会计术语英汉对照表
目录 |
| 初级会计 | |
|---|---|
| 会计术语名称 | 英文名称 |
| 对账 | （checking） |
| 对应账户 | （corresponding accounts） |
| 定期清查 | （Periodic checking method） |
| 定期盘存制 | （periodic inventory system） |
| 订本式账簿 | （bound book） |
| 调整账户 | （adjustment accounts） |
| 调整分录 | （adjusting journal entry） |
| 单式记账凭证 | （single account title voucher） |
| 单式记账法 | （single-entry bookkeeping） |
| 从属账户 | （Secondary accounts） |
| 成本计算账户 | （costing accounts） |
| 财产清查 | （physical inventory） |
| 簿记 | （bookkeeping） |
| 不定期清查 | （non-periodic checking method） |
| 补充登记法 | （correction by extre recording） |
| 表外账户 | （off-balance sheet accounts） |
| 备抵账户 | （provision accounts） |
| 备抵附加账户 | （provision and adjunct accounts） |
| 备查账簿 | （memorandvn） |
| 序时账簿 | （book of chronological entry） |
| 一次凭证 | （single-record document） |
| 银行存款日记账 | （deposit journal） |
| 永续盘存制 | （perpetual inventory system） |
| 原始凭证 | （source document） |
| 暂记账户 | （suspense accounts） |
| 增减记账法 | （increase-decrease bookkeeping） |
| 债权结算账户 | （accounts for settlement of claim） |
| 债权债务结算账户 | （accounts for settlement of claim and debt） |
| 债务结算账户 | （accounts for settlement of debt） |
| 账户 | （account） |
| 账户编号 | （Account number） |
| 账户对应关系 | （debit-credit relationship） |
| 账项调整 | （adjustment of account） |
| 专用记账凭证 | （special-purpose voucher） |
| 转回分录 | （reversing entry） |
| 资金来源账户 | （accounts of sources of funds） |
| 资产负债账户 | （balance sheet accounts） |
| 转账凭证 | （transfer voucher） |
| 资金运用账户 | （accounts of applications of funds） |
| 自制原始凭证 | （internal source document） |
| 总分类账簿 | （general ledger） |
| 总分类账户 | （general account） |
| 附加账户 | （adjunct accounts） |
| 付款凭证 | （payment voucher） |
| 分类账簿 | （ledger） |
| 多栏式日记账核算形式 | （bookkeeping procedure using columnar journal） |
| 结账 | （closing account） |
| 结账分录 | （closing entry） |
| 借贷记账法 | （debit-credit bookkeeping） |
| 局部清查 | （partial ckeck） |
| 卡片式账簿 | （card book） |
| 跨期摊提账户 | （inter-period allocation accounts） |
| 累计凭证 | （multiple-record document） |
| 联合账簿 | （compound book） |
| 明细分类账簿 | （subsidiary ledger） |
| 明细分类账户 | （subsidiary account） |
| 盘存账存 | （inventory accounts） |
| 平行登记 | （parallel recording） |
| 全面清查 | （complete check） |
| 日记总账 | （combinod journal and ledger） |
| 日记总账核算形式 | （bookkeeping procedure using summarized journal） |
| 三式记账法 | （triple-entry bookkeeping） |
| 实账户 | （real accounts） |
| 试算表 | （trial balance） |
| 试算平衡 | （trial balancing） |
| 收付记账法 | （receipts-payment bookkeeping） |
| 收款凭证 | （receipt voucher） |
| 损益表账户 | （income statement accounts） |
| 通用记账凭证 | （general purpose voucher） |
| 通用日记账核算形式 | （bookkeeping procedure using general journal） |
| 外来原始凭证 | （source document from outside） |
| 现金日记账 | （cash journal） |
| 虚账户 | （nominal accounts） |
| 汇总原始凭证 | （cumulative source document） |
| 汇总记账凭证核算形式 | （bookkeeping procedure using summary ovchers） |
| 工作底稿 | （working paper） |
| 复式记账凭证 | （mvltiple account titles voucher） |
| 复式记账法 | （Double entry bookkeeping） |
| 复合分录 | （compound entry） |
| 划线更正法 | （correction by drawing a straight ling） |
| 汇总原始凭证 | （cumulative source document） |
| 会计凭证 | （accounting documents） |
| 会计科目表 | （chart of accounts） |
| 会计科目 | （account title） |
| 红字更正法 | （correction by using red ink） |
| 会计核算形式 | （bookkeeping procedures） |
| 过账 | （posting） |
| 会计分录 | （accounting entry） |
| 会计循环 | （accounting cycle） |
| 会计账簿 | （Book of accounts） |
| 活页式账簿 | （loose-leaf book） |
| 集合分配账户 | （clearing accounts） |
| 计价对比账户 | （matching accounts） |
| 记账方法 | （bookkeeping methods） |
| 记账规则 | （recording rules） |
| 记账凭证 | （voucher） |
| 记账凭证核算形式 | （Bookkeeping proced ureusing vouchers） |
| 记账凭证汇总表核算形式 | （bookkeeping procedure using categorized account summary） |
| 简单分录 | （simple entry） |
| 结算账户 | （settlement accounts） |
| 中级会计 | |
|---|---|
| 会计术语名称 | 英文名称 |
| 期间费用 | Period Expense |
| 收入的确认 | recognition of revenue |
| 公司债券发行价格 | corporate bond issuing price |
| 固定资产折旧 | depreciation of fixed assets |
| 可转换债券 | convertible bonds |
| 公司债券利息摊销 | |
| 加速折旧法 | accelerated depreciation methods |
| 营业外收支净额 | net non-operating income and expenditure |
| 公司债券利率 | interest rate on debenture |
| 应收账款出借 | assignment of accounts receivable |
| 无担保债券 | debenture bonds |
| 后进先出法 | last-in,first-out,LIFO |
| 其他货币资金 | Other monetary assets |
| 应付票据贴现 | discount on notes payable |
| 先进先出去 | first-in,first-out缩写FIFO |
| 在发建工程 | constructions in process |
| 固定资产更换与固定资产改良 | improvements and replacements of fixed assets |
| 实地盘存制 | periodic inventory system |
| 收益总括观点 | all-inclusive concept of income |
| 损益表法 | Income statement approach |
| 可变现净值法 | net realizable value |
| 应付福利费 | Accrued welfarism |
| 基本业务利润 | |
| 固定资产扩建 | additions of fixed assets |
| 债券赎回 | |
| 应交折基金【旧】 | |
| 应收账款出售 | sale or factoring of accounts receivable |
| 或有负债 | contingent liability |
| 销货退回与折让 | sales returns and allowances |
| 零售价格法 | retail method |
| 现金折扣 | cash discount |
| 特定履行法 | |
| 其他业务利润 | |
| 公司债券 | bonds payable |
| 销售法 | sale method |
| 应付票据 | notes payable |
| 认股权 | stock rights |
| 固定资产修理 | repairs and maintenance of fixed assets |
| 有担保债券 | mortgage bonds |
| 销售费用 | selling expenses |
| 应付股利 | dividends payable |
| 基本生产【旧】 | |
| 应收票据 | notes receivable |
| 无形资产 | intangible assets |
| 收款法 | collection method |
| 所得税 | income tax |
| 流动负债 | current liabilities |
| 生产法 | production method |
| 计划成本核算 | |
| 废弃和生置法 | retirement and replacement method |
| 盘存法 | inventory method |
| 流动资产 | current assets |
| 购货折扣 | purchases discounts |
| 商誉 | goodwill |
| 应收账款 | accounts receivable |
| 投资收益 | investment income |
| 营业利润 | operating income |
| 预提费用 | |
| 股本 | capital stock |
| 企业管理费【旧】 | |
| 公司债券偿还 | redemption of bonds |
| 坏账 | bad debts |
| 固定资产重估价 | revaluations of fixed assets |
| 银行存款 | cash in bank |
| 固定资产 | fixed assets |
| 利润总额 | |
| 利润分配 | profit distribution |
| 应计费用 | accrued expense |
| 商标权 | trademarks and tradenames |
| 全部履行法 | |
| 净利润 | net income |
| 应付利润 | profit payable |
| 未分配利润 | Undistributed profits |
| 收益债券 | income bonds |
| 货币资金 | Cash and cash equivalents |
| 利息资本化 | capitalization of interests |
| 法定公益金 | Statutory welfare reserve |
| 工程物资 | engineer material |
| 预付账款 | advance to supplier |
| 其他应收款 | other receivables |
| 现金 | cash |
| 预收账款 | Advance Received from Customers |
| 公司债券发行 | corporate bond floatation |
| 应付工资 | wages payable |
| 实收资本 | paid-in capital |
| 盈余公积 | surplus reserves |
| 管理费用 | Management Fee／Management Fees |
| 土地使用权 | |
| 股利 | dividend |
| 应交税金 | taxes payable |
| 流动资金 | |
| 负商誉 | negative goodwill |
| 费用的确认 | recognition of expense |
| 短期投资 | temporary investment |
| 短期借款 | Short-term Borrowing |
| 递延资产 | deferred charges |
| 低值易耗品 | Low-value consumption goods/Low value consumbles |
| 当期经营观点 | current operating concept of income |
| 待摊费用 | |
| 待核销基建支出[旧] | |
| 待处理流动资产损失 | |
| 待处理固定资产损失 | |
| 存货销售的影响 | effects of inventory errors |
| 折旧[旧] | depreciation |
| 折旧方法 | depreciation method |
| 折旧率 | depreciation rate |
| 支出 | payment |
| 直线法 | straight-line |
| 职工福利基金【旧】 | |
| 专项拨款【旧】 | |
| 专利权 | patents |
| 住房基金 | housing fund |
| 重置成本法 | replacement costing |
| 专项物资[旧] | |
| 专项资产【旧】 | |
| 专有技术 | know-how |
| 专营权 | franchises |
| 资本公积 | capital reserves |
| 资产负债表法 | |
| 资金占用和资金来源[旧] | |
| 自然资源 | natural resources |
| 存货 | inventory |
| 车间经费【旧】 | |
| 偿债基金 | sinking fund |
| 长期应付款 | long-term payables |
| 长期投资 | long-term investments |
| 长期借款 | long-term loans |
| 长期负债 | long-term liability of long-term debt |
| 财务费用 | financing expenses |
| 拨定留存收益 | appropriated retained earnings |
| 标准成本法 | standard costing |
| 变动成本法 | variable costing |
| 比例履行法 | |
| 包装物 | Wrappage |
| 版权 | copyrights |
| 高级会计 | |
|---|---|
| 会计术语名称 | 英文名称 |
| 独立董事 | independent director |
| 市场附加值 | Market Value Added,MVA |
| 投资中心 | Investment Center |
| 利润中心 | Profit Center |
| 酌量性费用中心 | Discretionary Expense Centers |
| 收入中心 | revenue center |
| 合并前利润 | preacquisition income |
| 现金分配计划 | cash distribution plan |
| 安全付款表 | safe payments schedule |
| 合并每股收益 | consolidated EPS |
| 期货交易市场 | market of futures transaction |
| 期货交易 | futures transaction |
| 举债经营融资租赁 | leveraged lease |
| 金融工具 | financial instruments |
| 企业集团 | business qroup |
| 年度报告 | annual report |
| 内部往来 | transactions between home office and branches |
| 合伙企业 | partnership enterprise |
| 合并资产负债表 | consolidated balance sheet |
| 合并主体的所得税会计(美) | accounting for income taxes of consolidated entities |
| 合并现金流量表 | consolidated statement of cash flow |
| 合并价差 | cost-book value differentials |
| 合并会计报表 | consolidated financial statements |
| 购买法 | purchase methed |
| 企业整体价值 | the value of an enterprise as a whole |
| 权益结合法 | pooling of interest method |
| 期内所得税分摊(美) | intraperiod tax allocation |
| 期末存货的未实现损益 | unrealized profit in ending inventory |
| 公司间的长期资产业务 | intercompany transactions in long-term assets |
| 名义货币保全 | maintaining capital in units of money |
| 基金论 | the fund theory |
| 功能性货币（美） | functional currency |
| 汇兑损益 | exchange gains or losses |
| 合并财务状况变动表 | consolidated statement of changes in financial poition |
| 换算损益 | translation gains or losses |
| 举债经营收购（美） | Leveraged buyouts,简称LBC |
| 母公司持股比例变动 | change in ownership percentage held by parent |
| 交互分配法（美） | reciprocal allocation approach |
| 货币项 | monetary items |
| 合伙清算 | partnership liquidation |
| 控股合并 | acquisition of majority interest |
| 关税 | tariff |
| 名义货币单位 | units of nominal currency |
| 记账本位币 | recording currency |
| 经营租赁 | operating lease |
| 流动非流动性法 | current/noncurrent method |
| 经济利润 | economic income |
| 破产受托人清算组会计 | trustee accounting |
| 联合会计报表 | combined financial state-ments |
| 权益法 | equity method |
| 共同费用分配 | home office-branch expense allocation |
| 货币非货币法 | monetary/no monetary |
| 利率期货交易 | interest rate futrues transaction |
| 简单权益法 | simple equity method |
| 汇率 | exchange rate |
| 母公司 | parent company |
| 红利法 | bonus procedure |
| 库藏股法（美） | treasury stock approach |
| 劳务因素 | service factor |
| 精算报告 | actuaries’report |
| 全面分摊法 | comprehensive allocation |
| 固定资产投资方向调节税 | |
| 合并费用 | expenses related to combinations |
| 间接标价法 | indirect quotation |
| 买入汇率 | buying rate |
| 期货合约 | futrues contract |
| 混合合并 | conglomeration |
| 控投公司 | holding company |
| 股票指数期货 | stock index futrues |
| 横向销售 | crosswise sale |
| 固定汇率 | fixed rate |
| 纳税影响法 | tax effect method |
| 记账汇率 | recording rate |
| 横向合并 | horizontal integration |
| 合并前股利 | preacquisition dividends |
| 可变现净值 | net realizable |
| 企业合并会计 | accounting for business combination |
| 平仓盈亏 | offset gain and loss |
| 卖出汇率 | selling rate |
| 金融期货交易 | financial futures transaction |
| 会计利润 | accounting income |
| 合并损益表 | consolidated income statement |
| 公允价值 | fair value |
| 期权 | options |
| 间接控股 | indirect holding |
| 两笔交易观 | two-transaction opinion |
| 破产清算 | bankrupcy liquidation |
| 企业合并 | business combination |
| 企业论 | the enterprise theory |
| 商品寄销 | consignment |
| 权益理论 | equity theory |
| 融资租赁 | financing lease |
| 商品期货交易 | futrues for commodity |
| 商誉法 | goodwill procedure |
| 生产能力保全 | maintaining capital in terms of productive capacity |
| 升水 | premium |
| 少数股东损益 | minority interest income |
| 少数股东权益 | minority stockholder’s interest |
| 上市公告书 | listed company statement |
| 剩余权益论 | the residual equity theory |
| 时态法 | temporal method |
| 实体理论 | entity theory |
| 实体论 | the entity theory |
| 受托人（美） | trustee |
| 特定变动 | specific change |
| 所得税会计 | income tax accounting |
| 所得税的跨期分摊 | interqeriod tax allocation |
| 税务会计 | tax accounting |
| 售后回租 | sale-leaseback |
| 耕地占用税 | |
| 个人所得税 | personal income tax |
| 个人财务报表（美） | personal financial state-ments |
| 改组计划（美） | reorganization plan |
| 改组 | reorganization |
| 复杂权益法 | complex equity method |
| 附属公司 | associated company |
| 负权人偿金 | dividend |
| 浮动汇率 | floating rate |
| 分支机构会计 | accounting for branch |
| 推定赎回损益 | constructive gains and losses on bonds |
| 推定赎回 | constructive retirement |
| 投机 | spculation |
| 贴水 | discount |
| 特定物价指数 | specific price index |
| 分支机构 | branch |
| 分期收款销货 | installment sales |
| 分次清算 | installment liquidation |
| 分部报告 | segmental reporting |
| 房地产收入 | real estate revenue |
| 房地产成本 | cost of real setate |
| 房地产 | real estate |
| 多种汇率法 | multiply exchange rate |
| 对境外实体的净投资 | net investment in foreign entities |
| 订量单位 | units of measurement |
| 递延法 | deffered method |
| 当代理论 | contemporary theory |
| 单一汇率法 | singal method |
| 退休金 | pension plan |
| 退休金会计（美） | accounting for pension plan |
| 退休金给付义务（美） | pension benefit obligations |
| 退休金成本净额（美） | net periodic pension cost |
| 退休基金资产（美） | pension plan assets |
| 流转会计 | accoung for circulatin tax |
| 合伙权益的转让（美） | assignment of partnership interest |
| 购买力损益 | purchasing power gains or loosses |
| 非货币性项目 | nonmonetary items |
| 单行合并（美） | one-line consolidation |
| 外汇 | foreign exchange |
| 外币会计报表 | foreign currency statements |
| 外币折算风险 | foreign curency translation risk |
| 外币统账法 | recording-currency method |
| 外币套期保值 | hedge |
| 外币投资风险 | foreign curency investment risk |
| 外币资产风险 | foreign currency assets risk |
| 外币会计报表折算 | translation of foreign currency statements |
| 外币兑换风险 | foreign currency exchange risk |
| 外币承诺 | foreign currency commitment |
| 外币负债风险 | foreign crurency liability risk |
| 外币持有风险 | foreingn currency holding risk |
| 外币分账法 | original-currency method |
| 外币 | foreign currency |
| 外币业务 | foreign currency transaction |
| 吸收合并 | merger |
| 物价变动会计 | accounting for price changes |
| 无偿债能力 | insolvency |
| 完全合并 | full consolidation |
| 物价指数 | price index |
| 物价变动 | price changes |
| 完全应计法 | full accrual method |
| 物价总指数 | general price index |
| 外汇期货交易 | foreign exchange frtrues transaction |
| 下推会计（美） | push-down accounting |
| 先折算后调整法 | translation-remeasurement method |
| 现行成本/稳值货币会计 | current cost/general purchasing power accountin |
| 现行成本 | crurent cost |
| 现行成本会计 | current cost accounting |
| 先调整后折算法 | remeasurement-translation method |
| 销售代理处 | sales agency |
| 相互持股 | mutual holdings |
| 相对账户调节 | reconciliation of home office and branch accounts |
| 新合伙人入伙 | admission of a new parther |
| 向上销售 | upstream sale |
| 衍生金融工具 | derivative financial instru-ments |
| 销售式融资租赁 | sales-type financing lease |
| 向下销售 | downstream sale |
| 消费税 | consumer tax |
| 一笔交易观 | one-transaction opinion |
| 业主权论 | the proprietorship theory |
| 一般物价水准会计 | general price level accounting |
| 一般购买力单位 | units of general purchasing power |
| 一般购买力保全 | maintaining capital in units of general purchasing power |
| 印花税 | stamp tax |
| 应付税款法 | taxes payable method |
| 营业亏损抵免 | operating loss carrybacks and carryforwards |
| 以外币表示的应收款项或应付款项 | receivables ofr payables denominated in foreign currency |
| 一次总付清算 | lump-sum qartnership liquidation |
| 营业税 | business tax |
| 永久性差异 | permanent difference |
| 原合伙人退伙 | retirement of initial partner |
| 原始成本 | historical cost |
| 远期汇率 | forward rate |
| 时间性差异 | timing difference |
| 暂时性差异 | temporary difference |
| 增值表 | value added statement |
| 债权人会议 | committee representation |
| 债务重整 | debt restructurings |
| 账面汇率 | recorded rate |
| 直接融资租赁 | direct financing lease |
| 直接标价法 | direct quotation |
| 直接控股 | direct holdings |
| 招股说明书 | prospectus |
| 中间汇率 | middle rate |
| 中期报告 | interim reporting |
| 重置成本 | replacement cost |
| 转租赁 | subleases |
| 准改组（美） | quasi-reorbganization |
| 资本保全 | capital maintenance |
| 资本化价值 | capitalized value |
| 资本因素 | capital factor |
| 资产负债法 | asset/libility method |
| 存货转让价格 | inventory transfer price |
| 创立合并 | consolidation |
| 出租人会计 | accounting for leases-lessor |
| 持有/(产损益) | holding gains losses |
| 持仓盈亏 | opsition gain and loss |
| 承租人会计 | accounting for leases-leasee |
| 成本回收法 | cost recovery method |
| 纵向合并 | Vertical integration |
| 综合变动 | general change |
| 子公司权益变动 | change in ownership of a subsidiary |
| 子公司 | subsidiary company |
| 资源税 | resources tax |
| 成本法 | cost method |
| 财产信托会计（美） | fiduciary accounting |
| 财产税 | property tax |
| 部分分摊法 | partial allocation |
| 不合并子公司 | unconsolidated subsidiaries |
| 最低退休金负债（美） | minimum liability |
| 租赁 | leases |
| 租金 | rents |
| 表融资 | off-balance-sheet financing |
| 比例合并（美） | proportionate consolidtion |
| 保证金法 | deposit method |
| 资本资产定价模型 | capital asset pricing model |
| 成本会计 | |
|---|---|
| 会计术语名称 | 英文名称 |
| 关联业务往来 | |
| 国有资本经营预算制度 | |
| 能源审计 | |
| 投资中心 | |
| 利润中心 | |
| 酌量性费用中心 | |
| 收入中心 | |
| 固定成本 | fixed cost |
| 标准成本中心 | |
| 作业成本计算法 | |
| 直接人工成本差异 | direct labor variance |
| 直接材料成本差异 | direct material variance |
| 在产品计价 | work-in-process costing |
| 联产品成本计算 | joint products costing |
| 生产成本汇总程序 | accumulation process of procluction cost |
| 制造费用差异 | manufacturing expenses variance |
| 实际成本与估计成本 | actual cost and estimated cost |
| 工资费用分配 | salary costs allocation |
| 成本曲线 | cost curve |
| 农业生产成本 | agriculture production cost |
| 原始成本和重置成本 | original cost and replacement cost |
| 工程施工成本 | |
| 直接成本与间接成本 | direct cost and indirect cost |
| 可控成本 | controllable cost |
| 制造费用分配 | manufacturing expenses allocation |
| 理论成本与应用成本 | theory cost and practice cost |
| 辅助生产成本分配 | auxiliary production cost allocation |
| 期间费用 | |
| 成本控制程序 | procedure of cost control |
| 成本记录 | cost entry, cost recorder cost agenda |
| 成本计算分批法 | job costing method |
| 成本计算分步法 | |
| 直接人工成本差异 | direct labor variance |
| 成本控制方法 | cost control method |
| 内河运输成本 | |
| 生产费用要素 | elements of production expenses |
| 历史成本与未来成本 | historical cost and future cost |
| 可避免成本与不可避免成本 | avoidable cost and unavoidable cost |
| 成本计算期 | cost period |
| 平均成本与个别成本 | avorage cost and individual cost |
| 社会成本 | society cost |
| 铁路运输成本 | |
| 废品损失 | spoliage and defective work losses |
| 单位成本与总成本 | unit cost and total cost |
| 成本开支范围 | allowable cost |
| 沿海运输成本 | |
| 成本转账 | cost transfer |
| 全面成本控制 | total cost control |
| 商品销售成本 | cost of merchandise sold |
| 价格差异 | price variance |
| 汽车运输成本 | |
| 存置成本 | holding cost or carrying cost |
| 已耗成本与未耗成本 | expired cost and unex-pired cost |
| 航空运输成本 | |
| 相关成本与非相关成本 | relevant cost and irrelevant cost |
| 因素分析法 | factor analysis approach |
| 目标成本 | target cost |
| 成本计算分类法 | group costing method |
| 远洋运输成本 | |
| 定额成本 | norm cost |
| 跨期摊提费用分配 | inter-period expenses allocation |
| 计划成本 | planned cost |
| 数量差异 | quantity variance |
| 燃料费用分配 | fuel expenses allocation |
| 定额成本控制制度 | norm cost control system |
| 定额管理 | management norm |
| 可递延成本与不可递延成本 | deferrable cost and undeferrable cost |
| 成本控制标准 | standard of cost control |
| 副产品成本计算 | by-product costing |
| 责任成本 | responsibility cost |
| 生产损失核算 | production loss accounting |
| 生产成本 | production cost |
| 预计成本 | predicted cost |
| 成本结构 | cost structure |
| 房地产开发成本 | |
| 主要成本与加工成本 | prime costs and processing costs |
| 决策成本 | cost of decision making |
| 成本计算品种法 | category costing method |
| 在产品成本 | work-in-process cost |
| 工厂成本 | factory cost |
| 成本考核 | cost assess |
| 制造费用 | manufactruing expenses |
| 动力费用分配 | power expenses allocation |
| 趋势分析法 | trend analysis approach |
| 成本计算简单法 | simple costing method |
| 责任成本层次 | levels of responsibility cost |
| 对比分析法 | comparative analysis approach |
| 约当产量比例法 | equivalent units method |
| 原始记录 | original record |
| 可比产品成本分析 | general product cost analysis |
| 预算成本 | budgeted costs |
| 销售成本 | cost of goods sold |
| 停工损失 | loss on work stoppage |
| 等级产品成本计算 | graded product costing |
| 分散核算 | |
| 宏观经济成本 | macro economic cost |
| 综合费用分配 | composite expenses allocation |
| 全部成本 | absorption cost |
| 集中核算 | |
| 商品采购成本 | merchandise procurement cost |
| 成本考核指标 | cost examming target |
| 闲置成本 | idle cost |
| 账面成本 | cost of book value |
| 主要产品单位成本分析 | |
| 再生产成本 | cost of reproduction |
| 增量成本 | incremantal cost |
| 成本控制 | cost control |
| 全部产品成本分析 | |
| 成本流程 | cost flow |
| 内部成本报表 | internal cost statement |
| 成本计算方法 | costing method |
| 成本计算对象 | costing objective |
| 成本计算单位 | costing unit |
| 成本计划完成情况分析 | |
| 成本计划管理体系 | planned management system of cost |
| 成本计划 | cost plan |
| 成本会计 | cost accounting |
| 成本核算原则 | principle of costing |
| 成本核算程序 | cost accounting qrocedures |
| 成本核算成本 | costing account |
| 成本核算 | costing |
| 成本归集 | cost accumulation |
| 成本管理 | cost management |
| 成本分析 | cost analysis |
| 成本分配 | ocst allocation |
| 成本分类账 | cost ledger |
| 成本分类 | cost classifiction |
| 成本费用界限 | |
| 成本调整 | cost adjustment |
| 成本差异 | cost variance |
| 成本报告 | costing report |
| 成本 | cost |
| 车间成本 | workshop cost |
| 厂内经济核算制 | internal business accounting system |
| 厂内结算价格 | internal settlement prices |
| 产品寿命周期成本 | product life cycle cost |
| 产品成本项目 | cost items of product |
| 产品成本技术经济分析 | |
| 产品成本计划 | the plan of product costs |
| 产品成本 | product cost |
| 产成品成本 | finished product cost |
| 财务成本与管理成本 | financial cost and manegement cost |
| 材料费用分配 | material costs allocation |
| 不可控成本 | uncontrollable cost |
| 标准成本控制制度 | standard cost control system |
| 标准成本 | standard cost |
| 比率分析法 | ration analysis apporach |
| 报告成本 | reporting cost |
| 半成品成本 | semi-finished product cost |
| 管理会计 | |
|---|---|
| 会计术语名称 | 英文名称 |
| 绩效考评试点 | |
| 政治风险 | political risk |
| 再开票中心 | reinvoicing center |
| 现代管理会计专门方法 | special methods of modern management accounting |
| 现代管理会计 | modern management accounting |
| 提前支付与延期支付 | Leads and Lags |
| 特许权使用管理费 | fees and royalties |
| 跨国资本成本的计算 | the cost of capital for foreign lnuertments |
| 跨国运转资本会计 | multinational working capital management |
| 跨国经营企业业绩评价 | multinational performance evaluation |
| 经济风险管理 | managing economic exposure |
| 交易风险管理 | managing transaction exposure |
| 换算风险管理 | managing translation exposure |
| 国际投资决策会计 | foreign project appraisal |
| 国际投资决策会计 | foreign project appraisal |
| 国际存货管理 | international inventory management |
| 股利转移 | dividend kemittances |
| 公司内部贷款 | intercompany loans |
| 冻结资金转移 | repatriating blocked funds |
| 冻结资金保值 | maintaining the value of blocked funds |
| 调整后的净现值 | adjusted net present value |
| 企业财务会计 | |
|---|---|
| 会计术语名称 | 英文名称 |
| 管理层收购 | MBO |
| 预算实践应注意的问题 | |
| 平衡计分卡 | |
| 经济附加值 | |
| 热钱 | |
| 财务总监 | CFO |
| 预算外资金 | |
| 企业财务 | business finance |
| 期权市场 | option market |
| 期货市场 | future market |
| 可转让定期存单市场 | negotiable CDmarket |
| 货币市场 | money market |
| 黄金市场 | gold market |
| 国有独资公司 | |
| 股份有限公司 | company limited by shares |
| 股份两合公司 | limited pactnership |
| 公司 | company |
| 二级市场 | security secondary market |
| 独资企业 | sole proprietorship |
| 店头市场 | over-the -counter-market |
| 承兑市场 | acceptance market |
| 拆借市场 | lending market |
| 财务制度 | financial regulations |
| 财务政策 | financial policy |
| 财务预测 | financial forecast |
| 财务控制 | financial control |
| 金融市场 | financial market |
| 财务决策 | financial decision |
| 财务监督 | financial cupervision |
| 财务计划 | financial planning |
| 财务活动 | financial activities |
| 财务管理组织 | organization of financial management |
| 一级市场 | security primary market |
| 无限责任公司 | company of unlimited liability |
| 外汇市场 | foreign exchange market |
| 贴现市场 | dixcount market |
| 企业组织形式 | forms of enterprise organization |
| 财务管理职能 | the functions of finaneial management |
| 财务管理原则 | the principle of financial management |
| 财务管理内容 | the content of financial management |
| 财务管理目标 | financial management objectives |
| 财务管理环境 | financial management environment |
| 证券交易所 | stock exchange |
| 证券市场 | securities market |
| 资本市场 | capital market |
| 有限责任公司 | company of limited liability |
| 财务管理环节 | the cycle of financial managemten |
| 财务管理对象 | objects of financial management |
| 财务管理 | financial managment |
| 财务分析 | financial analysis |
| 会计总论 | |
|---|---|
| 会计术语名称 | 英文名称 |
| 配比原则 | matching |
| 旅游、饮食服务企业会计 | accounting of tourinsm and service |
| 施工企业会计 | accounting of construction enterprises |
| 民航运输企业会计 | accounting of civil aviation transportation enterprises |
| 企业会计 | business accounting |
| 商品流通企业会计 | accounting of commercial enterprises |
| 权责发生制原则 | accrual basis |
| 农业会计 | accounting of agzicultural enterprises |
| 实现原则 | realization principle |
| 历史成本原则 | pringciple of historical cost |
| 外商投资企业会计 | accounting of enterprises with foreign investment |
| 通用报表 | all-purpose financial statements |
| 铁路运输企业会计 | accounting of rail way transportation enterprises |
| 所有者权益 | owners equity |
| 所有者权益 | owners equity |
| 实质重于形式 | substance over form |
| 修正性惯例 | principlle of exceptions |
| 信息系统论 | information system perspective |
| 相关性原则 | relevance |
| 微观会计 | micro-accounting |
| 客观性原则 | objectivity |
| 可比性原则 | comparability |
| 谨慎性原则 | prudence |
| 金融企业会计 | accounting of finacial institutions |
| 交通运输企业会计 | accounting of communication and transportation enterprises |
| 建设单位会计 | accounting of construction units |
| 记账本位币 | recording currency |
| 计量属性 | measurement attributes |
| 及时性原则 | timeliness |
| 货币计量 | monetary measurement |
| 会计准则 | accounting standards |
| 会计主体 | accounting entity |
| 会计职业道德 | accounting professional ethics |
| 会计职能 | functions of accounting |
| 会计预测 | accounting for ecasting |
| 会计要素 | accounting elements |
| 会计研究 | accounting research |
| 会计学科体系 | accounting science system |
| 会计学 | accounting |
| 会计信息 | accounting information |
| 会计任务 | targets of accounting activities |
| 会计人员 | accounting personnels |
| 会计确认 | accounting recognition |
| 会计目标 | accounting objective |
| 会计理论结构 | theoretical structure of accounting |
| 会计理论 | accounting theory |
| 会计控制 | accounting control |
| 会计决策 | accounting decision making |
| 会计监督 | accounting supervision |
| 会计假设 | accounting assumption |
| 会计记录 | accounting records |
| 会计计量 | accounting measurement |
| 会计机构 | accounting department |
| 会计环境 | accounting environment |
| 会计核算 | financial accounting |
| 会计管理体制 | system of accounting admin tstration |
| 会计分期 | accounting periods |
| 会计对象 | accounting object |
| 会计等式 | accounting equation |
| 会计本质 | nature of accounting |
| 会计报表 | accounting statements |
| 宏观会计 | macro-accounting |
| 会计 | accounting |
| 汇总报表 | combination statements |
| 划分资本性支出与收益性支出原则 | distinguishment oetween capital expenditure and revenue expenditiure |
| 合并报表 | consolidated fiancial statements |
| 管理活动论 | management activities perspective |
| 管理会计 | management accounting |
| 管理工具论 | manegement tool perspective |
| 股份制企业会计 | accounting of stock companies |
| 公认会计原则 | generally accepted accounting principle,GAAP |
| 公共会计 | public accounting |
| 工业会计 | accounting of industrial enterprises |
| 个别报表 | individual statements |
| 高新技术企业会计 | accounting of high technology enterprises |
| 负债 | liability |
| 费用 | expense |
| 反馈价值 | feedback value |
| 对外经济合作企业会计 | accounting of foreign economic cooperation enter prises |
| 对外报表 | external statements |
| 对内报表 | internal statements |
| 一致性原则 | consistency |
| 艺术论 | art perspective |
| 房地产开发企业会计 | accounting of real estate enterprises |
| 邮电通信企业会计 | accounting of post and telecommonication enterprises |
| 预测价值 | forecast value |
| 真实与公允 | true and fair view |
| 持续经营 | going concern |
| 成本报表 | cost statement |
| 财务会计原则 | finanicial accounting principles |
| 财务会计概念框架 | financial accounting conceptual framework |
| 财务会计 | financial accounting |
| 政府及非营利组织会计 | governmentai and non-profit organizationaccounting |
| 重要性原则 | materiality |
| 专用报表 | special purpose financial statements |
| 资产 | assets |
| 资金 | funds |
| 资金运动 | funds movement |
| 财务报告 | financial report |
| 财务报表要素 | elements of financial statements |
| 财务报表 | financial statements |
| 币值稳定假设 | constant-dollar assumption |
| 保险企业会计 | accounting of insurance companies |
| 政府及非盈利组织会计 | |
|---|---|
| 会计术语名称 | 英文名称 |
| 预算周转金 | public finance-budgetary revolving fund |
| 预算举借债务 | public finance-debts |
| 预算结余 | budget surplus |
| 中国预算会计 | governmental and non-profit oragnization accounting in China |
| 预拨款项 | appropriation in advance |
| 医院资产 | saaets of hospitals |
| 医院支出 | expenditures of hospitals |
| 医院预算管理办法 | hbdget management nethod of hospital |
| 医院收入 | revenues of hospitals |
| 医院结余 | surplus of hospitals |
| 医院基金 | funds of hospitals |
| 医院会计制度 | accounting regulations ror hospitals |
| 医院会计科目 | chart of accounts for hospitals |
| 医院会计报表分析 | analysis of accounting statements of hospitals |
| 医院会计报表 | accounting statements of hospitals |
| 医院会计 | hospital accounting |
| 医院负债 | liabilities of hospitals |
| 医院财务制度 | financial regulations for hospitals |
| 一般预算支出 | general budget expenditure |
| 一般预算收入 | general budget revenue |
| 行政单位资产 | assets of governmental units |
| 行政单位支出 | expenditures of governmental units |
| 行政单位暂付款 | prepayments of governmental units |
| 行政单位暂存款 | deposite payable of governmental units |
| 行政单位预算管理办法 | budget management method of governmental units |
| 行政单位收入 | revenues of governbmental units |
| 行政单位年终清理和结转 | yearend checking and closing of governmental units |
| 行政单位净资产 | net assets of governmental units |
| 行政单位经费支出 | fund expenditures of governmental units |
| 行政单位结余 | surplus of governmental units |
| 行政单位会计制度 | accounting regulations of governmental units |
| 行政单位会计报表分析 | analysis of accounting |
| 行政单位会计 | accounting of governmental units |
| 行政单位固定基金 | fixed funds of governmental units |
| 行政单位负债 | liabilities of governmental units |
| 行政单位财务规则 | financial rules of governmental units |
| 行政单位拨入经费 | appropriated funds of governmental units |
| 事业收入 | |
| 事业单位资产 | assets for non-profit organiz-ations |
| 事业单位专用基金 | special funds non-profit organizations |
| 事业单位支出 | expenditure of non-profit organization |
| 事业单位预算管理方式 | budget management methods for non-profit organyzation’s |
| 事业单位应缴款项 | agent funds and tax paybale non-profit organization |
| 事业单位收入 | revenue for non-profit organization |
| 事业单位流动资产 | current assets for non-profit organizations |
| 事业单位净资产 | net assets for non-profit organizations |
| 事业单位借入款项 | loans non-profit organization |
| 事业单位结余 | surplus of non-profit gorganizaiton |
| 事业单位基金 | general funds non-profit organizations |
| 事业单位会计准则 | accounting standards for non-profit rganizations |
| 事业单位会计 | accounting for non-profit organizations |
| 事业单位固定资产 | fixed assets for non-profit organizations |
| 事业单位固定基金 | fixed funds non-profit organizations |
| 事业单位负债 | liabilities for non-profit organizations |
| 事业单位对外投资 | outside investments for non-profit organizations |
| 事业单位财务清算 | liquidation of non-profit organization |
| 上缴上级支出 | payment to the higher authority |
| 上级补助收入 | grant from the higher authority |
| 其他收入 | miscellaneous gains |
| 科学事业单位资产 | scientific research instifutes’assets |
| 科学事业单位支出 | scientific research institutes’expenditures |
| 科学事业单位预算 | scientific research institutes’budgeting |
| 科学事业单位收入 | scientific research institutes’revenues |
| 科学事业单位结余 | scientific research institutes’surplus |
| 科学事业单位会计制度 | accointing regulations for scientific research instifutes |
| 科学事业单位会计报表分析 | scientific research institutes-analysis of accounting statements |
| 科学事业单位会计 | sicentific research institute accounting |
| 科学事业单位成本费用管理 | scientific research institutes-cost maragement |
| 科学事业单位财务制度 | financial regulations for scientific research institutes |
| 经营支出 | orerating expense |
| 经营收入 | operating revenue |
| 基金预算支出 | fund budget expenditure |
| 基金预算收入 | fund budget revenue |
| 基金预算结余 | surplus of fund budget |
| 国家预算 | state budget |
| 国家决算 | final accounts of state revenue and expenditure |
| 高等学校资产 | colleges and universities assets |
| 高等学校支出 | colleges and universities expenditures |
| 高等学校预算管理方式 | budget management method of colleges and universities |
| 高等学校收入 | colleges and universities revenues |
| 高等学校净资产 | colleges and universities net assets |
| 高等学校结余 | colleges and universities surplus |
| 高等学校会计制度 | accounting regulations for institutions of higher learning |
| 高等学校会计报表分析 | colleges and universities analysis of accounting statements |
| 高等学校会计 | colleges and universities accounting |
| 高等学校负债 | colleges and universities liabilities |
| 高等学校财务制度 | financial regulations for colleges and universities |
| 附属单位缴款 | payment from the auxiliary organization |
| 对附属单位补助 | grant to the auxiliary organization |
| 财政总预算会计制度 | budgetary accounting regulations for public finance |
| 财政总预算会计年终清理 | public finance budgetary accounting-year-end checking |
| 财政总预算会计年终结账 | public finance budgetary accounting-year-end sosing |
| 财政总预算会计 | public finance budgetary accounting |
| 财政资产 | public finance-assets |
| 财政周转金支出 | expenditure on revolvring fund |
| 财政周转金收入 | income from revolving fund |
| 财政周转基金 | public finance-revolving fund |
| 财政支出 | public finance expenditure |
| 财政性存款 | public finance-cash in bank |
| 资金调拨收入 | proceods from allocated and transferred fund |
| 专用基金支出 | expenditure on special purpose fund |
| 专用基金收入 | proceeds from special purpose fund |
| 专用基金结余 | surplus of special purpose funds |
| 中华人民共和国预算法 | the budget law of the people’s Republic of China |
| 资金调拨支出 | expenditure on allocated and transeferred fund |
| 财政收入 | public finance-revemue |
| 财政净资产 | public finance-net assets |
| 财政负债 | public finance-liabilities |
| 财政补助收入 | grant from the state |
| 拨入专款 | restricted appropriation |