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1、精选优质文档-倾情为你奉上基本词汇A (1)account 账户,报表 A (2)accounting postulate 会计假设 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任概念 A (5)accountancy 会计职业 A (6)accountant 会计师 A (7)accounting 会计 A (8)agency cost 代理成本 A (9)accounting bases 会计基础 A (10)accounting manual 会计手册 A (11)accounting period 会计期间
2、 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报酬率 A (14)accounting reference date 会计参照日 A (15)accounting reference period 会计参照期间 A (16)accrual concept 应计概念 A (17)accrual expenses 应计费用 A (18)acid test ratio 速动比率(酸性测试比率) A (19)acquisition 收购 A (20)acquisition accounting 收购会计 A (21)
3、adjusting events 调整事项 A (22)administrative expenses 行政管理费 A (23)amortization 摊销 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量成本法 A (26)annual report and accounts 年度报告和报表 A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配账户 A (29)articles of association 公司章程细则 A (30)assets 资
4、产 A (31)assets cover 资产担保 A (32)asset value per share 每股资产价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (36)audit 审计 A (37)audit report 审计报告 A (38)auditing standards 审计准则 A (39)authorized share capital 额定股本 A (40)available hours 可用小时 A (41)avoidabl
5、e costs 可避免成本B (42)back-to-back loan 易币贷款 B (43)backflush accounting 倒退成本计算 B (44)bad debts 坏帐 B (45)bad debts ratio 坏帐比率 B (46)bank charges 银行手续费 B (47)bank overdraft 银行透支 B (48)bank reconciliation 银行存款调节表 B (49)bank statement 银行对账单 B (50)bankruptcy 破产 B (51)basis of apportionment 分摊基础 B (52)batch
6、批量 B (53)batch costing 分批成本计算 B (54)beta factor B (市场)风险因素B B (55)bill 账单 B (56)bill of exchange 汇票 B (57)bill of lading 提单 B (58)bill of materials 用料预计单 B (59)bill payable 应付票据 B (60)bill receivable 应收票据 B (61)bin card 存货记录卡 B (62)bonus 红利 B (63)book-keeping 薄记 B (64)Boston classification 波士顿分类 B (
7、65)breakeven chart 保本图 B (66)breakeven point 保本点 B (67)breaking-down time 复位时间 B (68)budget 预算 B (69)budget center 预算中心 B (70)budget cost allowance 预算成本折让 B (71)budget manual 预算手册 B (72)budget period 预算期间 B (73)budgetary control 预算控制 B (74)budgeted capacity 预算生产能力 B (75)business center 经营中心 B (76)bu
8、siness entity 营业个体 B (77)business unit 经营单位 B (78)by-product 副产品C (79)called-up share capital 催缴股本 C (80)capacity 生产能力 C (81)capacity ratios 生产能力比率 C (82)capital 资本 C (83)capital assets pricing model 资本资产计价模式 C (84)capital commitment 承诺资本 C (85)capital employed 已运用的资本 C (86)capital expenditure 资本支出
9、C (87)capital expenditure authorization 资本支出核准 C (88)capital expenditure control 资本支出控制 C (89)capital expenditure proposal 资本支出申请 C (90)capital funding planning 资本基金筹集计划 C (91)capital gain 资本收益 C (92)capital investment appraisal 资本投资评估 C (93)capital maintenance 资本保全 C (94)capital resource planning 资
10、本资源计划 C (95)capital surplus 资本盈余 C (96)capital turnover 资本周转率 C (97)card 记录卡 C (98)cash 现金 C (99)cash account 现金账户 C (100)cash book 现金账薄 C (101)cash cow 金牛产品 C (102)cash flow 现金流量 C (103)cash flow budget 现金流量预算 C (104)cash flow statement 现金流量表 C (105)cash ledger 现金分类账 C (106)cash limit 现金限额 C (107)C
11、CA 现时成本会计 C (108)center 中心 C (109)changeover time 变更时间 C (110)chartered entity 特许经济个体 C (111)cheque 支票 C (112)cheque register 支票登记薄 C (113)classification 分类 C (114)clock card 工时卡 C (115)code 代码 C (116)commitment accounting 承诺确认会计 C (117)common cost 共同成本 C (118)company limited by guarantee 有限担保责任公司 C
12、 (119)company limited by shares 股份有限公司 C (120)competitive position 竞争能力状况 C (121)concept 概念 C (122)conglomerate 跨行业企业 C (123)consistency concept 一致性概念 C (124)consolidated accounts 合并报表 C (125)consolidation accounting 合并会计 C (126)consortium 财团 C (127)contingency plan 应急计划 C (128)contingent liabilitie
13、s 或有负债 C (129)continuous operation 连续生产 C (130)contra 抵消 C (131)contract cost 合同成本 C (132)contract costing 合同成本计算 C (133)contribution centre 贡献中心 C (134)contribution chart 贡献图 C (135)control 控制 C (136)control account 控制账户 C (137)control limits 控制限度 C (138)controllability concept 可控制概念 C (139)control
14、lable cost 可控制成本 C (140)conversion cost 加工成本 C (141)convertible loan stock 可转换为股票的贷款 C (142)corporate appraisal 公司评估 C (143)corporate planning 公司计划 C (144)corporate social reporting 公司社会报告 C (145)cost 成本 C (146)cost account 成本账户 C (147)cost accounting 成本会计 C (148)cost accounting manual 成本手册 C (149)c
15、ost adjustment 成本调整 C (150)cost allocation 成本分配 C (151)cost apportionment 成本分摊 C (152)cost attribution 成本归属 C (153)cost audit 成本审计 C (154)cost benefit analysis 成本效益分析 C (155)cost center 成本中心 C (156)cost driver 成本动因 C (157)cost of capital 资本成本 C (158)cost of goods sold 销货成本 C (159)cost of non-conformance 非相符成本
