會(huì)計(jì)英語(yǔ)術(shù)語(yǔ)
計(jì)英語(yǔ)術(shù)語(yǔ) 國(guó)際會(huì)計(jì)術(shù)語(yǔ)英漢對(duì)照 Account 帳戶 Accounting system 會(huì)計(jì)系統(tǒng) American Accounting Association 美國(guó)會(huì)計(jì)協(xié)會(huì) American Institute of CPAs 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì) Audit 審計(jì) Balance sheet 資產(chǎn)負(fù)債表 Bookkeepking 簿記 Cash flow prospects 現(xiàn)金流量預(yù)測(cè) Certificate in Internal Auditing 內(nèi)部審計(jì)證書 Certificate in Management Accounting 管理會(huì)計(jì)證書 Certificate Public Accountant注冊(cè)會(huì)計(jì)師 Cost accounting 成本會(huì)計(jì) External users 外部使用者 Financial accounting 財(cái)務(wù)會(huì)計(jì) Financial Accounting Standards Board 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì) Financial forecast 財(cái)務(wù)預(yù)測(cè) Generally accepted accounting principles 公認(rèn)會(huì)計(jì)原則 General-purpose information 通用目的信息 Government Accounting Office 政府會(huì)計(jì)辦公室 Income statement 損益表 Institute of Internal Auditors 內(nèi)部審計(jì)師協(xié)會(huì) Institute of Management Accountants 管理會(huì)計(jì)師協(xié)會(huì) Integrity 整合性 Internal auditing 內(nèi)部審計(jì) Internal control structure 內(nèi)部控制結(jié)構(gòu) Internal Revenue Service 國(guó)內(nèi)收入署 Internal users 內(nèi)部使用者 Management accounting 管理會(huì)計(jì) Return of investment 投資回報(bào) Return on investment 投資報(bào)酬 Securities and Exchange Commission 證券交易委員會(huì) Statement of cash flow 現(xiàn)金流量表 Statement of financial position 財(cái)務(wù)狀況表 Tax accounting 稅務(wù)會(huì)計(jì) Accounting equation 會(huì)計(jì)等式 Articulation 勾稽關(guān)系 Assets 資產(chǎn) Business entity 企業(yè)個(gè)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(fèi)用 Financial statement 財(cái)務(wù)報(bào)表 Financial activities 籌資活動(dòng) Going-concern assumption 持續(xù)經(jīng)營(yíng)假設(shè) Inflation 通貨膨漲 Investing activities 投資活動(dòng) Liabilities 負(fù)債 Negative cash flow 負(fù)現(xiàn)金流量 Operating activities 經(jīng)營(yíng)活動(dòng) 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(rùn) Revenue 收入 Sole proprietorship 獨(dú)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(cuò)誤 error of original entry 原始分錄簿 book of original entry 原則性錯(cuò)誤 error of principle 流動(dòng)資產(chǎn) current assets 流動(dòng)負(fù)債 current liabilities 流動(dòng)比率 current ratio 流動(dòng)抵押品 floating charge 租購(gòu) hire purchase 租購(gòu)公司 hirer 個(gè)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(cuò)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(yíng) quit concern 動(dòng)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(dòng)資產(chǎn) net current assets 速動(dòng)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(fèi) 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(yù) goodwill 貸方 credit 貸項(xiàng)通知單 credit note 貸項(xiàng)通知單(銀行用) credit advice 提用 drawings 提款帳 drawings account 費(fèi)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(bào)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(fèi) 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(fèi)用 indirect expenses, overhead 間接制造成本 factory overhead 開(kāi)帳分錄 opening entries 結(jié)帳分錄 closing entries 短期合營(yíng) joint venture 短期合營(yíng)帳 joint venture account 短期合營(yíng)備忘帳 memorandum joint venture account 結(jié)算票據(jù) honour the bill of exchange 超額利潤(rùn) super profit 資本 capital 資本主 proprietor 資本支出 capital expenditure 資本報(bào)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(jì)利息帳法 interest suspense account method 預(yù)付費(fèi)用 prepaid expenses 預(yù)取收益 receipt in advance 會(huì)計(jì)等式 accounting equation 損益帳 profit and loss account 損益計(jì)算 income determination 過(guò)帳 posting 資產(chǎn) assets 資產(chǎn)負(fù)債表 balance sheet 資產(chǎn)收回價(jià)值 goods repossessed value 試算表 trial balance 經(jīng)常性項(xiàng)目 recurrent item 溢價(jià) premium 溢價(jià)發(fā)行 issued at premium 催繳股款 call 銀行往來(lái)調(diào)節(jié)表 bank reconciliation statement 復(fù)式簿記 double-entry bookkeeping 說(shuō)明 account for 實(shí)帳戶 real account 對(duì)銷 contra 制成品 finished goods 匯票 bill of exchange, draft 實(shí)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(zhǎng)期預(yù)付租金 long-term prepaid rent 長(zhǎng)期預(yù)付保險(xiǎn)費(fèi) 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(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款 long-term notes , accounts and overdue receivables 長(zhǎng)期應(yīng)收票據(jù) long-term notes receivable 長(zhǎng)期應(yīng)收帳款 long-term accounts receivable 催收帳款 overdue receivables 長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款-關(guān)系人 long-term notes, accounts and overdue receivables- related parties 其它長(zhǎng)期應(yīng)收款項(xiàng) other long-term receivables 備抵呆帳-長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)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(kù)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(qǐng)注明來(lái)自FanE『翻譯中國(guó)』 http;//www.FanE.cn retained earnings (accumulated deficit) 如需轉(zhuǎn)載，請(qǐng)注明來(lái)自FanE『翻譯中國(guó)』 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(qǐng)注明來(lái)自FanE『翻譯中國(guó)』 http;//www.FanE.cn retained earnings-inappropriate (or accumulated deficit) 如需轉(zhuǎn)載，請(qǐng)注明來(lái)自FanE『翻譯中國(guó)』 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(xiàng)資產(chǎn) miscellaneous assets 受限制存款 certificate of deposit - restricted 雜項(xiàng)資產(chǎn) -其它 miscellaneous assets - other 負(fù)債 liabilities ~ 流動(dòng)負(fù)債 current liabilities 短期借款 short-term borrowings(debt) 如需轉(zhuǎn)載，請(qǐng)注明來(lái)自FanE『翻譯中國(guó)』 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(jià) 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(fèi)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(yíng)業(yè)稅 accrued VAT payable 應(yīng)付稅捐 -其它 accrued taxes payable- other 其它應(yīng)付費(fèi)用 other accrued expenses payable ~ 其它應(yīng)付款 other payables 應(yīng)付購(gòu)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(jià) 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(xiàng)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(yíng)業(yè)周期內(nèi)到期長(zhǎng)期負(fù)債 long-term liabilities -current portion 一年或一營(yíng)業(yè)周期內(nèi)到期公司債 corporate bonds payable - current portion 一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期借款 long-term loans payable - current portion 一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng) long-term notes and accounts payable due within one year or one operating cycle 一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng)-關(guān)系人 long-term notes and accounts payables to related parties - current portion 其它一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期負(fù)債 other long-term lia- bilities - current portion ~ 其它流動(dòng)負(fù)債 other current liabilities 銷項(xiàng)稅額 VAT received(or output tax) 如需轉(zhuǎn)載，請(qǐng)注明來(lái)自FanE『翻譯中國(guó)』 http;//www.FanE.cn 暫收款 temporary receipts 代收款 receipts under custody 估計(jì)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(qǐng)注明來(lái)自FanE『翻譯中國(guó)』 http;//www.FanE.cn往來(lái) owners current account 同業(yè)往來(lái) current account with others 其它流動(dòng)負(fù)債-其它 other current liabilities - others 長(zhǎng)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(qǐng)注明來(lái)自FanE『翻譯中國(guó)』 http;//www.FanE.cn價(jià) premium(discount) 如需轉(zhuǎn)載，請(qǐng)注明來(lái)自FanE『翻譯中國(guó)』 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(huì)計(jì)英語(yǔ)術(shù)語(yǔ)