american accounting association 美国会计协会
american institute of cpas 美国注册会计师协会
audit 审计
balance sheet 资产负债表
bookkeeping 簿记
cash flow prospects 现金流量预测
certificate in internal auditing 内部审计证书
certificate in management accounting 管理会计证书
certificate public accountant注册会计师
cost accounting 成本会计
external users 外部使用者
financial accounting 财务会计
financial accounting standards board 财务会计准则委员会
financial forecast 财务预测
generally accepted accounting principles 公认会计原则
general-purpose information 通用目的信息
government accounting office 政府会计办公室
income statement 损益表
institute of internal auditors 内部审计师协会
institute of management accountants 管理会计师协会
integrity 整合性
internal auditing 内部审计
internal control structure 内部控制结构
internal revenue service 国内收入署
internal users 内部使用者
management accounting 管理会计
return of investment 投资回报
return on investment 投资报酬
securities and exchange commission 证券交易委员会
statement of cash flow 现金流量表
statement of financial position 财务状况表
tax accounting 税务会计
accounting equation 会计等式
articulation 勾稽关系
assets 资产
business entity 企业个体
capital stock 股本
corporation 公司
cost principle 成本原则
creditor 债权人
deflation 通货紧缩
disclosure 批露
expenses 费用
financial statement 财务报表
financial activities 筹资活动
going-concern assumption 持续经营假设
inflation 通货膨涨
investing activities 投资活动
liabilities 负债
negative cash flow 负现金流量
operating activities 经营活动
owner's equity 所有者权益
partnership 合伙企业
positive cash flow 正现金流量
retained earning 留存利润
revenue 收入
sole proprietorship 独资企业
solvency 清偿能力
stable-dollar assumption 稳定货币假设
stockholders 股东
stockholders' equity 股东权益
window dressing 门面粉饰
account 帐户
基本词汇a (1)account 账户,报表 a (2)accounting postulate 会计假设 a (3)accounting valuation 会计计价 a (4)accountability concept 经营责任概念 a (5)accountancy 会计职业 a (6)accountant 会计师 a (7)accounting 会计 a (8)agency cost 代理成本 a (9)accounting bases 会计基础 a (10)accounting manual 会计手册 a (11)accounting period 会计期间 a (12)accounting policies 会计方针 a (13)accounting rate of return 会计报酬率 a (14)accounting reference date 会计参照日 a (15)accounting reference period 会计参照期间 a (16)accrual concept 应计概念 a (17)accrual expenses 应计费用 a (18)acid test ratio 速动比率(酸性测试比率) a (19)acquisition 收购 a (20)acquisition accounting 收购会计 a (21)adjusting events 调整事项 a (22)administrative expenses 行政管理费 a (23)amortization 摊销 a (24)analytical review 分析性复核 a (25)annual equivalent cost 年度等量成本法 a (26)annual report and accounts 年度报告和报表 a (27)appraisal cost 检验成本 a (28)appropriation account 盈余分配账户 a (29)articles of association 公司章程细则 a (30)assets 资产 a (31)assets cover 资产担保 a (32)asset value per share 每股资产价值 a (33)associated company 联营公司 a (34)attainable standard 可达标准 a (35)attributable profit 可归属利润 a (36)audit 审计 a (37)audit report 审计报告 a (38)auditing standards 审计准则 a (39)authorized share capital 额定股本 a (40)available hours 可用小时 a (41)avoidable costs 可避免成本b (42)back-to-back loan 易币贷款 b (43)back flush accounting 倒退成本计算 b (44)bad debts 坏帐 b (45)bad debts ratio 坏帐比率 b (46)bank charges 银行手续费 b (47)bank overdraft 银行透支 b (48)bank reconciliation 银行存款调节表 b (49)bank statement 银行对账单 b (50)bankruptcy 破产 b (51)basis of apportionment 分摊基础 b (52)batch 批量 b (53)batch costing 分批成本计算 b (54)beta factor b (市场)风险因素b b (55)bill 账单 b (56)bill of exchange 汇票 b (57)bill of lading 提单 b (58)bill of materials 用料预计单 b (59)bill payable 应付票据 b (60)bill receivable 应收票据 b (61)bin card 存货记录卡 b (62)bonus 红利 b (63)book-keeping 薄记 b (64)boston classification 波士顿分类 b (65)breakeven chart 保本图 b (66)breakeven point 保本点 b (67)breaking-down time 复位时间 b (68)budget 预算 b (69)budget center 预算中心 b (70)budget cost allowance 预算成本折让 b (71)budget manual 预算手册 b (72)budget period 预算期间 b (73)budgetary control 预算控制 b (74)budgeted capacity 预算生产能力 b (75)business center 经营中心 b (76)business entity 营业个体 b (77)business unit 经营单位 b (78)by-product 副产品c (79)called-up share capital 催缴股本 c (80)capacity 生产能力 c (81)capacity ratios 生产能力比率 c (82)capital 资本 c (83)capital assets pricing model 资本资产定价模型c (84)capital commitment 承诺资本 c (85)capital employed 已运用的资本 c (86)capital expenditure 资本支出 c (87)capital expenditure authorization 资本支出核准 c (88)capital expenditure control 资本支出控制 c (89)capital expenditure proposal 资本支出申请 c (90)capital funding planning 资本基金筹集计划 c (91)capital gain 资本收益 c (92)capital investment appraisal 资本投资评估 c (93)capital maintenance 资本保全 c (94)capital resource planning 资本资源计划 c (95)capital surplus 资本盈余 c (96)capital turnover 资本周转率 c (97)card 记录卡 c (98)cash 现金 c (99)cash account 现金账户 c (100)cash book 现金账薄 c (101)cash cow 金牛产品 c (102)cash flow 现金流量 c (103)cash flow budget 现金流量预算 c (104)cash flow statement 现金流量表 c (105)cash ledger 现金分类账 c (106)cash limit 现金限额 c (107)cca 现时成本会计 c (108)center 中心 c (109)changeover time 变更时间 c (110)chartered entity 特许经济个体 c (111)cheque 支票 c (112)cheque register 支票登记薄 c (113)classification 分类 c (114)clock card 工时卡 c (115)code 代码 c (116)commitment accounting 承诺确认会计 c (117)common cost 共同成本 c (118)company limited by guarantee 有限担保责任公司 c (119)company limited by shares 股份有限公司 c (120)competitive position 竞争能力状况 c (121)concept 概念 c (122)conglomerate 跨行业企业 c (123)consistency concept 一致性概念 c (124)consolidated accounts 合并报表 c (125)consolidation accounting 合并会计 c (126)consortium 财团 c (127)contingency plan 应急计划 c (128)contingent liabilities 或有负债 c (129)continuous operation 连续生产 c (130)contra 抵消 c (131)contract cost 合同成本 c (132)contract costing 合同成本计算 c (133)contribution centre 贡献中心 c (134)contribution chart 贡献图 c (135)control 控制 c (136)control account 控制账户 c (137)control limits 控制限度 c (138)controllability concept 可控制概念 c (139)controllable cost 可控制成本 c (140)conversion cost 加工成本 c (141)convertible loan stock 可转换为股票的贷款 c (142)corporate appraisal 公司评估 c (143)corporate planning 公司计划 c (144)corporate social reporting 公司社会报告 c (145)cost 成本 c (146)cost account 成本账户 c (147)cost accounting 成本会计 c (148)cost accounting manual 成本手册 c (149)cost adjustment 成本调整 c (150)cost allocation 成本分配 c (151)cost apportionment 成本分摊 c (152)cost attribution 成本归属 c (153)cost audit 成本审计 c (154)cost benefit analysis 成本效益分析 c (155)cost center 成本中心 c (156)cost driver 成本动因 c (157)cost of capital 资本成本 c (158)cost of goods sold 销货成本 c (159)cost of non-conformance 非相符成本 c (160)cost of sales 销售成本 c (161)cost reduction 成本降低 c (162)cost structure 成本结构 c (163)cost unit 成本单位 c (164)cost-volume-profit analysis(cvp) 本量利分析 c (165)costing 成本计算 c (166)credit note 贷项通知 c (167)credit report 信贷报告书 c (168)creditor 债权人 c (169)creditor days ratio 应付账款天数率 c (170)creditors ledger 应付账款分类账 c (171)critical event 关键事项 c (172)critical path 关键路线 c (173)cumulative preference shares 累积优先股 c (174)current asset 流动资产 c (175)current cost accounting 现时成本会计 c (176)current liabilities 流动负债 c (177)current purchasing power accounting 现时购买力会计 c (178)current ratio 流动比率 c (179)cut-off 截止 c (180)cvp 本量利分析 c (181)cycle time 周转时间d (182)debenture 债券 d (183)debit note 借项通知 d (184)debit capacity 举债能力 d (185)debt ratio 债务比率 d (186)debtor 债务人;应收账款d (187)debtor days ratio 应收账款天数率 d (188)debtors ledger 应收账款分类账 d (189)debtor' age analysis 应收账款账龄分析 d (190)decision driven costs 决策连动成本 d (191)decision tree 决策树 d (192)defects 次品 d (193)deferred expenditure 递延支出 d (194)deferred shares 递延股份 d (195)deferred taxation 递延税款 d (196)delivery note 交货单 d (197)departmental accounts 部门报表 d (198)departmental budget 部门预算 d (199)depreciation 折旧 d (200)dispatch note 发运单 d (201)development cost 开发成本 d (202)differential cost 差别成本 d (203)direct cost 直接成本 d (204)direct debit 直接借项 d (205)direct hours yield 直接小时产出率 d (206)direct labor cost percentage rate 直接人工成本百分比 d (207)direct labor hour rate 直接人工小时率 d (208)directs on indirect work 间接工作事项上的工时 d (209)discount rate 贴现率 d (210)discounted cash flow 现金流量贴现 d (211)discretionary cost 酌量成本 d (212)distribution cost 摊销成本 d (213)persions 移用 d (214)perted hours 移用小时 d (215)perted hours ratio 移用工时比率 d (216)pidend 股利 d (217)pidend cover 股利产出率 d (218)pidend per share 每股股利 d (219)dog 疲软产品 d (220)double entry accounting 复式会计 d (221)double-entry book-keeping 复式薄记 d (222)doubtful debts 可疑债务 d (223)down time 停工时间 d (224)dynamic programming 动态规划e (225)earning per share 每股盈利 e (226)earning ratio 市盈率 e (227)economic order quantity(eoq) 经济订购批量 e (228)efficient market hypothesis 有效市场假设 e (229)efficiency ration 效率性比率 e (230)element of cost 成本要素 e (231)entity 经济个体 e (232)environmental audit 环境审计 e (233)environmental impact assessment 环境影响评价 e (234)eoq 经济订购批量 e (235)equity 权益 e (236)equity method of accounting 权益法会计计算 e (237)equity share capital 权益股本 e (238)equivalent units 当量 e (239)event 事项 e (240)exceptional items 例外事项 e (241)expected value 期望值 e (242)expenditure 支出 e (243)expenses 费用 e (244)external audit 外部审计 e (245)external failure cost 外部损失成本 e (246)extraordinary items 非常事项f (247)factory goods 让售商品 f (248)factoring 应收帐款让售 f (249)fair value 公允价值 f (250)feedback 反馈 f (251)fifo 先近先出法 f (252)final accounts 年终报表 f (253)finance lease 融资租赁 f (254)financial accounting 财务会计 f (255)financial accounts calendar adjustment 财务报表的日历时间调整 f (256)financial management 财务管理 f (257)financial planning 财务计划 f (258)financial statement 财务报表 f (259)finished goods 完成品 f (260)fixed asset 固定资产 f (261)fixed overhead 固定制造费用 f (262)fixed asset turnover 固定资产周转率 f (263)fixed assets register 固定资产登记薄 f (264)fixed cost 固定成本 f (265)flexed budget 变动限额预算 f (266)flexible budget 弹性预算 f (267)float time 浮动时间 f (268)floating charge 流动抵押 f (269)flow of funds statement 资金流量表 f (270)forecasting 预测 f (271)founder's shares 发起人股份 f (272)full capacity 满负荷生产能力 f (273)function costing 职能成本计算 f (274)functional budget 职能预算 f (275)fund accounting 基金会计 f (276)fundamental accounting concept 基础会计概念 f (277)fungible assets 可互换资产 f (278)futuristic planning 远景计划g (279)gap analysis 间距分析 g (280)gearing 举债经营比率(杠杆) g (281)goal congruence 目标一致性 g (282)going concern concept 持续经营概念 g (283)goods received note 商品收讫单 g (284)goodwill 商誉 g (285)gross pidend yield 总股息产出率 g (286)gross margin 总边际 g (287)gross p...