會計英語術(shù)語
計英語術(shù)語 國際會計術(shù)語英漢對照 Account 帳戶 Accounting system 會計系統(tǒng) American Accounting Association 美國會計協(xié)會 American Institute of CPAs 美國注冊會計師協(xié)會 Audit 審計 Balance sheet 資產(chǎn)負(fù)債表 Bookkeepking 簿記 Cash flow prospects 現(xiàn)金流量預(yù)測 Certificate in Internal Auditing 內(nèi)部審計證書 Certificate in Management Accounting 管理會計證書 Certificate Public Accountant注冊會計師 Cost accounting 成本會計 External users 外部使用者 Financial accounting 財務(wù)會計 Financial Accounting Standards Board 財務(wù)會計準(zhǔn)則委員會 Financial forecast 財務(wù)預(yù)測 Generally accepted accounting principles 公認(rèn)會計原則 General-purpose information 通用目的信息 Government Accounting Office 政府會計辦公室 Income statement 損益表 Institute of Internal Auditors 內(nèi)部審計師協(xié)會 Institute of Management Accountants 管理會計師協(xié)會 Integrity 整合性 Internal auditing 內(nèi)部審計 Internal control structure 內(nèi)部控制結(jié)構(gòu) Internal Revenue Service 國內(nèi)收入署 Internal users 內(nèi)部使用者 Management accounting 管理會計 Return of investment 投資回報 Return on investment 投資報酬 Securities and Exchange Commission 證券交易委員會 Statement of cash flow 現(xiàn)金流量表 Statement of financial position 財務(wù)狀況表 Tax accounting 稅務(wù)會計 Accounting equation 會計等式 Articulation 勾稽關(guān)系 Assets 資產(chǎn) Business entity 企業(yè)個體 Capital stock 股本 Corporation 公司 Cost principle 成本原則 Creditor 債權(quán)人 Deflation 通貨緊縮 Disclosure 批露 Expenses 費用 Financial statement 財務(wù)報表 Financial activities 籌資活動 Going-concern assumption 持續(xù)經(jīng)營假設(shè) Inflation 通貨膨漲 Investing activities 投資活動 Liabilities 負(fù)債 Negative cash flow 負(fù)現(xiàn)金流量 Operating activities 經(jīng)營活動 Owners equity 所有者權(quán)益 Partnership 合伙企業(yè) Positive cash flow 正現(xiàn)金流量 Retained earning 留存利潤 Revenue 收入 Sole proprietorship 獨資企業(yè) Solvency 清償能力 Stable-dollar assumption 穩(wěn)定貨幣假設(shè) Stockholders 股東 Stockholders equity 股東權(quán)益 Window dressing 門面粉飾 原始分錄錯誤 error of original entry 原始分錄簿 book of original entry 原則性錯誤 error of principle 流動資產(chǎn) current assets 流動負(fù)債 current liabilities 流動比率 current ratio 流動抵押品 floating charge 租購 hire purchase 租購公司 hirer 個體 entity 差額承上 balance brought down 差額承前 balance brought forward 差額轉(zhuǎn)下 balance carried down 帳戶 account 透支 overdraft 透支額度 facility extent 名調(diào)亂錯誤 error of commission 現(xiàn)金日記簿 cash book 現(xiàn)金收支帳 receipts and payments account 現(xiàn)金折扣 cash discount 虛帳戶 nominal account 凈損失 net loss 累積基金 accumulated fund 停止經(jīng)營 quit concern 動用資金 capital employed 專利稅 royalty 專利權(quán) patent 貨物寄銷帳 goods sent on consignment account 票面值 par value 接納 accept 凈流動資產(chǎn) net current assets 速動比率 liquidity ratio 寄銷 consignment 寄銷人 consignor 寄銷帳 consignment account 票據(jù)拒付手續(xù)費 noting charges 票據(jù)貼現(xiàn) discounting bill of exchange 組織大綱 memorandum of association 組織章程 articles of association 商譽 goodwill 貸方 credit 貸項通知單 credit note 貸項通知單(銀行用) credit advice 提用 drawings 提款帳 drawings account 費用 expenses 期未存貨 closing stock 期初存貨 opening stock 單式簿記 single-entry bookkeeping 備忘 memorandum 補(bǔ)助分類帳 subsidiary account 報表 statement 貼現(xiàn) discount 發(fā)票 invoice 發(fā)票人 drawer 間接工資 indirect wages 貼現(xiàn)手續(xù)費 discounting charge 普通股 ordinary shares 普通日記簿 general journal 普通原始簿 general book of original entry 間接原料 indirect material 間接費用 indirect expenses, overhead 間接制造成本 factory overhead 開帳分錄 opening entries 結(jié)帳分錄 closing entries 短期合營 joint venture 短期合營帳 joint venture account 短期合營備忘帳 memorandum joint venture account 結(jié)算票據(jù) honour the bill of exchange 超額利潤 super profit 資本 capital 資本主 proprietor 資本支出 capital expenditure 資本報酬率 return on capital employed 零用現(xiàn)金憑單 petty cash voucher 零用現(xiàn)金簿 petty cash book 債權(quán)人 creditor 債券 debenture 預(yù)計利息帳法 interest suspense account method 預(yù)付費用 prepaid expenses 預(yù)取收益 receipt in advance 會計等式 accounting equation 損益帳 profit and loss account 損益計算 income determination 過帳 posting 資產(chǎn) assets 資產(chǎn)負(fù)債表 balance sheet 資產(chǎn)收回價值 goods repossessed value 試算表 trial balance 經(jīng)常性項目 recurrent item 溢價 premium 溢價發(fā)行 issued at premium 催繳股款 call 銀行往來調(diào)節(jié)表 bank reconciliation statement 復(fù)式簿記 double-entry bookkeeping 說明 account for 實帳戶 real account 對銷 contra 制成品 finished goods 匯票 bill of exchange, draft 實際成本 actual cost 截線 enter short 其它資產(chǎn) other assets 遞延資產(chǎn) deferred assets 債券發(fā)行成本 deferred bond issuance costs 長期預(yù)付租金 long-term prepaid rent 長期預(yù)付保險費 long-term prepaid insurance 遞延所得稅資產(chǎn) deferred income tax assets 預(yù)付退休金 prepaid pension cost 其它遞延資產(chǎn) other deferred assets 閑置資產(chǎn) idle assets 閑置資產(chǎn) idle assets 長期應(yīng)收票據(jù)及款項與催收帳款 long-term notes , accounts and overdue receivables 長期應(yīng)收票據(jù) long-term notes receivable 長期應(yīng)收帳款 long-term accounts receivable 催收帳款 overdue receivables 長期應(yīng)收票據(jù)及款項與催收帳款-關(guān)系人 long-term notes, accounts and overdue receivables- related parties 其它長期應(yīng)收款項 other long-term receivables 備抵呆帳-長期應(yīng)收票據(jù)及款項與催收帳款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables 出租資產(chǎn) assets leased to others 出租資產(chǎn) assets leased to others 出租資產(chǎn) -重估增值 assets leased to others - incremental value from revaluation 累積折舊 -出租資產(chǎn) accumulated depreciation - assets leased to others 存出保證金 refundable deposit 資本公積- 庫藏股票交易 additional paid-in capital - treasury stock trans- actions 保留盈余(或累積虧損) 如需轉(zhuǎn)載，請注明來自FanE『翻譯中國』 http;//www.FanE.cn retained earnings (accumulated deficit) 如需轉(zhuǎn)載，請注明來自FanE『翻譯中國』 http;//www.FanE.cn 法定盈余公積 legal reserve 法定盈余公積 legal reserve 特別盈余公積 special reserve 意外損失準(zhǔn)備 contingency reserve 改良擴(kuò)充準(zhǔn)備 improvement and expansion reserve 償債準(zhǔn)備 special reserve for redemption of liabilities 其它特別盈余公積 other special reserve 未分配盈余(或累積虧損) 如需轉(zhuǎn)載，請注明來自FanE『翻譯中國』 http;//www.FanE.cn retained earnings-inappropriate (or accumulated deficit) 如需轉(zhuǎn)載，請注明來自FanE『翻譯中國』 http;//www.FanE.cn 累積盈虧 accumulated profit or loss 前期損益調(diào)整 prior period adjustments 本期損益 net income or loss for current period 雜項資產(chǎn) miscellaneous assets 受限制存款 certificate of deposit - restricted 雜項資產(chǎn) -其它 miscellaneous assets - other 負(fù)債 liabilities ~ 流動負(fù)債 current liabilities 短期借款 short-term borrowings(debt) 如需轉(zhuǎn)載，請注明來自FanE『翻譯中國』 http;//www.FanE.cn 銀行透支 bank overdraft 銀行借款 bank loan 短期借款 -業(yè)主 short-term borrowings - owners 短期借款 -員工 short-term borrowings - employees 短期借款 -關(guān)系人 short-term borrowings- related parties 短 期借款 -其它 short-term borrowings - other 應(yīng)付短期票券 short-term notes and bills payable 應(yīng)付商業(yè)本票 commercial paper payable 銀行承兌匯票 bank acceptance 其它應(yīng)付短期票券 other short-term notes and bills payable 應(yīng)付短期票券折價 discount on short-term notes and bills payable 應(yīng)付票據(jù) notes payable 應(yīng)付票據(jù) notes payable 應(yīng)付票據(jù) -關(guān)系人 notes payable - related parties 其它應(yīng)付票據(jù) other notes payable 應(yīng)付帳款 accounts pay able 應(yīng)付帳款 -關(guān)系人 accounts payable - related parties 應(yīng)付所得稅 income taxes payable 應(yīng)付所得稅 income tax payable 應(yīng)付費用 accrued expenses 應(yīng)付薪工 accrued payroll 應(yīng)付租金 accrued rent payable 應(yīng)付利息 accrued interest payable 應(yīng)付營業(yè)稅 accrued VAT payable 應(yīng)付稅捐 -其它 accrued taxes payable- other 其它應(yīng)付費用 other accrued expenses payable ~ 其它應(yīng)付款 other payables 應(yīng)付購入遠(yuǎn)匯款 forward exchange contract payable 應(yīng)付遠(yuǎn)匯款 -外幣 forward exchange contract payable - foreign currencies 買賣遠(yuǎn)匯溢價 premium on forward exchange contract 應(yīng)付土地房屋款 payables on land and building purchased 應(yīng)付設(shè)備款 Payables on equipment 其它應(yīng)付款 -關(guān)系人 other payables - related parties 應(yīng)付股利 dividend payable 應(yīng)付紅利 bonus payable 應(yīng)付董監(jiān)事酬勞 compensation payable to directors and supervisors 其它應(yīng)付款 -其它 other payables - other 預(yù)收款項advance receipts 預(yù)收貨款 sales revenue received in advance 預(yù)收收入 revenue received in advance 其它預(yù)收款 other advance receipts 一年或一營業(yè)周期內(nèi)到期長期負(fù)債 long-term liabilities -current portion 一年或一營業(yè)周期內(nèi)到期公司債 corporate bonds payable - current portion 一年或一營業(yè)周期內(nèi)到期長期借款 long-term loans payable - current portion 一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項 long-term notes and accounts payable due within one year or one operating cycle 一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項-關(guān)系人 long-term notes and accounts payables to related parties - current portion 其它一年或一營業(yè)周期內(nèi)到期長期負(fù)債 other long-term lia- bilities - current portion ~ 其它流動負(fù)債 other current liabilities 銷項稅額 VAT received(or output tax) 如需轉(zhuǎn)載，請注明來自FanE『翻譯中國』 http;//www.FanE.cn 暫收款 temporary receipts 代收款 receipts under custody 估計售后服務(wù)/保固負(fù)債 estimated warranty liabilities 遞延所得稅負(fù)債 deferred income tax liabilities 遞延兌換利益 deferred foreign exchange gain 業(yè)主(股東) 如需轉(zhuǎn)載，請注明來自FanE『翻譯中國』 http;//www.FanE.cn往來 owners current account 同業(yè)往來 current account with others 其它流動負(fù)債-其它 other current liabilities - others 長期負(fù)債 long-term liabilities 應(yīng)付公司債 corporate bonds payable 應(yīng)付公司債 corporate bonds payable 應(yīng)付公司債溢(折) 如需轉(zhuǎn)載，請注明來自FanE『翻譯中國』 http;//www.FanE.cn價 premium(discount) 如需轉(zhuǎn)載，請注明來自FanE『翻譯中國』 http;//www.FanE.cn on corporate bonds payable （本文已被瀏覽 2355 次） | | 一貫原則 consistency 人名帳戶 personal account 工作底稿 working paper 已承兌匯票 accepted draft/bill 已發(fā)行股本 issued capital 己催繳股本 called-up capital 己繳股本 paid-up capital 已贖回票據(jù) retired bill 欠付催繳股款 calls in arrear 毛存現(xiàn)金 cash in hand 毛利 gross profit 毛利率 gross profit ratio/margin 毛損 gross loss 日記簿 journal 月結(jié)單 monthly statement 少量余額 minority balance 分配 allocation 分類帳 ledger 公證文件 noting 分?jǐn)?apportionment 加成 ma...
會計英語術(shù)語