东北财经大学 西方会计(Accounting)账目单词中英对照表

东北财经大学 西方会计(Accounting)账目单词中英对照表
东北财经大学 西方会计(Accounting)账目单词中英对照表

一、资产类Assets

流动资产Current assets

货币资金Cash and cash equivalents

1001现金Cash

1002 银行存款Cash in bank

1009 其他货币资金Other cash and cash equivalents

'100901 外埠存款Other city Cash in bank

'100902 银行本票Cashier's cheque

'100903 银行汇票Bank draft

'100904 信用卡Credit card

'100905 信用证保证金L/C Guarantee deposits

'100906 存出投资款Refundable deposits

1101 短期投资Short-term investments

'110101 股票Short-term investments - stock

'110102 债券Short-term investments - corporate bonds

'110103 基金Short-term investments - corporate funds

'110110 其他Short-term investments - other

1102 短期投资跌价准备Short-term investments falling price reserves

应收款Account receivable

1111 应收票据Note receivable

银行承兑汇票Bank acceptance

商业承兑汇票Trade acceptance

1121 应收股利Dividend receivable

1122 应收利息Interest receivable

1131 应收账款Account receivable

1133 其他应收款Other notes receivable

1141 坏账准备Bad debt reserves

1151 预付账款Advance money

1161 应收补贴款Cover deficit by state subsidies of receivable

库存资产Inventories

1201 物资采购Supplies purchasing

1211 原材料Raw materials

1221 包装物Wrappage

1231 低值易耗品Low-value consumption goods

1232 材料成本差异Materials cost variance

1241 自制半成品Semi-Finished goods

1243 库存商品Finished goods

1244 商品进销差价Differences between purchasing and selling price

1251 委托加工物资Work in process - outsourced

1261 委托代销商品Trust to and sell the goods on a commission basis 1271 受托代销商品Commissioned and sell the goods on a commission basis 1281 存货跌价准备Inventory falling price reserves

1291 分期收款发出商品Collect money and send out the goods by stages

1301 待摊费用Deferred and prepaid expenses

长期投资Long-term investment

1401 长期股权投资Long-term investment on stocks

'140101 股票投资Investment on stocks

'140102 其他股权投资Other investment on stocks

1402 长期债权投资Long-term investment on bonds

'140201 债券投资Investment on bonds

'140202 其他债权投资Other investment on bonds

1421 长期投资减值准备Long-term investments depreciation reserves

股权投资减值准备Stock rights investment depreciation reserves

债权投资减值准备Bcreditor's rights investment depreciation reserves

1431 委托贷款Entrust loans

'143101 本金Principal

'143102 利息Interest

'143103 减值准备Depreciation reserves

1501 固定资产Fixed assets

房屋Building

建筑物Structure

机器设备Machinery equipment

运输设备Transportation facilities

工具器具Instruments and implement

1502 累计折旧Accumulated depreciation

1505 固定资产减值准备Fixed assets depreciation reserves

房屋、建筑物减值准备Building/structure depreciation reserves

机器设备减值准备Machinery equipment depreciation reserves

1601 工程物资Project goods and material

'160101 专用材料Special-purpose material

'160102 专用设备Special-purpose equipment

'160103 预付大型设备款Prepayments for equipment

'160104 为生产准备的工具及器具Preparative instruments and implement for fabricate 1603 在建工程Construction-in-process

安装工程Erection works

在安装设备Erecting equipment-in-process

技术改造工程Technical innovation project

大修理工程General overhaul project

1605 在建工程减值准备Construction-in-process depreciation reserves

1701 固定资产清理Liquidation of fixed assets

1801 无形资产Intangible assets

专利权Patents

非专利技术Non-Patents

商标权Trademarks, Trade names

著作权Copyrights

土地使用权Tenure

商誉Goodwill

1805 无形资产减值准备Intangible Assets depreciation reserves

专利权减值准备Patent rights depreciation reserves

商标权减值准备trademark rights depreciation reserves

1815 未确认融资费用Unacknowledged financial charges

待处理财产损溢Wait deal assets loss or income

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

1911 待处理财产损溢Wait deal assets loss or income

191101待处理流动资产损溢Wait deal intangible assets loss or income 191102待处理固定资产损溢Wait deal fixed assets loss or income

二、负债类Liability

短期负债Current liability

2101 短期借款Short-term borrowing

2111 应付票据Notes payable

银行承兑汇票Bank acceptance

商业承兑汇票Trade acceptance

2121 应付账款Account payable

2131 预收账款Deposit received

2141 代销商品款Proxy sale goods revenue

2151 应付工资Accrued wages

2153 应付福利费Accrued welfarism

2161 应付股利Dividends payable

2171 应交税金Tax payable

'217101 应交增值税value added tax payable

'21710101 进项税额Withholdings on VAT

'21710102 已交税金Paying tax

'21710103 转出未交增值税Unpaid VAT changeover

'21710104 减免税款Tax deduction

'21710105 销项税额Substituted money on VAT

'21710106 出口退税Tax reimbursement for export

'21710107 进项税额转出Changeover withnoldings on VAT

'21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax '21710109 转出多交增值税Overpaid VAT changeover

'21710110 未交增值税Unpaid VAT

'217102 应交营业税Business tax payable

'217103 应交消费税Consumption tax payable

'217104 应交资源税Resources tax payable

'217105 应交所得税Income tax payable

'217106 应交土地增值税Increment tax on land value payable

'217107 应交城市维护建设税Tax for maintaining and building cities payable

'217108 应交房产税Housing property tax payable

'217109 应交土地使用税Tenure tax payable

'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable '217111 应交个人所得税Personal income tax payable

2176 其他应交款Other fund in conformity with paying

2181 其他应付款Other payables

2191 预提费用Drawing expense in advance

其他负债Other liabilities

2201 待转资产价值Pending changerover assets value

2211 预计负债Anticipation liabilities

长期负债Long-term Liabilities

2301 长期借款Long-term loans

一年内到期的长期借款Long-term loans due within one year

一年后到期的长期借款Long-term loans due over one year

2311 应付债券Bonds payable

'231101 债券面值Face value, Par value

'231102 债券溢价Premium on bonds

'231103 债券折价Discount on bonds

'231104 应计利息Accrued interest

2321 长期应付款Long-term account payable

应付融资租赁款Accrued financial lease outlay

一年内到期的长期应付Long-term account payable due within one year

一年后到期的长期应付Long-term account payable over one year

2331 专项应付款Special payable

一年内到期的专项应付Long-term special payable due within one year

一年后到期的专项应付Long-term special payable over one year

2341 递延税款Deferral taxes

三、所有者权益类OWNERS' EQUITY

资本Capital

3101 实收资本(或股本) Paid-up capital(or stock)

实收资本Paicl-up capital

实收股本Paid-up stock

3103 已归还投资Investment Returned

公积

3111 资本公积Capital reserve

'311101 资本(或股本)溢价Cpital(or Stock) premium

'311102 接受捐赠非现金资产准备Receive non-cash donate reserve

'311103 股权投资准备Stock right investment reserves

'311105 拨款转入Allocate sums changeover in

'311106 外币资本折算差额Foreign currency capital

'311107 其他资本公积Other capital reserve

3121 盈余公积Surplus reserves

'312101 法定盈余公积Legal surplus

'312102 任意盈余公积Free surplus reserves

'312103 法定公益金Legal public welfare fund

'312104 储备基金Reserve fund

'312105 企业发展基金Enterprise expension fund

'312106 利润归还投资Profits capitalizad on return of investment

利润Profits

3131 本年利润Current year profits

3141 利润分配Profit distribution

'314101 其他转入Other chengeover in

'314102 提取法定盈余公积Withdrawal legal surplus

'314103 提取法定公益金Withdrawal legal public welfare funds

'314104 提取储备基金Withdrawal reserve fund

'314105 提取企业发展基金Withdrawal reserve for business expansion

'314106 提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund '314107 利润归还投资Profits capitalizad on return of investment

'314108 应付优先股股利Preferred Stock dividends payable

'314109 提取任意盈余公积Withdrawal other common accumulation fund

'314110 应付普通股股利Common Stock dividends payable

'314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)

'314115 未分配利润Undistributed profit

四、成本类Cost

4101 生产成本Cost of manufacture

'410101 基本生产成本Base cost of manufacture

'410102 辅助生产成本Auxiliary cost of manufacture

4105 制造费用Manufacturing overhead

材料费Materials

管理人员工资Executive Salaries

奖金Wages

退职金Retirement allowance

补贴Bonus

外保劳务费Outsourcing fee

福利费Employee benefits/welfare

会议费Coferemce

加班餐费Special duties

市内交通费Business traveling

通讯费Correspondence

电话费Correspondence

水电取暖费Water and Steam

税费Taxes and dues

租赁费Rent

管理费Maintenance

车辆维护费Vehicles maintenance

油料费Vehicles maintenance

培训费Education and training

接待费Entertainment

图书、印刷费Books and printing

运费Transpotation

保险费Insurance premium

支付手续费Commission

杂费Sundry charges

折旧费Depreciation expense

机物料消耗Article of consumption

劳动保护费Labor protection fees

季节性停工损失Loss on seasonality cessation

4107 劳务成本Service costs

五、损益类Profit and loss

收入Income

业务收入OPERATING INCOME

5101 主营业务收入Prime operating revenue

产品销售收入Sales revenue

服务收入Service revenue

5102 其他业务收入Other operating revenue

材料销售Sales materials

代购代售

包装物出租Wrappage lease

出让资产使用权收入Remise right of assets revenue

返还所得税Reimbursement of income tax

其他收入Other revenue

5201 投资收益Investment income

短期投资收益Current investment income

长期投资收益Long-term investment income

计提的委托贷款减值准备Withdrawal of entrust loans reserves 5203 补贴收入Subsidize revenue

国家扶持补贴收入Subsidize revenue from country

其他补贴收入Other subsidize revenue

5301 营业外收入NON-OPERATING INCOME

非货币性交易收益Non-cash deal income

现金溢余Cash overage

处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets

固定资产盘盈Fixed assets inventory profit

罚款净收入Net amercement income

支出Outlay

业务支出Revenue charges

5401 主营业务成本Operating costs

产品销售成本Cost of goods sold

服务成本Cost of service

5402 主营业务税金及附加Tax and associate charge

营业税Sales tax

消费税Consumption tax

城市维护建设税Tax for maintaining and building cities

资源税Resources tax

土地增值税Increment tax on land value

5405 其他业务支出Other business expense

销售其他材料成本Other cost of material sale

其他劳务成本Other cost of service

其他业务税金及附加费Other tax and associate charge

费用Expenses

5501 营业费用Operating expenses

代销手续费Consignment commission charge

运杂费Transpotation

保险费Insurance premium

展览费Exhibition fees

广告费Advertising fees

5502 管理费用Adminisstrative expenses

职工工资Staff Salaries

修理费Repair charge

低值易耗摊销Article of consumption

办公费Office allowance

差旅费Travelling expense

工会经费Labour union expenditure

研究与开发费Research and development expense

福利费Employee benefits/welfare

职工教育经费Personnel education

待业保险费Unemployment insurance

劳动保险费Labour insurance

医疗保险费Medical insurance

会议费Coferemce

聘请中介机构费Intermediary organs

咨询费Consult fees

诉讼费Legal cost

业务招待费Business entertainment

技术转让费Technology transfer fees

矿产资源补偿费Mineral resources compensation fees

排污费Pollution discharge fees

房产税Housing property tax

车船使用税Vehicle and vessel usage license plate tax(VVULPT)

土地使用税Tenure tax

印花税Stamp tax

5503 财务费用Finance charge

利息支出Interest exchange

汇兑损失Foreign exchange loss

各项手续费Charge for trouble

各项专门借款费用Special-borrowing cost

5601 营业外支出Nonbusiness expenditure

捐赠支出Donation outlay

减值准备金Depreciation reserves

非常损失Extraordinary loss

处理固定资产净损失Net loss on disposal of fixed assets

出售无形资产损失Loss on sales of intangible assets

固定资产盘亏Fixed assets inventory loss

债务重组损失Loss on arrangement

罚款支出Amercement outlay

5701 所得税Income tax

以前年度损益调整Prior year income adjustment

现金Cash in hand

银行存款Cash in bank

其他货币资金-外埠存款Other monetary assets - cash in other cities

其他货币资金-银行本票Other monetary assets - cashier‘s check

其他货币资金-银行汇票Other monetary assets - bank draft

其他货币资金-信用卡Other monetary assets - credit cards

其他货币资金-信用证保证金Other monetary assets - L/C deposit

其他货币资金-存出投资款Other monetary assets - cash for investment 短期投资-股票投资Investments - Short term - stocks

短期投资-债券投资Investments - Short term - bonds

短期投资-基金投资Investments - Short term - funds

短期投资-其他投资Investments - Short term - others

短期投资跌价准备Provision for short-term investment

长期股权投资-股票投资Long term equity investment - stocks

长期股权投资-其他股权投资Long term equity investment - others

长期债券投资-债券投资Long term securities investemnt - bonds

长期债券投资-其他债权投资Long term securities investment - others

长期投资减值准备Provision for long-term investment

应收票据Notes receivable

应收股利Dividends receivable

应收利息Interest receivable

应收帐款Trade debtors

坏帐准备- 应收帐款Provision for doubtful debts - trade debtors

预付帐款Prepayment

应收补贴款Allowance receivable

其他应收款Other debtors

坏帐准备- 其他应收款Provision for doubtful debts - other debtors

其他流动资产Other current assets

物资采购Purchase

原材料Raw materials

包装物Packing materials

低值易耗品Low value consumbles

材料成本差异Material cost difference

自制半成品Self-manufactured goods

库存商品Finished goods

商品进销差价Difference between purchase & sales of commodities

委托加工物资Consigned processiong material

委托代销商品Consignment-out

受托代销商品Consignment-in

分期收款发出商品Goods on instalment sales

存货跌价准备Provision for obsolete stocks

待摊费用Prepaid expenses

待处理流动资产损益Unsettled G/L on current assets

待处理固定资产损益Unsettled G/L on fixed assets

委托贷款-本金Consignment loan - principle

委托贷款-利息Consignment loan - interest

委托贷款-减值准备Consignment loan - provision

固定资产-房屋建筑物Fixed assets - Buildings

固定资产-机器设备Fixed assets - Plant and machinery

固定资产-电子设备、器具及家具Fixed assets - Electronic Equipment, furniture and fixtures 固定资产-运输设备Fixed assets - Automobiles

累计折旧Accumulated depreciation

固定资产减值准备Impairment of fixed assets

工程物资-专用材料Project material - specific materials

工程物资-专用设备Project material - specific equipment

工程物资-预付大型设备款Project material - prepaid for equipment

工程物资-为生产准备的工具及器具Project material - tools and facilities for production

在建工程Construction in progress

在建工程减值准备Impairment of construction in progress

固定资产清理Disposal of fixed assets

无形资产-专利权Intangible assets - patent

无形资产-非专利技术Intangible assets - industrial property and know-how 无形资产-商标权Intangible assets - trademark rights

无形资产-土地使用权Intangible assets - land use rights

无形资产-商誉Intangible assets - goodwill

无形资产减值准备Impairment of intangible assets

长期待摊费用Deferred assets

未确认融资费用Unrecognized finance fees

其他长期资产Other long term assets

递延税款借项Deferred assets debits

应付票据Notes payable

应付帐款Trade creditors

预收帐款Adanvances from customers

代销商品款Consignment-in payables

其他应交款Other payable to government

其他应付款Other creditors

应付股利Proposed dividends

待转资产价值Donated assets

预计负债Accrued liabilities

应付短期债券Short-term debentures payable

其他流动负债Other current liabilities

预提费用Accrued expenses

应付工资Payroll payable

应付福利费Welfare payable

短期借款-抵押借款Bank loans - Short term - pledged

短期借款-信用借款Bank loans - Short term - credit

短期借款-担保借款Bank loans - Short term - guaranteed

一年内到期长期借款Long term loans due within one year

一年内到期长期应付款Long term payable due within one year

长期借款Bank loans - Long term

应付债券-债券面值Bond payable - Par value

应付债券-债券溢价Bond payable - Excess

应付债券-债券折价Bond payable - Discount

应付债券-应计利息Bond payable - Accrued interest

长期应付款Long term payable

专项应付款Specific payable

其他长期负债Other long term liabilities

应交税金-所得税Tax payable - income tax

应交税金-增值税Tax payable - VAT

应交税金-营业税Tax payable - business tax

应交税金-消费税Tax payable - consumable tax

应交税金-其他Tax payable - others

递延税款贷项Deferred taxation credit

股本Share capital

已归还投资Investment returned

利润分配-其他转入Profit appropriation - other transfer in

利润分配-提取法定盈余公积Profit appropriation - statutory surplus reserve

利润分配-提取法定公益金Profit appropriation - statutory welfare reserve

利润分配-提取储备基金Profit appropriation - reserve fund

利润分配-提取企业发展基金Profit appropriation - enterprise development fund

利润分配-提取职工奖励及福利基金Profit appropriation - staff bonus and welfare fund 利润分配-利润归还投资Profit appropriation - return investment by profit

利润分配-应付优先股股利Profit appropriation - preference shares dividends

利润分配-提取任意盈余公积Profit appropriation - other surplus reserve

利润分配-应付普通股股利Profit appropriation - ordinary shares dividends

利润分配-转作股本的普通股股利Profit appropriation - ordinary shares dividends converted to shares

期初未分配利润Retained earnings, beginning of the year

资本公积-股本溢价Capital surplus - share premium

资本公积-接受捐赠非现金资产准备Capital surplus - donation reserve

资本公积-接受现金捐赠Capital surplus - cash donation

资本公积-股权投资准备Capital surplus - investment reserve

资本公积-拨款转入Capital surplus - subsidiary

资本公积-外币资本折算差额Capital surplus - foreign currency translation

资本公积-其他Capital surplus - others

盈余公积-法定盈余公积金Surplus reserve - statutory surplus reserve

盈余公积-任意盈余公积金Surplus reserve - other surplus reserve

盈余公积-法定公益金Surplus reserve - statutory welfare reserve

盈余公积-储备基金Surplus reserve - reserve fund

盈余公积-企业发展基金Surplus reserve - enterprise development fund

盈余公积-利润归还投资Surplus reserve - return investment by investment

主营业务收入Sales

主营业务成本Cost of sales

主营业务税金及附加Sales tax

营业费用Operating expenses

管理费用General and administrative expenses

财务费用Financial expenses

投资收益Investment income

其他业务收入Other operating income

营业外收入Non-operating income

补贴收入Subsidy income

其他业务支出Other operating expenses

营业外支出Non-operating expenses

所得税Income tax

会计专业术语中英文对比(最新整理)

财务术语中英文对照大全,财务人必备! 2015-05-28注册会计师注册会计师 知道“会计”的英语怎么说吗?不会?那可真够无语的额! 想要进入外资企业做会计?想要进入四大会计师事务所工作?好的英语水平是必不可少的!所以小编特地整理了财务数中英文大全,赶紧从基础英语学起,拿起笔做好笔记吧! 增加见识也好,装装逼也行。 目录 一、会计与会计理论 二、会计循环 三、现金与应收账款 四、存货 五、长期投资 六、固定资产 七、无形资产

八、流动负债 九、长期负债 十、业主权益 十一、财务报表 十二、财务状况变动表 十三、财务报表分析 十四、合并财务报表 十五、物价变动中的会计计量 一、会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting

私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption

会计报表术语中英文对照

一、损益表INCOME STATEMENT Aggregate income statement 合并损益表 Operating Results 经营业绩 FINANCIAL HIGHLIGHTS 财务摘要 Gross revenues 总收入/毛收入 Net revenues 销售收入/净收入 Sales 销售额 Turnover 营业额 Cost of revenues 销售成本 Gross profit 毛利润 Gross margin 毛利率 Other income and gain 其他收入及利得 EBITDA 息、税、折旧、摊销前利润(EBITDA) EBITDA margin EBITDA率 EBITA 息、税、摊销前利润 EBIT 息税前利润/营业利润 Operating income(loss)营业利润/(亏损) Operating profit 营业利润 Operating margin 营业利润率 EBIT margin EBIT率(营业利润率) Profit before disposal of investments 出售投资前利润 Operating expenses: 营业费用: Research and development costs (R&D)研发费用 marketing expensesSelling expenses 销售费用 Cost of revenues 营业成本 Selling Cost 销售成本 Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用 Selling and distribution costs 营销费用/行销费用 General and administrative expenses 管理费用/一般及管理费用 Administrative expenses 管理费用 Operating income(loss)营业利润/(亏损) Profit from operating activities 营业利润/经营活动之利润 Finance costs 财务费用/财务成本 Financial result 财务费用 Finance income 财务收益 Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动 Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失Equity loss of affiliates 子公司权益损失 Government grant income 政府补助 Other (expense) / income 其他收入/(费用)

中英文会计词汇对照表

Rick Antle and Stanley Garstka 2nd edition Glossary 词汇表 A Abnormal Accounting Earnings 超常会计盈余 会计盈余减去期初账面价值乘以一个特定的利息率。例如,会计盈余为$10,特定的利息率为8%,期初公司账面价值为$90,超常会计盈余为:$10-(0.08?$90)=$10-$7 .2=$ 2.8。 Abnormal Economic Earnings 超常经济盈余 经济盈余减去期初投资的价值乘以相应的利息率。例如,经济盈余为$10,相应的利息率为8%,期初公司投资的价值为$90,超常经济盈余为:$10-(0.08?$90)=$10-$7 .2=$ 2.8。利息率是由金融市场对本公司风险的估计决定的。 Accelerated Depreciation 加速折旧 在一项资产的所有折旧年限中,提取的折旧费用逐年递减的会计折旧方法。 Account 账户,会计科目 按资产、负债、权益、收入和费用分类的科目记录。 Accounting 会计 搜集和报告一个组织的财务历史状况的过程。 Accounting Conventions 会计惯例 把经济概念运用到实务中的会计规则和习惯。 Accounting Return on Equity 会计权益回报率 会计盈余除以权益账面价值。分母经常使用年度内权益账面价值的平均。 Accounting Valuation 会计估价 对在资产负债表上报告的特定科目确认相应的货币价值的行为。 Accounts Payable 应付帐款 企业从供货方购货应付而未付的货币。 Accounts Receivable 应收帐款 企业因赊销商品、或提供了劳务而可以向客户收取的款项。 Accrual Accounting 权责发生制会计、应计会计 任何把收入和费用的确认与现金的收入和支出相区别开来的会计方法。 Accrued Liabilities 应计负债 企业欠商品或劳务的供应方的货币。

财务专业术语中英文对照表

财务专业术语中英文对照表 英文中文说明 Account 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 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 部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 部审计 Internal control structure 部控制结构 Internal Revenue Service 国收入署 Internal users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

会计术语中英对照

一、会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting 私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption 会计分期假设Time-period Assumption 资产Asset 负债Liability 业主权益Owner's Equity 收入Revenue 费用Expense 收益Income 亏损Loss 历史成本原则Cost Principle 收入实现原则Revenue Principle 配比原则Matching Principle 全面披露原则Full-disclosure (Reporting) Principle 客观性原则Objective Principle 一致性原则Consistent Principle 可比性原则Comparability Principle 重大性原则Materiality Principle 稳健性原则Conservatism Principle 权责发生制Accrual Basis 现金收付制Cash Basis 财务报告Financial Report 流动资产Current assets

会计名词中英文对照

会计名词中英文对照 abnormal damage and loss 非常损失abnormality 异常性 absorption costing 归纳成本法 accelerated depreciation method 加速折旧法 accelerated deprecviation 加速折旧 account 会计科目 account analysis method账户分析法 Accountant会计人员A accounting basis 会计基础 accounting changes会计变动 accounting cycle会计循环 accounting error 会计错误 accounting income会计所得 Accounting Report 会计报告AR accounts receivable 应收帐款 accountting rate of return 会计报酬率 accrual basis 应计基础 accrued expenses 应计费用 accrued items 应计项目 accrued liabilities应计负债

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

会计术语中英文对照

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)

(完整word版)会计术语中英文对照

成本会计 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(accumulation process of procluction cost) 制造费用差异(manufacturing expenses variance) 实际成本与估计成本(actual cost and estimated cost) 工资费用分配(salary costs allocation) 成本曲线(cost curve) 农业生产成本(agriculture production cost) 原始成本和重置成本(original cost and replacement cost) 工程施工成本 直接成本与间接成本(direct cost and indirect cost) 可控成本(controllable cost) 制造费用分配(manufacturing expenses allocation) 理论成本与应用成本(theory cost and practice cost) 辅助生产成本分配(auxiliary production cost allocation) 期间,费用 成本控制程序(procedure of cost control) 成本记录(cost entry, cost recorder cost agenda) 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(cost control method) 内河运输成本 生产费用要素(elements of production expenses) 历史成本与未来成本(historical cost and future cost) 可避免成本与不可避免成本(avoidable cost and unavoidable cost) 成本计算期(cost period) 平均成本与个别成本(avorage cost and individual cost) 跨期摊提费用分配(inter-period expenses allocation) 计划成本(planned cost) 数量差异(quantity variance) 燃料费用分配(fuel expenses allocation) 定额成本控制制度(norm cost control system) 定额管理(management norm) 可递延成本与不可递延成本(deferrable cost and undeferrable cost) 成本控制标准(standard of cost control) 副产品成本计算(by-product costing) 责任成本(responsibility cost) 生产损失核算(production loss accounting)

财务术语中英文对照大全

财务术语中英文对照大全,财务人必备!目录 一、会计与会计理论 二、会计循环 三、现金与应收账款 四、存货 五、长期投资 六、固定资产 七、无形资产 八、流动负债 九、长期负债 十、业主权益 十一、财务报表 十二、财务状况变动表 十三、财务报表分析 十四、合并财务报表 十五、物价变动中的会计计量 一、会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor

股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting 私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures

财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption 会计分期假设Time-period Assumption 资产Asset 负债Liability 业主权益Owner's Equity 收入Revenue 费用Expense 收益Income 亏损Loss 历史成本原则Cost Principle 收入实现原则Revenue Principle 配比原则Matching Principle 全面披露原则Full-disclosure (Reporting) Principle 客观性原则Objective Principle 一致性原则Consistent Principle 可比性原则Comparability Principle 重大性原则Materiality Principle 稳健性原则Conservatism Principle

会计账户与术语中英文表

Account 帐户 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 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 Owners 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 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 财会名词汉英对照表 (1)会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor

会计词汇中英文对照表

会计词汇中英文对照表acceptance 承兑 account 账户 accountant 会计员 accounting 会计 accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整 administration expense 管理费用advances 预付 advertising expense 广告费agency 代理 agent 代理人 agreement 契约 allotments 分配数 allowance 津贴 amalgamation 合并 amortization 摊销 amortized cost 应摊成本

annuities 年金 applied cost 已分配成本 applied expense 已分配费用 applied manufacturing expense 己分配制造费用apportioned charge 摊派费用 appreciation 涨价 article of association 公司章程 assessment 课税 assets 资产 attorney fee 律师费 audit 审计 auditor 审计员 average 平均数 average cost 平均成本 bad debt 坏账 balance 余额 balance sheet 资产负债表 bank account 银行账户 bank balance 银行结存 bank charge 银行手续费 bank deposit 银行存款

会计术语中英对照

会计术语中英对照 Document number:NOCG-YUNOO-BUYTT-UU986-1986UT

一、会计与会计理论 会计accounting 决策人DecisionMaker 投资人Investor 股东Shareholder 债权人Creditor 财务会计FinancialAccounting 管理会计ManagementAccounting 成本会计CostAccounting 私业会计PrivateAccounting 公众会计PublicAccounting 注册会计师CPACertifiedPublicAccountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标AccountingObjectives 会计假设AccountingAssumptions 会计要素AccountingElements 会计原则AccountingPrinciples 会计实务过程AccountingProcedures 财务报表FinancialStatements 财务分析FinancialAnalysis 会计主体假设Separate-entityAssumption 货币计量假设Unit-of-measureAssumption 持续经营假设Continuity(Going-concern)Assumption 会计分期假设Time-periodAssumption 资产Asset 负债Liability 业主权益Owner'sEquity 收入Revenue 费用Expense 收益Income 亏损Loss 历史成本原则CostPrinciple

会计学词汇中英文对照

会计学(Accounting)账目单词中英对照表来源:OSU商科帮的日志 一、资产类Assets 流动资产Current assets 货币资金Cash and cash equivalents 1001现金Cash 1002 银行存款Cash in bank 1009 其他货币资金Other cash and cash equivalents '100901 外埠存款Other city Cash in bank '100902 银行本票Cashier's cheque '100903 银行汇票Bank draft '100904 信用卡Credit card '100905 信用证保证金L/C Guarantee deposits '100906 存出投资款Refundable deposits 1101 短期投资Short-term investments '110101 股票Short-term investments - stock '110102 债券Short-term investments - corporate bonds '110103 基金Short-term investments - corporate funds '110110 其他Short-term investments - other 1102 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable 1111 应收票据Note receivable 银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance 1121 应收股利Dividend receivable 1122 应收利息Interest receivable 1131 应收账款Account receivable 1133 其他应收款Other notes receivable 1141 坏账准备Bad debt reserves 1151 预付账款Advance money 1161 应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories 1201 物资采购Supplies purchasing 1211 原材料Raw materials 1221 包装物Wrappage 1231 低值易耗品Low-value consumption goods 1232 材料成本差异Materials cost variance 1241 自制半成品Semi-Finished goods 1243 库存商品Finished goods 1244 商品进销差价Differences between purchasing and selling price 1251 委托加工物资Work in process - outsourced 1261 委托代销商品Trust to and sell the goods on a commission basis 1271 受托代销商品Commissioned and sell the goods on a commission basis 1281 存货跌价准备Inventory falling price reserves 1291 分期收款发出商品Collect money and send out the goods by stages

会计报表术语中英文对照

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