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1、精選優(yōu)質(zhì)文檔-傾情為你奉上金融專業(yè)常用英語詞匯常用會計(jì)英語詞匯基本詞匯A(1)account賬戶,報(bào)表A(2)accounting postulate會計(jì)假設(shè)A(3)accounting valuation會計(jì)計(jì)價(jià)A(4)accountability concept經(jīng)營責(zé)任概念A(yù)(5)accountancy會計(jì)職業(yè)A(6)accountant會計(jì)師A(7)accounting會計(jì)A(8)agency cost代理成本A(9)accounting bases會計(jì)基礎(chǔ)A(10)accounting manual會計(jì)手冊A(11)accounting period會計(jì)期間A(12)accountin

2、g policies會計(jì)方針A(13)accounting rate of return會計(jì)報(bào)酬率A(14)accounting reference date會計(jì)參照日A(15)accounting reference period會計(jì)參照期間A(16)accrual concept應(yīng)計(jì)概念A(yù)(17)accrual expenses應(yīng)計(jì)費(fèi)用A(18)acid test ratio速動(dòng)比率(酸性測試比率)A(19)acquisition收購A(20)acquisition accounting收購會計(jì)A(21)adjusting events調(diào)整事項(xiàng)A(22)administrative exp

3、enses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(chǔ)(33)associated c

4、ompany聯(lián)營公司A(34)attainable standard可達(dá)標(biāo)準(zhǔn)A(35)attributable profit可歸屬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)avoidable 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

5、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銀行對賬單B(50)bankruptcy破產(chǎn)B(51)basis of apportionment分?jǐn)偦A(chǔ)B(52)batch批量B(53)batch costing分批成本計(jì)算B(54)beta factor B(市場)風(fēng)險(xiǎn)因素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

6、)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(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B(72)budget perio

7、d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)營中心B(76)business entity營業(yè)個(gè)體B(77)business unit經(jīng)營單位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

8、承諾資本C(85)capital employed已運(yùn)用的資本C(86)capital expenditure資本支出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資本投資評估C(93)capital maintenanc

9、e資本保全C(94)capital resource planning資本資源計(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)CCA

10、現(xiàn)時(shí)成本會計(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(119)company limited by shares股份有限公司C

11、(120)competitive position競爭能力狀況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合并會計(jì)C(126)consortium財(cái)團(tuán)C(127)contingency plan應(yīng)急計(jì)劃C(128)contingent liabilities或有負(fù)債C(129)continuous operation連續(xù)生產(chǎn)C(130)contra抵消C(131)contract c

12、ost合同成本C(132)contract cos ting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)controllable 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 appr

13、aisal公司評估C(143)corporate planning公司計(jì)劃C(144)corporate social reporting公司社會報(bào)告C(145)cost成本C(146)cost account成本賬戶C(147)cost accounting成本會計(jì)C(148)cost accounting manual成本手冊C(149)cost adjustment成本調(diào)整C(150)cost allocation成本分配C(151)cost apportionment成本分?jǐn)侰(152)cost attribution成本歸屬C(153)cost audit成本審計(jì)C(154)cost

14、 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C(160)cost of sales銷售成本C(161)cost reduction成本降低C(162)cost structure成本結(jié)構(gòu)C(163)cost unit成本單位C(164)cost-volum e-profit analysis(CVP)本量利分析C(165)costing成

15、本計(jì)算C(166)credit note貸項(xiàng)通知C(167)credit report信貸報(bào)告書C(168)creditor債權(quán)人C(169)creditor days ratio應(yīng)付賬款天數(shù)率C(170)creditors ledger應(yīng)付賬款分類賬C(171)critical event關(guān)鍵事項(xiàng)C(172)critical path關(guān)鍵路線C(173)cumulative preference shares累積優(yōu)先股C(174)current asset流動(dòng)資產(chǎn)C(175)current cost accounting現(xiàn)時(shí)成本會計(jì)C(176)current liabilities流動(dòng)負(fù)債C(177)current purchasing power accounting現(xiàn)時(shí)購買力會計(jì)C(178)current ratio流動(dòng)比率C(179)cut-off截止C(180)CVP本量利分析C(181)cycle time周轉(zhuǎn)時(shí)間D(182)debentu