| 初级会计
|
| 会计术语名称 |
英文名称
|
| 对账 |
（checking）
|
| 对应账户 |
（corresponding accounts）
|
| 定期清查 |
（Periodic checking method）
|
| 定期盘存制 |
（periodic inventory system）
|
| 订本式账簿 |
（bound book）
|
| 调整账户 |
（adjustment accounts）
|
| 调整分录 |
（adjusting journal entry）
|
| 单式记账凭证 |
（single account title voucher）
|
| 单式记账法 |
（single-entry bookkeeping）
|
| 从属账户 |
（Secondary accounts）
|
| 成本计算账户 |
（costing accounts）
|
| 财产清查 |
（physical inventory）
|
| 簿记 |
（bookkeeping）
|
| 不定期清查 |
（non-periodic checking method）
|
| 补充登记法 |
（correction by extre recording）
|
| 表外账户 |
（off-balance sheet accounts）
|
| 备抵账户 |
（provision accounts）
|
| 备抵附加账户 |
（provision and adjunct accounts）
|
| 备查账簿 |
（memorandvn）
|
| 序时账簿 |
（book of chronological entry）
|
| 一次凭证 |
（single-record document）
|
| 银行存款日记账 |
（deposit journal）
|
| 永续盘存制 |
（perpetual inventory system）
|
| 原始凭证 |
（source document）
|
| 暂记账户 |
（suspense accounts）
|
| 增减记账法 |
（increase-decrease bookkeeping）
|
| 债权结算账户 |
（accounts for settlement of claim）
|
| 债权债务结算账户 |
（accounts for settlement of claim and debt）
|
| 债务结算账户 |
（accounts for settlement of debt）
|
| 账户 |
（account）
|
| 账户编号 |
（Account number）
|
| 账户对应关系 |
（debit-credit relationship）
|
| 账项调整 |
（adjustment of account）
|
| 专用记账凭证 |
（special-purpose voucher）
|
| 转回分录 |
（reversing entry）
|
| 资金来源账户 |
（accounts of sources of funds）
|
| 资产负债账户 |
（balance sheet accounts）
|
| 转账凭证 |
（transfer voucher）
|
| 资金运用账户 |
（accounts of applications of funds）
|
| 自制原始凭证 |
（internal source document）
|
| 总分类账簿 |
（general ledger）
|
| 总分类账户 |
（general account）
|
| 附加账户 |
（adjunct accounts）
|
| 付款凭证 |
（payment voucher）
|
| 分类账簿 |
（ledger）
|
| 多栏式日记账核算形式 |
（bookkeeping procedure using columnar journal）
|
| 结账 |
（closing account）
|
| 结账分录 |
（closing entry）
|
| 借贷记账法 |
（debit-credit bookkeeping）
|
| 局部清查 |
（partial ckeck）
|
| 卡片式账簿 |
（card book）
|
| 跨期摊提账户 |
（inter-period allocation accounts）
|
| 累计凭证 |
（multiple-record document）
|
| 联合账簿 |
（compound book）
|
| 明细分类账簿 |
（subsidiary ledger）
|
| 明细分类账户 |
（subsidiary account）
|
| 盘存账存 |
（inventory accounts）
|
| 平行登记 |
（parallel recording）
|
| 全面清查 |
（complete check）
|
| 日记总账 |
（combinod journal and ledger）
|
| 日记总账核算形式 |
（bookkeeping procedure using summarized journal）
|
| 三式记账法 |
（triple-entry bookkeeping）
|
| 实账户 |
（real accounts）
|
| 试算表 |
（trial balance）
|
| 试算平衡 |
（trial balancing）
|
| 收付记账法 |
（receipts-payment bookkeeping）
|
| 收款凭证 |
（receipt voucher）
|
| 损益表账户 |
（income statement accounts）
|
| 通用记账凭证 |
（general purpose voucher）
|
| 通用日记账核算形式 |
（bookkeeping procedure using general journal）
|
| 外来原始凭证 |
（source document from outside）
|
| 现金日记账 |
（cash journal）
|
| 虚账户 |
（nominal accounts）
|
| 汇总原始凭证 |
（cumulative source document）
|
| 汇总记账凭证核算形式 |
（bookkeeping procedure using summary ovchers）
|
| 工作底稿 |
（working paper）
|
| 复式记账凭证 |
（mvltiple account titles voucher）
|
| 复式记账法 |
（Double entry bookkeeping）
|
| 复合分录 |
（compound entry）
|
| 划线更正法 |
（correction by drawing a straight ling）
|
| 汇总原始凭证 |
（cumulative source document）
|
| 会计凭证 |
（accounting documents）
|
| 会计科目表 |
（chart of accounts）
|
| 会计科目 |
（account title）
|
| 红字更正法 |
（correction by using red ink）
|
| 会计核算形式 |
（bookkeeping procedures）
|
| 过账 |
（posting）
|
| 会计分录 |
（accounting entry）
|
| 会计循环 |
（accounting cycle）
|
| 会计账簿 |
（Book of accounts）
|
| 活页式账簿 |
（loose-leaf book）
|
| 集合分配账户 |
（clearing accounts）
|
| 计价对比账户 |
（matching accounts）
|
| 记账方法 |
（bookkeeping methods）
|
| 记账规则 |
（recording rules）
|
| 记账凭证 |
（voucher）
|
| 记账凭证核算形式 |
（Bookkeeping proced ureusing vouchers）
|
| 记账凭证汇总表核算形式 |
（bookkeeping procedure using categorized account summary）
|
| 简单分录 |
（simple entry）
|
| 结算账户 |
（settlement accounts）
|
| 中级会计
|
| 会计术语名称 |
英文名称
|
| 期间费用 |
Period Expense
|
| 收入的确认 |
recognition of revenue
|
| 公司债券发行价格 |
corporate bond issuing price
|
| 固定资产折旧 |
depreciation of fixed assets
|
| 可转换债券 |
convertible bonds
|
| 公司债券利息摊销 |
|
| 加速折旧法 |
accelerated depreciation methods
|
| 营业外收支净额 |
net non-operating income and expenditure
|
| 公司债券利率 |
interest rate on debenture
|
| 应收账款出借 |
assignment of accounts receivable
|
| 无担保债券 |
debenture bonds
|
| 后进先出法 |
last-in,first-out,LIFO
|
| 其他货币资金 |
Other monetary assets
|
| 应付票据贴现 |
discount on notes payable
|
| 先进先出去 |
first-in,first-out缩写FIFO
|
| 在发建工程 |
constructions in process
|
| 固定资产更换与固定资产改良 |
improvements and replacements of fixed assets
|
| 实地盘存制 |
periodic inventory system
|
| 收益总括观点 |
all-inclusive concept of income
|
| 损益表法 |
Income statement approach
|
| 可变现净值法 |
net realizable value
|
| 应付福利费 |
Accrued welfarism
|
| 基本业务利润 |
|
| 固定资产扩建 |
additions of fixed assets
|
| 债券赎回 |
|
| 应交折基金【旧】 |
|
| 应收账款出售 |
sale or factoring of accounts receivable
|
| 或有负债 |
contingent liability
|
| 销货退回与折让 |
sales returns and allowances
|
| 零售价格法 |
retail method
|
| 现金折扣 |
cash discount
|
| 特定履行法 |
|
| 其他业务利润 |
|
| 公司债券 |
bonds payable
|
| 销售法 |
sale method
|
| 应付票据 |
notes payable
|
| 认股权 |
stock rights
|
| 固定资产修理 |
repairs and maintenance of fixed assets
|
| 有担保债券 |
mortgage bonds
|
| 销售费用 |
selling expenses
|
| 应付股利 |
dividends payable
|
| 基本生产【旧】 |
|
| 应收票据 |
notes receivable
|
| 无形资产 |
intangible assets
|
| 收款法 |
collection method
|
| 所得税 |
income tax
|
| 流动负债 |
current liabilities
|
| 生产法 |
production method
|
| 计划成本核算 |
|
| 废弃和生置法 |
retirement and replacement method
|
| 盘存法 |
inventory method
|
| 流动资产 |
current assets
|
| 购货折扣 |
purchases discounts
|
| 商誉 |
goodwill
|
| 应收账款 |
accounts receivable
|
| 投资收益 |
investment income
|
| 营业利润 |
operating income
|
| 预提费用 |
|
| 股本 |
capital stock
|
| 企业管理费【旧】 |
|
| 公司债券偿还 |
redemption of bonds
|
| 坏账 |
bad debts
|
| 固定资产重估价 |
revaluations of fixed assets
|
| 银行存款 |
cash in bank
|
| 固定资产 |
fixed assets
|
| 利润总额 |
|
| 利润分配 |
profit distribution
|
| 应计费用 |
accrued expense
|
| 商标权 |
trademarks and tradenames
|
| 全部履行法 |
|
| 净利润 |
net income
|
| 应付利润 |
profit payable
|
| 未分配利润 |
Undistributed profits
|
| 收益债券 |
income bonds
|
| 货币资金 |
Cash and cash equivalents
|
| 利息资本化 |
capitalization of interests
|
| 法定公益金 |
Statutory welfare reserve
|
| 工程物资 |
engineer material
|
| 预付账款 |
advance to supplier
|
| 其他应收款 |
other receivables
|
| 现金 |
cash
|
| 预收账款 |
Advance Received from Customers
|
| 公司债券发行 |
corporate bond floatation
|
| 应付工资 |
wages payable
|
| 实收资本 |
paid-in capital
|
| 盈余公积 |
surplus reserves
|
| 管理费用 |
Management Fee／Management Fees
|
| 土地使用权 |
|
| 股利 |
dividend
|
| 应交税金 |
taxes payable
|
| 流动资金 |
|
| 负商誉 |
negative goodwill
|
| 费用的确认 |
recognition of expense
|
| 短期投资 |
temporary investment
|
| 短期借款 |
Short-term Borrowing
|
| 递延资产 |
deferred charges
|
| 低值易耗品 |
Low-value consumption goods/Low value consumbles
|
| 当期经营观点 |
current operating concept of income
|
| 待摊费用 |
|
| 待核销基建支出 |
|
| 待处理流动资产损失 |
|
| 待处理固定资产损失 |
|
| 存货销售的影响 |
effects of inventory errors
|
| 折旧 |
depreciation
|
| 折旧方法 |
depreciation method
|
| 折旧率 |
depreciation rate
|
| 支出 |
payment
|
| 直线法 |
straight-line
|
| 职工福利基金【旧】 |
|
| 专项拨款【旧】 |
|
| 专利权 |
patents
|
| 住房基金 |
housing fund
|
| 重置成本法 |
replacement costing
|
| 专项物资 |
|
| 专项资产【旧】 |
|
| 专有技术 |
know-how
|
| 专营权 |
franchises
|
| 资本公积 |
capital reserves
|
| 资产负债表法 |
|
| 资金占用和资金来源 |
|
| 自然资源 |
natural resources
|
| 存货 |
inventory
|
| 车间经费【旧】 |
|
| 偿债基金 |
sinking fund
|
| 长期应付款 |
long-term payables
|
| 长期投资 |
long-term investments
|
| 长期借款 |
long-term loans
|
| 长期负债 |
long-term liability of long-term debt
|
| 财务费用 |
financing expenses
|
| 拨定留存收益 |
appropriated retained earnings
|
| 标准成本法 |
standard costing
|
| 变动成本法 |
variable costing
|
| 比例履行法 |
|
| 包装物 |
Wrappage
|
| 版权 |
copyrights
|
| 高级会计
|
| 会计术语名称 |
英文名称
|
| 独立董事 |
independent director
|
| 市场附加值 |
Market Value Added,MVA
|
| 投资中心 |
Investment Center
|
| 利润中心 |
Profit Center
|
| 酌量性费用中心 |
Discretionary Expense Centers
|
| 收入中心 |
revenue center
|
| 合并前利润 |
preacquisition income
|
| 现金分配计划 |
cash distribution plan
|
| 安全付款表 |
safe payments schedule
|
| 合并每股收益 |
consolidated EPS
|
| 期货交易市场 |
market of futures transaction
|
| 期货交易 |
futures transaction
|
| 举债经营融资租赁 |
leveraged lease
|
| 金融工具 |
financial instruments
|
| 企业集团 |
business qroup
|
| 年度报告 |
annual report
|
| 内部往来 |
transactions between home office and branches
|
| 合伙企业 |
partnership enterprise
|
| 合并资产负债表 |
consolidated balance sheet
|
| 合并主体的所得税会计(美) |
accounting for income taxes of consolidated entities
|
| 合并现金流量表 |
consolidated statement of cash flow
|
| 合并价差 |
cost-book value differentials
|
| 合并会计报表 |
consolidated financial statements
|
| 购买法 |
purchase methed
|
| 企业整体价值 |
the value of an enterprise as a whole
|
| 权益结合法 |
pooling of interest method
|
| 期内所得税分摊(美) |
intraperiod tax allocation
|
| 期末存货的未实现损益 |
unrealized profit in ending inventory
|
| 公司间的长期资产业务 |
intercompany transactions in long-term assets
|
| 名义货币保全 |
maintaining capital in units of money
|
| 基金论 |
the fund theory
|
| 功能性货币（美） |
functional currency
|
| 汇兑损益 |
exchange gains or losses
|
| 合并财务状况变动表 |
consolidated statement of changes in financial poition
|
| 换算损益 |
translation gains or losses
|
| 举债经营收购（美） |
Leveraged buyouts,简称LBC
|
| 母公司持股比例变动 |
change in ownership percentage held by parent
|
| 交互分配法（美） |
reciprocal allocation approach
|
| 货币项 |
monetary items
|
| 合伙清算 |
partnership liquidation
|
| 控股合并 |
acquisition of majority interest
|
| 关税 |
tariff
|
| 名义货币单位 |
units of nominal currency
|
| 记账本位币 |
recording currency
|
| 经营租赁 |
operating lease
|
| 流动非流动性法 |
current/noncurrent method
|
| 经济利润 |
economic income
|
| 破产受托人清算组会计 |
trustee accounting
|
| 联合会计报表 |
combined financial state-ments
|
| 权益法 |
equity method
|
| 共同费用分配 |
home office-branch expense allocation
|
| 货币非货币法 |
monetary/no monetary
|
| 利率期货交易 |
interest rate futrues transaction
|
| 简单权益法 |
simple equity method
|
| 汇率 |
exchange rate
|
| 母公司 |
parent company
|
| 红利法 |
bonus procedure
|
| 库藏股法（美） |
treasury stock approach
|
| 劳务因素 |
service factor
|
| 精算报告 |
actuaries’report
|
| 全面分摊法 |
comprehensive allocation
|
| 固定资产投资方向调节税 |
|
| 合并费用 |
expenses related to combinations
|
| 间接标价法 |
indirect quotation
|
| 买入汇率 |
buying rate
|
| 期货合约 |
futrues contract
|
| 混合合并 |
conglomeration
|
| 控投公司 |
holding company
|
| 股票指数期货 |
stock index futrues
|
| 横向销售 |
crosswise sale
|
| 固定汇率 |
fixed rate
|
| 纳税影响法 |
tax effect method
|
| 记账汇率 |
recording rate
|
| 横向合并 |
horizontal integration
|
| 合并前股利 |
preacquisition dividends
|
| 可变现净值 |
net realizable
|
| 企业合并会计 |
accounting for business combination
|
| 平仓盈亏 |
offset gain and loss
|
| 卖出汇率 |
selling rate
|
| 金融期货交易 |
financial futures transaction
|
| 会计利润 |
accounting income
|
| 合并损益表 |
consolidated income statement
|
| 公允价值 |
fair value
|
| 期权 |
options
|
| 间接控股 |
indirect holding
|
| 两笔交易观 |
two-transaction opinion
|
| 破产清算 |
bankrupcy liquidation
|
| 企业合并 |
business combination
|
| 企业论 |
the enterprise theory
|
| 商品寄销 |
consignment
|
| 权益理论 |
equity theory
|
| 融资租赁 |
financing lease
|
| 商品期货交易 |
futrues for commodity
|
| 商誉法 |
goodwill procedure
|
| 生产能力保全 |
maintaining capital in terms of productive capacity
|
| 升水 |
premium
|
| 少数股东损益 |
minority interest income
|
| 少数股东权益 |
minority stockholder’s interest
|
| 上市公告书 |
listed company statement
|
| 剩余权益论 |
the residual equity theory
|
| 时态法 |
temporal method
|
| 实体理论 |
entity theory
|
| 实体论 |
the entity theory
|
| 受托人（美） |
trustee
|
| 特定变动 |
specific change
|
| 所得税会计 |
income tax accounting
|
| 所得税的跨期分摊 |
interqeriod tax allocation
|
| 税务会计 |
tax accounting
|
| 售后回租 |
sale-leaseback
|
| 耕地占用税 |
|
| 个人所得税 |
personal income tax
|
| 个人财务报表（美） |
personal financial state-ments
|
| 改组计划（美） |
reorganization plan
|
| 改组 |
reorganization
|
| 复杂权益法 |
complex equity method
|
| 附属公司 |
associated company
|
| 负权人偿金 |
dividend
|
| 浮动汇率 |
floating rate
|
| 分支机构会计 |
accounting for branch
|
| 推定赎回损益 |
constructive gains and losses on bonds
|
| 推定赎回 |
constructive retirement
|
| 投机 |
spculation
|
| 贴水 |
discount
|
| 特定物价指数 |
specific price index
|
| 分支机构 |
branch
|
| 分期收款销货 |
installment sales
|
| 分次清算 |
installment liquidation
|
| 分部报告 |
segmental reporting
|
| 房地产收入 |
real estate revenue
|
| 房地产成本 |
cost of real setate
|
| 房地产 |
real estate
|
| 多种汇率法 |
multiply exchange rate
|
| 对境外实体的净投资 |
net investment in foreign entities
|
| 订量单位 |
units of measurement
|
| 递延法 |
deffered method
|
| 当代理论 |
contemporary theory
|
| 单一汇率法 |
singal method
|
| 退休金 |
pension plan
|
| 退休金会计（美） |
accounting for pension plan
|
| 退休金给付义务（美） |
pension benefit obligations
|
| 退休金成本净额（美） |
net periodic pension cost
|
| 退休基金资产（美） |
pension plan assets
|
| 流转会计 |
accoung for circulatin tax
|
| 合伙权益的转让（美） |
assignment of partnership interest
|
| 购买力损益 |
purchasing power gains or loosses
|
| 非货币性项目 |
nonmonetary items
|
| 单行合并（美） |
one-line consolidation
|
| 外汇 |
foreign exchange
|
| 外币会计报表 |
foreign currency statements
|
| 外币折算风险 |
foreign curency translation risk
|
| 外币统账法 |
recording-currency method
|
| 外币套期保值 |
hedge
|
| 外币投资风险 |
foreign curency investment risk
|
| 外币资产风险 |
foreign currency assets risk
|
| 外币会计报表折算 |
translation of foreign currency statements
|
| 外币兑换风险 |
foreign currency exchange risk
|
| 外币承诺 |
foreign currency commitment
|
| 外币负债风险 |
foreign crurency liability risk
|
| 外币持有风险 |
foreingn currency holding risk
|
| 外币分账法 |
original-currency method
|
| 外币 |
foreign currency
|
| 外币业务 |
foreign currency transaction
|
| 吸收合并 |
merger
|
| 物价变动会计 |
accounting for price changes
|
| 无偿债能力 |
insolvency
|
| 完全合并 |
full consolidation
|
| 物价指数 |
price index
|
| 物价变动 |
price changes
|
| 完全应计法 |
full accrual method
|
| 物价总指数 |
general price index
|
| 外汇期货交易 |
foreign exchange frtrues transaction
|
| 下推会计（美） |
push-down accounting
|
| 先折算后调整法 |
translation-remeasurement method
|
| 现行成本/稳值货币会计 |
current cost/general purchasing power accountin
|
| 现行成本 |
crurent cost
|
| 现行成本会计 |
current cost accounting
|
| 先调整后折算法 |
remeasurement-translation method
|
| 销售代理处 |
sales agency
|
| 相互持股 |
mutual holdings
|
| 相对账户调节 |
reconciliation of home office and branch accounts
|
| 新合伙人入伙 |
admission of a new parther
|
| 向上销售 |
upstream sale
|
| 衍生金融工具 |
derivative financial instru-ments
|
| 销售式融资租赁 |
sales-type financing lease
|
| 向下销售 |
downstream sale
|
| 消费税 |
consumer tax
|
| 一笔交易观 |
one-transaction opinion
|
| 业主权论 |
the proprietorship theory
|
| 一般物价水准会计 |
general price level accounting
|
| 一般购买力单位 |
units of general purchasing power
|
| 一般购买力保全 |
maintaining capital in units of general purchasing power
|
| 印花税 |
stamp tax
|
| 应付税款法 |
taxes payable method
|
| 营业亏损抵免 |
operating loss carrybacks and carryforwards
|
| 以外币表示的应收款项或应付款项 |
receivables ofr payables denominated in foreign currency
|
| 一次总付清算 |
lump-sum qartnership liquidation
|
| 营业税 |
husiness tax
|
| 永久性差异 |
permanent difference
|
| 原合伙人退伙 |
retirement of initial partner
|
| 原始成本 |
historical cost
|
| 远期汇率 |
forward rate
|
| 时间性差异 |
timing difference
|
| 暂时性差异 |
temporary difference
|
| 增值表 |
value added statement
|
| 债权人会议 |
committee representation
|
| 债务重整 |
debt restructurings
|
| 账面汇率 |
recorded rate
|
| 直接融资租赁 |
direct financing lease
|
| 直接标价法 |
direct quotation
|
| 直接控股 |
direct holdings
|
| 招股说明书 |
prospectus
|
| 中间汇率 |
middle rate
|
| 中期报告 |
interim reporting
|
| 重置成本 |
replacement cost
|
| 转租赁 |
subleases
|
| 准改组（美） |
quasi-reorbganization
|
| 资本保全 |
capital maintenance
|
| 资本化价值 |
capitalized value
|
| 资本因素 |
capital factor
|
| 资产负债法 |
asset/libility method
|
| 存货转让价格 |
inventory transfer price
|
| 创立合并 |
consolidation
|
| 出租人会计 |
accounting for leases-lessor
|
| 持有/(产损益) |
holding gains losses
|
| 持仓盈亏 |
opsition gain and loss
|
| 承租人会计 |
accounting for leases-leasee
|
| 成本回收法 |
cost recovery method
|
| 纵向合并 |
Vertical integration
|
| 综合变动 |
general change
|
| 子公司权益变动 |
change in ownership of a subsidiary
|
| 子公司 |
subsidiary company
|
| 资源税 |
resources tax
|
| 成本法 |
cost method
|
| 财产信托会计（美） |
fiduciary accounting
|
| 财产税 |
property tax
|
| 部分分摊法 |
partial allocation
|
| 不合并子公司 |
unconsolidated subsidiaries
|
| 最低退休金负债（美） |
minimum liability
|
| 租赁 |
leases
|
| 租金 |
rents
|
| 表融资 |
off-balance-sheet financing
|
| 比例合并（美） |
proportionate consolidtion
|
| 保证金法 |
deposit method
|
| 资本资产定价模型 |
capital asset pricing model
|
| 成本会计
|
| 会计术语名称 |
英文名称
|
| 关联业务往来 |
|
| 国有资本经营预算制度 |
|
| 能源审计 |
|
| 投资中心 |
|
| 利润中心 |
|
| 酌量性费用中心 |
|
| 收入中心 |
|
| 固定成本 |
fixed cost
|
| 标准成本中心 |
|
| 作业成本计算法 |
|
| 直接人工成本差异 |
direct labor variance
|
| 直接材料成本差异 |
direct material variance
|
| 在产品计价 |
work-in-process costing
|
| 联产品成本计算 |
joint products costing
|
| 生产成本汇总程序 |
accumulation process of procluction cost
|
| 制造费用差异 |
manufacturing expenses variance
|
| 实际成本与估计成本 |
actual cost and estimated cost
|
| 工资费用分配 |
salary costs allocation
|
| 成本曲线 |
cost curve
|
| 农业生产成本 |
agriculture production cost
|
| 原始成本和重置成本 |
original cost and replacement cost
|
| 工程施工成本 |
|
| 直接成本与间接成本 |
direct cost and indirect cost
|
| 可控成本 |
controllable cost
|
| 制造费用分配 |
manufacturing expenses allocation
|
| 理论成本与应用成本 |
theory cost and practice cost
|
| 辅助生产成本分配 |
auxiliary production cost allocation
|
| 期间费用 |
|
| 成本控制程序 |
procedure of cost control
|
| 成本记录 |
cost entry, cost recorder cost agenda
|
| 成本计算分批法 |
job costing method
|
| 成本计算分步法 |
|
| 直接人工成本差异 |
direct labor variance
|
| 成本控制方法 |
cost control method
|
| 内河运输成本 |
|
| 生产费用要素 |
elements of production expenses
|
| 历史成本与未来成本 |
historical cost and future cost
|
| 可避免成本与不可避免成本 |
avoidable cost and unavoidable cost
|
| 成本计算期 |
cost period
|
| 平均成本与个别成本 |
avorage cost and individual cost
|
| 社会成本 |
society cost
|
| 铁路运输成本 |
|
| 废品损失 |
spoliage and defective work losses
|
| 单位成本与总成本 |
unit cost and total cost
|
| 成本开支范围 |
allowable cost
|
| 沿海运输成本 |
|
| 成本转账 |
cost transfer
|
| 全面成本控制 |
total cost control
|
| 商品销售成本 |
cost of merchandise sold
|
| 价格差异 |
price variance
|
| 汽车运输成本 |
|
| 存置成本 |
holding cost or carrying cost
|
| 已耗成本与未耗成本 |
expired cost and unex-pired cost
|
| 航空运输成本 |
|
| 相关成本与非相关成本 |
relevant cost and irrelevant cost
|
| 因素分析法 |
factor analysis approach
|
| 目标成本 |
target cost
|
| 成本计算分类法 |
group costing method
|
| 远洋运输成本 |
|
| 定额成本 |
norm cost
|
| 跨期摊提费用分配 |
inter-period expenses allocation
|
| 计划成本 |
planned cost
|
| 数量差异 |
quantity variance
|
| 燃料费用分配 |
fuel expenses allocation
|
| 定额成本控制制度 |
norm cost control system
|
| 定额管理 |
management norm
|
| 可递延成本与不可递延成本 |
deferrable cost and undeferrable cost
|
| 成本控制标准 |
standard of cost control
|
| 副产品成本计算 |
by-product costing
|
| 责任成本 |
responsibility cost
|
| 生产损失核算 |
production loss accounting
|
| 生产成本 |
production cost
|
| 预计成本 |
predicted cost
|
| 成本结构 |
cost structure
|
| 房地产开发成本 |
|
| 主要成本与加工成本 |
prime costs and processing costs
|
| 决策成本 |
cost of decision making
|
| 成本计算品种法 |
category costing method
|
| 在产品成本 |
work-in-process cost
|
| 工厂成本 |
factory cost
|
| 成本考核 |
cost assess
|
| 制造费用 |
manufactruing expenses
|
| 动力费用分配 |
power expenses allocation
|
| 趋势分析法 |
trend analysis approach
|
| 成本计算简单法 |
simple costing method
|
| 责任成本层次 |
levels of responsibility cost
|
| 对比分析法 |
comparative analysis approach
|
| 约当产量比例法 |
equivalent units method
|
| 原始记录 |
original record
|
| 可比产品成本分析 |
general product cost analysis
|
| 预算成本 |
budgeted costs
|
| 销售成本 |
cost of goods sold
|
| 停工损失 |
loss on work stoppage
|
| 等级产品成本计算 |
graded product costing
|
| 分散核算 |
|
| 宏观经济成本 |
macro economic cost
|
| 综合费用分配 |
composite expenses allocation
|
| 全部成本 |
absorption cost
|
| 集中核算 |
|
| 商品采购成本 |
merchandise procurement cost
|
| 成本考核指标 |
cost examming target
|
| 闲置成本 |
idle cost
|
| 账面成本 |
cost of book value
|
| 主要产品单位成本分析 |
|
| 再生产成本 |
cost of reproduction
|
| 增量成本 |
incremantal cost
|
| 成本控制 |
cost control
|
| 全部产品成本分析 |
|
| 成本流程 |
cost flow
|
| 内部成本报表 |
internal cost statement
|
| 成本计算方法 |
costing method
|
| 成本计算对象 |
costing objective
|
| 成本计算单位 |
costing unit
|
| 成本计划完成情况分析 |
|
| 成本计划管理体系 |
planned management system of cost
|
| 成本计划 |
cost plan
|
| 成本会计 |
cost accounting
|
| 成本核算原则 |
principle of costing
|
| 成本核算程序 |
cost accounting qrocedures
|
| 成本核算成本 |
costing account
|
| 成本核算 |
costing
|
| 成本归集 |
cost accumulation
|
| 成本管理 |
cost management
|
| 成本分析 |
cost analysis
|
| 成本分配 |
ocst allocation
|
| 成本分类账 |
cost ledger
|
| 成本分类 |
cost classifiction
|
| 成本费用界限 |
|
| 成本调整 |
cost adjustment
|
| 成本差异 |
cost variance
|
| 成本报告 |
costing report
|
| 成本 |
cost
|
| 车间成本 |
workshop cost
|
| 厂内经济核算制 |
internal business accounting system
|
| 厂内结算价格 |
internal settlement prices
|
| 产品寿命周期成本 |
product life cycle cost
|
| 产品成本项目 |
cost items of product
|
| 产品成本技术经济分析 |
|
| 产品成本计划 |
the plan of product costs
|
| 产品成本 |
product cost
|
| 产成品成本 |
finished product cost
|
| 财务成本与管理成本 |
financial cost and manegement cost
|
| 材料费用分配 |
material costs allocation
|
| 不可控成本 |
uncontrollable cost
|
| 标准成本控制制度 |
standard cost control system
|
| 标准成本 |
standard cost
|
| 比率分析法 |
ration analysis apporach
|
| 报告成本 |
reporting cost
|
| 半成品成本 |
semi-finished product cost
|
| 会计总论
|
| 会计术语名称 |
英文名称
|
| 配比原则 |
matching
|
| 旅游、饮食服务企业会计 |
accounting of tourinsm and service
|
| 施工企业会计 |
accounting of construction enterprises
|
| 民航运输企业会计 |
accounting of civil aviation transportation enterprises
|
| 企业会计 |
business accounting
|
| 商品流通企业会计 |
accounting of commercial enterprises
|
| 权责发生制原则 |
accrual basis
|
| 农业会计 |
accounting of agzicultural enterprises
|
| 实现原则 |
realization principle
|
| 历史成本原则 |
pringciple of historical cost
|
| 外商投资企业会计 |
accounting of enterprises with foreign investment
|
| 通用报表 |
all-purpose financial statements
|
| 铁路运输企业会计 |
accounting of rail way transportation enterprises
|
| 所有者权益 |
owners equity
|
| 所有者权益 |
owners equity
|
| 实质重于形式 |
substance over form
|
| 修正性惯例 |
principlle of exceptions
|
| 信息系统论 |
information system perspective
|
| 相关性原则 |
relevance
|
| 微观会计 |
micro-accounting
|
| 客观性原则 |
objectivity
|
| 可比性原则 |
comparability
|
| 谨慎性原则 |
prudence
|
| 金融企业会计 |
accounting of finacial institutions
|
| 交通运输企业会计 |
accounting of communication and transportation enterprises
|
| 建设单位会计 |
accounting of construction units
|
| 记账本位币 |
recording currency
|
| 计量属性 |
measurement attributes
|
| 及时性原则 |
timeliness
|
| 货币计量 |
monetary measurement
|
| 会计准则 |
accounting standards
|
| 会计主体 |
accounting entity
|
| 会计职业道德 |
accounting professional ethics
|
| 会计职能 |
functions of accounting
|
| 会计预测 |
accounting for ecasting
|
| 会计要素 |
accounting elements
|
| 会计研究 |
accounting research
|
| 会计学科体系 |
accounting science system
|
| 会计学 |
accounting
|
| 会计信息 |
accounting information
|
| 会计任务 |
targets of accounting activities
|
| 会计人员 |
accounting personnels
|
| 会计确认 |
accounting recognition
|
| 会计目标 |
accounting objective
|
| 会计理论结构 |
theoretical structure of accounting
|
| 会计理论 |
accounting theory
|
| 会计控制 |
accounting control
|
| 会计决策 |
accounting decision making
|
| 会计监督 |
accounting supervision
|
| 会计假设 |
accounting assumption
|
| 会计记录 |
accounting records
|
| 会计计量 |
accounting measurement
|
| 会计机构 |
accounting department
|
| 会计环境 |
accounting environment
|
| 会计核算 |
financial accounting
|
| 会计管理体制 |
system of accounting admin tstration
|
| 会计分期 |
accounting periods
|
| 会计对象 |
accounting object
|
| 会计等式 |
accounting equation
|
| 会计本质 |
nature of accounting
|
| 会计报表 |
accounting statements
|
| 宏观会计 |
macro-accounting
|
| 会计 |
accounting
|
| 汇总报表 |
combination statements
|
| 划分资本性支出与收益性支出原则 |
distinguishment oetween capital expenditure and revenue expenditiure
|
| 合并报表 |
consolidated fiancial statements
|
| 管理活动论 |
management activities perspective
|
| 管理会计 |
management accounting
|
| 管理工具论 |
manegement tool perspective
|
| 股份制企业会计 |
accounting of stock companies
|
| 公认会计原则 |
generally accepted accounting principle,GAAP
|
| 公共会计 |
public accounting
|
| 工业会计 |
accounting of industrial enterprises
|
| 个别报表 |
individual statements
|
| 高新技术企业会计 |
accounting of high technology enterprises
|
| 负债 |
liability
|
| 费用 |
expense
|
| 反馈价值 |
feedback value
|
| 对外经济合作企业会计 |
accounting of foreign economic cooperation enter prises
|
| 对外报表 |
external statements
|
| 对内报表 |
internal statements
|
| 一致性原则 |
consistency
|
| 艺术论 |
art perspective
|
| 房地产开发企业会计 |
accounting of real estate enterprises
|
| 邮电通信企业会计 |
accounting of post and telecommonication enterprises
|
| 预测价值 |
forecast value
|
| 真实与公允 |
true and fair view
|
| 持续经营 |
going concern
|
| 成本报表 |
cost statement
|
| 财务会计原则 |
finanicial accounting principles
|
| 财务会计概念框架 |
financial accounting conceptual framework
|
| 财务会计 |
financial accounting
|
| 政府及非营利组织会计 |
governmentai and non-profit organizationaccounting
|
| 重要性原则 |
materiality
|
| 专用报表 |
special purpose financial statements
|
| 资产 |
assets
|
| 资金 |
funds
|
| 资金运动 |
funds movement
|
| 财务报告 |
financial report
|
| 财务报表要素 |
elements of financial statements
|
| 财务报表 |
financial statements
|
| 币值稳定假设 |
constant-dollar assumption
|
| 保险企业会计 |
accounting of insurance companies
|
| 政府及非盈利组织会计
|
| 会计术语名称 |
英文名称
|
| 预算周转金 |
public finance-budgetary revolving fund
|
| 预算举借债务 |
public finance-debts
|
| 预算结余 |
budget surplus
|
| 中国预算会计 |
governmental and non-profit oragnization accounting in China
|
| 预拨款项 |
appropriation in advance
|
| 医院资产 |
saaets of hospitals
|
| 医院支出 |
expenditures of hospitals
|
| 医院预算管理办法 |
hbdget management nethod of hospital
|
| 医院收入 |
revenues of hospitals
|
| 医院结余 |
surplus of hospitals
|
| 医院基金 |
funds of hospitals
|
| 医院会计制度 |
accounting regulations ror hospitals
|
| 医院会计科目 |
chart of accounts for hospitals
|
| 医院会计报表分析 |
analysis of accounting statements of hospitals
|
| 医院会计报表 |
accounting statements of hospitals
|
| 医院会计 |
hospital accounting
|
| 医院负债 |
liabilities of hospitals
|
| 医院财务制度 |
financial regulations for hospitals
|
| 一般预算支出 |
general budget expenditure
|
| 一般预算收入 |
general budget revenue
|
| 行政单位资产 |
assets of governmental units
|
| 行政单位支出 |
expenditures of governmental units
|
| 行政单位暂付款 |
prepayments of governmental units
|
| 行政单位暂存款 |
deposite payable of governmental units
|
| 行政单位预算管理办法 |
budget management method of governmental units
|
| 行政单位收入 |
revenues of governbmental units
|
| 行政单位年终清理和结转 |
yearend checking and closing of governmental units
|
| 行政单位净资产 |
net assets of governmental units
|
| 行政单位经费支出 |
fund expenditures of governmental units
|
| 行政单位结余 |
surplus of governmental units
|
| 行政单位会计制度 |
accounting regulations of governmental units
|
| 行政单位会计报表分析 |
analysis of accounting
|
| 行政单位会计 |
accounting of governmental units
|
| 行政单位固定基金 |
fixed funds of governmental units
|
| 行政单位负债 |
liabilities of governmental units
|
| 行政单位财务规则 |
financial rules of governmental units
|
| 行政单位拨入经费 |
appropriated funds of governmental units
|
| 事业收入 |
|
| 事业单位资产 |
assets for non-profit organiz-ations
|
| 事业单位专用基金 |
special funds non-profit organizations
|
| 事业单位支出 |
expenditure of non-profit organization
|
| 事业单位预算管理方式 |
budget management methods for non-profit organyzation’s
|
| 事业单位应缴款项 |
agent funds and tax paybale non-profit organization
|
| 事业单位收入 |
revenue for non-profit organization
|
| 事业单位流动资产 |
current assets for non-profit organizations
|
| 事业单位净资产 |
net assets for non-profit organizations
|
| 事业单位借入款项 |
loans non-profit organization
|
| 事业单位结余 |
surplus of non-profit gorganizaiton
|
| 事业单位基金 |
general funds non-profit organizations
|
| 事业单位会计准则 |
accounting standards for non-profit rganizations
|
| 事业单位会计 |
accounting for non-profit organizations
|
| 事业单位固定资产 |
fixed assets for non-profit organizations
|
| 事业单位固定基金 |
fixed funds non-profit organizations
|
| 事业单位负债 |
liabilities for non-profit organizations
|
| 事业单位对外投资 |
outside investments for non-profit organizations
|
| 事业单位财务清算 |
liquidation of non-profit organization
|
| 上缴上级支出 |
payment to the higher authority
|
| 上级补助收入 |
grant from the higher authority
|
| 其他收入 |
miscellaneous gains
|
| 科学事业单位资产 |
scientific research instifutes’assets
|
| 科学事业单位支出 |
scientific research institutes’expenditures
|
| 科学事业单位预算 |
scientific research institutes’budgeting
|
| 科学事业单位收入 |
scientific research institutes’revenues
|
| 科学事业单位结余 |
scientific research institutes’surplus
|
| 科学事业单位会计制度 |
accointing regulations for scientific research instifutes
|
| 科学事业单位会计报表分析 |
scientific research institutes-analysis of accounting statements
|
| 科学事业单位会计 |
sicentific research institute accounting
|
| 科学事业单位成本费用管理 |
scientific research institutes-cost maragement
|
| 科学事业单位财务制度 |
financial regulations for scientific research institutes
|
| 经营支出 |
orerating expense
|
| 经营收入 |
operating revenue
|
| 基金预算支出 |
fund budget expenditure
|
| 基金预算收入 |
fund budget revenue
|
| 基金预算结余 |
surplus of fund budget
|
| 国家预算 |
state budget
|
| 国家决算 |
final accounts of state revenue and expenditure
|
| 高等学校资产 |
colleges and universities assets
|
| 高等学校支出 |
colleges and universities expenditures
|
| 高等学校预算管理方式 |
budget management method of colleges and universities
|
| 高等学校收入 |
colleges and universities revenues
|
| 高等学校净资产 |
colleges and universities net assets
|
| 高等学校结余 |
colleges and universities surplus
|
| 高等学校会计制度 |
accounting regulations for institutions of higher learning
|
| 高等学校会计报表分析 |
colleges and universities analysis of accounting statements
|
| 高等学校会计 |
colleges and universities accounting
|
| 高等学校负债 |
colleges and universities liabilities
|
| 高等学校财务制度 |
financial regulations for colleges and universities
|
| 附属单位缴款 |
payment from the auxiliary organization
|
| 对附属单位补助 |
grant to the auxiliary organization
|
| 财政总预算会计制度 |
budgetary accounting regulations for public finance
|
| 财政总预算会计年终清理 |
public finance budgetary accounting-year-end checking
|
| 财政总预算会计年终结账 |
public finance budgetary accounting-year-end sosing
|
| 财政总预算会计 |
public finance budgetary accounting
|
| 财政资产 |
public finance-assets
|
| 财政周转金支出 |
expenditure on revolvring fund
|
| 财政周转金收入 |
income from revolving fund
|
| 财政周转基金 |
public finance-revolving fund
|
| 财政支出 |
public finance expenditure
|
| 财政性存款 |
public finance-cash in bank
|
| 资金调拨收入 |
proceods from allocated and transferred fund
|
| 专用基金支出 |
expenditure on special purpose fund
|
| 专用基金收入 |
proceeds from special purpose fund
|
| 专用基金结余 |
surplus of special purpose funds
|
| 中华人民共和国预算法 |
the budget law of the people’s Republic of China
|
| 资金调拨支出 |
expenditure on allocated and transeferred fund
|
| 财政收入 |
public finance-revemue
|
| 财政净资产 |
public finance-net assets
|
| 财政负债 |
public finance-liabilities
|
| 财政补助收入 |
grant from the state
|
| 拨入专款 |
restricted appropriation
|