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會計術語英漢對照表

文章發表於 : 週二 7月 9日, 2013年 4:06 pm
會計妹 AccGirl
加速折舊法 accelerated depreciation methods
承兌市場 acceptance market
賬戶 account
流轉會計 account for circulating tax
賬戶編號 Account number
會計科目 account title
會計學 accounting
會計 accounting
會計假設 accounting assumption
會計控制 accounting control
會計迴圈 accounting cycle
會計決策 accounting decision making
會計機構 accounting department
會計憑證 accounting documents
會計要素 accounting elements
會計主體 accounting entity
會計分錄 accounting entry
會計環境 accounting environment
會計等式 accounting equation
分支機構會計 accounting for branch
企業合併會計 accounting for business combination
會計預測 accounting for casting
合併主體的所得稅會計美 accounting for income taxes of consolidated entities
承租人會計 accounting for leases-leasee
出租人會計 accounting for leases-lessor
退休金會計美 accounting for pension plan
物價變動會計 accounting for price changes
會計利潤 accounting income
會計信息 accounting information
會計計量 accounting measurement
會計對象 accounting object
會計目標 accounting objective
農業會計 accounting of agricultural enterprises
民航運輸企業會計 accounting of civil aviation transportation enterprises
商品流通企業會計 accounting of commercial enterprises
交通運輸企業會計 accounting of communication and transportation enterprises
施工企業會計 accounting of construction enterprises
建設單位會計 accounting of construction units
外商投資企業會計 accounting of enterprises with foreign investment
金融企業會計 accounting of financial institutions
高新技術企業會計 accounting of high technology enterprises
工業會計 accounting of industrial enterprises
保險企業會計 accounting of insurance companies
郵電通信企業會計 accounting of post and telecommunication enterprises
鐵路運輸企業會計 accounting of rail way transportation enterprises
房地產開發企業會計 accounting of real estate enterprises
股份制企業會計 accounting of stock companies
旅游、飲食服務企業會計 accounting of tourism and service
會計分期 accounting periods
會計人員 accounting personnel
會計職業道德 accounting professional ethics
會計確認 accounting recognition
會計記錄 accounting records
會計研究 accounting research
會計學科體系 accounting science system
會計準則 accounting standards
會計報表 accounting statements
會計監督 accounting supervision
會計理論 accounting theory
債權結算賬戶 accounts for settlement of claim
債權債務結算賬戶 accounts for settlement of claim and debt
債務結算賬戶 accounts for settlement of debt
資金運用賬戶 accounts of applications of funds
資金來源賬戶 accounts of sources of funds
應收賬款 accounts receivable
權責發生制原則 accrual basis
應計費用 accrued expense
應付福利費 Accrued welfares
控股合併 acquisition of majority interest
精算報告 actuaries' report
固定資產擴建 additions of fixed assets
附加賬戶 adjunct accounts
調整分錄 adjusting journal entry
調整賬戶 adjustment accounts
賬項調整 adjustment of account
新合伙人入伙 admission of a new partner
預收賬款 Advance Received from Customers
預付賬款 advance to supplier
收益總括觀點 all-inclusive concept of income
通用報表 all-purpose financial statements
年度報告 annual report
撥定留存收益 appropriated retained earnings
藝術論 art perspective
資產負債法 asset/liability method
資產 assets
應收賬款出借 assignment of accounts receivable
合伙權益的轉讓美 assignment of partnership interest
附屬公司 associated company
壞賬 bad debts
資產負債賬戶 balance sheet accounts
破產清算 bankruptcy liquidation
公司債券 bonds payable
紅利法 bonus procedure
會計賬簿 Book of accounts
序時賬簿 book of chronological entry
簿記 bookkeeping
記賬方法 bookkeeping methods
記賬憑證彙總表核算形式 bookkeeping procedure using categorized account summary
多欄式日記賬核算形式 bookkeeping procedure using columnar journal
通用日記賬核算形式 bookkeeping procedure using general journal
日記總賬核算形式 bookkeeping procedure using summarized journal
彙總記賬憑證核算形式 bookkeeping procedure using summary vouchers
會計核算形式 bookkeeping procedures
訂本式賬簿 bound book
分支機構 branch
企業會計 business accounting
企業合併 business combination
企業財務 business finance
企業集團 business group
營業稅 business tax
買入匯率 buying rate
資本資產定價模型 capital asset pricing model
資本因素 capital factor
資本保全 capital maintenance
資本市場 capital market
資本公積 capital reserves
股本 capital stock
利息資本化 capitalization of interests
資本化價值 capitalized value
卡片式賬簿 card book
現金 cash
貨幣資金 Cash and cash equivalents
現金折扣 cash discount
現金分配計劃 cash distribution plan
銀行存款 cash in bank
現金日記賬 cash journal
財務總監 CFO
子公司權益變動 change in ownership of a subsidiary
母公司持股比例變動 change in ownership percentage held by parent
會計科目表 chart of accounts
對賬 checking
集合分配賬戶 clearing accounts
結賬 closing account
結賬分錄 closing entry
收款法 collection method
彙總報表 combination statements
合併會計報表 combined financial statements
日記總賬 combined journal and ledger
債權人會議 committee representation
公司 company
股份有限公司 company limited by shares
有限責任公司 company of limited liability
無限責任公司 company of unlimited liability
可比性原則 comparability
全面清查 complete check
複雜權益法 complex equity method
聯合賬簿 compound book
複合分錄 compound entry
全面分攤法 comprehensive allocation
混合合併 conglomeration
商品寄銷 consignment
一致性原則 consistency
合併資產負債表 consolidated balance sheet
合併每股收益 consolidated EPS
合併會計報表 consolidated financial statements
合併報表 consolidated financial statements
合併損益表 consolidated income statement
合併現金流量表 consolidated statement of cash flow
合併財務狀況變動表 consolidated statement of changes in financial position
創立合併 consolidation
幣值穩定假設 constant-dollar assumption
在發建工程 constructions in process
推定贖回損益 constructive gains and losses on bonds
推定贖回 constructive retirement
消費稅 consumer tax
當代理論 contemporary theory
或有負債 contingent liability
可轉換債券 convertible bonds
版權 copyrights
公司債券發行 corporate bond floatation
公司債券發行價格 corporate bond issuing price
劃線更正法 correction by drawing a straight ling
補充登記法 correction by extra recording
紅字更正法 correction by using red ink
對應賬戶 corresponding accounts
成本法 cost method
房地產成本 cost of real estate
成本回收法 cost recovery method
成本報表 cost statement
合併價差 cost-book value differentials
成本計算賬戶 costing accounts
橫向銷售 crosswise sale
彙總原始憑證 cumulative source document
彙總原始憑證 cumulative source document
流動資產 current assets
現行成本 current cost
現行成本會計 current cost accounting
現行成本/穩值貨幣會計 current cost/general purchasing power accounting
流動負債 current liabilities
當期經營觀點 current operating concept of income
流動非流動性法 current/noncurrent method
無擔保債券 debenture bonds
借貸記賬法 debit-credit bookkeeping
賬戶對應關係 debit-credit relationship
債務重整 debt restructurings
遞延資產 deferred charges
遞延法 deferred method
銀行存款日記賬 deposit journal
保證金法 deposit method
折舊[舊] depreciation
折舊方法 depreciation method
固定資產折舊 depreciation of fixed assets
折舊率 depreciation rate
衍生金融工具 derivative financial instruments
直接融資租賃 direct financing lease
直接控股 direct holdings
直接標價法 direct quotation
貼水 discount
貼現市場 discount market
應付票據貼現 discount on notes payable
酌量性費用中心 Discretionary Expense Centers
股利 dividend
負權人償金 dividend
應付股利 dividends payable
複式記賬法 Double entry bookkeeping
向下銷售 downstream sale
經濟利潤 economic income
存貨銷售的影響 effects of inventory errors
財務報表要素 elements of financial statements
工程物資 engineer material
實體理論 entity theory
權益法 equity method
權益理論 equity theory
匯兌損益 exchange gains or losses
匯率 exchange rate
費用 expense
合併費用 expenses related to combinations
對外報表 external statements
公允價值 fair value
反饋價值 feedback value
財產信托會計美 fiduciary accounting
會計核算 financial accounting
財務會計 financial accounting
財務會計概念框架 financial accounting conceptual framework
財務會計原則 financial accounting principles
財務活動 financial activities
財務分析 financial analysis
財務控制 financial control
財務決策 financial decision
財務預測 financial forecast
金融期貨交易 financial futures transaction
金融工具 financial instruments
財務管理 financial management
財務管理環境 financial management environment
財務管理目標 financial management objectives
金融市場 financial market
財務計劃 financial planning
財務政策 financial policy
財務制度 financial regulations
財務報告 financial report
財務報表 financial statements
財務監督 financial supervision
財務費用 financing expenses
融資租賃 financing lease
先進先出去 first-in,first-out縮寫FIFO
固定資產 fixed assets
固定匯率 fixed rate
浮動匯率 floating rate
預測價值 forecast value
外幣 foreign currency
外幣資產風險 foreign currency assets risk
外幣承諾 foreign currency commitment
外幣兌換風險 foreign currency exchange risk
外幣持有風險 foreign currency holding risk
外幣投資風險 foreign currency investment risk
外幣負債風險 foreign currency liability risk
外幣會計報表 foreign currency statements
外幣業務 foreign currency transaction
外幣折算風險 foreign currency translation risk
外匯 foreign exchange
外匯期貨交易 foreign exchange futures transaction
外匯市場 foreign exchange market
企業組織形式 forms of enterprise organization
遠期匯率 forward rate
專營權 franchises
完全應計法 full accrual method
完全合併 full consolidation
功能性貨幣美 functional currency
會計職能 functions of accounting
資金 funds
資金運動 funds movement
期貨市場 future market
期貨合約 futures contract
商品期貨交易 futures for commodity
期貨交易 futures transaction
總分類賬戶 general account
綜合變動 general change
總分類賬簿 general ledger
物價總指數 general price index
一般物價水準會計 general price level accounting
通用記賬憑證 general purpose voucher
公認會計原則 generally accepted accounting principle,GAAP
持續經營 going concern
黃金市場 gold market
商譽 goodwill
商譽法 goodwill procedure
政府及非營利組織會計 governmental and non-profit organization accounting
外幣套期保值 hedge
原始成本 historical cost
控投公司 holding company
持有/產損益 holding gains losses
共同費用分配 home office-branch expense allocation
橫向合併 horizontal integration
住房基金 housing fund
固定資產更換與固定資產改良 improvements and replacements of fixed assets
收益債券 income bonds
損益表賬戶 income statement accounts
損益表法 Income statement approach
所得稅 income tax
所得稅會計 income tax accounting
增減記賬法 increase-decrease bookkeeping
獨立董事 independent director
間接控股 indirect holding
間接標價法 indirect quotation
個別報表 individual statements
信息系統論 information system perspective
無償債能力 insolvency
分次清算 installment liquidation
分期收款銷貨 installment sales
無形資產 intangible assets
公司間的長期資產業務 intercompany transactions in long-term assets
利率期貨交易 interest rate futures transaction
公司債券利率 interest rate on debenture
中期報告 interim reporting
自製原始憑證 internal source document
對內報表 internal statements
跨期攤提賬戶 inter-period allocation accounts
所得稅的跨期分攤 inter-period tax allocation
存貨 inventory
盤存賬存 inventory accounts
盤存法 inventory method
存貨轉讓價格 inventory transfer price
投資中心 Investment Center
投資收益 investment income
專有技術 know-how
後進先出法 last-in,first-out,LIFO
租賃 leases
分類賬簿 ledger
拆借市場 lending market
舉債經營收購美 Leveraged buyouts,簡稱LBC
舉債經營融資租賃 leveraged lease
負債 liability
股份兩合公司 limited partnership
上市公告書 listed company statement
長期投資 long-term investments
長期負債 long-term liability of long-term debt
長期借款 long-term loans
長期應付款 long-term payables
活頁式賬簿 loose-leaf book
低值易耗品 Low-value consumption goods/Low value consumables
一次總付清算 lump-sum partnership liquidation
巨集觀會計 macro-accounting
生產能力保全 maintaining capital in terms of productive capacity
一般購買力保全 maintaining capital in units of general purchasing power
名義貨幣保全 maintaining capital in units of money
管理會計 management accounting
管理活動論 management activities perspective
管理費用 Management Fee/Management Fees
管理工具論 management tool perspective
期貨交易市場 market of futures transaction
配比原則 matching
計價對比賬戶 matching accounts
重要性原則 materiality
管理層收購 MBO
計量屬性 measurement attributes
吸收合併 merger
微觀會計 micro-accounting
中間匯率 middle rate
最低退休金負債美 minimum liability
少數股東損益 minority interest income
少數股東權益 minority stockholder’s interest
貨幣項 monetary items
貨幣計量 monetary measurement
貨幣非貨幣法 monetary/no monetary
貨幣市場 money market
有擔保債券 mortgage bonds
複式記賬憑證 multiple account titles voucher
累計憑證 multiple-record document
多種匯率法 multiply exchange rate
相互持股 mutual holdings
自然資源 natural resources
會計本質 nature of accounting
負商譽 negative goodwill
可轉讓定期存單市場 negotiable Market
凈利潤 net income
對境外實體的凈投資 net investment in foreign entities
營業外收支凈額 net non-operating income and expenditure
退休金成本凈額美 net periodic pension cost
可變現凈值 net realizable
可變現凈值法 net realizable value
虛賬戶 nominal accounts
非貨幣性項目 nonmonetary items
不定期清查 non-periodic checking method
應付票據 notes payable
應收票據 notes receivable
客觀性原則 objectivity
財務管理對象 objects of financial management
表外賬戶 off-balance sheet accounts
表融資 off-balance-sheet financing
平倉盈虧 offset gain and loss
單行合併美 one-line consolidation
一筆交易觀 one-transaction opinion
營業利潤 operating income
經營租賃 operating lease
營業虧損抵免 operating loss carrybacks and carry forwards
期權市場 option market
期權 options
財務管理組織 organization of financial management
外幣分賬法 original-currency method
其他貨幣資金 Other monetary assets
其他應收款 other receivables
店頭市場 over-the -counter-market
所有者權益 owners equity
所有者權益 owners equity
實收資本 paid-in capital
平行登記 parallel recording
母公司 parent company
部分分攤法 partial allocation
局部清查 partial check
合伙企業 partnership enterprise
合伙清算 partnership liquidation
專利權 patents
支出 payment
付款憑證 payment voucher
退休金給付義務美 pension benefit obligations
退休金 pension plan
退休基金資產美 pension plan assets
期間費用 Period Expense
定期清查 Periodic checking method
定期盤存制 periodic inventory system
實地盤存制 periodic inventory system
永久性差異 permanent difference
永續盤存制 perpetual inventory system
個人財務報表美 personal financial statements
個人所得稅 personal income tax
財產清查 physical inventory
權益結合法 pooling of interest method
持倉盈虧 position gain and loss
過賬 posting
合併前股利 pre-acquisition dividends
合併前利潤 pre-acquisition income
升水 premium
物價變動 price changes
物價指數 price index
修正性慣例 principle of exceptions
歷史成本原則 principle of historical cost
生產法 production method
利潤中心 Profit Center
利潤分配 profit distribution
應付利潤 profit payable
財產稅 property tax
比例合併美 proportionate consolidation
招股說明書 prospectus
備抵賬戶 provision accounts
備抵附加賬戶 provision and adjunct accounts
謹慎性原則 prudence
公共會計 public accounting
購買法 purchase method
購貨折扣 purchases discounts
購買力損益 purchasing power gains or looses
下推會計美 push-down accounting
準改組美 quasi-reorganization
實賬戶 real accounts
房地產 real estate
房地產收入 real estate revenue
實現原則 realization principle
收款憑證 receipt voucher
收付記賬法 receipts-payment bookkeeping
以外幣表示的應收款項或應付款項 receivables for payables denominated in foreign currency
交互分配法美 reciprocal allocation approach
費用的確認 recognition of expense
收入的確認 recognition of revenue
相對賬戶調節 reconciliation of home office and branch accounts
賬面匯率 recorded rate
記賬本位幣 recording currency
記賬本位幣 recording currency
記賬匯率 recording rate
記賬規則 recording rules
外幣統賬法 recording-currency method
公司債券償還 redemption of bonds
相關性原則 relevance
先調整後折演算法 remeasurement-translation method
租金 rents
改組 reorganization
改組計劃美 reorganization plan
固定資產修理 repairs and maintenance of fixed assets
重置成本 replacement cost
重置成本法 replacement costing
資源稅 resources tax
零售價格法 retail method
廢棄和生置法 retirement and replacement method
原合伙人退伙 retirement of initial partner
固定資產重估價 revaluations of fixed assets
收入中心 revenue center
轉回分錄 reversing entry
安全付款表 safe payments schedule
銷售法 sale method
應收賬款出售 sale or factoring of accounts receivable
售後回租 sale-leaseback
銷售代理處 sales agency
銷貨退回與折讓 sales returns and allowances
銷售式融資租賃 sales-type financing lease
從屬賬戶 Secondary accounts
證券市場 securities market
一級市場 security primary market
二級市場 security secondary market
分部報告 segmental reporting
銷售費用 selling expenses
賣出匯率 selling rate
勞務因素 service factor
結算賬戶 settlement accounts
短期借款 Short-term Borrowing
簡單分錄 simple entry
簡單權益法 simple equity method
單式記賬憑證 single account title voucher
單一匯率法 single method
單式記賬法 single-entry bookkeeping
一次憑證 single-record document
償債基金 sinking fund
獨資企業 sole proprietorship
原始憑證 source document
外來原始憑證 source document from outside
專用報表 special purpose financial statements
專用記賬憑證 special-purpose voucher
特定變動 specific change
特定物價指數 specific price index
投機 speculation
印花稅 stamp tax
標準成本法 standard costing
法定公益金 Statutory welfare reserve
證券交易所 stock exchange
股票指數期貨 stock index futures
認股權 stock rights
直線法 straight-line
轉租賃 subleases
明細分類賬戶 subsidiary account
子公司 subsidiary company
明細分類賬簿 subsidiary ledger
實質重於形式 substance over form
盈餘公積 surplus reserves
暫記賬戶 suspense accounts
會計任務 targets of accounting activities
關稅 tariff
稅務會計 tax accounting
納稅影響法 tax effect method
應交稅金 taxes payable
應付稅款法 taxes payable method
時態法 temporal method
暫時性差異 temporary difference
短期投資 temporary investment
財務管理內容 the content of financial management
財務管理環節 the cycle of financial management
企業論 the enterprise theory
實體論 the entity theory
財務管理職能 the functions of financial management
基金論 the fund theory
財務管理原則 the principle of financial management
業主權論 the proprietorship theory
剩餘權益論 the residual equity theory
企業整體價值 the value of an enterprise as a whole
會計理論結構 theoretical structure of accounting
及時性原則 timeliness
時間性差異 timing difference
商標權 trademarks and trade names
內部往來 transactions between home office and branches
轉賬憑證 transfer voucher
換算損益 translation gains or losses
外幣會計報表折算 translation of foreign currency statements
先折算後調整法 translation-remeasurement method
庫藏股法美 treasury stock approach
試算表 trial balance
試算平衡 trial balancing
三式記賬法 triple-entry bookkeeping
真實與公允 true and fair view
受托人美 trustee
破產受托人清算組會計 trustee accounting
兩筆交易觀 two-transaction opinion
不合併子公司 unconsolidated subsidiaries
未分配利潤 Undistributed profits
一般購買力單位 units of general purchasing power
訂量單位 units of measurement
名義貨幣單位 units of nominal currency
期末存貨的未實現損益 unrealized profit in ending inventory
向上銷售 upstream sale
增值表 value added statement
變動成本法 variable costing
縱向合併 Vertical integration
記賬憑證 voucher
應付工資 wages payable
工作底稿 working paper
包裝物 Wrap page

Re: 會計術語英漢對照表

文章發表於 : 週六 8月 3日, 2013年 2:28 pm
萬寶商
WOW ! 漲見識啦 8-) 8-) 8-)

Re: 會計術語英漢對照表

文章發表於 : 週一 8月 5日, 2013年 9:14 am
上班人
Thanks a lot !