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)
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 Fee/Management 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】
高级会计
[编辑]
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actuaries’report
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 stockholder’s 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
receivables ofr payables denominated in foreign currency 款项
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
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 cost and indirect 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
avoidable cost and unavoidable cost
免成本
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
relevant cost and irrelevant cost
本
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
deferrable cost and undeferrable cost 延成本
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
国际企业中英文对照 一、损益表INCOME STATEMENT Aggregate income statement 合并损益表 Operating Results 经营业绩 FINANCIAL HIGHLIGHTS 财务摘要 Gross revenues 总收入/毛收入 Net revenues 销售收入/净收入 Sales 销售额 Turnover 营业额 Cost of revenues 销售成本 Gross profit 毛利润 Gross margin 毛利率 Other income and gain 其他收入及利得 EBITDA 息、税、折旧、摊销前利润(EBITDA) EBITDA margin EBITDA率 EBITA 息、税、摊销前利润 EBIT 息税前利润/营业利润 Operating income(loss)营业利润/(亏损) Operating profit 营业利润 Operating margin 营业利润率 EBIT margin EBIT率(营业利润率) Profit before disposal of investments 出售投资前利润 Operating expenses: 营业费用: Research and development costs (R&D)研发费用 marketing expensesSelling expenses 销售费用 Cost of revenues 营业成本 Selling Cost 销售成本 Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用 Selling and distribution costs 营销费用/行销费用 General and administrative expenses 管理费用/一般及管理费用Administrative expenses 管理费用 Operating income(loss)营业利润/(亏损) Profit from operating activities 营业利润/经营活动之利润 Finance costs 财务费用/财务成本 Financial result 财务费用 Finance income 财务收益 Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动 Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失 Equity loss of affiliates 子公司权益损失
财务术语中英文对照大全,财务人必备! 2015-05-28注册会计师注册会计师 知道“会计”的英语怎么说吗?不会?那可真够无语的额! 想要进入外资企业做会计?想要进入四大会计师事务所工作?好的英语水平是必不可少的!所以小编特地整理了财务数中英文大全,赶紧从基础英语学起,拿起笔做好笔记吧! 增加见识也好,装装逼也行。 目录 一、会计与会计理论 二、会计循环 三、现金与应收账款 四、存货 五、长期投资 六、固定资产 七、无形资产
八、流动负债 九、长期负债 十、业主权益 十一、财务报表 十二、财务状况变动表 十三、财务报表分析 十四、合并财务报表 十五、物价变动中的会计计量 一、会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting
私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption
新会计科目表 1 资产 assets 11~ 12 流动资产 current assets 111 现金及约当现金 cash and cash equivalents 1111 库存现金 cash on hand 1112 零用金/周转金 petty cash/revolving funds 1113 银行存款 cash in banks 1116 在途现金 cash in transit 1117 约当现金 cash equivalents 1118 其它现金及约当现金 other cash and cash equivalents 112 短期投资 short-term investment 1121 短期投资 -股票 short-term investments - stock 1122 短期投资 -短期票券 short-term investments - short-term notes and bills 1123 短期投资 -政府债券 short-term investments - government bonds 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates 1125 短期投资 -公司债 short-term investments - corporate bonds 1128 短期投资 -其它 short-term investments - other 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 113 应收票据 notes receivable 1131 应收票据 notes receivable 1132 应收票据贴现 discounted notes receivable 1137 应收票据 -关系人 notes receivable - related parties 1138 其它应收票据 other notes receivable
Rick Antle and Stanley Garstka
常用会计英语词汇 基本词汇 A (1)account 账户,报表 A (2)accounting postulate 会计假设 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任概念 A (5)accountancy 会计职业 A (6)accountant 会计师 A (7)accounting 会计 A (8)agency cost 代理成本 A (9)accounting bases 会计基础 A (10)accounting manual 会计手册 A (11)accounting period 会计期间 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报酬率 A (14)accounting reference date 会计参照日 A (15)accounting reference period 会计参照期间 A (16)accrual concept 应计概念 A (17)accrual expenses 应计费用 A (18)acid test ratio 速动比率(酸性测试比率) A (19)acquisition 收购 A (20)acquisition accounting 收购会计 A (21)adjusting events 调整事项 A (22)administrative expenses 行政管理费 A (23)amortization 摊销 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量成本法 A (26)annual report and accounts 年度报告和报表 A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配账户 A (29)articles of association 公司章程细则 A (30)assets 资产 A (31)assets cover 资产担保 A (32)asset value per share 每股资产价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (36)audit 审计 A (37)audit report 审计报告 A (38)auditing standards 审计准则 A (39)authorized share capital 额定股本 A (40)available hours 可用小时 A (41)avoidable costs 可避免成本 B (42)back-to-back loan 易币贷款
资产类Assets 流动资产Current assets 货币资金Cash and cash equivalents 1001 现金Cash 1002 银行存款Cash in bank 1009 其他货币资金Other cash and cash equivalents '100901 外埠存款Other city Cash in bank '100902 银行本票Cashier's cheque '100903 银行汇票Bank draft '100904 信用卡Credit card '100905 信用证保证金L/C Guarantee deposits '100906 存出投资款Refundable deposits 1101 短期投资Short-term investments '110101 股票Short-term investments - stock '110102 债券Short-term investments - corporate bonds '110103 基金Short-term investments - corporate funds '110110 其他Short-term investments - other 1102 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable 1111 应收票据Note receivable 银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance
1121 应收股利Dividend receivable 1122 应收利息Interest receivable 1131 应收账款Account receivable 1133 其他应收款Other notes receivable 1141 坏账准备Bad debt reserves 1151 预付账款Advance money 1161 应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories 1201 物资采购Supplies purchasing 1211 原材料Raw materials 1221 包装物Wrappage 1231 低值易耗品Low-value consumption goods 1232 材料成本差异Materials cost variance 1241 自制半成品Semi-Finished goods 1243 库存商品Finished goods 1244 商品进销差价Differences between purchasing and selling price 1251 委托加工物资Work in process - outsourced 1261 委托代销商品Trust to and sell the goods on a commission basis 1271 受托代销商品Commissioned and sell the goods on a commission basis 1281 存货跌价准备Inventory falling price reserves 1291 分期收款发出商品Collect money and send out the goods by
一、会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting 私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption 会计分期假设Time-period Assumption 资产Asset 负债Liability 业主权益Owner's Equity 收入Revenue 费用Expense 收益Income 亏损Loss 历史成本原则Cost Principle 收入实现原则Revenue Principle 配比原则Matching Principle 全面披露原则Full-disclosure (Reporting) Principle 客观性原则Objective Principle 一致性原则Consistent Principle 可比性原则Comparability Principle 重大性原则Materiality Principle 稳健性原则Conservatism Principle 权责发生制Accrual Basis 现金收付制Cash Basis 财务报告Financial Report 流动资产Current assets
成本会计 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 cost and indirect 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) 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)
会计名词中英文对照 abnormal damage and loss 非常损失abnormality 异常性 absorption costing 归纳成本法 accelerated depreciation method 加速折旧法 accelerated deprecviation 加速折旧 account 会计科目 account analysis method账户分析法 Accountant会计人员A accounting basis 会计基础 accounting changes会计变动 accounting cycle会计循环 accounting error 会计错误 accounting income会计所得 Accounting Report 会计报告AR accounts receivable 应收帐款 accountting rate of return 会计报酬率 accrual basis 应计基础 accrued expenses 应计费用 accrued items 应计项目 accrued liabilities应计负债
accrued revenues 应计收益 accumulated depreciation 累计折旧accumulated rights累积权益 acid-test ratio(quick ratio)酸性测验比率 activity accounting 作业会计( 责任会计) activity based cost system 作业制成本制度 activity or productivity analysis 活动/生产能力activity variance 作业差异 activity-based accounting 作业制会计 activity-based costing 作业制成本 actual costing 实际成本法 actual costs 实际成本 additional markup再加价 additional markup cancellation 再加价取销adjusting 调整 aging of accounts receivable 帐龄分析法 all financial resources concept 全部财务资源观念allowable cost 可允成本 allowance for doubtful accounts 备抵坏帐allowance method 备抵评价法 American Accounting Association 美国会计学会AAA annuity 年金 applied factory overhead已分摊制造费用appraisal 估价 appraisal costs 鉴定成本
一、损益表INCOME STATEMENT Aggregate income statement 合并损益表 Operating Results 经营业绩 FINANCIAL HIGHLIGHTS 财务摘要 Gross revenues 总收入/毛收入 Net revenues 销售收入/净收入 Sales 销售额 Turnover 营业额 Cost of revenues 销售成本 Gross profit 毛利润 Gross margin 毛利率 Other income and gain 其他收入及利得 EBITDA 息、税、折旧、摊销前利润(EBITDA) EBITDA margin EBITDA率 EBITA 息、税、摊销前利润 EBIT 息税前利润/营业利润 Operating income(loss)营业利润/(亏损) Operating profit 营业利润 Operating margin 营业利润率 EBIT margin EBIT率(营业利润率) Profit before disposal of investments 出售投资前利润 Operating expenses: 营业费用: Research and development costs (R&D)研发费用 marketing expensesSelling expenses 销售费用 Cost of revenues 营业成本 Selling Cost 销售成本 Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用 Selling and distribution costs 营销费用/行销费用 General and administrative expenses 管理费用/一般及管理费用 Administrative expenses 管理费用 Operating income(loss)营业利润/(亏损) Profit from operating activities 营业利润/经营活动之利润 Finance costs 财务费用/财务成本 Financial result 财务费用 Finance income 财务收益 Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动 Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失Equity loss of affiliates 子公司权益损失 Government grant income 政府补助 Other (expense) / income 其他收入/(费用)
财务术语中英文对照大全,财务人必备!目录 一、会计与会计理论 二、会计循环 三、现金与应收账款 四、存货 五、长期投资 六、固定资产 七、无形资产 八、流动负债 九、长期负债 十、业主权益 十一、财务报表 十二、财务状况变动表 十三、财务报表分析 十四、合并财务报表 十五、物价变动中的会计计量 一、会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor
股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting 私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures
财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption 会计分期假设Time-period Assumption 资产Asset 负债Liability 业主权益Owner's Equity 收入Revenue 费用Expense 收益Income 亏损Loss 历史成本原则Cost Principle 收入实现原则Revenue Principle 配比原则Matching Principle 全面披露原则Full-disclosure (Reporting) Principle 客观性原则Objective Principle 一致性原则Consistent Principle 可比性原则Comparability Principle 重大性原则Materiality Principle 稳健性原则Conservatism Principle
完整英文版资产负债表、利润表及现金流量表来源:冯硕的日志 资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中:原材料Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets 流动资产合计Total current assets 长期投资:Long-term investment: 其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment *合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost 减:累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减:固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets 其中:土地使用权Including and use rights 递延资产(长期待摊费用)Deferred assets 其中:固定资产修理Including:Fixed assets repair 固定资产改良支出Improvement expenditure of fixed assets 其他长期资产Other long term assets
A (1)ABC 作业基础成本计算 A (2)absorbed overhead 已吸收制造费用 A (3)absorption costing 吸收成本计算 A (4)account 帐户,报表 A (5)accounting postulate 会计假设 A (6)accounting series release 会计公告文件 A (7)accounting valuation 会计计价 A (8)account sale 承销清单 A (9)accountability concept 经营责任概念 A (10)accountancy 会计职业 A (11)accountant 会计师 A (12)accounting 会计 A (13)agency cost 代理成本 A (14)accounting bases 会计基础 A (15)accounting manual 会计手册 A (16)accounting period 会计期间 A (17)accounting policies 会计方针 A (18)accounting rate of return 会计报酬率 A (19)accounting reference date 会计参照日 A (20)accounting reference period 会计参照期间A (21)accrual concept 应计概念 A (22)accrual expenses 应计费用
A (23)acid test ration 速动比率(酸性测试比率) A (24)acquisition 购置 A (25)acquisition accounting 收购会计 A (26)activity based accounting 作业基础成本计算A (27)adjusting events 调整事项 A (28)administrative expenses 行政管理费 A (29)advice note 发货通知 A (30)amortization 摊销 A (31)analytical review 分析性检查 A (32)annual equivalent cost 年度等量成本法 A (33)annual report and accounts 年度报告和报表A (34)appraisal cost 检验成本 A (35)appropriation account 盈余分配帐户 A (36)articles of association 公司章程细则 A (37)assets 资产 A (38)assets cover 资产保障 A (39)asset value per share 每股资产价值 A (40)associated company 联营公司 A (41)attainable standard 可达标准 A (42)attributable profit 可归属利润 A (43)audit 审计 A (44)audit report 审计报告
精心整理 ccount?帐户 Accounting?system?会计系统? American?Accounting?Association?美国会计协会? American?Institute?of?CPAs?美国注册会计师协会? Audit?External?users?外部使用者? Financial?accounting?财务会计? Financial?Accounting?Standards?Board?财务会计准则委员会? Financial?forecast?财务预测? Generally?accepted?accounting?principles?公认会计原则? General-purpose?information?通用目的信息 Government?Accounting?Office?政府会计办公室? ? Management?accounting?管理会计? Return?of?investment?投资回报? Return?on?investment?投资报酬? Securities?and?Exchange?Commission?证券交易委员会?
Statement?of?cash?flow?现金流量表? Statement?of?financial?position?财务状况表? Tax?accounting?税务会计? Accounting?equation?会计等式? Assets? Creditor? Deflation? Disclosure?批露? Expenses?费用? Financial?statement?财务报表? Financial?activities?筹资活动? Going-concern?assumption?持续经营假设Inflation?通货膨涨? Investing?activities?投资活动? Liabilities?负债? Solvency?清偿能力? Stable-dollar?assumption?稳定货币假设? Stockholders?股东? Stockholders?equity?股东权益?
会计词汇中英文对照表acceptance 承兑 account 账户 accountant 会计员 accounting 会计 accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整 administration expense 管理费用advances 预付 advertising expense 广告费agency 代理 agent 代理人 agreement 契约 allotments 分配数 allowance 津贴 amalgamation 合并 amortization 摊销 amortized cost 应摊成本
annuities 年金 applied cost 已分配成本 applied expense 已分配费用 applied manufacturing expense 己分配制造费用apportioned charge 摊派费用 appreciation 涨价 article of association 公司章程 assessment 课税 assets 资产 attorney fee 律师费 audit 审计 auditor 审计员 average 平均数 average cost 平均成本 bad debt 坏账 balance 余额 balance sheet 资产负债表 bank account 银行账户 bank balance 银行结存 bank charge 银行手续费 bank deposit 银行存款
会计术语中英对照 Document number:NOCG-YUNOO-BUYTT-UU986-1986UT
一、会计与会计理论 会计accounting 决策人DecisionMaker 投资人Investor 股东Shareholder 债权人Creditor 财务会计FinancialAccounting 管理会计ManagementAccounting 成本会计CostAccounting 私业会计PrivateAccounting 公众会计PublicAccounting 注册会计师CPACertifiedPublicAccountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标AccountingObjectives 会计假设AccountingAssumptions 会计要素AccountingElements 会计原则AccountingPrinciples 会计实务过程AccountingProcedures 财务报表FinancialStatements 财务分析FinancialAnalysis 会计主体假设Separate-entityAssumption 货币计量假设Unit-of-measureAssumption 持续经营假设Continuity(Going-concern)Assumption 会计分期假设Time-periodAssumption 资产Asset 负债Liability 业主权益Owner'sEquity 收入Revenue 费用Expense 收益Income 亏损Loss 历史成本原则CostPrinciple
资产Assets 流动资产Current assets 货币资金Cash at bank and on hand 交易性金融资产Financial assets held for trading 应收票据Notes receivable 应收账款Accounts receivable 预付款项Advances to suppliers 应收利息Interest receivable 应收股利Dividends receivable 其他应收款Other receivables 存货Inventories 一年内到期的非流动Current portion of non-current assets
资产 其他流动资产Other current assets 流动资产合计Total current assets 非流动资产Non-current assets 可供出售金融资产Available-for-sale financial assets 持有至到期投资Held-to-maturity investments 长期应收款Long-term receivables 长期股权投资Long-term equity investments 投资性房地产Investment properties 固定资产Fixed assets 在建工程Construction in progress 工程物资Construction materials
固定资产清理Fixed assets pending for disposal 生产性生物资产Bearer biological assets 油气资产Oil and gas assets 无形资产Intangible assets 开发支出Development costs 商誉Goodwill 长期待摊费用Long-term prepaid expenses 递延所得税资产Deferred tax assets 其他非流动资产Other non-current assets 非流动资产合计Total non-current assets 资产总计Total assets