会计专业词汇英语翻译-会计学堂

更多资料下载会计学堂官网会计学堂,是深圳快学教育发展有限公司旗下的在线培训平台。成立于2011年，拥有500余人的优秀师资团队，是国内领先的会计实操培训机构。位于深圳南山科技园，是一家以技术和产品驱动的创新性培训机构，在线学员超过200万人次。2015年3月，公司获得知名风险投资公司1000万的A轮融资；12月，会计学堂被腾讯教育评选为在线会计实操培训的第一品牌。获得腾讯课堂“2013、2014年度最佳会计培训机构”荣誉。平台介绍：教学特色：会计学堂脱离了纯理论方式，坚持学会就可以上岗的教学理念，所有讲课老师都是第一线的财务经理、财务总监。会计学堂拒绝大学理论派，以实操为主导。全真全套帐实操系统：会计学堂斥资300万打造的真账实操系统，是唯一一家采用金蝶K3及用友T3结合企业真实业务单据实操的培训机构。学习的内容就是实际工作上岗的内容，学员在动手实操中轻松学会。随时更新的课程：实时更新的课程，会计学堂所有课程均采用最新会准则和政策更新，每个月都会更新课程内容，让学员的学习不会落伍会计专业词汇英语翻译政治风险politicalrisk再开票中心re-invoicingcenter现代管理会计专门方法specialmethodsofmodernmanagementaccounting现代管理会计modernmanagementaccounting提前与延期支付LeadsandLags特许权使用管理费feesandroyalties跨国资本成本的计算thecostofcapitalforforeigninvestments跨国运转资本会计multinationalworkingcapitalmanagement跨国经营企业业绩评价multinationalperformanceevaluation■叩ITIVMgBM 更多资料下载会计学堂官网经济风险管理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dividendremittances公司内部贷款inter-companyloans冻结资金转移repatriatingblockedfunds冻结资金保值maintainingthevalueofblockedfunds调整后的净现值adjustednetpresentvalue配比原则matching旅游、饮食服务企业会计accountingoftourismandservice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accountingofagriculturalenterprises实现原则Urealizationprinciple历史成本原则Uprincipleofhistoricalcost夕卜商投资企业会计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实质量于形式substanceoverform修正性惯例principleofexceptions■叩ITIVMgBM 更多资料下载会计学堂官网信息系统论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accountingoffinancialinstitutions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Uaccountingstandards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accountingpersonnel会计确认accountingrecognition会计目标accountingobjective会计理论结构theoreticalstructureofaccounting■叩ITIVMgBM 更多资料下载会计学堂官网会计理论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systemofaccountingadministration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distinguishmentbetweencapitalexpenditureandrevenueexpenditure合并报表consolidatedfinancialstatements管理活动论managementactivitiesperspective管理会计managementaccounting管理工具论managementtoolperspective股份制企业会计accountingofstockcompanies公认会计原则Ugenerallyacceptedaccountingprinciple,GAAP公共会计publicaccounting工业会计accountingofindustrialenterprises■叩ITIVMgBM 更多资料下载会计学堂官网个别报表individualstatements高新技术企业会计accountingofhightechnologyenterprises负债liability费用expense反馈价值feedbackvalue对夕卜经济合作企业会计accountingofforeigneconomiccooperationenterprises对夕卜报表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accountingofpostandtelecommunicationenterprises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Ufinancialaccountingprinciples财务会计概念框架financialaccountingconceptualframework财务会计financialaccounting政府及非营利组织会计governmentalandnon-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■叩ITIVMgBM 更多资料下载会计学堂官网财务报表financialstatements币值稳定假设constant-dollarassumption保险企业会计accountingofinsurancecompanies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公司债券利息摊销力口速折旧法accelerateddepreciationmethods营业外收支净额公司债券利率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固定资产更换与改良improvementsandreplacementsoffixedassets实地盘存制periodicinventorysystem收益总括观点all-inclusiveconceptofincome损益表法可变现净值法netrealizablevalue应付福利费基本业务利润固定资产扩建additionsoffixedassets应收账款出售saleorfactoringofaccountsreceivable或有负债contingentliability销货退回与折让salesreturnsandallowances■叩ITIVMgBM 更多资料下载会计学堂官网零售价格法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■叩ITIVMgBM 更多资料下载会计学堂官网公司债券偿还redemptionofbonds坏账baddebts固定资产重估价revaluationsoffixedassets银行存款cashinbank固定资产fixedassets利润总额利益分配profitdistribution应计费用accruedexpense商标权trademarksandtradenames全部履行法净利润netincome应付利润profitpayable未分配利润收益债券incomebonds货币资金利息资本化capitalizationofinterests公益金工程物资预付账款advancetosupplier其他应收款otherreceivables现金cash预收账款公司债券发行corporatebondfloatation应付工资wagespayable实收资本paid-incapital盈余公积surplusreserves管理费用土地使用权股利dividend■叩ITIVMgBM 更多资料下载会计学堂官网应交税金taxespayable负商誉negativegoodwill费用的确认recognitionofexpense短期投资temporaryinvestment短期借款short-termloans递延资产deferredcharges低值易耗品当期经营观点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］折旧方法depreciationmethod折旧率depreciationrate支出payment直线法straight-line职工福利基金welfarefund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balancesheet■叩ITIVMgBM 更多资料下载会计学堂官网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比例履行法包装物版权copyrights汇总原始凭证cumulativesourcedocument汇总记账凭证核算形式bookkeepingprocedureusingsummaryvouchers工作底稿workingpaper复式记账凭证multipleaccounttitlesvoucher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■叩ITIVMgBM 更多资料下载会计学堂官网过账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结账closingaccount结账分录closingentry借贷记账法debit-creditbookkeeping局部清查partialcheck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combinedjournalandledger■叩ITIVMgBM 更多资料下载会计学堂官网日记总账核算形式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accountsforsettlement