常用专业英语

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1、常用会计英语词汇基本词汇acceptanee承兑account账户，报表accountancy会计职业accountant会计师accountingentry会计分录accountingfactor会计要素accountingperiod会计期间accountingpolicies会计方针accountingvoucher会计凭证accounting会计acidtestratio速动比率（酸性测试比率）acquisition收购annualreportandaccounts年度报告和报表assetscover资产担保asse

2、ts资产associatedcompany联营公司auditreport审计报告audit审计auditingstandards审计准则baddebtsratio坏帐比率baddebts坏帐balancesheet资产负债表bankcharges银行手续费bankacceptance银行承兑汇票bankdraft银行汇票bankoverdraft银行透支bankstatement银行对账单bankruptcy破产basisofapportionment分摊基础billofexchange汇票billoflading提单bil

3、lpayable应付票据billreceivable应收票据bill账单bonus红利budgetcenter预算中心budgetmanual预算手册budgetperiod预算期间budget预算budgetarycontrol预算控制businessentity经营个体businessunit经营单位by-product副产品capacity生产能力capitalexpenditure资本支出capitalgain资本收益capitalinvestmentappraisal资本投资评估capitalmaintenance

4、资本保全capitalsurplus资本盈余capitalturnover资本周转率capital资本cashaccount现金账户cashflowbudget现金流量预算cashflowstatement现金流量表cashflow现金流量cashledger现金分类账cash现金changeovertime变更时间charteredentity特许经济个体chequeregister支票登记薄cheque支票commoncost共同成本consolidatedaccounts合并报表contingentliabilitie

5、s或有负债contractcost合同成本contractcosting合同成本计算controllablecost可控制成本costaccount成本账户costaccountingmanual成本手册costaccounting成本会计costadjustment成本调整costallocation成本分配costapportionment成本分摊costattribution成本归属costaudit成本审计costbenefitanalysis成本效益分析costcenter成本中心costofcapital资本成本

6、costofsales销售成本costreduction成本降低coststructure成本结构costunit成本单位cost-volume-profitanalysis(CVP)本量利分析creditor债权人currentasset流动资产currentliabilities流动负债currentratio流动比率debitcapacity举债能力debtratio债务比率debtor'ageanalysis应收账款账龄分析debtor债务人;应收账款defects次品detailledger明细分类账general

7、ledger总分类账deferredexpenditure递延支出departmentalbudget咅E门预算depreciation折旧developmentcost开发成本differentialcost差别成本directcost直接成本discountrate贴现率discountedcashflow现金流量贴现distributioncost摊销成本dividendpershare每股股利dividend股利earningpershare每月殳盈利earningratio市盈率elementofcost成本要素e

8、ntity经济个体environmentalimpactassessment环境影响评价equitysharecapital权益股本equity权益expenditure支出experises费用externalaudit外部审计fairvalue公允价值FIFO先近先出法finalacc