非常实用的英文会计术语(全)

非常实用的英文会计术语(全)
Accelerated depreciation method Account
Accounting
Accounting cycle
Accounting equation
Accounting period concept
Accounts receivable
Accounts receivable turnover
Accrual basis of accounting
Accruals
Accrued expenses
Accrued revenues
Accumulated depreciation
Acid-test ratio 速动比率
Activity based costing method 作业成本法Administrative expenses
Aging-of-receivables method Allowance for doubtful accounts Amortization
Annuity 年金
Assets
Average cost method
Average rate of return
Balance sheet
Bank reconciliation
Bank statement 银行对帐单
Bond
Bond indenture 债券契约
Bonds payable
Book inventory
Book value
Break-even point
Budget performance report
Business
Business entity concept
Business stakeholder
Business strategy
Capital expenditures 资本性支出Capital expenditures budget
Capital investment analysis
Capital stock
Cash
Cash basis of accounting
Cash budget
Cash dividend
Cash equivalents 现金等价物
Cash payback period 现金回收期
Cash short and over account 现金溢缺Classified balance sheet 分类资产负债表Closing process 结帐程序
Combination strategy
Common stock
Contingent assets/liabilities
Continuous budgeting 滚动预算
Contract rate 契约利率
Contribution margin 边际贡献
Contribution margin ratio
Copyright
Corporation
Cost
Cost accounting system
Cost allocation
Cost behavior
Cost center
Cost concept
Cost of goods sold
Cost of merchandise sold
Cost price approach
Cost variance
Cost-volume-profit analysis
Credit memorandum 贷项通知单
Credit period 信用期限
Credit terms 信用条件
Cumulative preferred stock
Currency exchange rate 现行汇率
Current assets 流动资产
Current liabilities 流动负债
Current ratio 流动资产
Currently attainable standards 当前可实现标准
Debit memorandum
Decentralization
Declining-balance method 余额递减法Deferred expenses
Deferred revenues
Deflation 通货紧缩
Depletion
Depreciation
Differential analysis
Differential cost
Direct labor cost
Direct labor time variance
Direct labor rate variance
Direct materials price variance
Direct materials purchases budget
Direct materials quantity variance
Discount on bonds payable 股利发放率
Dividend yield
Dividends
Division
Earnings per share
Elements of internal control
Employee fraud
Employee involvement
Expenses
Factory overhead cost 制造成本/费用
Financial accounting standards board FASB 财务会计准则委员会Financial statements 财务报表
Financial activities 财务活动
Finished goods inventory 产成品存货
First-in, first-out method FIFO
Fixed assets turnover ratio 固定资产周转率
Fixed assets 固定资产
Fixed costs 固定成本
Flexible budget 弹性预算
FOB free on board destination 目的地交货价
Generally accepted accounting principles GAAP
Goal conflict
Going concern concept 持续经营
Goodwill
Gross pay 工资总额
Gross profit 毛利
High-low method 高低点法
Horizontal analysis 横向分析
Income from operations (operating income) 营业收益Income statement 利润表
Indirect method 现金流量表编制的间接法
Inflation
Intangible assets
Interest payable
Internal control
Internal rate of return method 内含报酬率
Inventory shrinkage 存货减值
Investing activities
Investment center
Investment center
Investment turnover 投资周转率
Just-in-time manufacturing 及时制造系统
Last-in, first-out method LIFO
Leverage 杠杆
Liability
Long-term liabilities
Loss from operations
Lower-of-cost-or market method LCM 成本与市价孰低法
Margin of safety 安全边际
Market price approach
Market rate of interest 市场利率
Markup 加成
Master budget 总预算
Matching principle 配比原则
Materials inventory 材料存货
Materials ledger 材料分类帐
Materials requisitions 领料单
Maturity 期终负债即将到期的时限
Merchandise available for sale
Merchandise inventory
Merchandising
Mixed cost
Multiple-step income statement
Net incomes 净收入
Net loss 净损失
Net pay 净工资
Net present value method 净现值法
Net realizable value 可变现净值
Net sales 净销售额
Note payable 应付票据
Note receivable 应收票据
Number of days’ sales in inventory 存货周转天数
Number of days’ sales in receivables 应收帐款周转天数
Objectivity concept
Operating activities
Operating leverage
Opportunity cost 机会成本
Other expense 其他费用
Other income 其他收入
Outstanding stock 发行在外的普通股
Over applied factory overhead 多分配的的制造费用Owner’s equity 所有者权益
Par 面值
Partnership 合伙企业
Patents 专利权
Payroll 工薪额
Period costs 期间成本
Periodic inventory method 定期盘存法
Perpetual inventory method 永续盘存法
Petty cash fund 零用现金基金（备用金）
Physical inventory 实地盘存法
Predetermined factory overhead rate 预定（计划）制造费用率Preferred stock 优先股
Premium on bonds payable 应付债券溢价
Premium on stock 股票溢价
Prepaid expenses 预付（待摊）费用
Present value concept 现值观念
Present value index 现值指数
Present value of an annuity 年金现值
Price-earnings ratio 市盈率
Process cost system 分步成本系统
Process-oriented layout 程序导向安排
Profit center 利润中心
Profit margin 边际利润
Profitability 获利能力
Profit-volume chart利量图
Purchase return or allowance 购货退回或折让
Quick assets 速动资产
Rate earned on common stockholders’equity 普通股东权益率Rate earned on stockholders’ equity 股东权益比率
Rate earned on total assets 总资产报酬率
Rate of return on investment 投资回收率
Ratio of fixed assets to long-term liabilities 固定资产对长期负债的比率Ratio of net sales to assets 股东权益债务率
Receivables 应收款项
Receiving report 收货报告
Relevant range 相关范围
Report form 报告式
Residual value 剩余价值
Responsibility accounting 责任会计
Responsibility center 责任中心
Retained earnings 留存收益
Retained earnings statement 留存收益表
Revenue 收益
Revenue expenditures 收益性支出
Sales 销售
Sales budget 销售预算
Sales discounts 销售折扣
Sales mix 混合销售
Sales returns and allowances 销售退回或折让
Selling expenses 销售费用
Service 服务
Service department charges 服务部门费用
Setup 生产准备
Single-step income statement 单步骤损益表
Solvency 偿债能力
Special-purpose fund 备用金
Standard cost 标准成本
Standard cost systems 标准成本系统
Stated value 设定价值
Statement of cash flows 现金流量表
Static budget 静态预算
Stock dividend 股利
Stock split 股票分割
Stockholders 股东
Stockholders’ equity 股东权益
Straight-line method 直线法
Sunk cost 沉没成本
Supplier partnering 供应商联合体
Target cost concept 目标成本观念
Taxable income 应纳税收益
Temporary differences 临时性差异
Theoretical standards 理论标准
Theory of constraints TOC 限制理论
Time tickets 工作时间卡
Time value of money concept 货币时间价值观念
Total cost concept 全部成本概念
Total liabilities to total assets ratio 资产负债率
Trademark 商标
Transaction 交易
Transfer price 转移价格
Treasury stock 库藏股票
Uncollectible accounts expenses 坏帐费用
Under applied factory overhead 少分配制造费用
Unearned revenues 未赚取收入
Unit contribution margin 单位边际贡献
Unit of measure concept 货币计量观念
Value chain 价值链
Value-added lead time 增值生产时间
Variable costing 可变成本法
Variable costs 变动成本法
Vertical analysis 纵向分析
Voucher 付款凭证
Voucher system 应付凭单制
Work in process inventory 在产品存货
Working capital 营运资本
Zero-based budgeting 零基预算
现金Cash in hand
银行存款Cash in bank
其他货币资金-外埠存款Other monetary assets - cash in other cities
其他货币资金-银行本票Other monetary assets - cashier‘s check
其他货币资金-银行汇票Other monetary assets - bank draft
其他货币资金-信用卡Other monetary assets - credit cards
其他货币资金-信用证保证金Other monetary assets - L/C deposit
其他货币资金-存出投资款Other monetary assets - cash for investment 短期投资-股票投资Investments - Short term - stocks
短期投资-债券投资Investments - Short term - bonds
短期投资-基金投资Investments - Short term - funds
短期投资-其他投资Investments - Short term - others
短期投资跌价准备Provision for short-term investment
长期股权投资-股票投资Long term equity investment - stocks
长期股权投资-其他股权投资Long term equity investment - others
长期债券投资-债券投资Long term securities investemnt - bonds
长期债券投资-其他债权投资Long term securities investment - others
长期投资减值准备Provision for long-term investment
应收票据Notes receivable
应收股利Dividends receivable
应收利息Interest receivable
应收帐款Trade debtors
坏帐准备- 应收帐款Provision for doubtful debts - trade debtors
预付帐款Prepayment
应收补贴款 Allowance receivable
其他应收款Other debtors
坏帐准备- 其他应收款Provision for doubtful debts - other debtors
其他流动资产Other current assets
物资采购Purchase
原材料Raw materials
包装物Packing materials
低值易耗品Low value consumbles
材料成本差异Material cost difference
自制半成品Self-manufactured goods
库存商品Finished goods
商品进销差价Difference between purchase & sales of commodities
委托加工物资Consigned processiong material
委托代销商品Consignment-out
受托代销商品Consignment-in
分期收款发出商品Goods on instalment sales
存货跌价准备Provision for obsolete stocks
待摊费用Prepaid expenses
待处理流动资产损益Unsettled G/L on current assets
待处理固定资产损益Unsettled G/L on fixed assets
委托贷款-本金Consignment loan - principle
委托贷款-利息Consignment loan - interest
委托贷款-减值准备Consignment loan - provision
固定资产-房屋建筑物Fixed assets - Buildings
固定资产-机器设备Fixed assets - Plant and machinery
固定资产-电子设备、器具及家具Fixed assets - Electronic Equipment, furniture and fixtures 固定资产-运输设备Fixed assets - Automobiles
累计折旧Accumulated depreciation
固定资产减值准备Impairment of fixed assets
工程物资-专用材料Project material - specific materials
工程物资-专用设备Project material - specific equipment
工程物资-预付大型设备款Project material - prepaid for equipment
工程物资-为生产准备的工具及器具Project material - tools and facilities for production 在建工程Construction in progress
在建工程减值准备Impairment of construction in progress
固定资产清理Disposal of fixed assets
无形资产-专利权Intangible assets - patent
无形资产-非专利技术Intangible assets - industrial property and know-how
无形资产-商标权Intangible assets - trademark rights
无形资产-土地使用权Intangible assets - land use rights
无形资产-商誉Intangible assets - goodwill
无形资产减值准备Impairment of intangible assets
长期待摊费用Deferred assets
未确认融资费用Unrecognized finance fees
其他长期资产Other long term assets
递延税款借项Deferred assets debits
应付票据Notes payable
应付帐款Trade creditors
预收帐款Adanvances from customers
代销商品款Consignment-in payables
其他应交款Other payable to government
其他应付款Other creditors
应付股利Proposed dividends
待转资产价值Donated assets
预计负债Accrued liabilities
应付短期债券Short-term debentures payable
其他流动负债Other current liabilities
预提费用Accrued expenses
应付工资Payroll payable
应付福利费Welfare payable
短期借款-抵押借款Bank loans - Short term - pledged
短期借款-信用借款Bank loans - Short term - credit
短期借款-担保借款Bank loans - Short term - guaranteed
一年内到期长期借款Long term loans due within one year
一年内到期长期应付款Long term payable due within one year
长期借款Bank loans - Long term
应付债券-债券面值Bond payable - Par value
应付债券-债券溢价Bond payable - Excess
应付债券-债券折价Bond payable - Discount
应付债券-应计利息Bond payable - Accrued interest
长期应付款Long term payable
专项应付款Specific payable
其他长期负债Other long term liabilities
应交税金-所得税Tax payable - income tax
应交税金-增值税Tax payable - VAT
应交税金-营业税Tax payable - business tax
应交税金-消费税Tax payable - consumable tax
应交税金-其他Tax payable - others
递延税款贷项Deferred taxation credit
股本Share capital
已归还投资Investment returned
利润分配-其他转入Profit appropriation - other transfer in
利润分配-提取法定盈余公积Profit appropriation - statutory surplus reserve
利润分配-提取法定公益金Profit appropriation - statutory welfare reserve
利润分配-提取储备基金Profit appropriation - reserve fund
利润分配-提取企业发展基金Profit appropriation - enterprise development fund
利润分配-提取职工奖励及福利基金Profit appropriation - staff bonus and welfare fund
利润分配-利润归还投资Profit appropriation - return investment by profit
利润分配-应付优先股股利Profit appropriation - preference shares dividends
利润分配-提取任意盈余公积Profit appropriation - other surplus reserve
利润分配-应付普通股股利Profit appropriation - ordinary shares dividends
利润分配-转作股本的普通股股利Profit appropriation - ordinary shares dividends converted to shares 期初未分配利润Retained earnings, beginning of the year
资本公积-股本溢价Capital surplus - share premium
资本公积-接受捐赠非现金资产准备Capital surplus - donation reserve
资本公积-接受现金捐赠Capital surplus - cash donation
资本公积-股权投资准备Capital surplus - investment reserve
资本公积-拨款转入Capital surplus - subsidiary
资本公积-外币资本折算差额Capital surplus - foreign currency translation
资本公积-其他Capital surplus - others
盈余公积-法定盈余公积金Surplus reserve - statutory surplus reserve
盈余公积-任意盈余公积金Surplus reserve - other surplus reserve
盈余公积-法定公益金Surplus reserve - statutory welfare reserve
盈余公积-储备基金Surplus reserve - reserve fund
盈余公积-企业发展基金Surplus reserve - enterprise development fund
盈余公积-利润归还投资Surplus reserve - reture investment by investment
主营业务收入Sales
主营业务成本Cost of sales
主营业务税金及附加Sales tax
营业费用Operating expenses
管理费用General and administrative expenses
财务费用Financial expenses
投资收益Investment income
其他业务收入Other operating income
营业外收入Non-operating income
补贴收入Subsidy income
其他业务支出Other operating expenses 营业外支出Non-operating expenses
所得税Income tax。