常用会计英语词汇

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)accountancy 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 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 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 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

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 (63)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 management 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 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 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)company 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 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 (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)controllable cost 可控制成本 C (154)conversion cost 加工成本 C (155)convertible loan stock 来源：www.examda.com 可转换为股票的贷款 C (156)corporate appraisal 公司评估 C (157)corporate planning 公司计划 C (158)corporate social reporting 公司社会报告

C (159)corporation 股份公司 C (160)cost 成本

C (161)cost account 成本帐户 C (162)cost accounting 成本会计 C (163)cost accounting manual 成本手册

C (164)cost accounts calendar 成本报表的日历时间

C (165)cost adjustment 成本调整 C (166)cost allocation 成本分配 C (167)cost apportionment 成本分摊 C (168)cost attribution 成本归属 C (169)cost audit 成本审计 C (170)cost behaviour 成本性态 C (171)cost benefit analysis 成本效益分析

C (172)cost center 成本中心 C (173)cost driver 成本动因 C (174)cost of capital 资本成本 C (175)cost of conformance 相符成本 C (176)cost of goods sold 销货成本 C (177)cost of non-conformance 非相符成本

C (178)cost of sales 销售成本 C (179)cost reduction 成本降低

C (180)cost structure 成本结构 C (181)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 应付帐款分类帐 C (190)critical event 关键事项 C (191)critical path 关键路线

C (192)cumulative preference shares 累积优先股

C (193)current account 往来帐户 C (194)current asset 流动资产

C (195)current cost accounting 现时成本会计

C (196)current liabilities 流动负债

C (197)current purchasing power

accounting 现时购买力会计

C (198)current ration 流动比率 C (199)cut-off 截止 C (200)CVP 本量利分析 C (201)cycle time 周转时间 D (202)debenture 债券 D (203)debit note 借项通知 D (204)debit capacity 举债能力 D (205)debt ratio 债务比率 D (206)debtor 债务人

D (207)debtor days ratio 应收帐款天数率 D (208)debtors 应收款

D (209)debtors ledger 应收帐款分类帐 D (210)debtor' age analysis 应收帐款帐龄分析

D (211)decision driven costs 决策连动成本

D (212)decision tree 决策树 D (213)defects 次品

D (214)deferred expenditure 递延支出 D (215)deferred shares 递延股份 D (216)deferred taxation 递延税款

D (217)delivery note 交货单

D (218)departmental accounts 部门报表 D (219)departmental budget 部门预算 D (220)depreciation 折旧 D (221)dispatch note 发运单 D (222)development cost 开发成本 D (223)differential cost 差别成本 D (224)direct hours yield 直接工时产出率 D (225)direct labour cost-standard 标准直接人工成本

D (226)direct labour efficiency-variance 直接人工效率差异

D (227)direct labour rate-variance 直接人工费率差异

D (228)direct labour total-variance 直接人工总差异

D (229)direct material mix-variance 直接材料结构差异

D (230)direct price-variance 直接材料价格差异

D (231)direct material total-variance 直接材料总差异

D (232)direct materials usage-variance 直接材料用量差异

D (233)direct materials yield-variance 直接材料产出率差异

D (234)direct cost 直接成本 D (235)direct debit 直接借项

D (236)direct hours yield 直接小时产出率 D (237)direct labour cost percentage rate 直接人工成本百分比

D (238)direct labour hour rate 直接人工小时率

D (239)directs on indirect work 间接工作事项上的工时

D (240)discount rate 贴现率

D (241)discounted cash flow 现金流量贴现

D (242)discretionary cost 酌量成本 D (243)distribution cost 摊销成本 D (244)diversions 移用

D (245)diverted hours 移用小时 D (246)diverted hours ratio 移用工时比率

D (247)dividend 股利

D (248)dividend cover 股利产出率 D (249)dividend per share 每股股利 D (250)dog 疲软产品

D (251)double entry accounting 复式会计

D (252)double-entry book-keeping 复式薄记

D (253)doubtful debts 可疑债务 D (254)down time 停工时间

D (255)dynamic programming 动态规划 E (256)earning per share 每股盈利 E (257)earning ratio 市盈率

E (258)economic order quantity(EOQ) 经济订购批量

E (259)efficient market hypothesis 有效市场假设

E (260)efficiency ration 效率性比率 E (261)element of cost 成本要素 E (262)entity 经济个体

E (262)environmental audit 环境审计

(263)environmental

impact

assessment 环境影响评价 E (264)EOQ 经济订购批量 E (265)equity 权益

E (266)equity method of accounting 权益法会计计算

E (267)equity share capital 权益股本 E (268)equivalent units 当量 E (269)event 事项

E (270)exceptional items 例外事项 E (271)expected value 期望值 E (272)expenditure 支出 E (273)expenses 费用

E (274)external audit 外部审计 E (275)external failure cost 外部损失成本

E (276)extraordinary items 非常事项 F (277)factory goods 让售商品 F (278)factoring 应收帐款让售 F (279)fail value 公允价值 F (280)feedback 反馈 F (281)FIFO 先近先出法 F (282)final accounts 年终报表

F (283)finance lease 融资租赁 F (284)financial accounting 财务会计 F (285)financial accounts calendar adjustment 财务报表的日历时间调整

F (286)financial management 财务管理 F (287)financial planning 财务计划 F (288)financial statement 财务报表 F (289)finished goods 完成品 F (290)fixed asset 固定资产

F (291)fixed overhead 固定制造费用 F (292)fixed asset turnover 固定资产周转率

F (293)fixed assets register 固定资产登记薄

F (294)fixed cost 固定成本

F (295)flexed budget 变动限额预算 F (296)flexible budget 弹性预算 F (297)float time 浮动时间 F (298)floating charge 流动抵押 F (299)flow of funds statement 资金流量表

F (300)forecasting 预测

F (301)founder's shares 发起人股份 F (302)full capacity 满负荷生产能力 F (303)function costing 职能成本计算 F (304)functional budget 职能预算 F (305)fund accounting 基金会计 F (306)fundamental accounting concept 基础会计概念

F (307)fungible assets 可互换资产 F (308)futuristic planning 远景计划 G (309)gap analysis 间距分析 G (310)gearing 举债经营比率(杠杆) G (311)goal congruence 目标一致性 G (312)going concern concept 持续经营概念

G (313)goods received note 商品收讫单 G (314)goodwill 商誉

G (315)gross dividend yield 总股息产出率

G (316)gross margin 总边际 G (317)gross profit 毛利润

G (318)gross profit percentage 毛利润百分比

G (319)group 企业集团

G (320)group accounts 集团报表 H (312)high-geared 高结合杠杆(比例) H (313)hire purchase 租购 H (314)historical cost 历史成本 H (315)historical cost accounting 历史成本会计

H (316)hours 小时

H (317)hurdle rate 最低可接受的报酬率 I (318)ideal standard 理想标准 I (319)idle capacity ration 闲置生产能力比率

I (320)idle time 闲置时间

I (321)impersonal accounts 非记名账户 I (322)imprest system 定额备用制度 I (323)income and expenditure account 收益和支出报表

I (324)incomplete records 不完善记录 I (325)incremental cost 增量成本 I (326)incremental yield 增量产出率 I (327)indirect cost 间接成本 I (328)indirect hours 间接小时 I (329)insolvency 无力偿付 I (330)intangible asset 无形资产 I (331)integrated accounts 综合报表 I (332)interdependency concept 关联性概念

I (333)interest cover 利息保障倍数 I (334)interlocking accounts 连锁报表 I (335)internal audit 内部审计 I (336)internal check 内部牵制 I (337)internal control system 内部控制体系

I (338)internal failure cost 内部损失成本 I (339)internal rate of return(IRR) 内含报酬率

I (340)inventory 存货 I (341)investment 投资

I (342)investment center 投资中心 I (343)invoice register 发票登记薄 I (344)issued share capital 已发行股本 J (345)job 定单 J (346)job card 工作卡

J (347)job costing 工作成本计算

F (283)finance lease 融资租赁 F (284)financial accounting 财务会计 F (285)financial accounts calendar adjustment 财务报表的日历时间调整

F (286)financial management 财务管理 F (287)financial planning 财务计划 F (288)financial statement 财务报表 F (289)finished goods 完成品 F (290)fixed asset 固定资产

F (291)fixed overhead 固定制造费用 F (292)fixed asset turnover 固定资产周转率

F (293)fixed assets register 固定资产登记薄

F (294)fixed cost 固定成本

F (295)flexed budget 变动限额预算 F (296)flexible budget 弹性预算 F (297)float time 浮动时间 F (298)floating charge 流动抵押 F (299)flow of funds statement 资金流量表

F (300)forecasting 预测

G (313)goods received note 商品收讫单 G (314)goodwill 商誉

G (315)gross dividend yield 总股息产出率

G (316)gross margin 总边际 G (317)gross profit 毛利润

G (318)gross profit percentage 毛利润百分比

G (319)group 企业集团

G (320)group accounts 集团报表 H (312)high-geared 高结合杠杆(比例) H (313)hire purchase 租购 H (314)historical cost 历史成本 H (315)historical cost accounting 历史成本会计

H (316)hours 小时

H (317)hurdle rate 最低可接受的报酬率 I (318)ideal standard 理想标准 I (319)idle capacity ration 闲置生产能力比率

I (320)idle time 闲置时间

I (321)impersonal accounts 非记名账户 I (322)imprest system 定额备用制度 I (323)income and expenditure account 收益和支出报表

I (338)internal failure cost 内部损失成本 I (339)internal rate of return(IRR) 内含报酬率

I (340)inventory 存货 I (341)investment 投资

I (342)investment center 投资中心 I (343)invoice register 发票登记薄 I (344)issued share capital 已发行股本 J (345)job 定单 J (346)job card 工作卡

J (347)job costing 工作成本计算

J (348)job sheet 工作单 J (349)joint cost 联合成本 J (350)joint products 联产品

J (351)joint stock company 股份公司 J (352)joint venture 合资经营 J (353)journal 日记账

J (354)just-in-time(JIT) 适时制度 J (355)just-in-time production 适时生产 J (356)just-in-time purchasing 适时购买 K (357)key factor 关键因素 L (358)labour 人工

L (359)labour transfer note 人工转移单 L (360)leaning curve 学习曲线 L (361)ledger 分类账户

L (362)length of order book 定单平均周期

L (363)letter of credit 信用证 L (364)leverage 举债经营比率 L (365)liabilities 负债

L (366)life cycle costing 寿命周期成本计算

L (367)LIFO 后近先出法

L (368)limited liability company 有限责任公司

L (369)limiting factor 限制因素 L (370)line-item budget 明细支出预算 L (371)liner programming 线性规划 L (372)liquid assets 变现资产 L (373)liquidation 清算

L (374)liquidity ratios 易变现比率 L (375)loan 贷款

L (376)loan capital 借入资本

L (377)long range planning 长期计划 L (378)lost time record 虚耗时间记录 L (379)low geared 低结合杠杆(比例) L (380)lower of cost or net realizable value concept 成本或可变净价孰低概念

M (381)machine hour rate 机器小时率 M (382)machine time record 机器时间记录

M (383)managed cost 管理成本 M (384)management accounting 管理会计

M (385)management accounting

concept 管理会计概念

M (386)management accounting guides 管理会计指导方针

M (387)management audit 管理审计 M (388)management buy-out 管理性购买产权

M (389)management by exception 例外管理原则

M (390)margin 边际

M (391)margin of safety ration 安全边际比率

M (392)margin cost 边际成本 M (393)margin costing 边际成本计算 M (394)mark-down 降低标价 M (395)mark-up 提高标价

M (396)market risk premium 市场分险补偿

M (397)market share 市场份额 M (398)marketing cost 营销成本 M (399)matching concept 配比概念 M (400)materiality concept 重要性概念 M (401)materials requisition 领料单 M (402)materials returned note 退料单 M (403)materials transfer note 材料转移单

M (404)memorandum of association 公司设立细则

M (405)merger 兼并

M (406)merger accounting 兼并会计 M (407)minority interest 少数股权 M (408)mixed cost 混合成本 N (409)net assets 净资产

N (410)net book value 净账面价值 N (411)net liquid funds 净可变现资金 N (412)net margin 净边际

N (413)net present value(NPV) 净现值 N (414)net profit 净利润

N (415)net realizable value 可变现净值 N (416)net worth 资产净值 N (417)network analysis 网络分析 N (418)noise 干捞

N (419)nominal account 名义账户 N (420)nominal share capital 名义股本

N (421)nominal holding 代理持有股份 N (422)non-adjusting events 非调整事项

N (423)non-financial performance

measurement 非财务业绩计量

N (424)non-integrated accounts 非综合报表

N (425)non-liner programming 非线性规划

N (426)non-voting shares 无表决权的股份

N (427)notional cost 名义成本

N (428)number of days stock 存货周转天数

N (429)number of weeks stock 存货周转周数

O (430)objective classification 客体分类 O (431)obsolescence 陈旧

O (432)off balance sheet finance 资产负债表外筹资

O (433)offer for sale 标价出售 O (434)operating budget 经营预算 O (435)operating lease 经营租赁 O (436)operating statement 营业报表 O (437)operation time 操作时间 O (438)operational control 经营控制 O (439)operational gearing 经营杠杆 O (440)operating plans 经营计划 O (441)opportunity cost 机会成本 O (442)order 定单

O (443)ordinary shares 普通股 O (444)out-of-date cheque 过期支票 O (445)over capitalization 过分资本化 O (446)overhead 制造费用

O (447)overhead absorption rate 制造费用分配率

O (448)overhead cost 制造费用 O (449)overtrading 超过营业资金的经营 P (450)paid cheque 已付支票

P (451)paid-up share capital 认定股本 P (452)parent company 母公司 P (453)pareto distribution 帕累托分布 P (454)participating preference shares 参与优先股

P (455)partnership 合伙

P (456)payable ledger 应付款项账户 P (457)payback 回收期

P (458)payments and receipts account 收入和支出报表

P (459)payments withheld 保留款额 P (460)payroll 工资单

P (461)payroll analysis 工资分析 P (462)percentage profit on turnover 利润对营业额比率

P (463)period cost 期间成本

P (464)perpetual inventory 永续盘存 P (465)personal account 记名账户 P (466)PEPT 项目评审法

P (467)petty cash account 备用金账户 P (468)petty cash voucher 备用金凭证 P (469)physical inventory 实地盘存 P (470)planning 计划

P (471)planning horizon 计划时限 P (472)planning period 计划期间 P (473)policy cost 政策成本 P (474)position audit 状况审计 P (475)post balance sheet events 资产负债表编后事项

P (476)practical capacity 实际生产能力 P (477)pre-acquisition losses 购置前损失

P (478)pre-acquisition profits 购置前利润

P (479)preference shares 优先股 P (480)preference creditors 优先债权人 P (481)preferred creditors 优先债权人 P (482)prepayments 预付款项 P (483)present value 现值 P (484)prevention cost 预防成本 P (485)price ratio 市盈率 P (486)prime cost 主要成本

P (487)prime entry-books of 原始分录登记薄

P (488)principal budget factor 主要预算因素

P (489)prior charge capital 优先股 P (490)prior year adjustments 以前年度调整

P (491)priority base budgeting 优先顺序

体制的预算

P (492)private company 私人公司 P (493)pro-forma invoice 预开发票 P (494)problem child 问号产品 P (495)process costing 分步成本计算 P (496)process time 加工时间 P (497)product cost 产品成本

P (498)Product life cycle 产品寿命周期 P (499)production cost 生产成本 P (500)production cost of sales 售货成本 P (501)production volume ratio 生产业务量比率

P (502)profit center 利润中心

P (503)profit per employee 每员工利润 P (504)profit retained for the year 年度利润留存

P (505)profit to turnover ratio 利润对营业额比率

P (506)profit-volume graph 利量图 P (507)profitability index 盈利指数 P (508)programming 规划

P (509)project evaluation and review technique 项目评审法 P (510)projection 预计 P (511)promissory note 本票 P (512)prospectus 募债说明书

P (513)provisions for liabilities and charges 偿债和费用准备

P (514)prudent concept 稳健性概念 P (515)public company 公开公司 P (516)purchase order 订购单 P (517)purchase requisition 请购单 P (518)purchase ledger 采购账户 Q (519)quality related costs 质量有关成本

Q (520)queuing time 排队时间 R (521)rate 率 R (522)ratio 比率

R (523)ration pyramid 比率金字塔 R (524)raw material 原材料

R (525)receipts and payments account 收入和支付报表

R (526)receivable ledger 应收款项账户 R (527)redeemable shares 可赎回股份

R (528)redemption 赎回

R (529)registered share capital 注册资本

R (530)rejects 废品

R (531)relevancy concept 相关性概念 R (532)relevant costs 相关成本 R (533)relevant range 相关范围 R (534)reliability concept 可靠性概念 R (535)replacement price 重置价格 R (536)report 报表 R (537)reporting 报告

R (538)research cost, applied 应用性研究成本

R (539)research cost, pure or basic 理论或基础研究成本

R (540)reserves 留存收益 R (541)residual income 剩余收益 R (542)responsibility center 责任中心 R (543)retention money 保留款额 R (544)return on capital employed 运用资本报酬率

R (545)returns 退回 R (546)revenue 收入

R (547)revenue center 收入中心 R (548)revenue expenditure 收益支出 R (549)revenue investment 收入性投资 R (550)right issue 认股权发行 R (551)rolling budget 滚动预算 R (552)rolling forecast 滚动预测 S (553)sales ledger 销售分类账 S (554)sales order 销售定单

S (555)sales per employee 每员工销售额 S (556)scrap 废料

S (557)scrip issue 红股发行

S (558)secured creditors 有担保的债权人 S (559)segmental reporting 分部报告 S (560)selling cost 销售成本 S (561)semi-fixed cost 半固定成本 S (562)semi-variable cost 半变动成本 S (563)sensitivity analysis 敏感性分析 S (564)service cost center 服务成本中心 S (565)service costing 服务成本计算 S (566)set-up time 安装时间 S (567)shadow prices 影子价格

S (568)share 股票

S (569)share capital 股份资本

S (570)share option scheme 购股权证方案

S (571)share premium 股票溢价 S (572)sight draft 即期汇票

S (573)single-entry book-keeping 单式薄记

S (574)sinking fund 偿债基金 S (575)slack time 松弛时间

S (576)social responsibility cost 社会责任成本

S (577)sole trader 独资经营者

S (578)source and application of funds statement 资金来源和运用表

S (579)special order costing 特殊定单成本计算

S (580)staff costs 职工成本 S (581)standard 标准

S (582)standard accounting practice 标准会计实务

S (583)standard cost 标准成本 S (584)standard costing 标准成本计算 S (585)standard direct labour cost 标准直接人工

S (586)standard hour 标准小时 S (587)standard minute 标准分钟 S (588)standard performance-labour 标准人工业绩

S (589)standard time 标准时间 S (590)standard order 经常性定单 S (591)statement of account 营业帐单 S (592)statement of affairs 财务状况表 S (593)statutory body 法定实体 S (594)stock 存货

S (595)stock control 存货控制 S (596)stock turnover 存货周转率 S (597)stocktaking 盘点存货 S (598)stores requisition 领料申请单 S (599)strategic business unit 战略性经营单位

(600)strategic

management

accounting 战略管理会计

S (601)strategic planning 战略计划

S (602)strategy 战略

S (603)subjective classification 主体分类

S (604)subscribed share capital 已认购的股本

S (605)subsidiary undertaking 子公司 S (606)sunk cost 沉没成本 S (607)supply estimate 预算估计 S (608)supply expenditure 预算支出 S (609)suspense account 暂记帐户 S (610)SWOT analysis 长处和短处,机会和威胁分析

S (611)system 制度,体系

T (612)tactical planning 策略计划 T (613)tactics 策略 T (614)take-over 接收

T (615)tangible asset 有形资产

T (616)tangible fixed asset statement 有形固定资产表

T (617)target cost 目标成本

T (618)terotechnology 设备综合工程学 T (619)throughput accounting 生产量会计

T (620)time 时间

T (621)time sheet 时间记录表 T (622)total assets 总资产

T (623)total quality management 全面质量管理

T (624)total stocks 存货总计

T (625)trade creditors 购货客户(应付账款)

T (626)trade debtors 销货客户(应收账款) T (627)trading profit and loss account 营业损益表

T (628)transfer price 转让价格 T (629)transit time 中转时间 T (630)treasurership 财务长制度 T (631)trail balance 试算平衡表 T (632)turnover 营业额

U (633)uncalled share capital 未催缴股本

U (634)under capitalization 不足资本化

U (635)under or over-absorbed

overhead 少吸收或多吸收的制造费用

U (636)uniform accounting 统一会计 U (637)uniform costing 统一成本计算 U (638)unissued share capital 未发行股本

V (639)value 价值 V (640)value added 增值 V (641)value analysis 价值分析 V (642)value for money audit 经济效益审计

V (643)variable cost 变动成本

V (644)variable cost of sales 销售的变动成本

V (645)variance 差异

V (646)variance accounting 差异会计 V (647)variance administrative cost 行政管理费用差异

V (648)variance analysis 差异分析 V (649)variance budget 预算差异 V (650)variance direct labour efficiency 直接人工效率差异

V (651)variance direct labour rate 直接人工费率差异

V (652)variance direct labour total 直接人工总差异

V (653)variance direct material mix 直接材料结构差异

V (654)variance direct materials price 直接材料价格差异

V (655)variance direct materials total 直接材料总差异

V (656)variance direct material usage 直接材料用量差异

V (657)variance direct material yield 直接材料产出率差异

V (658)variance fixed production

overhead expenditure 固定生产性制造费用耗费差异

V (659)variance fixed production

overhead total 固定生产性制造费用总差异

V (660)variance fixed production

overhead volume 固定生产性制造费用业务量差异

V (661)variance market share 市场份额

差异

V (662)variance market size 市场规模差异

V (663)variance marketing cost 营销成本差异

V (664)variance operational 经营差异 V (665)variance operational price 经营价格差异

V (666)variance operation usage 经营用量差异

V (667)variance planning 计划差异 V (668)variance planning price 计划价格差异

V (669)variance quality cost 质量成本差异

V (670)variance revision 标准修订差异 V (674)variance sales mix contribution 销售贡献毛益差异

V (675)variance sales mix profit 销售结构利润差异

V (676)variance sales quantity

contribution 销售数量贡献毛益差异

V (677)variance sales quantity profit 销售数量利润差异

V (678)variance sales turnover 销售收入差异

(679)variance

sales

volume

contribution 销售业务量贡献毛益差异 V (680)variance sales volume profit 销售业务量利润差异

V (681)variance selling price 销售价格差异

V (682)variance total profit 总利润差异 V (683)variance variable production overhead efficiency 变动生产性制造费用效率差异

V (684)variance variable production overhead expenditure 变动生产性制造费用耗费差异

V (685)variance variable production overhead total 变动生产性制造费用总差异

V (686)virement 预算流用 V (687)vote 表决

V (688)voucher 凭证

W (689)waiting time 等候时间 W (690)waste 废品(料)

W (691)wasting asset 递耗资产 W (692)weighted average cost of capital 资本的加权平均成本

W (693)weighted average price 加权平均价格

W (694)with resource 有追索权 W (695)without recourse 无追索权 W (696)working capital 营运资本 W (697)write-down 减值

Z (698)zero base budgeting 零基预算 Z (699)zero coupon bond 无息债券 Z (700)Z score 破产预测计分法

常用会计英语词汇

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