中英文资产负债表格对照.docx

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1、基本词汇Aaccount账户,报表A(2)accountingpostulate会计假设A(3)accountingvaluation会计计价Aaccountabilityconcept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)agencyCoSt代理成本A(9)accountingbases会计基础A(10)accountingmanual会计手册A(ll)accountingperiod会计期间A(12)accountingpolicies会计方针A(13)accountingrateofreturn会计报酬

2、率A(14)accountingreferencedate会计参照日A(15)accountingreferenceperiod会计参照期间A(16)accrualconcept应计概念A(17)accrualexpenses应计费用A(18)acidtestratio速动比率(酸性测试比率)A(19)acquisition收购A(20)acquisitionaccounting收购A(21)adjustingevents调整事项A(22)administrativeexpenses行政管理费A(23)amortization摊销A(24)analyticalreview分析性复核A(25)a

3、nnualequivalentcost年度等量成本法A(26)annualreportandaccounts年度报告和报表A(27)叩PraiSalcost检验成本A(28)appropriationaccount盈余分配账户A(29)articlesofassociation公司章程细则A(30)assets资产A(31)assetscover资产担保A(32)assetvaluepershare每股资产价值A(33)associatedcompany联营公司A(34)attainablestandard可达标准A(35)attributableprofit可归属利润A(36)audit审计

4、A(37)auditreport审计报告A(38)auditingstandards审计准则A(39)authorizedsharecapital额定股本A(40)availablehours可用小时A(41)avoidablecosts可避免成本B(42)back-to-backloan易币贷款B(43)backflushaccounting倒退成本计算B(44)baddebts坏帐B(45)baddebtsratio坏帐比率B(46)bankcharges银行手续费B(47)bankoverdraft银行透支B(48)bankreconciliation银行存款调节表B(49)bankst

5、atement银行对账单B(50)bankruptcy破产B(51)basisofapportionment分摊基础B(52)batch批量B(53)batchcosting分批成本计算B(54)betafactorB(市场)风险因素BB(55)bill账单B(56)billofexchange汇票B(57)billoflading提单B(58)billofmaterials用料预计单B(59)billpayable应付票据B(60)billreceivable应收票据B(61)bincard存货记录卡B(62)bonus红利B(63)book-keeping薄记B(64)Bostonclas

6、sification波士顿分类B(65)breakevenchart保本图B(66)breakevenPoint保本点B(67)breaking-downtime复位时间B(68)budget预算B(69)budgetcenter预算中心B(70)budgetcostallowance预算B(71)budgetmanual预算手册B(72)budgetperiod预算期间B(73)budgetarycontrol预算控制B(74)budgetedcapacity预算生产能力B(75)businessCenter经营中心B(76)businessentity营业个体B(77)businessun

7、it经营单位B(78)by-product副产品C(79)called-upsharecapital催缴股本C(80)capacity生产能力C(81)capacityratios生产能力比率C(82)capital资本C(83)capitalassetspricingmodel资本资产计价模式C(84)capitalcommitment承诺资本C(85)capitalemployed已运用的资本C(86)capitalexpenditure资本支出C(87)capitalexpenditureauthorization资本支出核准C(88)capitalexpenditurecontrol资

8、本支出控制C(89)capitalexpenditureproposal资本支出申请C(90)capitalfundingplanning资本基金筹集计划C(91)capitalgain资本收益C(92)capitalinvestmentappraisal资本投资评估C(93)capitalmaintenance资本保全C(94)capitalresourceplanning资本资源计划C(95)capitalsurplus资本盈余C(96)capitalturnover资本周转率C(97)card记录卡C(98)cash现金C(99)cashaccount现金账户C(100)cashbook

9、现金账薄C(101)cashcow金牛产品C(102)cashflow现金流量C(103)cashflowbudget现金流量预算C(104)cashflowstatement现金流量表C(105)cashledger现金分类账C(106)cashlimit现金限额C(107)CCA现时成本会计C(108)center中心C(109)changeovertime变更时间C(IlO)Charteredentity特许经济个体C(Ill)Cheque支票C(112)chequeregister支票登记薄C(113)classification分类C(114)clockcard工时卡C(115)co

10、de代码C(116)commitmentaccounting承诺确认会计C(117)commoncost共同成本C(118)companylimitedbyguarantee有限担保责任公司C(119)companylimitedbyshares股份有限公司C(120)competitiveposition竞争能力状况C(121)concept概念C(122)conglomerate跨行业企业C(123)consistencyconcept一致性C(124)consolidatedaccounts合并报表C(125)consolidationaccounting合并会计C(126)consor

11、tium贝才团C(127)contingencyplan应急计划C(128)contingentliabilities或有负债C(131)contractcost合同C(132)contractcosting合同成本计算C(133)contributioncentre贡献中心C(134)contributionchart贡献图C(135)control控制C(136)controlaccount控制账户C(137)controllimits控制限度C(138)controllabilityconcept可控制概念C(139)controllablecost可控制成本C(140)conversi

12、oncost力口工成本C(Ml)ConvertibIeloanstock可转换为股票的贷款C(143)corporateplanning公司计划C(144)corporatesocialreporting公司社会报告C(145)cost成本C(146)costaccount成本贝妒C(147)costaccounting成本会计C(148)costaccountingmanual成本手册C(149)costadjustment调整C(150)costallocation分配C(151)costapportionment成本分摊C(152)costattribution成本归属C(153)cos

13、taudit成本审计C(154)costbenefitanalysis成本效益分析C(156)costdriver成本动因C(157)costofcapital资本成本C(158)costofgoodssold销货成本C(159)costofnon-conformance非相符成本C(160)costofsales销售成本C(161)costreduction成本降低C(162)coststructure成本结构C(163)costunit成本单位C(164)cost-volume-profitanalysis(CVP)本量利分析C(165)costing成本计算C(166)creditnot

14、e贷项通知C(167)creditreport信贷报告书C(169)creditordaysratio应付账款天数率C(170)creditorsledger应付账款分类账C(171)criticalevent关键事项C(172)criticalpath关键路线C(173)cumulativepreferenceshares累积优先股C(174)currentasset流动资产C(175)currentcostaccounting现时成本会计C(176)currentliabilities流动负债C(177)currentpurchasingpoweraccounting现时购买力会计C(17

15、8)currentratio；6比率C(179)cut-off截止C(180)CVP本量利分析C(181)cycletime周转时间D(182)debenture债券D(183)debitnote借项通知D(184)debitcapacity举债能力D(185)debtratio债务比率D(186)debtor债务人;应收账款D(187)debtordaysratio应收账款天数率D(188)debtorsledger应收账款分类账D(189)debtorageanalysis应收账款账龄分析D(190)decisiondrivencosts决策连动成本D(191)decisiontree决策

16、树D(192)defects次品D(193)deferredexpenditure递延支出D(194)deferredshares递延股份D(195)deferredtaxation递延税款D(196)deliverynote交货单D(197)departmentalaccounts部门报表D(198)departmentalbudget部门预算D(199)depreciation折旧D(200)dispatchnote发运单D(201)developmentcost开发D(202)differentialcost差别成本D(203)directcost直接成本D(204)directdebi

17、t直接借项D(205)directhoursyield直接小时产出率D(206)directlabourcostpercentagerate直接人工成本百分比D(207)directlabourhourrate直接人工小时率D(208)directsonindirectwork间接工作事项上的工时D(209)discountrate贝占现率D(210)discountedcashflow现金流量贴现D(211)discretionarycost酌量成本D(212)distributioncost摊销成本D(213)diversions移用D(214)divertedhours移用小时D(215

18、)divertedhoursratio移用工时比率D(216)dividend月捌D(217)dividendcover股利产出率D(218)dividendpershare每股股利D(219)dog疲软产品D(220)doubleentryaccounting复式会计D(221)double-entrybook-keeping复式薄记D(222)doubtfuldebts可疑债务D(223)downtime停工时间D(224)dynamicprogramming动态规划E(225)earningpershare每股盈利E(226)earningratio市盈率E(227)economicor

19、derquantity(EOQ)经济订购批量E(228)efficientmarkethypothesis有效市场假设E(229)efficiencyration效率性比率E(230)elementofcost要素E(231)entity经济个体E(232)environmentalaudit环境审计E(233)environmentalimpactassessment环境影响评价E(234)EOQ经济订购批量E(235)equity权益E(236)equitymethodofaccounting权益法会计计算E(237)equitysharecapital权益股本E(238)equivale

20、ntunits当量E(239)event事项E(240)eceptionalitems例外事项E(241)epectedvalue期望值E(242)ependiture支出E(243)expenses费用E(244)eternalaudit外部审计E(245)eternalfailurecost外部损失成本E(246)etraordinaryitems非常事项F(247)factorygoods让售商品F(248)factoring应收帐款让售F(249)fairvalue公允价值F(250)feedback反馈F(251)FIFO先近先出法F(252)finalaccounts年终报表F(2

21、53)financelease融资租赁F(254)financialaccounting财务会计F(255)financialaccountscalendaradjustment财务报表的日历时间调整F(256)financialmanagement财务管理F(257)financialplanning财务计划F(258)financialstatement财务报表F(259)finishedgoods完成品F(260)fixedasset固定资产F(261)fixedoverhead固定制造费用F(262)fixedassetturnover固定资产周转率F(263)fixedassetsr

22、egister固定资产登记薄F(264)fixedcost固定成本F(265)fleedbudget变动限额预算F(266)flexiblebudget弹性预算F(267)floattime浮动时间F(268)floatingcharge流动抵押F(269)flowoffundsstatement资金流量表F(270)forecasting预测F(271)foundersshares发起人股份F(272)fullcapacity满负荷生产能力F(273)functioncosting职能成本计算F(274)functionalbudget职能预算F(275)fundaccounting基金会计

23、F(276)fundamentalaccountingconcept基础会计概念F(277)fungibleassets可互换资产F(278)futuristicplanning远景计划G(279)gapanalysis间距分析G(280)gearing举债经营比率(杠杆)G(281)goalcongruence目标一致性G(282)goingconcernConCePt经营概念G(283)goodsreceivednote商品收讫单G(284)goodwill商誉G(285)grossdividendyield总股息产出率G(286)grossmargin总边际G(287)grossprof

24、it毛利润G(288)grossprofitpercentage号U润百分比G(289)group企业集团G(290)groupaccounts集团报表H(291)high-geared高结合杠杆(比例)H(292)hirepurchase租购H(293)historicalcost历史成本H(294)historicalcostaccounting历史成本会计H(295)hours小时H(296)hurdlerate最低可接受的报酬率I(297)idealstandard理想标准I(298)idlecapacityration闲置生产能力比率I(299)idletime闲置时间I(300)i

25、mpersonalaccounts非记名账户I(301)imprestsystem定额备用制度I(302)incomeandexpenditureaccount收益和支出报表I(303)incompleterecords不完善记录I(304)incrementalcost增量I(305)incrementalyield增量产出率I(3O6)indirectcost间接成本I(307)indirecthours间接小时I(308)insolvency无力偿付I(309)intangibleasset无形资产I(31O)integratedaccounts综合报表I(311)interdepend

26、encyconcept关联性概念I(312)interestcover利息保障倍数I(313)interlockingaccounts连锁报表I(314)internalaudit内部审计I(315)internalcheck内部牵制I(316)internalcontrolsystem内部控制体系I(317)internalfailurecost内部损失成本I(318)internalrateofreturn(IRR)内含报酬率I(319)inventory存货I(320)investment投资I(321)investmentCenter投资中心I(322)invoiceregister发

27、票登记薄I(323)issuedsharecapital已发行股本J(325)jobcard工作卡J(326)jobcosting工作成本计算J(327)jobsheet工作单J(328)jointcost联合邮J(329)jointproducts联产品J(330)jointstockcompany股份公司J(331)jointventure合资经营J(332)journal日记账J(333)just-in-time(J)适时制度J(334)just-in-timeproduction适时生产J(335)just-in-timepurchasing适时购买K(336)keyfactor关键因

28、素1.(337)labour人工L(338)labourtransfernote人工单1.(339)leaningcurve学习曲线1.(340)ledger分类账户1.(341)lengthoforderbook定单平均周期1.(342)letterofcredit信用证1.(343)leverage举债经营比率1.(344)liabilities负债1.(345)lifecyclecosting寿命周期成本计算1.(346)LIFO后近先出法1.(347)limitedliabilitycompany有限责任公司1.(348)limitingfactor限制因素1.(349)line-it

29、embudget明细支出预算1.(350)linerprogramming线SS划L(351)liquidassets变现资产1.(352)liquidation清算1.(353)liquidityratios易变现比率1.(354)loan贷款1.(355)loanCaPital借入资本1.(356)longrangeplanning长期计划1.(357)losttimerecord虚耗时间记录1.(358)lowgeared低结合杠杆(比例)1.(359)lowerofcostornetrealizablevalueconcept成本或可变净价孰低概念M(360)machinehourra

30、te机器小时率M(361)machinetimerecord机器时间记录M(362)managedcost管理成本M(363)managementaccounting管理会计M(364)managementaccountingconcept管理会计概念M(365)managementaccountingguides管理会计指导方针M(366)managementaudit管理审计M(367)managementbuy-out管理性购买产权M(368)managementbyexception例外WSJS则M(369)margin边际M(370)marginofsafetyration安全边际匕

31、碎M(371)margincost边际成本M(372)margincosting边际成本计算M(373)mark-down降低标价M(374)mark-up提高标价M(375)marketriskpremium市场分险补偿M(376)marketshare市场份额M(377)marketingcost营销成本M(378)matchingconcept配比概念M(379)materialityconcept重要性概念M(380)materialsrequisition领料单M(381)materialsreturnednote退料单M(382)materialstransfernote材料转移单

32、M(383)memorandumofassociation公司设立细则M(384)merger兼并M(385)mergeraccounting兼并会计M(386)minorityinterest少数股权M(387)mixedcost混合成本N(388)netassets净资产N(389)netbookvalue净账面价值N(390)netliquidfunds净可变现资金N(391)netmargin净边际N(392)netpresentvalue(NPV)净现值N(393)netprofit净利润N(394)netrealizablevalue可变现净值N(395)networth资产净值N

33、(396)networkanalysis网络分析N(397)noise干捞N(398)nominalaccount名义贝妒N(399)nominalsharecapital名殳本N(400)nominalholding代理持W股份N(401)non-adjustingevents非调整事项N(402)non-financialperformancemeasurement非财务业绩计量N(403)non-integratedaccounts非综合报表N(404)non-linerprogramming非线SS划N(405)non-votingshares无表决权的股份N(406)notional

34、cost名义N(407)numberofdaysstock存货周转天数N(408)numberofweeksstock存货周转周数O(409)objectiveclassification客体分类O(410)obsolescence陈旧O(411)offbalancesheetfinance资产负债表外筹资O(412)offerforsale标价出售O(413)operatingbudget经营预算O(414)operatinglease经营租赁O(415)operatingstatement营业报表O(416)operationtime操作时间0(417)operationalcontrol

35、经营控制0(418)operationalgearing经营杠杆0(419)operatingplans经营计划0(420)opportunitycost机会成本0(421)order定单0(422)ordinaryshares普通股0(423)out-of-datecheque过期支票0(424)overcapitalization过分资本化0(425)overhead制造费用0(426)overheadabsorptionrate制造费用分配率0(427)overheadcost制造费用0(428)overtrading超过营业资金的经营P(429)paidcheque已付支票P(430)

36、paid-upsharecapital认定股本P(431)parentcompany母公司P(432)paretodistribution帕累托分布P(433)participatingpreferenceshares参与优先股P(434)partnership合伙P(435)payableledger应付款项账户P(436)payback回收期P(437)paymentsandreceiptsaccount收入和支出报表P(438)paymentswithheld保留款额P(439)payroll工资单P(440)payrollanalysis工资分析P(441)percentageprof

37、itonturnover利润对营业额比率P(442)periodcost期间成本P(443)perpetualinventory永续盘存P(444)personalaccount记名账户P(445)PEPT项目评审法P(446)pettycashaccount备用金账户P(447)pettycashvoucher备用金凭证P(448)physicalinventory实地盘存P(449)planning计划P(450)planninghorizon计划时限P(451)planningperiod计划期间P(452)policycost政策成本P(453)positionaudit状况审计P(4

38、54)postbalancesheetevents资产负债表编后事项P(455)practicalcapacity实际生产能力P(456)pre-acquisitionlosses购置前损失P(457)pre-acquisitionprofits购置前利润P(458)preferenceshares优先股P(459)preferencecreditors优先债权人P(460)preferredcreditors优先债权人P(461)prepayments预付款项P(462)presentvalue现值P(463)preventioncost预防成本P(464)priceratio市盈率P(46

39、5)primecost主要成本P(466)primeentry-booksof原始分录登记薄P(467)principalbudgetfactor主要预算因素P(468)priorchargecapital优先股P(469)prioryearadjustments以前年度调整P(470)prioritybasebudgeting优先顺序体制的预算P(471)privatecompany私人公司P(472)pro-formainvoice预开发票P(473)problemchild问号产品P(474)processcosting分步成本计算P(475)processtime加工时间P(476)p

40、roductcost产品P(477)Productlifecycle产品寿命周期P(478)productioncost生产P(479)productioncostofsales售货成本P(480)productionvolumeratio生产业务量比率P(481)profitcenter利润中心P(482)profitperemployee每员工利润P(483)profitretainedfortheyear年度利润留存P(484)profittoturnoverratio利润对营业额比率P(485)profit-volumegraph利量图P(486)profitabilityindex盈

41、利指数P(487)programming规划P(488)projectevaluationandreviewtechnique项目评审法P(489)projection预计P(490)promissorynote本票P(491)prospectus募债说明书P(492)provisionsforliabilitiesandcharges偿债和费用准备P(493)prudentconcept稳健性P(494)publiccompany公开公司P(495)purchaseorder订购单P(496)purchaserequisition请购单P(497)purchaseledger采购账户Q(49

42、8)qualityrelatedcosts质量有关成本Q(499)queuingtime排队时间R(500)rate率R(501)ratio比率R(502)rationpyramid比率金字塔R(503)rawmaterial原材料R(504)receiptsandpaymentsaccount收入和支付报表R(505)receivableledger应收款项账户R(506)redeemableshares可赎回股份R(507)redemption赎回R(508)registeredsharecapital注册资本R(5O9)rejects废品R(510)relevancyconcept相关性

43、概念R(511)relevantcosts相关成本R(512)relevantrange相关范围R(513)reliabilityconcept可靠性概念R(514)replacementprice重置价格R(515)report报表R(516)reporting报告R(517)researchcost,applied应用性研究成本R(518)researchcost,pureorbasic理论或基础研究成本R(519)reserves留存收益R(520)residualincome乘除收益R(521)responsibilitycenter责任中心R(522)retentionmoney保留

44、款额R(523)returnoncapitalemployed运用资本报酬率R(524)returns退回R(525)revenue收入R(526)revenuecenter收入中心R(527)revenueexpenditure收益支出R(528)revenueinvestment收入性投资R(529)rightissue认股权发行R(530)rollingbudget滚动预算R(531)rollingforecast滚动预测S(532)salesledger销售分类账S(533)salesorder销售定单S(534)salesperemployee每员工销售额S(535)scrap废料S

45、(536)scripissue红股发行S(537)securedcreditors有担保的债权人S(538)segmentalreporting分部报告S(539)sellingcost销售成本S(540)semi-fixedcost半固定成本S(541)semi-variablecost半变动成本S(542)sensitivityanalysis敏感性分析S(543)servicecostCenter服务中心S(544)servicecosting服务成本计算S(545)set-uptime安装时间S(546)shadowprices影下介格S(547)share股票S(548)sharec

46、apital股份资本S(549)shareoptionscheme购股权证方案S(550)sharepremium股票溢价S(551)sightdraft即期汇票S(552)single-entrybook-keeping单式薄记S(553)sinkingfund偿债基金S(554)slacktime松弛时间S(555)socialresponsibilitycost社会责任成本S(556)soletrader独资经营者S(557)sourceandapplicationoffundsstatement资金来源和运用表S(558)specialordercosting特殊定单成本计算S(559)staffcosts职工成本S(560)statementofaccount营业账单S(561)statementofaffairs财务