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会计英语词汇大全 中英文对照2012年修正完整版

会计英语词汇大全 中英文对照2012年修正完整版
会计英语词汇大全 中英文对照2012年修正完整版

2012年最新会计中英文词汇对照大全

A AA 美国会计学会

Abacus 《算盘》杂志

abacus 算盘

Abandonment "废弃,报废;委付"

abandonment value 废弃价值

abatement ①减免②冲销

ability to service debt 偿债能力

abnormal cost 异常成本

abnormal spoilage 异常损耗

above par 超过票面价值

above the line 线上项目

absolute amount "绝对数,绝对金额"

absolute endorsement 绝对背书

absolute insolvency 绝对无力偿付

absolute priority 绝对优先求偿权

absolute value 绝对值

absorb "摊配,转并"

absorption account "摊配账户,转并账户"

absorption costing 摊配成本计算法

abstract 摘要表

abuse 滥用职权

abuse of tax shelter 滥用避税项目

ACCA 特许公认会计师公会

accelerated cost recovery system 加速成本收回制度accelerated depreciation method "加速折旧法,快速折旧法" acceleration clause "加速偿付条款,提前偿付条款" acceptance ①承兑②已承兑票据③验收

acceptance bill 承兑票据

acceptance register 承兑票据登记簿

acceptance sampling 验收抽样

access time 存取时间

accommodation 融通

accommodation bill 融通票据

accommodation endorsement 融通背书

account "①账户,会计科目②账簿,报表③账目,账项④记账" accountability "经营责任,会计责任"

accountability unit 责任单位

Accountancy 《会计》杂志

accountancy 会计

accountant "会计员,会计师"

accountant general "会计主任,总会计"

accounting in charge 主管会计师

"accountant,s legal liability " 会计师的法律责任

"accountant,s report " 会计师报告"accountant,s responsibility " 会计师职责

account form "账户式,账式"

accounting ①会计②会计学

accounting assumption "会计假定,会计假设" accounting basis "会计基准,会计基本方法" accounting changes 会计变更

accounting concept 会计概念

accounting control 会计控制

accounting convention "会计常规,会计惯例" accounting corporation 会计公司

accounting cycle 会计循环

accounting data 会计数据

accounting doctrine 会计信条

accounting document 会计凭证

accounting elements 会计要素

accounting entity "会计主体,会计个体" accounting entry 会计分录

accounting equation 会计等式

accounting event 会计事项

accounting exposure "会计暴露,会计暴露风险" accounting firm 会计事务所

Accounting Hall of Fame 会计名人堂accounting harmonization 会计协调化accounting identity 会计恒等式

accounting income 会计收益

accounting information 会计信息accounting information system 会计信息系统accounting internationalization 会计国际化accounting journals 会计杂志

accounting legislation 会计法规accounting manual 会计手册

accounting objective 会计目标accounting period 会计期

accounting policies 会计政策

accounting postulate 会计假设accounting practice 会计实务

accounting principle 会计原则

Accounting Principle Board 会计原则委员会accounting procedures 会计程序accounting profession "会计职业,会计专业" accounting rate of return 会计收益率accounting records "会计记录,会计簿籍" Accounting Review 《会计评论》

accounting rules 会计规则

Accounting Series Release 《会计公告文件》

accounting service 会计服务

accounting software 会计软件

accounting standard "会计标准,会计准则"

accounting standardization 会计标准化

Accounting Standards Board 会计准则委员会(英) Accounting Standards Committee 会计准则委员会(英) accounting system ①会计制度②会计系统

accounting technique 会计技术

accounting theory 会计理论

accounting transaction "会计业务,会计账务"

Accounting Trend and Techniques 《会计趋势和会计技术》accounting unit 会计单位

accounting valuation 会计计价

accounting year 会计年度

accounts "会计账簿,会计报表"

account sales "承销清单,承销报告单"

accounts payable 应付账款

accounts receivable 应收账款

accounts receivable aging schedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款

accounts receivable collection period 应收账款收款期

accounts receivable discounted 已贴现应收账款

accounts receivable financing "应收账款筹资,应收账款融资" accounts receivable management 应收账款管理

accounts receivable turnover "应收账款周转率,应收账款周转次数" accretion 增殖

accrual basis accounting "应计制会计,权责发生制会计"

accrued asset 应计资产

accrued expense 应计费用

accrued liability 应计负债

accrued revenue 应计收入

accumulated depreciation 累计折旧

accumulated dividend 累计股利

accumulated earnings tax "累积盈余税,累积收益税" accumulation "累积,累计"

acid test ratio 酸性试验比率

acquired company "被盘购公司,被兼并公司"

acquisition "购置,盘购"

acquisition accounting 盘购会计

acquisition cost 购置成本

acquisition decision 购置决策

acquisition excess 盘购超支

acquisition surplus 盘购盈余across-the-board 全面调整ACT 预交公司税

act "法案,法规"

action "起诉,诉讼"

active account 活动账户active assets 活动资产activity "业务活动,作业" activity account 作业账户activity accounting 作业会计activity ratio 业务活动比率activity variance 业务活动量差异act of bankruptcy 破产法

act of company 公司法

act of God "天灾,不可抗力" actual capital 实际资本actual value 实际价值actual wage 实际工资added value 增值

added value statement 增值表added value tax 增值税addition "增置,扩建"

additional depreciation "附加折旧,补提折旧"

additional paid-in capital 附加实缴资本

additional tax 附加税

adequate disclosure 充分披露

adjunct account 附加账户

adjustable-rate bond 可调整利率债券

adjusted gross income "调整后收益总额,调整后所得总额" adjusted trial balance 调整后试算表

adjusting entry 调整分录

adjustment 调整

adjustment account 调整账户

adjustment bond 调整债券

administrative accounting 行政管理会计administrative budget 行政管理预算

administrative expense 行政管理费用

ADR 资产折旧年限幅度

ad valorem tax 从价税

advance "预付款,垫付款"

advance corporation tax 预交公司税

advances from customers 预收客户款

advance to suppliers 预付货款

adventure "投机经营,短期经营"

adverse opinion "反面意见,否定意见" adverse variance "不利差异,逆差" advisory services 咨询服务

affiliated company 联营公司

affiliation 联营

after closing trial balance 结账后试算表after cost 售后成本

after date 出票后兑付

after sight 见票后兑付

after-tax 税后

AGA 政府会计师联合会

age "寿命,账龄,资产使用年限"

age allowance 年龄减免

age analysis 账龄分析

agency "代理,代理关系"

agency commission 代理佣金

agency fund 代管基金

agenda "议事日程,备忘录"

agent "代理商,代理人"

aggregate balance sheet 合并资产负债表aggregate income statement 合并损益表AGI "调整后收益总额,调整后所得总额"

aging of accounts receivable 应收账款账龄分析

aging schedule 账龄表

agio "贴水,折价"

agiotage "汇兑业务,兑换业务"

AGM 年度股东大会

agreement 协议

agreement of partnership 合伙协议

AICPA 美国注册公共会计师协会

AIS 会计信息系统

all capital earnings rate 资本总额收益率

all-inclusive income concept 总括收益概念

allocation "分摊,分配"

allocation criteria 分配标准

allotment "①分配,拨付②分配数,拨付数"

allowance ①备抵②折让③津贴

allowance for bad debts 呆账备抵

allowance for depreciation 折旧备抵账户

allowance method 备抵法

all-purpose financial statement "通用财务报表,通用会计报表" alpha risk "阿尔法风险,第一种审计风险"

altered check 涂改支票

alternative accounting methods 可选择性会计方法

alternative proposals "替代方案,备选方案"

amalgamation 企业合并

American Accounting Association 美国会计学会

American depository receipts "美国银行证券存单,美国银行证券托存收据" American Institute of Certified Public Accountants "美国注册会计师协会,美国注册公共会计师协会"

American option 美式期权

American Stock Exchange 美国股票交易所

amortization ①摊销②摊还

amortized cost 摊余成本

amount "金额,合计"

amount differ 金额不符

amount due 到期金额

amount of 1 dollar 1元的本利和

analysis 分析

analyst 分析师

analytical review 分析性检查

annual audit 年度审计

annual closing 年度结账

annual general meeting 年度股东大会

annualize 按年折算

annualized net present value 折算年度净现值

annual report 年度报告

annuity 年金

annuity due 期初年金

annuity in advance 预付年金

annuity in arrears 迟付年金

annuity method of depreciation 年金折旧法antedate 填早日期

anticipation "预计,预列"

anti-dilution clause 防止稀释条款

anti-pollution investment 消除污染投资

anti-profiteering tax 反暴利税

anti-tax avoidance 反避税

anti-trust legislation 反拖拉斯立法

A/P 应付账款

APB 会计原则委员会

APB Opinion 《会计原则委员会意见书》Application "申请,申请书"

applied overhead 已分配间接费用appraisal 估价

appraisal capital 评估资本

appraisal surplus 估价盈余

appraiser "估价员,估价师"

appreciation 增值

appropriated retained earnings "已拨定留存收益,已指定用途留存收益" appropriation "拨款,指拨经费"

appropriation account ①拨款账户②留存收益分配账户

appropriation budget 拨款预算

approval "核定,审批"

approved account 核定账户

approved bond 核定债券

A/R 应收账款

arbitrage "套利,套汇"

arbitrage transaction "套利业务,套汇业务"

arbitration "仲裁,公断"

arithmetical error 算术误差

"arm,s-length price " "正常价格,公正价格"

"arm,s-length transaction " "一臂之隔交易,正常交易"

ARR 会计收益率

arrears "①拖欠,欠款②迟付"

arrestment 财产扣押

Authur Anderson & Co. "约瑟?安德森会计师事务所,安达信会计师事务所" article "文件条文,合同条款"

articles of incorporation 公司章程

articles of partnership 合伙契约

articulate 环接

articulated concept 环接观念

artificial intelligence 人工智能

ASB 审计准则委员会

ASE 美国股票交易所

Asian Development Bank 亚洲开发银行

Asian dollar 亚洲美元

asking price "索价,卖方报价"

assessed value 估定价值

assessment "①估定,查定②特别税捐,特别摊派税捐" asset 资产

asset cover "资产担保,资产保证"

asset depreciation range 资产折旧年限幅度

asset-liability view 资产—负债观念

asset quality 资产质量

asset retirement "资产退役,资产报废"

asset revaluation 资产重估价

asset stripping "资产剥离,资产拆卖"

asset structure 资产结构

asset turnover 资产周转率

asset valuation 资产计价

assignment of accounts receivable 应收账款转让

associated company "联属公司,附属公司" Association of Government Accounting 政府会计师协会assumed liability "承担债务,承付债务"

AT 税后

at cost 按成本

at par "按票面额,平价"

at sight "见票兑付,即期兑付"

attached account 被查封账户

attachment "扣押,查封"

attest "证明,验证"

attestation "证明书,鉴定书"

audit "审核,审计"

auditability 可审核性

audit committee 审计委员会

audit coverage 审计范围

audited financial statement "审定财务报表,审定会计报表" audit evidence "审计证据,审计凭证"

Audit Guides 《审计指南》

auditing ①审计②审计学

auditing procedure 审计程序

auditing process 审计过程

auditing standard "审计标准,审计准则"

Auditing Standards Board 审计准则委员会Auditor "审计员,审计师"

auditor general "审计主任,总审计" "auditor,s legal liability " 审计师法律责任"auditor,s opinion " 审计师意见书"auditor,s report " "审计师报告,查账报告" audit program 审计工作计划

audit report 审计报告

audit risk 审计风险

audit sampling 审计抽样

audit software 审计软件

audit test 审计抽查

audit trail "审计脉络,审计线索"

audit working paper 审计工作底稿authorized capital stock "核定股本,法定股本" automated clearing house 自动票据交换所automated teller machine 自动取款机automatic transfer service 自动转账服务available asset 可用资产

available inventory 可用存货

average balance 平均余额

average collection period 平均收款期

average cost平均成本

average-cost method 平均成本法

average inventory "平均存货,平均库存"

average life "平均寿命,平均使用年限"

average payment period (of accounts payable) 应付账款平均付款期average rate of return 平均收益率

averages 股票价格平均指数

avoidable cost 可避免成本

back charge 欠费费用

back date "倒填日期,填早日期"

backed bill 背书票据

back-end load 后期负担

backer ①票据担保人②财务支持人

backlog depreciation 欠提折旧

back order 欠交订货

back pay 欠付工资

back tax 欠交税款

back-to-back credit 对开信用证

back-to-back loan 对销贷款

back wardation 倒价

backward integration 逆向合并

bad check 空头支票

bad debt "呆账,呆账账户"

bad debt account 呆账账户

bad debt expense 呆账费用

bad debt ratio 呆账比率

bad debt recovery 呆账收回

bailment "寄销,寄托"

bailout 抽资

bailout period 投资返还期

balance ①余额②平衡

balance budget 平衡预算

balance due 结欠余额

balance fund 平衡基金

balance of account 账户余额

balance of payment 国际收支差额balance of retained earnings 留存收益余额balance sheet 资产负债表

balance sheet account 资产负债表账户balance sheet analysis 资产负债表分析balance sheet audit 资产负债表审计balance sheet date 结账日期

balance sheet ratio 资产负债表比率balance sheet total 资产负债表总额

balloon payment 漂浮式付款

bank 银行

"bank(er,s) acceptance " "银行承兑,银行承兑汇票"

bank balance 银行存款余额

bankbook 存折

bank charge 银行手续费

bank checking account "银行支票账户,银行活期存款账户" bank confirmation 银行证明信函

bank credit "银行信用,银行信贷"

bank custody 银行保险库

bank draft 银行汇票

banker ①银行家②银行

bank failure 银行倒闭

bank loan 银行贷款

bank overdraft 银行透支

bank reconciliation statement "银行对账单,银行存款调节表" bank reference 银行征信信函

bank run 银行挤兑

bankruptcy 破产

bankruptcy act 破产法

bankruptcy cost 破产成本

bankruptcy court 破产法院

bankruptcy prediction 破产判断

Bankruptcy Reform Act of 1978 1978年破产改革法bank transfer "银行汇兑业务,银行转账业务" bargain "①合同,谈判②廉价货"

bargain money 定金

bargain purchase option 承租人优先购置权

bargain renewed option 承租人优先续租权

bargain sale 廉价销售

barometers "经济晴雨表,经济指标"

barometers stock 晴雨表股票

barter 以货易货

barter transaction 易货业务

base 基数

base period 基期

base price 基价

base rate 基础利率

base stock 基础存量

BASIC 基础语言

basic earnings per share 每股基础收益

basis 基准

basis of accounting "会计基准,会计方法"

basis of taxation 计税基准

会计专业术语中英文对照

A (1)ABC 作业基础成本计算 A (2)absorbed overhead 已吸收制造费用 A (3)absorption costing 吸收成本计算 A (4)account 帐户,报表 A (5)accounting postulate 会计假设 A (6)accounting series release 会计公告文件 A (7)accounting valuation 会计计价 A (8)account sale 承销清单 A (9)accountability concept 经营责任概念 A (10)accountancy 会计职业 A (11)accountant 会计师 A (12)accounting 会计 A (13)agency cost 代理成本 A (14)accounting bases 会计基础 A (15)accounting manual 会计手册 A (16)accounting period 会计期间 A (17)accounting policies 会计方针 A (18)accounting rate of return 会计报酬率 A (19)accounting reference date 会计参照日 A (20)accounting reference period 会计参照期间A (21)accrual concept 应计概念 A (22)accrual expenses 应计费用

A (23)acid test ration 速动比率(酸性测试比率) A (24)acquisition 购置 A (25)acquisition accounting 收购会计 A (26)activity based accounting 作业基础成本计算A (27)adjusting events 调整事项 A (28)administrative expenses 行政管理费 A (29)advice note 发货通知 A (30)amortization 摊销 A (31)analytical review 分析性检查 A (32)annual equivalent cost 年度等量成本法 A (33)annual report and accounts 年度报告和报表A (34)appraisal cost 检验成本 A (35)appropriation account 盈余分配帐户 A (36)articles of association 公司章程细则 A (37)assets 资产 A (38)assets cover 资产保障 A (39)asset value per share 每股资产价值 A (40)associated company 联营公司 A (41)attainable standard 可达标准 A (42)attributable profit 可归属利润 A (43)audit 审计 A (44)audit report 审计报告

新会计准则会计科目表中英文对照18页word

新会计科目表 1 资产 assets 11~ 12 流动资产 current assets 111 现金及约当现金 cash and cash equivalents 1111 库存现金 cash on hand 1112 零用金/周转金 petty cash/revolving funds 1113 银行存款 cash in banks 1116 在途现金 cash in transit 1117 约当现金 cash equivalents 1118 其它现金及约当现金 other cash and cash equivalents 112 短期投资 short-term investment 1121 短期投资 -股票 short-term investments - stock 1122 短期投资 -短期票券 short-term investments - short-term notes and bills 1123 短期投资 -政府债券 short-term investments - government bonds 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates 1125 短期投资 -公司债 short-term investments - corporate bonds 1128 短期投资 -其它 short-term investments - other 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 113 应收票据 notes receivable 1131 应收票据 notes receivable 1132 应收票据贴现 discounted notes receivable 1137 应收票据 -关系人 notes receivable - related parties 1138 其它应收票据 other notes receivable

中英文会计词汇对照表

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资产类Assets 流动资产Current assets 货币资金Cash and cash equivalents 1001 现金Cash 1002 银行存款Cash in bank 1009 其他货币资金Other cash and cash equivalents '100901 外埠存款Other city Cash in bank '100902 银行本票Cashier's cheque '100903 银行汇票Bank draft '100904 信用卡Credit card '100905 信用证保证金L/C Guarantee deposits '100906 存出投资款Refundable deposits 1101 短期投资Short-term investments '110101 股票Short-term investments - stock '110102 债券Short-term investments - corporate bonds '110103 基金Short-term investments - corporate funds '110110 其他Short-term investments - other 1102 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable 1111 应收票据Note receivable 银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance

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精心整理 ccount?帐户 Accounting?system?会计系统? American?Accounting?Association?美国会计协会? American?Institute?of?CPAs?美国注册会计师协会? Audit?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? ? 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?

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会计科目中英文对照全

会计科目中英文对照全 Pleasure Group Office【T985AB-B866SYT-B182C-BS682T-STT18】

1 资产 assets? 11~ 12 流动资产 current assets? 111 现金及约当现金 cash and cash equivalents? 1111 库存现金 cash on hand? 1112 零用金/周转金 petty cash/revolving funds? 1113 银行存款 cash in banks0 g 1116 在途现金 cash in transit? 1117 约当现金 cash equivalents? 1118 其它现金及约当现金 other cash and cash equivalents? 112 短期投资 short-term investment? 1121 短期投资 -股票 short-term investments - stock? 1122 短期投资 -短期票券 short-term investments - short-term notes and bills? 1123 短期投资 -政府债券 short-term investments - government bonds? 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates? 1125 短期投资 -公司债 short-term investments - corporate bonds? 1128 短期投资 -其它 short-term investments - other? 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market?113 应收票据 notes receivable? 1131 应收票据 notes receivable? 1132 应收票据贴现 discounted notes receivable? 1137 应收票据 -关系人 notes receivable - related parties? 1138 其它应收票据 other notes receivable? 1139 备抵呆帐-应收票据 allowance for uncollec- tible accounts- notes receivable?114 应收帐款 accounts receivable? 1141 应收帐款 accounts receivable? 1142 应收分期帐款 installment accounts receivable? 1147 应收帐款 -关系人 accounts receivable - related parties? 1149 备抵呆帐-应收帐款 allowance for uncollec- tible accounts - accounts receivable?118 其它应收款 other receivables? 1181 应收出售远汇款 forward exchange contract receivable? 1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies?1183 买卖远汇折价 discount on forward ex-change contract? 1184 应收收益 earned revenue receivable? 1185 应收退税款 income tax refund receivable? 1187 其它应收款 - 关系人 other receivables - related parties? 1188 其它应收款 - 其它 other receivables - other? 1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables?121~122 存货 inventories? 1211 商品存货 merchandise inventory? 1212 寄销商品 consigned goods? 1213 在途商品 goods in transit? 1219 备抵存货跌价损失 allowance for reduction of inventory to market? 1221 制成品 finished goods? 1222 寄销制成品 consigned finished goods?

会计词汇中英文对照表

会计词汇中英文对照表acceptance 承兑 account 账户 accountant 会计员 accounting 会计 accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整 administration expense 管理费用advances 预付 advertising expense 广告费agency 代理 agent 代理人 agreement 契约 allotments 分配数 allowance 津贴 amalgamation 合并 amortization 摊销 amortized cost 应摊成本

annuities 年金 applied cost 已分配成本 applied expense 已分配费用 applied manufacturing expense 己分配制造费用apportioned charge 摊派费用 appreciation 涨价 article of association 公司章程 assessment 课税 assets 资产 attorney fee 律师费 audit 审计 auditor 审计员 average 平均数 average cost 平均成本 bad debt 坏账 balance 余额 balance sheet 资产负债表 bank account 银行账户 bank balance 银行结存 bank charge 银行手续费 bank deposit 银行存款

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