会计术语中英文对照.doc

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 FeeManagement 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actuariesreport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 stockholders 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 costandindirect 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 co