会计名词中英文对照

会计名词中英文对照

abnormal damage and loss 非常损失abnormality 异常性

absorption costing 归纳成本法

accelerated depreciation method 加速折旧法

accelerated deprecviation 加速折旧

account 会计科目

account analysis method 账户分析法

Accountant 会计人员A

accounting basis 会计基础

accounting changes 会计变动

accounting cycle 会计循环

accounting error 会计错误

accounting income 会计所得

Accounting Report 会计报告AR

accounts receivable 应收帐款

accountting rate of return 会计报酬率

accrual basis 应计基础

accrued expenses 应计费用

accrued items 应计项目

accrued liabilities 应计负债

accrued revenues 应计收益

accumulated depreciation 累计折旧

accumulated rights 累积权益

acid-test ratio(quick ratio) 酸性测验比率

activity accounting 作业会计( 责任会计)

activity based cost system 作业制成本制度

activity or productivity analysis 活动/生产能力

activity variance 作业差异

activity-based accounting 作业制会计

activity-based costing 作业制成本

actual costing 实际成本法

actual costs 实际成本

additional markup 再加价

additional markup cancellation 再加价取销

adjusting 调整

aging of accounts receivable 帐龄分析法

all financial resources concept 全部财务资源观念allowable cost 可允成本

allowance for doubtful accounts 备抵坏帐

allowance method 备抵评价法

American Accounting Association美国会计学会AAA annuity 年金

applied factory overhead 已分摊制造费用appraisal 估价

appraisal costs 鉴定成本

asset gain 资产利益

asset loss 资产损失

Assets 资产

authorized capital stock 实收股本

average costs 平均成本

avoidable cost 可免成本

backflush costing 回溯成本制

backflush costing 回溯成本制(倒流式成本法)

bad debt expense 坏帐损失

balance sheet 资产负债表

bank overdraft 银行透支

bank reconciliation 银行存款调节表

bank statement 银行对账单

base inventory 基期存货

base year 基期

Basic Objectives of Accounting 基本会计目的

basic principles 基本原则

betterment and replacement 改良及重置

billing on contract 预收工程款

bonds 公司债

bonus and profit sharing plan 员工奖金及分红

book value per share 每股账面价值

book value 账面价值

book value(carrying value) 账面价值

borrowing of long-term debt 举借长期负债breakeven point 损益两平点

breakeven time 损益两平时间=BET

budget variance 预算差异

budget 预算

budgeted factory overhead rate 预计制造费用分摊率budgeted volume 预算能量

building 房屋

business cycle 商业循环

business function cost 商业函数

byproduct 副产品

call price 赎回价格

capacity variance 产能差异

capital 资本

capital asset 资本资产

capital budgeting 资本预算

capital expenditure 资本支出

capital lease 资本租赁

capital stock 股

本(资本)

capitalization=capitalized 资本化

carrying amount 账面价值

carrying costs 储存成本

cash basis 现金基础

cash budget 现金预算

cash cycle 现金循环

cash disbursement journal 现金支出簿

cash discount 现金折扣

cash dividend 现金股利

cash equivalent 现金等值

cash flows from financing activities 理财活动之现金流量cash flows from investing 投资活动之现金流量

cash flows from operating activities 营业活动之现金流量cash inflow 现金流入

cash receipts journal 现金收入簿

cash surrender value of life insurance 人寿保险现金解约价值cash yield ratio 现金收益率

cause and effect 因果

causes of depreciation 折旧之原因

change in estimate 估计的变动

changes and correction of depreciation 折旧之变动与更正changes in accounting estimate 会计估计之变动

changes in accounting principles 会计原则之变动

charge to accumulated depreciation 冲销累计折旧

charge to asset account 记入资产账户

choice criterion 选择基准

claims 请求权

clock card 计时卡

closing 结账

collection method 收现法

combined financial statement 综合报表

combined revenues 综合效益

common cost 共同成本

common stock 普通股

common-size financial statement 共同比财务报表

comparability 比较性

completed contract method 全部完工法

completed performance method 全部履行法

compound interest 复利

comprehensive allocation method 全面分摊法comprehensive income 综合净利

condition 情况

conference method 商议法

consignment-in 承销品

consignment-out 寄销品

consistency principle 一贯原则

consolidated financial statement 合并报表

construction in progress 在建工程

container deposits 容器及瓶箱押金

contingent liabilities 或有负债

continual improvement standard cost 持续修正之标准成本continuous budget 连续预算

contribution margin 边际贡献

contribution-margin ratio 边际贡献率

control 控制

control chart 管制图

controllability 可控性

controllable cost 可控制成本

controller 会计长

controlling account 统制账户

conversion costs 加工成本

convertible securities 可转换证券

copyright 版权或著作权

cost management 成本管理

cost absorption 成本吸纳

cost accounting 会计成本

cost allocation base 成本分配基础

cost allocation method 成本分摊法

cost allocation 成本分摊

cost application 成本分摊

cost application base 成本分摊基础

cost center 成本中心

cost drivers 成本动因

cost estimation 成本估计

cost flow assumption 成本流动假设

cost index 成本指数

cost method 成本法

cost object 成本课体

cost objective 成本目标

cost of capital 资金成本

cost of doing business 从业成本

cost of quality program 质量规画成本

cost pool 成本库

cost prediction 成本预计

cost principle 成本原则

cost re

covery method 成本收回法cost 成本

cost-benefit approach 成本-效益分析法

cost-benefit relationship 成本效益关系

coupons=trading stamps 兑换券

credit card sale 信用卡销货

cross allocation method 交叉分摊法

current adjustment 当期调整法

current assets 流动资产

current cost 现时成本

current entry value 现时投入价值

current liabilities 流动负债

current operating income concept 当期营业所得观念current ratio 流动比率

current value 现值

debit and credit rules 借贷法则

debt restructuring 债务之整理

decision model 决策模式

decision table 决策表

decision units 决策单位

decision usefulness 决策有用性

decreasing charge method 递减折旧法

deferred charges 递延借项

deferred credits 递延贷项

deferred income tax 递延所得税

deferred items 递延项目

deferred method 递延法

deferred payments 延迟付款

definition of depreciation 折旧的意义

delayed costing 递延成本制

department budget 部门预算

dependent variable 依变数

depreciable assets 折旧性资产

depreciable cost 折旧成本

depreciation and cash flow 折旧与现金流量

depreciation and income determination 折旧与损益衡量depreciation and income taxes 折旧与所得税

depreciation and replacement of asset 折旧与资产重置depreciation expense 折旧费用

depreciation methods 折旧方法

depreciation 折旧

detailed accounting principles and procedures 详细会计原则及程序development stage 设立阶段

development 发展

differential cost 差异成本

direct allocation method 直接分摊法

direct approach 直接法

direct costing 直接成本法

direct costs 直接成本

direct exchange 直接交换

direct financing lease 直接融资租赁

direct labor costs 直接人工成本

direct labor mix variance 直接人工组合差异

direct labor yield variance 人工产出差异

direct material mix variance 直接原料配合差异

direct material yield variance 直接原料产出差异

direct materials costs 直接材料成本

direct materials inventory 直接材料存货

direct method 直接法

direct pricing直接评价法

direct reduction method 直接冲销法

discount rate 折现率

discounted cash flow=DCF 现金流量折现

discounted present value 折现值

discounting notes receivable 应收票据贴现

discovery value 发现价值

dishonored notes receivable 拒付票据

disposal date 处分日

disposal of noncurrent assets 处分非流动资产

dividend-on stock 附息股

dividends 股利

donated assets 受赠资产

double-entry bookkeeping 双式(复式)簿记

down-stream sales 顺流销货

dual-transaction concept 双重交易观念

earned 已赚得

earning 盈余

earnings per share(EPS) 每股盈余

economic benefit 经济效益

Economic Event 经济事项

economic order quantity=EOQ 经济订购量

economic resources 经济资源

effective rate 有效利

率

effective yield 有效收益率

effectiveness 效益

efficiency 效率

efficiency variance 效率差异

effort 努力

elements in determining depreciation charges 计算折旧费用之因素elements of financial statements 财务报表的基本要素

elements of income statement 损益表之组成要素

employee discount 员工折扣或优待

employee stock option plan 员工认股计划

engineered costs 工程性成本

environment 企业环境

EPS under complex capital structure 复杂资本结构之每股盈余EPS under simple capital structure 简单资本结构之每股盈余Equity 权益

equity method 权益法

equity securities 权益证券

equivalent units 约当产量

estimated items 估计项目

estimated liabilities 估计负债

events 事件

excess materials requisition 超耗材料领料单

exchange 交换

exchange rate effects 汇率变动之影响

exchange transaction 交换交易

ex-divdend stock 除息股

exit value 变现价值

expected actual standard 预期实际标准

expected annual volume 预计年产能量

expected practical capacity 预期实际产能

expected value 期望值

expected variance 预计差异

Expenses 费用

experience curve 经验曲线

ex-right 除权股

external failure costs 外部失败成本extraordinary repairs 大修

face amount ( per value ) 面值

factory overhead 工厂费用

factory variance 间接制费

fair value 公平价值

feedback 回馈

feedback value 回馈价值

financial accounting 财务会计

financial budget 财务预算

financial capital 财务资本

financial flexibility 财务弹性

financial leverage 财务杠杆

financial leverage index 财务杠杆指数financial planning model 财务规划模式financial position 财务状况

financial position form 财务状况式financing 融资

finished goods inventory 制成品存货

first-in,first-out,FIFO 先进先出法

fixed assets 固定资产

fixed budget 固定预算

fixed costs 固定成本

fixed-price contract 固定价格契约

flexible budget 弹性预算

flexible-budget variance 弹性预算差异

flow 流量

flow through method 当期认列法

FOB shipping point 起运点交货

follow-up 跟催

for financial reporting purpose 财务报表目的fractional share 畸零股

fractional share right 畸零股权

free on board destination 目的地交货

free on board shipping point 起运点交货freight-in 进货运费

from operations 由营业产生者

full cost 全部成本

full costing method 全部成本法

full costing or absorption costing 全部成本法functional causes 功能因素

functional pricing 功能评价法

funds 基金

future cost 未来成本

futures contract 买卖期货合约

gain contingency 或有利得

gain or loss on disposal 出售损益

Gains 利得

general journal 普通日记簿

generally accepted accounting principles 一般公认会计原则Gereral-purpose financial statements 一般目的财务报表

gerneral journal 普通日记簿goods in transit 在途存货

goodwill 商誉

gross change method 总变动法

gross margin 销货毛利

gross price 总额法

gross profit method 毛利法

group depreciation 集体折旧法

guaranteed bonds 保证公司债

handling 处理及移转费用

high-low method 高低点法

historical cost 历史成本

horizontal analysis 水平分析

ideal standard 理论标准

idealism 理想性

idle time 空闲时间

if converted method 如果转换法

income bonds 收益公司债

income reporting 所得报告

income statement 损益表

income statement approach 损益表法

income summary 本期损益

income tax 所得税

income tax allocation 所得税分摊

income tax expense 所得税费用

income tax payable 应付所得税

income tax payable 应付所得税

indexation 指数换算法

indirect approach 间接法

indirect costs 间接成本

indirect labor costs 间接人工成本

indirect manufacturing costs 间接制造成本

industrial engineering approach 工业工程法

inflow of cost 成本流入

inflows 流入

Information system 信息系统

installment method 分期付款法

installment sales method 分期付款销货法

interest bearing notes 附息票据

interest method 利息法

interest rate 利率

in-term reports 期中报告

internal accounting 内部会计

internal failure costs 内部失败成本

internal rate of return 内部报酬率

interperiod tax allocation 跨期间所得税分摊

intraperiod tax allocation 同期内所得税分摊

inventory holding loss 存货持有损失

inventory method 盘存法

inventory turnover 存货周转率

investing and financing activities not affecting cash 不影响现金之投资及理财活动investment center 投资中心

investment tax credit 投资租税抵减

investments and funds 投资资及基金

issuance for cash 现金发行

issuance of capital stock 发行股本

issuance of securities 发行证券交换

issued capital stock 实收资本

JIT costing 及时成本制

job costing 分批成本制

job order 分批工作单

job-cost record or job-cost sheet 分批成本单

job-cost systems or job-order costing systems 分批成本制

job-order product-costing systems 分批产品成本制度

joint cost 联合成本

joint product 联产品

journal 分录簿/ 日记簿

journalizing 分录

just-in-time costing 及时生产制

just-in-time purchasing 及时化采购

land 土地

land improvement 土地改良物

lagging 延期入账

last-in,first-out, LIFO 后进先出法

learning curve 学习曲线

lease contract 租约

leasing 租赁

legal form 法律形式

Liabilities 负债

liability method 负债法

liability ratio 负债比率

life-cycle budget 生命周期预算

life-cycle costing 生命周期成本

life-cycle costing 生命周期成本制

line of business 主要行业

link chain method 连索法

liquidity 流动性

list price 标价

long-term liabilities 长期负债

long-term liabilities due within one year 长期负债一年内到期部份

long-term liability due within one year 长期负债将于一年内到期

loss 损失

loss contingency 或有损失

loss on purchase commitment 进货合约损失

Losses 损失

lower of cost or market 成本与市裋价谁低法

lump-sum purchase 整批购买

machinery and equipment 机器及其他设备

managed costs 管理性成本

management accounting 管理会计

management by exception 例外管理

management by objectives = MBO 目标管理

management control system 管理控制制度

manufacturers or dealers profit or loss 制造商或经销商损益

manufacturing 制造业

manufacturing expenses 制造费用

manufacturing overhead 制造负荷

margin of safty 安全边际

margin of safty ratio 安全边际率

markdown 减价

markdown cancellation 减价取销

market method 市价法

market price 市价

market rate 市场利率

market share variance 市场占有差异

market size variance 市场数量差异

market value 市价总值

marketable securities 有价证券

market-value approach 市价法

markup 加价

master budget 主预算(整体预算)

master-budget activity 整体预算作业量

matching principle 配合原则

materiality 重要性

materials requirements planning =MRP 材料需求规划materials requistions or stores requistions 领料单

matrix allocation method 矩阵分摊法

maximum capacity 最高能量

Measurability 可衡量性

measurement date 衡量日

merchandise inventory 商品存货

mislead 误导

mixed cost 混合成本

moving average method 移动平均法

moving cost reduction standard cost 以移动成本减少之标准成本natural business year 自然营业年度

natural resources 自然资源

nature of depreciation 折旧的性质

nearness to cash 接进现金的程度

negative goodwill 负商誉

net additional markup 净再加价

net after-tax cash outflow 税后净现金流出

net assets 资产净值

net cash inflows 现金净流入

net change method 净变动法

net economic benefits 净经济效益

net income 净利

net markdown 净减价

net of tax method 税后净额法

net present value 净现值

net price method 净额法

net profit on operation 经营净利

net realizable value 净变现法

new-product lead time 新产品前置时间

nil 无折扣

nominal(temporary) accounts 虚账户(临时账户)

noncash issuance of capital stock 非现金发行noncontrollable cost 不可控制成本

nonlinear cost function 非线形成本函数

non-value-added cost 非附加价值成本

normal capacity 正常能量

normal costing 正常成本法

normal spoilage 正常耗损

normal standard 正常标准

normal volume 正常产能

notes issued for cash 以应付票据举借资金notes receivable 应收票据

objective function 目标函数

one transaction concept 单一交易观念operating budget 营业预算

operating costing 作业成本制

opera

ting cycle 营业循环operating cycle 营业周期

operating department 业务部门

operating income 营业利益

operating lease 营业租赁

operation 作业

operation costing 作业成本制

operational assets 营业用资产

operations management 作业管理

opinion 意见书

opportunity cost 机会成本

ordering costs 订购成本

ordinary bonds 普通公司债

ordinary repairs 一般修护

organization cost 开办费

organization structure 组织架构

original sales price 原始售价

other assets 其他资产

other liabilities 其他负债

outastanding capital stock 流通在外股本outcomes 结果

outflow of cost 成本流出

outflows 流出

outlay cost 实支成本

out-of-pocket cost 付现成本

overapplied overhead 多分摊制造费用

p / v chart 利量图

parameter 参数

parent-subsidiary 母子公司

partial allocation method 部分分摊法

par-value method 面值法

payback method 回收期限法

payments to stockholders 对股东的各项支付

payoff matrix 偿付矩阵

payoff table 偿付表

payoffs 偿付

percentage of completion method 完工比例法percentage of outstanding receivables 帐款余额百分比法percentage of sales 销货百分比法

percentage-of-completion method 完工比例法performance plans 绩效计划

performance reports 绩效报告

period costs 期间成本

period expense 期间费用

periodic inventory method 定期盘存制

periodic inventory system 定期盘存制

permanent difference 永久性差异

perpetual inventory method 永续盘存制

perpetual inventory system 永续盘存制

petty cash 零用金

physical causes 物质因素

physical inventory 实地盘存制

physical measure method 实体衡量法

planning 规划

plant and equipment 厂房及设备

plant assets 厂房设备

posting 过账

practical capacity 实际产能

practical capacity 实质能量

preferred stock 特别股

premiums 赠品

prepaid expenses

preparing financial statements 决算报告

preparing trial balance 试算

present cost 现时成本

present value 现值

pretax account income 税前会计所得

prevention costs 预防成本

previous-department costs 前部成本

price / earning ratio 价格盈余比较

price index 价格指数

price index approach 物价指数法

price variance 价格差异

price/earings ratio (P/E ratio ) 价格盈余比率primary EPS 基本每股盈余

prime costs 主要成本

prior period adjustment 前期损益调整probability 机率

probable 很有可能

process 程序

process costing 分步成本制

process product-costing system 分步产品成本制度process-costing system 分步成本制

product cost 产品成本

product costs 产品成本

product life cycle 产品生命周期

product master 产品母版

product overcosting 产品成本溢计

product undercosting 产品成本短计

product warranty 产品售后服务保证production cost report 生产成本报告production depa

rtment 生产部门production lead time 生产前置时间

production runs 生产批量

production volume variance 产量差异production-order systems 生产单制度

profit center 利润中心

profit margin 纯益率

profitability accounting 责任会计

profitability analysis 获利分析能力

profit-volume chart 利量图

program design 程序设计

programmed costs 规划性成本

project 专案

project cost variance 项目成本差异

project schedule variance 项目进度差异purchase discount and allowance 进货折扣及让价purchase discounts 进货折扣

purchase in the open market 从公开市场买回注销purchase journal 进货簿

purchase return 进货退出

purchase return and allowance 进货退出及让价purchase-ordering lead time 订购前置时间

qualitative 品质性

quality 品质

quality cost 质量成本

quality driver 品质动因

quantitative 数量性

quantitative factors 定量因素

quantity discount 数量折扣

quasi-reorganization 公司重整

quick assets 速动资产

quoted market price 股票之成交价

quality 品质

quantity variance 数量差异

rate variance 工资率差异

viewthready marketability 变现性

real capital 实质资本

real rate of interest 真实利率

real(permanent) accounts 实账户(永久账户) realizable 可实现

realized 已实现

realized capital gains or losses 未实现资本增值或损失rearrangement and moving cost 重新安装及迁移成本reasonably possible 有可能

receivable turnover 应收帐款周转率

receivables 应收款项

recognizing a minimum liability 认列最低负债recording depreciation 折旧之记录

recoverability 回收性

refinancing 再融资

refundable deposits 存入保证金

registered bonds 记名公司债

relevant costs 攸关成本

relevant revenues 攸关收入

reliability 可靠性

remote 极少可能

reorder point 再订购点

reorganization 重整

repairs and maintenance 修理与维护

replacement method 重置法

required rate of return =RRR 必要报酬率

research 研究

reserve 准备

reserve for asset replacement 资产重置准备reserve for bad debt 坏帐准备

reserve for depreciation 折旧准备

reserve for liabilities 负债准备

responsibility accounting 责任会计

responsibility centers责任中心

responsibility center责任会计

retail inventory method 零售价法

retained earnings 保留盈余

retirement method 报废法

return on stockholder's equity 股东权益报酬率return on total assets 资产报酬率

revenue center 收入中心

revenue driver 收益动因

revenue expenditure 收益支出

revenue principle 收益原则

Revenues 收益

revenues collected in advance

reward 报酬

reworked units 再制品

right-on 附权股

risk 风险

risk seeking 追求风险

ROI 投资报酬率

rolling budget 滚动预算

safety stock 安全存量

sale and leaseback 固定资产售后租回

sales discount 销货折

扣

sales journal 销货簿

sales mix 销售组合

sales quantity variance 销售数量差异

sales return and allowance 销货退回及让价

sales return 销货退回

sales volume variance 销售数量差异

sales,abandonment and exchange 出售、报废与交换sales-type lease 销售型租赁

salses mix variance 销售配合差异

scrap 残料

scrap value 残值

secret reserve 秘密准备

segment 部门

segment reporting 部门别损益报告问题

segment(department) 部门

selection of depreciation policy 折旧政策之选择

self-constructed assets 自建资产

self-insurance 自保

selling price 售价

semifixed cost 半固定成本

semivariable cost 半变动成本

sensitivity analysis 敏感度分析

sequential allocation method 按顺序分摊法

sequential tracking 连续追踪

service cost 服务成本

service department 服务部门

service hours method 工作时间法

service life 估计耐用年限

service potential 服务潜能

setup time 试车时间

shares 股份

short-term debt refinancing 短期负债作长期再融资

short-term investment (temporary investment) 短期投资/ 临时投资similar assets 类似资产

simple interest 单利

single-rate method 单一分摊法

single-step format 单站式(损益表之格式)

source documents 交易凭证

sources or inflow of working capital 运用资金之来源(流入)

special column 专栏

special depreciation system 特殊折旧法

special journal 特种日记簿

specific identification 个别认定法

specific performance method 特定履行法

spending variance 用款(支出)差异

standard cost 标准成本

standard costing 标准成本法

standard costs 标准成本

standard hours allowed 允许标准工时

standard hours earned 已得标准工时

standard hours worked 已投标准工时

standard mill of material 标准材料清单

Statement of cash flows 现金流量表

statement of change in financial position 财务状况变动表statement of changes in owner's equity 业主权益变动表statement of changes in stockholder's equity 股东权益变动表Statement of earnings 盈余表

statement of financial position 财务状况表

statement of sources and applications of Funds 资金来源去路表

step allocation method 阶梯分摊法

step-down allocation method 梯形分摊法

stock 存量

stock appreciation rights (SARs) 股票增值权stock appreciation rights plan 股票增值权计划stock certificate 股票

stock dividend 股票股利

stock right 认股权

stock rights 认股权

stock warrant 认股证

stock warrants 认股证

stockholders' equity 股东权益

stockout 缺货

stockout cost 缺货成本

straight-line method=SL 直线法

strategy 策略

subsequent events 期后事项

subsidiary accounts 明细账

substitution method 替换法

subunit 次级单位

successful effort method 探勘成功法successful-efforts method 探勘成功法

sunk cost 沉没成本

suppo

rt department 支持部门supporting schedules 补充附表

suspense account 悬帐

target cost 目标成本

tax effects 租税影响数

taxable income 课税所得

the time value of money 货币的时间价值throughput time 生产时间

time driver 时间动因

time tickets 工时单

time to market 上市时间

time value of money 货币时间价值

time-adjusted rate of return 调整时间后报酬率timeliness 时效性

times interest earned 赚取利息倍数

timing difference 时间性差异

total project approach 总方案法

trade discount 商业折扣

trade-in 抵换

trademarks 商标权

transaction 交易

transactions approach 交易法

transfer of assets in full settlement 债务人移转资产以清偿负债transfer price 转拨价格

transferred-in costs 转入成本

treasurer 财务长

treasury stock 库藏股票(库藏股本)

treasury stock method 库藏股票法

trial and error 试误法

troubled debt restructuring 财务困难之债务整理

turnover 周转率

two transactions concept 两项交易观念

unavoidable cost 不可免成本

uncertainty 不确定性

undepreciated cost 未折旧成本

underapplied overhead 少分摊制造费用

understandability 可了解性

unearned revenue=payment received in advance 预收收益uniformity 统一性

unissued capital stock 未发行股本

unit pricing 单位评价法

units-of-output method 生产数量法

unrealized discovery value 未实现发现价值

usage variance 用量差

valuation account 评价科目

valuation allowance 备抵跌价损失

value added cost 附加价值成本

value chain 价值炼

variable budget 变动预算

variable cost 变动成本

variable cost 变动成本

variable costing 变动成本法

variable(flexible) budget 弹性(变动)预算

variable-cost ratio 变动成本率

variances 差异

verifiability 可验证性

vertical analysis 垂直分析

vested rights 既得权益

volume variance 数量差异

watered stock 搀水股

weighted average 加权平均法