会计专业词汇英语翻译_会计学堂

1、更多资料下载会计学堂官网会计学堂，是深圳快学教育发展有限公司旗下的在线培训平台。成立于2011年，拥有500余人的优秀师资团队，是国内领先的会计实操培训机构。位于深 圳南山科技园，是一家以技术和产品驱动的创新性培训机构，在线学员超过200万人次。2015年3月，公司获得知名风险投资公司 1000万的A轮融资；12月， 会计学堂被腾讯教育评选为在线会计实操培训的第一品牌。获得腾讯课堂“2013、2014年度最佳会计培训机构”荣誉。平台介绍：教学特色：会计学堂脱离了纯理论方式，坚持学会就可以上岗的教学理念， 所有讲课老师都是第一线的财务经理、财务总监。会计学堂拒绝大学理论派，以 实操为主导。全真全

2、套帐实操系统：会计学堂斥资300万打造的真账实操系统，是唯一一 家采用金蝶K3及用友T3结合企业真实业务单据实操的培训机构。学习的内容就 是实际工作上岗的内容，学员在动手实操中轻松学会。随时更新的课程：实时更新的课程，会计学堂所有课程均采用最新会准则和 政策更新，每个月都会更新课程内容，让学员的学习不会落伍会计专业词汇英语翻译政治风险political risk再开票中心re-invoicing center现代管理会计专门方法special methods of modern managementaccounting现代管理会计 modern management accounting提前与

3、延期支付 Leads and Lags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 foreigninvestments 跨国运转资本会计 multinational working capital management 跨国经营企业业绩评价 multinational performance evaluation w附也禺cc& e0M更多资料下载会计学堂官网 经济风险管理managing economic exposure交易风险管理managing transaction exposure换算风险管理managi

4、ng translation exposure国际投资决策会计foreign project appraisal国际投资决策会计foreign project appraisal国际存货管理international inventory management股禾 ij 转移dividend remittances公司内部贷款inter-company loans冻结资金转移repatriating blocked funds冻结资金保值 maintaining the value of blocked funds 调整后的净现值adjusted net present value酉已比原贝Um

5、atching旅游、饮食服务企业会计accounting of tourism and service施工企业会计 accounting of construction enterprises 民航运输企业会计accounting of civil aviationtransportationenterprises 企业会计business accounting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 enterprises实现原realizati

6、on principle历史成本原贝 U principle of historical cost夕卜商投资企业会计accounting of enterprises with foreigninvestment通用报表all-purpose financial statements铁路运输企业会计accounting of rail way transportationenterprises所有者权益owners equity所有者权益owners equity实质量于形式 substance over form 修正性惯例principle of exceptions w附也禺cc& e0

7、M更多资料下载会计学堂官网信息系统论 information system perspective相关性原则relevance微观会计micro-accounting客观性原则objectivity可比性原则comparability谨慎性原则 prudence金融企业会计 accounting of financial institutions交通运输企业会计accounting of communication andtransportationenterprises建设单位会计 accounting of construction units记账本位币recording currency

8、计量属性measurement attributes及时性原则timeliness货币计量monetary measurement会计准贝 Uaccountingstandards会计主体accountingentity会计职业道德 accounting professional ethics会计职能functions of accounting会计预测accountingforecasting会计要素accountingelements会计研究accountingresearch会计学科体系 accounting science system会计学 accounting会计信息account

9、ing information会计任务targets of accounting activities会计人员accounting personnel会计确认accounting recognition会计 目 标 accounting objective会计理论结构 theoretical structure of accounting w附也禺cc& e0M更多资料下载会计学堂官网会计理论accounting theory会计控制accounting control会计决策accounting decision making会计监督accounting supervision会计假设acc

10、ounting assumption会计记录accounting records会计计量accounting measurement会计机构accounting department会计环境accounting environment会计核算financial accounting会计管理体制system of accounting administration会计分期accounting periods会计对象accounting object会计等式accounting equation会计本质nature of accounting会计报表accounting statements宏观会

11、计macro-accounting会计 accounting汇总报表combination statements划分资本性支出与收益性支出原则distinguishment betweencapitalexpenditure and revenue expenditure合并报表consolidated financial statements管理活动论management activities perspective管理会计management accounting管理工具论management tool perspective股份制企业会计accounting of stock compa

12、nies公认会计原贝 Ugenerally accepted accounting principle,GAAP公共会计public accounting工业会计accounting of industrial enterprises WWMACCSe0M更多资料下载会计学堂官网个别报表individual statements高新技术企业会计accounting of high technology enterprises负债 liability费用 expense反馈价值feedback value对外经济合作企业会计accounting of foreign economiccooper

13、ation enterprises对外报表external statements对内报表 internal statements一致性原贝 Uconsistency艺术论 art perspective房地产开发企业会计accounting of real estate enterprises由 B 电通信企业会计accounting of post and telecommunicationenterprises预测价值forecast value真实与公允true and fair view持续经营going concern成本报表cost statement贝才务会计原贝financia

14、l accounting principles贝才务会计概念框架financial accounting conceptual framework贝才务会计financial accounting政府及非营利J组织会计governmental and non-profitorganizationaccounting重要性原则materiality专用报表special purpose financial statements资产 assets资金 funds资金运动funds movement贝才务报告financial report贝才务报表要素elements of financial s

15、tatements更多资料下载会计学堂官网贝才务报表financial statements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 assets可转换债券convertible bonds公司债券利息摊销力口速折旧法accelerated depreciation methods营业外收支净额公司债券利率inter

16、est 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固定资产更换与改良improvements and replacements of fixedassets实地盘存制periodic inventory system收益总括观点all-

17、inclusive concept of income损益表法可变现净值法net realizable value应付福利费基本业务利润固定资产扩建 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 w附也禺cc& e0M更多资料下载会计学堂官网零售价格法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 sal

18、e 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应付股禾Jdividends payable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 repla

19、cement 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营业禾1J 润operating income预提费用股本 capital stock w附也禺cc& e0M更多资料下载会计学堂官网公司债券偿还redemption of bonds坏账 bad debts固定资产重估价revaluations of fixed assets专艮行存款cash in bank固定资产fixed asse

20、ts利润总额禾 益分酉己profit distribution应计费用accrued expense商标权 trademarks and trade names全部履行法净禾润 net income应付禾润 profit payable未分配利润收益债券income bonds货币资金禾 息资本化capitalization of interests公益金工程物资预付账款advance to supplier其他应收款other receivables现金 cash预收账款公司债券发行corporate bond floatation应付工资wages payable实收资本paid-in c

21、apital盈余公积surplus reserves管理费用土地使用权股禾 J dividend WWMACCSe0M更多资料下载会计学堂官网应交税金taxes payable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 loans递延资产deferred charges低值易耗品当期经营观点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 invent

22、ory errors折旧旧折旧方法depreciation method折旧率 depreciation rate支出 payment直线法 straight-line职工福利基金welfare fund专项拨款【旧】专禾权 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balance sheet WWMACCSe0M更多资料下载会计学堂官网资金占用和资金来源旧自然资源 natural resources存货 invent

23、ory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贝才务费用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比例履行法包装物版权 copyrights汇总原始凭证cumulative source document7匚总、t 己账凭证核算

24、形式bookkeeping procedure using summaryvouchers工作底稿working paper复式 t 己账凭证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accounting documents会计科目表 chart of accounts会计科目 account title红字更正法 correc

25、tion by using red ink 会计核算形式 bookkeeping procedures W附M禺CCS COM更多资料下载会计学堂官网过账 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集合分酉己账户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 procedure usin

26、g voucherst己账凭证?匚总、表核算形式bookkeeping procedure usingcategorized accountsummary简单分录simple entry结算账户settlement accounts结账 closing account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

27、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 combined journal and ledger WWMACCSe0M更多资料下载会计学堂官网日记总账核算形式bookkeeping procedure using summarizedjournal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re

28、ceipts-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 generaljournal外来原始凭证source document from outside现金 日 记账 cash journal虚账户 nominal accounts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