薄P (488)pri ncipal budget factor主要預算因素P (489)prior charge capital 優(yōu)先股P (490)prior y

48、ear adjustme nts以前年度調整P (491)priority base budgeti ng 優(yōu)先順 序體制的預算P (492)private compa ny私人公司P(493)pro-forma in voice 預開發(fā)票P (494)problem child問號產品P(495)process cost ing分步成本計算P(496)process time加工時間P(497)product cost產品成本P (498)Product life cycle 產品壽命周期P (499)production cost生產成本P (500)producti on cost of

49、 sales 售貨成本P (501)producti on volume ratio 生產業(yè)務量比率P (502)profit ce nter利潤中心P(503)profit per employee 每員工利潤P(504)profit reta ined for the year 年度利潤留存P (505)profit to turnover ratio利潤對營業(yè)額比率P (506)profit-volume graph 利量圖P (507)profitability in dex 盈利指數(shù)P (508)programmi ng 規(guī)劃P (509)project evaluati on an

50、d reviewtech ni que 項目評審法P(510)projecti on預計P(511)promissory n ote本票P(512)prospectus 募債說明書P(513)provisi ons for liabilities andcharges償債和費用準備P(514)prude nt co ncept穩(wěn)健性概念P(515)public compa ny公開公司P(516)purchase order訂購單P(517)purchase requisiti on請購單P (518)purchase ledger采購帳戶Q(519)quality related costs

51、質量有關成本Q(520)queui ng time排隊時間R(521)rate 率R(522)ratio 比率R(523)ratio n pyramid比率金字塔R(524)raw material 原材料R(525)receipts and payme ntsaccount收入和支付報表R (526)receivable ledger應收款項帳戶R (527)redeemable shares 可贖回股份R (528)redemption 贖回R (529)registered share capital 注冊資R (530)rejects 廢品R(531)releva ncy con ce

52、pt相關性概念R(532)releva nt costs相關成本R(533)releva nt ran ge相關范圍R(534)reliability con cept可靠性概念R(535)replaceme nt price重置價格R (536)report 報表R (537)reporti ng 報告R (538)research cost, applied應用性研 究成本R (539)research cost, pure or basic理論或基礎研究成本R (540)reserves 留存收益R(541)residual in come剩余收益R(542)respo nsibility cen ter責任中心R(543)rete ntion money保留款額R (544)return on capital employed 運用資本報酬率R (545)returns 退回R(546)reve nue收入R(547)reve nue cen ter收入中心R(548)reve nue expe nditure收益支出R(549)reve nue in v