2023年常用會計英語詞匯EnglishCorner

A(40)availablchours可用小時

常用會計英語詞匯

A(41)avoidablecosts可避免成本

基本訶匯B(42)back-io-backloan易幣優(yōu)款

A(l)accounl賬戶，報表B(43)backflushaccounting倒退成本計算

A(2)accountingpostulate會計假設(shè)B(44)baddebts壞帳

A(3)accoun(ingvaluation會計計價B(45)baddebtsratio壞帳比率

A(^accountabilityconcept經(jīng)營責(zé)任概念B(46)bankcharges銀行手續(xù)費

A(5)accountancy會計職業(yè)B(47)bankoverdraft銀行透支

A(6)accountant會計師B(48)bankreconciliation銀行存款調(diào)節(jié)表

A(7)accounting會計B(49)bankstatement銀行對賬單

A(8)agencycost代理成本B(50)bankruplcy破產(chǎn)

A(9)accountingbases會計基礎(chǔ)B(51)basisofapportionment分?jǐn)偦A(chǔ)

A(10)accouniingmanual會計手冊B(52)batch批量

A(11)accountingperiod會計期間B(53)batchcosting分批成本計算

A(12)accountingpolicies會計方針B(54)betafactorB(口.場)風(fēng)險因素B

A(13)accountingrateofreturn會計報酬率B(55)bill賬單

A(14)accountingreferencedate會計參照口B(56)billofexchange匯票

A(15)accountingreferenceperiod會計參照期B(57)billoflading提單

間B(58)billofmaterials用料預(yù)計單

A(16)accrualconcept應(yīng)計概念B(59)billpayable應(yīng)付票據(jù)

A(17)accrualexpenses應(yīng)計費用B(60)billreceivable應(yīng)收票據(jù)

A(18)acidtestratio速動比率(酸性測試比率)B(61)bincard存貨記錄卡

A(19)acquisition收購B(62)bonus紅利

A(20)acquisitionaccounting收購會計B(63)book-keeping簿記

A(21)adjustingevents調(diào)整事項B(64)Bostonclassification波士頓分類

A(22)administrativeexpenses行政管理費B(65)breakevenchart保本圖

A(23)amortization攤銷B(66)breakevenpoint保本點

A(24)analyticalreview分析性復(fù)核B(67)breaking-downtime復(fù)位時間

A(25)annualequivalentcost年度等量成本法B(68)budgcl預(yù)算

A(26)annualreportandaccounts年度報告和報B(69)budgetcenter預(yù)算中心

表B(70)budgetcostallcwance預(yù)算成木折讓

A(27)appraisalcost檢驗成本B(71)budgetmanual預(yù)算手冊

A(28)appropriationaccount盈余分配賬戶B(72)budgetperiod預(yù)算期間

A(29)articlesofassociation公司章程細(xì)則B(73)budgetarycontrol預(yù)算控制

A(30)assets資產(chǎn)B(74)budgetedcapacity預(yù)算生產(chǎn)能力

A(31)assctscover資產(chǎn)擔(dān)保B(75)businesscenter經(jīng)營中心

A(32)assetvaluepershare每股資產(chǎn)價值B(76)businessentity營業(yè)個體

A(33)associatedcompany聯(lián)營公司B(77)businessunit經(jīng)營單位

A(34)attainablestandard可達(dá)標(biāo)準(zhǔn)B(78)by-product副產(chǎn)品

A(35)attributableprofit可歸屬利潤C(79)called-upsharecapital催繳股本

A(36)audi)審計C(80)capacity生產(chǎn)能力

A(37)auditreport審計報告C(81)capacityratios生產(chǎn)能力比率

A(38)auditingstandards審計準(zhǔn)則C(82)capital資本

A(39)authorizedsharecapital額定股本C(83)capitalassetspricingmodel資本資產(chǎn)計

價模式C(121)conccpl概念

C(84)capitalcommitment承諾資本C(122)conglomerate跨行業(yè)企業(yè)

C(83)capiialemployed己運用的資本C(123)consisiencyconcept一致性概念

C(86)tiipiUdexpenditure資本支出C(124)consolidatedaccounts合并報表

C(87)capitalexpenditureauthorization資本支C(125)consolidationaccounting合并會計

出核準(zhǔn)C(126)consortiumPk團(tuán)

C(88)capitalexpenditurecontrol資本支出控制C(I27)contingencyplan應(yīng)急計劃

C(89)capilalexpenditureproposal資本支出申C(128)contingentliabilities或有負(fù)債

請C(I29)continuousoperation連續(xù)生產(chǎn)

C(90)capitalfundingplanning資本基金籌集計C(130)contra抵消

劃C(131Contractcost合同成本

C(91Kapitalgain資本收益C(132)contractcostir.g合同成本計算

C(92)capitalinvestmentappraisal資本投資評C(133)contributioncentre貢獻(xiàn)中心

估C(134)contributionchart貢獻(xiàn)圖

C(93)capitalmaintenance資本保全C(135)control控制

C(94)capitalresourceplanning資本資源計劃C(136)controlaccount控制賬戶

C(95)cap*talsurplus資本盈余C(137)controllimits控制限度

C(96)capitalturnover資本周轉(zhuǎn)率C(138)controllabilityconcept可控制概念

C(97)car(l記錄卡C(139)controllablecost可控制成本

C(98)cash現(xiàn)金C(140)conversioncost加工成本

C(99)cashaccount現(xiàn)金賬戶C(Unconvertibleleanstock可轉(zhuǎn)換為股票的

C(100)cashbook現(xiàn)金賬薄貸款

C(lOl)cashcow金牛產(chǎn)品C(142)corporateappraisal公司評估

C(102)cashflow現(xiàn)金流量C(143Corporateplanning公司計劃

C(103)cashflowbudget現(xiàn)金流量預(yù)算C(144)corporatesocialreporting公司社會報告

C(104)cashflowstatement現(xiàn)金流晝表C(145)cost成本

C(105)cashledger現(xiàn)金分類賬C(146)costaccount成本賬戶

C(106)cashlimit現(xiàn)金限額C(I47)costaccounting成本會計

C(107)CCA現(xiàn)時成本會計C(148)costaccountingmanual成本手冊

C(108)center中心C(I49)costadjustment成本調(diào)整

C(109)changeovertime變更時間C(150)costallocation成本分配

C(1IO)charteredentity特許經(jīng)濟(jì)個沐C(151)costapportionment成本分?jǐn)?/p>

C(lll)cheque支票C(152)costattribution成本歸屬

C(112)chequeregister支票登記薄C(153)costaudit成本審計

C(1"Classification分類C(154)costbenefitanalysis成本效益分析

C(114)clockcard工時卡C(155)costcenter成本中心

C(115)code代碼C(156)costdriver成本動因

C(116)commitmentaccounting承諾確認(rèn)會計C(157)cosiofcapital資本成本

C(117)commoncost共同成本C(158)costofgoodssold銷貨成本

C(118)companylimitedbyguarantee有限擔(dān)保C(159)costofnon-conformance非相符成本

責(zé)任公司C(160)costofsales銷隹成本

C(119)companylimitedbyshares股份有限公C(I61)costreduction成本降低

司C(162)coststructure成本結(jié)構(gòu)

C(120)competitiveposition競爭能力狀況C(I63)costunit成本單位

C(164)cost-volume-profitanalysis(CVP)本量D(205)<lirccthoursyield直接小時產(chǎn)出率

利分析D(206)directlabourcostpercentagerate直接

C(165)cosiing成本計算人工成本百分比

C(166)creditnote貸項通知D(207)directlabourhourrate直接人工小時率

C(167)creditreport信貸報告書D(208)directsonindirectwork間接工作事項

C(168)credilor債權(quán)人上的工時

C(169)creditordaysratio應(yīng)付賬款天數(shù)率D(209)discountrate貼現(xiàn)率

C(170)creditorsledger應(yīng)付賬款分類賬D(210Xl>scountedcashflow現(xiàn)金流量貼現(xiàn)

C(171)criticalevent關(guān)鍵事項D(21l)discretionarycost酌量成本

C(172)criticalpatli關(guān)鍵路線D(212)distributioncost攤銷成本

C(173)cumulativepreferenceshares累枳優(yōu)先D(213)<iiversions移用

股D(214)divertedhours移用小時

C(174)currcntasset流動資產(chǎn)D(215)<livertedhoursratio移用工時比率

C(175)currentcostaccounting現(xiàn)時成本會計D(216)dividend股利

C(176)currentliabilities流動負(fù)債D(217)dividendcover股利產(chǎn)出率

C(177)currentpurchasingpoweraccounting現(xiàn)D(218)dividendpershare每股股利

時購買力會計D(219)dog疲軟產(chǎn)晶

C(178)currentratio流動比率D(220)(loubleentryaccounting夏式會計

C(179)cut-off截止D(221)double-entrybook-keeping復(fù)式薄記

C(I80)CVP本量利分析D(222)doublfuldebls可疑債務(wù)

C(181)cycletime周轉(zhuǎn)時間D(223)downtime停工時間

D(182)debcnture債券D(224)dynamicprogramming動態(tài)規(guī)劃

D(l83)debitnote借項通知E(225)eamingpershare每股盈利

D(184)debitcapacity舉債能力E(226)earningratio市盈率

D(185)debtratio債務(wù)比率E(227)economicorderquantity(EOQ)經(jīng)濟(jì)訂

D(186)debtor債務(wù)人;應(yīng)收張款購批量

D(187)debtordaysratio應(yīng)收賬款天數(shù)率E(228)efficientmarkethypothesis有效市場假

D(I88)debtorsledger應(yīng)收賬款分類賬設(shè)

D(189Hicbtor'ageanalysis應(yīng)收賬款賬齡分析E(229)cfYicicncyration效率性比率

D(190)decisiondrivencosts決策連動成本E(230)elementofcost成本要素

D(191)decisiontree決策樹E(231)entity經(jīng)濟(jì)個體

D(l92)defects次品E(232)environmentalaudit環(huán)境審計

D(193Referredexpenditure遞延支出E(233)environmentalimpactassessment環(huán)境

D(194)delerredshares遞延股份影響評價

D(I95)deferredtaxation遞延稅款E(234)EOQ經(jīng)濟(jì)訂購批量

D(196Hlelivcrynote交貨單E(235)equily權(quán)益

D(197)departmentalaccounts部門報表E(236)equitymethodofaccounting權(quán)益法會

D(198)departmentalbudget部門預(yù)算計計算

D(199)depreciation折舊E(237)equitysharecapital權(quán)益股本

D(200)dispatchnote發(fā)運單E(238)equivalentuniis當(dāng)量

D(201)developmentcost開發(fā)成本E(239)event事項

D(202)differentialcost差別成本E(240)exceptionalitems例外事項

D(203)directcost直接成本E(241)expectedvalue期望值

D(204)directdebit直接借項E(242)expenditure支出

E(243)expcnscs費用G(285)grossdividendyield總股息產(chǎn)出率

E(244)extemalaudit外部審計G(286)grossmargin總邊際

E(245)exiernalfailurecost外部損失成本G(287)grossprofit毛利澗

E(246)extraordinaryitems非常事項G(288)grossprofitpercentage毛利潤百分比

F(247)factorygoods讓售商品G(289)group企業(yè)集團(tuán)

F(248)factoring應(yīng)收帳款讓售G(290)groupaccounts集團(tuán)報表

F(249)fairvalue公允價值H(291)high-geared高結(jié)合杠桿(比例)

F(250)feedback反饋H(292)hirepurchase租購

F(251)FIFO先近先出法H(293)historicalcost歷史成本

F(252)finalaccounts年終報表H(294)historicalcostaccounting歷史成本會計

F(253)financelease融資租賃H(295)hours小時

F(254)financialaccounting財務(wù)會計H(296)hurdlerate最低可接受的報酬率

F(255)financialaccountscalendaradjustmentI(297)idealstandard理想標(biāo)準(zhǔn)

財務(wù)報表的日歷時間調(diào)整I(298)idlecapacityration閑置生產(chǎn)能力比率

F(256)financialmanagement財務(wù)管理I(299)idletime閑置時間

F(257)financialplanning財務(wù)計劃I(300)impersonalaccounts非記名賬戶

F(258)financialstatement財務(wù)?報表I(30-imprestsystem定額備用制度

F(259)finishedgoods完成品I(302)incomeandexpenditureaccount收益和

F(260)fixedasset固定資產(chǎn)支出報表

F(261)fixedoverhead固定制造費用I(303)incompleterecords不完善記錄

F(262)fixedassetturnover固定資產(chǎn)周轉(zhuǎn)率I(3O4)incrementalcost增量成本

F(263)fixcdassetsregister固定資產(chǎn)登記薄I(305)incrcmcntalyield增量產(chǎn)出率

F(264)fixedcost固定成本I(306)indirectcost間接成本

F(265)flexedbudget變動限額預(yù)算I(307)indirecthours間接小時

F(266)flexiblebudget彈性預(yù)算I(308)insolvency無力償付

F(267)floattime浮動時間I(309)intangibleasset無形資產(chǎn)

F(268)floa(ingcharge流動抵押I(310)inlegraledaccounts綜合報表

F(269)flowoffundsstatement資金流量收I(311)interdependencyconcept關(guān)聯(lián)性概念

F(270)fbrccasting預(yù)測I(312)inlcrcstcover利息保障倍數(shù)

F(271)tbunder'sshares發(fā)起人股份I(313)interlockingaccounts連鎖報表

F(272)fullcapacity滿負(fù)荷生產(chǎn)能力I(314)intemalaudit內(nèi)部審計

F(273)functioncosting職能成本計算I(315)intemalcheck內(nèi)部牽制

F(274)functionalbudget職能預(yù)算I(316)internalcontrolsystem內(nèi)部控制體系

F(275)fundaccounting基金會計I(317)intemalfailurecost內(nèi)部損失成本

F(276)fundamentalaccountingconcept基礎(chǔ)會I(318)internalrateofreturn(IRR)內(nèi)含報酬率

計概念I(lǐng)(319)inventory存貨

F(277)tungibleassets可互換資產(chǎn)I(320)investment投資

F(278)fiituristicplanning遠(yuǎn)景計劃I(321)investmentcenter投資中心

G(279)gapanalysis間距分析I(322)invoiceregister發(fā)票登記薄

G(280)gearing舉債經(jīng)營比率(杠桿)I(323)issuedsharecapital已發(fā)行股本

G(281)goalcongruence目標(biāo)一致性J(324)job定單

G(282)goingconcernconcept持續(xù)經(jīng)營概念J(325)jobcard工作卡

G(283)goodsreceivednote商品收訖單J(326)jobcosting工作成本計算

G(284)goodwill商譽J(327)jobsheet工作單

J(328)jointcost聯(lián)合成本則

J(329)jointproducts聯(lián)產(chǎn)品M(369)margin邊際

J(330)join(stockcompany股份公司M(370)tnarginofsafetyration安全邊際比率

J(331)jointventure合資經(jīng)營M(37l)margincost邊際成本

J(332)journal日記賬M(372)margincosting邊際成本計算

J(333)just-in-limc(jrD適時制度M(373)mark-down降低標(biāo)價

J(334)just-in-timeproduction適時生產(chǎn)M(374)mark-up提高標(biāo)價

J(335)just-in-tiniepurchasing適時購買M(375)marketriskpremium市場分險補償

K(336)keyfactor關(guān)鍵因素M(376)marketshare市場份額

L(337)labour人工M(377)marketingcost營銷成本

L(338)labourtransfernote人工轉(zhuǎn)移單M(378)ma(chingconcept配比概念

L(339)leaningcurve學(xué)習(xí)曲線M(379)materialityconcept重要性概念

L(340)ledgcr分類賬戶M(380)matcrialsrequisition領(lǐng)料單

L(341)lengthoforderbook定單平均周期M(381)materialsreturnednote退料單

L(342)letlerofcredit信用證M(382)materialstransfernote材料轉(zhuǎn)移單

L(343)leverage舉債經(jīng)營比率M(383)memorandumofassociation公司設(shè)立

L(344)liabilitics負(fù)債細(xì)則

L(345)lifecyclecosting壽命周期成本計算M(384)merger兼并

L(346)LIFO后近先出法M(385)mergeraccounting兼并會計

L(347)limi(edliabilitycompany有限責(zé)任公司M(386)minorityinterest少數(shù)股權(quán)

L(348)limitingfactor限制因素M(387)mixedcost泡合成本

L(349)linc-itcmbudget明細(xì)支出預(yù)算N(388)nctassets凈資產(chǎn)

L(35O)linerprogramming線性規(guī)劃N(389)netbookvalue凈賬面價值

L(351)liquidassets變現(xiàn)資產(chǎn)N(390)netliquidfunds凈可變現(xiàn)資金

L(352)liquidation清算N(391)netmargin凈邊際

L(353)!iquidityratios易變現(xiàn)比率N(392)netpresentviue(NPV)凈現(xiàn)值

L(354)loan貸款N(393)netprofit凈利潤

L(355)loancapital借入資本N(394)netrealizablevalue可變現(xiàn)凈值

L(356)longrangeplanning長期計劃N(395)nctworth資產(chǎn)凈值

L(357)losttimerecord虛耗時間記錄N(396)networkanalysis網(wǎng)絡(luò)分析

L(358)lowgeared低結(jié)合杠桿(比例)N(397)noise干撈

L(359)lowerofcostornetrealizablevalueN(398)nominalaccount名義賬戶

concept成本或可變凈價孰低概念N(399)nominalsharecapital名義股本

M(360)machinehourrate機器小時率N(400)nominalholding代理持有股份

M(361)machinetimerecord機器時間記錄N(401)non-adjustingevents非調(diào)整事項

M(362)managcdcost管理成本N(402)non-financialperformancemeasurcincnl

M(363)managementaccounting管理會計非財務(wù)業(yè)績計量

M(364)managemen(accountingconcept管理N(403)non-intcgratedaccounts非綜合報表

會計概念N(404)non-linerprogramming非線性規(guī)劃

M(365)managementaccountingguides管理會N(405)non-votingshares無表決權(quán)的股份

計指導(dǎo)方針N(406)notionalcost名義成本

M(366)managementaudit管理審計N(407)numberofdaysstock存貨周轉(zhuǎn)天數(shù)

M(367)managemen(buy-out管理性購買產(chǎn)權(quán)N(408)numberofweeksstock存貨周轉(zhuǎn)周數(shù)

M(368)managementbyexception例外管理原O(409)objectiveclassification客體分類

O(410)obsolcsccncc陳舊P(449)planning計劃

O(411)offbalancesheetfinance資產(chǎn)負(fù)債表外P(450)planninghorizon計劃時限

殍資P(45l)planningperiod計劃期間

O(412)ofierforsale標(biāo)價出售P(452)policycost政策成本

O(413)operatingbudget經(jīng)營預(yù)算P(453)positionaudit狀況審計

0(414K)pcratinglease經(jīng)營租賃P(454)postbalancesheetevents資產(chǎn)負(fù)債表編

O(415)operatingstatement營業(yè)報表后事項

O(416)operationtime操作時間P(455)practicalcapacity實際生產(chǎn)能力

O(417)operaUonalcontrol經(jīng)營控制P(456)pre-acquisitiorlosses購置前損失

O(418)operationalgearing經(jīng)營杠桿P(457)pre-acquisitiorprofits購置前利澗

0(419X)peralingplans經(jīng)營計劃P(458)preferenceshares優(yōu)先股

O(420)opportunitycost機會成本P(459)preferencecreditors優(yōu)先債權(quán)人

O(421)order定單P(460)prcfcrrcdcreditors優(yōu)先債權(quán)人

O(422)ordinaryshares普通股P(461prepayments預(yù)付款項

0(423)out-of-datecheque過期支票P(462)presentvalue現(xiàn)值

O(424)overc叩italization過分資本化P(463)preventioncost預(yù)防成本

O(425Overhead制造費用P(464)priccratio市盈率

O(426)overheadabsorptionrate制造費用分配P(465)primecost主要成本

率P(466)primeentry-bcoksof原始分錄登記薄

0(427)overheadcost制造費用P(467)principalbudgetfactor主要預(yù)算因素

O(428)overtrading超過營業(yè)資金的經(jīng)營P(468)priorchargecapital優(yōu)先股

P(429)paidcheque已付支票P(469)prioryearadjustments以前年度調(diào)整

P(430)paid-upsharecapital認(rèn)定股本P(470)prioritybasebudgeting優(yōu)先順序體制的

P(431)parentcompany母公司預(yù)算

P(432)paretodistribution帕累托分布P(471)privatecompany私人公司

P(433participatingpreferenceshares參與優(yōu)先P(472)pro-formainvoice預(yù)開發(fā)票

股P(473)problcmchild問號產(chǎn)品

P(434)partnership合伙P(474)processcosting分步成本計算

P(435)payablcledger應(yīng)付款項賬戶P(475)proccsstime加工時間

P(436)payback回收期P(476)productcost產(chǎn)品成本

P(437)paymentsandreceiptsaccount收入和支P(477)Productlifecycle產(chǎn)品壽命周期

出報表P(478)productioncost生產(chǎn)成本

P(438)paymentswithheld保留款額P(479)productioncostofsales售貨成本

P(439)payroll工資單P(480)produclionvolumeratio生產(chǎn)業(yè)務(wù)量比

P(440)payrollanalysis工資分析率

P(441)pcrccntagcprofitonturnover利潤對營P(481)profi(center利潤中心

業(yè)額比率P(482)profitperemployee每員工利澗

P(442)periodcost期間成本P(483)profitretainedfbrtheyear年度利潤留

P(443)perpetualinventory永續(xù)盤存存

P(444)personalaccount記名賬戶P(484)profittoturnoverratio利潤對營業(yè)額比

P(445)PEPT項目評審法率

P(446)pettycashaccount備用金賬戶P(485)profit-volumegraph利量圖

P(447)pettycashvoucher備用金憑證P(486)profitabiiityindex盈利指數(shù)

P(448)physicalinventory實地盤存P(487)programming規(guī)劃

P(488)prqjeclevaluationandreviewtechniqueR(527)rcvcnueexpenditure收益支出

項目評審法R(528)revenueinvestment收入性投資

P(489)projeciion詼計R(529)righiissue認(rèn)股權(quán)發(fā)行

P(490)promissorynote本票R(530)rollingbudget滾動預(yù)算

P(491)prospectus募債說明書R(531)rollingforecast滾動預(yù)測

P(492)provisionsforliabilitiesandcharges償S(532)salcsledger銷售分類賬

債和費用準(zhǔn)備S(533)salesorder銷售定單

P(493)prudentconcept穩(wěn)健性概念S(534)salesperemployee每員工銷售額

P(494)publiccompany公開公司S(535)scrap廢料

P(495)purchaseorder訂購單S(536)scripissue紅股發(fā)行

P(496)purchaserequisition請購單S(537)securedcreditors有擔(dān)保的債權(quán)人

P(497)purchaseledger采購賬戶S(538)segmentalreporting分部報告

Q(498)qualityrclalcdcosts質(zhì)量有關(guān)成本S(539)scllingcost銷售成本

Q(499)queuingtime排隊時間S(540)semi-fixe