1、(1)ABC 作业基础成本计算(2)absorbed overhead 已吸收制造费用(3)absorption costing 吸收成本计算(4)account 帐户,报表(5)accounting postulate 会计假设(6)accounting series release 会计公告文件(7)accounting valuation 会计计价(8)account sale 承销清单(9)accountability concept 经营责任概念(10)accountancy 会计职业(11)accountant 会计师(12)accounting 会计(13)agency cost
2、 代理成本(14)accounting bases 会计基础(15)accounting manual 会计手册(16)Accounting period 会计期间(17)Accounting policies 会计方针(18)Accounting rate of return 会计报酬率(19)Accounting reference date 会计参照日(20)accounting reference period 会计参照期间(21)Accrual concept 应计概念(22)Accrual expenses 应计费用(23)Acid test ration 速动比率 (酸性测试比率
3、)(24)Acquisition 购置(25)Acquisition accounting 收购会计(26)Activity based accounting 作业基础成本计算(27)Adjusting events 调整事项(28)Administrative expenses 行政管理费(29)Advice note 发货通知(30)Amortization 摊销(31)Analytical review 分析性检查(32)Annual equivalent cost 年度等量成本法(33)Annual report and accounts 年度报告和报表(34)Appraisal co
4、st 检验成本(35)Appropriation account 盈余分配帐户(36)Articles of association 公司章程细则(37)Assets 资产(38)Assets cover 资产保障(39)Asset value per share 每股资产价值(40)Associated company 联营公司(41)Attainable standard 可达标准(42)Attributable profit 可归属利润(43)Audit 审计(44)Audit report 审计报告(45)Auditing standards 审计准则(46)Authorized sh
5、are capital 额定股本(47)Available hours 可用小时(48)Avoidable costs 可避免成本(49)Back-to-back loan 易币贷款(50)Back flush accounting 倒退成本计算(51)Bad debts 坏帐(52)Bad debts ratio 坏帐比率(53)bank charges 银行手续费(54)Bank overdraft 银行透支(55)Bank reconciliation 银行存款调节表(56)Bank statement 银行对帐单(57)Bankruptcy 破产(58)Basis of apporti
6、onment 分摊基础(59)Batch 批量(60)Batch costing 分批成本计算(61)Beta factor(市场)风险因素(62)Bill 帐单(63)Bill of exchange 汇票(64)Bill of landing 提单(65)Bill of materials 用料预计单(66)Bill payable 应付票据(67)Bill receivable 应收票据(68)Bin card 存货记录卡(69)Bonus 红利(70)book-keeping 薄记(71)Boston classification 波士顿分类(72)Breakeven chart 保本
7、图(73)Breakeven point 保本点(74)breaking-down time 复位时间(75)Budget 预算(76)Budget center 预算中心(77)Budget cost allowance 预算成本折让(78)Budget manual 预算手册(79)Budget period 预算期间(80)Budgetary control 预算控制(81)Budgeted capacity 预算生产能力(82)Burden 制造费用(83)Business center 经营中心(84)Business entity 营业个体(85)Business unit 经营单
8、位(86)Buy-out management 管理性购买产权(87)By-product 副产品(88)called-up share capital 催缴股本(89)Capacity 生产能力(90)Capacity ratios 生产能力比率(91)Capital 资本(92)Capital assets pricing model 资本资产计价模式(93)Capital commitment 承偌资本(94)Capital employed 已运用的资本(95)Capital expenditure 资本支出(96)Capital expenditure authorization 资
9、本支出核准(97)Capital expenditure control 资本支出控制(98)Capital expenditure proposal 资本支出申请(99)Capital funding planning 资本基金筹集计划(100)capital gain 资本收益(101)capital investment appraisal 资本投资评估(102)capital maintenance 资本保全(103)capital resource planning 资本资源计划(104)capital surplus 资本盈余(105)capital turnover 资本周转率(
10、106)card 记录卡(107)cash 现金(108)cash account 现金帐户(109)cash book 现金帐薄(110)cash cow 金牛产品(111)cash flow 现金流量(112)cash discounted 现金贴现(113)cash flow budget 现金流量预算(114)cash flow statement 现金流量表(115)cash ledger 现金分类帐(116)cash limit 现金限额(117)CCA 现时成本会计(118)center 中心(119)changeover time 变更时间(120)chartered enti
11、ty 特许经济个体(121)cherub 支票(122)cherub register 支票登记薄(123)coin analysis 零钱分类(124)classification 分类(125)clock card 工时卡(126)code 代码(127)commitment accounting 承偌确认会计(128)common cost 共同成本(129)company limited by guarantee 有限担保责任公司(130)company limited shares 股份有限公司(131)competitive position 竞争能力状况(132)concept
12、概念(133)conglomerate 跨行业企业(134)consistency concept 一致性概念(135)consolidated accounts 合并报表(136)consolidation accounting 合并会计(137)consortium 财团(138)contingency plan 应急计划(139)contingent liabilities 或有负债(140)continuous operation 连续生产(141)contra 抵消(142)contract cost 合同成本(143)contract costing 合同成本计算(144)cont
13、ribution 贡献毛益(145)contribution venture 贡献中心(146)contribution chart 贡献图(147)contribution per unit of limiting factor ration 单位限定因素的贡献毛益比率(148)contribution to sales ration 贡献毛益对销售比率(149)control 控制(150)control account 控制帐户(151)control limits 控制限度(152)controllability concept 可控制概念(153)controllable cost
14、可控制成本(154)conversion cost 加工成本(155)convertible loan stock 可转换为股票的贷款(156)corporate appraisal 公司评估(157)corporate planning 公司计划(158)corporate social reporting 公司社会报告(159)corporation 股份公司(160)cost 成本(161)cost account 成本帐户(162)cost accounting 成本会计(163)cost accounting manual 成本手册(164)cost accounts calenda
15、r 成本报表的日历时间(165)cost adjustment 成本调整(166)cost allocation 成本分配(167)cost apportionment 成本分摊(168)cost attribution 成本归属(169)cost audit 成本审计(170)cost behaviour 成本性态(171)cost benefit analysis 成本效益分析(172)cost center 成本中心(173)cost driver 成本动因(174)cost of capital 资本成本(175)cost of conformance 相符成本(176)cost of
16、 goods sold 销货成本(177)cost of non-conformance 非相符成本(178)cost of sales 销售成本(179)cost reduction 成本降低(180)cost structure 成本结构(181)cost unit 成本单位(182)cost-volume-profit analysis(CVP)本量利分析(183)costing 成本计算(184)CPP 现时购买力会计(185)credit note 贷项通知(186)credit report 信贷报告书(187)creditor 债权人(188)creditor days rati
17、o 应付帐款天数率(189)creditors ledger 应付帐款分类帐(190)critical event 关键事项(191)critical path 关键路线(192)cumulative preference shares 累积优先股(193)current account 往来帐户(194)current asset 流动资产(195)current cost accounting 现时成本会计(196)current liabilities 流动负债(197)current purchasing power accounting 现时购买力会计(198)current rat
18、ion 流动比率(199)cut-off 截止(200)CVP 本量利分析(201)cycle time 周转时间(202)debenture 债券(203)debit note 借项通知(204)debit capacity 举债能力(205)debt ratio 债务比率(206)debtor 债务人(207)debtor days ratio 应收帐款天数率(208)debtors 应收款(209)debtors ledger 应收帐款分类帐(210)debtorage analysis 应收帐款帐龄分析(211)decision driven costs 决策连动成本(212)deci
19、sion tree 决策树(213)defects 次品(214)deferred expenditure 递延支出(215)deferred shares 递延股份(216)deferred taxation 递延税款(217)delivery note 交货单(218)departmental accounts 部门报表(219)departmental budget 部门预算(220)depreciation 折旧(221)dispatch note 发运单(222)development cost 开发成本(223)differential cost 差别成本(224)direct h
20、ours yield 直接工时产出率(225)direct labor cost-standard 标准直接人工成本(226)direct labor efficiency-variance 直接人工效率差异(227)direct labor ratevariance 直接人工费率差异(228)direct labor total-variance 直接人工总差异(229)direct material mix-variance 直接材料结构差异(230)direct price-variance 直接材料价格差异(231)direct material total-variance 直接材料
21、总差异(232)direct materials usage-variance 直接材料用量差异(233)direct materials yield-variance 直接材料产出率差异(234)direct cost 直接成本(235)direct debit 直接借项(236)direct hours yield 直接小时产出率(237)direct labor cost percentage rate 直接人工成本百分比(238)direct labor hour rate 直接人工小时率(239)directs on indirect work 间接工作事项上的工时(240)disc
22、ount rate 贴现率(241)discounted cash flow 现金流量贴现(242)discretionary cost 酌量成本(243)distribution cost 摊销成本(244)diversions 移用(245)diverted hours 移用小时(246)diverted hours ratio 移用工时比率(247)dividend 股利(248)dividend cover 股利产出率(249)dividend per share 每股股利(250)dog 疲软产品(251)double entry accounting 复式会计(252)double
23、-entry book-keeping 复式薄记(253)doubtful debts 可疑债务(254)down time 停工时间(255)dynamic programming 动态规划(256)earning per share 每股盈利(257)earning ratio 市盈率(258)economic order quantity(EOQ)经济订购批量(259)efficient market hypothesis 有效市场假设(260)efficiency ration 效率性比率(261)element of cost 成本要素(262)entity 经济个体(262)env
24、ironmental audit 环境审计(263)environmental impact assessment 环境影响评价(264)EOQ 经济订购批量(265)equity 权益(266)equity method of accounting 权益法会计计算(267)equity share capital 权益股本(268)equivalent units 当量(269)event 事项(270)exceptional items 例外事项(271)expected value 期望值(272)expenditure 支出(273)expenses 费用(274)external a
25、udit 外部审计(275)external failure cost 外部损失成本(276)extraordinary items 非常事项(277)factory good 让售商品(278)factoring 应收帐款让售(279)fail value 公允价值(280)feedback 反馈(281)FIFO 先近先出法(282)final accounts 年终报表(283)finance lease 融资租赁(284)financial accounting 财务会计(285)financial accounts calendar adjustment 财务报表的日历时间调整(28
26、6)financial management 财务管理(287)financial planning 财务计划(288)financial statement 财务报表(289)finished goods 完成品(290)fixed asset 固定资产(291)fixed overhead 固定制造费用(292)fixed asset turnover 固定资产周转率(293)fixed assets register 固定资产登记薄(294)fixed cost 固定成本(295)flexed budget 变动限额预算(296)flexible budget 弹性预算(297)floa
27、t time 浮动时间(298)floating charge 流动抵押(299)flow of funds statement 资金流量表(300)forecasting 预测(301)founders shares 发起人股份(302)full capacity 满负荷生产能力(303)function costing 职能成本计算(304)functional budget 职能预算(305)fund accounting 基金会计(306)fundamental accounting concept 基础会计概念(307)fungible assets 可互换资产(308)futuri
28、stic planning 远景计划G(309)gap analysis 间距分析G(310)gearing 举债经营比率 (杠杆)(311)goal congruence 目标一致性(312)going concern concept 持续经营概念(313)goods received note 商品收讫单(314)goodwill 商誉G(315)gross dividend yield 总股息产出率(316)gross margin 总边际(317)gross profit 毛利润(318)gross profit percentage 毛利润百分比(319)group 企业集团(320
29、)group accounts 集团报表(312)high-geared 高结合杠杆( 比例)(313)hire purchase 租购(314)historical cost 历史成本(315)historical cost accounting 历史成本会计(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 非记名帐户I(322)imprest syst
30、em 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
31、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 re
32、gister 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 日记帐J(354)just-in-time(JIT)适时制度J(355)jusy-in-time production 适时生产J(356)
33、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 分类帐户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L(366)life cycle costing 寿命周期成本计算L(367)LIFO 后近先出法L(368)limited l
34、iability 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 palnning 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(
35、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)mana
36、gement 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
37、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 va
38、lue 净帐面价值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 名义帐户N(420)nominal share capital 名义股本N(421)nominal holding 代理持有股份N(422)non-ad
39、justing events 非调整事项N(423)non-financial performance measurement 非财务业绩计量N(424)non-intergrated 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(4
40、31)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
41、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)paret
42、o 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 应付款项帐户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 c
43、ost 期间成本P(464)perpetual inventory 永续盘存P(465)personal account 记名帐户P(466)PEPT 项目评审法P(467)petty cash account 备用金帐户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 b
44、alance 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
45、 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 cos
46、ting 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 tu
47、rnover 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 采购帐户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
