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1、为了适应公司新战略的发展，保障停车场安保新项目的正常、顺利开展，特制定安保从业人员的业务技能及个人素质的培训计划财务会计报告,英文财务报表中英文对照1.资产负债表BalanceSheet2.利润表NCOMESTATEMENT3.现金流量表CashFlowsStatement常用会计英语词汇基本词汇A(1)account账户，报表A(2)accountingpostulate会计假设A(3)accountingvaluation会计计价A(4)accountabilityconcept经营责任概念A(5)accountancy会计职业A(6)accountant会计师A(7)accounting
2、会计A(8)agencycost代理成本A(9)accountingbases会计基础A(10)accountingmanual会计手册A(11)accountingperiod会计期间A(12)accountingpolicies会计方针A(13)accountingrateofreturn会计报酬率A(14)accountingreferencedate会计参照日A(15)accountingreferenceperiod会计参照期间A(16)accrualconcept应计概念A(17)accrualexpenses应计费用A(18)acidtestratio速动比率(酸性测试比率)A(
3、19)acquisition收购A(20)acquisitionaccounting收购会计A(21)adjustingevents调整事项A(22)administrativeexpenses行政管理费A(23)amortization摊销A(24)analyticalreview分析性复核A(25)annualequivalentcost年度等量成本法A(26)annualreportandaccounts年度报告和报表A(27)appraisalcost检验成本A(28)appropriationaccount盈余分配账户A(29)articlesofassociation公司章程细则A
4、(30)assets资产A(31)assetscover资产担保A(32)assetvaluepershare每股资产价值A(33)associatedcompany联营公司A(34)attainablestandard可达标准A(35)attributableprofit可归属利润A(36)audit审计A(37)auditreport审计报告A(38)auditingstandards审计准则A(39)authorizedsharecapital额定股本A(40)availablehours可用小时A(41)avoidablecosts可避免成本B(42)back-to-backloan易
5、币贷款B(43)backflushaccounting倒退成本计算B(44)baddebts坏帐B(45)baddebtsratio坏帐比率B(46)bankcharges银行手续费B(47)bankoverdraft银行透支B(48)bankreconciliation银行存款调节表B(49)bankstatement银行对账单B(50)bankruptcy破产B(51)basisofapportionment分摊基础B(52)batch批量B(53)batchcosting分批成本计算B(54)betafactorB(市场)风险因素BB(55)bill账单B(56)billofexchan
6、ge汇票B(57)billoflading提单B(58)billofmaterials用料预计单B(59)billpayable应付票据B(60)billreceivable应收票据B(61)bincard存货记录卡B(62)bonus红利B(63)book-keeping薄记B(64)Bostonclassification波士顿分类B(65)breakevenchart保本图B(66)breakevenpoint保本点B(67)breaking-downtime复位时间B(68)budget预算B(69)budgetcenter预算中心B(70)budgetcostallowance预算成
7、本折让B(71)budgetmanual预算手册B(72)budgetperiod预算期间B(73)budgetarycontrol预算控制B(74)budgetedcapacity预算生产能力B(75)businesscenter经营中心B(76)businessentity营业个体B(77)businessunit经营单位B(78)by-product副产品C(79)called-upsharecapital催缴股本C(80)capacity生产能力C(81)capacityratios生产能力比率C(82)capital资本C(83)capitalassetspricingmodel资本
8、资产计价模式C(84)capitalcommitment承诺资本C(85)capitalemployed已运用的资本C(86)capitalexpenditure资本支出C(87)capitalexpenditureauthorization资本支出核准C(88)capitalexpenditurecontrol资本支出控制C(89)capitalexpenditureproposal资本支出申请C(90)capitalfundingplanning资本基金筹集计划C(91)capitalgain资本收益C(92)capitalinvestmentappraisal资本投资评估C(93)cap
9、italmaintenance资本保全C(94)capitalresourceplanning资本资源计划C(95)capitalsurplus资本盈余C(96)capitalturnover资本周转率C(97)card记录卡C(98)cash现金C(99)cashaccount现金账户C(100)cashbook现金账薄C(101)cashcow金牛产品C(102)cashflow现金流量C(103)cashflowbudget现金流量预算C(104)cashflowstatement现金流量表C(105)cashledger现金分类账C(106)cashlimit现金限额C(107)CCA
10、现时成本会计C(108)center中心C(109)changeovertime变更时间C(110)charteredentity特许经济个体C(111)cheque支票C(112)chequeregister支票登记薄C(113)classification分类C(114)clockcard工时卡C(115)code代码C(116)commitmentaccounting承诺确认会计C(117)commoncost共同成本C(118)companylimitedbyguarantee有限担保责任公司C(119)companylimitedbyshares股份有限公司C(120)competi
11、tiveposition竞争能力状况C(121)concept概念C(122)conglomerate跨行业企业C(123)consistencyconcept一致性概念C(124)consolidatedaccounts合并报表C(125)consolidationaccounting合并会计C(126)consortium财团C(127)contingencyplan应急计划C(128)contingentliabilities或有负债C(129)continuousoperation连续生产C(130)contra抵消C(131)contractcost合同成本C(132)contrac
12、tcosting合同成本计算C(133)contributioncentre贡献中心C(134)contributionchart贡献图C(135)control控制C(136)controlaccount控制账户C(137)controllimits控制限度C(138)controllabilityconcept可控制概念C(139)controllablecost可控制成本C(140)conversioncost加工成本C(141)convertibleloanstock可转换为股票的贷款C(142)corporateappraisal公司评估C(143)corporateplanning
13、公司计划C(144)corporatesocialreporting公司社会报告C(145)cost成本C(146)costaccount成本账户C(147)costaccounting成本会计C(148)costaccountingmanual成本手册C(149)costadjustment成本调整C(150)costallocation成本分配C(151)costapportionment成本分摊C(152)costattribution成本归属C(153)costaudit成本审计C(154)costbenefitanalysis成本效益分析C(155)costcenter成本中心C(1
14、56)costdriver成本动因C(157)costofcapital资本成本C(158)costofgoodssold销货成本C(159)costofnon-conformance非相符成本C(160)costofsales销售成本C(161)costreduction成本降低C(162)coststructure成本结构C(163)costunit成本单位C(164)cost-volume-profitanalysis(CVP)本量利分析C(165)costing成本计算C(166)creditnote贷项通知C(167)creditreport信贷报告书C(168)creditor债权人C(169)creditordaysratio应付账款天数率C(170)creditorsledger应付账款分类账C(171)criticalevent关键事项
