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成本会计 英文术语

成本会计 英文术语
成本会计 英文术语

成本会计中英文术语

非正常毁损Abnormal spoilage

生产成本法Absorption costing

账户分析法Account analysis method

会计回报率Accounting rate of return

权责发生制下会计回报率Accrual

accounting rate of return

作业Activity

作业基础的预算管理Activity-based budgeting

作业成本法Activity-based costing

作业管理Activity-based management

实际成本Actual cost

实际成本法Actual costing

调整分配率途径Adjusted allocation-rate approach

允许的成本Allowable cost

鉴定成本Appraisal costs

拟构成本Artificial costs

注意力导向Attention directing

自治Autonomy

平均成本A verage cost

平均等候时间A verage waiting time

反冲成本法Backflush costing

平衡记分卡Balanced scorecard

批次级成本Batch-level costs

观念系统Belief systems

标杆管理Benchmarking

账面价值Book value

瓶颈Bottleneck

边界系统Boundary systems

盈亏平衡点Breakeven point

预算Budget

预算成本Budgeted cost

预算松弛Budgetary slack

预算间接成本分配率Budgeted indirect-cost

rate

捆绑产品Bundled product

业务功能成本Business function costs

副产品Byproducts

资本预算Capital budgeting

储囤成本Carrying costs

现金预算Cash budget 因果图Cause-and-effect diagram

财务管理认证Certified in financial

management

注册管理会计师Certified management accountant

财务总监Chief financial officer

决定系数Coefficient of determination

共谋定价Collusive pricing

共同成本Common cost

完整往复成本Complete reciprocated costs 合成单位Composite unit

商讨会法Conference method

遵循质量Conformance quality

常数Constant

固定毛利率NRV法Constant gross-margin percentage NRV method

约束条件Constraint

滚动预算Continuous budget, rolling budget

贡献收益表Contribution income statement 边际贡献Contribution margin

单位边际贡献Contribution margin per unit 边际贡献率Contribution margin percentage 边际贡献比例Contribution margin ratio

控制Control

控制图Control chart

可控性Controllability

可控成本Controllable cost

主计长Controller

加工成本Conversion costs

成本Cost

成本会计Cost accounting

成本会计标准委员会Cost accounting

standards board

成本汇集Cost accumulation

成本分配Cost allocation

成本分配基础Cost-allocation base

成本分配基础Cost-application base

成本归集Cost assignment

成本-收益权衡Cost-benefit approach

成本中心Cost center

成本动因Cost driver

成本估计Cost estimation

成本函数Cost function

成本层级Cost hierarchy

成本流入Cost incurrence

成本领先Cost leadership

成本管理Cost management

成本对象Cost object

资本成本Cost of capital

产品制造成本Cost of goods manufactured

成本库Cost pool

成本预测Cost predictions

成本追溯Cost tracing

质量成本Costs of quality, quality costs

本量利分析Cost-volume-profit (CVP)

analysis

累计平均时间学习模型Cumulative average-time learning model

当前成本Current cost

客户成本层级Customer cost hierarchy

客户生命周期成本Customer life-cycle costs 客户盈利分析Customer-profitability analysis

客户回应时间Customer-response time

客户服务Customer service

分权Decentralization

决策模型Decision model

决策表Decision table

经营杠杆水平Degree of operating leverage 分母水平Denominator level

生产数量差异Denominator-level variance, Output-level overhead variance,

Production-volume variance

因变量Dependent variable

产品或服务设计Design of products, services, or processes

设计质量Design quality

设计锁定成本Designed-in costs, locked-in costs

诊断控制系统Diagnostic control systems

差异成本Differential cost

差异收入Differential revenue

直接分配法Direct allocation method

直接成本法Direct costing

成本对象的直接成本Direct costs of a cost object

直接生产人工成本Direct manufacturing

labor costs

直接材料成本Direct material costs 直接材料存货Direct material inventory

直接材料混合差异Direct material mix

variance

直接材料产量差异Direct material yield variance

直接法Direct method

折现率Discount rate

现金流量折现法Discounted cash flow (DCF) methods

酌量性成本Discretionary costs

发送Distribution

减少规模Downsizing

向下需求旋转Downward demand spiral

双重定价Dual pricing

双成本分配率法Dual-rate cost-allocation method, dual-rate method

倾销Dumping

次优化决策制定Dysfunctional decision making, Incongruent decision making, suboptimal decision making

经济订单数量Economic order quantity (EOQ)

经济增加值Economic value added

有效性Effectiveness

效率Efficiency

效率差异Efficiency variance, usage variance 努力Effort

技术成本Engineered costs

约当产量Equivalent units

事项Event

预期货币价值Expected monetary value, expected value

经验曲线Experience curve

外部失败成本External failure cost

设施支持成本Facility-sustaining costs

工厂间接费用Factory overhead costs

有利差异Favorable variance

反馈Feedback

财务主管Finance director

财务会计Financial accounting

财务预算Financial budget

财务计划模型Financial planning models

产成品存货Finished goods inventory

先进先出分步法First-in, first-out (FIFO)

process-costing method

固定成本Fixed cost

固定间接费用弹性预算差异Fixed overhead flexible-budget variance

固定间接费用耗费差异Fixed overhead spending variance

弹性预算Flexible budget

弹性预算差异Flexible-budget variance

产品全部成本Full costs of the product

目标一致性Goal congruence

毛利率Gross margin percentage

增长构成Growth component

高低法High-low method

同质的成本库Homogenous cost pool

基本报酬率Hurdle rate

混合成本核算系统Hybrid costing system

空置时间Idle time

假设成本Imputed costs

增量成本Incremental cost

增量成本分配法Incremental cost-allocation method

增量收入Incremental revenue

增量收入分配法Incremental

revenue-allocation method

增量单位时间学习模型Incremental

unit-time learning model

自变量Independent variable

成本对象的间接成本Indirect costs of a cost object

间接成本分配率Indirect-cost rate

间接制造成本Indirect manufacturing costs 工业工程法Industrial engineering method, Work-measurement method

通货膨胀Inflation

价格差异Input-price variance, price variance, rate variance

内制Insourcing

检验点Inspection point

管理会计师协会Institute of Management Accountants

交互式控制系统Interactive control systems 截距项Intercept

中间产品Intermediate product

内部失败成本Internal failure costs 内含报酬率法Internal rate-of-return (IRR)

method

产品存货成本Inventoriable costs

存货管理Inventory management

投资Investment

投资中心Investment center

批次Job

分批成本记录Job-cost record, job-cost sheet 分批法Job-costing system

联合成本Joint costs

联产品Joint products

即时制生产Just-in-time (JIT) production,

lean production

即时制采购Just-in-time (JIT) purchasing

改进法预算Kaizen budgeting

人工时间记录Labor-time record

学习曲线Learning curve

生命周期预算Life-cycle budgeting

生命周期成本法Life-cycle costing

业务管理Line management

线形成本函数Linear cost function

线性规划Linear programming

主产品Main product

自产/外购决策Make-or-buy decisions

管理会计Management accounting

例外管理Management by exception

管理控制系统Management control system 制造单元Manufacturing cells

生产周期时间Manufacturing cycle time, Manufacturing lead time

分配的制造费用Manufacturing overhead allocated, Manufacturing overhead applied

制造类企业Manufacturing-sector companies 安全边际Margin of safety

市场营销Marketing

市场分额差异Market-share variance

市场规模差异Market-size variance

全面预算Master budget

全面预算生产能力利用Master-budget capacity utilization

材料需求规划Materials requirements planning

用料单Materials-requisition record

商业类企业Merchandising-sector companies

混合成本Mixed cost, semivariable cost

道德风险Moral hazard

动机Motivation

多重共线性Multicollinearity

多变量回归Multiple regression

净利润Net income

净现值法Net present value (NPV) method 净可实现值法Net realizable value (NPV) method

名义回报率Nominal rate of return

非线性成本函数Nonlinear cost function

非价值增加成本Nonvalue-added cost

正常生产能力利用Normal capacity utilization

正常成本法Normal costing

正常毁损Normal spoilage

目标函数Objective function

准时表现On-time performance

一次性特殊订单One-time-only special order 经营预算Operating budget

营业部门Operating department

营业利润Operating income

经营杠杆Operating leverage

经营Operation

经营成本核算系统Operation-costing system 机会成本Opportunity cost

资本机会成本Opportunity cost of capital

采购订单成本Ordering costs

组织架构Organization structure

结果Outcomes

产出单位成本Output unit-level costs

外部采购Outsourcing

分配过多的间接成本Overabsorbed indirect costs, Overapplied indirect costs, overallocated indirect costs

加班奖金Overtime premium

帕累托图Pareto Diagram

局部生产力Partial productivity

回收期法Payback method

最大负荷定价Peak-load pricing

完全竞争市场Perfectly competitive market 期间成本Period costs

实物计量法Physical measure method

计划Planning 现实的生产能力Practical capacity

掠夺性定价Predatory pricing

预防成本Prevention costs

转入成本Previous department costs, transferred-in costs

价格折扣Price discount

区别定价Price discrimination

价格恢复构成Price-recovery component

主要成本Prime costs

预测报表Pro forma statements

概率Probability

概率分布Probability distribution

问题解决Problem solving

分步成本核算系统Process-costing system 产品Product

产品成本Product cost

产品成本互补Product-cost

cross-subsidization

产品差异化Product differentiation

产品生命周期Product life cycle

产品组合决策Product mix decisions

成本高计的产品Product overcosting

产品支持成本Product-sustaining costs

成本少计的产品Product undercosting

生产Production

生产部门Production department

生产量水平Production-denominator level 生产力Productivity

生产力构成Productivity component

利润中心Profit center

按比例分配Proration

采购订单提前量Purchasing-order lead time 采购成本Purchasing costs

PV图PV graph

定性因素Qualitative factors

质量Quality

定量因素Quantitative factors

真实回报率Real rate of return

交互分配法Reciprocal allocation method, reciprocal method

业务流程再造Reengineering

精练化成本系统Refined costing system

回归分析Regression analysis

相关成本Relevant costs

相关范围Relevant range

相关收入Relevant revenues

再订购点Reorder point

要求的回报率Required rate of return

研发Research and development

剩余收益Residual income

剩余项Residual term

责任会计Responsibility accounting

责任中心Responsibility center

投资报酬率Return on investment

收入分配Revenue allocation

收入中心Revenue center

收入动因Revenue driver

收入对象Revenue object

收入Revenues

返工Rework

合适规模Rightsizing

安全库存Safety stock

销售组合Sales mix

销售组合差异Sales mix variance

销售数量差异Sales-quantity variance

分离点销售价值法Sales value at splitoff

method

销售数额差异Sales-volume variance

业务记录Scorekeeping

废料Scrap

销售价格差异Selling-price variance

敏感性分析Sensitivity analysis

可分离成本Separable costs

阶梯法Sequential allocation method,

step-down allocation method, step-down

method

顺序追溯Sequential tracing

服务部门Service department, supporting department

服务类企业Service-sector companies

服务支持成本Service-sustaining costs

单变量回归Simple regression

单一成本分配率法single-rate cost-allocation method, single-rate method

斜率系数Slope coefficient

原始凭证Source document

设定分析Specification analysis

分离点Splitoff point 毁损Spoilage

人事管理Staff management

单一个体成本分配法Stand-alone

cost-allocation method

单一个体收入分配法Stand-alone

revenue-allocation method

标准Standard

标准成本Standard cost

标准成本法Standard costing

估计系数标准差Standard error of the estimation coefficient

标准投入Standard input

标准价格Standard price

静态预算Static budget

静态预算差异Static budget variance

阶梯式成本函数Step cost function

脱销成本Stockout costs

战略成本管理Strategic cost management

战略Strategy

沉没成本Sunk costs

超级变动成本法Super-variable costing, throughput costing

供应链Supply chain

单位目标成本Target cost per unit

单位目标营业利润Target operating income per unit

目标价格Target price

目标投资回报率Target rate of return on investment

理论生产能力Theoretical capacity

约束理论Theory of constraints

物料贡献Throughput contribution

时间动因Time driver

货币时间价值Time value of money

全要素生产力Total factor productivity (TFP) 全部间接费用差异Total-overhead variance 转移价格Transfer price

触发点Trigger point

不确定性Uncertainty

分配不足的间接成本underabsorbed indirect costs, underapplied indirect costs, underallocated indirect costs

不利差异Unfavorable variance

单位成本Unit cost

未用生产能力Unused capacity

价值增加成本V alue-added cost

价值链V alue chain

价值工程V alue engineering

变动成本V ariable cost

变动成本法V ariable costing

变动间接费用效率差异V ariable overhead

efficiency variance

变动间接费用弹性预算差异V ariable overhead flexible-budget variance

变动间接费用耗费差异V ariable overhead spending variance

差异V ariance

加权平均的分步法Weighted-average process-costing method

在产品存货Work-in-process inventory

在产品Work-in-process

财务管理术语中英文对照

财务管理术语表 Absorption costing 吸收成本法: Total Cost Methods全部成本法: 将某会计期间发生的固定成本除以销售量,得出单位产品的固定成本,再加上单位变动成本,算出单位产品的总成本。 Accounting 会计:对企业活动的财务信息进行测量和综合,从而向股东、经理和员工提供企业活动的信息。请参看管理会计和财务会计。 Accounting convention会计原则:会计师在会计报表的处理中所遵循的原则或惯例。正因为有了这些原则,不同企业的会计报表以及同一企业不同时期的会计报表才具有可比性。如果会计原则在实行中发生了一些变化,那么审计师就应该在年度报表附注中对此进行披露。 Accounts 会计报表和账簿: 这是英国的叫法,在美国,会计报表或财务报表叫做Financial Statements,是指企业对其财务活动的记录。Chief financial officer Accounts payable应付账款: 这是美国的叫法,在英国,应付账款叫做Creditors,是指公司从供应商处购买货物、但尚未支付的货款。 Accounts receivable 应收账款:这是美国的叫法,在英国,应收账款叫做Debtors,是指客户从公司购买商品或服务,公司已经对其开具发票,但客户尚未支付的货款。 Accrual accounting 权责发生制会计:这种方法在确认收入和费用时,不考虑交易发生时有没有现金流的变化。比如,公司购买一项机器设备,要等到好几个月才支付现金,但会计师却在购买当时就确认这项费用。如果不使用权责发生制会计,那么该会计系统称作“收付制”或“现金会计”。Accumulated depreciation 累计折旧:它显示截止到目前为止的折旧总额。将资产成本减去累计折旧,所得结果就是账面净值。 Acid test 酸性测试:这是美国的叫法,请参看quick ratio速动比率(英国叫法)。 Activity ratio 活动比率: 资产周转率,即销售收入除以净资产(或总资产)。它表明企业在销售过程中利用资产的效率,而不考虑资本的来源。零售业和服务业的活动比率通常比较高。制造业通常是资本密集型的,固定资产的流动资产较多,因此其活动比率也就比较低。 Allcation of costs 成本的分配:将成本分配给“拥有”它们的产品或分部,比如用某产品的广告成本抵减该产品的收入。 Amortization 摊销: 将资产或负债价值的逐渐减少记录在各期费用里。通常是指商誉、专利或其他无形资产,或者债券的发行费用。 Assets 资产: 企业所拥有的财产,可能包括固定资产、流动资产和无形资产。 Asset turnover: 资产周转率 Auditing 审计对公司账簿和会计系统进行检查,从而确认公司的会计报表是否真实、公正地披露其财务状况的过程。 Auditors’ report审计报告:根据法律规定,每年都应当公布一份会计报表,同时审计师应当出具意见,以确认公司是否对其商业活动进行了真实、公正的披露。为了确认这一点,审计师需要检查公司的会计报表。如果他们对报表不满意,他们就会出具“保留意见”,提了同报表中他们认为错误或不确定的项目。审计师出具的保留意见可能会对公司的公众形象和股票价格产生灾难性的影响。 Authorized capital 核定资本:经过核定允许发行的实收资本额。在核定资本的时候,公司需要

财务术语中英文对照大全

财务术语中英文对照大全一、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

会计与财务专业英语词汇

SOME WORDS OF ACCOUNTING & FINANCE Accountancy is the profession; accounting is the methodology; accountant is the person who is in charge of accounting. Bookkeeping 薄记 Income statement/profit and loss account 利润表 Balance sheet 资产负债表 Cash flow statement 现金流量表 Asset 资产 Liability 负债 Owner’s equity/capital 所有者权益Revenue 收入 Expense 费用 Income 收益 Depreciation 折旧 Full disclosure 充分披露 Double-entry system 复式记账 Financial accounting 财务会计Managerial accounting 管理会计 Tax accounting 税务会计 Cost accounting 成本会计 Generally accepted accounting principles 公认会计原则 Financial accounting standards board (FASB) 财务会计准则委员会 American institute of certified public accountants (AICPA)美国注册会计师协会Chinese institute of certified public accountants (CICPA)中国注册会计师协会Economic event 经济事件 Source document 原始凭证 External transaction 外部业务 Internal transaction 外部业务 Account 账户 Debit 借方 Credit 贷方 Cash in bank 银行存款 Receivable 应收款项 Prepaid expense 预付费用 Payable 应付款项Unearned revenue 预收收入 Withdrawal 提存 Temporary account 暂时账户 Nominal account 虚账户 Real account 实账户 Chart of accounts 科目表 General ledger 总分类账 Normal balance 正常余额 Compound journal entry 复式分录General journal 普通日记账 Posting过账 Accounting cycle 会计循环 Adjustment 账项调整 Adjusted trial balance 调整后试算表Closing 结账 Post-closing trial balance 结账后的试算表 Voucher 记账凭证 Receipt voucher 收款凭证 Payment voucher 付款凭证 Transfer voucher 转账凭证 Debt ratio 负债比率 Financial leverage 财务杠杆 Time period 会计期间 Fiscal year 财政年度 Calendar year 日历年度 Natural business year 自然经营年度Accrual basis权责发生制、应计制 Cash basis 收付实现、现金制 Prepaid items 预付项目 Unearned items 预收项目 Accrued items 应计项目 Deferrals and accruals 递延与应计Contra account 备抵账户 Net book value 账面净值 Closing entries 结账分录 Income summary 收益汇总

会计专业术语中英文对比

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 一、财务报表 二、财务状况变动表 三、财务报表分析 四、合并财务报表 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

(财务会计)国际企业会计术语中英文对照

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

财务术语英文大全

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 流动负债Current Liabilities 长期负债Long-term Liabilities 投入资本Contributed Capital 留存收益Retained Earning 二、会计循环 会计循环Accounting Procedure/Cycle 会计信息系统Accounting information System 账户Ledger 会计科目Account 会计分录Journal entry 原始凭证Source Document 日记账Journal 总分类账General Ledger 明细分类账Subsidiary Ledger 试算平衡Trial Balance 现金收款日记账Cash receipt journal 现金付款日记账Cash disbursements journal 销售日记账Sales Journal 购货日记账Purchase Journal 普通日记账General Journal 工作底稿Worksheet 调整分录Adjusting entries 结账Closing entries 三、现金与应收账款 现金Cash 银行存款Cash in bank 库存现金Cash in hand 流动资产Current assets 偿债基金Sinking fund 定额备用金Imprest petty cash 支票Check(cheque) 银行对账单Bank statement 银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit 在途支票Outstanding check 应付凭单V ouchers payable 应收账款Account receivable 应收票据Note receivable 起运点交货价 F.O.B shipping point 目的地交货价 F.O.B destination point 商业折扣Trade discount 现金折扣Cash discount 销售退回及折让Sales return and allowance 坏账费用Bad debt expense 备抵法Allowance method 备抵坏账Bad debt allowance 损益表法Income statement approach 资产负债表法Balance sheet approach

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财务专业术语中英文对照表 说明英文中文 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 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

会计专业术语中英文对照81009

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

最全会计专业术语中英文对照

写在前面,这种免费的东西为什么还要消耗财富值呢?! 知识就要分享! 免费下载! 付款用语 付款方法mode of payment 现金付款payment by cash/cash payment/payment by ready cash 以支票支付payment by cheque 以汇票支付payment by bill 以物品支付payment in kind 付清/支付全部货款payment in full/full payment 支付部分货款/分批付款payment in part/part payment/partial payment 记帐付款/会计帐目内付款payment on account 定期付款payment on term 年分期付款annual payment 月分期付款monthly payment/monthly instalment 延滞付款payment in arrear 预付货/先付payment in advance/prepayment 延付货款deferred payment 立即付款prompt payment/immediate payment 暂付款suspense payment 延期付款delay in payment/extension of payment 支付票据payment bill 名誉支付/干与付款payment for honour/payment by intervention 结帐/清算/支付settlement 分期付款instalment 滞付/拖欠/尾数款未付arrears 特许拖延付款日days of grace 保证付款del credere 付款to pay/to make payment/to make effect payment 结帐to settle/to make settlement/to make effect settlement/to square/to balance 支出/付款to defray/to disburse 结清to clear off/to pya off 请求付款to ask for payment/to request payment 恳求付帐to solicit payment 拖延付款to defer payment/to delay payment 付款被拖延to be in arrears with payment 还债to discharge 迅速付款to pay promptly 付款相当迅速to pay moderately well/to pay fairly well/to keep the engagements regularly 付款相当慢to pay slowly/to take extended credit 付款不好to pay badly/to be generally in arrear with payments 付款颇为恶劣to pay very badly/to never pay unless forced 拒绝付款to refuse payment/to refuse to pay/to dishonour a bill 相信能收到款项We shall look to you for the payment/We shall depend upon you for the payment /We expect payment from you 惠请付款kindly pay the amount/please forward payment/please forward a cheque.

财务术语中英文对照大全

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

(财务会计)会计英语专用词汇

会计科目英文 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Bookkeeping 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 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 disclose 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 Owner’s 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Account 帐户 会计英文(中英文对照) 一、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

财务会计英语专业词汇大全

财务会计英语专业词汇大全 a payment or serious payments 一次或多次付款 abatement 扣减 absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付 acceptance date 接受日 acceptance 接受 accession 加入 accessories 附属设备 accountability 承担责任的程度 accounting benefits 会计利益 accounting period 会计期间 accounting policies 会计政策 accounting principle 会计准则 accounting treatment 会计处理 accounts receivables 应收账款 accounts 账项 accredited investors 经备案的投资人 accumulated allowance 累计准备金 acknowledgement requirement 对承认的要求 acquisition of assets 资产的取得 acquisitions 兼并 Act on Product Liability (德国)生产责任法 action 诉讼 actual ownership 事实上的所有权 additional filings 补充备案 additional margin 附加利差 additional risk附加风险 additions (设备的)附件 adjusted tax basis 已调整税基 adjustment of yield 对收益的调整 administrative fee管理费 Administrative Law(美国)行政法 advance notice 事先通知 advance 放款 adverse tax consequences 不利的税收后果 advertising 做广告 affiliated group 联合团体 affiliate 附属机构 African Leasing Association 非洲租赁协会 after-tax rate 税后利率

财务英文术语

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

财务会计英文词汇

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