会计名词中英文对照

会计名词中英文对照

abnormal damage and loss 非常损失abnormality 异常性

absorption costing 归纳成本法

accelerated depreciation method 加速折旧法

accelerated deprecviation 加速折旧

account 会计科目

account analysis method 账户分析法

Accountant 会计人员A

accounting basis 会计基础

accounting changes 会计变动

accounting cycle 会计循环

accounting error 会计错误

accounting income 会计所得

Accounting Report 会计报告AR

accounts receivable 应收帐款

accountting rate of return 会计报酬率

accrual basis 应计基础

accrued expenses 应计费用

accrued items 应计项目

accrued liabilities 应计负债

accrued revenues 应计收益

accumulated depreciation 累计折旧

accumulated rights 累积权益

acid-test ratio(quick ratio) 酸性测验比率

activity accounting 作业会计( 责任会计)

activity based cost system 作业制成本制度

activity or productivity analysis 活动/生产能力

activity variance 作业差异

activity-based accounting 作业制会计

activity-based costing 作业制成本

actual costing 实际成本法

actual costs 实际成本

additional markup 再加价

additional markup cancellation 再加价取销

adjusting 调整

aging of accounts receivable 帐龄分析法

all financial resources concept 全部财务资源观念allowable cost 可允成本

allowance for doubtful accounts 备抵坏帐

allowance method 备抵评价法

American Accounting Association美国会计学会AAA annuity 年金

applied factory overhead 已分摊制造费用appraisal 估价

appraisal costs 鉴定成本

asset gain 资产利益

asset loss 资产损失

Assets 资产

authorized capital stock 实收股本

average costs 平均成本

avoidable cost 可免成本

backflush costing 回溯成本制

backflush costing 回溯成本制(倒流式成本法)

bad debt expense 坏帐损失

balance sheet 资产负债表

bank overdraft 银行透支

bank reconciliation 银行存款调节表

bank statement 银行对账单

base inventory 基期存货

base year 基期

Basic Objectives of Accounting 基本会计目的

basic principles 基本原则

betterment and replacement 改良及重置

billing on contract 预收工程款

bonds 公司债

bonus and profit sharing plan 员工奖金及分红

book value per share 每股账面价值

book value 账面价值

book value(carrying value) 账面价值

borrowing of long-term debt 举借长期负债breakeven point 损益两平点

breakeven time 损益两平时间=BET

budget variance 预算差异

budget 预算

budgeted factory overhead rate 预计制造费用分摊率budgeted volume 预算能量

building 房屋

business cycle 商业循环

business function cost 商业函数

byproduct 副产品

call price 赎回价格

capacity variance 产能差异

capital 资本

capital asset 资本资产

capital budgeting 资本预算

capital expenditure 资本支出

capital lease 资本租赁

capital stock 股

本(资本)

capitalization=capitalized 资本化

carrying amount 账面价值

carrying costs 储存成本

cash basis 现金基础

cash budget 现金预算

cash cycle 现金循环

cash disbursement journal 现金支出簿

cash discount 现金折扣

cash dividend 现金股利

cash equivalent 现金等值

cash flows from financing activities 理财活动之现金流量cash flows from investing 投资活动之现金流量

cash flows from operating activities 营业活动之现金流量cash inflow 现金流入

cash receipts journal 现金收入簿

cash surrender value of life insurance 人寿保险现金解约价值cash yield ratio 现金收益率

cause and effect 因果

causes of depreciation 折旧之原因

change in estimate 估计的变动

changes and correction of depreciation 折旧之变动与更正changes in accounting estimate 会计估计之变动

changes in accounting principles 会计原则之变动

charge to accumulated depreciation 冲销累计折旧

charge to asset account 记入资产账户

choice criterion 选择基准

claims 请求权

clock card 计时卡

closing 结账

collection method 收现法

combined financial statement 综合报表

combined revenues 综合效益

common cost 共同成本

common stock 普通股

common-size financial statement 共同比财务报表