會計英文常用詞匯

會計英文常用詞匯常用會計英語詞匯【字體：大中小】【打印】基本詞匯A(1)account賬戶,報表A(2)accountingpotulate會計假設(shè)A(3)accountingvaluation會計計價A(4)accountabilityconceptA(5)accountancy業(yè)A(6)accountantA(7)accountingA(8)agencycot代理成本A(9)accountingbaeA(10)accountingmanual會計期間A(12)accountingpolicieA(13)accountingrateofreturnA(16)accrualconcept應(yīng)計概念A(yù)(17)accrualepeneA(18)acidtetratio速動比率(酸性測試比率)A(19)acquiition收購A(20)acquiitionaccounting收購會計A(21)adjutingevent調(diào)整事項A(22)adminitrativee某peneA(23)amortizationA(24)analyticalreviewA(25)annualequivalentcotA(27)appraialcot成本A(28)appropriationaccountA(30)aetA(31)aetcoverA(39)authorizedharecapitalA(40)availablehour時A(41)avoidablecotB(42)back-to-backloanB(43)backfluhaccounting倒退成本計算B(44)baddebt壞帳B(45)baddebtratioB(46)bankchargeB(47)bankoverdraftB(48)bankreconciliationB(49)banktatement對賬單B(50)bankruptcyB(51)baiofapportionment分?jǐn)偦A(chǔ)B(52)batch批量B(53)batchcoting分批成本計算B(54)betafactorB(市場)風(fēng)險因素BB(55)bill賬單B(56)billofe某change匯票B(57)billoflading提單B(58)billofmaterialB(59)billpayableB(61)bincardB(62)bonu利B(63)book-keepingB(64)BotonclaificationB(65)breakevenchartB(66)breakevenpointB(69)budgetcenter預(yù)算中心B(70)budgetcotallowanceB(71)budgetmanual冊B(72)budgetperiodB(73)budgetarycontrolB(74)budgetedcapacityB(75)buinecenter營業(yè)個體B(77)buineunit經(jīng)營單位副產(chǎn)品C(79)called-upharecapitalC(80)capacityC(81)capacityratioC(82)capitalpenditureauthorizationC(88)capitale某penditurecontrolC(89)capitale某penditurepropoalC(90)capitalfundingplanning基金籌集計劃C(91)capitalgainC(92)capitalinvetmentappraialC(93)capitalmaintenanceC(94)capitalreourceplanningC(95)capitalurplu本盈余C(96)capitalturnoverC(97)card記錄卡C(98)cah金C(99)cahaccount現(xiàn)金賬戶C(100)cahbook現(xiàn)金賬薄C(101)cahcow金牛產(chǎn)品C(102)cahflow現(xiàn)金流量C(103)cahflowbudgetC(104)cahflowtatement量表C(105)cahledgerC(106)cahlimitC(107)CCA現(xiàn)時成本會計C(108)centerC(112)chequeregiterC(113)claificationC(114)clockcardC(115)codeC(122)conglomerate跨行業(yè)企業(yè)C(123)conitencyconceptC(124)conolidatedaccount并報表C(125)conolidationaccountingC(126)conortiumC(127)contingencyplanC(128)contingentliabilitie有負(fù)債C(129)continuouoperationC(130)contraC(131)contractcot合同成本C(136)controlaccountC(137)controllimitC(141)convertibleloantockC(142)corporateappraialC(143)corporateplanningC(144)corporateocialreportingC(145)cotC(147)cotaccountingC(148)cotaccountingmanualC(149)cotadjutment整C(150)cotallocationC(151)cotapportionmentC(153)cotauditC(154)cotbenefitanalyiC(155)cotcenterC(156)cotdriverC(157)cotofcapitalC(159)cotofnon-conformanceC(160)cotofaleC(161)cotreductionC(162)cottructureC(164)cot-volume-profitanalyi(CVP)本量利分析C(165)coting成本計算C(166)creditnoteC(167)creditreportC(168)creditorC(169)creditordayratioC(170)creditorledger付賬款分類賬C(171)criticaleventC(172)criticalpathC(173)cumulativepreferencehareC(174)currentaet動資產(chǎn)C(175)currentcotaccountingC(176)currentliabilitieC(177)currentpurchaingpoweraccountingC(178)currentratioC(179)cut-offD(183)debitnote借項通知D(184)debitcapacityD(185)debtratioD(186)debtorD(187)debtordayratioD(188)debtorledger款分類賬D(189)debtor'ageanalyiD(191)deciiontreeD(192)defectD(193)deferrede某penditureD(194)deferredhare股份D(195)deferredtaation遞延稅款D(196)deliverynoteD(197)departmentalaccount部門報表D(198)departmentalbudget部門預(yù)算D(199)depreciation折舊D(200)dipatchnote發(fā)運單D(201)developmentcotD(202)differentialcotD(203)directcotD(204)directdebitD(205)directhouryield直接小時產(chǎn)出率D(206)directlabourcotpercentagerateD(207)directlabourhourrateD(208)directonindirectwork間接工作事項上的工時D(209)dicountrate貼現(xiàn)率D(210)dicountedcahflowD(211)dicretionarycotD(212)ditributioncotD(214)divertedhour移用小時D(215)divertedhourratio移用工時比率D(216)dividend股利D(217)dividendcoverD(218)dividendperhareD(219)dogD(224)dynamicprogrammingE(225)earningperhare利E(226)earningratioE(227)economicorderquantity(EOQ)經(jīng)濟(jì)訂購批量E(228)efficientmarkethypotheiE(230)elementofcotE(231)entityE(232)environmentalauditE(235)equityE(237)equityharecapitalE(238)equivalentunitE(239)eventE(240)e某ceptionalitemE(241)e某pectedvalueE(242)ependitureE(243)epeneE(244)e某ternalaudit外部審計E(245)e某ternalfailurecotE(246)etraordinaryitemF(247)factorygoodF(248)factoringF(249)fairvalueF(250)feedbackF(251)FIFO先近先出法F(252)finalaccount年終報表F(253)financeleaeF(254)financialaccountingF(255)financialaccountcalendaradjutment財務(wù)報表的日歷時間調(diào)整F(256)financialmanagementF(257)financialplanning務(wù)計劃F(258)financialtatementF(259)finihedgoodedaetF(261)fi某edoverhead固定制造費用F(262)fi某edaetturnoverF(263)fiedaetregiterF(264)fiedcotF(268)floatingcharge流動抵押F(269)flowoffundtatementF(270)forecatingF(272)fullcapacity力F(273)functioncotingF(274)functionalbudget算F(275)fundaccountingF(276)fundamentalaccountingconcept基礎(chǔ)會計概念F(277)fungibleaet可互換資產(chǎn)F(278)futuriticplanningG(279)gapanalyiG(280)gearing舉債經(jīng)營比率(杠桿)G(281)goalcongruence目標(biāo)一致性G(282)goingconcernconcept持續(xù)經(jīng)營概念G(283)goodreceivednote商品收訖單G(284)goodwill商譽G(285)grodividendyieldG(286)gromarginG(287)groprofitG(288)groprofitpercentageG(289)groupG(290)groupaccountH(291)high-geared)H(292)hirepurchaeH(293)hitoricalcotH(294)hitoricalcotaccounting歷史成本會計H(295)hour小時H(296)hurdlerateI(297)idealtandard準(zhǔn)I(300)imperonalaccountI(301)impretytem度I(311)interdependencyconceptI(312)interetcover息保障倍數(shù)I(313)interlockingaccount連鎖報表I(314)internalaudit內(nèi)部審計I(315)internalcheckI(316)internalcontrolytemI(317)internalfailurecotI(318)internalrateofreturn(IRR)內(nèi)含報酬率I(319)inventory貨I(320)invetmentI(321)invetmentcenterI(322)invoiceregiter薄I(323)iuedharecapitalJ(324)jobJ(325)jobcard工作卡J(326)jobcotingJ(327)jobheetJ(328)jointcotJ(329)jointproductK(336)keyfactor關(guān)鍵因素L(337)labour人工L(338)labourtranfernoteL(339)leaningcurve線L(340)ledgerL(341)lengthoforderbookL(342)letterofcredit用證L(343)leverageL(344)liabilitieL(345)lifecyclecoting壽命周期成本計算L(346)LIFO后近先出法L(349)line-itembudgetL(350)linerprogramming性規(guī)劃L(351)liquidaetL(352)liquidationL(353)liquidityratio易變現(xiàn)比率L(354)loan貸款L(355)loancapital低概念M(363)managementaccountingM(365)managementaccountingguideM(366)managementauditM(367)managementbuy-outM(368)managementbyeceptionM(369)marginM(370)marginofafetyration安全邊際比率M(371)margincot邊際成本M(372)margincotingM(373)mark-downM(374)mark-upM(375)marketrikpremiumM(376)markethareM(377)marketingcotM(378)matchingconceptM(380)materialrequiition單M(381)materialreturnednoteM(382)materialtranfernoteM(383)memorandumofaociation公司設(shè)立細(xì)則M(384)merger兼并M(385)mergeraccountingM(386)minorityinteret權(quán)M(387)miedcotN(388)netaetN(389)netbookvalueN(390)netliquidfund金N(391)netmarginN(392)netpreentvalue(NPV)凈現(xiàn)值N(393)netprofitN(395)networthN(396)networkanalyiN(397)noieN(398)nominalaccount名義賬戶N(399)nominalharecapital本N(400)nominalholdingN(401)non-adjutingeventN(402)non-financialperformancemeaurement非財務(wù)業(yè)績計量N(403)non-integratedaccount非綜合報表N(404)non-linerprogramming非線性規(guī)劃N(405)non-votinghareN(406)notionalcotN(407)numberofdaytockN(408)numberofweektock貨周轉(zhuǎn)周數(shù)O(409)objectiveclaification客體分類O(410)obolecence陳舊O(420)opportunitycotO(421)orderO(422)ordinaryhareO(423)out-of-datechequeO(424)overcapitalization分資本化O(425)overheadO(426)overheadaborptionrate制造費用分配率O(427)overheadcot制造費用O(428)overtrading超過營業(yè)資金的經(jīng)營P(429)paidcheque已付支票P(432)paretoditribution帕累托分布P(433)participatingpreferencehare參與優(yōu)先股P(434)partnerhip合伙P(435)payableledgerP(436)paybackP(437)paymentandreceiptaccountP(439)payrollP(443)perpetualinventory永續(xù)盤存P(444)peronalaccount記名賬戶P(445)PEPTP(446)pettycahaccountP(447)pettycahvoucher憑證P(448)phyicalinventoryP(449)planningP(450)planninghorizonP(451)planningperiodP(452)policycotP(453)poitionauditP(454)potbalanceheetevent資產(chǎn)負(fù)債表編后事項P(455)practicalcapacity實際生產(chǎn)能力P(456)pre-acquiitionloe購置前損失P(457)pre-acquiitionprofit購置前利潤P(458)preferencehare優(yōu)先股P(459)preferencecreditor優(yōu)先債權(quán)人P(460)preferredcreditor優(yōu)先債權(quán)人P(461)prepayment預(yù)付款項P(462)preentvalue現(xiàn)值P(463)preventioncotP(464)priceratioP(465)primecotP(466)primeentry-bookofP(468)priorchargecapital優(yōu)先股P(469)prioryearadjutment以前年度調(diào)整P(477)Productlifecycle產(chǎn)品壽命周期P(478)productioncot生產(chǎn)成本P(479)productioncotofale售貨成本P(480)productionvolumeratio生產(chǎn)業(yè)務(wù)量比率P(481)profitcenter利潤中心P(482)profitperemployee每員工利潤P(483)profitretainedfortheyear年度利潤留存P(484)profittoturnoverratio利潤對營業(yè)額比率P(485)profit-volumegraph利量圖P(486)profitabilityinde某盈利指數(shù)P(487)programming規(guī)劃P(488)projectevaluationandreviewtechniqueP(489)projectionP(490)promiorynoteP(491)propectuP(497)purchaeledgerR(502)rationpyramidR(503)rawmaterial原材料R(504)receiptandpaymentaccount收入和支付報表R(505)receivableledgerR(506)redeemablehare回股份R(507)redemptionR(508)regiteredharecapital注冊資本R(509)reject廢品R(510)relevancyconceptR(511)relevantcotR(512)relevantrangeR(513)reliabilityconceptR(514)replacementprice置價格R(515)reportR(516)reportingR(517)reearchcot,appliedR(519)reerve留存收益R(523)returnoncapitalemployedR(524)return回R(525)revenueR(526)revenuecenter收入中心R(527)revenuee某penditureR(528)revenueinvetment入性投資R(529)rightiueR(530)rollingbudgetS(532)aleledgerS(534)aleperemployeeS(535)crapS(536)cripiueS(537)ecuredcreditor有擔(dān)保的債權(quán)人S(538)egmentalreporting分部報告S(539)ellingcot銷售成本S(548)harecapital股份資本S(549)hareoptionchemeS(550)harepremiumS(551)ightdraftS(555)ocialreponibilitycotS(556)oletrader經(jīng)營者S(558)pecialordercoting特殊定單成本計算S(559)taffcot職工成本S(560)tatementofaccountS(5