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常用會(huì)計(jì)英語(yǔ)詞匯基本詞匯
A(1)account賬戶(hù),報(bào)表
A(2)accountingpostulate會(huì)計(jì)假設(shè)
A(3)accountingvaluation會(huì)計(jì)計(jì)價(jià)
A(4)accountabilityconcept經(jīng)營(yíng)責(zé)任概念
A(5)accountancy會(huì)計(jì)職業(yè)
A(6)accountant會(huì)計(jì)師
A(7)accounting會(huì)計(jì)
A(8)agencycost代理成本
A(9)accountingbases會(huì)計(jì)基礎(chǔ)
A(10)accountingmanual會(huì)計(jì)手冊(cè)
A(11)accountingperiod會(huì)計(jì)期間
A(12)accountingpolicies會(huì)計(jì)方針
A(13)accountingrateofreturn會(huì)計(jì)報(bào)酬率
A(14)accountingreferencedate會(huì)計(jì)參照日
A(15)accountingreferenceperiod會(huì)計(jì)參照期間
A(16)accrualconcept應(yīng)計(jì)概念
A(17)accrualexpenses應(yīng)計(jì)費(fèi)用
A(18)acidtestratio速動(dòng)比率(酸性測(cè)試比率)
A(19)acquisition收購(gòu)
A(20)acquisitionaccounting收購(gòu)會(huì)計(jì)
A(21)adjustingevents調(diào)整事項(xiàng)
A(22)administrativeexpenses行政管理費(fèi)
A(23)amortization攤銷(xiāo)
A(24)analyticalreview分析性復(fù)核
A(25)annualequivalentcost年度等量成本法
A(26)annualreportandaccounts年度報(bào)告和報(bào)表
A(27)appraisalcost檢驗(yàn)成本
A(28)appropriationaccount盈余分配賬戶(hù)
A(29)articlesofassociation公司章程細(xì)則
A(30)assets資產(chǎn)
A(31)assetscover資產(chǎn)擔(dān)保
A(32)assetvaluepershare每股資產(chǎn)價(jià)值
A(33)associatedcompany聯(lián)營(yíng)公司
A(34)attainablestandard可達(dá)標(biāo)準(zhǔn)
A(35)attributableprofit可歸屬利潤(rùn)
A(36)audit審計(jì)
A(37)auditreport審計(jì)報(bào)告
A(38)auditingstandards審計(jì)準(zhǔn)則
A(39)authorizedsharecapital額定股本
A(40)availablehours可用小時(shí)
A(41)avoidablecosts可避免成本
B(42)back-to-backloan易幣貸款
B(43)backflushaccounting倒退成本計(jì)算
B(44)baddebts壞帳
B(45)baddebtsratio壞帳比率
B(46)bankcharges銀行手續(xù)費(fèi)
B(47)bankoverdraft銀行透支
B(48)bankreconciliation銀行存款調(diào)節(jié)表
B(49)bankstatement銀行對(duì)賬單
B(50)bankruptcy破產(chǎn)
B(51)basisofapportionment分?jǐn)偦A(chǔ)
B(52)batch批量
B(53)batchcosting分批成本計(jì)算
B(54)betafactorB(市場(chǎng))風(fēng)險(xiǎn)因素B
B(55)bill賬單
B(56)billofexchange匯票
B(57)billoflading提單
B(58)billofmaterials用料預(yù)計(jì)單
B(59)billpayable應(yīng)付票據(jù)
B(60)billreceivable應(yīng)收票據(jù)
B(61)bincard存貨記錄卡
B(62)bonus紅利
B(63)book-keeping薄記
B(64)Bostonclassification波士頓分類(lèi)
B(65)breakevenchart保本圖
B(66)breakevenpoint保本點(diǎn)
B(67)breaking-downtime復(fù)位時(shí)間
B(68)budget預(yù)算
B(69)budgetcenter預(yù)算中心
B(70)budgetcostallowance預(yù)算成本折讓
B(71)budgetmanual預(yù)算手冊(cè)
B(72)budgetperiod預(yù)算期間
B(73)budgetarycontrol預(yù)算控制
B(74)budgetedcapacity預(yù)算生產(chǎn)能力
B(75)businesscenter經(jīng)營(yíng)中心
B(76)businessentity營(yíng)業(yè)個(gè)體
B(77)businessunit經(jīng)營(yíng)單位
B(78)by-product副產(chǎn)品
C(79)called-upsharecapital催繳股本
C(80)capacity生產(chǎn)能力
C(81)capacityratios生產(chǎn)能力比率
C(82)capital資本
C(83)capitalassetspricingmodel資本資產(chǎn)計(jì)價(jià)模式
C(84)capitalcommitment承諾資本
C(85)capitalemployed已運(yùn)用的資本C(174)currentasset流動(dòng)資產(chǎn)
C(175)currentcostaccounting現(xiàn)時(shí)成本會(huì)計(jì)
C(176)currentliabilities流動(dòng)負(fù)債
C(177)currentpurchasingpoweraccounting現(xiàn)時(shí)購(gòu)買(mǎi)力會(huì)計(jì)
C(178)currentratio流動(dòng)比率
C(179)cut-off截止
C(180)CVP本量利分析
C(181)cycletime周轉(zhuǎn)時(shí)間
D(182)debenture債券
D(183)debitnote借項(xiàng)通知
D(184)debitcapacity舉債能力
D(185)debtratio債務(wù)比率
D(186)debtor債務(wù)人;應(yīng)收賬款
D(187)debtordaysratio應(yīng)收賬款天數(shù)率
D(188)debtorsledger應(yīng)收賬款分類(lèi)賬
D(189)debtor'ageanalysis應(yīng)收賬款賬齡分析
D(190)decisiondrivencosts決策連動(dòng)成本
D(191)decisiontree決策樹(shù)
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(mén)報(bào)表
D(198)departmentalbudget部門(mén)預(yù)算
D(199)depreciation折舊
D(200)dispatchnote發(fā)運(yùn)單
D(201)developmentcost開(kāi)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(xiàng)
D(205)directhoursyield直接小時(shí)產(chǎn)出率
D(206)directlabourcostpercentagerate直接人工成本百分比
D(207)directlabourhourrate直接人工小時(shí)率
D(208)directsonindirectwork間接工作事項(xiàng)上的工時(shí)
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(xiāo)成本
D(213)diversions移用
D(214)divertedhours移用小時(shí)
D(215)divertedhoursratio移用工時(shí)比率
D(216)dividend股利
D(217)dividendcover股利產(chǎn)出率
D(218)dividendpershare每股股利
D(219)dog疲軟產(chǎn)品
D(220)doubleentryaccounting復(fù)式會(huì)計(jì)
D(221)double-entrybook-keeping復(fù)式薄記
D(222)doubtfuldebts可疑債務(wù)
D(223)downtime停工時(shí)間
D(224)dynamicprogramming動(dòng)態(tài)規(guī)劃
E(225)earningpershare每股盈利
E(226)earningratio市盈率
E(227)economicorderquantity(EOQ)經(jīng)濟(jì)訂購(gòu)批量
E(228)efficientmarkethypothesis有效市場(chǎng)假設(shè)
E(229)efficiencyration效率性比率
E(230)elementofcost成本要素
E(231)entity經(jīng)濟(jì)個(gè)體
E(232)environmentalaudit環(huán)境審計(jì)
E(233)environmentalimpactassessment環(huán)境影響評(píng)價(jià)
E(234)EOQ經(jīng)濟(jì)訂購(gòu)批量
E(235)equity權(quán)益
E(236)equitymethodofaccounting權(quán)益法會(huì)計(jì)計(jì)算
E(237)equitysharecapital權(quán)益股本
E(238)equivalentunits當(dāng)量
E(239)event事項(xiàng)
E(240)exceptionalitems例外事項(xiàng)
E(241)expectedvalue期望值
E(242)expenditure支出
E(243)expenses費(fèi)用
E(244)externalaudit外部審計(jì)
E(245)externalfailurecost外部損失成本
E(246)extraordinaryitems非常事項(xiàng)
F(247)factorygoods讓售商品
F(248)factoring應(yīng)收帳款讓售
F(249)fairvalue公允價(jià)值
F(250)feedback反饋
F(251)FIFO先近先出法
F(252)finalaccounts年終報(bào)表
F(253)financelease融資租賃
F(254)financialaccounting財(cái)務(wù)會(huì)計(jì)
F(255)financialaccountscalendaradjustment財(cái)務(wù)報(bào)表的日歷時(shí)間調(diào)整
F(256)financialmanagement財(cái)務(wù)管理
F(257)financialplanning財(cái)務(wù)計(jì)劃
F(258)financialstatement財(cái)務(wù)報(bào)表
F(259)finishedgoods完成品
F(260)fixedasset固定資產(chǎn)
F(261)fixedoverhead固定制造費(fèi)用
F(262)fixedassetturnover固定資產(chǎn)周轉(zhuǎn)率
F(263)fixedassetsregister固定資產(chǎn)登記薄
F(264)fixedcost固定成本
F(265)flexedbudget變動(dòng)限額預(yù)算
F(266)flexiblebudget彈性預(yù)算
F(267)floattime浮動(dòng)時(shí)間
F(268)floatingcharge流動(dòng)抵押
F(269)flowoffundsstatement資金流量表
F(270)forecasting預(yù)測(cè)
F(271)founder'sshares發(fā)起人股份
F(272)fullcapacity滿(mǎn)負(fù)荷生產(chǎn)能力
F(273)functioncosting職能成本計(jì)算
F(274)functionalbudget職能預(yù)算
F(275)fundaccounting基金會(huì)計(jì)
F(276)fundamentalaccountingconcept基礎(chǔ)會(huì)計(jì)概念
F(277)fungibleassets可互換資產(chǎn)
F(278)futuristicplanning遠(yuǎn)景計(jì)劃
G(279)gapanalysis間距分析
G(280)gearing舉債經(jīng)營(yíng)比率(杠桿)
G(281)goalcongruence目標(biāo)一致性
G(282)goingconcernconcept持續(xù)經(jīng)營(yíng)概念
G(283)goodsreceivednote商品收訖單
G(284)goodwill商譽(yù)
G(285)grossdividendyield總股息產(chǎn)出率
G(286)grossmargin總邊際
G(287)grossprofit毛利潤(rùn)
G(288)grossprofitpercentage毛利潤(rùn)百分比
G(289)group企業(yè)集團(tuán)
G(290)groupaccounts集團(tuán)報(bào)表
H(291)high-geared高結(jié)合杠桿(比例)
H(292)hirepurchase租購(gòu)
H(293)historicalcost歷史成本
H(294)historicalcostaccounting歷史成本會(huì)計(jì)
H(295)hours小時(shí)
H(296)hurdlerate最低可接受的報(bào)酬率
I(297)idealstandard理想標(biāo)準(zhǔn)
I(298)idlecapacityration閑置生產(chǎn)能力比率
I(299)idletime閑置時(shí)間
I(300)impersonalaccounts非記名賬戶(hù)
I(301)imprestsystem定額備用制度
I(302)incomeandexpenditureaccount收益和支出報(bào)表
I(303)incompleterecords不完善記錄
I(304)incrementalcost增量成本
I(305)incrementalyield增量產(chǎn)出率
I(306)indirectcost間接成本
I(307)indirecthours間接小時(shí)
I(308)insolvency無(wú)力償付
I(309)intangibleasset無(wú)形資產(chǎn)
I(310)integratedaccounts綜合報(bào)表
I(311)interdependencyconcept關(guān)聯(lián)性概念
I(312)interestcover利息保障倍數(shù)
I(313)interlockingaccounts連鎖報(bào)表
I(314)internalaudit內(nèi)部審計(jì)
I(315)internalcheck內(nèi)部牽制
I(316)internalcontrolsystem內(nèi)部控制體系
I(317)internalfailurecost內(nèi)部損失成本
I(318)internalrateofreturn(IRR)內(nèi)含報(bào)酬率
I(319)inventory存貨
I(320)investment投資
I(321)investmentcenter投資中心
I(322)invoiceregister發(fā)票登記薄
I(323)issuedsharecapital已發(fā)行股本
J(324)job定單
J(325)jobcard工作卡
J(326)jobcosting工作成本計(jì)算
J(327)jobsheet工作單
J(328)jointcost聯(lián)合成本
J(329)jointproducts聯(lián)產(chǎn)品
J(330)jointstockcompany股份公司
J(331)jointventure合資經(jīng)營(yíng)
J(332)journal日記賬
J(333)just-in-time(JIT)適時(shí)制度
J(334)just-in-timeproduction適時(shí)生產(chǎn)
J(335)just-in-timepurchasing適時(shí)購(gòu)買(mǎi)
K(336)keyfactor關(guān)鍵因素
L(337)labour人工
L(338)labourtransfernote人工轉(zhuǎn)移單
L(339)leaningcurve學(xué)習(xí)曲線(xiàn)
L(340)ledger分類(lèi)賬戶(hù)
L(341)lengthoforderbook定單平均周期
L(342)letterofcredit信用證
L(343)leverage舉債經(jīng)營(yíng)比率
L(344)liabilities負(fù)債
L(345)lifecyclecosting壽命周期成本計(jì)算
L(346)LIFO后近先出法
L(347)limitedliabilitycompany有限責(zé)任公司
L(348)limitingfactor限制因素
L(349)line-itembudget明細(xì)支出預(yù)算
L(350)linerprogramming線(xiàn)性規(guī)劃
L(351)liquidassets變現(xiàn)資產(chǎn)
L(352)liquidation清算
L(353)liquidityratios易變現(xiàn)比率
L(354)loan貸款
L(355)loancapital借入資本
L(356)longrangeplanning長(zhǎng)期計(jì)劃
L(357)losttimerecord虛耗時(shí)間記錄
L(358)lowgeared低結(jié)合杠桿(比例)
L(359)lowerofcostornetrealizablevalueconcept成本或可變凈價(jià)孰低概念
M(360)machinehourrate機(jī)器小時(shí)率
M(361)machinetimerecord機(jī)器時(shí)間記錄
M(362)managedcost管理成本
M(363)managementaccounting管理會(huì)計(jì)
M(364)managementaccountingconcept管理會(huì)計(jì)概念
M(365)managementaccountingguides管理會(huì)計(jì)指導(dǎo)方針
M(366)managementaudit管理審計(jì)
M(367)managementbuy-out管理性購(gòu)買(mǎi)產(chǎn)權(quán)
M(368)managementbyexception例外管理原則
M(369)margin邊際
M(370)marginofsafetyration安全邊際比率
M(371)margincost邊際成本
M(372)margincosting邊際成本計(jì)算
M(373)mark-down降低標(biāo)價(jià)
M(374)mark-up提高標(biāo)價(jià)
M(375)marketriskpremium市場(chǎng)分險(xiǎn)補(bǔ)償
M(376)marketshare市場(chǎng)份額
M(377)marketingcost營(yíng)銷(xiāo)成本
M(378)matchingconcept配比概念
M(379)materialityconcept重要性概念
M(380)materialsrequisition領(lǐng)料單
M(381)materialsreturnednote退料單
M(382)materialstransfernote材料轉(zhuǎn)移單
M(383)memorandumofassociation公司設(shè)立細(xì)則
M(384)merger兼并
M(385)mergeraccounting兼并會(huì)計(jì)
M(386)minorityinterest少數(shù)股權(quán)
M(387)mixedcost混合成本
N(388)netassets凈資產(chǎn)
N(389)netbookvalue凈賬面價(jià)值
N(390)netliquidfunds凈可變現(xiàn)資金
N(391)netmargin凈邊際
N(392)netpresentvalue(NPV)凈現(xiàn)值
N(393)netprofit凈利潤(rùn)
N(394)netrealizablevalue可變現(xiàn)凈值
N(395)networth資產(chǎn)凈值
N(396)networkanalysis網(wǎng)絡(luò)分析
N(397)noise干撈
N(398)nominalaccount名義賬戶(hù)
N(399)nominalsharecapital名義股本
N(400)nominalholding代理持有股份
N(401)non-adjustingevents非調(diào)整事項(xiàng)
N(402)non-financialperformancemeasurement非財(cái)務(wù)業(yè)績(jī)計(jì)量
N(403)non-integratedaccounts非綜合報(bào)表
N(404)non-linerprogramming非線(xiàn)性規(guī)劃
N(405)non-votingshares無(wú)表決權(quán)的股份
N(406)notionalcost名義成本
N(407)numberofdaysstock存貨周轉(zhuǎn)天數(shù)
N(408)numberofweeksstock存貨周轉(zhuǎn)周數(shù)
O(409)objectiveclassification客體分類(lèi)
O(410)obsolescence陳舊
O(411)offbalancesheetfinance資產(chǎn)負(fù)債表外籌資
O(412)offerforsale標(biāo)價(jià)出售
O(413)operatingbudget經(jīng)營(yíng)預(yù)算
O(414)operatinglease經(jīng)營(yíng)租賃
O(415)operatingstatement營(yíng)業(yè)報(bào)表
O(416)operationtime操作時(shí)間
O(417)operationalcontrol經(jīng)營(yíng)控制
O(418)operationalgearing經(jīng)營(yíng)杠桿
O(419)operatingplans經(jīng)營(yíng)計(jì)劃
O(420)opportunitycost機(jī)會(huì)成本
O(421)order定單
O(422)ordinaryshares普通股
O(423)out-of-datecheque過(guò)期支票
O(424)overcapitalization過(guò)分資本化
O(425)overhead制造費(fèi)用
O(426)overheadabsorptionrate制造費(fèi)用分配率
O(427)overheadcost制造費(fèi)用
O(428)overtrading超過(guò)營(yíng)業(yè)資金的經(jīng)營(yíng)
P(429)paidcheque已付支票
P(430)paid-upsharecapital認(rèn)定股本
P(431)parentcompany母公司
P(432)paretodistribution帕累托分布
P(433)participatingpreferenceshares參與優(yōu)先股
P(434)partnership合伙
P(435)payableledger應(yīng)付款項(xiàng)賬戶(hù)
P(436)payback回收期
P(437)paymentsandreceiptsaccount收入和支出報(bào)表
P(438)paymentswithheld保留款額
P(439)payroll工資單
P(440)payrollanalysis工資分析
P(441)percentageprofitonturnover利潤(rùn)對(duì)營(yíng)業(yè)額比率
P(442)periodcost期間成本
P(443)perpetualinventory永續(xù)盤(pán)存
P(444)personalaccount記名賬戶(hù)
P(445)PEPT項(xiàng)目評(píng)審法
P(446)pettycashaccount備用金賬戶(hù)
P(447)pettycashvoucher備用金憑證
P(448)physicalinventory實(shí)地盤(pán)存
P(449)planning計(jì)劃
P(450)planninghorizon計(jì)劃時(shí)限
P(451)planningperiod計(jì)劃期間
P(452)policycost政策成本
P(453)positionaudit狀況審計(jì)
P(454)postbalancesheetevents資產(chǎn)負(fù)債表編后事項(xiàng)
P(455)practicalcapacity實(shí)際生產(chǎn)能力
P(456)pre-acquisitionlosses購(gòu)置前損失
P(457)pre-acquisitionprofits購(gòu)置前利潤(rùn)
P(458)preferenceshares優(yōu)先股
P(459)preferencecreditors優(yōu)先債權(quán)人
P(460)preferredcreditors優(yōu)先債權(quán)人
P(461)prepayments預(yù)付款項(xiàng)
P(462)presentvalue現(xiàn)值
P(463)preventioncost預(yù)防成本
P(464)priceratio市盈率
P(465)primecost主要成本
P(466)primeentry-booksof原始分錄登記薄
P(467)principalbudgetfactor主要預(yù)算因素
P(468)priorchargecapital優(yōu)先股
P(469)prioryearadjustments以前年度調(diào)整
P(470)prioritybasebudgeting優(yōu)先順序體制的預(yù)算
P(471)privatecompany私人公司
P(472)pro-formainvoice預(yù)開(kāi)發(fā)票
P(473)problemchild問(wèn)號(hào)產(chǎn)品
P(474)processcosting分步成本計(jì)算
P(475)processtime加工時(shí)間
P(476)productcost產(chǎn)品成本
P(477)Productlifecycle產(chǎn)品壽命周期
P(478)productioncost生產(chǎn)成本
P(479)productioncostofsales售貨成本
P(480)productionvolumeratio生產(chǎn)業(yè)務(wù)量比率
P(481)profitcenter利潤(rùn)中心
P(482)profitperemployee每員工利潤(rùn)
P(483)profitretainedfortheyear年度利潤(rùn)留存
P(484)profittoturnoverratio利潤(rùn)對(duì)營(yíng)業(yè)額比率
P(485)profit-volumegraph利量圖
P(486)profitabilityindex盈利指數(shù)
P(487)programming規(guī)劃
P(488)projectevaluationandreviewtechnique項(xiàng)目評(píng)審法
P(489)projection預(yù)計(jì)
P(490)promissorynote本票
P(491)prospectus募債說(shuō)明書(shū)
P(492)provisionsforliabilitiesandcharges償債和費(fèi)用準(zhǔn)備
P(493)prudentconcept穩(wěn)健性概念
P(494)publiccompany公開(kāi)公司
P(495)purchaseorder訂購(gòu)單
P(496)purchaserequisition請(qǐng)購(gòu)單
P(497)purchaseledger采購(gòu)賬戶(hù)
Q(498)qualityrelatedcosts質(zhì)量有關(guān)成本
Q(499)queuingtime排隊(duì)時(shí)間
R(500)rate率
R(501)ratio比率
R(502)rationpyramid比率金字塔
R(503)rawmaterial原材料
R(504)receiptsandpaymentsaccount收入和支付報(bào)表
R(505)receivableledger應(yīng)收款項(xiàng)賬戶(hù)
R(506)redeemableshares可贖回股份
R(507)redemption贖回
R(508)registeredsharecapital注冊(cè)資本
R(509)rejects廢品
R(510)relevancyconcept相關(guān)性概念
R(511)relevantcosts相關(guān)成本
R(512)relevantrange相關(guān)范圍
R(513)reliabilityconcept可靠性概念
R(514)replacementprice重置價(jià)格
R(515)report報(bào)表
R(516)reporting報(bào)告
R(517)researchcost,applied應(yīng)用性研究成本
R(518)researchcost,pureorbasic理論或基礎(chǔ)研究成本
R(519)reserves留存收益
R(520)residualincome剩余收益
R(521)responsibilitycenter責(zé)任中心
R(522)retentionmoney保留款額
R(523)returnoncapitalemployed運(yùn)用資本報(bào)酬率
R(524)returns退回
R(525)revenue收入
R(526)revenuecenter收入中心
R(527)revenueexpenditure收益支出
R(528)revenueinvestment收入性投資
R(529)rightissue認(rèn)股權(quán)發(fā)行
R(530)rollingbudget滾動(dòng)預(yù)算
R(531)rollingforecast滾動(dòng)預(yù)測(cè)
S(532)salesledger銷(xiāo)售分類(lèi)賬
S(533)salesorder銷(xiāo)售定單
S(534)salesperemployee每員工銷(xiāo)售額
S(535)scrap廢料
S(536)scripissue紅股發(fā)行
S(537)securedcreditors有擔(dān)保的債權(quán)人
S(538)segmentalreporting分部報(bào)告
S(539)sellingcost銷(xiāo)售成本
S(540)semi-fixedcost半固定成本
S(541)semi-variablecost半變動(dòng)成本
S(542)sensitivityanalysis敏感性分析
S(543)servicecostcenter服務(wù)成本中心
S(544)servicecosting服務(wù)成本計(jì)算
S(545)set-uptime安裝時(shí)間
S(546)shadowprices影子價(jià)格
S(547)share股票
S(548)sharecapital股份資本
S(549)shareoptionscheme購(gòu)股權(quán)證方案
S(550)sharepremium股票溢價(jià)
S(551)sightdraft即期匯票
S(552)single-entrybook-keeping單式薄記
S(553)sinkingfund償債基金
S(554)slacktime松弛時(shí)間
S(555)socialresponsibilitycost社會(huì)責(zé)任成本
S(556)soletrader獨(dú)資經(jīng)營(yíng)者
S(557)sourceandapplicationoffundsstatement資金來(lái)源和運(yùn)用表
S(558)specialordercosting特殊定單成本計(jì)算
S(559)staffcosts職工成本
S(560)statementofaccount營(yíng)業(yè)賬單
S(561)statementofaffairs財(cái)務(wù)狀況表
S(562)statutorybody法定實(shí)體
S(563)stock存貨
S(564)stockcontrol存貨控制
S(565)stockturnover存貨周轉(zhuǎn)率
S(566)stocktaking盤(pán)點(diǎn)存貨
S(567)storesrequisition領(lǐng)料申請(qǐng)單
S(568)strategicbusinessunit戰(zhàn)略性經(jīng)營(yíng)單位
S(569)strategicmanagementaccounting戰(zhàn)略管理會(huì)計(jì)
S(570)strategicplanning戰(zhàn)略計(jì)劃
S(571)strategy戰(zhàn)略
S(572)subjectiveclassification主體分類(lèi)
S(573)subscribedsharecapital已認(rèn)購(gòu)的股本
S(574)subsidiaryundertaking子公司
S(575)sunkcost沉沒(méi)成本
S(576)supplyestimate預(yù)算估計(jì)
S(577)supplyexpenditure預(yù)算支出
S(578)suspenseaccount暫記賬戶(hù)
S(579)SWOTanalysis長(zhǎng)處和短處,機(jī)會(huì)和威脅分析
S(580)system制度,體系
T(581)tacticalplanning策略計(jì)劃
T(582)tactics策略
T(583)take-over接收
T(584)tangibleasset有形資產(chǎn)
T(585)tangiblefixedassetstatement有形固定資產(chǎn)表
T(586)targetcost目標(biāo)成本
T(587)terotechnology設(shè)備綜合工程學(xué)
T(588)throughputaccounting生產(chǎn)量會(huì)計(jì)
T(589)time時(shí)間
T(590)timesheet時(shí)間記錄表
T(591)totalassets總資產(chǎn)
T(592)totalqualitymanagement全面質(zhì)量管理
T(593)totalstocks存貨總計(jì)
T(594)tradecreditors購(gòu)貨客戶(hù)(應(yīng)付賬款)
T(595)tradedebtors銷(xiāo)貨客戶(hù)(應(yīng)收賬款)
T(596)tradingprofitandlossaccount營(yíng)業(yè)損益表
T(597)transferprice轉(zhuǎn)讓價(jià)格
T(598)transittime中轉(zhuǎn)時(shí)間
T(599)treasurership財(cái)務(wù)長(zhǎng)制度
T(600)trailbalance試算平衡表
T(601)turnover營(yíng)業(yè)額
U(602)uncalledsharecapital未催繳股本
U(603)undercapitalization不足資本化
U(604)underorover-absorbedoverhead少吸收或多吸收的制造費(fèi)用
U(605)uniformaccounting統(tǒng)一會(huì)計(jì)
U(606)uniformcosting統(tǒng)一成本計(jì)算
U(607)unissuedsharecapital未發(fā)行股本
V(608)value價(jià)值
V(609)valueadded增值
V(610)valueanalysis價(jià)值分析
V(611)valueformoneyaudit經(jīng)濟(jì)效益審計(jì)
V(612)vote表決
V(613)voucher憑證
W(614)waitingtime等候時(shí)間
W(615)waste廢品(料)
W(616)wastingasset遞耗資產(chǎn)
W(617)weightedaveragecostofcapital資本的加權(quán)平均成本
W(618)weightedaverageprice加權(quán)平均價(jià)格
W(619)withresource有追索權(quán)
W(620)withoutrecourse無(wú)追索權(quán)
W(621)workingcapital營(yíng)運(yùn)資本
W(622)write-down減值
Z(623)zerobasebudgeting零基預(yù)算
Z(624)zerocouponbond無(wú)息債券
Z(625)Zscore破產(chǎn)預(yù)測(cè)計(jì)分法accounting
statement
會(huì)計(jì)報(bào)表
adjusted
income
statement
調(diào)整后損益計(jì)算書(shū)
all-inclusive
income
statement
總括性損益表
all-purpose
financial
statements
通用決算表
analytical
statement
分析報(bào)表
annual
statement
of
receipt
and
expenditure
年度收支決算書(shū)
annual
financial
statement
年度財(cái)務(wù)報(bào)表
appropriation
statement
歲出預(yù)算報(bào)表
articulation
statement
借貸關(guān)節(jié)表
artificial
statement
多欄式計(jì)算書(shū)
asset-and-liabilitystatement
[美]資產(chǎn)負(fù)債表
average
statement
海損理算書(shū)
balance
statement
余額明細(xì)表
balance
statement
of
conditions
of
the
treasury
國(guó)庫(kù)狀況表
bank
statement
銀行結(jié)單[報(bào)表]
bank
deposit
reconciliation
statement
銀行存款調(diào)節(jié)表
bank
reconciliation
statement
銀行往來(lái)調(diào)節(jié)表,
銀行核對(duì)單
branch
statements
分支機(jī)構(gòu)報(bào)表
branch
financial
statement
分支機(jī)構(gòu)損益計(jì)算書(shū)
budget
statement
預(yù)算書(shū)
budgeted
income
statement
(=pro
forma
income
statement)
預(yù)計(jì)[計(jì)劃]損益計(jì)算書(shū)
burden
statement
間接成本[費(fèi)用]表
capital
statement
資本變動(dòng)表
capital
surplus
statement
公積金計(jì)算書(shū)
capital-reconciliation
statement
資本協(xié)調(diào)表
carrier's
statement
商務(wù)記錄
cash
statement
現(xiàn)金報(bào)表;
庫(kù)存表
cash
daily
statement
現(xiàn)金日計(jì)表
cash
flow
statement
現(xiàn)金流量表,
現(xiàn)金收支一覽表
certified
financial
statement
已簽證財(cái)務(wù)報(bào)表
charge-and-discharge
statement
經(jīng)營(yíng)及支出報(bào)告表,
遺產(chǎn)報(bào)告表,
資金運(yùn)用表
claim
statement
損失索賠清單;
起訴狀
clearing
house
statement
票據(jù)交換所報(bào)表
combined
financial
statement
合并財(cái)務(wù)報(bào)表
combined
income
statement
合并損益計(jì)算書(shū)
combined
profit
and
loss
statement
合并損益計(jì)算書(shū)
combined
statement
聯(lián)合決算表,
合并表[NextPage]
combined
statement
of
cash
receipts
and
disbursement
現(xiàn)金收支匯總表
combined
statement
of
income
and
earned
surplus
損益與公積金合并計(jì)算書(shū)
combined
statement
of
income
and
retained
earnings
損益及保留盈余合并表
combined
statement
of
receipts
and
expenditures
balances,
etc.
收支余額等一覽表
combined
statement
of
revenues
-estimated
and
actual
general
and
special
revenue
funds
估計(jì)歲入和實(shí)際歲入合并表—普通歲入基金和特種歲入基金
common
dollar
financial
statement
不變幣值財(cái)務(wù)報(bào)表,
共同貨幣財(cái)務(wù)報(bào)表
common-size
financial
statements
百分率財(cái)務(wù)報(bào)表
comparative
statements
比較(財(cái)務(wù))報(bào)表,
比較計(jì)算書(shū)
comparative
statement
of
actual
and
estimated
profit
and
loss
預(yù)期損益與實(shí)際損益比較表
comparative
statement
of
cost
per
production
hour
生產(chǎn)小時(shí)成本比較表
comparative
statement
of
monthly
cost
per
productive
hour
生產(chǎn)小時(shí)每月成本比較表
comparative
statement
of
monthly
operative
cost
per
unit
每月單位作業(yè)成本比較表
comparative
statement
of
operation
cost
作業(yè)成本比較表
comparative
statement
of
order
costs
分批成本比較表
comparative
statement
of
product
costs
產(chǎn)品成本比較表
comparative
statement
of
revenue
and
expense
收入與費(fèi)用比較表
comparative
financial
statement
比較財(cái)務(wù)報(bào)表
comparative
income
statement
比較收入表,
比較損益計(jì)算書(shū)
comparative
operating
statement
比較營(yíng)業(yè)表
composite
percentage
statement
綜合百分比決算表
compositive
fund
statement
綜合基金表
condensed
income
statement
簡(jiǎn)明損益計(jì)算書(shū)
conditional
statement
條件語(yǔ)言
conglomerate
financial
statement
聯(lián)合企業(yè)財(cái)務(wù)報(bào)表
consolidated
statement
匯總報(bào)表
consolidated
statement
of
cost
of
goods
sold
合并銷(xiāo)貨成本表
consolidated
statement
of
resources
and
obligations
匯總資產(chǎn)負(fù)債表
consolidated
financial
statement
包括子公司的財(cái)務(wù)報(bào)表
consolidated
income
statement
損益匯報(bào)表
consolidated
retained
earnings
statement
統(tǒng)一盈余留存表
consolidated
surplus
statement
綜合[合并]盈余表
corporate
proxy
statement
公司委托聲明書(shū)
cost
statement
成本表
counting
statements
會(huì)計(jì)報(bào)表的編制方法
credit
statement
信用報(bào)告書(shū)
current
operating
(performance)
income
statement
本期[經(jīng)常]營(yíng)業(yè)損益表
current
purchasing
power
statement
按現(xiàn)時(shí)購(gòu)買(mǎi)力編制的財(cái)務(wù)報(bào)表
customers
statement
客戶(hù)結(jié)單
cut-off
statement
截止日?qǐng)?bào)表
daily
statement
of
account
每日[月]對(duì)帳單
monthly
statement
of
account
每日[月]對(duì)帳單
declarative
statement
聲明書(shū)
deficit
reconciliation
statement
虧損額計(jì)算書(shū)
departmen-tal
income
statement
部門(mén)損益計(jì)算書(shū)
descriptive
financial
statement
附有說(shuō)明書(shū)的損益計(jì)算書(shū)
detailed
statement
of
accounts
帳戶(hù)明細(xì)表
detailed
supporting
statement
明細(xì)附表
discussion
statement
討論表(即討論式?jīng)Q算表)[NextPage]
distribution
statement
發(fā)行說(shuō)明(即在技術(shù)文件的封面或扉頁(yè)上,
說(shuō)明文件的密級(jí)、發(fā)行控制范圍等內(nèi)容)
distribution
statement
of
service
cost
服務(wù)費(fèi)用分配表
dynamic
statement
動(dòng)態(tài)報(bào)-3表1
earned
surplus
statement
盈余公積計(jì)算書(shū),
營(yíng)業(yè)公積金表
earnings
statement
損益表
environmental
statement
環(huán)境報(bào)告
environmental
impact
statement
環(huán)境影響評(píng)介;
環(huán)境預(yù)斷評(píng)介
estimatedstatement
估計(jì)表
expenses
statement
費(fèi)用表
explanatory
statement
敘述式?jīng)Q算表
final
statement
of
accounts
往來(lái)帳目結(jié)算書(shū)
financial
statement
財(cái)政[務(wù)]決算
financial
position
statement
財(cái)務(wù)狀況表;
資產(chǎn)負(fù)債表
fiscal
statement
會(huì)計(jì)報(bào)表
flow-of-funds
statements
資金流量表
footnotes
accompanying
statements
附有腳注的財(cái)務(wù)報(bào)表
functional
statement
按職能分列的計(jì)算書(shū)
fund
statement
(=statement
of
changes
in
financial
position)
資金變動(dòng)情況表,
財(cái)務(wù)狀況變動(dòng)表
funds
flow
statement
資金流量表
general
average
statement
共同海損理算書(shū)
general
price
level
adjusted
statement
按綜合物價(jià)水平調(diào)整的報(bào)表
general
purpose
statements
通用決算表
giving-effect
statement
預(yù)期報(bào)表
graphic
statement
圖形決算表
group
financial
statement
分組合并的財(cái)務(wù)報(bào)表
income
statement
所得[損益]計(jì)算書(shū)
interest
statement
息單
interim
statements
期中決算表(指決算前所編的決算表),
中期報(bào)表
interim
financial
statement
中期財(cái)務(wù)報(bào)表
interim
income
statement
期中損益計(jì)算書(shū)
interim-earnings
statement
期中盈利報(bào)表
manufacturingstatement
制造成本表
material(s)statement
原材料表
mathe-matical
statement
數(shù)學(xué)的陳述
monthly
statement
of
accounts
每月對(duì)帳單
monthly
financial
statement
月結(jié)表,
月份財(cái)務(wù)報(bào)表
monthly
income
statement
月份損益計(jì)算書(shū)
multiple-step
income
statement
多級(jí)損益表
numerical
statement
統(tǒng)計(jì)
objective
statement
(以費(fèi)用的直接形式與用途表示的)用途別費(fèi)用報(bào)表
one
hundred
percent
statement
百分率表
operating-performance
income
statement
營(yíng)業(yè)實(shí)績(jī)收益表
operation
statement
營(yíng)業(yè)表,
損益表
partial
income
statement
部分損益表
periodic(al)
statement
定期報(bào)表
periodic
statistical
statement
定期統(tǒng)計(jì)報(bào)表
pictorial
statement
圖形(決算)表
planned
statement
of
nonoperating
profit
and
loss
營(yíng)業(yè)外損益計(jì)劃表
planned
statement
of
standardized
current
capital
定額流動(dòng)資金計(jì)劃表
position
statement
財(cái)務(wù)狀況表(資產(chǎn)負(fù)債表)
premium
statement
保險(xiǎn)費(fèi)帳單
prepare
statement
編報(bào)表
price
level
adjusted
statement
按價(jià)格水平調(diào)整的報(bào)表
principal
statement
主要報(bào)表
pro
forma
statement
暫編報(bào)表,
暫編決算表,
預(yù)測(cè)報(bào)表
pro
forma
income
statement
(=budgeted
income
statement)
預(yù)計(jì)[計(jì)劃]損益計(jì)算書(shū)
production
statement
生產(chǎn)狀況表[NextPage]
profit
commission
statement
純益手續(xù)費(fèi)帳單
projected
financial
statement
預(yù)編財(cái)務(wù)報(bào)表
projected
income
statement
預(yù)計(jì)損益計(jì)算書(shū)
proxy
statement
股東簽署的委托書(shū)
recapitulation
statement
摘要表,
匯總表
reconciliation
statement
調(diào)節(jié)表;
(會(huì)計(jì))對(duì)帳表
reconciliation
statement
of
account
帳戶(hù)調(diào)節(jié)表
registration
statement
有價(jià)證券申請(qǐng)上市登記表
reserve
statement
保留指令
retained
earnings
statement
營(yíng)業(yè)盈余表,
保留收益表
separate
statement
附加聲明
settling
clerk's
statement
清算表
single
purpose
statement
專(zhuān)用報(bào)表
special
purpose
statement
專(zhuān)用決算表
static
statement
靜態(tài)財(cái)務(wù)報(bào)告
summary
statement
of
cash
receipts
and
disbursements
現(xiàn)金收支總表
summary
statement
of
development
credits
開(kāi)發(fā)信貸匯總表
summary
statement
of
receipt
and
expenditures
收支匯總表
summary
statement
of
resources
and
obligations
資產(chǎn)負(fù)債總表
supporting
statements
附表,
分表
surplus
statement
盈余表
tabular
statement
計(jì)算表
trading
statement
購(gòu)貨表;
購(gòu)銷(xiāo)表
trailer
statement
結(jié)束語(yǔ)句
two-section
income
statement
兩部式損益表
unaudited
financial
statements
未審核財(cái)務(wù)報(bào)表
under
statement
少報(bào)
unit
income
statement
單位損益計(jì)算書(shū)
where-got
where-gone
statement
資產(chǎn)來(lái)源和運(yùn)用表
withholding
statement
扣繳稅款清單[憑單]
written
statement
書(shū)面聲明,
文告
written
statement
of
claim
起訴的書(shū)面說(shuō)明;
索賠清單
statements
in
the
instrument
票據(jù)[證券]上的記載事項(xiàng)
statement
of
acceptance
支票上的承兌說(shuō)明
statement
of
account
對(duì)帳單,
結(jié)單
statement
of
accumulated
net
income
累計(jì)凈收益計(jì)算書(shū)
statement
of
actual
and
estimated
expenditures
實(shí)際和預(yù)計(jì)支出對(duì)照表
statement
of
actual
and
estimated
revenue
實(shí)際和預(yù)計(jì)收入對(duì)照表
statement
of
affairs
資產(chǎn)負(fù)債結(jié)算表,
清算式資產(chǎn)負(fù)債表,
財(cái)產(chǎn)狀況說(shuō)明書(shū)
statement
of
application
of
fund
資金運(yùn)用表
statement
of
appropriation
of
net
income
凈收入分配計(jì)算表
statement
of
assets
資產(chǎn)目錄
statement
of
balance
of
payments
國(guó)際收支表
statement
of
budgeted
cost
of
goods
manufactured
制成品預(yù)算成本表
statement
of
business
operation
營(yíng)業(yè)表[損益表]
statement
of
cash
in
treasury
庫(kù)存現(xiàn)金表
statement
of
cash
in
vault
庫(kù)存表
statement
of
cash
receipts
and
disbursements
現(xiàn)金收支表
statement
of
cash
receipts
disbursements
and
balance
現(xiàn)金收支及結(jié)存表
statement
of
changes
in
financial
position
資金變動(dòng)情況表,
財(cái)務(wù)狀況變動(dòng)表
statement
of
changes
in
general
reserve
一般儲(chǔ)備變動(dòng)表
statement
of
changes
in
resources
available
for
commitment
可供承付的資金變動(dòng)表
statement
of
changes
in
retained
earnings
留存收益變動(dòng)表
statement
of
changes
in
surplus
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