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1、会计术语中英文对照会计专业术语中英文对照 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 帐户,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 A (9)accountability concept A (10)accountancy A (11)accountant
2、 A (12)accounting A (13)agency cost A (14)accounting bases A (15)accounting manual A (16)accounting period A (17)accounting policies A (18)accounting rate of return A (19)accounting reference date A (20)accounting reference period A (21)accrual concept A (22)accrual expenses A (23)acid test ration A
3、 (24)acquisition A (25)acquisition accounting A (26)activity based accounting A (27)adjusting events A (28)administrative expenses A (29)advice note A (30)amortization A (31)analytical review A (32)annual equivalent cost A (33)annual report and accounts A (34)appraisal cost A (35)appropriation accou
4、nt A (36)articles of association A (37)assets A (38)assets cover A (39)asset value per share A (40)associated company A (41)attainable standard A (42)attributable profit 承销清单 经营责任概念 会计职业 会计师 会计 代理成本 会计基础 会计手册 会计期间 会计方针 会计报酬率 会计参照日 会计参照期间 应计概念 应计费用 速动比率(酸性测试比率) 购置 收购会计 作业基础成本计算 调整事项 行政管理费 发货通知 摊销 分析性
5、检查 年度等量成本法 年度报告和报表 检验成本 盈余分配帐户 公司章程细则 资产 资产保障 每股资产价值 联营公司 可达标准 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 B (51)ba
6、d debts 坏帐 B (52)bad debts ratio B (53)bank charges B (54)bank overdraft B (55)bank reconciliation B (56)bank statement B (58)basis of apportionment B (59)batch B (60)batch costing B (61)beta factor B (63)bill of exchange B (64)bill of landing B (65)bill of materials B (66)bill payable B (67)bill re
7、ceivable B (68)bin card B (69)bonus B (70)book-keeping B (71)Boston classification B (72)breakeven chart B (73)breakeven point B (74)breaking-down time B (76)budget center B (77)budget cost allowance B (78)budget manual B (79)budget period B (80)budgetary control B (81)budgeted capacity B (82)burden
8、 B (83)business center B (84)business entity B (85)business unit B (86)buy-out management B (87)by-product C (88)called-up share capital C (89)capacity 坏帐比率 银行手续费 银行透支 银行存款调节表 银行对帐单 分摊基础 批量 分批成本计算 (市场)风险因素 汇票 提单 用料预计单 应付票据 应收票据 存货记录卡 红利 薄记 波士顿分类 保本图 保本点 复位时间 预算中心 预算成本折让 预算手册 预算期间 预算控制 预算生产能力 制造费用 经营
9、中心 营业个体 经营单位 管理性购买产权 副产品 催缴股本 生产能力 C (90)capacity ratios 生产能力比率 C (92)capital assets pricing model 资本资产计价模式 C (93)capital commitment 承偌资本 C (94)capital employed 已运用的资本 C (95)capital expenditure 资本支出 C (96)capital expenditure authorization 资本支出核准 C (97)capital expenditure control 资本支出控制 C (98)capital
10、 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 C (101)capital investment appraisal C (102)capital maintenance C (103)capital resource planning C (104)capital surplus C (105)capital turnover C (106)card C (107)cash C (108)cash account C (109)cash book C (110)
11、cash cow C (111)cash flow C (112)cash discounted C (113)cash flow budget C (114)cash flow statement C (115)cash ledger C (116)cash limit C (117)CCA C (119)changeover time C (120)chartered entity C (121)cheque C (122)cheque register C (123)coin analysis C (124)classification C (125)clock card C (126)
12、code C (127)commitment accounting C (128)common cost C (129)company limited by guarantee C (130)company limited shares C (131)competitive position C (132)concept C (133)conglomerate C (134)consistency concept C (135)consolidated accounts 资本收益 资本投资评估 资本保全 资本资源计划 资本盈余 资本周转率 记录卡 现金 现金帐户 现金帐薄 金牛产品 现金流量
13、现金贴现 现金流量预算 现金流量表 现金分类帐 现金限额 现时成本会计 变更时间 特许经济个体 支票 支票登记薄 零钱分类 分类 工时卡 代码 承偌确认会计 共同成本 有限担保责任公司 股份有限公司 竞争能力状况 概念 跨行业企业 一致性概念 合并报表 C (136)consolidation accounting 合并会计 C (137)consortium 财团 C (138)contingency plan 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
14、 (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 ventre C (146)contribution chart C (147)contribution per unit of limiting factor ration C (148)contribution to sales ration C (149)control C (150)control account C (151)control limits C (152)controll
15、ability concept C (153)controllable cost C (154)conversion cost C (155)convertible loan stock C (156)corporate appraisal C (157)corporate planning C (158)corporate social reporting C (159)corporation C (160)cost C (161)cost account C (162)cost accounting C (163)cost accounting manual C (164)cost acc
16、ounts calendar C (165)cost adjustment C (166)cost allocation C (167)cost apportionment C (168)cost attribution C (169)cost audit C (170)cost behaviour C (171)cost benefit analysis C (172)cost center C (173)cost driver C (174)cost of capital C (175)cost of conformance C (176)cost of goods sold C (177
17、)cost of non-conformance C (178)cost of sales C (179)cost reduction 贡献中心 贡献图 单位限定因素的贡献毛益比率 贡献毛益对销售比率 控制 控制帐户 控制限度 可控制概念 可控制成本 加工成本 可转换为股票的贷款 公司评估 公司计划 公司社会报告 股份公司 成本 成本帐户 成本会计 成本手册 成本报表的日历时间 成本调整 成本分配 成本分摊 成本归属 成本审计 成本性态 成本效益分析 成本中心 成本动因 资本成本 相符成本 销货成本 非相符成本 销售成本 成本降低 C (180)cost structure 成本结构 C (1
18、81)cost unit 成本单位 C (182)cost-volume-profit analysis(CVP) 本量利分析 C (183)costing 成本计算 C (184)CPP 现时购买力会计 C (185)credit note 贷项通知 C (186)credit report 信贷报告书 C (187)creditor 债权人 C (188)creditor days ratio 应付帐款天数率 C (189)creditors ledger C (190)critical event C (191)critical path C (192)cumulative preference shares C (193)current account C (194)current asset C (195)current cost accounting C (196)current liabilities C (197)current purchasing power accounting C (198)current ration C (199)cut-off C (200)CVP C (201)cycle time D (202)debenture D (203)debi
