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1、精選優(yōu)質(zhì)文檔-傾情為你奉上基本詞匯A (1)account 賬戶,報(bào)表 A (2)accounting postulate 會(huì)計(jì)假設(shè) A (3)accounting valuation 會(huì)計(jì)計(jì)價(jià) A (4)accountability concept 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)agency cost 代理成本 A (9)accounting bases 會(huì)計(jì)基礎(chǔ) A (10)accounting manual 會(huì)計(jì)手冊(cè) A (11)accounting period 會(huì)計(jì)期間

2、 A (12)accounting policies 會(huì)計(jì)方針 A (13)accounting rate of return 會(huì)計(jì)報(bào)酬率 A (14)accounting reference date 會(huì)計(jì)參照日 A (15)accounting reference period 會(huì)計(jì)參照期間 A (16)accrual concept 應(yīng)計(jì)概念 A (17)accrual expenses 應(yīng)計(jì)費(fèi)用 A (18)acid test ratio 速動(dòng)比率(酸性測(cè)試比率) A (19)acquisition 收購(gòu) A (20)acquisition accounting 收購(gòu)會(huì)計(jì) A (21)

3、adjusting events 調(diào)整事項(xiàng) A (22)administrative expenses 行政管理費(fèi) A (23)amortization 攤銷 A (24)analytical review 分析性復(fù)核 A (25)annual equivalent cost 年度等量成本法 A (26)annual report and accounts 年度報(bào)告和報(bào)表 A (27)appraisal cost 檢驗(yàn)成本 A (28)appropriation account 盈余分配賬戶 A (29)articles of association 公司章程細(xì)則 A (30)assets 資

4、產(chǎn) A (31)assets cover 資產(chǎn)擔(dān)保 A (32)asset value per share 每股資產(chǎn)價(jià)值 A (33)associated company 聯(lián)營(yíng)公司 A (34)attainable standard 可達(dá)標(biāo)準(zhǔn) A (35)attributable profit 可歸屬利潤(rùn) A (36)audit 審計(jì) A (37)audit report 審計(jì)報(bào)告 A (38)auditing standards 審計(jì)準(zhǔn)則 A (39)authorized share capital 額定股本 A (40)available hours 可用小時(shí) A (41)avoidabl

5、e costs 可避免成本B (42)back-to-back loan 易幣貸款 B (43)backflush accounting 倒退成本計(jì)算 B (44)bad debts 壞帳 B (45)bad debts ratio 壞帳比率 B (46)bank charges 銀行手續(xù)費(fèi) B (47)bank overdraft 銀行透支 B (48)bank reconciliation 銀行存款調(diào)節(jié)表 B (49)bank statement 銀行對(duì)賬單 B (50)bankruptcy 破產(chǎn) B (51)basis of apportionment 分?jǐn)偦A(chǔ) B (52)batch

6、批量 B (53)batch costing 分批成本計(jì)算 B (54)beta factor B (市場(chǎng))風(fēng)險(xiǎn)因素B B (55)bill 賬單 B (56)bill of exchange 匯票 B (57)bill of lading 提單 B (58)bill of materials 用料預(yù)計(jì)單 B (59)bill payable 應(yīng)付票據(jù) B (60)bill receivable 應(yīng)收票據(jù) B (61)bin card 存貨記錄卡 B (62)bonus 紅利 B (63)book-keeping 薄記 B (64)Boston classification 波士頓分類 B (

7、65)breakeven chart 保本圖 B (66)breakeven point 保本點(diǎn) B (67)breaking-down time 復(fù)位時(shí)間 B (68)budget 預(yù)算 B (69)budget center 預(yù)算中心 B (70)budget cost allowance 預(yù)算成本折讓 B (71)budget manual 預(yù)算手冊(cè) B (72)budget period 預(yù)算期間 B (73)budgetary control 預(yù)算控制 B (74)budgeted capacity 預(yù)算生產(chǎn)能力 B (75)business center 經(jīng)營(yíng)中心 B (76)bu

8、siness entity 營(yíng)業(yè)個(gè)體 B (77)business unit 經(jīng)營(yíng)單位 B (78)by-product 副產(chǎn)品C (79)called-up share capital 催繳股本 C (80)capacity 生產(chǎn)能力 C (81)capacity ratios 生產(chǎn)能力比率 C (82)capital 資本 C (83)capital assets pricing model 資本資產(chǎn)計(jì)價(jià)模式 C (84)capital commitment 承諾資本 C (85)capital employed 已運(yùn)用的資本 C (86)capital expenditure 資本支出

9、C (87)capital expenditure authorization 資本支出核準(zhǔn) C (88)capital expenditure control 資本支出控制 C (89)capital expenditure proposal 資本支出申請(qǐng) C (90)capital funding planning 資本基金籌集計(jì)劃 C (91)capital gain 資本收益 C (92)capital investment appraisal 資本投資評(píng)估 C (93)capital maintenance 資本保全 C (94)capital resource planning 資

10、本資源計(jì)劃 C (95)capital surplus 資本盈余 C (96)capital turnover 資本周轉(zhuǎn)率 C (97)card 記錄卡 C (98)cash 現(xiàn)金 C (99)cash account 現(xiàn)金賬戶 C (100)cash book 現(xiàn)金賬薄 C (101)cash cow 金牛產(chǎn)品 C (102)cash flow 現(xiàn)金流量 C (103)cash flow budget 現(xiàn)金流量預(yù)算 C (104)cash flow statement 現(xiàn)金流量表 C (105)cash ledger 現(xiàn)金分類賬 C (106)cash limit 現(xiàn)金限額 C (107)C

11、CA 現(xiàn)時(shí)成本會(huì)計(jì) C (108)center 中心 C (109)changeover time 變更時(shí)間 C (110)chartered entity 特許經(jīng)濟(jì)個(gè)體 C (111)cheque 支票 C (112)cheque register 支票登記薄 C (113)classification 分類 C (114)clock card 工時(shí)卡 C (115)code 代碼 C (116)commitment accounting 承諾確認(rèn)會(huì)計(jì) C (117)common cost 共同成本 C (118)company limited by guarantee 有限擔(dān)保責(zé)任公司 C

12、 (119)company limited by shares 股份有限公司 C (120)competitive position 競(jìng)爭(zhēng)能力狀況 C (121)concept 概念 C (122)conglomerate 跨行業(yè)企業(yè) C (123)consistency concept 一致性概念 C (124)consolidated accounts 合并報(bào)表 C (125)consolidation accounting 合并會(huì)計(jì) C (126)consortium 財(cái)團(tuán) C (127)contingency plan 應(yīng)急計(jì)劃 C (128)contingent liabilitie

13、s 或有負(fù)債 C (129)continuous operation 連續(xù)生產(chǎn) C (130)contra 抵消 C (131)contract cost 合同成本 C (132)contract costing 合同成本計(jì)算 C (133)contribution centre 貢獻(xiàn)中心 C (134)contribution chart 貢獻(xiàn)圖 C (135)control 控制 C (136)control account 控制賬戶 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 可轉(zhuǎn)換為股票的貸款 C (142)corporate appraisal 公司評(píng)估 C (143)corporate planning 公司計(jì)劃 C (144)corporate social reporting 公司社會(huì)報(bào)告 C (145)cost 成本 C (146)cost account 成本賬戶 C (147)cost accounting 成本會(huì)計(jì) C (148)cost accounting manual 成本手冊(cè) C (149)c

15、ost adjustment 成本調(diào)整 C (150)cost allocation 成本分配 C (151)cost apportionment 成本分?jǐn)?C (152)cost attribution 成本歸屬 C (153)cost audit 成本審計(jì) C (154)cost benefit analysis 成本效益分析 C (155)cost center 成本中心 C (156)cost driver 成本動(dòng)因 C (157)cost of capital 資本成本 C (158)cost of goods sold 銷貨成本 C (159)cost of non-conformance 非相符成本