棄我去者，昨日之日不可留 亂我心者，今日之日多煩憂

　 過(guò)急會(huì)計(jì)術(shù)語(yǔ)英漢對(duì)照

　Accounting system 會(huì)計(jì)系統(tǒng) American Accounting Association 美國(guó)會(huì)計(jì)協(xié)會(huì) American Institute of CPAs 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì) Audit 審計(jì) Balance sheet 資產(chǎn)負(fù)債表 Bookkeepking 簿記 Cash flow prospects 現(xiàn)金流量預(yù)測(cè) Certificate in Internal Auditing 內(nèi)部審計(jì)證書(shū) Certificate in Management Accounting 管理會(huì)計(jì)證書(shū) Certificate Public Accountant 注冊(cè)會(huì)計(jì)師 Cost accounting 成本會(huì)計(jì) External users 外部使用者 Financial accounting 財(cái)務(wù)會(huì)計(jì) Financial Accounting Standards Board 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì) Financial forecast 財(cái)務(wù)預(yù)測(cè) Generally accepted accounting principles 公認(rèn)會(huì)計(jì)原則 General-purpose information 通用目的信息 Government Accounting Office 政府會(huì)計(jì)辦公室 Income statement 損益表 Institute of Internal Auditors 內(nèi)部審計(jì)師協(xié)會(huì) Institute of Management Accountants 管理會(huì)計(jì)師協(xié)會(huì) Integrity 整合性 Internal auditing 內(nèi)部審計(jì) Internal control structure 內(nèi)部控制結(jié)構(gòu) Internal Revenue Service 國(guó)內(nèi)收入署 Internal users 內(nèi)部使用者 Management accounting 管理會(huì)計(jì) Return of investment 投資回報(bào) Return on investment 投資報(bào)酬 Securities and Exchange Commission 證券交易委員會(huì) Statement of cash flow 現(xiàn)金流量表 Statement of financial position 財(cái)務(wù)狀況表 Tax accounting 稅務(wù)會(huì)計(jì) Accounting equation 會(huì)計(jì)等式 Articulation 勾稽關(guān)系 Assets 資產(chǎn) Business entity 企業(yè)個(gè)體 Capital stock 股本 Corporation 公司 Cost principle 成本原則 Creditor 債權(quán)人 Deflation 通貨緊縮 Disclosure 批露 Expenses 費(fèi)用 Financial statement 財(cái)務(wù)報(bào)表 Financial activities 籌資活動(dòng) Going-concern assumption 持續(xù)經(jīng)營(yíng)假設(shè) Inflation 通貨膨漲 Investing activities 投資活動(dòng) Liabilities 負(fù)債 Negative cash flow 負(fù)現(xiàn)金流量 Operating activities 經(jīng)營(yíng)活動(dòng) Owner"s equity 所有者權(quán)益 Partnership 合伙企業(yè) Positive cash flow 正現(xiàn)金流量 Retained earning 留存利潤(rùn) Revenue 收入 Sole proprietorship 獨(dú)資企業(yè) Solvency 清償能力 Stable-dollar assumption 穩(wěn)定貨幣假設(shè) Stockholders 股東 Stockholders" equity 股東權(quán)益 Window dressing 門(mén)面粉飾 Account 帳戶

　基本詞匯

　A (1)account 賬戶,報(bào)表

　A (2)accounting postulate 會(huì)計(jì)假設(shè)

　A (3)accounting valuation 會(huì)計(jì)計(jì)價(jià)

　A (4)accountability concept 經(jīng)營(yíng)責(zé)任概念

　A (5)accountancy 會(huì)計(jì)職業(yè)

　A (6)accountant 會(huì)計(jì)師

　A (7)accounting 會(huì)計(jì)

　A (8)agency cost 代理成本

　A (9)accounting bases 會(huì)計(jì)基礎(chǔ)

　A (10)accounting manual 會(huì)計(jì)手冊(cè)

　A (11)accounting period 會(huì)計(jì)期間

　A (12)accounting policies 會(huì)計(jì)方針

　A (13)accounting rate of return 會(huì)計(jì)報(bào)酬率

　A (14)accounting reference date 會(huì)計(jì)參照日

　A (15)accounting reference period 會(huì)計(jì)參照期間

　A (16)accrual concept 應(yīng)計(jì)概念

　A (17)accrual expenses 應(yīng)計(jì)費(fèi)用

　A (18)acid test ratio 速動(dòng)比率(酸性測(cè)試比率)

　A (19)acquisition 收購(gòu)

　A (20)acquisition accounting 收購(gòu)會(huì)計(jì)

　A (21)adjusting events 調(diào)整事項(xiàng)

　A (22)administrative expenses 行政管理費(fèi)

　A (23)amortization 攤銷

　A (24)analytical review 分析性復(fù)核

　A (25)annual equivalent cost 年度等量成本法

　A (26)annual report and accounts 年度報(bào)告和報(bào)表

　A (27)appraisal cost 檢驗(yàn)成本

　A (28)appropriation account 盈余分配賬戶

　A (29)articles of association 公司章程細(xì)則

　A (30)assets 資產(chǎn)

　A (31)assets cover 資產(chǎn)擔(dān)保

　A (32)asset value per share 每股資產(chǎn)價(jià)值

　A (33)associated company 聯(lián)營(yíng)公司

　A (34)attainable standard 可達(dá)標(biāo)準(zhǔn)

　A (35)attributable profit 可歸屬利潤(rùn)

　A (36)audit 審計(jì)

　A (37)audit report 審計(jì)報(bào)告

　A (38)auditing standards 審計(jì)準(zhǔn)則

　A (39)authorized share capital 額定股本

　A (40)available hours 可用小時(shí)

　A (41)avoidable costs 可避免成本

　 B (42)back-to-back loan 易幣貸款

　B (43)backflush accounting 倒退成本計(jì)算

　B (44)bad debts 壞帳

　B (45)bad debts ratio 壞帳比率

　B (46)bank charges 銀行手續(xù)費(fèi)

　B (47)bank overdraft 銀行透支

　B (48)bank reconciliation 銀行存款調(diào)節(jié)表

　B (49)bank statement 銀行對(duì)賬單

　B (50)bankruptcy 破產(chǎn)

　B (51)basis of apportionment 分?jǐn)偦�礎(chǔ)

　B (52)batch 批量

　B (53)batch costing 分批成本計(jì)算

　B (54)beta factor B (市場(chǎng))風(fēng)險(xiǎn)因素 B

　B (55)bill 賬單

　B (56)bill of exchange 匯票

　B (57)bill of lading 提單

　B (58)bill of materials 用料預(yù)計(jì)單

　B (59)bill payable 應(yīng)付票據(jù)

　B (60)bill receivable 應(yīng)收票據(jù)

　B (61)bin card 存貨記錄卡

　B (62)bonus 紅利

　B (63)book-keeping 薄記

　B (64)Boston classification 波士頓分類

　B (65)breakeven chart 保本圖

　B (66)breakeven point 保本點(diǎn)

　B (67)breaking-down time 復(fù)位時(shí)間

　B (68)budget 預(yù)算

　B (69)budget center 預(yù)算中心

　B (70)budget cost allowance 預(yù)算成本折讓

　B (71)budget manual 預(yù)算手冊(cè)

　B (72)budget period 預(yù)算期間

　B (73)budgetary control 預(yù)算控制

　B (74)budgeted capacity 預(yù)算生產(chǎn)能力

　B (75)business center 經(jīng)營(yíng)中心

　B (76)business entity 營(yíng)業(yè)個(gè)體

　B (77)business unit 經(jīng)營(yíng)單位

　B (78)by-product 副產(chǎn)品

　 C (79)called-up share capital 催繳股本

　C (80)capacity 生產(chǎn)能力

　C (81)capacity ratios 生產(chǎn)能力比率

　C (82)capital 資本

　C (83)capital assets pricing model 資本資產(chǎn)計(jì)價(jià)模式

　C (84)capital commitment 承諾資本

　C (85)capital employed 已運(yùn)用的資本

　C (86)capital expenditure 資本支出

　C (87)capital expenditure authorization 資本支出核準(zhǔn)

　C (88)capital expenditure control 資本支出控制

　C (89)capital expenditure proposal 資本支出申請(qǐng)

　C (90)capital funding planning 資本基金籌集計(jì)劃

　C (91)capital gain 資本收益

　C (92)capital investment appraisal 資本投資評(píng)估

　C (93)capital maintenance 資本保全

　C (94)capital resource planning 資本資源計(jì)劃

　C (95)capital surplus 資本盈余

　C (96)capital turnover 資本周轉(zhuǎn)率

　C (97)card 記錄卡

　C (98)cash 現(xiàn)金

　C (99)cash account 現(xiàn)金賬戶

　C (100)cash book 現(xiàn)金賬薄

　C (101)cash cow 金牛產(chǎn)品

　C (102)cash flow 現(xiàn)金流量

　C (103)cash flow budget 現(xiàn)金流量預(yù)算

　C (104)cash flow statement 現(xiàn)金流量表

　C (105)cash ledger 現(xiàn)金分類賬

　C (106)cash limit 現(xiàn)金限額

　C (107)CCA 現(xiàn)時(shí)成本會(huì)計(jì)

　C (108)center 中心

　C (109)changeover time 變更時(shí)間

　C (110)chartered entity 特許經(jīng)濟(jì)個(gè)體

　C (111)cheque 支票

　C (112)cheque register 支票登記薄

　C (113)classification 分類

　C (114)clock card 工時(shí)卡

　C (115)code 代碼

　C (116)commitment accounting 承諾確認(rèn)會(huì)計(jì)

　C (117)common cost 共同成本

　C (118)company limited by guarantee 有限擔(dān)保責(zé)任公司

　C (119)company limited by shares 股份有限公司

　C (120)competitive position 競(jìng)爭(zhēng)能力狀況

　C (121)concept 概念

　C (122)conglomerate 跨行業(yè)企業(yè)

　C (123)consistency concept 一致性概念

　C (124)consolidated accounts 合并報(bào)表

　C (125)consolidation accounting 合并會(huì)計(jì)

　C (126)consortium 財(cái)團(tuán)

　C (127)contingency plan 應(yīng)急計(jì)劃

　C (128)contingent liabilities 或有負(fù)債

　C (129)continuous operation 連續(xù)生產(chǎn)

　C (130)contra 抵消

　C (131)contract cost 合同成本

　C (132)contract costing 合同成本計(jì)算

　C (133)contribution centre 貢獻(xiàn)中心

　C (134)contribution chart 貢獻(xiàn)圖

　C (135)control 控制

　C (136)control account 控制賬戶

　C (137)control limits 控制限度

　C (138)controllability concept 可控制概念

　C (139)controllable cost 可控制成本

　C (140)conversion cost 加工成本

　C (141)convertible loan stock 可轉(zhuǎn)換為股票的貸款

　C (142)corporate appraisal 公司評(píng)估

　C (143)corporate planning 公司計(jì)劃

　C (144)corporate social reporting 公司社會(huì)報(bào)告

　C (145)cost 成本

　C (146)cost account 成本賬戶

　C (147)cost accounting 成本會(huì)計(jì)

　C (148)cost accounting manual 成本手冊(cè)

　C (149)cost adjustment 成本調(diào)整

　C (150)cost allocation 成本分配

　C (151)cost apportionment 成本分?jǐn)?/p>

　C (152)cost attribution 成本歸屬

　C (153)cost audit 成本審計(jì)

　C (154)cost benefit analysis 成本效益分析

　C (155)cost center 成本中心

　C (156)cost driver 成本動(dòng)因

　C (157)cost of capital 資本成本

　C (158)cost of goods sold 銷貨成本

　C (159)cost of non-conformance 非相符成本

　C (160)cost of sales 銷售成本

　C (161)cost reduction 成本降低

　C (162)cost structure 成本結(jié)構(gòu)

　C (163)cost unit 成本單位

　C (164)cost-volume-profit analysis(CVP) 本量利分析

　C (165)costing 成本計(jì)算

　C (166)credit note 貸項(xiàng)通知

　C (167)credit report 信貸報(bào)告書(shū)

　C (168)creditor 債權(quán)人

　C (169)creditor days ratio 應(yīng)付賬款天數(shù)率

　C (170)creditors ledger 應(yīng)付賬款分類賬

　C (171)critical event 關(guān)鍵事項(xiàng)

　C (172)critical path 關(guān)鍵路線

　C (173)cumulative preference shares 累積優(yōu)先股

　C (174)current asset 流動(dòng)資產(chǎn)

　C (175)current cost accounting 現(xiàn)時(shí)成本會(huì)計(jì)

　C (176)current liabilities 流動(dòng)負(fù)債

　C (177)current purchasing power accounting 現(xiàn)時(shí)購(gòu)買(mǎi)力會(huì)計(jì)

　C (178)current ratio 流動(dòng)比率

　C (179)cut-off 截止

　C (180)CVP 本量利分析

　C (181)cycle time 周轉(zhuǎn)時(shí)間

　 D (182)debenture 債券

　D (183)debit note 借項(xiàng)通知

　D (184)debit capacity 舉債能力

　D (185)debt ratio 債務(wù)比率

　D (186)debtor 債務(wù)人;應(yīng)收賬款

　 D (187)debtor days ratio 應(yīng)收賬款天數(shù)率

　D (188)debtors ledger 應(yīng)收賬款分類賬

　D (189)debtor" age analysis 應(yīng)收賬款賬齡分析

　D (190)decision driven costs 決策連動(dòng)成本

　D (191)decision tree 決策樹(shù)

　D (192)defects 次品

　D (193)deferred expenditure 遞延支出

　D (194)deferred shares 遞延股份

　D (195)deferred taxation 遞延稅款

　D (196)delivery note 交貨單

　D (197)departmental accounts 部門(mén)報(bào)表

　D (198)departmental budget 部門(mén)預(yù)算

　D (199)depreciation 折舊

　D (200)dispatch note 發(fā)運(yùn)單

　D (201)development cost 開(kāi)發(fā)成本

　D (202)differential cost 差別成本

　D (203)direct cost 直接成本

　D (204)direct debit 直接借項(xiàng)

　D (205)direct hours yield 直接小時(shí)產(chǎn)出率

　D (206)direct labour cost percentage rate 直接人工成本百分比

　D (207)direct labour hour rate 直接人工小時(shí)率

　D (208)directs on indirect work 間接工作事項(xiàng)上的工時(shí)

　D (209)discount rate 貼現(xiàn)率

　D (210)discounted cash flow 現(xiàn)金流量貼現(xiàn)

　D (211)discretionary cost 酌量成本

　D (212)distribution cost 攤銷成本

　D (213)diversions 移用

　D (214)diverted hours 移用小時(shí)

　D (215)diverted hours ratio 移用工時(shí)比率

　D (216)dividend 股利

　D (217)dividend cover 股利產(chǎn)出率

　D (218)dividend per share 每股股利

　D (219)dog 疲軟產(chǎn)品

　D (220)double entry accounting 復(fù)式會(huì)計(jì)

　D (221)double-entry book-keeping 復(fù)式薄記

　D (222)doubtful debts 可疑債務(wù)

　D (223)down time 停工時(shí)間

　D (224)dynamic programming 動(dòng)態(tài)規(guī)劃

　 E (225)earning per share 每股盈利

　E (226)earning ratio 市盈率

　E (227)economic order quantity(EOQ) 經(jīng)濟(jì)訂購(gòu)批量

　E (228)efficient market hypothesis 有效市場(chǎng)假設(shè)

　E (229)efficiency ration 效率性比率

　E (230)element of cost 成本要素

　E (231)entity 經(jīng)濟(jì)個(gè)體

　E (232)environmental audit 環(huán)境審計(jì)

　E (233)environmental impact assessment 環(huán)境影響評(píng)價(jià)

　E (234)EOQ 經(jīng)濟(jì)訂購(gòu)批量

　E (235)equity 權(quán)益

　E (236)equity method of accounting 權(quán)益法會(huì)計(jì)計(jì)算

　E (237)equity share capital 權(quán)益股本

　E (238)equivalent units 當(dāng)量

　E (239)event 事項(xiàng)

　E (240)exceptional items 例外事項(xiàng)

　E (241)expected value 期望值

　E (242)expenditure 支出

　E (243)expenses 費(fèi)用

　E (244)external audit 外部審計(jì)

　E (245)external failure cost 外部損失成本

　E (246)extraordinary items 非常事項(xiàng)

　 F (247)factory goods 讓售商品

　F (248)factoring 應(yīng)收帳款讓售

　F (249)fair value 公允價(jià)值

　F (250)feedback 反饋

　F (251)FIFO 先近先出法

　F (252)final accounts 年終報(bào)表

　F (253)finance lease 融資租賃

　F (254)financial accounting 財(cái)務(wù)會(huì)計(jì)

　F (255)financial accounts calendar adjustment 財(cái)務(wù)報(bào)表的日歷時(shí)間調(diào)整

　F (256)financial management 財(cái)務(wù)管理

　F (257)financial planning 財(cái)務(wù)計(jì)劃

　F (258)financial statement 財(cái)務(wù)報(bào)表

　F (259)finished goods 完成品

　F (260)fixed asset 固定資產(chǎn)

　F (261)fixed overhead 固定制造費(fèi)用

　F (262)fixed asset turnover 固定資產(chǎn)周轉(zhuǎn)率

　F (263)fixed assets register 固定資產(chǎn)登記薄

　F (264)fixed cost 固定成本

　F (265)flexed budget 變動(dòng)限額預(yù)算

　F (266)flexible budget 彈性預(yù)算

　F (267)float time 浮動(dòng)時(shí)間

　F (268)floating charge 流動(dòng)抵押

　F (269)flow of funds statement 資金流量表

　F (270)forecasting 預(yù)測(cè)

　F (271)founder"s shares 發(fā)起人股份

　F (272)full capacity 滿負(fù)荷生產(chǎn)能力

　F (273)function costing 職能成本計(jì)算

　F (274)functional budget 職能預(yù)算

　F (275)fund accounting 基金會(huì)計(jì)

　F (276)fundamental accounting concept 基礎(chǔ)會(huì)計(jì)概念

　F (277)fungible assets 可互換資產(chǎn)

　F (278)futuristic planning 遠(yuǎn)景計(jì)劃

　 G (279)gap analysis 間距分析

　G (280)gearing 舉債經(jīng)營(yíng)比率(杠桿)

　G (281)goal congruence 目標(biāo)一致性

　G (282)going concern concept 持續(xù)經(jīng)營(yíng)概念

　G (283)goods received note 商品收訖單

　G (284)goodwill 商譽(yù)

　G (285)gross dividend yield 總股息產(chǎn)出率

　G (286)gross margin 總邊際

　G (287)gross profit 毛利潤(rùn)

　G (288)gross profit percentage 毛利潤(rùn)百分比

　G (289)group 企業(yè)集團(tuán)

　G (290)group accounts 集團(tuán)報(bào)表

　H (291)high-geared 高結(jié)合杠桿(比例)

　H (292)hire purchase 租購(gòu)

　H (293)historical cost 歷史成本

　H (294)historical cost accounting 歷史成本會(huì)計(jì)

　H (295)hours 小時(shí)

　H (296)hurdle rate 最低可接受的報(bào)酬率

　I (297)ideal standard 理想標(biāo)準(zhǔn)

　I (298)idle capacity ration 閑置生產(chǎn)能力比率

　I (299)idle time 閑置時(shí)間

　I (300)impersonal accounts 非記名賬戶

　I (301)imprest system 定額備用制度

　I (302)income and expenditure account 收益和支出報(bào)表

　I (303)incomplete records 不完善記錄

　I (304)incremental cost 增量成本

　I (305)incremental yield 增量產(chǎn)出率

　I (306)indirect cost 間接成本

　I (307)indirect hours 間接小時(shí)

　I (308)insolvency 無(wú)力償付

　I (309)intangible asset 無(wú)形資產(chǎn)

　I (310)integrated accounts 綜合報(bào)表

　I (311)interdependency concept 關(guān)聯(lián)性概念

　I (312)interest cover 利息保障倍數(shù)

　I (313)interlocking accounts 連鎖報(bào)表

　I (314)internal audit 內(nèi)部審計(jì)

　I (315)internal check 內(nèi)部牽制

　I (316)internal control system 內(nèi)部控制體系

　I (317)internal failure cost 內(nèi)部損失成本

　I (318)internal rate of return(IRR) 內(nèi)含報(bào)酬率

　I (319)inventory 存貨

　I (320)investment 投資

　I (321)investment center 投資中心

　I (322)invoice register 發(fā)票登記薄

　I (323)issued share capital 已發(fā)行股本

　 J (324)job 定單

　J (325)job card 工作卡

　J (326)job costing 工作成本計(jì)算

　J (327)job sheet 工作單

　J (328)joint cost 聯(lián)合成本

　J (329)joint products 聯(lián)產(chǎn)品

　J (330)joint stock company 股份公司

　J (331)joint venture 合資經(jīng)營(yíng)

　J (332)journal 日記賬

　J (333)just-in-time(JIT) 適時(shí)制度

　J (334)just-in-time production 適時(shí)生產(chǎn)

　J (335)just-in-time purchasing 適時(shí)購(gòu)買(mǎi)

　K (336)key factor 關(guān)鍵因素

　L (337)labour 人工

　L (338)labour transfer note 人工轉(zhuǎn)移單

　L (339)leaning curve 學(xué)習(xí)曲線

　L (340)ledger 分類賬戶

　L (341)length of order book 定單平均周期

　L (342)letter of credit 信用證

　L (343)leverage 舉債經(jīng)營(yíng)比率

　L (344)liabilities 負(fù)債

　L (345)life cycle costing 壽命周期成本計(jì)算

　L (346)LIFO 后近先出法

　L (347)limited liability company 有限責(zé)任公司

　L (348)limiting factor 限制因素

　L (349)line-item budget 明細(xì)支出預(yù)算

　L (350)liner programming 線性規(guī)劃

　L (351)liquid assets 變現(xiàn)資產(chǎn)

　L (352)liquidation 清算

　L (353)liquidity ratios 易變現(xiàn)比率

　L (354)loan 貸款

　L (355)loan capital 借入資本

　L (356)long range planning 長(zhǎng)期計(jì)劃

　L (357)lost time record 虛耗時(shí)間記錄

　L (358)low geared 低結(jié)合杠桿(比例)

　L (359)lower of cost or net realizable value concept 成本或可變凈價(jià)孰低概念

　M (360)machine hour rate 機(jī)器小時(shí)率

　M (361)machine time record 機(jī)器時(shí)間記錄

　M (362)managed cost 管理成本

　M (363)management accounting 管理會(huì)計(jì)

　M (364)management accounting concept 管理會(huì)計(jì)概念

　M (365)management accounting guides 管理會(huì)計(jì)指導(dǎo)方針

　M (366)management audit 管理審計(jì)

　M (367)management buy-out 管理性購(gòu)買(mǎi)產(chǎn)權(quán)

　M (368)management by exception 例外管理原則

　M (369)margin 邊際

　M (370)margin of safety ration 安全邊際比率

　M (371)margin cost 邊際成本

　M (372)margin costing 邊際成本計(jì)算

　M (373)mark-down 降低標(biāo)價(jià)

　M (374)mark-up 提高標(biāo)價(jià)

　M (375)market risk premium 市場(chǎng)分險(xiǎn)補(bǔ)償

　M (376)market share 市場(chǎng)份額

　M (377)marketing cost 營(yíng)銷成本

　M (378)matching concept 配比概念

　M (379)materiality concept 重要性概念

　M (380)materials requisition 領(lǐng)料單

　M (381)materials returned note 退料單

　M (382)materials transfer note 材料轉(zhuǎn)移單

　M (383)memorandum of association 公司設(shè)立細(xì)則

　M (384)merger 兼并

　M (385)merger accounting 兼并會(huì)計(jì)

　M (386)minority interest 少數(shù)股權(quán)

　M (387)mixed cost 混合成本

　 N (388)net assets 凈資產(chǎn)

　N (389)net book value 凈賬面價(jià)值

　N (390)net liquid funds 凈可變現(xiàn)資金

　N (391)net margin 凈邊際

　N (392)net present value(NPV) 凈現(xiàn)值

　N (393)net profit 凈利潤(rùn)

　N (394)net realizable value 可變現(xiàn)凈值

　N (395)net worth 資產(chǎn)凈值

　N (396)network analysis 網(wǎng)絡(luò)分析

　N (397)noise 干撈

　N (398)nominal account 名義賬戶

　N (399)nominal share capital 名義股本

　N (400)nominal holding 代理持有股份

　N (401)non-adjusting events 非調(diào)整事項(xiàng)

　N (402)non-financial performance measurement 非財(cái)務(wù)業(yè)績(jī)計(jì)量

　N (403)non-integrated accounts 非綜合報(bào)表

　N (404)non-liner programming 非線性規(guī)劃

　N (405)non-voting shares 無(wú)表決權(quán)的股份

　N (406)notional cost 名義成本

　N (407)number of days stock 存貨周轉(zhuǎn)天數(shù)

　N (408)number of weeks stock 存貨周轉(zhuǎn)周數(shù)

　O (409)objective classification 客體分類

　O (410)obsolescence 陳舊

　O (411)off balance sheet finance 資產(chǎn)負(fù)債表外籌資

　O (412)offer for sale 標(biāo)價(jià)出售

　O (413)operating budget 經(jīng)營(yíng)預(yù)算

　O (414)operating lease 經(jīng)營(yíng)租賃

　O (415)operating statement 營(yíng)業(yè)報(bào)表

　O (416)operation time 操作時(shí)間

　O (417)operational control 經(jīng)營(yíng)控制

　O (418)operational gearing 經(jīng)營(yíng)杠桿

　O (419)operating plans 經(jīng)營(yíng)計(jì)劃

　O (420)opportunity cost 機(jī)會(huì)成本

　O (421)order 定單

　O (422)ordinary shares 普通股

　O (423)out-of-date cheque 過(guò)期支票

　O (424)over capitalization 過(guò)分資本化

　O (425)overhead 制造費(fèi)用

　O (426)overhead absorption rate 制造費(fèi)用分配率

　O (427)overhead cost 制造費(fèi)用

　O (428)overtrading 超過(guò)營(yíng)業(yè)資金的經(jīng)營(yíng)

　 P (429)paid cheque 已付支票

　P (430)paid-up share capital 認(rèn)定股本

　P (431)parent company 母公司

　P (432)pareto distribution 帕累托分布

　P (433)participating preference shares 參與優(yōu)先股

　P (434)partnership 合伙

　P (435)payable ledger 應(yīng)付款項(xiàng)賬戶

　P (436)payback 回收期

　P (437)payments and receipts account 收入和支出報(bào)表

　P (438)payments withheld 保留款額

　P (439)payroll 工資單

　P (440)payroll analysis 工資分析

　P (441)percentage profit on turnover 利潤(rùn)對(duì)營(yíng)業(yè)額比率

　P (442)period cost 期間成本

　P (443)perpetual inventory 永續(xù)盤(pán)存

　P (444)personal account 記名賬戶

　P (445)PEPT 項(xiàng)目評(píng)審法

　P (446)petty cash account 備用金賬戶

　P (447)petty cash voucher 備用金憑證

　P (448)physical inventory 實(shí)地盤(pán)存

　P (449)planning 計(jì)劃

　P (450)planning horizon 計(jì)劃時(shí)限

　P (451)planning period 計(jì)劃期間

　P (452)policy cost 政策成本

　P (453)position audit 狀況審計(jì)

　P (454)post balance sheet events 資產(chǎn)負(fù)債表編后事項(xiàng)

　P (455)practical capacity 實(shí)際生產(chǎn)能力

　P (456)pre-acquisition losses 購(gòu)置前損失

　P (457)pre-acquisition profits 購(gòu)置前利潤(rùn)

　P (458)preference shares 優(yōu)先股

　P (459)preference creditors 優(yōu)先債權(quán)人

　P (460)preferred creditors 優(yōu)先債權(quán)人

　P (461)prepayments 預(yù)付款項(xiàng)

　P (462)present value 現(xiàn)值

　P (463)prevention cost 預(yù)防成本

　P (464)price ratio 市盈率

　P (465)prime cost 主要成本

　P (466)prime entry-books of 原始分錄登記薄

　P (467)principal budget factor 主要預(yù)算因素

　P (468)prior charge capital 優(yōu)先股

　P (469)prior year adjustments 以前年度調(diào)整

　P (470)priority base budgeting 優(yōu)先順序體制的預(yù)算

　P (471)private company 私人公司

　P (472)pro-forma invoice 預(yù)開(kāi)發(fā)票

　P (473)problem child 問(wèn)號(hào)產(chǎn)品

　P (474)process costing 分步成本計(jì)算

　P (475)process time 加工時(shí)間

　P (476)product cost 產(chǎn)品成本

　P (477)Product life cycle 產(chǎn)品壽命周期

　P (478)production cost 生產(chǎn)成本

　P (479)production cost of sales 售貨成本

　P (480)production volume ratio 生產(chǎn)業(yè)務(wù)量比率

　P (481)profit center 利潤(rùn)中心

　P (482)profit per employee 每員工利潤(rùn)

　P (483)profit retained for the year 年度利潤(rùn)留存

　P (484)profit to turnover ratio 利潤(rùn)對(duì)營(yíng)業(yè)額比率

　P (485)profit-volume graph 利量圖

　P (486)profitability index 盈利指數(shù)

　P (487)programming 規(guī)劃

　P (488)project evaluation and review technique 項(xiàng)目評(píng)審法

　P (489)projection 預(yù)計(jì)

　P (490)promissory note 本票

　P (491)prospectus 募債說(shuō)明書(shū)

　P (492)provisions for liabilities and charges 償債和費(fèi)用準(zhǔn)備

　P (493)prudent concept 穩(wěn)健性概念

　P (494)public company 公開(kāi)公司

　P (495)purchase order 訂購(gòu)單

　P (496)purchase requisition 請(qǐng)購(gòu)單

　P (497)purchase ledger 采購(gòu)賬戶

　Q (498)quality related costs 質(zhì)量有關(guān)成本

　Q (499)queuing time 排隊(duì)時(shí)間

　 R (500)rate 率

　R (501)ratio 比率

　R (502)ration pyramid 比率金字塔

　R (503)raw material 原材料

　R (504)receipts and payments account 收入和支付報(bào)表

　R (505)receivable ledger 應(yīng)收款項(xiàng)賬戶

　R (506)redeemable shares 可贖回股份

　R (507)redemption 贖回

　R (508)registered share capital 注冊(cè)資本

　R (509)rejects 廢品

　R (510)relevancy concept 相關(guān)性概念

　R (511)relevant costs 相關(guān)成本

　R (512)relevant range 相關(guān)范圍

　R (513)reliability concept 可靠性概念

　R (514)replacement price 重置價(jià)格

　R (515)report 報(bào)表

　R (516)reporting 報(bào)告

　R (517)research cost, applied 應(yīng)用性研究成本

　R (518)research cost, pure or basic 理論或基礎(chǔ)研究成本

　R (519)reserves 留存收益

　R (520)residual income 剩余收益

　R (521)responsibility center 責(zé)任中心

　R (522)retention money 保留款額

　R (523)return on capital employed 運(yùn)用資本報(bào)酬率

　R (524)returns 退回

　R (525)revenue 收入

　R (526)revenue center 收入中心

　R (527)revenue expenditure 收益支出

　R (528)revenue investment 收入性投資

　R (529)right issue 認(rèn)股權(quán)發(fā)行

　R (530)rolling budget 滾動(dòng)預(yù)算

　R (531)rolling forecast 滾動(dòng)預(yù)測(cè)

　S (532)sales ledger 銷售分類賬

　S (533)sales order 銷售定單

　S (534)sales per employee 每員工銷售額

　S (535)scrap 廢料

　S (536)scrip issue 紅股發(fā)行

　S (537)secured creditors 有擔(dān)保的債權(quán)人

　S (538)segmental reporting 分部報(bào)告

　S (539)selling cost 銷售成本

　S (540)semi-fixed cost 半固定成本

　S (541)semi-variable cost 半變動(dòng)成本

　S (542)sensitivity analysis 敏感性分析

　S (543)service cost center 服務(wù)成本中心

　S (544)service costing 服務(wù)成本計(jì)算

　S (545)set-up time 安裝時(shí)間

　S (546)shadow prices 影子價(jià)格

　S (547)share 股票

　S (548)share capital 股份資本

　S (549)share option scheme 購(gòu)股權(quán)證方案

　S (550)share premium 股票溢價(jià)

　S (551)sight draft 即期匯票

　S (552)single-entry book-keeping 單式薄記

　S (553)sinking fund 償債基金

　S (554)slack time 松弛時(shí)間

　S (555)social responsibility cost 社會(huì)責(zé)任成本

　S (556)sole trader 獨(dú)資經(jīng)營(yíng)者

　S (557)source and application of funds statement 資金來(lái)源和運(yùn)用表

　S (558)special order costing 特殊定單成本計(jì)算

　S (559)staff costs 職工成本

　S (560)statement of account 營(yíng)業(yè)賬單

　S (561)statement of affairs 財(cái)務(wù)狀況表

　S (562)statutory body 法定實(shí)體

　S (563)stock 存貨

　S (564)stock control 存貨控制

　S (565)stock turnover 存貨周轉(zhuǎn)率

　S (566)stocktaking 盤(pán)點(diǎn)存貨

　S (567)stores requisition 領(lǐng)料申請(qǐng)單

　S (568)strategic business unit 戰(zhàn)略性經(jīng)營(yíng)單位

　S (569)strategic management accounting 戰(zhàn)略管理會(huì)計(jì)

　S (570)strategic planning 戰(zhàn)略計(jì)劃

　S (571)strategy 戰(zhàn)略

　S (572)subjective classification 主體分類

　S (573)subscribed share capital 已認(rèn)購(gòu)的股本

　S (574)subsidiary undertaking 子公司

　S (575)sunk cost 沉沒(méi)成本

　S (576)supply estimate 預(yù)算估計(jì)

　S (577)supply expenditure 預(yù)算支出

　S (578)suspense account 暫記賬戶

　S (579)SWOT analysis 長(zhǎng)處和短處,機(jī)會(huì)和威脅分析

　S (580)system 制度,體系

　T (581)tactical planning 策略計(jì)劃

　T (582)tactics 策略

　T (583)take-over 接收

　T (584)tangible asset 有形資產(chǎn)

　T (585)tangible fixed asset statement 有形固定資產(chǎn)表

　T (586)target cost 目標(biāo)成本

　T (587)terotechnology 設(shè)備綜合工程學(xué)

　T (588)throughput accounting 生產(chǎn)量會(huì)計(jì)

　T (589)time 時(shí)間

　T (590)time sheet 時(shí)間記錄表

　T (591)total assets 總資產(chǎn)

　T (592)total quality management 全面質(zhì)量管理

　T (593)total stocks 存貨總計(jì)

　T (594)trade creditors 購(gòu)貨客戶(應(yīng)付賬款)

　T (595)trade debtors 銷貨客戶(應(yīng)收賬款)

　T (596)trading profit and loss account 營(yíng)業(yè)損益表

　T (597)transfer price 轉(zhuǎn)讓價(jià)格

　T (598)transit time 中轉(zhuǎn)時(shí)間

　T (599)treasurership 財(cái)務(wù)長(zhǎng)制度

　T (600)trail balance 試算平衡表

　T (601)turnover 營(yíng)業(yè)額

　U (602)uncalled share capital 未催繳股本

　U (603)under capitalization 不足資本化

　U (604)under or over-absorbed overhead 少吸收或多吸收的制造費(fèi)用

　U (605)uniform accounting 統(tǒng)一會(huì)計(jì)

　U (606)uniform costing 統(tǒng)一成本計(jì)算

　U (607)unissued share capital 未發(fā)行股本

　V (608)value 價(jià)值

　V (609)value added 增值

　V (610)value analysis 價(jià)值分析

　V (611)value for money audit 經(jīng)濟(jì)效益審計(jì)

　V (612)vote 表決

　V (613)voucher 憑證

　W (614)waiting time 等候時(shí)間

　W (615)waste 廢品(料)

　W (616)wasting asset 遞耗資產(chǎn)

　W (617)weighted average cost of capital 資本的加權(quán)平均成本

　W (618)weighted average price 加權(quán)平均價(jià)格

　W (619)with resource 有追索權(quán)

　W (620)without recourse 無(wú)追索權(quán)

　W (621)working capital 營(yíng)運(yùn)資本

　W (622)write-down 減值

　Z (623)zero base budgeting 零基預(yù)算

　Z (624)zero coupon bond 無(wú)息債券

　Z (625)Z score 破產(chǎn)預(yù)測(cè)計(jì)分法

　 國(guó)民經(jīng)濟(jì)、對(duì)外經(jīng)濟(jì)貿(mào)易 NATIONAL ECONOMY, FOREIGN ECONOMIC RELATIONS AND TRADE

　 經(jīng)濟(jì)指標(biāo) economic indicators

　 社會(huì)總產(chǎn)值 total product of society

　 國(guó)民生產(chǎn)總值 GNP (Gross Domestic Product)

　 國(guó)內(nèi)生產(chǎn)總值 GDP (Gross Domestic Product)

　 人均國(guó)內(nèi)生產(chǎn)總值 GDP per capita

　 工農(nóng)業(yè)總產(chǎn)值 gross output value of industry and agriculture

　 國(guó)民收入 national income

　 購(gòu)買(mǎi)力平價(jià)法 purchasing power parity

　 財(cái)政收入 state revenue

　 社會(huì)商品零售總額 total volume of retail sales

　 社會(huì)零售物價(jià)總指數(shù) general retail price index

　 百分點(diǎn) percentage points

　 "八五"劃劃 the 8th Five-Year Plan for National Economic and Social Development

　 計(jì)劃經(jīng)濟(jì) planned economy

　 統(tǒng)購(gòu)統(tǒng)銷 state monopoly over purchase and marketing

　 市場(chǎng)經(jīng)濟(jì) market economy

　 指令性計(jì)劃 mandatory plan

　 指導(dǎo)性計(jì)劃 guidance plan

　 市場(chǎng)調(diào)節(jié) market regulation

　 建立市場(chǎng)經(jīng)濟(jì)、法制、民主監(jiān)督和廉政"三個(gè)機(jī)制" establish operational mechanisms of market economy, rule by law, democratic supervision and incorruptible government

　 抓好農(nóng)業(yè)、交通能源、教育科技"三個(gè)基礎(chǔ)" stress priorities over agriculture, transportation and energy supply, education and science and technology

　 實(shí)現(xiàn)產(chǎn)業(yè)結(jié)構(gòu)、生態(tài)環(huán)境和人口素質(zhì)"三個(gè)優(yōu)化" optimize industrial structure, ecological environment and the quality of population

　 第一、二、三產(chǎn)業(yè) primary, secondary and tertiary industries

　 外向型經(jīng)濟(jì) export-oriented economy

　 創(chuàng)匯型企業(yè) foreign exchange-earning enterprise

　勞動(dòng)密集型 labor intensive

　 技術(shù)、智力、資本密集型 technology, knowledge or capital intensive

　 高附加值的深加工 down-stream processing with high added-value

　 優(yōu)化資源配置 optimize allocation of resources

　 生產(chǎn)力 productive forces

　 生產(chǎn)資料 capital goods

　 科研成果產(chǎn)業(yè)化 industrialization of research findings

　 火炬計(jì)劃 Torch Plan

　 技術(shù)入股 technology appraised as capital stock

　 風(fēng)險(xiǎn)投資 venture investment/capital

　 固定資產(chǎn)投資 investment in fixed assets

　 折舊費(fèi) depreciation cost

　 關(guān)系民生的產(chǎn)品 products vital to the people"s livelihood

　 供大于求 oversupply

　 供不應(yīng)求 short supply

　 經(jīng)濟(jì)過(guò)熱 overheated economy

　 抑制炒房地產(chǎn)熱 stem frenzied and speculative trading in the property market

　 宏觀調(diào)控 macro-economic control

　 經(jīng)濟(jì)杠桿 economic levers

　 產(chǎn)業(yè)政策 industrial policy

　 財(cái)政, 稅收, 信貸，利率, 匯率 public financing, taxation, credit, interest rate, exchange rate

　 提高經(jīng)濟(jì)效益 enhance economic performance/returns

　 社會(huì)效益 social effect/returns

　 實(shí)現(xiàn)持續(xù)、穩(wěn)定、協(xié)調(diào)的發(fā)展 bring about sustained, stable and coordinated development

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