常用會計(jì)英語詞匯全然詞匯A(1)accountA(5)accountancy會計(jì)職業(yè)A(6)accountant會計(jì)師A(7)accountingA(13)accountingrateofreturn間A(16)accrualconceptA(26)annualreportandaccountsA(27)appraisalcost檢驗(yàn)本鈔票A(28)appropriationaccount盈余分配賬戶A(29)articlesofassociation公司章程細(xì)那么A(30)assets資產(chǎn)A(31)assetscover資產(chǎn)擔(dān)保A(32)assetvaluepershare每股資產(chǎn)價(jià)值A(chǔ)(33)associatedcompany聯(lián)營公司A(34)attainablestandard可達(dá)標(biāo)準(zhǔn)A(35)attributableprofit可回屬利潤A(36)audit審計(jì)A(37)auditreport審計(jì)報(bào)告A(38)auditingstandards審計(jì)準(zhǔn)那么A(39)authorizedsharecapital額定股本A(40)availablehours可用小時A(41)avoidablecosts可防止本鈔票B(42)back-to-backloan易幣貸款B(43)backflushaccounting倒退本鈔票計(jì)算B(44)baddebts壞帳B(45)baddebtsratioB(49)bankstatementB(53)batchcostingB(54)betafactorB(市場)風(fēng)險(xiǎn)因素BB(55)billB(63)book-keeping薄記B(64)Bostonclassification波士頓分類B(65)breakevenchart保本圖B(66)breakevenpoint保本點(diǎn)B(67)breaking-downtime復(fù)位時刻B(68)budget預(yù)算B(69)budgetcenter預(yù)算中心B(70)budgetcostallowance預(yù)算本鈔票折讓B(71)budgetmanual預(yù)算手冊B(72)budgetperiod預(yù)算期間B(73)budgetarycontrol預(yù)算操縱B(74)budgetedcapacity預(yù)算生產(chǎn)能力B(75)businesscenter經(jīng)營中心B(76)businessentity營業(yè)個體B(77)businessunit經(jīng)營單位B(78)by-product副產(chǎn)品C(79)called-upsharecapital生產(chǎn)能力C(81)capacityratios生產(chǎn)能力比率C(82)capital價(jià)模式C(84)capitalcommitment出核準(zhǔn)C(88)capitalexpenditurecontrolC(89)capitalexpenditureproposalC(90)capitalfundingplanning劃C(91)capitalgain估C(93)capitalmaintenanceC(95)capitalsurplus資本周轉(zhuǎn)率C(97)card記錄卡C(98)cash現(xiàn)金C(99)cashaccount現(xiàn)金賬戶C(100)cashbook現(xiàn)金賬薄C(101)cashcow金牛產(chǎn)品C(102)cashflow現(xiàn)金流量C(103)cashflowbudgetC(105)cashledger現(xiàn)金限額C(107)CCA現(xiàn)時本鈔票會計(jì)C(108)centerC(111)chequeC(115)code責(zé)任公司C(119)companylimitedbyshares股份有限公司C(120)competitiveposition競爭能力狀況C(121)concept概念C(122)conglomerateC(126)consortiumC(131)contractcost操縱C(136)controlaccountC(139)controllablecostC(141)convertibleloanstock可轉(zhuǎn)換為股票的貸款C(142)corporateappraisal公司評估C(143)corporateplanning公司方案C(144)corporatesocialreporting公司社會報(bào)告C(145)cost本鈔票C(146)costaccountC(155)costcenterC(160)costofsalesC(164)cost-volume-profitanalysis(CVP)本量利分析C(165)costing本鈔票計(jì)算C(166)creditnote股C(174)currentassetC(176)currentliabilitiesC(178)currentratio截止C(180)CVPD(185)debtratioD(187)debtordaysratio應(yīng)收賬款天數(shù)率D(188)debtorsledger應(yīng)收賬款分類賬D(189)debtor'ageanalysis應(yīng)收賬款賬齡分析D(190)decisiondrivencosts決策連動本鈔票D(191)decisiontree決策樹D(192)defects折舊D(200)dispatchnote發(fā)運(yùn)單D(201)developmentcostD(206)directlabourcostpercentagerate直截了當(dāng)人工本鈔票百分比D(207)directlabourhourrate直截了當(dāng)人工小時率D(208)directsonindirectwork間接工作事項(xiàng)上的工時D(209)discountrate貼現(xiàn)率D(210)discountedcashflow股利D(217)dividendcoverD(222)doubtfuldebtsE(228)efficientmarkethypothesis有效市場假設(shè)E(229)efficiencyration礙事評價(jià)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)equitysharecapitalE(238)equivalentunitsE(244)externalauditE(246)extraordinaryitemsF(250)feedbackF(253)financeleaseF(254)financialaccountingF(260)fixedasset固定資產(chǎn)F(261)fixedoverheadF(277)fungibleassets可互換資產(chǎn)F(278)futuristicplanningG(283)goodsreceivednoteG(286)grossmarginG(289)group企業(yè)集團(tuán)G(290)groupaccountsH(291)high-geared高結(jié)合杠桿(比例)H(292)hirepurchase租購H(293)historicalcost歷史本鈔票H(294)historicalcostaccounting歷史本鈔票會計(jì)H(295)hours小時H(296)hurdlerateI(299)idletimeI(303)incompleterecordsI(319)inventoryI(320)investment投資I(321)investmentcenter投資中心I(322)invoiceregister發(fā)票登記薄I(323)issuedsharecapital已發(fā)行股本J(324)job定單J(325)jobcard工作卡J(326)jobcosting工作本鈔票計(jì)算J(327)jobsheet工作單J(328)jointcost聯(lián)合本鈔票J(329)jointproducts聯(lián)產(chǎn)品J(330)jointstockcompany股份公司J(331)jointventure合資經(jīng)營J(332)journal日記賬J(333)just-in-time(JIT)適時制度J(334)just-in-timeproductionJ(335)just-in-timepurchasingK(336)keyfactor要害因素L(337)labourL(339)leaningcurveL(340)ledger分類賬戶L(341)lengthoforderbook定單平均周期L(342)letterofcreditL(343)leverageL(348)limitingfactorL(349)line-itembudget明細(xì)支出預(yù)算L(350)linerprogramming線性L(351)liquidassets變現(xiàn)資產(chǎn)L(352)liquidation清算L(353)liquidityratios易變現(xiàn)比率L(354)loan貸款L(355)loancapital計(jì)指導(dǎo)方針M(366)managementaudit治理審計(jì)M(367)managementbuy-out治理性購置產(chǎn)權(quán)M(368)managementbyexception例外治理原那么M(369)marginM(371)margincostM(374)mark-up提高標(biāo)價(jià)M(375)marketriskpremium市場分險(xiǎn)補(bǔ)償M(376)marketshare市場份額M(377)marketingcost營銷本鈔票M(378)matchingconcept配比概念M(379)materialityconcept重要性概念M(380)materialsrequisition領(lǐng)料單M(381)materialsreturnednote退料單M(382)materialstransfernote材料轉(zhuǎn)移單M(383)memorandumofassociation公司設(shè)立細(xì)那么M(384)mergerN(402)non-financialperformancemeasurement非財(cái)務(wù)業(yè)績計(jì)量N(403)non-integratedaccounts非綜合報(bào)表N(404)non-linerprogramming非線性N(405)non-votingshares無表決權(quán)的股份N(406)notionalcost名義本鈔票N(407)numberofdaysstock存貨周轉(zhuǎn)天數(shù)N(408)numberofweeksstock存貨周轉(zhuǎn)周數(shù)O(409)objectiveclassification客體分類O(410)obsolescence陳舊O(411)offbalancesheetfinance資產(chǎn)負(fù)債表外籌資O(412)offerforsaleO(425)overheadO(426)overheadabsorptionrate制造費(fèi)用分配率O(427)overheadcost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(430)paid-upsharecapital股P(434)partnership合伙P(435)payableledger出報(bào)表P(438)paymentswithheld業(yè)額比率P(442)periodcost期間本鈔票P(443)perpetualinventory永續(xù)盤存P(444)personalaccount記名賬戶P(445)PEPT工程評審法P(446)pettycashaccount備用金賬戶P(447)pettycashvoucher備用金憑證P(448)physicalinventory實(shí)地盤存P(449)planning方案P(450)planninghorizon后事項(xiàng)P(455)practicalcapacityP(458)preferenceshares市盈率P(465)primecostP(467)principalbudgetfactor預(yù)算P(471)privatecompany私人公司P(472)pro-formainvoice預(yù)開發(fā)票P(473)problemchild咨詢號產(chǎn)品P(474)processcosting分步本鈔票計(jì)算P(475)processtime加工時刻P(476)productcost產(chǎn)品本鈔票P(477)Productlifecycle產(chǎn)品壽命周期P(478)productioncost生產(chǎn)本鈔票P(479)productioncostofsales售貨本鈔票P(480)productionvolumeratio率P(481)profitcenter存P(484)profittoturnoverratio率P(485)profit-volumegraph利量圖P(486)profitabilityindex盈利指數(shù)P(487)programmingP(488)projectevaluationandreviewtechnique工程評審法P(489)projection估量P(490)promissorynote本票P(491)prospectus募債講明書P(492)provisionsforliabilitiesandcharges償債和費(fèi)用預(yù)備P(493)prudentconcept穩(wěn)健性概念P(494)publiccompany公開公司P(495)purchaseorder訂購單P(496)purchaserequisition請購單P(497)purchaseledger采購賬戶Q(498)qualityrelatedcosts質(zhì)量有關(guān)本鈔票Q(499)queuingtime排隊(duì)時刻R(500)rate率R(501)ratio比率R(502)rationpyramid付報(bào)表R(505)receivableledgerR(509)rejectsR(516)reportingR(518)researchcost,pureorbasic理論或根底研究本鈔票R(519)reserves酬率R(524)returnsR(527)revenueexpenditure收益支出R(528)revenueinvestmentS(535)scrapS(536)scripissueS(544)servicecosting影子價(jià)格S(547)share股票S(548)sharecapital股份資本S(549)shareoptionscheme購股權(quán)證方案S(550)sharepremium股票溢價(jià)S(551)sightdraft即期匯票S(552)single-entrybook-keepingS(553)sinkingfundS(555)socialresponsibilitycostS(556)soletraderS(558)specialordercosting特殊定單本鈔票計(jì)算S(559)staffcosts職工本鈔票S(560)statementofaccount營業(yè)賬單S(561)statementofaffairs財(cái)務(wù)狀況表S(562)statutory