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类型会计 术语.docx

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    会计 术语.docx
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    1、会计术语英汉对照表初级会计 初级会计 会计术语名称英文名称 对账(checking) 对应账户(corresponding accounts) 定期清查(Periodic checking method) 定期盘存制(periodic inventory system) 订本式账簿(bound book) 调整账户(adjustment accounts) 调整分录(adjusting journal entry) 单式记账凭证(single account title voucher) 单式记账法(single-entry bookkeeping) 从属账户(Secondary accoun

    2、ts) 成本计算账户(costing accounts) 财产清查(physical inventory) 簿记(bookkeeping) 不定期清查(non-periodic checking method) 补充登记法(correction by extre recording) 表外账户(off-balance sheet accounts) 备抵账户(provision accounts) 备抵附加账户(provision and adjunct accounts) 备查账簿(memorandvn) 序时账簿(book of chronological entry) 一次凭证(sing

    3、le-record document) 银行存款日记账(deposit journal) 永续盘存制(perpetual inventory system) 原始凭证(source document) 暂记账户(suspense accounts) 增减记账法(increase-decrease bookkeeping) 债权结算账户(accounts for settlement of claim) 债权债务结算账户(accounts for settlement of claim and debt) 债务结算账户(accounts for settlement of debt) 账户(ac

    4、count) 账户编号(Account number) 账户对应关系(debit-credit relationship) 账项调整(adjustment of account) 专用记账凭证(special-purpose voucher) 转回分录(reversing entry) 资金来源账户(accounts of sources of funds) 资产负债账户(balance sheet accounts) 转账凭证(transfer voucher) 资金运用账户(accounts of applications of funds) 自制原始凭证(internal source

    5、document) 总分类账簿(general ledger) 总分类账户(general account) 附加账户(adjunct accounts) 付款凭证(payment voucher) 分类账簿(ledger) 多栏式日记账核算形式(bookkeeping procedure using columnar journal) 结账(closing account) 结账分录(closing entry) 借贷记账法(debit-credit bookkeeping) 局部清查(partial check) 卡片式账簿(card book) 跨期摊提账户(inter-period a

    6、llocation accounts) 累计凭证(multiple-record document) 联合账簿(compound book) 明细分类账簿(subsidiary ledger) 明细分类账户(subsidiary account) 盘存账存(inventory accounts) 平行登记(parallel recording) 全面清查(complete check) 日记总账(combinod journal and ledger) 日记总账核算形式(bookkeeping procedure using summarized journal) 三式记账法(triple-e

    7、ntry bookkeeping) 实账户(real accounts) 试算表(trial balance) 试算平衡(trial balancing) 收付记账法(receipts-payment bookkeeping) 收款凭证(receipt voucher) 损益表账户(income statement accounts) 通用记账凭证(general purpose voucher) 通用日记账核算形式(bookkeeping procedure using general journal) 外来原始凭证(source document from outside) 现金日记账(c

    8、ash journal) 虚账户(nominal accounts) 汇总原始凭证(cumulative source document) 汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) 工作底稿(working paper) 复式记账凭证(mvltiple account titles voucher) 复式记账法(Double entry bookkeeping) 复合分录(compound entry) 划线更正法(correction by drawing a straight ling) 汇总原始凭证(cumulativ

    9、e source document) 会计凭证(accounting documents) 会计科目表(chart of accounts) 会计科目(account title) 红字更正法(correction by using red ink) 会计核算形式(bookkeeping procedures) 过账(posting) 会计分录(accounting entry) 会计循环(accounting cycle) 会计账簿(Book of accounts) 活页式账簿(loose-leaf book) 集合分配账户(clearing accounts) 计价对比账户(matchi

    10、ng accounts) 记账方法(bookkeeping methods) 记账规则(recording rules) 记账凭证(voucher) 记账凭证核算形式(Bookkeeping proced ureusing vouchers) 记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) 简单分录(simple entry) 结算账户(settlement accounts) 中级会计 中级会计 会计术语名称英文名称 期间费用Period Expense 收入的确认recognition of reve

    11、nue 公司债券发行价格corporate bond issuing price 固定资产折旧depreciation of fixed assets 可转换债券convertible bonds 公司债券利息摊销加速折旧法accelerated depreciation methods 营业外收支净额net non-operating income and expenditure 公司债券利率interest rate on debenture 应收账款出借assignment of accounts receivable 无担保债券debenture bonds 后进先出法last-in,

    12、first-out,LIFO 其他货币资金Other monetary assets 应付票据贴现discount on notes payable 先进先出去first-in,first-out缩写FIFO 在发建工程constructions in process 固定资产更换与固定资产改良improvements and replacements of fixed assets 实地盘存制periodic inventory system 收益总括观点all-inclusive concept of income 损益表法Income statement approach 可变现净值法n

    13、et realizable value 应付福利费Accrued welfarism 基本业务利润固定资产扩建additions of fixed assets 债券赎回应交折基金旧应收账款出售sale or factoring of accounts receivable 或有负债contingent liability 销货退回与折让sales returns and allowances 零售价格法retail method 现金折扣cash discount 特定履行法 其他业务利润公司债券bonds payable 销售法sale method 应付票据notes payable 认

    14、股权stock rights 固定资产修理repairs and maintenance of fixed assets 有担保债券mortgage bonds 销售费用selling expenses 应付股利dividends payable 基本生产旧应收票据notes receivable 无形资产intangible assets 收款法collection method 所得税income tax 流动负债current liabilities 生产法production method 计划成本核算废弃和生置法retirement and replacement method 盘存

    15、法inventory method 流动资产current assets 购货折扣purchases discounts 商誉goodwill 应收账款accounts receivable 投资收益investment income 营业利润operating income 预提费用股本capital stock 企业管理费旧公司债券偿还redemption of bonds 坏账bad debts 固定资产重估价revaluations of fixed assets 银行存款cash in bank 固定资产fixed assets 利润总额利润分配profit distribution

    16、 应计费用accrued expense 商标权trademarks and tradenames 全部履行法净利润net income 应付利润profit payable 未分配利润Undistributed profits 收益债券income bonds 货币资金Cash and cash equivalents 利息资本化capitalization of interests 法定公益金Statutory welfare reserve 工程物资engineer material 预付账款advance to supplier 其他应收款other receivables 现金cas

    17、h 预收账款Advance Received from Customers 公司债券发行corporate bond floatation 应付工资wages payable 实收资本paid-in capital 盈余公积surplus reserves 管理费用Management FeeManagement Fees 土地使用权股利dividend 应交税金taxes payable 流动资金负商誉negative goodwill 费用的确认recognition of expense 短期投资temporary investment 短期借款Short-term Borrowing

    18、递延资产deferred charges 低值易耗品Low-value consumption goods/Low value consumbles 当期经营观点current operating concept of income 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effects of inventory errors 折旧旧depreciation 折旧方法depreciation method 折旧率depreciation rate 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hou

    19、sing fund 重置成本法replacement costing 专项物资旧专项资产旧专有技术know-how 专营权franchises 资本公积capital reserves 资产负债表法资金占用和资金来源旧自然资源natural resources 存货inventory 车间经费旧偿债基金sinking fund 长期应付款long-term payables 长期投资long-term investments 长期借款long-term loans 长期负债long-term liability of long-term debt 财务费用financing expenses

    20、拨定留存收益appropriated retained earnings 标准成本法standard costing 变动成本法variable costing 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independent director 市场附加值Market Value Added,MVA 投资中心Investment Center 利润中心Profit Center 酌量性费用中心Discretionary Expense Centers 收入中心revenue center 合并前利润preacquisition

    21、 income 现金分配计划cash distribution plan 安全付款表safe payments schedule 合并每股收益consolidated EPS 期货交易市场market of futures transaction 期货交易futures transaction 举债经营融资租赁leveraged lease 金融工具financial instruments 企业集团business qroup 年度报告annual report 内部往来transactions between home office and branches 合伙企业partnership

    22、 enterprise 合并资产负债表consolidated balance sheet 合并主体的所得税会计(美)accounting for income taxes of consolidated entities 合并现金流量表consolidated statement of cash flow 合并价差cost-book value differentials 合并会计报表consolidated financial statements 购买法purchase methed 企业整体价值the value of an enterprise as a whole 权益结合法poo

    23、ling of interest method 期内所得税分摊(美)intraperiod tax allocation 期末存货的未实现损益unrealized profit in ending inventory 公司间的长期资产业务intercompany transactions in long-term assets 名义货币保全maintaining capital in units of money 基金论the fund theory 功能性货币(美)functional currency 汇兑损益exchange gains or losses 合并财务状况变动表consol

    24、idated statement of changes in financial poition 换算损益translation gains or losses 举债经营收购(美)Leveraged buyouts,简称LBC 母公司持股比例变动change in ownership percentage held by parent 交互分配法(美)reciprocal allocation approach 货币项monetary items 合伙清算partnership liquidation 控股合并acquisition of majority interest 关税tariff

    25、名义货币单位units of nominal currency 记账本位币recording currency 经营租赁operating lease 流动非流动性法current/noncurrent method 经济利润economic income 破产受托人清算组会计trustee accounting 联合会计报表combined financial state-ments 权益法equity method 共同费用分配home office-branch expense allocation 货币非货币法monetary/no monetary 利率期货交易interest ra

    26、te futrues transaction 简单权益法simple equity method 汇率exchange rate 母公司parent company 红利法bonus procedure 库藏股法(美)treasury stock approach 劳务因素service factor 精算报告actuariesreport 全面分摊法comprehensive allocation 固定资产投资方向调节税合并费用expenses related to combinations 间接标价法indirect quotation 买入汇率buying rate 期货合约futrue

    27、s contract 混合合并conglomeration 控投公司holding company 股票指数期货stock index futrues 横向销售crosswise sale 固定汇率fixed rate 纳税影响法tax effect method 记账汇率recording rate 横向合并horizontal integration 合并前股利preacquisition dividends 可变现净值net realizable 企业合并会计accounting for business combination 平仓盈亏offset gain and loss 卖出汇率

    28、selling rate 金融期货交易financial futures transaction 会计利润accounting income 合并损益表consolidated income statement 公允价值fair value 期权options 间接控股indirect holding 两笔交易观two-transaction opinion 破产清算bankrupcy liquidation 企业合并business combination 企业论the enterprise theory 商品寄销consignment 权益理论equity theory 融资租赁finan

    29、cing lease 商品期货交易futrues for commodity 商誉法goodwill procedure 生产能力保全maintaining capital in terms of productive capacity 升水premium 少数股东损益minority interest income 少数股东权益minority stockholders interest 上市公告书listed company statment 剩余权益论the residual equity theory 时态法temporal method 实体理论entity theory 实体论th

    30、e entity theory 受托人(美)trustee 特定变动specific change 所得税会计income tax accounting 所得税的跨期分摊interqeriod tax allocation 税务会计tax accounting 售后回租sale-leaseback 耕地占用税个人所得税personal income tax 个人财务报表(美)personal financial state-ments 改组计划(美)reorganization plan 改组reorganization 复杂权益法complex equity method 附属公司assoc

    31、iated company 负权人偿金dividend 浮动汇率floating rate 分支机构会计accounting for branch 推定赎回损益constructive gains and losses on bonds 推定赎回constructive retirement 投机spculation 贴水discount 特定物价指数specific price index 分支机构branch 分期收款销货installment sales 分次清算installment liquidation 分部报告segmental reporting 房地产收入real estat

    32、e revenue 房地产成本cost of real setate 房地产real estate 多种汇率法multiply exchange rate 对境外实体的净投资net investment in foreign entities 订量单位units of measurement 递延法deffered method 当代理论contemporary theory 单一汇率法singal method 退休金pension plan 退休金会计(美)accounting for pension plan 退休金给付义务(美)pension benefit obligations 退

    33、休金成本净额(美)net periodic pension cost 退休基金资产(美)pension plan assets 流转会计accoung for circulatin tax 合伙权益的转让(美)assignment of partnership interest 购买力损益purchasing power gains or loosses 非货币性项目nonmonetary items 单行合并(美)one-line consolidation 外汇foreign exchange 外币会计报表foreign currency statements 外币折算风险foreign

    34、curency translation risk 外币统账法recording-currency method 外币套期保值hedge 外币投资风险foreign curency investment risk 外币资产风险foreign currency assets risk 外币会计报表折算translation of foreign currency statements 外币兑换风险foreign currency exchange risk 外币承诺foreign currency commitment 外币负债风险foreign crurency liability risk 外

    35、币持有风险foreingn currency holding risk 外币分账法original-currency method 外币foreign currency 外币业务foreign currency transaction 吸收合并merger 物价变动会计accounting for price changes 无偿债能力insolvency 完全合并full consolidation 物价指数price index 物价变动price changes 完全应计法full accrual method 物价总指数general price index 外汇期货交易foreign

    36、 exchange frtrues transaction 下推会计(美)push-down accounting 先折算后调整法translation-remeasurement method 现行成本/稳值货币会计current cost/general purchasing power accountin 现行成本crurent cost 现行成本会计current cost accounting 先调整后折算法remeasurement-translation method 销售代理处sales agency 相互持股mutual holdings 相对账户调节reconciliati

    37、on of home office and branch accounts 新合伙人入伙admission of a new parther 向上销售upstream sale 衍生金融工具derivative financial instru-ments 销售式融资租赁sales-type financing lease 向下销售downstream sale 消费税consumer tax 一笔交易观one-transaction opinion 业主权论the proprietorship theory 一般物价水准会计general price level accounting 一般购

    38、买力单位units of general purchasing power 一般购买力保全maintaining capital in units of general purchasing power 印花税stamp tax 应付税款法taxes payable method 营业亏损抵免operating loss carrybacks and carryforwards 以外币表示的应收款项或应付款项receivables ofr payables denominated in foreign currency 一次总付清算lump-sum qartnership liquidatio

    39、n 营业税husiness tax 永久性差异permanent difference 原合伙人退伙retirement of initial partner 原始成本historical cost 远期汇率forward rate 时间性差异timing difference 暂时性差异temporary difference 增值表value added statement 债权人会议committee representation 债务重整debt restructurings 账面汇率recorded rate 直接融资租赁direct financing lease 直接标价法dir

    40、ect quotation 直接控股direct holdings 招股说明书prospectus 中间汇率middle rate 中期报告interim reporting 重置成本replacement cost 转租赁subleases 准改组(美)quasi-reorbganization 资本保全capital maintenance 资本化价值capitalized value 资本因素capital factor 资产负债法asset/libility method 存货转让价格inventory transfer price 创立合并consolidation 出租人会计acc

    41、ounting for leases-lessor 持有/(产损益)holding gains losses 持仓盈亏opsition gain and loss 承租人会计accounting for leases-leasee 成本回收法cost recovery method 纵向合并Vertical integration 综合变动general change 子公司权益变动change in ownership of a subsidiary 子公司subsidiary company 资源税resources tax 成本法cost method 财产信托会计(美)fiduciar

    42、y accounting 财产税property tax 部分分摊法partial allocation 不合并子公司unconsolidated subsidiaries 最低退休金负债(美)minimum liability 租赁leases 租金rents 表融资off-balance-sheet financing 比例合并(美)proportionate consolidtion 保证金法deposit method 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标准成本中心作业成本计算法直接人工成本差

    43、异direct labor variance 直接材料成本差异direct material variance 在产品计价work-in-process costing 联产品成本计算joint products costing 生产成本汇总程序accumulation process of procluction cost 制造费用差异manufacturing expenses variance 实际成本与估计成本actual cost and estimated cost 工资费用分配salary costs allocation 成本曲线cost curve 农业生产成本agriculture production cost 原始成本和重置成本original cost and replacement c

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