会计术语综合论述(39页)(正式版)

1、会计术语英汉对照表 ndex.php?title=%E4%BC%9A%E8%AE%A1%E6%9C%AF%E8%A F%AD%E8%8B%B1%E6%B1%89%E5%AF%B9%E7%85%A7%E8%A1%A8&actio n=edit&se ction=1初级会计初级会计会计术语名称英文名称(checking)(corresponding accounts )(Periodic checking method )(periodic inventory system )(bound book)(adjustme nt accou nts)(adjusting journal

2、 entry )(single account title voucher )(single-entry bookkeeping )(Secon dary accou nts)(cost ing accou nts)(physical inventory )(bookkeeping )(non-periodic checking method )(correction by extre recording )(off-balanee sheet accounts )(provision accounts )(provision and adjunet accounts )()(book of

3、chronological entry )(single-record document )(deposit journal )(perpetual inventory system )(source docume nt)(suspe nse accou nts(in crease-decrease bookkeep ing )(accounts for settlement of claim )(accounts for settlement of claim and debt )(accounts for settlement of debt )(accou nt)(Account num

4、ber )(debit-credit relati on ship )(adjustment of account )(special-purpose voucher)(reversing entry )(accounts of sources of funds )(balanee sheet accounts )(transfer voucher)(accounts of applications of funds )(internal source document )(gen eral ledger)(gen eral accou nt)(adju net accou nts)(paym

5、ent voucher) (ledger )(bookkeeping procedure using columnar journal )(closing account)(closing entry )(debit-credit bookkeeping )(partial check )(card book)(inter-period allocation accounts )(multiple-record document )(compound book )(subsidiary ledger)(subsidiary account)(inventory accounts )(paral

6、lel recording )(complete check)(combinod journal and ledger )(bookkeeping procedure using summarized journal )(triple-entry bookkeeping )(real accounts)0(trial balancing )(receipts-payment bookkeeping )(receipt voucher)(in come stateme nt accou nts )(gen eral purpose voucher)(bookkeeping procedure u

7、sing general journal )(source document from outside )(cash jour nal)(nominal accounts )(cumulative source document )(bookkeeping procedure using summary ovchers )(working paper)(mvltiple account titles voucher )(Double entry bookkeeping )0(correcti on by draw ing a straight ling )(cumulative source

8、document )(accounting documents )0(accou nt title )(correction by using red ink )(bookkeeping procedures )(posting)(accounting entry )(accounting cycle )(Book of accounts )(loose-leaf book )(clearing accounts )(matchi ng accou nts )(bookkeeping methods )(recording rules )(voucher)(Bookkeeping proced

9、 ureusing vouchers )(bookkeeping procedure using categorized account summary )(simple entry )(settleme nt accou nts) ndex.php?title=%E4%BC%9A%E8%AE%A1%E6%9C%AF%E8%A F%AD%E8%8B%B1%E6%B1%89%E5%AF%B9%E7%85%A7%E8%A1%A8&actio n=edit&se ction=2中级会计中级会计会计术语名称英文名称Period Expe nserecog niti on of reve

10、 nuecorporate bond issu ing pricedepreciation of fixed assetscon vertible bondsaccelerated depreciati on methodsnet non-operat ing in come and expe nditurein terest rate on debe ntureassig nment of accou nts receivabledebe nture bondslast-i n,first-out,LIFOOther mon etary assetsdiscou nt on no tes p

11、ayablefirst-in,first-out 缩写 FIFOcon structi ons in process与improveme nts and replaceme nts of fixed assetsperiodic inven tory systemall-i nclusive con cept of in comeIn come stateme nt approachnet realizable valueAccrued welfarismadditions of fixed assets旧sale or factori ng of accou nts receivable c

12、ontingent liabilitysales retur ns and allowa ncesretail methodcash discou ntbonds payablesale methodno tes payablestock rightsrepairs and maintenance of fixed assets mortgage bondsselli ng expe nses divide nds payableno tes receivable intan gible assetscollecti on methodin come taxcurrent liabilitie

13、sproducti on methodretireme nt and replaceme nt methodinven tory methodcurre nt assetspurchases discou ntsgoodwillaccou nts receivablein vestme nt in comeoperati ng in comecapital stock旧redempti on of bondsbad debtsrevaluations of fixed assetscash in bankfixed assetsprofit distributi onaccrued expe

14、nse trademarks and trade namesnet in come profit payable Un distributed profits in come bondsCash and cash equivale nts capitalizatio n of i nterests Statutory welfare reserve engin eer material adva nee to supplier other receivables cashAdva nee Received from Customers corporate bond floatati on wa

15、ges payable paid-i n capital surplus reservesMan ageme nt Fee / Man ageme nt Fees divide ndn egative goodwillrecog niti on of expe nse temporary in vestme nt Short-term Borrow ing deferred charges旧旧旧旧旧旧Low-value con sumpti on goods/Low value con sumbles curre nt operati ng con cept of in come effect

16、s of i nven tory errorsdepreciati ondepreciati on methoddepreciati on ratepayme ntstraight-li nepate ntshous ing fundreplaceme nt cost ingkno w-how fran chisescapital reserves旧n atural resourcesinven tory旧sinking fundlon g-term payableslon g-term in vestme ntslong-term liability of long-term debtfin

17、ancing expe nsesappropriated reta ined ear ningssta ndard cost ingvariable costi ngWrappagecopyrights ndex.php?title=%E4%BC%9A%E8%AE%A1%E6%9C%AF%E8%A F%AD%E8%8B%B1%E6%B1%89%E5%AF%B9%E7%85%A7%E8%A1%A8&actio n=edit&se ction=3高级会计高级会计会计术语名称英文名称in depe ndent directorMarket Value Added,MVAIn vest

18、me nt Cen terProfit CenterDiscretio nary Expe nse Cen tersreve nue cen terpreacquisiti on in comecash distribution plansafe payme nts schedulemarket of futures tran sacti onfutures tran sacti onleveraged leasefinan cial in strume ntsbus in ess qroupann ual reporttran sacti ons betwee n home office a

19、nd bran chespartn ership en terprisecon solidated bala nee sheet（美）accou nti ng for in come taxes of con solidated en titiescon solidated stateme nt of cash flowcost-book value differe ntialscon solidated finan cial stateme ntspurchase methedthe value of an en terprise as a wholepooli ng of in teres

20、t method（美）in traperiod tax allocati onun realized profit in ending inven toryin tercompa ny tra nsacti ons in lon g-term assets（美）（美）（美）maintaining capital in un its of moneythe fund theoryfun cti onal curre ncyexcha nge gains or lossesconsolidated statement of changes in financial poition tran sla

21、ti on gains or lossesLeveraged buyouts,简称 LBCcha nge in own ership perce ntage held by pare ntreciprocal allocati on approachmon etary itemspartnership liquidationacquisiti on of majority in teresttariffun its of nominal curre ncyrecord ing curre ncyoperati ng leasecurre nt/non curre nt methodecono

22、mic in cometrustee accou ntingcombined financial state-mentsequity methodhome office-bra nch expe nse allocati onmon etary/no mon etaryin terest rate futrues tran sacti onsimple equity method（美）excha nge rate pare nt compa ny bonus procedure treasury stock approach service factor actuaries' repo

23、rt comprehe nsive allocati on expe nses related to comb in ati ons in direct quotati on buy ing rate futrues con tract con glomerati on hold ing compa ny stock in dex futrues crosswise sale fixed rate tax effect method record ing rate horiz on tal in tegrati on preacquisiti on divide nds net realiza

24、ble accou nti ng for bus in ess comb in ati on offset gain and loss selli ng ratefinan cial futures tran sacti onaccou nti ng in comecon solidated in come stateme ntfair valueoptio nsin direct hold ingtwo-tra nsactio n opi nionban krupcy liquidati onbus in ess comb in ati onthe en terprise theorycon

25、 sig nmentequity theoryfinancing leasefutrues for commoditygoodwill proceduremaintaining capital in terms of productive capacity premiummino rity in terest in comeminority stockholder ' s interestlisted compa ny statme ntthe residual equity theorytemporal methoden tity theory（美）the en tity theor

26、ytrusteespecific cha ngein come tax accou nti ngin terqeriod tax allocati ontax accou ntingsale-leasebackpers onal in come tax（美）（美）pers on al fi nan cial state-me ntsreorga ni zati on pla nreorga ni zati oncomplex equity methodassociated compa nydivide ndfloati ng rateaccou nti ng for branchcon str

27、uctive gains and losses on bondscon structive retireme ntspculati ondiscou ntspecific price in dexbra nchin stallme nt salesin stallme nt liquidati on segme ntal report ing real estate reve nuecost of real setate（美）multiply excha nge ratenet in vestme nt in foreig n en tities un its of measureme nt

28、deffered methodcon temporary theorysin gal methodpension pla naccou nti ng for pension pla n（美）pension ben efit obligati ons（美）net periodic pension cost（美）pension pla n assets（美）accou ng for circulati n taxassig nment of part nership in terest（美）purchas ing power gains or loossesnonmon etary itemson

29、 e-li ne con solidati onforeig n excha ngeforeig n curre ncy stateme ntsforeig n cure ncy tran slati on risk record in g-curre ncy method hedgeforeig n cure ncy in vestme nt riskforeig n curre ncy assets risk（美）tran slati on of foreig n curre ncy stateme nts foreig n curre ncy excha nge risk foreig

30、n curre ncy commitme nt foreign crurency liability risk fore ingn curre ncy holdi ng risk orig in al-curre ncy method foreig n curre ncy foreign currency transaction merger accou nti ng for price cha nges in solve ncy full con solidati on price in dex price cha nges full accrual method gen eral pric

31、e in dex foreig n excha nge frtrues tra nsacti on push-dow n accou nti ng tran slati on-remeasureme nt method curre nt cost/ge neral purchas ing power accou nti n crure nt cost curre nt cost accou nti ng remeasureme nt-tra nslati on method sales age ncy mutual hold ingsrecon ciliati on of home offic

32、e and branch accou ntsupstream salederivative finan cial in stru-me ntssales-type financing leasedow nstream salecon sumer taxon e-tra nsacti on opi nio nthe proprietorship theorygen eral price level accou ntingun its of gen eral purchas ing powermaintaining capital in un its of gen eral purchas ing

33、 power stamp taxtaxes payable methodoperati ng loss carrybacks and carryforwardsreceivables ofr payables denomin ated in foreig n curre ncy lump-sum qartn ership liquidati on hus in ess taxperma nent differe neeretireme nt of in itial part nerhistorical costforward ratetimi ng differe neetemporary d

34、iffere nee value added stateme nt（美）/（产损益）committee represe ntati on debt restructuri ngs recorded rate direct financing lease direct quotati on direct holdi ngs middle rate in terim report ing replaceme nt cost subleases quasi-reorbga ni zati on capital maintenance capitalized value asset/libility

35、method con solidati on accou nting for leases-lessor hold ing gains losses opsiti on gain and loss accou nting for leases-leasee cost recovery method Vertical in tegrati on gen eral cha ngecha nge in own ership of a subsidiary subsidiary compa nyresources taxcost method（美）fiduciary accou nti ngprope

36、rty taxpartial allocati onuncon solidated subsidiaries（美）leasesrentsoff-bala nce-sheet financing（美）proporti on ate con solidti ondeposit method ndex.php?title=%E4%BC%9A%E8%AE%A1%E6%9C%AF%E8%AF%AD%E8%8B%B1%E6%B1%89%E5%AF%B9%E7%85%A7%E8%A1%A8&actio n=edit&section=4成本会计成本会计会计术语名称英文名称direct labo

37、r varia needirect material varia neeaeeumulati on process of proelueti on costman ufaeturi ng expe nses varia nee与actual cost and estimated costsalary costs alloeati oncost curveorig inal cost and replaceme nt cost与direct cost and in direct costeon trollable costman ufaeturi ng expe nses alloeati on

38、与theory cost and practice costprocedure of cost eon trolcost en try, cost recorder cost age ndajob costi ng method direct labor varia nee cost con trol method与historical cost and future cost与avoidable cost and un avoidable costcost period与avorage cost and in dividual costsociety costspoliage and def

39、ective work losses与un it cost and total costcost tra nsfertotal cost con trolcost of mercha ndise soldprice varia ncehold ing cost or carry ing cost与expired cost and un ex-pired cost与releva nt cost and irreleva nt costfactor an alysis approachtarget costgroup cost ing methodnorm costinter-period exp

40、enses allocation pla nned costfuel expe nses allocati onn orm cost con trol systemman ageme nt norm与deferrable cost and un deferrable cost sta ndard of cost con trol by-product cost ing resp on sibility costproducti on costpredicted costcost structure与prime costs and process ing costs cost of decisi

41、 on making category costi ng method work-i n-process cost factory cost cost assessman ufactrui ng expe nses power expe nses allocati ontrend an alysis approach simple costi ng method levels of resp on sibility cost comparative an alysis approach equivale nt un its method orig inal record gen eral pr

42、oduct cost an alysis budgeted costs cost of goods sold loss on work stoppage graded product costi ng composite expe nses allocati on absorpti on costmercha ndise procureme nt cost cost exam ming target in crema ntal cost cost con trolcost flow internal cost stateme ntcosti ng methodcost ing objectiv

43、ecosti ng un itcost pla ncost accou ntingpr in ciple of costi ngcost accou nting qrocedurescost ing accou ntcost ingcost accumulati oncost man ageme ntcost an alysisocst allocati oncost ledgercost adjustme ntcost varia neecosti ng reportcostworkshop costinternal bus in ess accou nti ng systeminterna

44、l settleme nt pricesproduct life cycle costthe pla n of product costsproduct costfini shed product cost与finan cial cost and man egeme nt costuncon trollable coststa ndard cost con trol systemsta ndard costrati on an alysis apporachreport ing costsemi-fi ni shed product cost ndex.php?title=%E4%BC%9A%

45、E8%AE%A1%E6%9C%AF%E8%A F%AD%E8%8B%B1%E6%B1%89%E5%AF%B9%E7%85%A7%E8%A1%A8&actio n=edit&se ction=5管理会计管理会计会计术语名称英文名称political riskrein voic ing cen terspecial methods of moder n man ageme nt accou nti ngmoder n man ageme nt accou ntingLeads and Lags fees and royaltiesthe cost of capital for fo

46、reign Inuertmentsmult in ati onal work ing capital man ageme ntmult in ati onal performa nee evaluati onmanaging tra nsacti on exposuremanaging tra nslati on exposureforeig n project appraisalforeig n project appraisalintern ati onal inven tory man ageme ntdivide nd kemitta ncesin tercompa ny loa ns

47、repatriating blocked fundsmaintaining the value of blocked funds adjusted net prese nt value ndex.php?title=%E4%BC%9A%E8%AE%A1%E6%9C%AF%E8%AF%AD%E8%8B%B1%E6%B1%89%E5%AF%B9%E7%85%A7%E8%A1%A8&actio n=edit&section=6企业财务会计企业财务会计会计术语名称英文名称MBOCFO bus in ess finance future market n egotiable CDmark

48、et money market gold market compa ny limited by shares limited pact nership compa ny security sec on dary market sole proprietorship over-the -cou nter-market accepta nee market lending market finan cial regulati ons finan cial policy finan cial forecast finan cial con trol finan cial market finan c

49、ial decisi on finan cial cupervisi on finan cial pla nning finan cial activitiesorganization of financial managementsecurity primary marketcompany of unlimited liabilityforeig n excha nge marketdixcou nt marketforms of en terprise orga ni zati onthe fun cti ons of finan eial man ageme ntthe prin cip

50、le of finan cial man ageme ntthe content of finan cial man ageme ntfinan cial man ageme nt objectivesstock excha ngesecurities marketcapital marketcompany of limited liabilitythe cycle of finan cial man agemte nobjects of finan cial man ageme ntfinan cial man agme ntfinan cial an alysis ndex.php?tit

51、le=%E4%BC%9A%E8%AE%A1%E6%9C%AF%E8%AF%AD%E8%8B%B1%E6%B1%89%E5%AF%B9%E7%85%A7%E8%A1%A8&actio n=edit&section=7会计总论会计总论会计术语名称英文名称matchi ng accou nting of tour insm and service bus in ess accou nti ngaccrual basisrealizati on pri nciplepringciple of historical costaccou nti ng of en terprises wit

52、h foreig n in vestme nt all-purpose finan cial stateme ntsaccou nti ng of rail way tra nsportati on en terprises own ers equityown ers equitysubsta nee over formin formati on system perspectivere leva neemicro-accou ntingobjectivitycomparabilityprude neeaccou nti ng of con structi on un itsrecord in

53、g curre ncymeasureme nt attributestimeli nessmon etary measureme ntaccou nti ng sta ndardsaccou nti ng en tityaccou nting professi onal ethicsfun cti ons of accou nti ngaccou nting eleme ntsaccou ntingaccou nti ng in formati ontargets of accou nting activitiesaccou nting pers onn elsaccou nti ng rec

54、og niti onaccou nting objectiveaccou nting con trolaccou nting decisi on makingaccou nti ng supervisi onaccou nti ng assumpti onaccou nti ng recordsaccou nti ng measureme ntaccou nting departme nt accou nti ng en vir onment finan cial accou nti ng system of accou nting adm in tstrati onaccounting pe

55、riodsaccou nting objectaccou nti ng equati onn ature of accou nti ngaccou nti ng stateme ntsmacro-accou ntingaccou ntingcomb in ati on stateme ntsdist in guishme nt oetwee n capital expe nditure and reve nue expe nditiure con solidated fian cial stateme nts man ageme nt activities perspectiveman ageme nt accou nti ngman egeme nt tool perspectiveaccou nting of stock compa niesgen erally accepted accou nti ng pr in ciple,GAAPin di