会计(acca)词汇解析
(1) absorbed overhead 已吸收制造费用
(2) ABC 作业基础成本计算
(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 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)
(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 cost 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 share 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 apportionment 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
(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 entity 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 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) contribution 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 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 calendar 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 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 ratio 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 ration 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) debtor’ age analysis 应收帐款帐龄分析
(211) decision driven costs 决策连动成本
(212) decision 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 hours 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 rate—variance 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) discount 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 hour’s 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-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) environmental 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 audit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(286)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)float 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)founder’s 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)futuristic planning 远景计划
G (309)gap analysis 间距分析
G (310)gearing 举债经营比率(杠杆)
G (311)goal congruence 目标一致性
G (312)going concern concept 持续经营概念
G (313)goods received note 商品收讫单
G (314)goodwill 商誉
G (315)gross dividend yield 总股息产出率
G (316)gross margin 总边际
G (317)gross profit 毛利润
G (318)gross profit percentage 毛利润百分比
G (319)group 企业集团
G (320)group accounts 集团报表
H (312)high-geared 高结合杠杆(比例)
H (313)hire purchase 租购
H (314)historical cost 历史成本
H (315)historical cost accounting 历史成本会计
H (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 system 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 register 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)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 负债
L (366)life cycle costing 寿命周期成本计算
L (367)LIFO 后近先出法
L (368)limited liability 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 变现资产
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 (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)management 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 value 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-adjusting 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 (431)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 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)pareto 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 cost 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 balance 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 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 costing 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 turnover 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
R (523)ration pyramid 比率金字塔
R (524)raw material 原材料
R (525)receipts and payments account 收入和支付报表R (526)receivable ledger 应收款项帐户
R (527)redeemable shares 可赎回股份
R (528)redemption 赎回
R (529)registered share capital 注册资本
R (530)rejects 废品
R (531)relevancy concept 相关性概念
R (532)relevant costs 相关成本
R (533)relevant range 相关范围
R (534)reliability concept 可靠性概念
R (535)replacement price 重置价格
R (536)report 报表
R (537)reporting 报告
R (538)research cost, applied 应用性研究成本
R (539)research cost, pure or basic 理论或基础研究成本R (540)reserves 留存收益
R (541)residual income 剩余收益
R (542)responsibility center 责任中心
R (543)retention money 保留款额
R (544)return on capital employed 运用资本报酬率
R (545)returns 退回
R (546)revenue 收入
R (547)revenue center 收入中心
R (548)revenue expenditure 收益支出
R (549)revenue investment 收入性投资
R (550)right issue 认股权发行
R (551)rolling budget 滚动预算
R (552)rolling forecast 滚动预测
S (553)sales ledger 销售分类帐
S (554)sales order 销售定单
S (555)sales per employee 每员工销售额
S (556)scrap 废料
S (557)scrip issue 红股发行
S (558)secured creditors 有担保的债权人
S (559)segmental reporting 分部报告
S (560)selling cost 销售成本
S (561)semi-fixed cost 半固定成本
S (562)semi-variable cost 半变动成本
S (563)sensitivity analysis 敏感性分析
S (564)service cost center 服务成本中心
S (565)service costing 服务成本计算
S (566)set-up time 安装时间
S (567)shadow prices 影子价格
S (568)share 股票
S (569)share capital 股份资本
S (570)share option scheme 购股权证方案
S (571)share premium 股票溢价
S (572)sight draft 即期汇票
S (573)single-entry book-keeping 单式薄记
S (574)sinking fund 偿债基金
S (575)slack time 松驰时间
S (576)social responsibility cost 社会责任成本
S (577)sole trader 独资经营者
S (578)source and application of funds statement 资金来源和运用表S (579)special order costing 特殊定单成本计算
S (580)staff costs 职工成本
S (581)standard 标准
S (582)standard accounting practice 标准会计实务
S (583)standard cost 标准成本
S (584)standard costing 标准成本计算
S (585)standard direct labour cost 标准直接人工
S (586)standard hour 标准小时
S (587)standard minute 标准分钟
S (588)standard performace-labour 标准人工业绩
S (589)standard time 标准时间
S (590)standard order 经常性定单
S (591)statement of account 营业帐单
S (592)statement of affairs 财务状况表
S (593)statutory body 法定实体
S (594)stock 存货
S (595)stock control 存货控制
S (596)stock turnover 存货周转率
S (597)stocktaking 盘点存货
S (598)stores requisition 领料申请单
S (599)strategic business unit 战略性经营单位
S (600)strategic management accounting 战略管理会计
S (601)strategic planning 战略计划
S (602)strategy 战略
S (603)subjective classification 主体分类
S (604)subscribed share capital 已认购的股本
S (605)subsidiary undertaking 子公司
S (606)sunk cost 沉没成本
S (607)supply estimate 预算估计
S (608)supply expenditure 预算支出
S (609)suspense account 暂记帐户
S (610)SWOT analysis 长处和短处,机会和威胁分析
S (611)system 制度,体系
T (612)tactical planning 策略计划
T (613)tactics 策略
T (614)take-over 接收
T (615)tangible asset 有形资产
T (616)tangible fixed asset statement 有形固定资产表
T (617)target cost 目标成本
T (618)terotechnology 设备综合工程学
T (619)throughput accounting 生产量会计
T (620)time 时间
T (621)time sheet 时间记录表
T (622)total assets 总资产
T (623)total quality management 全面质量管理
T (624)total stocks 存货总计
T (625)trade creditors 购货客户(应付帐款)
T (626)trade debtors 销货客户(应收帐款)
T (627)trading profit and loss account 营业损益表
T (628)transfer price 转让价格
T (629)transit time 中转时间
T (630)treasurership 财务长制度
T (631)trail balance 试算平衡表
T (632)turnover 营业额
U (633)uncalled share capital 未催缴股本
U (634)under capitalization 不足资本化
U (635)under or over-absorbed overhead 少吸收或多吸收的制造费用U (636)uniform accounting 统一会计
U (637)uniform costing 统一成本计算
U (638)unissued share capital 未发行股本
V (639)value 价值
V (640)value added 增值
V (641)value analysis 价值分析
V (642)value for money audit 经济效益审计
V (643)variable cost 变动成本
V (644)variable cost of sales 销售的变动成本
V (645)variance 差异
V (646)variance accounting 差异会计
V (647)variance administrative cost 行政管理费用差异
V (648)variance analysis 差异分析
V (649)variance budget 预算差异
V (650)variance direct labour efficiency 直接人工效率差异
V (651)variance direct labour rate 直接人工费率差异
V (652)variance direct labour total 直接人工总差异
V (653)variance direct material mix 直接材料结构差异
V (654)variance direct materials price 直接材料价格差异
V (655)variance direct materials total 直接材料总差异
V (656)variance direct material usage 直接材料用量差异
V (657)variance direct material yield 直接材料产出率差异
V (658)variance fixed production overhead expenditure
固定生产性制造费用耗费差异
V (659)variance fixed production overhead total 固定生产性制造费用总差异V (660)variance fixed production overhead volume
固定生产性制造费用业务量差异
V (661)variance market share 市场份额差异
V (662)variance market size 市场规模差异
V (663)variance marketing cost 营销成本差异
V (664)variance operational 经营差异
V (665)variance operational price 经营价格差异
V (666)variance operation usage 经营用量差异
V (667)variance planning 计划差异
V (668)variance planning price 计划价格差异
V (669)variance quality cost 质量成本差异
V (670)variance revision 标准修订差异
V (674)variance sales mix contribution 销售贡献毛益差异
V (675)variance sales mix profit 销售结构利润差异
V (676)variance sales quantity contribution 销售数量贡献毛益差异
V (677)variance sales quanity profit 销售数量利润差异
V (678)variance sales turnover 销售收入差异
V (679)variance sales volume contribution 销售业务量贡献毛益差异
V (680)variance sales volume profit 销售业务量利润差异
V (681)variance selling price 销售价格差异
V (682)variance total profit 总利润差异
V (683)variance variable production overhead efficiency
变动生产性制造费用效率差异
V (684)variance variable production overhead expenditure
变动生产性制造费用耗费差异
V (685)variance variable production overhead total
变动生产性制造费用总差异
V (686)virement 预算流用
V (687)vote 表决
V (688)voucher 凭证
W (689)waiting time 等候时间
W (690)waste 废品(料)
W (691)wasting asset 递耗资产
W (692)weighted average cost of capital 资本的加权平均成本W (693)weighted average price 加权平均价格
W (694)with resource 有追索权
W (695)without recourse 无追索权
W (696)working capital 营运资本
W (697)write-down 减值
Z (698)zero base budgeting 零基预算
Z (699)zero coupon bond 无息债券
Z (700)Z score 破产预测计分法
常用会计类英语词汇汇总
常用会计类英语词汇汇总基本词汇 A(1)account账户,报表 A(2)accountingpostulate会计假设 A(3)accountingvaluation会计计价 A(4)accountabilityconcept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(11)accountingperiod会计期间 A(12)accountingpolicies会计方针 A(13)accountingrateofreturn会计报酬率 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收购会计 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)annualequivalentcost年度等量成本法 A(26)annualreportandaccounts年度报告和报表 A(27)appraisalcost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 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
会计(acca)词汇
(1) absorbed overhead 已吸收制造费用 (2) ABC 作业基础成本计算 (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 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) (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 cost 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
ACCA考试必备财务英语词汇
(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) (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 cost检验成本 (35)Appropriation account盈余分配帐户 (36)Articles of association公司章程细则
常见会计英语词汇
常见会计英语词汇
会计常用词汇（一） 一、资产类Assets 流动资产Current assets 货币资金Cash and cash equivalents 现金Cash 银行存款Cash in bank 其他货币资金Other cash and cash equivalents 外埠存款Other city Cash in bank 银行本票Cashier''s cheque 银行汇票Bank draft 信用卡Credit card 信用证保证金L/C Guarantee deposits 存出投资款Refundable deposits 短期投资Short-term investments 股票Short-term investments - stock 债券Short-term investments - corporate bonds 基金Short-term investments - corporate funds 其他other 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable 应收票据Note receivable 银行承兑汇票Bank acceptance
商业承兑汇票Trade acceptance 应收股利Dividend receivable 应收利息Interest receivable 应收账款Account receivable 其他应收款Other notes receivable 坏账准备Bad debt reserves 预付账款Advance money 应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories 物资采购Supplies purchasing 原材料Raw materials 包装物Wrappage 低值易耗品Low-value consumption goods 材料成本差异Materials cost variance 自制半成品Semi-Finished goods 库存商品Finished goods 商品进销差价Differences between purchasing and selling price 委托加工物资Work in process - outsourced 委托代销商品Trust to and sell the goods on a commission basis 受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves
acca 专业词汇表[精彩]
acca 专业词汇表[精彩] 序号英语汉语 履行职责的工作能力 1 ability to perform the work 承接业务的程序 2 acceptance procedures 经管责任 3 accountability 会计估计 4 accounting estimate 应收帐款名单 5 accounts receivable listing 应收账款 6 accounts receivable 应计项目名单 7 accruals listing 应计项目 8 accruals 准确性 9 accuracy 否定意见 10 adverse opinion 帐龄分析法 11 aged analysis 代理人 12 agents 程序审查(约定审计业务) 13 agreed-upon procedures 分析错误 14 analysis of errors 不正常的错误 15 anomalous error 任命(职业道德) 16 appointment ethics 任命 17 appointment 联合企业 18 associated firms 注册会计师(ACCA) 19 association of chartered certified accounts(ACCA) 承担鉴证业务 20 assurance engagement 鉴证 21 assurance
审计,审核,核数 22 audit 接受审计 23 audit acceptance 审计方法 24 audit approach 审计委员会,审计小组 25 audit committee 审计业务约定书 26 ahudit engagement 审计评价 27 audit evaluation 审计证据 28 audit evidence 审计计划 29 audit plan 审计程序 30 audit program 审计报告(交流方式) 31 audit report as a means of communication 审计报告 32 audit report 审计风险 33 audit risk 审计抽样 34 audit sampling 审计工作人员 35 audit staffing 审计及时 36 audit timing 审计线索 37 audit trail 审计准则 38 auditing standards 审计职业审慎性 39 auditors' duty of care 审计报告 40 auditors' report 遵循ISA(国际审计准则) 41 authority attached to ISAs (电脑)自动生产的工作底 42 automated working papers 稿 坏账 43 bad debts 银行 44 bank 银行对账单,余额调节表 45 bank reconciliation
常见ACCA会计术语汇总
常见ACCA会计术语汇总 Account 有很多意思，常见的主要是“说明、解释;计算、帐单;银行帐户”。例如： 1、He gave me a full account of his plan。 他把计划给我做了完整的说明。 2、Charge it to my account。 把它记在我的帐上。 3、Cashier：Good afternoon。Can I help you ? 银行出纳：下午好，能为您做什么? Man ：I'd like to open a bank account . 男人：我想开一个银行存款帐户。 还有account title(帐户名称、会计科目)、income account(收益帐户)、account book(帐簿)等。 在account 后面加上词缀ing 就成为accounting ，其意义也相应变为会计、会计学。例如： 1、Accounting is a process of recording, classifying，summarizing and interpreting of those business activities that can be expressed in monetary terms. 会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。 2、It has been said that Accounting is the language of business. 据说会计是“商业语言” 3、Accounting is one of the fastest growing profession in the modern business world. 会计是当今经济社会中发展最快的职业之一。
会计英语词汇大汇总
会计英语词汇大汇总，要背熟哦！2018-01-06会计说 会计说汇集财会行业的最新政策，实操干货>> 作为一名合格的财务工作人员，除了专业技能，英语也是大家要注意提升的方面哦~kavin老师为大家整理汇总了会计英语词汇，赶快收藏对照查看哦~ accountantgenaral 会计主任 account balancde 结平的帐户 account bill 帐单 account books 帐 account classification 帐户分类 account current 往来帐 account form of balance sheet 帐户式资产负债表 account form of profit and loss statement 帐户式损益表 account payable 应付帐款 account receivable 应收帐款 account of payments 支出表 account of receipts 收入表 account title 帐户名称，会计科目 accounting year 或financial year 会计年度 accounts payable ledger 应付款分类帐 Accounting period（会计期间）are related tospecific time periods ,typically one year（通常是一年) 资产负债表：balance sheet 可以不大写b 利润表：income statements (or statements of income) 利润分配表：retained earnings 现金流量表：cash flows 市场部Marketing 销售部Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD） 客户服务Customer Service ，例如客服员叫CSR，R for representative 人事部Human Resource 行政部Admin.
会计科目中英文对照
1资产a s s e t s? 11~12流动资产c u r r e n t a s s e t s? 111现金及约当现金c a s h a n d c a s h e q u i v a l e n t s? 1111库存现金c a s h o n h a n d? 1112零用金/周转金p e t t y c a s h/r e v o l v i n g f u n d s? 1113银行存款c a s h i n b a n k s?0g 1116在途现金c a s h i n t r a n s i t? 1117约当现金c a s h e q u i v a l e n t s? 1118其它现金及约当现金o t h e r c a s h a n d c a s h e q u i v a l e n t s? 112短期投资s h o r t-t e r m i n v e s t m e n t? 1121短期投资-股票s h o r t-t e r m i n v e s t m e n t s-s t o c k? 1122 短期投资-短期票券short-term investments -short-term notes and bills? 1123短期投资-政府债券s h o r t-t e r m i n v e s t m e n t s-g o v e r n m e n t b o n d s? 1124短期投资-受益凭证s h o r t-t e r m i n v e s t m e n t s-b e n e f i c i a r y c e r t i f i c a t e s? 1125短期投资-公司债s h o r t-t e r m i n v e s t m e n t s-c o r p o r a t e b o n d s? 1128短期投资-其它s h o r t-t e r m i n v e s t m e n t s-o t h e r? 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market? 113应收票据n o t e s r e c e i v a b l e? 1131应收票据n o t e s r e c e i v a b l e? 1132应收票据贴现d i s c o u n t e d n o t e s r e c e i v a b l e? 1137应收票据-关系人n o t e s r e c e i v a b l e-r e l a t e d p a r t i e s? 1138其它应收票据o t h e r n o t e s r e c e i v a b l e? 1139 备抵呆帐－应收票据allowance for uncollec-tible accounts-notes receivable? 114应收帐款a c c o u n t s r e c e i v a b l e? 1141应收帐款a c c o u n t s r e c e i v a b l e? 1142应收分期帐款i n s t a l l m e n t a c c o u n t s r e c e i v a b l e? 1147应收帐款-关系人a c c o u n t s r e c e i v a b l e-r e l a t e d p a r t i e s?
(整理)acca词汇总结表.
Aaa 美国会计学会 (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 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) (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 cost 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
常用会计英语词汇
常用会计英语词汇基本词汇 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任概念 A (8)agency cost 代理成本 A (10)accounting manual 会计手册 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 (18)acid test ratio 速动比率(酸性测试比率) A (19)acquisition 收购 A (21)adjusting events 调整事项 A (22)administrative expenses 行政管理费 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量成本法 A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配账户 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 (39)authorized share capital 额定股本 A (41)avoidable costs 可避免成本 B (42)back-to-back loan 易币贷款 B (43)backflush accounting 倒退成本计算 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 (51)basis of apportionment 分摊基础 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 (61)bin card 存货记录卡 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 (70)budget cost allowance 预算成本折让 B (71)budget manual 预算手册
中国会计科目的中英文对照
中国会计科目的中英文对照 权责发生制 with interest payable monthly at 15% per annum prior to their maturity in April 2007 the Company issued $60,000 principal amount to Mr. Baldwin which is due now April 1, 2007 and is convertible into Company common stock at a conversion price of $.18 per share. Accrued debenture interest 应计债券利息debenture退税证明书 Accrued Expenses 应计费用 overhead expense: 企业一样治理费用 中国会计科目的中英文对比 一、资产类Assets 流淌资产Current assets 货币资金Cash and cash equivalents 1001 现金Cash 1002 银行存款Cash in bank 1009 其他货币资金Other cash and cash equivalents '100901 外埠存款Other city Cash in bank '100902 银行本票Cashier's cheque '100903 银行汇票Bank draft '100904 信用卡Credit card '100905 信用证保证金L/C Guarantee deposits '100906 存出投资款Refundable deposits 1101 短期投资Short-term investments '110101 股票Short-term investments - stock '110102 债券Short-term investments - corporate bonds '110103 基金Short-term investments - corporate funds '110110 其他Short-term investments - other 1102 短期投资跌价预备Short-term investments falling price reserves 应收款Account receivable 1111 应收票据Note receivable 银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance 1121 应收股利Dividend receivable 1122 应收利息Interest receivable 1131 应收账款Account receivable 1133 其他应收款Other notes receivable 1141 坏账预备Bad debt reserves 1151 预付账款Advance money 1161 应收补贴款Cover deficit by state subsidies of receivable
常用会计英语词汇
常用会计英语词汇 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
《最新国际会计科目中英文对照》(2013.9)
中国会计科目中英文对照 代码名称代码名称代码名称代码名称英译 1 资产assets 11~ 12 流动资产current assets 111 现金及约当现金cash and cash equivalents 1111 库存现金cash on hand 1112 零用金/周转金petty cash/revolving funds 1113 银行存款cash in banks 1116 在途现金cash in transit 1117 约当现金cash equivalents 1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-term investment 1121 短期投资-股票short-term investments - stock 1122 短期投资-短期票券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds 1128 短期投资-其它short-term investments - other 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable 1131 应收票据notes receivable 1132 应收票据贴现discounted notes receivable 1137 应收票据-关系人notes receivable - related parties 1138 其它应收票据other notes receivable 1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable 1141 应收帐款accounts receivable 1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人accounts receivable - related parties 1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables 1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable 1185 应收退税款income tax refund receivable 1187 其它应收款- 关系人other receivables - related parties 1188 其它应收款- 其它other receivables - other 1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories 1211 商品存货merchandise inventory 1212 寄销商品consigned goods
刚入门必须学会的700个ACCA英语单词
刚入门必须学会的700个ACCA英语单词（1）Assets cover资产保障 （2）Asset value per share每股资产价值 （3）Associated company联营公司 （4）Attainable standard可达标准 （5）Attributable profit可归属利润 （6）Audit审计 （7）Audit report审计报告 （8）Auditing standards审计准则 （9）Authorized share capital额定股本 （10）Available hours可用小时 （11）Avoidable costs可避免成本 （12）Back-to-back loan易币贷款 （13）Back flush accounting倒退成本计算 （14）Bad debts坏帐 （15）Bad debts ratio坏帐比率 （16）bank charges银行手续费 （17）Bank overdraft银行透支 （18）Bank reconciliation银行存款调节表 （19）Bank statement银行对帐单 （20）Bankruptcy破产 （21）Basis of apportionment分摊基础
（22）accounting reference period会计参照期间（23）Accrual concept应计概念 （24）Accrual expenses应计费用 （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）Acid test ration速动比率（酸性测试比率）（31）Acquisition购置 （32）ABC作业基础成本计算 （33）absorbed overhead已吸收制造费用 （34）absorption costing吸收成本计算 （35）account帐户，报表 （36）accounting postulate会计假设 （27）accounting series release会计公告文件（38）accounting valuation会计计价 （39）account sale承销清单 （40）accountability concept经营责任概念 （41）accountancy会计职业 （42）accountant会计师 （43）accounting会计
ACCA 专业词汇表
序号英语汉语 1 ability to perform the work 履行职责的工作能力 2 acceptance procedures 承接业务的程序 3 accountability 经管责任 4 accounting estimate 会计估计 5 accounts receivable listing 应收帐款名单 6 accounts receivable 应收账款 7 accruals listing 应计项目名单 8 accruals 应计项目 9 accuracy 准确性 10 adverse opinion 否定意见 11 aged analysis 帐龄分析法 12 agents 代理人 13 agreed-upon procedures 程序审查（约定审计业务） 14 analysis of errors 分析错误 15 anomalous error 不正常的错误 16 appointment ethics 任命（职业道德） 17 appointment 任命 18 associated firms 联合企业 19 association of chartered certified accounts(ACCA) 注册会计师(ACCA) 20 assurance engagement 承担鉴证业务 21 assurance 鉴证 22 audit 审计,审核,核数 23 audit acceptance 接受审计 24 audit approach 审计方法 25 audit committee 审计委员会,审计小组 26 ahudit engagement 审计业务约定书 27 audit evaluation 审计评价 28 audit evidence 审计证据 29 audit plan 审计计划 30 audit program 审计程序 31 audit report as a means of communication 审计报告（交流方式） 32 audit report 审计报告 33 audit risk 审计风险 34 audit sampling 审计抽样 35 audit staffing 审计工作人员 36 audit timing 审计及时 37 audit trail 审计线索 38 auditing standards 审计准则 39 auditors' duty of care 审计职业审慎性 40 auditors' report 审计报告 41 authority attached to ISAs 遵循ISA（国际审计准则）
会计相关英语词汇
account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表Accounting period 会计期间accounting year 或financial year 会计年度 accountant genaral 会计主任 account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户 分类account current 往来帐 account form of balance sheet 帐户式资产负债表 account form of profit and loss statement 帐户式损益表account payable 应付帐款 account receivable 应收帐款account of payments 支出表account of receipts 收入表 account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐 Accounting period （会计期间） are related to specific time periods ,typically one year （通常是一年）资产负债表：balance sheet 可以不大写b 利润表：income statements （or statements of income）利润分配表：retained earnings 现 金流量表：cash flows 1、部门的称谓 市场部Marketing 销售部Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部客户服务 CBD）Customer Service ，例如客服员叫CSR，R for representative 人事部Human Resource 行政部Admin. 财务部Finance & Accounting 产品供应Product Supply ，例如产品调度员叫P S Planner 2、人员的称谓助理Assistant 秘书secretary 前台接待小姐Receptionist 文员clerk，如会计文员为Accounting Clerk 主任supervisor 经理Man ager 总经理GM, General Manager 入场费admission 运费freight 小费tip 学费tuition 价格，代价charge 制造费用Manu facturi ng overhead 材料费Materials 管理人员工资Executive Salaries 奖金Wages 退职金Retirement allowanee 补贴Bonus 夕卜保劳务费Outsourc ing fee 福禾U费Employee benefits/welfare 会议费Coferemce 加班 餐费Special duties 市内交通费Busin ess traveli ng 通讯费Correspondence 电话费 Correspondence 水电取暖费Water and Steam 税费Taxes and dues 租赁费Re nt 管理费 Maintenance 车辆维护费Vehicles maintenance 油料费Vehicles maintenance 培训费 Education and training 接待费Entertainment 图书、印刷费Books and printing 运费 Transpotation 保险费In sura nee premium 支付手续费Commissi on 杂费Sundry charges 折 旧费Depreciation expense 机物料消耗Article of con sumption 劳动保护费Labor protect ion fees 总监Director 总会计师Finance Con troller 高级Senior如高级经理为Senior Manager