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1、常用会计英语词汇 【字体：大 中 小】【打印】 基本词汇 A (1)ABC 作业基础成本计算 A (2)absorbed overhead 已吸收制造费用 A (3)absorption costing 吸收成本计算 A (4)account 账户,报表 A (5)accounting postulate 会计假设 A (6)accounting series release 会计公告文件 A (7)accounting valuation 会计计价 A (8)account sale 承销清单 A (9)accountability concept 经营责任概念 A (10)accounta
2、ncy 会计职业 A (11)accountant 会计师 A (12)accounting 会计 A (13)agency cost 代理成本 A (14)accounting bases 会计基础 A (15)accounting manual 会计手册 A (16)accounting period 会计期间 A (17)accounting policies 会计方针 A (18)accounting rate of return 会计报酬率 A (19)accounting reference date 会计参照日 A (20)accounting reference period
3、会计参照期间 A (21)accrual concept 应计概念 A (22)accrual expenses 应计费用 A (23)acid test ration 速动比率(酸性测试比率) A (24)acquisition 购置 A (25)acquisition accounting 收购会计 A (26)activity based accounting 作业基础成本计算 A (27)adjusting events 调整事项 A (28)administrative expenses 行政管理费 A (29)advice note 发货通知 A (30)amortization
4、摊销 A (31)analytical review 分析性检查 A (32)annual equivalent cost 年度等量成本法 A (33)annual report and accounts 年度报告和报表 A (34)appraisal cost 检验成本 A (35)appropriation account 盈余分配账户 A (36)articles of association 公司章程细则 A (37)assets 资产 A (38)assets cover 资产保障 A (39)asset value per share 每股资产价值 A (40)associated
5、 company 联营公司 A (41)attainable standard 可达标准 A (42)attributable profit 可归属利润 A (43)audit 审计 A (44)audit report 审计报告 A (45)auditing standards 审计准则 A (46)authorized share capital 额定股本 A (47)available hours 可用小时 A (48)avoidable costs 可避免成本 B (49)back-to-back loan 易币贷款 B (50)backflush accounting 倒退成本计算
6、B (51)bad debts 坏帐 B (52)bad debts ratio 坏帐比率 B (53)bank charges 银行手续费 B (54)bank overdraft 银行透支 B (55)bank reconciliation 银行存款调节表 B (56)bank statement 银行对账单 B (57)bankruptcy 破产 B (58)basis of apportionment 分摊基础 B (59)batch 批量 B (60)batch costing 分批成本计算 B (61)beta factor B(市场)风险因素 B (62)bill 账单 B (6
7、3)bill of exchange 汇票 B (64)bill of landing 提单 B (65)bill of materials 用料预计单 B (66)bill payable 应付票据 B (67)bill receivable 应收票据 B (68)bin card 存货记录卡 B (69)bonus 红利 B (70)book-keeping 薄记 B (71)Boston classification 波士顿分类 B (72)breakeven chart 保本图 B (73)breakeven point 保本点 B (74)breaking-down time 复位时
8、间 B (75)budget 预算 B (76)budget center 预算中心 B (77)budget cost allowance 预算成本折让 B (78)budget manual 预算手册 B (79)budget period 预算期间 B (80)budgetary control 预算控制 B (81)budgeted capacity 预算生产能力 B (82)burden 制造费用 B (83)business center 经营中心 B (84)business entity 营业个体 B (85)business unit 经营单位 B (86)buy-out m
9、anagement 管理性购买产权 B (87)by-product 副产品 C (88)called-up share capital 催缴股本 C (89)capacity 生产能力 C (90)capacity ratios 生产能力比率 C (91)capital 资本 C (92)capital assets pricing model 资本资产计价模式 C (93)capital commitment 承诺资本 C (94)capital employed 已运用的资本 C (95)capital expenditure 资本支出 C (96)capital expenditure
10、 authorization 资本支出核准 C (97)capital expenditure control 资本支出控制 C (98)capital expenditure proposal 资本支出申请 C (99)capital funding planning 资本基金筹集计划 C (100)capital gain 资本收益 C (101)capital investment appraisal 资本投资评估 C (102)capital maintenance 资本保全 C (103)capital resource planning 资本资源计划 C (104)capital
11、surplus 资本盈余 C (105)capital turnover 资本周转率 C (106)card 记录卡 C (107)cash 现金 C (108)cash account 现金账户 C (109)cash book 现金账薄 C (110)cash cow 金牛产品 C (111)cash flow 现金流量 C (112)cash discounted 现金贴现 C (113)cash flow budget 现金流量预算 C (114)cash flow statement 现金流量表 C (115)cash ledger 现金分类账 C (116)cash limit 现
12、金限额 C (117)CCA 现时成本会计 C (118)center 中心 C (119)changeover time 变更时间 C (120)chartered entity 特许经济个体 C (121)cheque 支票 C (122)cheque register 支票登记薄 C (123)coin analysis 零钱分类 C (124)classification 分类 C (125)clock card 工时卡 C (126)code 代码 C (127)commitment accounting 承诺确认会计 C (128)common cost 共同成本 C (129)c
13、ompany limited by guarantee 有限担保责任公司 C (130)company limited shares 股份有限公司 C (131)competitive position 竞争能力状况 C (132)concept 概念 C (133)conglomerate 跨行业企业 C (134)consistency concept 一致性概念 C (135)consolidated accounts 合并报表 C (136)consolidation accounting 合并会计 C (137)consortium 财团 C (138)contingency pla
14、n 应急计划 C (139)contingent liabilities 或有负债 C (140)continuous operation 连续生产 C (141)contra 抵消 C (142)contract cost 合同成本 C (143)contract costing 合同成本计算 C (144)contribution 贡献毛益 C (145)contribution centre 贡献中心 C (146)contribution chart 贡献图 C (147)contribution per unit of limiting factor ration 单位限定因素的贡献 毛益比率 C (148)contribution to sales ration 贡献毛益对销售比率 C (149)control 控制 C (150)control account 控制帐户 C (151)control limits 控制限度 C (152)controllability concept 可控制概念 C (153)controllabl
