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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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