會計英文常用詞匯常用會計英語詞匯【字體：大中小】【打印】基本詞匯A(1)account賬戶，報表A(2)accountingpotulate會計假設A(3)accountingvaluation會計計價A(4)accountabilityconcept經營責任概念A(5)accountancy會計職業A(6)accountant會計師A(7)accounting會計A(8)agencycot代理成本A(9)accountingbae會計基礎A(10)accountingmanual會計手冊A(11)accountingperiod會計期間A(12)accountingpolicie會計方針A(13)accountingrateofreturn會計報酬率A(14)accountingreferencedate會計參照日A(15)accountingreferenceperiod會計參照期間A(16)accrualconcept應計概念A(17)accruale某pene應計費用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A(21)adjutingevent調整事項A(22)adminitrativee某pene行政管理費A(23)amortization攤銷A(24)analyticalreview分析性復核A(25)annualequivalentcot年度等量成本法A(26)annualreportandaccount年度報告和報表A(27)appraialcot檢驗成本A(28)appropriationaccount盈余分配賬戶A(29)articleofaociation公司章程細則A(30)aet資產A(31)aetcover資產擔保A(37)auditreport審計報告A(38)auditingtandard審計準則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倒退成本計算B(44)baddebt壞帳B(45)baddebtratio壞帳比率B(46)bankcharge銀行手續費B(47)bankoverdraft銀行透支B(48)bankreconciliation銀行存款調節表B(49)banktatement銀行對賬單B(50)bankruptcy破產B(51)baiofapportionment分攤基礎B(52)batch批量B(53)batchcoting分批成本計算B(54)betafactorB(市場)風險因素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<熠NodoaMmlpu①d<(68)o?5f汨權<熠lobuou曾mlpug<(88)o蛀^汨權<熠uo?>—I切ZEOfn宮Jm±pu①d<(依)0牝鰥炬44Km<m宅POUISUOE5獸1￡1粉。(財)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?瞇堅國EqE?>—13曾二?>—lq09)9驅瞇*y國Eqo>gI=q(6gmM44M<^I.2J巽旨』0二?>—lqoogmC(94)capitalreourceplanning資本資源計劃C(95)capitalurplu資本盈余C(96)capitalturnover資本周轉率C(97)card記錄卡C(98)cah現金C(99)cahaccount現金賬戶C(100)cahbook現金賬薄C(101)cahcow金牛產品C(102)cahflow現金流量C(103)cahflowbudget現金流量預算C(104)cahflowtatement現金流量表C(105)cahledger現金分類賬C(106)cahlimit現金限額C(107)CCA現時成本會計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跨行業企業C(123)conitencyconcept一致性概念C(124)conolidatedaccount合并報表C(125)conolidationaccounting合并會計C(126)conortium財團C(127)contingencyplan應急計劃C(128)contingentliabilitie或有負債C(129)continuouoperation連續生產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可轉換為股票的貸款C(142)corporateappraial公司評估C(143)corporateplanning公司計劃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『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借項通知D(184)debitcapacity舉債能力D(185)debtratio債務比率D(186)debtor債務人;應收賬款D(187)debtordayratio應收賬款天數率D(188)debtorledger應收賬款分類賬D(189)debtor'ageanalyi應收賬款賬齡分析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部門預算D(199)depreciation折舊D(200)dipatchnote發運單D(201)developmentcot開發成本D(202)differentialcot差別成本D(203)directcot直接成本D(204)directdebit直接借項D(205)directhouryield直接小時產出率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間接工作事項上的工時D(209)dicountrate貼現率D(210)dicountedcahflow現金流量貼現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股利產出率D(218)dividendperhare每股股利D(219)dog疲軟產品D(224)dynamicprogramming動態規劃E(225)earningperhare每股盈利E(226)earningratio市盈率E(227)economicorderquantity(EOQ)經濟訂購批量E(228)efficientmarkethypothei有效市場假設E(229)efficiencyration效率性比率E(230)elementofcot成本要素E(231)entity經濟個體E(232)environmentalaudit環境審計E(233)environmentalimpactaement環境影響評價E(234)EOQ經濟訂購批量E(235)equity權益E(236)equitymethodofaccounting權益法會計計算E(237)equityharecapital權益股本E(238)equivalentunit當量E(239)event事項E(240)e某ceptionalitem例外事項E(241)e某pectedvalue期望值E(242)e某penditure支出E(243)e某pene費用E(244)e某ternalaudit外部審計E(245)e某ternalfailurecot外部損失成本E(246)e某traordinaryitem非常事項F(247)factorygood讓售商品F(248)factoring應收帳款讓售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財務會計F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