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  &

2、#160;   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跨国运转资本会计      multinational working capital management:bTa.f#r3u跨国经营企业业绩评价      multina

3、tional 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 appra

4、isal%6+AU1U国际投资决策会计      foreign project appraisal%I6n 国际存货管理      international inventory managementQ9dZ7O3C*ztn1"b股利转移      dividend remittances公司内部贷款      inter-company loans冻结资金转移      repatr

5、iating 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 of tourism and service施工企业会计 

6、     accounting of construction enterprisesW1P)RU+W:?P民航运输企业会计      accounting of civil aviation transportation enterprisesMv"JGW!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 e

7、nterprises权责发生制原则      accrual basis农业会计      accounting of agricultural enterprises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 enterp

8、rises 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;gty i

9、(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 

10、     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 and transportation enterprises建设单位会计  &

11、#160;   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      acc

12、ounting standards会计主体      accounting entity会计职业道德      accounting professional ethics会计职能      functions of accountingqTbM%NjE会计预测      accounting forecasting会计要素      accounting element会计研究  &#

13、160;   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      acc

14、ounting personnel会计确认      accounting recognition 会计目标      accounting objective会计理论结构      theoretical structure of accounting#T6UE1_b会计理论      accounting theory会计控制      accounting controln4z0cY4c会计

15、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 

16、;     accounting department会计环境      accounting environment;"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    

17、 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      com

18、bination statementsj2ZNc0lmQ?划分资本性支出与收益性支出原则       distinguishment between capital expenditure and revenue expenditure"a4B$v I!.w1B合并报表      consolidated financial statements管理活动论      management activities perspective管理会计   

19、   management accountingy4m9Z)WuN5N$dg0K管理工具论      management tool perspective'ILj6q4Wm!FM股份制企业会计      accounting of stock companies公认会计原则      generally accepted accounting principle, GAAPl nEU9O公共会计      

20、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

21、0;     feedback value对外经济合作企业会计      accounting of foreign economic cooperation enter prises对外报表      external statements5H57uJUi对内报表      internal statements一致性原则      consistency:Z#Y"f4X!nR/(B艺术论

22、60;     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 value'A'$T_9OS)B,c真实与公允      true and

23、 fair view_X&w7h9i|T&D3m S持续经营      going concern成本报表      cost statement5q7f"vz.x5Y财务会计原则      financial accounting principlesBrz kax1O;8X'pee财务会计概念框架      financial accounting conceptual framework财务会计&

24、#160;     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   

25、0;  funds6hw.Uj0cCF2pf1EG资金运动      funds movement财务报告      financial report6x'x9z0w9 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

26、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 assetsy3p,t(jB7c+E1i-o |可转换债券      c

27、onvertible 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     

28、0;debenture bonds'P'kfJ 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 payableYZ 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  &#

29、160;   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  &#

30、160;   additions 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    

31、;  cash discountYN_S8z特定履行法)nnH"S1Rd2F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      repairs and maintenance of

32、 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

33、60;     collection method所得税      income tax流动负债      current liabilities a7H"D生产法      production method计划成本核算j2jv*ed xe'PA废弃和生置法      retirement and replacement method盘存法     

34、0;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   

35、   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 debts固定资产重估价      revaluations of fixed assets银行存款      cash in bank固定资

36、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

37、payablec1n!uNU1G未分配利润2_3Z,ZM'x收益债券      income bonds利息资本化      capitalization of interests预付账款      advance to supplier其他应收款      other receivables1i*dniu$d2F$e+z现金      cash公司债券发行   

38、60;  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&|lS4C"G土地使用权)HD)b:i W7k-T股利      dividend应交税金    

39、  taxes payable负商誉      negative goodwill)HF U5OOC?$U费用的确认      recognition of expense短期投资      temporary investment短期借款      short-term loansw0B?1K.xh递延资产      deferred chargescTd#.o低值易耗品4t 8low

40、 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&

41、#160;     depreciation rate支出      payment直线法      straight-line6_ZDe6#H8h"Ld)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  &

42、#160;   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h"SsSRq自然资源      natural

43、 resources存货      inventory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 o

44、f 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 AhS2bY"Oq包装物版权      c

45、opyrights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 paperP0R7t'EI n9a"P T复式记账凭证      multiple account titles voucher复式记账法   

46、0;  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 documentH(aX!u2pY'k&.g会计科目表     &

47、#160;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 q'P;W会计分录      accounting entry Y9p"eo6|2s会计循环&

48、#160;     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计价对比账户      matching accountsa T4n;uW/yS记账方法      bookkeepin

49、g 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 e

50、ntry结算账户      settlement accounts7?1eS.4EEb-d结账      closing accountv)U,Q(Y2r 结账分录      closing entry借贷记账法      debit-credit bookkeeping局部清查      partial check卡片式账簿      card book跨

51、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      

52、;inventory accounts%f-ur,U/Um3iQ7k平行登记      parallel recordingR eYc tOm全面清查      complete 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 

53、    triple-entry bookkeepingAu"Y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  &#

54、160;   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 journalurI.uC/c外来原始凭证      source documentnbspfrom outside现金日记账

55、60;     cash journal+z:/r %w6z1f!虚账户      nominal accounts序时账簿      book of chronological entrynQ5kI'E f3 h一次凭证      single-record document银行存款日记账      deposit journal永续盘存制      per

56、petual 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      debit-credit relationship4y#ab/C%yjs账项调整     &#