Aaa 美国会计学会
(1) ABC 作业基础成本计算
(2)absorbed overhead 已吸收制造费用
(3)absorption costing 吸收成本计算
(4)account 帐户,报表
(5)accounting postulate 会计假设
(6)accounting series release 会计公告文件
(7)accounting valuation 会计计价
(8)account sale 承销清单
(9)accountability concept 经营责任概念
(10)accountancy 会计职业
(11)accountant 会计师
(12)accounting 会计
(13)agency cost 代理成本
(14)accounting bases 会计基础
(15)accounting manual 会计手册
(16)accounting period 会计期间
(17)accounting policies 会计方针
(18)accounting rate of return 会计报酬率
(19)accounting reference date 会计参照日
(20)accounting reference period 会计参照期间
(21)accrual concept 应计概念
(22)accrual expenses 应计费用
(23)acid test ration 速动比率(酸性测试比率)
(24)acquisition 购置
(25)acquisition accounting 收购会计
(26)activity based accounting 作业基础成本计算
(27)adjusting events 调整事项
(28)administrative expenses 行政管理费
(29)advice note 发货通知
(30)amortization 摊销
(31)analytical review 分析性检查
(32)annual equivalent cost 年度等量成本法
(33)annual report and accounts 年度报告和报表
(34)appraisal cost 检验成本
(35)appropriation account 盈余分配帐户
(36)articles of association 公司章程细则
(37)assets 资产
(38)assets cover 资产保障
(39)asset value per share 每股资产价值
(40)associated company 联营公司
(41)attainable standard 可达标准
(42)attributable profit 可归属利润
(43)audit 审计
(44)audit report 审计报告
(45)auditing standards 审计准则
(46)authorized share capital 额定股本
(47)available hours 可用小时
(48)avoidable costs 可避免成本
(49)back-to-back loan 易币贷款
(50)backflush accounting 倒退成本计算
(51)bad debts 坏帐
(52)bad debts ratio 坏帐比率
(53)bank charges 银行手续费
(54)bank overdraft 银行透支
(55)bank reconciliation 银行存款调节表
(56)bank statement 银行对帐单
(57)bankruptcy 破产
(58)basis of apportionment 分摊基础
(59)batch 批量
(60)batch costing 分批成本计算
(61)beta factor (市场)风险因素
(62)bill 帐单
(63)bill of exchange 汇票
(64)bill of landing 提单
(65)bill of materials 用料预计单
(66)bill payable 应付票据
(67)bill receivable 应收票据
(68)bin card 存货记录卡
(69)bonus 红利
(70)book-keeping 薄记
(71) oston classification 波士顿分类
(72)breakeven chart 保本图
(73)breakeven point 保本点
(74)breaking-down time 复位时间
(75)budget 预算
(76)budget center 预算中心
(77)budget cost allowance 预算成本折让
(78)budget manual 预算手册
(79)budget period 预算期间
(80)budgetary control 预算控制
(81)budgeted capacity 预算生产能力
(82)burden 制造费用
(83)business center 经营中心
(84)business entity 营业个体
(85)business unit 经营单位
(86)buy-out management 管理性购买产权
(87)by-product 副产品
(88)called-up share capital 催缴股本
(89)capacity 生产能力
(90)capacity ratios 生产能力比率
(91)capital 资本
(92)capital assets pricing model 资本资产计价模式
(93)capital commitment 承偌资本
(94)capital employed 已运用的资本
(95)capital expenditure 资本支出
(96)capital expenditure authorization 资本支出核准
(97)capital expenditure control 资本支出控制
(98)capital expenditure proposal 资本支出申请
(99)capital funding planning 资本基金筹集计划 (100)capital gain 资本收益
(101)capital investment appraisal 资本投资评估 (102)capital maintenance 资本保全
(103)capital resource planning 资本资源计划 (104)capital surplus 资本盈余
(105)capital turnover 资本周转率
(106)card 记录卡
(107)cash 现金
(108)cash account 现金帐户
(109)cash book 现金帐薄
(110)cash cow 金牛产品
(111)cash flow 现金流量
(112)cash discounted 现金贴现
(113)cash flow budget 现金流量预算
(114)cash flow statement 现金流量表
(115)cash ledger 现金分类帐
(116)cash limit 现金限额
(117)CCA 现时成本会计
(118)center 中心
(119)changeover time 变更时间
(120)chartered entity 特许经济个体
(121)cheque 支票
(122)cheque register 支票登记薄
(123)coin analysis 零钱分类
(124)classification 分类
(125)clock card 工时卡
(126)code 代码
(127)commitment accounting 承偌确认会计
(128)common cost 共同成本
(129)company limited by guarantee 有限担保责任公司
(130)company limited shares 股份有限公司
(131)competitive position 竞争能力状况
(132)concept 概念
(133)conglomerate 跨行业企业
(134)consistency concept 一致性概念
(135)consolidated accounts 合并报表
(136)consolidation accounting 合并会计
(137)consortium 财团
(138)contingency plan 应急计划
(139)contingent liabilities 或有负债
(140)continuous operation 连续生产
(141)contra 抵消
(142)contract cost 合同成本
(143)contract costing 合同成本计算
(144)contribution 贡献毛益
(145)contribution ventre 贡献中心
(146)contribution chart 贡献图
(147)contribution per unit of limiting factor ration 单位限定因素的贡献毛益比率
(148)contribution to sales ration 贡献毛益对销售比率 (149)control 控制
(150)control account 控制帐户
(151)control limits 控制限度
(152)controllability concept 可控制概念
(153)controllable cost 可控制成本
(154)conversion cost 加工成本
(155)convertible loan stock 可转换为股票的贷款 (156)corporate appraisal 公司评估
(157)corporate planning 公司计划
(158)corporate social reporting 公司社会报告 (159)corporation 股份公司
(160)cost 成本
(161)cost account 成本帐户
(162)cost accounting 成本会计
(163)cost accounting manual 成本手册
(164)cost accounts calendar 成本报表的日历时间 (165)cost adjustment 成本调整
(166)cost allocation 成本分配
(167)cost apportionment 成本分摊
(168)cost attribution 成本归属
(169)cost audit 成本审计
(170)cost behaviour 成本性态
(171)cost benefit analysis 成本效益分析 (194)current asset 流动资产
(195)current cost accounting 现时成本会计 (196)current liabilities 流动负债
(197)current purchasing power accounting 现时购买力会计
(198)current ration 流动比率
(199)cut-off 截止
(200)CVP 本量利分析
(201)cycle time 周转时间
(202)debenture 债券
(203)debit note 借项通知
(204)debit capacity 举债能力
(205)debt ratio 债务比率
(206)debtor 债务人
(207)debtor days ratio 应收帐款天数率
(208)debtors 应收款
(209)debtors ledger 应收帐款分类帐
(210)debtor’ age analysis 应收帐款帐龄分析
(211)decision driven costs 决策连动成本
(212)decision tree 决策树
(213)defects 次品
(214)deferred expenditure 递延支出
(215)deferred shares 递延股份
(216)deferred taxation 递延税款
(217)delivery note 交货单
(218)departmental accounts 部门报表 (219)departmental budget 部门预算 (220)depreciation 折旧
(221)dispatch note 发运单
(222)development cost 开发成本
(223)differential cost 差别成本
(224)direct hours yield 直接工时产出率 (225)direct labour cost-standard 标准直接人工成本
(226)direct labour efficiency-variance 直接人工效率差异
(227)direct labour rate—variance 直接人工费率差异
(228)direct labour total-variance 直接人工总差异
(229)direct material mix-variance 直接材料结构差异
(230)direct price-variance
直接材料价格差异
(231)direct material total-variance 直接材料总差异
(232)direct materials usage-variance
直接材料用量差异
(233)direct materials yield-variance 直接材料产出率差异
(234)direct cost 直接成本
(235)direct debit 直接借项
(236)direct hours yield 直接小时产出率
(237)direct labour cost percentage rate 本百分比
(238)direct labour hour rate
直接人工小时率
(239)directs on indirect work
间接工作事项上的工时
(240)discount rate 贴现率
(241)discounted cash flow 现金流量贴现 (242)discretionary cost 酌量成本
(243)distribution cost 摊销成本
(244)diversions 移用
(245)diverted hours 移用小时
(246)diverted hours ratio 移用工时比率 (247)dividend 股利
(248)dividend cover 股利产出率
(249)dividend per share 每股股利 直接人工成
(250)dog 疲软产品
(251)double entry accounting 复式会计 (252)double-entry book-keeping 复式薄记 (253)doubtful debts 可疑债务
(254)down time 停工时间
(255)dynamic programming 动态规划 consistency 一贯性
substance over form 实质重于形式 materiality 重要性
prudence 谨慎性
current asset 流动资产
non-current asset 非流动资产
round it up, round it down 四舍五入 contingent liability 或有负债
creditor 债权人
rendering of service 提供劳务 royalties 版税
bonus share 分红股
redempte share 赎回股份
debenture 债券
credit 贷方
depreciation 折旧
residual value 剩余价值
accounting treatment 会计处理
accrual concept 权责发生制概念
net book value 账面净值
straight line method 直线法
carrying amount 资产净值（资产－累计折旧－减值） rule of thumb 经验法
contribution margin 边际贡献
deferred income 递延收入
finance lease 融资租赁
cash equivalents 现金等价物
operating lease 经营租赁
capital appreciation 资本增值
amortization 分摊
incremental budget 增量预算
zero based budget 零基预算
continuous budget 滚动预算
deferred tax 递延税款
permanent difference 永久性差异
timing difference 时间性差异
flow through method 应付税款法
events after balance sheet date 资产负债表日后事项 return on investment (ROI) 投资回报率
profit before interest and tax 息税前利润 profit margin 利润率
retrospective application 追溯调整法
prospective application 未来适用法