完整版会计术语中英文对照

本钱会计

直接人工本钱差异( direct labor variance )

直接材料本钱差异( direct material variance )

在产品计价(work-in-process costing )

联产品本钱计算(joint products costing )

生产本钱汇总程序( accumulation process of production cost )

制造费用差异( manufacturing expenses variance )

实际本钱与估计本钱( actual cost and estimated cost)

工资费用分配(salary costs allocation)

本钱曲线(cost curve )

农业生产本钱( agriculture production cost)

原始本钱和重置本钱 ( original cost and replacement cost)

工程施工本钱

直接本钱与间接本钱(direct cost and indirect cost)

可控本钱(controllable cost)

制造费用分配 ( manufacturing expenses allocation )

理论本钱与应用本钱 t theory cost and practice cost )

辅助生产本钱分配 ( auxiliary production cost allocation )

期间,费用

本钱限制程序( procedure of cost control)

本钱记录(cost entry, cost recorder cost agenda)

本钱计算分批法(job costing method )

本钱计算分步法

直接人工本钱差异( direct labor variance )

本钱限制方法(cost control method )

内河运输本钱

生产费用要素( elements of production expenses )

历史本钱与未来本钱(historical cost and future cost )

可预防本钱与不可预防本钱(avoidable cost and unavoidable cost)

本钱计算期(cost period)

平均本钱与个另1J本钱( avorage cost and individual cost)

跨期摊提费用分配 (inter-period expenses allocation)

计戈U本钱(planned cost)

数量差异(quantity variance )

燃料费用分配(fuel expenses allocation)

定额本钱限制制度( norm cost control system )

定额治理(management norm )

可递延本钱与不可递延本钱(deferrable cost and undeferrable cost)

本钱限制标准( standard of cost control)

副产品本钱计算(by-product costing )

责任本钱(responsibility cost) 生产损失核算( production loss accounting )生产本钱(production cost)

预计本钱(predicted cost)

本钱结构(cost structure)

房地产开发本钱

主要本钱与力□工本钱(prime costs and processing costs)

决策本钱(cost of decision making )

本钱计算品种法 ( category costing method)

在产品本钱( work-in-process cost)

工厂本钱(factory cost)

本钱考核(cost assess )

制造费用(manufactruing expenses )

动力费用分配 ( power expenses allocation)

趋势分析法 t trend analysis approach)

本钱计算简单法( simple costing method )

责任本钱层次(levels of responsibility cost )

比照分析法 (comparative analysis approach)

约当产量比例法(equivalent units method )

原始记录 (original record )

可比产品本钱分析 (general product cost analysis )

本钱计算方法(costing method)

本钱计算对象 ( costing objective )

本钱计算单位(costing unit)

本钱方案完成情况分析

本钱计戈U治理体系( planned management system of cost )

本钱方案(cost plan)

本钱会计(cost accounting)

本钱核算原贝U ( principle of costing )

本钱核算程序( cost accounting qrocedures)

本钱核算本钱(costing account )

本钱核算(costing)

本钱归集(cost accumulation)

本钱治理(cost management)

本钱分析(cost analysis)

本钱分配(ocst allocation )

本钱分类账(cost ledger)

本钱分类(cost classifiction )

本钱费用界限

本钱调整(cost adjustment )

本钱差异(cost variance )

本钱报告(costing report)

本钱(cost)

车间本钱(workshop cost)

厂内经济核算制(internal business accounting system) 厂内结算价格(internal settlement prices)

产品寿命周期本钱(product life cycle cost )

产品本钱工程( cost items of product)

产品本钱技术经济分析

产品本钱计戈U ( the plan of product costs)

产品本钱(product cost)

初级会计

汇总原始凭证 (cumulative source document)

7匚总W己账凭证核算形式( 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)

戈U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)

计价比照账户(matching accounts)

记账方法(bookkeeping methods)

t己账规贝U ( recording rules)

记账凭证(voucher)

记账凭证核算形式( Bookkeeping proced ureusing vouchers )

t己账凭证?匚总、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t己账法(debit-credit bookkeeping )

通用 日记账核算形式( bookkeeping procedure using general journal )

夕卜来原始凭证 ( 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 t 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)

附力口账户(adjunct accounts )

付款凭证(payment voucher)

分类账簿(ledger)

中级会计

fixed assets

利润总额

利益分配(profit distribution )

应计费用(accrued expense)

商标权 t trademarks and tradenames)

全部履行法

净禾i］润(net income)