会计用语-中英日对照.docx

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记账、簿记 Bookkeeping 簿記会计 accounting 会計、経理借方 Debit 借り方贷方 credit 貸し方交易 transaction 取引会计科目 Account headings 勘定科目日记账分录 Journal entry 仕訳日记账 Journal 仕訳帳转记 Post ,transfer 転記总清账; 总分类账; 普通分类账; 总账 General ledger 総勘定元帳现金帐簿 cashbook 現金出納帳决算 closing 決算结账分录 Closing entry 決算仕訳结账后试算表 After/post-closing trial balance 繰越試算表日记账调整分录 Adjusting journal entry 修正仕訳 Continental form of closing the ledger 大陸式決算法 English form of closing the ledger 英美式结算法营业收益 Operating income 営業収益营业外收益/非营业收益 Non-operating income 営業外収益营业外费用/非营业费用 Non-operating expenses 営業外費用营业外损益 Non-operating profit and loss 営業外損益经常利益 Ordinary profit 経常利益税前净收入 Net income before tax 税金等調整前純利益 Extraordinary profit (loss) 特別利益（損失）借贷对照表 Balance sheet 貸し借り対照表 B/S 损益报表 Income statement 損益計算書当期净利润（亏损） Net income(loss) 当期純利益（損失）本期收益（损益），收益（损益）汇兑 Income summary 集合損益（損益勘定）余额结转下期 Balance carried forward profit 次期繰越利益余额结转上期 Balance brought forward profit 前期繰越利益押金、保证金 deposit 預金、デポジット小额现金 Petty cash 小口現金支票帐号 Checking account/ a current account 当座預金应收帐款 Accounts receivable 売り掛け金未收支票 Notes receivable 受取手形应付支票 Notes payable 支払い手形递延所得税资产 Deferred tax assets 繰り延べ税金資産应收款项 Accounts due 未収金负债/债务 Liabilities 負債有价证券 Securities 有価証券建筑 Building and structure 建物土地 land 土地设备 Tooling and equipment 設備投资性证券 Investment securities 备抵坏账/坏账准备金 Allowance for bad debts 貸倒引き当て金车辆搬运设备 Machinery and vehicles 車両運搬具应付账款 Accounts payable 買掛金贷款、借款 loan 借入金应付款 Money unpaid 未払金资本 Shareholder’s equity 資本资本 Capital 资本盈余 Capital surplus 資本剰余金留存利润/未分配利润 Retained earnings 留保所得股东权益 Shareholder’s equity 株主資本费用 expenses 費用租金 rent 地代家賃消耗品费用 Supplies expenses 消耗品費水电暖费 utility expenses/ heating and lighting expenses 水道光熱費装运费 Packing and freight 荷造運賃保险 Insurance 保険料维护修理费 Maintenance and repairs 修繕費折旧费 Depreciation 原価償却費支付手续费 Commission paid 支払い手数料广告宣传非 Advertising 広告宣伝費税收和公共收费 Tax and public charge 租税公課图书培训费 Books training expense 図書研修費研究开发费 Research and development spending 研究開発費收入 Revenues 収益/サービス業の売り上げ Sales 売り上げ流动负债 current liabilities 流動負債流动资产 Current assets 流動資産应付短期借款 Short-term loan payable 短期借入金预付款 advance 立替金预收账款 Deposits received 預かり金应付法人税等 Income taxes payable 未払い法人税等 Long term liabilities 固定負債 Marketable securities 有価証券 General reserves 別途積立金 Legal reserves 利益準備金 Buildings 建物 Structures 構築物 Tangible fixed assets 有形固定資産 Accumulated depreciation 減価償却累計額 Equipment and fixtures 器具備品暂付款 Suspense payment 仮払金 Profit and loss statement 損益計算書 P/L Processing costs paid to sub-contractors 外注加工費 Ordinary profit 経常利益 Miscellaneous losses 雑損失 Miscellaneous income 雑収入 Extraordinary losses 特別損失 Extraordinary gains 特別利益 wages 雑給 dues 諸会費 Office supplies 事務用消耗品費 Stationary 事務用品費 Miscellaneous 雑費 Provision for income taxes 法人税及び住民税 Gains on disposal of fixed assets 固定資産売却益 Loss on disposal of fixed assets 固定資産売却損 Interest income 受入利息、利子所得、金利収入、受取利息 Interest expenses 支払利息 Income before taxes 税引き前当期利益 commission 支払手数料 Sales commission 販売手数料 Retirement allowance 退職金 Inventory at end of period 期末棚卸高 Gross profit 売り上げそう利益 Import charges 輸入諸掛 Accelerated depreciation 加速償却 Bonuses 賞与 Welfare 福利厚生費 Advance received 前受け金 Purchase discount and returns 仕入れ値引き・戻し高 Sales rebates and discount 売り上げ値引き・戻し Legal welfare 法定福利費 Cost of sales 売り上げ原価 Notes receivable 受け取り手形 Affiliates 関連会社 Administrative expense 管理費 Alliance investments 提携投資 Acquisition cost 取得原価 Inventory at beginning of period 期首棚卸高 SGA (Selling and General administrative expenses) 販売費及び一般管理費 Unappropriated retained earnings at beginning of year 繰越利益剰余金期首残高 Unappropriated retained earnings at end of period 繰越利益剰余金期末残高 Dividends received 受取配当金 Loss from prior period adjustment 前期損益修正損 Gain from prior period adjustment 前期損益修正益 Provision for xxxx XXX引当金繰入 Provision for allowance for bad debts 貸倒引当金繰入准备金 Provision Prepaid expense 前払い費用 Retained earnings 繰越利益剰余金 Notes receivable discounted 割引手形 Notes receivable endorsed 裏書手形 Allowance for bad debts 貸し倒し引当金 Absorption approach 全部原価アプローチ权责发生制 Accrual basis 発生主義 Annuity due 期首年金 For example, the payments might be made at the beginning of each of the five years instead of at the end of each year. This is an annuity due (annuity in advance)in contrast to an ordinary annuity (annuity in arrears) 附加实缴资本、资本公积 Additional paid in capital (APIC) 資本剰余金 Acid ratio(quick ratio) 当座比率 Accrued /prepaid pension cost (APE) Accumulated other comprehensive income その他の包括利益累計額 Activity-based costing (ABC) 活動基準原価計算 Activity-based management (ABM) 活動基準原価管理 Asset turnover ratio(sales-to-assets ratio) 資金回転率 At date of declaration 配当決議日 At date of distribution 有価証券交付日 At date of payment 配当金支払日 At date of record 名義書換停日 Average collection period 売り上げ債権回収期間 Avoidable costs 回避可能コスト Bad debts expense 貸倒損失 Bonds 社債 Book value 簿価 Break- even point 損益分岐点 By-product 副産物 Callable preferred stock 償還優先株式 Capital expenditures 資本的支出 Capital appreciation 値上がり益 Capital stock certificate 株券　 Cash basis 現金主義 Cash basis accounting : method of recognizing revenue and expenses when cash is received or disbursed rather than when earned or incurred. charter 定款 Certificated management accountant (CMA) 公認管理会計士 Cash ratio 支払い準備率 Clean opinion 適正意見 Common stock 普通株 Compensated absences 有給休暇补偿平衡、补偿余额、最低应存数 Compensating balance 拘束残高 Contingent liabilities 偶発債務 Consolidated financial statement 連結財務諸表 Consolidated statement of financial position 連結貸借対照表 Construction in progress account 建設仮勘定 Controllable cost 管理可能費 Conversion costs 加工費・転換原価 Cost accounting 原価計算 Cost of goods sold 売り上げ原価 Cost prediction 原価予測 Cost-volume-profit analysis CVP分析累计股息/累积红利 Cumulative dividends 累計配当金 Current rate 流動利率 Coupon rate(nominal interest rate ) 表面利率 Current yield 現在利回り Annual interest payments divided by the current price of a bond. Cumulative effect of a change in accounting principle 会計処理の変更による積極的影響額信用债券、无担保债券 Debenture bond （無担保）社債 Days in inventory Debt ratio 負債比率 Debt securities 債務証券 Deficit balance 赤字 Direct cost 直接費 Differential cost 差額原価 Direct method 直接配賦法 Defined benefit plan 給付金建年金制度 Discontinued operations 非継続事業項目 Discount issue 割引発行 Dividend yield 配当利回り Double-declining balance Economic value added (EVA) 経済的付加価値有效利率法/实际利息法 Effective interest method 実効利息法 Employee stock ownership plan(ESOP) 従業員持ち株制度 Equity 株式、持分 Equity method 持分法 Earnings per share １株当たり利益 Extraordinary gain or loss 臨時損益 Extraordinary items 特別損益項目 Fair value based method 公正価値基準法 Financial income 財務利益财务杠杆比率 Financial Leverage Ratio 財務てこ率 Footnotes 注記 Flexible budget variance 弾力性（変動）予算差異 goodwill 暖簾、信用、営業権 Gross margin 売り上げ総利益 Historical Cost 取得原価 Hypothecated assets 担保資産 Incremental cost 増分原価 Foreign currency transaction adjustment 外貨換算調整勘定 Interest earned 受取利息 Capital asset pricing model(CAPM) 資本資産評価モデル金额数值后进先出法 Dollar-value LIFO Income from continuing operations 継続事業利益 Internal rate of return (IRR) 内部収益率分期收款销货 Installment sales 割賦販売かっぷはんばい Internal revenue code 税法空头支票 Kite 融通手形 Liquidating dividends 精算配当 Income or loss from discontinued operations 中止事業損益 Investment and sundry assets 投資及びその他の資産 Lower of cost or market 低下法 Liquidity ratio 流動性比率 Lessor 賃貸人 lessee 賃借人 Investments at equity 持分法 Minority interest 少数株主持分 Net present value(NPV) 正味現在価値 Moving average 移動平均法 The average cost of goods on hand must be recalculated any time additional inventory is purchased. Net realizable value 正味実現可能価格名义利率 Nominal interest rate 票面利率,息票利率 Synonym for coupon rate Normal operating cycle rule 正常営業循環基準 Notes receivable 短期貸付金抵消账户 Offset account 見返り勘定 Operating lease A lease that should be accounted for by the lessee as ordinary rent expenses. Par issue 平価発行会计责任、可说明性 accountability アカウンタビリティ bank debenture金融债券bearer debenture不记名债券coupon bank debenture附息票金融债券customs debenture海关退税凭单foreign currency denominated debenture外币债券funding debenture以债券偿付利息irredeemable debenture只付息不还本的公司债redeemable debentures可提前偿还公司债, 可赎公司债school debenture学生债券secured debentures担保借款股份simple debenture (naked)无担保公司债debenture in foreign currency以外币发行的公司信用债debenture of hypothec bank劝业债券

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