中英文对照术语表

1、中英文对照术语表AAbsorptioncosting（完全成本法）Accelerateddepreciationmethod（力速折旧法）Account（账户）Accountform（账户式）Accountpayable（应付账款）Accountreceivable（应收账款）Accounting（会计）Accountingcycle（会计循环）Accountingequation（会计恒等式）Accountingperiodconcept（会计期间概念）Accountingsystem（会计系统）Accountspayablesubsidiaryledger（应付账款明细分类账）（应付账款明

2、细分类账）Accountsreceivablesubsidiaryledger（应收账款明细分类账）（应收账款明细分类账）Accountsreceivableturnover（应收账款周转率）Accrualbasis（应计制；权责发生制）Accruals（应计项目）Accruedassets（应计资产）Accruedexpenses（应计费用）Accruedliabilities（应计负债）Accruedrevenues（应计收入）Accumulateddepreciation（累计折旧）Accumulatedothercomprehensiveincome（累计其他全面收益）（累计其他全面收

3、益）Activitybase（driver）（作业基础/动因）Activity-basedcosting（ABC）（作业成本计算法）Adjustedtrialbalance（调整后试算平衡表）Adjustingentries（调整分录）Adjustingprocess（调整过程）Administrativeexpenses（generalexpenses）（管理费用（一般费用）Agingthereceivables（应收账款账龄分析）Allowancemethod（备抵法）Amortization（摊销）Annuity（年金）Assets（资产）Available-for-salesecuri

4、ties（可供出售证券）Averagecostmethod（平均成本法）Averagerateofreturn（平均回报率）BBalanceoftheaccount（账户余额）Balancesheet（资产负债表）Balancedscorecard（平衡记分卡）Bankreconciliation（银行存款余额调节表）Bond（债券）Bondindenture（债券契约）Bookvalue（账面价值）Bookvalueoftheasset（资产的账面价值）Boot（补价）Bottleneck（瓶颈）Break-evenpoint（盈亏临界点）Budget（预算）Budgetperformanc

5、ereport（预算业绩报告）Budgetaryslack（预算松弛）Business（企业）Businessentityconcept（企业主体概念）Businessstakeholder（企业利益相关者）Businessstrategy（企业战略）Businesstransaction（经济业务）CCapitalexpenditures（资本性支出）Capitalexpendituresbudget（资本支出预算）Capitalinvestmentanalysis（资本投资分析）Capitalleases（资本性租赁）Capitalrationing（资本分配）Carryingamount

6、（账面金额）Cash（现金）Cashbasis（现金制；收付实现制）Cashbudget（现金预算）Cashdividend（现金股利）Cashequivalents（现金等价物）Cashflowsfromfinancingactivities（筹资活动现金流量）（筹资活动现金流量）Cashflowsfrominvestingactivities（投资活动现金流量）（投资活动现金流量）Cashflowsfromoperatingactivities（经营活动现金流量）（经营活动现金流量）Cashpaybackperiod（现金回收期）Cashpaymentsjournal（现金付款日记账）Ca

7、shreceiptsjournal（现金收款日t己账）Cashshortandoveraccount（现金余缺账户）Certifiedpublicaccountant（CPA）（注册会计师）Chartofaccounts（会计科目表）Clearingaccount（清理账户）Closingentries（结账分录）Closingprocess（结账程序）Combinationstrategy（混合战略）Commonstock（普通股）Common-sizestatement（通用报表）Component（成分；组成部分）Comprehensiveincome（全面收益）Consolidated

8、financialstatements（合并财务报表）（合并财务报表）Consolidation（创立合并）Continuousbudgeting（滚动预算）Contraaccount（抵减账户）Contractrate（约定利率）Contributionmargin（贡献毛益）Contributionmarginratio（贡献毛益率）Controllableexpenses（可控费用）Controllablevariance（可控差异）Controller（主计长）Controllingaccount（控制账户）Conversioncosts（力口工成本）Copyright（版权）Corp

9、oration（公司）Cost（成本）Costaccountingsystem（成本会计系统）Costallocation（成本分配）Costbehavior（成本性态）Costcenter（成本中心）Costofgoodssold（产品销售成本）Costofgoodssoldbudget（产品销售成本预算）Costofmerchandisesold（商品销售成本）Costofproductionreport（生产成本报告）Costperequivalentunit（单位约当产量成本）Costpriceapproach（成本价格法）Costvariance（成本差异）Cost-volume-p

10、rofitanalysis（本一量一利J分析）Cost-volume-profitchart（本一量一禾U图）Creditmemorandum（贷项通知单）Credits（贷记）Cumulativepreferredstock（累积优先股）Currencyexchangerate（货币汇率）Currentassets（流动资产）Currentliabilities（流动负债）Currentratio（流动比率）Currentlyattainablestandards（当前可达标准）DDebitmemorandum（借项通知单）Debits（借记）Decentralization（分权）Decl

11、ining-balancemethod（余额递减法）Deferredexpenses（递延费用）Deferredrevenues（递延收入）Deficiency（亏损）Deficit（亏损）Definedbenefitplan（固定收益计戈U）Definedcontributionplan（固定缴款计划）Depletion（折耗）Depreciation（折旧）Depreciationexpense（折I日费用）Differentialanalysis（差异分析）Differentialcost（差异成本）Differentialrevenue（差异收入）Differentialstrateg

12、y（差异化战略）Directlaborcost（直接人工成本）Directlaborratevariance（直接人工工资率差异）Directlabortimevariance（直接人工工时差异）Directmaterialscost（直接材料成本）Directmaterialspricevariance（直接材料价格差异）（直接材料价格差异）Directmaterialspurchasesbudget（直接材料采购预算）（直接材料采购预算）Directmaterialsquantityvariance（直接材料数量差异）（直接材料数量差异）Directmethod（直接法）Directwri

13、te-offmethod（直接注销法）Discontinuedoperations（停止经营）Discount（贴现息；折价）Discountrate（贴现率）Dishonorednotereceivable（拒付应收票据）Dividendyield（股利收益率）Division（分部）Doomsdayration（终极流动比率）Double-entryaccounting（复式会计）Drawing（提款）DuPontformula（杜邦公式）EEarningspercommonshare（EPS）（每股收益）Earningspercommonshare（EPS）oncommonstock（普

14、通股每股收益）E-commerce（电子商务）Effectiveinterestratemethod（实际利率法）Effectiverateofinterest（实际利率）Electronicfundstransfer（EFT）（电子资金转账）Elementsofinternalcontrol（内部控制要素）Employeefraud（员工舞弊）Employeesearningsrecord（员工收入t己录）Equitymethod（权益法）Equitysecurities（权益证券）Equivalentunitsofproduction（约当产量）Ethics（伦理）Expenses（费用）

15、Extraordinaryitems（非常项目）FFactoryoverheadcost（制造费用）FICAtax（联邦社会保险税）Financialaccounting（财务会计）FinancialAccountingStandardsBoard（FASB）（财务会计准则委员会）Financialstatements（财务报表）Finishedgoodsinventory（完工产品存货）Finishedgoodsledger（完工产品分类账）First-in,first-out（fifo）method（先进先出法）Fiscalyear（会计年度）Fixed（plant）assets（固定资产

16、）Fixedassetimpairment（固定资产减值）Fixedassets（固定资产）Fixedcosts（固定成本）Flexiblebudget（弹性预算）FOB（freeonboard）destination（目的地交货）FOB（freeonboard）shippingpoint（装运地交货）（装运地交货）Freecashflow（自由现金流量）Fringebenefits（额外福利）Futurevalue（未来价值，终值）GGeneraljournal（普通日记账）Generalledger（总分类账）Generallyacceptedaccountingprinciples（GA

17、AP）（公认会计原则）Goalconflict（目标冲突）Goodwill（商誉）Grosspay（工资总额）Grossprofit（毛利）Grossprofitmethod（毛禾法）HHeld-to-maturitysecurities（持有至到期证券）High-lowmethod（高低点法）Horizontalanalysis（水平分析）IIdealstandards（理想标准）Incomefromoperations（operatingincome）（营业禾润）（营业禾润）Incomestatement（损益表）Incomesummary收益?匚总）Indirectmethod（间接法）

18、Inflation（通货膨胀）Initialpublicoffering（IPO）（首次公开招股）Intangibleassets（无形资产）Internalcontrols（内部控制）Internalrateofreturnmethod（内含回报率法）Inventoryshrinkage（存货损耗）Inventoryturnover（存货周转率）Investmentcenter（投资中心）Investmentturnover（投资周转率）Investments（投资）Invoice（发票）JJobcostsheet（分批成本计算单）Jobordercostsystem（分批成本计算法）Jou

19、rnal（日记账）Journalentry（日记账分录）Journalizing（编制分录）Just-in-time（JIT）processing（适时加工制）LLast-in,first-out（lifo）method（后进先出法）Ledger（分类账）Leverage（杠杆收益）Liabilities（负债）Limitedliabilitycorporation（LLC）（有限责任公司）（有限责任公司）Liquidation（清算）Long-termliabilities（长期负债）Low-coststrategy（低成本战略）Lower-of-cost-or-market（LCM）met

20、hod（成本与市价孰低法）（成本与市价孰低法）MManagementDiscussionandAnalysis（MDA）（管理层讨论与分析）Managerialaccounting（管理会计）Manufacturingbusiness（制造企业）Manufacturingcells（制造单元）Marginofsafety（安全边际）Marketpriceapproach（市场价格法）Markup（加成）Masterbudget（全面预算）Matchingconcept（配比概念）Materialityconcept（重要性概念）Materialsinventory（材料存货）Materials

21、ledger（材料分类账）Materialsrequisitions（领料单）Maturityvalue（到期值）Merchandiseinventory（商品存货）Merchandisingbusiness（商业企业）Merger（吸收合并）Minorityinterest（少数股权）Mixedcost（混合成本）Multiple-stepincomestatement（多步式损益表）NNaturalbusinessyear（自然营业年度）Negotiatedpriceapproach（协议价格法）Netincome（净利润）Netloss（净亏损）Netpay（工资净额）Netpresen

22、tvaluemethod（净现值法）Netrealizablevalue（可变现净值）Nonparticipationpreferredstock（非参与优先股）（非参与优先股）Notereceivable（应收票据）Numberofdayssalesininventory（存货销售周期）（存货销售周期）Numberofdayssalesinreceivables（应收账款周转天数）（应收账款周转天数）Numberoftimesinterestchargesareearned（利息保障倍数）OOperatingleases（经营性租赁）Operatingleverage（经营杠杆）Opport

23、unitycost（机会成本）Othercomprehensiveincome（其他全面收益）Otherexpense（其他费用）Otherincome（其它收入）Outstandingstock（流通在外股票）Overappliedfactoryoverhead（制造费用过度分配）（制造费用过度分配）Ownersequity（所有者权益）PPaid-incapital（实缴资本）Par（面值）Parentcompany（母公司）Partnership（合伙企业）Partnershipagreement（合伙契约）Patents（专利权）Payroll（工资）Payrollregister（工

24、资表）Periodcosts（期间成本）Periodicmethod（定期盘存制）Permanentdifferences（永久性差异）Perpetualmethod（永续盘存制）Pettycashfund（备用金）Physicalinventory（实地盘存）Post-closingtrialbalance（结账后试算平衡表）Posting（过账）Predeterminedfactoryoverheadrate（预定制造费用分配率）（预定制造费用分配率）Preferredstock（优先股）Premium（溢价）Prepaidexpenses（预付费用）Presentvalue（现值）Pre

25、sentvalueconcept（现值概念）Presentvalueindex（现值指数）Presentvalueofanannuity（年金现值）Price-earnings（P/E）ratio（市盈率）Price-earningsratio（市盈率）Priorperiodadjustments（前期调整）Privateaccounting（内部会计）Proceeds（贴现净额）Process（流程；步骤）Processcostsystem（分步成本计算法）Processmanufacturers（分步制造企业）Productcostconcept（产品成本概念）Productcosts（产

26、品成本）Productionbudget（生产预算）Profitcenter（利润中心）Profitmargin（销售利润率）Profitability（获利能力）Profit-volumechart（利润一产量图）Promissorynote（承兑票据）Property,plant,andequipment（财产、厂房和设备）（财产、厂房和设备）Proprietorship（独资企业）Publicaccounting（公共会计）Purchasemethod（购买法）Purchasereturnorallowance（购货退回或折让）Purchasesdiscounts（购货折扣）Purcha

27、sesjournal（采购日记账）QQuickassets（速动资产）Quickratio（速动比率）RRateearnedoncommonstockholdersequity（普通股股东权益收益率）Rateearnedonstockholdersequity（股东权益收益率）（股东权益收益率）Rateearnedontotalassets（总资产收益率）Rateofreturnoninvestment（ROI）（投资回报率）（投资回报率）Ratiooffixedassetstolong-termliabilities（固定资产对长期负债比率）（固定资产对长期负债比率）Ratioofliabi

28、litiestostockholdersequity（负债对股东权益比率）（负债对股东权益比率）Realaccounts（实账户）Realization（变现）Receivables（应收款项）Receivingreport（收货单）Relevantrange（相关范围）Reportform（报告式）Residualincome（剩余收益）Residualvalue（残值）Responsibilityaccounting（责任会计）Responsibilitycenter（责任中心）Restrictions（限制）Restructuringcharge（重组费用）Retailinventory

29、method（零售价格法）Retainedearnings（留存收益）Retainedearningsstatement（留存收益表）Revenueexpenditure（收益性支出）Revenuejournal（收入日t己账）Revenuerecognitionconcept（收入确认概念）Revenues（收入）Reversingentry（转回分录）SSales（销售收入）Salesbudget（销售预算）Salesdiscounts（销售折扣）Salesmix（销售组合）Salesreturnsandallowances（销售退回与折让）Sellingexpenses（销售费用）Ser

30、vicebusiness（月艮务企业）Servicedepartmentcharges（月艮务部门费用）Single-stepincomestatement（单步式损益表）Sinkingfund（偿债基金）Slide（滑位）Solvency（偿债能力）Specialjournals（专用日记账）Standardcost（标准成本）Standardcostsystems（标准成本系统）Statedvalue（设定价值）Statementofcashflows（现金流量表）Statementofmembersequity（成员权益报表）Statementofownersequity（所有者权益表）Statementofpartnershipequity（合伙企业权益表）（合伙企业权益表）Statementofpartnershipliquidation（合伙企业清算表）（合伙企业清算表）Statementofstockholdersequity（股东权益表）Staticbudget（固定预算）Stock（股票）Stockdividend（股票股利）Stocksplit（股票分割）Stockholders（股东）Stockholdersequity（股东权益）Straight-linemethod（直线法）Subsidiarycompany（