会计专业术语中英文对照参考

A (1)ABC作业基础成本计算 A (2)absorbed overhead已吸收制造费用 A (3)absorption costing吸收成本计算 A (4)account帐户,报表 A (5)accounting postulate会计假设 A (6)accounting series release会计公告文件 A (7)accounting valuation会计计价 A (8)account sale承销清单 A (9)accountability concept经营责任概念 A (10)accountancy会计职业 A (11)accountant会计师 A (12)accounting会计 A (13)agency cost代理成本 A (14)accounting bases会计基础 A (15)accounting manual会计手册 A (16)accounting period会计期间 A (17)accounting policies会计方针 A (18)accounting rate of return会计报酬率 A (19)accounting reference date会计参照日 A (20)accounting reference period会计参照期间 A (21)accrual concept应计概念 A (22)accrual expenses应计费用 A (23)acid test ration速动比率(酸性测试比率) A (24)acquisition购置 A (25)acquisition accounting收购会计 A (26)activity based accounting作业基础成本计算 A (27)adjusting events调整事项 A (28)administrative expenses行政管理费 A (29)advice note发货通知 A (30)amortization摊销 A (31)analytical review分析性检查 A (32)annual equivalent cost年度等量成本法 A (33)annual report and accounts年度报告和报表 A (34)appraisal cost检验成本 A (35)appropriation account盈余分配帐户 A (36)articles of association公司章程细则 A (37)assets资产 A (38)assets cover资产保障 A (39)asset value per share每股资产价值 A (40)associated company联营公司 A (41)attainable standard可达标准 A (42)attributable profit可归属利润 A (43)audit审计 A (44)audit report审计报告 A (45)auditing standards审计准则 A (46)authorized share capital额定股本 A (47)available hours可用小时 A (48)avoidable costs可避免成本 B (49)back-to-back loan易币贷款 B (50)back accounting倒退成本计算 B (51)bad debts坏帐 B (52)bad debts ratio坏帐比率 B (53)bank charges银行手续费 B (54)bank overdraft银行透支 B (55)bank reconciliation银行存款调节表 B (56)bank statement银行对帐单 B (57)bankruptcy破产 B (58)basis of apportionment分摊基础 B (59)batch批量 B (60)batch costing分批成本计算 B (61)beta factor B(市场)风险因素 B (62)bill帐单 B (63)bill of exchange汇票 B (64)bill of landing提单 B (65)bill of materials用料预计单 B (66)bill payable应付票据 B (67)bill receivable应收票据 B (68)bin card存货记录卡 B (69)bonus红利 B (70)book-keeping薄记 B (71)Boston classification波士顿分类 B (72)breakeven chart保本图 B (73)breakeven point保本点 B (74)breaking-down time复位时间 B (75)budget预算 B (76)budget center预算中心 B (77)budget cost allowance预算成本折让 B (78)budget manual预算手册 B (79)budget period预算期间 B (80)budgetary control预算控制 B (81)budgeted capacity预算生产能力 B (82)burden制造费用 B (83)business center经营中心 B (84)business entity营业个体 B (85)business unit经营单位 B (86)buy-out management管理性购买产权 B (87)by-product副产品 C (88)called-up share capital催缴股本 C (89)capacity生产能力 C (90)capacity ratios生产能力比率 C (91)capital资本 C (92)capital assets pricing model资本资产计价模式 C (93)capital commitment承偌资本 C (94)capital employed已运用的资本 C (95)capital expenditure资本支出 C (96)capital expenditure authorization资本支出核准 C (97)capital expenditure control资本支出控制 C (98)capital expenditure proposal资本支出申请 C (99)capital funding planning资本基金筹集计划 C (100)capital gain资本收益 C (101)capital investment appraisal资本投资评估 C (102)capital maintenance资本保全 C (103)capital resource planning资本资源计划 C (104)capital surplus资本盈余 C (105)capita