会计术语英汉对照表


会计术语名称英文名称
加速折旧法accelerated depreciation methods
承兑市场acceptance market
账户account
流转会计account for circulating tax
账户编号Account number
会计科目account title
会计学accounting
会计accounting
会计假设accounting assumption
会计控制accounting control
会计循环accounting cycle
会计决策accounting decision making
会计机构accounting department
会计凭证accounting documents
会计要素accounting elements
会计主体accounting entity
会计分录accounting entry
会计环境accounting environment
会计等式accounting equation
分支机构会计accounting for branch
企业合并会计accounting for business combination
会计预测accounting for casting
合并主体的所得税会计美accounting for income taxes of consolidated entities
承租人会计accounting for leases-leasee
出租人会计accounting for leases-lessor
退休金会计美accounting for pension plan
物价变动会计accounting for price changes
会计利润accounting income
会计信息accounting information
会计计量accounting measurement
会计对象accounting object
会计目标accounting objective
农业会计accounting of agricultural enterprises
民航运输企业会计accounting of civil aviation transportation enterprises
商品流通企业会计accounting of commercial enterprises
交通运输企业会计accounting of communication and transportation enterprises
施工企业会计accounting of construction enterprises
建设单位会计accounting of construction units
外商投资企业会计accounting of enterprises with foreign investment
金融企业会计accounting of financial institutions
高新技术企业会计accounting of high technology enterprises
工业会计accounting of industrial enterprises
保险企业会计accounting of insurance companies
邮电通信企业会计accounting of post and telecommunication enterprises
铁路运输企业会计accounting of rail way transportation enterprises
房地产开发企业会计accounting of real estate enterprises
股份制企业会计accounting of stock companies
旅游、饮食服务企业会计accounting of tourism and service
会计分期accounting periods
会计人员accounting personnel
会计职业道德accounting professional ethics
会计确认accounting recognition
会计记录accounting records
会计研究accounting research
会计学科体系accounting science system
会计准则accounting standards
会计报表accounting statements
会计监督accounting supervision
会计理论accounting theory
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
资金运用账户accounts of applications of funds
资金来源账户accounts of sources of funds
应收账款accounts receivable
权责发生制原则accrual basis
应计费用accrued expense
应付福利费Accrued welfares
控股合并acquisition of majority interest
精算报告actuaries' report
固定资产扩建additions of fixed assets
附加账户adjunct accounts
调整分录adjusting journal entry
调整账户adjustment accounts
账项调整adjustment of account
新合伙人入伙admission of a new partner
预收账款Advance Received from Customers
预付账款advance to supplier
收益总括观点all-inclusive concept of income
通用报表all-purpose financial statements
年度报告annual report
拨定留存收益appropriated retained earnings
艺术论art perspective
资产负债法asset/liability method
资产assets
应收账款出借assignment of accounts receivable
合伙权益的转让美assignment of partnership interest
附属公司associated company
坏账bad debts
资产负债账户balance sheet accounts
破产清算bankruptcy liquidation
公司债券bonds payable
红利法bonus procedure
会计账簿Book of accounts
序时账簿book of chronological entry
簿记bookkeeping
记账方法bookkeeping methods
记账凭证汇总表核算形式bookkeeping procedure using categorized account summary
多栏式日记账核算形式bookkeeping procedure using columnar journal
通用日记账核算形式bookkeeping procedure using general journal
日记总账核算形式bookkeeping procedure using summarized journal
汇总记账凭证核算形式bookkeeping procedure using summary vouchers
会计核算形式bookkeeping procedures
订本式账簿bound book
分支机构branch
企业会计business accounting
企业合并business combination
企业财务business finance
企业集团business group
营业税business tax
买入汇率buying rate
资本资产定价模型capital asset pricing model
资本因素capital factor
资本保全capital maintenance
资本市场capital market
资本公积capital reserves
股本capital stock
利息资本化capitalization of interests
资本化价值capitalized value
卡片式账簿card book
现金cash
货币资金Cash and cash equivalents
现金折扣cash discount
现金分配计划cash distribution plan
银行存款cash in bank
现金日记账cash journal
财务总监CFO
子公司权益变动change in ownership of a subsidiary
母公司持股比例变动change in ownership percentage held by parent
会计科目表chart of accounts
对账checking
集合分配账户clearing accounts
结账closing account
结账分录closing entry
收款法collection method
汇总报表combination statements
合并会计报表combined financial statements
日记总账combined journal and ledger
债权人会议committee representation
公司company
股份有限公司company limited by shares
有限责任公司company of limited liability
无限责任公司company of unlimited liability
可比性原则comparability
全面清查complete check
复杂权益法complex equity method
联合账簿compound book
复合分录compound entry
全面分摊法comprehensive allocation
混合合并conglomeration
商品寄销consignment
一致性原则consistency
合并资产负债表consolidated balance sheet
合并每股收益consolidated EPS
合并会计报表consolidated financial statements
合并报表consolidated financial statements
合并损益表consolidated income statement
合并现金流量表consolidated statement of cash flow
合并财务状况变动表consolidated statement of changes in financial position
创立合并consolidation
币值稳定假设constant-dollar assumption
在发建工程constructions in process
推定赎回损益constructive gains and losses on bonds
推定赎回constructive retirement
消费税consumer tax
当代理论contemporary theory
或有负债contingent liability
可转换债券convertible bonds
版权copyrights
公司债券发行corporate bond floatation
公司债券发行价格corporate bond issuing price
划线更正法correction by drawing a straight ling
补充登记法correction by extra recording
红字更正法correction by using red ink
对应账户corresponding accounts
成本法cost method
房地产成本cost of real estate
成本回收法cost recovery method
成本报表cost statement
合并价差cost-book value differentials
成本计算账户costing accounts
横向销售crosswise sale
汇总原始凭证cumulative source document
汇总原始凭证cumulative source document
流动资产current assets
现行成本current cost
现行成本会计current cost accounting
现行成本/稳值货币会计current cost/general purchasing power accounting
流动负债current liabilities
当期经营观点current operating concept of income
流动非流动性法current/noncurrent method
无担保债券debenture bonds
借贷记账法debit-credit bookkeeping
账户对应关系debit-credit relationship
债务重整debt restructurings
递延资产deferred charges
递延法deferred method
银行存款日记账deposit journal
保证金法deposit method
折旧[旧]depreciation
折旧方法depreciation method
固定资产折旧depreciation of fixed assets
折旧率depreciation rate
衍生金融工具derivative financial instruments
直接融资租赁direct financing lease
直接控股direct holdings
直接标价法direct quotation
贴水discount
贴现市场discount market
应付票据贴现discount on notes payable
酌量性费用中心Discretionary Expense Centers
股利dividend
负权人偿金dividend
应付股利dividends payable
复式记账法Double entry bookkeeping
向下销售downstream sale
经济利润economic income
存货销售的影响effects of inventory errors
财务报表要素elements of financial statements
工程物资engineer material
实体理论entity theory
权益法equity method
权益理论equity theory
汇兑损益exchange gains or losses
汇率exchange rate
费用expense
合并费用expenses related to combinations
对外报表external statements
公允价值fair value
反馈价值feedback value
财产信托会计美fiduciary accounting
会计核算financial accounting
财务会计financial accounting
财务会计概念框架financial accounting conceptual framework
财务会计原则financial accounting principles
财务活动financial activities
财务分析financial analysis
财务控制financial control
财务决策financial decision
财务预测financial forecast
金融期货交易financial futures transaction
金融工具financial instruments
财务管理financial management
财务管理环境financial management environment
财务管理目标financial management objectives
金融市场financial market
财务计划financial planning
财务政策financial policy
财务制度financial regulations
财务报告financial report
财务报表financial statements
财务监督financial supervision
财务费用financing expenses
融资租赁financing lease
先进先出去first-in,first-out缩写FIFO
固定资产fixed assets
固定汇率fixed rate
浮动汇率floating rate
预测价值forecast value
外币foreign currency
外币资产风险foreign currency assets risk
外币承诺foreign currency commitment
外币兑换风险foreign currency exchange risk
外币持有风险foreign currency holding risk
外币投资风险foreign currency investment risk
外币负债风险foreign currency liability risk
外币会计报表foreign currency statements
外币业务foreign currency transaction
外币折算风险foreign currency translation risk
外汇foreign exchange
外汇期货交易foreign exchange futures transaction
外汇市场foreign exchange market
企业组织形式forms of enterprise organization
远期汇率forward rate
专营权franchises
完全应计法full accrual method
完全合并full consolidation
功能性货币美functional currency
会计职能functions of accounting
资金funds
资金运动funds movement
期货市场future market
期货合约futures contract
商品期货交易futures for commodity
期货交易futures transaction
总分类账户general account
综合变动general change
总分类账簿general ledger
物价总指数general price index
一般物价水平会计general price level accounting
通用记账凭证general purpose voucher
公认会计原则generally accepted accounting principle,GAAP
持续经营going concern
黄金市场gold market
商誉goodwill
商誉法goodwill procedure
政府及非营利组织会计governmental and non-profit organization accounting
外币套期保值hedge
原始成本historical cost
控投公司holding company
持有/产损益holding gains losses
共同费用分配home office-branch expense allocation
横向合并horizontal integration
住房基金housing fund
固定资产更换与固定资产改良improvements and replacements of fixed assets
收益债券income bonds
损益表账户income statement accounts
损益表法Income statement approach
所得税income tax
所得税会计income tax accounting
增减记账法increase-decrease bookkeeping
独立董事independent director
间接控股indirect holding
间接标价法indirect quotation
个别报表individual statements
信息系统论information system perspective
无偿债能力insolvency
分次清算installment liquidation
分期收款销货installment sales
无形资产intangible assets
公司间的长期资产业务intercompany transactions in long-term assets
利率期货交易interest rate futures transaction
公司债券利率interest rate on debenture
中期报告interim reporting
自制原始凭证internal source document
对内报表internal statements
跨期摊提账户inter-period allocation accounts
所得税的跨期分摊inter-period tax allocation
存货inventory
盘存账存inventory accounts
盘存法inventory method
存货转让价格inventory transfer price
投资中心Investment Center
投资收益investment income
专有技术know-how
后进先出法last-in,first-out,LIFO
租赁leases
分类账簿ledger
拆借市场lending market
举债经营收购美Leveraged buyouts,简称LBC
举债经营融资租赁leveraged lease
负债liability
股份两合公司limited partnership
上市公告书listed company statement
长期投资long-term investments
长期负债long-term liability of long-term debt
长期借款long-term loans
长期应付款long-term payables
活页式账簿loose-leaf book
低值易耗品Low-value consumption goods/Low value consumables
一次总付清算lump-sum partnership liquidation
宏观会计macro-accounting
生产能力保全maintaining capital in terms of productive capacity
一般购买力保全maintaining capital in units of general purchasing power
名义货币保全maintaining capital in units of money
管理会计management accounting
管理活动论management activities perspective
管理费用Management Fee/Management Fees
管理工具论management tool perspective
期货交易市场market of futures transaction
配比原则matching
计价对比账户matching accounts
重要性原则materiality
管理层收购MBO
计量属性measurement attributes
吸收合并merger
微观会计micro-accounting
中间汇率middle rate
最低退休金负债美minimum liability
少数股东损益minority interest income
少数股东权益minority stockholder’s interest
货币项monetary items
货币计量monetary measurement
货币非货币法monetary/no monetary
货币市场money market
有担保债券mortgage bonds
复式记账凭证multiple account titles voucher
累计凭证multiple-record document
多种汇率法multiply exchange rate
相互持股mutual holdings
自然资源natural resources
会计本质nature of accounting
负商誉negative goodwill
可转让定期存单市场negotiable Market
凈利润net income
对境外实体的凈投资net investment in foreign entities
营业外收支凈额net non-operating income and expenditure
退休金成本凈额美net periodic pension cost
可变现凈值net realizable
可变现凈值法net realizable value
虚账户nominal accounts
非货币性项目nonmonetary items
不定期清查non-periodic checking method
应付票据notes payable
应收票据notes receivable
客观性原则objectivity
财务管理对象objects of financial management
表外账户off-balance sheet accounts
表融资off-balance-sheet financing
平仓盈亏offset gain and loss
单行合并美one-line consolidation
一笔交易观one-transaction opinion
营业利润operating income
经营租赁operating lease
营业亏损抵免operating loss carrybacks and carry forwards
期权市场option market
期权options
财务管理组织organization of financial management
外币分账法original-currency method
其他货币资金Other monetary assets
其他应收款other receivables
店头市场over-the -counter-market
所有者权益owners equity
所有者权益owners equity
实收资本paid-in capital
平行登记parallel recording
母公司parent company
部分分摊法partial allocation
局部清查partial check
合伙企业partnership enterprise
合伙清算partnership liquidation
专利权patents
支出payment
付款凭证payment voucher
退休金给付义务美pension benefit obligations
退休金pension plan
退休基金资产美pension plan assets
期间费用Period Expense
定期清查Periodic checking method
定期盘存制periodic inventory system
实地盘存制periodic inventory system
永久性差异permanent difference
永续盘存制perpetual inventory system
个人财务报表美personal financial statements
个人所得税personal income tax
财产清查physical inventory
权益结合法pooling of interest method
持仓盈亏position gain and loss
过账posting
合并前股利pre-acquisition dividends
合并前利润pre-acquisition income
升水premium
物价变动price changes
物价指数price index
修正性惯例principle of exceptions
历史成本原则principle of historical cost
生产法production method
利润中心Profit Center
利润分配profit distribution
应付利润profit payable
财产税property tax
比例合并美proportionate consolidation
招股说明书prospectus
备抵账户provision accounts
备抵附加账户provision and adjunct accounts
谨慎性原则prudence
公共会计public accounting
购买法purchase method
购货折扣purchases discounts
购买力损益purchasing power gains or looses
下推会计美push-down accounting
准改组美quasi-reorganization
实账户real accounts
房地产real estate
房地产收入real estate revenue
实现原则realization principle
收款凭证receipt voucher
收付记账法receipts-payment bookkeeping
以外币表示的应收款项或应付款项receivables for payables denominated in foreign currency
交互分配法美reciprocal allocation approach
费用的确认recognition of expense
收入的确认recognition of revenue
相对账户调节reconciliation of home office and branch accounts
账面汇率recorded rate
记账本位币recording currency
记账本位币recording currency
记账汇率recording rate
记账规则recording rules
外币统账法recording-currency method
公司债券偿还redemption of bonds
相关性原则relevance
先调整后折算法remeasurement-translation method
租金rents
改组reorganization
改组计划美reorganization plan
固定资产修理repairs and maintenance of fixed assets
重置成本replacement cost
重置成本法replacement costing
资源税resources tax
零售价格法retail method
废弃和生置法retirement and replacement method
原合伙人退伙retirement of initial partner
固定资产重估价revaluations of fixed assets
收入中心revenue center
转回分录reversing entry
安全付款表safe payments schedule
销售法sale method
应收账款出售sale or factoring of accounts receivable
售后回租sale-leaseback
销售代理处sales agency
销货退回与折让sales returns and allowances
销售式融资租赁sales-type financing lease
从属账户Secondary accounts
证券市场securities market
一级市场security primary market
二级市场security secondary market
分部报告segmental reporting
销售费用selling expenses
卖出汇率selling rate
劳务因素service factor
结算账户settlement accounts
短期借款Short-term Borrowing
简单分录simple entry
简单权益法simple equity method
单式记账凭证single account title voucher
单一汇率法single method
单式记账法single-entry bookkeeping
一次凭证single-record document
偿债基金sinking fund
独资企业sole proprietorship
原始凭证source document
外来原始凭证source document from outside
专用报表special purpose financial statements
专用记账凭证special-purpose voucher
特定变动specific change
特定物价指数specific price index
投机speculation
印花税stamp tax
标准成本法standard costing
法定公益金Statutory welfare reserve
证券交易所stock exchange
股票指数期货stock index futures
认股权stock rights
直线法straight-line
转租赁subleases
明细分类账户subsidiary account
子公司subsidiary company
明细分类账簿subsidiary ledger
实质重于形式substance over form
盈余公积surplus reserves
暂记账户suspense accounts
会计任务targets of accounting activities
关税tariff
税务会计tax accounting
纳税影响法tax effect method
应交税金taxes payable
应付税款法taxes payable method
时态法temporal method
暂时性差异temporary difference
短期投资temporary investment
财务管理内容the content of financial management
财务管理环节the cycle of financial management
企业论the enterprise theory
实体论the entity theory
财务管理职能the functions of financial management
基金论the fund theory
财务管理原则the principle of financial management
业主权论the proprietorship theory
剩余权益论the residual equity theory
企业整体价值the value of an enterprise as a whole
会计理论结构theoretical structure of accounting
及时性原则timeliness
时间性差异timing difference
商标权trademarks and trade names
内部往来transactions between home office and branches
转账凭证transfer voucher
换算损益translation gains or losses
外币会计报表折算translation of foreign currency statements
先折算后调整法translation-remeasurement method
库藏股法美treasury stock approach
电子表格trial balance
试算平衡trial balancing
三式记账法triple-entry bookkeeping
真实与公允true and fair view
受托人美trustee
破产受托人清算组会计trustee accounting
两笔交易观two-transaction opinion
不合并子公司unconsolidated subsidiaries
未分配利润Undistributed profits
一般购买力单位units of general purchasing power
订量单位units of measurement
名义货币单位units of nominal currency
期末存货的未实现损益unrealized profit in ending inventory
向上销售upstream sale
增值表value added statement
变动成本法variable costing
纵向合并Vertical integration
记账凭证voucher
应付工资wages payable
工作底稿working paper
包装物Wrap page
最新优惠

好消息!

会计妹现正推出下列“最低价优惠”,万无错过。

* 一蚊开公司 — 香港人创业 只须一蚊(不包括政府收费用)。

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会计妹®总机电话:
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威胜商业大厦21楼
电话:+852 3465 9868

会计妹®旺角店地址:
九龙旺角 弥敦道721-725号
华比银行大厦 5楼
电话:+852 3465 9883

会计妹®中山店地址:
中山市石岐区 安栏路90号
岐江中心 4楼3A06室
电话:+86 (0760) 2377 9098

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Date published: Thu, 20 Sep 2018 16:17:06 -0500
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