会计术语中英文对照
会计专业术语中英文对照
A (1)ABC 作业基础成本计算
A (2)absorbed
overhead 已吸收制造费用
A (3)absorption
costing 吸收成本计算
A (4)account
,报表
A (5)accounting
postulate 会计假设
A (6)accounting series release 会计公告文件
A (7)accounting
valuation 会计计价
A (8)account
sale 承销清单
A (9)accountability
concept 经营责任概念
A (10)accountancy
会计职业
A (11)accountant
会计师
A (12)accounting
会计
A (13)agency
cost 代理成本
A (14)accounting
bases 会计基础
A (15)accounting
manual 会计手册
A (16)accounting
period 会计期间
A (17)accounting
policies 会计方针
A (18)accounting rate of return 会计报酬率
A (19)accounting reference date 会计参照日
A (20)accounting reference period 会计参照期间
A (21)accrual
concept 应计概念
expenses 应计费用
A (23)acid test ration 速动比率(酸性测试比率)
A (24)acquisition
购置
A (25)acquisition
accounting 收购会计
A (26)activity based accounting 作业基础成本计算
A (27)adjusting
events 调整事项
A (28)administrative
expenses 行政管理费
A (29)advice
note 发货通知
A (30)amortization
摊销
A (31)analytical
review 分析性检查
A (32)annual equivalent cost 年度等量成本法
A (33)annual report and accounts 年度报告和报表
A (34)appraisal
cost 检验成本
A (35)appropriation
account 盈余分配
A (36)articles of association 公司章程细则
A (37)assets
资产
A (38)assets
cover 资产保障
A (39)asset value per share 每股资产价值
A (40)associated
company 联营公司
A (41)attainable
standard 可达标准
A (42)attributable
profit 可归属利润
A (43)audit
审计
report 审计报告
A (45)auditing
standards 审计准则
A (46)authorized share capital 额定股本
A (47)available
hours 可用小时
A (48)avoidable
costs 可避免成本
B (49)back-to-back
loan 易币贷款
B (50)backflush
accounting 倒退成本计算
B (51)bad
debts 坏帐
B (52)bad debts ratio 坏帐比率
B (53)bank
charges 银行手续费
B (54)bank
overdraft 银行透支
B (55)bank
reconciliation 银行存款调节表
B (56)bank
statement 银行对帐单
B (58)basis of apportionment 分摊基础
B (59)batch
批量
B (60)batch
costing 分批成本计算
B (61)beta
factor (市场)风险因素
B (63)bill of exchange 汇票
B (64)bill of landing 提单
B (65)bill of materials 用料预计单
B (66)bill
payable 应付票据
B (67)bill
receivable 应收票据
card 存货记录卡
B (69)bonus
红利
B (70)book-keeping
薄记
B (71)Boston
classification 波士顿分类
B (72)breakeven
chart 保本图
B (73)breakeven
point 保本点
B (74)breaking-down
time 复位时间
B (76)budget
center 预算中心
B (77)budget cost allowance 预算成本折让
B (78)budget
manual 预算手册
B (79)budget
period 预算期间
B (80)budgetary
control 预算控制
B (81)budgeted
capacity 预算生产能力
B (82)burden
制造费用
B (83)business
center 经营中心
B (84)business
entity 营业个体
B (85)business
unit 经营单位
B (86)buy-out
management 管理性购买产权
B (87)by-product
副产品
C (88)called-up share capital 催缴股本
C (89)capacity
生产能力
C (90)capacity
ratios 生产能力比率
C (92)capital assets pricing model 资本资产计价模式
C (93)capital
commitment 承偌资本
C (94)capital
employed 已运用的资本
C (95)capital
expenditure 资本支出
C (96)capital expenditure authorization 资本支出核准
C (97)capital expenditure control 资本支出控制
C (98)capital expenditure proposal 资本支出申请
C (99)capital funding planning 资本基金筹集计划
C (100)capital
gain 资本收益
C (101)capital investment appraisal 资本投资评估
C (102)capital
maintenance 资本保全
C (103)capital resource planning 资本资源计划
C (104)capital
surplus 资本盈余
C (105)capital
turnover 资本周转率
C (106)card
记录卡
C (107)cash
现金
C (108)cash
account 现金
C (109)cash
book 现金帐薄
C (110)cash
cow 金牛产品
C (111)cash
flow 现金流量
C (112)cash
discounted 现金贴现
C (113)cash flow budget 现金流量预算
C (114)cash flow statement 现金流量表
C (115)cash
ledger 现金分类帐
C (116)cash
limit 现金限额
C (117)CCA
现时成本会计
C (119)changeover
time 变更时间
C (120)chartered
entity 特许经济个体
C (121)cheque
支票
C (122)cheque
register 支票登记薄
C (123)coin
analysis 零钱分类
C (124)classification
分类
C (125)clock
card 工时卡
C (126)code
代码
C (127)commitment
accounting 承偌确认会计
C (128)common
cost 共同成本
C (129)company limited by guarantee 有限担保责任公司
C (130)company limited shares 股份
C (131)competitive
position 竞争能力状况
C (132)concept
概念
C (133)conglomerate
跨行业企业
C (134)consistency
concept 一致性概念
C (135)consolidated
accounts 合并报表
C (136)consolidation
accounting 合并会计
财团
C (138)contingency
plan 应急计划
C (139)contingent
liabilities 或有负债
C (140)continuous
operation 连续生产
C (141)contra
抵消
C (142)contract
cost 合同成本
C (143)contract
costing 合同成本计算
C (144)contribution
贡献毛益
C (145)contribution
ventre 贡献中心
C (146)contribution
chart 贡献图
C (147)contribution per unit of limiting factor ration 单位限定因素的贡献毛益比率
C (148)contribution to sales ration 贡献毛益对销售比率
C (149)control
控制
C (150)control
account 控制
C (151)control
limits 控制限度
C (152)controllability
concept 可控制概念
C (153)controllable
cost 可控制成本
C (154)conversion
cost 加工成本
C (155)convertible loan stock 可转换为股票的贷款
C (156)corporate
appraisal 公司评估
C (157)corporate
planning 公司计划
C (158)corporate social reporting 公司社会报告
股份公司
C (160)cost
成本
C (161)cost
account 成本
C (162)cost
accounting 成本会计
C (163)cost accounting manual 成本手册
C (164)cost accounts calendar 成本报表的日历时间
C (165)cost
adjustment 成本调整
C (166)cost
allocation 成本分配
C (167)cost
apportionment 成本分摊
C (168)cost
attribution 成本归属
C (169)cost
audit 成本审计
C (170)cost
behaviour 成本性态
C (171)cost benefit analysis 成本效益分析
C (172)cost
center 成本中心
C (173)cost
driver 成本动因
C (174)cost of capital 资本成本
C (175)cost of conformance 相符成本
C (176)cost of goods sold 销货成本
C (177)cost of non-conformance 非相符成本
C (178)cost of sales 销售成本
C (179)cost
reduction 成本降低
C (180)cost
structure 成本结构
unit 成本单位
C (182)cost-volume-profit
analysis(CVP) 本量利分析
C (183)costing
成本计算
C (184)CPP 现时购买力会计
C (185)credit
note 贷项通知
C (186)credit
report 信贷报告书
C (187)creditor
债权人
C (188)creditor days ratio 应付帐款天数率
C (189)creditors
ledger 应付帐款分类帐
C (190)critical
event 关键事项
C (191)critical
path 关键路线
C (192)cumulative preference shares 累积优先股
C (193)current
account 往来
C (194)current
asset 流动资产
C (195)current cost accounting 现时成本会计
C (196)current
liabilities 流动负债
C (197)current purchasing power accounting 现时购买力会计
C (198)current
ration 流动比率
C (199)cut-off
截止
C (200)CVP
本量利分析
C (201)cycle
time 周转时间
D (202)debenture
债券
note 借项通知
D (204)debit
capacity 举债能力
D (205)debt
ratio 债务比率
D (206)debtor
债务人
D (207)debtor days ratio 应收帐款天数率
D (208)debtors
应收款
D (209)debtors
ledger 应收帐款分类帐
D (210)debtor’ age analysis 应收帐款帐龄分析
D (211)decision driven costs 决策连动成本
D (212)decision
tree 决策树
D (213)defects
次品
D (214)deferred
expenditure 递延支出
D (215)deferred
shares 递延股份
D (216)deferred
taxation 递延税款
D (217)delivery
note 交货单
D (218)departmental
accounts 部门报表
D (219)departmental
budget 部门预算
D (220)depreciation
折旧
D (221)dispatch
note 发运单
D (222)development
cost 开发成本
D (223)differential
cost 差别成本
D (224)direct hours yield 直接工时产出率
D (225)direct labour cost-standard 标准直接人工成本
D (226)direct labour efficiency-variance 直接人工效率差异
D (227)direct labour rate—variance 直接人工费率差异
D (228)direct labour total-variance 直接人工总差异
D (229)direct material mix-variance 直接材料结构差异
D (230)direct
price-variance 直接材料价格差异
D (231)direct material total-variance 直接材料总差异
D (232)direct materials usage-variance 直接材料用量差异
D (233)direct materials yield-variance 直接材料产出率差异
D (234)direct
cost 直接成本
D (235)direct
debit 直接借项
D (236)direct hours yield 直接小时产出率
D (237)direct labour cost percentage rate 直接人工成本百分比
D (238)direct labour hour rate 直接人工小时率
D (239)directs on indirect work 间接工作事项上的工时
D (240)discount
rate 贴现率
D (241)discounted cash flow 现金流量贴现
D (242)discretionary
cost 酌量成本
D (243)distribution
cost 摊销成本
D (244)diversions
移用
D (245)diverted
hours 移用小时
D (246)diverted hours ratio 移用工时比率
D (247)dividend
股利
D (248)dividend
cover 股利产出率
D (249)dividend per share 每股股利
D (250)dog
疲软产品
D (251)double entry accounting 复式会计
D (252)double-entry
book-keeping 复式薄记
D (253)doubtful
debts 可疑债务
D (254)down
time 停工时间
D (255)dynamic
programming 动态规划
E (256)earning per share 每股盈利
E (257)earning
ratio 市盈率
E (258)economic order quantity(EOQ) 经济订购批量
E (259)efficient market hypothesis 有效市场假设
E (260)efficiency
ration 效率性比率
E (261)element of cost 成本要素
E (262)entity
经济个体
E (262)environmental
audit 环境审计
E (263)environmental impact assessment 环境影响评价
E (264)EOQ
经济订购批量
E (265)equity
权益
E (266)equity method of accounting 权益法会计计算
E (267)equity share capital 权益股本
E (268)equivalent
units 当量
E (269)event
事项
E (270)exceptional
items 例外事项
E (271)expected
value 期望值
E (272)expenditure
支出
E (273)expenses
费用
E (274)external
audit 外部审计
E (275)external failure cost 外部损失成本
E (276)extraordinary
items 非常事项
F (277)factory
goods 让售商品
F (278)factoring
应收帐款让售
F (279)fail
value 公允价值
F (280)feedback
反馈
F (281)FIFO
先近先出法
F (282)final
accounts 年终报表
F (283)finance
lease 融资租赁
F (284)financial
accounting 财务会计
F (285)financial accounts calendar adjustment 财务报表的日历时间调整
F (286)financial
management 财务管理
F (287)financial
planning 财务计划
F (288)financial
statement 财务报表
F (289)finished
goods 完成品
F (290)fixed
asset 固定资产
F (291)fixed
overhead 固定制造费用
F (292)fixed asset turnover 固定资产周转率
F (293)fixed assets register 固定资产登记薄
F (294)fixed
cost 固定成本
F (295)flexed
budget 变动限额预算
F (296)flexible
budget 弹性预算
F (297)float
time 浮动时间
F (298)floating
charge 流动抵押
F (299)flow of funds statement 资金流量表
F (300)forecasting
预测
F (301)founder’s
shares 发起人股份
F (302)full
capacity 满负荷生产能力
F (303)function
costing 职能成本计算
F (304)functional
budget 职能预算
F (305)fund
accounting 基金会计
F (306)fundamental accounting concept 基础会计概念
F (307)fungible
assets 可互换资产
F (308)futuristic
planning 远景计划
G (309)gap
analysis 间距分析
G (310)gearing 举债经营比率(杠杆)
G (311)goal
congruence 目标一致性
G (312)going concern concept 持续经营概念
G (313)goods received note 商品收讫单
G (314)goodwill
商誉
G (315)gross dividend yield 总股息产出率
G (316)gross
margin 总边际
G (317)gross
profit 毛利润
G (318)gross profit percentage 毛利润百分比
G (319)group
企业集团
G (320)group
accounts 集团报表
H (312)high-geared
高结合杠杆(比例)
H (313)hire
purchase 租购
H (314)historical
cost 历史成本
H (315)historical cost accounting 历史成本会计
H (316)hours
小时
H (317)hurdle
rate 最低可接受的报酬率
I (318)ideal
standard 理想标准
I (319)idle capacity ration 闲置生产能力比率
I (320)idle
time 闲置时间
I (321)impersonal
accounts 非记名
I (322)imprest
system 定额备用制度
I (323)income and expenditure account 收益和支出报表
I (324)incomplete
records 不完善记录
I (325)incremental
cost 增量成本
I (326)incremental
yield 增量产出率
I (327)indirect
cost 间接成本
I (328)indirect
hours 间接小时
I (329)insolvency
无力偿付
I (330)intangible
asset 无形资产
I (331)integrated
accounts 综合报表
I (332)interdependency
concept 关联性概念
I (333)interest
cover 利息保障倍数
I (334)interlocking
accounts 连锁报表
I (335)internal
audit 部审计
I (336)internal
check 部牵制
I (337)internal control system 部控制体系
I (338)internal failure cost 部损失成本
I (339)internal rate of return(IRR) 含报酬率
I (340)inventory
存货
I (341)investment
投资
I (342)investment
center 投资中心
I (343)invoice
register 发票登记薄
I (344)issued share capital 已发行股本
J (345)job 定单
J (346)job
card 工作卡
J (347)job
costing 工作成本计算
J (348)job
sheet 工作单
J (349)joint
cost 联合成本
J (350)joint
products 联产品
J (351)joint stock company 股份公司
J (352)joint
venture 合资经营
J (353)journal
日记帐
J (354)just-in-time(JIT)
适时制度
J (355)jusy-in-time
production 适时生产
J (356)just-in-time
purchasing 适时购买
K (357)key
factor 关键因素
L (358)labour
人工
L (359)labour transfer note 人工转移单
L (360)leaning
curve 学习曲线
L (361)ledger
分类
L (362)length of order book 定单平均周期
L (363)letter of credit 信用证
L (364)leverage
举债经营比率
L (365)liabilities
负债
L (366)life cycle costing 寿命周期成本计算
L (367)LIFO
后近先出法
L (368)limited liability company 有限责任公司
L (369)limiting
factor 限制因素
L (370)line-item
budget 明细支出预算
L (371)liner
programming 线性规划
L (372)liquid
assets 变现资产
L (373)liquidation
清算
L (374)liquidity
ratios 易变现比率
L (375)loan
贷款
L (376)loan
capital 借入资本
L (377)long range planning 长期计划
L (378)lost time record 虚耗时间记录
L (379)low
geared 低结合杠杆(比例)
L (380)lower of cost or net realizable value concept 成本或可变净价孰低概念
M (381)machine hour rate 机器小时率
M (382)machine time record 机器时间记录
M (383)managed
cost 管理成本
M (384)management
accounting 管理会计
M (385)management accounting concept 管理会计概念
M (386)management accounting guides 管理会计指导方针
M (387)management
audit 管理审计
M (388)management
buy-out 管理性购买产权
M (389)management by exception 例外管理原则
M (390)margin
边际
M (391)margin of safety ration 安全边际比率
M (392)margin
cost 边际成本
M (393)margin
costing 边际成本计算
M (394)mark-down
降低标价
M (395)mark-up
提高标价
M (396)market risk premium 市场分险补偿
M (397)market
share 市场份额
M (398)marketing
cost 营销成本
M (399)matching
concept 配比概念
M (400)materiality
concept 重要性概念
M (401)materials
requisition 领料单
M (402)materials returned note 退料单
M (403)materials transfer note 材料转移单
M (404)memorandum of association 公司设立细则
M (405)merger
兼并
M (406)merger
accounting 兼并会计
M (407)minority
interest 少数股权
M (408)mixed
cost 混合成本
N (409)net
assets 净资产
N (410)net book value 净帐面价值
N (411)net liquid funds 净可变现资金
N (412)net
margin 净边际
N (413)net present value(NPV) 净现值
N (414)net
profit 净利润
N (415)net realizable value 可变现净值
N (416)net
worth 资产净值
N (417)network
analysis 网络分析
N (418)noise
干捞
N (419)nominal
account 名义
N (420)nominal share capital 名义股本
N (421)nominal
holding 代理持有股份
N (422)non-adjusting
events 非调整事项
N (423)non-financial performance measurement 非财务业绩计量
N (424)non-integrated
accounts 非综合报表
N (425)non-liner
programming 非线性规划
N (426)non-voting
shares 无表决权的股份
N (427)notional
cost 名义成本
N (428)number of days stock 存货周转天数
N (429)number of weeks stock 存货周转周数
O (430)objective
classification 客体分类
O (431)obsolescence
旧
O (432)off balance sheet finance 资产负债表外筹资
O (433)offer for sale 标价出售
O (434)operating
budget 经营预算
国际企业-会计术语-中英文对照
国际企业中英文对照 一、损益表INCOME STATEMENT Aggregate income statement 合并损益表 Operating Results 经营业绩 FINANCIAL HIGHLIGHTS 财务摘要 Gross revenues 总收入/毛收入 Net revenues 销售收入/净收入 Sales 销售额 Turnover 营业额 Cost of revenues 销售成本 Gross profit 毛利润 Gross margin 毛利率 Other income and gain 其他收入及利得 EBITDA 息、税、折旧、摊销前利润（EBITDA） EBITDA margin EBITDA率 EBITA 息、税、摊销前利润 EBIT 息税前利润/营业利润 Operating income（loss）营业利润/（亏损） Operating profit 营业利润 Operating margin 营业利润率 EBIT margin EBIT率（营业利润率） Profit before disposal of investments 出售投资前利润 Operating expenses: 营业费用： Research and development costs （R&D）研发费用 marketing expensesSelling expenses 销售费用 Cost of revenues 营业成本 Selling Cost 销售成本 Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用 Selling and distribution costs 营销费用/行销费用 General and administrative expenses 管理费用/一般及管理费用Administrative expenses 管理费用 Operating income（loss）营业利润/（亏损） Profit from operating activities 营业利润/经营活动之利润 Finance costs 财务费用/财务成本 Financial result 财务费用 Finance income 财务收益 Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动 Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失 Equity loss of affiliates 子公司权益损失
会计专业术语中英文对比(最新整理)
财务术语中英文对照大全，财务人必备！ 2015-05-28注册会计师注册会计师 知道“会计”的英语怎么说吗？不会？那可真够无语的额！ 想要进入外资企业做会计？想要进入四大会计师事务所工作？好的英语水平是必不可少的！所以小编特地整理了财务数中英文大全，赶紧从基础英语学起，拿起笔做好笔记吧！ 增加见识也好，装装逼也行。 目录 一、会计与会计理论 二、会计循环 三、现金与应收账款 四、存货 五、长期投资 六、固定资产 七、无形资产
八、流动负债 九、长期负债 十、业主权益 十一、财务报表 十二、财务状况变动表 十三、财务报表分析 十四、合并财务报表 十五、物价变动中的会计计量 一、会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting
私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption
新会计准则会计科目表中英文对照18页word
新会计科目表 1 资产 assets 11~ 12 流动资产 current assets 111 现金及约当现金 cash and cash equivalents 1111 库存现金 cash on hand 1112 零用金/周转金 petty cash/revolving funds 1113 银行存款 cash in banks 1116 在途现金 cash in transit 1117 约当现金 cash equivalents 1118 其它现金及约当现金 other cash and cash equivalents 112 短期投资 short-term investment 1121 短期投资 -股票 short-term investments - stock 1122 短期投资 -短期票券 short-term investments - short-term notes and bills 1123 短期投资 -政府债券 short-term investments - government bonds 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates 1125 短期投资 -公司债 short-term investments - corporate bonds 1128 短期投资 -其它 short-term investments - other 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 113 应收票据 notes receivable 1131 应收票据 notes receivable 1132 应收票据贴现 discounted notes receivable 1137 应收票据 -关系人 notes receivable - related parties 1138 其它应收票据 other notes receivable
中英文会计词汇对照表
Rick Antle and Stanley Garstka
常用会计英语词汇
常用会计英语词汇 基本词汇 A (1)account 账户,报表 A (2)accounting postulate 会计假设 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任概念 A (5)accountancy 会计职业 A (6)accountant 会计师 A (7)accounting 会计 A (8)agency cost 代理成本 A (9)accounting bases 会计基础 A (10)accounting manual 会计手册 A (11)accounting period 会计期间 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报酬率 A (14)accounting reference date 会计参照日 A (15)accounting reference period 会计参照期间 A (16)accrual concept 应计概念 A (17)accrual expenses 应计费用 A (18)acid test ratio 速动比率(酸性测试比率) A (19)acquisition 收购 A (20)acquisition accounting 收购会计 A (21)adjusting events 调整事项 A (22)administrative expenses 行政管理费 A (23)amortization 摊销 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量成本法 A (26)annual report and accounts 年度报告和报表 A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配账户 A (29)articles of association 公司章程细则 A (30)assets 资产 A (31)assets cover 资产担保 A (32)asset value per share 每股资产价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (36)audit 审计 A (37)audit report 审计报告 A (38)auditing standards 审计准则 A (39)authorized share capital 额定股本 A (40)available hours 可用小时 A (41)avoidable costs 可避免成本 B (42)back-to-back loan 易币贷款
新会计准则会计科目中英文对照表
资产类Assets 流动资产Current assets 货币资金Cash and cash equivalents 1001 现金Cash 1002 银行存款Cash in bank 1009 其他货币资金Other cash and cash equivalents '100901 外埠存款Other city Cash in bank '100902 银行本票Cashier's cheque '100903 银行汇票Bank draft '100904 信用卡Credit card '100905 信用证保证金L/C Guarantee deposits '100906 存出投资款Refundable deposits 1101 短期投资Short-term investments '110101 股票Short-term investments - stock '110102 债券Short-term investments - corporate bonds '110103 基金Short-term investments - corporate funds '110110 其他Short-term investments - other 1102 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable 1111 应收票据Note receivable 银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance
1121 应收股利Dividend receivable 1122 应收利息Interest receivable 1131 应收账款Account receivable 1133 其他应收款Other notes receivable 1141 坏账准备Bad debt reserves 1151 预付账款Advance money 1161 应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories 1201 物资采购Supplies purchasing 1211 原材料Raw materials 1221 包装物Wrappage 1231 低值易耗品Low-value consumption goods 1232 材料成本差异Materials cost variance 1241 自制半成品Semi-Finished goods 1243 库存商品Finished goods 1244 商品进销差价Differences between purchasing and selling price 1251 委托加工物资Work in process - outsourced 1261 委托代销商品Trust to and sell the goods on a commission basis 1271 受托代销商品Commissioned and sell the goods on a commission basis 1281 存货跌价准备Inventory falling price reserves 1291 分期收款发出商品Collect money and send out the goods by
会计术语中英对照
一、会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting 私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption 会计分期假设Time-period Assumption 资产Asset 负债Liability 业主权益Owner's Equity 收入Revenue 费用Expense 收益Income 亏损Loss 历史成本原则Cost Principle 收入实现原则Revenue Principle 配比原则Matching Principle 全面披露原则Full-disclosure (Reporting) Principle 客观性原则Objective Principle 一致性原则Consistent Principle 可比性原则Comparability Principle 重大性原则Materiality Principle 稳健性原则Conservatism Principle 权责发生制Accrual Basis 现金收付制Cash Basis 财务报告Financial Report 流动资产Current assets
会计术语中英文对照.docx
成本会计 直接人工成本差异（direct labor variance） 直接材料成本差异（direct material variance） 在产品计价（work-in-process costing） 联产品成本计算（joint products costing） 生产成本汇总程序（accumulation process of procluction cost） 制造费用差异（manufacturing expenses variance） 实际成本与估计成本（actual cost and estimated cost） 工资费用分配（salary costs allocation） 成本曲线（cost curve） 农业生产成本（agriculture production cost） 原始成本和重置成本（original cost and replacement cost） 工程施工成本 直接成本与间接成本（direct cost and indirect cost） 可控成本（controllable cost） 制造费用分配（manufacturing expenses allocation） 理论成本与应用成本（theory cost and practice cost） 辅助生产成本分配（auxiliary production cost allocation） 期间,费用 成本控制程序（procedure of cost control） 成本记录（cost entry, cost recorder cost agenda） 成本计算分批法（job costing method） 成本计算分步法 直接人工成本差异（direct labor variance） 成本控制方法（cost control method） 内河运输成本 生产费用要素（elements of production expenses） 历史成本与未来成本（historical cost and future cost） 可避免成本与不可避免成本（avoidable cost and unavoidable cost）成本计算期（cost period） 平均成本与个别成本（avorage cost and individual cost） 跨期摊提费用分配（inter-period expenses allocation） 计划成本（planned cost） 数量差异（quantity variance） 燃料费用分配（fuel expenses allocation） 定额成本控制制度（norm cost control system） 定额管理（management norm） 可递延成本与不可递延成本（deferrable cost and undeferrable cost）成本控制标准（standard of cost control） 副产品成本计算（by-product costing） 责任成本（responsibility cost） 生产损失核算（production loss accounting） 生产成本（production cost）
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
会计报表术语中英文对照
一、损益表INCOME STATEMENT Aggregate income statement 合并损益表 Operating Results 经营业绩 FINANCIAL HIGHLIGHTS 财务摘要 Gross revenues 总收入/毛收入 Net revenues 销售收入/净收入 Sales 销售额 Turnover 营业额 Cost of revenues 销售成本 Gross profit 毛利润 Gross margin 毛利率 Other income and gain 其他收入及利得 EBITDA 息、税、折旧、摊销前利润（EBITDA） EBITDA margin EBITDA率 EBITA 息、税、摊销前利润 EBIT 息税前利润/营业利润 Operating income（loss）营业利润/（亏损） Operating profit 营业利润 Operating margin 营业利润率 EBIT margin EBIT率（营业利润率） Profit before disposal of investments 出售投资前利润 Operating expenses: 营业费用： Research and development costs （R&D）研发费用 marketing expensesSelling expenses 销售费用 Cost of revenues 营业成本 Selling Cost 销售成本 Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用 Selling and distribution costs 营销费用/行销费用 General and administrative expenses 管理费用/一般及管理费用 Administrative expenses 管理费用 Operating income（loss）营业利润/（亏损） Profit from operating activities 营业利润/经营活动之利润 Finance costs 财务费用/财务成本 Financial result 财务费用 Finance income 财务收益 Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动 Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失Equity loss of affiliates 子公司权益损失 Government grant income 政府补助 Other (expense) / income 其他收入/（费用）
财务术语中英文对照大全
财务术语中英文对照大全，财务人必备！目录 一、会计与会计理论 二、会计循环 三、现金与应收账款 四、存货 五、长期投资 六、固定资产 七、无形资产 八、流动负债 九、长期负债 十、业主权益 十一、财务报表 十二、财务状况变动表 十三、财务报表分析 十四、合并财务报表 十五、物价变动中的会计计量 一、会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor
股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting 私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures
财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption 会计分期假设Time-period Assumption 资产Asset 负债Liability 业主权益Owner's Equity 收入Revenue 费用Expense 收益Income 亏损Loss 历史成本原则Cost Principle 收入实现原则Revenue Principle 配比原则Matching Principle 全面披露原则Full-disclosure (Reporting) Principle 客观性原则Objective Principle 一致性原则Consistent Principle 可比性原则Comparability Principle 重大性原则Materiality Principle 稳健性原则Conservatism Principle
会计科目中英文对照
完整英文版资产负债表、利润表及现金流量表来源：冯硕的日志 资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中：原材料Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets 流动资产合计Total current assets 长期投资：Long-term investment： 其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment *合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost 减：累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减：固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets 其中:土地使用权Including and use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理Including:Fixed assets repair 固定资产改良支出Improvement expenditure of fixed assets 其他长期资产Other long term assets
会计专业术语中英文对照参考
A (1)ABC 作业基础成本计算 A (2)absorbed overhead 已吸收制造费用 A (3)absorption costing 吸收成本计算 A (4)account 帐户,报表 A (5)accounting postulate 会计假设 A (6)accounting series release 会计公告文件 A (7)accounting valuation 会计计价 A (8)account sale 承销清单 A (9)accountability concept 经营责任概念 A (10)accountancy 会计职业 A (11)accountant 会计师 A (12)accounting 会计 A (13)agency cost 代理成本 A (14)accounting bases 会计基础 A (15)accounting manual 会计手册 A (16)accounting period 会计期间 A (17)accounting policies 会计方针 A (18)accounting rate of return 会计报酬率 A (19)accounting reference date 会计参照日 A (20)accounting reference period 会计参照期间A (21)accrual concept 应计概念 A (22)accrual expenses 应计费用
A (23)acid test ration 速动比率(酸性测试比率) A (24)acquisition 购置 A (25)acquisition accounting 收购会计 A (26)activity based accounting 作业基础成本计算A (27)adjusting events 调整事项 A (28)administrative expenses 行政管理费 A (29)advice note 发货通知 A (30)amortization 摊销 A (31)analytical review 分析性检查 A (32)annual equivalent cost 年度等量成本法 A (33)annual report and accounts 年度报告和报表A (34)appraisal cost 检验成本 A (35)appropriation account 盈余分配帐户 A (36)articles of association 公司章程细则 A (37)assets 资产 A (38)assets cover 资产保障 A (39)asset value per share 每股资产价值 A (40)associated company 联营公司 A (41)attainable standard 可达标准 A (42)attributable profit 可归属利润 A (43)audit 审计 A (44)audit report 审计报告
国际会计科目对照表(中英)
精心整理 ccount?帐户 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?External?users?外部使用者? Financial?accounting?财务会计? Financial?Accounting?Standards?Board?财务会计准则委员会? Financial?forecast?财务预测? Generally?accepted?accounting?principles?公认会计原则? General-purpose?information?通用目的信息 Government?Accounting?Office?政府会计办公室? ? Management?accounting?管理会计? Return?of?investment?投资回报? Return?on?investment?投资报酬? Securities?and?Exchange?Commission?证券交易委员会?
Statement?of?cash?flow?现金流量表? Statement?of?financial?position?财务状况表? Tax?accounting?税务会计? Accounting?equation?会计等式? Assets? Creditor? Deflation? Disclosure?批露? Expenses?费用? Financial?statement?财务报表? Financial?activities?筹资活动? Going-concern?assumption?持续经营假设Inflation?通货膨涨? Investing?activities?投资活动? Liabilities?负债? Solvency?清偿能力? Stable-dollar?assumption?稳定货币假设? Stockholders?股东? Stockholders?equity?股东权益?
会计词汇中英文对照表
会计词汇中英文对照表acceptance 承兑 account 账户 accountant 会计员 accounting 会计 accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整 administration expense 管理费用advances 预付 advertising expense 广告费agency 代理 agent 代理人 agreement 契约 allotments 分配数 allowance 津贴 amalgamation 合并 amortization 摊销 amortized cost 应摊成本
annuities 年金 applied cost 已分配成本 applied expense 已分配费用 applied manufacturing expense 己分配制造费用apportioned charge 摊派费用 appreciation 涨价 article of association 公司章程 assessment 课税 assets 资产 attorney fee 律师费 audit 审计 auditor 审计员 average 平均数 average cost 平均成本 bad debt 坏账 balance 余额 balance sheet 资产负债表 bank account 银行账户 bank balance 银行结存 bank charge 银行手续费 bank deposit 银行存款
会计术语中英对照
会计术语中英对照 Document number：NOCG-YUNOO-BUYTT-UU986-1986UT
一、会计与会计理论 会计accounting 决策人DecisionMaker 投资人Investor 股东Shareholder 债权人Creditor 财务会计FinancialAccounting 管理会计ManagementAccounting 成本会计CostAccounting 私业会计PrivateAccounting 公众会计PublicAccounting 注册会计师CPACertifiedPublicAccountant 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AccountingObjectives 会计假设AccountingAssumptions 会计要素AccountingElements 会计原则AccountingPrinciples 会计实务过程AccountingProcedures 财务报表FinancialStatements 财务分析FinancialAnalysis 会计主体假设Separate-entityAssumption 货币计量假设Unit-of-measureAssumption 持续经营假设Continuity(Going-concern)Assumption 会计分期假设Time-periodAssumption 资产Asset 负债Liability 业主权益Owner'sEquity 收入Revenue 费用Expense 收益Income 亏损Loss 历史成本原则CostPrinciple
会计科目中英对照表
资产Assets 流动资产Current assets 货币资金Cash at bank and on hand 交易性金融资产Financial assets held for trading 应收票据Notes receivable 应收账款Accounts receivable 预付款项Advances to suppliers 应收利息Interest receivable 应收股利Dividends receivable 其他应收款Other receivables 存货Inventories 一年内到期的非流动Current portion of non-current assets
资产 其他流动资产Other current assets 流动资产合计Total current assets 非流动资产Non-current assets 可供出售金融资产Available-for-sale financial assets 持有至到期投资Held-to-maturity investments 长期应收款Long-term receivables 长期股权投资Long-term equity investments 投资性房地产Investment properties 固定资产Fixed assets 在建工程Construction in progress 工程物资Construction materials
固定资产清理Fixed assets pending for disposal 生产性生物资产Bearer biological assets 油气资产Oil and gas assets 无形资产Intangible assets 开发支出Development costs 商誉Goodwill 长期待摊费用Long-term prepaid expenses 递延所得税资产Deferred tax assets 其他非流动资产Other non-current assets 非流动资产合计Total non-current assets 资产总计Total assets