会计术语中英对照

1、初级会计会计术语名称对账对应账户定期清查定期盘存制订本式账簿调整账户调整分录单式记账凭证单式记账法附属账户本钱计算账户财产清查簿记不定期清查补充登记法表外账户备抵账户备抵附加账户备查账簿序时账簿一次凭证银行存款日记账永续盘存制原始凭证暂记账户增减记账法债权结算账户债权债务结算账户债务结算账户账户账户编号账户对应关系账项调整初级会计英文名称(checking)(correspondingaccounts)(Periodiccheckingmethod)(periodicinventorysystem)(boundbook)(adjustmentaccounts)(adjustingjournal

2、entry)(singleaccounttitlevoucher)(single-entrybookkeeping)(Secondaryaccounts)(costingaccounts)(physicalinventory)(bookkeeping)(non-periodiccheckingmethod)(correctionbyextrerecording)(off-balancesheetaccounts)(provisionaccounts)(provisionandadjunctaccounts)(memorandvn)(bookofchronologicalentry)(singl

3、e-recorddocument)(depositjournal)(perpetualinventorysystem)(sourcedocument)(suspenseaccounts)(increase-decreasebookkeeping)(accountsforsettlementofclaim)(accountsforsettlementofclaimanddebt)(accountsforsettlementofdebt)(account)(Accountnumber)(debit-creditrelationship)(adjustmentofaccount)专用记账凭证转回分录

4、资金来源账户资产负债账户转账凭证资金运用账户自制原始凭证总分类账簿总分类账户附加账户付款凭证分类账簿多栏式日记账核算形式结账结账分录借贷记账法局部清查卡片式账簿跨期摊提账户累计凭证联合账簿明细分类账簿明细分类账户盘存账存平行登记全面清查日记总账日记总账核算形式三式记账法实账户试算表试算平衡收付记账法收款凭证损益表账户通用记账凭证(special-purposevoucher)(reversingentry)(accountsofsourcesoffunds)(balancesheetaccounts)(transfervoucher)(accountsofapplicationsoffunds

5、)(internalsourcedocument)(generalledger)(generalaccount)(adjunctaccounts)(paymentvoucher)(ledger)(bookkeepingprocedureusingcolumnarjournal)(closingaccount)(closingentry)(debit-creditbookkeeping)(partialckeck)(cardbook)(inter-periodallocationaccounts)(multiple-recorddocument)(compoundbook)(subsidiary

6、ledger)(subsidiaryaccount)(inventoryaccounts)(parallelrecording)(completecheck)(combinodjournalandledger)(bookkeepingprocedureusingsummarizedjournal)(triple-entrybookkeeping)(realaccounts)(trialbalance)(trialbalancing)(receipts-paymentbookkeeping)(receiptvoucher)(incomestatementaccounts)(generalpurp

7、osevoucher)通用日记账核算形式外来原始凭证现金日记账虚账户汇总原始凭证汇总记账凭证核算形式工作底稿复式记账凭证复式记账法复合分录划线更正法汇总原始凭证会计凭证会计科目表会计科目红字更正法会计核算形式过账会计分录会计循环会计账簿活页式账簿集合分配账户计价比照账户记账方法记账规那么记账凭证记账凭证核算形式记账凭证汇总表核算形式简单分录结算账户(bookkeepingprocedureusinggeneraljournal)(sourcedocumentfromoutside)(cashjournal)(nominalaccounts)(cumulativesourcedocument)(

8、bookkeepingprocedureusingsummaryovchers)(workingpaper)(mvltipleaccounttitlesvoucher)(Doubleentrybookkeeping)(compoundentry)(correctionbydrawingastraightling)(cumulativesourcedocument)(accountingdocuments)(chartofaccounts)(accounttitle)(correctionbyusingredink)(bookkeepingprocedures)(posting)(account

9、ingentry)(accountingcycle)(Bookofaccounts)(loose-leafbook)(clearingaccounts)(matchingaccounts)(bookkeepingmethods)(recordingrules)(voucher)(Bookkeepingprocedureusingvouchers)(bookkeepingprocedureusingcategorizedaccountsummary)编辑中级会骨中级会计(simpleentry)(settlementaccounts)会计术语名称期间费用收入确实认公司债券发行价格固定资产折旧可转

10、换债券公司债券利息摊销加速折旧法营业外收支净额公司债券利率应收账款出借无担保债券后进先出法其他货币资金应付票据贴现先进先出去在发建工程固定资产更换与固定资产改良实地盘存制收益总括观点损益表法可变现净值法应付福利费根本业务利润固定资产扩建债券赎回应交折基金【旧】应收账款出售或有负债销货退回与折让零售价格法现金折扣特定履行法其他业务利润公司债券销售法英文名称PeriodExpenserecognitionofrevenuecorporatebondissuingpricedepreciationoffixedassetsconvertiblebondsaccelerateddepreciation

11、methodsnetnon-operatingincomeandexpenditureinterestrateondebentureassignmentofaccountsreceivabledebenturebondslast-in,first-out,LIFOOthermonetaryassetsdiscountonnotespayablefirst-in,first-out缩写FIFOconstructionsinprocessimprovementsandreplacementsoffixedassetsperiodicinventorysystemall-inclusiveconce

12、ptofincomeIncomestatementapproachnetrealizablevalueAccruedwelfarismadditionsoffixedassetssaleorfactoringofaccountsreceivablecontingentliabilitysalesreturnsandallowancesretailmethodcashdiscountbondspayablesalemethod应付票据认股权固定资产修理有担保债券销售费用应付股利根本生产【旧】应收票据无形资产收款法所得,兑流动负债生产法方案本钱核算废弃和生置法盘存法流动资产购货折扣商誉应收账款投资

13、收益营业利润预提费用股本企业治理费【旧】公司债券归还坏账固定资产重估价银行存款固定资产利润总额利润分配应计费用商标权全部履行法净利润应付利润notespayablestockrightsrepairsandmaintenanceoffixedassetsmortgagebondssellingexpensesdividendspayablenotesreceivableintangibleassetscollectionmethodincometaxcurrentliabilitiesproductionmethodretirementandreplacementmethodinventory

14、methodcurrentassetspurchasesdiscountsgoodwillaccountsreceivableinvestmentincomeoperatingincomecapitalstockredemptionofbondsbaddebtsrevaluationsoffixedassetscashinbankfixedassetsprofitdistributionaccruedexpensetrademarksandtradenamesnetincomeprofitpayable未分配利润收益债券货币资金利息资本化法定公益金工程物资预付账款其他应收款现金预收账款公司债券

15、发行应付工资实收资本盈余公枳治理费用上地使用权股利应交税金流动资金负商誉费用确实认短期投资短期借款递延资产低值易耗品当期经营观点待摊费用待核销基建支出旧待处理流动资产损失待处理固定资产损失存货销售的影响折旧旧折旧方法折旧率支出直线法UndistributedprofitsincomebondsCashandcashequivalentscapitalizationofinterestsStatutorywelfarereserveengineermaterialadvancetosupplierotherreceivablescashAdvanceReceivedfromCustomersco

16、rporatebondfloatationwagespayablepaid-incapitalsurplusreservesManagementFee/ManagementFeesdividendtaxespayablenegativegoodwillrecognitionofexpensetemporaryinvestmentShort-termBorrowingdeferredchargesLow-valueconsumptiongoods/Lowvalueconsumblescurrentoperatingconceptofincomeeffectsofinventoryerrorsde

17、preciationdepreciationmethoddepreciationratepaymentstraight-line职工福利基金【旧】专项拨款【旧】专利权住房基金重置本钱法专项物资旧专项资产【旧】专有技术专营权资本公积资产负债表法资金占用和资金来源旧自然资源存货车间经费【旧】偿债基金长期应付款长期投资长期借款长期负债财务费用拨定留存收益标准本钱法变动本钱法比例履行法包装物编辑高级会计patentshousingfundreplacementcostingknow-howfranchisescapitalreservesnaturalresourcesinventorysinking

18、fundlong-termpayableslong-terminvestmentslong-termloanslong-termliabilityoflong-termdebtfinancingexpensesappropriatedretainedearningsstandardcostingvariablecostingWrappagecopyrights会计术语名称独立董事市场附加值投资中央利润中央酌量性费用中高级会计英文名称independentdirectorMarketValueAdded,MVAInvestmentCenterProfitCenterDiscretionaryEx

19、penseCenters心收入中央合并前利润现金分配方案平安付款表合并每股收益期货交易市场期货交易举债经营融资租赁金融工具企业集团年度报告部往来合伙企业合并资产负债表合并主体的所得税会计美合并现金流量表合并价差合并会计报表购置法企业整体价值权益结合法期所得税分摊美期末存货的未实现损益公司间的长期资产业务名义货币保全基金论功能性货币美汇兑损益合并财务状况revenuecenterpreacquisitionincomecashdistributionplansafepaymentsscheduleconsolidatedEPSmarketoffuturestransactionfuturestr

20、ansactionleveragedleasefinancialinstrumentsbusinessqroupannualreporttransactionsbetweenhomeofficeandbranchespartnershipenterpriseconsolidatedbalancesheetaccountingforincometaxesofconsolidatedentitiesconsolidatedstatementofcashflowcost-bookvaluedifferentialsconsolidatedfinancialstatementspurchasemeth

21、edthevalueofanenterpriseasawholepoolingofinterestmethodintraperiodtaxallocationunrealizedprofitinendinginventoryintercompanytransactionsinlong-termassetsmaintainingcapitalinunitsofmoneythefundtheoryfunctionalcurrencyexchangegainsorlossesconsolidatedstatementofchangesinfinancialpoition期货合约混合合并控投公司股票指

22、数期货横向销售固定汇率纳税影响法记账汇率横向合并合并前股利可变现净值企业合并会计平仓盈亏卖出汇率金融期货交易会计利润合并损益表公允价值期权间接控股两笔交易观破产清算企业合并企业论商品寄销权益理论融资租赁商品期货交易商誉法生产水平保全升水少数股东损益少数股东权益上市公告书剩余权益论时态法实体理论futruescontractconglomerationholdingcompanystockindexfutruescrosswisesalefixedratetaxeffectmethodrecordingratehorizontalintegrationpreacquisitiondividend

23、snetrealizableaccountingforbusinesscombinationoffsetgainandlosssellingratefinancialfuturestransactionaccountingincomeconsolidatedincomestatementfairvalueoptionsindirectholdingtwo-transactionopinionbankrupcyliquidationbusinesscombinationtheenterprisetheoryconsignmentequitytheoryfinancingleasefutruesf

24、orcommoditygoodwillproceduremaintainingcapitalintermsofproductivecapacitypremiumminorityinterestincomeminoritystockholdersinterestlistedcompanystatmenttheresidualequitytheorytemporalmethodentitytheory实体论受托人美特定变动所得税会计所得税的跻期分摊税务会计售后回租耕地占用税个人所得税个人财务报表美改组方案美改组复杂权益法附属公司负权人偿金浮动汇率分支机构会计推定赎回损益推定赎回投机贴水特定物价指数

25、分支机构分期收款销货分次清算分部报告房地产收入房地产本钱房地产多种汇率法对境外实体的净投资订量单位递延法当代理论单一汇率法theentitytheorytrusteespecificchangeincometaxaccountinginterqeriodtaxallocationtaxaccountingsale-leasebackpersonalincometaxpersonalfinancialstate-mentsreorganizationplanreorganizationcomplexequitymethodassociatedcompanydividendfloatingrate

26、accountingforbranchconstructivegainsandlossesonbondsconstructiveretirementspculationdiscountspecificpriceindexbranchinstallmentsalesinstallmentliquidationsegmentalreportingrealestaterevenuecostofrealsetaterealestatemultiplyexchangeratenetinvestmentinforeignentitiesunitsofmeasurementdefferedmethodcon

27、temporarytheorysingalmethod退休金退休金会计美退休金给付义务美退休金本钱净额美退休基金资产美流转会计合伙权益的转让美购置力损益非货币性工程单行合并美外汇外币会计报表外币折算风险外币统账法外币套期保值外币投资风险外币资产风险外币会计报表折算外币兑换风险外币承诺外币负债风险外币持有风险外币分账法外币外币业务吸收合并物价变动会计无偿债水平完全合并物价指数物价变动完全应计法pensionplanaccountingforpensionplanpensionbenefitobligationsnetperiodicpensioncostpensionplanassetsacco

28、ungforcirculatintaxassignmentofpartnershipinterestpurchasingpowergainsorbossesnonmonetaryitemsone-lineconsolidationforeignexchangeforeigncurrencystatementsforeigncurencytranslationriskrecording-currencymethodhedgeforeigncurencyinvestmentriskforeigncurrencyassetsrisktranslationofforeigncurrencystatem

29、entsforeigncurrencyexchangeriskforeigncurrencycommitmentforeigncrurencyliabilityriskforeingncurrencyholdingriskoriginal-currencymethodforeigncurrencyforeigncurrencytransactionmergeraccountingforpricechangesinsolvencyfullconsolidationpriceindexpricechangesfullaccrualmethod物价总指数外汇期货交易下推会计美先折算后调整法现行本钱/

30、稳值货币会计现行本钱现行本钱会计先调整后折算法销售代理处相互持股相对账户调节新合伙人入伙向上销售衍生金融工具销售式融资租赁向下销售消费税一笔交易观业主权论一般物价水准会计一般购置力单位一般购置力保全印花税应付税款法营业亏损抵免以外币表示的应收款项或应付款项一次总付清算营业税永久性差异generalpriceindexforeignexchangefrtruestransactionpush-downaccountingtranslation-remeasurementmethodcurrentcost/generalpurchasingpoweraccountincrurentcostcurr

31、entcostaccountingremeasurement-translationmethodsalesagencymutualholdingsreconciliationofhomeofficeandbranchaccountsadmissionofanewpartherupstreamsalederivativefinancialinstru-mentssales-typefinancingleasedownstreamsaleconsumertaxone-transactionopiniontheproprietorshiptheorygeneralpricelevelaccounti

32、ngunitsofgeneralpurchasingpowermaintainingcapitalinunitsofgeneralpurchasingpowerstamptaxtaxespayablemethodoperatinglosscarrybacksandcarryforwardsreceivablesofrpayablesdenominatedinforeigncurrencylump-sumqartnershipliquidationbusinesstaxpermanentdifference原合伙人退伙原始本钱远期汇率时间性差异暂时性差异增值表债权人会议债务重整账面汇率直接融资租

33、赁直接标价法直接控股招股说明书中间汇率中期报告重置本钱转租赁准改组美资本保全资本化价值资本因素资产负债法存货转让价格创立合并出租人会计持有/产损益持仓盈亏承租人会计本钱回收法纵向合并综合变动子公司权益变动子公司资源桎本钱法财产信托会计retirementofinitialpartnerhistoricalcostforwardratetimingdifferencetemporarydifferencevalueaddedstatementcommitteerepresentationdebtrestructuringsrecordedratedirectfinancingleasedirec

34、tquotationdirectholdingsprospectusmiddlerateinterimreportingreplacementcostsubleasesquasi-reorbganizationcapitalmaintenancecapitalizedvaluecapitalfactorasset/libilitymethodinventorytransferpriceconsolidationaccountingforleases-lessorholdinggainslossesopsitiongainandlossaccountingforleases-leaseecost

35、recoverymethodVerticalintegrationgeneralchangechangeinownershipofasubsidiarysubsidiarycompanyresourcestaxcostmethodfiduciaryaccounting美财产税局部分摊法不合并子公司最低退休金负债美租赁租金表融资比例合并美保证金法propertytaxpartialallocationunconsolidatedsubsidiariesminimumliabilityleasesrentsoff-balance-sheetfinancingproportionateconsoli

36、dtiondepositmethodcapitalassetpricingmodel编辑本钱会计本钱会计英文名称会计术语名称关联业务往来国有资本经营预算制度能源审资本资产定价计模型投资中心利润中心酌量性费用中心收入中心固定成本标准成本中央作业成本计算法直接人工本钱差异直接材料本钱差异在产品计价联产品本钱计算生产成本汇总程序制造费用差异实际成本与估计本钱工资费用分配本钱曲线农业生产本钱原始成本和重置本钱工程施工本钱直接成本与间接本钱可控成本制造费用分配理论成本与应directlaborvariancedirectmaterialvariancework-in-processcostingjoin

37、tproductscostingaccumulationprocessofproductioncostmanufacturingexpensesvarianceactualcostandestimatedcostsalarycostsallocationcostcurveagricultureproductioncostoriginalcostandreplacementcostdirectcostandindirectcostcontrollablecostmanufacturingexpensesallocationtheorycostandpracticecost用本钱辅助生产本钱分配期

38、间费用本钱控制程序本钱记录本钱计算分批法本钱计算分步法直接人工本钱差异本钱控制方法河运输本钱生产费用要素历史成本与未来本钱可防止本钱与不可避免本钱本钱计算期平均成本与个别本钱社会成本auxiliaryproductioncostallocationprocedureofcostcontrolcostentry,costrecordercostagendajobcostingmethoddirectlaborvariancecostcontrolmethodelementsofproductionexpenseshistoricalcostandfuturecostavoidablecostan

39、dunavoidablecostcostperiodaveragecostandindividualcostsocietycost铁路运输本钱废品扬i失单位成本与总本钱本钱开支围沿海运输本钱本钱转账全面成本限制商品销售本钱价格差异汽车运输本钱存置成本已耗成本与未耗本钱航空运愉本钱相关成本与非相关成本因素分析法目标成本本钱计算分类法远洋运输本钱定额成本spoilageanddefectiveworklossesunitcostandtotalcostallowablecostcosttransfertotalcostcontrolcostofmerchandisesoldpricevarianc

40、eholdingcostorcarryingcostexpiredcostandunex-piredcostrelevantcostandirrelevantcostfactoranalysisapproachtargetcostgroupcostingmethodnormcost跨期摊提费用分配方案成本数量差异燃料费用分配定额成本限制制度定额管理可递延本钱与不可递延本钱本钱控制标准副产品本钱计算责任成本生产损失核算生产成本预计成本本钱结构房地产开发成本主要成本与加工本钱决策成本inter-periodexpensesallocationplannedcostquantityvariancef

41、uelexpensesallocationnormcostcontrolsystemmanagementnormdeferrablecostandundeferrablecoststandardofcostcontrolby-productcostingresponsibilitycostproductionlossaccountingproductioncostpredictedcostcoststructureprimecostsandprocessingcostscostofdecisionmaking本钱计算品种法在产品本钱工厂成本本钱考核制造费用动力费用分配趋势分析法本钱计算简单法责

42、任成本层次比照分析法约当产量比例法原始记录可比产品本钱分析预算成本销售成本停工损失等级产品本钱计算分散核算categorycostingmethodwork-in-processcostfactorycostcostassessmanufactruingexpensespowerexpensesallocationtrendanalysisapproachsimplecostingmethodlevelsofresponsibilitycostcomparativeanalysisapproachequivalentunitsmethodoriginalrecordgeneralproduct

43、costanalysisbudgetedcostscostofgoodssoldlossonworkstoppagegradedproductcosting宏观经济本钱综合费用分配全部成本集中核算商品采购本钱本钱考核指标闲置成本账而成本主要产品单位本钱分析再生产本钱增量成本本钱控制全部产品本钱分析本钱流程部本钱报表本钱计算方法本钱计算对象本钱计算单位本钱计macroeconomiccostcompositeexpensesallocationabsorptioncostmerchandiseprocurementcostcostexaminingtargetidlecostcostofbook

44、valuecostofreproductionincremantalcostcostcontrolcostflowinternalcoststatementcostingmethodcostingobjectivecostingunit划完成情况分析本钱计划治理体系本钱计划本钱会计本钱核算原那么本钱核算程序本钱核算本钱本钱核算本钱归集本钱管理本钱分析本钱分配本钱分类账本钱分类本钱费用界限本钱调整本钱差异本钱报告本钱车间成plannedmanagementsystemofcostcostplancostaccountingprincipleofcostingcostaccountingproce

45、durescostingaccountcostingcostaccumulationcostmanagementcostanalysisocstallocationcostledgercostclassifictioncostadjustmentcostvariancecostingreportcostworkshopcost本厂经济核算制厂结算价格产品寿命周期本钱产品成本工程产品成本技术经济分析产品成本方案产品成本产成品本钱财务成本与管理本钱材料费用分配不可控本钱标准成本限制制度标准成本比率分析法报告成本半成品本钱internalbusinessaccountingsysteminterna

46、lsettlementpricesproductlifecyclecostcostitemsofproducttheplanofproductcostsproductcostfinishedproductcostfinancialcostandmanegementcostmaterialcostsallocationuncontrollablecoststandardcostcontrolsystemstandardcostrationanalysisapporachreportingcostsemi-finishedproductcost编辑治理会计会计术语名称绩效考评试点政治风险再开票中央

47、现代治理会计专门方法现代治理会ii-提前支付与延期支付特许权使用治理费跨国资本成本的计算跨国运转资本会计跨国经营企业业绩评价经济风险管理交易风险管理换算风险管理国际投资决策会计国际投资决策会计国际存货管理股利转移公司部贷款冻结资金转移冻结资金保值治理会计英文名称politicalriskreinvoicingcenterspecialmethodsofmodernmanagementaccountingmodernmanagementaccountingLeadsandLagsfeesandroyaltiesthecostofcapitalforforeignInuertmentsmultin

48、ationalworkingcapitalmanagementmultinationalperformanceevaluationmanagingeconomicexposuremanagingtransactionexposuremanagingtranslationexposureforeignprojectappraisalforeignprojectappraisalinternationalinventorymanagementdividendRemittancesintercompanyloansrepatriatingblockedfundsmaintainingthevalue

49、ofblockedfunds调整后的净现值会计术语名称治理层收购预算实践应注意的问题平衡计分卡经济附加值热钱财务总监预算外资金企业财务期权市场期货市场可转让定期存单市场货币市场黄金巾,场国有独资公司股份股份两合公司公司二级市场独资企业店头市场承兑忙场拆借市场财务制度财务政策财务预测财务限制金融市场财务决策adjustednetpresentvalue编辑企业财务会计企业财务会计英文名称MBOCFObusinessfinanceoptionmarketfuturemarketnegotiableCDmarketmoneymarketgoldmarketcompanylimitedbyshares

50、limitedpactnershipcompanysecuritysecondarymarketsoleproprietorshipover-the-counter-marketacceptancemarketlendingmarketfinancialregulationsfinancialpolicyfinancialforecastfinancialcontrolfinancialmarketfinancialdecision财务监督财务方案财务活动财务治理组织一级市场无限责任公司夕卜汇市场贴现市场企业组织形式财务治理职能财务治理原那么财务治理容财务治理目标财务治理环境证券交易所证券市场资本市场有限责任公司财务治理环«财务治理对象财务治理财务分析会计术语名称配比原那么fin