中英文资产负债表对照
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 bas 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 expens 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 expens 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)asts 资产
A (31)asts cover 资产担保
A (32)ast 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
B (43)backflush accounting 倒退成本计算
B (44)bad debts 坏帐
B (45)bad debts ratio 坏帐比率
B (46)bank charges 银行手续费
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 (50)bankruptcy 破产
B (51)basis of apportionment 分摊基础
B (52)batch 批量
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 (59)bill payable 应付票据
B (60)bill receivable 应收票据
B (61)bin card 存货记录卡
B (62)bonus 红利
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 (68)budget 预算
B (69)budget center 预算中心
B (70)budget cost allowance 预算成本折让B (71)budget manual 预算手册
B (72)budget period 预算期间
B (73)budgetary control 预算控制
B (74)budgeted capacity 预算生产能力
B (75)business center 经营中心
B (76)business entity 营业个体
B (77)business unit 经营单位
B (78)by-product 副产品
C (79)called-up share capital 催缴股本
C (80)capacity 生产能力
C (81)capacity ratios 生产能力比率
C (82)capital 资本
C (83)capital asts pricing model 资本资产计价模式C (84)capital commitment 承诺资本
C (85)capital employed 已运用的资本
C (86)capital expenditure 资本支出
C (87)capital expenditure authorization 资本支出核准
C (88)capital expenditure control 资本支出控制C (89)capital expenditure proposal 资本支出申请C (90)capital funding planning 资本基金筹集计划C (91)capital gain 资本收益
C (92)capital investment appraisal 资本投资评估C (93)capital maintenance 资本保全
C (94)capital resource planning 资本资源计划
C (95)capital surplus 资本盈余
C (96)capital turnover 资本周转率
C (97)card 记录卡
C (98)cash 现金
C (99)cash account 现金账户
C (100)cash book 现金账薄
C (101)cash cow 金牛产品
C (102)cash flow 现金流量
C (103)cash flow budget 现金流量预算C (104)cash flow statement 现金流量表C (105)cash ledger 现金分类账
C (106)cash limit 现金限额
C (107)CCA 现时成本会计
C (108)center 中心
C (109)changeover time 变更时间
C (110)chartered entity 特许经济个体
C (111)cheque 支票
C (112)cheque register 支票登记薄
C (113)classification 分类
C (114)clock card 工时卡
C (115)code 代码
C (116)commitment accounting 承诺确认会计
C (117)common cost 共同成本
C (118)company limited by guarantee 有限担保责任公司C (119)company limited by shares 股份有限公司
C (120)competitive position 竞争能力状况
C (121)concept 概念
C (122)conglomerate 跨行业企业
C (123)consistency concept 一致性概念C (124)consolidated accounts 合并报表
C (125)consolidation accounting 合并会计C (126)consortium 财团
C (127)contingency plan 应急计划
C (128)contingent liabilities 或有负债
C (129)continuous operation 连续生产
C (130)contra 抵消
C (131)contract cost 合同成本
C (132)contract costing 合同成本计算
C (133)contribution centre 贡献中心
C (134)contribution chart 贡献图
C (135)control 控制
C (136)control account 控制账户
C (137)control limits 控制限度
C (138)controllability concept 可控制概念
C (139)controllable cost 可控制成本
C (140)conversion cost 加工成本
C (141)convertible loan stock 可转换为股票的贷款C (142)corporate appraisal 公司评估
C (143)corporate planning 公司计划
C (144)corporate social reporting 公司社会报告C (145)cost 成本
C (146)cost account 成本账户
C (147)cost accounting 成本会计
C (148)cost accounting manual 成本手册
C (149)cost adjustment 成本调整
C (150)cost allocation 成本分配
C (151)cost apportionment 成本分摊
C (152)cost attribution 成本归属
C (153)cost audit 成本审计
