会计专业英语词汇

1、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

2、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 foreig

3、n project appraisal%I6n 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

4、 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 enterpri

5、ses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;g

6、ty 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

7、and transportation enterprises建设单位会计 accounting of construction units记账本位币 recording currency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%N

8、jE会计预测 accounting forecasting会计要素 accounting element会计研究 accounting research会计学科体系 accounting science system kP*U;I5T|tLG,U会计学 accounting会计信息 accounting information会计任务 targets of accounting activities-m5?)Q会计人员 accounting personnel会计确认 accounting recognition 会计目标 accounting objective会计理论结构 theoreti

9、cal structure of accounting#T6UE1_b会计理论 accounting theory会计控制 accounting controln4z0cY4c会计决策 accounting decision making会计监督 accounting supervisionnZ#N!P9yW U7d会计假设 accounting assumption6e#e wR R7Q&会计记录 accounting records会计计量 accounting measurementIFNAg会计机构 accounting department会计环境 accounting enviro

10、nment;V5会计核算 financial accounting/pMN |-z会计管理体制 system of accounting administration会计分期 accounting periods会计对象 accounting objectR u2V xv v会计等式 accounting equation会计本质 nature of accounting会计报表 accounting statements宏观会计 macro-accounting会计 accounting汇总报表 combination statementsj2ZNc0lmQ?划分资本性支出与收益性支出原则

11、distinguishment between capital expenditure and revenue expenditurea4B$v I!.w1B合并报表 consolidated financial statements管理活动论 management activities perspective管理会计 management accountingy4m9Z)WuN5N$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 acce

12、pted 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?bE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 exter

13、nal 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

14、 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 accounting1e重要性原则 materialitySxt!q专用报表 special purpose financial statements资产 assets资金 funds6hw.Uj0c

15、CF2pf1EG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 state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 assetsy3

16、p,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 pay

17、ableYZ 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 addit

18、ions 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 c7qF 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 repa

19、irs 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

20、 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 bonds9fagh*q坏账 bad

21、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#C9rUU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利息资本化 capitalization of interests预付账款 advance t

22、o supplier其他应收款 other receivables1i*dniu$d2F$e+z现金 cash公司债券发行 corporate bond floatation*f %B!v应付工资 wages payable实收资本 paid-in capital? Zj eW盈余公积 surplus reserves3lF#p?&Jq#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 tempor

23、ary investment短期借款 short-term loansw0B?1K.xh递延资产 deferred chargescTd#.o低值易耗品4t 8low priced and easily worn articles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 de

24、preciation 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*J专项物资旧专项资产【旧】专有技术 know-howj9ESo)_ FV 专营权 franchises)A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 i

25、nventory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

26、copyrights汇总原始凭证 cumulative source document汇总记账凭证核算形式 bookkeeping procedure using summary vouchers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 ac

27、counting 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

28、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 结账分录 closing

29、 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

30、check$o9E1i E?)p日记总账 combined journal and ledger$0jJD日记总账核算形式 bookkeeping procedure using summarized journal三式记账法 triple-entry bookkeepingAuY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

31、 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 pe

32、rpetual 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 claim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 debt账户 account;p6L m s M ;账户编号 Account numbers YKG账户对应关系 debi