会计专业术语中英文对照
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a payment or serious payments 一次或多次付款
abatement 扣减
absolute and unconditional payments 绝对和无条件付款
accelerated payment 加速支付
acceptance date 接受日
acceptance 接受
accession 加入
accessories 附属设备
accountability 承担责任的程度
accounting benefits 会计利益
accounting period 会计期间
accounting policies 会计政策
accounting principle 会计准则
accounting treatment 会计处理
accounts receivables 应收账款
accounts 账项
accredited investors 经备案的投资人
accumulated allowance 累计准备金
acknowledgement requirement 对承认的要求
acquisition of assets 资产的取得
acquisitions 兼并
Act on Product Liability (德国)生产责任法
action 诉讼
actual ownership 事实上的所有权
additional filings 补充备案
additional margin 附加利差
additional risk附加风险
additions (设备的)附件
adjusted tax basis 已调整税基
adjustment of yield 对收益的调整
administrative fee管理费
Administrative Law(美国)行政法
advance notice 事先通知
advance 放款
adverse tax consequences 不利的税收后果
advertising 做广告
affiliated group 联合团体
affiliate 附属机构
African Leasing Association 非洲租赁协会
after-tax rate 税后利率
aggregate rents 合计租金
aggregate risk 合计风险
agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议
aircraft registry 飞机登记
airframe (飞机的)机身
airports 机场
airworthiness directives (飞机的)适航指令
alliances 联盟
allocation of finance income 财务收益分配
allowance for losses on receivables 应收款损失备抵金
alternative uses 改换用途地使用
amenability to foreign investment 外国投资的易受控制程度
amendment 修改
American Law Institute 美国法学会
amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表
amortize 摊销
amount of recourse 求偿金额
amount of usage 使用量
AMT (Alternative Minimum Tax) (美国)可替代最低税
analogous to类推为
annual budget appropriation 年度预算拨款
appendix (契约性文件的)附件
applicable law 适用法律
applicable securities laws适用的证券法律
applicable tax life 适用的应纳税寿命
appraisal 评估
appraisers 评估人员
appreciation 溢价
appropriation provisions 拨款条例
appropriation 侵占
approval authority 核准权
approval 核准
approximation近似
arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值arbitration 仲裁
arm's length transaction 公平交易
arrangement 安排
arrest 扣留
Article 2A美国统一商法典关于法定融资租赁的条款
articles of incorporation 公司章程
AsiaLeaae 亚洲租赁协会
assess 评估
asset manager 设备经理
asset risk insurance 资产风险保险
asset securitization 资产证券化
asset specificity 资产特点
asset tracking 资产跟踪
asset-backed financing 资产支持型融资
asset-based lessor 立足于资产的出租人
asset-oriented lessor (经营租赁中的)资产导向型出租人
asset 资产
assignee 受让人
assignment 让与
association 社团
at the expiry 期限届满时
A TT (automatic transfer of title) 所有权自动转移
attachments 附着物
attributes 属性
auction sale 拍卖
audits 审计
authenticate 认证
authentication 证实
authority 当局
authorize 认可
availability of fixed rate medium-term financing 固定利率中期融资可得到的程度available-for-sale securities 正供出售证券
average life 平均寿命
average managed net financed assets 所管理的已筹资金资产净额平均值aviation authority 民航当局
backed-up servicer 替补服务者
backhoe反铲装载机
balance sheet date 资产负债表日
bandwidth 带宽
bank affiliates 银行的下属机构
bank quote 银行报价
bankruptcy cost 破产成本
bankruptcy court 破产法院
bankruptcy law 破产法
bankruptcy proceedings 破产程序
bankruptcy 破产
bareboat charterer 光船承租人
bargain renewal option廉价续租任择权
basic earnings per share每股基本收益
basic rent基本租金(各期应付的租金)
beneficiaries受益人
big-ticket items大额项目
bill and collect开票和收款
binding agreement有约束力的协议
blind vendor discount卖主暗扣
bluebook蓝皮书(美国二手市场设备价格手册)
book income账面收入
book loses账面亏损
borrower借款人
BPO(bargain purchase option)廉价购买任择权
bridge facility桥式融通
bridge桥梁
broker fee经纪人费
brokers经纪人
build-to-suit leases(租赁物由承租人)承建或承造的租赁协议
bulldozer推土机
bundled additional services捆绑(在一起的)附加服务
bundling捆绑(服务)
business acquisition业务收购
business and occupation tax营业及开业许可税
business generation业务开发
business trust商业信托
by(e)-laws细则
byte字节
cable TV network有线电视网络
cable电缆
cancelability可撤销性
cancelable可撤销的
capacity资格
capital allocation资本分派
capital constraint资金掣肘
capital contribution出资额
capital cost资本费用
capital expenditure基建费用
capital lease融资租赁协议
capital market资本市场
capitalize资本化
captive finance company专属金融公司
captives专属公司
carrying amount维持费用
carrying value账面结存价值
case law案例法
cash collatera1现金抵押
cash election现金选择
cash flow coverage ratio现金流偿债能力比率
cash flow现金流
cash receipts and cash applications现金收入及现金运用
casualty value要因价值(指租赁物毁坏或灭失时承租人应付的赔偿金额)casualty灾变、事故
CA T(computer-added tomograph)依靠电脑的层析X射线摄影机
category种类
causal sale偶然销售
ceiling上限
cellular(mobile)移动通信
central authority中央集权
certificate of acceptance接受证书、验收证书
certificate of participation共享证书
certificate证书
charitable trust公益信托
chattel mortgage动产抵押
chattel paper动产文据
checking account存款支票户
checklists审核内容清单
circuit board线路板
civil and commercial law 民商法
Civil Code(德国)民法典
civil law country(欧洲大陆各国的)大陆法系国家
claim 权利要求
classes级别
classification criteria归类标准
classification determination类别的确定
classification indicators分类指标
classification of leases租赁协议分类
classification opinion分类观点
classification process归类过程
clawback (用附加税)填补(福利开支)
client顾客
clinic诊所
collateral agent副代理人
collateral tracking system抵押物跟踪制度
collateral value抵押物价值
collateralized by third party medical receivables due以第三方到期医疗应收款作为质押collateral抵押物
collect and disburse收取和支付
collectibility可收回程度
collection托收
comfort level方便程度
commerce clause商务条款
commercial risk商业风险
commercial terms商业条款
commissions佣金
commitment承诺
common carriage通用车队
common law country(英美等)海洋法系国家
common trust共同信托
commonality通用性
compensate补偿
competitive risk竞争风险
competitor竞争者
complex finance leases复杂的融资租赁
comprehensive income综合收入
comptroller审计官
computer计算机
conceptual difference概念上的差别
concession period持有特许权的期间
concession让步、特许
conclusion结论
conditional sales agreement附条件销售协议
conditions of usage使用条件
conduit structure管道结构(的公司)
confidentiality保密性
configure改装
conflict冲突
connectivility(信息传递中的)可连通性
consensual or non-consensual lien同意或非经同意的留置权consent 同意
consideration对价
consolidation合并
constructive acceptance of collateral抵押物的指定接受constructive sale推定出售
consulting and advisory services咨询及顾问服务
Consumer Credit Act(德国)消费者信用法
consumer price index消费者价格指数
consumer secured transaction消费者有担保交易
consumer transaction消费者交易
consumption tax消费税
container集装箱
contingent rental随机租金
contingent rents随机租金
continuation beyond the termination date终止日后的接续continuous and close customer contact同客户持续而紧密的接触contract maintenance(对设备的)合同维修
contract origination合同开发
contract pool合同池
contract portfolio合同组合
contract sales合同出售
contracting cost缔约成本
contracting states 缔约国
contracts for services服务合同
contractual provisions合同条款
contributions出资
Convention on the Recognition and Enforcement of Foreign Arbitral Award承认和执行外国仲裁裁决公约convention 公约
converted subordinated notes可转换次级票据
convincing case有说服力的案例
core framework核心框架
corporate aircraft公务(飞)机
corporate debt market公司债市场
corporate guarantees公司担保
corporate income tax公司所得税
corporation公司
correlation相关性
cost of capital资金成本
cost of funds筹资成本
cost of sale销售成本
coterminous rate同期利率
counsel律师
counterclaim反诉
counterpart副本
course of dealing and usage of trade交易习惯和贸易惯例
covenants契约
coverage(保险中的)险别
crane起重机
credit and liquidity enhancement信用及流动性增级
credit card receivables信用卡应收款
credit card信用卡
credit development信用变化
credit enhancement信用增级
credit history and profile信用记录和规模
credit rating信用等级
credit risk allocation and management信用风险的分摊及管理
credit risk信用风险
credit underwriting process信用担保程序
credit-based lessor立足于信用的出租人
credit-oriented lessor(经营租赁中的)信贷导向型出租人
creditors债权人
creditworthiness信誉
criterion(衡量用的)标准
critical goals关键性目标
cross-border funding跨境融资
currency risk货币风险
current and non-current liabilities当期及非当期负债
current ratio流动比率
current realization即期实现
cushion缓冲
customer contact客户联系
customer's purchase cycle客户的购买周期
customers客户
damage 损害
dampening effect削弱性效应
data transfer数据转换
data transmission数据传输
DDC (dedicated contract carriage)指定车型及司机的合同车队dealer lessors供应商出租人
debt capital债务资本
debt covenant债务契约
debt instruments债务证书
debt issuance costs债务发行成本
debt maturities债务期限
debt securities债务证券
debt service债息
debt-equity ratios自有资金负债率
debt-equity treatment债务-权益处理
debtor债务人
debt-to-equity ratio权益负债率
decay(机械设备的)腐蚀
declarations声明
dedicated capacity carriage指定最低运输量的合同车队dedicated carriage一应俱全的车厢
deductibility可抵扣程度
deduction扣减
default违约
defeasance structures带有废止条款的结构
defense抗辩
deficiency claim损失索赔
deficiency损失、缺陷
definitional maze定义上的暧昧不明
definition定义
deflation通货紧缩
deinstallation拆卸
delay in delivery 延迟交付
delinquencies拖欠
delivery and acceptance process交付及验收程序denunciation 退出
deposit account押金账项
deposit taker存款接受者
deposition处置
depreciated value折余价值
depreciation allowance折旧提存
depreciation benefit折旧好处
depreciation deductions折旧抵扣
depreciation expense折旧费用
depreciation period折旧期间
deregulation解除管制
derivative financial instruments衍生的金融工具
designated location指定的位置
detention扣押
detraction减损
developed and mature market发达而成熟的市场
diagnostic equipment诊断设备
differentiation差别化
digitization数字化
diluted earning per share每股稀释后收益
direct and consequential damage直接和间接损失
direct financing lease直接融资租赁
direct tax直接税
disaster recovery services(电脑租赁的)救灾服务
disclaimer免责
disclosure items披露项目
discount rate折现率
discounted present value折现值
discretion自由酌情处理
discrimination差别待遇
disguised credit sale变相信贷销售
disguised purchaser of the leased asset经过伪装的租赁资产买入人(指融资租赁的承租人)dispute resolution process争议解决程序
dissolution解散
distinction区别
distinctive triangular relationship 特有的三边关系
distribution分配
diverse nuances多样化的细微差别
diversification多样化
diversity多样性
dividends红利
documentation文件制作及提供
domestic law 国内法
double taxation agreement双重课税协议
double tax双重税
double-dip tax leases(租赁一方为美国法人而另一方不是美国法人时的)双重所有权租赁协议down payment定金
down time窝工时间
downgraded信用等级下降
downward sloped interest expense line趋降的利息费用曲线draftsmanship(合同文本的)起草
due diligence应有的审慎
durability耐久性
duration of delay拖延的持续时间
duress胁迫
early buyout提前买断
early termination提前结束
earnings before minority interest少数权益前收益
earnings pattern收益模型
EBO (early buyout)提前买断
economic benefits经济利益
economic climate经济气候
economic life经济寿命
economic ownership经济上的所有权
education教育
effective date生效日
effective ownership有效的所有权
effective waiver of defenses(对)抗辩的有效放弃effectiveness有效性
electronic mail电子邮件
eligibility合格性
embedded嵌入
emerging lease markets新兴租赁市场
employee benefit plans雇员福利计划
enactment实施
encumbrance留置权
end-of-term consequences期末结果
end-of-term process期末程序
ends up倒闭
end-users最终用户
enforceable强制性的
enforcing remedies实施补救
engine发动机
enhanced equipment trust certificate增级的设备信托证书enter into force生效
entitlement权利资格
Environmental Liability Act(德国)环境责任法
EPS(earning per share)每股收益率
equalizing等量化
equipment cost设备成本
equipment defects设备瑕疵
equipment identification设备认定
equipment leasing industry设备租赁业
equipment risk allocation and management设备风险的分担及管理
Equipment Schedule设备清单
equitable owner衡平法上的所有权人
equity capital权益资本
equity contribution权益出资
equity in net loss of invests投资净损失中的权益
equity insertion权益嵌入(指经营租赁的出租人在购置用于租赁的货物时要更多地依赖其自有资金)equity investor权益投资人
equity securities权益证券
ERISA(Employee Retirement Income and Security Act)(美国)雇员退休收入及担保法escalation clauses自动调整条款
essential use实质性使用
estate(房地产)产业
estimated remaining period估计的剩余期间
estimated residual估计的余值
estimates估计
ETO(early termination option)(对)提前结束(的)任择权
evolution演变
excess cash过剩现金
excess deduction超额扣减
exchange交换
excise tax许可证税
exclusive remarketing firms(只处置某类设备的)专业性再处置公司
executory cost执行成本
exempt assets免税资产
exempt entity免税机构
exercisable 可行使的
exercise price行使(某项权利,例如购买任择权时的)价格
exhaustion损耗
Exhibit(契约性文件的)附件
EXIM bank(美国)进出口银行
expenditure开支
expertise专长
expiration of the initial lease term初始租赁期限的届满
exposure to residual asset value所承担的资产残值风险
express warranty明示的担保
extended retention of possession对占有的延伸提留
extension延期
external reporting risk财务报告引起的外部风险
FAA(Federal Aviation Administration)(美国)联邦航空署
face value面值
factoring company代理融通公司
fair market value leases公允市值租赁(指租金按租赁市场的常见数额来确定)
fair market value transactions公允市值交易
fair value公允价值
fair wear and tear合理磨损
FASB(Federal Accounting Standards Board) 13(美国)财务会计标准委员会第13号说明:租赁FASIT (financial asset securitization investment trust)金融资产证券化投资信托
fatal illness绝症
features装置
federal income tax联邦所得税
Federal Tax Court(德国)联邦税务法庭
federally guaranteed mortgage联邦保证抵押
fee receivable应收费
fee subordination附加费
fee-based financing services以收费为基础的融资服备
Felalease拉美租赁协会
fiber optics光纤
fiduciary responsibilities受托责任
filing备案
finance and other income财务及其它收入
finance charges财务费用
finance companies金融公司、财务公司
finance lease laws融资租赁法律
finance lease融资租赁协议
financial assets金融资产
financial bottom line财务底线
financial components财务成份
financial distortion财务失真
financial institution金融机构
financial instruments金融证书,金融工具
financial leasing transaction融资租赁交易
financial leasing融资租赁
financial lessor融资出租人
financial performance财务业绩
financial ratios财务比率
financial reality财务现实
financial reporting risk(因财务失真所导致的)财务报告风险
financial statement appearance资产负债表的表现
financial terms融资条件
financiers融资人
financing source融资来源
finding认定
firm term确定的条款
first amendment leases首期更改租赁协议
five different frameworks(作为租赁交易宏观环境的)五个不同的框架
fixed investment trust固定投资信托
fixed purchase option固定价格购买任择权
fixed rate固定利率
fixed wire有线(通信)
fixture filing固定备案
flexibility灵活性
floating lease accrued interest receivable浮动租赁应计的应收利息fluctuation波动
FMRV(fair market rental value)公允的租金市值
footnote disclosure通过附注披露
foreclosure disposition扣押抵债处置
foreclosure了结抵押(抵押权人按规定拍卖抵押物以受偿)forklift叉车
form report格式报告
forward rate agreement远期利率协议
forward start swaps远期掉期
four criteria(区别融资租赁和经营租赁的)四项标准
fractional interest零散权益
franchise特许权
fraud欺诈
free standing derivative instruments自力支撑的衍生工具
from cradle to grave从摇篮到坟墓(指自始至终全程服务)
front-end payment前端支付
FSL(full-service lease)全程服务租赁
fuel use tax燃料使用税
full commitment全额承诺
full disclosure充分披露
full-payout versus non-full-payout全额支付还是非全额支付
full-payout全额支付
full-service lease全套服务租赁
fund appropriation拨款
fund risk筹资风险
funding resources筹资渠道
funding risk筹资风险
furnish供应
future cash flow未来的现金流
future lease payment未来租赁付款
GAAP(generally accepted accounting principle)公认会计准则gains收益
gear ratio资本充足率
gearing资本充足率
general intangible一般无形物
geographic distance地理上的距离
German Insolvency Act德国破产法
global leasing industry全球租赁业
global survey全球调查
globalization全球化
goods货物
goodwill商誉
governmental agency政府(指定的)代理机构
governmental body政府机构
governmental fund政府基金
governmental taking政府征用
GPTD(gross profit tax deferral)毛利税递延
grantor trust委托人信托
grantors委托人
grantor授予人
growth rate增长率
guaranteed residual value有担保的残值
guarantee担保
hallmark印记
hardware硬件
harmonization(在有着不同法规情况下的)协调
headings标题
health care merchant fund incorporation 保健商融资公司
health care receivables保健应收款
health care services保健服务
healthcare provider保健提供者
heavy maintenance大修
hedge against inflation抵御通涨
hedge套期保值
helicopters直升机
hell-or high water clauses绝对责任条款
high technology leasing高技术租赁
hire purchase agreement租购协议
hire purchase contracts租购合同
hirer租入人
holders持有人
homogeneity同质性
hospitalization(到)医院治疗
hours of use(设备的)使用小时
hurdle rate最低可接受费率IAS(International Accounting Standard) 17国际会计准则17 租赁IDC(initial direct costs)初始直接费用
identification确认
idle capacity闲置的能力
IFC(International Finance Corporation)国际金融公司
illness疾病
illustration演示
immaterial items非实质性事项
immediately available fund立即可以得到的资金impairment of assets资产减损
implementation执行
implicit interest rate隐含利率
implied acceptance默认接受
implied warranty or guarantee 暗示的担保
in-bound leases进口租赁
inception of the lease租赁协议开始日
income and expense recognition收入和支出的确认income statement损益表
income tax所得税
incremental borrowing rate of interest新增借款利率incurrance of an obligation义务的承担
indebtedness欠款
indemnification赔偿
indemnify保护
indenture trustee契约受托人
independent director独立董事
indexed rate指数利率(指跟着某个基准利率走的利率)index指数
indirect bank leasing间接的银行租赁
indirect tax间接税
individual lessees个人承租人
industrialization工业化
industry dynamics行业动向
industry lingo行话(行业内的暗语)
information信息
infrastructure基础设施
infringement侵权
in-house expertise(该公司)自有的专长
initial accounting初始的会计处理
initial case law初始判例法
initial lease term初始的租期
innovation创新
in-place remarketing原地再处置
input tax投入税
insider transaction内部交易
insolvency破产
inspection findings检验结果
inspection report检验报告
inspection检验
inspector检验员
institutional finance机构融资
instrument工具、文据
insurance carrier承保人
insurance claims保险索赔
insurance coverage保险类别
insurance function保险功能
insurance policy保险单
intangible assets无形资产
intangible benefit无形权益
intellectual property right知识产权
intelligence gathering情报收集
intentional or grossly negligent act故意的或严重疏忽的作为
interest and fee income利息和收费收入
interest component of scheduled payments排定进度付款的利息部分
interest rate spreads利差
interest rate swaps利率掉期
interim real estate financing不动产过渡性融资
interim rent暂行租金(在租金首付日应付的租金)
intermediate twin-aisle中程双过道(指飞机)
internal preference(所披露的信息严重扭曲时的)内部参考
international financial leasing of equipm ent国际设备融资租赁
international leasing community国际租赁界
international registration requirement plan(飞机的)国际登记计划要求internationalization国际化
Internet互联网
interperiod tax allocation各期之间的税收分配
invasion侵犯
inventory盘存、存货清册
investment company投资公司
investment grade credit rating投资等级信用评级
investment return投资回报
investors投资人
invoice发票
IOSCO(International Organization of Securities Commissions)证券委员会国际组织IRC(Internal Revenue Code)(美国)国内税收法
irrevocable不可撤销的
IRS(Internal Revenue Service)(美国)国内税务局
issue notes出立票据
issuer发行人
IT assets信息技术资产
item项目
job qualification sheet职业资格证
judge法官
judgement裁决
judicial arena司法场所
judicially-assisted repossession司法协助重新占有
junk bonds垃圾债券
jurisdictions司法管辖区
label标记
landing gear(飞机的)起落架
landing着陆
language(合同中的)用语
large ticket asset大额资产
lease application租赁申请
lease fee租赁费(对租金中所含收益部分的形容)
lease for movables动产租赁协议
lease inception起租日
lease intended as security担保意向租赁
lease liabilities租赁负债
lease lines of credit租赁信贷限额
lease manager租赁协议管理人
lease portfolio租赁协议组合
lease registry租赁协议登记
lease tax租赁税
lease termination payment(为)提前结束(租赁协议而作的)支付
lease term租赁期限
lease versus purchase租还是买
leased assets租赁资产
leased equipment 租赁设备
leased items租赁物件
leased property租赁财产
leasehold租赁、租借
lease-in/lease-out(美国特有的为享受税收待遇而在美国企业同外国企业之间订立的)租入租出租赁协议lease-purchase financing租购融资
leases租赁协议
Leaseurope欧洲租赁协会
leasing activities租赁业务
leasing agreement租赁协议
leasing arrangement租赁安排
leasing company租赁公司
leasing professionals租赁专业人员
leasing regulation对租赁的管制
leasing systems(手工的或电脑的)租赁业务管理系统
leasing's share of GDP租赁占国内生产总值的份额
leasing租赁
legal arrangement法律安排
legal consequences法律后果
legal entity法人
legal fees法律费
legal form法律形式
legal issue法律课题
legal ownership法定所有权
legal owner法定所有权人
legal right法定权利
legal risk法律风险
legal status法律地位
legal title法定所有权
legal treatment法律处理
legally empowered法律授权的
legitimate business purpose合法的营业目的lenders放款人
lenient terms宽松条款
lessee intent承租人的意向
lessee承租人
lessor's internal staff出租人的内部人员
lessor出租人
letter of credit信用证
level of collateral抵押水平
leverage borrowings杠杆借款
leverage ratio资本充足率
leveraged lease杠杆租赁
levy扣押
liabilities负债
liberal depreciation rules自由折旧规则
license特许
licensing agreements许可证协议
licensing of lease activity对租赁业务的许可
lien date留置日
lien留置权
life-limited parts(飞机上)限制其使用小时的部件limitation of liability责任限度
limited ability有限能力
limited liability company有限责任公司
liquidated damage损失赔偿金
liquidator 清算人
liquidity facility流动性融通
liquidity support流动性支持
liquidity现金支付能力
litigation诉讼
loans disguised as leases伪装成租赁的贷款loan-type financing贷款型融资
loan贷款
lobby effort游说努力
local law当地法律
local statues当地法规
local tax地方税
location所在地
lock box account锁箱账户
lock box collection and sweep arrangement(银行的)锁箱和自动转存安排
locomotive(铁路)机车
long term rental contract长期出租合同
loss containment亏损防堵
loss ratio赔付率
losses损失
lost sales losses出租人为了再处置收回的租赁物而失去出租新的租赁物的机会所带来的损失MACRS depreciation(美国的)加速成本回收的折旧
maintain reserves(飞机租赁中承租人承担的)保养准备金
maintenance contract维修保养合同
maintenance interval(飞机发电机的)维修间隔期
maintenance policies and procedures保养方针及程序
make-whole premium凑整升水
managerial reporting risk(财务报告导致的)管理层报告的风险
manipulation of accounting principles对会计准则的巧妙运用
manufacturer subsidy(来自)制造商(的)补贴
marginal tax rate边际税率
market friction市场摩擦
market imperfection市场的不完善
market participants市场参与者
market penetration市场渗透率
market rates of interest市场利率
market share市场份额
market size市场规模
market stability市场稳定性
marketplace市场环境
master lease illustration租赁协议正文
master lease主租赁协议
material facts重要事实
maturity到期日
means手段
measurement criteria衡量标准
mechanism机制
memory function备忘功能
mercantile-type sale商业性销售
merchantability适销性(经营租赁协议中的暗示保证)
merges合并
merit review process事实真相检查程序
middle-market leasing中级市场租赁
MIGA(Multilateral Investment Guarantee Agency)多边投资担保署
minimum capital最低资本
minimum lease payments receivable应收最小租赁付款
minimum lease terms最短租赁期限
minimum rental rate最低租金费率
mirror-in/mirror-out principle(飞机返还时的维修状况同交付时)一模一样的原则
mismatches不匹配
mitigate缓解(风险)
mobility移动性
model模式
modem“猫”(调制解调器)
modification 更改
monetary policy货币政策
money-over-money lease钱到钱的租赁(租赁业内对融资租赁的俗称)
monitoring监控
monoline insurer单一险种保险人
monopolies垄断部门
monopoly垄断
month-to-month rentals(期满但租赁物未退还时的)逐月收取的租金
moratorium延缓履行
mortgage loan placement抵押贷款安排
motor carrier fee机动车费
MPD(maintenance planning document)维修计划书
MRI(magnetic resonance imaging)核磁共振成象
multiple jurisdiction涉及多个司法管辖区的
multi-years lease commitment多年的租赁款项承付
municipal trade tax地方贸易税
named owner指名的所有权人
narrative report陈述式报告
narrow-body aircraft窄机身飞机
nascent幼稚的
national independent full-service leasing rental firms全国性的独立全面服务租赁出租公司
nationality国籍
NCCUSL(The National Conference of Commissioners on Uniform State Laws)(美国)统一州法律委员会全国会议
negligence 过失
nenrenewal penalties期末若不留购或不续租时的罚金
net cash investment outstanding 净现金出资余额
net collectible value可回收净额
net earnings净收益
net financed assets已融资资产净额
net gain on sale of financing transactions融资交易出售的净利得
net investment outstanding净出资余额
net lease净租赁(指不附带任何技术服务的租赁)
国际企业-会计术语-中英文对照
国际企业中英文对照 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
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
新会计准则会计科目表中英文对照18页word
新会计科目表 1 资产 assets 11~ 12 流动资产 current assets 111 现金及约当现金 cash and cash equivalents 1111 库存现金 cash on hand 1112 零用金/周转金 petty cash/revolving funds 1113 银行存款 cash in banks 1116 在途现金 cash in transit 1117 约当现金 cash equivalents 1118 其它现金及约当现金 other cash and cash equivalents 112 短期投资 short-term investment 1121 短期投资 -股票 short-term investments - stock 1122 短期投资 -短期票券 short-term investments - short-term notes and bills 1123 短期投资 -政府债券 short-term investments - government bonds 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates 1125 短期投资 -公司债 short-term investments - corporate bonds 1128 短期投资 -其它 short-term investments - other 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 113 应收票据 notes receivable 1131 应收票据 notes receivable 1132 应收票据贴现 discounted notes receivable 1137 应收票据 -关系人 notes receivable - related parties 1138 其它应收票据 other notes receivable
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
常用会计英语词汇
常用会计英语词汇 基本词汇 A (1)account 账户,报表 A (2)accounting postulate 会计假设 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任概念 A (5)accountancy 会计职业 A (6)accountant 会计师 A (7)accounting 会计 A (8)agency cost 代理成本 A (9)accounting bases 会计基础 A (10)accounting manual 会计手册 A (11)accounting period 会计期间 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报酬率 A (14)accounting reference date 会计参照日 A (15)accounting reference period 会计参照期间 A (16)accrual concept 应计概念 A (17)accrual expenses 应计费用 A (18)acid test ratio 速动比率(酸性测试比率) A (19)acquisition 收购 A (20)acquisition accounting 收购会计 A (21)adjusting events 调整事项 A (22)administrative expenses 行政管理费 A (23)amortization 摊销 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量成本法 A (26)annual report and accounts 年度报告和报表 A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配账户 A (29)articles of association 公司章程细则 A (30)assets 资产 A (31)assets cover 资产担保 A (32)asset value per share 每股资产价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (36)audit 审计 A (37)audit report 审计报告 A (38)auditing standards 审计准则 A (39)authorized share capital 额定股本 A (40)available hours 可用小时 A (41)avoidable costs 可避免成本 B (42)back-to-back loan 易币贷款
新会计准则会计科目中英文对照表
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
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
会计术语中英文对照
会计术语中英文对照
会计专业术语中英文对照 A (1)ABC 作业基础成本计算 A (2)absorbed overhead 已吸收制造费用 A (3)absorption costing 吸收成本计算 A (4)account 帐户,报表 A (5)accounting postulate 会计假设 A (6)accounting series release 会计公告文件 A (7)accounting valuation 会计计价 A (8)account sale
承销清单 A (9)accountability concept 经营责任概念 A (10)accountancy 会计职业A (11)accountant 会计师A (12)accounting 会计A (13)agency cost 代理成本 A (14)accounting bases 会计基础 A (15)accounting manual 会计手册 A (16)accounting period 会计期间
A (17)accounting policies 会计方针 A (18)accounting rate of return 会计报酬率 A (19)accounting reference date 会计参照日 A (20)accounting reference period 会计参照期间 A (21)accrual concept 应计概念 A (22)accrual expenses 应计费用 A (23)acid test ration 速动比率(酸性测试比率) A (24)acquisition
会计术语中英文对照.docx
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) 生产成本(production cost)
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
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
会计科目中英文对照
完整英文版资产负债表、利润表及现金流量表来源:冯硕的日志 资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中:原材料Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets 流动资产合计Total current assets 长期投资:Long-term investment: 其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment *合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost 减:累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减:固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets 其中:土地使用权Including and use rights 递延资产(长期待摊费用)Deferred assets 其中:固定资产修理Including:Fixed assets repair 固定资产改良支出Improvement expenditure of fixed assets 其他长期资产Other long term assets
财务术语中英文对照大全
财务术语中英文对照大全一、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
会计专业术语中英文对照参考
A (1)ABC 作业基础成本计算 A (2)absorbed overhead 已吸收制造费用 A (3)absorption costing 吸收成本计算 A (4)account 帐户,报表 A (5)accounting postulate 会计假设 A (6)accounting series release 会计公告文件 A (7)accounting valuation 会计计价 A (8)account sale 承销清单 A (9)accountability concept 经营责任概念 A (10)accountancy 会计职业 A (11)accountant 会计师 A (12)accounting 会计 A (13)agency cost 代理成本 A (14)accounting bases 会计基础 A (15)accounting manual 会计手册 A (16)accounting period 会计期间 A (17)accounting policies 会计方针 A (18)accounting rate of return 会计报酬率 A (19)accounting reference date 会计参照日 A (20)accounting reference period 会计参照期间A (21)accrual concept 应计概念 A (22)accrual expenses 应计费用
A (23)acid test ration 速动比率(酸性测试比率) A (24)acquisition 购置 A (25)acquisition accounting 收购会计 A (26)activity based accounting 作业基础成本计算A (27)adjusting events 调整事项 A (28)administrative expenses 行政管理费 A (29)advice note 发货通知 A (30)amortization 摊销 A (31)analytical review 分析性检查 A (32)annual equivalent cost 年度等量成本法 A (33)annual report and accounts 年度报告和报表A (34)appraisal cost 检验成本 A (35)appropriation account 盈余分配帐户 A (36)articles of association 公司章程细则 A (37)assets 资产 A (38)assets cover 资产保障 A (39)asset value per share 每股资产价值 A (40)associated company 联营公司 A (41)attainable standard 可达标准 A (42)attributable profit 可归属利润 A (43)audit 审计 A (44)audit report 审计报告
国际会计科目对照表(中英)
精心整理 ccount?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?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? ? 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? Assets? Creditor? Deflation? 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? Solvency?清偿能力? Stable-dollar?assumption?稳定货币假设? Stockholders?股东? Stockholders?equity?股东权益?
会计术语中英对照
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)
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