一、会计与会计理论
二、会计accounting
三、决策人Decision Maker
四、投资人Investor
五、股东Shareholder
六、债权人Creditor
七、财务会计Financial Accounting
八、管理会计Management Accounting
九、成本会计Cost Accounting
十、私业会计Private Accounting
十一、公众会计Public Accounting
十二、注册会计师CPA Certified Public Accountant 十三、国际会计准则委员会IASC
十四、美国注册会计师协会AICPA
十五、财务会计准则委员会FASB
十六、管理会计协会IMA
十七、美国会计学会AAA
十八、税务稽核署IRS
十九、独资企业Proprietorship
二十、合伙人企业Partnership
二十一、公司Corporation
二十二、会计目标Accounting Objectives
二十三、会计假设Accounting Assumptions 二十四、会计要素Accounting Elements
二十五、会计原则Accounting Principles
二十六、会计实务过程Accounting Procedures
二十七、财务报表Financial Statements
二十八、财务分析Financial Analysis
二十九、会计主体假设Separate-entity Assumption 三十、货币计量假设Unit-of-measure Assumption
三十一、持续经营假设Continuity(Going-concern) Assumption
三十二、会计分期假设Time-period Assumption 三十三、资产Asset
三十四、负债Liability
三十五、业主权益Owner's Equity
三十六、收入Revenue
三十七、费用Expense
三十八、收益Income
三十九、亏损Loss
四十、历史成本原则Cost Principle
四十一、收入实现原则Revenue Principle
四十二、配比原则Matching Principle
四十三、全面披露原则Full-disclosure (Reporting) Principle
四十四、客观性原则Objective Principle
四十五、一致性原则Consistent Principle
四十六、可比性原则Comparability Principle
四十七、重大性原则Materiality Principle
四十八、稳健性原则Conservatism Principle
四十九、权责发生制Accrual Basis
五十、现金收付制Cash Basis
五十一、财务报告Financial Report
五十二、流动资产Current assets
五十三、流动负债Current Liabilities
五十四、长期负债Long-term Liabilities
五十五、投入资本Contributed Capital
五十六、留存收益Retained Earning
五十七、二、会计循环
五十八、会计循环Accounting Procedure/Cycle
五十九、会计信息系统Accounting information System
六十、帐户Ledger
六十一、会计科目Account
六十二、会计分录Journal entry
六十三、原始凭证Source Document
六十四、日记帐Journal
六十五、总分类帐General Ledger
六十六、明细分类帐Subsidiary Ledger
六十七、试算平衡Trial Balance 六十八、现金收款日记帐Cash receipt journal
六十九、现金付款日记帐Cash disbursements journal
七十、销售日记帐Sales Journal
七十一、购货日记帐Purchase Journal
七十二、普通日记帐General Journal
七十三、工作底稿Worksheet
七十四、调整分录Adjusting entries
七十五、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V ouchers payable
应收帐款Account receivable
应收票据Note receivable
起运点交货价shipping point
目的地交货价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shipping point
目的地抵岸价格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
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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Basis
(现金流量表)
财务状况变动表中的营运资金基础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
accountant genaral 会计主任
account balancde 结平的帐户
account bill 帐单
account books 帐
account classification 帐户分类
account current 往来帐
account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款
account receivable 应收帐款
account of payments 支出表
account of receipts 收入表
account title 帐户名称,会计科目
accounting year 或financial year 会计年度
accounts payable ledger 应付款分类帐
Accounting period(会计期间)
are related to specific time periods ,typically one year (通常是一年)
资产负债表:balance sheet 可以不大写b 利润表:income statements (or statements of income) 利润分配表:retained earnings
现金流量表:cash flows
2、人员的称谓
助理Assistant
秘书secretary
前台接待小姐Receptionist
文员clerk ,如会计文员为Accounting Clerk 主任supervisor
经理Manager
总经理GM,General Manager
入场费admission
运费freight
小费tip
学费tuition
价格,代价charge
制造费用Manufacturing overhead
材料费Materials
管理人员工资Executive Salaries
奖金Wages
退职金Retirement allowance
补贴Bonus
外保劳务费Outsourcing fee
福利费Employee benefits/welfare
会议费Coferemce
加班餐费Special duties
市内交通费Business traveling
通讯费Correspondence
电话费Correspondence
水电取暖费Water and Steam
税费Taxes and dues
租赁费Rent
管理费Maintenance
车辆维护费Vehicles maintenance
油料费Vehicles maintenance
培训费Education and training
接待费Entertainment
图书、印刷费Books and printing
运费Transpotation
保险费Insurance premium
支付手续费Commission
杂费Sundry charges
折旧费Depreciation expense
机物料消耗Article of consumption
劳动保护费Labor protection fees
总监Director
总会计师Finance Controller
高级Senior 如高级经理为Senior Manager 营业费用Operating expenses
代销手续费Consignment commission charge 运杂费Transpotation
保险费Insurance premium
展览费Exhibition fees
广告费Advertising fees
管理费用Adminisstrative expenses
职工工资Staff Salaries
修理费Repair charge
低值易耗摊销Article of consumption
办公费Office allowance
差旅费Travelling expense
工会经费Labour union expenditure
研究与开发费Research and development expense
福利费Employee benefits/welfare
职工教育经费Personnel education
待业保险费Unemployment insurance
劳动保险费Labour insurance
医疗保险费Medical insurance
会议费Coferemce
聘请中介机构费Intermediary organs
咨询费Consult fees
诉讼费Legal cost
业务招待费Business entertainment
技术转让费Technology transfer fees
矿产资源补偿费Mineral resources compensation fees
排污费Pollution discharge fees
房产税Housing property tax
车船使用税Vehicle and vessel usage license plate tax(VVULPT)
土地使用税Tenure tax
印花税Stamp tax
财务费用Finance charge
利息支出Interest exchange
汇兑损失Foreign exchange loss
各项手续费Charge for trouble
各项专门借款费用Special-borrowing cost
帐目名词
一、资产类Assets
流动资产Current assets
货币资金Cash and cash equivalents
现金Cash
银行存款Cash in bank
其他货币资金Other cash and cash equivalents
外埠存款Other city Cash in bank
银行本票Cashier''s cheque
银行汇票Bank draft
信用卡Credit card
信用证保证金L/C Guarantee deposits
存出投资款Refundable deposits
短期投资Short-term investments
股票Short-term investments - stock
债券Short-term investments - corporate bonds
基金Short-term investments - corporate funds
其他Short-term investments - other
短期投资跌价准备Short-term investments falling price reserves
应收款Account receivable
应收票据Note receivable
银行承兑汇票Bank acceptance
商业承兑汇票Trade acceptance
应收股利Dividend receivable
应收利息Interest receivable
应收账款Account receivable
其他应收款Other notes receivable
坏账准备Bad debt reserves
预付账款Advance money
应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories
物资采购Supplies purchasing
原材料Raw materials
包装物Wrappage
低值易耗品Low-value consumption goods
材料成本差异Materials cost variance
自制半成品Semi-Finished goods
库存商品Finished goods
商品进销差价Differences between purchasing and selling price
委托加工物资Work in process - outsourced
委托代销商品Trust to and sell the goods on a commission basis
受托代销商品Commissioned and sell the goods on a commission basis
存货跌价准备Inventory falling price reserves
分期收款发出商品Collect money and send out the goods by stages
待摊费用Deferred and prepaid expenses
长期投资Long-term investment
长期股权投资Long-term investment on stocks
股票投资Investment on stocks
其他股权投资Other investment on stocks
长期债权投资Long-term investment on bonds
债券投资Investment on bonds
其他债权投资Other investment on bonds
长期投资减值准备Long-term investments depreciation reserves
股权投资减值准备Stock rights investment depreciation reserves
债权投资减值准备Bcreditor''s rights investment depreciation reserves
委托贷款Entrust loans
本金Principal
利息Interest
减值准备Depreciation reserves
固定资产Fixed assets
房屋Building
建筑物Structure
机器设备Machinery equipment
运输设备Transportation facilities
工具器具Instruments and implement
累计折旧Accumulated depreciation
固定资产减值准备Fixed assets depreciation reserves 房屋、建筑物减值准备Building/structure depreciation reserves
机器设备减值准备Machinery equipment depreciation reserves
工程物资Project goods and material
专用材料Special-purpose material
专用设备Special-purpose equipment
预付大型设备款Prepayments for equipment
为生产准备的工具及器具Preparative instruments and implement for fabricate
在建工程Construction-in-process
安装工程Erection works
在安装设备Erecting equipment-in-process
技术改造工程Technical innovation project
大修理工程General overhaul project
在建工程减值准备Construction-in-process depreciation reserves
固定资产清理Liquidation of fixed assets
无形资产Intangible assets
专利权Patents
非专利技术Non-Patents
商标权Trademarks, Trade names
著作权Copyrights
土地使用权Tenure
商誉Goodwill
无形资产减值准备Intangible Assets depreciation reserves
专利权减值准备Patent rights depreciation reserves
商标权减值准备trademark rights depreciation reserves
未确认融资费用Unacknowledged financial charges
待处理财产损溢Wait deal assets loss or income
待处理财产损溢Wait deal assets loss or income
待处理流动资产损溢Wait deal intangible assets loss or income
待处理固定资产损溢Wait deal fixed assets loss or income
二、负债类Liability
短期负债Current liability
短期借款Short-term borrowing
应付票据Notes payable
银行承兑汇票Bank acceptance
商业承兑汇票Trade acceptance
应付账款Account payable
预收账款Deposit received
代销商品款Proxy sale goods revenue
应付工资Accrued wages
应付福利费Accrued welfarism
应付股利Dividends payable
应交税金Tax payable
应交增值税value added tax payable
进项税额Withholdings on VAT
已交税金Paying tax
转出未交增值税Unpaid VAT changeover
减免税款Tax deduction
销项税额Substituted money on VAT
出口退税Tax reimbursement for export
进项税额转出Changeover withnoldings on VAT
出口抵减内销产品应纳税额Export deduct domestic sales goods tax
转出多交增值税Overpaid VAT changeover
未交增值税Unpaid VAT
应交营业税Business tax payable
应交消费税Consumption tax payable
应交资源税Resources tax payable
应交所得税Income tax payable
应交土地增值税Increment tax on land value payable 应交城市维护建设税Tax for maintaining and building cities
payable
应交房产税Housing property tax payable
应交土地使用税Tenure tax payable
应交车船使用税Vehicle and vessel usage license plate
tax(VVULPT) payable
应交个人所得税Personal income tax payable
其他应交款Other fund in conformity with paying
其他应付款Other payables
预提费用Drawing expense in advance
其他负债Other liabilities
待转资产价值Pending changerover assets value
预计负债Anticipation liabilities
长期负债Long-term Liabilities
长期借款Long-term loans
一年内到期的长期借款Long-term loans due within one year
一年后到期的长期借款Long-term loans due over one year
应付债券Bonds payable
债券面值Face value, Par value
债券溢价Premium on bonds
债券折价Discount on bonds
应计利息Accrued interest
长期应付款Long-term account payable
应付融资租赁款Accrued financial lease outlay
一年内到期的长期应付Long-term account payable due within one year
一年后到期的长期应付Long-term account payable over one year
专项应付款Special payable
一年内到期的专项应付Long-term special payable due within one year
一年后到期的专项应付Long-term special payable over one year
递延税款Deferral taxes
三、所有者权益类OWNERS'' EQUITY
资本Capita
实收资本(或股本) Paid-up capital(or stock)
实收资本Paicl-up capital
实收股本Paid-up stock
已归还投资Investment Returned
公积
资本公积Capital reserve
资本(或股本)溢价Cpital(or Stock) premium
接受捐赠非现金资产准备Receive non-cash donate reserve
股权投资准备Stock right investment reserves
拨款转入Allocate sums changeover in
外币资本折算差额Foreign currency capital
其他资本公积Other capital reserve
盈余公积Surplus reserves
法定盈余公积Legal surplus
任意盈余公积Free surplus reserves
法定公益金Legal public welfare fund
储备基金Reserve fund
企业发展基金Enterprise expension fund
利润归还投资Profits capitalizad on return of investment
利润Profits
本年利润Current year profits
利润分配Profit distribution
其他转入Other chengeover in
提取法定盈余公积Withdrawal legal surplus
提取法定公益金Withdrawal legal public welfare funds
提取储备基金Withdrawal reserve fund
提取企业发展基金Withdrawal reserve for business expansion
提取职工奖励及福利基金Withdrawal staff and workers'' bonus and
welfare fund
利润归还投资Profits capitalizad on return of investment
应付优先股股利Preferred Stock dividends payable
提取任意盈余公积Withdrawal other common accumulation fund
应付普通股股利Common Stock dividends payable
转作资本(或股本)的普通股股利Common Stock dividends change to
assets(or stock)
未分配利润Undistributed profit
四、成本类Cost
生产成本Cost of manufacture
基本生产成本Base cost of manufacture
辅助生产成本Auxiliary cost of manufacture
制造费用Manufacturing overhead
材料费Materials
管理人员工资Executive Salaries
奖金Wages
退职金Retirement allowance
补贴Bonus
外保劳务费Outsourcing fee
福利费Employee benefits/welfare
会议费Coferemce
加班餐费Special duties
市内交通费Business traveling
通讯费Correspondence
电话费Correspondence
水电取暖费Water and Steam
税费Taxes and dues
租赁费Rent
管理费Maintenance
车辆维护费Vehicles maintenance
油料费Vehicles maintenance
培训费Education and training
接待费Entertainment
图书、印刷费Books and printing
运费Transpotation
保险费Insurance premium
支付手续费Commission
杂费Sundry charges
折旧费Depreciation expense
机物料消耗Article of consumption
劳动保护费Labor protection fees
季节性停工损失Loss on seasonality cessation
劳务成本Service costs
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Wrappage lease
出让资产使用权收入Remise right of assets revenue 返还所得税Reimbursement of income tax
其他收入Other revenue
投资收益Investment income
短期投资收益Current investment income
长期投资收益Long-term investment income
计提的委托贷款减值准备Withdrawal of entrust loans reserves
补贴收入Subsidize revenue
国家扶持补贴收入Subsidize revenue from country
其他补贴收入Other subsidize revenue
营业外收入NON-OPERATING INCOME
非货币性交易收益Non-cash deal income
现金溢余Cash overage
处置固定资产净收益Net income on disposal of fixed assets
出售无形资产收益Income on sales of intangible assets
固定资产盘盈Fixed assets inventory profit
罚款净收入Net amercement income
支出Outlay
业务支出Revenue charges
主营业务成本Operating costs
产品销售成本Cost of goods sold
服务成本Cost of service
主营业务税金及附加Tax and associate charge
营业税Sales tax
消费税Consumption tax
城市维护建设税Tax for maintaining and building cities
资源税Resources tax
土地增值税Increment tax on land value
5405 其他业务支出Other business expense
销售其他材料成本Other cost of material sale
其他劳务成本Other cost of service
其他业务税金及附加费Other tax and associate charge
费用Expenses
营业费用Operating expenses
代销手续费Consignment commission charge
运杂费Transpotation
保险费Insurance premium
展览费Exhibition fees
广告费Advertising fees
管理费用Adminisstrative expenses
职工工资Staff Salaries
修理费Repair charge
低值易耗摊销Article of consumption
办公费Office allowance
差旅费Travelling expense
工会经费Labour union expenditure
研究与开发费Research and development expense
福利费Employee benefits/welfare
职工教育经费Personnel education
待业保险费Unemployment insurance
劳动保险费Labour insurance
医疗保险费Medical insurance
会议费Coferemce
聘请中介机构费Intermediary organs
咨询费Consult fees
诉讼费Legal cost
业务招待费Business entertainment
技术转让费Technology transfer fees
矿产资源补偿费Mineral resources compensation fees
排污费Pollution discharge fees
房产税Housing property tax
车船使用税Vehicle and vessel usage license plate tax(VVULPT)
土地使用税Tenure tax
印花税Stamp tax
财务费用Finance charge
利息支出Interest exchange
汇兑损失Foreign exchange loss
各项手续费Charge for trouble
各项专门借款费用Special-borrowing cost
营业外支出Nonbusiness expenditure
捐赠支出Donation outlay
减值准备金Depreciation reserves
非常损失Extraordinary loss
处理固定资产净损失Net loss on disposal of fixed assets
出售无形资产损失Loss on sales of intangible assets 固定资产盘亏Fixed assets inventory loss
债务重组损失Loss on arrangement
罚款支出Amercement outlay
所得税Income tax
以前年度损益调整Prior year income adjustment
专业音频术语中英文对照 A AAC automatic ampltiude control 自动幅度控制 AB AB制立体声录音法?Abeyancd 暂停,潜态 A-B repeat A-B重复?ABS absolute 绝对得,完全得,绝对时间 ABSamerican bureau ofstanda rd 美国标准局?ABSS autoblank secrion scanning 自动磁带空白部分扫描Absti me绝对运行时间?A、DEF audio defeat音频降噪,噪声抑制,伴音静噪 ADJ adj ective 附属得,附件?ADJ Adjust 调节 ADJ acousticdelay line声延迟线 Admission 允许进入,供给 ADP acousticdata processor音响数据处理机 ADP(T) adapter 延配器,转接器ADRES automaticdynamic range expansion system?动态范围扩展系统 A DRM analog todigital remaster 模拟录音、数字处理数码唱盘 ADS audio distribution system 音频分配系统 A、DUB audio dubbing配音,音频复制,后期录音 ADV advance 送入,提升,前置量?ADV adversum对抗 ADV advance r 相位超前补偿器?Adventure惊险效果 AE audio erasing 音频(声音)擦除 AE auxiliary equipment 辅助设备Aerial天线 AESaudio engineering society美国声频工程协会AF audio fidelity 音频保真度?AF audio frequency音频频率 AFC active field control自动频率控制?AFC automaticfrequency control 声场控制 Affricate 塞擦音?AFL aside fade listen 衰减后(推子后)监听 A-fader 音频衰减 AFM advance frequency modulation 高级调频 AFS acoustic feedback spea ker 声反馈扬声器 AFT automatic fine tuning 自动微调 AFTAAS advancedfast time acousti canalysis system?高级快速音响分析系统 After 转移部分文件 Afterglow余辉,夕照时分音响效果 Again st 以……为背景 AGC automatic gain control 自动增益控制AHDaudiohigh density音频高密度唱片系统 AI advanced integrated预汇流AI amplifier input 放大器输入 AI artificial intelligence 人工智能AI azimuth indi cator 方位指示器 A-IN 音频输入 A-INSEL audio input selection 音频输入选择 Alarm 警报器 ALC automatic level control自动电平控制?ALC automatic load control自动负载控制
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 Accounting Procedure/Cycle 会计信息系统 Accounting information System
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
财务专业术语中英文对照表 英文中文说明 Account Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师 Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息 Government Accounting Office 政府会计办公室 Income statement 损益表 Institute of Internal Auditors 部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 部审计 Internal control structure 部控制结构 Internal Revenue Service 国收入署 Internal users部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬 Securities and Exchange Commission 证券交易委员会
财务术语的中英对比 a payment or serious payments 一次或多次付款 abatement 扣减 absolute and unconditional payments 绝对和无条件付款 accelerated payment 加速支付 acceptance date 同意日 acceptance 同意 accession 加入 accessories 附属设备 accountability 承担责任的程度 accounting benefits 会计利益 accounting period 会计期间 accounting policies 会计政策 accounting principle 会计准则 accounting treatment 会计处理 accounts receivables 应收账款 accounts 账项
accredited investors 经备案的投资人accumulated allowance 累计预备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得acquisitions 兼并 Act on Product Liability (德国)生产责任法action 诉讼 actual ownership 事实上的所有权 additional filings 补充备案 additional margin 附加利差 additional risk附加风险 additions (设备的)附件 adjusted tax basis 已调整税基 adjustment of yield 对收益的调整administrative fee治理费 Administrative Law(美国)行政法 advance notice 事先通知 advance 放款 adverse tax consequences 不利的税收后果
财务术语中英文大全 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
A (1)ABC 作业基础成本计算 A (2)absorbed overhead 已吸收制造费用 A (3)absorption costing 吸收成本计算 A (4)account 帐户,报表 A (5)accounting postulate 会计假设 A (6)accounting series release 会计公告文件 A (7)accounting valuation 会计计价 A (8)account sale 承销清单 A (9)accountability concept 经营责任概念 A (10)accountancy 会计职业 A (11)accountant 会计师 A (12)accounting 会计 A (13)agency cost 代理成本 A (14)accounting bases 会计基础 A (15)accounting manual 会计手册 A (16)accounting period 会计期间 A (17)accounting policies 会计方针 A (18)accounting rate of return 会计报酬率 A (19)accounting reference date 会计参照日 A (20)accounting reference period 会计参照期间A (21)accrual concept 应计概念 A (22)accrual expenses 应计费用
A (23)acid test ration 速动比率(酸性测试比率) A (24)acquisition 购置 A (25)acquisition accounting 收购会计 A (26)activity based accounting 作业基础成本计算A (27)adjusting events 调整事项 A (28)administrative expenses 行政管理费 A (29)advice note 发货通知 A (30)amortization 摊销 A (31)analytical review 分析性检查 A (32)annual equivalent cost 年度等量成本法 A (33)annual report and accounts 年度报告和报表A (34)appraisal cost 检验成本 A (35)appropriation account 盈余分配帐户 A (36)articles of association 公司章程细则 A (37)assets 资产 A (38)assets cover 资产保障 A (39)asset value per share 每股资产价值 A (40)associated company 联营公司 A (41)attainable standard 可达标准 A (42)attributable profit 可归属利润 A (43)audit 审计 A (44)audit report 审计报告
1、the airframe 机身,结构 2、The front (fore) part 前部 3、The rear (aft) part 后部 4、port 左旋(舵) 5、starboard 右旋(舵) 6、the inboard engine or inboards 内侧发动机 7、the outboard engine or outboards 外侧发动机 8、the nose 机头 9、the belly 腹部 10、the skin 蒙皮 11、the windscreen or windshield 风挡 12、the wing 机翼 13、the trailing edge 机翼后缘 14、the leading edge 机翼前缘 15、the wing tip 翼尖 16、the control surface 操纵面 17、ailerons 副翼 18、flaps (inboard flap,outboard flap,leading edge flaps) 襟翼(内侧襟翼,外侧襟翼,前缘缝翼) 19、spoilers (inboard\outboard spoiler)(spoiler down\up) 阻力板,扰流板(内、外侧扰流板)(扰流板放下、打开) 20、slats 缝翼 21、elevators (elevator control tab) 升降舵(升降舵操纵片) 22、rudder (rudder control tab) 方向舵(方向舵操纵片)
23、flap angle 襟翼角 24、flap setting 襟翼调整 25、the full flap position 全襟翼位置 26、a flapless landing 无襟翼着陆 27、the landing gear 起落架 28、stabilizer 安定面 29、the nose wheel 前轮 30、gear locked 起落架锁定 31、the wheel well 起落架舱 32、the wheel door 起落架舱门 33、a tyre 轮胎 34、to burst 爆破 35、a deflated tyre 放了气的轮胎 36、a flat tyre 走了气的轮胎 37、a puncture 轮胎被扎破 38、to extend the flaps (to retract the flaps) 放下襟翼(收上襟翼) 39、gear extention (gear retraction) 起落架放下(起落架收上) 40、The gear is jammed. 起落架被卡死。 41、The flaps are jammed. 襟翼被卡死。 42、the emergency extention system 应急放下系统 43、to crank the gear down 摆动放下起落架 44、the brakes 刹车
财务管理术语表吸收成本法:Absorption costing 得出单位产品的固将某会计期间内发生的固定成本除以销售量,全部成本法: Total Cost Methods 定成本,再加上单位变动成本,算出单位产品的总成本。对企业活动的财务信息进行测量和综合,从而向股东、经理和员工提供企业Accounting 会计:活动的信息。请参看管理会计和财务会计。会计师在会计报表的处理中所遵循的原则或惯例。正因为有会计原 则:Accounting convention 了这些原则,不同企业的会计报表以及同一企业不同时期的会计报表才具有可比性。如果会计原则在实行中发生了一些变化,那么审计师就应该在年度报表附注中对此进行披露。Financial 这是英国的叫法,在美国,会计报表或财务报表叫做Accounts 会计报表和账簿: 是指企业对其财务活动的记录。Chief financial officer Statements,,是指公司从这是美国的叫法,在英国,应付账款叫做CreditorsAccounts payable应付账款: 供应商处购买货物、但尚未支付的货款。Accounts receivable 应收账款: 这是美国的叫法,在英国,应收账款叫做Debtors,是指客户从公司购买商品或服务,公司已经对其开具发票,但客户尚未支付的货款。 Accrual accounting 权责发生制会计: 这种方法在确认收入和费用时,不考虑交易发生时有没有现金流的变化。比如,公司购买一项机器设备,要等到好几个月才支付现金,但会计师却在购买当时就确认这项费用。如果不使用权责发生制会计,那么该会计系统称作“收付制”或“现金会计”。 Accumulated depreciation 累计折旧: 它显示截止到目前为止的折旧总额。将资产成本减去累计折旧,所得结果就是账面净值。 Acid test 酸性测试: 这是美国的叫法,请参看quick ratio速动比率(英国叫法)。 Activity ratio 活动比率: 资产周转率,即销售收入除以净资产(或总资产)。它表明企业在销售过程中利用资产的效率,而不考虑资本的来源。零售业和服务业的活动比率通常比较高。制造业通常是资本密集型的,固定资产的流动资产较多,因此其活动比率也就比较低。 Allcation of costs 成本的分配: 将成本分配给“拥有”它们的产品或分部,比如用某产品的广告成本抵减该产品的收入。 Amortization 摊销: 将资产或负债价值的逐渐减少记录在各期费用里。通常是指商誉、专利或其他无形资产,或者债券的发行费用。 Assets 资产: 企业所拥有的财产,可能包括固定资产、流动资产和无形资产。 Asset turnover: 资产周转率 Auditing 审计对公司账簿和会计系统进行检查,从而确认公司的会计报表是否真实、公正地披露其财务状况的过程。 Auditors' report审计报告: 根据法律规定,有限公司每年都应当公布一份会计报表,同时审计师应当出具意见,以确认公司是否对其商业活动进行了真实、公正的披露。为了确认这一点,审计师需要检查公司的会计报表。如果他们对报表不满意,他们就会出具“保留意见”,提了同报表中他们认为错误或不确定的项目。审计师出具的保留意见可能会对公司的公众形象和股票价格产生灾难性的影响。 Authorized capital 核定资本: 经过核定允许发行的实收资本额。在核定资本的时候,公司需要支专业资料
财务术语中英文对照大全一、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
房务部:Rooms Division 前厅部:Front Office 客房部:Housekeeping 大堂副理:Assistant Manager 宾客关系主任:Guest Relation Officer 前台:Front Desk 接待处:Reception/Check-in 收银处:Cashier/Check-out 领班:Captain 主管:Supervisor 班次负责人:Shift Leader 商务中心:Business Center 客房服务代表:Guest service agent(接待和收银合并之后的前台人员的称呼)简称GSA 电话总机:Switch Board 接线员:Operator 预订处:Room Reservation 礼宾服务处:Concierge 大厅服务处:Bell Service 金钥匙:Golden Key 行政楼层:Executive Floor 行政酒廊:Executive Lounge 行李生:Bellman 迎宾员:Doorman 夜审:End of Day /Night auditor 2.前厅服务项目专业术语介绍 入住:Check-in 退房:Check-out 外币兑换:Foreign Currency Exchange 问询:Information 接送机服务:Pick up service 叫醒服务:Wake up call 请勿打扰服务:DND Do not disturbed 失物招领:Lost and Found 国内直拨和国际直拨电话:DDD and IDD Domestic Direct Dial and International Direct Dial对方付费电话:Collect Call 3.前厅常用物品术语介绍: 住宿登记单:Registration card 欢迎卡:Welcome card 订房凭证:Voucher 交接本:log book 信封:Envelope 房卡钥匙:Room key 安全保管箱:Safe Deposit Box 客房统计和出售率统计的术语 预离房:Expected Departure 预抵房:Expected Arrival
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V ouchers 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
财务术语中英文对照大 全 Company Document number:WUUT-WUUY-WBBGB-BWYTT-1982GT
财务术语中英文对照大全一、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
一.电气名词 Electric items 二.线路(母线、回路)Lines (Bus , circuits) 三.设备 Equipments 四.保护、继电器 Protection , relays 五.电气仪表 Electric instruments 六.防雷 Lightning protection 七.接地 Grounding , earthing 八.室、所 Room , Substation 九.电修车间设备 Equipments of electric repair 十.材料 Material 十一.图名 Drawings , diagrams 十二.表头 Tables 十三.标准图词汇 Terms from standard DWG 一.电气名词 Electric items 交(直)流 Alternating (direct) current 短路电流 Short-circuit current 起始次暂态短路电流 Initial subtransient short-circuit current 冲击电流 Impulse current 稳态短路电流 Steady state short-circuit current 临界电流 Critical current 切断电流 Rupturing current 熔断电流 Blow-out current 故障电流 Fault current 计算电流 Calculating current 极限有限电流 Limit effective current 过电流 Over current 逆电流 Inverse current 整定电流 Setting current 额定电流 Rated current 电流密度 Current density 短路电流最大有效值 Maximum effective value of short-circuit current 高压 High-voltage , High-tension 低压 Low-voltage , Low-tension 计算电压 Calculating voltage 激磁电压 Exciting voltage 冲击电压 Impulse voltage 临界电压 Critical voltage 残留电压 Residual voltage 击穿电压 Puncture voltage 脉动电压 Pulsating voltage 供电电压 Supply voltage 电力电压 Power voltage
财务术语中英文对照大全,财务人必备!目录 一、会计与会计理论 二、会计循环 三、现金与应收账款 四、存货 五、长期投资 六、固定资产 七、无形资产 八、流动负债 九、长期负债 十、业主权益 十一、财务报表 十二、财务状况变动表 十三、财务报表分析 十四、合并财务报表 十五、物价变动中的会计计量 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
初级会计 初级会计 会计术语名称英文名称 对账(checking) 对应账户(corresponding accounts) 定期清查(Periodic checking method) 定期盘存制(periodic inventory system) 订本式账簿(bound book) 调整账户(adjustment accounts) 调整分录(adjusting journal entry) 单式记账凭证(single account title voucher) 单式记账法(single-entry bookkeeping) 从属账户(Secondary accounts) 成本计算账户(costing accounts) 财产清查(physical inventory) 簿记(bookkeeping) 不定期清查(non-periodic checking method) 补充登记法(correction by extre recording) 表外账户(off-balance sheet accounts) 备抵账户(provision accounts) 备抵附加账户(provision and adjunct accounts) 备查账簿(memorandvn) 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)