会计相关名词中英文对照

会计相关名词中英文对照
会计相关名词中英文对照

会计原则和假设:

accounting principle 会计原则

accrual- basis accounting 权责发生制原则accounting postulate 会计假设

accounting entity 会计主体

cash basis of accounting 收付实现制comparability principle 可比性原则

the prudence principle 谨慎性原则

consistency principle 一贯性原则

historical cost 历史成本

historical cost principle 历史成本原则:

objectivity (reliability) principle 客观性原则matching principle 配比原则

materiality principle 重要性原则

going-concern basis 持续经营假设

relevance principle 相关性原则

the understandability principle 明晰性原则

stable-monetary concept 货币计量

会计科目:

account 账户、科目

资产负债表科目:

account payable 应付账款

accounts receivable / receivables 应收账款accumulated depreciation 累计折旧

amortization expense /expense not allocated 待摊费用assets 资产

capital 资本

capital share 股本

cash 现金

current investment 短期投资

deferred assets 递延资产

deferred liabilities 递延负债

fixed assets 固定资产

floating assets / current assets 流动资产

current liability 流动负债

goodwill 商誉

intangible assets 无形资产

liabilities 负债

liability dividend / dividend payable 应付股利

long-term investment 长期投资

long-term liabilities 长期负债

net assets 净资产

notes payable 应付票据

notes receivable/ receivables 应收票据

owner’s equity 所有者权益

prepayments / payment in advance 预付款项

product cost / output cost 生产成本

product / finished goods 产成品

purchase 购货

raw materials 原材料

reserve for bad debts / bad debts expense /provisi 坏帐准备retained earnings 留存收益

stock on hand / inventory 存货

tangible assets 有形资产

taxes payable 应交税金

unearned revenue 预收款项

undistributed profits / undivided profits 未分配利润value added tax 增值税

wages payable / salaries payable 应付工资

work in process / goods in process 在产品

损益表科目:

depreciation expense 折旧费用

exchange gain 汇兑收益

exchange loss 汇兑损失

expenses/charges 费用

factory overhead /manufacturing expense 制造费用financial expense 财务费用

income tax 所得税

management expense 管理费用

net income 净收益

net profit 净利润

non-operating gain 营业外收入

non-operating loss 营业外支出

operating expense 营业费用

operating revenue 营业收入

period expense 期间费用

profit after tax 税后利润

profit before tax 税前利润

revenues 收入

sales allowances 销货折让

sales discount 销货折扣

revenue expenditure 收益性支出

sales return 销售退回

sales revenue 销售收入

selling expense 销售费用

traveling expense 差旅费

unrelated business income 营业外收益

其他术语:

accounting entries 会计分录

accounting equation / accounting identity 会计恒等式accounting report /accounting statement 会计报表accounting standard 会计准则

accounting time period concept 会计分期

balance 余额

balance sheet 资产负债表

begainning balance/ opening balance 期初余额

capital expenditure 资本性支出

certified practicing accountant 注册会计师

compound journal entry 复合分录

contingent assets 或有资产

contingent liabilities 或有负债

cost accounting 成本会计

credit balance 贷方余额

credit side 贷方

debit balance 借方余额

debit side 借方

depreciation rate 折旧率

double-entry book-keeping 复式簿记

ending balance 期末余额

estimateld scrap value 估计残值

financial accounting 财务会计

fiscal year/ accounting periods 会计年度

general ledger 总分类账

income statement /profit and loss statement 利润表损益表management accounting 管理会计

obligee/ creditor 债权人

Obligor/ invester 债务人

perpetual inventory system 永续盘存制

physical inventory system 实地盘存制

posting document 记账凭证

quarterly statement 季报

residual(salvage)value 折余价值(残值)

sales invoice 销货发票

sales on account 赊销

source document 原始凭证

starting-load cost / organization costs 开办费

statement of cash flow/ cash flow statement 现金流量表subsidiary accounts 明细账户

subsidiary ledger 明细分类账

surplus reserve 盈余公积

T-account/ transfer T字形账户

trial balance 试算平衡

useful life 使用年限

voucher 付款凭证

四大会计师事务所:

Deloitte Touche Tohmatsu 德勤

Ernst & Y oung 安永

KPMG 毕马威

Price Water House Coopers 普华永道

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vibration 振动 sound 音 tone 音(乐音) musical tone 乐音 noise 噪音 acoustics 声学 psychoacoustics 心理声学 frequency 频率 intensity 强度 time 时间 wave form 波形 pitch 音高 loudness 响度 duration 时值 timbre 音色(tone color or quality) tuning fork 音叉 pure tone 纯音 complex tone 复音(composite tone) overtone(s) 泛音 (aliquot tone, harmonics, flageolet tone 即upper partials) overtone series 泛音列 partial(s) 分音(partial tone)

fundamental(tone) 基音(first partial) step 音级(scale step, degree) accidental(s) 变音记号 sharp 升号 flat 降号 double-sharp 重升号 double-flat 重降号 nature 还原号 intonation 音准 octave 八度 range 音域(compass) (voice) register 音区 small c 小字组c great C 大字组C contra C 大字二组C unaccented octave 小字组 one-lined octave 小字一组(one-line) two-lined octave 小字二组(two-line) three –lined octave 小字三组(three-line) four-line octave 小字四组(four-line) temperament 乐律 tempered scale 平均律(equal temperament)

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色彩常用术语中英文对照 2007-08-06 16:48:16 (已经被浏览7次) 一.红色类红色red 朱红vermeil; vermilion; ponceau 粉红pink; soft red; rose bloom 梅红plum;crimson;fuchsia red 玫瑰红rose madder; rose 桃红peach blossom; peach; carmine rose 樱桃红cherry; cerise 桔红reddish orange; tangerine; jacinth; salmon pink; salmon 石榴红garnet 枣红purplish red; jujube red; date red 莲红lotus red 浅莲红fuchsia pink 豉豆红bean red 辣椒红capsicum red 高粱红Kaoliang red 芙蓉红hibiscus red; poppy red; poppy 胭脂红rogue red ; carmine; cochineal; lake 鲑鱼红salmon 玳瑁红hawksbill turtle red 海螺红cadmium orange 宝石红ruby red 玛瑙红agate red 珊瑚红coral 金红bronze red 铁红iron oxide red 铁锈红rust red 镉红cadmium red 铬红chrome red 砖红brick red 土红laterite; reddle 郎窑红lang-kiln red 均红Jun-kiln red 釉底红underglaze red 威尼斯红Venetian red 法国红French vermilion 茜红alizarin red; madder red 洋红carmine; magenta 品红pinkish red; magenta 猩红scarlet red; scarlet; blood red 油红oil red 紫红purplish red; madder red; wine red; wine; carmine;amaranth; claret; fuchsia;

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accrued revenues 应计收益 accumulated depreciation 累计折旧accumulated rights累积权益 acid-test ratio(quick ratio)酸性测验比率 activity accounting 作业会计( 责任会计) activity based cost system 作业制成本制度 activity or productivity analysis 活动/生产能力activity variance 作业差异 activity-based accounting 作业制会计 activity-based costing 作业制成本 actual costing 实际成本法 actual costs 实际成本 additional markup再加价 additional markup cancellation 再加价取销adjusting 调整 aging of accounts receivable 帐龄分析法 all financial resources concept 全部财务资源观念allowable cost 可允成本 allowance for doubtful accounts 备抵坏帐allowance method 备抵评价法 American Accounting Association 美国会计学会AAA annuity 年金 applied factory overhead已分摊制造费用appraisal 估价 appraisal costs 鉴定成本

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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 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 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(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 relationship) 账项调整(adjustment of account)

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