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1/7常用会计英语词汇基本词汇acceptance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accountinginformation会计信息accountingmanual会计手册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adjustingevents调整事项administrativeexpenses行政管理费agencycost代理成本amortization摊销annualreportandaccounts年度报告和报表assetscover资产担保assets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billpayable应付票据billreceivable应收票据bill账单bonus红利book-keeping薄记breakevenpoint保本点budgetcenter预算中心2/7budgetmanual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capitalassetspricingmodel资本资产定价模型capitalcommitment承诺资本capitalexpenditureauthorization资本支出核准capitalexpenditurecontrol资本支出控制capitalexpenditure资本支出capitalgain资本收益capitalinvestmentappraisal资本投资评估capitalmaintenance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contingentliabilities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costofsales销售成本costreduction成本降低3/7coststructure成本结构costunit成本单位cost-volume-profitanalysis(CVP)本量利分析creditor债权人criticalevent关键事项cumulativepreferenceshares累积优先股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generalledger总分类账deferredexpenditure递延支出departmentalbudget部门预算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doubleentryaccounting复式会计double-entrybook-keeping复式薄记earningpershare每股盈利earningratio市盈率economicorderquantity(EOQ)经济订购批量efficientmarkethypothesis有效市场假设elementofcost成本要素entity经济个体environmentalimpactassessment环境影响评价equitysharecapital权益股本equity权益exceptionalitems例外事项expectedvalue期望值expenditure支出expenses费用externalaudit外部审计fairvalue公允价值FIFO先近先出法finalaccounts年终报表financelease融资租赁financialaccounting财务会计4/7financialmanagement财务管理financialplanning财务计划financialstatement财务报表finishedgoods产成品fixedassetturnover固定资产周转率fixedasset固定资产fixedcost固定成本flexiblebudget弹性预算founder'sshares发起人股份fullcapacity满负荷生产能力gearing举债经营比率(杠杆)goingconcernconcept持续经营概念goodwill商誉grossprofit毛利润groupaccounts集团报表historicalcostaccounting历史成本会计historicalcost历史成本idletime闲置时间incomeandexpenditureaccount收益和支出报表indirectcost间接成本insolvency无力偿付intangibleasset无形资产interestcover利息保障倍数internalaudit内部审计internalcheck内部牵制internalcontrolsystem内部控制体系internalrateofreturn(IRR)内含报酬率inventory存货investment投资invoiceregister发票登记薄issuedsharecapital已发行股本jointstockcompany股份公司jointventure合资经营journal日记账just-in-timeproduction适时生产just-in-time(JIT)适时制度keyfactor关键因素leaningcurve学习曲线ledger分类账户letterofcredit信用证leverage举债经营比率liabilities负债LIFO后近先出法liquidassets变现资产liquidation清算loan贷款lowerofcostornetrealizablevalueconcept成本或可变净价孰低概念managedcost管理成本5/7managementaccountingconcept管理会计概念managementaccounting管理会计managementaudit管理审计margincost边际成本mark-down降低标价marketriskpremium市场风险补偿marketshare市场份额marketingcost营销成本mark-up提高标价materialityconcept重要性概念mergeraccounting兼并会计merger兼并minorityinterest少数股权mixedcost混合成本netassets净资产netbookvalue净账面价值netpresentvalue(NPV)净现值netprofit净利润netrealizablevalue可变现净值non-adjustingevents非调整事项operatinglease经营租赁operatingplans经营计划operationalgearing经营杠杆opportunitycost机会成本order定单ordinaryshares普通股originalvoucher原始凭证out-of-datecheque过期支票overheadabsorptionrate制造费用分配率overheadcost制造费用overhead制造费用owners’equity所有者权益parentcompany母公司participatingpreferenceshares参与优先股partnership合伙payback回收期paymentsandreceiptsaccount收入和支出报表payrollanalysis工资分析payroll工资单periodcost期间成本perpetualinventory永续盘存pettycashaccount备用金账户physicalinventory实地盘存preferencecreditors优先债权人preferenceshares优先股prepayments预付款项presentvalue现值preventioncost预防成本6/7priceratio市盈率prioryearadjustments以前年度调整productcost产品成本Productlifecycle产品寿命周期productioncost生产成本profitcenter利润中心profitretainedfortheyear年度利润留存profitabilityindex盈利指数pro-formainvoice预开发票projectevaluationandreviewtechnique项目评审法promissorynote本票prudentconcept稳健性概念purchaseorder订购单purchaserequisition请购单rawmaterial原材料receivableledger应收款项账户registeredsharecapital注册资本relevancyconcept相关性概念relevantcosts相关成本reliabilityconcept可靠性概念replacementprice重置价格reserves留存收益responsibilitycenter责任中心revenueexpenditure收益支出revenue收入rollingbudget滚动预算salesledger销售分类账salesorder销售定单sellingcost销售成本sensitivityanalysis敏感性分析shadowprices影子价格sharepremium股票溢价sightdraft即期汇票sourceandapplicationoffundsstatement资金来源和运用表statementofaffairs财务状况表