财会专业英语-中英文对照

AAbsorption costing 完全成本法Accelerated Depreciation Method 加速折旧法Account 科目，账户Account form 账户式Account payable 应付账款Account receivable 应收账款Accounting 会计Accounting cycle 会计循环Accounting equation 会计等式资产 Assets= 负债 Liabilities + 所有者权益Owners EquityAccounting period concept 会计期间Accounting system 会计制度Account payable subsidiary ledger 应付款明细分类账Accounts receivable analysis 应收账款分析Accounts receivable subsidiary ledger 应收账款明细分类账Accounts receivable turnover 应收账款周转率Accrual basis accounting 应记制，债权发生制Accrued expenses 应记费用Accrued revenues 应记收入Accumulated depreciation 累计折旧Accumulated other comprehensive income 累计其他综合收入Activity base drive 作业基础/动因Activity-based costing ABC 作业成本计算法Adjusted trial balance调整后试算平衡表Adjusting entries调整分录Adjusting process调整过程Administrative expenses general expenses管理费用一般费用Aging the receivables应收账款账龄分析Allowance for doubtful accounts 坏账准备Allowance method备抵法Amortization摊销Annuity年金Assets资产Available-for-sale securities可供出售证券Average inventory cost flow method 平均库存成本流法Average cost method平均成本法Average rate of return平均回报率BBad debt expense 坏账费用Balance of the account账户余额Balance sheet资产负债表Balanced scorecard平衡记分卡Bank reconciliation银行存款余额调节表Bank statement 银行报表Bond债券Bond indenture债券契约Book value账面价值Book value of the asset资产的账面价值Boot补价Break-even point盈亏临界点Budget预算Budget performance report预算业绩报告Budgetary slack预算松弛Budgeted variable factory overhead 预算变量工厂开销Business企业Business combination 企业合并Business entity concept企业主体概念Business stakeholder企业利益相关者Business strategy企业战略Business transaction经济业务CCapital account 资本性账户Capital expenditures资本性支出Capital expenditures budget资本支出预算Capital investment analysis资本投资分析Capital leases资本性租赁Capital rationing资本分配Carrying amount账面金额Cash现金Cash basis of accounting现金制；收付实现制Cash budget现金预算Cash dividend现金股利Cash equivalents现金等价物Cash flow per share 每股现金流量Cash flows from financing activities筹资活动现金流量Cash flows from investing activities投资活动现金流量Cash flows from operating activities经营活动现金流量Cash payback period现金回收期Cash payments journal现金付款日记账Cash receipts journal现金收款日记账Cash short and over account现金余缺账户Certified public accountant CPA注册会计师Chart of accounts会计科目表Clearing account 清理账户Closing entries结账分录Closing process结账程序Closing the books 结账Common stock普通股Common-size statement通用报表Compensating balance 补偿性余额Comprehensive income全面收益Consigned inventory 寄售库存Consignee 收货人 承销人Consignor 发货人 寄件人Consolidated financial statements合并财务报表Contingent liabilities 不确定债务Continuous budgeting滚动预算Continuous process improvement 持续过程改进Contra accountor contra asset account抵减账户Contract rate约定利率Contribution margin 贡献毛益Contribution margin ratio贡献毛益率Contribution margin ratio 边际贡献率Controllable expenses可控费用Controllable revenues 可控收入Controllable variance可控差异Controller主计长Controlling 管理 控制Controlling account控制账户Conversion costs加工成本Copyright版权Corporation公司Correcting journal entry 调整分录Cost成本Cost accounting system成本会计系统Cost allocation成本分配Cost behavior成本性态Cost center成本中心Cost concept 成本概念Cost method 成本法Cost object 成本对象Cost of finished goods available 已完工产品的成本Cost of goods manufactured 产品成本Cost of goods sold产品销售成本Cost of goods sold budget产品销售成本预算Cost of merchandise sold商品销售成本：商业企业所销售商品的成本。Cost of merchandise purchased 产品购买成本Cost of merchandise sold 销货成本Cost of production report 生产成本报告Cost per equivalent unit单位约当产量成本Cost price approach成本价格法Cost variance成本差异Cost-volume-profit analysis本量利分析Cost-volume-profit chart本量利图Credit memorandumcredit memo贷项通知单Credit period 贷款期限Credit terms 赊销付款条件，信用证条款Credits 贷记Cumulative preferred stock累积优先股Currency exchange rate货币汇率Current assets流动资产Current liabilities流动负债Current position analysis 流动财务状况分析Current ratio流动比率Currently attainable standards当前可达标准DDebit memorandum 借项通知单Debits借记debt securities债务证券，债券decision making 决策，判定;作出判定Deficiency 亏损Deficit 亏损Defined benefit plan 固定收益计划：Defined contribution plan 固定缴款计划：Depletion 折耗：Depreciate： 贬值Depreciation 资产等折旧;货币贬值;跌价Depreciation expense 折旧费用Differential analysis 差异分析Differential income or less 差别收入 或更少Differential cost 差异成本Differential revenue 差异收入Differential strategy 差异化战略Direct labor cost 直接人工成本Direct labor cost budget 直接人工成本预算Direct labor rate variance 直接人工工资率差异Direct labor time variance 直接人工工时差异Direct materials cost 直接材料成本Direct materials price variance 直接材料价格差异Direct materials purchases budget 直接材料采购预算Direct materials quantity variance 直接材料数量差异Direct method 直接法： Direct write-off method 直接注销法：Directing 指导Discount 贴现息；折价：Dishonored note receivable 拒付应收票据：Dividend yield 股利收益率：Dividends 股息，红利Dividends per share每股股利Double-declining-balance method双倍余额递减法Double-entry accounting system 复式会计模式：Drawing 提款：DuPont formula 杜邦公式EEarnings per common share EPS on common stock 普通股每股收益E-commerce 电子商务：Effective interest rate method 实际利率法Effective rate of interest 实际利率：债券发行时的市场利率。Electronic funds transfer EFT 电子资金转账：Elements of internal control 内部控制要素Employee fraud 员工舞弊：Employee s earnings record 员工收入记录：Equity method 权益法：Equity securities 权益证券：Equivalent units of production 约当产量Ethics 伦理： Expenses 费用Extraordinary items 非常项目：FFactory burden间接制造费，工厂间接费Factory overhead cost 制造费用Factory overhead cost bought 工厂管理费用购买Factory overhead cost variance report 工厂费用成本差异报告Fair value公允价值Favorable cost variance 良好的成本差异Feedback 反馈Fees damed 建筑坝FICA tax 联邦社会保险税： Financial accounting 财务会计Financial Accounting Standards Board FASB 财务会计准则委员会Financial statements 财务报表：Finished goods inventory 完工产品存货：Finished goods ledger 完工产品分类账：First-in, first-out fifo method 先进先出法Flow method：流的方法Fiscal year 会计年度：Fixed assets turnover rato 固定资产周转率Fixed asset impairment 固定资产减值Fixed assets (or plant assets) 固定资产：Fixed costs 固定成本：Flexible budget 弹性预算：FOB free on board destination 目的地交货FOB free on board shipping point 装运地交货Free cash flow 自由现金流量Freight in：运费Fringe benefits 额外福利Future value 未来价值，终值GGeneral journal 普通日记账General ledger 总账;总分类账General-purpose financial statements 通用财务报表Generally accepted accounting principles GAAP 公认会计原则Goal conflict 目标冲突Goodwill 商誉Gross pay 工资总额Gross profit 毛利Gross profit method 毛利法HHeld-to-maturity securities 持有至到期证券High-low method 高低点法Horizontal analysis 水平分析IIdeal standards 理想标准In arrears 拖欠In come from operations operating income 营业利润Income statement 损益表Income summary 收益汇总indirect costs 间接成本Indirect method 间接法Inflation 通货膨胀Installment note 安装说明Intangible assets 无形资产Interest revenue 利息收入Internal controls 内部控制Internal rate of return IRR method 内部收益率 IRR法international Accounting Standards Board IASB 国际会计准则理事会 IASBinventory analysis 库存分析Inventory shrinkage inventory shortage 库存缩水 库存不足Inventory turnover 存货周转率Investee 投资Investment center 投资中心Investment turnover 投资周转率Investments 投资Investor 投资者Invoice 发票JJob cost sheet 分批成本计算单Job order cost system 分批成本计算法Journal 日记账Journal entry 日记账分录Journalizing 编制分录Just-in-time JIT processing 适时加工制LLast-in, first-out LIFO method 后进先出法Ledger 分类账Liabilities 负债Limited liability corporation LLC 有限责任公司。Line department 线系Liquidation 清算Long-term liabilities 长期负债Lower-of-cost-or-market LCM method 成本与市价孰低法MManagement Discussion and Analysis MDA 管理层讨论与分析Management or managerial accounting 管理或管理会计Management by exception 例外管理Management process 管理过程Manufacturing business 制造企业Manufacturing cells 制造单元Manufacturing overhead 制造费用Margin of safety 安全边际Market price approach 市场价格法Markup 加成Master budget 全面预算Matching concept or matching principle 匹配概念 或匹配原则Materials inventory 材料存货Materials ledger 材料分类账Materials requisition 领料单Maturity value 到期值Merchandise available for sale 可供出售的商品Merchandise inventory 商品存货Merchandising business 商业企业Mixed cost 混合成本Mortgage notes 抵押票据Multiple-step income statement 多步式损益表NNatural business year 自然营业年度Negotiated price approach 协议价格法Net income or net profit 净收入或净利润Net loss 净亏损Net pay 工资净额Net present value method 净现值法Net purchases 网购Net realizable value 可变现净值Net sales 净销售额Nonfincial performance measure nonfincial性能测量Noemal balance of an account 一个帐户的正常余额Note receivable 应收票据Number of days sales in inventory 存货销售周期Number of days sales in receivables 应收账款周转天数Number of times interest charges are earned 利息保障倍数OObjectives goals 目标Objectivity concept客观性原则Operating leases经营租赁Operating leverage经营杠杆Operational planning作业性规划Opportunity cost机会成本Other comprehensive income其他综合收益Other expense 其他业务支出Other income 营业外收入Outstanding stock普通股Overapplied factory overhead过多摊派间接制造费用Owners equity所有者权益PPaid-in capital实缴资本Par面值Parent company母公司Partnership合伙企业Partnership agreement合伙契约Patents专利权：Payroll工资：Payroll register工资表Pension养老金Period costs期间成本Periodic inventory system实地盘存制Petty cash fund 备用金Physical inventory 实地盘存Planning 计划Posting 过账Predetermined factory overhead rate预定制造费用分配率Preferred stock优先股Premium溢价Prepaid expenses预付费用。Present value现值Present value concept现值概念Present value index现值指数Present value of an annuity年金现值Price-earnings P/E ratio市盈率Prime costs主要成本Prior period adjustments前期调整Private accounting内部会计Process流程；步骤Process cost system分步成本计算法Process manufacturers分步制造企业Product cost concept产品成本概念Product costs产品成本Production bottleneckProduction budget生产预算Profit 利润Profit center利润中心Profit margin销售利润率Profit-volume chart利润产量图Profitability获利能力Proprietorship独资企业 Public accounting公共会计Purchase order采购订单Purchase return or allowance购货退回或折让Purchases discounts购货折扣Purchases journal采购日记账QQuick assets速动资产。Quick ratio速动比率RRate earned on common stockholders equity普通股股东权益收益率Rate earned on stockholders equity股东权益收益率Rate earned on total assets总资产收益率Rate of return on investment ROI投资回报率Ratio of fixed assets to long-term liabilities固定资产对长期负债比率Ratio of liabilities to stockholders equity负债对股东权益比率Ratio of net sales to assets净销售额与资产比率Receivables应收款项Receiving report收货单Relevant range相关范围Rent revenue租金收入Report form报告式Residual value残值Responsibility accounting责任会计Responsibility center责任中心Restrictions限制：Retail inventory method零售价格法Retained earnings留存收益Retained earnings statement留存收益表Revenue expenditure收益性支出Revenue journal收入日记账Revenue recognition concept收入确认概念Revenues收入：Rules of debit and credit借贷记账规则SSales销售收入Sales budget销售预算。Sales discounts销售折扣Sales mix销售组合Sales returns and allowances销售退回与折让Sarbanes-Oxley Act of 2002 萨班斯-奥克斯利法案Securities and exchange commission证券交易管理委员会Selling expenses销售费用Service business服务企业。Service department charges服务部门费用Single-step income statement单步式损益表Sinking fund偿债基金Slide滑位Solvency偿债能力：企业偿还其到期债务的能力。Special journals专用日记账Special-purpose fund专项奖金Specific identification inventory cost具体识别库存成本Standard cost标准成本：产品成本的详细预测。Standard cost systems标准成本系统Standards 准则Statement of cash flows现金流量表Statement of cash of goods产品成本报表Statement of members equity成员权益报表Statement of owner s equity所有者权益表Statement of partnership equity合伙企业权益表Statement of partnership liquidat