常用会计名词(中英文对照)
会计专业术语中英文对照（大全）
会计专业术语中英文对照（大全）第一篇：会计专业术语中英文对照（大全）一、资产 assets1、流动资产 current assets现金及现金等价物 cash and cash equivalents1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 现金等价物 cash equivalents1118 其它现金及现金等价物 other cash and cash equivalents 短期投资 short-term investments1121 短期投资-股票 short-term investmentsshort-term notes and bills1123 短期投资-政府债券short-term investmentsbeneficiary certificates1125 短期投资-公司债short-term investmentsother1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market(1129这个中文英文的说法我都没听说过,我觉得正确的中英文应该是: 短期投资跌价准备, Securities Fair Value Adjustment)1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据-关系人notes receivablerelated parties1149 坏帐准备－应收帐款allowance for doubtful accountsforeign currencies1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款related parties1188 其它应收款other1189 坏帐准备other receivables121~122 存货 inventories1211 商品存货 merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 存货跌价准备 allowance to reduce inventory to market 1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品 by-products1224 在制品 work in process1225 委外加工 work in processother2、基金及长期投资 funds and long-term investments基金 funds1311 偿债基金 redemption fund（or sinking fund）1312 改良及扩充基金 fund for improvement and expansion 1313 意外损失准备基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds长期投资 long-term investments1321 长期股权投资 long-term equity investments1322 长期债券投资 long-term bond investments1323 长期不动产投资 long-term real estate investments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资 other long-term investments 1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments3、固定资产property , plant, and equipment土地 land1411 土地 land1418 土地-重估增值 landrevaluation increments1429 累积折旧-土地改良物 accumulated depreciationbuildings144~146 机（器）具及设备 machinery and equipment1441 机（器）具 machinery1448 机（器）具-重估增值 machinerymachinery151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧-租赁资产accumulated depreciationleasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments forequipment1561 未完工程 construction in progress1562 预付购置设备款 prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipmentmiscellaneous property, plant, and equipment递耗资产 depletable assets161 递耗资产 depletable assets1611 天然资源 natural resources1618 天然资源-重估增值natural resources-revaluation increments1619 累积折耗-天然资源accumulated depletionother 其它资产 other assets181 递延资产 deferred assets1811 债券发行成本 deferred bond issuance costs1812 长期预付租金 long-term prepaid rent1813 长期预付保险费 long-term prepaid insurance1814 递延所得税资产 deferred income tax assets1815 预付退休金 prepaid pension cost1818 其它递延资产 other deferred assets182 闲置资产 idle assets1821 闲置资产 idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据 long-term notes receivable1842 长期应收帐款 long-term accounts receivable1843 催收帐款 overdue receivables1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables-related parties1848 其它长期应收款项 other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accountsincremental value from revaluation 1859 累积折旧-出租资产 accumulated depreciationrestricted 1888 杂项资产-其它 miscellaneous assets-other第二篇：会计专业术语中英文对照流动资产： CURRENT ASSETS:货币资金 Cash结算备付金 Provision of settlement fund拆出资金 Funds lent交易性金融资产 Financial assets held for trading应收票据 Notes receivable应收账款 Accounts receivable预付款项 Advances to suppliers应收保费 Insurance premiums receivable应收分保账款 Cession premiums receivable应收分保合同准备金 Provision of cession receivable应收利息 Interests receivable其他应收款 Other receivable买入返售金融资产 Recoursable financial assets acquired存货Inventories其中：原材料 Raw material库存商品 Stock goods一年内到期的非流动资产 Non-current assets maturing within one year其他流动资产 Other current assets流动资产合计 TOTAL CURRENT ASSETS非流动资产：NON-CURRENT ASSETS发放贷款及垫款 Loans and payments on behalf可供出售金融资产 Available-for-sale financial assets持有至到期投资 Held-to-maturity investments长期应收款 Long-term receivables长期股权投资 Long-term equity investments投资性房地产 Investment real estates固定资产原价 Fixed assets original cost减：累计折旧 Less:Accumulated depreciation固定资产净值 Fixed assets--net value减：固定资产减值准备 Less:Fixed assets impairment provision 固定资产净额 Fixed assets--net book value在建工程 Construction in progress工程物资 Construction supplies固定资产清理 Fixed assets pending disposal生产性生物资产 Bearer biological assets油气资产 Oil and natural gas assets无形资产 Intangibel assets开发支出 Research and development costs商誉 Goodwill长期待摊费用 Long-term deferred expenses递延所得税资产 Deferred tax assets其他非流动资产 Other non-current assets其中：特准储备物资Physical assets reserve specificallyauthorized非流动资产合计 TOTAL NON-CURRENT ASSETS流动负债：CURRENT LIABILITIES:短期借款 Short-term borrowings向中央银行借款 Borrowings from central bank吸收存款及同业存放 Deposits from customers and interbank 拆入资金 Deposit funds交易性金融负债 Financial assets held for liabilities应付票据 Notes payable应付账款 Accounts payable预收款项 Advances from customers卖出回购金融资产款 Funds from sales of financial assets with repurchasement agreement应付手续费及佣金Handling charges and commissions payable应付职工薪酬 Employee benefits payable其中：应付工资 Including:Accrued payroll应付福利费 Welfare benefits payable其中：职工奖励及福利基金 Including:Staff and workers' bonus and selfare应交税费 Taxes and surcharges payable其中：应交税金 Including:Taxes payable应付利息 Interests payable其他应付款 Other payables应付分保账款 Cession insurance premiums payable保险合同准备金 Provision for insurance contracts代理买卖证券款 Funds received as agent of stock exchange代理承销证券款 Funds received as stock underwrite一年内到期的非流动负债Non-current liabilities maturing within one year其他流动负债 Other current liablities流动负债合计 TOTAL CURRENT LIABILITIES:非流动负债：NON-CURRENT LIABILITIES:长期借款Long-term loans应付债券 Debentures payable长期应付款 Long-term payables专项应付款 Specific payable预计负债 Accrued liabilities递延所得税负债 Deferred tax liabilities其他非流动负债 Other non-current liablities其中：特准储备基金 Authorized reserve fund非流动负债合计 TOTAL NON-CURRENT LIABILITIES:负债合计 TOTAL LIABILITIES所有者权益（或股东权益）：OWNERS'(OWNER'S)/SHAREHOLDERS' EQUITY实收资本（股本）Registered capital国家资本 National capital集体资本 Collective capital法人资本 Legal person's capital其中：国有法人资本Including:State-owned legal person's capital集体法人资本Collective legal person“s capital个人资本Personal capital外商资本 Foreign businessmen's capital减：已归还投资 Less:Returned investment实收资本（或股本）净额 Registered capital--net book value资本公积 Capital surplus减：库存股 Treasury stock专项储备 Special reserve盈余公积 Surplus reserve其中：法定公积金Including:Statutory accumulation reserve任意公积金 Discretionary accumulation储备基金 Reserved funds企业发展基金 Enterprise expension funds利润归还投资 Profits capitalised on retum of investments一般风险准备 Provision for normal risks未分配利润 Undistributed profits外币报表折算差额 Exchange differences on translating foreign operations归属于母公司所有者权益合计 Total owners' equity belongs to parent company少数股东权益 Minority interest所有者权益合计 TOTAL OWNERS' EQUITY负债及所有者权益总计 TOTAL LIABILITIES & OWNERS' EQUITY一、营业总收入 OVERALL SALES其中：营业收入 Including:Sales from operations其中：主营业务收入 Including:sales of main operations其他业务收入 Income from other operations利息收入 Interest income已赚保费 Insurance premiums earned手续费及佣金收入 Handling charges and commissions income二、营业总成本 OVERALL COSTS其中：营业成本 Including: Cost of operations其中：主营业务成本 Including:Cost of main operations其他业务成本 cost of other operations利息支出 Interest expenses手续费及佣金支出Handling charges and commissions expenses退保金 Refund of insurance premiums赔付支出净额 Net payments for insurance claims提取保险合同准备金净额 Net provision for insurance contracts 保单红利支出 Commissions on insurance policies分保费用 Cession charges营业税金及附加 Sales tax and additions销售费用 Selling and distribution expenses管理费用 General and administrative expenses其中：业务招待费 business entertainment研究与开发费research and development财务费用Financial expenses其中：利息支出 Interest expense利息收入 Interest income汇兑净损失（净收益以“-”号填列）Gain or loss on foreign exchange transactions(less exchange gain)资产减值损失 Impairment loss on assets其他other加：公允价值变动收益（损失以“-”号填列）Plus: Gain or loss from changes in fair values(loss expressed with ”-“)投资收益（损失以“-”号填列）Investment income(loss expressed with ”-“)其中：对联营企业和合营企业的投资收益 Including: Investment income from joint ventures and affiliates(loss expressed with ”-“)汇兑收益（损失以“-”号填列）Gain or loss on foreign exchange transactions s(loss expressed with ”-“)三、营业利润（亏损以“－”号填列）PROFIT FROM OPERATIONS加：营业外收入 Plus: Non-operating profit 其中：非流动资产处置利得 Gains from disposal of non-current assets非货币性资产交换利得Gains from exchange of non-monetary assets政府补助 Government grant income债务重组利得 Gains from debt restructuring减：营业外支出 Less:Non-operating expenses其中：非流动资产处置损失Including:Losses from disposal ofnon-current assets非货币性资产交换损失Losses from exchange of non-monetary assets债务重组损失 Losses from debt restructuring四、利润总额（亏损总额以“－”号填列）PROFIT BEFORE TAX(LOSS EXPRESSED WITH ”-“)减：所得税费用 Less: Income tax expenses五、净利润（净亏损以“－”号填列）NET PROFIT(LOSS EXPRESSED WITH ”-")归属于母公司所有者的净利润Net profit belonging to parent company少数股东损益 Minority interest六、每股收益： EARNINGS PER SHARE(EPS)基本每股收益 Basic EPS稀释每股收益 Diluted EPS七、其他综合收益 OTHER CONSOLIDATED INCOME八、综合收益总额 TOTAL CONSOLIDATED INCOME归属于母公司所有者的综合收益总额Consolidated income belonging to parent company归属于少数股东的综合收益总额Consolidated income belonging to Minority shareholders九、补充资料 SUPPLEMENTARY INFORMATION营业总收入中：出口产品销售收入 Including overall sales:sales income of export products营业总成本中：出口产品销售成本 Including overall costs:sales cost of export products第三篇：模具常用专业术语中英文对照塑料模具常用专业术语中英文对照模胚（架）： mold base三板模（细水口）：3-plate mold二板模（大水口）：2-plate 定位圈（法栏）locating ring 浇口套（唧嘴）sprue bushing热流道： hot runner,hot manifold面板:cavity adaptor plate 水口板：runner stripper plate 上模板（A板）:cavity plate 下模板（B板）:core plate 上内模（型腔＼母模＼凹模）：cavity insert下内模（型芯＼公模＼凸模）：core insert 推板：stripper plate 模脚（方铁）spacer plate 顶针板：ejector retainner plate托板(顶针底板)： support plat垃圾钉：stop pin撑头: support pillar底板：coreadaptor plate 推杆：push bar 顶针： ejector pin 司筒：ejector sleeve司筒针：ejector pin 回针：push bake pin 导柱：leader pin/guide pin 导套：bushing/guide bushing中托司（顶针板导套）：shoulder guide bushing中托边(顶针板导柱)：guide pin滑块（行位）： slide 波子弹弓（定位珠）：ball catch 耐磨板/油板：wedge wear 压条：plate斜导边（斜导柱）：angle pin压座/铲鸡：wedge斜顶：angle from pin 斜顶杆：angle ejector rod 缩呵：movable core,return core core puller尼龙拉勾（扣机）：nylonlatch lock栓打螺丝：S.H.S.B 镶针：pin喉塞: pipe plug锁模块：lock plate挡板：stop plate螺丝： screw推板：stripper plate斜顶：lifterplate塑胶管：plastic tube快速接头：jiffy quick connector plug/sockermold内模管位：core/cavity inter-lockflash(塑件)毛边电极(铜公)：copper electrode五金模具常用专业术语中英文对照cutting die, blanking die冲裁模progressive die, follow(-on)die 连续模compound die复合模punched hole冲孔panel board镶块to cutedges=side cut=side scrap切边to bending折弯to pull, to stretch拉伸Line streching, line pulling线拉伸engraving, to engrave刻印 top plate上托板（顶板）top block 上垫脚punch set上模座punch pad上垫板punch holder上夹板stripper pad脱料背板up stripper上脱料板die pad下垫板die holder下夹板die set下模座bottom block下垫脚bottom plate 底板（下托板）stripping plate 脱料板（表里打）outer stripper外脱料板inner stripper内脱料板lower stripper 下脱料板上模座upper die set 成型公 form punch脱料板stripper 垫板subplate/backup plate下模座die plate垫脚parallel托板mounting plate 顶料销kick off初始管位first start pin 带肩螺丝shoulder screw两用销lifter pin弹簧护套spring cage 拔牙螺丝jack screw侧冲组件 cam sectionbites导导正装置 guide equipment 尺rail漏废料孔 slug hole限位块stop block送料板rail plate刀口trim line挡块stopper倒角chamfer入子insert 浮块lifter 销钉dowel 护套bushing压块keeper尖角sharp--angle整形公restrike forming 靠块heel 普通弹簧coil springpunch 对正块alignmentblock镶件insert止挡板stop plate闭合高度shuthight 插针pilot pin挂台head 上夹板/固定座顶杆lifter bolt扣位pocket of head导柱guide post导套guide bushing油嘴oil nipple接刀口mismatch/cookieholder/retainer下模座lower die set成刑母公formingdie码模槽mounting slot 球锁紧固定座ball-lock起吊孔handing hole垫片shim/wear-plate键槽key slot沉孔counter hole导正块thrustblock 第四篇：音乐专业术语中英文对照Accordion 手风琴Aftertouch 触后Alto 女低音Amplitude 振幅Amplitude Modulation(AM)调幅Analogue 模拟的Anticipation 先现音Arpeggio 琶音，分解和弦Attack 起音Audio 音频Augmented 增音程，增和弦Ballade 叙事曲Band 波段，大乐队Banjo 班卓琴（美国民间乐器）Bank 音色库Baritone 男中音Barline 小节线Baroque 巴罗克Bass 贝司Bassoon 大管（巴松）Brass 铜管总称Cassette 卡座Cello 大提琴Channel 音色通道Choir 人声合唱Chord 和弦Chorus 合唱效果器Clarinet 单簧管Clef 谱号Combination 组合音色Compressor 压缩效果器Concerto 协奏曲Console 调音台Contrabass 低音提琴Ctrl 控制器Cymbal 镲，钹Decay 衰减Delay 延迟效果器Digital 数码的Diminished 减音程，减和弦Distorted 失真效果器Dolby NR 杜比降噪 Dominant 属音（和弦）Dot 附点Drum 鼓Duration 音符的时值Echo 回声，反射Effector 效果器Encore 返场加演曲目English Horn 英国管Enhance 增益Envelope 包络EQ(Equalizer)均衡器Exciter 激励器External 外置的，外部设备的Fade in 淡入Fade out 淡出Fantasia 幻想曲Filter 滤波器Flange 凸缘效果器Flat 降号Flute 长笛French Horn 圆号（法国号）Frequency 频率Frequency Modulation(FM)调频Fret 吉它指板Fretless Bass 无品贝司Grace Note 装饰音Grand Piano 三角钢琴Graphic 图解式的Guitar 吉它Harmonica 口琴Harmony 和声，和声学Harp 竖琴Harpsichord 古钢琴Instrument 乐器Intermezzo 间奏曲Internal 内置的，内部的Interval 音程Inversion 转位Key 调Keyboard 键盘Leading-note 导音LFO 低频震荡器 Loop 循环反复Lyric 歌词Major 大调的March 进行曲Measure 小节Metronome 节拍器Minor 小调的Modulation 调制Mordent 波音Monitor 监听Mono 单声道Multiple 多重，多轨Mute 静音Nocturne 夜曲Normalize 最大化波形Note 音符Nylon 尼龙弦吉它Oboe 双簧管Octave 八度Opera 歌剧Orchestral 交响乐团Organ 管风琴Overdrive 过载效果器Overture 序曲Pad 铺垫和弦Pan 相位Pattern 模板Pedal 踏板Percussion 打击乐Phase 相位调整Phones 耳机Piccolo 短笛Pitch 音高Pitch Bend 音高的滑动（推弦）Pizz String 弦乐器拨弦Playback 回放Polyphony 复调,复音数Prelude 前奏曲Quantize 量化Quartet 四重奏（唱）Quintet 五重奏（唱）Realtime 实时的 Recorder 竖笛Relative key 关系调Release 释音Renaissance 文艺复兴Reverb 混响Reverse 颠倒位置Rhapsody 狂想曲Sample 采样器Sample rate 采样率Sampler 采样器Sawtooth 锯齿波Sax 萨克斯Scale 音阶Score 谱面Serenade 小夜曲Sequencer 音序器Sharp 升号Sine 正弦波Sitar 西他（印度乐器）SMPTE 音视频同步码Solo 独奏Sonata 奏鸣曲Soprano 女高音Spectrum 频谱Square 方型波Staff 五线谱Steel 钢弦吉它Stereo 立体声Strings 弦乐器Subdominant 下属音（和弦）Suspension 延留音Sustain 延音（踏板）Symphony 交响曲Synth 合成的Synthesizer 合成器Tab 吉它六线谱Tape 磁带Tempo 速度Tenor 男高音Timpani 定音鼓Tonica 主和弦Track 音轨 Transpose 移调Tremolo 颤音Trembone 长号Trio 三重奏（唱）Trumpet 小号Tuba 大号Turn 调音Velocity 触键力度Vibrato 颤音，振动Viola 中提琴Violin 小提琴Voice 声部Volume 音量Wah 哇音效果器Xylophone 木琴第五篇：物探专业术语中英文对照lunar tide太阴潮 solar tide太阳潮 turbulence湍流spectrum of turbulence湍流谱turbulent diffusion湍流扩散turbulent dissipation湍流耗散turbulent exchange湍流交换turbulent mixing湍流混合 twilight曙暮光 wind shear风切变 yield function产额函数zonal circulation纬向环流zonal wind纬向风airglow气辉MST radarMST雷达，对流层、平流层、中层大气探测雷达。
会计术语英汉对照
会计名词术语英汉对照（仅供参考，欢迎指正和补充）account title 会计科目，账户名称account 账户accounting circle 会计循环accounting entity assumption 会计主体假设accounting period assumption 会计分期假设accounting process 会计流程accounting report 会计报告accounts payable 应付账款accounts receivable turnover ratio 应收账款周转率accounts receivable 应收账款accrual-basis accounting 应计制会计，权责发生制会计accrued accounting 应计制会计accrued revenues 应计收入accumulated depreciation 累计折旧adjusting entries 调整分录administrative expenses 管理费用advances 预付款aging schedule 账龄分析表allowance for doubtful accounts 坏账准备allowance for returns 备抵销售退回asset 资产average collection period 平均收款期bad debts expense 坏账费用balance sheet 资产负债表bank account 银行存款bank reconciliation 银行存款余额调节bank statement 银行对账单book of original entry 原始分录簿book value 账面价值bookkeeping 簿记business document 业务凭证calendar year 日历年度carrying value 账面价值，现存价值cash (net) realizable value 可变现净值cash advance 预付现金cash count sheet 现金盘点表cash disbursement 现金支出cash discount 现金折扣cash inflows 现金流入cash outflows 现金流出cash over or shot 现金溢缺cash payments journal 现金支出分录簿cash receipt 现金收入cash receipts journal 现金收入分录簿cash refund 现金折扣cash register receipt 收款机收据（收银条）cash 现金cash-basis accounting 现金制会计，收付实现制会计cashier 收银员，出纳chart of accounts 会计科目表check register 支票登记簿check 支票claim 索取权、求偿权claimer 索取者、求偿权人classified balance sheet 分类资产负债表closing entries 结账分录closing the book 结账common stock 普通股comparability 可比性compensating balances 补偿性余额，补偿性最低存款额compound entry 复合分录conceptual framework 概念框架conservatism 稳健性consistency 一致性contra asset account 资产对销账户，资产备抵账户contra-revenue account 收入抵消账户corporation 公司correcting entries 更正分录cost of goods sold 销货成本cost principle 成本计价原则credibility 可靠性credit balance 贷方余额credit(s) 贷，贷方current assets 流动资产current liability 流动负债current ratio 流动比率current replacement cost 现行重置成本dealership 代理商debit balance 借方余额debit(s) 借，借方debt to total a ssets ratio 资产负债率debt(s) 债务decision usefulness 决策有用性deferrals 递延项目deposit slip 存款单deposit ticket 存款单deposits in transit 在途存款depreciation expense 折旧费用dishonor (note) 拒绝承兑（票据）dividend 股利double-entry system 复式记账法due date 到期due from sb. 应收某人due from sb. 应收某人earnings per share 每股盈余economic entity assumption 经济主体假设economic event 经济事项electronic funds transfer 电子资金转账ending balance 期末余额endorsement 背书enter 登记expense 费用expired cost 已耗成本factor 客账经纪商，代理商faithful representation 忠实表述，如实反映feedback value 反馈价值Financial Accounting Standards B oard (FASB) （美国）财务会计准则委员会financial statements 财务报表finished goods 产成品first-in, first-out(FIFO) 先进先出法fiscal year 会计年度，财政年度FOB destination 目的地交货FOB shipping point 寄发地交货FOB 离岸价格For Deposit Only 仅限转账freight cost 运费general journal 普通分录簿Generally Accepted Accounting S tandards (GAAP) 公认会计准则going concern assumption 持续经营假设going-concern assumption 持续经营假设grace period 宽限期gro s s profit 毛利guaranteed debt 担保债券honor (note) 承兑（票据）imprest system 定额备用金制度income from operations 营业利润income sheet 利润表income summary 损益汇总income tax 所得税intangible assets 无形资产interim period 中期International Accounting Standards Board (IASB) 国际会计准则委员会inventory count 存货盘点，盘存inventory summary sheets 库存汇总表inventory turnover 存货周转率investor 投资者journal 分录簿，日记账journalize 登分录簿，记日记账last-in, first-out(LIFO) 后进先出法lease liability 租赁负债ledger 分类账liability 负债liquidity 流动性，变现能力long-term investment 长期投资long-term liability 长期负债lower of cost or market 成本与市价孰低法market value 市场价值matching principle 匹配原则materiality 重要性merchandise inventory 库存商品miscellaneous expense 杂费monetary measurement assumption 货币计量假设monetary unit assumption 货币单位假设money down 现金，现款mortgage 抵押借款net assets 净资产net income 净收益neutral 中立性nominal account 虚账户note payable 应付票据note(s) 附注obligations 承付款项on account 赊账on demand 见票即付operating expenses 营业费用operating income 营业利润other expenses and losses 其他费用和损失other revenues and gains 其他收入和利得outstanding checks 未兑现支票owed to sb. 应付、亏欠某人paid-in capital 投入资本partnership 合伙企业，合伙制past-due 逾期，过期未付periodic inventory system 定期盘存制permanent account 永久性账户perpetual inventory system 永续盘存制petty cash fund 小额现金基金postdated check 未到期支票posting 过账predictive value 预测价值prepaid expenses 预付费用prepaid insurance 预付保险profit margin percentage 销售利润率profitability 盈利能力promissory note 本票proprietorship 独资企业，业主制purchase invoice 购货发票purchases journal 购货分录簿raw meterials 原材料real account 实账户relevance 相关性reliability 可靠性remittance advice 汇款通知restrictive endorsement 限制性背书retailer 零售商retained earnings statement 留存盈余表retained earnings 留存盈余return on assets 总资产收益率return on equity 权益收益率，净资产收益率revenue recognition principle 收入确认原则revenue 收入reversing entries 转会分录ring up 把款项（金额）记入sale on credit 赊销，信用销售sales discount 销售折扣sales journal 销货分录簿sales return and allowance 销售退回和折让sales slip 销售单scrap value 残值Securities and Exchange Commission (SEC) （美国）证券交易委员会selling expenses 销售费用service revenue 服务收入simple entry 简单分录solvency 偿债能力source document 原始凭证special journal 特种分录簿specific identification 个别认定法，个别计价法statement of cash flows 现金流量表stockholders ’equity 股东权益subsidiary ledger 明细分类账supplies （日常）用品taxes payable 应付税费temporary account 暂时性账户three-column form of account 三栏式账户time period assumption 会计分期假设treasurer 财务主管，出纳trial balance 试算平衡uncollectable(s) 坏账uncollected account expense 坏账费用unearned revenue 预收收入，未实现收入unexpired cost 未耗成本unexpired cost 未耗用成本verifiable 可核性，可验证性voucher register 付款凭单登记簿voucher system 付款凭单制度wage payable 应付职工薪酬wholesaler 批发商work in process 在产品work sheet 工作底稿working capital 营运资本working paper 工作底稿write-off 冲销。
会计专有名词中英文对照表
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。
财务名词中英文
財務專有名詞中英文對照AAA 美国会计学会Abacus 算盘杂志abacus 算盘Abandonment 废弃,报废;委付abandonment value 废弃价值abatement ①减免②冲销ability to service debt 偿债能力abnormal cost 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line 线上工程absolute amount 绝对数,绝对金额absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb 摊配,转并absorption account 摊配账户,转并账户absorption costing 摊配成本计算法abstract 摘要表abuse 滥用职权abuse of tax shelter 滥用避税工程ACCA 特许公认会计师公会accelerated cost recovery system 加速成本收回制度accelerated depreciation method 加速折旧法,快速折旧法acceleration clause 加速偿付条款,提前偿付条款acceptance ①承兑②已承兑单据③验收acceptance bill 承兑单据acceptance register 承兑单据登记簿acceptance sampling 验收抽样access time 存取时间accommodation 融通accommodation bill 融通单据accommodation endorsement 融通背书account ①账户,会计科目②账簿,报表③账目,账项④记账accountability 经营责任,会计责任accountability unit 责任单元Accountancy 会计杂志accountancy 会计accountant 会计员,会计师accountant general 会计主任,总会计accounting in charge 主管会计师accountant,s legal liability 会计师的法律责任accountant,s report 会计师陈述accountant,s responsibility 会计师职责account form 账户式,账式accounting ①会计②会计学accounting assumption 会计假定,会计假设accounting basis 会计基准,会计底子方法accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention 会计常规,会计惯例accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素accounting entity 会计主体,会计个体accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure 会计表露,会计表露风险accounting firm 会计事务所Accounting Hall of Fame 会计名人堂accounting harmonization 会计协调化accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统accounting internationalization 会计国际化accounting journals 会计杂志accounting legislation 会计法规accounting manual 会计手册accounting objective 会计目标accounting period 会计期accounting policies 会计政策accounting postulate 会计假设accounting practice 会计实务accounting principle 会计原那么Accounting Principle Board 会计原那么委员会accounting procedures 会计程序accounting profession 会计职业,会计专业accounting rate of return 会计收益率accounting records 会计记录,会计簿籍Accounting Review 会计评论accounting rules 会计规那么Accounting Series Release 会计公告文件accounting service 会计效劳accounting software 会计软件accounting standard 会计尺度,会计准那么accounting standardization 会计尺度化Accounting Standards Board 会计准那么委员会(英) Accounting Standards Committee 会计准那么委员会(英) accounting system ①会计制度②会计系统accounting technique 会计技术accounting theory 会计理论accounting transaction 会计业务,会计账务Accounting Trend and Techniques 会计趋势和会计技术accounting unit 会计单元accounting valuation 会计计价accounting year 会计年度accounts 会计账簿,会计报表account sales 承销清单,承销陈述单accounts payable 应付账款accounts receivable 应收账款accounts receivable aging schedule 应收账款账龄阐发表accounts receivable assigned 已转让应收账款accounts receivable collection period 应收账款收款期accounts receivable discounted 已贴现应收账款accounts receivable financing 应收账款筹资,应收账款融资accounts receivable management 应收账款办理accounts receivable turnover 应收账款周转率,应收账款周转次数accretion 增殖accrual basis accounting 应计制会计,权责发生制会计accrued asset 应计资产accrued expense 应计费用accrued liability 应计负债accrued revenue 应计收入accumulated depreciation 累计折旧accumulated dividend 累计股利accumulated earnings tax 累积盈余税,累积收益税accumulation 累积,累计acid test ratio 酸性试验比率acquired company 被盘购公司,被兼并公司acquisition 购置,盘购acquisition accounting 盘购会计acquisition cost 购置成本acquisition decision 购置决策acquisition excess 盘购超支acquisition surplus 盘购盈余across-the-board 全面调整ACT 预交公司税act 法案,法规action 起诉,诉讼active account 活动账户active assets 活动资产activity 业务活动,作业activity account 作业账户activity accounting 作业会计activity ratio 业务活动比率activity variance 业务活动量差别act of bankruptcy 破产法act of company 公司法act of God 天灾,不成抗力actual capital 实际成本actual value 实际价值actual wage 实际工资added value 增值added value statement 增值表added value tax 增值税addition 增置,扩建additional depreciation 附加折旧,补提折旧additional paid-in capital 附加实缴成本additional tax 附加税adequate disclosure 充实披露adjunct account 附加账户adjustable-rate bond 可调整利率债券adjusted gross income 调整后收益总额,调整后所得总额adjusted trial balance 调整后试算表adjusting entry 调整分录adjustment 调整adjustment account 调整账户adjustment bond 调整债券administrative accounting 行政办理会计administrative budget 行政办理预算administrative expense 行政办理费用ADR 资产折旧年限幅度ad valorem tax 从价税advance 预付款,垫付款advance corporation tax 预交公司税advances from customers 预收客户款advance to suppliers 预付货款adventure 投机经营,短期经营adverse opinion 背面定见,否认定见adverse variance 不利差别,逆差advisory services 咨询效劳affiliated company 联营公司affiliation 联营after closing trial balance 结账后试算表after cost 售后成本after date 出票后兑付after sight 见票后兑付after-tax 税后AGA 当局会计师联合会age 寿命,账龄,资产使用年限age allowance 春秋减免age analysis 账龄阐发agency 代办署理,代办署理关系agency commission 代办署理佣金agency fund 代管基金agenda 议事日程,备忘录agent 代办署理商,代办署理人aggregate balance sheet 合并资产负债表aggregate income statement 合并损益表AGI 调整后收益总额,调整后所得总额aging of accounts receivable 应收账款账龄阐发aging schedule 账龄表agio 贴水,折价agiotage 汇兑业务,兑换业务AGM 年度股东大会agreement 协议agreement of partnership 合伙协议AICPA 美国注册公共会计师协会AIS 会计信息系统all capital earnings rate 成本总额收益率all-inclusive income concept 总括收益概念allocation 分摊,分配allocation criteria 分配尺度allotment ①分配,拨付②分配数,拨付数allowance ①备抵②折让③津贴allowance for bad debts 呆账备抵allowance for depreciation 折旧备抵账户allowance method 备抵法all-purpose financial statement 通用财政报表,通用会计报表alpha risk 阿尔法风险,第一种审计风险altered check 涂改支票alternative accounting methods 可选择性会计方法alternative proposals 替代方案,备选方案amalgamation 企业合并American Accounting Association 美国会计学会American depository receipts 美国银行证券存单,美国银行证券托存收据American Institute of Certified Public Accountants 美国注册会计师协会,美国注册公共会计师协会American option 美式期权American Stock Exchange 美国股票交易所amortization ①摊销②摊还amortized cost 摊余成本amount 金额,合计amount differ 金额不符amount due 到期金额amount of 1 dollar 1元的本利和analysis 阐发analyst 阐发师analytical review 阐发性查抄annual audit 年度审计annual closing 年度结账annual general meeting 年度股东大会annualize 按年折算annualized net present value 折算年度净现值annual report 年度陈述annuity 年金annuity due 期初年金annuity in advance 预付年金annuity in arrears 迟付年金annuity method of depreciation 年金折旧法antedate 填早日期anticipation 预计,预列anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资anti-profiteering tax 反暴利税anti-tax avoidance 反避税anti-trust legislation 反拖拉斯立法A/P 应付账款APB 会计原那么委员会APB Opinion 会计原那么委员会定见书Application 申请,申请书applied overhead 已分配间接费用appraisal 估价appraisal capital 评估成本appraisal surplus 估价盈余appraiser 估价员,估价师appreciation 增值appropriated retained earnings 已拨定留存收益,已指定用途留存收益appropriation 拨款,指拨经费appropriation account ①拨款账户②留存收益分配账户appropriation budget 拨款预算approval 核定,审批approved account 核定账户approved bond 核定债券A/R 应收账款arbitrage 套利,套汇arbitrage transaction 套利业务,套汇业务arbitration 仲裁,公断arithmetical error 算术误差arm,s-length price 正常价格,公正价格arm,s-length transaction 一臂之隔交易,正常交易ARR 会计收益率arrears ①拖欠,欠款②迟付arrestment 财富扣押Authur Anderson & Co. 约瑟•安德森会计师事务所,安达信会计师事务所article 文件条文,合同条款articles of incorporation 公司章程articles of partnership 合伙契约articulate 环接articulated concept 环接不雅念artificial intelligence 人工智能ASB 审计准那么委员会ASE 美国股票交易所Asian Development Bank 亚洲开发银行Asian dollar 亚洲美元asking price 索价,卖方报价assessed value 估订价值assessment ①估定,查定②出格税捐,出格摊派税捐asset 资产asset cover 资产担保,资产包管asset depreciation range 资产折旧年限幅度asset-liability view 资产—负债不雅念asset quality 资产质量asset retirement 资产退役,资产报废asset revaluation 资产重估价asset stripping 资产剥离,资产拆卖asset structure 资产布局asset turnover 资产周转率asset valuation 资产计价assignment of accounts receivable 应收账款转让associated company 联属公司,从属公司Association of Government Accounting 当局会计师协会assumed liability 承担债务,承付债务AT 税后at cost 按成本at par 按票面额,平价at sight 见票兑付,即期兑付attached account 被查封账户attachment 扣押,查封attest 证明,验证attestation 证明书,鉴定书audit 审核,审计auditability 可审核性audit committee 审计委员会audit coverage 审计范围audited financial statement 审定财政报表,审定会计报表audit evidence 审计证据,审计凭证Audit Guides 审计指南auditing ①审计②审计学auditing procedure 审计程序auditing process 审计过程auditing standard 审计尺度,审计准那么Auditing Standards Board 审计准那么委员会Auditor 审计员,审计师auditor general 审计主任,总审计auditor,s legal liability 审计师法律责任auditor,s opinion 审计师定见书auditor,s report 审计师陈述,查账陈述audit program 审计工作方案audit report 审计陈述audit risk 审计风险audit sampling 审计抽样audit software 审计软件audit test 审计抽查audit trail 审计脉络,审计线索audit working paper 审计工作草稿authorized capital stock 核定股本,法定股本automated clearing house 自动单据交换所automated teller machine 自动取款机automatic transfer service 自动转账效劳available asset 可用资产available inventory 可用存货average balance 平均余额average collection period 平均收款期average cost 平均成本average-cost method 平均成本法average inventory 平均存货,平均库存average life 平均寿命,平均使用年限average payment period (of accounts payable) 应付账款平均付款期average rate of return 平均收益率averages 股票价格平均指数avoidable cost 可防止成本back charge 欠费费用back date 倒填日期,填早日期backed bill 背书单据back-end load 后期承担backer ①单据担保人②财政撑持人backlog depreciation 欠提折旧back order 欠交订货back pay 欠付工资back tax 欠交税款back-to-back credit 对开信用证back-to-back loan 对销贷款back wardation 倒价backward integration 逆向合并bad check 空头支票bad debt 呆账,呆账账户bad debt account 呆账账户bad debt expense 呆账费用bad debt ratio 呆账比率bad debt recovery 呆账收回bailment 寄销,寄托bailout 抽资bailout period 投资返还期balance ①余额②平衡balance budget 平衡预算balance due 结欠余额balance fund 平衡基金balance of account 账户余额balance of payment 国际出入差额balance of retained earnings 留存收益余额balance sheet 资产负债表balance sheet account 资产负债表账户balance sheet analysis 资产负债表阐发balance sheet audit 资产负债表审计balance sheet date 结账日期balance sheet ratio 资产负债表比率balance sheet total 资产负债表总额balloon payment 漂浮式付款bank 银行bank(er,s) acceptance 银行承兑,银行承兑汇票bank balance 银行存款余额bankbook 存折bank charge 银行手续费bank checking account 银行支票账户,银行活期存款账户bank confirmation 银行证明信函bank credit 银行信用,银行信贷bank custody 银行保险库bank draft 银行汇票banker ①银行家②银行bank failure 银行倒闭bank loan 银行贷款bank overdraft 银行透支bank reconciliation statement 银行对账单,银行存款调节表bank reference 银行征信信函bank run 银行挤兑bankruptcy 破产bankruptcy act 破产法bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy prediction 破产判断Bankruptcy Reform Act of 1978 1978年破产鼎新法bank transfer 银行汇兑业务,银行转账业务bargain ①合同,谈判②廉价货bargain money 定金bargain purchase option 承租人优先购置权bargain renewed option 承租人优先续租权bargain sale 廉价发卖barometers 经济晴雨表,经济指标barometers stock 晴雨表股票barter 以货易货barter transaction 易货业务base 基数base period 基期base price 基价base rate 根底利率base stock 根底存量BASIC 根底语言basic earnings per share 每股根底收益basis 基准basis of accounting 会计基准,会计方法basis of taxation 计税基准basis point 基点basket purchase 整套采购,总价采购batch costing 分批成本计算法batch processing 分批处置,分批数据处置B/D 过次页B/E 汇票BE analysis 损益分界阐发,保本阐发bear ①承担,承担②卖空者,空头bearer 持票人bearer bond 不记名债券bearer draft 不记名汇票bear interest 附息,承担利息bear market 熊市,下跌行情bear squeeze 榨空头beating the market 战胜股市before-separation cost 别离前成本before-tax income 税前收益Beginners All-purpose Symbolic Instruction Code 根底语言,初学者通用符号指令语言beginning balance 期初余额beginning inventory 期初存货bellwether security 领头证券,龙头证券below par 低于票面价值below the line 线下工程beneficial interest 受益人权益beneficial owner 受益权人beneficiary 受益人,受款人,受赔人benefit ①效益,利益②福利金,津贴benefit-cost analysis 效益成本阐发benefit-cost ratio 效益成本比率benefit fund 福利基金benefit in kind 实物福利benefit system 职工福利制度best-efforts agreement 证券尽力推销协议beta coefficient 贝塔系数beta risk 贝塔风险,第二种类型误差betterment 改造投资,改造工程投资B/F 余额承前Bias 偏差,偏向性bid ①买价②投标bid bond 投标包管金bid price ①买方出价,买价②投标价格big bath 巨额冲销Big Board 大证券交易所Big Five 五大会计师事务所bill ①汇票,单据②通知单,清单③账单,发货票billing 开发票,开账单billing clerk 开票员bill of entry 报关单bill of exchange 汇票bill of lading 提货单,提单bill of materials 用料单bill of sales 销货清单,卖据bills payable 应付单据bills receivable 应收单据B/L 提货单black market 暗盘black money 黑钱blank bill of lading 不记名提货单blank check 空白支票blank endorsement 不记名背书blanket mortgage 总括典质blanket order 总括订货单blanket price 总括价格blind entry 掉实分录,未加说明的分录blind purchase 盲目采购blue-chip 蓝筹码股票,热门股票blue-sky laws 蓝天法,股票发行控制法board chairman 董事长board minutes 董事会会议记录board of directors 董事会board of trade 同业公会,商会bond ①债券②包管书,包管金③忠诚包管bond conversion 债券兑换bond discount 债券折价bonded goods 保税货物bonded warehouse 保税仓库bond financing 债券筹资bondholder 债券持有人bond indenture 债券信托契约,债券契约bonding company 忠诚担保公司bond issue cost 债券发行成本bond premium 债券溢价bond rating 评定债券等级bonds outstanding 畅通在外债券,未偿付债券bonds payable 应付公司债券bond yield 债券收益率bonus 奖金,红利bonus issue 发行红利股book ①账簿②账面的③记账book audit 账簿审计book balance 账面余额book inventory 账面存货,账面盘存bookkeeper 簿记员,记账员bookkeeping ①簿记,记账②簿记学book of final entry 终结分录账簿book of orginal entry 原始分录账簿book profit 账面利润,账面盈利book rate of return 账面收益率books of accounts 账簿book value 账面价值book value per share 每股账面价值boot 补价borrowing 借贷,借款borrowing power 借款能力bottom line 损益表底线,最终财政成果B/R 应收单据branch 分支机构,分店branch accounting 分支机构会计,分店会计branch current account 分支机构往来账户,分店往来账户branch ledger 分支机构分类账brand name 牌号名称,商标名称breach of contract 违约,违反合同breach of trust 违反信托breakdown 分解,按细目分类break-even analysis 损益分界阐发,损益平衡阐发break-even chart 损益分界图表,损益平衡图表break-even point 损益分界点,损益平衡点break-up value 拆卖价值bribes and kickbacks 贿赂和回扣bridging loan 过渡性贷款British Accounting Association 英国会计学会broker 经纪人brokerage 经纪人佣金brought down 入次页,过次页brought forward 承前页budget 预算budgetary control 预算控制budget decision 预算决策bugeting 预算编制budget management 预算办理budget variance 预算差别buffer stock 保险库存,缓冲存货bull ①买空②买空者,多头bullion 金银块,金银条bull market 牛市,涨市burden 间接费用burden rate 间接费用率business ①商业,工商业②企业③经营,营业business accounting 企业会计business barometer 工商业指标business combination 企业合并business cycle 商业周期,商业循环business environment 企业环境business failure 经营掉败business income 企业收益,营业收益business risk 经营风险,营业风险business segment 企业分部business transaction 企业交易,营业业务business trust 企业经营信托buy and hold decision 购入和持存决策buyer,s credit 买方信贷buying expense 进货费用buyout 收购股权,收购控制股权buy over 收买,贿赂bylaws 公司章程细那么by-product 副产物CA 特许会计师cable transfer 电汇calculation 计算calculator 计算器calendar year 日历年度call ①期前偿还,期前兑回②催交股款③买方期权callable bond 可提前兑回债券callable preferred stock 可提前兑回优先股call loan 活期拆放贷款call option 股票购置期权call premium 提前兑回溢价call price 提前兑回价格call provision 提前兑回条款cancelable lease 可打消租约cancelled check 注销支票C & F 货价加运费C & I 货价加保险费capacity ①出产能力②偿债能力capacity cost 出产能力成本,经营能力成本capacity to borrow 借款能力capacity to contract 订约能力,订约资格capital 成本金,成本capital account 成本账户capital addition 成本增置capital allowance 成本减免capital and liabilities ratio 成本负债比率capital appreciation 成本升值capital asset 成本性资产capital asset pricing model 成本性资产计价模型capital authorized 额定成本,法定成本capital budget 成本预算capital cost 成本成本capital deficit 成本亏绌capital expenditure 成本支出capital gain 成本利得,成本收益capital impairment 成本减损capital intensive 成本密集capital investment 成本投资capital investment appraisal 成本投资评价capitalization 成本化capitalization of earnings 收益成本化capitalization of interest 利息成本化capitalized value 成本化价值capital lease 成本租赁capital leverage 成本杠杆作用capital loss 成本损掉capital maintenance concept 成本保持概念,成本维护概念capital market 成本市场capital market line 成本市场贝塔风险线capital outlay 成本支出capital-output ratio 成本产值比率capital paid-in 实缴股本,投入股本capital rationing 成本分配capital reorganization 成本改组capital reserve 成本公积金capital return 成本收益率,投资回收率capital stock 股本capital stock outstanding 发行股本,畅通在外股本capital stock premium 股本溢价capital stock subscriptions 认购股本capital structure 股本布局capital structure decision 成本布局决策capital surplus 成本盈余capital turnover 成本周转率capital verification 成本验证,验资CAPM 成本性资产计价模型carried interest 附带权益carry back 结转前期扣减,移前扣减carrying cost 置存成本,储存成本carrying value ①置存价值②典质品价值carry over ①结转下期扣减,移后扣减②结转库存,滚存量CASB 成本会计准那么委员会cash ①现金②兑现cashability 变现能力cash account 现金账户cash asset 现金资产cash audit 现金审计cash basis accounting 现金收付制会计,收付实现制会计cash bonus 现金红利cash break-even analysis 现金损益分界阐发cash budget 现金预算cash cow 现金母牛cash deficit 现金亏绌cash disbursement journal 现金支出日记账cash discount 现金折扣cash dividend 现金股利cash equivalent 现金等价物cash equivalent value 现金等值cash flow ①现金流转②现金流量cash flow statement 现金流转表,现金流量表cash-flow to capital-expenditure ratio 现金流量对成本支出比率cash-flow to total-debt ratio 现金流量对负债总额比率cash forecast 现金预测cashier 出纳员cashier,s check 银行本票cash in transit 在途现金cash journal 现金日记账cash on delivery 货到付现cash on hand 库存现金cash position 现金状况,现金头寸cash receipts journal 现金收入日记账cash records 现金记录cash sale 现金发卖cash shortages and overages 现金缺溢cash statement 现金报表cash turnover ratio 现金周转率cash with order 现金订货,订货现金casting 加总,合计casual audit 临时审计CBA 成本效益阐发CCA 现时成本会计CD 存款单ceiling 最高限额ceiling price 最高限价central bank 中央银行centralization 集中经营,集权certainty 确定性certainty decision 确定性决策certainty equivalent 确定等值certainty equivalent coefficient 确定等值系数certificate of capital verification 验资证明书certificate of deposit 存款单certificate of incorporation 公司登记执照,公司注册证书certificate of indebtedness 借据certificate of protest 拒付证明书certified accountant 注册会计师certified check 保付支票certified data processor 注册数据处置师certified financial planners 注册财政方案师certified financial statement 已审核财政报表,已审核会计报表certified information system auditor 注册信息系统审计师certified internal auditor 注册内部审计师certified management accountant 注册办理会计师certified public accountant 注册公共会计师certifying officer 签付员chain discount 连锁折扣chain liquidation 持续清算chairman of the board of director 董事长chairman,s report 董事长陈述change fund 找零备用金changing prices accounting 物价变更会计charge ①费用②借记,借项③赊账④留置权charge account 赊账,赊账账户charge and discharge statement 信托财富(或遗产)出入报表charge card 付款卡charge off 注销charge sale 赊销charter 执照,许可证chartered accountant 特许会计师chartered financial analyst 特许财政阐发师charted financial consultant 特许财政咨询师,特许财政参谋chartist 图表阐发专家chart of accounts 账户分类表,会计科目表chattel 动产chattel mortgage 动产典质check ①支票②查抄,查对check and balance system 制约平衡制度,制衡制度check cleaning 支票交换checking account 支票账户,活期存款账户check register 支票登记簿check verification 支票验证chief accountant 总会计,会计主任chief auditor 总审计,审计主任chief cashier 总出纳,出纳主任chief financial officer 财政总裁,财政总经理CHIPS 单据交换所银行内部支付系统chronological book 序时账簿CIF 到岸价格circularization 发函询证circulating asset 流动资产circulating capital 流动成本,流动资金claim 索赔classification of accounts 账户分类表classification of assets 资产分类classification of liabilities 负债分类classification of stockholders, equity 股东产权分类classified common stock 分类普通股classified trial balance 分类试算表claw back 追回税款clean ①不附带保留条件②不附其他单据③不附利息clean bill of exchange 光票汇票clean letter of credit 光票信用证clearance ①结关,报关②单据交换,清算③清仓clearance agent 报关结算代办署理商clearance sale 清仓减价发卖clearing ①单据交换②结算clearing account ①暂记账户,过渡账户②单据交换往来账户clearing house 单据交换所clear-up cause 清理条款clerical error 笔误,记账错误clerk 处事员,职员client 客户,委托人closed account 已结账账户closed-end mutual fund 固定股份互助基金投资公司closely-held company 不公共招股公司closely-held corporation 不公共招股公司closing ①结账②收盘closing adjustment 结账调整,决算调整closing balance 期末余额closing date 结账日期,截止日期closing entry 结账分录closing price 收盘价格closing trial balance 结账试算表CM 奉献毛利,奉献毛益CMA 注册办理会计师CML 成本市场贝塔风险线COBOL 普通商业用语code ①代号,代码②法规,守那么Code of Professional Ethics 职业道德守那么coding 编码coding clerk 编码员coding of accounts 账户编码co-financing 共同融资coin 硬币coinsurance clause 共同保险条款collateral 典质品,担保品collateral bond 典质品担保债券,动产担保债券collateral loan 典质品担保贷款collectibles 保藏物collection agency 收账代办署理商collection period 收款期collective policy 收账政策collusion 串通舞弊columnar journal 多栏式日记账combination 企业合并combined financial statement 合并财政报表,合并会计报表combined journal and ledger 合并日记分类账,日记总账comfort letter 安抚信函commercial bank 商业银行commercial bill 商业汇票commercial credit 商业信用commercial law 商法commercial paper ①商业单据②畅通单据commission 佣金,手续费commitment ①承诺付款②承诺贷款commitment fee 承诺费commodity 商品,货物commodity exchange 商品交易所Common Business Oriented Language 普通商业语言common cost 共同成本common dollar 等值美元common-size statement 共同尺度报表common stock 普通股common stock equivalent 等同普通股Common Stock Index 普通股股票价格指数community of interest 共同权益,共同权益集团commuted value 折算价值company 公司company director 公司董事长company finance 公司财政company law 公司法company reserve 公司公积金company tax 公司税comparability 可比性comparative accounting 比较会计,比较会计学comparative statement 比较财政报表,比较会计报表compensating balance 抵偿性存款额,存货抵销余额compensating errors 抵销性错误compensation ①报答②抵偿,抵偿compensatory stock option 抵偿性购股权competitive bidding 竞争性投标compilation of financial statement 编纂财政报表,编纂会计报表complete audit 全部审计complete cycle costs 全部周期成本completed contract method 全部完工法complete transaction 完整经济业务complex capital structure 复杂成本布局complex information processing 复杂信息处置compliance audit 符合规章审计compliance test 符合规章抽查,符合性抽查composite break-even point 综合损益分界点composite depreciation 综合折旧composition 偿债协议,债务和解compound amount of 1 dollar 1元的复利终值,1元的本利和compound discount 复贴现,复折现compound entry 复合分录compound interest 复利compound interest method of depreciation 复利折旧法compound value 复利值comprehensive audit 综合审计comprehensive budget 综合预算comprehensive income 综合收益comptroller 审计长,主计长Comptroller General 总审计长compulsory audit 强制审计compulsory liquidation 强制清算COMPUSTAT 电子计算时机计数据库computed price 推算价格computer 电子计算机computer-aided audit 电子计算机辅助审计computer-aided financial management 电子计算机辅助财政办理computer conferencing 电子计算时机议computer fraud 电子计算机舞弊computerized accounting 电算会计化computer network 电子计算机网络,电子计算机互联网络computer software 电子计算机软件concealment 隐瞒,匿报concept 概念conceptual framework 概念构架,概念体系concern 企业,商号concession ①特许,特许权②折让,优惠condensed balance sheet 简明资产负债表condensed income statement 简明损益表conditional acceptance 附加条件承兑conditional bond 附条件债券confidential information 机密信息,机密资料confirmation letter 询证信函,查证信函confirmed letter of credit 保兑信用证confiscated goods 充公货物,充公货物confiscation 充公,充公conflict of interest 公私利益冲突,借公营私conglomerate combination 跨行业企业合并conglomerate company 跨行业公司,集团公司conglomerate financial statement 集团公司财政报表,集团公司会计报表conservatism ①保守性②稳健性consignment 寄销,寄托consignment account 寄销账户consistency 一致性consolidated financial statement 合并财政报表,合并会计报表consolidation 创立合并consolidation goodwill 合并商誉consortium 国际财团,国际银团consortium project 国际财团投资工程constant price 不变价格constant purchase power accounting 不变购置力会计constituent company 子公司,成员公司construction contract accounting 建筑合同会计construction work in process 在建工程constructive dividend 推定股利constructive fraud 推定欺诈constructive receipt 推定收入consular invoice 领事签证发货票consultant 咨询师,参谋consultant fee 咨询费Consultative Committee of Accounting Bodies 会计团体协商委员会consumed cost 耗用成本Consumer Price Index 消费品物价指数Continental European accounting 欧洲大陆会计contingency 不测事项,或有事项contingency account 不测筹办账户contingency financial plan 应急财政方案contingent gain 或有收益,或有利得contingent loss 或有损掉continuing account 持续账户,结转账户continuing appropriation 持续拨款,持续经费continuing investment 持续投资continuing professional education 专业进修教育,专业持续教育continuing security 持续担保continuity postulate 持续经营假设continuous audit 持续审计continuous budget 持续预算,滚动预算continuous inventory 持续盘存contra account 抵销账户contract 合同contract labor 合同工contractor ①定约人②承包商contract price 合同价格contra entry 对销分录contributed capital 实缴股本contributed capital in excess of par value 实缴股本的股票溢价contribution ①缴入股本②分担费用③奉献毛利④捐献,捐款contribution approach to pricing 奉献毛利法订价contribution margin 献毛益,奉献毛利contribution margin income statement 奉献毛利损益表contribution margin ratio 奉献毛利率contributory pension plan 分担退休金方案control ①控制②管制control account 统制(统驭)账户controllable cost 可控制成本controlled accounts 被统制账户controlled company 受控公司,子公司controller 会计长,主计长controlling company 控制公司controlling-company accounting 控制公司会计controlling interest 控制股权,大都股权convention 惯例,常规conventional accounting 常规会计conventional costing 常规成本计算法conventional income statement 常规损益表conversion ①兑换②换算,折算conversion price 兑换价格conversion rate 兑换率,折算率convertible bond 可兑换债券convertible preferred stock 可兑换优先股conveyance 转让,转让证书cook 篡改账目cooked books 假账coownership company 共有公司coownership of property 共有财富copyright 版权copyright royalty 稿费,版税corporate accounting 公司会计corporate bond 公司债券corporate charter 公司执照corporate finance 公司财政corporate joint venture 合资经营公司,合资公司corporate raider 公司侵夺者corporate readjustment 公司账务从头调整corporate reorganization 公司重组,公司改组Corporate Report 公司陈述corporate risk 公司风险corporation 公司,股份公司corpus 本金correcting entry 更正分录correspondent ①客户,往来商号②代办署理银行corruption 贿赂,行贿cost ①成本②消耗,花费cost absorption 成本摊配,成本转并cost accountant 成本会计师cost accounting 成本会计Cost Accounting Standards 成本会计准那么cost accounts 成本账户cost allocation 成本分摊,成本分配cost analysis 成本阐发cost and freight 货价加运费价格cost and insurance 货价加保险费价格cost audit 成本审计cost basis 成本基准cost-benefit analysis 成本效益阐发cost center 成本中心cost classification 成本分类cost control 成本控制cost distribution 成本分摊,成本分配cost flow 成本流转costing 成本计算法cost, insurance and freight 到岸价格cost ledger 成本分类账cost object 成本对象cost of capital 成本成本cost of goods manufactured 制造成本,半成品成本cost of good sold 销货成本cost of living adjustment 按生活费用调整cost of sales 销货成本cost or market, whichever is lower 成本与市价孰低法cost-plus pricing 成本加成计价法cost principle 成本原那么cost records 成本记录cost report 成本陈述cost sheet 成本单,成本计算单cost variance analysis 成本差别阐发cost-volume-profit analysis 成本—销量—利润阐发counterfeit money 伪造货币countermand 止付,挂掉countersign 会签coupon 息票coupon bond 息票债券Court of Bankruptcy 破产法院covenant 包管条款cover ①弥补,抵偿②包管金,典质财富③补进coverage ①保额②偿债筹办金,偿债能力coverage ratio 偿债能力比率covered interest arbitrage 套息交易。
(完整版)会计常用词汇中英文对照表
会计常用词汇中英文对照表一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier''s cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他Short-term investments - other短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds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 委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves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累计折旧Accumulated depreciation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工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate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在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets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未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢Wait deal fixed assets loss or incomeaccountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period（会计期间）are related to specifictime periods ,typically one year（通常是一年)资产负债表：balance sheet 可以不大写b利润表：income statements (or statements of income)利润分配表：retained earnings现金流量表：cash flows二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax 转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building cities payable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities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应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest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递延税款Deferral taxes所有者权益类OWNERS'' EQUITY资本Capita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已归还投资Investment Returned公积资本公积Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers'' bonus and welfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change toassets(or stock)未分配利润Undistributed profit三、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture 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劳务成本Service costs四、损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenu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 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 value5405 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所得税Income tax以前年度损益调整Prior year income adjustment会计账目用语对账单，结单statement of account往来账户，活期存款账户，流通账account current经常账户current account销货账account sales两人共有之银行账户joint account应收[未清]账款；未付账单，未结算账目outstanding account贷方账项credit account借方账项debtor accountaccount payable应收账account receivable新交易||新账new account未决账||老账old account现金账cash account流水账running account暂记账||未定账suspense account逾期账款，过期未付账款||延滞账overdue account||pastdue account 杂项账户sundry account详细账单||明细表detail account坏账bad account会计项目title of account会计薄||账薄account-book营业报告书||损益计算表account of business||business report 借贷细账||交验账account renderedaccount stated与... 银行开立一户头to open an account with与……继续交易，与……有账务往来to keep account with继续记账to keep account与……有交易to have an account with作成会计账||有往来账项to make out an account with清算||清理债务to make up an account与……停止交易to close one's account with结账to close an account请求付账to ask an account||to demand an account结清差额to balance the account with清算to settle an account||to liquidate an account||to square an account 审查账目||监查账目to audit an account检查账目to examine an account转入A的账户to charge the amount to A's accountto pay on account代理某人||为某人on one's account||on account of one为自己计算||独立账目on one's own account由某人收益并负风险on one's account and risk||for one's account and risk 由某人负担for one's account||for account of one按某人指示||列入某人账户by order and for account of one列入5月份账目for May account报账render an account会计: 支票用语支票薄cheque book支票陈票人cheque drawer持票人cheque holder不记名支票cheque to bearer/bearer cheque记名支票/认人支票cheque to order到期支票antedated cheque未到期支票postdated cheque保付支票certified cheque未获兑现支票，退票returned cheque横线支票crossed cheque普通横线general crossing特别横线special crossing空白支票blank cheque失效支票，过期支票stale cheque普通支票open cheque打10%折扣的10000元支票，（即9000元） a cheque for $10，000，less 10% discount加10%费用的10000元支票，（即11000元） a cheque for $10，000，plus 10% charges支票换现金/兑现to cash a cheque清理票款to clear a cheque保证兑现to certify a cheque填写支票数额to fill up a cheque支票上划线to cross a cheque开发支票to make out a cheque签发支票，开立支票to draw a cheque/to issue a cheque透支支票to overdraw a cheque背书支票to endorse a cheque请付票款/清付票款to pay a cheque/to honour a cheque支票退票to dishonour a cheque拒付支票to refuse a cheque拒付支票to stop payment of a cheque提示要求付款to present for payment见票即付持票人payable to bearer支付指定人payable to order已过期/无效out of date/stale请给出票人R/D/refer to drawer存款不足N/S/N.S.F./not sufficient funds/I/F/insufficient funds文字与数字不一致words and figures differ支票交换时间已过account closed更改处应加盖印章alterations require initials交换时间已过effects not cleared停止付款payment stopped支票毁损cheque mutilated国际会计术语英汉对照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 of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业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 门面粉饰部门和人员的称谓1，部门的称谓市场部Marketing销售部Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）客户服务Customer Service ，例如客服员叫CSR，R for representative 人事部Human Resource行政部Admin.财务部Finance & Accounting产品供应Product Supply，例如产品调度员叫P S Planner2，人员的称谓助理Assistant秘书secretary前台接待小姐Receptionist文员clerk ，如会计文员为Accounting Clerk 主任supervisor经理Manager总经理GM，General Manager入场费admission运费freight小费tip学费tuition价格，代价charge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总监Director总会计师Finance Controller高级Senior 如高级经理为Senior Manager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。
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 & Young 安永KPMG 毕马威Price Water House Coopers 普华永道。
会计专业名词词汇大全中英文对照
AAA 美国会计学会Abacus 《算盘》杂志abacus 算盘Abandonment 废弃,报废;委付abandonment value 废弃价值abatement ①减免②冲销ability to service debt 偿债能力abnormal cost 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line 线上项目absolute amount 绝对数,绝对金额absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb 摊配,转并absorption account 摊配账户,转并账户absorption costing 摊配成本计算法abstract 摘要表abuse 滥用职权abuse of tax shelter 滥用避税项目ACCA 特许公认会计师公会accelerated cost recovery system 加速成本收回制度accelerated depreciation method 加速折旧法,快速折旧法acceleration clause 加速偿付条款,提前偿付条款acceptance ①承兑②已承兑票据③验收acceptance bill 承兑票据acceptance register 承兑票据登记簿acceptance sampling 验收抽样access time 存取时间accommodation 融通accommodation bill 融通票据accommodation endorsement 融通背书account ①账户,会计科目②账簿,报表③账目,账项④记账accountability 经营责任,会计责任accountability unit 责任单位Accountancy 《会计》杂志accountancy 会计accountant 会计员,会计师accountant general 会计主任,总会计accounting in charge 主管会计师accountant’s legal liability 会计师的法律责任accountant’s report 会计师报告accountant’s responsibility 会计师职责account form 账户式,账式Accounting ①会计②会计学accounting assumption 会计假定,会计假设accounting basis 会计基准,会计基本方法accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention 会计常规,会计惯例accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素accounting entity 会计主体,会计个体accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure 会计暴露,会计暴露风险accounting firm 会计事务所Accounting Hall of Fame 会计名人堂accounting harmonization 会计协调化accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统accounting internationalization 会计国际化accounting journals 会计杂志accounting legislation 会计法规accounting manual 会计手册accounting objective 会计目标accounting period 会计期accounting policies 会计政策accounting postulate 会计假设accounting practice 会计实务accounting principle 会计原则Accounting Principle Board 会计原则委员会accounting procedures 会计程序accounting profession 会计职业,会计专业accounting rate of return 会计收益率accounting records 会计记录,会计簿籍Accounting Review 《会计评论》accounting rules 会计规则Accounting Series Release 《会计公告文件》accounting service 会计服务accounting software 会计软件accounting standard 会计标准,会计准则accounting standardization 会计标准化Accounting Standards Board 会计准则委员会(英)Accounting Standards Committee 会计准则委员会(英)accounting system ①会计制度②会计系统accounting technique 会计技术accounting theory 会计理论accounting transaction 会计业务,会计账务Accounting Trend and Techniques 《会计趋势和会计技术》accounting unit 会计单位accounting valuation 会计计价accounting year 会计年度accounts 会计账簿,会计报表account sales 承销清单,承销报告单accounts payable 应付账款accounts receivable 应收账款accounts receivable aging schedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable collection period 应收账款收款期accounts receivable discounted 已贴现应收账款accounts receivable financing 应收账款筹资,应收账款融资accounts receivable management 应收账款管理accounts receivable turnover 应收账款周转率,应收账款周转次数accretion 增殖accrual basis accounting 应计制会计,权责发生制会计accrued asset 应计资产accrued expense 应计费用accrued liability 应计负债accrued revenue 应计收入accumulated depreciation 累计折旧accumulated dividend 累计股利accumulated earnings tax 累积盈余税,累积收益税accumulation 累积,累计acid test ratio 酸性试验比率acquired company 被盘购公司,被兼并公司acquisition 购置,盘购acquisition accounting 盘购会计acquisition cost 购置成本acquisition decision 购置决策acquisition excess 盘购超支acquisition surplus 盘购盈余across-the-board 全面调整ACT 预交公司税act 法案,法规action 起诉,诉讼active account 活动账户active assets 活动资产activity 业务活动,作业activity account 作业账户activity accounting 作业会计activity ratio 业务活动比率activity variance 业务活动量差异act of bankruptcy 破产法act of company 公司法act of God 天灾,不可抗力actual capital 实际资本actual value 实际价值actual wage 实际工资added value 增值added value statement 增值表added value tax 增值税addition 增置,扩建additional depreciation 附加折旧,补提折旧additional paid-in capital 附加实缴资本additional tax 附加税adequate disclosure 充分披露adjunct account 附加账户adjustable-rate bond 可调整利率债券adjusted gross income 调整后收益总额,调整后所得总额adjusted trial balance 调整后试算表adjusting entry 调整分录adjustment 调整adjustment account 调整账户adjustment bond 调整债券administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense 行政管理费用ADR 资产折旧年限幅度ad valorem tax 从价税advance 预付款,垫付款advance corporation tax 预交公司税advances from customers 预收客户款advance to suppliers 预付货款adventure 投机经营,短期经营adverse opinion 反面意见,否定意见adverse variance 不利差异,逆差advisory services 咨询服务affiliated company 联营公司affiliation 联营after closing trial balance 结账后试算表after cost 售后成本after date 出票后兑付after sight 见票后兑付after-tax 税后AGA 政府会计师联合会age 寿命,账龄,资产使用年限age allowance 年龄减免age analysis 账龄分析agency 代理,代理关系agency commission 代理佣金agency fund 代管基金a g enda 议事日程,备忘录agent 代理商,代理人aggregate balance sheet 合并资产负债表aggregate income statement 合并损益表AGI 调整后收益总额,调整后所得总额aging of accounts receivable 应收账款账龄分析aging schedule 账龄表agio 贴水,折价agiotage 汇兑业务,兑换业务AGM 年度股东大会agreement 协议agreement of partnership 合伙协议AICPA 美国注册公共会计师协会AIS 会计信息系统all capital earnings rate 资本总额收益率all-inclusive income concept 总括收益概念allocation 分摊,分配allocation criteria 分配标准allotment ①分配,拨付②分配数,拨付数allowance ①备抵②折让③津贴allowance for bad debts 呆账备抵allowance for depreciation 折旧备抵账户allowance method 备抵法all-purpose financial statement 通用财务报表,通用会计报表alpha risk 阿尔法风险,第一种审计风险altered check 涂改支票alternative accounting methods 可选择性会计方法alternative proposals 替代方案,备选方案amalgamation 企业合并American Accounting Association 美国会计学会American depository receipts 美国银行证券存单,美国银行证券托存收据American Institute of Certified Public Accountants 美国注册会计师协会,美国注册公共会计师协会American option 美式期权American Stock Exchange 美国股票交易所amortization ①摊销②摊还amortized cost 摊余成本amount 金额,合计amount differ 金额不符amount due 到期金额amount of 1 dollar 1元的本利和analysis 分析Analyst 分析师analytical review 分析性检查annual audit 年度审计annual closing 年度结账annual general meeting 年度股东大会annualize 按年折算annualized net present value 折算年度净现值annual report 年度报告annuity 年金annuity due 期初年金annuity in advance 预付年金annuity in arrears 迟付年金annuity method of depreciation 年金折旧法antedate 填早日期anticipation 预计,预列anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资anti-profiteering tax 反暴利税anti-tax avoidance 反避税anti-trust legislation 反拖拉斯立法A/P 应付账款APB 会计原则委员会APB Opinion 《会计原则委员会意见书》Application 申请,申请书applied overhead 已分配间接费用appraisal 估价appraisal capital 评估资本appraisal surplus 估价盈余appraiser 估价员,估价师appreciation 增值appropriated retained earnings 已拨定留存收益,已指定用途留存收益appropriation 拨款,指拨经费appropriation account ①拨款账户②留存收益分配账户appropriation budget 拨款预算approval 核定,审批approved account 核定账户approved bond 核定债券A/R 应收账款arbitrage 套利,套汇arbitrage transaction 套利业务,套汇业务arbitration 仲裁,公断arithmetical error 算术误差arm,s-length price 正常价格,公正价格arm,s-length transaction 一臂之隔交易,正常交易ARR 会计收益率Arrears ①拖欠,欠款②迟付arrestment 财产扣押Authur Anderson & Co. 约瑟•安德森会计师事务所,安达信会计师事务所article 文件条文,合同条款articles of incorporation 公司章程articles of partnership 合伙契约articulate 环接articulated concept 环接观念artificial intelligence 人工智能ASB 审计准则委员会ASE 美国股票交易所Asian Development Bank 亚洲开发银行Asian dollar 亚洲美元asking price 索价,卖方报价assessed value 估定价值assessment ①估定,查定②特别税捐,特别摊派税捐asset 资产asset cover 资产担保,资产保证asset depreciation range 资产折旧年限幅度asset-liability view 资产—负债观念asset quality 资产质量asset retirement 资产退役,资产报废asset revaluation 资产重估价asset stripping 资产剥离,资产拆卖asset structure 资产结构asset turnover 资产周转率asset valuation 资产计价assignment of accounts receivable 应收账款转让associated company 联属公司,附属公司Association of Government Accounting 政府会计师协会assumed liability 承担债务,承付债务AT 税后at cost 按成本at par 按票面额,平价at sight 见票兑付,即期兑付attached account 被查封账户attachment 扣押,查封Attest 证明,验证attestation 证明书,鉴定书audit 审核,审计auditability 可审核性audit committee 审计委员会audit coverage 审计范围audited financial statement 审定财务报表,审定会计报表audit evidence 审计证据,审计凭证Audit Guides 《审计指南》Auditing ①审计②审计学auditing procedure 审计程序auditing process 审计过程auditing standard 审计标准,审计准则Auditing Standards Board 审计准则委员会Auditor 审计员,审计师auditor general 审计主任,总审计auditor’s legal liability 审计师法律责任auditor’s opinion 审计师意见书auditor’s report 审计师报告,查账报告audit program 审计工作计划audit report 审计报告audit risk 审计风险audit sampling 审计抽样audit software 审计软件audit test 审计抽查audit trail 审计脉络,审计线索audit working paper 审计工作底稿authorized capital stock 核定股本,法定股本automated clearing house 自动票据交换所automated teller machine 自动取款机automatic transfer service 自动转账服务available asset 可用资产available inventory 可用存货average balance 平均余额average collection period 平均收款期average cost 平均成本average-cost method 平均成本法average inventory 平均存货,平均库存average life 平均寿命,平均使用年限average payment period (of accounts payable) 应付账款平均付款期average rate of return 平均收益率averages 股票价格平均指数avoidable cost 可避免成本back charge 欠费费用back date 倒填日期,填早日期backed bill 背书票据back-end load 后期负担Backer ①票据担保人②财务支持人backlog depreciation 欠提折旧back order 欠交订货back pay 欠付工资back tax 欠交税款back-to-back credit 对开信用证back-to-back loan 对销贷款back wardation 倒价backward integration 逆向合并bad check 空头支票bad debt 呆账,呆账账户bad debt account 呆账账户bad debt expense 呆账费用bad debt ratio 呆账比率bad debt recovery 呆账收回bailment 寄销,寄托bailout 抽资bailout period 投资返还期Balance ①余额②平衡balance budget 平衡预算balance due 结欠余额balance fund 平衡基金balance of account 账户余额balance of payment 国际收支差额balance of retained earnings 留存收益余额balance sheet 资产负债表balance sheet account 资产负债表账户balance sheet analysis 资产负债表分析balance sheet audit 资产负债表审计balance sheet date 结账日期balance sheet ratio 资产负债表比率balance sheet total 资产负债表总额balloon payment 漂浮式付款bank 银行bank(er’s) acceptance 银行承兑,银行承兑汇票bank balance 银行存款余额bankbook 存折bank charge 银行手续费bank checking account 银行支票账户,银行活期存款账户bank confirmation 银行证明信函bank credit 银行信用,银行信贷bank custody 银行保险库bank draft 银行汇票Banker ①银行家②银行bank failure 银行倒闭bank loan 银行贷款bank overdraft 银行透支bank reconciliation statement 银行对账单,银行存款调节表bank reference 银行征信信函bank run 银行挤兑bankruptcy 破产bankruptcy act 破产法bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy prediction 破产判断Bankruptcy Reform Act of 1978 1978年破产改革法bank transfer 银行汇兑业务,银行转账业务Bargain ①合同,谈判②廉价货bargain money 定金bargain purchase option 承租人优先购置权bargain renewed option 承租人优先续租权bargain sale 廉价销售barometers 经济晴雨表,经济指标barometers stock 晴雨表股票barter 以货易货barter transaction 易货业务base 基数base period 基期base price 基价base rate 基础利率base stock 基础存量BASIC 基础语言basic earnings per share 每股基础收益basis 基准basis of accounting 会计基准,会计方法basis of taxation 计税基准basis point 基点basket purchase 整套采购,总价采购batch costing 分批成本计算法batch processing 分批处理,分批数据处理B/D 过次页B/E 汇票BE analysis 损益分界分析,保本分析Bear ①承担,负担②卖空者,空头bearer 持票人bearer bond 不记名债券bearer draft 不记名汇票bear interest 附息,负担利息bear market 熊市,下跌行情bear squeeze 榨空头beating the market 战胜股市before-separation cost 分离前成本before-tax income 税前收益Beginners All-purpose Symbolic Instruction Code 基础语言,初学者通用符号指令语言beginning balance 期初余额beginning inventory 期初存货bellwether security 领头证券,龙头证券below par 低于票面价值below the line 线下项目beneficial interest 受益人权益beneficial owner 受益权人beneficiary 受益人,受款人,受赔人Benefit ①效益,利益②福利金,津贴benefit-cost analysis 效益成本分析benefit-cost ratio 效益成本比率benefit fund 福利基金benefit in kind 实物福利benefit system 职工福利制度best-efforts agreement 证券尽力推销协议beta coefficient 贝塔系数beta risk 贝塔风险,第二种类型误差betterment 改造投资,改造工程投资B/F 余额承前Bias 偏差,偏向性bid ①买价②投标bid bond 投标保证金bid price ①买方出价,买价②投标价格big bath 巨额冲销Big Board 大证券交易所Big Five 五大会计师事务所Bill ①汇票,票据②通知单,清单③账单,发货票billing 开发票,开账单billing clerk 开票员bill of entry 报关单bill of exchange 汇票bill of lading 提货单,提单bill of materials 用料单bill of sales 销货清单,卖据bills payable 应付票据bills receivable 应收票据B/L 提货单black market 黑市black money 黑钱blank bill of lading 不记名提货单blank check 空白支票blank endorsement 不记名背书blanket mortgage 总括抵押blanket order 总括订货单blanket price 总括价格blind entry 失实分录,未加说明的分录blind purchase 盲目采购blue-chip 蓝筹码股票,热门股票blue-sky laws 蓝天法,股票发行控制法board chairman 董事长board minutes 董事会会议记录board of directors 董事会board of trade 同业公会,商会Bond ①债券②保证书,保证金③忠诚保证bond conversion 债券兑换bond discount 债券折价bonded goods 保税货物bonded warehouse 保税仓库bond financing 债券筹资bondholder 债券持有人bond indenture 债券信托契约,债券契约bonding company 忠诚担保公司bond issue cost 债券发行成本bond premium 债券溢价bond rating 评定债券等级bonds outstanding 流通在外债券,未偿付债券bonds payable 应付公司债券bond yield 债券收益率bonus 奖金,红利bonus issue 发行红利股Book ①账簿②账面的③记账book audit 账簿审计book balance 账面余额book inventory 账面存货,账面盘存Bookkeeper 簿记员,记账员Bookkeeping ①簿记,记账②簿记学book of final entry 终结分录账簿book of original entry 原始分录账簿book profit 账面利润,账面盈利book rate of return 账面收益率books of accounts 账簿book value 账面价值book value per share 每股账面价值boot 补价borrowing 借贷,借款borrowing power 借款能力bottom line 损益表底线,最终财务成果B/R 应收票据branch 分支机构,分店branch accounting 分支机构会计,分店会计branch current account 分支机构往来账户,分店往来账户branch ledger 分支机构分类账brand name 牌号名称,商标名称breach of contract 违约,违反合同breach of trust 违反信托breakdown 分解,按细目分类break-even analysis 损益分界分析,损益平衡分析break-even chart 损益分界图表,损益平衡图表break-even point 损益分界点,损益平衡点break-up value 拆卖价值bribes and kickbacks 贿赂和回扣bridging loan 过渡性贷款British Accounting Association 英国会计学会broker 经纪人brokerage 经纪人佣金brought down 入次页,过次页brought forward 承前页budget 预算budgetary control 预算控制budget decision 预算决策bugeting 预算编制budget management 预算管理budget variance 预算差异buffer stock 保险库存,缓冲存货Bull ①买空②买空者,多头bullion 金银块,金银条bull market 牛市,涨市burden 间接费用burden rate 间接费用率Business ①商业,工商业②企业③经营,营业business accounting 企业会计business barometer 工商业指标business combination 企业合并business cycle 商业周期,商业循环business environment 企业环境business failure 经营失败business income 企业收益,营业收益business risk 经营风险,营业风险business segment 企业分部business transaction 企业交易,营业业务business trust 企业经营信托buy and hold decision 购入和持存决策buyer’s credit 买方信贷buying expense 进货费用buyout 收购股权,收购控制股权buy over 收买,贿赂bylaws 公司章程细则by-product 副产品CA 特许会计师cable transfer 电汇calculation 计算calculator 计算器calendar year 日历年度call ①期前偿还,期前兑回②催交股款③买方期权callable bond 可提前兑回债券callable preferred stock 可提前兑回优先股call loan 活期拆放贷款call option 股票购买期权call premium 提前兑回溢价call price 提前兑回价格call provision 提前兑回条款cancelable lease 可取消租约cancelled check 注销支票C & F 货价加运费C & I 货价加保险费Capacity ①生产能力②偿债能力capacity cost 生产能力成本,经营能力成本capacity to borrow 借款能力capacity to contract 订约能力,订约资格capital 资本金,资本capital account 资本账户capital addition 资本增置capital allowance 资本减免capital and liabilities ratio 资本负债比率capital appreciation 资本升值capital asset 资本性资产capital asset pricing model 资本性资产计价模型capital authorized 额定资本,法定资本capital budget 资本预算capital cost 资本成本capital deficit 资本亏绌capital expenditure 资本支出capital gain 资本利得,资本收益capital impairment 资本减损capital intensive 资本密集capital investment 资本投资capital investment appraisal 资本投资评价capitalization 资本化capitalization of earnings 收益资本化capitalization of interest 利息资本化capitalized value 资本化价值capital lease 资本租赁capital leverage 资本杠杆作用capital loss 资本损失capital maintenance concept 资本保持概念,资本维护概念capital market 资本市场capital market line 资本市场贝塔风险线capital outlay 资本支出capital-output ratio 资本产值比率capital paid-in 实缴股本,投入股本capital rationing 资本分配capital reorganization 资本改组capital reserve 资本公积金capital return 资本收益率,投资回收率capital stock 股本capital stock outstanding 发行股本,流通在外股本capital stock premium 股本溢价capital stock subscriptions 认购股本capital structure 股本结构capital structure decision 资本结构决策capital surplus 资本盈余capital turnover 资本周转率capital verification 资本验证,验资CAPM 资本性资产计价模型carried interest 附带权益carry back 结转前期扣减,移前扣减carrying cost 置存成本,储存成本carrying value ①置存价值②抵押品价值carry over ①结转下期扣减,移后扣减②结转库存,滚存量CASB 成本会计准则委员会Cash ①现金②兑现cashability 变现能力cash account 现金账户cash asset 现金资产cash audit 现金审计cash basis accounting 现金收付制会计,收付实现制会计cash bonus 现金红利cash break-even analysis 现金损益分界分析cash budget 现金预算cash cow 现金母牛cash deficit 现金亏绌cash disbursement journal 现金支出日记账cash discount 现金折扣cash dividend 现金股利cash equivalent 现金等价物cash equivalent value 现金等值cash flow ①现金流转②现金流量cash flow statement 现金流转表,现金流量表cash-flow to capital-expenditure ratio 现金流量对资本支出比率cash-flow to total-debt ratio 现金流量对负债总额比率cash forecast 现金预测cashier 出纳员cashier’s check 银行本票cash in transit 在途现金cash journal 现金日记账cash on delivery 货到付现cash on hand 库存现金cash position 现金状况,现金头寸cash receipts journal 现金收入日记账cash records 现金记录cash sale 现金销售cash shortages and overages 现金缺溢cash statement 现金报表cash turnover ratio 现金周转率cash with order 现金订货,订货现金casting 加总,合计casual audit 临时审计CBA 成本效益分析CCA 现时成本会计CD 存款单ceiling 最高限额ceiling price 最高限价central bank 中央银行centralization 集中经营,集权certainty 确定性certainty decision 确定性决策certainty equivalent 确定等值certainty equivalent coefficient 确定等值系数certificate of capital verification 验资证明书certificate of deposit 存款单certificate of incorporation 公司登记执照,公司注册证书certificate of indebtedness 借据certificate of protest 拒付证明书certified accountant 注册会计师certified check 保付支票certified data processor 注册数据处理师certified financial planners 注册财务计划师certified financial statement 已审核财务报表,已审核会计报表certified information system auditor 注册信息系统审计师certified internal auditor 注册内部审计师certified management accountant 注册管理会计师certified public accountant 注册公共会计师certifying officer 签付员chain discount 连锁折扣chain liquidation 连续清算chairman of the board of director 董事长chairman’s report 董事长报告change fund 找零备用金changing prices accounting 物价变动会计Charge ①费用②借记,借项③赊账④留置权charge account 赊账,赊账账户charge and discharge statement 信托财产(或遗产)收支报表charge card 付款卡charge off 注销charge sale 赊销charter 执照,许可证chartered accountant 特许会计师chartered financial analyst 特许财务分析师charted financial consultant 特许财务咨询师,特许财务顾问chartist 图表分析专家chart of accounts 账户分类表,会计科目表chattel 动产chattel mortgage 动产抵押Check ①支票②检查,核对check and balance system 制约平衡制度,制衡制度check cleaning 支票交换checking account 支票账户,活期存款账户check register 支票登记簿check verification 支票验证chief accountant 总会计,会计主任chief auditor 总审计,审计主任chief cashier 总出纳,出纳主任chief financial officer 财务总裁,财务总经理CHIPS 票据交换所银行内部支付系统chronological book 序时账簿CIF 到岸价格circularization 发函询证circulating asset 流动资产circulating capital 流动资本,流动资金claim 索赔classification of accounts 账户分类表classification of assets 资产分类classification of liabilities 负债分类classification of stockholders, equity 股东产权分类classified common stock 分类普通股classified trial balance 分类试算表claw back 追回税款Clean ①不附带保留条件②不附其他单据③不附利息clean bill of exchange 光票汇票clean letter of credit 光票信用证Clearance ①结关,报关②票据交换,清算③清仓clearance agent 报关结算代理商clearance sale 清仓减价销售Clearing ①票据交换②结算clearing account ①暂记账户,过渡账户②票据交换往来账户clearing house 票据交换所clear-up cause 清理条款clerical error 笔误,记账错误clerk 办事员,职员client 客户,委托人closed account 已结账账户closed-end mutual fund 固定股份互助基金投资公司closely-held company 不公共招股公司closely-held corporation 不公共招股公司Closing ①结账②收盘closing adjustment 结账调整,决算调整closing balance 期末余额closing date 结账日期,截止日期closing entry 结账分录closing price 收盘价格closing trial balance 结账试算表CM 贡献毛利,贡献毛益CMA 注册管理会计师CML 资本市场贝塔风险线COBOL 普通商业用语Code ①代号,代码②法规,守则Code of Professional Ethics 《职业道德守则》coding 编码coding clerk 编码员coding of accounts 账户编码co-financing 共同融资coin 硬币coinsurance clause 共同保险条款collateral 抵押品,担保品collateral bond 抵押品担保债券,动产担保债券collateral loan 抵押品担保贷款collectibles 收藏物collection agency 收账代理商collection period 收款期collective policy 收账政策Collusion 串通舞弊columnar journal 多栏式日记账combination 企业合并combined financial statement 合并财务报表,合并会计报表combined journal and ledger 合并日记分类账,日记总账comfort letter 安慰信函commercial bank 商业银行commercial bill 商业汇票commercial credit 商业信用commercial law 商法commercial paper ①商业票据②流通票据commission 佣金,手续费commitment ①承诺付款②承诺贷款commitment fee 承诺费commodity 商品,货物commodity exchange 商品交易所Common Business Oriented Language 普通商业语言common cost 共同成本common dollar 等值美元common-size statement 共同尺度报表common stock 普通股common stock equivalent 等同普通股Common Stock Index 普通股股票价格指数community of interest 共同权益,共同权益集团commuted value 折算价值company 公司company director 公司董事长company finance 公司财务company law 公司法company reserve 公司公积金company tax 公司税comparability 可比性comparative accounting 比较会计,比较会计学comparative statement 比较财务报表,比较会计报表compensating balance 补偿性存款额,存货抵销余额compensating errors 抵销性错误compensation ①报酬②补偿,赔偿compensatory stock option 补偿性购股权competitive bidding 竞争性投标compilation of financial statement 编辑财务报表,编辑会计报表complete audit 全部审计complete cycle costs 全部周期成本completed contract method 全部完工法complete transaction 完整经济业务complex capital structure 复杂资本结构complex information processing 复杂信息处理compliance audit 符合规章审计compliance test 符合规章抽查,符合性抽查composite break-even point 综合损益分界点composite depreciation 综合折旧composition 偿债协议,债务和解compound amount of 1 dollar 1元的复利终值,1元的本利和compound discount 复贴现,复折现compound entry 复合分录compound interest 复利compound interest method of depreciation 复利折旧法compound value 复利值comprehensive audit 综合审计comprehensive budget 综合预算comprehensive income 综合收益comptroller 审计长,主计长Comptroller General 总审计长compulsory audit 强制审计compulsory liquidation 强制清算COMPUSTAT 电子计算机会计数据库computed price 推算价格computer 电子计算机computer-aided audit 电子计算机辅助审计computer-aided financial management 电子计算机辅助财务管理computer conferencing 电子计算机会议computer fraud 电子计算机舞弊computerized accounting 电算会计化computer network 电子计算机网络,电子计算机互联网络computer software 电子计算机软件concealment 隐瞒,匿报concept 概念conceptual framework 概念构架,概念体系concern 企业,商号Concession ①特许,特许权②折让,优惠condensed balance sheet 简明资产负债表condensed income statement 简明损益表conditional acceptance 附加条件承兑conditional bond 附条件债券confidential information 机密信息,机密资料confirmation letter 询证信函,查证信函confirmed letter of credit 保兑信用证confiscated goods 没收货物,充公货物confiscation 没收,充公conflict of interest 公私利益冲突,借公营私conglomerate combination 跨行业企业合并conglomerate company 跨行业公司,集团公司conglomerate financial statement 集团公司财务报表,集团公司会计报表Conservatism ①保守性②稳健性consignment 寄销,寄托consignment account 寄销账户consistency 一致性consolidated financial statement 合并财务报表,合并会计报表consolidation 创立合并consolidation goodwill 合并商誉consortium 国际财团,国际银团consortium project 国际财团投资项目constant price 不变价格constant purchase power accounting 不变购买力会计constituent company 子公司,成员公司construction contract accounting 建筑合同会计construction work in process 在建工程constructive dividend 推定股利constructive fraud 推定欺诈constructive receipt 推定收入consular invoice 领事签证发货票consultant 咨询师,顾问consultant fee 咨询费Consultative Committee of Accounting Bodies 会计团体协商委员会consumed cost 耗用成本Consumer Price Index 消费品物价指数Continental European accounting 欧洲大陆会计contingency 意外事项,或有事项contingency account 意外准备账户contingency financial plan 应急财务计划contingent gain 或有收益,或有利得contingent loss 或有损失continuing account 连续账户,结转账户continuing appropriation 连续拨款,连续经费continuing investment 连续投资continuing professional education 专业进修教育,专业连续教育continuing security 连续担保continuity postulate 连续经营假设continuous audit 连续审计continuous budget 连续预算,滚动预算continuous inventory 连续盘存contra account 抵销账户contract 合同contract labor 合同工Contractor ①定约人②承包商contract price 合同价格contra entry 对销分录contributed capital 实缴股本contributed capital in excess of par value 实缴股本的股票溢价contribution ①缴入股本②分担费用③贡献毛利④捐献,捐款contribution approach to pricing 贡献毛利法定价contribution margin 献毛益,贡献毛利contribution margin income statement 贡献毛利损益表contribution margin ratio 贡献毛利率contributory pension plan 分担退休金计划control ①控制②管制control account 统制(统驭)账户controllable cost 可控制成本controlled accounts 被统制账户controlled company 受控公司,子公司controller 会计长,主计长controlling company 控制公司controlling-company accounting 控制公司会计controlling interest 控制股权,多数股权convention 惯例,常规conventional accounting 常规会计conventional costing 常规成本计算法conventional income statement 常规损益表Conversion ①兑换②换算,折算conversion price 兑换价格conversion rate 兑换率,折算率convertible bond 可兑换债券convertible preferred stock 可兑换优先股conveyance 转让,转让证书cook 窜改账目cooked books 假账coownership company 共有公司coownership of property 共有财产copyright 版权copyright royalty 稿费,版税corporate accounting 公司会计corporate bond 公司债券corporate charter 公司执照corporate finance 公司财务corporate joint venture 合资经营公司,合资公司corporate raider 公司侵夺者corporate readjustment 公司账务重新调整corporate reorganization 公司重组,公司改组Corporate Report 《公司报告》corporate risk 公司风险corporation 公司,股份公司Corpus 本金correcting entry 更正分录correspondent ①客户,往来商号②代理银行corruption 贿赂,行贿cost ①成本②耗费,花费cost absorption 成本摊配,成本转并cost accountant 成本会计师cost accounting 成本会计Cost Accounting Standards 《成本会计准则》cost accounts 成本账户cost allocation 成本分摊,成本分配cost analysis 成本分析cost and freight 货价加运费价格cost and insurance 货价加保险费价格cost audit 成本审计cost basis 成本基准cost-benefit analysis 成本效益分析cost center 成本中心cost classification 成本分类cost control 成本控制cost distribution 成本分摊,成本分配cost flow 成本流转costing 成本计算法cost, insurance and freight 到岸价格cost ledger 成本分类账cost object 成本对象cost of capital 资本成本cost of goods manufactured 制造成本,半成品成本cost of good sold 销货成本cost of living adjustment 按生活费用调整cost of sales 销货成本cost or market, whichever is lower 成本与市价孰低法cost-plus pricing 成本加成计价法cost principle 成本原则cost records 成本记录cost report 成本报告cost sheet 成本单,成本计算单cost variance analysis 成本差异分析cost-volume-profit analysis 成本—销量—利润分析counterfeit money 伪造货币countermand 止付,挂失countersign 会签coupon 息票coupon bond 息票债券Court of Bankruptcy 破产法院covenant 保证条款Cover ①弥补,抵偿②保证金,抵押财产③补进coverage ①保额②偿债准备金,偿债能力coverage ratio 偿债能力比率covered interest arbitrage 套息交易CPA 注册公共会计师CPA examination 注册公共会计师职称考试CPA firm 注册公共会计师事务所Credit ①贷方②贷记③信用,信贷④抵免credit account 赊账,赊账账户credit agency 信用调查机构,征信所credit analysis 信用分析credit balance 贷方余额。
会计英语术语中英文对照
会计英语术语中英文对照会计是一门重要的商业领域，涉及到许多专业术语。
对于许多学习会计的人来说，掌握这些术语之间的英文对照是至关重要的。
本文将为您提供一些常见的会计英语术语及其中英文对照。
1. 会计基础术语•Assets（资产）•Liabilities（负债）•Equity（股权）•Revenue（收入）•Expenses（费用）•Net Income（净收入）•Gross Income（毛收入）•Profit（利润）•Loss（亏损）•Balance Sheet（资产负债表）•Income Statement（利润表）•Cash Flow Statement（现金流量表）•Statement of Retned Earnings（留存收益表）2. 资产类•Current Assets（流动资产）•Fixed Assets（固定资产）•Intangible Assets（无形资产）•Cash（现金）•Accounts Receivable（应收账款）•Inventory（库存）•Prepd Expenses（预付费用）•Property, Plant, and Equipment（房地产、厂房和设备）3. 负债类•Current Liabilities（流动负债）•Long-term Liabilities（长期负债）•Accounts Payable（应付账款）•Notes Payable（应付票据）•Accrued Expenses（应计费用）•Deferred Revenues（预收收入）•Bonds Payable（应付债券）4. 股权类•Common Stock（普通股）•Preferred Stock（优先股）•Retned Earnings（留存收益）•Dividends（股息）•Treasury Stock（库存股）5. 收入类•Sales（销售额）•Revenue（收入）•Sales Revenue（销售收入）•Service Revenue（服务收入）•Interest Revenue（利息收入）•Dividend Revenue（股息收入）6. 费用类•Cost of Goods Sold（销售成本）•Operating Expenses（营业费用）•Selling Expenses（销售费用）•General and Administrative Expenses（管理费用）•Depreciation Expenses（折旧费）•Amortization Expenses（摊销费）•Interest Expenses（利息费用）•Income Tax Expenses（所得税费用）7. 现金流量类•Operating Activities（经营活动）•Investing Activities（投资活动）•Financing Activities（融资活动）•Cash Inflows（现金流入）•Cash Outflows（现金流出）•Net Cash Flow（净现金流量）8. 财务报表•Balance Sheet（资产负债表）•Income Statement（利润表）•Cash Flow Statement（现金流量表）•Statement of Retned Earnings（留存收益表）总结以上是一些常见的会计英语术语及其中英文对照。
会计名词英文翻译
注册资本registered capital注册资本也叫法定资本，是公司制企业章程规定的全体股东或发起人认缴的出资额或认购的股本总额，并在公司登记机关依法登记实收资本paid-in capital实收资本是指投资者按照企业章程或合同、协议的约定，实际投入企业的资本，它是企业注册登记的法定资本总额的来源，它表明所有者对企业的基本产权关系。
实收资本是企业永久性的资金来源，它是保证企业持续经营和偿还债务的最基本的物质基础，是企业抵御各种风险的缓冲器。
资本公积Features Capital；Capital Surplus（capital reserves）是指企业在经营过程中由于接受捐赠、股本溢价以及法定财产重估增值等原因所形成的公积金。
资本公积是与企业收益无关而与资本相关的贷项。
资本公积是指投资者或者他人投入到企业、所有权归属于投资者、并且投入金额上超过法定资本部分的资本。
资本（或股本）溢价资本溢价是指投资者缴付企业的出资额大于其在企业注册资本中所拥有份额的数额。
股本溢价是指股份限公司溢价发行股票时实际收到的款项超过股票面值总额的数额。
接受捐赠非现金资产准备是指企业因接受非现金资产捐赠而增加的资本公积。
接受捐赠资产是外部单位或个人赠与企业的资产。
股权投资准备是指企业对被投资单位的长期股权投资采用权益法核算时，因被投资单位接受捐赠等原因增加资本公积，从而导致投资企业按其持股比例或投资比例计算而增加的资本公积。
拨款转入是指企业收到国家拨入的专门用于技术改造、技术研究等的拨款项目完成后，按规定转入资本公积的部分。
外币资本折算差额是指企业接受外币资本投资因所采用的汇率不同而产生的资本折算差额时，在收到外币资本日的市场汇率与投资合同或协议约定的外币折算汇率不一致的情况下，按收到外币资本日的市场汇率折算为资产入账的价值，与按照约定汇率折算为实收资本入账的价值的差额。
盈余公积是指公司按照规定从净利润中提取的各种积累资金。
会计名词英文翻译
百科名片
“累计折旧”账户属于资产类的备抵调整账户，其结构与一般资产账户的结构刚好相反，累计折旧是贷方登记增加，借方登记减少，余额在贷方。累计折旧指企业在报告期末提取的各年固定资产折旧累计数。该指标按会计“资产负债表”中“累计折旧”项的期末数填列。
简介
固定资产折旧费用根据固定资产的原值和规定的折旧率计算确定，按照一定的标准分摊记入各期的间接费用和期间费用。生产车间用房屋建筑物、机器设备的折旧，作为间接费用，计入制造费用帐户，厂部行政用办公房屋的，计入管理费用帐户，由当期收入负担。折旧合计数计入“累计折旧”帐户的贷方。
编辑本段
计算公式
累计折旧=买入价-残值（残值的计算方法：固定资产原值×5%）
编辑本段
核算
固定资产在使用过程中会发生磨损，消耗，其价值会逐渐减少，这种价值的减少就是固定资产折旧。固定资产价值发生减少，就应该把这种价值的减少计算出来（即计提折旧），并在账户中予以记录。固定资产价值的减少同时引起费用的增加，所以，从理论上讲，计提折旧时，应该根据使用该固定资产的受益对象计入折旧费用，采用谁受益谁负担原则。
借：生产成本—X产品（如果机器专为生产某种产品，可直接入生产成本）
制造费用（机器为生产多种产品，先入制造费用，再按比例分配到生产成本）
管理费用（机器为管理部门使用）
销售费用（销售门市部或独立销售机构使用）
贷：累计折旧
折旧计提后，累计折旧科目余额在贷方，作为固定资产科目的抵减项目。折旧提完时，固定资产项目在报表中仅反映为“净残值”，该残值在报废时或变买时，转入“固定资产清理”，清理变卖的净损失为“营业外支出”。
盈余公积
是指公司按照规定从净利润中提取的各种积累资金。盈余公积是根据其用途不同分为公益金和一般盈余公积两类。公益金专门用于公司职工福利设施的支出。按现行规定，上市公司按照税后利润的5%至10%的比例提取法定公益金。
会计名词术语表,中英文对照
名词术语表Absorption costing（完全成本法）：制造产品的成本报告方法，内容通常包括直接材料、直接人工和制造费用。
Accelerated depreciation method（加速折旧法）：一种在资产使用的第1年产生较高的折旧费用，之后年度折旧费用逐渐下降的折旧方法。
Account（账户）：用来记录财务报表项目增减变化的会计表格。
Account form（账户式）：类似会计恒等式的一种资产负债表格式，它将资产项目列示在表的左边，负债和所有者权益项目列示在表的右边。
Account payable（应付账款）：一项因赊购而产生的负债。
Account receivable（应收账款）：采取信用方式销售产品或提供服务而应向顾客收取的款项。
Accounting（会计）：一个向企业利益相关者提供有关企业经营活动和状况信息的信息系统。
Accounting cycle（会计循环）：以分析经济业务并编制分录为起点，以结账后试算平衡表为终点的过程。
Accounting equation（会计恒等式）：资产＝负债＋所有者权益。
Accounting period concept（会计期间概念）：一种会计概念，它假定企业的经济寿命可以被划分为若干期间。
Accounting system（会计系统）：企业为满足内部管理和外部信息使用者需要而对财务数据进行收集、分类、汇总和报告所采用的方法和程序。
Accounts payable subsidiary ledger（应付账款明细分类账）：由各个供应商（债权人）的单个账户组成的分类账。
Accounts receivable subsidiary ledger（应收账款明细分类账）：由各个顾客（债务人）的单个账户组成的分类账。
Accounts receivable turnover（应收账款周转率）：销售净额与应收账款之间的关系。
这一比率通过销售净额除以平均应收账款净额计算而得，用以衡量年度内应收账款收回的快慢。
会计英文术语
会计英文术语- Accountant: 会计师- Accounting: 会计- Financial Statement: 财务报表- Balance Sheet: 资产负债表- Income Statement: 损益表- Cash Flow Statement: 现金流量表- General Ledger: 总帐- Journal: 日记账- Trial Balance: 试算平衡表- Accrued Expenses: 应计费用- Accounts Payable: 应付账款- Accounts Receivable: 应收账款- Assets: 资产- Liabilities: 负债- Equity: 所有者权益- Revenue: 收入- Sales: 销售额- Cost of Goods Sold: 销售成本- Gross Profit: 毛利- Net Profit: 净利润- Depreciation: 折旧- Amortization: 摊销- Reserve: 储备- Dividend: 红利- Audit: 审计- Financial Ratio: 财务比率- Cash Flow: 现金流量- Prepaid Expenses: 预付费用- Fixed Assets: 固定资产- Current Assets: 流动资产- Current Liabilities: 流动负债- Operating Expenses: 营业费用- Taxation: 税务- Break-even Point: 打破盈亏点- Return on Investment: 投资回报率- Cost Accounting: 成本会计- Cost Allocation: 成本分摊- Internal Control: 内部控制- Forensic Accounting: 司法会计- Financial Analysis: 财务分析。
会计中英文词汇对照
会计中英文词汇对照下面是会计中英文词汇对照，根据2024年新准则：1. 会计准则 - Accounting standards2. 资产 - Assets3. 负债 - Liabilities4. 所有者权益 - Shareholders' equity5. 营业收入 - Revenue6. 营业成本 - Cost of sales7. 营业利润 - Operating profit8. 销售费用 - Selling expenses9. 管理费用 - Administrative expenses10. 营业外收入 - Non-operating revenue11. 营业外支出 - Non-operating expenses12. 税前利润 - Profit before tax14. 净利润 - Net profit15. 商品 - Merchandise16. 存货 - Inventory17. 应收账款 - Accounts receivable18. 应付账款 - Accounts payable19. 预付账款 - Prepaid expenses20. 银行贷款 - Bank loans21. 长期负债 - Long-term liabilities22. 现金流量表 - Statement of cash flows23. 折旧 - Depreciation24. 坏账准备 - Allowance for doubtful accounts25. 无形资产 - Intangible assets26. 预留 - Provision27. 经营性租赁 - Operating lease28. 融资租赁 - Finance lease29. 需要修订的会计估计和错过调整 - Accounting estimates and corrections of errors to be revised30. 非常见项目 - Exceptional items。
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 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Ａ （４５）ａｕｄｉｔｉｎｇ ｓｔａｎｄａｒｄｓ 审计准则Ａ （４６）ａｕｔｈｏｒｉｚｅｄ ｓｈａｒｅ ｃａｐｉｔａｌ 额定股本Ａ （４７）ａｖａｉｌａｂｌｅ ｈｏｕｒｓ 可用小时Ａ （４８）ａｖｏｉｄａｂｌｅ ｃｏｓｔｓ 可避免成本Ｂ （４９）ｂａｃｋ－ｔｏ－ｂａｃｋ ｌｏａｎ 易币贷款Ｂ （５０）ｂａｃｋｆｌｕｓｈ ａｃｃｏｕｎｔｉｎｇ 倒退成本计算Ｂ （５１）ｂａｄ ｄｅｂｔｓ 坏帐Ｂ （５３）ｂａｎｋ ｃｈａｒｇｅｓ 银行手续费Ｂ （５４）ｂａｎｋ ｏｖｅｒｄｒａｆｔ 银行透支Ｂ （５５）ｂａｎｋ ｒｅｃｏｎｃｉｌｉａｔｉｏｎ 银行存款调节表Ｂ （５６）ｂａｎｋ ｓｔａｔｅｍｅｎｔ 银行对帐单Ｂ （５７）ｂａｎｋｒｕｐｔｃｙ 破产Ｂ （５８）ｂａｓｉｓ ｏｆ ａｐｐｏｒｔｉｏｎｍｅｎｔ 分摊基础Ｂ （５９）ｂａｔｃｈ 批量Ｂ （６０）ｂａｔｃｈ ｃｏｓｔｉｎｇ 分批成本计算Ｂ （６１）ｂｅｔａ ｆａｃｔｏｒ Ｂ（市场）风险因素Ｂ （６２）ｂｉｌｌ 帐单Ｂ （６３）ｂｉｌｌ ｏｆ ｅｘｃｈａｎｇｅ 汇票Ｂ （６４）ｂｉｌｌ ｏｆ ｌａｎｄｉｎｇ 提单Ｂ （６５）ｂｉｌｌ ｏｆ ｍａｔｅｒｉａｌｓ 用料预计单Ｂ （６６）ｂｉｌｌ ｐａｙａｂｌｅ 应付票据Ｂ （６７）ｂｉｌｌ ｒｅｃｅｉｖａｂｌｅ 应收票据Ｂ （６８）ｂｉｎ ｃａｒｄ 存货记录卡Ｂ （６９）ｂｏｎｕｓ 红利Ｂ （７０）ｂｏｏｋ－ｋｅｅｐｉｎｇ 薄记Ｂ （７１）Ｂｏｓｔｏｎ ｃｌａｓｓｉｆｉｃａｔｉｏｎ 波士顿分类Ｂ （７２）ｂｒｅａｋｅｖｅｎ ｃｈａｒｔ 保本图Ｂ （７３）ｂｒｅａｋｅｖｅｎ ｐｏｉｎｔ 保本点Ｂ （７４）ｂｒｅａｋｉｎｇ－ｄｏｗｎ ｔｉｍｅ 复位时间Ｂ （７５）ｂｕｄｇｅｔ 预算Ｂ （７６）ｂｕｄｇｅｔ ｃｅｎｔｅｒ 预算中心Ｂ （７７）ｂｕｄｇｅｔ ｃｏｓｔ ａｌｌｏｗａｎｃｅ 预算成本折让Ｂ （７８）ｂｕｄｇｅｔ ｍａｎｕａｌ 预算手册Ｂ （７９）ｂｕｄｇｅｔ ｐｅｒｉｏｄ 预算期间Ｂ （８０）ｂｕｄｇｅｔａｒｙ ｃｏｎｔｒｏｌ 预算控制Ｂ （８１）ｂｕｄｇｅｔｅｄ ｃａｐａｃｉｔｙ 预算生产能力Ｂ （８２）ｂｕｒｄｅｎ 制造费用Ｂ （８３）ｂｕｓｉｎｅｓｓ ｃｅｎｔｅｒ 经营中心Ｂ （８４）ｂｕｓｉｎｅｓｓ ｅｎｔｉｔｙ 营业个体Ｂ （８５）ｂｕｓｉｎｅｓｓ ｕｎｉｔ 经营单位Ｂ （８６）ｂｕｙ－ｏｕｔ ｍａｎａｇｅｍｅｎｔ 管理性购买产权Ｂ （８７）ｂｙ－ｐｒｏｄｕｃｔ 副产品Ｃ （８８）ｃａｌｌｅｄ－ｕｐ ｓｈａｒｅ ｃａｐｉｔａｌ 催缴股本Ｃ （８９）ｃａｐａｃｉｔｙ 生产能力Ｃ （９０）ｃａｐａｃｉｔｙ ｒａｔｉｏｓ 生产能力比率Ｃ （９１）ｃａｐｉｔａｌ 资本Ｃ （９２）ｃａｐｉｔａｌ ａｓｓｅｔｓ ｐｒｉｃｉｎｇ ｍｏｄｅｌ 资本资产计价模式Ｃ （９３）ｃａｐｉｔａｌ ｃｏｍｍｉｔｍｅｎｔ 承偌资本Ｃ （９４）ｃａｐｉｔａｌ ｅｍｐｌｏｙｅｄ 已运用的资本Ｃ （９５）ｃａｐｉｔａｌ ｅｘｐｅｎｄｉｔｕｒｅ 资本支出Ｃ （９６）ｃａｐｉｔａｌ ｅｘｐｅｎｄｉｔｕｒｅ ａｕｔｈｏｒｉｚａｔｉｏｎ 资本支出核准Ｃ （９７）ｃａｐｉｔａｌ ｅｘｐｅｎｄｉｔｕｒｅ ｃｏｎｔｒｏｌ 资本支出控制Ｃ （９８）ｃａｐｉｔａｌ ｅｘｐｅｎｄｉｔｕｒｅ ｐｒｏｐｏｓａｌ 资本支出申请Ｃ （９９）ｃａｐｉｔａｌ ｆｕｎｄｉｎｇ ｐｌａｎｎｉｎｇ 资本基金筹集计划Ｃ （１００）ｃａｐｉｔａｌ ｇａｉｎ 资本收益Ｃ （１０１）ｃａｐｉｔａｌ ｉｎｖｅｓｔｍｅｎｔ ａｐｐｒａｉｓａｌ 资本投资评估Ｃ （１０２）ｃａｐｉｔａｌ ｍａｉｎｔｅｎａｎｃｅ 资本保全Ｃ （１０３）ｃａｐｉｔａｌ ｒｅｓｏｕｒｃｅ ｐｌａｎｎｉｎｇ 资本资源计划Ｃ （１０５）ｃａｐｉｔａｌ ｔｕｒｎｏｖｅｒ 资本周转率Ｃ （１０６）ｃａｒｄ 记录卡Ｃ （１０７）ｃａｓｈ 现金Ｃ （１０８）ｃａｓｈ ａｃｃｏｕｎｔ 现金帐户Ｃ （１０９）ｃａｓｈ ｂｏｏｋ 现金帐薄Ｃ （１１０）ｃａｓｈ ｃｏｗ 金牛产品Ｃ （１１１）ｃａｓｈ ｆｌｏｗ 现金流量Ｃ （１１２）ｃａｓｈ ｄｉｓｃｏｕｎｔｅｄ 现金贴现Ｃ （１１３）ｃａｓｈ ｆｌｏｗ ｂｕｄｇｅｔ 现金流量预算Ｃ （１１４）ｃａｓｈ ｆｌｏｗ ｓｔａｔｅｍｅｎｔ 现金流量表Ｃ （１１５）ｃａｓｈ ｌｅｄｇｅｒ 现金分类帐Ｃ （１１６）ｃａｓｈ ｌｉｍｉｔ 现金限额Ｃ （１１７）ＣＣＡ 现时成本会计Ｃ （１１８）ｃｅｎｔｅｒ 中心Ｃ （１１９）ｃｈａｎｇｅｏｖｅｒ ｔｉｍｅ 变更时间Ｃ （１２０）ｃｈａｒｔｅｒｅｄ ｅｎｔｉｔｙ 特许经济个体Ｃ （１２１）ｃｈｅｑｕｅ 支票Ｃ （１２２）ｃｈｅｑｕｅ ｒｅｇｉｓｔｅｒ 支票登记薄Ｃ （１２３）ｃｏｉｎ ａｎａｌｙｓｉｓ 零钱分类Ｃ （１２４）ｃｌａｓｓｉｆｉｃａｔｉｏｎ 分类Ｃ （１２５）ｃｌｏｃｋ ｃａｒｄ 工时卡Ｃ （１２６）ｃｏｄｅ 代码Ｃ （１２７）ｃｏｍｍｉｔｍｅｎｔ ａｃｃｏｕｎｔｉｎｇ 承偌确认会计Ｃ （１２８）ｃｏｍｍｏｎ ｃｏｓｔ 共同成本Ｃ （１２９）ｃｏｍｐａｎｙ ｌｉｍｉｔｅｄ ｂｙ ｇｕａｒａｎｔｅｅ 有限担保责任公司Ｃ （１３０）ｃｏｍｐａｎｙ ｌｉｍｉｔｅｄ ｓｈａｒｅｓ 股份有限公司Ｃ （１３１）ｃｏｍｐｅｔｉｔｉｖｅ ｐｏｓｉｔｉｏｎ 竞争能力状况Ｃ （１３２）ｃｏｎｃｅｐｔ 概念Ｃ （１３３）ｃｏｎｇｌｏｍｅｒａｔｅ 跨行业企业Ｃ （１３４）ｃｏｎｓｉｓｔｅｎｃｙ ｃｏｎｃｅｐｔ 一致性概念Ｃ （１３５）ｃｏｎｓｏｌｉｄａｔｅｄ ａｃｃｏｕｎｔｓ 合并报表Ｃ （１３６）ｃｏｎｓｏｌｉｄａｔｉｏｎ ａｃｃｏｕｎｔｉｎｇ 合并会计Ｃ （１３７）ｃｏｎｓｏｒｔｉｕｍ 财团Ｃ （１３８）ｃｏｎｔｉｎｇｅｎｃｙ ｐｌａｎ 应急计划Ｃ （１３９）ｃｏｎｔｉｎｇｅｎｔ ｌｉａｂｉｌｉｔｉｅｓ 或有负债Ｃ （１４０）ｃｏｎｔｉｎｕｏｕｓ ｏｐｅｒａｔｉｏｎ 连续生产Ｃ （１４１）ｃｏｎｔｒａ 抵消Ｃ （１４２）ｃｏｎｔｒａｃｔ ｃｏｓｔ 合同成本Ｃ （１４３）ｃｏｎｔｒａｃｔ ｃｏｓｔｉｎｇ 合同成本计算Ｃ （１４４）ｃｏｎｔｒｉｂｕｔｉｏｎ 贡献毛益Ｃ （１４５）ｃｏｎｔｒｉｂｕｔｉｏｎ ｖｅｎｔｒｅ 贡献中心Ｃ （１４６）ｃｏｎｔｒｉｂｕｔｉｏｎ ｃｈａｒｔ 贡献图Ｃ （１４７）ｃｏｎｔｒｉｂｕｔｉｏｎ ｐｅｒ ｕｎｉｔ ｏｆ ｌｉｍｉｔｉｎｇ ｆａｃｔｏｒ ｒａｔｉｏｎ 单位限定因素的贡献毛益比率Ｃ （１４８）ｃｏｎｔｒｉｂｕｔｉｏｎ ｔｏ ｓａｌｅｓ ｒａｔｉｏｎ 贡献毛益对销售比率Ｃ （１４９）ｃｏｎｔｒｏｌ 控制Ｃ （１５０）ｃｏｎｔｒｏｌ ａｃｃｏｕｎｔ 控制帐户Ｃ （１５１）ｃｏｎｔｒｏｌ ｌｉｍｉｔｓ 控制限度Ｃ （１５２）ｃｏｎｔｒｏｌｌａｂｉｌｉｔｙ ｃｏｎｃｅｐｔ 可控制概念Ｃ （１５３）ｃｏｎｔｒｏｌｌａｂｌｅ ｃｏｓｔ 可控制成本Ｃ （１５４）ｃｏｎｖｅｒｓｉｏｎ ｃｏｓｔ 加工成本Ｃ （１５６）ｃｏｒｐｏｒａｔｅ ａｐｐｒａｉｓａｌ 公司评估Ｃ （１５７）ｃｏｒｐｏｒａｔｅ ｐｌａｎｎｉｎｇ 公司计划Ｃ （１５８）ｃｏｒｐｏｒａｔｅ ｓｏｃｉａｌ ｒｅｐｏｒｔｉｎｇ 公司社会报告Ｃ （１５９）ｃｏｒｐｏｒａｔｉｏｎ 股份公司Ｃ （１６０）ｃｏｓｔ 成本Ｃ （１６１）ｃｏｓｔ ａｃｃｏｕｎｔ 成本帐户Ｃ （１６２）ｃｏｓｔ ａｃｃｏｕｎｔｉｎｇ 成本会计Ｃ （１６３）ｃｏｓｔ ａｃｃｏｕｎｔｉｎｇ ｍａｎｕａｌ 成本手册Ｃ （１６４）ｃｏｓｔ ａｃｃｏｕｎｔｓ ｃａｌｅｎｄａｒ 成本报表的日历时间Ｃ （１６５）ｃｏｓｔ ａｄｊｕｓｔｍｅｎｔ 成本调整Ｃ （１６６）ｃｏｓｔ ａｌｌｏｃａｔｉｏｎ 成本分配Ｃ （１６７）ｃｏｓｔ ａｐｐｏｒｔｉｏｎｍｅｎｔ 成本分摊Ｃ （１６８）ｃｏｓｔ ａｔｔｒｉｂｕｔｉｏｎ 成本归属Ｃ （１６９）ｃｏｓｔ ａｕｄｉｔ 成本审计Ｃ （１７０）ｃｏｓｔ ｂｅｈａｖｉｏｕｒ 成本性态Ｃ （１７１）ｃｏｓｔ ｂｅｎｅｆｉｔ ａｎａｌｙｓｉｓ 成本效益分析Ｃ （１７２）ｃｏｓｔ ｃｅｎｔｅｒ 成本中心Ｃ （１７３）ｃｏｓｔ ｄｒｉｖｅｒ 成本动因Ｃ （１７４）ｃｏｓｔ ｏｆ ｃａｐｉｔａｌ 资本成本Ｃ （１７５）ｃｏｓｔ ｏｆ ｃｏｎｆｏｒｍａｎｃｅ 相符成本Ｃ （１７６）ｃｏｓｔ ｏｆ ｇｏｏｄｓ ｓｏｌｄ 销货成本Ｃ （１７７）ｃｏｓｔ ｏｆ ｎｏｎ－ｃｏｎｆｏｒｍａｎｃｅ 非相符成本Ｃ （１７８）ｃｏｓｔ ｏｆ ｓａｌｅｓ 销售成本Ｃ （１７９）ｃｏｓｔ ｒｅｄｕｃｔｉｏｎ 成本降低Ｃ （１８０）ｃｏｓｔ ｓｔｒｕｃｔｕｒｅ 成本结构Ｃ （１８１）ｃｏｓｔ ｕｎｉｔ 成本单位Ｃ （１８２）ｃｏｓｔ－ｖｏｌｕｍｅ－ｐｒｏｆｉｔ ａｎａｌｙｓｉｓ（ＣＶＰ） 本量利分析Ｃ （１８３）ｃｏｓｔｉｎｇ 成本计算Ｃ （１８４）ＣＰＰ 现时购买力会计Ｃ （１８５）ｃｒｅｄｉｔ ｎｏｔｅ 贷项通知Ｃ （１８６）ｃｒｅｄｉｔ ｒｅｐｏｒｔ 信贷报告书Ｃ （１８７）ｃｒｅｄｉｔｏｒ 债权人Ｃ （１８８）ｃｒｅｄｉｔｏｒ ｄａｙｓ ｒａｔｉｏ 应付帐款天数率Ｃ （１８９）ｃｒｅｄｉｔｏｒｓ ｌｅｄｇｅｒ 应付帐款分类帐Ｃ （１９０）ｃｒｉｔｉｃａｌ ｅｖｅｎｔ 关键事项Ｃ （１９１）ｃｒｉｔｉｃａｌ ｐａｔｈ 关键路线Ｃ （１９２）ｃｕｍｕｌａｔｉｖｅ ｐｒｅｆｅｒｅｎｃｅ ｓｈａｒｅｓ 累积优先股Ｃ （１９３）ｃｕｒｒｅｎｔ ａｃｃｏｕｎｔ 往来帐户Ｃ （１９４）ｃｕｒｒｅｎｔ ａｓｓｅｔ 流动资产Ｃ （１９５）ｃｕｒｒｅｎｔ ｃｏｓｔ ａｃｃｏｕｎｔｉｎｇ 现时成本会计Ｃ （１９６）ｃｕｒｒｅｎｔ ｌｉａｂｉｌｉｔｉｅｓ 流动负债Ｃ （１９７）ｃｕｒｒｅｎｔ ｐｕｒｃｈａｓｉｎｇ ｐｏｗｅｒ ａｃｃｏｕｎｔｉｎｇ 现时购买力会计Ｃ （１９８）ｃｕｒｒｅｎｔ ｒａｔｉｏｎ 流动比率Ｃ （１９９）ｃｕｔ－ｏｆｆ 截止Ｃ （２００）ＣＶＰ 本量利分析Ｃ （２０１）ｃｙｃｌｅ ｔｉｍｅ 周转时间Ｄ （２０２）ｄｅｂｅｎｔｕｒｅ 债券Ｄ （２０３）ｄｅｂｉｔ ｎｏｔｅ 借项通知Ｄ （２０４）ｄｅｂｉｔ ｃａｐａｃｉｔｙ 举债能力Ｄ （２０５）ｄｅｂｔ ｒａｔｉｏ 债务比率Ｄ （２０６）ｄｅｂｔｏｒ 债务人Ｄ （２０８）ｄｅｂｔｏｒｓ 应收款Ｄ （２０９）ｄｅｂｔｏｒｓ ｌｅｄｇｅｒ 应收帐款分类帐Ｄ （２１０）ｄｅｂｔｏｒ＇ ａｇｅ ａｎａｌｙｓｉｓ 应收帐款帐龄分析Ｄ （２１１）ｄｅｃｉｓｉｏｎ ｄｒｉｖｅｎ ｃｏｓｔｓ 决策连动成本Ｄ （２１２）ｄｅｃｉｓｉｏｎ ｔｒｅｅ 决策树Ｄ （２１３）ｄｅｆｅｃｔｓ 次品Ｄ （２１４）ｄｅｆｅｒｒｅｄ ｅｘｐｅｎｄｉｔｕｒｅ 递延支出Ｄ （２１５）ｄｅｆｅｒｒｅｄ ｓｈａｒｅｓ 递延股份Ｄ （２１６）ｄｅｆｅｒｒｅｄ ｔａｘａｔｉｏｎ 递延税款Ｄ （２１７）ｄｅｌｉｖｅｒｙ ｎｏｔｅ 交货单Ｄ （２１８）ｄｅｐａｒｔｍｅｎｔａｌ ａｃｃｏｕｎｔｓ 部门报表Ｄ （２１９）ｄｅｐａｒｔｍｅｎｔａｌ ｂｕｄｇｅｔ 部门预算Ｄ （２２０）ｄｅｐｒｅｃｉａｔｉｏｎ 折旧Ｄ （２２１）ｄｉｓｐａｔｃｈ ｎｏｔｅ 发运单Ｄ （２２２）ｄｅｖｅｌｏｐｍｅｎｔ ｃｏｓｔ 开发成本Ｄ （２２３）ｄｉｆｆｅｒｅｎｔｉａｌ ｃｏｓｔ 差别成本Ｄ （２２４）ｄｉｒｅｃｔ ｈｏｕｒｓ ｙｉｅｌｄ 直接工时产出率Ｄ （２２５）ｄｉｒｅｃｔ ｌａｂｏｕｒ ｃｏｓｔ－ｓｔａｎｄａｒｄ 标准直接人工成本Ｄ （２２６）ｄｉｒｅｃｔ ｌａｂｏｕｒ ｅｆｆｉｃｉｅｎｃｙ－ｖａｒｉａｎｃｅ 直接人工效率差异Ｄ （２２７）ｄｉｒｅｃｔ ｌａｂｏｕｒ ｒａｔｅ－ｖａｒｉａｎｃｅ 直接人工费率差异Ｄ （２２８）ｄｉｒｅｃｔ ｌａｂｏｕｒ ｔｏｔａｌ－ｖａｒｉａｎｃｅ 直接人工总差异Ｄ （２２９）ｄｉｒｅｃｔ ｍａｔｅｒｉａｌ ｍｉｘ－ｖａｒｉａｎｃｅ 直接材料结构差异Ｄ （２３０）ｄｉｒｅｃｔ ｐｒｉｃｅ－ｖａｒｉａｎｃｅ 直接材料价格差异Ｄ （２３１）ｄｉｒｅｃｔ ｍａｔｅｒｉａｌ ｔｏｔａｌ－ｖａｒｉａｎｃｅ 直接材料总差异Ｄ （２３２）ｄｉｒｅｃｔ ｍａｔｅｒｉａｌｓ ｕｓａｇｅ－ｖａｒｉａｎｃｅ 直接材料用量差异Ｄ （２３３）ｄｉｒｅｃｔ ｍａｔｅｒｉａｌｓ ｙｉｅｌｄ－ｖａｒｉａｎｃｅ 直接材料产出率差异Ｄ （２３４）ｄｉｒｅｃｔ ｃｏｓｔ 直接成本Ｄ （２３５）ｄｉｒｅｃｔ ｄｅｂｉｔ 直接借项Ｄ （２３６）ｄｉｒｅｃｔ ｈｏｕｒｓ ｙｉｅｌｄ 直接小时产出率Ｄ （２３７）ｄｉｒｅｃｔ ｌａｂｏｕｒ ｃｏｓｔ ｐｅｒｃｅｎｔａｇｅ ｒａｔｅ 直接人工成本百分比Ｄ （２３８）ｄｉｒｅｃｔ ｌａｂｏｕｒ ｈｏｕｒ ｒａｔｅ 直接人工小时率Ｄ （２３９）ｄｉｒｅｃｔｓ ｏｎ ｉｎｄｉｒｅｃｔ ｗｏｒｋ 间接工作事项上的工时Ｄ （２４０）ｄｉｓｃｏｕｎｔ ｒａｔｅ 贴现率Ｄ （２４１）ｄｉｓｃｏｕｎｔｅｄ ｃａｓｈ ｆｌｏｗ 现金流量贴现Ｄ （２４２）ｄｉｓｃｒｅｔｉｏｎａｒｙ ｃｏｓｔ 酌量成本Ｄ （２４３）ｄｉｓｔｒｉｂｕｔｉｏｎ ｃｏｓｔ 摊销成本Ｄ （２４４）ｄｉｖｅｒｓｉｏｎｓ 移用Ｄ （２４５）ｄｉｖｅｒｔｅｄ ｈｏｕｒｓ 移用小时Ｄ （２４６）ｄｉｖｅｒｔｅｄ ｈｏｕｒｓ ｒａｔｉｏ 移用工时比率Ｄ （２４７）ｄｉｖｉｄｅｎｄ 股利Ｄ （２４８）ｄｉｖｉｄｅｎｄ ｃｏｖｅｒ 股利产出率Ｄ （２４９）ｄｉｖｉｄｅｎｄ ｐｅｒ ｓｈａｒｅ 每股股利Ｄ （２５０）ｄｏｇ 疲软产品Ｄ （２５１）ｄｏｕｂｌｅ ｅｎｔｒｙ ａｃｃｏｕｎｔｉｎｇ 复式会计Ｄ （２５２）ｄｏｕｂｌｅ－ｅｎｔｒｙ ｂｏｏｋ－ｋｅｅｐｉｎｇ 复式薄记Ｄ （２５３）ｄｏｕｂｔｆｕｌ ｄｅｂｔｓ 可疑债务Ｄ （２５４）ｄｏｗｎ ｔｉｍｅ 停工时间Ｄ （２５５）ｄｙｎａｍｉｃ ｐｒｏｇｒａｍｍｉｎｇ 动态规划Ｅ （２５６）ｅａｒｎｉｎｇ ｐｅｒ ｓｈａｒｅ 每股盈利Ｅ （２５７）ｅａｒｎｉｎｇ ｒａｔｉｏ 市盈率Ｅ （２５８）ｅｃｏｎｏｍｉｃ ｏｒｄｅｒ ｑｕａｎｔｉｔｙ（ＥＯＱ） 经济订购批量Ｅ （２６０）ｅｆｆｉｃｉｅｎｃｙ ｒａｔｉｏｎ 效率性比率Ｅ （２６１）ｅｌｅｍｅｎｔ ｏｆ ｃｏｓｔ 成本要素Ｅ （２６２）ｅｎｔｉｔｙ 经济个体Ｅ （２６２）ｅｎｖｉｒｏｎｍｅｎｔａｌ ａｕｄｉｔ 环境审计Ｅ （２６３）ｅｎｖｉｒｏｎｍｅｎｔａｌ ｉｍｐａｃｔ ａｓｓｅｓｓｍｅｎｔ 环境影响评价Ｅ （２６４）ＥＯＱ 经济订购批量Ｅ （２６５）ｅｑｕｉｔｙ 权益Ｅ （２６６）ｅｑｕｉｔｙ ｍｅｔｈｏｄ ｏｆ ａｃｃｏｕｎｔｉｎｇ 权益法会计计算Ｅ （２６７）ｅｑｕｉｔｙ ｓｈａｒｅ ｃａｐｉｔａｌ 权益股本Ｅ （２６８）ｅｑｕｉｖａｌｅｎｔ ｕｎｉｔｓ 当量Ｅ （２６９）ｅｖｅｎｔ 事项Ｅ （２７０）ｅｘｃｅｐｔｉｏｎａｌ ｉｔｅｍｓ 例外事项Ｅ （２７１）ｅｘｐｅｃｔｅｄ ｖａｌｕｅ 期望值Ｅ （２７２）ｅｘｐｅｎｄｉｔｕｒｅ 支出Ｅ （２７３）ｅｘｐｅｎｓｅｓ 费用Ｅ （２７４）ｅｘｔｅｒｎａｌ ａｕｄｉｔ 外部审计Ｅ （２７５）ｅｘｔｅｒｎａｌ ｆａｉｌｕｒｅ ｃｏｓｔ 外部损失成本Ｅ （２７６）ｅｘｔｒａｏｒｄｉｎａｒｙ ｉｔｅｍｓ 非常事项Ｆ （２７７）ｆａｃｔｏｒｙ ｇｏｏｄｓ 让售商品Ｆ （２７８）ｆａｃｔｏｒｉｎｇ 应收帐款让售Ｆ （２７９）ｆａｉｌ ｖａｌｕｅ 公允价值Ｆ （２８０）ｆｅｅｄｂａｃｋ 反馈Ｆ （２８１）ＦＩＦＯ 先近先出法Ｆ （２８２）ｆｉｎａｌ ａｃｃｏｕｎｔｓ 年终报表Ｆ （２８３）ｆｉｎａｎｃｅ ｌｅａｓｅ 融资租赁Ｆ （２８４）ｆｉｎａｎｃｉａｌ ａｃｃｏｕｎｔｉｎｇ 财务会计Ｆ （２８５）ｆｉｎａｎｃｉａｌ ａｃｃｏｕｎｔｓ ｃａｌｅｎｄａｒ ａｄｊｕｓｔｍｅｎｔ 财务报表的日历时间调整Ｆ （２８６）ｆｉｎａｎｃｉａｌ ｍａｎａｇｅｍｅｎｔ 财务管理Ｆ （２８７）ｆｉｎａｎｃｉａｌ ｐｌａｎｎｉｎｇ 财务计划Ｆ （２８８）ｆｉｎａｎｃｉａｌ ｓｔａｔｅｍｅｎｔ 财务报表Ｆ （２８９）ｆｉｎｉｓｈｅｄ ｇｏｏｄｓ 完成品Ｆ （２９０）ｆｉｘｅｄ ａｓｓｅｔ 固定资产Ｆ （２９１）ｆｉｘｅｄ ｏｖｅｒｈｅａｄ 固定制造费用Ｆ （２９２）ｆｉｘｅｄ ａｓｓｅｔ ｔｕｒｎｏｖｅｒ 固定资产周转率Ｆ （２９３）ｆｉｘｅｄ ａｓｓｅｔｓ ｒｅｇｉｓｔｅｒ 固定资产登记薄Ｆ （２９４）ｆｉｘｅｄ ｃｏｓｔ 固定成本Ｆ （２９５）ｆｌｅｘｅｄ ｂｕｄｇｅｔ 变动限额预算Ｆ （２９６）ｆｌｅｘｉｂｌｅ ｂｕｄｇｅｔ 弹性预算Ｆ （２９７）ｆｌｏａｔ ｔｉｍｅ 浮动时间Ｆ （２９８）ｆｌｏａｔｉｎｇ ｃｈａｒｇｅ 流动抵押Ｆ （２９９）ｆｌｏｗ ｏｆ ｆｕｎｄｓ ｓｔａｔｅｍｅｎｔ 资金流量表Ｆ （３００）ｆｏｒｅｃａｓｔｉｎｇ 预测Ｆ （３０１）ｆｏｕｎｄｅｒ＇ｓ ｓｈａｒｅｓ 发起人股份Ｆ （３０２）ｆｕｌｌ ｃａｐａｃｉｔｙ 满负荷生产能力Ｆ （３０３）ｆｕｎｃｔｉｏｎ ｃｏｓｔｉｎｇ 职能成本计算Ｆ （３０４）ｆｕｎｃｔｉｏｎａｌ ｂｕｄｇｅｔ 职能预算Ｆ （３０５）ｆｕｎｄ ａｃｃｏｕｎｔｉｎｇ 基金会计Ｆ （３０６）ｆｕｎｄａｍｅｎｔａｌ ａｃｃｏｕｎｔｉｎｇ ｃｏｎｃｅｐｔ 基础会计概念Ｆ （３０７）ｆｕｎｇｉｂｌｅ ａｓｓｅｔｓ 可互换资产Ｆ （３０８）ｆｕｔｕｒｉｓｔｉｃ ｐｌａｎｎｉｎｇ 远景计划Ｇ （３１０）ｇｅａｒｉｎｇ 举债经营比率（杠杆） Ｇ （３１１）ｇｏａｌ ｃｏｎｇｒｕｅｎｃｅ 目标一致性 Ｇ （３１２）ｇｏｉｎｇ ｃｏｎｃｅｒｎ ｃｏｎｃｅｐｔ 持续经营概念 Ｇ （３１３）ｇｏｏｄｓ ｒｅｃｅｉｖｅｄ ｎｏｔｅ 商品收讫单 Ｇ （３１４）ｇｏｏｄｗｉｌｌ 商誉 Ｇ （３１５）ｇｒｏｓｓ ｄｉｖｉｄｅｎｄ ｙｉｅｌｄ 总股息产出率 Ｇ （３１６）ｇｒｏｓｓ ｍａｒｇｉｎ 总边际 Ｇ （３１７）ｇｒｏｓｓ ｐｒｏｆｉｔ 毛利润 Ｇ （３１８）ｇｒｏｓｓ ｐｒｏｆｉｔ ｐｅｒｃｅｎｔａｇｅ 毛利润百分比 Ｇ （３１９）ｇｒｏｕｐ 企业集团 Ｇ （３２０）ｇｒｏｕｐ ａｃｃｏｕｎｔｓ 集团报表 Ｈ （３１２）ｈｉｇｈ－ｇｅａｒｅｄ 高结合杠杆（比例） Ｈ （３１３）ｈｉｒｅ ｐｕｒｃｈａｓｅ 租购 Ｈ （３１４）ｈｉｓｔｏｒｉｃａｌ ｃｏｓｔ 历史成本 Ｈ （３１５）ｈｉｓｔｏｒｉｃａｌ ｃｏｓｔ ａｃｃｏｕｎｔｉｎｇ 历史成本会计 Ｈ （３１６）ｈｏｕｒｓ 小时 Ｈ （３１７）ｈｕｒｄｌｅ ｒａｔｅ 最低可接受的报酬率 Ｉ （３１８）ｉｄｅａｌ ｓｔａｎｄａｒｄ 理想标准 Ｉ （３１９）ｉｄｌｅ ｃａｐａｃｉｔｙ ｒａｔｉｏｎ 闲置生产能力比率 Ｉ （３２０）ｉｄｌｅ ｔｉｍｅ 闲置时间 Ｉ （３２１）ｉｍｐｅｒｓｏｎａｌ ａｃｃｏｕｎｔｓ 非记名帐户 Ｉ （３２２）ｉｍｐｒｅｓｔ ｓｙｓｔｅｍ 定额备用制度 Ｉ （３２３）ｉｎｃｏｍｅ ａｎｄ ｅｘｐｅｎｄｉｔｕｒｅ ａｃｃｏｕｎｔ 收益和支出报表 Ｉ （３２４）ｉｎｃｏｍｐｌｅｔｅ ｒｅｃｏｒｄｓ 不完善记录 Ｉ （３２５）ｉｎｃｒｅｍｅｎｔａｌ ｃｏｓｔ 增量成本 Ｉ （３２６）ｉｎｃｒｅｍｅｎｔａｌ ｙｉｅｌｄ 增量产出率 Ｉ （３２７）ｉｎｄｉｒｅｃｔ ｃｏｓｔ 间接成本 Ｉ （３２８）ｉｎｄｉｒｅｃｔ ｈｏｕｒｓ 间接小时 Ｉ （３２９）ｉｎｓｏｌｖｅｎｃｙ 无力偿付 Ｉ （３３０）ｉｎｔａｎｇｉｂｌｅ ａｓｓｅｔ 无形资产 Ｉ （３３１）ｉｎｔｅｇｒａｔｅｄ ａｃｃｏｕｎｔｓ 综合报表 Ｉ （３３２）ｉｎｔｅｒｄｅｐｅｎｄｅｎｃｙ ｃｏｎｃｅｐｔ 关联性概念 Ｉ （３３３）ｉｎｔｅｒｅｓｔ ｃｏｖｅｒ 利息保障倍数 Ｉ （３３４）ｉｎｔｅｒｌｏｃｋｉｎｇ ａｃｃｏｕｎｔｓ 连锁报表 Ｉ （３３５）ｉｎｔｅｒｎａｌ ａｕｄｉｔ 内部审计 Ｉ （３３６）ｉｎｔｅｒｎａｌ ｃｈｅｃｋ 内部牵制 Ｉ （３３７）ｉｎｔｅｒｎａｌ ｃｏｎｔｒｏｌ ｓｙｓｔｅｍ 内部控制体系 Ｉ （３３８）ｉｎｔｅｒｎａｌ ｆａｉｌｕｒｅ ｃｏｓｔ 内部损失成本 Ｉ （３３９）ｉｎｔｅｒｎａｌ ｒａｔｅ ｏｆ ｒｅｔｕｒｎ（ＩＲＲ） 内含报酬率 Ｉ （３４０）ｉｎｖｅｎｔｏｒｙ 存货 Ｉ （３４１）ｉｎｖｅｓｔｍｅｎｔ 投资 Ｉ （３４２）ｉｎｖｅｓｔｍｅｎｔ ｃｅｎｔｅｒ 投资中心 Ｉ （３４３）ｉｎｖｏｉｃｅ ｒｅｇｉｓｔｅｒ 发票登记薄 Ｉ （３４４）ｉｓｓｕｅｄ ｓｈａｒｅ ｃａｐｉｔａｌ 已发行股本 Ｊ （３４５）ｊｏｂ 定单 Ｊ （３４６）ｊｏｂ ｃａｒｄ 工作卡 Ｊ （３４７）ｊｏｂ ｃｏｓｔｉｎｇ 工作成本计算 Ｊ （３４８）ｊｏｂ ｓｈｅｅｔ 工作单 Ｊ （３４９）ｊｏｉｎｔ ｃｏｓｔ 联合成本 Ｊ （３５０）ｊｏｉｎｔ ｐｒｏｄｕｃｔｓ 联产品 Ｊ （３５１）ｊｏｉｎｔ ｓｔｏｃｋ ｃｏｍｐａｎｙ 股份公司 Ｊ （３５３）ｊｏｕｒｎａｌ 日记帐 Ｊ （３５４）ｊｕｓｔ－ｉｎ－ｔｉｍｅ（ＪＩＴ） 适时制度 Ｊ （３５５）ｊｕｓｙ－ｉｎ－ｔｉｍｅ ｐｒｏｄｕｃｔｉｏｎ 适时生产 Ｊ （３５６）ｊｕｓｔ－ｉｎ－ｔｉｍｅ ｐｕｒｃｈａｓｉｎｇ 适时购买 Ｋ （３５７）ｋｅｙ ｆａｃｔｏｒ 关键因素 Ｌ （３５８）ｌａｂｏｕｒ 人工 Ｌ （３５９）ｌａｂｏｕｒ ｔｒａｎｓｆｅｒ ｎｏｔｅ 人工转移单 Ｌ （３６０）ｌｅａｎｉｎｇ ｃｕｒｖｅ 学习曲线 Ｌ （３６１）ｌｅｄｇｅｒ 分类帐户 Ｌ （３６２）ｌｅｎｇｔｈ ｏｆ ｏｒｄｅｒ ｂｏｏｋ 定单平均周期 Ｌ （３６３）ｌｅｔｔｅｒ ｏｆ ｃｒｅｄｉｔ 信用证 Ｌ （３６４）ｌｅｖｅｒａｇｅ 举债经营比率 Ｌ （３６５）ｌｉａｂｉｌｉｔｉｅｓ 负债 Ｌ （３６６）ｌｉｆｅ ｃｙｃｌｅ ｃｏｓｔｉｎｇ 寿命周期成本计算 Ｌ （３６７）ＬＩＦＯ 后近先出法 Ｌ （３６８）ｌｉｍｉｔｅｄ ｌｉａｂｉｌｉｔｙ ｃｏｍｐａｎｙ 有限责任公司 Ｌ （３６９）ｌｉｍｉｔｉｎｇ ｆａｃｔｏｒ 限制因素 Ｌ （３７０）ｌｉｎｅ－ｉｔｅｍ ｂｕｄｇｅｔ 明细支出预算 Ｌ （３７１）ｌｉｎｅｒ ｐｒｏｇｒａｍｍｉｎｇ 线性规划 Ｌ （３７２）ｌｉｑｕｉｄ ａｓｓｅｔｓ 变现资产 Ｌ （３７３）ｌｉｑｕｉｄａｔｉｏｎ 清算 Ｌ （３７４）ｌｉｑｕｉｄｉｔｙ ｒａｔｉｏｓ 易变现比率 Ｌ （３７５）ｌｏａｎ 贷款 Ｌ （３７６）ｌｏａｎ ｃａｐｉｔａｌ 借入资本 Ｌ （３７７）ｌｏｎｇ ｒａｎｇｅ ｐａｌｎｎｉｎｇ 长期计划 Ｌ （３７８）ｌｏｓｔ ｔｉｍｅ ｒｅｃｏｒｄ 虚耗时间记录 Ｌ （３７９）ｌｏｗ ｇｅａｒｅｄ 低结合杠杆（比例） Ｌ （３８０）ｌｏｗｅｒ ｏｆ ｃｏｓｔ ｏｒ ｎｅｔ ｒｅａｌｉｚａｂｌｅ ｖａｌｕｅ ｃｏｎｃｅｐｔ 成本或可变净价孰低概念 Ｍ （３８１）ｍａｃｈｉｎｅ ｈｏｕｒ ｒａｔｅ 机器小时率 Ｍ （３８２）ｍａｃｈｉｎｅ ｔｉｍｅ ｒｅｃｏｒｄ 机器时间记录 Ｍ （３８３）ｍａｎａｇｅｄ ｃｏｓｔ 管理成本 Ｍ （３８４）ｍａｎａｇｅｍｅｎｔ ａｃｃｏｕｎｔｉｎｇ 管理会计 Ｍ （３８５）ｍａｎａｇｅｍｅｎｔ ａｃｃｏｕｎｔｉｎｇ ｃｏｎｃｅｐｔ 管理会计概念 Ｍ （３８６）ｍａｎａｇｅｍｅｎｔ ａｃｃｏｕｎｔｉｎｇ ｇｕｉｄｅｓ 管理会计指导方针 Ｍ （３８７）ｍａｎａｇｅｍｅｎｔ ａｕｄｉｔ 管理审计 Ｍ （３８８）ｍａｎａｇｅｍｅｎｔ ｂｕｙ－ｏｕｔ 管理性购买产权 Ｍ （３８９）ｍａｎａｇｅｍｅｎｔ ｂｙ ｅｘｃｅｐｔｉｏｎ 例外管理原则 Ｍ （３９０）ｍａｒｇｉｎ 边际 Ｍ （３９１）ｍａｒｇｉｎ ｏｆ ｓａｆｅｔｙ ｒａｔｉｏｎ 安全边际比率 Ｍ （３９２）ｍａｒｇｉｎ ｃｏｓｔ 边际成本 Ｍ （３９３）ｍａｒｇｉｎ ｃｏｓｔｉｎｇ 边际成本计算 Ｍ （３９４）ｍａｒｋ－ｄｏｗｎ 降低标价 Ｍ （３９５）ｍａｒｋ－ｕｐ 提高标价 Ｍ （３９６）ｍａｒｋｅｔ ｒｉｓｋ ｐｒｅｍｉｕｍ 市场分险补偿 Ｍ （３９７）ｍａｒｋｅｔ ｓｈａｒｅ 市场份额 Ｍ （３９８）ｍａｒｋｅｔｉｎｇ ｃｏｓｔ 营销成本 Ｍ （３９９）ｍａｔｃｈｉｎｇ ｃｏｎｃｅｐｔ 配比概念 Ｍ （４００）ｍａｔｅｒｉａｌｉｔｙ ｃｏｎｃｅｐｔ 重要性概念 Ｍ （４０１）ｍａｔｅｒｉａｌｓ ｒｅｑｕｉｓｉｔｉｏｎ 领料单 Ｍ （４０２）ｍａｔｅｒｉａｌｓ ｒｅｔｕｒｎｅｄ ｎｏｔｅ 退料单 Ｍ （４０４）ｍｅｍｏｒａｎｄｕｍ ｏｆ ａｓｓｏｃｉａｔｉｏｎ 公司设立细则 Ｍ （４０５）ｍｅｒｇｅｒ 兼并 Ｍ （４０６）ｍｅｒｇｅｒ ａｃｃｏｕｎｔｉｎｇ 兼并会计 Ｍ （４０７）ｍｉｎｏｒｉｔｙ ｉｎｔｅｒｅｓｔ 少数股权 Ｍ （４０８）ｍｉｘｅｄ ｃｏｓｔ 混合成本 Ｎ （４０９）ｎｅｔ ａｓｓｅｔｓ 净资产 Ｎ （４１０）ｎｅｔ ｂｏｏｋ ｖａｌｕｅ 净帐面价值 Ｎ （４１１）ｎｅｔ ｌｉｑｕｉｄ ｆｕｎｄｓ 净可变现资金 Ｎ （４１２）ｎｅｔ ｍａｒｇｉｎ 净边际 Ｎ （４１３）ｎｅｔ ｐｒｅｓｅｎｔ ｖａｌｕｅ（ＮＰＶ） 净现值 Ｎ （４１４）ｎｅｔ ｐｒｏｆｉｔ 净利润 Ｎ （４１５）ｎｅｔ ｒｅａｌｉｚａｂｌｅ ｖａｌｕｅ 可变现净值 Ｎ （４１６）ｎｅｔ ｗｏｒｔｈ 资产净值 Ｎ （４１７）ｎｅｔｗｏｒｋ ａｎａｌｙｓｉｓ 网络分析 Ｎ （４１８）ｎｏｉｓｅ 干捞 Ｎ （４１９）ｎｏｍｉｎａｌ ａｃｃｏｕｎｔ 名义帐户 Ｎ （４２０）ｎｏｍｉｎａｌ ｓｈａｒｅ ｃａｐｉｔａｌ 名义股本 Ｎ （４２１）ｎｏｍｉｎａｌ ｈｏｌｄｉｎｇ 代理持有股份 Ｎ （４２２）ｎｏｎ－ａｄｊｕｓｔｉｎｇ ｅｖｅｎｔｓ 非调整事项 Ｎ （４２３）ｎｏｎ－ｆｉｎａｎｃｉａｌ ｐｅｒｆｏｒｍａｎｃｅ ｍｅａｓｕｒｅｍｅｎｔ 非财务业绩计量 Ｎ （４２４）ｎｏｎ－ｉｎｔｅｒｇｒａｔｅｄ ａｃｃｏｕｎｔｓ 非综合报表 Ｎ （４２５）ｎｏｎ－ｌｉｎｅｒ ｐｒｏｇｒａｍｍｉｎｇ 非线性规划 Ｎ （４２６）ｎｏｎ－ｖｏｔｉｎｇ ｓｈａｒｅｓ 无表决权的股份 Ｎ （４２７）ｎｏｔｉｏｎａｌ ｃｏｓｔ 名义成本 Ｎ （４２８）ｎｕｍｂｅｒ ｏｆ ｄａｙｓ ｓｔｏｃｋ 存货周转天数 Ｎ （４２９）ｎｕｍｂｅｒ ｏｆ ｗｅｅｋｓ ｓｔｏｃｋ 存货周转周数 Ｏ （４３０）ｏｂｊｅｃｔｉｖｅ ｃｌａｓｓｉｆｉｃａｔｉｏｎ 客体分类 Ｏ （４３１）ｏｂｓｏｌｅｓｃｅｎｃｅ 陈旧 Ｏ （４３２）ｏｆｆ ｂａｌａｎｃｅ ｓｈｅｅｔ ｆｉｎａｎｃｅ 资产负债表外筹资 Ｏ （４３３）ｏｆｆｅｒ ｆｏｒ ｓａｌｅ 标价出售 Ｏ （４３４）ｏｐｅｒａｔｉｎｇ ｂｕｄｇｅｔ 经营预算 Ｏ （４３５）ｏｐｅｒａｔｉｎｇ ｌｅａｓｅ 经营租赁 Ｏ （４３６）ｏｐｅｒａｔｉｎｇ ｓｔａｔｅｍｅｎｔ 营业报表 Ｏ （４３７）ｏｐｅｒａｔｉｏｎ ｔｉｍｅ 操作时间 Ｏ （４３８）ｏｐｅｒａｔｉｏｎａｌ ｃｏｎｔｒｏｌ 经营控制 Ｏ （４３９）ｏｐｅｒａｔｉｏｎａｌ ｇｅａｒｉｎｇ 经营杠杆 Ｏ （４４０）ｏｐｅｒａｔｉｎｇ ｐｌａｎｓ 经营计划 Ｏ （４４１）ｏｐｐｏｒｔｕｎｉｔｙ ｃｏｓｔ 机会成本 Ｏ （４４２）ｏｒｄｅｒ 定单 Ｏ （４４３）ｏｒｄｉｎａｒｙ ｓｈａｒｅｓ 普通股 Ｏ （４４４）ｏｕｔ－ｏｆ－ｄａｔｅ ｃｈｅｑｕｅ 过期支票 Ｏ （４４５）ｏｖｅｒ ｃａｐｉｔａｌｉｚａｔｉｏｎ 过分资本化 Ｏ （４４６）ｏｖｅｒｈｅａｄ 制造费用 Ｏ （４４７）ｏｖｅｒｈｅａｄ ａｂｓｏｒｐｔｉｏｎ ｒａｔｅ 制造费用分配率 Ｏ （４４８）ｏｖｅｒｈｅａｄ ｃｏｓｔ 制造费用 Ｏ （４４９）ｏｖｅｒｔｒａｄｉｎｇ 超过营业资金的经营 Ｐ （４５０）ｐａｉｄ ｃｈｅｑｕｅ 已付支票 Ｐ （４５１）ｐａｉｄ－ｕｐ ｓｈａｒｅ ｃａｐｉｔａｌ 认定股本 Ｐ （４５２）ｐａｒｅｎｔ ｃｏｍｐａｎｙ 母公司 Ｐ （４５３）ｐａｒｅｔｏ ｄｉｓｔｒｉｂｕｔｉｏｎ 帕累托分布 Ｐ （４５４）ｐａｒｔｉｃｉｐａｔｉｎｇ ｐｒｅｆｅｒｅｎｃｅ ｓｈａｒｅｓ 参与优先股 Ｐ （４５６）ｐａｙａｂｌｅ ｌｅｄｇｅｒ 应付款项帐户 Ｐ （４５７）ｐａｙｂａｃｋ 回收期 Ｐ （４５８）ｐａｙｍｅｎｔｓ ａｎｄ ｒｅｃｅｉｐｔｓ ａｃｃｏｕｎｔ 收入和支出报表 Ｐ （４５９）ｐａｙｍｅｎｔｓ ｗｉｔｈｈｅｌｄ 保留款额 Ｐ （４６０）ｐａｙｒｏｌｌ 工资单 Ｐ （４６１）ｐａｙｒｏｌｌ ａｎａｌｙｓｉｓ 工资分析 Ｐ （４６２）ｐｅｒｃｅｎｔａｇｅ ｐｒｏｆｉｔ ｏｎ ｔｕｒｎｏｖｅｒ 利润对营业额比率 Ｐ （４６３）ｐｅｒｉｏｄ ｃｏｓｔ 期间成本 Ｐ （４６４）ｐｅｒｐｅｔｕａｌ ｉｎｖｅｎｔｏｒｙ 永续盘存 Ｐ （４６５）ｐｅｒｓｏｎａｌ ａｃｃｏｕｎｔ 记名帐户 Ｐ （４６６）ＰＥＰＴ 项目评审法 Ｐ （４６７）ｐｅｔｔｙ ｃａｓｈ ａｃｃｏｕｎｔ 备用金帐户 Ｐ （４６８）ｐｅｔｔｙ ｃａｓｈ ｖｏｕｃｈｅｒ 备用金凭证 Ｐ （４６９）ｐｈｙｓｉｃａｌ ｉｎｖｅｎｔｏｒｙ 实地盘存 Ｐ （４７０）ｐｌａｎｎｉｎｇ 计划 Ｐ （４７１）ｐｌａｎｎｉｎｇ ｈｏｒｉｚｏｎ 计划时限 Ｐ （４７２）ｐｌａｎｎｉｎｇ ｐｅｒｉｏｄ 计划期间 Ｐ （４７３）ｐｏｌｉｃｙ ｃｏｓｔ 政策成本 Ｐ （４７４）ｐｏｓｉｔｉｏｎ ａｕｄｉｔ 状况审计 Ｐ （４７５）ｐｏｓｔ ｂａｌａｎｃｅ ｓｈｅｅｔ ｅｖｅｎｔｓ 资产负债表编后事项 Ｐ （４７６）ｐｒａｃｔｉｃａｌ ｃａｐａｃｉｔｙ 实际生产能力 Ｐ （４７７）ｐｒｅ－ａｃｑｕｉｓｉｔｉｏｎ ｌｏｓｓｅｓ 购置前损失 Ｐ （４７８）ｐｒｅ－ａｃｑｕｉｓｉｔｉｏｎ ｐｒｏｆｉｔｓ 购置前利润 Ｐ （４７９）ｐｒｅｆｅｒｅｎｃｅ ｓｈａｒｅｓ 优先股 Ｐ （４８０）ｐｒｅｆｅｒｅｎｃｅ ｃｒｅｄｉｔｏｒｓ 优先债权人 Ｐ （４８１）ｐｒｅｆｅｒｒｅｄ ｃｒｅｄｉｔｏｒｓ 优先债权人 Ｐ （４８２）ｐｒｅｐａｙｍｅｎｔｓ 预付款项 Ｐ （４８３）ｐｒｅｓｅｎｔ ｖａｌｕｅ 现值 Ｐ （４８４）ｐｒｅｖｅｎｔｉｏｎ ｃｏｓｔ 预防成本 Ｐ （４８５）ｐｒｉｃｅ ｒａｔｉｏ 市盈率 Ｐ （４８６）ｐｒｉｍｅ ｃｏｓｔ 主要成本 Ｐ （４８７）ｐｒｉｍｅ ｅｎｔｒｙ－ｂｏｏｋｓ ｏｆ 原始分录登记薄 Ｐ （４８８）ｐｒｉｎｃｉｐａｌ ｂｕｄｇｅｔ ｆａｃｔｏｒ 主要预算因素 Ｐ （４８９）ｐｒｉｏｒ ｃｈａｒｇｅ ｃａｐｉｔａｌ 优先股 Ｐ （４９０）ｐｒｉｏｒ ｙｅａｒ ａｄｊｕｓｔｍｅｎｔｓ 以前年度调整 Ｐ （４９１）ｐｒｉｏｒｉｔｙ ｂａｓｅ ｂｕｄｇｅｔｉｎｇ 优先顺序体制的预算 Ｐ （４９２）ｐｒｉｖａｔｅ ｃｏｍｐａｎｙ 私人公司 Ｐ （４９３）ｐｒｏ－ｆｏｒｍａ ｉｎｖｏｉｃｅ 预开发票 Ｐ （４９４）ｐｒｏｂｌｅｍ ｃｈｉｌｄ 问号产品 Ｐ （４９５）ｐｒｏｃｅｓｓ ｃｏｓｔｉｎｇ 分步成本计算 Ｐ （４９６）ｐｒｏｃｅｓｓ ｔｉｍｅ 加工时间 Ｐ （４９７）ｐｒｏｄｕｃｔ ｃｏｓｔ 产品成本 Ｐ （４９８）Ｐｒｏｄｕｃｔ ｌｉｆｅ ｃｙｃｌｅ 产品寿命周期 Ｐ （４９９）ｐｒｏｄｕｃｔｉｏｎ ｃｏｓｔ 生产成本 Ｐ （５００）ｐｒｏｄｕｃｔｉｏｎ ｃｏｓｔ ｏｆ ｓａｌｅｓ 售货成本Ｐ （５０１）ｐｒｏｄｕｃｔｉｏｎ ｖｏｌｕｍｅ ｒａｔｉｏ 生产业务量比率 Ｐ （５０２）ｐｒｏｆｉｔ ｃｅｎｔｅｒ 利润中心 Ｐ （５０３）ｐｒｏｆｉｔ ｐｅｒ ｅｍｐｌｏｙｅｅ 每员工利润 Ｐ （５０４）ｐｒｏｆｉｔ ｒｅｔａｉｎｅｄ ｆｏｒ ｔｈｅ ｙｅａｒ 年度利润留存 Ｐ （５０５）ｐｒｏｆｉｔ ｔｏ ｔｕｒｎｏｖｅｒ ｒａｔｉｏ 利润对营业额比率 Ｐ （５０６）ｐｒｏｆｉｔ－ｖｏｌｕｍｅ ｇｒａｐｈ 利量图 Ｐ （５０８）ｐｒｏｇｒａｍｍｉｎｇ 规划 Ｐ （５０９）ｐｒｏｊｅｃｔ ｅｖａｌｕａｔｉｏｎ ａｎｄ ｒｅｖｉｅｗ ｔｅｃｈｎｉｑｕｅ 项目评审法 Ｐ （５１０）ｐｒｏｊｅｃｔｉｏｎ 预计 Ｐ （５１１）ｐｒｏｍｉｓｓｏｒｙ ｎｏｔｅ 本票 Ｐ （５１２）ｐｒｏｓｐｅｃｔｕｓ 募债说明书 Ｐ （５１３）ｐｒｏｖｉｓｉｏｎｓ ｆｏｒ ｌｉａｂｉｌｉｔｉｅｓ ａｎｄ ｃｈａｒｇｅｓ 偿债和费用准备 Ｐ （５１４）ｐｒｕｄｅｎｔ ｃｏｎｃｅｐｔ 稳健性概念 Ｐ （５１５）ｐｕｂｌｉｃ ｃｏｍｐａｎｙ 公开公司 Ｐ （５１６）ｐｕｒｃｈａｓｅ ｏｒｄｅｒ 订购单 Ｐ （５１７）ｐｕｒｃｈａｓｅ ｒｅｑｕｉｓｉｔｉｏｎ 请购单 Ｐ （５１８）ｐｕｒｃｈａｓｅ ｌｅｄｇｅｒ 采购帐户 Ｑ （５１９）ｑｕａｌｉｔｙ ｒｅｌａｔｅｄ ｃｏｓｔｓ 质量有关成本 Ｑ （５２０）ｑｕｅｕｉｎｇ ｔｉｍｅ 排队时间 Ｒ （５２１）ｒａｔｅ 率 Ｒ （５２２）ｒａｔｉｏ 比率 Ｒ （５２３）ｒａｔｉｏｎ ｐｙｒａｍｉｄ 比率金字塔 Ｒ （５２４）ｒａｗ ｍａｔｅｒｉａｌ 原材料 Ｒ （５２５）ｒｅｃｅｉｐｔｓ ａｎｄ ｐａｙｍｅｎｔｓ ａｃｃｏｕｎｔ 收入和支付报表 Ｒ （５２６）ｒｅｃｅｉｖａｂｌｅ ｌｅｄｇｅｒ 应收款项帐户 Ｒ （５２７）ｒｅｄｅｅｍａｂｌｅ ｓｈａｒｅｓ 可赎回股份 Ｒ （５２８）ｒｅｄｅｍｐｔｉｏｎ 赎回 Ｒ （５２９）ｒｅｇｉｓｔｅｒｅｄ ｓｈａｒｅ ｃａｐｉｔａｌ 注册资本 Ｒ （５３０）ｒｅｊｅｃｔｓ 废品 Ｒ （５３１）ｒｅｌｅｖａｎｃｙ ｃｏｎｃｅｐｔ 相关性概念 Ｒ （５３２）ｒｅｌｅｖａｎｔ ｃｏｓｔｓ 相关成本 Ｒ （５３３）ｒｅｌｅｖａｎｔ ｒａｎｇｅ 相关范围 Ｒ （５３４）ｒｅｌｉａｂｉｌｉｔｙ ｃｏｎｃｅｐｔ 可靠性概念 Ｒ （５３５）ｒｅｐｌａｃｅｍｅｎｔ ｐｒｉｃｅ 重置价格 Ｒ （５３６）ｒｅｐｏｒｔ 报表 Ｒ （５３７）ｒｅｐｏｒｔｉｎｇ 报告 Ｒ （５３８）ｒｅｓｅａｒｃｈ ｃｏｓｔ， ａｐｐｌｉｅｄ 应用性研究成本 Ｒ （５３９）ｒｅｓｅａｒｃｈ ｃｏｓｔ， ｐｕｒｅ ｏｒ ｂａｓｉｃ 理论或基础研究成本 Ｒ （５４０）ｒｅｓｅｒｖｅｓ 留存收益 Ｒ （５４１）ｒｅｓｉｄｕａｌ ｉｎｃｏｍｅ 剩余收益 Ｒ （５４２）ｒｅｓｐｏｎｓｉｂｉｌｉｔｙ ｃｅｎｔｅｒ 责任中心 Ｒ （５４３）ｒｅｔｅｎｔｉｏｎ ｍｏｎｅｙ 保留款额 Ｒ （５４４）ｒｅｔｕｒｎ ｏｎ ｃａｐｉｔａｌ ｅｍｐｌｏｙｅｄ 运用资本报酬率 Ｒ （５４５）ｒｅｔｕｒｎｓ 退回 Ｒ （５４６）ｒｅｖｅｎｕｅ 收入 Ｒ （５４７）ｒｅｖｅｎｕｅ ｃｅｎｔｅｒ 收入中心 Ｒ （５４８）ｒｅｖｅｎｕｅ ｅｘｐｅｎｄｉｔｕｒｅ 收益支出 Ｒ （５４９）ｒｅｖｅｎｕｅ ｉｎｖｅｓｔｍｅｎｔ 收入性投资 Ｒ （５５０）ｒｉｇｈｔ ｉｓｓｕｅ 认股权发行 Ｒ （５５１）ｒｏｌｌｉｎｇ ｂｕｄｇｅｔ 滚动预算 Ｒ （５５２）ｒｏｌｌｉｎｇ ｆｏｒｅｃａｓｔ 滚动预测 Ｓ （５５３）ｓａｌｅｓ ｌｅｄｇｅｒ 销售分类帐 Ｓ （５５４）ｓａｌｅｓ ｏｒｄｅｒ 销售定单 Ｓ （５５５）ｓａｌｅｓ ｐｅｒ ｅｍｐｌｏｙｅｅ 每员工销售额 Ｓ （５５６）ｓｃｒａｐ 废料 Ｓ （５５７）ｓｃｒｉｐ ｉｓｓｕｅ 红股发行 Ｓ （５５８）ｓｅｃｕｒｅｄ ｃｒｅｄｉｔｏｒｓ 有担保的债权人 Ｓ （５５９）ｓｅｇｍｅｎｔａｌ ｒｅｐｏｒｔｉｎｇ 分部报告 Ｓ （５６０）ｓｅｌｌｉｎｇ ｃｏｓｔ 销售成本 Ｓ （５６１）ｓｅｍｉ－ｆｉｘｅｄ ｃｏｓｔ 半固定成本 Ｓ （５６２）ｓｅｍｉ－ｖａｒｉａｂｌｅ ｃｏｓｔ 半变动成本 Ｓ （５６３）ｓｅｎｓｉｔｉｖｉｔｙ ａｎａｌｙｓｉｓ 敏感性分析 Ｓ （５６４）ｓｅｒｖｉｃｅ ｃｏｓｔ ｃｅｎｔｅｒ 服务成本中心 Ｓ （５６５）ｓｅｒｖｉｃｅ ｃｏｓｔｉｎｇ 服务成本计算 Ｓ （５６６）ｓｅｔ－ｕｐ ｔｉｍｅ 安装时间 Ｓ （５６７）ｓｈａｄｏｗ ｐｒｉｃｅｓ 影子价格 Ｓ （５６８）ｓｈａｒｅ 股票 Ｓ （５６９）ｓｈａｒｅ ｃａｐｉｔａｌ 股份资本 Ｓ （５７０）ｓｈａｒｅ ｏｐｔｉｏｎ ｓｃｈｅｍｅ 购股权证方案 Ｓ （５７１）ｓｈａｒｅ ｐｒｅｍｉｕｍ 股票溢价 Ｓ （５７２）ｓｉｇｈｔ ｄｒａｆｔ 即期汇票 Ｓ （５７３）ｓｉｎｇｌｅ－ｅｎｔｒｙ ｂｏｏｋ－ｋｅｅｐｉｎｇ 单式薄记 Ｓ （５７４）ｓｉｎｋｉｎｇ ｆｕｎｄ 偿债基金 Ｓ （５７５）ｓｌａｃｋ ｔｉｍｅ 松驰时间 Ｓ （５７６）ｓｏｃｉａｌ ｒｅｓｐｏｎｓｉｂｉｌｉｔｙ ｃｏｓｔ 社会责任成本 Ｓ （５７７）ｓｏｌｅ ｔｒａｄｅｒ 独资经营者 Ｓ （５７８）ｓｏｕｒｃｅ ａｎｄ ａｐｐｌｉｃａｔｉｏｎ ｏｆ ｆｕｎｄｓ ｓｔａｔｅｍｅｎｔ 资金来源和运用表 Ｓ （５７９）ｓｐｅｃｉａｌ ｏｒｄｅｒ ｃｏｓｔｉｎｇ 特殊定单成本计算 Ｓ （５８０）ｓｔａｆｆ ｃｏｓｔｓ 职工成本 Ｓ （５８１）ｓｔａｎｄａｒｄ 标准 Ｓ （５８２）ｓｔａｎｄａｒｄ ａｃｃｏｕｎｔｉｎｇ ｐｒａｃｔｉｃｅ 标准会计实务 Ｓ （５８３）ｓｔａｎｄａｒｄ ｃｏｓｔ 标准成本 Ｓ （５８４）ｓｔａｎｄａｒｄ ｃｏｓｔｉｎｇ 标准成本计算 Ｓ （５８５）ｓｔａｎｄａｒｄ ｄｉｒｅｃｔ ｌａｂｏｕｒ ｃｏｓｔ 标准直接人工 Ｓ （５８６）ｓｔａｎｄａｒｄ ｈｏｕｒ 标准小时 Ｓ （５８７）ｓｔａｎｄａｒｄ ｍｉｎｕｔｅ 标准分钟 Ｓ （５８８）ｓｔａｎｄａｒｄ ｐｅｒｆｏｒｍａｃｅ－ｌａｂｏｕｒ 标准人工业绩 Ｓ （５８９）ｓｔａｎｄａｒｄ ｔｉｍｅ 标准时间 Ｓ （５９０）ｓｔａｎｄａｒｄ ｏｒｄｅｒ 经常性定单 Ｓ （５９１）ｓｔａｔｅｍｅｎｔ ｏｆ ａｃｃｏｕｎｔ 营业帐单 Ｓ （５９２）ｓｔａｔｅｍｅｎｔ ｏｆ ａｆｆａｉｒｓ 财务状况表 Ｓ （５９３）ｓｔａｔｕｔｏｒｙ ｂｏｄｙ 法定实体 Ｓ （５９４）ｓｔｏｃｋ 存货 Ｓ （５９５）ｓｔｏｃｋ ｃｏｎｔｒｏｌ 存货控制 Ｓ （５９６）ｓｔｏｃｋ ｔｕｒｎｏｖｅｒ 存货周转率 Ｓ （５９７）ｓｔｏｃｋｔａｋｉｎｇ 盘点存货 Ｓ （５９８）ｓｔｏｒｅｓ ｒｅｑｕｉｓｉｔｉｏｎ 领料申请单 Ｓ （５９９）ｓｔｒａｔｅｇｉｃ ｂｕｓｉｎｅｓｓ ｕｎｉｔ 战略性经营单位 Ｓ （６００）ｓｔｒａｔｅｇｉｃ ｍａｎａｇｅｍｅｎｔ ａｃｃｏｕｎｔｉｎｇ 战略管理会计 Ｓ （６０１）ｓｔｒａｔｅｇｉｃ ｐｌａｎｎｉｎｇ 战略计划 Ｓ （６０２）ｓｔｒａｔｅｇｙ 战略 Ｓ （６０３）ｓｕｂｊｅｃｔｉｖｅ ｃｌａｓｓｉｆｉｃａｔｉｏｎ 主体分类 Ｓ （６０４）ｓｕｂｓｃｒｉｂｅｄ ｓｈａｒｅ ｃａｐｉｔａｌ 已认购的股本 Ｓ （６０５）ｓｕｂｓｉｄｉａｒｙ ｕｎｄｅｒｔａｋｉｎｇ 子公司 Ｓ （６０６）ｓｕｎｋ ｃｏｓｔ 沉没成本 Ｓ （６０７）ｓｕｐｐｌｙ ｅｓｔｉｍａｔｅ 预算估计 Ｓ （６０８）ｓｕｐｐｌｙ ｅｘｐｅｎｄｉｔｕｒｅ 预算支出 Ｓ （６０９）ｓｕｓｐｅｎｓｅ ａｃｃｏｕｎｔ 暂记帐户 Ｓ （６１０）ＳＷＯＴ ａｎａｌｙｓｉｓ 长处和短处，机会和威胁分析 Ｓ （６１１）ｓｙｓｔｅｍ 制度，体系 Ｔ （６１２）ｔａｃｔｉｃａｌ ｐｌａｎｎｉｎｇ 策略计划 Ｔ （６１３）ｔａｃｔｉｃｓ 策略 Ｔ （６１４）ｔａｋｅ－ｏｖｅｒ 接收 Ｔ （６１５）ｔａｎｇｉｂｌｅ ａｓｓｅｔ 有形资产 Ｔ （６１６）ｔａｎｇｉｂｌｅ ｆｉｘｅｄ ａｓｓｅｔ ｓｔａｔｅｍｅｎｔ 有形固定资产表 Ｔ （６１７）ｔａｒｇｅｔ ｃｏｓｔ 目标成本 Ｔ （６１８）ｔｅｒｏｔｅｃｈｎｏｌｏｇｙ 设备综合工程学 Ｔ （６１９）ｔｈｒｏｕｇｈｐｕｔ ａｃｃｏｕｎｔｉｎｇ 生产量会计 Ｔ （６２０）ｔｉｍｅ 时间 Ｔ （６２１）ｔｉｍｅ ｓｈｅｅｔ 时间记录表 Ｔ （６２２）ｔｏｔａｌ ａｓｓｅｔｓ 总资产 Ｔ （６２３）ｔｏｔａｌ ｑｕａｌｉｔｙ ｍａｎａｇｅｍｅｎｔ 全面质量管理 Ｔ （６２４）ｔｏｔａｌ ｓｔｏｃｋｓ 存货总计 Ｔ （６２５）ｔｒａｄｅ ｃｒｅｄｉｔｏｒｓ 购货客户（应付帐款） Ｔ （６２６）ｔｒａｄｅ ｄｅｂｔｏｒｓ 销货客户（应收帐款） Ｔ （６２７）ｔｒａｄｉｎｇ ｐｒｏｆｉｔ ａｎｄ ｌｏｓｓ ａｃｃｏｕｎｔ 营业损益表 Ｔ （６２８）ｔｒａｎｓｆｅｒ ｐｒｉｃｅ 转让价格 Ｔ （６２９）ｔｒａｎｓｉｔ ｔｉｍｅ 中转时间 Ｔ （６３０）ｔｒｅａｓｕｒｅｒｓｈｉｐ 财务长制度 Ｔ （６３１）ｔｒａｉｌ ｂａｌａｎｃｅ 试算平衡表 Ｔ （６３２）ｔｕｒｎｏｖｅｒ 营业额 Ｕ （６３３）ｕｎｃａｌｌｅｄ ｓｈａｒｅ ｃａｐｉｔａｌ 未催缴股本 Ｕ （６３４）ｕｎｄｅｒ ｃａｐｉｔａｌｉｚａｔｉｏｎ 不足资本化 Ｕ （６３５）ｕｎｄｅｒ ｏｒ ｏｖｅｒ－ａｂｓｏｒｂｅｄ ｏｖｅｒｈｅａｄ 少吸收或多吸收的制造费用 Ｕ （６３６）ｕｎｉｆｏｒｍ ａｃｃｏｕｎｔｉｎｇ 统一会计 Ｕ （６３７）ｕｎｉｆｏｒｍ ｃｏｓｔｉｎｇ 统一成本计算 Ｕ （６３８）ｕｎｉｓｓｕｅｄ ｓｈａｒｅ ｃａｐｉｔａｌ 未发行股本 Ｖ （６３９）ｖａｌｕｅ 价值 Ｖ （６４０）ｖａｌｕｅ ａｄｄｅｄ 增值 Ｖ （６４１）ｖａｌｕｅ ａｎａｌｙｓｉｓ 价值分析 Ｖ （６４２）ｖａｌｕｅ ｆｏｒ ｍｏｎｅｙ ａｕｄｉｔ 经济效益审计 Ｖ （６４３）ｖａｒｉａｂｌｅ ｃｏｓｔ 变动成本 Ｖ （６４４）ｖａｒｉａｂｌｅ ｃｏｓｔ ｏｆ ｓａｌｅｓ 销售的变动成本 Ｖ （６４５）ｖａｒｉａｎｃｅ 差异 Ｖ （６４６）ｖａｒｉａｎｃｅ ａｃｃｏｕｎｔｉｎｇ 差异会计 Ｖ （６４７）ｖａｒｉａｎｃｅ ａｄｍｉｎｉｓｔｒａｔｉｖｅ ｃｏｓｔ 行政管理费用差异 Ｖ （６４８）ｖａｒｉａｎｃｅ ａｎａｌｙｓｉｓ 差异分析 Ｖ （６４９）ｖａｒｉａｎｃｅ ｂｕｄｇｅｔ 预算差异 Ｖ （６５０）ｖａｒｉａｎｃｅ ｄｉｒｅｃｔ ｌａｂｏｕｒ ｅｆｆｉｃｉｅｎｃｙ 直接人工效率差异 Ｖ （６５１）ｖａｒｉａｎｃｅ ｄｉｒｅｃｔ ｌａｂｏｕｒ ｒａｔｅ 直接人工费率差异 Ｖ （６５２）ｖａｒｉａｎｃｅ ｄｉｒｅｃｔ ｌａｂｏｕｒ ｔｏｔａｌ 直接人工总差异 Ｖ （６５３）ｖａｒｉａｎｃｅ ｄｉｒｅｃｔ ｍａｔｅｒｉａｌ ｍｉｘ 直接材料结构差异 Ｖ （６５４）ｖａｒｉａｎｃｅ ｄｉｒｅｃｔ ｍａｔｅｒｉａｌｓ ｐｒｉｃｅ 直接材料价格差异 Ｖ （６５５）ｖａｒｉａｎｃｅ ｄｉｒｅｃｔ ｍａｔｅｒｉａｌｓ ｔｏｔａｌ 直接材料总差异 Ｖ （６５６）ｖａｒｉａｎｃｅ ｄｉｒｅｃｔ ｍａｔｅｒｉａｌ ｕｓａｇｅ 直接材料用量差异 Ｖ （６５７）ｖａｒｉａｎｃｅ ｄｉｒｅｃｔ ｍａｔｅｒｉａｌ ｙｉｅｌｄ 直接材料产出率差异 Ｖ （６５８）ｖａｒｉａｎｃｅ ｆｉｘｅｄ ｐｒｏｄｕｃｔｉｏｎ ｏｖｅｒｈｅａｄ ｅｘｐｅｎｄｉｔｕｒｅ 固定生产性制造费用耗费差异 Ｖ （６５９）ｖａｒｉａｎｃｅ ｆｉｘｅｄ ｐｒｏｄｕｃｔｉｏｎ ｏｖｅｒｈｅａｄ ｔｏｔａｌ 固定生产性制造费用总差异 Ｖ （６６０）ｖａｒｉａｎｃｅ ｆｉｘｅｄ ｐｒｏｄｕｃｔｉｏｎ ｏｖｅｒｈｅａｄ ｖｏｌｕｍｅ 固定生产性制造费用业务量差异 Ｖ （６６１）ｖａｒｉａｎｃｅ ｍａｒｋｅｔ ｓｈａｒｅ 市场份额差异 Ｖ （６６２）ｖａｒｉａｎｃｅ ｍａｒｋｅｔ ｓｉｚｅ 市场规模差异 Ｖ （６６３）ｖａｒｉａｎｃｅ ｍａｒｋｅｔｉｎｇ ｃｏｓｔ 营销成本差异 Ｖ （６６４）ｖａｒｉａｎｃｅ ｏｐｅｒａｔｉｏｎａｌ 经营差异 Ｖ （６６５）ｖａｒｉａｎｃｅ ｏｐｅｒａｔｉｏｎａｌ ｐｒｉｃｅ 经营价格差异 Ｖ （６６６）ｖａｒｉａｎｃｅ ｏｐｅｒａｔｉｏｎ ｕｓａｇｅ 经营用量差异 Ｖ （６６７）ｖａｒｉａｎｃｅ ｐｌａｎｎｉｎｇ 计划差异 Ｖ （６６８）ｖａｒｉａｎｃｅ ｐｌａｎｎｉｎｇ ｐｒｉｃｅ 计划价格差异 Ｖ （６６９）ｖａｒｉａｎｃｅ ｑｕａｌｉｔｙ ｃｏｓｔ 质量成本差异 Ｖ （６７０）ｖａｒｉａｎｃｅ ｒｅｖｉｓｉｏｎ 标准修订差异 Ｖ （６７４）ｖａｒｉａｎｃｅ ｓａｌｅｓ ｍｉｘ ｃｏｎｔｒｉｂｕｔｉｏｎ 销售贡献毛益差异 Ｖ （６７５）ｖａｒｉａｎｃｅ ｓａｌｅｓ ｍｉｘ ｐｒｏｆｉｔ 销售结构利润差异 Ｖ （６７６）ｖａｒｉａｎｃｅ ｓａｌｅｓ ｑｕａｎｔｉｔｙ ｃｏｎｔｒｉｂｕｔｉｏｎ 销售数量贡献毛益差异 Ｖ （６７７）ｖａｒｉａｎｃｅ ｓａｌｅｓ ｑｕａｎｉｔｙ ｐｒｏｆｉｔ 销售数量利润差异 Ｖ （６７８）ｖａｒｉａｎｃｅ ｓａｌｅｓ ｔｕｒｎｏｖｅｒ 销售收入差异 Ｖ （６７９）ｖａｒｉａｎｃｅ ｓａｌｅｓ ｖｏｌｕｍｅ ｃｏｎｔｒｉｂｕｔｉｏｎ 销售业务量贡献毛益差异 Ｖ （６８０）ｖａｒｉａｎｃｅ ｓａｌｅｓ ｖｏｌｕｍｅ ｐｒｏｆｉｔ 销售业务量利润差异 Ｖ （６８１）ｖａｒｉａｎｃｅ ｓｅｌｌｉｎｇ ｐｒｉｃｅ 销售价格差异 Ｖ （６８２）ｖａｒｉａｎｃｅ ｔｏｔａｌ ｐｒｏｆｉｔ 总利润差异 Ｖ （６８３）ｖａｒｉａｎｃｅ ｖａｒｉａｂｌｅ ｐｒｏｄｕｃｔｉｏｎ ｏｖｅｒｈｅａｄ ｅｆｆｉｃｉｅｎｃｙ 变动生产性制造费用效率差异 Ｖ （６８４）ｖａｒｉａｎｃｅ ｖａｒｉａｂｌｅ ｐｒｏｄｕｃｔｉｏｎ ｏｖｅｒｈｅａｄ ｅｘｐｅｎｄｉｔｕｒｅ 变动生产性制造费用耗费差异 Ｖ （６８５）ｖａｒｉａｎｃｅ ｖａｒｉａｂｌｅ ｐｒｏｄｕｃｔｉｏｎ ｏｖｅｒｈｅａｄ ｔｏｔａｌ 变动生产性制造费用总差异 Ｖ （６８６）ｖｉｒｅｍｅｎｔ 预算流用 Ｖ （６８７）ｖｏｔｅ 表决 Ｖ （６８８）ｖｏｕｃｈｅｒ 凭证 Ｗ （６８９）ｗａｉｔｉｎｇ ｔｉｍｅ 等候时间 Ｗ （６９０）ｗａｓｔｅ 废品（料） Ｗ （６９１）ｗａｓｔｉｎｇ ａｓｓｅｔ 递耗资产 Ｗ （６９２）ｗｅｉｇｈｔｅｄ ａｖｅｒａｇｅ ｃｏｓｔ ｏｆ ｃａｐｉｔａｌ 资本的加权平均成本 Ｗ （６９３）ｗｅｉｇｈｔｅｄ ａｖｅｒａｇｅ ｐｒｉｃｅ 加权平均价格 Ｗ （６９４）ｗｉｔｈ ｒｅｓｏｕｒｃｅ 有追索权 Ｗ （６９５）ｗｉｔｈｏｕｔ ｒｅｃｏｕｒｓｅ 无追索权 Ｗ （６９６）ｗｏｒｋｉｎｇ ｃａｐｉｔａｌ 营运资本 Ｗ （６９７）ｗｒｉｔｅ－ｄｏｗｎ 减值 Ｚ （６９８）ｚｅｒｏ ｂａｓｅ ｂｕｄｇｅｔｉｎｇ 零基预算 Ｚ （６９９）ｚｅｒｏ ｃｏｕｐｏｎ ｂｏｎｄ 无息债券 Ｚ （７００）Ｚ ｓｃｏｒｅ 破产预测计分法１（１），提供海量管理资料免费下载！更多免费下载，尽在１（１）。
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bank discount 银行贴现bank draft 银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptcy 破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of exchange 汇票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利book value 账面价值bookkeeper 簿记员bookkeeping 簿记branch office general ledger 支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital income 资本收益capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit 存款单折certificate of indebtedness 借据certified check 保付支票certified public accountant 会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check 支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balance sheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost price 成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery expense 送货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款deposit slip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft 汇票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业equipment 设备estate 财产estimated cost 估计成本estimates 概算exchange 兑换exchange loss 兑换损失expenditure 经费expense 费用extension 延期face value 票面价值factor 代理商fair value 公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fixed asset 固定资产fixed cost 固定成本fixed deposit 定期存款fixed expense 固定费用foreman 工头franchise 专营权freight 运费funds 资金furniture and fixture 家俬及器具gain 利益general expense 总务费用general ledger 总分类账goods 货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税income 收入income tax 所得税income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货investment 投资investment income 投资收益invoice 发票item 项目job 工作job cost 工程成本joint venture 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal expense 律师费letter of credit 信用状liability 负债limited company 有限公司limited liability 有限负债limited partnership 有限合伙liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备manufacturing expense 制造费用manufacturing cost 制造成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产net amount 净额net asset 资产净额net income 净收入net loss 净亏损net profit 纯利net value 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支prepaid expense 预付费用quotation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivable 应收款recoup 补偿redemption 偿还refund 退款remittance 汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales 销货sale return 销货退回sale discount 销货折扣salvage 残值sample fee 样品scrap 废料scrap value 残余价值securities 证券security 抵押品selling commission 销货佣金selling expense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock 存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry expense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taxable profit 可征税利润tax 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cost 总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travelling 差旅费trial balance 电子表格trust 信托turnover 营业额unappropriated surplus 未分配盈余unit cost 单位成本unlimited company 无限公司unlimited liability 无限责任unpaid dividend 未付股利valuation 估价value 价值vendor 卖主voucher 传票wage rate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 褔利费wear and tear 秏损work order 工作通知单year end 年结。
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生产成本production cost预计成本predicted cost成本结构cost structure房地产开发成本主要成本与加工成本prime costs and processing costs决策成本cost of decision making成本计算品种法category costing method在产品成本work-in-process cost工厂成本factory cost成本考核cost assess制造费用manufactruing expenses动力费用分配power expenses allocation趋势分析法trend analysis approach成本计算简单法simple costing method责任成本层次levels of responsibility cost对比分析法comparative analysis approach约当产量比例法equivalent units method原始记录original record可比产品成本分析general product cost analysis 成本计算方法costing method成本计算对象costing objective成本计算单位costing unit成本计划完成情况分析成本计划管理体系planned management system of cost 成本计划cost plan成本会计cost accounting成本核算原则principle of costing成本核算程序cost accounting qrocedures成本核算成本costing account成本核算costing成本归集cost accumulation成本管理cost management成本分析cost analysis成本分配ocst allocation成本分类账cost ledger成本分类cost classifiction成本费用界限成本调整cost adjustment成本差异cost variance成本报告costing report成本cost车间成本workshop cost厂内经济核算制internal business accounting system厂内结算价格internal settlement prices产品寿命周期成本product life cycle cost产品成本项目cost items of product产品成本技术经济分析产品成本计划the plan of product costs产品成本product cost初级会计汇总原始凭证cumulative source document汇总记账凭证核算形式bookkeeping procedure using summary ovchers 工作底稿working paper复式记账凭证mvltiple account titles voucher复式记账法Double entry bookkeeping复合分录compound entry划线更正法correction by drawing a straight ling 汇总原始凭证cumulative source document会计凭证accounting documents会计科目表chart of accounts会计科目account title红字更正法correction by using red ink会计核算形式bookkeeping procedures过账posting会计分录accounting entry会计循环accounting cycle会计账簿Book of accounts活页式账簿loose-leaf book集合分配账户clearing accounts计价对比账户matching accounts记账方法bookkeeping methods记账规则recording rules记账凭证voucher记账凭证核算形式Bookkeeping proced ureusing vouchers记账凭证汇总表核算形式bookkeeping procedure using categorized account summary 简单分录simple entry结算账户settlement accounts结账closing account结账分录closing entry借贷记账法debit-credit bookkeeping通用日记账核算形式bookkeeping procedure using general journal外来原始凭证source document from outside现金日记账cash journal虚账户nominal accounts序时账簿book of chronological entry一次凭证single-record document银行存款日记账deposit journal永续盘存制perpetual inventory system原始凭证source document暂记账户suspense accounts增减记账法increase-decrease bookkeeping债权结算账户accounts for settlement of claim债权债务结算账户accounts for settlement of claim and debt 债务结算账户accounts for settlement of debt账户account账户编号Account number账户对应关系debit-credit relationship账项调整adjustment of account专用记账凭证special-purpose voucher转回分录reversing entry资金来源账户accounts of sources of funds资产负债账户balance sheet accounts转账凭证transfer voucher资金运用账户accounts of applications of funds 自制原始凭证internal source document总分类账簿general ledger总分类账户general account附加账户adjunct accounts付款凭证payment voucher分类账簿ledger中级会计固定资产fixed assets利润总额利益分配profit distribution应计费用accrued expense商标权trademarks and tradenames全部履行法净利润net income应付利润profit payable未分配利润收益债券income bonds货币资金利息资本化capitalization of interests 公益金工程物资预付账款advance to supplier其他应收款other receivables现金cash预收账款公司债券发行corporate bond floatation 应付工资wages payable实收资本paid-in capital盈余公积surplus reserves管理费用土地使用权股利dividend应交税金taxes payable流动资金负商誉negative goodwill费用的确认recognition of expense 短期投资temporary investment专项资产旧专有技术know-how专营权franchises资本公积capital reserves资产负债表法资金占用和资金来源旧自然资源natural resources存货inventory车间经费旧偿债基金sinking fund长期应付款long-term payables长期投资long-term investments长期借款long-term loans长期负债long-term liability of long-term debt 财务费用financing expenses拨定留存收益appropriated retained earnings标准成本法standard costing变动成本法variable costing比例履行法包装物版权copyrights高级会计期货交易市场market of futures transaction期货交易futures transaction举债经营融资租赁leveraged lease金融工具financial instruments企业集团business qroup年度报告annual report内部往来transactions between home office and branches合伙企业partnership enterprise合并资产负债表consolidated balance sheet合并主体的所得税会计accounting for income taxes of consolidated entities美合并现金流量表consolidated statement of cash flow合并价差cost-book value differentials合并会计报表consolidated financial statements购买法purchase methed企业整体价值the value of an enterprise as a whole权益结合法pooling of interest method期内所得税分摊intraperiod tax allocation美期末存货的未实现损益unrealized profit in ending inventory公司间的长期资产业务intercompany transactions in long-term assets名义货币保全maintaining capital in units of money基金论the fund theory功能性货币functional currency美汇兑损益exchange gains or losses合并财务状况变动表consolidated statement of changes in financial poition合并财务状况变动表consolidated statement of changes in financial poition换算损益translation gains or losses举债经营收购Leveraged buyouts,简称LBC美母公司持股比例变动change in ownership percentage held by parent交互分配法reciprocal allocation approach美货币项monetary items合伙清算partnership liquidation全面分摊法comprehensive allocation固定资产投资方向调节税合并费用expenses related to combinations间接标价法indirect quotation买入汇率buying rate期货合约futrues contract混合合并conglomeration控投公司holding company股票指数期货stock index futrues横向销售crosswise sale固定汇率fixed rate纳税影响法tax effect method记账汇率recording rate横向合并horizontal integration合并前股利preacquisition dividends可变现净值net realizable企业合并会计accounting for business combination 平仓盈亏offset gain and loss卖出汇率selling rate金融期货交易financial futures transaction会计利润accounting income合并损益表consolidated income statement公允价值fair value期权options间接控股indirect holding两笔交易观two-transaction opinion破产清算bankrupcy liquidation企业合并business combination企业论the enterprise theory商品寄销consignment个人所得税personal income tax个人财务报表personal financial state-ments美改组计划reorganization plan美改组reorganization复杂权益法complex equity method附属公司associated company负权人偿金dividend浮动汇率floating rate分支机构会计accounting for branch推定赎回损益constructive gains and losses on bonds 推定赎回constructive retirement投机spculation贴水discount特定物价指数specific price index分支机构branch分期收款销货installment sales分次清算installment liquidation分部报告segmental reporting房地产收入real estate revenue房地产成本cost of real setate房地产real estate多种汇率法multiply exchange rate对境外实体的净投资net investment in foreign entities订量单位：units of measurement递延法deffered method当代理论contemporary theory单一汇率法singal method退休金pension plan退休金会计accounting for pension plan美退休金给付义务pension benefit obligations美外币foreign currency外币业务foreign currency transaction吸收合并merger物价变动会计accounting for price changes 无偿债能力insolvency完全合并full consolidation物价指数price index物价变动price changes完全应计法full accrual method物价总指数general price index外汇期货交易foreign exchange frtrues transaction下推会计push-down accounting美先折算后调整法translation-remeasurement method现行成本/稳值货币会计current cost/general purchasing power accountin 现行成本crurent cost现行成本会计current cost accounting先调整后折算法remeasurement-translation method销售代理处sales agency相互持股mutual holdings相对账户调节reconciliation of home office and branch accounts新合伙人入伙admission of a new parther向上销售upstream sale衍生金融工具derivative financial instru-ments销售式融资租赁sales-type financing lease向下销售downstream sale消费税consumer tax一笔交易观one-transaction opinion业主权论the proprietorship theory一般物价水准会计general price level accounting 一般购买力单位units of general purchasing power 招股说明书prospectus中间汇率middle rate中期报告interim reporting重置成本replacement cost转租赁subleases准改组quasi-reorbganization美资本保全capital maintenance资本化价值capitalized value资本因素capital factor资产负债法asset/libility method存货转让价格inventory transfer price创立合并consolidation出租人会计accounting for leases-lessor持有产损益holding gains losses持仓盈亏opsition gain and loss承租人会计accounting for leases-leasee成本回收法cost recovery method纵向合并Vertical integration综合变动general change子公司权益变动change in ownership of a subsidiary 子公司subsidiary company资源税resources tax成本法cost method财产信托会计fiduciary accounting美财产税property tax部分分摊法partial allocation不合并子公司unconsolidated subsidiaries最低退休金负债minimum liability美租赁leases租金rents企业会计企业财务business finance期权市场option market期货市场future market可转让定期存单市场negotiable CDmarket 货币市场money market黄金市场gold market国有独资公司股份有限公司company limited by shares 股份两合公司limited pactnership公司company二级市场security secondary market独资企业sole proprietorship店头市场over-the -counter-market承兑市场acceptance market拆借市场lending market财务制度financial regulations财务政策financial policy财务预测financial forecast财务控制financial control金融市场financial market财务决策financial decision财务监督financial cupervision财务计划financial planning财务活动financial activities财务管理组织organization of financial management 一级市场security primary market无限责任公司company of unlimited liability外汇市场foreign exchange market贴现市场dixcount market企业组织形式forms of enterprise organization 政府会计企业财务business finance期权市场option market期货市场future market可转让定期存单市场negotiable CDmarket货币市场money market黄金市场gold market国有独资公司股份有限公司company limited by shares股份两合公司limited pactnership公司company二级市场security secondary market独资企业sole proprietorship店头市场over-the -counter-market承兑市场acceptance market拆借市场lending market财务制度financial regulations财务政策financial policy财务预测financial forecast财务控制financial control金融市场financial market财务决策financial decision财务监督financial cupervision财务计划financial planning财务活动financial activities财务管理组织organization of financial management 一级市场security primary market无限责任公司company of unlimited liability外汇市场foreign exchange market贴现市场dixcount market企业组织形式forms of enterprise organization事业单位会计accounting for non-profit organizations事业单位固定资产fixed assets for non-profit organizations事业单位固定基金fixed funds non-profit organizations事业单位负债liabilities for non-profit organizations事业单位对外投资outside investments for non-profit organizations事业单位财务清算liquidation of non-profit organization上缴上级支出payment to the higher authority上级补助收入grant from the higher authority其他收入miscellaneous gains科学事业单位资产scientific research instifutes’assets科学事业单位支出scientific research i nstitutes’expenditures科学事业单位预算scientific research institutes’budgeting科学事业单位收入scientific research institutes’revenues科学事业单位结余scientific research institutes’surplus科学事业单位会计制度accointing regulations for scientific research instifutes科学事业单位会计报表分析scientific research institutes-analysis of accounting statements科学事业单位会计sicentific research institute accounting科学事业单位成本费用管理scientific research institutes-cost maragement科学事业单位财务制度financial regulations for scientific research institutes 经营支出orerating expense经营收入operating revenue基金预算支出fund budget expenditure基金预算收入fund budget revenue基金预算结余surplus of fund budget国家预算state budget国家决算final accounts of state revenue and expenditure高等学校资产colleges and universities assets高等学校支出colleges and universities expenditures高等学校预算管理方式budget management method of colleges and universities高等学校收入colleges and universities revenues专用基金支出expenditure on special purpose fund专用基金收入proceeds from special purpose fund专用基金结余surplus of special purpose funds中华人民共和国预算法the budget law of the people’s Republic of China 资金调拨支出expenditure on allocated and transeferred fund财政收入public finance-revemue财政净资产public finance-net assets财政负债public finance-liabilities财政补助收入grant from the state拨入专款restricted appropriationdsa管理会计政治风险political risk再开票中心reinvoicing center现代管理会计专门方法special methods of modern management accounting 现代管理会计modern management accounting提前与延期支付Leads and Lags特许权使用管理费fees and royalties跨国资本成本的计算the cost of capital for foreign lnuertments 跨国运转资本会计multinational working capital management跨国经营企业业绩评价multinational performance evaluation经济风险管理managing economic exposure交易风险管理managing transaction exposure换算风险管理managing translation exposure国际投资决策会计foreign project appraisal国际管理会计international management国际存货管理international inventory management股利转移dividend kemittances公司内部贷款intercompany loans冻结资金转移repatriating blocked funds冻结资金保值maintaining the value of blocked funds调整后的净现值adjusted net present value。
常用会计名词(中英文对照)
常用会计名词（中英文对照）accelerated depreciation method 加速折旧法account 账户account payable 应付账款account receivable 应收账款accountant会计师、会计人员accounting会计accounting cycle 会计循环accounting equation会计等式accounting information system 会计信息系统accrual-basis accounting 应计制会计、权责发生制会计accrued expense 应计费用、预提费用accrued revenue应计收入accumulated depreciation累计折旧acid-test ratio酸性测试比率，速动比率additional paid-in capital 超额缴入股本adjusted trial balance 整后试算平衡表adjusting entry调整分录aging-of-accounts method账龄分析法allowance for doubtful accounts呆帐准备备抵allowance for uncollectible accounts坏帐准备allowance method备抵法amortization 摊销分期偿还asset资产audit审计authorization of stock 额定股本average-cost method 平均成本法bad-debt expense 坏帐费用balance sheet 资产负债表bank reconciliation 银行存款余额调节表bank statement 银行对账单board of directors 董事会bond 债券bond discount 债券折价bond premium 债券溢价book value 账面价值brand names 商标breakeven point 保本点、盈亏平衡点budget 预算capital 资本、资金capital expenditure 资本性支出cash budget 现金预算cash disbursements journal 现金支出日记账cash flow 现金流量cash payment journal 现金支出日记账cash receipts journal 现金收入日记账cash-basis accounting 现金收付制会计certified management accountant(CMA) 注册管理会计师certified public accountant(CPA) 注册公共会计师chart of accounts 会计科目表check register 支票登记簿closing entries 结账分录closing the accounts 结账collection period 收账日期common stock 普通股conservatism 保守主义、稳健原则contingent liability 或有负债contra account 备抵账户control account 统驭账户controller 主记长copyright 版权corporation 公司cost allocation 成本归集cost of capital 资本成本cost of good sold 商品销售成本cost of goods available for sale 可供销售商品成本cost of sales 销售成本cost-benefit analysis 成本-效益分析credit 贷credit memorandum or credit memo 贷项备忘录creditor 债权人current asset 流动资产current liability 流动负债current ratio 流动比率database 数据库days’ sales in receivablesdebit 借debit memo 借项备忘录debt ratio 负债比率debtor 债务人deferred revenue 递延收入depletion expense 折耗费用deposit in transit 未达账项depreciation 折旧direct cost 直接成本direct write-off method 直接注销法disclosure principle 充分披露原则dividends 股利double-declining-balance depreciation method 双倍余额递减法due date 到期日earnings per share 每股收益efficient capital market 有效资本市场employee compensation 员工薪酬entity 实体estimated residual value 预估残余价值expense 费用extraordinary gains and loss 营业外收入和支出financial accounting 财务会计Financial Accounting Standards Board(FASB) 财务会计准则委员会financial budget 财务预算financial statements 财务报表finished goods inventory 完工产品存货（产成品、库存商品）first-in, first-out 先进先出法fiscal year 会计年度fixed asset 固定资产fixed cost 固定成本flexible budget 弹性预算foreign-currency exchange rate 汇率franchises 特许经营权general journal 普通日记账general ledger 总账generally accepted accounting principles(GAAP) 公认会计原则goodwill 商誉gross margin 总边际gross profit 毛利gross profit percentage 毛利率historical cost 历史成本horizontal analysis 水平分析法imprest system 定额备用金制income from operations 主营业务收入income statement 利润表、损益表income summary 收益汇总indirect cost 间接成本intangible asset 无形资产interest rate 利率internal control 内部控制inventory 存货inventory turnover 存货周转率invoice 发票journal 日记账last-in, first-out(LIFO) 后进先出法lease 租赁ledger 分类账lesser 承租者lessor 出租者liability 负债licenses 执照liquidation 清偿liquidity 偿付能力long-term asset 长期资产long-term liability 长期负债low-of-cost-or-market rule 成本与市价孰低法maker of a note 出票人management accounting 管理会计market value 市价matching principle 配比原则materials inventory 库存原材料maturity date 到期日maturity value 到期价值merchandising company 商业企业mixed cost 混合成本mortgage 抵押multi-step income statement 多步式损益表net earnings 净收益net income 净收益net loss 净损失net present value 净现值net profit 净利润net purchases 购货净额net sales 销售净额nominal account 名义账户nonsufficient funds check 空头支票（资金不足支票）normal balance 正常余额note payable 应付票据note period 票据期限note receivable 应收票据note term 票据条款operating cycle 营运周期operating expense 营业费用operating income 营业收入operating lease 经营性租赁opportunity cost 机会成本other expense 其它费用other revenue 其他收入outstanding check 未处理支票outstanding stock 发行在外股票owner withdrawals 业主提款owner’s equity 股东权益、所有者权益、业主权益paid-in capital 缴入股本par value 每股面值parent company 母公司partnership 合伙patent 专利权payroll 工资periodic inventory system 定期盘存制、实地盘存制permanent account 永久账户perpetual inventory system 账面盘存制、永续盘存制petty cash 零用现金plant asset 厂场资产post closing trial balance 结账后试算平衡表posting 结账preferred stock 优先股prepaid expense 预付费用、待摊费用principle 本金proprietorship 独资purchases journal 购货日记账quick ratio 速动比率rate of return on common stockholders’equity 普通股股东权益收益率rate of return on total assets 总资产报酬率real account 实账户retained earnings 留存收益return on equity 权益报酬率revenue 收入revenue principle 收入实现制reversing entry 转回分录sales 销售收入sales discount 销售折扣sales journal 销售日记账sales on credit terms 赊销sales returns and allowance 销售退回及折让sales revenue 销售收入shareholder 股东short-term note payable 短期应付票据single-step income 单步式损益表special journal 特种日记账specific-unit-cost method 个别计价法standard cost 标准成本statement of cash flows 现金流量表statement of financial position 财务状况表statement of owner’s equity 所有者权益变动表static budget 静态预算straight-line depreciation method 直线折旧法subsidiary company 子公司subsidiary ledger 明细分类账sunk cost 沉没成本target cost 目标成本temporary account 临时账户time value of money 货币时间价值time-period concept 会计分期假设trademark 商标transaction 交易treasury stock 库存股份trial balance 试算平衡表unearned revenue 未实现收入units-of-production depreciation method 工作量折旧法variable cost 变动成本vertical analysis 垂直分析法weighted-average cost method 价权平均计价法work sheet 工作底稿working capital 营运资金。
会计常用词汇中英文对照表
会计常用词汇中英文对照表一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier'’s cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short—term investments股票Short-term investments - stock债券Short—term investments - corporate bonds基金Short—term investments — corporate funds其他Short-term investments - other短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi—Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process — outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long—term investment长期股权投资Long—term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds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 委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves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累计折旧Accumulated depreciation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工程物资Project goods and material专用材料Special-purpose material专用设备Special—purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate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在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets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未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢Wait deal fixed assets loss or incomeaccountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period（会计期间）are related to specifictime periods ,typically one year(通常是一年)资产负债表:balance sheet 可以不大写b利润表：income statements （or statements of income)利润分配表:retained earnings现金流量表：cash flows二、负债类Liability短期负债Current liability短期借款Short—term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax 转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building cities payable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long—term Liabilities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应付债券Bonds payable债券面值Face value，Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest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递延税款Deferral taxes所有者权益类OWNERS'' EQUITY资本Capita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已归还投资Investment Returned公积资本公积Capital reserve资本（或股本)溢价Cpital（or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers’' bonus and welfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本（或股本）的普通股股利Common Stock dividends change toassets(or stock）未分配利润Undistributed profit三、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture 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劳务成本Service costs四、损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenu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 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 value5405 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所得税Income tax以前年度损益调整Prior year income adjustment会计账目用语对账单，结单statement of account往来账户，活期存款账户，流通账account current经常账户current account销货账account sales两人共有之银行账户joint account应收[未清］账款；未付账单，未结算账目outstanding account贷方账项credit account借方账项debtor accountaccount payable应收账account receivable新交易｜|新账new account未决账||老账old account现金账cash account流水账running account暂记账|｜未定账suspense account逾期账款，过期未付账款||延滞账overdue account|｜pastdue account杂项账户sundry account详细账单|｜明细表detail account坏账bad account会计项目title of account会计薄｜｜账薄account-book营业报告书|｜损益计算表account of business｜｜business report 借贷细账｜|交验账account renderedaccount stated与... 银行开立一户头to open an account with与……继续交易，与……有账务往来to keep account with继续记账to keep account与……有交易to have an account with作成会计账||有往来账项to make out an account with清算|｜清理债务to make up an account与……停止交易to close one's account with结账to close an account请求付账to ask an account｜｜to demand an account结清差额to balance the account with清算to settle an account｜|to liquidate an account｜|to square an account 审查账目｜|监查账目to audit an account检查账目to examine an account转入A的账户to charge the amount to A's accountto pay on account代理某人｜|为某人on one's account|｜on account of one为自己计算｜｜独立账目on one’s own account由某人收益并负风险on one's account and risk｜|for one’s account and risk 由某人负担for one's account｜|for account of one按某人指示｜|列入某人账户by order and for account of one列入5月份账目for May account报账render an account会计: 支票用语支票薄cheque book支票陈票人cheque drawer持票人cheque holder不记名支票cheque to bearer/bearer cheque记名支票/认人支票cheque to order到期支票antedated cheque未到期支票postdated cheque保付支票certified cheque未获兑现支票，退票returned cheque横线支票crossed cheque普通横线general crossing特别横线special crossing空白支票blank cheque失效支票，过期支票stale cheque普通支票open cheque打10%折扣的10000元支票，(即9000元） a cheque for $10，000，less 10％discount加10%费用的10000元支票，（即11000元) a cheque for $10，000，plus 10% charges支票换现金/兑现to cash a cheque清理票款to clear a cheque保证兑现to certify a cheque填写支票数额to fill up a cheque支票上划线to cross a cheque开发支票to make out a cheque签发支票,开立支票to draw a cheque/to issue a cheque透支支票to overdraw a cheque背书支票to endorse a cheque请付票款/清付票款to pay a cheque/to honour a cheque支票退票to dishonour a cheque拒付支票to refuse a cheque拒付支票to stop payment of a cheque提示要求付款to present for payment见票即付持票人payable to bearer支付指定人payable to order已过期/无效out of date/stale请给出票人R/D/refer to drawer存款不足N/S/N.S。
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常用会计名词（中英文对照）accelerated depreciation method 加速折旧法account 账户account payable 应付账款account receivable 应收账款accountant会计师、会计人员accounting会计accounting cycle 会计循环accounting equation会计等式accounting information system 会计信息系统accrual-basis accounting 应计制会计、权责发生制会计accrued expense 应计费用、预提费用accrued revenue应计收入accumulated depreciation累计折旧acid-test ratio酸性测试比率，速动比率additional paid-in capital 超额缴入股本adjusted trial balance 整后试算平衡表adjusting entry调整分录aging-of-accounts method账龄分析法allowance for doubtful accounts呆帐准备备抵allowance for uncollectible accounts坏帐准备allowance method备抵法amortization 摊销分期偿还asset资产audit审计authorization of stock 额定股本average-cost method 平均成本法bad-debt expense 坏帐费用balance sheet 资产负债表bank reconciliation 银行存款余额调节表bank statement 银行对账单board of directors 董事会bond 债券bond discount 债券折价bond premium 债券溢价book value 账面价值brand names 商标breakeven point 保本点、盈亏平衡点budget 预算capital 资本、资金capital expenditure 资本性支出cash budget 现金预算cash disbursements journal 现金支出日记账cash flow 现金流量cash payment journal 现金支出日记账cash receipts journal 现金收入日记账cash-basis accounting 现金收付制会计certified management accountant(CMA) 注册管理会计师certified public accountant(CPA) 注册公共会计师chart of accounts 会计科目表check register 支票登记簿closing entries 结账分录closing the accounts 结账collection period 收账日期common stock 普通股conservatism 保守主义、稳健原则contingent liability 或有负债contra account 备抵账户control account 统驭账户controller 主记长copyright 版权corporation 公司cost allocation 成本归集cost of capital 资本成本cost of good sold 商品销售成本cost of goods available for sale 可供销售商品成本cost of sales 销售成本cost-benefit analysis 成本-效益分析credit 贷credit memorandum or credit memo 贷项备忘录creditor 债权人current asset 流动资产current liability 流动负债current ratio 流动比率database 数据库days’ sales in receivablesdebit 借debit memo 借项备忘录debt ratio 负债比率debtor 债务人deferred revenue 递延收入depletion expense 折耗费用deposit in transit 未达账项depreciation 折旧direct cost 直接成本direct write-off method 直接注销法disclosure principle 充分披露原则dividends 股利double-declining-balance depreciation method 双倍余额递减法due date 到期日earnings per share 每股收益efficient capital market 有效资本市场employee compensation 员工薪酬entity 实体estimated residual value 预估残余价值expense 费用extraordinary gains and loss 营业外收入和支出financial accounting 财务会计Financial Accounting Standards Board(FASB) 财务会计准则委员会financial budget 财务预算financial statements 财务报表finished goods inventory 完工产品存货（产成品、库存商品）first-in, first-out 先进先出法fiscal year 会计年度fixed asset 固定资产fixed cost 固定成本flexible budget 弹性预算foreign-currency exchange rate 汇率franchises 特许经营权general journal 普通日记账general ledger 总账generally accepted accounting principles(GAAP) 公认会计原则goodwill 商誉gross margin 总边际gross profit 毛利gross profit percentage 毛利率historical cost 历史成本horizontal analysis 水平分析法imprest system 定额备用金制income from operations 主营业务收入income statement 利润表、损益表income summary 收益汇总indirect cost 间接成本intangible asset 无形资产interest rate 利率internal control 内部控制inventory 存货inventory turnover 存货周转率invoice 发票journal 日记账last-in, first-out(LIFO) 后进先出法lease 租赁ledger 分类账lesser 承租者lessor 出租者liability 负债licenses 执照liquidation 清偿liquidity 偿付能力long-term asset 长期资产long-term liability 长期负债low-of-cost-or-market rule 成本与市价孰低法maker of a note 出票人management accounting 管理会计market value 市价matching principle 配比原则materials inventory 库存原材料maturity date 到期日maturity value 到期价值merchandising company 商业企业mixed cost 混合成本mortgage 抵押multi-step income statement 多步式损益表net earnings 净收益net income 净收益net loss 净损失net present value 净现值net profit 净利润net purchases 购货净额net sales 销售净额nominal account 名义账户nonsufficient funds check 空头支票（资金不足支票）normal balance 正常余额note payable 应付票据note period 票据期限note receivable 应收票据note term 票据条款operating cycle 营运周期operating expense 营业费用operating income 营业收入operating lease 经营性租赁opportunity cost 机会成本other expense 其它费用other revenue 其他收入outstanding check 未处理支票outstanding stock 发行在外股票owner withdrawals 业主提款owner’s equity 股东权益、所有者权益、业主权益paid-in capital 缴入股本par value 每股面值parent company 母公司partnership 合伙patent 专利权payroll 工资periodic inventory system 定期盘存制、实地盘存制permanent account 永久账户perpetual inventory system 账面盘存制、永续盘存制petty cash 零用现金plant asset 厂场资产post closing trial balance 结账后试算平衡表posting 结账preferred stock 优先股prepaid expense 预付费用、待摊费用principle 本金proprietorship 独资purchases journal 购货日记账quick ratio 速动比率rate of return on common stockholders’equity 普通股股东权益收益率rate of return on total assets 总资产报酬率real account 实账户retained earnings 留存收益return on equity 权益报酬率revenue 收入revenue principle 收入实现制reversing entry 转回分录sales 销售收入sales discount 销售折扣sales journal 销售日记账sales on credit terms 赊销sales returns and allowance 销售退回及折让sales revenue 销售收入shareholder 股东short-term note payable 短期应付票据single-step income 单步式损益表special journal 特种日记账specific-unit-cost method 个别计价法standard cost 标准成本statement of cash flows 现金流量表statement of financial position 财务状况表statement of owner’s equity 所有者权益变动表static budget 静态预算straight-line depreciation method 直线折旧法subsidiary company 子公司subsidiary ledger 明细分类账sunk cost 沉没成本target cost 目标成本temporary account 临时账户time value of money 货币时间价值time-period concept 会计分期假设trademark 商标transaction 交易treasury stock 库存股份trial balance 试算平衡表unearned revenue 未实现收入units-of-production depreciation method 工作量折旧法variable cost 变动成本vertical analysis 垂直分析法weighted-average cost method 价权平均计价法work sheet 工作底稿working capital 营运资金。