A

Absorption costing 吸收成本計(jì)算

Accounting postulate 會(huì)計(jì)假設(shè)

Accountability concept 經(jīng)營(yíng)責(zé)任概念

Accrual expenses 應(yīng)計(jì)費(fèi)用

Acquisition 購(gòu)置

Amortization 攤銷

Appraisal cost 檢驗(yàn)成本

Appropriation account 盈余分配帳戶

Attributable profit 可歸屬利潤(rùn)

B

Back flush accounting 倒退成本計(jì)算

Bank reconciliation 銀行存款調(diào)節(jié)表

Bankruptcy 破產(chǎn)

Batch costing 分批成本計(jì)算

Beta factor(市場(chǎng))風(fēng)險(xiǎn)因素

Bin card 存貨記錄卡

Breakeven chart 保本圖

C

Capital expenditure 資本支出

Capital expenditure authorization 資本支出核準(zhǔn)

Cherub 支票

Cherub register 支票登記薄

Conglomerate 跨行業(yè)企業(yè)

Consistency concept 一致性概念

Consolidated accounts 合并報(bào)表

Consortium 財(cái)團(tuán)

Contingency plan 應(yīng)急計(jì)劃

Contingent liabilities 或有負(fù)債

Contra 抵消

Contribution venture 貢獻(xiàn)中心

Cost of non-conformance 非相符成本

Cumulative preference shares 累積優(yōu)先股

D

Debenture 債券

Debtors ledger 應(yīng)收帳款分類帳

Depreciation 折舊

Dispatch note 發(fā)運(yùn)單

Discretionary cost 酌量成本

Diverted hours 移用小時(shí)

Dividend 股利

E

Efficient market hypothesis 有效市場(chǎng)假設(shè)

F

Finance lease融資租賃

Futuristic planning 遠(yuǎn)景計(jì)劃

G

Gross dividend yield 總股息產(chǎn)出率

H

High-geared 高結(jié)合杠桿(比例)

Hurdle rate 最低可接受的報(bào)酬率

I

Idle capacity ration 閑置生產(chǎn)能力比率

Incremental yield 增量產(chǎn)出率

Insolvency 無(wú)力償付

J

Ledger 分類帳戶

Leverage 舉債經(jīng)營(yíng)比率

Limited liability company 有限責(zé)任公司

K

Market risk premium 市場(chǎng)分險(xiǎn)補(bǔ)償

Memorandum of association 公司設(shè)立細(xì)則

Merger 兼并

N

Non-intergrated accounts 非綜合報(bào)表

Non-liner programming 非線性規(guī)劃

Notional cost 名義成本

O

Overtrading 超過(guò)營(yíng)業(yè)資金的經(jīng)營(yíng)

P

Petty cash voucher 備用金憑證

Pro-forma invoice 預(yù)開發(fā)票

Projection 預(yù)計(jì)

Promissory note 本票

Prospectus 募債說(shuō)明書

Provisions for liabilities and charges 償債和費(fèi)用準(zhǔn)備

R

Redemption 贖回

Rejects 廢品

Residual income 剩余收益

S

Scrap 廢料

Scrip issue 紅股發(fā)行

Segmental reporting 分部報(bào)告

Share option scheme 購(gòu)股權(quán)證方案

Share premium 股票溢價(jià)

Single-entry book-keeping 單式薄記

Sinking fund 償債基金

Slack time 松馳時(shí)間

Statutory body 法定實(shí)體

Stocktaking 盤點(diǎn)存貨

Subjective classification 主體分類

Subscribed share capital 已認(rèn)購(gòu)的股本

Subsidiary undertaking 子公司

T

Tactical planning 策略計(jì)劃

Terotechnology 設(shè)備綜合工程學(xué)

Transit time 中轉(zhuǎn)時(shí)間

Treasurership 財(cái)務(wù)長(zhǎng)制度

U

Uncalled share capital 未催繳股本

Under capitalization 不足資本化

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

V

Variance direct material yield 直接材料產(chǎn)出率差異

Variance sales quantity contribution 銷售數(shù)量貢獻(xiàn)毛益差異

Virement 預(yù)算流用

Voucher 憑證

Z

Zero base budgeting 零基預(yù)算

Z score 破產(chǎn)預(yù)測(cè)計(jì)分法

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