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(财务会计)会计术语中英文对照

(财务会计)会计术语中英文对照
(财务会计)会计术语中英文对照

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)

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)

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)

初级会计

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)

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 proced ureusing vouchers)

记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary)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)

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)

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)

中级会计

固定资产(fixed assets)

利润总额

利益分配(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

收益债券(income bonds)

货币资金

利息资本化(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 capital)

盈余公积(surplus reserves)

管理费用

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)

专项资产【旧】

专有技术(know-how)

专营权(franchises)

资本公积(capital reserves)

资产负债表法

资金占用和资金来源[旧]

自然资源(natural resources)

存货(inventory)

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)

财务费用(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)

高级会计

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(accounting for income taxes of consolidated entities)(美)

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(intraperiod tax allocation)(美)

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(functional currency)(美)

汇兑损益(exchange gains or losses)

合并财务状况变动表(consolidated statement of changes in financial poition)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(Leveraged buyouts,简称LBC)(美)

母公司持股比例变动(change in ownership percentage held by parent)

交互分配法(reciprocal allocation approach)(美)

货币项(monetary items)

合伙清算(partnership liquidation

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)

个人所得税(personal income tax)

个人财务报表(personal financial state-ments)(美)

改组计划(reorganization plan)(美)

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(accounting for pension plan)(美)

退休金给付义务(pension benefit obligations)(美)

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(push-down accounting)(美)

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)

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(quasi-reorbganization)(美)

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)

综合变动(general change)

子公司权益变动(change in ownership of a subsidiary)子公司(subsidiary company)

资源税(resources tax)

成本法(cost method)

财产信托会计(fiduciary accounting)(美)

财产税(property tax)

部分分摊法(partial allocation)

不合并子公司(unconsolidated subsidiaries)

最低退休金负债(minimum liability)(美)

租赁(leases)

租金(rents)

企业会计

企业财务(business finance)

期权市场(option market)

期货市场(future market)

可转让定期存单市场(negotiable CDmarket)

货币市场(money market)

黄金市场(gold market)

国有独资公司

股份有限公司(company limited by shares)

股份两合公司(limited pactnership)

公司(company)

二级市场(security secondary market)

独资企业(sole proprietorship)

店头市场(over-the -counter-market)

承兑市场(acceptance market)

拆借市场(lending market)

财务制度(financial regulations)

财务政策(financial policy)

财务预测(financial forecast)

财务控制(financial control)

金融市场(financial market)

财务决策(financial decision)

财务监督(financial cupervision)

财务计划(financial planning)

财务活动(financial activities)

财务管理组织(organization of financial management)一级市场(security primary market)

无限责任公司(company of unlimited liability)

外汇市场(foreign exchange market)

贴现市场(dixcount market)

企业组织形式(forms of enterprise organization)

政府会计

企业财务(business finance)

期权市场(option market)

期货市场(future market)

可转让定期存单市场(negotiable CDmarket)

货币市场(money market)

黄金市场(gold market)

国有独资公司

股份有限公司(company limited by shares)

股份两合公司(limited pactnership)

公司(company)

二级市场(security secondary market)

独资企业(sole proprietorship)

店头市场(over-the -counter-market)

承兑市场(acceptance market)

拆借市场(lending market)

财务制度(financial regulations)

财务政策(financial policy)

财务预测(financial forecast)

财务控制(financial control)

金融市场(financial market)

财务决策(financial decision)

财务监督(financial cupervision)

财务计划(financial planning)

财务活动(financial activities)

财务管理组织(organization of financial management)

一级市场(security primary market)

无限责任公司(company of unlimited liability)

外汇市场(foreign exchange market)

贴现市场(dixcount market)

企业组织形式(forms of enterprise organization)

事业单位会计(accounting for non-profit organizations)

事业单位固定资产(fixed assets for non-profit organizations)

事业单位固定基金(fixed funds non-profit organizations)

事业单位负债(liabilities for non-profit organizations)

事业单位对外投资(outside investments for non-profit organizations)事业单位财务清算(liquidation of non-profit organization)

上缴上级支出(payment to the higher authority)

上级补助收入(grant from the higher authority)

其他收入(miscellaneous gains)

科学事业单位资产(scientific research instifutes’assets)

科学事业单位支出(scientific research institutes’expenditures)

科学事业单位预算(scientific research institutes’budgeting)

科学事业单位收入(scientific research institutes’revenues)

科学事业单位结余(scientific research institutes’surplus)

科学事业单位会计制度(accointing regulations for scientific research instifutes)

科学事业单位会计报表分析(scientific research institutes-analysis of accounting statements)科学事业单位会计(sicentific research institute accounting)

科学事业单位成本费用管理(scientific research institutes-cost maragement)

科学事业单位财务制度(financial regulations for scientific research institutes)

经营支出(orerating expense )

经营收入(operating revenue)

基金预算支出(fund budget expenditure)

基金预算收入(fund budget revenue)

基金预算结余(surplus of fund budget)

国家预算(state budget)

国家决算(final accounts of state revenue and expenditure)

高等学校资产(colleges and universities assets)

高等学校支出(colleges and universities expenditures)

高等学校预算管理方式(budget management method of colleges and universities)

高等学校收入(colleges and universities revenues)

专用基金支出(expenditure on special purpose fund)

专用基金收入(proceeds from special purpose fund)

专用基金结余(surplus of special purpose funds)

中华人民共和国预算法(the budget law of the people’s Republic of China)

资金调拨支出(expenditure on allocated and transeferred fund)

财政收入(public finance-revemue)

财政净资产(public finance-net assets)

财政负债(public finance-liabilities)

财政补助收入(grant from the state)

拨入专款(restricted appropriation)

dsa

管理会计

政治风险(political risk)

再开票中心(reinvoicing center)

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)

提前与延期支付(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 foreign lnuertments)

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)

经济风险管理(managing economic exposure )

交易风险管理(managing transaction exposure)

换算风险管理(managing translation exposure)

国际投资决策会计(foreign project appraisal)

国际管理会计(international management)

国际存货管理(international inventory management)股利转移(dividend kemittances)

公司内部贷款(intercompany 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)

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

新会计准则会计科目表中英文对照18页word

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

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

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。

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

会计术语中英对照

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 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

会计术语中英文对照

会计术语中英文对照

会计专业术语中英文对照 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

会计名词中英文对照

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

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)

(完整word版)会计术语中英文对照

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)

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

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

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

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?

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

会计术语中英对照

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

会计科目中英对照表

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

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