财务会计专有名词

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会计科目

1001-现金-Cash on hand

1002-银行存款-Cash in bank

1009-其他货币资金-Other monetary fund 100901-外埠存款-Deposit in other cities 100902-银行本票-Cashier's cheque 100903-银行汇票-Bank draft

100904-信用卡-Credit card

100905-信用保证金-Deposit to creditor 100906-存出投资款-Cash in investing account

1101-短期投资-Short-term investments 110101-股票-Short-term stock investments 110102-债券-Short-term bond investments 110203-基金-Short-term fund investments 110110-其他-Other short-term investments 1102-短期投资跌价准备-Provision for loss on decline in value of short-term investments 1111-应收票据-Notes receivable

1121-应收股利-Dividends receivable

1131-应收帐款-Accounts receivable

1133-其他应收款-Other receivable

1141-坏账准备-Provision for bad debts 1151-预付账款-Advance to suppliers

1161-应收补贴款-Subsidy receivable

1201-物资采购-Materials purchased

1211-原材料-Raw materials

1221-包装物-Containers

1231-低值易耗品-Low cost and short lived articles

1232-材料成本差异- Cost variances of material

1241-自制半成品-Semi-finished products 1243-库存商品-Merchandise inventory 1244-商品进销差价-Margin between selling and purchasing price on merchandise 1251-委托加工物资-Material on consignment for further processing 1261-委托代销商品-Goods on consignment- out

1271-受托代销商品-Goods on consignment-in

1281-存货跌价准备-Provison for impairment of inventories

1291-分期收款发出商品-Goods on instalment sales

1301-待摊费用-Prepaid expense

1401-长期股权投资-Long-term equity investments

140101-股票投资-Long-term stock investments

140102-其他股权投资-Other long-term equity investments

1402-长期债权投资-Long-term debt investments

140201-债券投资-Long-term bond investments

140202-其他债权投资-Other long-term debt investments

1421-长期投资减值准备-Provison for impairment of long-term investments 1431-委托贷款-Entrusted loan

143101-本金-Principal of entrusted loan 143102-利息-Interest of entrusted loan 143103-减值准备-Provision for impairment of entrusted loan

1501-固定资产-Fixed assets-cost

1502-累计折旧-Accumulated depreciation 1505-固定资产减值准备-Provision for impairment of fixed assets

1601-工程物资-Construction material 160101-专用材料-Specific purpose materials 160102-专用设备-Specific purpose equipments

160103-预付大型设备款-Prepayments for major equipments

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160104-为生产准备的工具及器具-Tools and instruments prepared for production

1603-在建工程-Construction in process 1605-在建工程减值准备-Provision for impairment of construction in process 1701-固定资产清理-Disposal of fixed assets 1801-无形资产-Intangible assets

1815-未确认融资费用-Unrecognized finacing charges

1901-长期待摊费用-Long-term deferred expenses

1911-待处理财产损溢-Profit & loss of assets pending disposal

191101-待处理流动资产损溢-Profit & loss of current-assets pending disposal

191102-待处理固定资产损溢-Profit & loss of fixed assets pending disposal

2101-短期借款-Short-term loans

2111-应付票据-Notes payable

2121-应付账款-Accounts payable

2131-预收账款-Advance from customers 2141-代销商品款-Accounts of consigned goods

2151-应付工资-Wages payable

2153-应付福利费-Welfare payable

2161-应付股利-Dividends payable

2171-应交税金-Taxes payable

217101-应交增值税-Value added tax payable 21710101-进项税额-Input VAT

21710102-已交税金-Payment of VAT 21710103-转出未交增值税-Outgoing of unpaid VAT

21710104-减免税款-VAT relief

21710105-销项税额-Output VAT 21710106-出口退税-Refund of VAT for export

21710107-进项税额转出-Outgoing of input VAT 21710108-出口抵减内销产品应纳税额-Merchandise VAT from expert to domestic saling

21710109-转出多交增值税-Outgoing of over-paid VAT

217102-未交增值税-Unpaid VAT

217103-应交营业税-Business tax payable 217104-应交消费税-Consumer tax payable 217105-应交资源税-Tax on natural resources payable

217106-应交所得税-Income tax payable 217107-应交土地增值税-Land appreciation tax payable

217108-应交城市维护建设税-Urban maintainence and construction tax payable 217109-应交房产税-Real estate tax payable 217110-应交土地使用税-Land use tax payable

217111-应交车船使用税-Vehicle and vessel usage tax payable

217112-应交个人所得税-Personal income tax payable

2176-其他应交款-Other fund payable

2181-其他应付款-Other payables

2191-预提费用-Accured expenses

2201-待转资产价值-Pending transfer value of assets

2211-预计负债-Estimable libilities

2301-长期借款-Long-term loans

2311-应付债券-Bonds payable

231101-债券面值-Par value of bond 231102-债券溢价-Bond premium

231103-债券折价-Bond discount

231104-应计利息-Accured bond interest 2321-长期应付款-Long-term payable

2331-专项应付款-Specific account payable 2341-递延税款-Deferred tax

3101-实收资本(或股本）-Paid-in capital（or

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share capital)

3103-已归还投资-Retired capital

3111-资本公积-Capital reserve

311101-资本（或股本）溢价-Capital (or share captical) premium

311102-接受捐赠非现金资产准备-Restricted capital reserve of non-cash assets donation received

311104-股权投资准备-Restricted capital reserve of equity investments

311105-拨款转入-Government grants received

311106-外币资本折算差额-Foreign currency capital conversion difference

311107-其他资本公积- Other capital reserve 3121-盈余公积-Surplus reserve

312101-法定盈余公积-Statutory surplus reserve

312102-任意盈余公积-Discretionary earning surplus

312103-法定公益金-Statutory public welfare fund

312104-储备基金-Reserve fund

312105-企业发展基金-Enterprise development fund

312106-利润归还投资-Profit return for investment

3131-本年利润-Profit & loss summary 3141-利润分配-Distribution profit

314101-其他转入-Other adjustments 314102-提取法定盈余公积金-Extract for statutory surplus reserve

314103-提取法定公益金-Extract for statutory public welfare fund

314104-提取储备基金-Extract for reserve fund

314105-提取企业发展基金-Extract for enterprise development fund 314106-提取职工奖励及福利基金-Extract for staff bonus and welfare fund

314107-利润归还投资-Profit return of capital invested

314108-应付优先股股利-Preference share dividend payable

314109-提取任意盈余公积-Extract for discretionary earning surplus

314110-应付普通股股利-Ordinary share dividend payable

314111-转作资本（或股本）的普通股股利-Ordinary share dividend transfer to capital(or share)

314115-未分配利润-Undistributed profit 4101-生产成本-Cost of production 410101-基本生产成本-Basic production cost 410102-辅助生产成本-Auxiliary production cost

4105-制造费用-Manufacturing overheads 4107-劳务成本-Labor cost

5101-主营业务收入-Sales revenue

5102-其他业务收入-Revenues from other operations

5201-投资收益-Investment income

5203-补贴收入-Subsidy income

5301-营业外收入-Non-operating profit 5401-主营业务成本-Cost of sales

5402-主营业务税金及附加-Sales tax

5405-其他业务支出-Cost of other operations 5501-营业费用-Operating expenses

5502-管理费用-General and administrative expenses

5503-财务费用-Financial expenses

5601-营业外支出-Non-operating expenses 5701-所得税-Income tax

5801-以前年度损益调整-Prior period profit & loss adjustment

1-财务管理-financial management

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1-资金-fund

1-金融商品-financial instrument

1-财务活动-finance activity

1-筹资管理-financing management

1-投资管理-investing management

1-直接投资-direct investment

1-间接投资-indirect investment

1-证券投资-securities investment

1-长期投资-long-term investment (or Noncurrent investment)

1-短期投资-short-term investment (or temperorary investment)

1-对内投资-internal investment

1-对外投资-external investment

1-利润（股利）分配管理-profit and dividend distribution management

1-利润最大化-profit maximum

1-资本利润率（每股利润）最大化-Earnings per share maximum

1-企业价值-value of the enterprise

1-财务预测-financial prodiction

1-财务决策-financial decision

1-财务预算-financial budget

1-财务控制-financial control

1-财务分析-financial analysis

1-所得税-income tax

1-流转税-tax on commeodities in circulation 1-资源税-tax on (natural) resources

1-财产税-property tax

1-行为税-tax on economic activities

1-利率-interest rate

1-纯利率-the real risk-free rate of interest

1-通货膨胀附加率-inflation premium

1-风险附加率-risk premium

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2-资金的时间价值-time value of money

2-终值-future value

2-现值-present value 2-年金-annuity

2-预付年金-annuity due

2-永续年金-indefinte annuity

2-风险-risk

2-市场风险-market risk

2-企业特有风险-unsystematic risk (or company-specific risk)

2-经营风险-operating risk

2-财务风险-financial risk

2-报酬-return

2-投资报酬率-return on investment (ROI)

2-无风险报酬率-return on risk free investment

2-风险报酬率-return on risk investment

2-期望值-expected rate of return

2-方差-variance

2-标准差-standard deviation

2-标准差系数-coefficient of variance

2-成本性态分析-cost behavior analysis

2-本量利分析-cost volume prfoit analysis (CVP analysis)

2-变动成本-variable cost

2-固定成本-fixed cost

2-混合成本-mixed cost

2-高低点法-high-low method

2-散布图法-scattered-points graphing method

2-一元直线回归法-regression analysis method

2-技术测定法-industrial engineering method 2-直接分析法-direct analysis

2-边际贡献-contribution margin

2-边际贡献率-contribution margin rate

2-变动成本率-variable cost rate

2-保本分析-break-even analysis

2-保利分析-target profit analysis

2-安全边际量-safety margins

2-安全边际额-sales revenue on safey margins

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3-筹资决策-financing decision

3-吸收直接投资-Absoption investment

3-发行股票-stock issuance

3-发行债券-bonds issuance

3-融资租赁-capital lease

3-商业信用-commercial trust or commercial credit

3-销售百分比法-Percentage on sales method 3-每股价格-price per share

3-优先股筹资-preferred stock financing

3-留存收益-retained earnings

3-补偿性余额-compensation balance

3-名义利率-nominal rate

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4-资本成本-cost of capital

4-资本结构-capital structure

4-资本成本率-the cost of capital rate

4-综合资本-comprehesive capital

4-边际资本成本-marginal cost of capital

4-经营杠杆-operating leverage

4-财务杠杆-finance leverage

4-综合杠杆-comprehensive leverage

4-资本结构的优化-optimal captial structure - -

5-项目投资-project investment

5-投资-investment

5-现金流量-cash flows

5-营业收入-operating revenue

5-固定资产-fixed assets

5-流动资金-working capital

5-付现成本（或经营成本）-operating cost

5-变动成本-variable cost

5-固定成本-fixed cost

5-折旧额及摊销额-depreciation or amortization amount

5-现金净流量-net cash flows

5-年现金流入量-annual cash inflows 5-年现金流出量-annual cash outflows

5-净利润-net income

5-沉落成本-sunk cost

5-机会成本-opportunity cost

5-净营运资金-net working capital

5-非贴现指标-non-dicounting index

5-净现值-net present value

5-净现值率-the rate of net present value

5-现值指数-present value index

5-内含报酬率-internal rate of return

5-投资风险-risk of investment

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6-证券投资-investment in securities

6-债券投资-debt investment

6-股票投资-equtiy investment

6-组合投资-investment in portfolio

6-基金投资-investment in funds

6-委托买卖-commisssion business

6-债券的价值-value of bonds

6-股票的价值-value of stocks

6-系统性风险-systematic risk

6-市场风险-market risk

6-利率风险-risk of interest rate

6-购买力风险-purchase power risk

6-非系统性风险-non-systematic risk

6-行业风险-industrial risk

6-经营风险-operating risk

6-违约风险-risk on default

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7-货币资金平均持有量-precautionary balances of cash

7-应收账款-accounts receivable

7-坏账成本-bad-debt expense or cost

7-信用政策-credit policy

7-现金折扣-cash discount

7-存货管理-inventory management

8-利润分配-profit distribution

8-股利分配-dividend distribution

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8-现金股利-cash dividend

8-股票股利-stock dividend

8-股利宣告日-dividend declaration date

8-股利发放日-dividend payment date

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9-财务预算-financial budget

9-固定预算-fixed budget

9-弹性预算-flexible budget

9-增量预算-incremental budget

9-零基预算-current period budget

9-赤字预算-unbalanced budget

9-现金预算-cash budget

9-定期预算-periodic budget

9-滚动预算-rolling budget

9-销售预算-sales budget

9-生产预算-production budget

9-预计利润表-budgeted income statement 9-预计资产负债表-budgeted balance sheet 9-预计现金流量表-budgeted statement of cash flows

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10-财务控制-financial control

10-价值控制-valuation control

10-综合控制-comprehensive control

10-责任中心-responsibility centers

10-成本中心-cost center

10-利润中心-profit center

10-投资中心-investment center

10-投资报酬率-return on investment (ROI) 10-剩余收益-residual value

10-经济增加值-economic value added

10-内部转移价格-transfer pricing

10-市场价格-market based transfer prices 10-协商价格-negotiated transfer prices

10-双重价格-the dual transfer pricing

10-以“成本”做为内部转移价格-cost based transfer prices

10-标准成本法-standard costing 10-标准变动成本-standard variable cost

10-标准固定成本-standard fixed cost

10-差异分析-variance analysis

10-有利差异-favorable variance

10-不利差异-unfavorable variance

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11-财务指标分析-financial index analysis

11-财务报表分析-financial statement analysis 11-偿债能力-debt solvency capacity

11-营运能力-operating capacity

11-盈利能力-profitability

11-现金流-cash flow

11-比率分析法-ratio analysis

11-效率比率-efficiency ratios

11-结构比率-the structural ratios

11-相关比率-relevant rations

11-流动比率-current ratio

11-流动资产-current assets

11-货币资金-curency and fund (or cash and its equivalent)

11-短期投资-short-term investment (or temporary investment)

11-应收票据-notes receivable

11-应收账款-account receivable

11-预付账款-account in advance

11-其他应收款-other receivables

11-存货- inventory

11-待摊费用-prepaid expense

11-一年内到期的长期债权投资-investment in bonds extinguished in the current year

11-长期投资-long-term investment

11-固定资产-fixed (or plant) assets

11-固定资产原价-original cost of fixed assets 11-累计折旧-accumulated depreciation

11-固定资产净值-net book value of fixed assets

11-固定资产清理-disposal of fixed assets

11-固定资产减值损失-fixed asset impairment

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loss

11-在建工程-construction in process

11-无形资产及其他资产-intangibles and other assets

11-递延资产-deferred assets

11-长期待摊费用-long-term prepaid expense 11-其他长期资产-other long-term assets

11-流动负债-current liablities

11-短期借款-short-term bank loan

11-应付票据-note payable

11-应付账款-account payable

11-预收账款-unearned revenue

11-其他应付款-other payables

11-应付工资-salaries payable

11-应付福利费-wefare funds payable

11-应交税金-tax payable

11-其他应交款-other payables

11-预提费用-allownce for expenses

11-一年内到期的长期负债-long-term liability expired in the current year

11-其他流动负债-other current liablities

11-长期负债-long-term or noncurrent liablities

11-长期借款-long-term bank loan

11-应付债券-bonds payable

11-其他长期负债-other long-term liabilities 11-所有者权益-owner's equity

11-实收资本-paid - in capital

11-资本公积-capital reserve

11-未分配利润-undistributed profit

11-主营业务收入-revenue from major operations (usually sales revenue)

11-主营业务成本-cost of goods sold (or cost of sales)

11-主营业务利润-operating income

11-其他业务利润-other income

11-营业费用-selling expenses

11-管理费用-general and adminstrative expense

11-财务费用-financial (or interest) expense 11-投资收益-investment income (or income from investment)

11-营业外收入-gain (or other revenues)

11-营业外支出-loss (or other expenses or losses)

11-税前利润-pretax income (or net income before income tax)

11-所得税-income tax expense

11-净利润-net income (or net profit)

11-流动比率-current ratio

11-速动比率-quick ratio (or acid quick ratio, or acid test ratio)

11-现金比率- cash ratio

11-资产负债率-Debt to asset ratio

11-产权比率-Debt to equity ratio

11-有形净值负债率-Debt to tangible assets ratio

11-利息保障倍数-times interest earned ratio 11-应收账款周转率- Receivables turnover

11-存货周转率-inventory turnover

11-流动资产周转率-current assets turnover 11-固定资产周转率-fixed assets turnover

11-总资产周转率-total assets turnover

11-销售毛利率-gross profit to sales ratio

11-销售净利率-profit margin

11-成本利润率-profit to cost ratio

11-总资产报酬率-return on total assets

11-净资产收益率-return on equtiy (or net assets)

11-资本保值增值率-capital maintenance and increment ratio

11-销售现金比率-net operating cash flow to sales ratio

11-每股营业现金净流量-net operating cash flow per share

11-净收益营运指数-operating profit to net

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income ratio

11-现金营运指数-operating cash flow to operating profit ratio

11-杜邦财务分析-the Du Pont financial analysis system

11-沃尔比重评分法-the Alexander Wall system

成本会计

Accounting system 会计系统

American Accounting Association 美国会计协会

American Institute of CPAs 美国注册会计师协会

Audit 审计

Balance sheet 资产负债表

Bookkeepking 簿记

Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书

Certificate Public Accountant注册会计师Cost accounting 成本会计

External users 外部使用者

Financial accounting 财务会计

Financial Accounting Standards Board 财务会计准则委员会

Financial forecast 财务预测

Generally accepted accounting principles 公认会计原则

General-purpose information 通用目的信息Government Accounting Office 政府会计办公室

Income statement 损益表

Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性

Internal auditing 内部审计

Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者

Management accounting 管理会计

Return of investment 投资回报

Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会

Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计

Accounting equation 会计等式Articulation 勾稽关系

Assets 资产

Business entity 企业个体

Capital stock 股本

Corporation 公司

Cost principle 成本原则

Creditor 债权人

Deflation 通货紧缩

Disclosure 批露

Expenses 费用

Financial statement 财务报表

Financial activities 筹资活动

Going-concern assumption 持续经营假设Inflation 通货膨涨

Investing activities 投资活动

Liabilities 负债

Negative cash flow 负现金流量

Operating activities 经营活动

Owner's equity 所有者权益

Partnership 合伙企业

Positive cash flow 正现金流量

Retained earning 留存利润

Revenue 收入

Sole proprietorship 独资企业

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Solvency 清偿能力

Stable-dollar assumption 稳定货币假设Stockholders 股东

Stockholders' equity 股东权益

Window dressing 门面粉饰

Account 帐

政治风险political risk

再开票中心re-invoicing center

现代管理会计专门方法special methods of modern management accounting

现代管理会计modern management accounting

提前与延期支付Leads and Lags

特许权使用管理费fees and royalties

跨国资本成本的计算the cost of capital for foreign investments

跨国运转资本会计multinational working capital management

跨国经营企业业绩评价multinational performance evaluation

经济风险管理managing economic exposure

交易风险管理managing transaction exposure

换算风险管理managing translation exposure

国际投资决策会计foreign project appraisal

国际存货管理international inventory management

股利转移dividend remittances

公司内部贷款inter-company loans

冻结资金转移repatriating blocked funds

冻结资金保值maintaining the value of blocked funds

调整后的净现值adjusted net present value 配比原则matching

旅游、饮食服务企业会计accounting of tourism and service

施工企业会accounting of construction enterprises

民航运输企业会计accounting of civil aviation transportation enterprises

企业会计business accounting

商品流通企业会计accounting of commercial enterprises

权责发生制原则accrual basis

农业会计accounting of agricultural enterprises

实现原则realization principle

历史成本原则principle of historical cost 外商投资企业会计accounting of enterprises with foreign investment

通用报表all-purpose financial statements

铁路运输企业会计accounting of rail way transportation enterprises

所有者权益owners equity

实质量于形式substance over form

修正性惯例principle of exceptions

信息系统论information system perspective

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accounting of financial institutions

交通运输企业会计accounting of communication and transportation enterprises

建设单位会计accounting of construction units

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记账本位币recording currency

计量属性measurement attributes

及时性原则timeliness

货币计量monetary measurement

会计准则accounting standards

会计主体accounting entity

会计职业道德accounting professional ethics

会计职能functions of accounting

会计预测accounting forecasting

会计要素accounting elements

会计研究accounting research

会计学科体系accounting science system

会计学accounting

会计信息accounting information

会计任务targets of accounting activities

会计人员accounting personnel

会计确认accounting recognition

会计目标accounting objective

会计理论结构theoretical structure of accounting

会计理论accounting theory

会计控制accounting control

会计决策accounting decision making 会计监督accounting supervision

会计假设accounting assumption

会计记录accounting records

会计计量accounting measurement

会计机构accounting department

会计环境accounting environment;

会计核算financial accounting

会计管理体制system of accounting administration

会计分期accounting periods

会计对象accounting object

会计等式accounting equation 会计本质nature of accounting

会计报表accounting statements

宏观会计macro-accounting

会计accounting

汇总报表combination statements

划分资本性支出与收益性支出原则distinguishment between capital expenditure and revenue expenditure

合并报表consolidated financial statements

管理活动论management activities perspective

管理会计management accounting

管理工具论management tool perspective

股份制企业会计accounting of stock companies

公认会计原则generally accepted accounting principle, GAAP

公共会计public accounting

工业会计accounting of industrial enterprises

个别报表individual statements

高新技术企业会计accounting of high technology enterprises

负债liability

费用expense

反馈价值feedback value

对外经济合作企业会计accounting of foreign economic cooperation enter prises 对外报表external statements

对内报表internal statements

一致性原则consistency

艺术论art perspective

房地产开发企业会计accounting of real estate enterprises

邮电通信企业会计accounting of post and telecommunication enterprises

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预测价值forecast value

真实与公允true and fair view

持续经营going concern

成本报表cost statement

财务会计原则financial accounting principles

财务会计概念框架financial accounting conceptual framework

财务会计financial accounting

政府及非营利组织会计governmental and non-profit organization accounting

重要性原则materiality

专用报表special purpose financial statements

资产assets

资金funds

资金运动funds movement

财务报告financial report

财务报表要素elements of financial statements

财务报表financial statements

币值稳定假设constant-dollar assumption

保险企业会计accounting of insurance companies

收入的确认recognition of revenue

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

加速折旧法accelerated depreciation methods

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, first-out, LIFO

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

可变现净值法net realizable value

固定资产扩建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

公司债券bonds payable

销售法sale method

应付票据notes payable

认股权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

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

废弃和生置法retirement and replacement method

盘存法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

股本capital stock

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

利益分配profit distribution

应计费用accrued expense

商标权trademarks and trade names 净利润net income

应付利润profit payable

收益债券income bonds

利息资本化capitalization of interests 预付账款advance to supplier

其他应收款other receivables

现金cash

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

股利dividend

应交税金taxes payable

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 loans

递延资产deferred charges

当期经营观点current operating concept of income

存货销售的影响effects of inventory errors

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welfare fund

专利权patents

住房基金housing fund

重置成本法replacement costing

专有技术know-how

专营权franchises

资本公积capital reserves

资产负债表balance sheet

自然资源natural resources

存货inventory

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

拨定留存收益appropriated retained earnings

标准成本法standard costing

变动成本法variable costing

版权copyrights

汇总原始凭证cumulative source document．

汇总记账凭证核算形式bookkeeping procedure using summary vouchers

工作底稿working paper

复式记账凭证multiple 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cumulative source document．

,.

会计凭证accounting document．

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matching 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 procedure using 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

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 allocation 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combined journal and ledger 日记总账核算形式bookkeeping procedure using summarized journal

三式记账法triple-entry 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．nbspfrom outside

现金日记账cash journal

虚账户nominal accounts

序时账簿book of chronological entry 一次凭证single-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account

账户编号Account number

账户对应关系debit-credit relationships 账项调整adjustment of accountf

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 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,

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 accounts

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 extra 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memorandum AAA 美国会计学会

Abacus 《算盘》杂志

abacus 算盘

Abandonment 废弃,报废;委付abandonment value 废弃价值abatement ①减免②冲销

ability to service debt 偿债能力abnormal cost 异常成本

abnormal spoilage 异常损耗

above par 超过票面价值

above the line 线上项目

absolute amount 绝对数,绝对金额absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值

absorb 摊配,转并

absorption account 摊配账户,转并账户absorption costing 摊配成本计算法abstract 摘要表

abuse 滥用职权

abuse of tax shelter 滥用避税项目

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ACCA 特许公认会计师公会accelerated cost recovery system 加速成本收回制度

accelerated depreciation method 加速折旧法,快速折旧法

acceleration clause 加速偿付条款,提前偿付条款

acceptance ①承兑②已承兑票据③验收acceptance bill 承兑票据

acceptance register 承兑票据登记簿acceptance sampling 验收抽样

access time 存取时间accommodation 融通accommodation bill 融通票据accommodation endorsement 融通背书account ①账户,会计科目②账簿,报表③账目,账项④记账

accountability 经营责任,会计责任accountability unit 责任单位Accountancy 《会计》杂志accountancy 会计

accountant 会计员,会计师accountant general 会计主任,总会计accounting in charge 主管会计师accountant,s legal liability 会计师的法律责任

accountant,s report 会计师报告accountant,s responsibility 会计师职责account form 账户式,账式

accounting ①会计②会计学accounting assumption 会计假定,会计假设

accounting basis 会计基准,会计基本方法accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention 会计常规,会计惯例

accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据

accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素

,.

accounting entity 会计主体,会计个体accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure 会计暴露,会计暴露风险

accounting firm 会计事务所Accounting Hall of Fame 会计名人堂accounting harmonization 会计协调化accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统

accounting internationalization 会计国际化

accounting journals 会计杂志accounting legislation 会计法规accounting manual 会计手册accounting objective 会计目标accounting period 会计期

accounting policies 会计政策accounting postulate 会计假设accounting practice 会计实务accounting principle 会计原则Accounting Principle Board 会计原则委员会

accounting procedures 会计程序accounting profession 会计职业,会计专业accounting rate of return 会计收益率accounting records 会计记录,会计簿籍Accounting Review 《会计评论》accounting rules 会计规则Accounting Series Release 《会计公告文件》

accounting service 会计服务accounting software 会计软件accounting standard 会计标准,会计准则accounting standardization 会计标准化Accounting Standards Board 会计准则委员会(英)

Accounting Standards Committee 会计准则委员会(英)

accounting system ①会计制度②会计系统

,.

accounting technique 会计技术accounting theory 会计理论accounting transaction 会计业务,会计账务

Accounting Trend and Techniques 《会计趋势和会计技术》

accounting unit 会计单位

accounting valuation 会计计价accounting year 会计年度

accounts 会计账簿,会计报表

account sales 承销清单,承销报告单accounts payable 应付账款

accounts receivable 应收账款accounts receivable aging schedule 应收账款账龄分析表

accounts receivable assigned 已转让应收账款

accounts receivable collection period 应收账款收款期

accounts receivable discounted 已贴现应收账款

accounts receivable financing 应收账款筹资,应收账款融资

accounts receivable management 应收账款管理

accounts receivable turnover 应收账款周转率,应收账款周转次数

accretion 增殖

ccrual basis accounting 应计制会计,权责发生制会计

accrued asset 应计资产

accrued expense 应计费用

accrued liability 应计负债

accrued revenue 应计收入accumulated depreciation 累计折旧accumulated dividend 累计股利accumulated earnings tax 累积盈余税,累积收益税

accumulation 累积,累计

acid test ratio 酸性试验比率

acquired company 被盘购公司,被兼并公司

acquisition 购置,盘购

acquisition accounting 盘购会计

,.

acquisition cost 购置成本acquisition decision 购置决策acquisition excess 盘购超支acquisition surplus 盘购盈余across-the-board 全面调整ACT 预交公司税

act 法案,法规

action 起诉,诉讼

active account 活动账户active assets 活动资产

activity 业务活动,作业

activity account 作业账户activity accounting 作业会计activity ratio 业务活动比率activity variance 业务活动量差异act of bankruptcy 破产法

act of company 公司法

act of God 天灾,不可抗力actual capital 实际资本

actual value 实际价值

actual wage 实际工资

added value 增值added value statement 增值表

added value tax 增值税

addition 增置,扩建

additional depreciation 附加折旧,补提折旧

additional paid-in capital 附加实缴资本additional tax 附加税

adequate disclosure 充分披露

adjunct account 附加账户

adjustable-rate bond 可调整利率债券adjusted gross income 调整后收益总额,调整后所得总额

adjusted trial balance 调整后试算表adjusting entry 调整分录

adjustment 调整

adjustment account 调整账户adjustment bond 调整债券administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense 行政管理费用ADR 资产折旧年限幅度

ad valorem tax 从价税

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advance 预付款,垫付款

advance corporation tax 预交公司税advances from customers 预收客户款advance to suppliers 预付货款adventure 投机经营,短期经营adverse opinion 反面意见,否定意见adverse variance 不利差异,逆差advisory services 咨询服务

affiliated company 联营公司affiliation 联营

after closing trial balance 结账后试算表after cost 售后成本

after date 出票后兑付

after sight 见票后兑付

after-tax 税后

AGA 政府会计师联合会

age 寿命,账龄,资产使用年限

age allowance 年龄减免

age analysis 账龄分析

agency 代理,代理关系

agency commission 代理佣金agency fund 代管基金agenda 议事日程,备忘录

agent 代理商,代理人

aggregate balance sheet 合并资产负债表aggregate income statement 合并损益表AGI 调整后收益总额,调整后所得总额aging of accounts receivable 应收账款账龄分析

aging schedule 账龄表

agio 贴水,折价

agiotage 汇兑业务,兑换业务

AGM 年度股东大会

agreement 协议

agreement of partnership 合伙协议

AICPA 美国注册公共会计师协会

AIS 会计信息系统

all capital earnings rate 资本总额收益率

all-inclusive income concept 总括收益概念

allocation 分摊,分配

allocation criteria 分配标准

allotment ①分配,拨付②分配数,拨付

,.

数

allowance ①备抵②折让③津贴

allowance for bad debts 呆账备抵

allowance for depreciation 折旧备抵账户

allowance method 备抵法

all-purpose financial statement 通用财务报表,通用会计报表

alpha risk 阿尔法风险,第一种审计风险

altered check 涂改支票

alternative accounting methods 可选择性会计方法

alternative proposals 替代方案,备选方案

amalgamation 企业合并

American Accounting Association 美国会计学会

American depository receipts 美国银行证券存单,美国银行证券托存收据

American Institute of Certified Public Accountants 美国注册会计师协会,美国注册公共会计师协会

American option 美式期权American Stock Exchange 美国股票交易所

amortization ①摊销②摊还

amortized cost 摊余成本

amount 金额,合计

amount differ 金额不符

amount due 到期金额

amount of 1 dollar 1元的本利和

analysis 分析

analyst 分析师

analytical review 分析性检查

annual audit 年度审计

annual closing 年度结账

annual general meeting 年度股东大会

annualize 按年折算

annualized net present value 折算年度净现值

annual report 年度报告

annuity 年金

annuity due 期初年金