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过级会计术语英汉对照弃我去者,昨日之日不可留乱我心者,今日之日多烦忧过急会计术语英汉对照Aountingsystem会计系统AmericanAountingAssociation美国会计协会AmericanInstituteofCPAs美国注册会计师协会Audit审计Balan___sheet资产负债表Bookkeepking簿记Cashflowprospects现金流量预测CertificateinInternalAuditing内部审计证书CertificateinManagementAounting管理会计证书CertificatePublicAountant注册会计师Costaounting成本会计Externalusers外部使用者Financialaounting财务会计FinancialAountingStandardsBoard财务会计准则委员会Financialforecast财务预测Generallyaeptedaountingprinciples公认会计原则General-purposeinfor___tion通用目的信息Gover___entAountingOffi______会计办公室Inestatement损益表InstituteofInternalAuditors内部审计师协会InstituteofManagementAountants管理会计师协会Integrity整合性Internalauditing内部审计Internalcontrolstructure内部控制结构InternalRevenueServi___国内收入署Internalusers内部使用者Managementaounting管理会计Returnofinvestment投资回报Returnoninvestment投资报酬SecuritiesandExchangeCommission证券交易委员会Statementofcashflow现金流量表Statementoffinancialposition财务状况表Taxaounting税务会计Aountingequation会计等式Articulation勾稽关系Assets资产Businessentity企业个体Capitalstock股本Corporation公司Costprinciple成本原则Creditor债权人Deflation通货紧缩Disclosure批露Expenses费用Financialstatement财务报表Financialactivities筹资活动Going-con___rnassumption持续经营假设Inflation通货膨涨Investingactivities投资活动Liabilities负债Negativecashflow负现金流量Operatingactivities经营活动Ownersequity所有者权益Partnership合伙企业Positivecashflow正现金流量Retainedearning留存利润Revenue收入Soleproprietorship独资企业Solvency清偿能力Stable-dollarassumption稳定货币假设Stockholders股东Stockholdersequity股东权益Windowdressing门面粉饰Aount帐户基本词汇A1aount账户报表A2aountingpostulate会计假设A3aountingvaluation会计计价A4aountabilitycon___pt经营责任概念A5aountancy会计职业A6aountant会计师A7aounting会计A8agencycost代理成本A9aountingbases会计基础A10aounting___nual会计手册A11aountingperiod会计期间A12aountingpolicies会计方针A13aountingrateofreturn会计报酬率A14aountingreferen___date会计参照日A15aountingreferen___period会计参照期间A16arualcon___pt应计概念A17arualexpenses应计费用A18acidtestratio速动比率酸性测试比率A19acquisition收购A20acquisitionaounting收购会计A21adjustingevents调整事项A22administrativeexpenses行政管理费A23amortization摊销A24___yticalreview分析性复核A25annualequivalentcost年度等量成本法A26annualreportandaounts年度报告和报表A27appraisalcost检验成本A28appropriationaount盈余分配账户A29articlesofassociation公司章程细则A30assets资产A31assetscover资产___A32assetvaluepershare每股资产价值A33associatedpany联营公司A34attainablestandard可达标准A35attributableprofit可归属利润A36audit审计A37auditreport审计报告A38auditingstandards审计准则A39authorizedsharecapital额定股本A40availablehours可用小时A41avoidablecosts可避免成本B42back-to-backloan易币贷款B43backflushaounting倒退成本计算B44baddebts坏帐B45baddebtsratio坏帐比率B46bankcharges银行手续费B47bankoverdraft银行___B48bankreconciliation银行存款调节表B49bankstatement银行对账单B50bankruptcy破产B51basisofapportio___ent分摊基础B52batch批量B53batchcosting分批成本计算B54betafactorB市场风险因素BB55bill账单B56billofexchange汇票B57billoflading提单B58billof___terials用料预计单B59billpayable应付___B60billre___ivable应收___B61bincard存货记录卡B62bonus红利B63book-keeping薄记B64Bostonclassification波士顿分类B65breakevenchart保本图B66breakevenpoint保本点B67breaking-downtime复位时间B68budget预算B69budget___nter预算中心B70budgetcostallowan___预算成本折让B71budget___nual预算手册B72budgetperiod预算期间B73budgetarycontrol预算控制B74budgetedcapacity预算生产能力B75business___nter经营中心B76businessentity营业个体B77businessunit经营单位B78by-product副产品C79called-upsharecapital催缴股本C80capacity生产能力C81capacityratios生产能力比率C82capital资本C83capitalassetspricingmodel资本资产计价模式C84capitalmitment承诺资本C85capitalemployed已运用的资本C86capitalexpenditure资本支出C87capitalexpenditureauthorization资本支出核准C88capitalexpenditurecontrol资本支出控制C___capitalexpenditureproposal资本支出申请C90capitalfundingplanning资本基金筹集计划C91capitalgain资本收益C92capitalinvestmentappraisal资本投资评估C93capital___intenan___资本保全C94capitalresour___planning资本资源计划C95capitalsurplus资本盈余C96capitalturnover资本周转率C97card记录卡C98cash现金C99cashaount现金账户C100cashbook现金账薄C101cashcow金牛产品C102cashflow现金流量C103cashflowbudget现金流量预算C104cashflowstatement现金流量表C105cashledger现金分类账C106cashlimit现金限额C107CCA现时成本会计C108___nter中心C109changeovertime变更时间C110charteredentity特许经济个体C111cheque支票C112chequeregister支票登记薄C113classification分类C___clockcard工时卡C115code代码C116mitmentaounting承诺确认会计C117moncost共同成本C118panylimitedbyguarantee有限___责任公司C119panylimitedbyshares股份有限公司C120petitiveposition竞争能力状况C121con___pt概念C122conglomerate跨行业企业C123consistencycon___pt一致性概念C124consolidatedaounts合并报表C125consolidationaounting合并会计C126consortium财团C127contingencyplan应急计划C128contingentliabilities或有负债C129continuousoperation连续生产C130contra抵消C131contractcost合同成本C132contractcosting合同成本计算C133contribution___ntre贡献中心C134contributionchart贡献图C135control控制C136controlaount控制账户C137controllimits控制限度C138controllabilitycon___pt可控制概念C139controllablecost可控制成本C140conversioncost___成本C141convertibleloanstock可转换为股票的贷款C142corporateappraisal公司评估C143corporateplanning公司计划C144corporatesocialreporting公司社会报告C145cost成本C146costaount成本账户C147costaounting成本会计C148costaounting___nual成本手册C149costadjustment成本调整C150costallocation成本分配C151costapportio___ent成本分摊C152costattribution成本归属C153costaudit成本审计C154costbenefit___ysis成本效益分析C155cost___nter成本中心C156costdriver成本动因C157costofcapital资本成本C158costofgoodssold销货成本C159costofnon-confor___n___非相符成本C160costofsales销售成本C161costreduction成本降低C162coststructure成本结构C163costunit成本单位C164cost-volume-profit___ysisCVP本量利分析C165costing成本计算C166creditnote贷项通知C167creditreport信贷报告书C168creditor债权人C169creditordaysratio应付账款天数率C170creditorsledger应付账款分类账C171criticalevent关键事项C172criticalpath关键路线C173cumulativepreferen___shares累积优先股C174currentasset流动资产C175currentcostaounting现时成本会计C176currentliabilities流动负债C177currentpurchasingpoweraounting现时___力会计C178currentratio流动比率C179cut-off截止C180CVP本量利分析C181cycletime周转时间D182debenture债券D183debitnote借项通知D184debitcapacity举债能力D185debtratio债务比率D186debtor债务人;应收账款D187debtordaysratio应收账款天数率D188debtorsledger应收账款分类账D___debtorage___ysis应收账款账龄分析D190decisiondrivencosts决策连动成本D191decisiontree决策树D192defects次品D193deferredexpenditure递延支出D194deferredshares递延股份D195deferredtaxation递延税款D196deliverynote交货单D197departmentalaounts部门报表D198departmentalbudget部门预算D199depreciation折旧D200dispatchnote发运单D201developmentcost___成本D202differentialcost差别成本D203directcost直接成本D204directdebit直接借项D205directhoursyield直接小时产出率D206directlabourcostper___ntagerate直接人工成本百分比D207directlabourhourrate直接人工小时率D208directsonindirectwork间接工作事项上的工时D209discountrate贴现率D210discountedcashflow现金流量贴现D211discretionarycost酌量成本D212distributioncost摊销成本D213diversions移用D214divertedhours移用小时D215divertedhoursratio移用工时比率D216dividend股利D217dividendcover股利产出率D218dividendpershare每股股利D219dog疲软产品D220doubleentryaounting___会计D221double-entrybook-keeping___薄记D222doubtfuldebts可疑债务D223downtime停工时间D224dynamicprogramming动态规划E225earningpershare每股盈利E226earningratio市盈率E227economicorderquantityEOQ经济订购批量E228efficient___rkethypothesis有效市场假设E229efficiencyration效率性比率E230elementofcost成本要素E231entity经济个体E232enviro___entalaudit环境审计E233enviro___entalimpactasses___ent环境影响评价E234EOQ经济订购批量E235equity权益E236equitymethodofaounting权益___计计算E237equitysharecapital权益股本E238equivalentunits当量E239event事项E240ex___ptionalitems例外事项E241expectedvalue期望值E242expenditure支出E243expenses费用E244externalaudit外部审计E245externalfailurecost外部损失成本E246extraordinaryitems非常事项F247factorygoods让售商品F248factoring应收帐款让售F249fairvalue公允价值F250feedback反馈F251FIFO先近先出法F252finalaounts年终报表F253finan___lease___租赁F254financialaounting财务会计F255financialaountscalendaradjustment财务报表的日历时间调整F256financial___nagement财务管理F257financialplanning财务计划F258financialstatement财务报表F259finishedgoods完成品F260fixedasset固定资产F261fixedoverhead固定制造费用F262fixedassetturnover固定资产周转率F263fixedassetsregister固定资产登记薄F264fixedcost固定成本F265flexedbudget变动限额预算F266flexiblebudget弹性预算F267floattime浮动时间F268floatingcharge流动抵押F269flowoffundsstatement资金流量表F270forecasting预测F271foundersshares发起人股份F272fullcapacity满负荷生产能力F273functioncosting职能成本计算F274functionalbudget职能预算F275fundaounting基金会计F276fundamentalaountingcon___pt基础会计概念F277fungibleassets可互换资产F278futuristicplanning远景计划G279gap___ysis间距分析G280gearing举债经营比率杠杆G281goalcongruen___目标一致性G282goingcon___rncon___pt持续经营概念G283goodsre___ivednote商品收讫单G284goodwill商誉G285grossdividendyield总股息产出率G286gross___rgin总边际G287grossprofit毛利润G288grossprofitper___ntage毛利润百分比G2___group企业集团G290groupaounts集团报表H291high-geared高结合杠杆比例H292hirepurchase租购H293historicalcost历史成本H294historicalcostaounting历史成本会计H295hours小时H296hurdlerate最低可接受的报酬率I297idealstandard理想标准I298idlecapacityration闲置生产能力比率I299idletime闲置时间I300impersonalaounts非记名账户I301imprestsystem定额备用制度O425overhead制造费用O426overheadabsorptionrate制造费用分配率O427overheadcost制造费用O428overtrading超过营业资金的经营P429paidcheque已付支票P430paid-upsharecapital认定股本P431parentpany母公司P432paretodistribution帕累托分布P433participatingpreferen___shares参与优先股P434partnership合伙P435payableledger应付款项账户P436payback回收期P437paymentsandre___iptsaount收入和支出报表P438paymentswithheld保留款额P439payroll工资单P440payroll___ysis工资分析P441per___ntageprofitonturnover利润对营业额比率P442periodcost期间成本P443perpetualinventory永续盘存P444personalaount记名账户P445PEPT项目评审法P446pettycashaount备用金账户P447pettycashvoucher备用金凭证P448physicalinventory实地盘存P449planning计划P450planninghorizon计划时限P451planningperiod计划期间P452policycost政策成本P453positionaudit状况审计P454postbalan___sheetevents资产负债表编后事项P455practicalcapacity实际生产能力P456pre-acquisitionlosses购置前损失P457pre-acquisitionprofits购置前利润P458preferen___shares优先股P459preferen___creditors优先债权人P460preferredcreditors优先债权人P461prepayments预付款项P462presentvalue现值P463preventioncost预防成本P464pri___ratio市盈率P465primecost主要成本P466primeentry-booksof原始分录登记薄P467principalbudgetfactor主要预算因素P468priorchargecapital优先股P469prioryearadjustments以前年度调整P470prioritybasebudgeting优先顺序体制的预算P471privatepany私人公司P472pro-for___invoi___预___票P473problemchild问号产品P474pro___sscosting分步成本计算P475pro___sstime___时间P476productcost产品成本P477Productlifecycle产品寿命周期P478productioncost生产成本P479productioncostofsales售货成本P480productionvolumeratio生产业务量比率P481profit___nter利润中心P482profitperemployee每员工利润P483profitretainedfortheyear年度利润留存P484profittoturnoverratio利润对营业额比率P485profit-volumegraph利量图P___profitabilityindex盈利指数P487programming规划P488projectevaluationandreviewtechnique项目评审法P4___projection预计P490promissorynote本票P491prospectus募债说明书P492provisionsforliabilitiesandcharges偿债和费用准备P493prudentcon___pt稳健性概念P494publicpany公开公司P495purchaseorder订购单P496purchaserequisition请购单P497purchaseledger采购账户Q498qualityrelatedcosts质量有关成本Q499queuingtime排队时间R500rate率R501ratio比率R502rationpyramid比率金字塔R503raw___terial原材料R504re___iptsandpaymentsaount收入和支付报表R505re___ivableledger应收款项账户R506redee___bleshares可赎回股份R507redemption赎回R508registeredsharecapital注册资本R509rejects废品R510relevancycon___pt相关性概念R511relevantcosts相关成本R512relevantrange相关范围R513reliabilitycon___pt可靠性概念R514repla___mentpri___重置___R515report报表R516reporting报告R517researchcostapplied应用性研究成本R518researchcostpureorbasic理论或基础研究成本R519reserves留存收益R520residualine剩余收益R521responsibility___nter责任中心R522retentionmoney保留款额R523returnoncapitalemployed运用资本报酬率R524returns退回R525revenue收入R526revenue___nter收入中心R527revenueexpenditure收益支出R528revenueinvestment收入性投资R529rightissue认股权发行R530rollingbudget滚动预算R531rollingforecast滚动预测S532salesledger销售分类账S533salesorder销售定单S534salesperemployee每员工销售额S535scrap废料S536scripissue红股发行S537securedcreditors有___的债权人S538segmentalreporting分部报告S539sellingcost销售成本S540semi-fixedcost半固定成本S541semi-variablecost半变动成本S542sensitivity___ysis敏感性分析S543servi___cost___nter服务成本中心S544servi___costing服务成本计算S545set-uptime___时间S546shadowpri___s影子___S547share股票S548sharecapital股份资本S549shareoptionscheme购股权证方案S550sharepremium股票溢价S551sightdraft即期汇票S552single-entrybook-keeping单式薄记S553sinkingfund偿债基金S554slacktime松弛时间S555socialresponsibilitycost社会责任成本S556soletrader独资经营者S557sour___andapplicationoffundsstatement资金和运用表S558specialordercosting特殊定单成本计算S559staffcosts职工成本S560statementofaount营业账单S561statementofaffairs财务状况表S562statutorybody法定实体S563stock存货S564stockcontrol存货控制S565stockturnover存货周转率S566stocktaking盘点存货S567storesrequisition领料申请单S568strategicbusinessunit战略性经营单位S569strategic___nagementaounting战略管理会计S570strategicplanning战略计划S571strategy战略S572subjectiveclassification主体分类S573subscribedsharecapital已___的股本S574subsidiaryundertaking子公司S575sunkcost沉没成本S576supplyesti___te预算估计S577supplyexpenditure预算支出S578suspenseaount暂记账户S579SWOT___ysis长处和短处机会和威胁分析S580system制度体系T581tacticalplanning策略计划T582tactics策略T583take-over接收T584tangibleasset有形资产T585tangiblefixedassetstatement有形固定资产表T___targetcost目标成本T587terotechnology设备综合工程学T588throughputaounting生产量会计T5___time时间T590timesheet时间记录表T591totalassets总资产T592totalquality___nagement全面质量管理T593totalstocks存货总计T594tradecreditors购货客户应付账款T595tradedebtors销货客户应收账款T596tradingprofitandlossaount营业损益表T597transferpri___转让___T598transittime中转时间T599treasurership财务长制度T600trailbalan___试算平衡表T601turnover营业额U602uncalledsharecapital未催缴股本U603undercapitalization不足资本化U604underorover-absorbedoverhead少吸收或多吸收的制造费用U605uniformaounting统一会计U606uniformcosting统一成本计算U607unissuedsharecapital未发行股本V608value价值V609valueadded增值V610value___ysis价值分析V611valueformoneyaudit经济效益审计V612vote表决V613voucher凭证W614waitingtime等候时间W615waste废品料W616wastingasset递耗资产W617weightedaveragecostofcapital资本的加权平均成本W618weightedaveragepri___加权平均___W619withresour___有追索权W620withoutrecourse无追索权W621workingcapital营运资本W622write-down减值Z623zerobasebudgeting零基预算Z624zerocouponbond无息债券Z625Zscore破产预测计分法国民经济、对外经济贸易NATIONALECONOMYFOREIGNECONOMICRELATIONSANDTRADE经济指标economicindicators社会总产值totalproductofsociety国民生产总值GNPGrossDomesticProduct国内生产总值GDPGrossDomesticProduct人均国内生产总值GDPpercapita工农业总产值grossoutputvalueofindustryandagriculture国民收入nationaline___力平价法purchasingpowerparity财政收入staterevenue社会商品零售总额totalvolumeofretailsales社会零售物价总指数generalretailpri___index百分点per___ntagepoints八五划划the8thFive-YearPlanforNationalEconomicandSocialDevelopment计划经济plannedeconomy统购统销statemonopolyoverpurchaseand___rketing市场经济___rketeconomy指令性计划___ndatoryplan指导性计划guidan___plan市场调节___rketregulation建立市场经济、法制、___监督和廉政三个机制establishoperationalmechani___sof___rketeconomyrulebylawdemocraticsupervisionandincorruptiblegover___ent抓好农业、交通能源、教育科技三个基础stressprioritiesoveragriculturetransportationandenergysupplyeducationandscien___andtechnology实现产业结构、生态环境和人口素质三个优化optimizeindustrialstructureecologicalenviro___entandthequalityofpopulation第
一、
二、三产业pri___rysecondaryandtertiaryindustries外向型经济export-orientedeconomy创汇型企业foreignexchange-earningenterprise劳动密集型laborintensive技术、智力、资本密集型technologyknowledgeorcapitalintensive高附加值的深___down-streampro___ssingwithhighadded-value优化资源配置optimizeallocationofresour___s生产力productivefor___s生产资料capitalgoods科研成果产业化industrializationofresearchfindings火炬计划TorchPlan技术入股technologyappraisedascapitalstock风险投资ventureinvestment/capital固定资产投资investmentinfixedassets折旧费depreciationcost关系民生的产品productsvitaltothepeopleslivelihood供大于求oversupply供不应求shortsupply经济过热overheatedeconomy抑制炒房___热stemfrenziedandspeculativetradingintheproperty___rket宏观调控___cro-economiccontrol经济杠杆economiclevers产业政策industrialpolicy财政税收信贷,利率汇率publicfinancingtaxationcreditinterestrateexchangerate提高经济效益enhan___economicperfor___n___/returns社会效益socialeffect/returns实现持续、稳定、协调的发展bringaboutsustainedstableandcoordinateddevelopment模板内容仅供参考。