财务会计专用英语

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1、.常用会计类英语词汇汇总　　基本词汇(1)account账户,报表(2)accountingpostulate会计假设(3)accountingvaluation会计计价(4)accountabilityconcept经营责任概念(5)accountancy会计职业(6)accountant会计师(7)accounting会计(8)agencycost代理成本(9)accountingbases会计基础(10)accountingmanual会计手册(11)accountingperiod会计期间(12)accountingpolicie

2、s会计方针(13)accountingrateofreturn会计报酬率(14)accountingreferencedate会计参照日(15)accountingreferenceperiod会计参照期间(16)accrualconcept应计概念(17)accrualexpenses应计费用(18)acidtestratio速动比率(酸性测试比率)(19)acquisition收购(20)acquisitionaccounting收购会计(21)adjustingevents调整事项(22)administrativeexpenses

3、行政管理费(23)amortization摊销(24)analyticalreview分析性复核(25)annualequivalentcost年度等量成本法(26)annualreportandaccounts年度报告和报表(27)appraisalcost检验成本(28)appropriationaccount盈余分配账户(29)articlesofassociation公司章程细则(30)assets资产(31)assetscover资产担保(32)assetvaluepershare每股资产价值(33)associatedcomp

4、any联营公司(34)attainablestandard可达标准(35)attributableprofit可归属利润(36)audit审计(37)auditreport审计报告(38)auditingstandards审计准则(39)authorizedsharecapital额定股本(40)availablehours可用小时(41)avoidablecosts可避免成本(42)back-to-backloan易币贷款..(43)backflushaccounting倒退成本计算(44)baddebts坏帐(45)baddebtsr

5、atio坏帐比率(46)bankcharges银行手续费(47)bankoverdraft银行透支(48)bankreconciliation银行存款调节表(49)bankstatement银行对账单(50)bankruptcy破产(51)basisofapportionment分摊基础(52)batch批量(53)batchcosting分批成本计算(54)betafactorB(市场)风险因素B(55)bill账单(56)billofexchange汇票(57)billoflading提单(58)billofmaterials用料预计

6、单(59)billpayable应付票据(60)billreceivable应收票据(61)bincard存货记录卡(62)bonus红利(63)book-keeping薄记(64)Bostonclassification波士顿分类(65)breakevenchart保本图(66)breakevenpoint保本点(67)breaking-downtime复位时间(68)budget预算(69)budgetcenter预算中心(70)budgetcostallowance预算成本折让(71)budgetmanual预算手册(72)budg

7、etperiod预算期间(73)budgetarycontrol预算控制(74)budgetedcapacity预算生产能力(75)businesscenter经营中心(76)businessentity营业个体(77)businessunit经营单位(78)by-product副产品(79)called-upsharecapital催缴股本(80)capacity生产能力(81)capacityratios生产能力比率(82)capital资本(83)capitalassetspricingmodel资本资产计价模式(84)capita

8、lcommitment承诺资本(85)capitalemployed已运用的资本(86)capitalexpenditure资本支出..(87)capitalexpenditureauthor