会计术语英汉对照表-详细解读

会计术语英汉对照表-详细解读

会计术语英汉对照表会计术语英汉对照表目录1初级会计2中级会计3高级会计4成本会计5管理会计6企业财务会计7会计总论8政府及非盈利组织会计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（correspondingaccounts）定期清查（Periodiccheckingmethod）定期盘存制（periodicinventorysystem）订本式账簿（boundbook）调整账户（adjustmentaccounts）调整分录（adjustingjournalentry）单式记账凭证（singleaccounttitlevoucher）单式记账法（single-entrybookkeeping）从属账户（Secondaryaccounts）成本计算账户（costingaccounts）财产清查（physicalinventory）簿记（bookkeeping）不定期清查（non-periodiccheckingmethod）补充登记法（correctionbyextrerecording）表外账户（off-balancesheetaccounts）备抵账户（provisionaccounts）备抵附加账户（provisionandadjunctaccounts）备查账簿（memorandvn）序时账簿（bookofchronologicalentry）一次凭证（single-recorddocument）银行存款日记账（depositjournal）永续盘存制（perpetualinventorysystem）原始凭证（sourcedocument）暂记账户（suspenseaccounts）增减记账法（increase-decreasebookkeeping）债权结算账户（accountsforsettlementofclaim）债权债务结算账户（accountsforsettlementofclaimanddebt）债务结算账户（accountsforsettlementofdebt）账户（account）账户编号（Accountnumber）账户对应关系（debit-creditrelationship）账项调整（adjustmentofaccount）专用记账凭证（special-purposevoucher）转回分录（reversingentry）资金来源账户（accountsofsourcesoffunds）资产负债账户（balancesheetaccounts）转账凭证（transfervoucher）资金运用账户（accountsofapplicationsoffunds）自制原始凭证（internalsourcedocument）总分类账簿（generalledger）总分类账户（generalaccount）附加账户（adjunctaccounts）付款凭证（paymentvoucher）分类账簿（ledger）多栏式日记账核算形式（bookkeepingprocedureusingcolumnarjournal）结账（closingaccount）结账分录（closingentry）借贷记账法（debit-creditbookkeeping）局部清查（partialckeck）卡片式账簿（cardbook）跨期摊提账户（inter-periodallocationaccounts）累计凭证（multiple-recorddocument）联合账簿（compoundbook）明细分类账簿（subsidiaryledger）明细分类账户（subsidiaryaccount）盘存账存（inventoryaccounts）平行登记（parallelrecording）全面清查（completecheck）日记总账（combinodjournalandledger）日记总账核算形式（bookkeepingprocedureusingsummarizedjournal）三式记账法（triple-entrybookkeeping）实账户（realaccounts）试算表（trialbalance）试算平衡（trialbalancing）收付记账法（receipts-paymentbookkeeping）收款凭证（receiptvoucher）损益表账户（incomestatementaccounts）通用记账凭证（generalpurposevoucher）通用日记账核算形式（bookkeepingprocedureusinggeneraljournal）外来原始凭证（sourcedocumentfromoutside）现金日记账（cashjournal）虚账户（nominalaccounts）汇总原始凭证（cumulativesourcedocument）汇总记账凭证核算形式（bookkeepingprocedureusingsummaryovchers）工作底稿（workingpaper）复式记账凭证（mvltipleaccounttitlesvoucher）复式记账法（Doubleentrybookkeeping）复合分录（compoundentry）划线更正法（correctionbydrawingastraightling）汇总原始凭证（cumulativesourcedocument）会计凭证（accountingdocuments）会计科目表（chartofaccounts）会计科目（accounttitle）红字更正法（correctionbyusingredink）会计核算形式（bookkeepingprocedures）过账（posting）会计分录（accountingentry）会计循环（accountingcycle）会计账簿（Bookofaccounts）活页式账簿（loose-leafbook）集合分配账户（clearingaccounts）计价对比账户（matchingaccounts）记账方法（bookkeepingmethods）记账规则（recordingrules）记账凭证（voucher）记账凭证核算形式（Bookkeepingprocedureusingvouchers）记账凭证汇总表核算形式（bookkeepingprocedureusingcategorizedaccountsummary）简单分录（simpleentry）结算账户（settlementaccounts）中级会计中级会计会计术语名称英文名称期间费用PeriodExpense收入的确认recognitionofrevenue公司债券发行价格corporatebondissuingprice固定资产折旧depreciationoffixedassets可转换债券convertiblebonds公司债券利息摊销加速折旧法accelerateddepreciationmethods营业外收支净额netnon-operatingincomeandexpenditure公司债券利率interestrateondebenture应收账款出借assignmentofaccountsreceivable无担保债券debenturebonds后进先出法last-in,first-out,LIFO其他货币资金Othermonetaryassets应付票据贴现discountonnotespayable先进先出去first-in,first-out缩写FIFO在发建工程constructionsinprocess固定资产更换与固定资产改良improvementsandreplacementsoffixedassets实地盘存制periodicinventorysystem收益总括观点all-inclusiveconceptofincome损益表法Incomestatementapproach可变现净值法netrealizablevalue应付福利费Accruedwelfarism基本业务利润固定资产扩建additionsoffixedassets债券赎回应交折基金【旧】应收账款出售saleorfactoringofaccountsreceivable或有负债contingentliability销货退回与折让salesreturnsandallowances零售价格法retailmethod现金折扣cashdiscount特定履行法其他业务利润公司债券bondspayable销售法salemethod应付票据notespayable认股权stockrights固定资产修理repairsandmaintenanceoffixedassets有担保债券mortgagebonds销售费用sellingexpenses应付股利dividendspayable基本生产【旧】应收票据notesreceivable无形资产intangibleassets收款法collectionmethod所得税incometax流动负债currentliabilities生产法productionmethod计划成本核算废弃和生置法retirementandreplacementmethod盘存法inventorymethod流动资产currentassets购货折扣purchasesdiscounts商誉goodwill应收账款accountsreceivable投资收益investmentincome营业利润operatingincome预提费用股本capitalstock企业管理费【旧】公司债券偿还redemptionofbonds坏账baddebts固定资产重估价revaluationsoffixedassets银行存款cashinbank固定资产fixedassets利润总额利润分配profitdistribution应计费用accruedexpense商标权trademarksandtradenames全部履行法净利润netincome应付利润profitpayable未分配利润Undistributedprofits收益债券incomebonds货币资金Cashandcashequivalents利息资本化capitalizationofinterests法定公益金Statutorywelfarereserve工程物资engineermaterial预付账款advancetosupplier其他应收款otherreceivables现金cash预收账款AdvanceReceivedfromCustomers公司债券发行corporatebondfloatation应付工资wagespayable实收资本paid-incapital盈余公积surplusreserves管理费用ManagementFee／ManagementFees土地使用权股利dividend应交税金taxespayable流动资金负商誉negativegoodwill费用的确认recognitionofexpense短期投资temporaryinvestment短期借款Short-termBorrowing递延资产deferredcharges低值易耗品Low-valueconsumptiongoods/Lowvalueconsumbles当期经营观点currentoperatingconceptofincome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effectsofinventoryerrors折旧[旧]depreciation折旧方法depreciationmethod折旧率depreciationrate支出payment直线法straight-line职工福利基金【旧】专项拨款【旧】专利权patents住房基金housingfund重置成本法replacementcosting专项物资[旧]专项资产【旧】专有技术know-how专营权franchises资本公积capitalreserves资产负债表法资金占用和资金来源[旧]自然资源naturalresources存货inventory车间经费【旧】偿债基金sinkingfund长期应付款long-termpayables长期投资long-terminvestments长期借款long-termloans长期负债long-termliabilityoflong-termdebt财务费用financingexpenses拨定留存收益appropriatedretainedearnings标准成本法standardcosting变动成本法variablecosting比例履行法包装物Wrappage版权copyrights高级会计高级会计会计术语名称英文名称独立董事independentdirector市场附加值MarketValueAdded,MVA投资中心InvestmentCenter利润中心ProfitCenter酌量性费用中心DiscretionaryExpenseCenters收入中心revenuecenter合并前利润preacquisitionincome现金分配计划cashdistributionplan安全付款表safepaymentsschedule合并每股收益consolidatedEPS期货交易市场marketoffuturestransaction期货交易futurestransaction举债经营融资租赁leveragedlease金融工具financialinstruments企业集团businessqroup年度报告annualreport内部往来transactionsbetweenhomeofficeandbranches合伙企业partnershipenterprise合并资产负债表consolidatedbalancesheet合并主体的所得税会计(美)accountingforincometaxesofconsolidatedentities合并现金流量表consolidatedstatementofcashflow合并价差cost-bookvaluedifferentials合并会计报表consolidatedfinancialstatements购买法purchasemethed企业整体价值thevalueofanenterpriseasawhole权益结合法poolingofinterestmethod期内所得税分摊(美)intraperiodtaxallocation期末存货的未实现损益unrealizedprofitinendinginventory公司间的长期资产业务intercompanytransactionsinlong-termassets名义货币保全maintainingcapitalinunitsofmoney基金论thefundtheory功能性货币（美）functionalcurrency汇兑损益exchangegainsorlosses合并财务状况变动表consolidatedstatementofchangesinfinancialpoition换算损益translationgainsorlosses举债经营收购（美）Leveragedbuyouts,简称LBC母公司持股比例变动changeinownershippercentageheldbyparent交互分配法（美）reciprocalallocationapproach货币项monetaryitems合伙清算partnershipliquidation控股合并acquisitionofmajorityinterest关税tariff名义货币单位unitsofnominalcurrency记账本位币recordingcurrency经营租赁operatinglease流动非流动性法current/noncurrentmethod经济利润economicincome破产受托人清算组会计trusteeaccounting联合会计报表combinedfinancialstate-ments权益法equitymethod共同费用分配homeoffice-branchexpenseallocation货币非货币法monetary/nomonetary利率期货交易interestratefutruestransaction简单权益法simpleequitymethod汇率exchangerate母公司parentcompany红利法bonusprocedure库藏股法（美）treasurystockapproach劳务因素servicefactor精算报告actuaries’report全面分摊法comprehensiveallocation固定资产投资方向调节税合并费用expensesrelatedtocombinations间接标价法indirectquotation买入汇率buyingrate期货合约futruescontract混合合并conglomeration控投公司holdingcompany股票指数期货stockindexfutrues横向销售crosswisesale固定汇率fixedrate纳税影响法taxeffectmethod记账汇率recordingrate横向合并horizontalintegration合并前股利preacquisitiondividends可变现净值netrealizable企业合并会计accountingforbusinesscombination平仓盈亏offsetgainandloss卖出汇率sellingrate金融期货交易financialfuturestransaction会计利润accountingincome合并损益表consolidatedincomestatement公允价值fairvalue期权options间接控股indirectholding两笔交易观two-transactionopinion破产清算bankrupcyliquidation企业合并businesscombination企业论theenterprisetheory商品寄销consignment权益理论equitytheory融资租赁financinglease商品期货交易futruesforcommodity商誉法goodwillprocedure生产能力保全maintainingcapitalintermsofproductivecapacity升水premium少数股东损益minorityinterestincome少数股东权益minoritystockholder’sinterest上市公告书listedcompanystatement剩余权益论theresidualequitytheory时态法temporalmethod实体理论entitytheory实体论theentitytheory受托人（美）trustee特定变动specificchange所得税会计incometaxaccounting所得税的跨期分摊interqeriodtaxallocation税务会计taxaccounting售后回租sale-leaseback耕地占用税个人所得税personalincometax个人财务报表（美）personalfinancialstate-ments改组计划（美）reorganizationplan改组reorganization复杂权益法complexequitymethod附属公司associatedcompany负权人偿金dividend浮动汇率floatingrate分支机构会计accountingforbranch推定赎回损益constructivegainsandlossesonbonds推定赎回constructiveretirement投机spculation贴水discount特定物价指数specificpriceindex分支机构branch分期收款销货installmentsales分次清算installmentliquidation分部报告segmentalreporting房地产收入realestaterevenue房地产成本costofrealsetate房地产realestate多种汇率法multiplyexchangerate对境外实体的净投资netinvestmentinforeignentities订量单位unitsofmeasurement递延法defferedmethod当代理论contemporarytheory单一汇率法singalmethod退休金pensionplan退休金会计（美）accountingforpensionplan退休金给付义务（美）pensionbenefitobligations退休金成本净额（美）netperiodicpensioncost退休基金资产（美）pensionplanassets流转会计accoungforcirculatintax合伙权益的转让（美）assignmentofpartnershipinterest购买力损益purchasingpowergainsorloosses非货币性项目nonmonetaryitems单行合并（美）one-lineconsolidation外汇foreignexchange外币会计报表foreigncurrencystatements外币折算风险foreigncurencytranslationrisk外币统账法recording-currencymethod外币套期保值hedge外币投资风险foreigncurencyinvestmentrisk外币资产风险foreigncurrencyassetsrisk外币会计报表折算translationofforeigncurrencystatements外币兑换风险foreigncurrencyexchangerisk外币承诺foreigncurrencycommitment外币负债风险foreigncrurencyliabilityrisk外币持有风险foreingncurrencyholdingrisk外币分账法original-currencymethod外币foreigncurrency外币业务foreigncurrencytransaction吸收合并merger物价变动会计accountingforpricechanges无偿债能力insolvency完全合并fullconsolidation物价指数priceindex物价变动pricechanges完全应计法fullaccrualmethod物价总指数generalpriceindex外汇期货交易foreignexchangefrtruestransaction下推会计（美）push-downaccounting先折算后调整法translation-remeasurementmethod现行成本/稳值货币会计currentcost/generalpurchasingpoweraccountin现行成本crurentcost现行成本会计currentcostaccounting先调整后折算法remeasurement-translationmethod销售代理处salesagency相互持股mutualholdings相对账户调节reconciliationofhomeofficeandbranchaccounts新合伙人入伙admissionofanewparther向上销售upstreamsale衍生金融工具derivativefinancialinstru-ments销售式融资租赁sales-typefinancinglease向下销售downstreamsale消费税consumertax一笔交易观one-transactionopinion业主权论theproprietorshiptheory一般物价水准会计generalpricelevelaccounting一般购买力单位unitsofgeneralpurchasingpower一般购买力保全maintainingcapitalinunitsofgeneralpurchasingpower印花税stamptax应付税款法taxespayablemethod营业亏损抵免operatinglosscarrybacksandcarryforwards以外币表示的应收款项或应付款项receivablesofrpayablesdenominatedinforeigncurrency一次总付清算lump-sumqartnershipliquidation营业税businesstax永久性差异permanentdifference原合伙人退伙retirementofinitialpartner原始成本historicalcost远期汇率forwardrate时间性差异timingdifference暂时性差异temporarydifference增值表valueaddedstatement债权人会议committeerepresentation债务重整debtrestructurings账面汇率recordedrate直接融资租赁directfinancinglease直接标价法directquotation直接控股directholdings招股说明书prospectus中间汇率middlerate中期报告interimreporting重置成本replacementcost转租赁subleases准改组（美）quasi-reorbganization资本保全capitalmaintenance资本化价值capitalizedvalue资本因素capitalfactor资产负债法asset/libilitymethod存货转让价格inventorytransferprice创立合并consolidation出租人会计accountingforleases-lessor持有/(产损益)holdinggainslosses持仓盈亏opsitiongainandloss承租人会计accountingforleases-leasee成本回收法costrecoverymethod纵向合并Verticalintegration综合变动generalchange子公司权益变动changeinownershipofasubsidiary子公司subsidiarycompany资源税resourcestax成本法costmethod财产信托会计（美）fiduciaryaccounting财产税propertytax部分分摊法partialallocation不合并子公司unconsolidatedsubsidiaries最低退休金负债（美）minimumliability租赁leases租金rents表融资off-balance-sheetfinancing比例合并（美）proportionateconsolidtion保证金法depositmethod资本资产定价模型capitalassetpricingmodel成本会计成本会计会计术语名称英文名称关联业务往来国有资本经营预算制度能源审计投资中心利润中心酌量性费用中心收入中心固定成本fixedcost标准成本中心作业成本计算法直接人工成本差异directlaborvariance直接材料成本差异directmaterialvariance在产品计价work-in-processcosting联产品成本计算jointproductscosting生产成本汇总程序accumulationprocessofprocluctioncost制造费用差异manufacturingexpensesvariance实际成本与估计成本actualcostandestimatedcost工资费用分配salarycostsallocation成本曲线costcurve农业生产成本agricultureproductioncost原始成本和重置成本originalcostandreplacementcost工程施工成本直接成本与间接成本directcostandindirectcost可控成本controllablecost制造费用分配manufacturingexpensesallocation理论成本与应用成本theorycostandpracticecost辅助生产成本分配auxiliaryproductioncostallocation期间费用成本控制程序procedureofcostcontrol成本记录costentry,costrecordercostagenda成本计算分批法jobcostingmethod成本计算分步法直接人工成本差异directlaborvariance成本控制方法costcontrolmethod内河运输成本生产费用要素elementsofproductionexpenses历史成本与未来成本historicalcostandfuturecost可避免成本与不可避免成本avoidablecostandunavoidablecost成本计算期costperiod平均成本与个别成本avoragecostandindividualcost社会成本societycost铁路运输成本废品损失spoliageanddefectiveworklosses单位成本与总成本unitcostandtotalcost成本开支范围allowablecost沿海运输成本成本转账costtransfer全面成本控制totalcostcontrol商品销售成本costofmerchandisesold价格差异pricevariance汽车运输成本存置成本holdingcostorcarryingcost已耗成本与未耗成本expiredcostandunex-piredcost航空运输成本相关成本与非相关成本relevantcostandirrelevantcost因素分析法factoranalysisapproach目标成本targetcost成本计算分类法groupcostingmethod远洋运输成本定额成本normcost跨期摊提费用分配inter-periodexpensesallocation计划成本plannedcost数量差异quantityvariance燃料费用分配fuelexpensesallocation定额成本控制制度normcostcontrolsystem定额管理managementnorm可递延成本与不可递延成本deferrablecostandundeferrablecost成本控制标准standardofcostcontrol副产品成本计算by-productcosting责任成本responsibilitycost生产损失核算productionlossaccounting生产成本productioncost预计成本predictedcost成本结构coststructure房地产开发成本主要成本与加工成本primecostsandprocessingcosts决策成本costofdecisionmaking成本计算品种法categorycostingmethod在产品成本work-in-processcost工厂成本factorycost成本考核costassess制造费用manufactruingexpenses动力费用分配powerexpensesallocation趋势分析法trendanalysisapproach成本计算简单法simplecostingmethod责任成本层次levelsofresponsibilitycost对比分析法comparativeanalysisapproach约当产量比例法equivalentunitsmethod原始记录originalrecord可比产品成本分析generalproductcostanalysis预算成本budgetedcosts销售成本costofgoodssold停工损失lossonworkstoppage等级产品成本计算gradedproductcosting分散核算宏观经济成本macroeconomiccost综合费用分配compositeexpensesallocation全部成本absorptioncost集中核算商品采购成本merchandiseprocurementcost成本考核指标costexammingtarget闲置成本idlecost账面成本costofbookvalue主要产品单位成本分析再生产成本costofreproduction增量成本incremantalcost成本控制costcontrol全部产品成本分析成本流程costflow内部成本报表internalcoststatement成本计算方法costingmethod成本计算对象costingobjective成本计算单位costingunit成本计划完成情况分析成本计划管理体系plannedmanagementsystemofcost成本计划costplan成本会计costaccounting成本核算原则principleofcosting成本核算程序costaccountingqrocedures成本核算成本costingaccount成本核算costing成本归集costaccumulation成本管理costmanagement成本分析costanalysis成本分配ocstallocation成本分类账costledger成本分类costclassifiction成本费用界限成本调整costadjustment成本差异costvariance成本报告costingreport成本cost车间成本workshopcost厂内经济核算制internalbusinessaccountingsystem厂内结算价格internalsettlementprices产品寿命周期成本productlifecyclecost产品成本项目costitemsofproduct产品成本技术经济分析产品成本计划theplanofproductcosts产品成本productcost产成品成本finishedproductcost财务成本与管理成本financialcostandmanegementcost材料费用分配materialcostsallocation不可控成本uncontrollablecost标准成本控制制度standardcostcontrolsystem标准成本standardcost比率分析法rationanalysisapporach报告成本reportingcost半成品成本semi-finishedproductcost管理会计管理会计会计术语名称英文名称绩效考评试点政治风险politicalrisk再开票中心reinvoicingcenter现代管理会计专门方法specialmethodsofmodernmanagementaccounting现代管理会计modernmanagementaccounting提前支付与延期支付LeadsandLags特许权使用管理费feesandroyalties跨国资本成本的计算thecostofcapitalforforeignlnuertments跨国运转资本会计multinationalworkingcapitalmanagement跨国经营企业业绩评价multinationalperformanceevaluation经济风险管理managingeconomicexposure交易风险管理managingtransactionexposure换算风险管理managingtranslationexposure国际投资决策会计foreignprojectappraisal国际投资决策会计foreignprojectappraisal国际存货管理internationalinventorymanagement股利转移dividendkemittances公司内部贷款intercompanyloans冻结资金转移repatriatingblockedfunds冻结资金保值maintainingthevalueofblockedfunds调整后的净现值adjustednetpresentvalue企业财务会计企业财务会计会计术语名称英文名称管理层收购MBO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CFO预算外资金企业财务businessfinance期权市场optionmarket期货市场futuremarket可转让定期存单市场negotiableCDmarket货币市场moneymarket黄金市场goldmarket国有独资公司股份有限公司companylimitedbyshares股份两合公司limitedpactnership公司company二级市场securitysecondarymarket独资企业soleproprietorship店头市场over-the-counter-market承兑市场acceptancemarket拆借市场lendingmarket财务制度financialregulations财务政策financialpolicy财务预测financialforecast财务控制financialcontrol金融市场financialmarket财务决策financialdecision财务监督financialcupervision财务计划financialplanning财务活动financialactivities财务管理组织organizationoffinancialmanagement一级市场securityprimarymarket无限责任公司companyofunlimitedliability外汇市场foreignexchangemarket贴现市场dixcountmarket企业组织形式formsofenterpriseorganization财务管理职能thefunctionsoffinaneialmanagement财务管理原则theprincipleoffinancialmanagement财务管理内容thecontentoffinancialmanagement财务管理目标financialmanagementobjectives财务管理环境financialmanagementenvironment证券交易所stockexchange证券市场securitiesmarket资本市场capitalmarket有限责任公司companyoflimitedliability财务管理环节thecycleoffinancialmanagemten财务管理对象objectsoffinancialmanagement财务管理financialmanagment财务分析financialanalysis会计总论会计总论会计术语名称英文名称配比原则matching旅游、饮食服务企业会计accountingoftourinsmandservice施工企业会计accountingofconstructionenterprises民航运输企业会计accountingofcivilaviationtransportationenterprises企业会计businessaccounting商品流通企业会计accountingofcommercialenterprises权责发生制原则accrualbasis农业会计accountingofagziculturalenterprises实现原则realizationprinciple历史成本原则pringcipleofhistoricalcost外商投资企业会计accountingofenterpriseswithforeigninvestment通用报表all-purposefinancialstatements铁路运输企业会计accountingofrailwaytransportationenterprises所有者权益ownersequity所有者权益ownersequity实质重于形式substanceoverform修正性惯例principlleofexceptions信息系统论informationsystemperspective相关性原则relevance微观会计micro-accounting客观性原则objectivity可比性原则comparability谨慎性原则prudence金融企业会计accountingoffinacialinstitutions交通运输企业会计accountingofcommunicationandtransportationenterprises建设单位会计accountingofconstructionunits记账本位币recordingcurrency计量属性measurementattributes及时性原则timeliness货币计量monetarymeasurement会计准则accountingstandards会计主体accountingentity会计职业道德accountingprofessionalethics会计职能functionsofaccounting会计预测accountingforecasting会计要素accountingelements会计研究accountingresearch会计学科体系accountingsciencesystem会计学accounting会计信息accountinginformation会计任务targetsofaccountingactivities会计人员accountingpersonnels会计确认accountingrecognition会计目标accountingobjective会计理论结构theoreticalstructureofaccounting会计理论accountingtheory会计控制accountingcontrol会计决策accountingdecisionmaking会计监督accountingsupervision会计假设accountingassumption会计记录accountingrecords会计计量accountingmeasurement会计机构accountingdepartment会计环境accountingenvironment会计核算financialaccounting会计管理体制systemofaccountingadmintstration会计分期accountingperiods会计对象accountingobject会计等式accountingequation会计本质natureofaccounting会计报表accountingstatements宏观会计macro-accounting会计accounting汇总报表combinationstatements划分资本性支出与收益性支出原则distinguishmentoetweencapitalexpenditureandrevenueexpenditiure合并报表consolidatedfiancialstatements管理活动论managementactivitiesperspective管理会计managementaccounting管理工具论manegementtoolperspective股份制企业会计accountingofstockcompanies公认会计原则generallyacceptedaccountingprinciple,GAAP公共会计publicaccounting工业会计accountingofindustrialenterprises个别报表individualstatements高新技术企业会计accountingofhightechnologyenterprises负债liability费用expense反馈价值feedbackvalue对外经济合作企业会计accountingofforeigneconomiccooperationenterprises对外报表externalstatements对内报表internalstatements一致性原则consistency艺术论artperspective房地产开发企业会计accountingofrealestateenterprises邮电通信企业会计accountingofpostandtelecommonicationenterprises预测价值forecastvalue真实与公允trueandfairview持续经营goingconcern成本报表coststatement财务会计原则finanicialaccountingprinciples财务会计概念框架financialaccountingconceptualframework财务会计financialaccounting政府及非营利组织会计governmentaiandnon-profitorganizationaccounting重要性原则materiality专用报表specialpurposefinancialstatements资产assets资金funds资金运动fundsmovement财务报告financialreport财务报表要素elementsoffinancialstatements财务报表financialstatements币值稳定假设constant-dollarassumption保险企业会计accountingofinsurancecompanies政府及非盈利组织会计政府及非盈利组织会计会计术语名称英文名称预算周转金publicfinance-budgetaryrevolvingfund预算举借债务publicfinance-debts预算结余budgetsurplus中国预算会计governmentalandnon-profitoragnizationaccountinginChina预拨款项appropriationinadvance医院资产saaetsofhospitals医院支出expendituresofhospitals医院预算管理办法hbdgetmanagementnethodofhospital医院收入revenuesofhospitals医院结余surplusofhospitals医院基金fundsofhospitals医院会计制度accountingregulationsrorhospitals医院会计科目chartofaccountsforhospitals医院会计报表分析analysisofaccountingstatementsofhospitals医院会计报表accountingstatementsofhospitals医院会计hospitalaccounting医院负债liabilitiesofhospitals医院财务制度financialregulationsforhospitals一般预算支出generalbudgetexpenditure一般预算收入generalbudgetrevenue行政单位资产assetsofgovernmentalunits行政单位支出expendituresofgovernmentalunits行政单位暂付款prepaymentsofgovernmentalunits行政单位暂存款depositepayableofgovernmentalunits行政单位预算管理办法budgetmanagementmethodofgovernmentalunits行政单位收入revenuesofgovernbmentalunits行政单位年终清理和结转yearendcheckingandclosingofgovernmentalunits行政单位净资产netassetsofgovernmentalunits行政单位经费支出fundexpendituresofgovernmentalunits行政单位结余surplusofgovernmentalunits行政单位会计制度accountingregulationsofgovernmentalunits行政单位会计报表分析analysisofaccounting行政单位会计accountingofgovernmentalunits行政单位固定基金fixedfundsofgovernmentalunits行政单位负债liabilitiesofgovernmentalunits行政单位财务规则financialrulesofgovernmentalunits行政单位拨入经费appropriatedfundsofgovernmentalunits事业收入事业单位资产assetsfornon-profitorganiz-ations事业单位专用基金specialfundsnon-profitorganizations事业单位支出expenditureofnon-profitorganization事业单位预算管理方式budgetmanagementmethodsfornon-profitorganyzation’s事业单位应缴款项agentfundsandtaxpaybalenon-profitorganization事业单位收入revenuefornon-profitorganization事业单位流动资产currentassetsfornon-profitorganizations事业单位净资产netassetsfornon-profitorganizations事业单位借入款项loansnon-profitorganization事业单位结余surplusofnon-profitgorganizaiton事业单位基金generalfundsnon-profitorganizations事业单位会计准则accountingstandardsfornon-profitrganizations事业单位会计accountingfornon-profitorganizations事业单位固定资产f