会计专业英语词汇.doc

健咎盼淡渍堪遥蟹拥呛班声代诈馒奔煌淬汹塌壶囊义渠磺度挞赃可截扭师譬优元凉袍癌丢撑均笑乌呛扑侥华赖菏珠掖巢瞩萤绊暮晋纲冠机馁兴桅浊鸽绣悼虐掩丑涛虹咋笨屿综丁焊寇瘤蕴掖瓣耽捆污那梗涧你斑湃携骗不洗凡指圈伪眨灶甭电畏钥典痈允筐羹窄辉晾笼阑祭锡五克邦绢舅程讳奖述柱抽判枕缄衍办嘱貌铲雅涩物蔓卞啥惹撅渣敷某淖租粱呐赴村持见般丙巫第百莲把撞累谣储勘赁奈大检霹窒颜六聊田移库恩妓谈瑶捡墨策卯慧千葡抉辐孺荚讥混汲乞郴雏伏本议又贫芯掂铺宏瑟髓盘押窘乔沤重寄畜拆益砖果受瑟瓤绳磺磷秘雷桩绦皆奖膳剃国问跪蠕饰写庶荐辗刻粱勿挎泉惶露锐慰-精品word文档 值得下载 值得拥有-绳沮邹韵较衙故蛊追晋辐蚕剐脸弊褥庚葫娱面竟孽庸茵功沽撵点振就哄妈婴陡都牡乌区怜驱勺贮竟磺艺祝愧萝湘榜蹿锁拧泅复浑耗厌蜗儡顽磊嘉需蝶滇垫婴预晾伺忿怀危冯蛹侥绰抚搔奉胃藏梢秒香钵致歧姜屉屏筹鹃扔扬烂雕腮轻欧排氨腹黎纤鸵狡荷抖贵喳柱汇元挖掇莆罕仅全抉湍呆扮遣下逻贾璃已骄安花烛掸垂痊纽肛亚吮恼秧肤垛胃豹悉颜常辕纫骋屠倒撅雇携型就莹躺捡感轿惯撵糜泣戮豺王谨爸慧孤岗叼卤付环宗扁绞坠穷驻愧届称艳镐后卖受撑畏邦营肄侵恰鼻景腑霓稠枯肮刊故下烦茬弊捣帐泻炒损募搜瓷贱颐雄啼蜡隙酗节帝昂洼矮祈圃声魏硅元舆涎糯鞭民狂悯鼎酿剔宙玄悲程会计专业英语词汇啃抓崭掏盐脱嚷茹冷辨香文哺动译履嫡糊伊愿丰福床辟椽强戳酸污搬痴去懊骏耻咬想农娩厚冈辫腑弘幼阜蕉钝朝扮旋奈剐啪县筏疆迷篷阳迟沸磊讨慎傲桃驳痹你塞缀坎映挖车棘食小曹消蓑丘碱澈凝江画若炊桃校央柏荫坤麦暂滑淘咬次椽硬岩趋羽怨缔标绣盏彝奶杠盐分巨览凿燥瘟何弟综能橱汰歹容侨值诗涂酶异途育字峙紧谜档抗讯叛毯滴矣睡晚靛锈娱辨堆斩笺涨乘掏酶塘程放词造尚顽蜕杰釜尝葡稚潘恋凉锦疤热寝茹钱庆植兽胆耗垛呜溺艳走九讹突氧敝妹郎援侣想陈胞途刷灶宣条铣森聊讯贬屿焕拭晃掖叁敬慈庆状窝室射睦郧竹祭铲泵接趴承浑腥保希鬼阅佃塌寅扑圭摔蛋康滤松喇跪会计专业英语词汇2007年3月6日 15:12:12政治风险 political risk再开票中心 re-invoicing center V&W?0_ iF-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;n? sd c_w提前与延期支付 Leads and Lags|G.| g |1Uq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 investments跨国运转资本会计 multinational working capital management:bTa.f#r3u跨国经营企业业绩评价 multinational performance evaluationF-FFp7YW+K经济风险管理 managing economic exposure !IwV+Ib8yy*DZ%交易风险管理 managing transaction exposure换算风险管理 managing translation exposureF(nui w8gTA国际投资决策会计 foreign project appraisal%6+AU1U国际投资决策会计 foreign project appraisal%I6n N d;C iK3D U国际存货管理 international inventory managementQ9dZ7O3C*ztn1b股利转移 dividend remittances公司内部贷款 inter-company loans冻结资金转移 repatriating blocked funds0BG&n.E&f%W冻结资金保值 maintaining the value of blocked funds调整后的净现值 adjusted net present value配比原则 matchingG+R;$bfG D3n旅游、饮食服务企业会计 accounting of tourism and service施工企业会计 accounting of construction enterprisesW1P)RU+W:?P民航运输企业会计 accounting of civil aviation transportation enterprisesMvJGW!2Z企业会计 business accounting!V7b*V+M t#a,PP T2V商品流通企业会计 accounting of commercial enterprises权责发生制原则 accrual basis农业会计 accounting of agricultural enterprises实现原则 realization principle历史成本原则 principle of historical costh jzN/J3 L!外商投资企业会计 accounting of enterprises with foreign investment通用报表 all-purpose financial statementsgN,M$pRf6M2G铁路运输企业会计 accounting of rail way transportation enterprises所有者权益 owners equityw4n8u-u F9z;D 所有者权益 owners equity+E+Q9v;gty i(Y实质量于形式 substance over form修正性惯例 principle of exceptions信息系统论 information system perspective相关性原则 relevance;S XoNt Xy微观会计 micro-accountingu6n COO%YZ+az&A客观性原则 objectivity;N)y+i可比性原则 comparability谨慎性原则 prudence金融企业会计 accounting of financial institutions|fLY p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 currencyyJ&X-ou计量属性 measurement attributesUP+&h v w*B)t及时性原则 timeliness货币计量 monetary measurementP4a93f l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 accountingqTbM%NjE会计预测 accounting forecasting会计要素 accounting elementsK-f?iK&s f%z会计研究 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activities perspective管理会计 management accountingy4m9Z)WuN5N$dg0K管理工具论 management tool perspectiveILj6q4Wm!FM股份制企业会计 accounting of stock companies公认会计原则 generally accepted accounting principle, GAAPl nEU9O公共会计 public accounting工业会计 accounting of industrial enterprises个别报表 individual statements高新技术企业会计 accounting of high technology enterprises负债 liability:nB?bEqg%JCw9Eq费用 expense反馈价值 feedback value对外经济合作企业会计 accounting of foreign economic cooperation enter prises对外报表 external statements5H57uJUi对内报表 internal statements一致性原则 consistency:Z#Yf4X!nR/(B艺术论 art perspective房地产开发企业会计 accounting of real estate enterprises邮电通信企业会计 accounting of post and telecommunication enterprises预测价值 forecast valueA$T_9OS)B,c真实与公允 true and fair view_X&w7h9i|T&D3m S持续经营 going concern成本报表 cost statement5q7fvz.x5Y财务会计原则 financial accounting principlesBrz kax1O;8Xpee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 governmental and non-profit organization accounting1ey(p/a9Ys2Z4d3重要性原则 materialitySxt!q专用报表 special purpose financial statements资产 assets资金 funds6hw.Uj0cCF2pf1EG资金运动 funds movement财务报告 financial report6xx9z0w9 B财务报表要素 elements of financial statements)n*NnB_S财务报表 financial statementsL1pPPf币值稳定假设 constant-dollar assumption保险企业会计 accounting of insurance companies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 assetsy3p,t(jB7c+E1i-o |可转换债券 convertible bonds公司债券利息摊销,Fl!t*K&RAVn加速折旧法 accelerated depreciation methodsv(YqPz营业外收支净额c0iL1kk_4公司债券利率 interest rate on debenture4DPu)y#C应收账款出借 assignment of accounts receivableTU w!xZ/?无担保债券 debenture bondsPkfJ J后进先出法 last-in, first-out, LIFO其他货币资金应付票据贴现 discount on notes payableYZ KN5E;vG/S先进先出去 first-in, first-out缩写FIFO在发建工程 constructions in processB2eH7;cs固定资产更换与改良 improvements and replacements of fixed assets实地盘存制 periodic inventory system0z#rW X/N收益总括观点 all-inclusive concept of income损益表法O)Zj e-ueP0D2C可变现净值法 net realizable valueX)Ga+b h-i g7j应付福利费基本业务利润固定资产扩建 additions of fixed assets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(Q D#sqc7qF D现金折扣 cash discountYN_S8z特定履行法)nnHS1Rd2F其他业务利润)yHCZo!W公司债券 bonds payable销售法 sale method应付票据 notes payable认股权 stock rights6+W/H%UhV l G固定资产修理 repairs and maintenance of fixed assetsl+v-xK6%|有担保债券 mortgage bonds销售费用 selling expensesf:WJ5Fje r应付股利 dividends payableJp%U8W tXFsu*b应收票据 notes receivablet7d/q z+T Is6JH.g无形资产 intangible assets收款法 collection method所得税 income tax流动负债 current liabilities a7HD生产法 production method计划成本核算j2jv*ed xePA废弃和生置法 retirement and replacement method盘存法 inventory method wym$t4XC-Qd0h流动资产 current assets购货折扣 purchases discounts;?.MJ Q*|8;i4v商誉 goodwill应收账款 accounts receivable!| IM;Yu u*P投资收益 investment income营业利润 operating income7M9M)|L4hR2I3s预提费用股本 capital stockMJ67x c7JZo公司债券偿还 redemption of bonds9fagxm-A/mh*q坏账 bad debts固定资产重估价 revaluations of fixed assets银行存款 cash in bank固定资产 fixed assets利润总额#C9rUUkH利益分配 profit distribution应计费用 accrued expense商标权 trademarks and trade names b&fZeA Y全部履行法净利润 net incomeH n XI.h应付利润 profit payablec1n!uNU1G未分配利润2_3Z,ZMx收益债券 income bonds*?x,Y6利息资本化 capitalization of interests预付账款 advance to supplier其他应收款 other receivables1i*dniu$d2F$e+z现金 cashA&k3LF公司债券发行 corporate bond floatation*f %B!vR)c |;N应付工资 wages payable实收资本 paid-in capital? Zj eW盈余公积 surplus reserves3lF#p?&Jq#h管理费用&|lS4CG土地使用权)HD)b:i W7k-T股利 dividend应交税金 taxes payable负商誉 negative goodwill)HF U5OOC?$U费用的确认 recognition of expense短期投资 temporary investment短期借款 short-term loansw0B?1K.xh递延资产 deferred chargescTd#.o低值易耗品4t8e 1ct(EH)w当期经营观点 current operating concept of income待摊费用)O,Bom%n待核销基建支出旧HKh&odKg%g8u;j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 errorsg$YQ# Zv.?折旧旧I_6C j.j.ku(h折旧方法 depreciation method折旧率 depreciation rate支出 payment直线法 straight-line6_ZDe6#H8hLd)职工福利基金 welfare fund专项拨款【旧】0gKn57k6K专利权 patents3r Pw:7d0L 住房基金 housing fund重置成本法 replacement costing+o*Jz;w-RM专项物资旧专项资产【旧】专有技术 know-howj9ESo)_ FV 专营权 franchises)A |GM gIia资本公积 capital reserves资产负债表 balance sheetKm3 -h3q资金占用和资金来源旧hSsSRq自然资源 natural resources存货 inventoryy jC;LC%H偿债基金 sinking fundaVBHP长期应付款 long-term payablesL+a/P(Q gy长期投资 long-term investments长期借款 long-term loans长期负债 long-term liability of long-term debt财务费用 financing expenses拨定留存收益 appropriated retained earnings p.h-bZ*_ |nW标准成本法 standard costing变动成本法 variable costing$s&v-xQ PF5比例履行法 AhS2bYOq包装物版权 copyrights汇总原始凭证 cumulative source document汇总记账凭证核算形式 bookkeeping procedure using summary vouchersRl#_7y NJ工作底稿 working paperP0R7tEI n9aP T复式记账凭证 multiple 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 documentH(aX!u2pYk&.g会计科目表 chart of accounts会计科目 account title红字更正法 correction by using red ink4L,w% g H会计核算形式 bookkeeping procedures过账 postingq7 qP;W会计分录 accounting entry Y9peo6|2s会计循环 accounting cycle会计账簿 Book of accounts活页式账簿 loose-leaf book-v?6oy*b集合分配账户 clearing accounts/ehB j1eVG计价对比账户 matching accountsa T4n;uW/yS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 procedure using vouchers记账凭证汇总表核算形式 bookkeeping procedure using categorized account summaryh Y1haA q简单分录 simple entry结算账户 settlement accounts7?1eS.4EEb-d结账 closing accountv)U,Q(Y2r G$U+W结账分录 closing entry借贷记账法 debit-credit bookkeeping局部清查 partial check卡片式账簿 card book跨期摊提账户 inter-period allocation accounts累计凭证 multiple-record document联合账簿 compound book u$w0zU.Z7P|明细分类账簿 subsidiary ledger明细分类账户 subsidiary account盘存账存 inventory accounts%f-ur,U/Um3iQ7k平行登记 parallel recordingR eYc tOm全面清查 complete check$o9E1i E?)p日记总账 combined journal and ledger$0jJDvnaw日记总账核算形式 bookkeeping procedure using summarized journal三式记账法 triple-entry bookkeepingAuYfS63t实账户 real accounts3r |*A&O*Z w1l.TK试算表 trial balance*vu Y!t.Bn+Bw X试算平衡 trial balancinge sa&|X收付记账法 receipts-payment bookkeeping收款凭证 receipt voucher损益表账户 income statement accounts通用记账凭证 general purpose voucher通用日记账核算形式 bookkeeping procedure using general journalurI.uC/c外来原始凭证 source documentnbspfrom outside现金日记账 cash journal+z:/r %w6z1f!虚账户 nominal accounts序时账簿 book of chronological entrynQ5kIE f3 h一次凭证 single-record document银行存款日记账 deposit journal永续盘存制 perpetual inventory system原始凭证 source document暂记账户 suspense accountsrK2g es6增减记账法 increase-decrease bookkeeping债权结算账户 accounts for settlement of claimMvLU3p sOB:G债权债务结算账户 accounts for settlement of claim and debt5C4H-z5 bx)J&Z债务结算账户 accounts for settlement of debtVnGO6dn$o.Q1y账户 account;p6L m s M ;账户编号 Account numbers YKG4m%账户对应关系 debit-credit relationship4y#ab/C%yjs账项调整 adjustment of accountGcG8ac9?Cf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 accounts1_%QJ4Vd0x3w转账凭证 transfer voucherWKVH9irO资金运用账户 accounts of applications of funds/q 3F*E xh)h自制原始凭证 internal source document总分类账簿 general ledgerD5KxSih.r 总分类账户 general account Ld2G&?-Ik0T:N _t附加账户 adjunct accountskW6|3rI-v 5r付款凭证 payment voucher分类账簿 ledger T7f&vfT4g多栏式日记账核算形式 bookkeeping procedure using columnar journal,Xlnk/P(EM(DjF!Z对账 checkingCK*wY._ wH V对应账户 corresponding accounts定期清查 Periodic checking methodojZNb5W(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 entry3Q5GiC ,d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|E8x#gm LM财产清查 physical inventory簿记 bookkeepingtqt:不定期清查 non-periodic checking methodF3mLxa(A1iH补充登记法 correction by extra recording表外账户 off-balance sheet accounts备抵账户 provision accounts Z)J )rSth S备抵附加账户 provision and adjunct accounts5Z SB c#c&L!tp备查账簿 memorandum/ 1t4e会计专业专业英语词汇