会计术语综合论述

1、按会计术语英汉对霸照表初级会计 艾初级会把计盎 盎会计术语名称哀英文名敖称袄 拔（叭checkin肮g靶）芭 般（扮corresp隘onding 矮account半s皑）背 按（败Period疤ic chec芭king me霸tho跋d爸）岸 扳（懊periodi稗c inven案tory sy八ste颁m稗）班 肮（扒bound b颁oo巴k捌）笆 胺（隘adjustm鞍ent acc吧ount奥s叭）霸 败（白adjusti爱ng jour笆nal ent霸r吧y碍）佰 败（白single 胺account蔼 title 霸vouche稗r白）办 耙（罢single奥-entry 暗boo

2、kkee疤pin斑g鞍）拜 半（安Seconda皑ry acco阿unt办s凹）挨 扮（盎costing耙 accoun哎t绊s巴）凹 稗（稗physica拔l inven哀tor败y把）稗 罢（佰bookkee绊pin埃g熬）氨 爱（靶n版on-peri扒odic ch昂ecking 阿metho耙d傲）肮 艾（哀correct懊ion by 佰extre r摆ecordin罢g罢）氨 隘（班off-bal爱ance sh奥eet acc板ount傲s唉）安 哎（伴provisi邦on acco般unt般s版）般 澳（矮provisi佰on and 半adjunc半t accou半nt坝s巴

3、）凹 袄（靶）案 搬（安book of蔼 chrono凹logical埃 entr般y奥）哀 般（搬single-俺record 版documen班t昂）扮 靶（案deposit鞍 拜journa挨l靶）捌 办（半perpetu捌a氨l inven艾tory sy扒ste癌m爱）肮 啊（拜source 百documen稗t搬）拔 阿（爱suspens癌e accou败nt摆s叭）颁 傲（笆increas暗e-decre皑ase boo蔼kkeepin柏g败）败 绊（板account瓣s for s爸ettleme癌nt of c扒lai癌m傲）笆 败（捌acc哀ounts f皑or sett芭

4、lement 唉of clai俺m and d熬eb办t盎）啊 稗（凹account傲s for s胺ettleme懊nt of d隘eb懊t挨）疤 疤（傲accoun安t癌）阿 昂（霸Account俺 numbe爸r傲）挨 笆（霸debit-c氨redit r拜elation佰shi败p坝）伴 板（拜adjustm稗ent of 阿accoun埃t按）白 哀（跋special暗-purpos扳e vouch哎e伴r绊）扒 隘（扳reversi八ng entr蔼y拌）半 胺（拌account般s of so碍urces o懊f fund板s稗）霸 笆（霸balance扮 sheet 耙acco

5、unt安s奥）柏 澳（巴transfe爸r vouch霸e懊r皑）背 霸（般account搬s of ap疤plicati盎ons of 哎fund搬s隘）拜 耙（跋in爱ternal 芭source 挨documen盎t扳）爸 扳（扒general暗 ledge鞍r办）瓣 班（半general疤 accoun瓣t熬）鞍 爸（阿adjunct鞍 accoun耙t艾s扮）爸 颁（捌payment敖 vouche叭r皑）把 把（疤ledge班r疤）拜 耙（凹bookkee岸ping pr隘ocedure敖 using 百columna百r jour搬na吧l扳）唉 邦（埃closing板 acco

6、un啊t傲）爸 扒（澳closing般 entr柏y爸）稗 胺（摆debit-c傲redit b百ookkeep靶in奥g八）绊 板（案partial癌 ch扒ec肮k搬）翱 昂（败card bo啊o暗k懊）爱 蔼（拜inter-p斑eriod a搬llocati把on acco凹unt皑s傲）背 蔼（胺multipl岸e-recor八d docum凹en把t拜）般 板（俺compoun唉d boo八k稗）霸 按（把subsidi蔼ary led佰ge败r笆）皑 盎（蔼subsidi邦ary acc碍oun白t般）澳 八（邦invento岸ry笆 accoun半t跋s癌）按 把（昂parall

7、e扮l recor跋din败g拜）板 背（疤complet败e chec暗k氨）俺 瓣（袄combino板d journ艾al and 爸ledge唉r颁）扳 绊（疤bookkee靶ping pr隘ocedur八e using板 summar半ized jo碍urna巴l隘）瓣 瓣（摆triple-笆entry b背ookkeep背in霸g疤）扮 拔（安real ac拌count捌s靶）扳 按（奥）凹 把（拔trial b袄alancin熬g暗）笆 哎（唉receipt澳s-payme半nt book懊keepin隘g跋）半 板（爱re懊ceipt v罢ouche斑r百）靶 岸（澳income

8、 盎stateme巴nt acco半unt奥s艾）哀 爱（盎general罢 purpos案e vouch澳e靶r拔）盎 疤（拜bookkee捌ping 稗procedu皑re usin班g gener傲al jour百na半l肮）巴 懊（熬source 按documen伴t from 拌outsid懊e鞍）板 扒（胺cash jo啊urna芭l半）蔼 袄（稗nominal啊 accoun凹t颁s颁）肮 胺（芭cumulat芭ive sou扒rce doc凹umen安t八）暗 氨（爸bookkee罢ping pr拌ocedure哀 拔using s斑ummary 班ovcher芭s霸）挨 案（

9、癌working俺 pape安r安）伴 艾（背mvltipl捌e accou懊nt titl俺es vouc办he皑r俺）罢 唉（碍Double 伴e斑ntry bo奥okkeepi疤n氨g罢）靶 氨（背）案 挨（爱correct颁ion by 班drawing罢 a stra隘ight li半n俺g拌）扒 搬（昂cumulat敖ive sou安rce doc搬umen哎t癌）肮 白（奥account绊ing doc坝ument搬s邦）氨 傲（按）蔼 皑（蔼account瓣 titl艾e哎）啊 邦（矮correct爸ion 稗by usin挨g red i啊n板k昂）爱 疤（巴bookkee靶

10、ping pr叭ocedure癌s凹）巴 袄（啊postin哀g暗）扳 翱（傲account唉ing ent暗r搬y半）颁 霸（绊accoun背ting cy熬cl拌e癌）般 爸（肮Book 懊of acco拜unt昂s叭）拌 坝（把loose-l跋eaf boo唉k傲）罢 白（癌clearin般g accou版nt俺s芭）颁 胺（敖matchin邦g accou败nt哎s翱）肮 办（八bookkee癌ping me邦thod霸s板）案 柏（霸recordi叭ng rule叭s挨）霸 罢（佰vouche笆r鞍）摆 盎（岸B扮ookkeep笆ing pro埃ced ure版using v翱ouc

11、her笆s稗）芭 白（哀bookkee扒ping pr哀ocedure败 using 班categor熬ized ac阿count s哀u稗mmar拔y澳）吧 绊（袄simple 鞍ent熬r摆y傲）氨 拜（拔settlem笆ent acc哀ount肮s颁）蔼 坝E8%A1%A办8&actio巴n=edit&隘section蔼=2中级会计 耙中级会邦计拌 澳会计术语名称耙英文名岸称安 瓣Period 靶Expense矮 凹recogni爸tion of拔 revenu百e 熬corpora隘te霸 bond i拜ssuing 袄price 霸depreci碍ation o绊f fixed昂 a

12、ssets皑 案convert扒ible bo盎nds 暗acceler扒ated de矮preciat霸ion met安hods 暗net non坝-operat矮ing inc搬ome and芭 暗expendi叭ture 搬interes唉t rate 哎on debe搬nture 耙assignm摆ent of 耙account霸s recei斑vable 霸debentu皑re百 bonds 懊last-in扒,fir艾st-out,拌LIFO 蔼Other m绊onetary扳 assets半 扒discoun袄t on no绊tes pay摆able 拔first-i版n,fir

13、st傲-ou哀t芭缩澳写捌FIFO 巴constru伴ctions 阿in proc坝ess 埃与爸improve败ments a柏nd r背eplacem敖ents of碍 fixed 暗assets 跋periodi捌c inven巴tory sy叭stem 碍all-inc背lusive 笆concept扳 of inc啊ome蔼 霸Income 般stateme八nt appr吧oach 凹net rea凹lizable跋 value 肮Accrued疤 welfar鞍ism 坝additio芭ns of f矮ixed as败sets 邦旧邦sale or芭 factor稗ing of

14、 爱account芭s recei拔vable 拌cont案ingent 绊liabili傲ty 唉sales r凹eturns 板and all背owances伴 凹retail 跋method 捌cash di跋scount 翱bonds p吧ayable 熬sale me摆thod 搬notes p爸ayable 斑stock r啊ights 般repairs癌 and ma敖intenan伴ce of f澳ixed as碍sets 八mortgag八e bonds靶 笆selling佰 expens霸es 巴dividen皑ds paya隘ble 八旧凹notes r罢eceivab败

15、le 捌intangi颁ble ass扒ets 疤collect袄ion met摆hod 蔼income 邦tax 叭current皑 般liabili靶ties 隘product澳ion met绊hod 搬retirem八ent and熬 replac笆ement m按ethod 班invento暗ry meth碍od 把current半 asse笆ts 奥purchas案es disc唉ounts 隘goodwil扳l 笆account捌s recei啊vabl把e 摆investm白ent inc半ome 蔼operati搬ng inco笆me 背capital百 stock 白旧唉re

16、dempt稗ion of 艾bonds澳 般bad deb背ts 鞍revalua颁tions o氨f fixed碍 assets埃 哎cash in安 bank 斑fixed a半ssets 白profit 捌distrib斑ution 捌a罢ccrued 稗expense柏 按tradema瓣rks and叭 traden扒ames 颁net inc班om巴e 懊profit 白payable摆 斑Undistr唉ibuted 癌profits岸 背income 扳bonds 傲Cash an阿d cash 斑equival跋ents案 版capital案ization岸 of int碍e

17、rests 盎Statuto佰ry welf瓣are res佰erve 氨enginee阿r mater懊ial 罢advance邦 to sup埃plier 佰other r艾eceivab胺les 岸cash 败Advance爱 Receiv扒ed from肮 Custom俺ers 啊corpora版te bond半 floata办tion 扒wages p办ayable 背paid-in蔼 capita翱l 盎surplus唉 reserv坝es 翱Managem蔼ent Fe板e扳敖Managem耙ent Fee安s 奥dividen暗d 皑negativ唉e goodw哎ill 疤r

18、ecogni颁tion of疤 expens矮e 百tempora巴ry inve肮stment 笆Short-t邦erm Bor伴rowing 板deferre瓣d charg凹es 袄Low-val安ue cons拌umption挨 goods/颁Low val稗ue cons瓣umbles 澳current翱 operat吧ing con唉cept of昂 inco伴me 敖旧昂effects拌 of inv皑entory 鞍errors 扮旧稗depreci板ation 耙depreci傲ation m板ethod 懊depreci班ation r扳ate 艾payment瓣 白str

19、aigh凹t-line 岸旧奥旧半patents办 八housing盎 fund 扳replace笆ment co安sting 爸旧隘旧捌know-ho班w 爱franchi凹ses 吧capital鞍 reserv板es 扳旧澳natural鞍 resou哀rces 哀invento哎ry 哎旧俺sinking敖 fund 斑long-te皑rm paya氨bles 熬long-te绊rm inve稗stments捌 巴long-te颁rm liab奥ility o扒f long-办term de俺bt 哎financi班ng expe白nses 胺appropr半iated r哎etain

20、ed靶 earnin鞍gs 俺standar半d costi霸ng 岸variabl昂e costi傲ng 扳Wrappag叭e 板copyrig熬hts 高级会计 案高级会邦计版 啊会计术语名称氨英文名挨称奥 癌indepen般dent di袄rector 稗Market 熬Value A安dded,MV癌A 翱Investm暗ent Cen霸ter 板Profit 翱Center翱 疤Discret半ionary 奥Expense背 Center扒s 哎revenue疤 center碍 傲preacqu版isition白 income芭 版cash di疤stribut耙ion pla跋n

21、 阿safe pa翱yments 白schedul暗e 爱market 扳of futu安res tra鞍nsactio背n 芭futures拔 transa懊ction 扮leverag哎ed leas拜e 翱financi叭al inst懊ruments癌 凹busine疤ss qrou版p 扒ann岸ual rep芭ort 佰transac坝tions b柏etween 俺home of碍fice an半d branc艾hes 柏partner背ship en稗terpris安e 胺consoli版dated b熬alance 啊sheet 蔼 稗(跋美稗)哀account邦ing fo

22、r拜 income斑 taxes 袄of cons案olidate哀d entit拔ies 癌consoli俺dated s拌tatemen昂t of ca爸sh flow俺 靶cost-bo唉ok valu按e diffe般re笆ntials 背consoli俺dated f扳inancia斑l state捌ments 皑purchas鞍e methe唉d 拔the val绊ue of a皑n enter皑prise a耙s a who哎le 颁pooling傲 of int白erest m盎ethod 摆 芭(敖美疤)澳intrape疤riod ta吧x alloc巴ation 埃unre

23、ali埃zed pro般fit in 扮ending 芭invento哀ry 盎interco肮mpany t般ransact败ions in昂 long-t肮erm ass背et百s 拔maintai矮ning ca澳pital i伴n units爸 of mon靶ey 扮the fun盎d theor敖y 奥（美）柏functio背nal cur蔼rency 俺exchang败e gains艾 or los百ses 唉consoli靶dated s氨ta鞍tement 摆of chan邦ges in 八financi白al poit昂ion 啊transla岸tion ga绊ins or

24、翱losses 半（美）癌Leverag班ed buyo斑uts败,安简疤称巴LBC 摆change 捌in owne拔rshi败p perce哀ntage h邦eld by 熬parent 挨（美）皑recipro巴cal all般ocation啊 approa盎ch 拜monetar碍y items奥 柏partner捌ship li板quidati凹on 版acquisi唉tion of翱 majori鞍t唉y inter颁est 扒tariff 办units o扒f nomin澳al curr巴ency 蔼recordi半ng curr敖ency 芭operati百ng leas办e

25、扒current摆/noncur艾rent me俺thod 翱economi佰c incom巴e 伴trustee百 accoun矮ting 扮combine版d finan稗cial st袄ate-men吧ts 皑equity 昂method 柏home of白fice-br白anch ex稗pense a案llocati暗on 跋monetar爱y/no mo邦netary 邦interes把t rate 扒futrues哎 transa颁ction 肮simple 澳equity 捌method 百exchang癌e rate 案parent 安company佰 凹b暗onus pr搬o

26、cedure盎 绊（美）靶treasur罢y stock碍 approa邦ch 般service挨 factor哎 疤actuari拜e瓣s霸板report 绊compreh肮ensive 佰allocat澳ion 瓣expense皑s relat霸ed to c昂ombinat版ions 捌indirec办t quota埃tion 爱buying 拜rate 办futrues版 contra拔ct 懊conglom绊eration绊 啊holding佰 compan盎y 背stock i按nd瓣ex futr啊ues 蔼cro拜sswise 懊sale 吧fixed r搬ate 岸tax e

27、ff巴ect met八hod 盎recordi拌ng rate背 暗horizon把tal int扒egratio澳n 鞍preacqu鞍isition半 divide埃nds 芭net rea扮lizable般 安account盎ing for办 busine白ss comb拌ination绊 肮offset 佰gain an百d loss 坝selling埃 rate 氨financi搬al futu盎res tr氨ansacti盎on 氨acco半unting 澳income 吧consoli耙dated i绊ncome s拔tatemen扮t 扳fair va扒lue 柏options

28、唉 佰indirec搬t holdi唉ng 斑two-tra绊nsactio皑n opini袄on 氨bankrup疤cy liqu矮idation氨 暗busines疤s combi盎nation 艾the ent班erprise案 theory靶 瓣consign袄ment 摆equity 安theory 坝financi暗ng l败ease 岸futrues啊 f扮or comm背odity 吧goodwil捌l proce隘dure 俺maintai俺ning ca按pital i案n terms扒 of pro罢ductive阿 capaci艾ty 靶premium八 板minori

29、t摆y inter扮est inc哀ome 奥minorit盎y stock柏holde盎r敖肮s inter凹est 哎listed 盎company捌 statme艾nt 哀the res癌idual e拜quity t扒heory 哀tempora办l metho瓣d稗 八entity 鞍theory柏 背the ent癌ity the靶ory 巴（美）爱trustee拌 霸specifi耙c chang翱e 霸income 拜tax acc笆ounting板 捌interqe半riod ta霸x alloc拔ation 背tax acc哀ounting矮 懊sale-le盎asebac

30、k八 矮persona捌l incom搬e tax 艾（美）埃persona搬l finan矮cial st罢ate-men败ts 爸（美）按reorgan百ization班 plan 奥r矮eorgani凹zation 白complex颁 equity拜 method暗 啊associa办ted com鞍pany 吧dividen澳d 背floatin矮g rate 氨account把ing for半 branch捌 拜constru皑ctive g爱ains an爸d losse岸s on bo啊nds 吧constru办ctive r坝etireme阿nt 扒spculat挨ion 颁d

31、iscoun皑t 靶specifi袄c price颁 index 盎branch 白install俺me扳nt sale柏s 捌install板ment li俺quidati坝on 罢se把gmental坝 report白ing 傲real es板tate re霸venue 澳cost of班 real s捌etate 罢multipl挨y excha爱nge rat巴e 艾net inv爱estment扮 in for蔼eign en俺tities 跋units o拌f measu芭rement 袄deffere佰d metho罢d 稗contemp俺orary t艾heory 肮singa

32、l 绊method 澳pension耙 plan 肮（美）阿account翱ing for哀 pensio把n plan 案（美）耙pension唉 benefi隘t oblig板ations 哎（美）案net per奥iodic p扳ension 袄cost 挨（美）班pension癌 plan a靶ssets 巴accoung袄 for ci哀rculati芭n tax 皑（美）坝assignm吧ent of 岸partner版ship in绊terest 蔼purchas扳ing pow扒er gain叭s or lo耙osses 拔nonm奥onetary板 items 靶（癌美般）胺

33、one-lin翱e conso绊lidatio肮n 拌foreign暗 exchan八ge 隘foreign隘 curren颁cy stat绊ements 伴foreign敖 curenc爱y trans吧lation 板risk 矮recordi奥ng-curr邦ency me哎thod 阿hedge 巴foreign矮 curenc懊y inves八tment r敖isk 芭foreign板 curren巴cy asse百ts risk拔 疤transla胺tion of啊 for癌eign cu艾rrency 氨sta背tements败 澳foreign罢 curren案cy exch绊

34、ange ri柏sk 罢foreign绊 curren坝cy comm澳itment 奥foreign靶 cruren熬cy liab半ility r败isk 办foreing奥n curre办ncy hol拔ding ri绊sk 鞍origina白l-curre邦ncy met碍hod 百foreign邦 curren傲cy 暗foreign阿 curren肮cy tran板saction奥 伴merger 柏acco摆unting 爱for pri百ce 奥changes稗 背insolve皑ncy 拌full co跋nsolida扒tion 把price i绊ndex 板price c叭

35、hanges 耙full ac埃crual m盎ethod 哎general白 price 鞍index 爸foreign扮 exchan稗ge frtr阿ues tra拔nsactio蔼n 摆（美）罢push-do拜wn acco阿unting 爱transla靶tion-re埃measure叭ment me霸thod 班/百 俺current稗 c翱ost/gen罢eral pu办rchasin盎g power暗 accoun般tin 扒crurent斑 cost 爸current般 cost a皑ccounti颁ng 颁remeasu霸rement-板transla拔tion me搬th

36、od 翱sales a白gency 敖mutual 阿holding般s 柏reconci拌liation拔 of hom芭e of暗fice an瓣d branc摆h accou绊nts 安upstrea耙m sale 芭derivat皑ive fin凹ancial 半instru斑-ments 皑sales-t疤ype fin俺ancing 鞍lease 瓣downstr版eam sal隘e 邦consume瓣r tax 半one-tra爱nsactio瓣n opini扳on 啊the pro傲prietor阿ship th昂eory 澳general半 price 邦level a绊cc

37、ounti俺ng 捌units o艾f gener跋al氨 purcha拜sing po吧wer 般maintai芭ning ca霸pital i隘n units拜 of gen安eral pu版rchasin扮g pow把er 般stamp t佰ax 斑taxes p挨ayable 扒method 靶operati翱ng loss办 carryb傲acks an八d carry懊forward办s 斑receiva百bles of败r payab笆les den癌ominate翱d in fo柏reign c稗urrency搬 皑lump-su肮m qartn芭ership 摆liquida

38、靶tio版n 柏husines办s tax 罢permane败nt diff傲erence 扒retirem袄ent of 岸initial拔 partne疤r 叭histori艾cal cos半t 安forward哀 rate 拜timing 坝differe班nce 癌tempora班ry diff板erence 罢value a霸dded st般atement爱 颁committ挨ee repr佰esentat拌ion 拔debt re败structu俺rings 板recorde扒d rate 鞍direc啊t finan般cing le扒ase 俺direct 挨quotati百on

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