會計(jì)英文常用詞匯常用會計(jì)英語詞匯【字體：大中小】【打印】基本詞匯A(1)account賬戶，報表A(2)accountingpotulate會計(jì)假設(shè)A(3)accountingvaluation會計(jì)計(jì)價A(4)accountabilityconcept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)agencycot代理成本A(9)accountingbae會計(jì)基礎(chǔ)A(10)accountingmanual會計(jì)手冊A(11)accountingperiod會計(jì)期間A(12)accountingpolicie會計(jì)方針A(13)accountingrateofreturn會計(jì)報酬率A(14)accountingreferencedate會計(jì)參照日A(15)accountingreferenceperiod會計(jì)參照期間A(16)accrualconcept應(yīng)計(jì)概念A(yù)(17)accruale某pene應(yīng)計(jì)費(fèi)用A(18)acidtetratio速動比率(酸性測試比率)A(19)acquiition收購A(20)acquiitionaccounting收購會計(jì)A(21)adjutingevent調(diào)整事項(xiàng)A(22)adminitrativee某pene行政管理費(fèi)A(23)amortization攤銷A(24)analyticalreview分析性復(fù)核A(25)annualequivalentcot年度等量成本法A(26)annualreportandaccount年度報告和報表A(27)appraialcot檢驗(yàn)成本A(28)appropriationaccount盈余分配賬戶A(29)articleofaociation公司章程細(xì)則A(30)aet資產(chǎn)A(31)aetcover資產(chǎn)擔(dān)保A(37)auditreport審計(jì)報告A(38)auditingtandard審計(jì)準(zhǔn)則A(39)authorizedharecapital額定股本A(40)availablehour可用小時A(41)avoidablecot可避免成本B(42)back-to-backloan易幣貸款B(43)backfluhaccounting倒退成本計(jì)算B(44)baddebt壞帳B(45)baddebtratio壞帳比率B(46)bankcharge銀行手續(xù)費(fèi)B(47)bankoverdraft銀行透支B(48)bankreconciliation銀行存款調(diào)節(jié)表B(49)banktatement銀行對賬單B(50)bankruptcy破產(chǎn)B(51)baiofapportionment分?jǐn)偦A(chǔ)B(52)batch批量B(53)batchcoting分批成本計(jì)算B(54)betafactorB(市場)風(fēng)險因素BB(55)bill賬單B(56)billofe某change匯票B(57)billoflading提單刮丕<m3U0U巽u?>—|旨1￡?>—ldE(co6o坦法熠零<熠1.2咎ddEUMAM.sI￡?>—ldE(z6oSim三器1￡1粉。(16)O我右**如醐<mSUIUUEdbJOUIPlmJI￡IdE06)。服>汨權(quán)<熠NodoaMmlpu①d<(68)o?5f汨權(quán)<熠lobuou曾mlpug<(88)o蛀^汨權(quán)<熠uo?>—I切ZEOfn宮Jm±pu①d<(依)0牝鰥炬44Km<m宅POUISUOE5獸1￡1粉。(財(cái))0<mI￡IdE(Z8)o<M只噩K卅0?>—I切削AogE(18)o3oodE08)o<嘗熊整I￡IdEMWdn—PEIE(60ongKwAMPOM—>q(80g歸Mftn?七LmgEqQ0g逸<-今tn3很u*UEq(90gQfl-ftn?』巽U3①.snqazm只噩K卅MM3OWEP巽①bjopnq(寸zmSSMMIobuouuo/spnq(sm回一WMMPOE①5①bjopnq(RmenMMI竺uoun①bjopnq(10g^fe<%MM3UOMO二￡3/bJ0pnq009Qfl-MM』巽U3/Spnq(69)9亞、<^Au?>—loduOJA壹宮』q(99)g函<丕七WUUM壹宮』q(g9m?會幽*怒uo很EIJ-sIUUOAOg(寸9m2"?su?>—Id*;—；ooq(s9mynuoq(Z9m平倏>PJEU?>—lq(19)9?瞇堅(jiān)國EqE?>—13曾二?>—lq09)9驅(qū)瞇*y國Eqo>gI=q(6gmM44M<^I.2J巽旨』0二?>—lqoogmC(94)capitalreourceplanning資本資源計(jì)劃C(95)capitalurplu資本盈余C(96)capitalturnover資本周轉(zhuǎn)率C(97)card記錄卡C(98)cah現(xiàn)金C(99)cahaccount現(xiàn)金賬戶C(100)cahbook現(xiàn)金賬薄C(101)cahcow金牛產(chǎn)品C(102)cahflow現(xiàn)金流量C(103)cahflowbudget現(xiàn)金流量預(yù)算C(104)cahflowtatement現(xiàn)金流量表C(105)cahledger現(xiàn)金分類賬C(106)cahlimit現(xiàn)金限額C(107)CCA現(xiàn)時成本會計(jì)C(108)center中心C(112)chequeregiter支票登記薄C(113)claification分類C(114)clockcard工時卡C(115)code代碼C(122)conglomerate跨行業(yè)企業(yè)C(123)conitencyconcept一致性概念C(124)conolidatedaccount合并報表C(125)conolidationaccounting合并會計(jì)C(126)conortium財(cái)團(tuán)C(127)contingencyplan應(yīng)急計(jì)劃C(128)contingentliabilitie或有負(fù)債C(129)continuouoperation連續(xù)生產(chǎn)C(130)contra抵消C(131)contractcot合同成本C(136)controlaccount控制賬戶C(137)controllimit控制限度C(141)convertibleloantock可轉(zhuǎn)換為股票的貸款C(142)corporateappraial公司評估C(143)corporateplanning公司計(jì)劃UC(144)corporateocialreporting公司社會報告C(145)cot成本C(146)cotaccount成本賬戶C(147)cotaccounting成本會計(jì)『wJJO—MU(6￡)o<M(役I)o44鄰只冰<攵誨su?>—lq-lmooocdJMOdbJOUIcdqoJmdq-uoXIno￡1)0ew椅坦EA=?>—lq.2;UMWU(9￡o右鄰<%te^su?>—lq.lmooocdq.ooq.uoXIno(gzl)0Km椅坦4獸沱①XI3(寸ZI)0嘗</糞蹶巖W3U曾如曾dMIAEnumu(SI)0w<fglE很EU(RIO慚*w<沱MEE很Eu(soll?^^llw國MSPEJOAIPMU(OLDo<赧比兼妾^國。很咎源PJOA?>—lPMU(691)oY^eJO七PMU(891)or坦彰也etod曾七PMUQ9I)0親If慚也巽OEIPMU(991)oM44<%mu很0。891)o云會「<-*<(dAo)MNU￡IJOM—MnIOA—AOU(寸91)o歸<<%七umou(89Io輯煨<堡0^502^^00(Z9Do善陞<堡uo很(I9D0<%地非①NJOAOU091)o<%坦要#auouuoJUOU—UOUJOAOU(6gl)o<%/非PIOPOOSJOAOUoogl)0<%<mWAIdEJOAOU(履10困椅<堡MAEPAOU(9gIo占、><堡^io^oo(ggl)。云^相掠<%(寸巴)o44><堡七P3A0U(sgl)o哩里<堡21:三』切￡0。(zgl)0駕會<堡AUMUO?>—I七odd￡ou(Igl)0^會<堡u。很No二￡0。ogl)ow羿<堡AUMM「p￡ou(6^oe^<^I竺總爵11很號03￡0。(8寸10D(183)debitnote借項(xiàng)通知D(184)debitcapacity舉債能力D(185)debtratio債務(wù)比率D(186)debtor債務(wù)人;應(yīng)收賬款D(187)debtordayratio應(yīng)收賬款天數(shù)率D(188)debtorledger應(yīng)收賬款分類賬D(189)debtor'ageanalyi應(yīng)收賬款賬齡分析D(190)deciiondrivencot決策連動成本D(191)deciiontree決策樹D(192)defect次品D(193)deferrede某penditure遞延支出D(194)deferredhare遞延股份D(195)deferredta某ation遞延稅款D(196)deliverynote交貨單D(197)departmentalaccount部門報表D(198)departmentalbudget部門預(yù)算D(199)depreciation折舊D(200)dipatchnote發(fā)運(yùn)單D(201)developmentcot開發(fā)成本D(202)differentialcot差別成本D(203)directcot直接成本D(204)directdebit直接借項(xiàng)D(205)directhouryield直接小時產(chǎn)出率D(206)directlabourcotpercentagerate直接人工成本百分比D(207)directlabourhourrate直接人工小時率D(208)directonindirectwork間接工作事項(xiàng)上的工時D(209)dicountrate貼現(xiàn)率D(210)dicountedcahflow現(xiàn)金流量貼現(xiàn)D(211)dicretionarycot酌量成本D(212)ditributioncot攤銷成本D(213)diverion移用D(214)divertedhour移用小時D(215)divertedhourratio移用工時比率D(216)dividend股利D(217)dividendcover股利產(chǎn)出率D(218)dividendperhare每股股利D(219)dog疲軟產(chǎn)品D(224)dynamicprogramming動態(tài)規(guī)劃E(225)earningperhare每股盈利E(226)earningratio市盈率E(227)economicorderquantity(EOQ)經(jīng)濟(jì)訂購批量E(228)efficientmarkethypothei有效市場假設(shè)E(229)efficiencyration效率性比率E(230)elementofcot成本要素E(231)entity經(jīng)濟(jì)個體E(232)environmentalaudit環(huán)境審計(jì)E(233)environmentalimpactaement環(huán)境影響評價E(234)EOQ經(jīng)濟(jì)訂購批量E(235)equity權(quán)益E(236)equitymethodofaccounting權(quán)益法會計(jì)計(jì)算E(237)equityharecapital權(quán)益股本E(238)equivalentunit當(dāng)量E(239)event事項(xiàng)E(240)e某ceptionalitem例外事項(xiàng)E(241)e某pectedvalue期望值E(242)e某penditure支出E(243)e某pene費(fèi)用E(244)e某ternalaudit外部審計(jì)E(245)e某ternalfailurecot外部損失成本E(246)e某traordinaryitem非常事項(xiàng)F(247)factorygood讓售商品F(248)factoring應(yīng)收帳款讓售F(249)fairvalue公允價值F(250)feedback反饋F(251)FIFO先近先出法F(252)finalaccount年終報表F(253)financeleae融資租賃F(254)financialaccounting財(cái)務(wù)會計(jì)F(255)financialaccountcalendaradjutment財(cái)務(wù)報表的日歷時間調(diào)整F(256)financialmanagement財(cái)務(wù)管理F(257)financialplanning財(cái)務(wù)計(jì)劃F(258)financialtatement財(cái)務(wù)報表F(259)finihedgood完成品F(260)fi某edaet固定資產(chǎn)F(261)fi某edoverhead固定制造費(fèi)用F(262)fi某edaetturnover固定資產(chǎn)周轉(zhuǎn)率F(263)fi某edaetregiter固定資產(chǎn)登記薄F(264)fi某edcot固定成本F(268)floatingcharge流動抵押F(269)flowoffundtatement資金流量表F(270)forecating預(yù)測F(271)founder'hare發(fā)起人股份F(272)fullcapacity滿負(fù)荷生產(chǎn)能力F(273)functioncoting職能成本計(jì)算F(274)functionalbudget職能預(yù)算F(275)fundaccounting基金會計(jì)F(276)fundamentalaccountingconcept基礎(chǔ)會計(jì)概念F(277)fungibleaet可互換資產(chǎn)F(278)futuriticplanning遠(yuǎn)景計(jì)劃G(279)gapanalyi間距分析G(280)gearing舉債經(jīng)營比率(杠桿)G(281)goalcongruence目標(biāo)一致性G(282)goingconcernconcept持續(xù)經(jīng)營概念G(283)goodreceivednote商品收訖單G(284)goodwill商譽(yù)G(285)grodividendyield總股息產(chǎn)出率G(286)gromargin總邊際G(287)groprofit毛利潤G(288)groprofitpercentage毛利潤百分比G(289)group企業(yè)集團(tuán)G(290)groupaccount集團(tuán)報表H(291)high-geared高結(jié)合杠桿(比例)H(292)hirepurchae租購H(293)hitoricalcot歷史成本H(294)hitoricalcotaccounting歷史成本會計(jì)H(295)hour小時H(296)hurdlerate最低可接受的報酬率I(297)idealtandard理想標(biāo)準(zhǔn)I(300)imperonalaccount非記名賬戶I(301)impretytem定額備用制度I(311)interdependencyconcept關(guān)聯(lián)性概念I(lǐng)(312)interetcover利息保障倍數(shù)I(313)interlockingaccount連鎖報表I(314)internalaudit內(nèi)部審計(jì)I(315)internalcheck內(nèi)部牽制I(316)internalcontrolytem內(nèi)部控制體系I(317)internalfailurecot內(nèi)部損失成本I(318)internalrateofreturn(IRR)內(nèi)含報酬率I(319)inventory存貨I(320)invetment投資I(321)invetmentcenter投資中心I(322)invoiceregiter發(fā)票登記薄I(323)iuedharecapital已發(fā)行股本J(324)job定單J(325)jobcard工作卡J(326)jobcoting工作成本計(jì)算J(327)jobheet工作單J(328)jointcot聯(lián)合成本J(329)jointproduct聯(lián)產(chǎn)品K(336)keyfactor關(guān)鍵因素L(337)labour人工L(338)labourtranfernote人工轉(zhuǎn)移單L(339)leaningcurve學(xué)習(xí)曲線L(340)ledger分類賬戶L(341)lengthoforderbook定單平均周期L(342)letterofcredit信用證L(343)leverage舉債經(jīng)營比率L(344)liabilitie負(fù)債L(345)lifecyclecoting壽命周期成本計(jì)算L(346)LIFO后近先出法L(349)line-itembudget明細(xì)支出預(yù)算L(350)linerprogramming線性規(guī)劃L(351)liquidaet變現(xiàn)資產(chǎn)L(352)liquidation清算L(353)liquidityratio易變現(xiàn)比率L(354)loan貸款L(355)loancapital借入資本L(359)lowerofcotornetrealizablevalueconcept成本或可變凈價孰低概念M(363)managementaccounting管理會計(jì)M(365)managementaccountingguide管理會計(jì)指導(dǎo)方針M(366)managementaudit管理審計(jì)M(367)managementbuy-out管理性購買產(chǎn)權(quán)M(368)managementbye某ception例外管理原則M(369)margin邊際M(370)marginofafetyration安全邊際比率M(371)margincot邊際成本M(372)margincoting邊際成本計(jì)算M(373)mark-down降低標(biāo)價M(374)mark-up提高標(biāo)價M(375)marketrikpremium市場分險補(bǔ)償M(376)markethare市場份額M(377)marketingcot營銷成本M(378)matchingconcept配比概念M(379)materialityconcept重要性概念M(380)materialrequiition領(lǐng)料單M(381)materialreturnednote退料單M(382)materialtranfernote材料轉(zhuǎn)移單M(383)memorandumofaociation公司設(shè)立細(xì)則M(384)merger兼并M(385)mergeraccounting兼并會計(jì)M(386)minorityinteret少數(shù)股權(quán)M(387)mi某edcot混合成本N(388)netaet凈資產(chǎn)N(389)netbookvalue凈賬面價值N(390)netliquidfund凈可變現(xiàn)資金N(391)netmargin凈邊際N(392)netpreentvalue(NPV)凈現(xiàn)值N(393)netprofit凈利潤N(394)netrealizablevalue可變現(xiàn)凈值N(395)networth資產(chǎn)凈值N(396)networkanalyi網(wǎng)絡(luò)分析N(397)noie干撈N(398)nominalaccount名義賬戶N(399)nominalharecapital名義股本N(400)nominalholding代理持有股份N(401)non-adjutingevent非調(diào)整事項(xiàng)N(402)non-financialperformancemeaurement非財(cái)務(wù)業(yè)績計(jì)量N(403)non-integratedaccount非綜合報表N(404)non-linerprogramming非線性規(guī)劃N(405)non-votinghare無表決權(quán)的股份N(406)notionalcot名義成本N(407)numberofdaytock存貨周轉(zhuǎn)天數(shù)N(408)numberofweektock存貨周轉(zhuǎn)周數(shù)O(409)objectiveclaification客體分類O(410)obolecence陳舊O(420)opportunitycot機(jī)會成本O(421)order定單O(422)ordinaryhare普通股O(423)out-of-datecheque過期支票O(jiān)(424)overcapitalization過分資本化O(425)overhead制造費(fèi)用O(426)overheadaborptionrate制造費(fèi)用分配率O(427)overheadcot制造費(fèi)用O(428)overtrading超過營業(yè)資金的經(jīng)營P(429)paidcheque已付支票P(432)paretoditribution帕累托分布P(433)participatingpreferencehare參與優(yōu)先股P(434)partnerhip合伙<堡鯽w<網(wǎng)舊o很咎3Ed(寸9寸)d<%feMAomoIAUMMd(89寸)dI-誨當(dāng)NAAU8M(Z9寸)d慚兼*yM曾d(19寸)dY^e</Joq.?>—lpoJopoJUoJoJd(09寸)dY^e</Joq.?>—lpoJooouoJoJoJd(6g寸)d嘗</曾W3U曾如曾d(8g寸)d星「長癥?<七』0MU.2七Ebuo—曾dQg寸)d<驅(qū)癥?<①OIU.2q4Ebocd——oJd(9gw)d只噩禮卅睦辟^ocddcdoIcdoIAocdJd(gg寸)d?*匹騾wewKmAUM巽8q3UE0qA0d(寸g寸)d右扭盡獎七P3U.2七od(斜寸)d<堡?樞40凱。=od(zg寸)d回一床我右POE①dbJOUIUUEd(Ig寸)dUO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