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会计词汇中英文对照表

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

bank discount 银行贴现

bank draft 银行汇票

bank loan 银行借款

bank overdraft 银行透支

bankers acceptance 银行承兑

bankruptcy 破产

bearer 持票人

beneficiary 受益人

bequest 遗产

bill 票据

bill of exchange 汇票

bill of lading 提单

bills discounted 贴现票据

bills payable 应付票据

bills receivable 应收票据

board of directors 董事会

bonds 债券

bonus 红利

book value 账面价值

bookkeeper 簿记员

bookkeeping 簿记

branch office general ledger 支店往来账户

broker 经纪人

brought down 接前

brought forward 接上页

budget 预算

by-product 副产品

by-product sales 副产品销售

capital 股本

capital income 资本收益

capital outlay 资本支出

capital stock 股本

capital stock certificate 股票carried down 移后

carried forward 移下页

cash 现金

cash account 现金账户

cash in bank 存银行现金

cash on delivery 交货收款

cash on hand 库存现金

cash payment 现金支付

cash purchase 现购

cash sale 现沽

cashier 出纳员

cashiers check 本票

certificate of deposit 存款单折certificate of indebtedness 借据certified check 保付支票

certified public accountant 会计师charges 费用

charge for remittances 汇水手续费charter 营业执照

chartered accountant 会计师chattles 动产

check 支票

checkbook stub 支票存根

closed account 己结清账户

closing 结算

closing entries 结账纪录

closing stock 期末存货

closing the book 结账

columnar journal 多栏日记账combination 联合

commission 佣金

commodity 商品

common stock 普通股

company 公司

compensation 赔偿

compound interest 复利

consignee 承销人

consignment 寄销

consignor 寄销人

consolidated balance sheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并

construction cost 营建成本

construction revenue 营建收入

contract 合同

control account 统制账户

corporation 公司

cost 成本

cost accounting 成本会计

cost of labour 劳工成本

cost of production 生产成本

cost of manufacture 制造成本

cost of sales 销货成本

cost price 成本价格

credit 贷方

credit note 收款通知单

creditor 债权人

crossed check 横线支票

current account 往来活期账户current asset 流动资产

current liability 流动负债current profit and loss 本期损益

debit 借方

debt 债务

debtor 债务人

deed 契据

deferred assets 递延资产deferred liabilities 递延负债delivery 交货

delivery expense 送货费

delivery order 出货单

demand draft 即期汇票

demand note 即期票据

demurrage charge 延期费

deposit 存款

deposit slip 存款单

depreciation 折旧

direct cost 直接成本

direct labour 直接人工

director 董事

discount 折扣

discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票

dissolution 解散

dividend 股利

dividend payable 应付股利documentary bill 押汇汇票documents 单据

double entry bookkeeping 复式簿记draft 汇票

drawee 付款人

drawer 出票人

drawing 提款

duplicate 副本

duties and taxes 税捐

earnings 业务收益

endorser 背书人entertainment 交际费enterprise 企业

equipment 设备

estate 财产

estimated cost 估计成本estimates 概算

exchange 兑换

exchange loss 兑换损失expenditure 经费

expense 费用

extension 延期

face value 票面价值

factor 代理商

fair value 公平价值

financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件

fixed asset 固定资产

fixed cost 固定成本

fixed deposit 定期存款

fixed expense 固定费用

foreman 工头

franchise 专营权

freight 运费

funds 资金

furniture and fixture 家俬及器具

gain 利益

general expense 总务费用

general ledger 总分类账

goods 货物

goods in transit 在运货物goodwill 商誉

government bonds 政府债券

gross profit 毛利

guarantee 保证

guarantor 保证人

idle time 停工时间

import duty 进口税

income 收入

income tax 所得税

income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本

indirect expense 间接费用

indirect labour 间接人工

indorsement 背书

installment 分期付款

insurance 保险

intangible asset 无形资产

interest 利息

interest rate 利率

interest received 利息收入

inter office account 内部往来

intrinsic value 内在价值

inventory 存货

investment 投资

investment income 投资收益

invoice 发票

item 项目

job 工作

job cost 工程成本

joint venture 短期合伙journal 日记账

labour 人工

labour cost 人工成本

land 土地

lease 租约

leasehold 租约

ledger 分类账

legal expense 律师费

letter of credit 信用状liability 负债

limited company 有限公司limited liability 有限负债limited partnership 有限合伙liquidation 清盘

loan 借款

long term liability 长期负债loss 损失

loss on exchange 兑换损失

machinery equipment 机器设备manufacturing expense 制造费用manufacturing cost 制造成本market price 市价

materials 原村料

material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押

mortgagor 抵押人

mortgagee 承押人

movable property 动产

net amount 净额

net asset 资产净额

net income 净收入

net loss 净亏损

net profit 纯利

net value 净值

notes 票据

notes payable 应付票据notes receivable 应收票据

opening stock 期初存货operating expense 营业费用order 订单

organization expense 开办费original document 原始单据outlay 支出

output 产量

overdraft 透支

opening stock 期初存货operating expense 营业费用order 订单

organization expense 开办费original document 原始单据outlay 支出

output 产量

overdraft 透支

prepaid expense 预付费用

quotation 报价

rate 比率

raw material 原料rebate 回扣

receipt 收据

receivable 应收款recoup 补偿

redemption 偿还

refund 退款

remittance 汇款

rent 租金

repair 修理费

reserve 准备

residual value 剩余价值retailer 零售商

returns 退货

revenue 收入

salary 薪金

sales 销货

sale return 销货退回

sale discount 销货折扣salvage 残值

sample fee 样品

scrap 废料

scrap value 残余价值securities 证券

security 抵押品

selling commission 销货佣金selling expense 销货费用selling price 售价

share capital 股份

share certificate 股票shareholder 股东

short term loan 短期借款sole proprietorship 独资spare parts 配件

standard cost 标准成本stock 存货

stocktake 盘点

stock sheet 存货表subsidies 补助金

sundry expense 杂项费用

supporting document 附表surplus 盈余

suspense account 暂记账户

taxable profit 可征税利润tax 税捐

temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计

total cost 总成本

trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易

transfer 转账

transfer voucher 转账传票transportation 运输费travelling 差旅费

trial balance 电子表格trust 信托

turnover 营业额

unappropriated surplus 未分配盈余unit cost 单位成本

unlimited company 无限公司unlimited liability 无限责任unpaid dividend 未付股利

valuation 估价

value 价值

vendor 卖主

voucher 传票

wage rate 工资率

wage 工资

wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 褔利费

wear and tear 秏损

work order 工作通知单

year end 年结

外贸证明及外贸单证英文名称大全

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17 价值与原产地综合证书combined certificate of value adn origin 18 移动声明A.TR.l moveme nt certificate A.TR.l 19 数量证书certificate of quantity 20 质量数据报文quality data message 21 查询query 22 查询回复response to query 105 订购单purchase order 110 制造说明manufacturing instructions 120 领料单stores requisition 130 产品售价单invoicing data sheet 140 包装说明packing instruction 150 内部运输单internal transport order 190 统计及其他管理用内部单证statistical and other administrative internal documents 201 直接支付估价申请direct payment valuation request 202 直接支付估价单direct payment valuation

新会计准则会计科目表中英文对照18页word

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会计专业专业术语中英文对照

会计专业专业术语中英文对照一、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

财务专业术语中英文对照表

财务专业术语中英文对照表英文中文说明 Account 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 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师 Cost accounting 成本会计 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 Income statement 损益表 Institute of Internal Auditors 部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 部审计 Internal control structure 部控制结构 Internal Revenue Service 国收入署 Internal users部使用者 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

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新会计准则会计科目中英文对照表

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

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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

中英文会计词汇对照表

Rick Antle and Stanley Garstka 2nd edition Glossary 词汇表 A Abnormal Accounting Earnings 超常会计盈余会计盈余减去期初账面价值乘以一个特定的利息率。例如，会计盈余为$10，特定的利息率为8%，期初公司账面价值为$90，超常会计盈余为：$10－（0.08?$90）=$10－$7 .2=$ 2.8。 Abnormal Economic Earnings 超常经济盈余经济盈余减去期初投资的价值乘以相应的利息率。例如，经济盈余为$10，相应的利息率为8%，期初公司投资的价值为$90，超常经济盈余为：$10－（0.08?$90）=$10－$7 .2=$ 2.8。利息率是由金融市场对本公司风险的估计决定的。 Accelerated Depreciation 加速折旧在一项资产的所有折旧年限中，提取的折旧费用逐年递减的会计折旧方法。 Account 账户，会计科目按资产、负债、权益、收入和费用分类的科目记录。 Accounting 会计搜集和报告一个组织的财务历史状况的过程。 Accounting Conventions 会计惯例把经济概念运用到实务中的会计规则和习惯。 Accounting Return on Equity 会计权益回报率会计盈余除以权益账面价值。分母经常使用年度内权益账面价值的平均。 Accounting Valuation 会计估价对在资产负债表上报告的特定科目确认相应的货币价值的行为。 Accounts Payable 应付帐款企业从供货方购货应付而未付的货币。 Accounts Receivable 应收帐款企业因赊销商品、或提供了劳务而可以向客户收取的款项。 Accrual Accounting 权责发生制会计、应计会计任何把收入和费用的确认与现金的收入和支出相区别开来的会计方法。 Accrued Liabilities 应计负债企业欠商品或劳务的供应方的货币。

会计专业术语中英文对比(最新整理)

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

资产负债表、利润表会计专业术语中英文对照

流动资产：CURRENT ASSETS: 货币资金Cash 结算备付金Provision of settlement fund 拆出资金Funds lent 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 应收保费Insurance premiums receivable 应收分保账款Cession premiums receivable 应收分保合同准备金Provision of cession receivable 应收利息Interests receivable 其他应收款Other receivable 买入返售金融资产Recoursable financial assets acquired 存货Inventories 其中：原材料Raw material 库存商品Stock goods 一年内到期的非流动资产Non-current assets maturing within one year 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 发放贷款及垫款Loans and payments on behalf 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 real estates 固定资产原价Fixed assets original cost 减：累计折旧Less:Accumulated depreciation 固定资产净值Fixed assets--net value 减：固定资产减值准备Less:Fixed assets impairment provision 固定资产净额Fixed assets--net book value 在建工程Construction in progress 工程物资Construction supplies 固定资产清理Fixed assets pending disposal 生产性生物资产Bearer biological assets 油气资产Oil and natural gas assets 无形资产Intangibel assets 开发支出Research and development costs 商誉Goodwill 长期待摊费用Long-term deferred expenses

会计报表术语中英文对照

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 Government grant income 政府补助 Other (expense) / income 其他收入/（费用）

国际贸易单证术语英汉对照(DOC)

国际贸易单证术语英汉对照 ?分析证书certificate of analysis ?一致性证书cettificate of conformity ?质量证书certificate of quality ?测试报告test report ?产品性能报告product performance report ?产品规格型号报告product specification report ?工艺数据报告process data report ?首样测试报告first sample test report ?价格／销售目录price ／sales catalogue ?参与方信息party information ?农产品加工厂证书mill certificate ?邮政收据post receipt ?重量证书weight certificate ?重量单weight list ?证书cerificate ?价值与原产地综合证书combined certificate of value adn origin ?移动声明A．TR．1 movement certificate A．TR．1 ?数量证书certificate of quantity ?质量数据报文quality data message ?查询query ?查询回复response to query

?制造说明manufacturing instructions ?领料单stores requisition ?产品售价单invoicing data sheet ?包装说明packing instruction ?内部运输单internal transport order ?统计及其他管理用内部单证statistical and oter administrative internal docu-ments ?直接支付估价申请direct payment valuation request ?直接支付估价单direct payment valuation ?临时支付估价单rpovisional payment valuation ?支付估价单payment valuation ?数量估价单quantity valuation request ?数量估价申请quantity valuation request ?合同数量单contract bill of quantities-BOQ ?不祭价投标数量单unpriced tender BOQ ?标价投标数量单priced tender BOQ ?询价单enquiry ?临时支付申请interim application for payment ?支付协议agreement to pay ?意向书letter of intent ?订单order ?总订单blanket order

会计科目中英文对照

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

会计术语中英对照

初级会计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）

会计账户与术语中英文表

Account 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 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师Cost accounting 成本会计 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 Income statement 损益表 Institute of Internal Auditors 内部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 内部审计 Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者 Management accounting 管理会计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Articulation 勾稽关系 Assets 资产 Business entity 企业个体 Capital stock 股本 Corporation 公司 Cost principle 成本原则 Creditor 债权人 Deflation 通货紧缩 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 Negative cash flow 负现金流量 Operating activities 经营活动 Owners equity 所有者权益 Partnership 合伙企业 Positive cash flow 正现金流量 Retained earning 留存利润 Revenue 收入 Sole proprietorship 独资企业 Solvency 清偿能力 Stable-dollar assumption 稳定货币假设Stockholders 股东 Stockholders equity 股东权益 Window dressing 门面粉饰财会名词汉英对照表（1）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

国际会计科目对照表(中英)

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?