abnormal damage and loss 非常损失
abnormality 异常性
absorption costing 归纳成本法
accelerated depreciation method 加速折旧法
accelerated deprecviation 加速折旧
account 会计科目
account analysis method 账户分析法
Accountant 会计人员 A
accounting basis 会计基础
accounting changes 会计变动
accounting cycle 会计循环
accounting error 会计错误
accounting income 会计所得
Accounting Report 会计报告 AR
accounts receivable 应收帐款
accountting rate of return 会计报酬率
accrual basis 应计基础
accrued expens 应计费用
accrued items 应计项目
accrued liabilities 应计负债
accrued revenues 应计收益
accumulated depreciation 累计折旧
accumulated rights 累积权益
acid-test ratio(quick ratio) 酸性测验比率
activity accounting 作业会计( 责任会计)
activity bad cost system 作业制成本制度
activity or productivity analysis 活动/生产能力
activity variance 作业差异
activity-bad accounting 作业制会计
activity-bad costing 作业制成本
actual costing 实际成本法
actual costs 实际成本
additional markup 再加价
additional markup cancellation 再加价取销
adjusting 调整
aging of accounts receivable 帐龄分析法
all financial resources concept 全部财务资源观念
allowable cost 可允成本
allowance for doubtful accounts 备抵坏帐
allowance method 备抵评价法
American Accounting Association美国会计学会 AAA
annuity 年金
applied factory overhead 已分摊制造费用
appraisal 估价
appraisal costs 鉴定成本
ast gain 资产利益
ast loss 资产损失
Asts 资产
authorized capital stock 实收股本
average costs 平均成本
avoidable cost 可免成本
backflush costing 回溯成本制
backflush costing 回溯成本制(倒流式成本法)
bad debt expen 坏帐损失
balance sheet 资产负债表
bank overdraft 银行透支
bank reconciliation 银行存款调节表
bank statement 银行对账单
英语六级作文模板ba inventory 基期存货
ba year 基期
Basic Objectives of Accounting 基本会计目的
basic principles 基本原则
betterment and replacement 改良及重置
billing on contract 预收工程款
bonds 公司债
bonus and profit sharing plan 员工奖金及分红
book value per share 每股账面价值
book value 账面价值
book value(carrying value) 账面价值
borrowing of long-term debt 举借长期负债
breakeven point 损益两平点
breakeven time 损益两平时间=BET
budget variance 预算差异
budget 预算
budgeted factory overhead rate 预计制造费用分摊率
budgeted volume 预算能量
postalbuilding 房屋
business cycle 商业循环
business function cost 商业函数
byproduct 副产品
call price 赎回价格
capacity variance 产能差异
capital 资本
capital ast 资本资产
capital budgeting 资本预算
capital expenditure 资本支出
capital lea 资本租赁
capital stock 股
本(资本)
capitalization=capitalized 资本化
carrying amount 账面价值
carrying costs 储存成本
cash basis 现金基础
cash budget 现金预算
cash cycle 现金循环
cash disburment journal 现金支出簿
cash discount 现金折扣
cash dividend 现金股利
cash equivalent 现金等值
cash flows from financing activities 理财活动之现金流量
cash flows from investing 投资活动之现金流量
cash flows from operating activities 营业活动之现金流量
cash inflow 现金流入
cash receipts journal 现金收入簿
cash surrender value of life insurance 人寿保险现金解约价值
cash yield ratio 现金收益率
cau and effect 因果
caus of depreciation 折旧之原因
change in estimate 估计的变动
changes and correction of depreciation 折旧之变动与更正
changes in accounting estimate 会计估计之变动
changes in accounting principles 会计原则之变动
charge to accumulated depreciation 冲销累计折旧
charge to ast account 记入资产账户
choice criterion 选择基准
claims 请求权
clock card 计时卡
closing 结账
collection method 收现法
combined financial statement 综合报表
combined revenues 综合效益
common cost 共同成本
common stock 普通股
common-size financial statement 共同比财务报表
comparability 比较性
completed contract method 全部完工法
completed performance method 全部履行法
compound interest 复利
comprehensive allocation method 全面分摊法
comprehensive income 综合净利
condition 情况
conference method 商议法
consignment-in 承销品
consignment-out 寄销品
consistency principle 一贯原则
consolidated financial statement 合并报表
construction in progress 在建工程
container deposits 容器及瓶箱押金
contingent liabilities 或有负债
continual improvement standard cost 持续修正之标准成本
continuous budget 连续预算
contribution margin 边际贡献
contribution-margin ratio 边际贡献率
control 控制
control chart 管制图
controllability 可控性
controllable cost 可控制成本
controller 会计长
controlling account 统制账户
conversion costs 加工成本
convertible curities 可转换证券
copyright 版权或著作权
cost management 成本管理
cost absorption 成本吸纳
cost accounting 会计成本
cost allocation ba 成本分配基础
cost allocation method 成本分摊法
cost allocation 成本分摊
cost application 成本分摊
cost application ba 成本分摊基础
cost center 成本中心
cost drivers 成本动因
cost estimation 成本估计
cost flow assumption 成本流动假设
cost index 成本指数
cost method 成本法
cost object 成本课体
cost objective 成本目标
cost of capital 资金成本
cost of doing business 从业成本
cost of quality program 质量规画成本
cost pool 成本库
cost prediction 成本预计
cost principle 成本原则
cost re
covery method 成本收回法
veteran
cost 成本
cost-benefit approach 成本-效益分析法
cost-benefit relationship 成本效益关系
coupons=trading stamps 兑换券
credit card sale 信用卡销货
cross allocation method 交叉分摊法
current adjustment 当期调整法
current asts 流动资产
current cost 现时成本
current entry value 现时投入价值
current liabilities 流动负债
current operating income concept 当期营业所得观念
current ratio 流动比率
current value 现值
debit and credit rules 借贷法则
debt restructuring 债务之整理
decision model 决策模式
decision table 决策表
decision units 决策单位
decision ufulness 决策有用性
decreasing charge method 递减折旧法
deferred charges 递延借项
deferred credits 递延贷项
deferred income tax 递延所得税
deferred items 递延项目
deferred method 递延法
deferred payments 延迟付款
definition of depreciation 折旧的意义
delayed costing 递延成本制
department budget 部门预算
dependent variable 依变数
depreciable asts 折旧性资产
depreciable cost 折旧成本
depreciation and cash flow 折旧与现金流量
depreciation and income determination 折旧与损益衡量
depreciation and income taxes 折旧与所得税
depreciation and replacement of ast 折旧与资产重置
depreciation expen 折旧费用
depreciation methods 折旧方法
depreciation 折旧
detailed accounting principles and procedures 详细会计原则及程序
development stage 设立阶段
development 发展
differential cost 差异成本
direct allocation method 直接分摊法
direct approach 直接法
direct costing 直接成本法
direct costs 直接成本
direct exchange 直接交换
direct financing lea 直接融资租赁
direct labor costs 直接人工成本
direct labor mix variance 直接人工组合差异
direct labor yield variance 人工产出差异
direct material mix variance 直接原料配合差异
direct material yield variance 直接原料产出差异
direct materials costs 直接材料成本
direct materials inventory 直接材料存货
direct method 直接法
direct pricing直接评价法
direct reduction method 直接冲销法
discount rate 折现率
discounted cash flow=DCF 现金流量折现
discounted prent value 折现值
discounting notes receivable 应收票据贴现
discovery value 发现价值
dishonored notes receivable 拒付票据
disposal date 处分日
disposal of noncurrent asts 处分非流动资产
dividend-on stock 附息股
dividends 股利
donated asts 受赠资产
double-entry bookkeeping 双式(复式)簿记
汉翻译英down-stream sales 顺流销货
dual-transaction concept 双重交易观念
earned 已赚得
earning 盈余
earnings per share(EPS) 每股盈余
economic benefit 经济效益
Economic Event 经济事项
economic order quantity=EOQ 经济订购量
economic resources 经济资源
effective rate 有效利
率
effective yield 有效收益率
effectiveness 效益
efficiency 效率
efficiency variance 效率差异
effort 努力
elements in determining depreciation charges 计算折旧费用之因素
elements of financial statements 财务报表的基本要素
elements of income statement 损益表之组成要素
employee discount 员工折扣或优待
employee stock option plan 员工认股计划
engineered costs 工程性成本
environment 企业环境
EPS under complex capital structure 复杂资本结构之每股盈余
EPS under simple capital structure 简单资本结构之每股盈余
Equity 权益
equity method 权益法
equity curities 权益证券
equivalent units 约当产量
estimated items 估计项目
estimated liabilities 估计负债
events 事件
excess materials requisition 超耗材料领料单
exchange 交换
exchange rate effects 汇率变动之影响
exchange transaction 交换交易
ex-divdend stock 除息股
exit value 变现价值
expected actual standard 预期实际标准
expected annual volume 预计年产能量
expected practical capacity 预期实际产能
expected value 期望值
expected variance 预计差异
Expens 费用
experience curve 经验曲线
ex-right 除权股
external failure costs 外部失败成本
extraordinary repairs 大修
face amount ( per value ) 面值
factory overhead 工厂费用
factory variance 间接制费
fair value 公平价值
feedback 回馈
feedback value 回馈价值
financial accounting 财务会计
financial budget 财务预算
financial capital 财务资本
financial flexibility 财务弹性
financial leverage 财务杠杆
financial leverage index 财务杠杆指数
financial planning model 财务规划模式
financial position 财务状况
financial position form 财务状况式
financing 融资
finished goods inventory 制成品存货
first-in,first-out,FIFO 先进先出法
fixed asts 固定资产
fixed budget 固定预算
fixed costs 固定成本
fixed-price contract 固定价格契约
flexible budget 弹性预算
flexible-budget variance 弹性预算差异
flow 流量
flow through method 当期认列法
FOB shipping point 起运点交货
follow-up 跟催
for financial reporting purpo 财务报表目的
fractional share 畸零股
fractional share right 畸零股权
free on board destination 目的地交货
free on board shipping point 起运点交货
freight-in 进货运费
from operations 由营业产生者
full cost 全部成本
full costing method 全部成本法
海文full costing or absorption costing 全部成本法
functional caus 功能因素
functional pricing 功能评价法
funds 基金
future cost 未来成本
futures contract 买卖期货合约
gain contingency 或有利得
gain or loss on disposal 出售损益
Gains 利得
general journal 普通日记簿
generally accepted accounting principles 一般公认会计原则
Gereral-purpo financial statements 一般目的财务报表
gerneral journal 普通日记簿
goods in transit 在途存货
goodwill 商誉
gross change method 总变动法
gross margin 销货毛利
gross price 总额法
gross profit method 毛利法
group depreciation 集体折旧法
guaranteed bonds 保证公司债
handling 处理及移转费用
high-low method 高低点法
historical cost 历史成本
horizontal analysis 水平分析
ideal standard 理论标准
idealism 理想性
handsome是什么意思中文idle time 空闲时间
if converted method 如果转换法
income bonds 收益公司债
income reporting 所得报告
income statement 损益表
income statement approach 损益表法
income summary 本期损益
income tax 所得税
income tax allocation 所得税分摊
income tax expen 所得税费用
income tax payable 应付所得税
income tax payable 应付所得税
indexation 指数换算法
indirect approach 间接法
indirect costs 间接成本
indirect labor costs 间接人工成本
indirect manufacturing costs 间接制造成本
industrial engineering approach 工业工程法
inflow of cost 成本流入
inflows 流入
ishare
Information system 信息系统
installment method 分期付款法
installment sales method 分期付款销货法
interest bearing notes 附息票据
interest method 利息法
2006年12月四级真题
interest rate 利率
in-term reports 期中报告
internal accounting 内部会计
internal failure costs 内部失败成本
internal rate of return 内部报酬率
interperiod tax allocation 跨期间所得税分摊
intraperiod tax allocation 同期内所得税分摊
inventory holding loss 存货持有损失
作文教学
inventory method 盘存法
inventory turnover 存货周转率
investing and financing activities not affecting cash 不影响现金之投资及理财活动
investment center 投资中心
investment tax credit 投资租税抵减
investments and funds 投资资及基金
issuance for cash 现金发行
issuance of capital stock 发行股本
issuance of curities 发行证券交换
issued capital stock 实收资本
JIT costing 及时成本制
job costing 分批成本制gretel and hanl
job order 分批工作单
job-cost record or job-cost sheet 分批成本单
job-cost systems or job-order costing systems 分批成本制
job-order product-costing systems 分批产品成本制度
joint cost 联合成本
joint product 联产品
journal 分录簿 / 日记簿
journalizing 分录
just-in-time costing 及时生产制
just-in-time purchasing 及时化采购
land 土地
land improvement 土地改良物
lagging 延期入账
last-in,first-out, LIFO 后进先出法
learning curve 学习曲线
lea contract 租约
leasing 租赁
legal form 法律形式
Liabilities 负债
liability method 负债法
liability ratio 负债比率
life-cycle budget 生命周期预算
life-cycle costing 生命周期成本
life-cycle costing 生命周期成本制
line of business 主要行业
link chain method 连索法
liquidity 流动性
list price 标价
long-term liabilities 长期负债
