成本会计_英文术语
成本会计名词解释
名词解释CH3Breakeven point: the quantity of output sold at which total revenues equal total costs-that is, the quantity of output sold that results in $0 of operating income.Contribution income statement: it groups costs into variable costs and fixed costs to highlight contribution margin.Contribution margin: the difference between total revenues and total variable costs. Contribution margin per unit: the difference between selling prices and variable cost per unit. Contribution margin percentage: it equals contribution margin per unit divided by selling price. Cost-volume-profit analysis: it examines the behavior of total revenues, total costs, and operating income as changes occur in the units sold, the selling price, the variable cost per unit, or the fixed costs of a producer.Degree of operating leverage: contribution margin divided by operating income.Gross margin percentage: it’s the gross margin divided by revenues.Margin of safety: the amount by which budgeted revenues exceed breakeven revenues.Net income: the operating income plus non-operating revenues minus income taxes minusnon-operating costs.Operating leverage: it describes the effects that fixed costs have on changes in operating income as changes occur in units sold and contribution margin.PV graph: it shows how changes in the quantity of units sold affect operating income. Revenue driver: a variable that causally affects revenues.Sales mix: the quantities of various products that constitute total unit sales of a company. Sensitivity analysis: a “what-if” technique that managers use to examine how an outcome will change if the original predicated data are not achieved or if an underlying assumption changes. Uncertainty: the possibility that an actual amount will deviate from an expected amount.CH6Activity-based budgeting: it focuses on the budgeted cost of the activities necessary to produce and sell products and services.Budgetary slack: it describes the practice of understanding budgeted revenuesContinuous budget: a budget that is always available for a specified future period. Controllability: the degree of influence that a specific manager has over costs, revenues, or related items for which he or she is responsible.Controllable costs: any cost that is primarily subject to the influence of a given responsibility center manager for a given period.Cost center: the manager is accountable for costs only.Financial budget: that part of the master budget made up of the capital expenditures budget, the cash budget, the budgeted balance sheet, and the budgeted statement of cash flows. Financial planning models: the mathematical representations of the relationships among operating activities, financing activities, and other factors that affect the master budget. Investment center: the manager is accountable for investments, revenues, and costs.Kaizen budgeting: explicitly incorporates continuous improvement anticipated during the budget period into the budget numbers.Master budget: it expresses management’s operating and financial plans for a specified period,and it includes a set of budgeted financial statements.Operating budget: it includes the budgeted income statement and its supporting schedules. Organization structure: an arrangement of lines of responsibility within the organization.Profit center: the manager is accountable for revenues and costs.Responsibility center: it’s a part, segment, or subunit of an organization whose manager is accountable for a specified set of activities.Responsibility accounting: a system that measures the plans, budgets, actions, and actual results of each responsibility center.Revenue center: the manager is accountable for revenues only.CH7Benchmarking: it’s the continuous process of comparing the levels of performance on producing products and services and executing activities against the best levels of performance in competing companies or in companies having similar processes.Effectiveness: the degree to which a predetermined objective or target is met.Efficiency: the relative amount of inputs used to achieve a given output level.Efficiency variance: the difference between actual input quantity used and budgeted input quantity allowed for actual output, multiplied by budgeted price.Favorable variance: it has the effect, when considered in isolation, of increasing operating income relative to the budgeted amount.Flexible budget: it calculates budgeted revenues and budgeted costs based on the actual output in the budget period.Flexible-budget variance: it’s the difference between an actual result and the corresponding flexible-budget amount.Input-price variance: a price variance for direct manufacturing labor.Management by exception: it’s the practice of focusing management attention on areas that are not operating as expected and devoting less time to areas operating as expected.Price variance: the difference between actual price and budgeted price multiplied by actual input quantity.Rate variance: price variance for direct manufacturing labor.Sales-volume variance: the difference between a flexible-budget amount and corresponding static-budget amount.Selling-price variance: the flexible-budget variance for revenues.Standard: it is a carefully determined price, cost, or quantity that is used as a benchmark for judging performance.Standard cost: it is a carefully determined cost of a unit of output.Standard input: it is a carefully determined quantity of input required for one unit of output. Standard price: it is a carefully determined price that a company expects to pay for a unit of input.Static budget: it is based on level of output planned at the start of the budget period.Static-budget variance: the difference between the actual result and the corresponding budgeted amount in the static budget.Unfavorable variance: it has the effect, when viewed in isolation, of decreasing operating income relative to the budgeted amount.Variance: the difference between actual results and expected performance.CH8Denominator level: the number of cost driver is the denominator in the budgeted fixed overhead rate computation.Denominator-level variance: the difference between budgeted fixed overhead and fixed overhead allocated on the basis of actual output produced.Fixed overhead flexible-budget variance: the difference between actual fixed overhead costs and fixed overhead costs in the flexible budget.Fixed overhead spending variance: it’s the same amount as the fixed overhead flexible-budget variance.Standard costing: a costing system that (a) traces direct costs to output produced by multiplying the standard prices or rates by the standard quantities of inputs allowed for actual outputs produced and (b) allocates overhead costs on the basis of the standard overhead-cost rates times the standard quantities of the allocation bases allowed for the actual outputs produced.Total-overhead variance: it equals the total amount of under-allocated overhead costs. Variable overhead efficiency variance: the difference between actual quantity of thecost-allocation base used and budgeted quantity of the cost-allocation base that should have been used to produce actual output, multiplied by budgeted variable overhead cost per unit of the cost-allocation base.Variable overhead flexible-budget variance: it measures the difference between actual variable overhead costs incurred and flexible-budget variable overhead amounts.Variable overhead spending variance: the difference between actual variable overhead cost per unit of the cost-allocation base budgeted variable overhead cost per unit of the cost-allocation base, multiplied by the actual quantity of variable overhead cost-allocation base used for actual output.CH10Account analysis method: it estimates cost functions by classifying various cost accounts as variable, fixed, or mixed with respect to the identified level of activity.Conference method: it estimates cost functions on the basis of analysis and opinions about costs and their drivers gathered from various departments of a company.Constant or intercept: it is the component of total cost that does not vary with changes in the level of the activity.Cost estimation: it measures a relationship based on data from past costs and related level of an activity.Cost function: a mathematical description of how a cost changes with changes in the level of an activity relating to that cost.Cost predictions: forecasts about future costs.Cumulative average-time learning model: cumulative average time per unit declines by a constant percentage each time the cumulative quantity of units produced doubles. Dependent variable: it is the cost to be predicted and managed which depends on the cost function being estimated.Experience curve: it’s a function that measures the decline in cost per unit in various businessfunctions of the value chain as the amount of these activities increases.High-low method: it uses only the highest and lowest observed values of the cost driver within the relevant range and their respective costs to estimate the slope coefficient and the constant of the cost function.Incremental unit-time learning model: incremental time needed to produce the last unit declines by a constant percentage each time the cumulative quantity of units produced doubles. Independent variable: it’s the level of activity or cost driver which is the factor used to predicted the dependent variable.Industrial engineering method: it estimates cost functions by analyzing the relationship between inputs and outputs in physical terms.Learning curve: it’s a function that measures how labor-hours per unit decline as units of production increase because workers are learning and becoming better at their jobs.Linear cost function: total cost versus the level of a single activity related to that cost is a straight line within the relevant range.Mixed cost: it’s a cost that has both fixed and variable elements.Multiple regressions: the analysis estimates the relationship between the dependent variable and two or more independent variables.Nonlinear cost function: it’s a cost function for which the graph of total costs (based on the level of a single activity) is not a straight line within the relevant range.Regression analysis: it’s a statistical method that measures the average amount of change in the dependent variable associated with a unit change in one or more independent variables. Residual term: the vertical difference measures the distance between actual cost and estimated cost for each observation.Simple regression: the analysis estimates the relationship between the dependent variable and one independent variable.Slope coefficient: the amount by which total cost changes when a one-unit change occurs in the level of activity.Step cost function: it’s a cost function in which the cost remains the same over various ranges of the level of activity, but the cost increases by discrete amounts as the level of activity increases from one range to the next.。
会计专业专业术语中英文对照
会计专业专业术语中英文对照一、会计与会计理论会计 accounting决策人 Decision Maker投资人 Investor股东 Shareholder债权人 Creditor财务会计 Financial Accounting管理会计 Management Accounting成本会计 Cost Accounting私业会计 Private Accounting公众会计 Public Accounting注册会计师 CPA Certified Public Accountant国际会计准则委员会 IASC美国注册会计师协会 AICPA财务会计准则委员会 FASB管理会计协会 IMA美国会计学会 AAA税务稽核署 IRS独资企业 Proprietorship合伙人企业 Partnership公司 Corporation会计目标 Accounting Objectives会计假设 Accounting Assumptions会计要素 Accounting Elements会计原则 Accounting Principles会计实务过程 Accounting Procedures财务报表 Financial Statements财务分析Financial Analysis会计主体假设 Separate-entity Assumption货币计量假设 Unit-of-measure Assumption持续经营假设 Continuity(Going-concern) Assumption会计分期假设 Time-period Assumption资产 Asset负债 Liability业主权益 Owner's Equity收入 Revenue费用 Expense收益 Income亏损 Loss历史成本原则 Cost Principle收入实现原则 Revenue Principle配比原则 Matching Principle全面披露原则 Full-disclosure (Reporting) Principle 客观性原则 Objective Principle一致性原则 Consistent Principle可比性原则 Comparability Principle重大性原则 Materiality Principle稳健性原则 Conservatism Principle权责发生制 Accrual Basis现金收付制 Cash Basis财务报告 Financial Report流动资产 Current assets流动负债 Current Liabilities长期负债 Long-term Liabilities投入资本 Contributed Capital留存收益 Retained Earning二、会计循环会计循环 Accounting Procedure/Cycle会计信息系统 Accounting information System帐户 Ledger会计科目 Account会计分录 Journal entry原始凭证 Source Document日记帐 Journal总分类帐 General Ledger明细分类帐 Subsidiary Ledger试算平衡 Trial Balance现金收款日记帐 Cash receipt journal现金付款日记帐 Cash disbursements journal销售日记帐 Sales Journal购货日记帐 Purchase Journal普通日记帐 General Journal工作底稿 Worksheet调整分录 Adjusting entries结帐 Closing entries三、现金与应收账款现金 Cash银行存款 Cash in bank库存现金 Cash in hand流动资产 Current assets偿债基金 Sinking fund定额备用金 Imprest petty cash支票 Check(cheque)银行对帐单 Bank statement银行存款调节表 Bank reconciliation statement 在途存款 Outstanding deposit在途支票 Outstanding check应付凭单 Vouchers payable应收帐款 Account receivable应收票据 Note receivable起运点交货价 F.O.B shipping point目的地交货价 F.O.B destination point商业折扣 Trade discount现金折扣 Cash discount销售退回及折让 Sales return and allowance坏帐费用 Bad debt expense备抵法 Allowance method备抵坏帐 Bad debt allowance损益表法 Income statement approach资产负债表法 Balance sheet approach帐龄分析法 Aging analysis method直接冲销法 Direct write-off method带息票据 Interest bearing note不带息票据 Non-interest bearing note出票人 Maker受款人 Payee本金 Principal利息率 Interest rate到期日 Maturity date本票 Promissory note贴现 Discount背书 Endorse拒付费 Protest fee com四、存货存货 Inventory商品存货 Merchandise inventory产成品存货 Finished goods inventory在产品存货 Work in process inventory原材料存货 Raw materials inventory起运地离岸价格 F.O.B shipping point目的地抵岸价格 F.O.B destination寄销 Consignment寄销人 Consignor承销人 Consignee定期盘存 Periodic inventory永续盘存 Perpetual inventory购货 Purchase购货折让和折扣 Purchase allowance and discounts 存货盈余或短缺 Inventory overages and shortages 分批认定法 Specific identification加权平均法 Weighted average先进先出法 First-in, first-out or FIFO后进先出法 Lost-in, first-out or LIFO移动平均法 Moving average成本或市价孰低法 Lower of cost or market or LCM 市价 Market value重置成本 Replacement cost可变现净值 Net realizable value上限 Upper limit下限 Lower limit毛利法 Gross margin method零售价格法 Retail method成本率 Cost ratio五、长期投资长期投资 Long-term investment长期股票投资 Investment on stocks长期债券投资 Investment on bonds成本法 Cost method权益法 Equity method合并法 Consolidation method股利宣布日 Declaration date股权登记日 Date of record除息日 Ex-dividend date付息日 Payment date债券面值 Face value, Par value债券折价 Discount on bonds债券溢价 Premium on bonds票面利率 Contract interest rate, stated rate市场利率 Market interest ratio, Effective rate普通股 Common Stock优先股 Preferred Stock现金股利 Cash dividends股票股利 Stock dividends清算股利 Liquidating dividends到期日 Maturity date到期值 Maturity value直线摊销法 Straight-Line method of amortization实际利息摊销法 Effective-interest method of amortization 六、固定资产固定资产 Plant assets or Fixed assets原值 Original value预计使用年限 Expected useful life预计残值 Estimated residual value折旧费用 Depreciation expense累计折旧 Accumulated depreciation帐面价值 Carrying value应提折旧成本 Depreciation cost净值 Net value在建工程 Construction-in-process磨损 Wear and tear过时 Obsolescence直线法 Straight-line method (SL)工作量法 Units-of-production method (UOP)加速折旧法 Accelerated depreciation method双倍余额递减法 Double-declining balance method (DDB)年数总和法 Sum-of-the-years-digits method (SYD)以旧换新 Trade in经营租赁 Operating lease融资租赁 Capital lease廉价购买权 Bargain purchase option (BPO)资产负债表外筹资 Off-balance-sheet financing最低租赁付款额 Minimum lease payments七、无形资产无形资产 Intangible assets专利权 Patents商标权 Trademarks, Trade names著作权 Copyrights特许权或专营权 Franchises商誉 Goodwill开办费 Organization cost租赁权 Leasehold摊销 Amortization八、流动负债负债 Liability流动负债 Current liability应付帐款 Account payable应付票据 Notes payable贴现票据 Discount notes长期负债一年内到期部分 Current maturities of long-term liabilities 应付股利 Dividends payable预收收益 Prepayments by customers存入保证金 Refundable deposits应付费用 Accrual expense增值税 value added tax营业税 Business tax应付所得税 Income tax payable应付奖金 Bonuses payable产品质量担保负债 Estimated liabilities under product warranties赠品和兑换券 Premiums, coupons and trading stamps或有事项 Contingency或有负债 Contingent或有损失 Loss contingencies或有利得 Gain contingencies永久性差异 Permanent difference时间性差异 Timing difference应付税款法 Taxes payable method纳税影响会计法 Tax effect accounting method递延所得税负债法 Deferred income tax liability method 九、长期负债长期负债 Long-term Liabilities应付公司债券 Bonds payable有担保品的公司债券 Secured Bonds抵押公司债券 Mortgage Bonds保证公司债券 Guaranteed Bonds信用公司债券 Debenture Bonds一次还本公司债券 Term Bonds分期还本公司债券 Serial Bonds可转换公司债券 Convertible Bonds可赎回公司债券 Callable Bonds可要求公司债券 Redeemable Bonds记名公司债券 Registered Bonds无记名公司债券 Coupon Bonds普通公司债券 Ordinary Bonds收益公司债券 Income Bonds名义利率，票面利率 Nominal rate实际利率 Actual rate有效利率 Effective rate溢价 Premium折价 Discount面值 Par value直线法 Straight-line method实际利率法 Effective interest method到期直接偿付 Repayment at maturity提前偿付 Repayment at advance偿债基金 Sinking fund长期应付票据 Long-term notes payable抵押借款 Mortgage loan十、业主权益权益 Equity业主权益 Owner's equity股东权益 Stockholder's equity投入资本 Contributed capital缴入资本 Paid-in capital股本 Capital stock资本公积 Capital surplus留存收益 Retained earnings核定股本 Authorized capital stock实收资本 Issued capital stock发行在外股本 Outstanding capital stock库藏股 Treasury stock普通股 Common stock优先股 Preferred stock累积优先股 Cumulative preferred stock非累积优先股 Noncumulative preferred stock完全参加优先股 Fully participating preferred stock部分参加优先股 Partially participating preferred stock非部分参加优先股 Nonpartially participating preferred stock 现金发行 Issuance for cash非现金发行 Issuance for noncash consideration股票的合并发行 Lump-sum sales of stock发行成本 Issuance cost成本法 Cost method面值法 Par value method捐赠资本 Donated capital盈余分配 Distribution of earnings股利 Dividend股利政策 Dividend policy宣布日 Date of declaration股权登记日 Date of record除息日 Ex-dividend date股利支付日 Date of payment现金股利 Cash dividend股票股利 Stock dividend拨款 appropriation十一、财务报表财务报表 Financial Statement资产负债表 Balance Sheet收益表 Income Statement帐户式 Account Form报告式 Report Form编制（报表） Prepare工作底稿 Worksheet多步式 Multi-step单步式 Single-step十二、财务状况变动表财务状况变动表中的现金基础 SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础 SCFP.Working Capital Basis （资金来源与运用表）营运资金 Working Capital全部资源概念 All-resources concept直接交换业务 Direct exchanges正常营业活动 Normal operating activities财务活动 Financing activities投资活动 Investing activities十三、财务报表分析财务报表分析 Analysis of financial statements比较财务报表 Comparative financial statements趋势百分比 Trend percentage比率 Ratios普通股每股收益 Earnings per share of common stock股利收益率 Dividend yield ratio价益比 Price-earnings ratio普通股每股帐面价值 Book value per share of common stock 资本报酬率 Return on investment总资产报酬率 Return on total asset债券收益率 Yield rate on bonds已获利息倍数 Number of times interest earned债券比率 Debt ratio优先股收益率 Yield rate on preferred stock营运资本 Working Capital周转 Turnover存货周转率 Inventory turnover应收帐款周转率 Accounts receivable turnover流动比率 Current ratio速动比率 Quick ratio酸性试验比率 Acid test ratio十四、合并财务报表合并财务报表 Consolidated financial statements吸收合并 Merger创立合并 Consolidation控股公司 Parent company附属公司 Subsidiary company少数股权 Minority interest权益联营合并 Pooling of interest购买合并 Combination by purchase权益法 Equity method成本法 Cost method十五、物价变动中的会计计量物价变动之会计 Price-level changes accounting一般物价水平会计 General price-level accounting货币购买力会计 Purchasing-power accounting统一币值会计 Constant dollar accounting历史成本 Historical cost现行价值会计 Current value accounting现行成本 Current cost重置成本 Replacement cost物价指数 Price-level index国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) 消费物价指数 Consumer price index (or CPI)批发物价指数 Wholesale price index货币性资产 Monetary assets货币性负债 Monetary liabilities货币购买力损益 Purchasing-power gains or losses资产持有损益 Holding gains or losses未实现的资产持有损益 Unrealized holding gains or losses。
成本会计 英文术语讲课教案
成本会计英文术语成本会计中英文术语非正常毁损Abnormal spoilage生产成本法Absorption costing账户分析法Account analysis method 会计回报率Accounting rate of return 权责发生制下会计回报率Accrual accounting rate of return作业Activity作业基础的预算管理Activity-based budgeting作业成本法Activity-based costing作业管理Activity-based management 实际成本Actual cost实际成本法Actual costing调整分配率途径Adjusted allocation-rate approach允许的成本Allowable cost鉴定成本Appraisal costs拟构成本Artificial costs注意力导向Attention directing自治Autonomy平均成本Average cost平均等候时间Average waiting time 反冲成本法Backflush costing 平衡记分卡Balanced scorecard批次级成本Batch-level costs观念系统Belief systems标杆管理Benchmarking账面价值Book value瓶颈Bottleneck边界系统Boundary systems盈亏平衡点Breakeven point预算Budget预算成本Budgeted cost预算松弛Budgetary slack预算间接成本分配率Budgeted indirect-cost rate捆绑产品Bundled product业务功能成本Business function costs 副产品Byproducts资本预算Capital budgeting储囤成本Carrying costs现金预算Cash budget因果图Cause-and-effect diagram财务管理认证Certified in financial management注册管理会计师Certified management accountant财务总监Chief financial officer决定系数Coefficient of determination 共谋定价Collusive pricing共同成本Common cost完整往复成本Complete reciprocated costs合成单位Composite unit商讨会法Conference method遵循质量Conformance quality常数Constant固定毛利率NRV法Constant gross-margin percentage NRV method约束条件Constraint滚动预算Continuous budget, rolling budget贡献收益表Contribution income statement边际贡献Contribution margin单位边际贡献Contribution margin per unit边际贡献率Contribution margin percentage边际贡献比例Contribution margin ratio 控制Control控制图Control chart可控性Controllability可控成本Controllable cost主计长Controller加工成本Conversion costs成本Cost成本会计Cost accounting成本会计标准委员会Cost accounting standards board成本汇集Cost accumulation成本分配Cost allocation成本分配基础Cost-allocation base成本分配基础Cost-application base成本归集Cost assignment成本－收益权衡Cost-benefit approach 成本中心Cost center成本动因Cost driver成本估计Cost estimation成本函数Cost function成本层级Cost hierarchy成本流入Cost incurrence成本领先Cost leadership成本管理Cost management成本对象Cost object资本成本Cost of capital产品制造成本Cost of goods manufactured成本库Cost pool成本预测Cost predictions成本追溯Cost tracing质量成本Costs of quality, quality costs 本量利分析Cost-volume-profit (CVP) analysis累计平均时间学习模型Cumulative average-time learning model当前成本Current cost客户成本层级Customer cost hierarchy 客户生命周期成本Customer life-cycle costs客户盈利分析Customer-profitability analysis客户回应时间Customer-response time 客户服务Customer service分权Decentralization决策模型Decision model决策表Decision table 经营杠杆水平Degree of operating leverage分母水平Denominator level生产数量差异Denominator-level variance, Output-level overhead variance, Production-volume variance 因变量Dependent variable产品或服务设计Design of products, services, or processes设计质量Design quality设计锁定成本Designed-in costs, locked-in costs诊断控制系统Diagnostic control systems差异成本Differential cost差异收入Differential revenue直接分配法Direct allocation method直接成本法Direct costing成本对象的直接成本Direct costs of a cost object直接生产人工成本Direct manufacturing labor costs直接材料成本Direct material costs直接材料存货Direct material inventory直接材料混合差异Direct material mix variance直接材料产量差异Direct material yield variance直接法Direct method折现率Discount rate现金流量折现法Discounted cash flow (DCF) methods酌量性成本Discretionary costs发送Distribution减少规模Downsizing向下需求旋转Downward demand spiral双重定价Dual pricing双成本分配率法Dual-rate cost-allocation method, dual-rate method倾销Dumping次优化决策制定Dysfunctional decision making, Incongruent decision making, suboptimal decision making经济订单数量Economic order quantity (EOQ)经济增加值Economic value added有效性Effectiveness效率Efficiency效率差异Efficiency variance, usage variance努力Effort 技术成本Engineered costs约当产量Equivalent units事项Event预期货币价值Expected monetary value, expected value经验曲线Experience curve外部失败成本External failure cost设施支持成本Facility-sustaining costs 工厂间接费用Factory overhead costs有利差异Favorable variance反馈Feedback财务主管Finance director财务会计Financial accounting财务预算Financial budget财务计划模型Financial planning models产成品存货Finished goods inventory先进先出分步法First-in, first-out (FIFO) process-costing method固定成本Fixed cost固定间接费用弹性预算差异Fixed overhead flexible-budget variance固定间接费用耗费差异Fixed overhead spending variance弹性预算Flexible budget弹性预算差异Flexible-budget variance 产品全部成本Full costs of the product 目标一致性Goal congruence毛利率Gross margin percentage增长构成Growth component高低法High-low method同质的成本库Homogenous cost pool 基本报酬率Hurdle rate混合成本核算系统Hybrid costing system空置时间Idle time假设成本Imputed costs增量成本Incremental cost增量成本分配法Incremental cost-allocation method增量收入Incremental revenue增量收入分配法Incremental revenue-allocation method增量单位时间学习模型Incremental unit-time learning model自变量Independent variable成本对象的间接成本Indirect costs of a cost object间接成本分配率Indirect-cost rate 间接制造成本Indirect manufacturing costs工业工程法Industrial engineering method, Work-measurement method通货膨胀Inflation价格差异Input-price variance, price variance, rate variance内制Insourcing检验点Inspection point管理会计师协会Institute of Management Accountants交互式控制系统Interactive control systems截距项Intercept中间产品Intermediate product内部失败成本Internal failure costs内含报酬率法Internal rate-of-return (IRR) method产品存货成本Inventoriable costs存货管理Inventory management投资Investment投资中心Investment center批次Job分批成本记录Job-cost record, job-cost sheet分批法Job-costing system联合成本Joint costs联产品Joint products即时制生产Just-in-time (JIT) production, lean production即时制采购Just-in-time (JIT) purchasing改进法预算Kaizen budgeting人工时间记录Labor-time record学习曲线Learning curve生命周期预算Life-cycle budgeting生命周期成本法Life-cycle costing业务管理Line management线形成本函数Linear cost function线性规划Linear programming主产品Main product自产/外购决策Make-or-buy decisions 管理会计Management accounting例外管理Management by exception 管理控制系统Management control system制造单元Manufacturing cells生产周期时间Manufacturing cycle time, Manufacturing lead time 分配的制造费用Manufacturing overhead allocated, Manufacturing overhead applied制造类企业Manufacturing-sector companies安全边际Margin of safety市场营销Marketing市场分额差异Market-share variance 市场规模差异Market-size variance全面预算Master budget全面预算生产能力利用Master-budget capacity utilization材料需求规划Materials requirements planning用料单Materials-requisition record商业类企业Merchandising-sector companies混合成本Mixed cost, semivariable cost 道德风险Moral hazard动机Motivation多重共线性Multicollinearity多变量回归Multiple regression净利润Net income净现值法Net present value (NPV) method净可实现值法Net realizable value (NPV) method名义回报率Nominal rate of return非线性成本函数Nonlinear cost function非价值增加成本Nonvalue-added cost 正常生产能力利用Normal capacity utilization正常成本法Normal costing正常毁损Normal spoilage目标函数Objective function准时表现On-time performance一次性特殊订单One-time-only special order经营预算Operating budget营业部门Operating department营业利润Operating income经营杠杆Operating leverage经营Operation经营成本核算系统Operation-costing system机会成本Opportunity cost资本机会成本Opportunity cost of capital采购订单成本Ordering costs 组织架构Organization structure结果Outcomes产出单位成本Output unit-level costs外部采购Outsourcing分配过多的间接成本Overabsorbed indirect costs, Overapplied indirect costs, overallocated indirect costs加班奖金Overtime premium帕累托图Pareto Diagram局部生产力Partial productivity回收期法Payback method最大负荷定价Peak-load pricing完全竞争市场Perfectly competitive market期间成本Period costs实物计量法Physical measure method计划Planning现实的生产能力Practical capacity掠夺性定价Predatory pricing预防成本Prevention costs转入成本Previous department costs, transferred-in costs价格折扣Price discount区别定价Price discrimination价格恢复构成Price-recovery component主要成本Prime costs预测报表Pro forma statements概率Probability概率分布Probability distribution问题解决Problem solving分步成本核算系统Process-costing system产品Product产品成本Product cost产品成本互补Product-cost cross-subsidization产品差异化Product differentiation产品生命周期Product life cycle产品组合决策Product mix decisions 成本高计的产品Product overcosting 产品支持成本Product-sustaining costs 成本少计的产品Product undercosting 生产Production生产部门Production department生产量水平Production-denominator level生产力Productivity 生产力构成Productivity component 利润中心Profit center按比例分配Proration采购订单提前量Purchasing-order lead time采购成本Purchasing costsPV图PV graph定性因素Qualitative factors质量Quality定量因素Quantitative factors真实回报率Real rate of return交互分配法Reciprocal allocation method, reciprocal method业务流程再造Reengineering精练化成本系统Refined costing system回归分析Regression analysis相关成本Relevant costs相关范围Relevant range相关收入Relevant revenues再订购点Reorder point要求的回报率Required rate of return 研发Research and development剩余收益Residual income剩余项Residual term责任会计Responsibility accounting 责任中心Responsibility center投资报酬率Return on investment收入分配Revenue allocation收入中心Revenue center收入动因Revenue driver收入对象Revenue object收入Revenues返工Rework合适规模Rightsizing安全库存Safety stock销售组合Sales mix销售组合差异Sales mix variance销售数量差异Sales-quantity variance 分离点销售价值法Sales value at splitoff method销售数额差异Sales-volume variance 业务记录Scorekeeping废料Scrap销售价格差异Selling-price variance 敏感性分析Sensitivity analysis可分离成本Separable costs 阶梯法Sequential allocation method, step-down allocation method, step-down method顺序追溯Sequential tracing服务部门Service department, supporting department服务类企业Service-sector companies 服务支持成本Service-sustaining costs 单变量回归Simple regression单一成本分配率法single-rate cost-allocation method, single-rate method 斜率系数Slope coefficient原始凭证Source document设定分析Specification analysis分离点Splitoff point毁损Spoilage人事管理Staff management单一个体成本分配法Stand-alone cost-allocation method单一个体收入分配法Stand-alone revenue-allocation method标准Standard标准成本Standard cost标准成本法Standard costing估计系数标准差Standard error of the estimation coefficient标准投入Standard input标准价格Standard price静态预算Static budget静态预算差异Static budget variance阶梯式成本函数Step cost function脱销成本Stockout costs战略成本管理Strategic cost management战略Strategy沉没成本Sunk costs超级变动成本法Super-variable costing, throughput costing供应链Supply chain单位目标成本Target cost per unit单位目标营业利润Target operating income per unit目标价格Target price目标投资回报率Target rate of return on investment理论生产能力Theoretical capacity约束理论Theory of constraints物料贡献Throughput contribution时间动因Time driver 货币时间价值Time value of money全要素生产力Total factor productivity (TFP)全部间接费用差异Total-overhead variance转移价格Transfer price触发点Trigger point不确定性Uncertainty分配不足的间接成本underabsorbed indirect costs, underapplied indirect costs, underallocated indirect costs不利差异Unfavorable variance单位成本Unit cost未用生产能力Unused capacity价值增加成本Value-added cost价值链Value chain价值工程Value engineering变动成本Variable cost变动成本法Variable costing变动间接费用效率差异Variable overhead efficiency variance变动间接费用弹性预算差异Variable overhead flexible-budget variance变动间接费用耗费差异Variable overhead spending variance差异Variance加权平均的分步法Weighted-averageprocess-costing method在产品存货Work-in-process inventory 在产品Work-in-process。
成本会计 英文术语知识讲解
成本会计英文术语成本会计中英文术语非正常毁损Abnormal spoilage生产成本法Absorption costing账户分析法Account analysis method 会计回报率Accounting rate of return 权责发生制下会计回报率Accrual accounting rate of return作业Activity作业基础的预算管理Activity-based budgeting作业成本法Activity-based costing作业管理Activity-based management 实际成本Actual cost实际成本法Actual costing调整分配率途径Adjusted allocation-rate approach允许的成本Allowable cost鉴定成本Appraisal costs拟构成本Artificial costs注意力导向Attention directing自治Autonomy平均成本Average cost平均等候时间Average waiting time 反冲成本法Backflush costing 平衡记分卡Balanced scorecard批次级成本Batch-level costs观念系统Belief systems标杆管理Benchmarking账面价值Book value瓶颈Bottleneck边界系统Boundary systems盈亏平衡点Breakeven point预算Budget预算成本Budgeted cost预算松弛Budgetary slack预算间接成本分配率Budgeted indirect-cost rate捆绑产品Bundled product业务功能成本Business function costs 副产品Byproducts资本预算Capital budgeting储囤成本Carrying costs现金预算Cash budget因果图Cause-and-effect diagram财务管理认证Certified in financial management仅供学习与交流，如有侵权请联系网站删除谢谢2注册管理会计师Certified management accountant财务总监Chief financial officer决定系数Coefficient of determination 共谋定价Collusive pricing共同成本Common cost完整往复成本Complete reciprocated costs合成单位Composite unit商讨会法Conference method遵循质量Conformance quality常数Constant固定毛利率NRV法Constant gross-margin percentage NRV method约束条件Constraint滚动预算Continuous budget, rolling budget贡献收益表Contribution income statement边际贡献Contribution margin单位边际贡献Contribution margin per unit边际贡献率Contribution margin percentage边际贡献比例Contribution margin ratio 控制Control控制图Control chart可控性Controllability可控成本Controllable cost主计长Controller加工成本Conversion costs成本Cost成本会计Cost accounting成本会计标准委员会Cost accounting standards board成本汇集Cost accumulation成本分配Cost allocation成本分配基础Cost-allocation base成本分配基础Cost-application base成本归集Cost assignment成本－收益权衡Cost-benefit approach 成本中心Cost center成本动因Cost driver成本估计Cost estimation成本函数Cost function成本层级Cost hierarchy成本流入Cost incurrence成本领先Cost leadership仅供学习与交流，如有侵权请联系网站删除谢谢3成本管理Cost management成本对象Cost object资本成本Cost of capital产品制造成本Cost of goods manufactured成本库Cost pool成本预测Cost predictions成本追溯Cost tracing质量成本Costs of quality, quality costs 本量利分析Cost-volume-profit (CVP) analysis累计平均时间学习模型Cumulative average-time learning model当前成本Current cost客户成本层级Customer cost hierarchy 客户生命周期成本Customer life-cycle costs客户盈利分析Customer-profitability analysis客户回应时间Customer-response time 客户服务Customer service分权Decentralization决策模型Decision model决策表Decision table 经营杠杆水平Degree of operating leverage分母水平Denominator level生产数量差异Denominator-level variance, Output-level overhead variance, Production-volume variance 因变量Dependent variable产品或服务设计Design of products, services, or processes设计质量Design quality设计锁定成本Designed-in costs, locked-in costs诊断控制系统Diagnostic control systems差异成本Differential cost差异收入Differential revenue直接分配法Direct allocation method直接成本法Direct costing成本对象的直接成本Direct costs of a cost object直接生产人工成本Direct manufacturing labor costs直接材料成本Direct material costs直接材料存货Direct material inventory直接材料混合差异Direct material mix variance仅供学习与交流，如有侵权请联系网站删除谢谢4直接材料产量差异Direct material yield variance直接法Direct method折现率Discount rate现金流量折现法Discounted cash flow (DCF) methods酌量性成本Discretionary costs发送Distribution减少规模Downsizing向下需求旋转Downward demand spiral双重定价Dual pricing双成本分配率法Dual-rate cost-allocation method, dual-rate method倾销Dumping次优化决策制定Dysfunctional decision making, Incongruent decision making, suboptimal decision making经济订单数量Economic order quantity (EOQ)经济增加值Economic value added有效性Effectiveness效率Efficiency效率差异Efficiency variance, usage variance努力Effort 技术成本Engineered costs约当产量Equivalent units事项Event预期货币价值Expected monetary value, expected value经验曲线Experience curve外部失败成本External failure cost设施支持成本Facility-sustaining costs 工厂间接费用Factory overhead costs有利差异Favorable variance反馈Feedback财务主管Finance director财务会计Financial accounting财务预算Financial budget财务计划模型Financial planning models产成品存货Finished goods inventory先进先出分步法First-in, first-out (FIFO) process-costing method固定成本Fixed cost固定间接费用弹性预算差异Fixed overhead flexible-budget variance固定间接费用耗费差异Fixed overhead spending variance弹性预算Flexible budget仅供学习与交流，如有侵权请联系网站删除谢谢5弹性预算差异Flexible-budget variance 产品全部成本Full costs of the product 目标一致性Goal congruence毛利率Gross margin percentage增长构成Growth component高低法High-low method同质的成本库Homogenous cost pool 基本报酬率Hurdle rate混合成本核算系统Hybrid costing system空置时间Idle time假设成本Imputed costs增量成本Incremental cost增量成本分配法Incremental cost-allocation method增量收入Incremental revenue增量收入分配法Incremental revenue-allocation method增量单位时间学习模型Incremental unit-time learning model自变量Independent variable成本对象的间接成本Indirect costs of a cost object间接成本分配率Indirect-cost rate 间接制造成本Indirect manufacturing costs工业工程法Industrial engineering method, Work-measurement method通货膨胀Inflation价格差异Input-price variance, price variance, rate variance内制Insourcing检验点Inspection point管理会计师协会Institute of Management Accountants交互式控制系统Interactive control systems截距项Intercept中间产品Intermediate product内部失败成本Internal failure costs内含报酬率法Internal rate-of-return (IRR) method产品存货成本Inventoriable costs存货管理Inventory management投资Investment投资中心Investment center批次Job分批成本记录Job-cost record, job-cost sheet分批法Job-costing system仅供学习与交流，如有侵权请联系网站删除谢谢6联合成本Joint costs联产品Joint products即时制生产Just-in-time (JIT) production, lean production即时制采购Just-in-time (JIT) purchasing改进法预算Kaizen budgeting人工时间记录Labor-time record学习曲线Learning curve生命周期预算Life-cycle budgeting生命周期成本法Life-cycle costing业务管理Line management线形成本函数Linear cost function线性规划Linear programming主产品Main product自产/外购决策Make-or-buy decisions 管理会计Management accounting例外管理Management by exception 管理控制系统Management control system制造单元Manufacturing cells生产周期时间Manufacturing cycle time, Manufacturing lead time 分配的制造费用Manufacturing overhead allocated, Manufacturing overhead applied制造类企业Manufacturing-sector companies安全边际Margin of safety市场营销Marketing市场分额差异Market-share variance 市场规模差异Market-size variance全面预算Master budget全面预算生产能力利用Master-budget capacity utilization材料需求规划Materials requirements planning用料单Materials-requisition record商业类企业Merchandising-sector companies混合成本Mixed cost, semivariable cost 道德风险Moral hazard动机Motivation多重共线性Multicollinearity多变量回归Multiple regression净利润Net income净现值法Net present value (NPV) method仅供学习与交流，如有侵权请联系网站删除谢谢7净可实现值法Net realizable value (NPV) method名义回报率Nominal rate of return非线性成本函数Nonlinear cost function非价值增加成本Nonvalue-added cost 正常生产能力利用Normal capacity utilization正常成本法Normal costing正常毁损Normal spoilage目标函数Objective function准时表现On-time performance一次性特殊订单One-time-only special order经营预算Operating budget营业部门Operating department营业利润Operating income经营杠杆Operating leverage经营Operation经营成本核算系统Operation-costing system机会成本Opportunity cost资本机会成本Opportunity cost of capital采购订单成本Ordering costs 组织架构Organization structure结果Outcomes产出单位成本Output unit-level costs外部采购Outsourcing分配过多的间接成本Overabsorbed indirect costs, Overapplied indirect costs, overallocated indirect costs加班奖金Overtime premium帕累托图Pareto Diagram局部生产力Partial productivity回收期法Payback method最大负荷定价Peak-load pricing完全竞争市场Perfectly competitive market期间成本Period costs实物计量法Physical measure method计划Planning现实的生产能力Practical capacity掠夺性定价Predatory pricing预防成本Prevention costs转入成本Previous department costs, transferred-in costs价格折扣Price discount区别定价Price discrimination仅供学习与交流，如有侵权请联系网站删除谢谢8价格恢复构成Price-recovery component主要成本Prime costs预测报表Pro forma statements概率Probability概率分布Probability distribution问题解决Problem solving分步成本核算系统Process-costing system产品Product产品成本Product cost产品成本互补Product-cost cross-subsidization产品差异化Product differentiation产品生命周期Product life cycle产品组合决策Product mix decisions 成本高计的产品Product overcosting 产品支持成本Product-sustaining costs 成本少计的产品Product undercosting 生产Production生产部门Production department生产量水平Production-denominator level生产力Productivity 生产力构成Productivity component 利润中心Profit center按比例分配Proration采购订单提前量Purchasing-order lead time采购成本Purchasing costsPV图PV graph定性因素Qualitative factors质量Quality定量因素Quantitative factors真实回报率Real rate of return交互分配法Reciprocal allocation method, reciprocal method业务流程再造Reengineering精练化成本系统Refined costing system回归分析Regression analysis相关成本Relevant costs相关范围Relevant range相关收入Relevant revenues再订购点Reorder point要求的回报率Required rate of return 研发Research and development剩余收益Residual income仅供学习与交流，如有侵权请联系网站删除谢谢9剩余项Residual term责任会计Responsibility accounting 责任中心Responsibility center投资报酬率Return on investment收入分配Revenue allocation收入中心Revenue center收入动因Revenue driver收入对象Revenue object收入Revenues返工Rework合适规模Rightsizing安全库存Safety stock销售组合Sales mix销售组合差异Sales mix variance销售数量差异Sales-quantity variance 分离点销售价值法Sales value at splitoff method销售数额差异Sales-volume variance 业务记录Scorekeeping废料Scrap销售价格差异Selling-price variance 敏感性分析Sensitivity analysis可分离成本Separable costs 阶梯法Sequential allocation method, step-down allocation method, step-down method顺序追溯Sequential tracing服务部门Service department, supporting department服务类企业Service-sector companies 服务支持成本Service-sustaining costs 单变量回归Simple regression单一成本分配率法single-rate cost-allocation method, single-rate method 斜率系数Slope coefficient原始凭证Source document设定分析Specification analysis分离点Splitoff point毁损Spoilage人事管理Staff management单一个体成本分配法Stand-alone cost-allocation method单一个体收入分配法Stand-alone revenue-allocation method标准Standard标准成本Standard cost标准成本法Standard costing仅供学习与交流，如有侵权请联系网站删除谢谢10估计系数标准差Standard error of the estimation coefficient标准投入Standard input标准价格Standard price静态预算Static budget静态预算差异Static budget variance阶梯式成本函数Step cost function脱销成本Stockout costs战略成本管理Strategic cost management战略Strategy沉没成本Sunk costs超级变动成本法Super-variable costing, throughput costing供应链Supply chain单位目标成本Target cost per unit单位目标营业利润Target operating income per unit目标价格Target price目标投资回报率Target rate of return on investment理论生产能力Theoretical capacity约束理论Theory of constraints物料贡献Throughput contribution时间动因Time driver 货币时间价值Time value of money全要素生产力Total factor productivity (TFP)全部间接费用差异Total-overhead variance转移价格Transfer price触发点Trigger point不确定性Uncertainty分配不足的间接成本underabsorbed indirect costs, underapplied indirect costs, underallocated indirect costs不利差异Unfavorable variance单位成本Unit cost未用生产能力Unused capacity价值增加成本Value-added cost价值链Value chain价值工程Value engineering变动成本Variable cost变动成本法Variable costing变动间接费用效率差异Variable overhead efficiency variance变动间接费用弹性预算差异Variable overhead flexible-budget variance变动间接费用耗费差异Variable overhead spending variance差异Variance加权平均的分步法Weighted-averageprocess-costing method在产品存货Work-in-process inventory 在产品Work-in-process。
会计名词术语表 中英对照
会计名词术语表中英对照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。
经济财务术语中英文对照
财务术语中英文对照一、会计与会计理论会计accounting决策人DecisionMaker投资人Investor股东Shareholder债权人Creditor财务会计FinancialAccounting管理会计ManagementAccounting负债Liability业主权益Owner'sEquity收入Revenue费用Expense收益Income亏损Loss历史成本原则CostPrinciple收入实现原则RevenuePrinciple配比原则MatchingPrinciple全面披露原则Full-disclosure(Reporting)Principle客观性原则ObjectivePrinciple一致性原则ConsistentPrinciple可比性原则ComparabilityPrinciple重大性原则MaterialityPrinciple稳健性原则ConservatismPrinciple权责发生制AccrualBasis现金收付制CashBasis财务报告FinancialReport流动资产Currentassets流动负债CurrentLiabilities长期负债Long-termLiabilities投入资本ContributedCapital库存现金Cashinhand流动资产Currentassets偿债基金Sinkingfund定额备用金Imprestpettycash支票Check(cheque)银行对帐单Bankstatement银行存款调节表Bankreconciliationstatement 在途存款Outstandingdeposit在途支票Outstandingcheck应付凭单Voucherspayable应收帐款Accountreceivable应收票据Notereceivable起运点交货价F.O.Bshippingpoint目的地交货价F.O.Bdestinationpoint商业折扣Tradediscount现金折扣Cashdiscount销售退回及折让Salesreturnandallowance坏帐费用Baddebtexpense备抵法Allowancemethod寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodicinventory永续盘存Perpetualinventory购货Purchase购货折让和折扣Purchaseallowanceanddiscounts 存货盈余或短缺Inventoryoveragesandshortages 分批认定法Specificidentification加权平均法Weightedaverage先进先出法First-in,first-outorFIFO后进先出法Lost-in,first-outorLIFO移动平均法Movingaverage成本或市价孰低法LowerofcostormarketorLCM市价Marketvalue重置成本Replacementcost可变现净值Netrealizablevalue上限Upperlimit下限Lowerlimit到期日Maturitydate到期值Maturityvalue直线摊销法Straight-Linemethodofamortization实际利息摊销法Effective-interestmethodofamortization--------------------------------------------------------- 六、固定资产固定资产PlantassetsorFixedassets原值Originalvalue预计使用年限Expectedusefullife预计残值Estimatedresidualvalue折旧费用Depreciationexpense累计折旧Accumulateddepreciation帐面价值Carryingvalue应提折旧成本Depreciationcost净值Netvalue在建工程Construction-in-process磨损Wearandtear过时Obsolescence直线法Straight-linemethod(SL)应付帐款Accountpayable应付票据Notespayable贴现票据Discountnotes长期负债一年内到期部分Currentmaturitiesoflong-termliabilities 应付股利Dividendspayable预收收益Prepaymentsbycustomers存入保证金Refundabledeposits应付费用Accrualexpense增值税valueaddedtax营业税Businesstax应付所得税Incometaxpayable应付奖金Bonusespayable产品质量担保负债Estimatedliabilitiesunderproductwarranties 赠品和兑换券Premiums,couponsandtradingstamps或有事项Contingency或有负债Contingent或有损失Losscontingencies或有利得Gaincontingencies永久性差异Permanentdifference折价Discount面值Parvalue直线法Straight-linemethod实际利率法Effectiveinterestmethod到期直接偿付Repaymentatmaturity提前偿付Repaymentatadvance偿债基金Sinkingfund长期应付票据Long-termnotespayable抵押借款Mortgageloan--------------------------------------------------十、业主权益权益Equity业主权益Owner'sequity股东权益Stockholder'sequity投入资本Contributedcapital缴入资本Paid-incapital股本Capitalstock资本公积Capitalsurplus留存收益Retainedearnings现金股利Cashdividend股票股利Stockdividend拨款appropriation------------------------------------------------------------ 十一、财务报表财务报表FinancialStatement资产负债表BalanceSheet收益表IncomeStatement帐户式AccountForm报告式ReportForm编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-step----------------------------------------------------------- 十二、财务状况变动表财务状况变动表中的现金基础SCFP.CashBasis（现金流量表）财务状况变动表中的营运资金基础SCFP.WorkingCapitalBasis存货周转率Inventoryturnover应收帐款周转率Accountsreceivableturnover流动比率Currentratio速动比率Quickratio酸性试验比率Acidtestratio------------------------------------------------------------ 十四、合并财务报表合并财务报表Consolidatedfinancialstatements吸收合并Merger创立合并Consolidation控股公司Parentcompany附属公司Subsidiarycompany少数股权Minorityinterest权益联营合并Poolingofinterest购买合并Combinationbypurchase权益法Equitymethod成本法Costmethod------------------------------------------------------------ 十五、物价变动中的会计计量一、资产类11001库存现金cashonhand21002银行存款bankdeposit51015其他货币资金othermonetarycapital91101交易性金融资产transactionmonetaryassets111121应收票据notesreceivable121122应收账款Accountreceivable131123预付账款accountprepaid141131应收股利dividendreceivable151132应收利息accruedinterestreceivable211231其他应收款accountsreceivable-others221241坏账准备haddebtsreserve281401材料采购procurementofmaterials291402在途物资materialsintransit301403原材料rawmaterials321406库存商品commoditystocks331407发出商品goodsintransitproductivelivingassetsaccumulateddepreciationexclusivelyforagriculture641623公益性生物资产农业专用non-profitlivingassetsexclusivelyforagriculture 651631油气资产石油天然气开采专用oilandgasassetsexclusivelyforoilandgasexploitation661632累计折耗石油天然气开采专用accumulateddepletionexclusivelyforoilandgasexploitation671701无形资产intangibleassets681702累计摊销accumulatedamortization691703无形资产减值准备intangibleassetsreductionreserve701711商誉businessreputation711801长期待摊费用long-termdeferredexpenses721811递延所得税资产deferredincometaxassets731901待处理财产损溢waitingassetsprofitandloss二、负债类debtgroup742001短期借款short-termloan812101交易性金融负债transactionfinancialliabilities 832201应付票据notespayable842202应付账款accountpayable1164002资本公积contributedsurplus1174101盈余公积earnedsurplus1194103本年利润profitforthecurrentyear1204104利润分配allocationofprofits1214201库存股treasurystock五、成本类1225001生产成本productioncost1235101制造费用costofproduction1245201劳务成本servicecost1255301研发支出researchanddevelopmentexpenditures1265401工程施工建造承包商专用engineeringconstructionexclusivelyforconstructioncontractor1275402工程结算建造承包商专用engineeringsettlementexclusivelyforconstructioncontractor1285403机械作业建造承包商专用mechanicaloperationexclusivelyforconstructioncontractor六、损益类1296001主营业务收入mainbusinessincomeaccountingprofit会计利润adverseselection逆向选择allocation配置allocationofresources资源配置allocativeefficiency配置效率antitrustlegislation反托拉斯法arcelasticity弧弹性assumption假设asymmetricinformation非对称性信息average平均averagecost平均成本averagecostpricing平均成本定价法averagefixedcost平均固定成本averageproductofcapital资本平均产量averageproductoflabour劳动平均产量averagerevenue平均收益averagetotalcost平均总成本averagevariablecost平均可变成本B12changeinsupply供给变化choice选择closedset闭集Coasetheorem科斯定理Cobb-Douglasproductionfunction柯布--道格拉斯生产函数cobwebmodel蛛网模型collectivebargaining集体协议工资collusion合谋commandeconomy指令经济commodity商品commoditycombination商品组合commoditymarket商品市场commodityspace商品空间commonproperty公用财产comparativestaticanalysis比较静态分析compensatedbudgetline补偿预算线compensateddemandfunction补偿需求函数compensationprinciples补偿原则compensatingvariationinincome收入补偿变量consumptionpossibilitycurve消费可能曲线consumptionpossibilityfrontier消费可能性前沿consumptionset消费集consumptionspace消费空间continuity连续性continuousfunction连续函数contractcurve契约曲线convex凸convexfunction凸函数convexpreference凸偏好convexset凸集corporation公司cost成本costbenefitanalysis成本收益分析costfunction成本函数costminimization成本最小化Cournotequilibrium古诺均衡Cournotmodel古诺模型cross-priceelasticity交叉价格弹性disequilibrium非均衡distribution分配divisionoflabour劳动分工duopoly双头垄断、双寡duality对偶durablegoods耐用品dynamicanalysis动态分析dynamicmodels动态模型E50economicagents经济行为者economiccost经济成本economicefficiency经济效率economicgoods经济物品economicman经济人economicmode经济模型economicprofit经济利润economicregulation经济调节economicrent经济租金exchange交换equivalentvariationinincome收入等价变量excess-capacitytheorem过度生产能力定理existence存在性existenceofgeneralequilibrium总体均衡的存在性expansionpaths扩展径expectation期望expectedutility期望效用expectedvalue期望值expenditure支出explicitcost显性成本externalbenefit外部收益externalcost外部成本externaleconomy外部经济externaldiseconomy外部不经济externalities外部性F24factor要素factordemand要素需求factormarket要素市场Giffengoods吉芬商品Giffen'sParadox吉芬之谜Ginicoefficient吉尼系数goldenrule黄金规则governmentfailure政府失败governmentregulation政府调控grandutilitypossibilitycurve总效用可能曲线grandutilitypossibilityfrontier总效用可能前沿H9heterogeneousproduct异质产品Hicks-kaldorwelfarecriterion希克斯－卡尔多福利标准homogeneity齐次性homogeneousdemandfunction齐次需求函数homogeneousproduct同质产品homogeneousproductionfunction齐次生产函数horizontalsummation水平和humancapital人力资本hypothesis假说I52industryequilibrium产业均衡industrysupplycurve产业供给曲线inelastic缺乏弹性的inferiorgoods劣品inflectionpoint拐点information信息informationcost信息成本initialcondition初始条件initialendowment初始禀赋innovation创新input投入input-output投入－产出institution制度institutionaleconomics制度经济学insurance保险intercept截距interest利息interestrate利息率intermediategoods中间产品least-costcombinationofinputs最低成本的投入组合leisure闲暇Leontiefproductionfunction里昂惕夫生产函数licenses许可证lineardemandfunction线性需求函数linearhomogeneity线性齐次性linearhomogeneousproductionfunction线性齐次生产函数longrun长期longrunaveragecost长期平均成本longrunequilibrium长期均衡longrunindustrysupplycurve长期产业供给曲线longrunmarginalcost长期边际成本longruntotalcost长期总成本Lorenzcurve洛伦兹曲线lossminimization损失极小化lumpsumtax一次性征税luxury奢侈品M45marketmechanism市场机制marketstructure市场结构marketseparation市场分割marketregulation市场调节marketshare市场份额markuppricing加减定价法Marshalliandemandfunction马歇尔需求函数maximization最大化microeconomics微观经济学minimumwage最低工资misallocationofresources资源误置mixedeconomy混合经济monopolisticcompetition垄断竞争monopolisticexploitation垄断剥削monopoly垄断，卖方垄断monopolyequilibrium垄断均衡monopolypricing垄断定价monopolyregulation垄断调控monopolyrents垄断租金optimalchoice最佳选择optimalconsumptionbundle消费束optimalresourceallocation最佳资源配置optimalscale最佳规模optimalsolution最优解optimization优化orderingofoptimization(social)preference （社会）偏好排序ordinalutility序数效用ordinarygoods一般品output产出outputelasticity产出弹性outputmaximization产出极大化P68parameter参数Paretocriterion帕累托标准Paretoefficiency帕累托效率Paretoimprovement帕累托改进Paretooptimality帕累托优化pricedifference价格差别pricediscrimination价格歧视priceelasticityofdemand需求价格弹性priceelasticityofsupply供给价格弹性pricefloor最低限价pricemaker价格制定者pricerigidity价格刚性priceseeker价格搜求者pricetaker价格接受者privatebenefit私人收益principal-agentissues委托－代理问题privatecost私人成本privategoods私人用品privateproperty私人财产producerequilibrium生产者均衡producertheory生产者论producttransformationcurve产品转换曲线productdifferentiation产品差异productgroup产品集团rationality理性reactionfunction反应函数regulation调节，调控relativeprice相对价格rent租金rentseeking寻租rentseekingeconomics寻租经济学resource资源resourceallocation资源配置returns报酬、回报returnstoscale规模报酬revealedpreference显示性偏好revenue收益revenuecurve收益曲线revenuefunction收益函数revenuemaximization收益最大化ridgeline脊线S43satiation饱和，满足space空间stability稳定性stableequilibrium稳定的均衡Stackelbergmodel斯塔克尔贝格模型staticanalysis静态分析stock存量stockmarket股票市场strategy策略subsidy补贴substitutes替代品substitutioneffect替代效应substitutionparameter替代参数sufficientcondition充分条件supplyschedule供给表Sweezymodel斯威齐模型symmetry对称性symmetryofinformation信息对称T16tangency相切valuejudge价值判断valueofmarginalproduct边际产量价值variablecost可变成本variableinput可变投入variables变量vector向量visiblehand看得见的手vulgareconomics庸俗经济学W8wagerate工资率Walrasgeneralequilibrium瓦尔拉斯总体均衡Walras'slaw瓦尔拉斯法则Wants需要Welfarecriterion福利标准Welfareeconomics福利经济学Welfarelosstriangle福利损失三角形Welfaremaximization福利最大化Z4zerocost零成本期货期权术语中英文对照一、期货1 Futuresmarket期货市场2 Futurescontract期货合约3 Financialfutures金融期货4 Commodityfutures商品期货5 Financialfuturescontract金融期货合约6 Currencyfuturescontract货币期货合约7 Interestratefuturescontract利率期货合约8 Stockindexfuturescontract股票指数期货合约34 Converge集聚（期货和现货价格）35 Swing变动（幅度），摆动，涨跌36 Crosshedge交叉套做37 Volatile易变的，不稳定的38 Volatilemarket不稳定的市场行情39 Marginmoney预收保证金，开设信用证保证金40 position头寸，交易部位，部位41 Longposition多头寸，买进的期货合同42 Shortposition空头43 Exchangeposition外汇头寸，外汇动态44 Interestposition利率头寸45 Swapposition调期汇率头寸46 Squareposition差额轧平（未抵冲的外汇买卖余额的轧平状况）47 Brokeragefirm经纪商（号）48 Securitybond保付单49 Post登记总帐，过帐50 Brokerage经纪业，付给经纪人的佣金51 FXfuturescontract外汇期货合约52 Foreigncurrencyfutures外汇期货78 Closingorder收市价订单79 Basisorder基差订单80 Corners垄断81 Outrightposition单笔头寸82 Directhedging直接套做83 Indirecthedging间接套做84 Shorthedging空头套做85 Longarbitrage多头套做86 Backspreads反套利87 Margincall保证金统治88 Pricediscovery价格发现二、期权1 Option期权，选择权，买卖期权2 Callandputoptions买入期权和卖出期权3 Optionbuyer期权的买方4 Optionseller期权的卖方5 Underlyingsecurities标的证券6 Exerciseprice,strikingprice履约价格，认购价格7 Optionfee=optionpremiumorpremiumonoption期权费33 Out-of-the-money无内在价值的期权34 In-the-money有内在价值的期权35 At-the-money平值期权36 Cropup(out)出现，呈现37 Cap带利率上限的期权38 Floor带利率下限的期权39 Floortrader交易员40 Break-even不亏不盈，收支相抵41 Asymmetry不对称42 Symmetry对称43 Sellforward远期卖出44 Up-frontfee预付费用，先期费用45 Changehands交换，换手46 Contractualvalue合同价格47 Over-the-counter场外的，不同过交易所的48 Customize按顾客要求制作49 Futuresmargin期货保证金50 Initialmargin初始保证金51 Openposition头寸77 Optionpurchaseprice期权的购进价格78 Optionsonfuturescontract期货合同的期权交易79 Forwardswap远期掉期80 Swaprate掉期率81 Risktransformation风险转移82 Contractsize合约容量83 Dailylimit每日涨跌停板84 Doubleoption双向期权三、市场1 Physicaltrading现货交易2 Arbitrage市场间套利3 BasisPrice/StrikePrice基本价格，履约价格4 Bear卖空者，看跌者5 Bearmarket空头市场，熊市6 Bullmarket7 Bottom底价：某时间段内的最低价8 Peak 高价：某时间段的最高价9 Businessday交易日10 Primarymarket初级市场36 European-styleoptions欧式期权37 Arbitration仲裁38 Assignment转让39 Averagedailyvolume平均每日交易量40 Boardoftrade交易委员会41 Breakeven平衡点（收支相抵）42 Brokerage/Commission佣金43 Brokeragehouse经纪行44 Buytoclose 买进平仓45 Buytoopen买入建仓46 Cancelingorder取消订单47 Clearingfee结算费48 Close收盘、收市49 Closingprice收盘价50 Coupon票面利率51 Customermargin客户保证金52 Dailytradinglimits日交易限制53 Daytrader当日交易者54 Deferred延期80 Mark-to-market逐日结算81 Marketorder市价委托单82 Marketsegment市场划分83 Marketvalue市场价值84 Matchedtrade配对交易85 Maturity到期期间86 Noticeday通知日87 Positionlimit持仓限额88 Purchasingpower购买力89 Quotation报价90 Referenceprice参考价格91 Resistanceline阻力线92 Retracement背离93 Supportline支撑线94 Symbol符号95 Targetprice目标价格96 Tradebalance贸易收支97 Treasurybill美国短期国债98 Variablelimit可变限度。
会计专业专业术语中英文对照
会计专业专业术语中英文对照一、会计与会计理论会计 accounting决策人 Decision Maker投资人 Investor股东 Shareholder债权人 Creditor财务会计 Financial Accounting管理会计 Management Accounting成本会计 Cost Accounting私业会计 Private Accounting公众会计 Public Accounting注册会计师 CPA Certified Public Accountant国际会计准则委员会 IASC美国注册会计师协会 AICPA财务会计准则委员会 FASB管理会计协会 IMA美国会计学会 AAA税务稽核署 IRS独资企业 Proprietorship合伙人企业 Partnership公司 Corporation会计目标 Accounting Objectives会计假设 Accounting Assumptions会计要素 Accounting Elements会计原则 Accounting Principles会计实务过程 Accounting Procedures财务报表 Financial Statements财务分析Financial Analysis会计主体假设 Separate-entity Assumption货币计量假设 Unit-of-measure Assumption持续经营假设 Continuity(Going-concern) Assumption会计分期假设 Time-period Assumption资产 Asset负债 Liability业主权益 Owner's Equity收入 Revenue费用 Expense收益 Income亏损 Loss历史成本原则 Cost Principle收入实现原则 Revenue Principle配比原则 Matching Principle全面披露原则 Full-disclosure (Reporting) Principle 客观性原则 Objective Principle一致性原则 Consistent Principle可比性原则 Comparability Principle重大性原则 Materiality Principle稳健性原则 Conservatism Principle权责发生制 Accrual Basis现金收付制 Cash Basis财务报告 Financial Report流动资产 Current assets流动负债 Current Liabilities长期负债 Long-term Liabilities投入资本 Contributed Capital留存收益 Retained Earning二、会计循环会计循环 Accounting Procedure/Cycle会计信息系统 Accounting information System帐户 Ledger会计科目 Account会计分录 Journal entry原始凭证 Source Document日记帐 Journal总分类帐 General Ledger明细分类帐 Subsidiary Ledger试算平衡 Trial Balance现金收款日记帐 Cash receipt journal现金付款日记帐 Cash disbursements journal销售日记帐 Sales Journal购货日记帐 Purchase Journal普通日记帐 General Journal工作底稿 Worksheet调整分录 Adjusting entries结帐 Closing entries三、现金与应收账款现金 Cash银行存款 Cash in bank库存现金 Cash in hand流动资产 Current assets偿债基金 Sinking fund定额备用金 Imprest petty cash支票 Check(cheque)银行对帐单 Bank statement银行存款调节表 Bank reconciliation statement 在途存款 Outstanding deposit在途支票 Outstanding check应付凭单 Vouchers payable应收帐款 Account receivable应收票据 Note receivable起运点交货价 F.O.B shipping point目的地交货价 F.O.B destination point商业折扣 Trade discount现金折扣 Cash discount销售退回及折让 Sales return and allowance坏帐费用 Bad debt expense备抵法 Allowance method备抵坏帐 Bad debt allowance损益表法 Income statement approach资产负债表法 Balance sheet approach帐龄分析法 Aging analysis method直接冲销法 Direct write-off method带息票据 Interest bearing note不带息票据 Non-interest bearing note出票人 Maker受款人 Payee本金 Principal利息率 Interest rate到期日 Maturity date本票 Promissory note贴现 Discount背书 Endorse拒付费 Protest fee com四、存货存货 Inventory商品存货 Merchandise inventory产成品存货 Finished goods inventory在产品存货 Work in process inventory原材料存货 Raw materials inventory起运地离岸价格 F.O.B shipping point目的地抵岸价格 F.O.B destination寄销 Consignment寄销人 Consignor承销人 Consignee定期盘存 Periodic inventory永续盘存 Perpetual inventory购货 Purchase购货折让和折扣 Purchase allowance and discounts 存货盈余或短缺 Inventory overages and shortages 分批认定法 Specific identification加权平均法 Weighted average先进先出法 First-in, first-out or FIFO后进先出法 Lost-in, first-out or LIFO移动平均法 Moving average成本或市价孰低法 Lower of cost or market or LCM 市价 Market value重置成本 Replacement cost可变现净值 Net realizable value上限 Upper limit下限 Lower limit毛利法 Gross margin method零售价格法 Retail method成本率 Cost ratio五、长期投资长期投资 Long-term investment长期股票投资 Investment on stocks长期债券投资 Investment on bonds成本法 Cost method权益法 Equity method合并法 Consolidation method股利宣布日 Declaration date股权登记日 Date of record除息日 Ex-dividend date付息日 Payment date债券面值 Face value, Par value债券折价 Discount on bonds债券溢价 Premium on bonds票面利率 Contract interest rate, stated rate市场利率 Market interest ratio, Effective rate普通股 Common Stock优先股 Preferred Stock现金股利 Cash dividends股票股利 Stock dividends清算股利 Liquidating dividends到期日 Maturity date到期值 Maturity value直线摊销法 Straight-Line method of amortization实际利息摊销法 Effective-interest method of amortization 六、固定资产固定资产 Plant assets or Fixed assets原值 Original value预计使用年限 Expected useful life预计残值 Estimated residual value折旧费用 Depreciation expense累计折旧 Accumulated depreciation帐面价值 Carrying value应提折旧成本 Depreciation cost净值 Net value在建工程 Construction-in-process磨损 Wear and tear过时 Obsolescence直线法 Straight-line method (SL)工作量法 Units-of-production method (UOP)加速折旧法 Accelerated depreciation method双倍余额递减法 Double-declining balance method (DDB)年数总和法 Sum-of-the-years-digits method (SYD)以旧换新 Trade in经营租赁 Operating lease融资租赁 Capital lease廉价购买权 Bargain purchase option (BPO)资产负债表外筹资 Off-balance-sheet financing最低租赁付款额 Minimum lease payments七、无形资产无形资产 Intangible assets专利权 Patents商标权 Trademarks, Trade names著作权 Copyrights特许权或专营权 Franchises商誉 Goodwill开办费 Organization cost租赁权 Leasehold摊销 Amortization八、流动负债负债 Liability流动负债 Current liability应付帐款 Account payable应付票据 Notes payable贴现票据 Discount notes长期负债一年内到期部分 Current maturities of long-term liabilities 应付股利 Dividends payable预收收益 Prepayments by customers存入保证金 Refundable deposits应付费用 Accrual expense增值税 value added tax营业税 Business tax应付所得税 Income tax payable应付奖金 Bonuses payable产品质量担保负债 Estimated liabilities under product warranties赠品和兑换券 Premiums, coupons and trading stamps或有事项 Contingency或有负债 Contingent或有损失 Loss contingencies或有利得 Gain contingencies永久性差异 Permanent difference时间性差异 Timing difference应付税款法 Taxes payable method纳税影响会计法 Tax effect accounting method递延所得税负债法 Deferred income tax liability method 九、长期负债长期负债 Long-term Liabilities应付公司债券 Bonds payable有担保品的公司债券 Secured Bonds抵押公司债券 Mortgage Bonds保证公司债券 Guaranteed Bonds信用公司债券 Debenture Bonds一次还本公司债券 Term Bonds分期还本公司债券 Serial Bonds可转换公司债券 Convertible Bonds可赎回公司债券 Callable Bonds可要求公司债券 Redeemable Bonds记名公司债券 Registered Bonds无记名公司债券 Coupon Bonds普通公司债券 Ordinary Bonds收益公司债券 Income Bonds名义利率，票面利率 Nominal rate实际利率 Actual rate有效利率 Effective rate溢价 Premium折价 Discount面值 Par value直线法 Straight-line method实际利率法 Effective interest method到期直接偿付 Repayment at maturity提前偿付 Repayment at advance偿债基金 Sinking fund长期应付票据 Long-term notes payable抵押借款 Mortgage loan十、业主权益权益 Equity业主权益 Owner's equity股东权益 Stockholder's equity投入资本 Contributed capital缴入资本 Paid-in capital股本 Capital stock资本公积 Capital surplus留存收益 Retained earnings核定股本 Authorized capital stock实收资本 Issued capital stock发行在外股本 Outstanding capital stock库藏股 Treasury stock普通股 Common stock优先股 Preferred stock累积优先股 Cumulative preferred stock非累积优先股 Noncumulative preferred stock完全参加优先股 Fully participating preferred stock部分参加优先股 Partially participating preferred stock非部分参加优先股 Nonpartially participating preferred stock 现金发行 Issuance for cash非现金发行 Issuance for noncash consideration股票的合并发行 Lump-sum sales of stock发行成本 Issuance cost成本法 Cost method面值法 Par value method捐赠资本 Donated capital盈余分配 Distribution of earnings股利 Dividend股利政策 Dividend policy宣布日 Date of declaration股权登记日 Date of record除息日 Ex-dividend date股利支付日 Date of payment现金股利 Cash dividend股票股利 Stock dividend拨款 appropriation十一、财务报表财务报表 Financial Statement资产负债表 Balance Sheet收益表 Income Statement帐户式 Account Form报告式 Report Form编制（报表） Prepare工作底稿 Worksheet多步式 Multi-step单步式 Single-step十二、财务状况变动表财务状况变动表中的现金基础 SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础 SCFP.Working Capital Basis （资金来源与运用表）营运资金 Working Capital全部资源概念 All-resources concept直接交换业务 Direct exchanges正常营业活动 Normal operating activities财务活动 Financing activities投资活动 Investing activities十三、财务报表分析财务报表分析 Analysis of financial statements比较财务报表 Comparative financial statements趋势百分比 Trend percentage比率 Ratios普通股每股收益 Earnings per share of common stock股利收益率 Dividend yield ratio价益比 Price-earnings ratio普通股每股帐面价值 Book value per share of common stock 资本报酬率 Return on investment总资产报酬率 Return on total asset债券收益率 Yield rate on bonds已获利息倍数 Number of times interest earned债券比率 Debt ratio优先股收益率 Yield rate on preferred stock营运资本 Working Capital周转 Turnover存货周转率 Inventory turnover应收帐款周转率 Accounts receivable turnover流动比率 Current ratio速动比率 Quick ratio酸性试验比率 Acid test ratio十四、合并财务报表合并财务报表 Consolidated financial statements吸收合并 Merger创立合并 Consolidation控股公司 Parent company附属公司 Subsidiary company少数股权 Minority interest权益联营合并 Pooling of interest购买合并 Combination by purchase权益法 Equity method成本法 Cost method十五、物价变动中的会计计量物价变动之会计 Price-level changes accounting一般物价水平会计 General price-level accounting货币购买力会计 Purchasing-power accounting统一币值会计 Constant dollar accounting历史成本 Historical cost现行价值会计 Current value accounting现行成本 Current cost重置成本 Replacement cost物价指数 Price-level index国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) 消费物价指数 Consumer price index (or CPI)批发物价指数 Wholesale price index货币性资产 Monetary assets货币性负债 Monetary liabilities货币购买力损益 Purchasing-power gains or losses资产持有损益 Holding gains or losses未实现的资产持有损益 Unrealized holding gains or losses。
会计专业专业术语中英文对照
会计专业专业术语中英文对照一、会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate—entity Assumption货币计量假设Unit—of-measure Assumption持续经营假设Continuity（Going—concern) Assumption会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owner's Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure (Reporting）Principle 客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long—term Liabilities投入资本Contributed Capital留存收益Retained Earning二、会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System帐户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General Ledger明细分类帐Subsidiary Ledger试算平衡Trial Balance现金收款日记帐Cash receipt journal现金付款日记帐Cash disbursements journal销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录Adjusting entries结帐Closing entries三、现金与应收账款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check（cheque）银行对帐单Bank statement银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价F。
成本会计_英文术语
成本会计中英文术语非正常毁损Abnormal spoilage生产成本法Absorption costing账户分析法Account analysis method会计回报率Accounting rate of return权责发生制下会计回报率Accrual accounting rate of return作业Activity作业基础的预算管理Activity-based budgeting作业成本法Activity-based costing作业管理Activity-based management实际成本Actual cost实际成本法Actual costing调整分配率途径Adjusted allocation-rate approach允许的成本Allowable cost鉴定成本Appraisal costs拟构成本Artificial costs注意力导向Attention directing自治Autonomy平均成本Average cost平均等候时间Average waiting time反冲成本法Backflush costing平衡记分卡Balanced scorecard批次级成本Batch-level costs观念系统Belief systems标杆管理Benchmarking账面价值Book value瓶颈Bottleneck边界系统Boundary systems盈亏平衡点Breakeven point预算Budget预算成本Budgeted cost预算松弛Budgetary slack预算间接成本分配率Budgeted indirect-cost rate捆绑产品Bundled product业务功能成本Business function costs副产品Byproducts资本预算Capital budgeting储囤成本Carrying costs现金预算Cash budget 因果图Cause-and-effect diagram财务管理认证Certified in financial management注册管理会计师Certified management accountant财务总监Chief financial officer决定系数Coefficient of determination共谋定价Collusive pricing共同成本Common cost完整往复成本Complete reciprocated costs 合成单位Composite unit商讨会法Conference method遵循质量Conformance quality常数Constant固定毛利率NRV法Constant gross-margin percentage NRV method约束条件Constraint滚动预算Continuous budget, rolling budget 贡献收益表Contribution income statement 边际贡献Contribution margin单位边际贡献Contribution margin per unit 边际贡献率Contribution margin percentage 边际贡献比例Contribution margin ratio控制Control控制图Control chart可控性Controllability可控成本Controllable cost主计长Controller加工成本Conversion costs成本Cost成本会计Cost accounting成本会计标准委员会Cost accounting standards board成本汇集Cost accumulation成本分配Cost allocation成本分配基础Cost-allocation base成本分配基础Cost-application base成本归集Cost assignment成本－收益权衡Cost-benefit approach成本中心Cost center成本动因Cost driver成本估计Cost estimation成本函数Cost function成本层级Cost hierarchy成本流入Cost incurrence成本领先Cost leadership成本管理Cost management成本对象Cost object资本成本Cost of capital产品制造成本Cost of goods manufactured成本库Cost pool成本预测Cost predictions成本追溯Cost tracing质量成本Costs of quality, quality costs本量利分析Cost-volume-profit (CVP) analysis累计平均时间学习模型Cumulative average-time learning model当前成本Current cost客户成本层级Customer cost hierarchy客户生命周期成本Customer life-cycle costs 客户盈利分析Customer-profitability analysis 客户回应时间Customer-response time客户服务Customer service分权Decentralization决策模型Decision model决策表Decision table经营杠杆水平Degree of operating leverage 分母水平Denominator level生产数量差异Denominator-level variance, Output-level overhead variance,Production-volume variance因变量Dependent variable产品或服务设计Design of products, services, or processes设计质量Design quality设计锁定成本Designed-in costs, locked-in costs诊断控制系统Diagnostic control systems差异成本Differential cost差异收入Differential revenue直接分配法Direct allocation method直接成本法Direct costing成本对象的直接成本Direct costs of a cost object直接生产人工成本Direct manufacturing labor costs直接材料成本Direct material costs 直接材料存货Direct material inventory直接材料混合差异Direct material mix variance直接材料产量差异Direct material yield variance直接法Direct method折现率Discount rate现金流量折现法Discounted cash flow (DCF) methods酌量性成本Discretionary costs发送Distribution减少规模Downsizing向下需求旋转Downward demand spiral双重定价Dual pricing双成本分配率法Dual-rate cost-allocation method, dual-rate method倾销Dumping次优化决策制定Dysfunctional decision making, Incongruent decision making, suboptimal decision making经济订单数量Economic order quantity (EOQ)经济增加值Economic value added有效性Effectiveness效率Efficiency效率差异Efficiency variance, usage variance 努力Effort技术成本Engineered costs约当产量Equivalent units事项Event预期货币价值Expected monetary value, expected value经验曲线Experience curve外部失败成本External failure cost设施支持成本Facility-sustaining costs工厂间接费用Factory overhead costs有利差异Favorable variance反馈Feedback财务主管Finance director财务会计Financial accounting财务预算Financial budget财务计划模型Financial planning models产成品存货Finished goods inventory先进先出分步法First-in, first-out (FIFO)process-costing method固定成本Fixed cost固定间接费用弹性预算差异Fixed overhead flexible-budget variance固定间接费用耗费差异Fixed overhead spending variance弹性预算Flexible budget弹性预算差异Flexible-budget variance产品全部成本Full costs of the product目标一致性Goal congruence毛利率Gross margin percentage增长构成Growth component高低法High-low method同质的成本库Homogenous cost pool基本报酬率Hurdle rate混合成本核算系统Hybrid costing system空置时间Idle time假设成本Imputed costs增量成本Incremental cost增量成本分配法Incremental cost-allocation method增量收入Incremental revenue增量收入分配法Incrementalrevenue-allocation method增量单位时间学习模型Incrementalunit-time learning model自变量Independent variable成本对象的间接成本Indirect costs of a cost object间接成本分配率Indirect-cost rate间接制造成本Indirect manufacturing costs 工业工程法Industrial engineering method, Work-measurement method通货膨胀Inflation价格差异Input-price variance, price variance, rate variance内制Insourcing检验点Inspection point管理会计师协会Institute of Management Accountants交互式控制系统Interactive control systems 截距项Intercept中间产品Intermediate product内部失败成本Internal failure costs 内含报酬率法Internal rate-of-return (IRR) method产品存货成本Inventoriable costs存货管理Inventory management投资Investment投资中心Investment center批次Job分批成本记录Job-cost record, job-cost sheet 分批法Job-costing system联合成本Joint costs联产品Joint products即时制生产Just-in-time (JIT) production, lean production即时制采购Just-in-time (JIT) purchasing改进法预算Kaizen budgeting人工时间记录Labor-time record学习曲线Learning curve生命周期预算Life-cycle budgeting生命周期成本法Life-cycle costing业务管理Line management线形成本函数Linear cost function线性规划Linear programming主产品Main product自产/外购决策Make-or-buy decisions管理会计Management accounting例外管理Management by exception管理控制系统Management control system 制造单元Manufacturing cells生产周期时间Manufacturing cycle time, Manufacturing lead time分配的制造费用Manufacturing overhead allocated, Manufacturing overhead applied制造类企业Manufacturing-sector companies 安全边际Margin of safety市场营销Marketing市场分额差异Market-share variance市场规模差异Market-size variance全面预算Master budget全面预算生产能力利用Master-budget capacity utilization材料需求规划Materials requirements planning用料单Materials-requisition record商业类企业Merchandising-sector companies混合成本Mixed cost, semivariable cost道德风险Moral hazard动机Motivation多重共线性Multicollinearity多变量回归Multiple regression净利润Net income净现值法Net present value (NPV) method 净可实现值法Net realizable value (NPV) method名义回报率Nominal rate of return非线性成本函数Nonlinear cost function非价值增加成本Nonvalue-added cost正常生产能力利用Normal capacity utilization正常成本法Normal costing正常毁损Normal spoilage目标函数Objective function准时表现On-time performance一次性特殊订单One-time-only special order 经营预算Operating budget营业部门Operating department营业利润Operating income经营杠杆Operating leverage经营Operation经营成本核算系统Operation-costing system 机会成本Opportunity cost资本机会成本Opportunity cost of capital采购订单成本Ordering costs组织架构Organization structure结果Outcomes产出单位成本Output unit-level costs外部采购Outsourcing分配过多的间接成本Overabsorbed indirect costs, Overapplied indirect costs, overallocated indirect costs加班奖金Overtime premium帕累托图Pareto Diagram局部生产力Partial productivity回收期法Payback method最大负荷定价Peak-load pricing完全竞争市场Perfectly competitive market 期间成本Period costs实物计量法Physical measure method计划Planning 现实的生产能力Practical capacity掠夺性定价Predatory pricing预防成本Prevention costs转入成本Previous department costs, transferred-in costs价格折扣Price discount区别定价Price discrimination价格恢复构成Price-recovery component主要成本Prime costs预测报表Pro forma statements概率Probability概率分布Probability distribution问题解决Problem solving分步成本核算系统Process-costing system 产品Product产品成本Product cost产品成本互补Product-costcross-subsidization产品差异化Product differentiation产品生命周期Product life cycle产品组合决策Product mix decisions成本高计的产品Product overcosting产品支持成本Product-sustaining costs成本少计的产品Product undercosting生产Production生产部门Production department生产量水平Production-denominator level 生产力Productivity生产力构成Productivity component利润中心Profit center按比例分配Proration采购订单提前量Purchasing-order lead time 采购成本Purchasing costsPV图PV graph定性因素Qualitative factors质量Quality定量因素Quantitative factors真实回报率Real rate of return交互分配法Reciprocal allocation method, reciprocal method业务流程再造Reengineering精练化成本系统Refined costing system回归分析Regression analysis相关成本Relevant costs相关范围Relevant range相关收入Relevant revenues再订购点Reorder point要求的回报率Required rate of return研发Research and development剩余收益Residual income剩余项Residual term责任会计Responsibility accounting责任中心Responsibility center投资报酬率Return on investment收入分配Revenue allocation收入中心Revenue center收入动因Revenue driver收入对象Revenue object收入Revenues返工Rework合适规模Rightsizing安全库存Safety stock销售组合Sales mix销售组合差异Sales mix variance销售数量差异Sales-quantity variance分离点销售价值法Sales value at splitoff method销售数额差异Sales-volume variance业务记录Scorekeeping废料Scrap销售价格差异Selling-price variance敏感性分析Sensitivity analysis可分离成本Separable costs阶梯法Sequential allocation method,step-down allocation method, step-down method顺序追溯Sequential tracing服务部门Service department, supporting department服务类企业Service-sector companies服务支持成本Service-sustaining costs单变量回归Simple regression单一成本分配率法single-rate cost-allocation method, single-rate method斜率系数Slope coefficient原始凭证Source document设定分析Specification analysis分离点Splitoff point 毁损Spoilage人事管理Staff management单一个体成本分配法Stand-alonecost-allocation method单一个体收入分配法Stand-alonerevenue-allocation method标准Standard标准成本Standard cost标准成本法Standard costing估计系数标准差Standard error of the estimation coefficient标准投入Standard input标准价格Standard price静态预算Static budget静态预算差异Static budget variance阶梯式成本函数Step cost function脱销成本Stockout costs战略成本管理Strategic cost management战略Strategy沉没成本Sunk costs超级变动成本法Super-variable costing, throughput costing供应链Supply chain单位目标成本Target cost per unit单位目标营业利润Target operating income per unit目标价格Target price目标投资回报率Target rate of return on investment理论生产能力Theoretical capacity约束理论Theory of constraints物料贡献Throughput contribution时间动因Time driver货币时间价值Time value of money全要素生产力Total factor productivity (TFP) 全部间接费用差异Total-overhead variance 转移价格Transfer price触发点Trigger point不确定性Uncertainty分配不足的间接成本underabsorbed indirect costs, underapplied indirect costs, underallocated indirect costs不利差异Unfavorable variance单位成本Unit cost未用生产能力Unused capacity价值增加成本Value-added cost价值链Value chain价值工程Value engineering变动成本Variable cost变动成本法Variable costing变动间接费用效率差异Variable overhead efficiency variance变动间接费用弹性预算差异Variable overhead flexible-budget variance变动间接费用耗费差异Variable overhead spending variance差异Variance加权平均的分步法Weighted-average process-costing method在产品存货Work-in-process inventory在产品Work-in-process。
成本会计用英语怎么说
成本会计用英语怎么说成本会计的英语说法1：cost accounting成本会计的英语说法2：costing accountant成本会计相关英语表达：成本会计师 cost accountant制造成本会计 manufacturing account标准项目成本会计 standard project cost accounting成本会计制度 cost accounting system成本会计系统 cost accounting system成本会计学习 cost accounting learning成本会计的英语例句：1. cost accounting systems provide timely unit product costs through the use of perpetual inventory procedures.成本会计系统通过使用永续盘存制定期提供产品的单位成本.2. experience in auditing, cost accounting and taxation is necessary.须有审计、成本会计和税务方面的经验.3. this is the current cost of a new accounting requirements.这对现行的成本会计提出了新的要求.4. cost accounting analyzes a business's costs to help managers control expenses.成本会计分析企业的成本以帮助经理控制开支.5. on that score the old system of historic - cost accounting was worse.基于以上那点,那么传统的历史成本会计模式更糟糕.6. owing to this , the part includes source document designing, account book designing, cost report designing.根据作业成本会计的特点, 账表体系主要有凭证设计、账簿设置和报表体系.7. occupational experience experience in auditing, cost accounting and taxation.有审计、成本会计和税务方面的经验.8. chapter five emphasizes on the applicability of abc accounting in our country.第五部分着重于作业成本会计在我国的适用性探讨.9. cost accounting for the selection, development is based on economic concerns.成本会计的产生、发展正是基于对经济效益的关注.10. summary : accounting cost accounting is a relatively independent branches.成本会计是会计学相对独立的一个分支学科.11. explain the nature and purpose of cost accounting.解释成本会计的性质和目的.12. b .1.5 is a cost accounting method in use?采用了成本会计方法吗 ?13. explain, apply and evaluate cost accounting techniques.解释, 运用和评估成本会计的技能.14. b : what is job - order cost accounting?学生 b: 什么是分批生产成本会计?15. active model for developing xjcw accounting management system.关于建立交通运输重置成本会计的构想.。
会计术语中英对照+中文解释
Consolidated financial statements（合并财务报表）：因母公司与子公司合并而编制的财务报表。
Consolidation（创立合并）：通过将两个或更多现存企业资产和负债的转移创造一个新的企业，而原企业注销。
Balan产、负债和所有者权益状况的财务报表。
Balanced scorecard（平衡记分卡）：通过财务和非财务手段反映企业多元化经营业绩的评估方法。
Bank reconciliation（银行存款余额调节表）：对于银行对账单中现金余额与企业现金账户中现金余额之间存在差异的项目进行详细分析。
Combination strategy（混合战略）：包括低成本战略和差异化战略的企业战略。
Common stock（普通股）：当只发行一种股票时公司流通在外的股票。
Common-size statement（通用报表）：财务报表的一种形式，报表中所有的项目都只以相对数列示。
Component（成分；组成部分）：被确认为资产、并在预计使用年限内计提折旧的固定资产的有形组成部分。
Clearing account(清理账户)：“收益汇总”账户的另一种叫法，因为它具有清理收入和费用账户余额的作用。
Closing entries（结账分录）：所有收入、费用和提款账户的余额都结转到所有者资本账户。
Closing process（结账程序）：将收入、费用账户的余额结转到收益汇总账户，使这些临时性账户的余额为零，再将收益汇总账户余额和业主提款账户转入所有者资本账户的结转过程。
Cash short and over account（现金余缺账户）：记录由于现金销售收款或找零时发生错误而引起的库存现金与期初现金加上现销收款之间差额的账户。
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 institutes’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 appropriation）dsa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）。
成本会计术语及英文表述
成本会计术语及英文表述成本会计直接人工成本差异d ir ec t la b or v ar ia nc e直接材料成本差异d ir ec t m at er ia l va r ia nc e在产品计价w o rk-in-p roc ess c ost in g联产品成本计算jo in t pr od uc ts c ost in g生产成本汇总程序ac c um u la t ion pr oc ess o f p ro duc t ion c ost 制造费用差异m an uf ac t ur in g ex p ens es v ar ia nc e实际成本与估计成本ac t ua l c o st a nd es t ima t ed c ost工资费用分配s a la ry c osts a llo c at io n成本曲线c os t c u rv e农业生产成本a gr ic u ltu r e p ro duc t ion c ost原始成本和重置成本or ig in a l c ost a nd r ep lac e m en t c os t直接成本与间接成本d ir ec t c ost a n d ind ir ec t c ost可控成本c o nt ro lla b le c o st制造费用分配m an uf ac t ur in g ex p ens es a llo c a t io n理论成本与应用成本t h eo ry c ost a nd pr ac t ic e c os t辅助生产成本分配au x ilia r y pro d uc t io n c os t a lloc at io n成本控制程序pr oc e d ur e o f c os t c o nt ro l成本记录c os t en tr y, c os t r ec ord e r c os t ag e nd a成本计算分批法jo b c ost in g me th o d成本控制方法c ost c on tr o l m et ho d生产费用要素e le m en ts of pro d uc t io n ex p ens es历史成本与未来成本h is tor ic a l c ost a nd fu tu re c ost可避免成本与不可避免成本a v o ida b le c ost a n d u n av o id ab le c os t 成本计算期c o st p er io d平均成本与个别成本av er a g e c os t an d in d iv idu a l c os t社会成本s oc iet y c os t铁路运输成本ra ila g e c os t废品损失s p lod g e an d d e fec t iv e w or k loss es单位成本与总成本u n it c os t an d to t a l c ost成本开支范围a llow a b le c ost成本转账c os t t r ansf e r全面成本控制to t a l c ost c on tr o l商品销售成本c ost of m erc h a nd is e so ld价格差异p r ic e va r ia nc e存置成本h o ld in g c os t or c arr y ing c os t已耗成本与未耗成本ex p ire d c ost a nd u ne x-p ire d c ost相关成本与非相关成本r e le v a nt c ost a nd irr e le v an t c ost因素分析法f ac t or a n a lys is a pp ro ac h目标成本t ar g et c ost成本计算分类法gr o up c ost in g me th o d定额成本n or m c os t跨期摊提费用分配int er-p er io d ex p ens es a llo c a t io n计划成本p la n n ed c ost数量差异q u an t it y v ar ia nc e燃料费用分配fu e l e x pe ns es a lloc a t ion定额成本控制制度n or m c os t c o nt ro l sy st em定额管理m a n ag e me nt n orm可递延成本与不可递延成本d ef er ra b le c ost a nd u nd ef e rr ab le c os t 成本控制标准s t an d ar d o f c os t c o ntr o l副产品成本计算b y-pro d uc t c o st in g责任成本r es po ns ib ilit y c os t生产损失核算pr od uc t io n loss ac c o u nt in g生产成本p ro d uc t io n c os t预计成本p r ed ic t ed c ost意志在于磨练，成功在于坚持。
【会计】经济财务术语中英文对照
【关键字】会计财务术语中英文对照一、会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity(Going-concern) Assumption会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owner's Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure (Reporting) Principle 客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning------------------------------------------------------------二、会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System帐户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General Ledger明细分类帐Subsidiary Ledger试算平衡Trial Balance现金收款日记帐Cash receipt journal现金付款日记帐Cash disbursements journal销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录Adjusting entries结帐Closing entries----------------------------------------------------------三、现金与应收帐款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check(cheque)银行对帐单Bank statement银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价F.O.B shipping point目的地交货价F.O.B destination point商业折扣Trade discount现金折扣Cash discount销售退回及折让Sales return and allowance 坏帐费用Bad debt expense备抵法Allowance method备抵坏帐Bad debt allowance损益表法Income statement approach资产负债表法Balance sheet approach帐龄分析法Aging analysis method直接冲销法Direct write-off method带息票据Interest bearing note不带息票据Non-interest bearing note出票人Maker受款人Payee本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse拒付费Protest fee com------------------------------------------------------------ 四、存货存货Inventory商品存货Merchandise inventory产成品存货Finished goods inventory在产品存货Work in process inventory原材料存货Raw materials inventory起运地离岸价格F.O.B shipping point目的地抵岸价格F.O.B destination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchase allowance and discounts存货盈余或短缺Inventory overages and shortages分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO移动平均法Moving average成本或市价孰低法Lower of cost or market or LCM市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法Retail method成本率Cost ratio------------------------------------------------------------五、长期投资长期投资Long-term investment长期股票投资Investment on stocks长期债券投资Investment on bonds成本法Cost method权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date付息日Payment date债券面值Face value, Par value债券折价Discount on bonds债券溢价Premium on bonds票面利率Contract interest rate, stated rate市场利率Market interest ratio, Effective rate普通股Common Stock优先股Preferred Stock现金股利Cash dividends股票股利Stock dividends清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortization ---------------------------------------------------------六、固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life预计残值Estimated residual value折旧费用Depreciation expense累计折旧Accumulated depreciation帐面价值Carrying value应提折旧成本Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method (SL)工作量法Units-of-production method (UOP)加速折旧法Accelerated depreciation method双倍余额递减法Double-declining balance method (DDB)年数总和法Sum-of-the-years-digits method (SYD)以旧换新Trade in经营租赁Operating lease融资租赁Capital lease廉价购买权Bargain purchase option (BPO)资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease payments--------------------------------------------------------七、无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization--------------------------------------------------------八、流动负债负债Liability流动负债Current liability应付帐款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年内到期部分Current maturities of long-term liabilities 应付股利Dividends payable预收收益Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税value added tax营业税Business tax应付所得税Income tax payable应付奖金Bonuses payable产品质量担保负债Estimated liabilities under product warranties 赠品和兑换券Premiums, coupons and trading stamps或有事项Contingency或有负债Contingent或有损失Loss contingencies或有利得Gain contingencies永久性差异Permanent difference时间性差异Timing difference应付税款法Taxes payable method纳税影响会计法Tax effect accounting method递延所得税负债法Deferred income tax liability method------------------------------------------------------------九、长期负债长期负债Long-term Liabilities应付公司债券Bonds payable有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds保证公司债券Guaranteed Bonds信用公司债券Debenture Bonds一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Convertible Bonds可赎回公司债券Callable Bonds可要求公司债券Redeemable Bonds记名公司债券Registered Bonds无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds收益公司债券Income Bonds名义利率，票面利率Nominal rate实际利率Actual rate有效利率Effective rate溢价Premium折价Discount面值Par value直线法Straight-line method实际利率法Effective interest method到期直接偿付Repayment at maturity提前偿付Repayment at advance偿债基金Sinking fund长期应付票据Long-term notes payable抵押借款Mortgage loan--------------------------------------------------十、业主权益权益Equity业主权益Owner's equity股东权益Stockholder's equity投入资本Contributed capital缴入资本Paid-in capital股本Capital stock资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本Issued capital stock发行在外股本Outstanding capital stock库藏股Treasury stock普通股Common stock优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股Noncumulative preferred stock完全参加优先股Fully participating preferred stock部分参加优先股Partially participating preferred stock非部分参加优先股Nonpartially participating preferred stock 现金发行Issuance for cash非现金发行Issuance for noncash consideration股票的合并发行Lump-sum sales of stock发行成本Issuance cost成本法Cost method面值法Par value method捐赠资本Donated capital盈余分配Distribution of earnings股利Dividend股利政策Dividend policy宣布日Date of declaration股权登记日Date of record除息日Ex-dividend date股利支付日Date of payment现金股利Cash dividend股票股利Stock dividend拨款appropriation------------------------------------------------------------十一、财务报表财务报表Financial Statement资产负债表Balance Sheet收益表Income Statement帐户式Account Form报告式Report Form编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-step-----------------------------------------------------------十二、财务状况变动表财务状况变动表中的现金基础SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis （资金来源与运用表）营运资金Working Capital全部资源概念All-resources concept直接交换业务Direct exchanges正常营业活动Normal operating activities财务活动Financing activities投资活动Investing activities-----------------------------------------------------------十三、财务报表分析财务报表分析Analysis of financial statements比较财务报表Comparative financial statements趋势百分比Trend percentage比率Ratios普通股每股收益Earnings per share of common stock股利收益率Dividend yield ratio价益比Price-earnings ratio普通股每股帐面价值Book value per share of common stock 资本报酬率Return on investment总资产报酬率Return on total asset债券收益率Yield rate on bonds已获利息倍数Number of times interest earned债券比率Debt ratio优先股收益率Yield rate on preferred stock营运资本Working Capital周转Turnover存货周转率Inventory turnover应收帐款周转率Accounts receivable turnover流动比率Current ratio速动比率Quick ratio酸性试验比率Acid test ratio------------------------------------------------------------十四、合并财务报表合并财务报表Consolidated financial statements吸收合并Merger创立合并Consolidation控股公司Parent company附属公司Subsidiary company少数股权Minority interest权益联营合并Pooling of interest购买合并Combination by purchase权益法Equity method成本法Cost method------------------------------------------------------------十五、物价变动中的会计计量物价变动之会计Price-level changes accounting一般物价水平会计General price-level accounting货币购买力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本Current cost重置成本Replacement cost物价指数Price-level index国民生产总值物价指数Gross national product implicit price deflator (or GNP deflator)消费物价指数Consumer price index (or CPI)批发物价指数Wholesale price index货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益Purchasing-power gains or losses资产持有损益Holding gains or losses未实现的资产持有损益Unrealized holding gains or losses中英文会计科目对照表会计科目accounting subject顺序号serial number编号code number会计科目名称accounting subject会计科目适用范围accounting subject range of application一、资产类1 1001 库存现金cash on hand2 1002 银行存款bank deposit5 1015 其他货币资金other monetary capital9 1101 交易性金融资产transaction monetary assets11 1121 应收票据notes receivable12 1122 应收账款Account receivable13 1123 预付账款account prepaid14 1131 应收股利dividend receivable15 1132 应收利息accrued interest receivable21 1231 其他应收款accounts receivable-others22 1241 坏账准备had debts reserve28 1401 材料采购procurement of materials29 1402 在途物资materials in transit30 1403 原材料raw materials32 1406 库存商品commodity stocks33 1407 发出商品goods in transit36 1412 包装物及低值易耗品wrappage and low value and easily wornout articles42 1461 存货跌价准备reserve against stock price declining43 1501 待摊费用fees to be apportioned45 1521 持有至到期投资hold investment due46 1522 持有至到期投资减值准备hold investment due reduction reserve47 1523 可供出售金融资产financial assets available for sale48 1524 长期股权投资long-term stock ownership investment49 1525 长期股权投资减值准备long-term stock ownership investment reduction reserve50 1526 投资性房地产investment real eastate51 1531 长期应收款long-term account receivable52 1541 未实现融资收益unrealized financing income54 1601 固定资产permanent assets55 1602 累计折旧accumulated depreciation56 1603 固定资产减值准备permanent assets reduction reserve57 1604 在建工程construction in process58 1605 工程物资engineer material59 1606 固定资产清理disposal of fixed assets60 1611 融资租赁资产租赁专用financial leasing assets exclusively for leasing61 1612 未担保余值租赁专用unguaranteed residual value exclusively for leasing62 1621 生产性生物资产农业专用productive living assets exclusively for agriculture63 1622 生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture64 1623 公益性生物资产农业专用non-profit living assets exclusively for agriculture65 1631 油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation66 1632 累计折耗石油天然气开采专用accumulated depletion exclusively for oil and gas67 1701 无形资产intangible assets68 1702 累计摊销accumulated amortization69 1703 无形资产减值准备intangible assets reduction reserve70 1711 商誉business reputation71 1801 长期待摊费用long-term deferred expenses72 1811 递延所得税资产deferred income tax assets73 1901 待处理财产损溢waiting assets profit and loss二、负债类debt group74 2001 短期借款short-term loan81 2101 交易性金融负债transaction financial liabilities83 2201 应付票据notes payable84 2202 应付账款account payable85 2205 预收账款item received in advance86 2211 应付职工薪酬employee pay payable87 2221 应交税费tax payable88 2231 应付股利dividend payable89 2232 应付利息interest payable90 2241 其他应付款other account payable97 2401 预提费用withholding expenses98 2411 预计负债estimated liabilities99 2501 递延收益deferred income100 2601 长期借款money borrowed for long term101 2602 长期债券long-term bond106 2801 长期应付款long-term account payable107 2802 未确认融资费用unacknowledged financial charges 108 2811 专项应付款special accounts payable109 2901 递延所得税负债deferred income tax liabilities三、共同类112 3101 衍生工具derivative tool113 3201 套期工具arbitrage tool114 3202 被套期项目arbitrage project四、所有者权益类115 4001 实收资本paid-up capital116 4002 资本公积contributed surplus117 4101 盈余公积earned surplus119 4103 本年利润profit for the current year120 4104 利润分配allocation of profits121 4201 库存股treasury stock122 5001 生产成本production cost123 5101 制造费用cost of production124 5201 劳务成本service cost125 5301 研发支出research and development expenditures126 5401 工程施工建造承包商专用engineering construction exclusively for construction contractor127 5402 工程结算建造承包商专用engineering settlement exclusively for construction contractor128 5403 机械作业建造承包商专用mechanical operation exclusively for construction contractor六、损益类129 6001 主营业务收入main business income130 6011 利息收入金融共用interest income financial sharing135 6051 其他业务收入other business income136 6061 汇兑损益金融专用exchange gain or loss exclusively for finance137 6101 公允价值变动损益sound value flexible loss and profit138 6111 投资收益income on investment142 6301 营业外收入nonrevenue receipt143 6401 主营业务成本main business cost144 6402 其他业务支出other business expense145 6405 营业税金及附加business tariff and annex146 6411 利息支出金融共用interest expense financial sharing155 6601 销售费用marketing cost156 6602 管理费用managing cost157 6603 财务费用financial cost158 6604 勘探费用exploration expense159 6701 资产减值损失loss from asset devaluation160 6711 营业外支出nonoperating expense161 6801 所得税income tax162 6901 以前年度损益调整prior year profit and loss adjustment经济学专业词汇中英文对照A 20accounting 会计accounting cost 会计成本accounting profit 会计利润adverse selection 逆向选择allocation 配置allocation of resources 资源配置allocative efficiency 配置效率antitrust legislation 反托拉斯法arc elasticity 弧弹性assumption 假设asymmetric information 非对称性信息average 平均average cost 平均成本average cost pricing 平均成本定价法average fixed cost 平均固定成本average product of capital 资本平均产量average product of labour 劳动平均产量average revenue 平均收益average total cost 平均总成本average variable cost 平均可变成本B 12barriers to entry 进入壁垒base year 基年bilateral monopoly 双边垄断benefit 收益black market 黑市bliss point 极乐点boundary point 边界点break even point 收支相抵点budget 预算budget constraint 预算约束budget line 预算线budget set 预算集C 75capital 资本capital stock 资本存量capital output ratio 资本产出比率capitalism 资本主义cardinal utility theory 基数效用论cartel 卡特尔ceteris paribus assumption “其他条件不变”的假设ceteris paribus demand curve “其他因素不变”的需求曲线Chamberlain model 张伯伦模型change in demand 需求变化change in quantity demanded 需求量变化change in quantity supplied 供给量变化change in supply 供给变化choice 选择closed set 闭集Coase theorem 科斯定理Cobb-Douglas production function 柯布--道格拉斯生产函数cobweb model 蛛网模型collective bargaining 集体协议工资collusion 合谋command economy 指令经济commodity 商品commodity combination 商品组合commodity market 商品市场commodity space 商品空间common property 公用财产comparative static analysis 比较静态分析compensated budget line 补偿预算线compensated demand function 补偿需求函数compensation principles 补偿原则compensating variation in income 收入补偿变量competition 竞争competitive market 竞争性市场complement goods 互补品complete information 完全信息completeness 完备性condition for efficiency in exchange交换的最优条件condition for efficiency in production生产的最优条件concave 凹concave function 凹函数concave preference 凹偏好consistence 一致性constant cost industry 成本不变产业constant returns to scale 规模报酬不变constraints 约束consumer 消费者consumer behavior 消费者行为consumer choice 消费者选择consumer equilibrium 消费者均衡consumer optimization 消费者优化consumer preference 消费者偏好consumer surplus 消费者剩余consumer theory 消费者理论consumption 消费consumption bundle 消费束consumption combination 消费组合consumption possibility curve 消费可能曲线consumption possibility frontier 消费可能性前沿consumption set 消费集consumption space 消费空间continuity 连续性continuous function 连续函数contract curve 契约曲线convex 凸convex function 凸函数convex preference 凸偏好convex set 凸集corporation 公司cost 成本cost benefit analysis 成本收益分析cost function 成本函数cost minimization 成本最小化Cournot equilibrium 古诺均衡Cournot model 古诺模型cross-price elasticity 交叉价格弹性D 32dead-weights loss 重负损失decreasing cost industry 成本递减产业decreasing returns to scale 规模报酬递减deduction 演绎法demand 需求demand curve 需求曲线demand elasticity 需求弹性demand function 需求函数demand price 需求价格demand schedule 需求表depreciation 折旧derivative 导数derive demand 派生需求difference equation 差分方程differential equation 微分方程differentiated good 差异商品differentiated oligopoly 差异寡头diminishing marginal substitution 边际替代率递减diminishing marginal return 收益递减diminishing marginal utility 边际效用递减direct approach 直接法direct taxes 直接税discounting 贴水、折扣diseconomies of scale 规模不经济disequilibrium 非均衡distribution 分配division of labour 劳动分工duopoly 双头垄断、双寡duality 对偶durable goods 耐用品dynamic analysis 动态分析dynamic models 动态模型E 50economic agents 经济行为者economic cost 经济成本economic efficiency 经济效率economic goods 经济物品economic man 经济人economic mode 经济模型economic profit 经济利润economic regulation 经济调节economic rent 经济租金exchange 交换exchange efficiency 交换效率exchange contract curve 交换契约曲线economy of scale 规模经济Edgeworth box diagram 埃奇沃思图exclusion 排斥性、排他性Edgeworth contract curve 埃奇沃思契约线Edgeworth model 埃奇沃思模型efficiency 效率、效益efficiency parameter 效率参数elasticity 弹性elasticity of substitution 替代弹性endogenous variable 内生变量endowment 禀赋endowment of resources 资源禀赋Engel curve 恩格尔曲线entrepreneur 企业家entrepreneurship 企业家才能entry barriers 进入壁垒entry/exit decision 进出决策envelope curve 包络线equilibrium 均衡equilibrium condition 均衡条件equilibrium price 均衡价格equilibrium quantity 均衡产量equity 公平equivalent variation in income 收入等价变量excess-capacity theorem 过度生产能力定理existence 存在性existence of general equilibrium 总体均衡的存在性expansion paths 扩展径expectation 期望expected utility 期望效用expected value 期望值expenditure 支出explicit cost 显性成本external benefit 外部收益external cost 外部成本external economy 外部经济external diseconomy 外部不经济externalities 外部性F 24factor 要素factor demand 要素需求factor market 要素市场factors of production 生产要素factor substitution 要素替代factor supply 要素供给fallacy of composition 合成谬误final goods 最终产品firm 企业firms' demand curve for labour 企业劳动需求曲线firm supply curve 企业供给曲线first-degree price discrimination 第一级价格歧视first-order condition 一阶条件fixed costs 固定成本fixed input 固定投入fixed proportions production function 固定比例的生产函数flow 流量fluctuation 波动for whom to produce 为谁生产free entry 自由进入free goods 自由品、免费品free mobility of resources 资源自由流动free rider 搭便车、免费搭车者future value 未来值G 11game theory 博弈论、对策论general equilibrium 总体均衡、一般均衡general goods 一般商品Giffen goods 吉芬商品Giffen's Paradox 吉芬之谜Gini coefficient 吉尼系数golden rule 黄金规则government failure 政府失败government regulation 政府调控grand utility possibility curve 总效用可能曲线grand utility possibility frontier 总效用可能前沿H 9heterogeneous product 异质产品Hicks-kaldor welfare criterion 希克斯－卡尔多福利标准homogeneity 齐次性homogeneous demand function 齐次需求函数homogeneous product 同质产品homogeneous production function 齐次生产函数horizontal summation 水平和human capital 人力资本hypothesis 假说I 52identity 恒等式imperfect competition 不完全竞争implicit cost 隐性成本income 收入income compensated demand curve 收入补偿需求曲线income constraint 收入约束income consumption curve 收入消费曲线income distribution 收入分配income effect 收入效应income elasticity of demand 需求收入弹性increasing cost industry 成本递增产业increasing returns to scale 规模报酬递增index number 指数indifference 无差异indifference curve 无差异曲线indifference map 无差异族indifference relation 无差异关系indifference set 无差异集indirect approach 间接法individual analysis 个量分析individual demand curve 个人需求曲线individual demand function 个人需求函数induced variable 引致变量induction 归纳法industry 产业industry equilibrium 产业均衡industry supply curve 产业供给曲线inelastic 缺乏弹性的inferior goods 劣品inflection point 拐点information 信息information cost 信息成本initial condition 初始条件initial endowment 初始禀赋innovation 创新input 投入input-output 投入－产出institution 制度institutional economics 制度经济学insurance 保险intercept 截距interest 利息interest rate 利息率intermediate goods 中间产品internalization of externalities 外部性内部化invention 发明inverse demand function 反需求函数invisible hand 看不见的手isocost line 等成本线isoprofit curve 等利润曲线isoquant curve 等产量曲线isoquant map 等产量族K 1kinked-demand curve 弯折的需求曲线L 30labour demand 劳动需求labour supply 劳动供给labour theory of value 劳动价值论labour unions 工会laissez faire 自由放任Lagrangian function 拉格朗日函数Lagrangian multiplier 拉格朗日乘数law of demand and supply 供需法则law of diminishing marginal utility 边际效用递减法则law of diminishing marginal rate of substitution边际替代率递减法则law of increasing cost 成本递增法则law of one price 单一价格法则leader-follower model 领导者－跟随者模型least-cost combination of inputs最低成本的投入组合leisure 闲暇Leontief production function 里昂惕夫生产函数licenses 许可证linear demand function 线性需求函数linear homogeneity 线性齐次性linear homogeneous production function线性齐次生产函数long run 长期long run average cost 长期平均成本long run equilibrium 长期均衡long run industry supply curve 长期产业供给曲线long run marginal cost 长期边际成本long run total cost 长期总成本Lorenz curve 洛伦兹曲线loss minimization 损失极小化lump sum tax 一次性征税luxury 奢侈品M 45macroeconomics 宏观经济学marginal benefit 边际收益marginal cost 边际成本marginal cost pricing 边际成本定价marginal cost of factor 边际要素成本marginal period 市场期marginal physical productivity 边际实物生产率marginal product 边际产量marginal product of capital 资本的边际产量marginal product of labour 劳动的边际产量marginal productivity 边际生产率marginal rate of substitution 边际替代率marginal rate of transformation 边际转换率marginal returns 边际回报marginal revenue 边际收益marginal revenue product 边际收益产品marginal revolution 边际革命marginal social benefit 社会边际收益marginal social cost 社会边际成本marginal utility 边际效用marginal value products 边际价值产品market clearance 市场出清market economy 市场经济market equilibrium 市场均衡market failure 市场失灵market mechanism 市场机制market structure 市场结构market separation 市场分割market regulation 市场调节market share 市场份额markup pricing 加减定价法Marshallian demand function 马歇尔需求函数maximization 最大化microeconomics 微观经济学minimum wage 最低工资misallocation of resources 资源误置mixed economy 混合经济monopolistic competition 垄断竞争monopolistic exploitation 垄断剥削monopoly 垄断，卖方垄断monopoly equilibrium 垄断均衡monopoly pricing 垄断定价monopoly regulation 垄断调控monopoly rents 垄断租金monopsony 买方垄断N 17Nash equilibrium 纳什均衡natural monopoly 自然垄断natural resources 自然资源necessary condition 必要条件necessities 必需品net demand 净需求nonconvex preference 非凸性偏好nonconvexity 非凸性nonexclusion 非排斥性nonlinear pricing 非线性定价nonrivalry 非对抗性nonprice competition 非价格竞争nonsatiation 非饱和性non-zero-sum game 非零和对策normal goods 正常品normal profit 正常利润normative economics 规范经济学O 17objective function 目标函数oligopoly 寡头垄断oligopoly market 寡头市场oligopoly model 寡头模型opportunity cost 机会成本optimal choice 最佳选择optimal consumption bundle 消费束optimal resource allocation 最佳资源配置optimal scale 最佳规模optimal solution 最优解optimization 优化ordering of optimization (social) preference （社会）偏好排序ordinal utility 序数效用ordinary goods 一般品output 产出output elasticity 产出弹性output maximization 产出极大化P 68parameter 参数Pareto criterion 帕累托标准Pareto efficiency 帕累托效率Pareto improvement 帕累托改进Pareto optimality 帕累托优化Pareto set 帕累托集partial derivative 偏导数partial equilibrium 局部均衡patent 专利pay off matrix 收益矩阵、支付矩阵perceived demand curve 感觉到的需求曲线perfect competition 完全竞争perfect complement 完全互补品perfect monopoly 完全垄断perfect price discrimination 完全价格歧视perfect substitution 完全替代品perfect inelasticity 完全无弹性perfect elasticity 完全有弹性plant size 工厂规模point elasticity 点弹性positive economics 实证经济学Post Hoc Fallacy 后此谬误prediction 预测preference 偏好preference relation 偏好关系present value 现值price adjustment model 价格调整模型price ceiling 最高限价price consumption curve 价格消费曲线price control 价格管制price difference 价格差别price discrimination 价格歧视price elasticity of demand 需求价格弹性price elasticity of supply 供给价格弹性price floor 最低限价price maker 价格制定者price rigidity 价格刚性price seeker 价格搜求者price taker 价格接受者private benefit 私人收益principal-agent issues 委托－代理问题private cost 私人成本private goods 私人用品private property 私人财产producer equilibrium 生产者均衡producer theory 生产者论product transformation curve 产品转换曲线product differentiation 产品差异product group 产品集团production contract curve 生产契约曲线production efficiency 生产效率production function 生产函数production possibility curve 生产可能曲线productivity 生产率productivity of capital 资本生产率productivity of labour 劳动生产率profit function 利润函数profit maximization 利润最大化property rights 产权property rights economics 产权经济学proposition 定理proportional demand curve 成比例的需求函数public benefits 公共收益public choice 公共选择public goods 公共商品pure competition 纯粹竞争pure exchange 纯交换pure monopoly 纯粹垄断Q 3quantity-adjustment model 数量调整模型quantity tax 从量税quasi-rent 准租金R 18rate of product transformation 产品转换率rationality 理性reaction function 反应函数regulation 调节，调控relative price 相对价格rent 租金rent seeking 寻租rent seeking economics 寻租经济学resource 资源resource allocation 资源配置returns 报酬、回报returns to scale 规模报酬revealed preference 显示性偏好revenue 收益revenue curve 收益曲线revenue function 收益函数revenue maximization 收益最大化ridge line 脊线S 43satiation 饱和，满足saving 储蓄scarcity 稀缺性law of scarcity 稀缺法则second-degree price discrimination 二级价格歧视second derivative 二阶导数second-order condition 二阶条件service 劳务shadow prices 影子价格short-run 短期short-run cost curve 短期成本曲线short-run equilibrium 短期均衡short-run supply curve 短期供给曲线shut down decision 关闭决策shortage 短缺shut down point 关闭点single price monopoly 单一定价垄断slope 斜率social benefit 社会收益social cost 社会成本social indifference curve 社会无差异曲线social preference 社会偏好social security 社会保障social welfare function 社会福利函数socialism 社会主义solution 解space 空间stability 稳定性stable equilibrium 稳定的均衡Stackelberg model 斯塔克尔贝格模型static analysis 静态分析。
常用财会名词汉英对照表
常用财会名词汉英对照表（1）会计与会计理论会计 accounting决策人 Decision Maker投资人 Investor股东 Shareholder债权人 Creditor财务会计 Financial Accounting管理会计 Management Accounting 成本会计 Cost Accounting私业会计 Private Accounting公众会计 Public Accounting注册会计师 CPA Certified Public Accountant国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会 IMA美国会计学会 AAA税务稽核署 IRS独资企业 Proprietorship合伙人企业 Partnership公司 Corporation会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements会计原则 Accounting Principles会计实务过程 Accounting Procedures财务报表 Financial Statements财务分析 Financial Analysis会计主体假设 Separate-entity Assumption货币计量假设 Unit-of-measure Assumption持续经营假设Continuity(Going-concern) Assumption会计分期假设 Time-period Assumption资产 Asset负债 Liability业主权益 Owner's Equity收入 Revenue费用 Expense收益 Income亏损 Loss历史成本原则 Cost Principle收入实现原则 Revenue Principle配比原则 Matching Principle全面披露原则 Full-disclosure (Reporting) principle客观性原则 Objective Principle一致性原则 Consistent Principle可比性原则 Comparability Principle重大性原则 Materiality Principle稳健性原则 Conservatism Principle 权责发生制 Accrual Basis现金收付制 Cash Basis财务报告 Financial Report流动资产 Current assets流动负债 Current Liabilities长期负债 Long-term Liabilities投入资本 Contributed Capital留存收益 Retained Earning（ 2）会计循环会计循环 AccountingProcedure/Cycle会计信息系统 Accounting information System帐户 Ledger会计科目 Account会计分录 Journal entry原始凭证 Source Document 日记帐 Journal总分类帐 General Ledger明细分类帐 Subsidiary Ledger试算平衡 Trial Balance现金收款日记帐 Cash receipt journal现金付款日记帐 Cash disbursements journal销售日记帐 Sales Journal购货日记帐 Purchase Journal普通日记帐 General Journal工作底稿 Worksheet调整分录 Adjusting entries结帐 Closing entries（3）现金与应收帐款现金 Cash银行存款 Cash in bank库存现金 Cash in hand流动资产 Current assets偿债基金 Sinking fund定额备用金 Imprest petty cash支票 Check(cheque)银行对帐单 Bank statement银行存款调节表Bank reconciliation statement学习必备欢迎下载在途存款 Outstanding deposit受款人 Payee在途支票 Outstanding check本金 Principal应付凭单 Vouchers payable利息率 Interest rate应收帐款 Account receivable到期日 Maturity date应收票据 Note receivable本票 Promissory note起运点交货价 F.O.B shipping point贴现 Discount目的地交货价 F.O.B destination背书 Endorsepoint拒付费 Protest fee商业折扣 Trade discount（4）存货现金折扣 Cash discount存货 Inventory销售退回及折让 Sales return and商品存货 Merchandise inventory allowance坏帐费用 Bad debt expense产成品存货 Finished goodsinventory备抵法 Allowance method在产品存货 Work in process备抵坏帐 Bad debt allowance inventory损益表法 Income statement原材料存货 Raw materials approach inventory资产负债表法 Balance sheet起运地离岸价格 F.O.B shipping approach point帐龄分析法 Aging analysis method目的地抵岸价格 F.O.B destination 直接冲销法 Direct write-off寄销 Consignmentmethod寄销人 Consignor带息票据 Interest bearing note承销人 Consignee不带息票据 Non-interest bearing定期盘存 Periodic inventorynote出票人 Maker永续盘存 Perpetual inventory购货 Purchase购货折让和折扣 Purchase allowance and discounts存货盈余或短缺 Inventory overages and shortages分批认定法 Specificidentification加权平均法 Weighted average先进先出法 First-in, first-out orFIFO后进先出法 Lost-in, first-out orLIFO移动平均法 Moving average成本或市价孰低法 Lower of cost or market or LCM市价 Market value重置成本 Replacement cost可变现净值 Net realizable value上限 Upper limit下限 Lower limit毛利法 Gross margin method零售价格法 Retail method成本率 Cost ratio（ 5）长期投资长期投资 Long-term investment长期股票投资 Investment on stocks 长期债券投资 Investment on bonds成本法 Cost method权益法 Equity method合并法 Consolidation method股利宣布日 Declaration date股权登记日 Date of record除息日 Ex-dividend date付息日 Payment date债券面值 Face value, Par value债券折价 Discount on bonds债券溢价 Premium on bonds票面利率 Contract interest rate, stated rate市场利率 Market interest ratio, Effective rate普通股 Common Stock优先股 Preferred Stock现金股利 Cash dividends股票股利 Stock dividends清算股利 Liquidating dividends到期日 Maturity date到期值 Maturity value直线摊销法 Straight-Line method of amortization实际利息摊销法Effective-interest method ofamortization（ 6）固定资产固定资产 Plant assets or Fixed assets原值 Original value预计使用年限 Expected useful life 预计残值 Estimated residual value 折旧费用 Depreciation expense累计折旧 Accumulated depreciation 帐面价值 Carrying value应提折旧成本 Depreciation cost净值 Net value在建工程 Construction-in-process 磨损 Wear and tear过时 Obsolescence直线法 Straight-line method (SL)工作量法 Units-of-production method (UOP)加速折旧法 Accelerated depreciation method双倍余额递减法 Double-declining balance method (DDB)年数总和法Sum-of-the-years-digitsmethod (SYD)以旧换新 Trade in经营租赁 Operating lease融资租赁 Capital lease廉价购买权 Bargain purchase option (BPO)资产负债表外筹资Off-balance-sheet financing最低租赁付款额 Minimum lease payments（7）无形资产无形资产 Intangible assets专利权 Patents商标权 Trademarks, Trade names 著作权 Copyrights特许权或专营权Franchises商誉 Goodwill开办费 Organization cost租赁权 Leasehold摊销 Amortization（8）流动负债负债 Liability流动负债 Current liability应付帐款 Account payable应付票据 Notes payable贴现票据 Discount notes长期负债一年内到期部分Current maturities of long-termliabilities应付股利 Dividends payable预收收益 Prepayments by customers 存入保证金 Refundable deposits应付费用 Accrual expense增值税 Value added tax营业税 Business tax应付所得税 Income tax payable应付奖金 Bonuses payable产品质量担保负债 Estimated liabilities under productwarranties赠品和兑换券 Premiums, coupons and trading stamps或有事项 Contingency或有负债 Contingent或有损失 Loss contingencies或有利得 Gain contingencies永久性差异 Permanent difference时间性差异 Timing difference应付税款法 Taxes payable method纳税影响会计法 Tax effect accounting method递延所得税负债法 Deferred income tax liability method （9）长期负债长期负债 Long-term Liabilities应付公司债券 Bonds payable有担保品的公司债券Secured Bonds 抵押公司债券 Mortgage Bonds保证公司债券 Guaranteed Bonds信用公司债券 Debenture Bonds一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Convertible Bonds 可赎回公司债券Callable Bonds可要求公司债券Redeemable Bonds 记名公司债券 Registered Bonds无记名公司债券Coupon Bonds普通公司债券 Ordinary Bonds收益公司债券 Income Bonds名义利率，票面利率Nominal rate实际利率 Actual rate有效利率 Effective rate溢价 Premium折价 Discount面值 Par value直线法 Straight-line method实际利率法 Effective interest method到期直接偿付 Repayment at maturity提前偿付 Repayment at advance 偿债基金 Sinking fund长期应付票据 Long-term notes payable抵押借款 Mortgage loan（10）业主权益权益 Equity业主权益 Owner's equity股东权益 Stockholder's equity投入资本 Contributed capital缴入资本 Paid-in capital股本 Capital stock资本公积 Capital surplus留存收益 Retained earnings核定股本 Authorized capital stock 实收资本 Issued capital stock发行在外股本 Outstanding capital stock库藏股 Treasury stock普通股 Common stock优先股 Preferred stock 累积优先股 Cumulative preferred stock非累积优先股 Noncumulative preferred stock完全参加优先股Fully participating preferred stock部分参加优先股Partially participating preferred stock非部分参加优先股 Nonpartially participating preferred stock现金发行 Issuance for cash非现金发行 Issuance for noncash consideration股票的合并发行 Lump-sum sales of stock发行成本 Issuance cost成本法 Cost method面值法 Par value method捐赠资本 Donated capital盈余分配 Distribution of earnings股利 Dividend股利政策 Dividend policy宣布日 Date of declaration股权登记日 Date of record除息日 Ex-dividend date股利支付日 Date of payment现金股利 Cash dividend股票股利 Stock dividend拨款 appropriation（ 11）财务报表财务报表 Financial Statement资产负债表 Balance Sheet收益表 Income Statement帐户式 Account Form报告式 Report Form编制（报表） Prepare工作底稿 Worksheet多步式 Multi-step单步式 Single-step（ 12）财务状况变动表财务状况变动表中的现金基础SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis（资金来源与运用表）营运资金 Working Capital全部资源概念 All-resources concept直接交换业务 Direct exchanges正常营业活动 Normal operating activities 财务活动 Financing activities投资活动 Investing activities（13）财务报表分析财务报表分析 Analysis offinancial statements比较财务报表 Comparativefinancial statements趋势百分比 Trend percentage比率 Ratios普通股每股收益 Earnings per share of common stock股利收益率 Dividend yield ratio价益比 Price-earnings ratio普通股每股帐面价值 Book value per share of common stock资本报酬率 Return on investment总资产报酬率 Return on total asset 债券收益率 Yield rate on bonds已获利息倍数 Number of times interest earned债券比率 Debt ratio优先股收益率 Yield rate on preferred stock营运资本 Working Capital周转 Turnover存货周转率 Inventory turnover应收帐款周转率 Accounts receivable turnover流动比率 Current ratio速动比率 Quick ratio酸性试验比率 Acid test ratio（ 14）合并财务报表合并财务报表 Consolidated financial statements吸收合并 Merger创立合并 Consolidation控股公司 Parent company附属公司 Subsidiary company少数股权 Minority interest权益联营合并 Pooling of interest 购买合并 Combination by purchase 权益法 Equity method成本法 Cost method（ 15）物价变动中的会计计量物价变动之会计 Price-level changes accounting一般物价水平会计 Generalprice-level accounting货币购买力会计 Purchasing-power accounting统一币值会计 Constant dollar accounting 历史成本 Historical cost现行价值会计 Current value accounting现行成本 Current cost重置成本 Replacement cost物价指数 Price-level index国民生产总值物价指数 Gross national product implicit price deflator(or GNP deflator)消费物价指数 Consumer price index (or CPI)批发物价指数 Wholesale price index货币性资产 Monetary assets货币性负债 Monetary liabilities货币购买力损益 Purchasing-power gains or losses资产持有损益 Holding gains or losses未实现的资产持有损益 Unrealized holding gains or losses现行价值与统一币值会计 Constant dollar and current cost accounting。
会计专业英语词汇二
会计专业英语词汇二会计专业英语词汇二引导语：店铺为大家分享，会计专业英语词汇二，谢谢您的阅读会计要素elements of accounting一、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 Conference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 Transportation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二、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 cherub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物资采购 Supplies purchasing原材料 Raw materials包装物 Wrap page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Creditor’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长期待摊费用 Long-term deferred and prepaid expenses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 income三、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 welfares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出口退税 Tax reimbursement for export进项税额转出 Changeover withholdings 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 plate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 changeover 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款Long-term account payable due within one year一年后到期的.长期应付款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四、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 Pail-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 Capital(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 expansion fund利润归还投资 Profits capitalized 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 changeover 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 capitalized 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 accumulationfund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 to assets (or stock)未分配利润 Undistributed profit五、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 revenue材料销售 Sales materials代购代售包装物出租 Wrap page 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 【会计专业英语词汇二】。
成本会计(cost accounting)
成本会计（cost accounting）以成本为对象，服务于企业内部经营管理的专业会计。
传统的成本会计主要是对企业生产经营过程中发生的费用，在有关总分类账户的统驭下，进行归集、分配，计算出有关成本计算对象的成本，并进行分析和考核。
现代成本会计的核算与监督职能已经扩展到事前、事中与事后三个方面。
有人认为是管理会计的组成部分；也有人认为它是财务会计、管理会计并列的一个会计分支。
成本会计主要适用于工业企业、农业企业、施工企业等，其原则与方法也适用于交通运输企业、饮食服务企业、金融企业商品生产初，商品生产者为了掌握盈亏情况，试图估算成本，并将其作为商品交换的最低价定价基础。
为了使估算较为接近实际，人们开始注意积累原始的成本资料，对商品生产过程中的各种耗费进行粗略的汇总和计算。
这就为成本会计的产生打下了现实在基础。
16世纪上半叶意大利的美迪奇家族在其毛纺厂中开始按生产工艺划分若干步骤，分设明细账进行成本费用的归集与计算。
这是成本会计的萌芽。
18世纪英国的一些制鞋厂和制袜厂中，逐步形成了成本计算分批法和成本计算分步法的雏形。
19世纪产业革命后企业数量剧增，生产经营规模扩大，出现了竞争，企业的生产成本受到了人们重视。
为了满足各方面对成本资料的需要，提高成本计算准确性，促使成本计算与会计核算结合起来，使成本记录与会计账簿一体化，从而产生了成本会计。
当时的成本会计主要是将历史成本进行汇总，然后分析给各种产品，计算产品生产成本和销售成本，以便对存货进行计价和确定利润。
将成本会计定义为：成本会计就是应用普通会计的原理、原则，系统地记录某一工厂生产和销售产品时所发生的一切费用，并确定各种产品或劳务的单位成本和总成本，以供工厂管理当局决定经济的、有效的和有利的产销政策时参考。
这里强调应用会计的原理、原则来计算成本，是针对过去应用统计方法计算成本而言；此成本会计刚刚形成，还是财务会计的一个组成部分。
20世纪初西方企业开始推行泰勒制度，通过时间、动作研究，制定在一定条件下能够实现的最有效率的标准，作为评价和考核的依据。
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成本会计中英文术语非正常毁损Abnormal spoilage生产成本法Absorption costing账户分析法Account analysis method会计回报率Accounting rate of return权责发生制下会计回报率Accrual accounting rate of return作业Activity作业基础的预算管理Activity-based budgeting作业成本法Activity-based costing作业管理Activity-based management实际成本Actual cost实际成本法Actual costing调整分配率途径Adjusted allocation-rate approach允许的成本Allowable cost鉴定成本Appraisal costs拟构成本Artificial costs注意力导向Attention directing自治Autonomy平均成本Average cost平均等候时间Average waiting time反冲成本法Backflush costing平衡记分卡Balanced scorecard批次级成本Batch-level costs观念系统Belief systems标杆管理Benchmarking账面价值Book value瓶颈Bottleneck边界系统Boundary systems盈亏平衡点Breakeven point预算Budget预算成本Budgeted cost预算松弛Budgetary slack预算间接成本分配率Budgeted indirect-cost rate捆绑产品Bundled product业务功能成本Business function costs副产品Byproducts资本预算Capital budgeting储囤成本Carrying costs现金预算Cash budget 因果图Cause-and-effect diagram财务管理认证Certified in financial management注册管理会计师Certified management accountant财务总监Chief financial officer决定系数Coefficient of determination共谋定价Collusive pricing共同成本Common cost完整往复成本Complete reciprocated costs 合成单位Composite unit商讨会法Conference method遵循质量Conformance quality常数Constant固定毛利率NRV法Constant gross-margin percentage NRV method约束条件Constraint滚动预算Continuous budget, rolling budget 贡献收益表Contribution income statement 边际贡献Contribution margin单位边际贡献Contribution margin per unit 边际贡献率Contribution margin percentage 边际贡献比例Contribution margin ratio控制Control控制图Control chart可控性Controllability可控成本Controllable cost主计长Controller加工成本Conversion costs成本Cost成本会计Cost accounting成本会计标准委员会Cost accounting standards board成本汇集Cost accumulation成本分配Cost allocation成本分配基础Cost-allocation base成本分配基础Cost-application base成本归集Cost assignment成本－收益权衡Cost-benefit approach成本中心Cost center成本动因Cost driver成本估计Cost estimation成本函数Cost function成本层级Cost hierarchy成本流入Cost incurrence成本领先Cost leadership成本管理Cost management成本对象Cost object资本成本Cost of capital产品制造成本Cost of goods manufactured成本库Cost pool成本预测Cost predictions成本追溯Cost tracing质量成本Costs of quality, quality costs本量利分析Cost-volume-profit (CVP) analysis累计平均时间学习模型Cumulative average-time learning model当前成本Current cost客户成本层级Customer cost hierarchy客户生命周期成本Customer life-cycle costs 客户盈利分析Customer-profitability analysis 客户回应时间Customer-response time客户服务Customer service分权Decentralization决策模型Decision model决策表Decision table经营杠杆水平Degree of operating leverage 分母水平Denominator level生产数量差异Denominator-level variance, Output-level overhead variance,Production-volume variance因变量Dependent variable产品或服务设计Design of products, services, or processes设计质量Design quality设计锁定成本Designed-in costs, locked-in costs诊断控制系统Diagnostic control systems差异成本Differential cost差异收入Differential revenue直接分配法Direct allocation method直接成本法Direct costing成本对象的直接成本Direct costs of a cost object直接生产人工成本Direct manufacturing labor costs直接材料成本Direct material costs 直接材料存货Direct material inventory直接材料混合差异Direct material mix variance直接材料产量差异Direct material yield variance直接法Direct method折现率Discount rate现金流量折现法Discounted cash flow (DCF) methods酌量性成本Discretionary costs发送Distribution减少规模Downsizing向下需求旋转Downward demand spiral双重定价Dual pricing双成本分配率法Dual-rate cost-allocation method, dual-rate method倾销Dumping次优化决策制定Dysfunctional decision making, Incongruent decision making, suboptimal decision making经济订单数量Economic order quantity (EOQ)经济增加值Economic value added有效性Effectiveness效率Efficiency效率差异Efficiency variance, usage variance 努力Effort技术成本Engineered costs约当产量Equivalent units事项Event预期货币价值Expected monetary value, expected value经验曲线Experience curve外部失败成本External failure cost设施支持成本Facility-sustaining costs工厂间接费用Factory overhead costs有利差异Favorable variance反馈Feedback财务主管Finance director财务会计Financial accounting财务预算Financial budget财务计划模型Financial planning models产成品存货Finished goods inventory先进先出分步法First-in, first-out (FIFO)process-costing method固定成本Fixed cost固定间接费用弹性预算差异Fixed overhead flexible-budget variance固定间接费用耗费差异Fixed overhead spending variance弹性预算Flexible budget弹性预算差异Flexible-budget variance产品全部成本Full costs of the product目标一致性Goal congruence毛利率Gross margin percentage增长构成Growth component高低法High-low method同质的成本库Homogenous cost pool基本报酬率Hurdle rate混合成本核算系统Hybrid costing system空置时间Idle time假设成本Imputed costs增量成本Incremental cost增量成本分配法Incremental cost-allocation method增量收入Incremental revenue增量收入分配法Incrementalrevenue-allocation method增量单位时间学习模型Incrementalunit-time learning model自变量Independent variable成本对象的间接成本Indirect costs of a cost object间接成本分配率Indirect-cost rate间接制造成本Indirect manufacturing costs 工业工程法Industrial engineering method, Work-measurement method通货膨胀Inflation价格差异Input-price variance, price variance, rate variance内制Insourcing检验点Inspection point管理会计师协会Institute of Management Accountants交互式控制系统Interactive control systems 截距项Intercept中间产品Intermediate product内部失败成本Internal failure costs 内含报酬率法Internal rate-of-return (IRR) method产品存货成本Inventoriable costs存货管理Inventory management投资Investment投资中心Investment center批次Job分批成本记录Job-cost record, job-cost sheet 分批法Job-costing system联合成本Joint costs联产品Joint products即时制生产Just-in-time (JIT) production, lean production即时制采购Just-in-time (JIT) purchasing改进法预算Kaizen budgeting人工时间记录Labor-time record学习曲线Learning curve生命周期预算Life-cycle budgeting生命周期成本法Life-cycle costing业务管理Line management线形成本函数Linear cost function线性规划Linear programming主产品Main product自产/外购决策Make-or-buy decisions管理会计Management accounting例外管理Management by exception管理控制系统Management control system 制造单元Manufacturing cells生产周期时间Manufacturing cycle time, Manufacturing lead time分配的制造费用Manufacturing overhead allocated, Manufacturing overhead applied制造类企业Manufacturing-sector companies 安全边际Margin of safety市场营销Marketing市场分额差异Market-share variance市场规模差异Market-size variance全面预算Master budget全面预算生产能力利用Master-budget capacity utilization材料需求规划Materials requirements planning用料单Materials-requisition record商业类企业Merchandising-sector companies混合成本Mixed cost, semivariable cost道德风险Moral hazard动机Motivation多重共线性Multicollinearity多变量回归Multiple regression净利润Net income净现值法Net present value (NPV) method 净可实现值法Net realizable value (NPV) method名义回报率Nominal rate of return非线性成本函数Nonlinear cost function非价值增加成本Nonvalue-added cost正常生产能力利用Normal capacity utilization正常成本法Normal costing正常毁损Normal spoilage目标函数Objective function准时表现On-time performance一次性特殊订单One-time-only special order 经营预算Operating budget营业部门Operating department营业利润Operating income经营杠杆Operating leverage经营Operation经营成本核算系统Operation-costing system 机会成本Opportunity cost资本机会成本Opportunity cost of capital采购订单成本Ordering costs组织架构Organization structure结果Outcomes产出单位成本Output unit-level costs外部采购Outsourcing分配过多的间接成本Overabsorbed indirect costs, Overapplied indirect costs, overallocated indirect costs加班奖金Overtime premium帕累托图Pareto Diagram局部生产力Partial productivity回收期法Payback method最大负荷定价Peak-load pricing完全竞争市场Perfectly competitive market 期间成本Period costs实物计量法Physical measure method计划Planning 现实的生产能力Practical capacity掠夺性定价Predatory pricing预防成本Prevention costs转入成本Previous department costs, transferred-in costs价格折扣Price discount区别定价Price discrimination价格恢复构成Price-recovery component主要成本Prime costs预测报表Pro forma statements概率Probability概率分布Probability distribution问题解决Problem solving分步成本核算系统Process-costing system 产品Product产品成本Product cost产品成本互补Product-costcross-subsidization产品差异化Product differentiation产品生命周期Product life cycle产品组合决策Product mix decisions成本高计的产品Product overcosting产品支持成本Product-sustaining costs成本少计的产品Product undercosting生产Production生产部门Production department生产量水平Production-denominator level 生产力Productivity生产力构成Productivity component利润中心Profit center按比例分配Proration采购订单提前量Purchasing-order lead time 采购成本Purchasing costsPV图PV graph定性因素Qualitative factors质量Quality定量因素Quantitative factors真实回报率Real rate of return交互分配法Reciprocal allocation method, reciprocal method业务流程再造Reengineering精练化成本系统Refined costing system回归分析Regression analysis相关成本Relevant costs相关范围Relevant range相关收入Relevant revenues再订购点Reorder point要求的回报率Required rate of return研发Research and development剩余收益Residual income剩余项Residual term责任会计Responsibility accounting责任中心Responsibility center投资报酬率Return on investment收入分配Revenue allocation收入中心Revenue center收入动因Revenue driver收入对象Revenue object收入Revenues返工Rework合适规模Rightsizing安全库存Safety stock销售组合Sales mix销售组合差异Sales mix variance销售数量差异Sales-quantity variance分离点销售价值法Sales value at splitoff method销售数额差异Sales-volume variance业务记录Scorekeeping废料Scrap销售价格差异Selling-price variance敏感性分析Sensitivity analysis可分离成本Separable costs阶梯法Sequential allocation method,step-down allocation method, step-down method顺序追溯Sequential tracing服务部门Service department, supporting department服务类企业Service-sector companies服务支持成本Service-sustaining costs单变量回归Simple regression单一成本分配率法single-rate cost-allocation method, single-rate method斜率系数Slope coefficient原始凭证Source document设定分析Specification analysis分离点Splitoff point 毁损Spoilage人事管理Staff management单一个体成本分配法Stand-alonecost-allocation method单一个体收入分配法Stand-alonerevenue-allocation method标准Standard标准成本Standard cost标准成本法Standard costing估计系数标准差Standard error of the estimation coefficient标准投入Standard input标准价格Standard price静态预算Static budget静态预算差异Static budget variance阶梯式成本函数Step cost function脱销成本Stockout costs战略成本管理Strategic cost management战略Strategy沉没成本Sunk costs超级变动成本法Super-variable costing, throughput costing供应链Supply chain单位目标成本Target cost per unit单位目标营业利润Target operating income per unit目标价格Target price目标投资回报率Target rate of return on investment理论生产能力Theoretical capacity约束理论Theory of constraints物料贡献Throughput contribution时间动因Time driver货币时间价值Time value of money全要素生产力Total factor productivity (TFP) 全部间接费用差异Total-overhead variance 转移价格Transfer price触发点Trigger point不确定性Uncertainty分配不足的间接成本underabsorbed indirect costs, underapplied indirect costs, underallocated indirect costs不利差异Unfavorable variance单位成本Unit cost未用生产能力Unused capacity价值增加成本Value-added cost价值链Value chain价值工程Value engineering变动成本Variable cost变动成本法Variable costing变动间接费用效率差异Variable overhead efficiency variance变动间接费用弹性预算差异Variable overhead flexible-budget variance变动间接费用耗费差异Variable overhead spending variance差异Variance加权平均的分步法Weighted-average process-costing method在产品存货Work-in-process inventory在产品Work-in-process。