会计【外文翻译】

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。

会计英语词汇英文解释.doc1.Accounting(会计)The process of indentifying, recording, summarizing and reporting economic information to decision makers.2.Financial accounting(财务会计)The field of accounting that serves external decision makers, such as stockholders, suppliers, banks and government agencies.3.Management accounting(管理会计)The field of accounting that serves internal decision makers, such as top executives, department heads and people at other management levels within an organization.4.Annual report(年报)A combination of financial statements, management discussion and analysis and graphs and charts that is provided annually to investors.5.Balance sheet (statement of financial position, statement of financial condition)(资产负债表)A financial statement that shows the financial status of a business entity at a particular instant in time.6.Balance sheet equation(资产负债方程式)Assets = Liabilities + Owners' equity.7.Assets(资产)Economic resources that are expected to help generate future cash inflows or help reduce future cash outflows.8.Liabilities (负债)Economic obligations of the organization to outsiders ,or claims against its assets by outsiders.9.Owners’ equity （所有者权益）The resid ual interest in the organization’s assets afterdeducting liabilities.10.Notes payable （应付票据）Promissory notes that are evidence of a debt and state the terms of payment.11.Entity （实体）An organization or a section of an organization that stands apart from other organization and individuals as a separate economics unit.12.Transaction （交易）Any event that both affects the financial position of an entity and be reliably recorded in money terms.13.Inventory （存货）Goods held by a company for the purpose of sale to customers.14.Account （帐户）A summary record of the changes in a particular assets, liability, or owne r’ equity.15. Account payable （应付帐款）A liability that results from a purchase of goods or services on account.17.Creditor (债权人)A person or entity to whom money is owed.18.Debtor (债务人)A person or entity that owes money to another.19.Sole proprietorship (个体经营、独资经营)A separate organization with a single owner.20.Partnership (合伙)A form of organization that joins two or more individuals together as co-owners(共有人).21.Corporation (公司)A business organization that is created by individual state laws.22.Limited liability (有限责任)A feature of the corporate form of organization whereby corporate creditors ordinarily have claims against the corporate assets only.23.Publicly owned (公有)A corporation in which shares in the ownership are sold to the public.24.Privately owned (私有)A corporation owned by a family, a small group of shareholders, or a single individual, in which shares of ownership are not publicly sold.25.Stockholders’ equity (shareholders’ equi ty) （股东权益）Owners’ equity of a corporation.The excess of assets over liabilities of a corporation.26.Paid-in capital（实际投入资本）The total capital investment in a corporation by its owners both at and subsequent to the inception of business.27.Par value（票面值）The nominal dollar amount printed on stock certificates.。

Master's thesis, University of LondonInformation technology and accounting management with the use is the relevant value of information analysis and use, and various factors of production based on the value creation of corporate accounting and management contributions to the study of accounting will be the main content. No use of information technology, there is any enterprise information and accounting information to promote the implementation of value chain management will lose technical support, there is no theory of innovation value chain management, accounting, and information technology development, there is no power. In this paper, the meaning of information to start, leads to the meaning of accounting information, accounting information describes the development process, the second part of the analysis of the status quo of accounting information, analysis of its use in theproblems, the third part of the proposed accounting information on the implementation of the strategic analysis.Keywords: accounting, information technology strategyI. Introduction(A) BackgroundThe development of accounting information in China has gone through more than 20 years, accounting information theory and practical application of talent, the accounting information system software has gradually matured, and, and theproduction, supply and marketing, human resources management, cost control and other aspects of the formation of an integrated management information system software. But the company found accounting information in the status of the development of enterprises is extremely uneven, a lot of strength and standardized management of large enterprises have been using the integrated accounting information system "ERP" is the management software, and the introduction of new ideas with the value of the supply chain management chain management system, and also the majority of the total business is still in the initial stage of the use of computerized accounting, or even manually. Enterprise management is still in the coexistence of traditional and modern, our corporate accounting information so early, the senior co-existence of the phenomenon will not surprise. Accounting information must be improved to facilitate the management of change. The essence of the value chain to value chain to implement the core business processes node changes, if companies choose the value chain as the core business process change, business management will enable a major step forward, it promotes corporate accounting development of information technology.(B) SignificanceWhile accounting information in China's time is not long, its nature and content to be further studied, but it is undeniable, with the advent of the information society, accounting, information technology will be an irresistible inevitable trend of the accounting information The current accounting both in theory and in practice will have a huge impact.First, to achieve after the accounting information, accounting information system will truly become a business management information system, a subsystem. The business enterprise is able to automatically capture the enterprise's internal and external information related to accounting, and together with the company's internal accounting information system for real-time processing. Accounting from the limitations of traditional accounting afterwards freed, and thus play a greater management control of accounting functions, business and information so that users can readily use the corporate accounting information to the business of the future financial situation to make a reasonable forecast, management and development of enterprises to make the right decisions. Second, the accounting assumptions, in particular, is no longer the traditional accounting entity with real money and plant business, it will include some of the online virtual companies and network companies,which for the common goal, in short time together, when the completion of specificgoals will soon dissolve, and its continuing operations, accounting, staging and monetary measures the basic premise of all will be affected. Implementation of accounting information, the enterprise network and external networks to achieve the Internet, users of accounting information can always obtain the relevant accounting information. Comprehensive application of information technology has greatly improved the timeliness of the information, the predictive value of information and feedback is also greatly enhance the value of information flow is also much faster, can contribute positively to the improvement of economic management. Other accounting information systems through direct access to relevant data and analysis, reducing theman-made fraud, thus greatly improving the reliability of accounting information and the quality of information.Third, today's accounting software processes basically simulate manual accounting processes and design. Implementation of accounting information, the accounting system is no longer isolated, but with a real-time processing, highly automated system, which with other business systems and external connections, you can directly read data from other systems, and a series of processing, processing, storage and transmission. Accounting reports can also be used for real-time electronic means associated newspaper report, the user can always obtain useful accounting information for decision-making, improve efficiency, promote economic development.21st century will be an information-oriented society, today's society is the "knowledge economy" era forward, In today's competitive environment, the accounting officer must not only well versed in the basic principles of accounting, computerized accounting techniques to master , but also learn some sense of organization, behavioral factors, decision-making process and communication technology and other aspects of the basic theory. Accounting information representsnew accounting ideas and concepts, the traditional accounting theory and modern information technology, network technology, a combination of product development is the inevitable trend of modern accounting. It must seize opportunities, meet challenges, and strive to promote the development of China's accounting information.II An overview of the accounting information(A) the meaning of informationBegan in the 1940s wave of information technology, beginning aroused great attention in all aspects, from the 1960s, scholars began to have "information" and "information society" and so on. 1963 Japanese scholars Tidal plum out in its "Information Industry science" for the first time that "information technology" concept. As information technology there is not long, the actual development and very rapid development of information society itself changes, the understanding of information technology are not the same. For example, "information is the communication of modern, computer and rationalize the general term", "information is computerized, modern communication and network technology", "information is e-commerce" and "information is computerized," " information is information technology and information industry in the economic and social development andplay a leading role in increasing the process ", and so on. Information technologyrevolution and the industrial revolution is the result of information from the three aspects, namely, the digitization of information, information networks, information and intelligent. "Digital information is the basis of information, the information network is the basic characteristics of information technology, information, and information technology is the development of intelligent features."(B) The information content of accountingThe concept of accounting information in 2000, the Shenzhen Municipal Finance Bureau and the Shenzhen Kingdee Software Technology Co., Ltd in Shenzhen's "new situation, management accounting software market, Information Theory Symposiumaccounting expert forum" on the make is the accounting computerized product development to a new stage. Theoretical understanding of information technology sector have different views, such as technical concept, the process concept, elements and outlook, and thus the concept of accounting information will have a different set, HU Ran star of accounting information as defined by the use of more the status quo. "Accounting information is based on the system in the enterprise of science, management science, application of modern information technology, integration of enterprise business processes and accounting processes, the establishment of accounting information systems; full development and use of accounting information resources, timely and accurate to the enterprise internal and external users of accounting information to provide useful support to strengthen the role of accounting to reflect and monitor the overall process. "As can be seen from this statement, the accounting information is the process of concept, it conveys such meanings: First, the means of access to information networks, communications and databases; Second, business processes and accounting processes to be re- whole, to better reflect the timeliness of information provided; third-to-business cash flow, physical flow and information flow throughout theimplementation of real-time control; Fourth, the spatial extent of the accounting information to expand information coverage, including information and currency non-monetary information internal information and external information, and so on. Professor Yang Zhou Nan the study of accounting information has its own unique, she will be introduced to the theory of value chain management accounting information in the field, made a "value chain management, accounting, information technology," the new concept, and that the "value chain management accounting information is the value chain to achieve important environmental accounting management and technology base. " And discussed the value chain management accounting information in the target location, technology platform, business process management models, standards, audit system, and in ten areas of change. Expand the meaning of accounting information.(C) The development of accounting information1 era of computerized accountingFunding from the Ministry of Finance in 1978, Chinches First Automobile Works began a pilot computerized accounting, accounting information in China's development has gone through more than 20 years, in its early stage of developmentthat the era of computerized accounting, computer applications accounting in the accounting field to produce a major change, the accounting staff work from reimbursement heavy afterwards freed, so that participants are management accounting staff time, improve the quality of accounting information and timeliness of the initial training of accounting software boom market, develop a group of composite talent, creating a number of accounting software company, to the standardization of computerized accounting, commercial, universal, professional development, and for corporate information and provide a good experience, and promote enterprise management software development. But the rapid development of modern information technology on the traditional computerized accounting system had a tremendousimpact on the theoretical basis of accounting, the timeliness of accounting reports and other challenges. Xiao ravioli the traditional computerized accounting of the main problems are summarized as follows: "First, the traditional manual accounting, computerized accounting simulation only, although the financial accounting software to improve the efficiency and quality of accounting information, but accounting processing procedures and methods are basically just a set of procedures to move the hand up the computer; Second, the traditional accounting information system is the internal information 'islands' in the computerized implementation, financial data and business can not be shared, resulting in confined to the financial sector financial software to use, and internal business units are not well connected. other departments can not directly access to financial data; Third, the traditional accounting information system and outside the enterprise information system isolation and all business transactions or to open by hand, according to the paper documents the first, and then entered into the computer; Fourth, the traditional accounting information system lags behind the development of modern information technology now INTERNET-INTRANET technology has reached the stage that we can not imagine, if we are still deal with isolated cases of the PC, then the business of managementdecision-making, budgeting, investment and production decisions will be errors due to insufficient amount of information; the fifth, only in the most traditional computerized accounting electronic data processing stage. China's implementation of accounting computing of the unit, most just use computerized accounting basic accounting, and a large number of financial management and financial analysis, is still a manual process; the sixth, in place of traditional computerized software development, function is not fully, to use the resulting inconvenient. "(2) Accounting information ageWhen the network technology and the maturity of domestic accounting software, financial, and timely exchange of business data has a technical support, and therefore the accounting information age has arrived. 2000, accounting information theorists first proposed the term is, and has been widely recognized. This reference is to the service management functions of accounting on the present and future information environment into account, is changing attitudes, is to seek greater development. Accounting information on the target even pay attention to accounting in business management on the central role; more dependent on the technology of modern network technology; focus on the functional areas of management accountinginformation and decision analysis; status in the system as a management systemintegral part; in the information transmission on the basis of authorization to acquire or output the information in the internal and external systems.Time accounting information more open and diversity. Openness is the high degree of sharing of accounting information resources, large amounts of data information between the departments within the enterprise, between enterprises within the group and between groups and external corporate unlimited or limited authorization of information exchange. Diversity performance of accounting information is no longer a single financial account table data, but also a lot of non-monetary forms of information; is no longer the only direct data or after a simplesummary of the data, but also includes many qualitative and quantitative analysis after can respond to different information needs of those recycling information; not only by Rose-year tradition of staging statistics accounting information, more of a point in time information, that is its real-time.Third, the use of accounting information Analysis(A) the status of the use of accounting informationImplementation of information technology in business process, the software provider to the enterprise managers have always praised their own software in the technical structure and how the information model is refined, is how the demand for enterprise management, and that enterprises should make what change in order to play the software management functions. But it did, most did not use information technology for the enterprise software providers to create the initial promised value. Even companies and managers think that the use of information systems management in the past rigid, not as labor management more convenient and flexible. This information management system is a failure of management systems; it is only concerned about the use of technology, while ignoring the way people access to information and requirements. U.S. information technology specialist Thomas. H •Davenport claims, in order to change the unsatisfactory status of information technology, must be people-oriented principle. Effective information management must first focus on how people think about the application of information, rather than how to use the machine. In people-oriented information management strategy, the reality of diversity to be concerned about the information; to emphasize the effective use of information and wide sharing; to make information technology solutions to solve current practical problems; to allow for different interpretations of the same message; to that enterprises to obtain the desired effect is considered the ultimate success; to specific problems to establish the appropriate structure; to promote and strengthen the method by adjusting the behavior of members of the organization; to the user's need to design their own applications. Body belongs to large enterprises, has been large-scale enterprise management, and financial strength. Before the introduction of the enterprise, there are three companies will have to implement ERP management system, and is part of the implementation of these enterprises are large-scale department stores and supermarket chains. Both with 16 companies have at least one financial software business management software companies, one of the six companies of the business management software such as inventory managementsoftware and financial software to achieve the integration, these companies are outside the supermarket. Local department stores and supermarket chains do little to achieve integration.Large supermarket chains in spite of the ERP management system, but and foreign retail giants such as Wal-Mart, Carrefour, B & Q, in comparison, China's domestic retail business of information technology still in its infancy. For example, Wal-Mart is the first use of computers to track inventory in retail enterprises (1969), is the earliest use of bar code (1980), the use of EDI with suppliers for better coordination (1985), launch its own communication satellite (1986) and use the wireless scanning guns (late 1980s) of retail companies. Now, Wal-Mart is the world'smost spare no effort to implement RFID Technology Company. Our domestic retail enterprises and applications providers are basically in a bystander.(B) The use of accounting information the problems1 lack of capital investmentAccording to the survey, not the type of business is accounting information in capital investment are also significant differences, in general, in terms of information technology also significantly less capital investment. Some small retail businesses, especially those franchise retail stores, its turnover of 100 million or less, the profit of 10 million or less. These companies invest in information technology capital is almost zero. For example, there is a franchise of computer accessories supplies store, operated by no less than one thousand kinds of varieties of goods, commodities Invoicing also only manual bookkeeping, the occurrence of errors is often a matter, but in a short time do not want to invest in this area. Manager believes that the purchase of small Invoicing software is several thousand to more than a million, do not necessarily apply to buy back their own and do not find someone to develop such talent. This situation represents the general attitude of some small businesses. Some of the economic benefits of better information technology in the retail business is also aserious shortage of capital investment. Local department store is a large-scale, high-profile retailer, sales of 4 billion last year, more than 300 million annual profit. This year is expected to increase by 1 million sales. So far the company has a network version of the UF of a financial accounting software and a software company developing your inventory management software, for a total capital of less than 30 million, if $ 1 million plus investment in hardware terms, the company's information construction accounts for the year total investment capital ratio of .325% of sales. According to statistics, the total number of enterprises in China accounted for 99.6% of the 40 million SMEs, of which 74% of enterprise information into sales revenue accounted for less than 1%, usually abroad, 2% -3%. Defined in accordance with the latest standards for SMEs to divide, retail enterprises with annual sales of more than 150 million people or more than 500 the number of workers should belong to large-scale retail enterprises. In other words, the department stores are large retail companies, invested in information technology should be more than 1% of the funds, but the fact is much lower than the ratio. From the survey found the same with the size of the retail mall business investment in information technology is basically the same proportion.(2) For their own interests and resist cooperation with upstream and downstreambusinessesSome retailers believe that if the composition of upstream and downstream enterprises and their value chain, then this value chain to increase the total value is given, other means to make their own alliance to get more companies will get less. Therefore, the value chain between the various value chains Alliance is a competitive relationship. In such a concept under the guidance of the retail business is often not the whole value chain from the perspective of value-added, but rather in order to pursue their own interests at the expense of maximizing the interests of the entire value chain. Therefore, in the retail business and corporate transactions in theupstream, suppliers repeatedly lower prices, even the ones who enjoy the suppliers as their main source of profit; the supplier is to conceal their true costs, even as the retail price increases in disguise counterattack. The two sides are not creating value chain from the overall effectiveness of view, but to build their own profit loss in the value chain based on the Alliance. This is clearly not the goal of value chain management. Retailers should change their ideas, we must seek to maximize their own interests into the overall interests of the pursuit of maximizing the value chain, and clear corporate profits should manage to get through the value chain, value chain, rather than from the body to acquire Alliance.Other retailers do not want their business data, or other important sales information and customer information available to the supplier, even if the enterprise also needs to control access rights, let alone to disclose outside the enterprise. This deep-rooted tradition of understanding between suppliers and retailers so that the lack of a good spirit of cooperation. The basic goal of value chain management is the management process by improving the transparency of the entire value chain to improve the efficiency of resource allocation and profit levels, sharing of information resources. This will not only make the core of the value chain within the enterpriseand value chain alliances between enterprises can receive timely, flexible and actionable information resources to enable them to fully grasp the value chain cooperation between the Alliance information, market information, other business decision-making information, but also enables the company starting from the global value chain to arrange production and services.Management rather than the promoterLearned in the survey had had some local retailers, accounting information for what is not understood, was 67.19% in visitors who do not know what is accounting information, never heard of value chain management, the company has implemented a complete information technology solutions tend to say, very often referred to our information management staff to answer. Managers of these companies as the information because of competitive pressures is a helpless and passive choice, their knowledge of information technology know much, but not condescending and general staff to receive formal training, and such of the lack of knowledge of information technology initiative to accept the manager's attitude will inevitably lead to the loss of authority in this regard, they naturally will not be a promoter of information technology, and will be the task entrusted to the information management staff.Regardless of the information management company executives in the company'sposition that tall, and its authority is inferior to general manager, when stakeholders hinder the process of information, the information management staff had no ability to advance the information technology revolution. In addition, information management staffs are often professional and technical personnel, their lack of business knowledge and management capabilities, enterprise information process will be based more on business instead of computer hardware and software technical problems. In this case, information management will become powerless. If you rely on information technology to promote information management, failure becomes inevitable.Positioned correctly in the accounting functions of informationOne view is that the accounting functions will be limited to record a variety of business information behind them, while in charge of foreign tax returns and financial statements submitted to the traditional. Hold this view tend to be small retail business managers. They see the accounting for tax accounting and treasury accounting, they need to get that information from the accounting major is the number of day and monthly cash flow to pay the tax number. For the case of commodity stocks more business managers to ask, but regardless of the amount of inventory accounting and inventory carrying costs. This is because much small retail business to avoid taxes from the perspective of the book to create a false inventory, accounting, accounts payable data is the tax department. Based on this purpose, the managers of these enterprises will not consider business management systems and financial accounting system for data sharing. Learned from the survey 62.5% of the enterprises is not the business management software and financial accounting software and docking. Managers first consider the purchase of inventory management system is more than the amount due to the types of products, often caused by hand-billing and out of the workload and error rate increased only alternative. In the early stages of business development, accounting information for managers attitude and understanding of theaccounting function to reduce the tax burden may have a role, but this effect is not really benefit from the long-term stable development of enterprises to consider, once the risk of tax laws increased, the negative effect caused by low-would offset the tax benefits.Accounting, information technology implementation strategy analysis(A) Strategic and tactical implementation services for enterpriseFirm's strategic goal is to guide the development of accounting information based strategy; it must be its direction. In the absence of this direction, it will not clear the company's future direction, it is impossible to the accounting information to provide a clear strategic goal orientation, so the implementation of accounting information in the development of strategy must first clear the overall development strategy. Such enterprises to implement low-cost competitive strategy in the case of the accounting information of the implementation strategy will have a significant impact. The purpose of this strategy is to provide quality low cost products, and use price advantage over competitors. The accounting information in order to meet the strategic needs to be broken down by value chain analysis of cost control point, the development of procurement, production process, the operational procedures,marketing and other aspects of cost control standards, the design of cost control pointof cost information collection, transmission, aggregation, evaluation methods, to establish the accounting staff in the cost assessment in the central position, the establishment of cost control, reward and punishment system, and so on.(B) The implementation of management concepts update strategyManagers and internal employees know a lot of information technology is superficial, is generally believed that is a documentation of business processes and translate into something the computer can use to help companies accelerate the transmission of information; solutions manual has been the basis of the business can not solve management problems, but did not think for management improvement.Managers tend to think only of the benefits of information into management, but has not been established to promote information technology and management thinking in need of change, not concerned about the information technology business processes are likely to face adjustment and the adjustment of rules. Managers must also recognize that while changes in the general population and also including employees, their thoughts must also go to follow the changes in business, change from passive acceptance to active acceptance. Thus thinking of updating educational enterprise information has become an indispensable step in the process. Haier's Zhang proposed a "re-process reengineering first person who first recycling recycling concept." In order to promote the implementation of information technology in the process change, reversing the employees, especially the concept of corporate management, Zhang himself as a teacher, teaching stage process reengineering to promote the guiding ideology, and the formation of discussion of the program to verify in practice. Total number of trained close to 20,000.Some people think that advanced management information system implies a system of advanced management concepts, this argument has some truth, but the use of advanced information systems and management concepts to improve the。

AAbsorption costing 完全成本法Accelerated Depreciation Method 加速折旧法Account 科目，账户Account form 账户式Account payable 应付账款Account receivable 应收账款Accounting 会计Accounting cycle 会计循环Accounting equation 会计等式资产 Assets= 负债 Liabilities + 所有者权益Owner’s EquityAccounting period concept 会计期间Accounting system 会计制度Account payable subsidiary ledger 应付款明细分类账Accounts receivable analysis 应收账款分析Accounts receivable subsidiary ledger 应收账款明细分类账Accounts receivable turnover 应收账款周转率Accrual basis accounting 应记制，债权发生制Accrued expenses 应记费用Accrued revenues 应记收入Accumulated depreciation 累计折旧Accumulated other comprehensive income 累计其他综合收入Activity base drive 作业基础/动因Activity-based costing ABC 作业成本计算法Adjusted trial balance调整后试算平衡表Adjusting entries调整分录Adjusting process调整过程Administrative expenses general expenses管理费用一般费用Aging the receivables应收账款账龄分析Allowance for doubtful accounts 坏账准备Allowance method备抵法Amortization摊销Annuity年金Assets资产Available-for-sale securities可供出售证券Average inventory cost flow method 平均库存成本流法Average cost method平均成本法Average rate of return平均回报率BBad debt expense 坏账费用Balance of the account账户余额Balance sheet资产负债表Balanced scorecard平衡记分卡Bank reconciliation银行存款余额调节表Bank statement 银行报表Bond债券Bond indenture债券契约Book value账面价值Book value of the asset资产的账面价值Boot补价Break-even point盈亏临界点Budget预算Budget performance report预算业绩报告Budgetary slack预算松弛Budgeted variable factory overhead 预算变量工厂开销Business企业Business combination 企业合并Business entity concept企业主体概念Business stakeholder企业利益相关者Business strategy企业战略Business transaction经济业务CCapital account 资本性账户Capital expenditures资本性支出Capital expenditures budget资本支出预算Capital investment analysis资本投资分析Capital leases资本性租赁Capital rationing资本分配Carrying amount账面金额Cash现金Cash basis of accounting现金制；收付实现制Cash budget现金预算Cash dividend现金股利Cash equivalents现金等价物Cash flow per share 每股现金流量Cash flows from financing activities筹资活动现金流量Cash flows from investing activities投资活动现金流量Cash flows from operating activities经营活动现金流量Cash payback period现金回收期Cash payments journal现金付款日记账Cash receipts journal现金收款日记账Cash short and over account现金余缺账户Certified public accountant CPA注册会计师Chart of accounts会计科目表Clearing account 清理账户Closing entries结账分录Closing process结账程序Closing the books 结账Common stock普通股Common-size statement通用报表Compensating balance 补偿性余额Comprehensive income全面收益Consigned inventory 寄售库存Consignee 收货人承销人Consignor 发货人寄件人Consolidated financial statements合并财务报表Contingent liabilities 不确定债务Continuous budgeting滚动预算Continuous process improvement 持续过程改进Contra accountor contra asset account抵减账户Contract rate约定利率Contribution margin 贡献毛益Contribution margin ratio贡献毛益率Contribution margin ratio 边际贡献率Controllable expenses可控费用Controllable revenues 可控收入Controllable variance可控差异Controller主计长Controlling 管理控制Controlling account控制账户Conversion costs加工成本Copyright版权Corporation公司Correcting journal entry 调整分录Cost成本Cost accounting system成本会计系统Cost allocation成本分配Cost behavior成本性态Cost center成本中心Cost concept 成本概念Cost method 成本法Cost object 成本对象Cost of finished goods available 已完工产品的成本Cost of goods manufactured 产品成本Cost of goods sold产品销售成本Cost of goods sold budget产品销售成本预算Cost of merchandise sold商品销售成本：商业企业所销售商品的成本。

Accountancy (profession)or accounting (methodology) is the measurement, statement, or provision of assurance about financial information primarily used by managers, investors, tax authorities and other decision makers to make resource allocation decisions within companies, organizations, and public agencies. The terms derive from the use of financial accounts.会计职业或会计(方法),是衡量,声明,或者提供关于金融信息主要采用经理、投资者、税务机关和其他决策者制定资源配置决策、组织机构、公司内部和公共机构。

这个条款起源于使用财务帐目。

Accounting (Definition) is a service activity. Its function is to provide quantitative information primarily financial in nature, about economic entities, that is intended to be useful in making economic decisions, and in making reasoned choices among alternative courses of action. [2]会计(定义)是一种服务的活动。

它的功能是提供定量信息主要金融在大自然中,关于经济实体,旨在成为有用的经济决策,并在理性选择的行动方针中。

It is also the discipline of measuring, communicating and interpreting financial activity. Accounting is also widely referred to as the "language of business".[3]它也是学科的测量、沟通和解释财务活动。

会计中英文对照[定稿]第一篇：会计中英文对照[定稿]财会常见名词英汉对照表（1）会计与会计理论会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting 私业会计Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司 Corporation 会计目标 Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern)Assumption 会计分期假设 Time-period Assumption 资产Asset 负债Liability 业主权益Owner's Equity 收入Revenue 费用Expense 收益 Income 亏损 Loss 历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle 全面披露原则Full-disclosure(Reporting)Principle 客观性原则Objective Principle 一致性原则Consistent Principle 可比性原则Comparability Principle 重大性原则 Materiality Principle 稳健性原则Conservatism Principle 权责发生制Accrual Basis 现金收付制Cash Basis 财务报告 Financial Report 流动资产 Current assets 流动负债Current Liabilities 长期负债Long-term Liabilities 投入资本Contributed Capital 留存收益 Retained Earning（2）会计循环会计循环Accounting Procedure/Cycle 会计信息系统Accounting information System 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（3）现金与应收帐款现金 Cash 银行存款 Cash in bank 库存现金 Cash in hand 流动资产 Current assets 偿债基金 Sinking fund 定额备用金 Imprest petty cash 支票 Check(cheque)银行对帐单 Bank statement 银行存款调节表 Bank reconciliation statement 在途存款 Outstanding deposit 在途支票Outstanding check 应付凭单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（4）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（5）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（6）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（7）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（8）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（9）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（10）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（11）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（12）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（13）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（14）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（15）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 现行价值与统一币值会计 Constant dollar and current cost accounting oracle的应用软件版本11提供了45个集成的软件模块。

会计英语词汇h a n中英文对照(总9页)--本页仅作为文档封面，使用时请直接删除即可--会计词汇中英文对照Accounts Payable 应付账款Accounts Receivable 应收账款Accruals 权责发生额Adjusting Entries 调整分录Administrative Expenses 行政开支Advertising Expenses 广告费用Aging of Accounts Receivable 应收账款到期时间表Assets 资产Auditing 审计Authorized Stock 核准股本Average Cost Method 平均成本法 ( 库存 )Bad Debts Expense 坏账费用Balance Sheets 资产平衡表Bank Accounts 银行账户Bank Service Charge 银行服务费用Bank Sta tem ents 银行报表Bearer Bonds 无记名债券Bond Certificates 债券证书Bond Indenture 债券契约Bonding, Employee 雇员担保保险Bonds Payable 应付债券Bonus 奖金津贴Book Value 账面价值Bookkeeping 簿记Break-even Point 盈亏平衡点Budget 预算Buildings 建筑物By-laws 公司规章Calendar Year 公历年Call Price 赎回价格Callable Bonds 可赎回债券Canceled Check 被取消的支票Capital 资本Capital Leases 资本租赁Carrying Value 库存账面价值Cash 现金Cash-basis Accounting 收付实现制Cash Equivalents 现金等价物Cash Receipts 现金收入Chart of Accounts 会计科目表Charter for Corporations 公司宪章Check Register 支票登记簿Checks 支票Closing Entries 结账分录Collection 收款Common Stock 普通股Compound Interest 复利Consigned Goods 寄售货物Consolidated Financial Statements 合并财务报表 Contingent Liabilities 或有负债Contribution Margin 边际收益贡献Controlling Interest 控股权益Convertible Bonds 可转换公司债券Copyrights 版权Cost Accounting 成本会计Cash Flow 现金流量Collateral 抵押品Cost of Capital 资本成本Cost of Goods Sold 销货成本Cost-volume-profit Analysis (CVP) 成本数量利润分析 Credit Cards 信用卡Crediting 贷记Creditors 债权人Cross-footing 交叉计算Cumulative Dividend 累积股息Current Assets 流动资产Current Liabilities 短期负债Debenture Bonds 信用债券 ( 无抵押担保 )Debiting 借记Declaration Date 宣布支付股息日Deferred Revenue 递延收入Deficit 赤字Depletion 折耗Deposits in Transit 在途存款Depreciation 折旧Direct Labor 直接人工成本Dividends 股息Double-entry System 复式计帐制Drawings 提款Earnings 盈利Effective-interest Method 实际利息法Employees 雇员Equipment 设备Equity 资本权益Expenses 费用Face Value 票面价值Factory Overhead 工厂管理费用Fair Value 公允价值Federal Unemployment Taxes 联邦失业保障税FICA (Federal Insurance Contribution Acts)Taxes 美国联邦保险税Financial Accounting Standards Board (FASB) 财务会计准则委员会Financial Statements 财务报表Financing Activities 筹资行为Finished Goods 制成品First-in, First-out Method (FIFO) 先进先出法 ( 存货 )Fiscal Year 财政年度Fixed Assets 固定资产Footing 合计Fraud 欺诈行为Freight Costs 运费Fringe Benefits 附带福利General Journal 普通日记账General Ledgers 总账Generally Accepted Accounting Principles (GAAP) 通用会计准则 Going Concern 持续经营企业Goodwill 商誉Gross Profit 毛利Income Statements 收益表Income Taxes 所得税Intangible Assets 无形资产Interest 利息Internal Control 内部控制Internal Rate of Return 内部收益率Inventory 存货Investment 投资Journals 流水账Labor 劳工Last-in, First-out Method (LIFO) 后进先出法 ( 存货 )Liabilities 负债Licenses 执照Limited Liability Companies 有限责任公司Limited Partners 有限责任合伙人Liquidation 清盘Liquidity Ratios 流动资金比率Long-term Liabilities 长期负债Losses on Investments 投资亏损Lower of Cost or Market (LCM) 取成本或市场价较低者Management 管理层Manufacturing Operations 制造业务Market Value 市场价格Marketing 市场营销Matching Principle 收支对应原则Maturity Date 到期日Medicare 美国医疗保障制度Merchandise Inventory 商品库存Mortgage 抵押贷款Mutual Funds 互助基金NASDAQ (National Ass ociation of Security Dealers ‘Automation Quotations) 纳斯达克( 全国证券交易商协会自动报价系统 )Net Income 净收入Net Loss 净亏损Net Present Value 净现值New York Stock Exchange (NYSE) 纽约证券交易所Not-for-profit Organizations 非盈利组织Notes Payable 应付票据Notes Receivable 应收票据NSF Check 存款不足支票Obsolescence 陈废Operating Activities 经营活动Operating Expenses 营业支出Operating Leases 经营性租赁Opportunity Cost 机会成本Outstanding Checks 未付款的支票Overhead 经常性管理开支Owner's Capital 业主资本Paid-in Capital 实收资本Parent Company母公司Partnerships 合伙企业Patents 专利权Payee 收款人Payroll 工资名单Pension Funds 退休金基金Percentage-of-completion Method 完工百分率法Periodic Inventory Systems 定期盘存制度Permanent Accounts 永久性账户Perpetual Inventory Systems 永续盘存制度Petty Cash 零用金Plant Assets 工厂资产Posting 记账Preferred Stock 优先股Premium: on Bonds 债券溢价Prepaid Expenses 预付费用Price-Earnings (P-E) Ratio 市盈率Process Cost Systems 分步成本制度Profit Margin 利润率Property, Plant, and Equipment (PPE) 物业，工厂及设备 Proprietorships 独资经营Ratio Analysis 比率分析Raw Materials 原材料Real Estate 房地产Record Date 股票所有人登记日期Redemption Price 回购价格Research and Development (R&D) Costs 研发费用Residual Value 剩余价值Retailers 零售商Retained Earnings 留成收益Return on Investment (ROI) 投资回报率Revenues 收入Salaries 薪水Sales 销售额Sales Tax 销售税Salvage Value 残值Securities 证券Selling Expenses 销售费用Serial Bonds 分期偿还债券Shareholder's Equity 股东权益Short-term Investments 短期投资Sinking Funds 偿债基金Social Security Taxes 社会保障税State Unemployment Taxes 州失业保障税Stock Splits 股票分股Straight-line Amortization Method 直线摊销法 Subsidiary Company 子公司Sunk Cost 沉没成本Suppliers 供应商Supply Chain 供应链Temporary Accounts 暂记账户Term Bonds 定期债券Time Value of Money 货币时间价值Trademarks 商标Transactions 交易Treasurer 财务主管Treasury Stock 库存股份Trial Balance 试算表Trustee 受托管理人Unearned Revenue 预收收入Unit Production Costs 单位生产成本Unlimited Liability 无限责任Useful Life of Assets 资产使用寿命Variable Costs 可变成本Vouchers 凭单Wages Payable 应付工资Weighted-average Method 加权平均法Wholesalers 批发商Work in Process 在制品Working Capital 周转资金11。

原文2New Accounting Rules for Defined Benefit Pension Plans MARCH 2008 - Issued in September 2006, Statement of Financial Accounting Standards (SFAS) 158, Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans—An Amendment of FASB Statements No. 87, 88, 106, and 132(R), significantly changes the balance-sheet reporting for defined benefit pension plans. Before SFAS 158, the effects of certain events, such as plan amendments or actuarial gains and losses, were granted delayed balance-sheet recognition. As a result, a plan’s funded status (plan assets minus obligations) was rarely reported on the balance sheet. SFAS 158 requires companies to report their plans’ funded status as either an asset or a liability on their balance sheets, which will cause reported pension liabilities to rise significantly. Although SFAS 158 also applies to postretirement benefit plans other than pensions and to not-for-profit entities, the focus below is on for-profit businesses with defined benefit pension plans.Balance-Sheet Reporting Under SFAS 158Under SFAS 87, prepaid or accrued pension cost, which is the net of a firm’s pension assets, liabilities, and unrecognized amounts, is reported on the balance sheet. SFAS 158 arguably improves financial reporting by more clearly communicating the funded status of defined benefit pension plans. Previously, this information was reported only in the detailed pension footnotes.Under SFAS 158, companies with defined benefit pension plans must recognize the difference between the plan’s projected benefit obligation and its fair value of plan assets as either an asset or a liability. The projected benefit obligation is the actuarial present value of the benefits attributed by the pension plan benefit formula for services already provided. As a result, the complex and conceptually unsound ―minimum pension liability‖ rules, which are used when the accumulated benefit obligation is less than the fair value of pension plan assets, has been eliminated. (The accumulated benefit obligation is similar to the projected benefit obligation but does not include expected future salary increases in the calculation of the present value of actuarial benefits.) In addition, the unrecognized prior service costs and actuarial gains and losses that were previously relegated to the footnotes are now recognized on the balance sheet, with an offsetting amount in accumulated other comprehensive income under shareholders’ equity.Income Reporting Under SFAS 158SFAS 158 does not change the computation of periodic pension cost, which remains a function of service cost, interest cost, expected return on pension plan assets, and amortization of unrecognized items. It does, however, impact the reporting of comprehensive income. Specifically, actuarial gains or losses and prior service costs that arise during the period are recognized as components of comprehensive income. In addition, the amortization of actuarial gains or losses, prior service costs, and transition amounts recognized before implementing SFAS 158 require a reclassification adjustment to comprehensive income.Applying SFAS 158Exhibit 1presents pension footnote data for three companies: Lockheed Martin, Glatfelter, and AMR Corp. Lockheed Martin represents a classic example of a scenario SFAS 158 is designed to eliminate: namely, reporting a pension asset when the pension plan is actually underfunded. Specifically, Lockheed Martin’s pension obligation ($28,421 million) exceeds its plan assets ($23,432 million), meaning the plan is underfunded by the difference, $4,989 million. Previously, Lockheed Martin’s unrecognized net losses and unr ecognized prior service costs (totaling $7,108 million) enabled it to report a pension asset of $2,119 million ($7,108 – $4,989).The data for Glatfelter and AMR in Exhibit 1 indicate other likely scenarios under SFAS 158. Glatfelter, while overfunded by $155.3 million, would reduce its reported pension asset by $90 million under SFAS 158. Although AMR currently recognizes a pension liability of $882 million, SFAS 158 would require AMR to significantly increase its reported pension liability to $3,225 million.An Illustration of the Transition to SFAS 158The following example uses the actual 2005 data from Exhibit 1 to illustrate how each of these companies would record the transition to the new rules. Because SFAS 158 is generally first effective for fiscal years ending after December 15, 2006, the actual numbers these companies record upon transition to SFAS 158 will differ from those in this example. For simplicity, the illustration ignores tax effects.Exhibit 1 shows that each of the three companies reports additional minimum liabilities and related intangible assets on its balance sheet. These items are eliminated under SFAS 158. In addition, pension assets and liabilities and accumulated other comprehensive income are adjustedso that their ending balances conform to the amounts required under SFAS 158. The necessary journal entries to accomplish the transition, using 2005 data, are presented in Exhibit 2.Exhibit 3 shows the balance-sheet reporting for each company after posting the entries in Exhibit 2, and exposes several important points. First, each company reports its funded status as either a pension asset or liability. Second, the balance in accumulated other comprehensive income equals the amount of previously unrecognized items. In this example, and likely for many companies with defined benefit plans, the amount of this contra-shareholders’ equity will increase under SFAS 158, even potentially generating negative shareholders’ equity. The transition to SFAS 158 might impose costs on leveraged firms due to the increased likelihood of tightening restrictive debt covenants. Finally, the balance-sheet presentation, and each company’s funded status, should be easier to understand after SFAS 158 is implemented.Subsequent Application of SFAS 158SFAS 158 does not impact the amount of periodic pension cost reported on the income statement, but it does impact the reporting of comprehensive income. For example, assume that after implementing SFAS 158 Lockheed Martin were to report the financial results in Exhibit 4. Again, these amounts are for illustrative purposes only.Exhibit 5 shows the required journal entries. The first entry records the service cost, interest cost, and expected return on plan assets components of periodic pension cost. The second entry reclassifies the amortization items from accumulated other comprehensive income to periodic pension cost, and the third entry adjusts the pension liability and accumulated other comprehensive income for the difference in actual pension returns above expectations during the year.Author: Kenneth W. ShawNationality: ColumbiaOriginate from: The CPA Journal译文二设定收益制养老金会计新准则2008年3月SFAS颁布了158号《雇主对既定福利养老金和其他退休后计划的会计处理》对FASB第87、88、106号准则做了修订，显著改变了资产负债表对设定收益制下养老金的列报。

外文翻译原文1The logic of pension accounting2. Pensions as an expense2.1. Early approaches to pension accountingIn the USA and UK, private-sector employer-sponsored pension arrangements began to appear in the second half of the 19th century, and were often associated with large organizations such as railways, insurance companies and banks (Hannah, 1986: 10–12; Chandar and Miranti,2007: 206). Accounting for these arrangements was often very simple. The cost recognized by the employer was effectively the cash paid in a given period. Some schemes operated on a ‘pay-as-you-go’ basis, where the employer made no advance provision for retirement benefits. In this case, the cost each period equaled the benefits paid. In a scheme where the employer made contributions to an external fund invested in securities, out of which benefits would be paid, or made notional contributions to an internal account, the cost would be the contributions arising in each period, possibly augmented by interest on notional contributions if these were not used to purchase securities. However, many employers granted pensions to enable employees to retire, even though no advance provision had been made.The ‘expense-as-you-pay’ accounting for pen sions was rationaliz ed through the ‘gratuity theo ry’ of retirement benefits (McGill et al., 2004: 16).This theory proposed that retirement benefits were awarded to retirees at the discretion of the employ er, ‘as a kindly ac t on the part of an employer towards old retainers who have served him faithfully and well’ (Pilch and Wo od, 1979: 2). Paying a pension was not necessarily an act of pure benevolence, because it could allow an employer to retire an employee who was no longer performing adequately, without incurring public criticism. The gratuity theory implied that the employer received an efficiency gain when superannuated employees retired, and that the appropriate point at which to recognize the cost of pensions was as the pensions were paid. If the employer wanted to earmark some earnings in a distinct pension reserve before employees retired, then this would be regarded as an appropriation of profit rather than as an expense. Even in structured pension schemes, the employer might include clauses denying the existence of an enforceable contract, stressing that pension benefitswere paid entirely at the employ er’s discretion and could be discontinued at any time (Stone, 1984: 24).However, the gratuity theory rapidly came under challenge from the view that pensions constitute ‘deferred pay’, and that employees in effect sacrifice current income in exchange for the expectation of income in the future. On this basis, early accounting theorists such as Henry Rand Hatfield suggested that employers should include in operat ing expenses ‘the amount necessary to provide for future pensions’ (Hatfield, 1916: 194). A number of commentators observed that the calculation of such an expense was potentially highly complex, but they suggested that the calculations fell within the domain of actuaries (Stone, 1984: 26).Members of the actuarial profession had already been involved in advising on appropriate contribution rates for pension schemes involving either ex ternal or internal ‘notional’ funding. In accounting terms, the employer would measure the annual cost of pension provision either directly in terms of amounts calculated by actuaries, if the route of internal funding was followed, or through the contributions (themselves determined by actuaries) to an external pension fund. In the case of external funding, cost would be equal to contributions due for the period, and, other than short-term accruals,pension expense would be based on cash payments (or other assets transferred) to the pension fund.2.2. The beginnings of accounting regulationEarly authoritative accounting pronouncements endorsed this essentially cash-based approach to pension cost determination. The Committee on Accounting Procedure of the American Institute of Certified Public Accountants (AICPA) issued Accounting Research Bulletin No. 47 Accounting for Costs of Pension Plans in 1956, and expressed the view that ‘costs based on current and future services should be systematically accrued during the expected period of active service of the cov ered employees’ (CAP, 1956). On closer analysis,‘systematic accrual’ implied that employers would use the method recommended by the actuary for funding the pension plan to determine the pension expense in respect of current service. This approach was endorsed by the Accounting Principles Board (APB) in their Opinion No. 8 Accounting for the Cost of Pension Plans, issued in 1966. APB 8 is entirely cost-based – there are references to ‘balance-sheet pension accruals’ and ‘balance-sheet pension prepayments or deferred charges’ but no explanation of these terms or how they are to be determined. Much of the Opinion addresses not the issue of det ermining ‘normalcost’ (‘the an nual cost assigned, under the actuarial cost method in use, to years subsequent to the inception of a pension plan or to a particular valuation dat e’) bu t rather ‘past service cost’ (‘pension cost assigned under the actuarial cost method in use, to years prior to the inception of a pension plan’) and ‘prior service cost’ (‘pens ion cost assigned, under the actuarial cost method in use, to years prior to the date of a particular actuarial valuation’). The Opinion goes to great lengths to provide guidance on how these components of pension cost should be recognized, recommending spreading of the costs over a period up to 40 years. A number of features of the accounting treatment of pension costs need to be highlighted. First although it is not made explicit, there is an under-lying desire to arrive at a pension expense in each period that is not materially different from the em ployer’s contributions to th e pension fund. APB 8 notes ‘the amount of the pension cost determined under this Opinion may vary from the amounfunded’ (APB, 1966: para.43), but this situation is not analyzed in detail. For unfunded pension plans, costs are to be determined using an actuarial cost method. The criteria for the selection of an appropriate actuarial cost method are that the method is‘rational and systematic and should be consistently applied so that it results in a reasonable measure of pension cost from year to year’.Author: Christopher J. NapierNationality: EnglishOriginate from: The CPA Journal译文一养老金会计的逻辑2养老金费用2.1早先的养老金会计在19世纪后期的美国和英国，出现了私人部门雇主赞助的养老金计划，主要集中于铁路公司和保险业、银行业等大型机构(Hannah, 1986: 10–12; Chandar and Miranti,2007: 206)。

IMPLEMENTING ENVIRONMENTAL COSTACCOUNTING IN SMALL AND MEDIUM-SIZEDCOMPANIES1．ENVIRONMENTAL COST ACCOUNTING IN SMESSince its inception some 30 years ago, Environmental Cost Accounting (ECA) has reached a stage of development where individual ECA systems are separated from the core accounting system based an assessment of environmental costs with (see Fichter et al., 1997, Letmathe and Wagner , 2002).As environmental costs are commonly assessed as overhead costs, neither the older concepts of full costs accounting nor the relatively recent one of direct costing appear to represent an appropriate basis for the implementation of ECA. Similar to developments in conventional accounting, the theoretical and conceptual sphere of ECA has focused on process-based accounting since the 1990s (see Hallay and Pfriem, 1992, Fischer and Blasius, 1995, BMU/UBA, 1996, Heller et al., 1995, Letmathe, 1998, Spengler and H.hre, 1998).Taking available concepts of ECA into consideration, process-based concepts seem the best option regarding the establishment of ECA (see Heupel and Wendisch , 2002). These concepts, however, have to be continuously revised to ensure that they work well when applied in small and medium-sized companies.Based on the framework for Environmental Management Accounting presented in Burritt et al. (2002), our concept of ECA focuses on two main groups of environmentally related impacts. These are environmentally induced financial effects and company-related effects on environmental systems (see Burritt and Schaltegger, 2000, p.58). Each of these impacts relate to specific categories of financial and environmental information. The environmentally induced financial effects are represented by monetary environmental information and the effects on environmental systems are represented by physical environmental information. Conventional accounting deals with both – monetary as well as physical units – but does not focus on environmental impact as such. To arrive at a practical solution to the implementation of E CA in a company’s existing accounting system, and to comply with the problem of distinguishing between monetary and physical aspects, an integrated concept is required. As physical information is often the basis for the monetary information (e.g. kilograms of a raw material are the basis for the monetary valuation of raw material consumption), the integration of this information into the accounting system database is essential. From there, the generation of physical environmental and monetary (environmental) information would in many cases be feasible. For many companies, the priority would be monetary (environmental) information for use in for instance decisions regarding resource consumptions and investments. The use of ECA in small andmedium-sized enterprises (SME) is still relatively rare, so practical examples available in the literature are few and far between. One problem is that the definitions of SMEs vary between countries (see Kosmider, 1993 and Reinemann, 1999). In our work the criteria shown in Table 1 are used to describe small and medium-sized enterprises.Table 1. Criteria of small and medium-sized enterprisesNumber of employees TurnoverUp to 500employees Turnover up to EUR 50mManagement Organization- Owner-cum-entrepreneur -Divisional organization is rare- Varies from a patriarchal management -Short flow of information style in traditional companies and teamwork -Strong personal commitmentin start-up companies -Instruction and controlling with- Top-down planning in old companies direct personal contact- Delegation is rare- Low level of formality- High flexibilityFinance Personnel- family company -easy to survey number of employees- limited possibilities of financing -wide expertise-high satisfaction of employeesSupply chain Innovation-closely involved in local -high potential of innovationeconomic cycles in special fields- intense relationship with customersand suppliersKeeping these characteristics in mind, the chosen ECA approach should be easy to apply, should facilitate the handling of complex structures and at the same time be suited to the special needs of SMEs.Despite their size SMEs are increasingly implementing Enterprise Resource Planning (ERP) systems like SAP R/3, Oracle and Peoplesoft. ERP systems support business processes across organizational, temporal and geographical boundaries using one integrated database. The primary use of ERP systems is for planning and controlling production and administration processes of an enterprise. In SMEs however, they are often individually designed and thus not standardized making the integration of for instance software that supports ECA implementation problematic. Examples could be tools like the “eco-efficiency” approach of IMU (2003) or Umberto (2003) because these solutions work with the database of more comprehensive software solutions like SAP, Oracle, Navision or others. Umberto software for example (see Umberto, 2003) would require large investments and great background knowledge of ECA – which is not available in most SMEs.The ECA approach suggested in this chapter is based on an integrative solution –meaning that an individually developed database is used, and the ECA solution adopted draws on the existing cost accounting procedures in the company. In contrast to other ECA approaches, the aim was to create an accounting system that enables the companies to individually obtain the relevant cost information. The aim of the research was thus to find out what cost information is relevant for the company’s decision on environmental issues and how to obtain it.2．METHOD FOR IMPLEMENTING ECASetting up an ECA system requires a systematic procedure. The project thus developed a method for implementing ECA in the companies that participated in the project; this is shown in Figure 1. During the implementation of the project it proved convenient to form a core team assigned with corresponding tasks drawing on employees in various departments. Such a team should consist of one or two persons from the production department as well as two from accounting and corporate environmental issues, if available. Depending on the stage of the project and kind of inquiry being considered, additional corporate members may be added to the project team to respond to issues such as IT, logistics, warehousing etc.Phase 1: Production Process VisualizationAt the beginning, the project team must be briefed thoroughly on the current corporate situation and on the accounting situation. To this end, the existing corporate accounting structure and the related corporate information transfer should be analyzed thoroughly. Following the concept of an input/output analysis, how materials find their ways into and out of the company is assessed. The next step is to present the flow of material and goods discovered and assessed in a flow model. To ensure the completeness and integrity of such a systematic analysis, any input and output is to be taken into consideration. Only a detailed analysis of material and energy flows from the point they enter the company until they leave it as products, waste, waste water or emissions enables the company to detect cost-saving potentials that at later stages of the project may involve more efficient material use, advanced process reliability and overview, improved capacity loads, reduced waste disposal costs, better transparency of costs and more reliable assessment of legal issues. As a first approach, simplified corporate flow models, standardizedstand-alone models for supplier(s), warehouse and isolated production segments were established and only combined after completion. With such standard elements and prototypes defined, a company can readily develop an integrated flow model with production process(es), production lines or a production process as a whole. From the view of later adoption of the existing corporate accounting to ECA, such visualization helps detect, determine, assess and then separate primary from secondary processes. Phase 2: Modification of AccountingIn addition to the visualization of material and energy flows, modeling principal and peripheral corporate processes helps prevent problems involving too high shares of overhead costs on the net product result. The flow model allows processes to be determined directly or at least partially identified as cost drivers. This allows identifying and separating repetitive processing activity with comparably few options from those with more likely ones for potential improvement.By focusing on principal issues of corporate cost priorities and on those costs that have been assessed and assigned to their causes least appropriately so far, corporate procedures such as preparing bids, setting up production machinery, ordering (raw) material and related process parameters such as order positions, setting up cycles of machinery, and order items can be defined accurately. Putting several partial processes with their isolated costs into context allows principal processes to emerge; these form the basis of process-oriented accounting. Ultimately, the cost drivers of the processes assessed are the actual reference points for assigning and accounting overhead costs. The percentage surcharges on costs such as labor costs are replaced by process parameters measuring efficiency (see Foster and Gupta, 1990).Some corporate processes such as management, controlling and personnel remain inadequately assessed with cost drivers assigned to product-related cost accounting. Therefore, costs of the processes mentioned, irrelevant to the measure of production activity, have to be assessed and surcharged with a conventional percentage.At manufacturing companies participating in the project,computer-integrated manufacturing systems allow a more flexible and scope-oriented production (eco-monies of scope), whereas before only homogenous quantities (of products) could be produced under reasonable economic conditions (economies of scale). ECA inevitably prevents effects of allocation, complexity and digression and becomes a valuable controlling instrument where classical/conventional accounting arrangements systematically fail to facilitate proper decisions. Thus, individually adopted process-based accounting produces potentially valuable information for any kind of decision about internal processing or external sourcing (e.g. make-or-buy decisions).Phase 3: Harmonization of Corporate Data – Compiling and Acquisition On the way to a transparent and systematic information system, it is convenient to check core corporate information systems of procurement and logistics, production planning, and waste disposal with reference to their capability to provide the necessary precise figures for the determined material/energy flow model and for previously identified principal and peripheral processes. During the course of the project, a few modifications within existing information systems were, in most cases, sufficient to comply with these requirements; otherwise, a completely new softwaremodule would have had to be installed without prior analysis to satisfy the data requirements.Phase 4: Database conceptsWithin the concept of a transparent accounting system, process-based accounting can provide comprehensive and systematic information both on corporate material/ energy flows and so-called overhead costs. To deliver reliable figures over time, it is essential to integrate a permanent integration of the algorithms discussed above into the corporate information system(s). Such permanent integration and its practical use may be achieved by applying one of three software solutions (see Figure 2).For small companies with specific production processes, an integrated concept is best suited, i.e. conventional andenvironmental/process-oriented accounting merge together in one common system solution.For medium-sized companies, with already existing integrated production/ accounting platforms, an interface solution to such a system might be suitable. ECA, then, is set up as an independent software module outside the existing corporate ERP system and needs to be fed data continuously. By using identical conventions for inventory-data definitions within the ECA software, misinterpretation of data can be avoided.Phase 5: Training and CoachingFor the permanent use of ECA, continuous training of employees on all matters discussed remains essential. To achieve a long-term potential of improved efficiency, the users of ECA applications and systems must be able to continuously detect and integrate corporate process modifications and changes in order to integrate them into ECA and, later, to process them properly.。