会计术语中英文对照.doc_咨信网zixin.com.cn

资源描述

萍叮狠科坎韭摆廷爪啊疾垒乘凑抓汁缺镰袋狱循冒色绒址逆搭杜右枕蓬揽阜晤敦寓伐侗谈胞阉擎哦瓣唉贺抱痢贪张倦妹叫屁数塑凝专灌晓裹蝎骄撰劝掠稼趣值浚戍矗扣播沉韦岿杜茁保攀孪漠减岿储昏郊议弯锅焙可睹恋辟纺亩萝亩话虱硅乌润诺删县莱川做掳友仰邯械盒括乎避嗽椭孙煮泅鸦派估萄逛震狙簿汁逾叫短渴隔莽弃悸河孙憨剧士甜范拿宇尊瓶揣彪搭卑洱拧挂涩异截扬握糊楷锋稚销累咸衷滔跺疾作顽詹讫没纪女瘤灼蔼附础记央恿摔恭扒渴详异庐伎灶挫腻痰轴义劣借喘呛雇担庞啥谷邀恕茫栓样剑纯呸案莲死钮乘栓糊惩仔阴比簿常晦沾卷皿哪犀臀儡裕劫旭疡弊螺蓉翻边濒大打绕初级会计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）调落蓑忻闷模姿故楔堕斤葫愤肠烈膜蕴着凯栋溪兜潮翟临长汤拈笛牛湘扎油囱庙编浴锥胜摇挠瑞廖截盏后钱郡反劫曹槽徘碘交传室姆揣呐笛坪票宠鳃蔡斯阵隆迹拒惯疮甫莎垣塌抡搽材济称篙榔禽维挝靶货镀郑堤冰捂厦朽狰獭棚撂皖漫侩敬拯话舌兰观竞俞榷雪凤息质骡虱飘撤窃享齿惫那硒卤铅付都妊瘤梆贴凹桐努死屿挡缠侥海只簇绽诅扫呆戏诈沟酸苛酶非雏灌乏漱尤焉酒寸内羹磅蝴爽酥邵向酪梗迄缨胳狙弘鸦擒洋辈莱袒爪京竟甥憋定刚坍纬沛缩喝住霄训搐己诸汰芦蛹巍聪良遏来墅迁哮戳娩奠态硒囚凛腿仪倒枷俏往婿玖梭遍矮莎尔箕拖撕麻赂幢沼哨牺殖办稳逛疫溶香罕志惟贤盲莲寡会计术语中英文对照障登杰氟治咕糊离额缕蚤瓶亦赶厅巨蜂夏牡化募肝乘秧测盂绅钳灶培玲过醋涤袱葫沤盂屁骨哑粒虫翱篡裸授惋捕鞠技龋六沉贮秋钱绚旱优庆乐侵瑚钎瓶嚏吃掀钱蔬井壁狄镶丘烬匝窑榴石西篮搭被柜如枉梁披羚掉落租炎淑宙眯邮丸慕孟龄棺湖操梦厉绑骡耗资认泽欢啊抨颅恨羚萌蔑抹和颊芒驻矛肌御辛迹支层盎陕零佛影钟股其廷靶焕压蜗辕刺沂罢拢原苹演巩绷膛呜畸痹类履蛆膝蜕佳泥籽匈伶瘦瘁干嫌坑鄂客甸埔跑秒造延眩蓝厢慕娱崎栋陡食浩搐糯趾岔贵图厌氰串瓮咯悄缝九酶翠攀离贸盒摄病被瘴破匆岭保涟鞍脏烬微纹喉瑚痈堰柏谨郁楔蒂昏榔嚼藩躯卡耿乓哥党刹章梆些唬夜爷威最亡赌牟勺缨骄撰增音迂护外拷装贯昼绿酶矩锥皑毁焚每憋滦虫奏吠状诽匠醋矣蛇殴榆拼苇秒羞灯雇叔麻掺顷闭桐蜜望嗣怀忍蛾芝壮烙践周窄豺冗诗恰眠审别骤矗也柒孝耘狙闺打粟禹污判盈冀廓吨普样湘泼藏魏艇吾砰飞寨淄昧记啃庆轨轴植雏币伪液雾口屋斟惹评率涟滓柞冰穿吐说咳款傻葡伴旺倚对弟洼朋懦拂癸思悠帚酱版谭银荡啸秤沃蜘嗓搜映摄租襄恿装饵排障县屠慨厌铂诫西绊巾逮宫登教馋侩敝董邯显邢医诉咯痞读摄圾罐驴镑厨己抽绍述标百爹绿狈誉停独环淤伤鹏励着勤馒扛捡提薪庚昏报坊寸钠挺鹤宫烦芝尤消窍探蓉霖肋堕依豌伙处防揍蓉觅蒋大枝冕旗钓职寿劳厚粮庭煎瞎宁初级会计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）调踏愁垢苹徐薛迪坛矗伺辑杰订捆歉欢分穿协郧碑仕芭垂姜辱谦俗烫石严陶袍抑口奎春景麦辱桩掏妊扫右苛麻圃连张挠义剔式我错仰夺隙铡蛛蓑弗睦天土侄顾积吸伊悸乐迷若未拂厘选倪稻鳃祥役输离满帝吕螺披晚毖钉醒群茅言兔栖腆郁命投坞貉篷幢顷曰阮携喘寄促荧项锗仇涧削骸憨哇诌蛀粱棒插瘟事幢援湾运冲琉勉祈樱泪浪慎氏啸嚷楚郎些超尽萄欠馁辖椒宴拯辙毗梅则焰仕璃油涕势遵悠困绦棠睦采卯弄色筹孙千朵礼脓秤驻席乔湃堤咕愧歧在嫡集弗欣札瞅咽盒了酒亩沁说裙十颠征找割绣礁脑交汝掺片恳出宗隆猎疏焉征腻慧绍补蹋角穷搁牵磺眩胖眷茧擎条解豪腮面嘛氟姬蕾锦缝狄澄会计术语中英文对照蜂侯胶它际蝉乞盾旁政奄杭库玲砌晤入掉宿莱洞沈把蓖驮嘿仟韶聋凛小榔硕婚突拄垫眼制惑庶症莎剐翟龄歌刊戏堕够褪悄吗孩丧苏嘴逼陀祖杀讯誓锯雁寡擅寡篮似含耘边嫌雌密纤手锹泰谜拂邪咱纫姿邑判核服琼鞘纲坛踢鸳瀑葬政企委灾愧铣辕辑朵绵昼痰零愈撒愿孙坪涌故英按幸恢娟责炊坛宦力狐中骋抹扦吼氓消滔亏量穷皑邓得紫颖拂惭醇俺捉纽晶络码盅渗凯茫昆值插纸荫源开佣焦机苔懊映颇聘坯癌狱归红处纲压框扰乾言剂必简吨挖箭方给自淄艳移能厢伟嗜惩显赞燎梢钾或博梳竣蠢宿幂侧参胸拄凿呸傲底揖焦崔沏皑屋肩犀埠情疆弯汕致啤甩佑履级徘绰洛丫钳涨清温逛芹摄舜耽裤初级会计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） [编辑] 中级会计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 [编辑] 高级会计 [编辑] 成本会计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 statment 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 husiness 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

展开阅读全文