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1、会计术语中英对照初级会计 初级会计 会计术语名称 对账对应账户定期清查定期盘存制订本式账簿调整账户调整分录单式记账凭证单式记账法从属账户成本计算账户财产清查簿记不定期清查补充登记法表外账户备抵账户备抵附加账户备查账簿序时账簿一次凭证银行存款日记账永续盘存制原始凭证暂记账户增减记账法债权结算账户债权债务结算账户债务结算账户账户账户编号账户对应关系账项调整英文名称 accounts for settlement of claim and debt） bookkeeping procedure using summarized journal） 汇总原始凭证汇总记账凭证核算形式工作底稿复式记账凭证复
2、式记账法复合分录划线更正法汇总原始凭证会计凭证会计科目表会计科目红字更正法会计核算形式过账会计分录会计循环会计账簿活页式账簿 集合分配账户计价对比账户记账方法记账规则记账凭证记账凭证核算形式 记账凭证汇总表核算形式简单分录结算账户编辑 中级会计 中级会计 会计术语名称 期间费用收入的确认公司债券发行价格固定资产折旧可转换债券公司债券利息摊销加速折旧法营业外收支净额公司债券利率应收账款出借无担保债券后进先出法其他货币资金应付票据贴现先进先出去在发建工程与固定资产改良 实地盘存制收益总括观点损益表法可变现净值法应付福利费基本业务利润固定资产扩建债券赎回应交折基金 应收账款出售或有负债销货退回与折让
3、零售价格法现金折扣特定履行法 其他业务利润公司债券销售法英文名称 Period Expense recognition of revenue corporate bond issuing price depreciation of fixed assets convertible bonds accelerated depreciation methods net non-operating income and expenditure interest rate on debenture assignment of accounts receivable debenture bonds la
4、st-in,first-out,LIFO Other monetary assets discount on notes payable first-in,first-out缩写FIFO constructions in process improvements and replacements of fixed assets periodic inventory system all-inclusive concept of income Income statement approach net realizable value Accrued welfarism additions of
5、 fixed assets sale or factoring of accounts receivable contingent liability sales returns and allowances retail method cash discount bonds payable sale method 固定资产更换应付票据认股权固定资产修理有担保债券销售费用应付股利基本生产 应收票据无形资产收款法所得税流动负债生产法计划成本核算废弃和生置法盘存法流动资产购货折扣商誉应收账款投资收益营业利润预提费用股本企业管理费公司债券偿还坏账固定资产重估价银行存款固定资产利润总额利润分配应计费用
6、商标权全部履行法净利润应付利润notes payable stock rights repairs and maintenance of fixed assets mortgage bonds selling expenses dividends payable notes receivable intangible assets collection method income tax current liabilities production method retirement and replacement method inventory method current assets
7、purchases discounts goodwill accounts receivable investment income operating income capital stock redemption of bonds bad debts revaluations of fixed assets cash in bank fixed assets profit distribution accrued expense trademarks and tradenames net income profit payable 未分配利润收益债券货币资金利息资本化法定公益金工程物资预付
8、账款其他应收款现金预收账款公司债券发行应付工资实收资本盈余公积管理费用土地使用权股利应交税金流动资金负商誉费用的确认短期投资短期借款递延资产低值易耗品当期经营观点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折旧旧 折旧方法折旧率支出直线法Undistributed profits income bonds Cash and cash equivalents capitalization of interests Statutory welfare reserve engineer material advance to supplier other receiv
9、ables cash Advance Received from Customers corporate bond floatation wages payable paid-in capital surplus reserves Management FeeManagement Fees dividend taxes payablenegative goodwill recognition of expense temporary investment Short-term Borrowing deferred charges Low-value consumption goods/Low
10、value consumbles current operating concept of income effects of inventory errors depreciation depreciation method depreciation rate payment straight-line 职工福利基金 专项拨款 专利权 patents housing fund 住房基金重置成本法replacement costing know-how franchises 专项物资旧 专项资产 专有技术专营权资本公积capital reserves 资产负债表法资金占用和资金来源旧 自然资源
11、存货natural resources inventory sinking fund long-term payables long-term investments long-term loans车间经费 偿债基金长期应付款长期投资长期借款长期负债财务费用long-term liability of long-term debt financing expenses 拨定留存收益标准成本法变动成本法比例履行法包装物版权编辑 高级会计 appropriated retained earnings standard costing variable costing Wrappage copyri
12、ghts 高级会计 会计术语名称 独立董事英文名称 independent director 市场附加值投资中心利润中心Market Value Added,MVA Investment Center Profit Center Discretionary Expense Centers 酌量性费用中心收入中心合并前利润现金分配计划安全付款表合并每股收益期货交易市场期货交易举债经营融资租赁金融工具企业集团年度报告内部往来合伙企业合并资产负债表合并主体的所得税会计(美) 合并现金流量表合并价差合并会计报表购买法企业整体价值权益结合法期内所得税分摊(美) 期末存货的未实现损益公司间的长期资产业务名
13、义货币保全基金论功能性货币 汇兑损益合并财务状况revenue center preacquisition income cash distribution plan safe payments schedule consolidated EPSmarket of futures transaction futures transaction leveraged lease financial instruments business qroup annual report transactions between home office and branches partnership en
14、terprise consolidated balance sheet accounting for income taxes of consolidated entities consolidated statement of cash flow cost-book value differentials consolidated financial statements purchase methed the value of an enterprise as a whole pooling of interest method intraperiod tax allocation unr
15、ealized profit in ending inventory intercompany transactions in long-term assets maintaining capital in units of money the fund theory functional currency exchange gains or losses consolidated statement of changes in financial poition 变动表换算损益举债经营收购 母公司持股比例变动交互分配法 货币项合伙清算控股合并关税名义货币单位记账本位币经营租赁流动非流动性法经
16、济利润破产受托人清算组会计联合会计报表权益法共同费用分配货币非货币法利率期货交易简单权益法汇率母公司红利法库藏股法劳务因素精算报告全面分摊法固定资产投资方向调节税合并费用间接标价法买入汇率translation gains or losses Leveraged buyouts,简称LBC change in ownership percentage held by parent reciprocal allocation approach monetary items partnership liquidation acquisition of majority interest tarif
17、f units of nominal currency recording currency operating lease current/noncurrent method economic income trustee accounting combined financial state-ments equity method home office-branch expense allocation monetary/no monetary interest rate futrues transaction simple equity methodexchange rate pare
18、nt company bonus procedure treasury stock approach service factor actuariesreport comprehensive allocation expenses related to combinations indirect quotation buying rate 期货合约混合合并控投公司股票指数期货横向销售固定汇率纳税影响法记账汇率横向合并合并前股利可变现净值企业合并会计平仓盈亏卖出汇率金融期货交易会计利润合并损益表公允价值期权间接控股两笔交易观破产清算企业合并企业论商品寄销权益理论融资租赁商品期货交易商誉法生产能力
19、保全升水少数股东损益少数股东权益上市公告书剩余权益论时态法实体理论futrues contract conglomeration holding company stock index futrues crosswise sale fixed rate tax effect method recording rate horizontal integration preacquisition dividends net realizable accounting for business combination offset gain and loss selling rate financi
20、al futures transaction accounting income consolidated income statement fair value options indirect holding two-transaction opinion bankrupcy liquidation business combination the enterprise theory consignment equity theory financing lease futrues for commodity goodwill procedure maintaining capital i
21、n terms of productive capacity premium minority interest income minority stockholders interest listed company statment the residual equity theory temporal method entity theory 实体论受托人 特定变动所得税会计所得税的跨期分摊税务会计售后回租耕地占用税个人所得税个人财务报表 改组计划 改组复杂权益法附属公司负权人偿金浮动汇率分支机构会计推定赎回损益推定赎回投机贴水特定物价指数分支机构分期收款销货分次清算分部报告房地产收入房
22、地产成本房地产多种汇率法对境外实体的净投资订量单位递延法当代理论单一汇率法the entity theory trustee specific change income tax accounting interqeriod tax allocation tax accounting sale-leaseback personal income tax personal financial state-ments reorganization plan reorganization complex equity methodassociated company dividend floatin
23、g rate accounting for branch constructive gains and losses on bonds constructive retirement spculation discount specific price index branch installment sales installment liquidation segmental reporting real estate revenue cost of real setate real estatemultiply exchange rate net investment in foreig
24、n entities units of measurement deffered method contemporary theory singal method 退休金退休金会计 退休金给付义务 退休金成本净额 退休基金资产 流转会计合伙权益的转让 购买力损益非货币性项目单行合并 *外币会计报表外币折算风险外币统账法外币套期保值外币投资风险外币资产风险外币会计报表折算外币兑换风险外币承诺外币负债风险外币持有风险外币分账法外币外币业务吸收合并物价变动会计无偿债能力完全合并物价指数物价变动完全应计法pension plan accounting for pension plan pension
25、benefit obligationsnet periodic pension costpension plan assetsaccoung for circulatin tax assignment of partnership interest purchasing power gains or loosses nonmonetary items one-line consolidation foreign exchange foreign currency statements foreign curency translation risk recording-currency met
26、hod hedge foreign curency investment risk foreign currency assets risk translation of foreign currency statements foreign currency exchange risk foreign currency commitment foreign crurency liability risk foreingn currency holding risk original-currency method foreign currency foreign currency trans
27、action merger accounting for price changes insolvency full consolidation price index price changes full accrual method 物价总指数 *期货交易下推会计 先折算后调整法现行成本/稳值货币会计 现行成本现行成本会计先调整后折算法销售代理处相互持股相对账户调节新合伙人入伙向上销售衍生金融工具销售式融资租赁向下销售消费税一笔交易观业主权论一般物价水准会计一般购买力单位一般购买力保全印花税应付税款法营业亏损抵免以外币表示的应收款项或应付款项一次总付清算营业税永久性差异general pr
28、ice index foreign exchange frtrues transaction push-down accounting translation-remeasurement method current cost/general purchasing power accountin crurent cost current cost accounting remeasurement-translation method sales agency mutual holdings reconciliation of home office and branch accounts ad
29、mission of a new partherupstream sale derivative financial instru-ments sales-type financing lease downstream sale consumer taxone-transaction opinion the proprietorship theory general price level accountingunits of general purchasing power maintaining capital in units of general purchasing power st
30、amp tax taxes payable method operating loss carrybacks and carryforwards receivables ofr payables denominated in foreign currency lump-sum qartnership liquidation husiness tax permanent difference 原合伙人退伙原始成本远期汇率时间性差异暂时性差异增值表债权人会议债务重整账面汇率直接融资租赁直接标价法直接控股招股说明书中间汇率中期报告重置成本转租赁准改组 资本保全资本化价值资本因素资产负债法存货转让价格
31、创立合并出租人会计持有/(产损益) 持仓盈亏承租人会计成本回收法纵向合并综合变动子公司权益变动子公司资源税成本法财产信托会计retirement of initial partner historical cost forward ratetiming difference temporary difference value added statement committee representation debt restructurings recorded rate direct financing lease direct quotation direct holdings pros
32、pectusmiddle rate interim reporting replacement cost subleases quasi-reorbganizationcapital maintenance capitalized value capital factorasset/libility method inventory transfer priceconsolidation accounting for leases-lessor holding gains losses opsition gain and loss accounting for leases-leasee co
33、st recovery method Vertical integration general change change in ownership of a subsidiary subsidiary company resources tax cost method fiduciary accounting 财产税property tax 部分分摊法partial allocation 不合并子公司最低退休金负债 租赁租金unconsolidated subsidiaries minimum liabilityleases rents 表融资off-balance-sheet financ
34、ing proportionate consolidtion deposit method capital asset pricing model编辑 成本会计 成本会计 会计术语名称 关联业务往来国有资本经营预算制度比例合并 保证金法英文名称 能源审资本资产定价计模型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a
35、ccumulation process of procluction cost 制造费用差异manufacturing expenses variance 实际成本与估计成本 工资费用分配成本曲线actual cost and estimated cost salary costs allocation cost curve agriculture production cost农业生产成本原始成本和重置成本工程施工成本original cost and replacement cost direct cost and indirect cost 直接成本与间接成本 可控成本controlla
36、ble cost manufacturing expenses allocation theory cost and practice cost 制造费用分配理论成本与应用成本 辅助生产成本分配auxiliary production cost allocation期间费用procedure of cost control cost entry, cost recorder cost agenda 成本控制程序成本记录成本计算分批法job costing method 成本计算分步法直接人工成本差异direct labor variance 成本控制方法内河运输成本生产费用要素cost con
37、trol methodelements of production expenses历史成本与未来成本 可避免成本与不可避免成本 成本计算期historical cost and future cost avoidable cost and unavoidable cost cost period 平均成本与个别成本 社会成本avorage cost and individual cost society cost 铁路运输成本废品损失spoliage and defective work losses 单位成本与总成本 成本开支范围沿海运输成本成本转账unit cost and total
38、cost allowable cost cost transfer total cost control cost of merchandise sold price variance 全面成本控制商品销售成本价格差异汽车运输成本存置成本holding cost or carrying cost 已耗成本与未耗成本 航空运输成本相关成本与非相关成本 因素分析法expired cost and unex-pired cost relevant cost and irrelevant cost factor analysis approach target cost 目标成本成本计算分类法grou
39、p costing method 远洋运输成本定额成本 norm cost 跨期摊提费用分配inter-period expenses allocation 计划成本planned cost quantity variance数量差异燃料费用分配定额成本控制制度fuel expenses allocationnorm cost control system 定额管理management norm 可递延成本与不可递延成本 成本控制标准副产品成本计算deferrable cost and undeferrable cost standard of cost control by-product
40、costing 责任成本responsibility cost production loss accountingproduction cost predicted cost cost structure 生产损失核算生产成本预计成本成本结构房地产开发成本主要成本与加工成本 决策成本prime costs and processing costs cost of decision making 成本计算品种法在产品成本工厂成本成本考核制造费用动力费用分配趋势分析法成本计算简单法责任成本层次对比分析法约当产量比例法原始记录可比产品成本分析预算成本销售成本停工损失等级产品成本计算分散核算cate
41、gory costing method work-in-process cost factory cost cost assess manufactruing expenses power expenses allocation trend analysis approach simple costing method levels of responsibility cost comparative analysis approach equivalent units method original record general product cost analysis budgeted
42、costs cost of goods sold loss on work stoppage graded product costing 宏观经济成本综合费用分配全部成本集中核算商品采购成本成本考核指标闲置成本账面成本主要产品单位成本分析再生产成本增量成本成本控制全部产品成本分析成本流程内部成本报表成本计算方法成本计算对象成本计算单位成本计macro economic costcomposite expenses allocation absorption cost merchandise procurement cost cost examming target idle costcost
43、 of book valuecost of reproductionincremantal cost cost control cost flow internal cost statement costing method costing objective costing unit 划完成情况分析成本计划管理体系成本计划成本会计成本核算原则成本核算程序成本核算成本成本核算成本归集成本管理成本分析成本分配成本分类账成本分类成本费用界限成本调整成本差异成本报告成本车间成planned management system of costcost plan cost accounting prin
44、ciple of costing cost accounting qrocedures costing account costing cost accumulation cost management cost analysis ocst allocation cost ledger cost classifictioncost adjustment cost variance costing report cost workshop cost 本厂内经济核算制internal business accounting system 厂内结算价格产品寿命周期成本internal settlem
45、ent prices product life cycle cost 产品成本项目产品成本技术经济分析cost items of product产品成本计划产品成本the plan of product costs product cost finished product cost 产成品成本财务成本与管理成本 材料费用分配不可控成本financial cost and manegement cost material costs allocationuncontrollable cost 标准成本控制制度standard cost control system 标准成本standard cost ration analysis apporach reporting cost semi-finished product cost 编辑 比率分析法报告成本半成品成本管理会计 管理会计 会计术语名称 绩效考评试点政治风险再开票中心现代管理会计专门方法现代管理会计提前支付与延期支付 特许权使用管理费跨国资本成本的计算跨国运转资本会
