计导专业名词中英互译

会计方面专业术语的英文翻译acceptanc e承兑account 账户accountan t会计员accountin g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allotment s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assessmen t课税assets 资产attorneyfee 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bank discount 银行贴现bank draf t银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptc y破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of exchan g汇e票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds债券bonus红利book valu e账面价值bookkeepe r簿记员bookkeeping 簿记branch office general ledger支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital income 资本收益capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cashin bank 存银行现金cash ondelivery 交货收款cash onhand 库存现金cash payment现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit 存款单折certificate of indebtedness借据certified check 保付支票certified public accountant会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balancesheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost pric e成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery expen s送e货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款depositslip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft汇票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterpris e企业equipment 设备estate 财产estimated cost 估计成本estimates 概算exchange 兑换exchangeloss 兑换损失expenditure 经费expense 费用extension 延期facevalu e票面价值factor 代理商fair valu e公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fixed asset 固定资产fixed cos t固定成本fixed deposit 定期存款fixed expense 固定费用foreman 工头franchise 专营权freight 运费funds资金furniture and fixture 家俬及器具gain 利益general expense 总务费用general ledger 总分类账goods货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税income 收入income ta x所得税income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货investmen t投资investment income 投资收益invoice 发票item 项目job 工作job cost 工程成本jointventure 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal expense 律师费letter of credit 信用状liability 负债limited company 有限公司limited liability 有限负债limited partnership 有限合夥liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备manufacturing expense 制造费用manufacturing cost 制造成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产net amoun t净额net asset 资产净额net incom e净收入net loss 净亏损net profi t纯利netvalue 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating expense 营业费用order订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating expense 营业费用order订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支quotation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivabl e应收款recoup 补偿redemptio n偿还refund 退款remittanc e汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales销货sale return 销货退回sale discount 销货折扣salvage 残值sample fe e样品scrap废料scrap value 残余价值securitie s证券security 抵押品selling commission 销货佣金selling expense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry expense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taxable profit 可徵税利润tax 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cos t总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travellin g差旅费trial balance 试算表trust信托turnover 营业额unappropriated surplus 未分配盈余unit cost 单位成本unlimitedcompany 无限公司unlimitedliability 无限责任unpaiddividend 未付股利valuation 估价value价值vendor 卖主voucher 传票wagerate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 褔利费wear and tear 秏损work orde r工作通知单year end 年结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 内部审计证书Certificate in Management Accountin g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 acceptedaccounti npgrinciples 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 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and ExchangeCommissio n证券交易委员会Statement of cash flow 现金流量表Statement of financialposition 财务状况表Tax accounting 税务会计Accountin e g quation会计等式Articulation 勾稽关系Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosur e批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investingactivities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰。

成本会计直接人工成本差异（direct labor variance）直接材料成本差异（direct material variance）在产品计价（work-in-process costing）联产品成本计算（joint products costing）生产成本汇总程序（accumulation process of procluction cost）制造费用差异（manufacturing expenses variance）实际成本与估计成本（actual cost and estimated cost）工资费用分配（salary costs allocation）成本曲线（cost curve）农业生产成本（agriculture production cost）原始成本和重置成本（original cost and replacement cost）工程施工成本直接成本与间接成本（direct cost and indirect cost）可控成本（controllable cost）制造费用分配（manufacturing expenses allocation）理论成本与应用成本（theory cost and practice cost）辅助生产成本分配（auxiliary production cost allocation）期间,费用成本控制程序（procedure of cost control）成本记录（cost entry, cost recorder cost agenda）成本计算分批法（job costing method）成本计算分步法直接人工成本差异（direct labor variance）成本控制方法（cost control method）内河运输成本生产费用要素（elements of production expenses）历史成本与未来成本（historical cost and future cost）可避免成本与不可避免成本（avoidable cost and unavoidable cost）成本计算期（cost period）平均成本与个别成本（avorage cost and individual cost）跨期摊提费用分配（inter-period expenses allocation）计划成本（planned cost）数量差异（quantity variance）燃料费用分配（fuel expenses allocation）定额成本控制制度（norm cost control system）定额管理（management norm）可递延成本与不可递延成本（deferrable cost and undeferrable cost）成本控制标准（standard of cost control）副产品成本计算（by-product costing）责任成本（responsibility cost）生产损失核算（production loss accounting）生产成本（production cost）预计成本（predicted cost）成本结构（cost structure）房地产开发成本主要成本与加工成本（prime costs and processing costs）决策成本（cost of decision making）成本计算品种法（category costing method）在产品成本（work-in-process cost）工厂成本（factory cost）成本考核（cost assess ）制造费用（manufactruing expenses）动力费用分配（power expenses allocation）趋势分析法（trend analysis approach）成本计算简单法（simple costing method）责任成本层次（levels of responsibility cost）对比分析法（comparative analysis approach）约当产量比例法（equivalent units method）原始记录（original record）可比产品成本分析（general product cost analysis）成本计算方法（costing method）成本计算对象（costing objective）成本计算单位（costing unit）成本计划完成情况分析成本计划管理体系（planned management system of cost）成本计划（cost plan）成本会计（cost accounting）成本核算原则（principle of costing）成本核算程序（cost accounting qrocedures）成本核算成本（costing account）成本核算（costing）成本归集（cost accumulation）成本管理（cost management）成本分析（cost analysis）成本分配（ocst allocation）成本分类账（cost ledger）成本分类（cost classifiction）成本费用界限成本调整（cost adjustment）成本差异（cost variance）成本报告（costing report）成本（cost）车间成本（workshop cost）厂内经济核算制（internal business accounting system）厂内结算价格（internal settlement prices）产品寿命周期成本（product life cycle cost）产品成本项目（cost items of product）产品成本技术经济分析产品成本计划（the plan of product costs）产品成本（product cost）初级会计汇总原始凭证（cumulative source document）汇总记账凭证核算形式（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）划线更正法（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）计价对比账户（matching accounts）记账方法（bookkeeping methods）记账规则（recording rules）记账凭证（voucher）记账凭证核算形式（Bookkeeping proced ureusing vouchers）记账凭证汇总表核算形式（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）借贷记账法（debit-credit bookkeeping）通用日记账核算形式（bookkeeping procedure using general journal）外来原始凭证（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（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）附加账户（adjunct accounts）付款凭证（payment voucher）分类账簿（ledger）中级会计固定资产（fixed assets）利润总额利益分配（profit distribution）应计费用（accrued expense）商标权（trademarks and tradenames）全部履行法净利润（net income）应付利润（profit payable）未分配利润收益债券（income bonds）货币资金利息资本化（capitalization of interests）公益金工程物资预付账款（advance to supplier）其他应收款（other receivables）现金（cash）预收账款公司债券发行（corporate bond floatation）应付工资（wages payable）实收资本（paid-in capital）盈余公积（surplus reserves）管理费用土地使用权股利（dividend）应交税金（taxes payable）流动资金负商誉（negative goodwill）费用的确认（recognition of expense）短期投资（temporary investment）专项资产【旧】专有技术（know-how）专营权（franchises）资本公积（capital reserves）资产负债表法资金占用和资金来源[旧]自然资源（natural resources）存货（inventory）车间经费【旧】偿债基金（sinking fund）长期应付款（long-term payables）长期投资（long-term investments）长期借款（long-term loans）长期负债（long-term liability of long-term debt）财务费用（financing expenses）拨定留存收益（appropriated retained earnings）标准成本法（standard costing）变动成本法（variable costing）比例履行法包装物版权（copyrights）高级会计期货交易市场（market of futures transaction）期货交易（futures transaction）举债经营融资租赁（leveraged lease）金融工具（financial instruments）企业集团（business qroup）年度报告（annual report）内部往来（transactions between home office and branches）合伙企业（partnership enterprise）合并资产负债表（consolidated balance sheet）合并主体的所得税会计（accounting for income taxes of consolidated entities）（美）合并现金流量表（consolidated statement of cash flow）合并价差（cost-book value differentials）合并会计报表（consolidated financial statements）购买法（purchase methed）企业整体价值（the value of an enterprise as a whole）权益结合法（pooling of interest method）期内所得税分摊（intraperiod tax allocation）（美）期末存货的未实现损益（unrealized profit in ending inventory）公司间的长期资产业务（intercompany transactions in long-term assets）名义货币保全（maintaining capital in units of money）基金论（the fund theory）功能性货币（functional currency）（美）汇兑损益（exchange gains or losses）合并财务状况变动表（consolidated statement of changes in financial poition）合并财务状况变动表（consolidated statement of changes in financial poition）换算损益（translation gains or losses）举债经营收购（Leveraged buyouts,简称LBC）（美）母公司持股比例变动（change in ownership percentage held by parent）交互分配法（reciprocal allocation approach）（美）货币项（monetary items）合伙清算（partnership liquidation全面分摊法（comprehensive allocation）固定资产投资方向调节税合并费用（expenses related to combinations）间接标价法（indirect quotation）买入汇率（buying rate）期货合约（futrues contract）混合合并（conglomeration）控投公司（holding company）股票指数期货（stock index futrues）横向销售（crosswise sale）固定汇率（fixed rate）纳税影响法（tax effect method）记账汇率（recording rate）横向合并（horizontal integration）合并前股利（preacquisition dividends）可变现净值（net realizable）企业合并会计（accounting for business combination）平仓盈亏（offset gain and loss）卖出汇率（selling rate）金融期货交易（financial futures transaction）会计利润（accounting income）合并损益表（consolidated income statement）公允价值（fair value）期权（options）间接控股（indirect holding）两笔交易观（two-transaction opinion）破产清算（bankrupcy liquidation）企业合并（business combination）企业论（the enterprise theory）商品寄销（consignment）个人所得税（personal income tax）个人财务报表（personal financial state-ments）（美）改组计划（reorganization plan）（美）改组（reorganization）复杂权益法（complex equity method）附属公司（associated company）负权人偿金（dividend）浮动汇率（floating rate）分支机构会计（accounting for branch）推定赎回损益（constructive gains and losses on bonds）推定赎回（constructive retirement）投机（spculation）贴水（discount）特定物价指数（specific price index）分支机构（branch）分期收款销货（installment sales）分次清算（installment liquidation）分部报告（segmental reporting）房地产收入（real estate revenue）房地产成本（cost of real setate）房地产（real estate）多种汇率法（multiply exchange rate）对境外实体的净投资（net investment in foreign entities）订量单位：（units of measurement）递延法（deffered method）当代理论（contemporary theory）单一汇率法（singal method）退休金（pension plan）退休金会计（accounting for pension plan）（美）退休金给付义务（pension benefit obligations）（美）外币（foreign currency）外币业务（foreign currency transaction）吸收合并（merger）物价变动会计（accounting for price changes）无偿债能力（insolvency）完全合并（full consolidation）物价指数（price index）物价变动（price changes）完全应计法（full accrual method）物价总指数（general price index）外汇期货交易（foreign exchange frtrues transaction）下推会计（push-down accounting）（美）先折算后调整法（translation-remeasurement method）现行成本/稳值货币会计（current cost/general purchasing power accountin）现行成本（crurent cost）现行成本会计（current cost accounting）先调整后折算法（remeasurement-translation method）销售代理处（sales agency）相互持股（mutual holdings）相对账户调节（reconciliation of home office and branch accounts）新合伙人入伙（admission of a new parther）向上销售（upstream sale）衍生金融工具（derivative financial instru-ments）销售式融资租赁（sales-type financing lease）向下销售（downstream sale）消费税（consumer tax）一笔交易观（one-transaction opinion）业主权论（the proprietorship theory）一般物价水准会计（general price level accounting）一般购买力单位（units of general purchasing power）招股说明书（prospectus）中间汇率（middle rate）中期报告（interim reporting）重置成本（replacement cost）转租赁（subleases）准改组（quasi-reorbganization）（美）资本保全（capital maintenance）资本化价值（capitalized value）资本因素（capital factor）资产负债法（asset/libility method）存货转让价格（inventory transfer price）创立合并（consolidation）出租人会计（accounting for leases-lessor）持有（产）损益（holding gains losses）持仓盈亏（opsition gain and loss）承租人会计（accounting for leases-leasee）成本回收法（cost recovery method）纵向合并（Vertical integration）综合变动（general change）子公司权益变动（change in ownership of a subsidiary）子公司（subsidiary company）资源税（resources tax）成本法（cost method）财产信托会计（fiduciary accounting）（美）财产税（property tax）部分分摊法（partial allocation）不合并子公司（unconsolidated subsidiaries）最低退休金负债（minimum liability）（美）租赁（leases）租金（rents）企业会计企业财务（business finance）期权市场（option market）期货市场（future market）可转让定期存单市场（negotiable CDmarket）货币市场（money market）黄金市场（gold market）国有独资公司股份有限公司（company limited by shares）股份两合公司（limited pactnership）公司（company）二级市场（security secondary market）独资企业（sole proprietorship）店头市场（over-the -counter-market）承兑市场（acceptance market）拆借市场（lending market）财务制度（financial regulations）财务政策（financial policy）财务预测（financial forecast）财务控制（financial control）金融市场（financial market）财务决策（financial decision）财务监督（financial cupervision）财务计划（financial planning）财务活动（financial activities）财务管理组织（organization of financial management）一级市场（security primary market）无限责任公司（company of unlimited liability）外汇市场（foreign exchange market）贴现市场（dixcount market）企业组织形式（forms of enterprise organization）政府会计企业财务（business finance）期权市场（option market）期货市场（future market）可转让定期存单市场（negotiable CDmarket）货币市场（money market）黄金市场（gold market）国有独资公司股份有限公司（company limited by shares）股份两合公司（limited pactnership）公司（company）二级市场（security secondary market）独资企业（sole proprietorship）店头市场（over-the -counter-market）承兑市场（acceptance market）拆借市场（lending market）财务制度（financial regulations）财务政策（financial policy）财务预测（financial forecast）财务控制（financial control）金融市场（financial market）财务决策（financial decision）财务监督（financial cupervision）财务计划（financial planning）财务活动（financial activities）财务管理组织（organization of financial management）一级市场（security primary market）无限责任公司（company of unlimited liability）外汇市场（foreign exchange market）贴现市场（dixcount market）企业组织形式（forms of enterprise organization）事业单位会计（accounting for non-profit organizations）事业单位固定资产（fixed assets for non-profit organizations）事业单位固定基金（fixed funds non-profit organizations）事业单位负债（liabilities for non-profit organizations）事业单位对外投资（outside investments for non-profit organizations）事业单位财务清算（liquidation of non-profit organization）上缴上级支出（payment to the higher authority）上级补助收入（grant from the higher authority）其他收入（miscellaneous gains）科学事业单位资产（scientific research instifutes’assets）科学事业单位支出（scientific research institutes’expenditures）科学事业单位预算（scientific research institutes’budgeting）科学事业单位收入（scientific research institutes’revenues）科学事业单位结余（scientific research institutes’surplus）科学事业单位会计制度（accointing regulations for scientific research instifutes）科学事业单位会计报表分析（scientific research institutes-analysis of accounting statements）科学事业单位会计（sicentific research institute accounting）科学事业单位成本费用管理（scientific research institutes-cost maragement）科学事业单位财务制度（financial regulations for scientific research institutes）经营支出（orerating expense ）经营收入（operating revenue）基金预算支出（fund budget expenditure）基金预算收入（fund budget revenue）基金预算结余（surplus of fund budget）国家预算（state budget）国家决算（final accounts of state revenue and expenditure）高等学校资产（colleges and universities assets）高等学校支出（colleges and universities expenditures）高等学校预算管理方式（budget management method of colleges and universities）高等学校收入（colleges and universities revenues）专用基金支出（expenditure on special purpose fund）专用基金收入（proceeds from special purpose fund）专用基金结余（surplus of special purpose funds）中华人民共和国预算法（the budget law of the people’s Republic of China）资金调拨支出（expenditure on allocated and transeferred fund）财政收入（public finance-revemue）财政净资产（public finance-net assets）财政负债（public finance-liabilities）财政补助收入（grant from the state）拨入专款（restricted appropriation）dsa管理会计政治风险（political risk）再开票中心（reinvoicing center）现代管理会计专门方法（special methods of modern management accounting）现代管理会计（modern management accounting）提前与延期支付（Leads and Lags）特许权使用管理费（fees and royalties）跨国资本成本的计算（the cost of capital for foreign lnuertments）跨国运转资本会计（multinational working capital management）跨国经营企业业绩评价（multinational performance evaluation）经济风险管理（managing economic exposure ）交易风险管理（managing transaction exposure）换算风险管理（managing translation exposure）国际投资决策会计（foreign project appraisal）国际管理会计（international management）国际存货管理（international inventory management）股利转移（dividend kemittances）公司内部贷款（intercompany loans）冻结资金转移（repatriating blocked funds）冻结资金保值（maintaining the value of blocked funds）调整后的净现值（adjusted net present value）。

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、现金与应收账款现金 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 Vouchers 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 F.O.B shipping point目的地抵岸价格 F.O.B 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 SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础 SCFP.Working 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。

名词术语表Absorption costing（完全成本法）：制造产品的成本报告方法，内容通常包括直接材料、直接人工和制造费用。

Accelerated depreciation method（加速折旧法）：一种在资产使用的第1年产生较高的折旧费用，之后年度折旧费用逐渐下降的折旧方法。

Account（账户）：用来记录财务报表项目增减变化的会计表格。

Account form（账户式）：类似会计恒等式的一种资产负债表格式，它将资产项目列示在表的左边，负债和所有者权益项目列示在表的右边。

Account payable（应付账款）：一项因赊购而产生的负债。

Account receivable（应收账款）：采取信用方式销售产品或提供服务而应向顾客收取的款项。

Accounting（会计）：一个向企业利益相关者提供有关企业经营活动和状况信息的信息系统。

Accounting cycle（会计循环）：以分析经济业务并编制分录为起点，以结账后试算平衡表为终点的过程。

Accounting equation（会计恒等式）：资产＝负债＋所有者权益。

Accounting period concept（会计期间概念）：一种会计概念，它假定企业的经济寿命可以被划分为若干期间。

Accounting system（会计系统）：企业为满足内部管理和外部信息使用者需要而对财务数据进行收集、分类、汇总和报告所采用的方法和程序。

Accounts payable subsidiary ledger（应付账款明细分类账）：由各个供应商（债权人）的单个账户组成的分类账。

Accounts receivable subsidiary ledger（应收账款明细分类账）：由各个顾客（债务人）的单个账户组成的分类账。

Accounts receivable turnover（应收账款周转率）：销售净额与应收账款之间的关系。

这一比率通过销售净额除以平均应收账款净额计算而得，用以衡量年度内应收账款收回的快慢。

====================================================================== =============英文繁体译词大陆惯用术语------------------------------------------------------------------------------------save 储存存储schedule 排程调度scheduler 排程器调度程序scheme 结构纲目、组织纲目scroll bar 卷轴滚动条scope 生存空间、生存范围、范畴、作用域生存空间scope operator 生存空间（范围决议）运算子:: 生存空间操作符scope resolution operator生存空间决议运算子生存空间解析操作符（与scope operator同）screen 萤幕屏幕search 搜寻查找semantics 语意语义sequential container 序列式容器顺序式容器（对应於associative container）server 伺服器、伺服端服务器、服务端serial 串行serialization 次第读写,序列化序列化(serialize)setter (相对於getter) 设值函式signal 信号signature 标记式、签名式、署名式签名slider 滚轴滑块slot 条孔、槽槽smart pointer 灵巧指标、精灵指标智能指针snapshot 萤幕快照（图）屏幕截图specialization 特殊化、特殊化定义、特殊化宣告特化specification 规格规格、规范splitter 分裂视窗切分窗口software 软体软件solution 解法,解决方案方案source 原始码源码、源代码stack 堆叠栈stack unwinding 堆叠辗转开解（此词用於exception 主题）栈辗转开解* standard library 标准程式库standard template library 标准模板程式库statement 述句语句、声明status bar 状态列、状态栏状态条STL 见standard template librarystream 资料流、串流流string 字串字符串subroutinesubscript operator 下标运算子[ ] 下标操作符subtype 子型别子类型support 支援支持suspend 虚悬挂起symbol 符号记号syntax 语法语法tag 标签标记索引标签,页签???target 标的（例target pointer：标的指标）目标task switch 工作切换任务切换template 模板、范本模板template argument deduction模板引数推导模板叁数推导template explicit specialization模板显式特化（版本）模板显式特化? template parameter 模板叁数模板叁数temporary object 暂时物件临时对象text 文字文本text file 程式本文档（放置程式原始码的档案）文本文件thread 执行绪线程thread safe 多绪安全多线程安全throw 丢掷（常指发出一个exception）丢掷、引发token 语汇单元符号、标记transaction 交易事务transparent(ly) 透通的(地)traverse 巡访（来回走动）遍历trigger 触发触发type 型别类型UML unified modeling language 统一建模语言unary function 一元函式单叁函数unary operator 一元运算子一元操作符underflow 下限溢位（相对於overflow）下溢unchecked exception 不可控异常(Java)unqualified 未经资格修饰（而直接取用）?unwinding ref. stack unwinding ?user 使用者、用户用户user interface 使用者介面、用户介面、人机介面用户界面variable 变数（相对於常数const）变量vector 向量（一种容器，有点类似array）向量、矢量(?) viable 可实行的、可行的可行的viable function 可行函式可行函数（从candidate functions 中挑出者）video 视讯视频view (1) 视图(document/view) 文档/视图view (2) 映件virtual function 虚拟函式虚函数virtual machine 虚拟机器虚拟机virtual memory 虚拟记忆体虚内存, 虚存volatile 易挥发的、易变的?vowel 母音元音字母window 视窗窗口window function 视窗函式窗口函数window procedure 视窗函式窗口过程word 字单词word processor 文书处理器字处理器wrapper 外覆、外包包装xxx based 以xxx 为基础的、植基於xxx 的基於xxx 的xxx box xxx 盒、xxx 方块、框xxx 框例如dialog box 对话盒、对话方块、对话框对话框xxx oriented xxx 导向面向xxx宽频宽带透过,经由,藉由通过感冒不感兴趣,不欣赏,有意见感兴趣感冒很红很火颇为比较符号符大括弧{ } 花括弧中括弧[ ] 方括弧小括弧( ) 圆括弧角括弧< > 尖括弧-self 本身自身呈现体现cover 涵盖覆盖合作协作这麽做这样做for example 例如比如食谱菜谱replace, instead 取代替换亦即即逐一逐个话题谈资level 阶级low level 低阶低级indicate 显示表明level 层次,层级级别事实上实际上薪资,薪水工资加总加合一般普通advanced? 进阶高端不少书籍把「成本」和「开销」混为一谈（并把cost译为开销）我想它们的意义并不相同。

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AAT（Average access time，平均存取时间）ABS（Auto Balance System，自动平衡系统）AM（Acoustic Management，声音管理）ASC（Advanced Size Check，高级尺寸检查）ASMO（Advanced Storage Magneto-Optical，增强形光学存储器）AST（Average Seek time，平均寻道时间）ATA（Advanced Technology Attachment，高级技术附加装置）ATOMM（Advanced super Thin-layer and high-Output Metal Media，增强形超薄高速金属媒体）BBS（BIOS Boot Specification，基本输入/输出系统启动规范）BPI（Bit Per Inch，位/英寸）bps（bit per second，位/秒）bps（byte per second，字节/秒）CAM（Common Access Model，公共存取模型）CF（CompactFlash Card，紧凑型闪存卡）CHS（Cylinders、Heads、Sectors，柱面、磁头、扇区）CSS（Common Command Set，通用指令集）DBI（dynamic bus inversion，动态总线倒置）DIT（Disk Inspection Test，磁盘检查测试）DMA（Direct Memory Access，直接内存存取）DTR（Disk Transfer Rate，磁盘传输率）EIDE（enhanced Integrated Drive Electronics，增强形电子集成驱动器）eSATA（External Serial ATA，扩展型串行ATA）FDB（fluid-dynamic bearings，动态轴承）FAT（File Allocation T ables，文件分配表）FC（Fibre Channel，光纤通道）FDBM（Fluid dynamic bearing motors，液态轴承马达）FDB（Fluid Dynamic Bearing，非固定动态轴承）FDC（Floppy Disk Controller，软盘驱动器控制装置）FDD（Floppy Disk Driver，软盘驱动器）GMR（giant magnetoresistive，巨型磁阻）HDA（Head Disk Assembly，头盘组件）HiFD（high-capacity floppy disk，高容量软盘）IDE（Integrated Drive Electronics，电子集成驱动器）IPEAK SPT（Intel Performance Evaluation and Analysis Kit - Storage Performance Toolkit，英特尔性能评估和分析套件- 存储性能工具包）JBOD（Just a Bunch Of Disks，磁盘连续捆束阵列）LBA（Logical Block Addressing，逻辑块寻址）MR（Magneto-resistive Heads，磁阻磁头）MBR（Master Boot Record，主引导记录）ms（Millisecond，毫秒）MSR（Magnetically induced Super Resolution，磁感应超分辨率）MTBF（Mean Time Before Failure，平均无故障时间）NQC（Native Queuing Command，内部序列命令）NTFS（Net Technology File System，新技术文件系统）OTF（on-the-fly，高速数据传输错误纠正）PCBA（Pring Circuit Board Assembly，印刷电路电路板组件）PIO（Programmed Input Output，可编程输入输出模式）PRML（Partial Response Maximum Likelihood，最大可能部分反应，用于提高磁盘读写传输率）RAID（Redundant Array of Independent Disks，独立磁盘冗余阵列）RAID（Redundant Array of Inexpensive Disks ，廉价磁盘冗余阵列）RPM（Rotation Per Minute，转/分）RSD: Removable Storage Device（移动式存储设备）RST（Read Service Times，读取服务时间）SAMS（Seagate's Advanced Multi Drive System，希捷高级多硬盘系统）SAS（Serial Attached SCSI，串行SCSI）SATA（Serial ATA，串行ATA）SBT（sound barrier technology，声音阻碍技术）SCSI（Small Computer System Interface，小型计算机系统接口）SCMA：SCSI Configured Auto Magically，SCSI自动配置SLDRAM（Synchnonous Link DRAM，同步链路内存）S.M.A.R.T.（Self-Monitoring, Analysis and ReportingTechnology，自动监测、分析和报告技术）SPS（Shock Protection System，抗震保护系统）SSO（simultaneously switching outputs，同时开关输出）STA（SCSI Trade Association，SCSI同业公会）STR（sequential transfer rates，连续内部数据传输率）TCQ（tagged command queuing，标签命令序列）TFI（Thin-Film Inducted Heads，薄膜感应磁头）TPI （Track Per Inch，磁道/英寸）Ultra CF（Ultra CompactFlash Card，超级紧凑型闪存卡）Ultra DMA（Ultra Direct Memory Access，超高速直接内存存取）LVD（Low Voltage Differential）Wpcom（Write-Precompensation Cylinders，写电流补偿柱面数）WST（Write Service Times，写入服务时间）AAM（Automatic Acoustic Management，自动机械声学管理）CBDS（Continuous Background Defect Scanning，连续后台错误扫描）DiscWizard（磁盘控制软件）DST（Drive Self Test，磁盘自检程序）SeaShield（防静电防撞击外壳）ADIP（Address In Pre-Groove，预凹槽寻址）ASPI（Advanced SCSI Programming Interface，高级SCSI可编程接口）ATAPI（AT Attachment Packet Interface，AT扩展包接口）BCF（Boot Catalog File，启动目录文件）BURN-Proof（Buffer UnderRuN-Proof，防止缓冲区溢出，三洋的刻录保护技术）BIF（Boot Image File，启动映像文件）CAV（Constant Angular Velocity，恒定角速度）CD（Compact Disc）CDR（CD Recordable，可记录光盘）CD-ROM/XA（CD－ROM eXtended Architecture，唯读光盘增强形架构）CDRW（CD-Rewritable，可重复刻录光盘）CLV（Constant Linear Velocity，恒定线速度）DAE（digital Audio Extraction，数据音频抓取）DAO（Disc At Once，整盘刻录）DAO－RAW（Disc At Once Read after Write，整盘刻录－写后读）DDSS（Double Dynamic Suspension System，双悬浮动态减震系统）DDSS II（Double Dynamic Suspension System II，第二代双层动力悬吊系统）DVD（Digital Video/Versatile Disk，数字视频/万能光盘）DVD-R（DVD Recordable，可记录DVD盘）DVD-RW（DVD Rewritable，可重复刻录DVD盘）DVD-RAM（Digital Video/Versatile Disk - Random AccessMemory，随机存储数字视频/万能光盘）ESER（EAC Secure Extract Ripping，EAC安全抓取复制）GM（Glass Mould，玻璃铸制）GSM（Galvanization Superconductive Material，电镀锌超导材料）IPW（Incremental Packet Writing，增量包刻录）LIMDOW（Light Intensity Modulation Direct OverWrite，光学调制直接覆盖）LG（Land Groove，岸地凹槽）MAMMOS（magnetic amplifying magneto-optical system，磁畴放大播放系统）MD（MiniDisc，微型光盘）ML（multi-level，多层光盘技术）MO（Magneto Optical，磁光盘）OTF（On The Fly，飞速刻录）OWSC（Optimum Write Speed Control、优化写入速度控制）PCAV（Part Constant Angular Velocity，部分恒定角速度）PPLS（Pure Phase Laser System，纯相位激光系统）RS-PC（Reed-Solomon Product Code，里德所罗门编码）RLL（Run Length limited，运行长度限制码）SACD（Super Audio CD，超级音频CD）SAO（Sessino At Once，区段刻录）SARC（Super－Advanced Rapid Cooling，超高级快速冷却）SC（Spin Coat，旋转覆盖）SCM（Spin Coat Method，旋压覆盖法）SLL（SeamLess Link，无缝连接）SMT（Superconductive Microtherm Technology，超导体散热材料）Super RENS（super resolution near-field structure，超精细近场结构）TAO（Track At Once，轨道刻录）TBW（Thermo Balanced Writing，热电平衡写入）VCD（Video COMPACT DISC，视频CD）VIPC（Intelligent Variable Power Correct，智能变功纠错技术）WD（Working Distance，工作距离）SOS（Smart Object Salvation，智能目标分析拯救系统）TADS（Target Acquisition and Designantion For DVD，DVD目标获取和指定）AAS（Automatic Area Seagment?）dpi（dot per inch，每英寸的打印像素）ECP（Extended Capabilities Port，延长能力端口）EPP（Enhanced Parallel Port，增强形平行接口）IPP（Internet Printing Protocol，因特网打印协议）MPT（Micro Piezo Technology，微针点压电）ppm（paper per minute，页/分）SPP（Standard Parallel Port，标准并行口）TA（Thermo Autochrome，全彩色感热式热感打印）TB（Thermal Bubble，热泡式）TET（Text Enhanced Technology，文本增强技术）USBDCDPD（Universal Serial Bus Device Class Definition for Printing Devices，打印设备的通用串行总线级标准）VD（Variable Dot，变点式列印）CIS（Contact Image Sensors，接触图像传感器）TWAIN（Toolkit Without An Interesting Name，无注名工具包协议）ADT（Advanced DRAM Technology，高级内存技术）ANSI（American National Standards Institute，美国国立标准协会）BAD（Best Amiga Dominators）CBF: Cable Broadband Forum，电缆宽带论坛CEA（Consumer Electronics Association，消费者电子协会）CEMA（Consumer Electronics Manufacturing Association（消费者电子制造业协会）CPE: Customer Premise Equipment（用户预定设备）CSA（Canadian Standards Association，加拿大标准协会）DCA: Defense Communication Agency，国防部通信局DOJ: Department of Justice（反不正当竞争部门）DSP: Delivery Service Partner（交付服务合伙人）DVB：Digital Video Broadcasting，数字视频广播E3（Electronic Entertainment Expo，电子娱乐展览会）EFF: Electronic Frontier Foundation（电子前线基金会）EPA（Environmental Protection Agency，美国环境保护局）ETRI（Electronics and Telecommunications ResearchInstitute，电子和电信研究协会）FCC（Federal Communications Commission，联邦通信委员会）FTC（Federal Trade Commission，联邦商业委员会）GDC（Game Developer Conference，游戏发展商会议）HTTC（HyperTransport Technology Consortium，HyperTransport技术协会）ICT（Information and Communications Technology，信息和通讯技术）IEC（International Electrotechnical Commission，国际电子技术委员会）ISSCC（International Solid-State Circuits Conference，国际晶体管电路讨论会）ICSA: International Computer SecurityAssociation（国际计算机安全协会）,它的前身为NCSA（National ComputerSecurity Association,国家计算机安全协会）ITU（International Telecommunications Union，国际电信同盟）IEEE（Institute of Electrical and Electronics Engineers，电子电路工程师协会）IETF（Internet Engineering T ask Force，因特网工程任务组）IFWP: International Forum White Paper，国际白皮书论坛ISC（International Steering Committee，国际筹划指导委员会）ISO/MPEG: International Standard Organization's Moving PictureExpert Group（国际标准化组织的活动图片专家组）ISOM（International Symposium on Optical Memory，光盘国际会议）ISSCC（IEEE International Solid-State CircuitsConference，IEEE国际固态电路协议）ITAA: Information Technology Association of American，美国信息技术协会ITWG（international technology working groups，国际技术工作组）JCIA（Japan Camera Industry Association，日本摄影机工业协会）。

A1)ABC 作业基础成本计算(2)absorbed overhead 已吸收制造费用(3)absorption costing 吸收成本计算(4)account 帐户,报表(5)accounting postulate 会计假设(6)accounting series release 会计公告文件(7)accounting valuation 会计计价(8)account sale 承销清单(9)accountability concept 经营责任概念(10)accountancy 会计职业(11)accountant 会计师(12)accounting 会计(13)agency cost 代理成本(14)accounting bases 会计基础(15)accounting manual 会计手册(16) Accounting period 会计期间(17) Accounting policies 会计方针(18) Accounting rate of return 会计报酬率(19) Accounting reference date 会计参照日(20) accounting reference period 会计参照期间(21) Accrual concept 应计概念(22) Accrual expenses 应计费用(23) Acid test ration 速动比率(酸性测试比率) (24) Acquisition 购置(25) Acquisition accounting 收购会计(26) Activity based accounting 作业基础成本计算(27) Adjusting events 调整事项(28) Administrative expenses 行政管理费(29) Advice note 发货通知(30) Amortization 摊销(31) Analytical review 分析性检查(32) Annual equivalent cost 年度等量成本法(33) Annual report and accounts 年度报告和报表(34) Appraisal cost 检验成本(35) Appropriation account 盈余分配帐户(36) Articles of association 公司章程细则(37) Assets 资产(38) Assets cover 资产保障(39) Asset value per share 每股资产价值(40) Associated company 联营公司(41) Attainable standard 可达标准(42) Attributable profit 可归属利润(43) Audit 审计(44) Audit report 审计报告(45) Auditing standards 审计准则(46) Authorized share capital 额定股本(47) Available hours 可用小时(48) Avoidable costs 可避免成本B(49) Back-to-back loan 易币贷款(50) Back flush accounting 倒退成本计算(51) Bad debts 坏帐(52) Bad debts ratio 坏帐比率(53) bank charges 银行手续费(54) Bank overdraft 银行透支(55) Bank reconciliation 银行存款调节表(56) Bank statement 银行对帐单(57) Bankruptcy 破产(58) Basis of apportionment 分摊基础(59) Batch 批量(60) Batch costing 分批成本计算(61) Beta factor(市场)风险因素(62) Bill 帐单(63) Bill of exchange 汇票(64) Bill of landing 提单(65) Bill of materials 用料预计单(66) Bill payable 应付票据(67) Bill receivable 应收票据(68) Bin card 存货记录卡(69) Bonus 红利(70) book-keeping 薄记(71)Boston classification 波士顿分类(72) Breakeven chart 保本图(73) Breakeven point 保本点(74) breaking-down time 复位时间(75) Budget 预算(76) Budget center 预算中心(77) Budget cost allowance 预算成本折让(78) Budget manual 预算手册(79) Budget period 预算期间(80) Budgetary control 预算控制(81) Budgeted capacity 预算生产能力(82) Burden 制造费用(83) Business center 经营中心(84) Business entity 营业个体(85) Business unit 经营单位(86) Buy-out management 管理性购买产权(87) By-product 副产品C(88) called-up share capital 催缴股本(89) Capacity 生产能力(90) Capacity ratios 生产能力比率(91) Capital 资本(92) Capital assets pricing model 资本资产计价模式(93) Capital commitment 承偌资本(94) Capital employed 已运用的资本(95) Capital expenditure 资本支出(96) Capital expenditure authorization 资本支出核准(97) Capital expenditure control 资本支出控制(98) Capital expenditure proposal 资本支出申请(99) Capital funding planning 资本基金筹集计划(100) capital gain 资本收益(101) capital investment appraisal 资本投资评估(102) capital maintenance 资本保全(103) capital resource planning 资本资源计划(104) capital surplus 资本盈余(105) capital turnover 资本周转率(106) card 记录卡(107) cash 现金(108) cash account 现金帐户(109) cash book 现金帐薄(110) cash cow 金牛产品(111) cash flow 现金流量(112) cash discounted 现金贴现(113) cash flow budget 现金流量预算(114) cash flow statement 现金流量表(115) cash ledger 现金分类帐(116) cash limit 现金限额(117)CCA 现时成本会计(118) center 中心(119) changeover time 变更时间(120) chartered entity 特许经济个体(121) cherub 支票(122) cherub register 支票登记薄(123) coin analysis 零钱分类(124) classification 分类(125) clock card 工时卡(126) code 代码(127) commitment accounting 承偌确认会计(128) common cost 共同成本(129) company limited by guarantee 有限担保责任公司(130) company limited shares 股份有限公司(131) competitive position 竞争能力状况(132) concept 概念(133) conglomerate 跨行业企业(134) consistency concept 一致性概念(135) consolidated accounts 合并报表(136) consolidation accounting 合并会计(137) consortium 财团(138) contingency plan 应急计划(139) contingentliabilities 或有负债(140) continuous operation 连续生产(141) contra 抵消(142) contract cost 合同成本(143) contract costing 合同成本计算(144) contribution 贡献毛益(145) contribution venture 贡献中心(146) contribution chart 贡献图(147) contribution per unit of limiting factor ration 单位限定因素的贡献毛益比率(148) contribution to sales ration 贡献毛益对销售比率(149) control 控制(150) control account 控制帐户(151) control limits 控制限度(152) controllability concept 可控制概念(153) controllable cost 可控制成本(154) conversion cost 加工成本(155) convertible loan stock 可转换为股票的贷款(156) corporate appraisal 公司评估(157) corporate planning 公司计划(158)corporate social reporting 公司社会报告(159) corporation 股份公司(160)cost 成本(161)cost account 成本帐户(162)cost accounting 成本会计(163)cost accounting manual 成本手册(164)cost accounts calendar 成本报表的日历时间(165)cost adjustment 成本调整(166)cost allocation 成本分配(167)cost apportionment 成本分摊(168)cost attribution 成本归属(169)cost audit 成本审计(170)cost behaviour 成本性态(171)cost benefit analysis 成本效益分析(172)cost center 成本中心(173)cost driver 成本动因(174)cost of capital 资本成本(175)cost of conformance 相符成本(176)cost of goods sold 销货成本(177)cost of non-conformance 非相符成本(178) cost of sales 销售成本(179) cost reduction 成本降低(180) cost structure 成本结构(181) cost unit 成本单位(182) cost-volume-profit analysis(CVP) 本量利分析(183) costing 成本计算(184)CPP 现时购买力会计(185) credit note 贷项通知(186) credit report 信贷报告书(187) creditor 债权人(188) creditor days ratio 应付帐款天数率(189) creditors ledger 应付帐款分类帐(190) critical event 关键事项(191) critical path 关键路线(192) cumulative preference shares 累积优先股(193) current account 往来帐户(194) current asset 流动资产(195) current cost accounting 现时成本会计(196) current liabilities 流动负债(197) current purchasing power accounting 现时购买力会计(198) current ration 流动比率(199) cut-off 截止(200)CVP 本量利分析(201) cycle time 周转时间D(202) debenture 债券(203) debit note 借项通知(204) debit capacity 举债能力(205) debt ratio 债务比率(206) debtor 债务人(207) debtor days ratio 应收帐款天数率(208) debtors 应收款(209) debtors ledger 应收帐款分类帐(210) debtor’age analysis 应收帐款帐龄分析(211) decision driven costs 决策连动成本(212) decision tree 决策树(213) defects 次品(214) deferred expenditure 递延支出(215) deferred shares 递延股份(216) deferred taxation 递延税款(217) delivery note 交货单(218) departmental accounts 部门报表(219) departmental budget 部门预算(220) depreciation 折旧(221) dispatch note 发运单(222) development cost 开发成本(223) differential cost 差别成本(224) direct hours yield 直接工时产出率(225) direct labor cost-standard 标准直接人工成本(226) direct labor efficiency-variance 直接人工效率差异(227) direct labor rate—variance 直接人工费率差异(228) direct labor total-variance 直接人工总差异(229) direct material mix-variance 直接材料结构差异(230) direct price-variance 直接材料价格差异(231) direct material total-variance 直接材料总差异(232) direct materials usage-variance 直接材料用量差异(233) direct materials yield-variance 直接材料产出率差异(234) direct cost 直接成本(235) direct debit 直接借项(236) direct hours yield 直接小时产出率(237) direct labor cost percentage rate 直接人工成本百分比(238) direct labor hour rate 直接人工小时率(239) directs on indirect work 间接工作事项上的工时(240) discount rate 贴现率(241) discounted cash flow 现金流量贴现(242) discretionary cost 酌量成本(243) distribution cost 摊销成本(244) diversions 移用(245) diverted hours 移用小时(246) diverted hour’s ratio 移用工时比率(247) dividend 股利(248) dividend cover 股利产出率(249) dividend per share 每股股利(250) dog 疲软产品(251) double entry accounting 复式会计(252) double-entry book-keeping 复式薄记(253) doubtful debts 可疑债务(254) down time 停工时间(255) dynamic programming 动态规划E(256) earning per share 每股盈利(257) earning ratio 市盈率(258) economic order quantity(EOQ) 经济订购批量(259) efficient market hypothesis 有效市场假设(260) efficiency ration 效率性比率(261) element of cost 成本要素(262) entity 经济个体(262) environmental audit 环境审计(263) environmental impact assessment 环境影响评价(264)EOQ 经济订购批量(265) equity 权益(266)equity method of accounting权益法会计计算(267)equity share capital权益股本(268)equivalent units当量(269)event事项(270)exceptional items例外事项(271)expected value期望值(272)expenditure支出(273)expenses费用(274)external audit外部审计(275)external failure cost外部损失成本(276)extraordinary items非常事项F(277)factory good让售商品(278)factoring应收帐款让售(279)fail value公允价值(280)feedback反馈(281)FIFO先近先出法(282)final accounts年终报表(283)finance lease融资租赁(284)financial accounting财务会计(285)financial accounts calendar adjustment财务报表的日历时间调整(286)financial management财务管理(287)financial planning 财务计划(288)financial statement财务报表(289)finished goods完成品(290)fixed asset固定资产(291)fixed overhead 固定制造费用(292)fixed asset turnover固定资产周转率(293)fixed assets register固定资产登记薄(294)fixed cost固定成本(295)flexed budget变动限额预算(296)flexible budget弹性预算(297)float time浮动时间(298)floating charge 流动抵押(299)flow of funds statement资金流量表(300)forecasting预测(301)founder’s shares发起人股份(302)full capacity 满负荷生产能力(303)function costing 职能成本计算(304)functional budget 职能预算(305)fund accounting 基金会计(306)fundamental accounting concept 基础会计概念(307)fungible assets 可互换资产(308)futuristic planning 远景计划G(309)gap analysis 间距分析(310)gearing 举债经营比率(杠杆) (311)goal congruence 目标一致性(312)going concern concept 持续经营概念(313)goods received note 商品收讫单(314)goodwill 商誉(315)gross dividend yield 总股息产出率(316)gross margin 总边际(317)gross profit 毛利润(318)gross profit percentage 毛利润百分比(319)group 企业集团(320)group accounts 集团报表H(312)high-geared 高结合杠杆(比例) (313)hire purchase 租购(314)historical cost 历史成本(315)historical cost accounting 历史成本会计(316)hours 小时(317)hurdle rate 最低可接受的报酬率I(318)ideal standard 理想标准(319)idle capacity ration 闲置生产能力比率(320)idle time 闲置时间(321)impersonal accounts 非记名帐户(322)imprest system 定额备用制度(323)income and expenditure account 收益和支出报表(324)incomplete records 不完善记录(325)incremental cost 增量成本(326)incremental yield 增量产出率(327)indirect cost 间接成本(328)indirect hours 间接小时(329)insolvency 无力偿付(330)intangible asset 无形资产(331)integrated accounts 综合报表(332)interdependency concept 关联性概念(333)interest cover 利息保障倍数(334)interlocking accounts 连锁报表(335)internal audit 内部审计(336)internal check 内部牵制(337)internal control system 内部控制体系(338)internal failure cost 内部损失成本(339)internal rate of return(IRR) 内含报酬率(340)inventory 存货(341)investment 投资(342)investment center 投资中心(343)invoice register 发票登记薄(344)issued share capital 已发行股本J(345)job 定单(346)job card 工作卡(347)job costing 工作成本计算(348)job sheet 工作单(349)joint cost 联合成本(350)joint products 联产品(351)joint stock company 股份公司(352)joint venture 合资经营(353)journal 日记帐(354)just-in-time(JIT) 适时制度(355)jusy-in-time production 适时生产(356)just-in-time purchasing 适时购买K(357)key factor 关键因素L(358)labour 人工(359)labour transfer note 人工转移单(360)leaning curve 学习曲线(361)ledger 分类帐户(362)length of order book 定单平均周期(363)letter of credit 信用证(364)leverage 举债经营比率(365)liabilities 负债(366)life cycle costing 寿命周期成本计算(367)LIFO 后近先出法(368)limited liability company 有限责任公司(369)limiting factor 限制因素(370)line-item budget 明细支出预算(371)liner programming 线性规划(372)liquid assets 变现资产(373)liquidation 清算(374)liquidity ratios 易变现比率(375)loan 贷款(376)loan capital 借入资本(377)long range palnning 长期计划(378)lost time record 虚耗时间记录(379)low geared 低结合杠杆(比例)(380)lower of cost or net realizable value concept 成本或可变净价孰低概念M(381)machine hour rate 机器小时率(382)machine time record 机器时间记录(383)managed cost 管理成本(384)management accounting 管理会计(385)management accounting concept 管理会计概念(386)management accounting guides 管理会计指导方针(387)management audit 管理审计(388)management buy-out 管理性购买产权(389)management by exception 例外管理原则(390)margin 边际(391)margin of safety ration 安全边际比率(392)margin cost 边际成本(393)margin costing 边际成本计算(394)mark-down 降低标价(395)mark-up 提高标价(396)market risk premium 市场分险补偿(397)market share 市场份额(398)marketing cost 营销成本(399)matching concept 配比概念(400)materiality concept 重要性概念(401)materials requisition 领料单(402)materials returned note 退料单(403)materials transfer note 材料转移单(404)memorandum of association 公司设立细则(405)merger 兼并(406)merger accounting 兼并会计(407)minority interest 少数股权(408)mixed cost 混合成本N(409)net assets 净资产(410)net book value 净帐面价值(411)net liquid funds 净可变现资金(412)net margin 净边际(413)net present value(NPV) 净现值N (414)net profit 净利润(415)net realizable value 可变现净值(416)net worth 资产净值(417)network analysis 网络分析(418)noise 干捞(419)nominal account 名义帐户(420)nominal share capital 名义股本(421)nominal holding 代理持有股份(422)non-adjusting events 非调整事项(423)non-financial performance measurement 非财务业绩计量(424)non-intergrated accounts 非综合报表(425)non-liner programming 非线性规划(426)non-voting shares 无表决权的股份(427)notional cost 名义成本(428)number of days stock 存货周转天数(429)number of weeks stock 存货周转周数O(430)objective classification 客体分类(431)obsolescence 陈旧(432)off balance sheet finance 资产负债表外筹资(433)offer for sale 标价出售(434)operating budget 经营预算(435)operating lease 经营租赁(436)operating statement 营业报表(437)operation time 操作时间(438)operational control 经营控制(439)operational gearing 经营杠杆(440)operating plans 经营计划(441)opportunity cost 机会成本(442)order 定单(443)ordinary shares 普通股(444)out-of-date cheque 过期支票(445)over capitalization 过分资本化(446)overhead 制造费用(447)overhead absorption rate 制造费用分配率(448)overhead cost 制造费用(449)overtrading 超过营业资金的经营P(450)paid cheque 已付支票(451)paid-up share capital 认定股本(452)parent company 母公司(453)pareto distribution 帕累托分布(454)participating preference shares 参与优先股(455)partnership 合伙(456)payable ledger 应付款项帐户(457)payback 回收期(458)payments and receipts account 收入和支出报表(459)payments withheld 保留款额(460)payroll 工资单(461)payroll analysis 工资分析(462)percentage profit on turnover 利润对营业额比率(463)period cost 期间成本(464)perpetual inventory 永续盘存(465)personal account 记名帐户(466)PEPT 项目评审法(467)petty cash account 备用金帐户(468)petty cash voucher 备用金凭证(469)physical inventory 实地盘存(470)planning 计划(471)planning horizon 计划时限(472)planning period 计划期间(473)policy cost 政策成本(474)position audit 状况审计(475)post balance sheet events 资产负债表编后事项(476)practical capacity 实际生产能力(477)pre-acquisition losses 购置前损失(478)pre-acquisition profits 购置前利润(479)preference shares 优先股(480)preference creditors 优先债权人(481)preferred creditors 优先债权人(482)prepayments 预付款项(483)present value 现值(484)prevention cost 预防成本(485)price ratio 市盈率(486)prime cost 主要成本(487)prime entry-books of 原始分录登记薄(488)principal budget factor 主要预算因素(489)prior charge capital 优先股(490)prior year adjustments 以前年度调整(491)priority base budgeting 优先顺序体制的预算(492)private company 私人公司(493)pro-forma invoice 预开发票(494)problem child 问号产品(495)process costing 分步成本计算(496)process time 加工时间(497)product cost 产品成本(498)Product life cycle 产品寿命周期(499)production cost 生产成本(500)production cost of sales 售货成本(501)production volume ratio 生产业务量比率(502)profit center 利润中心(503)profit per employee 每员工利润(504)profit retained for the year 年度利润留存(505)profit to turnover ratio 利润对营业额比率(506)profit-volume graph 利量图(507)profitability index 盈利指数(508)programming 规划(509)project evaluation and review technique 项目评审法(510)projection 预计(511)promissory note 本票(512)prospectus 募债说明书(513)provisions for liabilities and charges 偿债和费用准备(514)prudent concept 稳健性概念(515)public company 公开公司(516)purchase order 订购单(517)purchase requisition 请购单(518)purchase ledger 采购帐户Q(519)quality related costs 质量有关成本(520)queuing time 排队时间R(521)rate 率(522)ratio 比率(523)ration pyramid 比率金字塔(524)raw material 原材料(525)receipts and payments account 收入和支付报表(526)receivable ledger 应收款项帐户(527)redeemable shares 可赎回股份(528)redemption 赎回(529)registered share capital 注册资本(530)rejects 废品(531)relevancy concept 相关性概念(532)relevant costs 相关成本(533)relevant range 相关范围(534)reliability concept 可靠性概念(535)replacement price 重置价格(536)report 报表(537)reporting 报告(538)research cost, applied 应用性研究成本(539)research cost, pure or basic 理论或基础研究成本(540)reserves 留存收益(541)residual income 剩余收益(542)responsibility center 责任中心(543)retention money 保留款额(544)return on capital employed 运用资本报酬率(545)returns 退回(546)revenue 收入(547)revenue center 收入中心(548)revenue expenditure 收益支出(549)revenue investment 收入性投资(550)right issue 认股权发行(551)rolling budget 滚动预算(552)rolling forecast 滚动预测S(553)sales ledger 销售分类帐(554)sales order 销售定单(555)sales per employee 每员工销售额(556)scrap 废料(557)scrip issue 红股发行(558)secured creditors 有担保的债权人(559)segmental reporting 分部报告S(560)selling cost 销售成本(561)semi-fixed cost 半固定成本(562)semi-variable cost 半变动成本(563)sensitivity analysis 敏感性分析(564)service cost center 服务成本中心(565)service costing 服务成本计算(566)set-up time 安装时间(567)shadow prices 影子价格(568)share 股票(569)share capital 股份资本(570)share option scheme 购股权证方案(571)share premium 股票溢价(572)sight draft 即期汇票(573)single-entry book-keeping 单式薄记(574)sinking fund 偿债基金(575)slack time 松驰时间(576)social responsibility cost 社会责任成本(577)sole trader 独资经营者(578)source and application of funds statement 资金来源和运用表(579)special order costing 特殊定单成本计算(580)staff costs 职工成本(581)standard 标准(582)standard accounting practice 标准会计实务(583)standard cost 标准成本(584)standard costing 标准成本计算(585)standard direct labour cost 标准直接人工(586)standard hour 标准小时(587)standard minute 标准分钟(588)standard performace-labour 标准人工业绩(589)standard time 标准时间(590)standard order 经常性定单(591)statement of account 营业帐单(592)statement of affairs 财务状况表(593)statutory body 法定实体(594)stock 存货(595)stock control 存货控制(596)stock turnover 存货周转率(597)stocktaking 盘点存货(598)stores requisition 领料申请单(599)strategic business unit 战略性经营单位(600)strategic management accounting 战略管理会计(601)strategic planning 战略计划(602)strategy 战略(603)subjective classification 主体分类(604)subscribed share capital 已认购的股本(605)subsidiary undertaking 子公司(606)sunk cost 沉没成本(607)supply estimate 预算估计(608)supply expenditure 预算支出(609)suspense account 暂记帐户(610)SWOT analysis 长处和短处,机会和威胁分析(611)system 制度,体系T(612)tactical planning 策略计划(613)tactics 策略(614)take-over 接收(615)tangible asset 有形资产(616)tangible fixed asset statement 有形固定资产表(617)target cost 目标成本(618)terotechnology 设备综合工程学(619)throughput accounting 生产量会计(620)time 时间(621)time sheet 时间记录表(622)total assets 总资产(623)total quality management 全面质量管理(624)total stocks 存货总计(625)trade creditors 购货客户(应付帐款) (626)trade debtors 销货客户(应收帐款) (627)trading profit and loss account 营业损益表(628)transfer price 转让价格(629)transit time 中转时间(630)treasurership 财务长制度(631)trail balance 试算平衡表(632)turnover 营业额U(633)uncalled share capital 未催缴股本(634)under capitalization 不足资本化(635)under or over-absorbed overhead 少吸收或多吸收的制造费用(636)uniform accounting 统一会计(637)uniform costing 统一成本计算(638)unissued share capital 未发行股本V(639)value 价值(640)value added 增值(641)value analysis 价值分析(642)value for money audit 经济效益审计(643)variable cost 变动成本(644)variable cost of sales 销售的变动成本(645)variance 差异(646)variance accounting 差异会计(647)variance administrative cost 行政管理费用差异(648)variance analysis 差异分析(649)variance budget 预算差异(650)variance direct labour efficiency 直接人工效率差异(651)variance direct labour rate 直接人工费率差异(652)variance direct labour total 直接人工总差异(653)variance direct material mix 直接材料结构差异(654)variance direct materials price 直接材料价格差异(655)variance direct materials total 直接材料总差异(656)variance direct material usage 直接材料用量差异(657)variance direct material yield 直接材料产出率差异(658)variance fixed production overhead expenditure 固定生产性制造费用耗费差异(659)variance fixed production overhead total 固定生产性制造费用总差异(660)variance fixed production overhead volume 固定生产性制造费用业务量差异(661)variance market share 市场份额差异(662)variance market size 市场规模差异(663)variance marketing cost 营销成本差异(664)variance operational 经营差异(665)variance operational price 经营价格差异(666)variance operation usage 经营用量差异(667)variance planning 计划差异(668)variance planning price 计划价格差异(669)variance quality cost 质量成本差异(670)variance revision 标准修订差异(674)variance sales mix contribution 销售贡献毛益差异(675)variance sales mix profit 销售结构利润差异(676)variance sales quantity contribution 销售数量贡献毛益差异(677)variance sales quanity profit 销售数量利润差异(678)variance sales turnover 销售收入差异(679)variance sales volume contribution 销售业务量贡献毛益差异(680)variance sales volume profit 销售业务量利润差异V (681)variance selling price 销售价格差异(682)variance total profit 总利润差异(683)variance variable production overhead efficiency 变动生产性制造费用效率差异(684)variance variable production overhead expenditure 变动生产性制造费用耗费差异(685)variance variable production overhead total 变动生产性制造费用总差异(686)virement 预算流用(687)vote 表决(688)voucher 凭证W(689)waiting time 等候时间(690)waste 废品(料) (691)wasting asset 递耗资产(692)weighted average cost of capital 资本的加权平均成本(693)weighted average price 加权平均价格(694)with resource 有追索权(695)without recourse 无追索权(696)working capital 营运资本(697)write-down 减值Z(698)zero base budgeting 零基预算(699)zero coupon bond 无息债券Z (700)Z score 破产预测计分法。

第一章（计算机系统概论）digital computer 数字计算机decimal digits 十进制数字binary 二进制bit 位ASCII 美国国家信息交换标准代码computer system 计算机系统hardware system 硬件系统software system 软件系统I/O devices 输入输出设备central processing unit(CPU) 中央处理器memory 存储器application software 应用软件video game 计算机游戏system software 系统软件register 寄存器floating point data浮点数据Boolean布尔值character data字符数据EBCDIC扩充的二十一进制交换代码punched cards穿孔卡片magnetic tape磁带main memory主存vacuum tubes电子管magnetic drum磁鼓transistors晶体管solid-state devices固体器件magnetic cores磁芯integrated circuit（IC）集成电路silicon chip硅芯片multiprogramming多道程序设计timessharing分时分时技术minicomputers小型计算机mainframe大型计算机large-scaleintegrated(LSI)大规模集成very-large-scale integrated(VLSI)超大规模集成word processing文字处理eletronic spreedsheets电子表格database management programs数据库管理程序desktop publishing桌面印刷personalcomputer(PC)个人计算机microcomputer微型计算机storage capacities存储容量stand-alone computer独立计算机local area network(LAN)局域网peripheral devices外部设备assembly line流水线supercomputer巨型计算机第二章（计算机系统结构）memmory subsystem存储子系统I/O subsystem输入输出子系统bus总线system bus系统总线chip 芯片address bus地址总线instructions指令memory location存储单元data bus数据总线control bus控制总线local bus 局部总线microprocessor微处理器register set寄存器组arithmetic logic unit(ALU)运算器clock cycle时钟周期control unit控制器computer architecture计算机体系结构introduction format指令格式addressing modes寻址方式introduction set指令集internal memory内存main memory主存Random Access Memory(RAM)随机存取存储器Read Only Memory (ROM)只读存储器secondary storage副主存储器vitual memory虚拟存储器Dynamic RAM(DRAM)动态存储器refresh circuitry刷新电路Static RAM(SRAM)静态RAMcache memory高速缓冲存储器masked ROM掩膜ROMPROM可编程RAMEPROM可擦写PROMultraviolet light紫外线EEPROM or EEPROM电擦写PROMbasic input/output system(BIOS)基本输入输出系统flash EEPROM 快闪存储器memory hierarchy 存储器体系结构auxiliary memory 辅助存储器storage memory 存储容量keyboard 键盘alphanumeric key字母数字键function key 功能键cursor key 光标键numeric keypad 数字键mouse 鼠标touch screen触屏infrared ray红外线monitor 监视器display screen显示屏laser printer激光打印机ink-jet printer喷墨打印机dot-matrix printer点针式打印机modem调制解调器input-output interface(I/O interface)输入输出接口peripheral外部设备，外设interrupt中断program counter程序计数器vectored interrupt向量中断nonvectored interrupt非向量中断interrupt vector中断向量Direct Memory Acess(DMA)直接存储器存取timeout超时第三单元（计算机体系结构）parallel processing 并行操作serial operations 串行操作instructions stream 指令流data dream 数据流SISD 单指令单数据流SIMD 单指令多数据流MISD 多指令单数据流MIMD 多指令多数据流pipeline processing 流水线处理combinational circuit 组合电路multiplier 乘法器adder 加法器clock pulse 时钟脉冲vector processing 向量处理one-dimensional array 一维数组scalar processer 标量处理器vector instructions 向量指令CISC 复杂指令集计算机decoder 译码器RISC 精简指令集计算机backward compatibility 向下兼容第四单元（算法与数据结构）algorithm 算法parallel algotithm 并行算法primitive 原语syntax 语法semantics 语义pseudocode 伪码exhaustive search 穷举搜索divide-and-conquer algorithm 分治算法dynamic programming 动态规划bottom-up 自上而下top-down 自下而上array 数组one-dimensional array 一维数组pointer 指针program counter 程序计数器instruction pointer 指令指针list 列表linked list 链表singly-linked list 单向链表double-linked list 双向链表circularly-linked list 循环链表FIFO 先进先出LIFO 后进先出stack 栈push 压栈pop 出栈stack pointer 栈指针queue 队列tree 树root 根level 层次degree of a node 结点的度depth of a tree树的深度binary tree 二叉树traversal 遍历M-way search tree M向搜索树第五章（编程语言）Program 程序Program language 程序设计语言Software engineering 软件工程Pseudocode 伪码Flowchart 流程图Coding 编码Program testing 程序测试Desk-checking 手工检查Documentation 文档User documentation 用户文档Operator documentation 操作员文档Programmer documentation 程序员文档Machine language 机器语言Assembly languages 汇编语言High-level languages 高级语言RAD(rapid application development) 快速应用开发Natural language 自然语言Artificial intelligence(AI) 人工智能Compile 编译Assemble 汇编Source code 源代码Object code 目标代码Linker 连接器Executable file 可执行文件Object-oriented programming 面向对象的程序设计Object 对象Class 类ADT（abstract data type）抽象数据类型Member variable 成员变量Class variable 类变量Member function 成员函数Inheritance 继承Derived class 派生类Overload 超载Message 消息Static binding 静态绑定Dynamic binding 动态绑定Polymorphism 多态性Visual programming 可视化编程Markup language 标记语言HTML（hyper text markup language）超文本标记语言Hyperlink 超链接XML(extensible markup language) 可扩展标记语言Java virtual machine java虚拟机第六章（操作系统）Application software 应用软件System software 系统软件Utility software 实用软件Operating system（OS）操作系统Shell 操作系统的外壳程序Graphical user interface（GUI）图形用户界面Kernel 内核Serial processing 串行处理Job 作业Batch processing 批处理Simple batch systems 简单批处理系统Multiprogrammed batch systems 多道程序批处理系统Monitor 监控程序Scheduler 调度程序Multiprogramming 多道程序Multitasking 多任务Time-sharing systems 分时系统Uniprogramming 单道进程Process 进程Process management 进程管理Process control block 进程控制块Mutual exclusion 互斥Multiprocessing 多处理，多进程Distributed processing 分布式管理Concurrent processes 并发处理Deadlock 死锁Synchronize process同步处理Semaphore 信号量Reusable resource 可复用性资源I/O buffers 输入/输出缓冲区I/O channel 输入/输出通道Deadlock prevention 死锁预防Deadlock detection 死锁检测Deadlock avoidance 死锁避免Virtual memory 虚拟内存Logical reference 逻辑引用Real addresse 实地址Paging 分页Segmentation 分段Virtual address 虚拟地址Physical addresses 物理地址Real-time process 实时处理文件管理Plug and play(PnP) 即插即用第七单元(应用软件)application software 应用软件word processing 字处理软件spreadsheet 电子表格personal finance 个人理财presentation graphic 演示图形database manager 数据库管理软件groupware 群件desktop accessory 桌面辅助工具browsers 浏览区desktop publishing 桌面印刷project management 项目管理CAD 计算机辅助设计CAM 计算机辅助制造multimedia authoring 多媒体发布animation 动画MIDI 乐器数字化接口speech synthesis 语音合成insertion point 插入点scroll bar 滚动条window 窗口menu bar 菜单栏pull-down menu 下拉式菜单Button 按钮toolbar 工具条dialog box 对话框default value 缺省值（默认值）macro 宏OLE 对象链接和嵌入clipboard 剪切板column 列row 行cell 单元格cell address 单元格地址cell pointer 单元格指针formula 公式function 函数bar chart 柱形图line chart 线图pie chart 圆饼图workflow software 工作流软件PIM 个人信息管理软件Web browser 浏览器World Wide Web 万维网home page 主页第八单元（数据库）DBMS 数据库管理系统instance 实例schema 模式physical schema 物理模式存储模式内模式logical schema 逻辑模式概念模式模式subschema 子模式外模式data independence 数据独立性physical data independence 物理数据独立性logical data independence 逻辑数据独立性data model 数据模型entity-relationship model 实体联系模型object-oriented model 面向对象模型semantic data model 语义数据类型functional data model 功能数据模型entity 实体entity set 实体集mapping cardinality 映射基数abstract data type 抽象数据类型attribute 属性relation 关系tuple 元组primary key 主键super key 超健candidate key 候选键foreign key 外键DDL 数据定义语言data dictionary 数据字典DML 数据操纵语言procedure DML 过程化DML nonprocedure DML 非过程化DMLSQL 结构化查询语言view 视图the relational algebra 关系代数the tuple relational calculus 元组关系演算atomicity 原子性consistency 一致性duration 持久性transaction 事物DBA 数据库管理员。

advertising campaign 广告宣传活动advertising selection 广告甄选（法）advertising service 广告业务ad agent 广告代理商ad craft 广告业者ad referendum contract 草约ad solicitor 广告掮客ad valorem duty 从价关税advice for collection 托收委托书advice note（发货）通知单advice of arrival 到货通知advice of authority to pay 授权付款通知书advice of bill accepted 承兑票据通知书advice of bill collected 票据收款通知书advice of bill paid 票据付款通知书advice of drawing 汇票通知书advice of settlement 结算通知书advice sheet 外汇交易报告书advising funds 信用资金advid 自荐录像带advisory board 咨询委员会advisory service 咨询服务部affidavit of means 偿债能力证明书affidavit of service affiliated company affiliated interests 送达证明书附属公司;分公司联营股权affiliation 联营公司;附属机构affinity (group) card 团体组织卡affirmation of contract 批准合同aforementioned 上述;前面提及的after cost 后续成本after delivery 交货后after service 售后服务after sight bill 见票后付款汇票after-care service 售后服务after-market 次级市场after-sales warranty 售后保单after-tax income 税后收入against all risks 保全险agency 代理行;经销处;公众服务机构; 代理公司agency agreement 代理协议书agency bills 代理票据agency commission 代理佣金agency contract 代理合同1122短期投资 -短期票券 1123短 期投资 -其它 agency endorsement 代理背书 agency funds 代管基金 agency receipt 待收款收据 agency recruitment 通过职业介绍所招聘 agency-client relationship主顾关系agent service 代理业务 agents lien 代理人留置权 aggregate balance sheet 合并资产负债表 aggregate liability 债务总额 aggregate losses 累计损失 aggregated rebates 总回扣 aggrieved party受损害的一方agio 贴水 agiotage 套利差额 ;股票投机 agreed par value 约定平价 agreed rate 协定运费率 agreed returns 约定退费 agreement of reimbursement 偿付协议 agreement on buying option优先购买权协议 aggressive reporting 乐观高估的财务报告 agribusiness 农业综合企业agricultural science of park 农业科技园区 agro-industrial complex 农工联合企业 agro-industry农用工业 aid account 经援帐户 air-borne trade 空运贸易 air-conditioned container 空调集装箱会计科目中英文对照表 代码 名称1 资产 assets11~ 12 流动资产 current assets111 现金及约当现金 cash and cash equivalents 1111库存现金cash on hand1112零用金/周转金petty cash/revolving funds112 短期投资 short-term investment1121短 期投资 -股票 short-term investments - stock short-term investments - short-term notes and bills short-term investments - other 1124备 抵短期投资跌价损失 allowance for reduction of short-term investment to market113 应收票据notes receivable1131应 收票据 notes receivable 1132应 收票据贴现 discounted notes receivable1143其它应收款121~122 存货 1211商品存货 1212 寄销商品 1221 原料 1227 物料 125 预付费用 1251 预付薪资1261 预付货款 prepayment for purchases1262 其它预付款项 128~129 其它流动资产 other prepayments other current assets 1281 进项税额 VAT paid ( or input tax) 1291 业主 ( 股东 )往来 owners(stockholders) current account1292 同业往来current account with others1293其它流动资产 -其它 other current assets - other13 基金及长期投资 1133应 收票据 -关系人 notes receivable - related parties 1134其 它应收票据 other notes receivable 114 应收账款accounts receivable1141应 收账款 accounts receivable1142应 收账款 -关系人 accounts receivable - related parties other receivables inventories merchandise inventory consigned goods rawmaterials supplies prepaid expenses prepaid payroll 1252 预付租金 prepaid rents126预付款项 prepayments funds and long-term investments 131 基金 funds 1311偿 债基金 redemption fund (or sinking fund)1312 改良及扩充基金 fund for improvement and expansion 1313 意外损失准备基金 contingency fund 1314退休基金 pension fund1315 其它基金 other funds132 长期投资 long-term investments1321 长期股权投资 long-term equity investments1322 长期债券投资 long-term bond investments 1323长期不动产投资long-term real estate in-vestments1324 其它长期投资 other long-term investments14~ 15 固定资产 property 141 土地 land1411土 地 land 142 房屋及建物 buildings 1421 房屋及建物 buildings143 机 (器)具及设备 machinery and equipment 1431机(器 )具 machinery17 无形资产 intangible assets 18 其它资产 other assets2 负债 liabilities 21~ 22 流动负债 current liabilities 211 短期借款 short-term borrowings(debt)2111银 行透支 bank overdraft2112银行借款bank loan2113短 期借款 -关系人 short-term borrowings- related parties 2114短 期借款 -其它 short-term borrowings - other 212 应付票据 notes payable2121 应付票据notes payable 活期历史明细清单： Current Detailed List of History帐号：Account Number 户名：Customer Name 操作地区：Operation Region 操作网点：Operation Branches 操作柜员：Operation Teller 工作日期：Date of Work 入账日期：Date Recorded 币种：Currency Type 交易代码：Transaction Code 注释：Remark 借贷：Lend or Loan 金额Money 余额Balance 地区Region 网点Branches 操作员Operator 界面Interface 息Interest 税Tax 工资Wage 存deposit 支取Expenditure 汇款remittance 收费fee 批量业务Batch Business 柜面交易Counter transaction 开户：Account 摘要：Abstract 地点：location 打印机构：Print Agencies 现存：Cash deposit 转存：Transfer into 现支：Cash expenses 扣年税：Annual tax deduction 包月费：Monthly fee 中心入账：Center recorded银行对账单：Bank Reconciliatio打印柜员号printed teller sequence numbernu mero imprim cfe caissier打印时间print timeTemps imprim e 账号account number num e ro ce compte 客户名称account name nom et pr no e m ce compte 币别currencymonnaie 钞汇鉴别cash remittance icentification icentification c'envoi ce foncs / remise ce billets 起始日期start cate cate ce c bu e t终止日期termination cate / expirty cate cate c ' expiration交易日期trace /transaction cate cate ce l ' op e ration 摘要abstractextrait交易金额transaction amount montant ce l'op ratio e n 账号余额account balance solce cu compte对方账号reciprocal account number num e ro ce compte r cipr e oque 对方帐户名称reciprocal account name nom ce compte r cip e roque 操作员号operator number num e ro ce l'op rate e ur自述摘要autobiographical / self-cisclosure abstratct extrait autobiographique 现金存入cash cepositd e?t en esp ce住结息interest settlement r ©lement d'int r fte 现金支取cash withdraw retrait en esp ces ©中国银行的流水清单CURRENT LIABILITIESShort term loansS RBS 流水查询 RBS Transaction inquiry enqu te de transaction终端 terminalTerminal 柜员 teller caissier交易码 transaction codeCode de transaction 工作站 workstationPoste de travail页数 pagination / paginal number / page number pagination起息日 value date Date de valeur端末机 terminal machineMachine de terminal柜员交易码借贷 teller transcation code borrowing and loan / debit and credit Code de transcation de caissier / De bit et cr e dit / emprunter et pr e ter de l ' argent主管 chief manager / executiveAdministrateur gestionnaire / chef de service / responsable这些可以搞定工行流水帐的翻译。

ACCOUNTING一、资产assets1、流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investments1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 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 receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market 125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额V AT paid ( or input tax)1282 留抵税额excess VAT paid (or overpaid V AT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners^(stockholders^) current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other2、基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments3、固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments forequipment 1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables 1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation 1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other二、负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued V AT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion 2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债other current liabilities2281 销项税额V AT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners^ current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other三、业主权益owners^ equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest四、损益类4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other5 营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense)5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense )5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费meal (expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other5888 其它营业成本-其它other operating costs - other 6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense)6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (expense)6159 广告费advertisement expense, advertisement6161 水电瓦斯费utilities (expense)6162 保险费insurance (expense)6164 交际费entertainment (expense)6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare6175 佣金支出commission (expense)6176 训练费training (expense)6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & administrative expenses 6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费advertisement expense, advertisement6261 水电瓦斯费utilities (expense)6262 保险费insurance (expense)6264 交际费entertainment (expense)6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出commission (expense)6276 训练费training (expense)6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses63 研究发展费用research and development expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费shipping expenses, freight6356 邮电费postage (expenses)6357 修缮费repair(s) and maintenance (expense)6361 水电瓦斯费utilities (expense)6362 保险费insurance (expense)6364 交际费entertainment (expense)6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费meal (expenses)6373 职工福利employee benefits/welfare6376 训练费training (expense)6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense)71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method 7122 股利收入dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment 713 兑换利益foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-operating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失foreign exchange loss7531 兑换损失foreign exchange loss754 处分投资损失loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax expense (or benefit)811 所得税费用(或利益) income tax expense (or benefit)8111 所得税费用（或利益）income tax expense ( or benefit)9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain(loss) from discontinued operations911 停业部门损益-停业前营业损益income(loss) from operations of discontinued segments9111 停业部门损益-停业前营业损益income(loss) from operations of discontinued segment912 停业部门损益-处分损益gain(loss) from disposal of discontinued segments9121 停业部门损益-处分损益gain(loss) from disposal of discontinued segment92 非常损益extraordinary gain or loss921 非常损益extraordinary gain or loss9211 非常损益extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数cumulative effect of changes in accounting principles9311 会计原则变动累积影响数cumulative effect of changes in accounting principles94 少数股权净利minority interest income941 少数股权净利minority interest income9411 少数股权净利minority interest income。

会计方面专业术语的英文翻译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 manufacturingexpense 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bank discount 银行贴现页脚内容1bank draft 银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptcy 破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of exchange 汇票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利book value 账面价值bookkeeper 簿记员bookkeeping 簿记branch office general ledger支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital income 资本收益capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit 存款单折certificate of indebtedness 借据页脚内容2certified check 保付支票certified public accountant 会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check 支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balance sheet合并资产负债表consolidated profit and lossaccount 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost price 成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账页脚内容3户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery expense 送货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款deposit slip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft 汇票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业equipment 设备estate 财产estimated cost 估计成本estimates 概算exchange 兑换exchange loss 兑换损失页脚内容4expenditure 经费expense 费用extension 延期face value 票面价值factor 代理商fair value 公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fixed asset 固定资产fixed cost 固定成本fixed deposit 定期存款fixed expense 固定费用foreman 工头franchise 专营权freight 运费funds 资金furniture and fixture 家俬及器具gain 利益general expense 总务费用general ledger 总分类账goods 货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税income 收入income tax 所得税income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值页脚内容5inventory 存货investment 投资investment income 投资收益invoice 发票item 项目job 工作job cost 工程成本joint venture 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal expense 律师费letter of credit 信用状liability 负债limited company 有限公司limited liability 有限负债limited partnership 有限合夥liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备manufacturing expense 制造费用manufacturing cost 制造成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产net amount 净额net asset 资产净额net income 净收入net loss 净亏损net profit 纯利net value 净值notes 票据notes payable 应付票据页脚内容6notes receivable 应收票据opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支quotation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivable 应收款recoup 补偿redemption 偿还refund 退款remittance 汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales 销货sale return 销货退回sale discount 销货折扣salvage 残值sample fee 样品scrap 废料scrap value 残余价值securities 证券security 抵押品selling commission 销货佣金selling expense 销货费用selling price 售价share capital 股份页脚内容7share certificate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock 存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry expense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taxable profit 可徵税利润tax 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cost 总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travelling 差旅费trial balance 试算表trust 信托turnover 营业额unappropriated surplus 未分配盈余unit cost 单位成本unlimited company 无限公司unlimited liability 无限责任unpaid dividend 未付股利valuation 估价value 价值vendor 卖主voucher 传票wage rate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 褔利费wear and tear 秏损work order 工作通知单页脚内容8year end 年结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 内部审计证书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 AccountingStandards Board 财务会计准则委员会Financial forecast 财务预测Generally acceptedaccounting 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内部审计师协会Institute of ManagementAccountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and ExchangeCommission 证券交易委员会Statement of cash flow 现金流量表Statement of financialposition 财务状况表页脚内容9Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰页脚内容10。

常用会计名词（中英文对照）accelerated depreciation method 加速折旧法account 账户account payable 应付账款account receivable 应收账款accountant会计师、会计人员accounting会计accounting cycle 会计循环accounting equation会计等式accounting information system 会计信息系统accrual-basis accounting 应计制会计、权责发生制会计accrued expense 应计费用、预提费用accrued revenue应计收入accumulated depreciation累计折旧acid-test ratio酸性测试比率，速动比率additional paid-in capital 超额缴入股本adjusted trial balance 整后试算平衡表adjusting entry调整分录aging-of-accounts method账龄分析法allowance for doubtful accounts呆帐准备备抵allowance for uncollectible accounts坏帐准备allowance method备抵法amortization 摊销分期偿还asset资产audit审计authorization of stock 额定股本average-cost method 平均成本法bad-debt expense 坏帐费用balance sheet 资产负债表bank reconciliation 银行存款余额调节表bank statement 银行对账单board of directors 董事会bond 债券bond discount 债券折价bond premium 债券溢价book value 账面价值brand names 商标breakeven point 保本点、盈亏平衡点budget 预算capital 资本、资金capital expenditure 资本性支出cash budget 现金预算cash disbursements journal 现金支出日记账cash flow 现金流量cash payment journal 现金支出日记账cash receipts journal 现金收入日记账cash-basis accounting 现金收付制会计certified management accountant(CMA) 注册管理会计师certified public accountant(CPA) 注册公共会计师chart of accounts 会计科目表check register 支票登记簿closing entries 结账分录closing the accounts 结账collection period 收账日期common stock 普通股conservatism 保守主义、稳健原则contingent liability 或有负债contra account 备抵账户control account 统驭账户controller 主记长copyright 版权corporation 公司cost allocation 成本归集cost of capital 资本成本cost of good sold 商品销售成本cost of goods available for sale 可供销售商品成本cost of sales 销售成本cost-benefit analysis 成本-效益分析credit 贷credit memorandum or credit memo 贷项备忘录creditor 债权人current asset 流动资产current liability 流动负债current ratio 流动比率database 数据库days’ sales in receivablesdebit 借debit memo 借项备忘录debt ratio 负债比率debtor 债务人deferred revenue 递延收入depletion expense 折耗费用deposit in transit 未达账项depreciation 折旧direct cost 直接成本direct write-off method 直接注销法disclosure principle 充分披露原则dividends 股利double-declining-balance depreciation method 双倍余额递减法due date 到期日earnings per share 每股收益efficient capital market 有效资本市场employee compensation 员工薪酬entity 实体estimated residual value 预估残余价值expense 费用extraordinary gains and loss 营业外收入和支出financial accounting 财务会计Financial Accounting Standards Board(FASB) 财务会计准则委员会financial budget 财务预算financial statements 财务报表finished goods inventory 完工产品存货（产成品、库存商品）first-in, first-out 先进先出法fiscal year 会计年度fixed asset 固定资产fixed cost 固定成本flexible budget 弹性预算foreign-currency exchange rate 汇率franchises 特许经营权general journal 普通日记账general ledger 总账generally accepted accounting principles(GAAP) 公认会计原则goodwill 商誉gross margin 总边际gross profit 毛利gross profit percentage 毛利率historical cost 历史成本horizontal analysis 水平分析法imprest system 定额备用金制income from operations 主营业务收入income statement 利润表、损益表income summary 收益汇总indirect cost 间接成本intangible asset 无形资产interest rate 利率internal control 内部控制inventory 存货inventory turnover 存货周转率invoice 发票journal 日记账last-in, first-out(LIFO) 后进先出法lease 租赁ledger 分类账lesser 承租者lessor 出租者liability 负债licenses 执照liquidation 清偿liquidity 偿付能力long-term asset 长期资产long-term liability 长期负债low-of-cost-or-market rule 成本与市价孰低法maker of a note 出票人management accounting 管理会计market value 市价matching principle 配比原则materials inventory 库存原材料maturity date 到期日maturity value 到期价值merchandising company 商业企业mixed cost 混合成本mortgage 抵押multi-step income statement 多步式损益表net earnings 净收益net income 净收益net loss 净损失net present value 净现值net profit 净利润net purchases 购货净额net sales 销售净额nominal account 名义账户nonsufficient funds check 空头支票（资金不足支票）normal balance 正常余额note payable 应付票据note period 票据期限note receivable 应收票据note term 票据条款operating cycle 营运周期operating expense 营业费用operating income 营业收入operating lease 经营性租赁opportunity cost 机会成本other expense 其它费用other revenue 其他收入outstanding check 未处理支票outstanding stock 发行在外股票owner withdrawals 业主提款owner’s equity 股东权益、所有者权益、业主权益paid-in capital 缴入股本par value 每股面值parent company 母公司partnership 合伙patent 专利权payroll 工资periodic inventory system 定期盘存制、实地盘存制permanent account 永久账户perpetual inventory system 账面盘存制、永续盘存制petty cash 零用现金plant asset 厂场资产post closing trial balance 结账后试算平衡表posting 结账preferred stock 优先股prepaid expense 预付费用、待摊费用principle 本金proprietorship 独资purchases journal 购货日记账quick ratio 速动比率rate of return on common stockholders’equity 普通股股东权益收益率rate of return on total assets 总资产报酬率real account 实账户retained earnings 留存收益return on equity 权益报酬率revenue 收入revenue principle 收入实现制reversing entry 转回分录sales 销售收入sales discount 销售折扣sales journal 销售日记账sales on credit terms 赊销sales returns and allowance 销售退回及折让sales revenue 销售收入shareholder 股东short-term note payable 短期应付票据single-step income 单步式损益表special journal 特种日记账specific-unit-cost method 个别计价法standard cost 标准成本statement of cash flows 现金流量表statement of financial position 财务状况表statement of owner’s equity 所有者权益变动表static budget 静态预算straight-line depreciation method 直线折旧法subsidiary company 子公司subsidiary ledger 明细分类账sunk cost 沉没成本target cost 目标成本temporary account 临时账户time value of money 货币时间价值time-period concept 会计分期假设trademark 商标transaction 交易treasury stock 库存股份trial balance 试算平衡表unearned revenue 未实现收入units-of-production depreciation method 工作量折旧法variable cost 变动成本vertical analysis 垂直分析法weighted-average cost method 价权平均计价法work sheet 工作底稿working capital 营运资金。

计算机导论专业名词Bit and Bit Patterns位和位模式Flip-flop and gate触发器和门Op-code and operand操作码和操作数Bus and register总线寄存器Internet and internet互联网和互联网Stach and Queue栈和队列Process and program过程与程序Time complexity时间复杂度Switch and Router交换机和路由器space complexity空间复杂度File and Database文件和数据库Mass storage海量存储器Coupling and cohesion耦合和内聚Machine language机器语言Stored program concept存储程序概念Cache memory高速缓冲存储器Network and link layer网络层和链路层Select（从一个关系中提取行）Ethernet and firewall以太网和防火墙Protocol协议Algorithms and Pseudocode算法和伪代码interrupt中断Hotspot无线热点(Wireless)Access Point bootstrap引导Global and local variables全局变量和局部变量Algorithm算法Data-flow and Entity-diagram数据流和实体图Ethernet以太网Application and System software应用软件系统switch交换机SQL Structured Query Language结构化查询语言hub集线器Primitive原语Pseudocode伪代码Compiler编译器Assembler汇编器Interpreter解释器Repeater中继器bridge网桥router路由器register寄存器Iterative and Recursive structure迭代和递归结构Sequential search and Binary search顺序搜索和二进制搜索Assembly and Machine language汇编语言和机器语言Incremental model and Waterfall model增量模型和瀑布模型Glass-box testing and black-box testing玻璃盒测试和黑盒测试LIFO and FIFO storage structure后进先出先进先出Relational and Object-oriented database model关系数据库模型和面向对象数据库Main Memory and mass storage主存储器和大容量存储Program counter and register程序计数器和寄存器Batch and Interactive processing批处理和交互式处理Imperative and Declarative paradigm祈使句和陈述的范例Imperative and Declarative paradigm命令和说明性范型project（从一个关系中提取列）and join（把原来不同的关系组合成一个关系）ACM Association for Computing Machinery国际计算机学会IEEE Institute of Electrical and Electronics Engineers电气和电子工程师协会TCP/IP Transmission Control/Internet Protocol传输控制协议/因特网互联协议MPEG Moving/Motion Pictures Experts Grou p动态图像专家组ASCII American Standard Code for Information Interchange美国信息交换标准代码RISC Reduced Instruction Set Computer精简指令集计算机CISC Complex Instruction Set Computer复杂指令计算机DBMS Database Management System数据库管理系统ODBC Open Database Connectivity开放数据库互连DRAM Dynamic Random Access Memory动态随机存取存储器GUI Graphical User Interface图形用户界面（图形用户接口）HTML HyperText Markup language超级文本标记语言HTTP HTTP-Hypertext transfer protocol超文本传送协议XML Extensible Markup Language可扩展标记语言BIOS Basic Input Output System基本输入输出系统SQL Structured Query Language结构化查询语言CPU Central Processing Unit中央处理器DBS数据库系统RAM Random-Access Memory随机存取存储器DN域名C/S Client/Server Structs客户机和服务器结构MAN城域网Wifi WIreless-FIdelity无线保真无线宽带、无线网IP网际协议URL Uniform Resource Locator统一资源定位符DNS域名系统ISP Internet Service Provider互联网服务提供商SP服务提供商B/S Browser/Server浏览器/服务器模式RAM随机存储器AP WirelessAccessPoint无线访问接入点DRAM动态存储器FTP File Transfer Protocol文件传输协议ROM只读存储器LIFO Last In First Output FIFO First Input First Output SRAM Static RAM静态随机存储器WWW World Wide Web万维网LAN Local Area Network局域网DB DoggaByte数据储存单位WAN Wide Area Network广域网TCP/IP传输控制协议/网际协议UDP用户数据包协议OOP面向对象程序设计DBMS数据库管理系统。

会计专业术语翻译（小编整理）第一篇：会计专业术语翻译会计方面专业术语的英文翻译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bank discount 银行贴现 bank draft 银行汇票 bank loan 银行借款bank overdraft 银行透支 bankers acceptance 银行承兑 bankruptcy 破产 bearer 持票人 beneficiary 受益人 bequest 遗产 bill 票据bill of exchange 汇票 bill of lading 提单 bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会 bonds 债券 bonus 红利book value 账面价值 bookkeeper 簿记员 bookkeeping 簿记branch office general ledger 支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售 capital 股本capital income 资本收益 capital outlay 资本支出 capital stock 股本 capital stock certificate 股票carried down 移后carried forward 移下页 cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款 cash on hand 库存现金 cash payment 现金支付cash purchase 现购 cash sale 现沽 cashier 出纳员 cashiers check 本票 certificate of deposit 存款单折certificate of indebtedness 借据certified check 保付支票certified public accountant 会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师 chattles 动产 check 支票checkbook stub 支票存根 closed account 己结清账户 closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest 复利consignee 承销人 consignment 寄销 consignor 寄销人consolidated balance sheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本 construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本 cost of manufacture 制造成本 cost of sales 销货成本 cost price 成本价格 credit 贷方credit note 收款通知单 creditor 债权人 crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债 current profit and loss 本期损益 debit 借方 debt 债务 debtor 债务人 deed 契据deferred assets 递延资产 deferred liabilities 递延负债delivery 交货delivery expense 送货费 delivery order 出货单 demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款 deposit slip 存款单 depreciation 折旧 direct cost 直接成本 direct labour 直接人工director 董事 discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散 dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记 draft 汇票 drawee 付款人drawer 出票人 drawing 提款 duplicate 副本 duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业 equipment 设备 estate 财产estimated cost 估计成本 estimates 概算 exchange 兑换exchange loss 兑换损失expenditure 经费expense 费用extension 延期 face value 票面价值 factor 代理商 fair value 公平价值financial statement 财务报表financial year 财政年度 finishedgoods 制成品finished parts 制成零件fixed asset 固定资产fixed cost 固定成本fixed deposit 定期存款fixed expense 固定费用foreman 工头franchise 专营权 freight 运费 funds 资金furniture and fixture 家俬及器具 gain 利益general expense 总务费用 general ledger 总分类账 goods 货物goods in transit 在运货物 goodwill 商誉government bonds 政府债券 gross profit 毛利 guarantee 保证guarantor 保证人 idle time 停工时间 import duty 进口税 income 收入 income tax 所得税income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工 indorsement 背书 installment 分期付款 insurance 保险intangible asset 无形资产 interest 利息 interest rate 利率interest received 利息收入 inter office account 内部往来intrinsic value 内在价值 inventory 存货 investment 投资investment income 投资收益 invoice 发票 item 项目 job 工作job cost 工程成本 joint venture 短期合伙journal 日记账 labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账 legal expense 律师费 letter of credit 信用状 liability 负债limited company 有限公司limited liability 有限负债limited partnership 有限合夥liquidation 清盘 loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备manufacturing expense 制造费用manufacturing cost 制造成本 market price 市价 materials 原村料material requisition 领料单 medical fee 医药费 merchandise 商品miscellaneous expense 杂项费用mortgage 抵押 mortgagor 抵押人 mortgagee 承押人 movable property 动产 net amount 净额 net asset 资产净额 net income 净收入 net loss 净亏损 net profit 纯利 net value 净值 notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货 operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出 output 产量 overdraft 透支opening stock 期初存货 operating expense 营业费用 order 订单organization expense 开办费original document 原始单据outlay 支出 output 产量 overdraft 透支 quotation 报价 rate 比率raw material 原料 rebate 回扣 receipt 收据 receivable 应收款recoup 补偿 redemption 偿还 refund 退款 remittance 汇款 rent 租金 repair 修理费 reserve 准备residual value 剩余价值 retailer 零售商 returns 退货 revenue 收入 salary 薪金 sales 销货sale return 销货退回sale discount 销货折扣salvage 残值sample fee 样品 scrap 废料scrap value 残余价值 securities 证券 security 抵押品selling commission 销货佣金 selling expense 销货费用 selling price 售价share capital 股份 share certificate 股票 shareholder 股东short term loan 短期借款 sole proprietorship 独资 spare parts 配件 standard cost 标准成本 stock 存货 stocktake 盘点 stock sheet存货表subsidies 补助金sundry expense 杂项费用supporting document 附表 surplus 盈余suspense account 暂记账户 taxable profit 可徵税利润 tax 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款 total 合计 total cost 总成本 trade creditor 进货客户 trade debtor 销货客户 trademark 商标 transaction 交易 transfer 转账transfer voucher 转账传票 transportation 运输费 travelling 差旅费 trial balance 试算表 trust 信托 turnover 营业额unappropriated surplus 未分配盈余unit cost 单位成本unlimited company 无限公司unlimited liability 无限责任unpaid dividend 未付股利 valuation 估价 value 价值 vendor 卖主voucher 传票 wage rate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据 welfare expense 褔利费 wear and tear 秏损 work order 工作通知单 year end 年结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 内部审计证书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 内部审计师协会 Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计 Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者 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Statement of cash flow 现金流量表Statement of financial position 财务状况表 Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Business entity 企业个体 Capital stock 股本 Corporation 公司 Cost principle 成本原则 Creditor 债权人 Deflation 通货紧缩 Disclosure 批露 Expenses 费用Financial statement 财务报表 Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨 Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业 Positive cash flow 正现金流量Retained earning 留存利润 Revenue 收入Sole proprietorship 独资企业 Solvency 清偿能力Stable-dollar assumption 稳定货币假设 Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰第二篇：专业术语翻译assignmentn.采写任务attributionn.消息出处;消息来源back alley newsn.小道消息backgroundingn.新闻背景Bad news travels quickly.坏事传千里bannern.通栏标题beatn.采写范围blankvt.“开天窗”bodyn.新闻正文boilvt.压缩(篇幅)boxn.花边新闻briefn.简讯bulletinn.新闻简报bylinen.署名文章captionn.图片说明caricaturen.漫画carryvt.刊登cartoonn.漫画censorvt.审查(新闻稿件);新闻审查chartn.(每周流行音乐等)排行榜clippingn.剪报columnn.专栏;栏目columnistn.专栏作家continued story连载故事;连载小说contributing editor特约编辑contributionn.(投给报刊的)稿件;投稿contributorn.投稿人copy deskn.新闻编辑部copy editorn.文字编辑correctionn.更正(启事)correspondence column读者来信专栏correspondentn.驻外记者;常驻外埠记者covervt.采访;采写cover girln.封面女郎covert coverage隐性采访;秘密采访cropvt.剪辑(图片)crusaden.宣传攻势cutn.插图 vt.删减(字数)cut linen.插图说明dailyn.日报datelinen.新闻电头deadlinen.截稿时间digvt.深入采访;追踪(新闻线索);“挖”(新闻)digestn.文摘editorialn.社论editorial office编辑部editor's notes编者按exclusiven.独家新闻exposen.揭丑新闻;新闻曝光extran.号外eye-accountn.目击记;记者见闻faxed photo传真照片Deepening reform and opening up 深化改革扩大开放The theory of building socialism with Chinese characteristics 建设有中国特色的社会主义理论The theory on the initial stage of socialism 社会主义初级阶段的理论One focus, two basic points 一个中心，两个基本点Focus on economic construction 以经济建设为中心Adhere to the four cardinal principles 坚持四项基本原则Adhere to reforms and opening to the outside world 坚持改革开放Seizing the opportunity, deepening the reform, opening 抓住机遇，深化改革，wider to the rest of the world, promoting development, maintaining stability扩大开放，促进发展，保持稳定Whether it would be beneficial to developing socialist productive forces是否有利于发展社会主义生产力Whether it would be beneficial to enhancing the overall strength of the country是否有利于增强综合国力Whether it would be beneficial to raising people’s living standard是否有利于提高人民生活水平Taking the socialist public ownership as the mainstay 以社会主义公有制为主体Common development of multi-economic sectors 多种经济成分共同发展Establishment of socialist market economy 社会主义市场经济的建立Deepening economic reform 深化经济改革Relationships among reform, development and stability 改革发展和稳定的关系Deepening of reform and promotion of development 深化改革与促进发展Economic growth and social progress 经济增长与社会进步Strengthen the position of agriculture 加强农业的基础地位Science and technology are the primary productive forces 科学技术是第一生产力Strengthen the socialist legal system 加强社会主义法制A series of policies and measures 一系列政策措施Reform and opening up policy 改革开放政策Reform measures 改革措施Speed up reform 加快改革Reform of economic system 经济体制改革Reform of state-owned enterprises 国有企业改革Strengthen the management of state-owned property 加强国有资产管理Reform of management of state-owned property 国有资产管理体制改革Reform of property rights system 产权制度改革Reform of commodity circulation 商品流通体制改革Reform of foreign trade system 外贸体制改革Reform of personnel system 人事制度改革Reform of social security system 社会保险制度改革Reform of housing system 住房制度改革Planning system 计划管理体制Transferring the function of government 转换政府职能Open door policy 开放政策Open economy 开放经济Open-door to the outside world 对外开放Opening up 扩大开放Open domestic market 开放国内市场Introduce foreign capital, advanced technology and 引进外国的资金，先进技术和managerial experiences 管理经验Economic and technical development zone 经济技术开发区Special economic zones in coastal areas 沿海经济特区One country, two systems 一国两制Special administrative region 特别行政区Contract responsibility system with remuneration linked 家庭联产承包责任制to the householdNarrowing the gap between the rich and poor 缩小贫富差距Eliminate poverty 消除贫困Common prosperity 共同富裕ECONOMY AND MARKET ECONOMY 经济和市场经济Socialist market economy 社会主义市场经济Socialist sector of economy 社会主义经济成分State-owned economy 国有经济Non-state economy 非国有经济Collective economy 集体经济Individual economy 个体经济Coexistence of various economic composition 多种经济成分共存Sustained, rapid and sound economic development 持续，快速和健康的经济发展National economic budget 国民经济预算Comprehensive development of economy 经济综合发展Strategy for economic development 经济发展战略Theory of macroeconomic policy 宏观经济政策理论Macroeconomic decision 宏观经济决策Microeconomic phenomenon 微观经济现象Traditional planned economy 传统的计划经济Stimulate economic development 刺激经济发展Commodity economy 商品经济Market economy 市场经济Free market economy 自由市场经济Developed market economy 发达的市场经济Developing market economy 发展中的市场经济Emerging market economy 新兴市场经济Mature market economy 成熟市场经济Market economy country 市场经济国家Extensive economy 粗放型经济Intensive economy 集约型经济Transform the extensive economic 粗放型经济转变为mode into intensive one 集约型经济Mixed economy 混合经济Regional economy 地区经济Internal-oriented economy 内向型经济Closed economy 闭关自守经济Economic growth point 经济增长点Economic growth mode 经济增长方式Economic growth rate 经济增长率Economy measure 经济手段Diversified economy 多种经济，多样化经济Economic situation 经济形势Economic cycle 经济周期Economic fluctuation 经济波动Economic miracle 经济奇迹Economic take-off 经济起飞Economic recovery 经济复苏Economic potential 经济潜力Economic sanction 经济制裁Global economy 全球经济real growth rate 实际增长率real property 不动产，房地产real value of money 货币实际购买力Real estate 不动产，房地产real estate account 房地产帐户，不动产帐户real estate and property 不动产和其它财产real estate investment 不动产投资real estate mortgage bond 不动产抵押债券real estate pool 不动产投资共同基金real estate tax 房地产税，不动产税Realizable 可变现的realizable value 可变现价值Realization 变现realization and liquidation 变产清盘Reallocation 再分配Reappraisal 重新评估reappraisal surplus 重估价盈余Reasonable 合理的reasonable price 合理价格Rebate 回扣，退税Recapitalization（企业重组）调整资本结构Receipt 收据Receivable 应收的receivable account 应收帐款receivables turnover 应收帐款周转率Recession 经济衰退Reciprocal 互惠的，相互的reciprocal agreement 互惠协定reciprocal contract 互惠合同reciprocal duties 互惠关税reciprocal holdings 互相控股reciprocal trade 互惠贸易Recomputation 重新计算Record 记录Recourse 追索权Recover 索回，弥补Recoverable 可收回的recoverable cost 可收回成本recoverable debt 可收回债务recoverable loss 可收回损失Recovery 收回，恢复Recruitment 招聘Red balance 赤字结余Redemption 偿还，赎回Rediscount 再贴现rediscount rate 再贴现率Redistribution 再分配Reduce 减少Reduction 减少reduction of interest 降低利率Reference 参考，推荐信，介绍书reference number 参考数字reference price 参考价格Reform 改革reform measures 改革措施reform of state-owned enterprises 国有企业改革reform of the economic system 经济体制改革reform of the property rights system 产权制度改革speed up reform 加快改革Refund 退货，退款Region 地区central and western regions 中西部地区Regional 地区的，局部的regional economy 地区经济regional government 地方政府Register 登记，注册Registered 注册的，登记的registered bond 记名债券registered capital 注册资本registered share 记名股票Registration 登记，注册registration form 登记表registration of establishment 开办登记registration of property right 产权登记registration statement 股票注册上市申请书Regression analysis 回归分析Regessive tax 递减税Regular 定期的，有规则的regular expenses 经常费用regular-way delivery 例行交割Regulated 控制的，规定的regulated company 受控制公司regulated industry 受（政府）管辖行业Regulation 条例，规章Regulatory framework 规章制度Reinsurance 再保险reinvestment 再投资Relation 关系relation of production 生产关系Relationship 关系relationships among reform,developmentand stability 改革，发展和稳定的关系Relative 相对的，相关的relative balance 相对平衡Reliability 可靠性reliabilty of data 数据的可靠性Relief 救济relief fund 救济金Renewal 更新，续约renewal and reconstruction funds 更新改造基金第三篇：会展英语专业术语及其翻译会展英语专业术语及其翻译[摘要]商业会展翻译在会展中充当着调和者的作用，而会展英语是会展中应用最为广泛并且独具特色的一种语言，对于促进会展发展有着重要的作用。