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1基本词汇A(1)account账户,报表A(2)accountingpostulate会计假设A(3)accountingvaluation会计计价A(4)accountabilityconcept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)agencycost代理成本A(9)accountingbases会计基础A(10)accountingmanual会计手册A(11)accountingperiod会计期间A(12)accountingpolicies会计方针A(13)accountingrateofreturn会计报酬率A(14)accountingreferencedate会计参照日A(15)accountingreferenceperiod会计参照期间A(16)accrualconcept应计概念A(17)accrualexpenses应计费用A(18)acidtestratio速动比率(酸性测试比率)A(19)acquisition收购A(20)acquisitionaccounting收购会计A(21)adjustingevents调整事项A(22)administrativeexpenses行政管理费A(23)amortization摊销A(24)analyticalreview分析性复核A(25)annualequivalentcost年度等量成本法A(26)annualreportandaccounts年度报告和报表A(27)appraisalcost检验成本A(28)appropriationaccount盈余分配账户A(29)articlesofassociation公司章程细则A(30)assets资产A(31)assetscover资产担保A(32)assetvaluepershare每股资产价值A(33)associatedcompany联营公司A(34)attainablestandard可达标准A(35)attributableprofit可归属利润A(36)audit审计A(37)auditreport审计报告A(38)auditingstandards审计准则A(39)authorizedsharecapital额定股本A(40)availablehours可用小时A(41)avoidablecosts可避免成本B(42)back-to-backloan易币贷款2B(43)backflushaccounting倒退成本计算B(44)baddebts坏帐B(45)baddebtsratio坏帐比率B(46)bankcharges银行手续费B(47)bankoverdraft银行透支B(48)bankreconciliation银行存款调节表B(49)bankstatement银行对账单B(50)bankruptcy破产B(51)basisofapportionment分摊基础B(52)batch批量B(53)batchcosting分批成本计算B(54)betafactorB(市场)风险因素BB(55)bill账单B(56)billofexchange汇票B(57)billoflading提单B(58)billofmaterials用料预计单B(59)billpayable应付票据B(60)billreceivable应收票据B(61)bincard存货记录卡B(62)bonus红利B(63)book-keeping薄记B(64)Bostonclassification波士顿分类B(65)breakevenchart保本图B(66)breakevenpoint保本点B(67)breaking-downtime复位时间B(68)budget预算B(69)budgetcenter预算中心B(70)budgetcostallowance预算成本折让B(71)budgetmanual预算手册B(72)budgetperiod预算期间B(73)budgetarycontrol预算控制B(74)budgetedcapacity预算生产能力B(75)businesscenter经营中心B(76)businessentity营业个体B(77)businessunit经营单位B(78)by-product副产品C(79)called-upsharecapital催缴股本C(80)capacity生产能力C(81)capacityratios生产能力比率C(82)capital资本C(83)capitalassetspricingmodel资本资产计价模式C(84)capitalcommitment承诺资本C(85)capitalemployed已运用的资本C(86)capitalexpenditure资本支出3C(87)capitalexpenditureauthorization资本支出核准C(88)capitalexpenditurecontrol资本支出控制C(89)capitalexpenditureproposal资本支出申请C(90)capitalfundingplanning资本基金筹集计划C(91)capitalgain资本收益C(92)capitalinvestmentappraisal资本投资评估C(93)capitalmaintenance资本保全C(94)capitalresourceplanning资本资源计划C(95)capitalsurplus资本盈余C(96)capitalturnover资本周转率C(97)card记录卡C(98)cash现金C(99)cashaccount现金账户C(100)cashbook现金账薄C(101)cashcow金牛产品C(102)cashflow现金流量C(103)cashflowbudget现金流量预算C(104)cashflowstatement现金流量表C(105)cashledger现金分类账C(106)cashlimit现金限额C(107)CCA现时成本会计C(108)center中心C(109)changeovertime变更时间C(110)charteredentity特许经济个体C(111)cheque支票C(112)chequeregister支票登记薄C(113)classification分类C(114)clockcard工时卡C(115)code代码C(116)commitmentaccounting承诺确认会计C(117)commoncost共同成本C(118)companylimitedbyguarantee有限担保责任公司C(119)companylimitedbyshares股份有限公司C(120)competitiveposition竞争能力状况C(121)concept概念C(122)conglomerate跨行业企业C(123)consistencyconcept一致性概念C(124)consolidatedaccounts合并报表C(125)consolidationaccounting合并会计C(126)consortium财团C(127)contingencyplan应急计划C(128)contingentliabilities或有负债C(129)continuousoperation连续生产C(130)contra抵消4C(131)contractcost合同成本C(132)contractcosting合同成本计算C(133)contributioncentre贡献中心C(134)contributionchart贡献图C(135)control控制C(136)controlaccount控制账户C(137)controllimits控制限度C(138)controllabilityconcept可控制概念C(139)controllablecost可控制成本C(140)conversioncost加工成本C(141)convertibleloanstock可转换为股票的贷款C(142)corporateappraisal公司评估C(143)corporateplanning公司计划C(144)corporatesocialreporting公司社会报告C(145)cost成本C(146)costaccount成本账户C(147)costaccounting成本会计C(148)costaccountingmanual成本手册C(149)costadjustment成本调整C(150)costallocation成本分配C(151)costapportionment成本分摊C(152)costattribution成本归属C(153)costaudit成本审计C(154)costbenefitanalysis成本效益分析C(155)costcenter成本中心C(156)costdriver成本动因C(157)costofcapital资本成本C(158)costofgoodssold销货成本C(159)costofnon-conformance非相符成本C(160)costofsales销售成本C(161)costreduction成本降低C(162)coststructure成本结构C(163)costunit成本单位C(164)cost-volume-profitanalysis(CVP)本量利分析C(165)costing成本计算C(166)creditnote贷项通知C(167)creditreport信贷报告书C(168)creditor债权人C(169)creditordaysratio应付账款天数率C(170)creditorsledger应付账款分类账C(171)criticalevent关键事项C(172)criticalpath关键路线C(173)cumulativepreferenceshares累积优先股C(174)currentasset流动资产5C(175)currentcostaccounting现时成本会计C(176)currentliabilities流动负债C(177)currentpurchasingpoweraccounting现时购买力会计C(178)currentratio流动比率C(179)cut-off截止C(180)CVP本量利分析C(181)cycletime周转时间D(182)debenture债券D(183)debitnote借项通知D(184)debitcapacity举债能力D(185)debtratio债务比率D(186)debtor债务人;应收账款D(187)debtordaysratio应收账款天数率D(188)debtorsledger应收账款分类账D(189)debtor'ageanalysis应收账款账龄分析D(190)decisiondrivencosts决策连动成本D(191)decisiontree决策树D(192)defects次品D(193)deferredexpenditure递延支出D(194)deferredshares递延股份D(195)deferredtaxation递延税款D(196)deliverynote交货单D(197)departmentalaccounts部门报表D(198)departmentalbudget部门预算D(199)depreciation折旧D(200)dispatchnote发运单D(201)developmentcost开发成本D(202)differentialcost差别成本D(203)directcost直接成本D(204)directdebit直接借项D(205)directhoursyield直接小时产出率D(206)directlabourcostpercenta