会计英汉词典(O-T)
会计专业英语词汇学习翻译
accountant genaral 会计主任 account balancde 结平的帐户 account bill 帐单 account books 帐 account classification 帐户分类 account current 往来帐 account form of balance sheet 帐户式资产负债表 account form of profit and loss statement 帐户式损益表 account payable 应付帐款 account receivable 应收帐款 account of payments ⽀出表 account of receipts 收⼊表 account title 帐户名称，会计科⽬ accounting year 或financial year 会计年度 accounts payable ledger 应付款分类帐 Accounting period（会计期间） are related to specific time periods ,typically one year（通常是⼀年) 资产负债表：balance sheet 可以不⼤写b 利润表： income statements (or statements of income) 利润分配表：retained earnings 现⾦流量表：cash flows1、部门的称谓 市场部Marketing 销售部 Sales Department （也有其它讲法，如宝洁公司销售部叫客户⽣意发展部CBD） 客户服务 Customer Service ，例如客服员叫CSR，R for representative ⼈事部 Human Resource ⾏政部 Admin. 财务部 Finance & Accounting 产品供应 Product Supply，例如产品调度员叫 P S Planner2、⼈员的称谓 助理 Assistant 秘书 secretary 前台接待⼩姐 Receptionist ⽂员 clerk ，如会计⽂员为Accounting Clerk 主任 supervisor 经理 Manager 总经理 GM，General Manager ⼊场费admission 运费freight ⼩费tip 学费tuition 价格，代价charge 制造费⽤ Manufacturing overhead 材料费 Materials 管理⼈员⼯资 Executive Salaries 奖⾦ Wages 退职⾦ Retirement allowance 补贴 Bonus 外保劳务费 Outsourcing fee 福利费 Employee benefits/welfare 会议费 Coferemce 加班餐费 Special duties 市内交通费 Business traveling 通讯费 Correspondence 电话费 Correspondence ⽔电取暖费 Water and Steam 税费 Taxes and dues 租赁费 Rent 管理费 Maintenance 车辆维护费 Vehicles maintenance 油料费 Vehicles maintenance 培训费 Education and training 接待费 Entertainment 图书、印刷费 Books and printing 运费 Transpotation 保险费 Insurance premium ⽀付⼿续费 Commission 杂费 Sundry charges 折旧费 Depreciation expense 机物料消耗 Article of consumption 劳动保护费 Labor protection fees 总监Director 总会计师 Finance Controller ⾼级 Senior 如⾼级经理为 Senior Manager 营业费⽤ Operating expenses 代销⼿续费 Consignment commission charge 运杂费 Transpotation 保险费 Insurance premium 展览费 Exhibition fees ⼴告费 Advertising fees 管理费⽤ Adminisstrative expenses 职⼯⼯资 Staff Salaries 修理费 Repair charge 低值易耗摊销 Article of consumption 办公费 Office allowance 差旅费 Travelling expense ⼯会经费 Labour union expenditure 研究与开发费 Research and development expense 福利费 Employee benefits/welfare 职⼯教育经费 Personnel education 待业保险费 Unemployment insurance 劳动保险费 Labour insurance 医疗保险费 Medical insurance 会议费 Coferemce 聘请中介机构费 Intermediary organs 咨询费 Consult fees 诉讼费 Legal cost 业务招待费 Business entertainment 技术转让费 Technology transfer fees 矿产资源补偿费 Mineral resources compensation fees 排污费 Pollution discharge fees 房产税 Housing property tax 车船使⽤税 Vehicle and vessel usage license plate tax(VVULPT) ⼟地使⽤税 Tenure tax 印花税 Stamp tax 财务费⽤ Finance charge 利息⽀出 Interest exchange 汇兑损失 Foreign exchange loss 各项⼿续费 Charge for trouble 各项专门借款费⽤ Special-borrowing cost 帐⽬名词⼀、资产类 Assets 流动资产 Current assets 货币资⾦ Cash and cash equivalents 现⾦ Cash 银⾏存款 Cash in bank 其他货币资⾦ Other cash and cash equivalents 外埠存款 Other city Cash in bank 银⾏本票 Cashier''s cheque 银⾏汇票 Bank draft 信⽤卡 Credit card 信⽤证保证⾦ L/C Guarantee deposits 存出投资款 Refundable deposits 短期投资 Short-term investments 股票 Short-term investments - stock 债券 Short-term investments - corporate bonds 基⾦ Short-term investments - corporate funds 其他 Short-term investments - other 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable 应收票据 Note receivable 银⾏承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 其他应收款 Other notes receivable 坏账准备 Bad debt reserves 预付账款 Advance money 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories 物资采购 Supplies purchasing 原材料 Raw materials 包装物 Wrappage 低值易耗品 Low-value consumption goods 材料成本差异 Materials cost variance ⾃制半成品 Semi-Finished goods 库存商品 Finished goods 商品进销差价 Differences between purchasing and selling price 委托加⼯物资 Work in process - outsourced 委托代销商品 Trust to and sell the goods on a commission basis 受托代销商品 Commissioned and sell the goods on a commission basis 存货跌价准备 Inventory falling price reserves 分期收款发出商品 Collect money and send out the goods by stages 待摊费⽤ Deferred and prepaid expenses 长期投资 Long-term investment 长期股权投资 Long-term investment on stocks 股票投资 Investment on stocks 其他股权投资 Other investment on stocks 长期债权投资 Long-term investment on bonds 债券投资 Investment on bonds 其他债权投资 Other investment on bonds 长期投资减值准备 Long-term investments depreciation reserves 股权投资减值准备 Stock rights investment depreciation reserves 债权投资减值准备 Bcreditor''s rights investment depreciation reserves 委托贷款 Entrust loans 本⾦ Principal 利息 Interest 减值准备 Depreciation reserves 固定资产 Fixed assets 房屋 Building 建筑物 Structure 机器设备 Machinery equipment 运输设备 Transportation facilities ⼯具器具 Instruments and implement 累计折旧 Accumulated depreciation 固定资产减值准备 Fixed assets depreciation reserves 房屋、建筑物减值准备 Building/structure depreciation reserves 机器设备减值准备 Machinery equipment depreciation reserves ⼯程物资 Project goods and material 专⽤材料 Special-purpose material 专⽤设备 Special-purpose equipment 预付⼤型设备款 Prepayments for equipment 为⽣产准备的⼯具及器具 Preparative instruments and implement for fabricate 在建⼯程 Construction-in-process 安装⼯程 Erection works 在安装设备 Erecting equipment-in-process 技术改造⼯程 Technical innovation project ⼤修理⼯程 General overhaul project 在建⼯程减值准备 Construction-in-process depreciation reserves 固定资产清理 Liquidation of fixed assets ⽆形资产 Intangible assets 专利权 Patents ⾮专利技术 Non-Patents 商标权 Trademarks, Trade names 著作权 Copyrights ⼟地使⽤权 Tenure 商誉 Goodwill ⽆形资产减值准备 Intangible Assets depreciation reserves 专利权减值准备 Patent rights depreciation reserves 商标权减值准备 trademark rights depreciation reserves 未确认融资费⽤ Unacknowledged financial charges 待处理财产损溢 Wait deal assets loss or income 待处理财产损溢 Wait deal assets loss or income 待处理流动资产损溢 Wait deal intangible assets loss or income 待处理固定资产损溢 Wait deal fixed assets loss or income⼆、负债类 Liability 短期负债 Current liability 短期借款 Short-term borrowing 应付票据 Notes payable 银⾏承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 应付账款 Account payable 预收账款 Deposit received 代销商品款 Proxy sale goods revenue 应付⼯资 Accrued wages 应付福利费 Accrued welfarism 应付股利 Dividends payable 应交税⾦ Tax payable 应交增值税 value added tax payable 进项税额 Withholdings on VAT 已交税⾦ Paying tax 转出未交增值税 Unpaid VAT changeover 减免税款 Tax deduction 销项税额 Substituted money on VAT 出⼝退税 Tax reimbursement for export 进项税额转出 Changeover withnoldings on VAT 出⼝抵减内销产品应纳税额 Export deduct domestic sales goods tax 转出多交增值税 Overpaid VAT changeover 未交增值税 Unpaid VAT 应交营业税 Business tax payable 应交消费税 Consumption tax payable 应交资源税 Resources tax payable 应交所得税 Income tax payable 应交⼟地增值税 Increment tax on land value payable 应交城市维护建设税 Tax for maintaining and building cities payable 应交房产税 Housing property tax payable 应交⼟地使⽤税 Tenure tax payable 应交车船使⽤税 Vehicle and vessel usage license plate tax(VVULPT) payable 应交个⼈所得税 Personal income tax payable 其他应交款 Other fund in conformity with paying 其他应付款 Other payables 预提费⽤ Drawing expense in advance 其他负债 Other liabilities 待转资产价值 Pending changerover assets value 预计负债 Anticipation liabilities 长期负债 Long-term Liabilities 长期借款 Long-term loans ⼀年内到期的长期借款 Long-term loans due within one year ⼀年后到期的长期借款 Long-term loans due over one year 应付债券 Bonds payable 债券⾯值 Face value, Par value 债券溢价 Premium on bonds 债券折价 Discount on bonds 应计利息 Accrued interest 长期应付款 Long-term account payable 应付融资租赁款 Accrued financial lease outlay ⼀年内到期的长期应付 Long-term account payable due within one year ⼀年后到期的长期应付 Long-term account payable over one year 专项应付款 Special payable ⼀年内到期的专项应付 Long-term special payable due within one year ⼀年后到期的专项应付 Long-term special payable over one year 递延税款 Deferral taxes三、所有者权益类 OWNERS'' EQUITY 资本 Capita 实收资本(或股本) Paid-up capital(or stock) 实收资本 Paicl-up capital 实收股本 Paid-up stock 已归还投资 Investment Returned 公积 资本公积 Capital reserve 资本(或股本)溢价 Cpital(or Stock) premium 接受捐赠⾮现⾦资产准备 Receive non-cash donate reserve 股权投资准备 Stock right investment reserves 拨款转⼊ Allocate sums changeover in 外币资本折算差额 Foreign currency capital 其他资本公积 Other capital reserve 盈余公积 Surplus reserves 法定盈余公积 Legal surplus 任意盈余公积 Free surplus reserves 法定公益⾦ Legal public welfare fund 储备基⾦ Reserve fund 企业发展基⾦ Enterprise expension fund 利润归还投资 Profits capitalizad on return of investment 利润 Profits 本年利润 Current year profits 利润分配 Profit distribution 其他转⼊ Other chengeover in 提取法定盈余公积 Withdrawal legal surplus 提取法定公益⾦ Withdrawal legal public welfare funds 提取储备基⾦ Withdrawal reserve fund 提取企业发展基⾦ Withdrawal reserve for business expansion 提取职⼯奖励及福利基⾦ Withdrawal staff and workers'' bonus and welfare fund 利润归还投资 Profits capitalizad on return of investment 应付优先股股利 Preferred Stock dividends payable 提取任意盈余公积 Withdrawal other common accumulation fund 应付普通股股利 Common Stock dividends payable 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock) 未分配利润 Undistributed profit四、成本类 Cost ⽣产成本 Cost of manufacture 基本⽣产成本 Base cost of manufacture 辅助⽣产成本 Auxiliary cost of manufacture 制造费⽤ Manufacturing overhead 材料费 Materials 管理⼈员⼯资 Executive Salaries 奖⾦ Wages 退职⾦ Retirement allowance 补贴 Bonus 外保劳务费 Outsourcing fee 福利费 Employee benefits/welfare 会议费 Coferemce 加班餐费 Special duties 市内交通费 Business traveling 通讯费 Correspondence 电话费 Correspondence ⽔电取暖费 Water and Steam 税费 Taxes and dues 租赁费 Rent 管理费 Maintenance 车辆维护费 Vehicles maintenance 油料费 Vehicles maintenance 培训费 Education and training 接待费 Entertainment 图书、印刷费 Books and printing 运费 Transpotation 保险费 Insurance premium ⽀付⼿续费 Commission 杂费 Sundry charges 折旧费 Depreciation expense 机物料消耗 Article of consumption 劳动保护费 Labor protection fees 季节性停⼯损失 Loss on seasonality cessation 劳务成本 Service costs五、损益类 Profit and loss 收⼊ Income 业务收⼊ OPERATING INCOME 主营业务收⼊ Prime operating revenue 产品销售收⼊ Sales revenue 服务收⼊ Service revenue 其他业务收⼊ Other operating revenue 材料销售 Sales materials 代购代售 包装物出租 Wrappage lease 出让资产使⽤权收⼊ Remise right of assets revenue 返还所得税 Reimbursement of income tax 其他收⼊ Other revenue 投资收益 Investment income 短期投资收益 Current investment income 长期投资收益 Long-term investment income 计提的委托贷款减值准备 Withdrawal of entrust loans reserves 补贴收⼊ Subsidize revenue 国家扶持补贴收⼊ Subsidize revenue from country 其他补贴收⼊ Other subsidize revenue 营业外收⼊ NON-OPERATING INCOME ⾮货币性交易收益 Non-cash deal income 现⾦溢余 Cash overage 处置固定资产净收益 Net income on disposal of fixed assets 出售⽆形资产收益 Income on sales of intangible assets 固定资产盘盈 Fixed assets inventory profit 罚款净收⼊ Net amercement income ⽀出 Outlay 业务⽀出 Revenue charges 主营业务成本 Operating costs 产品销售成本 Cost of goods sold 服务成本 Cost of service 主营业务税⾦及附加 Tax and associate charge 营业税 Sales tax 消费税 Consumption tax 城市维护建设税 Tax for maintaining and building cities 资源税 Resources tax ⼟地增值税 Increment tax on land value 5405 其他业务⽀出 Other business expense 销售其他材料成本 Other cost of material sale 其他劳务成本 Other cost of service 其他业务税⾦及附加费 Other tax and associate charge 费⽤ Expenses 营业费⽤ Operating expenses 代销⼿续费 Consignment commission charge 运杂费 Transpotation 保险费 Insurance premium 展览费 Exhibition fees ⼴告费 Advertising fees 管理费⽤ Adminisstrative expenses 职⼯⼯资 Staff Salaries 修理费 Repair charge 低值易耗摊销 Article of consumption 办公费 Office allowance 差旅费 Travelling expense ⼯会经费 Labour union expenditure 研究与开发费 Research and development expense 福利费 Employee benefits/welfare 职⼯教育经费 Personnel education 待业保险费 Unemployment insurance 劳动保险费 Labour insurance 医疗保险费 Medical insurance 会议费 Coferemce 聘请中介机构费 Intermediary organs 咨询费 Consult fees 诉讼费 Legal cost 业务招待费 Business entertainment 技术转让费 Technology transfer fees 矿产资源补偿费 Mineral resources compensation fees 排污费 Pollution discharge fees 房产税 Housing property tax 车船使⽤税 Vehicle and vessel usage license plate tax(VVULPT) ⼟地使⽤税 Tenure tax 印花税 Stamp tax 财务费⽤ Finance charge 利息⽀出 Interest exchange 汇兑损失 Foreign exchange loss 各项⼿续费 Charge for trouble 各项专门借款费⽤ Special-borrowing cost 营业外⽀出 Nonbusiness expenditure 捐赠⽀出 Donation outlay 减值准备⾦ Depreciation reserves ⾮常损失 Extraordinary loss 处理固定资产净损失 Net loss on disposal of fixed assets。
完整版会计术语中英文对照
本钱会计直接人工本钱差异( direct labor variance )直接材料本钱差异( direct material variance )在产品计价(work-in-process costing )联产品本钱计算(joint products costing )生产本钱汇总程序( accumulation process of production cost )制造费用差异( manufacturing expenses variance )实际本钱与估计本钱( actual cost and estimated cost)工资费用分配(salary costs allocation)本钱曲线(cost curve )农业生产本钱( agriculture production cost)原始本钱和重置本钱 ( original cost and replacement cost)工程施工本钱直接本钱与间接本钱(direct cost and indirect cost)可控本钱(controllable cost)制造费用分配 ( manufacturing expenses allocation )理论本钱与应用本钱t theory cost and practice cost )辅助生产本钱分配 ( auxiliary production cost allocation )期间,费用本钱限制程序( procedure of cost control)本钱记录(cost entry, cost recorder cost agenda)本钱计算分批法(job costing method )本钱计算分步法直接人工本钱差异( direct labor variance )本钱限制方法(cost control method )内河运输本钱生产费用要素( elements of production expenses )历史本钱与未来本钱(historical cost and future cost )可预防本钱与不可预防本钱(avoidable cost and unavoidable cost)本钱计算期(cost period)平均本钱与个另1J本钱( avorage cost and individual cost)跨期摊提费用分配 (inter-period expenses allocation)计戈U本钱(planned cost)数量差异(quantity variance )燃料费用分配(fuel expenses allocation)定额本钱限制制度( norm cost control system )定额治理(management norm )可递延本钱与不可递延本钱(deferrable cost and undeferrable cost)本钱限制标准( standard of cost control)副产品本钱计算(by-product costing )责任本钱(responsibility cost)生产损失核算( production loss accounting )生产本钱(production cost)预计本钱(predicted cost)本钱结构(cost structure)房地产开发本钱主要本钱与力□工本钱(prime costs and processing costs) 决策本钱(cost of decision making )本钱计算品种法 ( category costing method)在产品本钱( work-in-process cost)工厂本钱(factory cost)本钱考核(cost assess )制造费用(manufactruing expenses )动力费用分配 ( power expenses allocation)趋势分析法t trend analysis approach)本钱计算简单法( simple costing method )责任本钱层次(levels of responsibility cost )比照分析法 (comparative analysis approach)约当产量比例法(equivalent units method )原始记录 (original record )可比产品本钱分析 (general product cost analysis )本钱计算方法(costing method)本钱计算对象 ( costing objective )本钱计算单位(costing unit)本钱方案完成情况分析本钱计戈U治理体系( planned management system of cost ) 本钱方案(cost plan)本钱会计(cost accounting)本钱核算原贝U ( principle of costing )本钱核算程序( cost accounting qrocedures)本钱核算本钱(costing account )本钱核算(costing)本钱归集(cost accumulation)本钱治理(cost management)本钱分析(cost analysis)本钱分配(ocst allocation )本钱分类账(cost ledger)本钱分类(cost classifiction )本钱费用界限本钱调整(cost adjustment )本钱差异(cost variance )本钱报告(costing report)本钱(cost)车间本钱(workshop cost)厂内经济核算制(internal business accounting system)厂内结算价格(internal settlement prices)产品寿命周期本钱(product life cycle cost )产品本钱工程( cost items of product)产品本钱技术经济分析产品本钱计戈U ( the plan of product costs)产品本钱(product cost)初级会计汇总原始凭证 (cumulative source document)7匚总W己账凭证核算形式( 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)戈U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)计价比照账户(matching accounts)记账方法(bookkeeping methods)t己账规贝U ( recording rules)记账凭证(voucher)记账凭证核算形式( Bookkeeping proced ureusing vouchers )t己账凭证?匚总、表核算形式( bookkeeping procedure using categorized account summary ) 简单分录(simple entry)结算账户(settlement accounts)结账(closing account)结账分录(closing entry )借贷t己账法(debit-credit bookkeeping )通用日记账核算形式( bookkeeping procedure using general journal )夕卜来原始凭证 ( source document from outside )现金日记账(cash journal )虚账户(nominal accounts)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t 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)附力口账户(adjunct accounts )付款凭证(payment voucher)分类账簿(ledger)中级会计fixed assets利润总额利益分配(profit distribution )应计费用(accrued expense)商标权t trademarks and tradenames)全部履行法净禾i］润(net income)应付利润(profit payable )未分配利润收益债券(income bonds )货币资金禾U息资本化 (capitalization of interests )公益金工程物资预付账款(advance to supplier)其他应收款(other receivables)现金(cash)预收账款公司债券发行( corporate bond floatation )应付工资(wages payable)实收资本(paid-in capital )盈余公积(surplus reserves)治理费用土地使用权股禾(dividend )应交税金(taxes payable)流动资金负商誉(negative goodwill )费用确实认 (recognition of expense)短期投资(temporary investment)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［旧］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 )标准本钱法(standard costing )变动本钱法(variable costing )比例履行法包装物版权(copyrights)高级会计期货交易市场( 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)内音B往来(transactions between home office and branches)合伙企业(partnership enterprise)合并资产负债表(consolidated balance sheet)合并主体的所彳#税会计 (accounting for income taxes of consolidated entities )(美)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)购置法(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(intraperiod tax allocation )(美)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t the fund theory)功能性货币(functional currency )(美)汇兑损益(exchange gains or losses)合并财务状况变动表(consolidated statement of changes in financial poition )合并财务状况变动表 (consolidated statement of changes in financial poition )换算损益t translation gains or losses )举债经营收购(Leveraged buyouts,简称LBC )(美)母公司持股比例变动 (change in ownership percentage held by parent)交互分配法 (reciprocal allocation approach )(美)货币项(monetary items)合伙清算(partnership liquidation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 )t己账?匚率(recording rate)横向合并(horizontal integration )合并前股禾 1 ( 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 )会计禾U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t 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 )个人所得税(personal income tax)个人财务报表 ( personal financial state-ments)(美)改组计戈U ( reorganization plan)(美)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)贝占水(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房地产本钱(cost of real setate)房地产(real estate)多种汇率法(multiply exchange rate )对境夕卜实体白净投资(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(accounting for pension plan )(美)退休金给付义务( pension benefit obligations )(美)夕卜币 (foreign currency )夕卜币业务(foreign currency transaction )吸收合并(merger)物价变动会计( accounting for price changes)无偿债水平(insokency)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)夕卜汇期货交易 (foreign exchange frtrues transaction )下推会计(push-down accounting )(美)先折算后调整法(translation-remeasurement method)现行本钱 /稳值货币会计 ( current cost/general purchasing power accountin ) 现行本钱(crurent cost)现行本钱会计( 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)彳行生金融工具(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t the proprietorship theory )一般物价水准会计( general price level accounting )——般购置力单位 ( units of general purchasing power)招股说明书(prospectus)中间汇率(middle rate)中期报告(interim reporting )重置本钱(replacement cost)转租赁(sublease^准改组(quasi-reorbganization)(美)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)本钱回收法(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)本钱法(cost method)财产信托会计f fiduciary accounting )(美)财产税(property tax)局局部摊法(partial allocation )不合并子公司(unconsolidated subsidiaries)最低退休金负债(minimum liability )(美)租赁(leases租金(rents)企业会计企业财务(business finance)期权市场(option market)期货市场(future market)可转让定期存单市场(negotiable CDmarket)货币市场(money market)黄金市场(gold market)国有独资公司股份 ( company limited by shares )股份两合公司(limited pactnership )公司(company)二级市场(security secondary market)独资企业(sole proprietorship )店头市场(over-the -counter-market)承兑市场(acceptance market)拆借市场(lending market)财务制度(financial regulations )财务政策(financial policy )财务预测(financial forecast)财务限制(financial control )金融市场(financial market)财务决策(financial decision )财务监督(financial cupervision )财务计戈U ( financial planning )财务活动(financial activities )财务治理组织( organization of financial management )一级市场(security primary market )无限责任公司 ( company of unlimited liability )夕卜汇市场(foreign exchange market)贝占现市场(dixcount market)企业组织形式(forms of enterprise organization )政府会计企业财务(business finance)期权市场(option market)期货市场(future market)可转让定期存单市场(negotiable CDmarket)货币市场(money market)黄金市场(gold market)国有独资公司股份 ( company limited by shares )股份两合公司(limited pactnership )公司(company)二级市场(security secondary market)独资企业(sole proprietorship )店头市场(over-the -counter-market)承兑市场(acceptance market)拆借市场(lending market)财务制度(financial regulations )财务政策(financial policy )财务预测(financial forecast)财务限制(financial control )金融市场(financial market)财务决策(financial decision )财务监督(financial cupervision )财务计戈U ( financial planning )财务活动(financial activities )财务治理组织( organization of financial management )一级市场(security primary market )无限责任公司 ( company of unlimited liability )夕卜汇市场(foreign exchange market)贝占现市场(dixcount market)企业组织形式(forms of enterprise organization )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 )事业单位对夕卜投资 ( 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 )科学事业单位本钱费用治理( 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)高等学校预算治理方式( budget management method of colleges and universities)高等学校收入( colleges and universities revenues)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 )dsa治理会计政治风险(political risk )再开票中央(reinvoicing center)现代治理会计专方法( special methods of modern management accounting) 现代治理会计( modern management accounting)提前与延期支付(Leads and Lags)特许权使用治理费(fees and royalties )跨国资本本钱的计算 ( the cost of capital for foreign lnuertments )跨国运转资本会计( multinational working capital management ) 跨国经营企业业绩评价( multinational performance evaluation ) 经济风险治理(managing economic exposure )交易风险治理( managing transaction exposure) 换算风险治理( managing translation exposure) 国际投资决策会计( foreign project appraisal )国际治理会计(international management)国际存货治理(international inventory management )股利转移 (dividend Remittances )公司内部贷款(intercompany loans)冻结资金转移(repatriating blocked funds )冻结资金保值( maintaining the value of blocked funds ) 调整后的净现值(adjusted net present value)。
会计词典(中英文对照)
a basket of currencies一揽子货币，一篮子货币A/C payee only只可转帐abacus算盘abandoned property废弃财产abandoned property option财产废弃选择权abandonment charge报废支出，废弃费用abandonment option放弃选择权abandonment value 废弃价值abatement claim减价要求ABC inventory systemABC存货制度ability to bear criterion承受能力，承受能力标准abnormal cost 非正常成本abnormaldepreciation非正常折旧abnormal exchange非正常交易，非正常行市abnormal gain非正常收益abnormal item例外项目,特殊项目,非正常项目abnormal loss非正常损失abnormal profit非正常利润abnormal rate ofreturn非正常投资回报率abnormal return非正常报酬abnormal risk非正常风险abnormal spoilage非正常毁损abnormal waste非正常损耗above par高于面值above-the—line经常项目,线上项目[损益表]above-the-lineexpenditure经常项目支出，线上项目支出[损益表］above—the—linereceipt经常预算收入,线上项目收入［损益表］absence rate缺勤率absenteeism rate缺勤率absoluteacceptance无条件承兑absoluteassignment无条件转让absolute bond无附加条件债券absolute contract无附加条件合同absolute cover绝对保险范围absolute discharge无条件豁免，无条件解除债务absoluteendorsement无条件背书absolute error绝对误差absolute fixed cost固定成本，绝对固定成本absolute fixed pegsystem绝对联系汇率制absoluteinheritance绝对继承权absolute liability绝对赔偿责任absolute ownership绝对所有权absolute par固定票面价,不变票面价absolute quota绝对配额absolutesubscription确定条件的募集absolute title绝对产权absolute total loss实际全损absolute value error绝对值误差absorbed burden已分配费用,已分摊费用absorbed cost已吸收成本，已分摊成本absorbed expense已分配费用,已分摊费用absorbedoverheads已分配经常费用,已分摊经常费用absorption分配,分摊，吸收absorption account分摊账户，计价账户absorption costing分摊成本法，吸收成本法absorption pricing分摊法定价absorption rate分配率,分摊率，吸收率abstract of account账户概要,账户摘要abstract of posting过账分录表abstract of title产权证明,产权说明书abstracts概要，摘要accelerated debtmaturity提前还债期限acceleratingpremium累进奖金acceptability test可接受性测试acceptable auditrisk可接受审计风险acceptable qualitylevel可接受质量水平acceptance承兑,认付acceptancepayable应付承兑票据acceptanceagreement承兑契约acceptance andguarantee承诺与保证acceptance bank承兑银行acceptance byintervention参与承兑，参加承兑acceptancecertificate验收证明acceptance charge承兑费1acceptance commission承兑手续费,承兑佣金acceptance condition承兑条件acceptance credit 承兑信用acceptance declaration承兑申报单acceptance fee承兑手续费acceptance for honour代承兑,信用担保承兑acceptance house 承兑银行，承兑所acceptance in blank 空白承兑acceptance inspection验收acceptance letter of credit承兑信用证acceptance line银行承兑限额acceptance market 票据市场，票据贴现市场acceptancematurity承兑票据到期日acceptancematurity record承兑汇票到期记录acceptance ofengagement接受委托acceptance period承付期acceptancereceivable应收承兑票据acceptance register承兑票据登记簿acceptance testing验收测试，验收检查accepted bill已承兑汇票accepted bond已承兑债券accepted draft已承兑汇票accepting bank承兑银行accepting house承兑机构，承兑银行accepting rate ofexchange外汇承兑率acceptor承兑人[银行],接受人［契约］access存取access capability存取能力access control存取控制access controlverification存取控制验证access cycle存取周期access routine存取程序access value存取值accession财产自然增益accession tax财产增益税accessor存取器accessory contract附带合同，附带合约accessory product副产品accessory risk附加险accident and healthplan意外和健康保障计划accident deathbenefit意外死亡赔偿金，工伤死亡抚恤金accident insurance意外事故险,意外险accommodatingbank通融银行accommodationallowance住宿津贴accommodation bill通融票据accommodationdraft通融汇票accommodationendorsement通融背书accommodationendorser通融票据背书人accommodationkite空头支票，欠单accommodationnote通融票据accommodationparties通融票据关系人accommodationpurchase优惠采购accommodationrisk通融险accommodator资金融通者,贷款人accord andsatisfaction和解和清偿，应允和清偿account账户，会计科目account analysis账户分析account analysisapproach账户分析法account balance账户余额account chart会计科目表accountclassification账户分类account closingmethod账结法account closingprocedure结账程序，结账手续account code账户编号,会计科目编号account days放账日期account distribution账户分配account due到期账款account executive客户主管account flow chart账户流程图account form账户格式,账户式account formbalance sheet账户式资产负债表account in arrear积欠账目account in dispute有争议账目account in transit未达账项，在途账account in trust信托账户account note会计科目单，账目单account number账号,账户编号2account of the exchequer国库账account paid付讫account payable master file应付账款主档案account payee收款人账户account receivable programme收账程序account sales承销清单,销售清单account settled结算，已结清账目account title会计科目,账户名称account transfer转账科目account transfer memo转账通知单accountability经管责任，问责性accountability approach经管责任观，受托责任观accountability unit 责任单位accountable person责任人accountancy会计学,会计业务accountancyservice会计事务,会计服务accountant会计人员,会计师accountant general总会计师，会计长accountant incharge会计主管，主办会计accountant'scertificate会计师证明书accountant's fee会计师费accountant’shandbook会计师手册accountant’s report会计师报告accountant’sresponsibility会计师职责accounting会计accounting activity会计工作，会计业务accountingadjustment账务调整accounting affairs会计事务accountingalternatives备选会计方法accountingapproach会计方法accounting archives会计档案accountingassumption会计假设accounting base会计基础accounting basedon shift分班核算accounting basedon task单项任务核算accounting beta会计贝他系数,会计β系数accounting book会计账簿，会计账册accounting bycounter柜组核算accounting centre核算中心accountingchanges会计变更accounting check会计检查,会计稽核，会计校验accounting choice会计选择accounting clerk记账员,会计员accounting code会计法规，会计条例accounting concept会计概念,会计观念accountingconsultancy会计咨询accounting control会计控制,会计管理accountingconvention会计惯例accounting cost会计成本,会计费用accounting criteria会计标准accounting cycle会计循环accounting data会计资料accounting decision会计决策accountingdepartment会计部,会计处,会计科accountingdisclosure会计披露,会计揭示accounting displayboard核算牌,核算板accounting division会计部门accounting doctrine会计学说,会计信条accountingdocument会计凭证，会计文件accounting element会计要素accounting entity会计实体，会计主体,会计单位accounting entry会计分录accountingequation会计等式accounting error会计差错accountingestimate会计估计accounting ethics会计职业道德,会计专业道德accounting event会计事项accountingevidence会计凭证accountingevolution会计演进，会计演变accountingexpertise会计专长accounting field会计界，会计领域accounting file会计档案accounting firm会计师事务所,会计公司accounting forincome tax所得税会计accounting forinventory存货会计accounting for jointventure合资企业会计，合营会计3accounting for merger合并会计accounting formula 会计公式accounting function 会计职能，会计功能accounting glossary 会计词汇accounting graph会计图表,核算图表accounting guidelines会计指南,会计指引accounting historiography会计学史,会计史accounting income 会计收益,账面收益accounting indices 会计指标，核算指标accounting information会计信息，会计资讯accounting item账项，账目accounting language会计语言accounting law会计法accounting legislation会计立法accountingliterature会计文献，会计学文献accounting loss会计损失accounting manual会计手册,会计工作守则accountingmeasurement会计计量accountingmechanism会计机制accounting method会计方法accounting model会计模式accountingobjective会计目标accounting officer会计主任,会计主管accountingorganisation会计组织accounting period会计期间，会计报告期accountingpersonnel会计人员accountingphilosophy会计哲学accounting policy会计政策accounting policychange会计政策变更accountingpostulate会计假设,会计假定accounting practice会计实务,会计惯例,会计师事务所accountingprinciples会计原则,会计原理accountingprocedure会计程序accounting process会计处理程序,会计过程accountingprofession会计职业,会计专业,会计行业accounting profit会计利润accountingprogramme记账程序accounting rate ofreturn会计报酬率accounting ratio会计比率，财务比率accounting record会计记录,会计簿籍accountingreference date会计参照日accountingreference period会计参照期间accounting reform会计改革accountingregulation会计法规,会计规范accounting report会计报告,会计报表accountingrepresentation会计反映accountingresponsibility会计责任accounting routine会计程序accounting rule会计规则accounting service会计服务accountingsoftware会计软件accountingsoftware package会计软件包accounting staff会计工作人员accountingstatement会计报表accountingsupervision会计监督accounting system会计制度，会计系统accountingtechnique会计技术accounting tems会计术语accountingterminology会计名词，会计术语accounting theory会计理论accountingthoughts会计思想accountingtreatment会计处理accounting trend会计趋势，会计动态accounting unit会计单位,账务处理单位accountingvaluation会计计价,会计估价accounting voucher记账凭证accounting work会计业务,会计工作accounting year会计年度accounts payable应付账款accounts payableledger应付账款总账,应付账款分类账accounts payableperiod应付账款期accounts payableregister应付账款登记簿accounts prepaid预付账款，预付货款accounts receivable4应收账款accounts receivable ledger应收账款总账，应收账款分类账accounts receivable period应收账款期accounts receivable turnover应收账款周转率accreditation评审accredited party授信买方accreditee信用证接受人，信用证受益人accrediting party信用证开立方accreditor信用证申请人accretion of capital 资本增值accrual accounting 权责发生制会计，应计制会计accrual accounting model应计会计模式accrual basis权责发生制,应计制accrual concept权责发生概念，应计概念accrual date应收应付日期，应计日期accruals应计项目accrued asset应计资产accrued basic wage应计基本工资accrued bonus应计奖金accrueddepreciation应计折旧accrued dividend应计股利accrued expense应计费用accrued income应计收益accrued interestpayable应计未付利息accrued interestreceivable应计未收利息accrued item应计项目accrued liability应计负债accrued loss应计损失accrued payable应计未付款项accrued payroll应计未付工资accrued pensioncost应计养老金成本accrued profit应计利润accruedreceivables应计未收款项accrued rent应计租金accrued revenue应计收入accrued tax应计税款，应付税款accrued wage应计未付工资accumuateddividend累计股利accumulatedamortisation累计摊销,累积摊销accumulatedapportionment累计分配，累积分配accumulated cost累计成本,累积成本accumulated deficit累计亏损,累积亏损accumulateddepletion累计折耗,累积折耗accumulateddepreciation累计折旧;累积折旧accumulatedearnings累计收益accumulated error累计误差accumulated fund累积基金accumulatedincome累计收益accumulated profit累计利润5B ShareB股baby bond小额债券back charge决算后费用back duty欠税,补缴税款back freight退货运费back money拖欠款;逾期未付款back order缺货;延期交货back order memo 延期交货通知书back pay欠薪back rent欠租back salary欠薪back-door financing 秘密融资;后门融资back-door listing借壳上市backed bond担保债券backlog积压back—to-back credit 相对信用；转接式信用;背对背信用back—to—backloan易币贷款backtrack search追踪查找back—up后备；后援back—up copy副本back—up diskette后备软盘backwardintegration反向兼并backwardsupervision反向监控backward tracing反向追踪backwardation延期交割费bad and doubtfulloans呆滞及不良贷款bad asset不良资产；呆滞资产bad buy赔本买卖bad claim不良债权bad debt坏账bad debt expense坏账费用bad debt insurance坏账保险bad debt loss坏账损失bad debt provision坏账准备bad debt ratio坏账比率bad debt recovery坏账收回bad debt write-off坏账冲销bad debtsrecovered account坏账收回账户bad loan不良贷款bad title失效产权;无效所有权badges of trade交易标志bail bond保释担保;保释担保书bailee受托人bailer寄托人;委托人bailment财务委托bailment of goods受托保管货品bailout method投资残值计算法bailout paybackmethod投资残值回收期计算法bailout period委托期balance余额；结余；结存bear抛空投机;空投；卖空bear account空头账户（指在证券交易所做空头）bear and bull买空卖空bear bond看跌债券;熊债券bear campaign抛空风bear clique空头集团bear compaign卖空风潮;压价风潮bear covering补空bear drive卖空潮bear market市价疲软bear operation卖空行为bid deposit投标押金bid guarantee投标担保；承包担保bid price投标价格bid rate投标价bilateral agreement双边协议bilateral arbitrage双边套汇bilateral assistance双边援助bill broker票据经纪人bill clearing票据清算bill collection票据托收bill of estimate估价单bill of exchange汇票bill of export orimport货物进出口报单black figure余额black market黑市blank account book空白账簿blank credit空白信用汇票blank invoice空白发票blank receipt空白收据blind trust隐蔽信托block allocation整笔拨款blue-chipcorporation蓝筹公司board lot手bond indenture债券信托契约bond insurance债券保险bondedindebtedness担保债务bonded store保税仓库；保税物料bonus share6红股book debt账面债务bookkeepingprocedure记账程序borrowing plan借款计划bought and soldnote买卖单据branch bankaccount分行账户budget account预算账户bull bond看涨债券business contract营业合同buying rate买进汇率;买入价7cable confirmation 电报确认书cable credit电传信用证cable draft电汇汇票cable order电报订货；电表订单cable rate电汇汇率cable transfer电汇call deposit通知存款；活期存款call in advance预收股款call in arrear催缴逾期股本call loan短期贷款callable bond可提前赎回债券callable capital通知即缴股本callable loan通知放款canceled bond已注销债券cancellable lease 可解除租约capacity level生产能力水平capacity limit生产能力极限capacity loading生产能力负荷capital adequacyratio资本充足率capital adjustmentaccount资本调整帐户capital appraisal资本评估capital appreciation资本增值capital asset资本资产；长期资产capital assurance资本保险cargo certificate海运货物保险合同cargo claim货运索赔cargo insurancerate货物保险费率carried interest附带权益carry-back of loss亏损转回carrying amount账面金额cash basis现金收付制cash bonus现金红利cash book现金登记簿cash budget现金预算cash collectionbasis收付实现制cash distributionrate现金分配率cash dividend现金股利casual audit临时审计casual expense临时性费用casual worker散工casualty and theftloss意外事故及盗窃损失casualty insurance灾难保险casualty insuranceproceeds意外险收入central bank中央银行central bank rate中央银行贴现率central clearinghouse结算中心central clearingsystem中央结算制度；集体交收系统certificate ofcompliance合约完成证明书certificate ofdeposit存款单certificate ofexemption豁免证明书certificate ofindebtedness国库券;借据cessation ofbusiness停业cession转让财产权益chain banking连锁银行业务chain discount连锁折扣chain index连锁指数check and balance互相制衡check commitee稽核委员会check list核对项目清单check mark核对符号check price限价check programme检查程序cheque account支票账户circular forconfirmation通函确认circular letter ofcredit循环信用证；流通信用证circular note旅行支票city collection同城托收civil action民事诉讼claim索赔；债权classificationofaccounts帐户分类;会计科目分类claused bill附条款票据clearing balance票据交换差额；结算差额close end固定金额closing结账;结转closing inventory期末存货code of bankingpractice银行营运守则coefficient—normcosting定额成本法collateral note附担保品期票collection收账collection method收付实现制columnar journal多栏式日记账commercialaccounting商业会计commercial invoice商业发票commission income8佣金收入committed cost约束成本commodity fundturnover商品资金周转率common costallocation共同成本分摊country collection异地托收credit advice存款通知书；贷款通知credit fund信贷资金crown debt国债；公债currency exchange货币兑换current value现值customers account应收账款cyclical variation循环变动9daily accounting日常核算daily statement日报表daily trading limit每日价格上下限data base数据库data classification 数据分类data conversion数据转换data file数据档案data storage数据储存date draft定期汇票date of acceptance 承兑日期date of cancellation 注销日day book日记账dead asset无用资产dead stock呆滞存货dead ticket成交单debenture coupon 债券利息票debenture interest债券利息debeture债券debit借；借记；借方debit-creditbookkeeping借贷记账法debt instrument债务票据debt mortgage抵押债务debt-adjusting债务调整debts to assetsratio负债对资产比率decentralisedaccounting分权制会计decimal system十进制declaration ofdividend分派股息公告declared value设定价值declining balance余额递减decrement减值deductible loan可扣除借款deed of guarantee保证契据default cost违约成本default risk违约风险defeasance of debt债务废除deferral递延账项deferred asset递延资产deferred debit递延借项deferred posting延期过账deferred revenue递延收入deferred taxation递延税项deficit赤字delayed payment延期付款delinquent account逾期未收账款delivered duty paid完税后交货delivery byinstalment分期交货demand draft即期汇票demutualisation股份化;股份制；将会员制转为股份制departmentalaccounting部门核算departmentalcosting部门成本计算departmentalexpense部门费用depletable asset折耗资产；递耗资产deposit存款；保证金;定金;押金deposit rate存款利率deposit slip存款单deposit-takingcompany接受存款公司deprecationexpense折旧费用depreciated cost折余成本depreciation period折旧期限deregulation放宽管制design fee设计费用desired endinginventory预期期末存货detailed audit详细审计determinableincome固定收益developmentexpense开发费用dialy cash balance每日现金余额differential cost差量成本differential duties差别关税differential fixedcost差量固定成本diminishing asset递耗资产diminishing return报酬递减direct clearing直接结算direct expense直接费用direct material直接材料directout-of—pocketcosts直接付现成本;直接支付成本direct quotation直接报价direct subsidy直接补贴directory file目录文件disbursementinsurance船舶费用保险disbursementvoucher付款凭证disclosure ofinterest权益披露discount on bond债券折价discount operation贴现操作discounted cashflow折现现金流量discounted payback10method折现回收期法discretionary variable cost酌量变动成本discriminant analysis差别分析;判别分析法dishonoured cheque拒付支票disposable personal income个人可支配收益disposal of fixed asset固定资产清理;固定资产变卖distorted income不真实收益distress price处理价distribution in kind 实物分派；实物分配distributor经销商diversification of risk风险分散dividend in kind实物股利dividend option股利期权dividend paid已付股利dividend yield股息率document文件;凭证documentaryacceptance跟单承兑documentary draft跟单汇票dollar overhang美元过剩domestic loan国内放款domestic share内资股dormant asset闲置资产double entry复式记账double-check双重核对doubtful debtsprovision呆账准备;坏账准备downside pricemovement价格走低draw on one'scredit凭信用借款drawee bank付款银行drought reserve财务困难准备金dual pricing双重定价法due on demand活期；即期dutiable article应课税商品duty of secrecy保密责任duty paid certificate完税凭证dynamic ratio动态比率11earmarked loan专用贷款earning power盈利能力；收益能力earnings per share 息税前利润earnings reinvested 再投资收益earnings test收益测试economic accounting经济核算economic appraisal 经济评估economic depreciation经济折旧economic value经济价值effective cost实际成本effective exchange rate实际汇率effective tax rate实际税率effectiveness audit 效用审计efficient portfolio有效投资组合electronic data processing电子数据处理eligible commercialpaper有效商业票据elimination entry抵销分录employee benefitspayable应付福利费employee liabilityinsurance职工伤亡保险employee pension职工养老金employeeretirement fund职工退休基金employee shareoption职工认股权employee’sinsurance fund职工保险基金employment of fund资金运作endorse背书endowment annuity养老年金endowment profit赞助盈利enforceablecontract强制执行合同;强行执行合约enlarged sharecapital已扩股本enterprise incometax企业所得税entreport trade转口贸易equal—cost line等成本线equilibrium analysis均衡分析equipment fund设备基金equipmentreplacement设备更新;设备重置equity accounting权益会计equity capital权益资本equity contribution投入资本equity financing股票融资equity investment权益投资equity ownership资本所有权;权益equity value pershare每股权益error bound误差界限error ofcomputation计算错误error—freeoperation无错操作estate agent地产经纪人estate duty遗产税estimatedassessment估计评税estimated costsystem估计成本制度Eurocheque欧洲支票Euro-commercialpaper欧洲商业票据Eurocurrency欧洲货币evergreen credit常年信用ex drawing不支取利润exception审计异议;例外exceptional item例外项目；特殊项目excess charge超额费用excess depreciation过度贬值excessive profit超额利润exchangecommission兑付佣金exchange fund bill外汇基金票据exchange parity外汇平价exchange rate外汇汇率；汇率exchange rate gap汇率差额exchange ratequotation汇率牌价exchange ratio交换比率exchangerestriction外汇限制ex—dividend date除息日executoryconsideration待履行约定exempt agreement例外协议exemption clause免责条款ex-factory pass rate出厂合格率expansion fund发展基金expected life预期使用年限expected variance预计误差expendedappropriation已用拨款expense account费用账户expense payable应付费用expense standard费用标准exponential curve指数曲线export letter ofcredit出口信用证export quota出口配额export tariff12出口关税extension andfooting小计和合计external exchange对外交易external loan外债extra dividend额外股利extraneousearnings额外收益extraordinary profit非常利润13facility资金融通;信用安排factoring commission让售佣金factory cost制造成本fair presentation公正表述fair wear and tear 正常损耗false accounts假账false reporting虚假申报fancy paper热门证券fault analysis故障分析;失效分析fctory set price出厂价格feasible portfolio set可行投资组合feathered asset虚假资产；渗水资产fee tail指定继承人的不动产fellow-trader commission同业佣金fidelity fund互保基金fiduciary fund信托基金field audit现场审计fieldwork allowance外勤工作津贴file directory档案目录;文件目录file ouput档案输出final beneficiary最终受益人finance charge财务费用finance department财务部门finance leaseaccounting融资租赁会计financial accounting财务会计financial accounts财务报表financial condition财务状况financial data财务数据financial disclosure财务状况披露financial institution金融机构financial investment金融投资financialmanagement财务管理financialprogramme财务计划financial settlement财务结算financial statement财务报表financing cost理财成本financing structure融资结构fine paper有信用票据firm contract确定合同;确定合约first mortgage第一抵押权fiscal agent财务代理人fiscal year会计年度fixed asset固定资产fixed budget固定预算fixed charge ratio固定费用率fixed intangibleasset固定无形资产fixed liability固定负债fixed overhead固定管理费用fixed premium固定保险费fixed rate bond固定利率债券fixed ratio固定比率fixed trust固定信托flat interest rate统一利率flexible budget弹性预算flexible price弹性价格floating exchangerate浮动汇率floating loan浮动贷款floating price浮动价格floating stock流通股flow of cost成本流转flow—throughaccounting实交税收会计fluctuation波动；变动footing合计forecast variance预测差异forecasted balancesheet预计资产负债表foreign agentaccount国外代理商账户foreign credit海外信用证；海外信贷foreign currencydeposit外币存款foreign currencytranslation外币折算foreign exchangeallocation外汇分配制度foreign exchangedealings外汇交易foreign exchangemarket外汇市场foreign exchangequotation外汇牌价foreign exchangespeculation外汇投机foreign lending国外贷款；境外贷款foreign sourceincome境外收益foreign tradefinancing外贸资金融通forex option外汇期权formal contract正式合同forward bargain远期交易forward delivery远期交货forward entitlement远期权利forward funding提供远期资金forward rate远期汇率forward trade远期交易14foul bill of lading不完全定单franchise tax专营税fraudulent disbursement伪造支出fraudulent trading 欺诈性交易free cash flow自由现金流量free rate自由汇率freehold land永久地权free-market economy自由市场经济freight运费fringe benefit附加福利fringe wage附加工资frozen asset冻结资产full audit全面审计full cost完全成本fully paid share capital 已缴足股本functional cost职能成本functionalobsolescence功能性贬值fund flow资金流向fund pool综合投资fundamental law基本定律funded debt长期债务funds flow资金流转funds statement资金表future delivery期货；远期交货future value终值15gage担保品;抵押品gain and loss损益;盈亏gain on exchange 外汇盈余gardening expense 绿化费用garnishee order第三债权人扣款申请garnishee wage扣发工资gearing资本负债率；杠杆比率general agency总代理general economic risk一般经济风险general expenses 总务费用general journal普通日记账general liability普通债务general management trust 一般信托general offer全面收购建议general preferentialduty普遍优惠关税general purchasingpower一般购买力generalised auditsoftware通用审计软件gift tax赠与税giro bank转账银行giro cheque转账支票global bond全球债券godown charge仓库费用going concern持续经营gold standard金本位good faithcertificate良好信用证书goods and chattels一般动产goods in bond保税货物goods in transitinsurance货运保险goods receivednote商品收讫单goodwill商誉government audit政府审计governmentexpenditure政府支出government loan公债governmentsecurities政府债券grace period宽限期grant补助金green back美钞gross amountmethod总价法gross budget总预算gross capitalformation资本构成总额gross domesticinvestment国内投资总额gross expenditure支出总额gross export value出口总值gross investment投资总额gross liabilities总负债gross margin毛利；边际贡献gross pay工资总额gross price总价gross receipt收入总额gross sales销售总额group accounts集团报表group company集团公司group profit集团利润growth stock成长股guarantee fund保证金guaranteed credit担保信贷guaranteed fund保证基金guaranteed letter ofcredit保兑信用证guaranteed liability担保债务guaranteed loan担保贷款guaranteedmortgage担保抵押guaranteed reserve保证准备金guaranty fund保证金guild行业协会；同业公会16。
会计词典一(英中)
AAAA 美国会计学会America Accounting Association 的缩写。
Abacus 《算盘》杂志一个著名的会计理论刊物。
澳大利亚悉尼大学出版，每年两期。
内容涉及会计的全部领域，其中包括国际会计。
abacus 算盘中国古代一种算术运算工具。
它曾经被东方国家广泛使用。
但目前它的重要功能已被会计电子计算机(accounting computer)和电子财务计算器(electronic calculator)等所替代。
Abandonment①废弃，报废指一项资产的报废或无法利用。
例如，一个耗竭的煤矿或油井。
与retirement 的词义相同。
②委付指投保人为了取得保险赔偿，将投保财产的所有权全部让给保险商。
abandonment value 废弃价值指一项报废资产(abandoned asset)所具有的价值。
如果预定使用年限已到，则报废资产的剩余账面价值，通常等于其现金残值(cash salvage)。
企业在制定资产废弃决策(abandonment decision)或设备更新决策时，通常应是旧设备的废弃价值大于该项设备剩余使用年限未来现金流量的现值。
abatement①减免指对一项税收的减免。
②冲销一项临时性收益从成本中的冲销。
ABC system of inventory control 分级存货控制制度或称有选择性存货控制(selective inventory control) 。
指按存货的价值和对生产经营活动的重要程度，将存货划分为A ，B ，C 三类进行分别管理。
例如，A 类存货为最重要的存货，约占项目的10%，但消耗金额则要占全部消耗金额的70% 以上，所以应对其经济订货量(EQQ)和订货点进行严密的控制。
B 类存货约占项目的20% ，消耗金额占额的20% 。
C 类存货约占项目的70%，但消耗约占全部消耗金额的10%，一般采取不很严密的控制。
这样既可以降低存货投资，又可以相应地减少存货管理费用。
会计英语词汇精编WORD版
会计英语词汇精编W O R D版IBM system office room 【A0816H-A0912AAAHH-GX8Q8-GNTHHJ8】Chapter1Accounting 会计，会计学Accountant 会计师，会计人员Accounting information 会计信息Financial data 财务数据Business 企业，经营，商业，业务Business transaction 经济业务，经济交易Enterprise 企业Economic information 经济信息Business organization 经济组织Financial activity 财务活动，筹资活动Profitability 获利能力，盈利能力End product 最终产品Creditor 债权人Performance 业绩Favorable 有利的Unfavorable 不利的Accounting system 会计系统，会计制度Financial condition 财务状况Investor 投资人Result of operations 经营成果Financial report 财务报告To make decision 制定决策Accounting principles 会计原则Business activity 经济活动Accounting concepts 会计概念Financial accounting 财务会计Economic unit 经济单位Owner 业主，拥有者Governmental agency 政府机构Generally accepted accounting principles 公认会计原则Employ 采用Prepare 准备，编制Annual report 年度报告Stockholder 股东Audit 审计，审查，查帐Auditing 审计，审计学Accounting records 会计记录Public accountant 公共会计师Fairness 公正性，公允性Reliability 可靠性Periodic audit 定期审计Corporation 股份有限公司Internal auditor 内部审计人员Cost accounting 成本会计Cost data 成本数据Management accounting 管理会计Selling price 销售价格Management advisory service 管理咨询服务Management service 管理服务Tax accounting 税务会计Tax returns 纳税申报单，税单Budgetary accounting 预算会计International accounting 国际会计International trade 国际贸易Not-for-profit accounting 非盈利组织会计Not-for-profit organization 非盈利组织Social accounting 社会会计Measurement 计量Chapter2Accounting practice 会计实务Accounting theory 会计理论Decline 方针，指南Assumption 假设Business entity 经济主体Accounting entity 会计主体Economic activity 经济活动Bookkeeping 簿记Double-entry bookkeeping system 复试记账系统Entry分录，记录Single proprietorship独资Partnership合伙Accounting purpose会计目的Separate entity独立主体Asset资产Going-concern持续经营Historical cost历史成本Current market value 当前市场价值Accounting period会计期间Stable-monetary-unit货币计量单位Objective principle客观性原则Operating result经营成果Cost principle成本原则Actual cost实际成本Book value账面价值Equivalent当量，约当量Depreciation折旧Consistency principle一贯性原则Accounting method会计方法Financial statement 财务报告Comparability可比性Materiality principle重要性原则Conservatism principle谨慎性原则Revenue收入Expense费用Cost of goods商品成本Net income净收入Net loss净损失Accrual-basis 权责发生制Cash-basis 现金收付制Journal 日记账Realization principle 实现原则Matching principle 配比原则Recognize 确认Transfer转让，转帐，过户Income statement收益表，损益表Full-disclosure principle充分揭示原则Chapter3Accounting element会计要素Accounting equation会计等式Liability负债Owner s’ equity业主权益，所有者权益Current asset长期资产Long-term asset长期资产Operating cycle 经营周期Bank deposit 银行存款Short-term investment短期投资Long-term investment长期投资Accounts receivable应收账款Note receivable应收票据Prepayment 预付款项Inventory 存货Fixed asset 固定资产Plant and equipment 厂房和设备Intangible asset 无形资产Store fixtures店面装置Office equipment办公设备Delivery equipment运输设备Creditors’ equity债权人权益Obligation责任，义务Debt债务Current liability流动负债Long-term liability长期负债Short-time loans payable应付短期贷款Long-term loans payable长期应付贷款Notes payable应付票据Accounts payable应付账款Accrued expense应计费用Bonds payable应付债券Long-term accounting payable长期应付账款Interest 股份，利息Claim 要求权Net assets 净资产Capital资本Stockholder’s equity 股东权益Cost of goods sold 商品销售成本Administrative expenses 管理费用Selling expenses销售费用Financial expense 财务费用Occur 发生Dividend payable 应付股利Retained earnings留存收益Chapter4Classification分类，分级Day-to-day 随时Account title 账户名称Ledger 分类帐Debit side 借方Credit side 贷方Charge借记，收取费用Memorandum 摘要，备忘录Insert 插入，嵌入，写入Cash on hand 库存现金subgrouping子目，细目supplies 物料用品prepaid expenses 预付费用face value 面值check 支票bank draft 银行汇票money order 汇款单debtor 债务人bearer 持票人salaries payable 应付工资taxes payable 应付税费interest payable 应付利息long-term notes payable 长期应付票据mortgage payable 应付抵押借款bonds payable 应付公司债券drawing提款income summary收益汇总professions fees职业服务费commissions revenues 佣金收入interest income利息收入chart of accounts账户一览表executive salaries主管人员薪金office salaries办公人员薪金sales salaries销售人员薪金prepaid rent预付租金accumulated depreciation累计折旧depreciation expense折旧费用sales销售收入sales returns and allowance销售退回与折让purchases returns and allowance购买退回与折让Chapter5Accounting cycle会计循环Accounting procedures会计程序，会计方法Trial balance试算平衡表Post-closing trial balance结算后试算平衡表Journalize 做分录，记账Post to the ledger过入分类帐Assemble汇集Work sheet工作底表Adjusting entry调整分录close结账，结清，关闭ledger accounts分类账户general ledger总分类帐two-column account两栏式账户source document原始凭证check stub支票存根journal日记帐journal entry日记帐分录records(book) of original entry原始记录簿transcribe抄录post过账，誊帐manually手工的chronological按时间顺序的enter登记，计入general journal普通日记账special journal特殊日记帐sales journal销售日记帐purchases journal购买日记帐cash receipts journal现金收入日记帐cash disbursements journal现金支出日记帐division of labor分工Chapter6Adjusting procedures调整程序Accrual(basis) accounting权责发生制Align调整，使成一线，（转做）使一致Apportion（按比例）分配，摊配Accrue自然积累（如利息等），计提Outlay支出Expire期满，耗尽，失效Insurance expense保险费用Prepaid insurance 预付保险费Supplies expense物料用品费Supplies on hand在用物料Subscription预订Deferred credit递延贷项Accrued salaries payable应计应付工薪Accrued revenue应计收入Closing entry结账分录Closing procedure结账程序Temporary account临时性账户，名义账户，虚账户Permanent account 永久性账户，实账户Withdrawals提款Statement of cash flow现金流量表Financial position财务状况Portray描绘Dispose处理Inflows流入Outflows流出Chapter7Working paper工作底稿Adjusted trial balance调整后试算平衡表Cross-reference交叉参考Occasion需要，机会，工作场合Salaries accrued应计薪金Combine结合，联合Extend（会计）将数字转入。
会计术语英汉对照
会计名词术语英汉对照（仅供参考，欢迎指正和补充）account title 会计科目，账户名称account 账户accounting circle 会计循环accounting entity assumption 会计主体假设accounting period assumption 会计分期假设accounting process 会计流程accounting report 会计报告accounts payable 应付账款accounts receivable turnover ratio 应收账款周转率accounts receivable 应收账款accrual-basis accounting 应计制会计，权责发生制会计accrued accounting 应计制会计accrued revenues 应计收入accumulated depreciation 累计折旧adjusting entries 调整分录administrative expenses 管理费用advances 预付款aging schedule 账龄分析表allowance for doubtful accounts 坏账准备allowance for returns 备抵销售退回asset 资产average collection period 平均收款期bad debts expense 坏账费用balance sheet 资产负债表bank account 银行存款bank reconciliation 银行存款余额调节bank statement 银行对账单book of original entry 原始分录簿book value 账面价值bookkeeping 簿记business document 业务凭证calendar year 日历年度carrying value 账面价值，现存价值cash (net) realizable value 可变现净值cash advance 预付现金cash count sheet 现金盘点表cash disbursement 现金支出cash discount 现金折扣cash inflows 现金流入cash outflows 现金流出cash over or shot 现金溢缺cash payments journal 现金支出分录簿cash receipt 现金收入cash receipts journal 现金收入分录簿cash refund 现金折扣cash register receipt 收款机收据（收银条）cash 现金cash-basis accounting 现金制会计，收付实现制会计cashier 收银员，出纳chart of accounts 会计科目表check register 支票登记簿check 支票claim 索取权、求偿权claimer 索取者、求偿权人classified balance sheet 分类资产负债表closing entries 结账分录closing the book 结账common stock 普通股comparability 可比性compensating balances 补偿性余额，补偿性最低存款额compound entry 复合分录conceptual framework 概念框架conservatism 稳健性consistency 一致性contra asset account 资产对销账户，资产备抵账户contra-revenue account 收入抵消账户corporation 公司correcting entries 更正分录cost of goods sold 销货成本cost principle 成本计价原则credibility 可靠性credit balance 贷方余额credit(s) 贷，贷方current assets 流动资产current liability 流动负债current ratio 流动比率current replacement cost 现行重置成本dealership 代理商debit balance 借方余额debit(s) 借，借方debt to total a ssets ratio 资产负债率debt(s) 债务decision usefulness 决策有用性deferrals 递延项目deposit slip 存款单deposit ticket 存款单deposits in transit 在途存款depreciation expense 折旧费用dishonor (note) 拒绝承兑（票据）dividend 股利double-entry system 复式记账法due date 到期due from sb. 应收某人due from sb. 应收某人earnings per share 每股盈余economic entity assumption 经济主体假设economic event 经济事项electronic funds transfer 电子资金转账ending balance 期末余额endorsement 背书enter 登记expense 费用expired cost 已耗成本factor 客账经纪商，代理商faithful representation 忠实表述，如实反映feedback value 反馈价值Financial Accounting Standards B oard (FASB) （美国）财务会计准则委员会financial statements 财务报表finished goods 产成品first-in, first-out(FIFO) 先进先出法fiscal year 会计年度，财政年度FOB destination 目的地交货FOB shipping point 寄发地交货FOB 离岸价格For Deposit Only 仅限转账freight cost 运费general journal 普通分录簿Generally Accepted Accounting S tandards (GAAP) 公认会计准则going concern assumption 持续经营假设going-concern assumption 持续经营假设grace period 宽限期gro s s profit 毛利guaranteed debt 担保债券honor (note) 承兑（票据）imprest system 定额备用金制度income from operations 营业利润income sheet 利润表income summary 损益汇总income tax 所得税intangible assets 无形资产interim period 中期International Accounting Standards Board (IASB) 国际会计准则委员会inventory count 存货盘点，盘存inventory summary sheets 库存汇总表inventory turnover 存货周转率investor 投资者journal 分录簿，日记账journalize 登分录簿，记日记账last-in, first-out(LIFO) 后进先出法lease liability 租赁负债ledger 分类账liability 负债liquidity 流动性，变现能力long-term investment 长期投资long-term liability 长期负债lower of cost or market 成本与市价孰低法market value 市场价值matching principle 匹配原则materiality 重要性merchandise inventory 库存商品miscellaneous expense 杂费monetary measurement assumption 货币计量假设monetary unit assumption 货币单位假设money down 现金，现款mortgage 抵押借款net assets 净资产net income 净收益neutral 中立性nominal account 虚账户note payable 应付票据note(s) 附注obligations 承付款项on account 赊账on demand 见票即付operating expenses 营业费用operating income 营业利润other expenses and losses 其他费用和损失other revenues and gains 其他收入和利得outstanding checks 未兑现支票owed to sb. 应付、亏欠某人paid-in capital 投入资本partnership 合伙企业，合伙制past-due 逾期，过期未付periodic inventory system 定期盘存制permanent account 永久性账户perpetual inventory system 永续盘存制petty cash fund 小额现金基金postdated check 未到期支票posting 过账predictive value 预测价值prepaid expenses 预付费用prepaid insurance 预付保险profit margin percentage 销售利润率profitability 盈利能力promissory note 本票proprietorship 独资企业，业主制purchase invoice 购货发票purchases journal 购货分录簿raw meterials 原材料real account 实账户relevance 相关性reliability 可靠性remittance advice 汇款通知restrictive endorsement 限制性背书retailer 零售商retained earnings statement 留存盈余表retained earnings 留存盈余return on assets 总资产收益率return on equity 权益收益率，净资产收益率revenue recognition principle 收入确认原则revenue 收入reversing entries 转会分录ring up 把款项（金额）记入sale on credit 赊销，信用销售sales discount 销售折扣sales journal 销货分录簿sales return and allowance 销售退回和折让sales slip 销售单scrap value 残值Securities and Exchange Commission (SEC) （美国）证券交易委员会selling expenses 销售费用service revenue 服务收入simple entry 简单分录solvency 偿债能力source document 原始凭证special journal 特种分录簿specific identification 个别认定法，个别计价法statement of cash flows 现金流量表stockholders ’equity 股东权益subsidiary ledger 明细分类账supplies （日常）用品taxes payable 应付税费temporary account 暂时性账户three-column form of account 三栏式账户time period assumption 会计分期假设treasurer 财务主管，出纳trial balance 试算平衡uncollectable(s) 坏账uncollected account expense 坏账费用unearned revenue 预收收入，未实现收入unexpired cost 未耗成本unexpired cost 未耗用成本verifiable 可核性，可验证性voucher register 付款凭单登记簿voucher system 付款凭单制度wage payable 应付职工薪酬wholesaler 批发商work in process 在产品work sheet 工作底稿working capital 营运资本working paper 工作底稿write-off 冲销。
会计词典(中英文对照)(Word最新版)
会计词典(中英文比照)通过整理的会计词典(中英文比照)相关文档，渴望对大家有所扶植，感谢观看！DOC格式.a basket of currencies一揽子货币,一篮子货币A/C payee only只可转帐abacus算盘abandoned property废弃财产abandoned property option财产废弃选择权abandonment charge报废支出,废弃费用abandonment option放弃选择权abandonment value废弃价值abatement claim减价要求ABC inventory systemABC存货制度ability to bear criterion承受实力,承受实力标准abnormal cost非正常成本abnormal depreciation非正常折旧abnormal exchange非正常交易,非正常行市abnormal gain非正常收益abnormal item例外项目,特殊项目,非正常项目abnormal loss非正常损失abnormal profit非正常利润abnormal rate of return非正常投资回报率abnormal return非正常酬劳abnormal risk非正常风险abnormal spoilage非正常毁损abnormal waste非正常损耗above par高于面值above-the-line经常项目,线上项目[损益表]above-the-line expenditure经常项目支出,线上项目支出[损益表] above-the-line receipt经常预算收入,线上项目收入[损益表] absence rate缺勤率absenteeism rate缺勤率absolute acceptance无条件承兑absolute assignment无条件转让absolute bond无附加条件债券absolute contract无附加条件合同absolute cover确定保险围absolute discharge无条件豁免,无条件解除债务absolute endorsement无条件背书absolute error确定误差absolute fixed cost固定成本,确定固定成本absolute fixed peg system 确定联系汇率制absolute inheritance确定继承权absolute liability确定赔偿责任absolute ownership确定全部权absolute par固定票面价,不变票面价absolute quota确定配额absolute subscription 确定条件的募集absolute title确定产权absolute total loss实际全损absolute value error确定值误差absorbed burden已安排费用,已分摊费用absorbed cost已吸取成本,已分摊成本absorbed expense已安排费用,已分摊费用absorbed overheads已安排经常费用,已分摊经常费用absorption安排,分摊,吸取absorption account分摊账户,计价账户absorption costing分摊成本法,吸取成本法absorption pricing分摊法定价absorption rate安排率,分摊率,吸取率abstract of account账户概要,账户摘要abstract of posting过账分录表abstract of title产权证明,产权说明书abstracts概要,摘要accelerated debt maturity 提前还债期限accelerating premium累进奖金acceptability test可接受性测试acceptable audit risk可接受审计风险acceptable quality level可接受质量水平acceptance承兑,认付acceptance payable应付承兑票据acceptance agreement承兑契约acceptance and guarantee 承诺与保证acceptance bank承兑银行acceptance by intervention参与承兑,参与承兑acceptance certificate 验收证明acceptance charge承兑费acceptance commission 承兑手续费,承兑佣金acceptance condition 承兑条件acceptance credit承兑信用acceptance declaration 承兑申报单acceptance fee承兑手续费acceptance for honour 代承兑,信用担保承兑acceptance house承兑银行,承兑所acceptance in blank空白承兑acceptance inspection验收acceptance letter of credit 承兑信用证acceptance line银行承兑限额acceptance market票据市场,票据贴现市场acceptance maturity承兑票据到期日acceptance maturity record 承兑汇票到期记录acceptance of engagement 接受托付acceptance period承付期acceptance receivable应收承兑票据acceptance register承兑票据登记簿acceptance testing验收测试,验收检查accepted bill已承兑汇票accepted bond已承兑债券accepted draft已承兑汇票accepting bank承兑银行accepting house承兑机构,承兑银行accepting rate of exchange 外汇承兑率acceptor承兑人[银行],接受人[契约] access存取access capability存取实力access control存取限制access control verification 存取限制验证access cycle存取周期access routine存取程序access value存取值accession财产自然增益accession tax财产增益税accessor存取器accessory contract附带合同,附带合约accessory product副产品accessory risk附加险accident and health plan意外和健康保障支配accident death benefit意外死亡赔偿金,工伤死亡抚恤金accident insurance意外事故险,意外险accommodating bank通融银行accommodation allowance住宿津贴accommodation bill通融票据accommodation draft通融汇票accommodation endorsement 通融背书accommodation endorser通融票据背书人accommodation kite空头支票,欠单accommodation note通融票据accommodation parties 通融票据关系人accommodation purchase 实惠选购accommodation risk通融险accommodator资金融通者,贷款人accord and satisfaction和解和清偿,应允和清偿account账户,会计科目account analysis账户分析account analysis approach 账户分析法account balance账户余额account chart会计科目表account classification账户分类account closing method账结法account closing procedure 结账程序,结账手续account code账户编号,会计科目编号account days放账日期account distribution账户安排account due到期账款account executive客户主管account flow chart账户流程图account form账户格式,账户式account form balance sheet 账户式资产负债表account in arrear积欠账目account in dispute有争议账目account in transit未达账项,在途账account in trust信托账户account note会计科目单,账目单account number账号,账户编号account of the exchequer国库账account paid付讫account payable master file应付账款主档案account payee收款人账户account receivable programme收账程序account sales承销清单,销售清单account settled结算,已结清账目account title会计科目,账户名称account transfer转账科目account transfer memo 转账通知单accountability经管责任,问责性accountability approach 经管责任观,受托责任观accountability unit责任单位accountable person责任人accountancy会计学,会计业务accountancy service会计事务,会计服务accountant会计人员,会计师accountant general总会计师,会计长accountant in charge会计主管,主办会计accountant's certificate会计师证明书accountant's fee会计师费accountant's handbook会计师手册accountant's report会计师报告accountant's responsibility 会计师职责accounting会计accounting activity会计工作,会计业务accounting adjustment账务调整accounting affairs会计事务accounting alternatives 备选会计方法accounting approach会计方法accounting archives会计档案accounting assumption 会计假设accounting base会计基础accounting based on shift 分班核算accounting based on task 单项任务核算accounting beta会计贝他系数,会计β系数accounting book会计账簿,会计账册accounting by counter柜组核算accounting centre核算中心accounting changes会计变更accounting check会计检查,会计稽核,会计校验accounting choice会计选择accounting clerk记账员,会计员accounting code会计法规,会计条例accounting concept会计概念,会计观念accounting consultancy会计询问accounting control会计限制,会计管理accounting convention 会计惯例accounting cost会计成本,会计费用accounting criteria会计标准accounting cycle会计循环accounting data会计资料accounting decision会计决策accounting department 会计部,会计处,会计科accounting disclosure会计披露,会计揭示accounting display board 核算牌,核算板accounting division会计部门accounting doctrine会计学说,会计信条accounting document会计凭证,会计文件accounting element会计要素accounting entity会计实体,会计主体,会计单位accounting entry会计分录accounting equation会计等式accounting error会计差错accounting estimate会计估计accounting ethics会计职业道德,会计专业道德accounting event会计事项accounting evidence会计凭证accounting evolution会计演进,会计演化accounting expertise会计专长accounting field会计界,会计领域accounting file会计档案accounting firm会计师事务所,会计公司accounting for income tax 所得税会计accounting for inventory存货会计accounting for joint venture 合资企业会计,合营会计accounting for merger合并会计accounting formula会计公式accounting function会计职能,会计功能accounting glossary会计词汇accounting graph会计图表,核算图表accounting guidelines会计指南,会计指引accounting historiography 会计学史,会计史accounting income会计收益,账面收益accounting indices会计指标,核算指标accounting information会计信息,会计资讯accounting item账项,账目accounting language会计语言accounting law会计法accounting legislation会计立法accounting literature会计文献,会计学文献accounting loss会计损失accounting manual会计手册,会计工作守则accounting measurement 会计计量accounting mechanism 会计机制accounting method会计方法accounting model会计模式accounting objective会计目标accounting officer会计主任,会计主管accounting organisation会计组织accounting period会计期间,会计报告期accounting personnel会计人员accounting philosophy会计哲学accounting policy会计政策accounting policy change会计政策变更accounting postulate会计假设,会计假定accounting practice会计实务,会计惯例,会计师事务所accounting principles会计原则,会计原理accounting procedure会计程序accounting process会计处理程序,会计过程accounting profession会计职业,会计专业,会计行业accounting profit会计利润accounting programme记账程序accounting rate of return会计酬劳率accounting ratio会计比率,财务比率accounting record会计记录,会计簿籍accounting reference date 会计参照日accounting reference period 会计参照期间accounting reform会计改革accounting regulation会计法规,会计规accounting report会计报告,会计报表accounting representation会计反映accounting responsibility会计责任accounting routine会计程序accounting rule会计规则accounting service会计服务accounting software会计软件accounting software package 会计软件包accounting staff会计工作人员accounting statement会计报表accounting supervision会计监督accounting system会计制度,会计系统accounting technique 会计技术accounting tems会计术语accounting terminology 会计名词,会计术语accounting theory会计理论accounting thoughts会计思想accounting treatment 会计处理accounting trend会计趋势,会计动态accounting unit会计单位,账务处理单位accounting valuation会计计价,会计估价accounting voucher记账凭证accounting work会计业务,会计工作accounting year会计年度accounts payable应付账款accounts payable ledger应付账款总账,应付账款分类账accounts payable period应付账款期accounts payable register应付账款登记簿accounts prepaid预付账款,预付货款accounts receivable应收账款accounts receivable ledger应收账款总账,应收账款分类账accounts receivable period应收账款期accounts receivable turnover 应收账款周转率accreditation评审accredited party授信买方accreditee信用证接受人,信用证受益人accrediting party信用证开立方accreditor信用证申请人accretion of capital资本增值accrual accounting权责发生制会计,应计制会计accrual accounting model应计会计模式accrual basis权责发生制,应计制accrual concept权责发生概念,应计概念accrual date应收应付日期,应计日期accruals应计项目accrued asset应计资产accrued basic wage应计基本工资accrued bonus应计奖金accrued depreciation应计折旧accrued dividend应计股利accrued expense应计费用accrued income应计收益accrued interest payable应计未付利息accrued interest receivable 应计未收利息accrued item应计项目accrued liability应计负债accrued loss应计损失accrued payable应计未付款项accrued payroll应计未付工资accrued pension cost应计养老金成本accrued profit应计利润accrued receivables应计未收款项accrued rent应计租金accrued revenue应计收入accrued tax应计税款,应付税款accrued wage应计未付工资accumuated dividend累计股利accumulated amortisation 累计摊销,累积摊销accumulated apportionment 累计安排,累积安排accumulated cost累计成本,累积成本accumulated deficit累计亏损,累积亏损accumulated depletion累计折耗,累积折耗accumulated depreciation 累计折旧;累积折旧accumulated earnings累计收益accumulated error 累计误差accumulated fund累积基金accumulated income 累计收益accumulated profit 累计利润B ShareB股baby bond小额债券back charge决算后费用back duty欠税,补缴税款back freight退货运费back money拖欠款;逾期未付款back order缺货;延期交货back order memo延期交货通知书back pay欠薪back rent欠租back salary欠薪back-door financing隐私融资;后门融资back-door listing借壳上市backed bond担保债券backlog积压back-to-back credit相对信用;转接式信用;背对背信用back-to-back loan易币贷款backtrack search追踪查找back-up后备;后援back-up copy副本back-up diskette后备软盘backward integration 反向兼并backward supervision 反向监控backward tracing反向追踪backwardation延期交割费bad and doubtful loans 呆滞及不良贷款bad asset不良资产;呆滞资产bad buy赔本买卖bad claim不良债权bad debt坏账bad debt expense坏账费用bad debt insurance坏账保险bad debt loss坏账损失bad debt provision坏账打算bad debt ratio坏账比率bad debt recovery坏账收回bad debt write-off坏账冲销bad debts recovered account坏账收回账户bad loan不良贷款bad title失效产权;无效全部权badges of trade交易标记bail bond保释担保;保释担保书bailee受托人bailer寄予人;托付人bailment财务托付bailment of goods受托保管货品bailout method投资残值计算法bailout payback method 投资残值回收期计算法bailout period托付期balance余额;结余;结存bear抛空投机;空投;卖空bear account空头账户(指在证券交易所做空头) bear and bull买空卖空bear bond看跌债券;熊债券bear campaign抛空风bear clique空头集团bear compaign卖空风潮;压价风潮bear covering补空bear drive卖空潮bear market市价疲软bear operation卖空行为bid deposit投标押金bid guarantee投标担保;承包担保bid price投标价格bid rate投标价bilateral agreement 双边协议bilateral arbitrage 双边套汇bilateral assistance 双边救济bill broker票据经纪人bill clearing票据清算bill collection票据托收bill of estimate估价单bill of exchange汇票bill of export or import 货物进出口报单black figure余额black market黑市blank account book空白账簿blank credit空白信用汇票blank invoice空白发票blank receipt空白收据blind trust隐藏信托block allocation整笔拨款blue-chip corporation 蓝筹公司board lot手bond indenture债券信托契约bond insurance债券保险bonded indebtedness 担保债务bonded store保税仓库;保税物料bonus share红股book debt账面债务bookkeeping procedure 记账程序borrowing plan借款支配bought and sold note 买卖单据branch bank account分行账户budget account预算账户bull bond看涨债券business contract营业合同buying rate买进汇率;买入价cable confirmation电报确认书cable credit电传信用证cable draft电汇汇票cable order电报订货;电表订单cable rate电汇汇率cable transfer电汇call deposit通知存款;活期存款call in advance预收股款call in arrear催缴逾期股本call loan短期贷款callable bond可提前赎回债券callable capital通知即缴股本callable loan通知放款canceled bond已注销债券cancellable lease可解除租约capacity level生产实力水平capacity limit生产实力极限capacity loading生产实力负荷capital adequacy ratio资本足够率capital adjustment account 资本调整capital appraisal资本评估capital appreciation资本增值capital asset资本资产;长期资产capital assurance资本保险cargo certificate海运货物保险合同cargo claim货运索赔cargo insurance rate 货物保险费率carried interest附带权益carry-back of loss 亏损转回carrying amount账面金额cash basis现金收付制cash bonus现金红利cash book现金登记簿cash budget现金预算cash collection basis收付实现制cash distribution rate现金安排率cash dividend现金股利casual audit临时审计casual expense临时性费用casual worker散工casualty and theft loss意外事故及盗窃损失casualty insurance灾难保险casualty insurance proceeds 意外险收入central bank中心银行central bank rate中心银行贴现率central clearing house结算中心central clearing system中心结算制度;集体交收系统certificate of compliance合约完成证明书certificate of deposit存款单certificate of exemption豁免证明书certificate of indebtedness 国库券;借据cessation of business停业cession转让财产权益chain banking连锁银行业务chain discount连锁折扣chain index连锁指数check and balance相互制衡check commitee稽核委员会check list核对项目清单check mark核对符号check price限价check programme检查程序cheque account支票账户circular for confirmation 通函确认circular letter of credit 循环信用证;流通信用证circular note旅行支票city collection同城托收civil action民事诉讼claim索赔;债权classificationof accounts 分类;会计科目分类claused bill附条款票据clearing balance票据交换差额;结算差额close end固定金额closing结账;结转closing inventory期末存货code of banking practice 银行营运守则。
会计学词汇中英文对照
会计学(Accounting)账目单词中英对照表来源：OSU商科帮的日志一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001现金Cash1002 银行存款Cash in bank1009 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 deposits1101 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 - other1102 短期投资跌价准备Short-term investments falling price reserves应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis1271 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 reserves1291 分期收款发出商品Collect money and send out the goods by stages1301 待摊费用Deferred and prepaid expenses长期投资Long-term investment1401 长期股权投资Long-term investment on stocks'140101 股票投资Investment on stocks'140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds'140201 债券投资Investment on bonds'140202 其他债权投资Other investment on bonds1421 长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor's rights investment depreciation reserves1431 委托贷款Entrust loans'143101 本金Principal'143102 利息Interest'143103 减值准备Depreciation reserves1501 固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement1502 累计折旧Accumulated depreciation1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资Project goods and material'160101 专用材料Special-purpose material'160102 专用设备Special-purpose equipment'160103 预付大型设备款Prepayments for equipment'160104 为生产准备的工具及器具Preparative instruments and implement for fabricate 1603 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project1605 在建工程减值准备Construction-in-process depreciation reserves1701 固定资产清理Liquidation of fixed assets1801 无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income191101待处理流动资产损溢Wait deal intangible assets loss or income 191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable'217101 应交增值税value added tax payable'21710101 进项税额Withholdings on V AT'21710102 已交税金Paying tax'21710103 转出未交增值税Unpaid V AT changeover'21710104 减免税款Tax deduction'21710105 销项税额Substituted money on V AT'21710106 出口退税Tax reimbursement for export'21710107 进项税额转出Changeover withnoldings on V AT'21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax '21710109 转出多交增值税Overpaid V AT changeover'21710110 未交增值税Unpaid V AT'217102 应交营业税Business tax payable'217103 应交消费税Consumption tax payable'217104 应交资源税Resources tax payable'217105 应交所得税Income tax payable'217106 应交土地增值税Increment tax on land value payable'217107 应交城市维护建设税Tax for maintaining and building cities payable '217108 应交房产税Housing property tax payable'217109 应交土地使用税Tenure tax payable'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable '217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year2311 应付债券Bonds payable'231101 债券面值Face value, Par value'231102 债券溢价Premium on bonds'231103 债券折价Discount on bonds'231104 应计利息Accrued interest2321 长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year2331 专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year2341 递延税款Deferral taxes三、所有者权益类OWNERS' EQUITY资本Capital3101 实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve'311101 资本(或股本)溢价Cpital(or Stock) premium'311102 接受捐赠非现金资产准备Receive non-cash donate reserve'311103 股权投资准备Stock right investment reserves'311105 拨款转入Allocate sums changeover in'311106 外币资本折算差额Foreign currency capital'311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves'312101 法定盈余公积Legal surplus'312102 任意盈余公积Free surplus reserves'312103 法定公益金Legal public welfare fund'312104 储备基金Reserve fund'312105 企业发展基金Enterprise expension fund'312106 利润归还投资Profits capitalizad on return of investment利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution'314101 其他转入Other chengeover in'314102 提取法定盈余公积Withdrawal legal surplus'314103 提取法定公益金Withdrawal legal public welfare funds'314104 提取储备基金Withdrawal reserve fund'314105 提取企业发展基金Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund'314107 利润归还投资Profits capitalizad on return of investment'314108 应付优先股股利Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other common accumulation fund'314110 应付普通股股利Common Stock dividends payable'314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock) '314115 未分配利润Undistributed profit四、成本类Cost4101 生产成本Cost of manufacture'410101 基本生产成本Base cost of manufacture'410102 辅助生产成本Auxiliary cost of manufacture4105 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation4107 劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue5201 投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 5203 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue5301 营业外收入NON-OPERA TING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses5501 营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees5502 管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax5503 财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost5601 营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay5701 所得税Income tax以前年度损益调整Prior year income adjustment现金 Cash in hand银行存款Cash in bank其他货币资金-外埠存款Other monetary assets - cash in other cities其他货币资金-银行本票Other monetary assets - cashier‘s check其他货币资金-银行汇票Other monetary assets - bank draft其他货币资金-信用卡Other monetary assets - credit cards其他货币资金-信用证保证金Other monetary assets - L/C deposit其他货币资金-存出投资款Other monetary assets - cash for investment 短期投资-股票投资Investments - Short term - stocks短期投资-债券投资Investments - Short term - bonds短期投资-基金投资Investments - Short term - funds短期投资-其他投资Investments - Short term - others短期投资跌价准备Provision for short-term investment长期股权投资-股票投资Long term equity investment - stocks长期股权投资-其他股权投资Long term equity investment - others长期债券投资-债券投资Long term securities investemnt - bonds长期债券投资-其他债权投资Long term securities investment - others 长期投资减值准备Provision for long-term investment应收票据Notes receivable应收股利Dividends receivable应收利息Interest receivable应收帐款Trade debtors坏帐准备- 应收帐款Provision for doubtful debts - trade debtors预付帐款Prepayment应收补贴款Allowance receivable其他应收款Other debtors坏帐准备- 其他应收款Provision for doubtful debts - other debtors其他流动资产Other current assets物资采购Purchase原材料Raw materials包装物Packing materials低值易耗品Low value consumbles材料成本差异Material cost difference自制半成品Self-manufactured goods库存商品Finished goods商品进销差价Difference between purchase & sales of commodities委托加工物资Consigned processiong material委托代销商品Consignment-out受托代销商品Consignment-in分期收款发出商品Goods on instalment sales存货跌价准备Provision for obsolete stocks待摊费用Prepaid expenses待处理流动资产损益Unsettled G/L on current assets待处理固定资产损益Unsettled G/L on fixed assets委托贷款-本金Consignment loan - principle委托贷款-利息Consignment loan - interest委托贷款-减值准备Consignment loan - provision固定资产-房屋建筑物Fixed assets - Buildings固定资产-机器设备Fixed assets - Plant and machinery固定资产-电子设备、器具及家具Fixed assets - Electronic Equipment, furniture and fixtures 固定资产-运输设备Fixed assets - Automobiles累计折旧Accumulated depreciation固定资产减值准备Impairment of fixed assets工程物资-专用材料Project material - specific materials工程物资-专用设备Project material - specific equipment工程物资-预付大型设备款Project material - prepaid for equipment工程物资-为生产准备的工具及器具Project material - tools and facilities for production在建工程Construction in progress在建工程减值准备Impairment of construction in progress固定资产清理Disposal of fixed assets无形资产-专利权Intangible assets - patent无形资产-非专利技术Intangible assets - industrial property and know-how无形资产-商标权Intangible assets - trademark rights无形资产-土地使用权Intangible assets - land use rights无形资产-商誉Intangible assets - goodwill无形资产减值准备Impairment of intangible assets长期待摊费用Deferred assets未确认融资费用Unrecognized finance fees其他长期资产Other long term assets递延税款借项Deferred assets debits应付票据Notes payable应付帐款Trade creditors预收帐款Adanvances from customers代销商品款Consignment-in payables其他应交款Other payable to government其他应付款Other creditors应付股利Proposed dividends待转资产价值Donated assets预计负债Accrued liabilities应付短期债券Short-term debentures payable其他流动负债Other current liabilities预提费用Accrued expenses应付工资Payroll payable应付福利费Welfare payable短期借款-抵押借款Bank loans - Short term - pledged短期借款-信用借款Bank loans - Short term - credit短期借款-担保借款Bank loans - Short term - guaranteed一年内到期长期借款Long term loans due within one year一年内到期长期应付款Long term payable due within one year长期借款Bank loans - Long term应付债券-债券面值Bond payable - Par value应付债券-债券溢价Bond payable - Excess应付债券-债券折价Bond payable - Discount应付债券-应计利息Bond payable - Accrued interest长期应付款Long term payable专项应付款Specific payable其他长期负债Other long term liabilities应交税金-所得税Tax payable - income tax应交税金-增值税Tax payable - V AT应交税金-营业税Tax payable - business tax应交税金-消费税Tax payable - consumable tax应交税金-其他Tax payable - others递延税款贷项Deferred taxation credit股本Share capital已归还投资Investment returned利润分配-其他转入Profit appropriation - other transfer in利润分配-提取法定盈余公积Profit appropriation - statutory surplus reserve利润分配-提取法定公益金Profit appropriation - statutory welfare reserve利润分配-提取储备基金Profit appropriation - reserve fund利润分配-提取企业发展基金Profit appropriation - enterprise development fund利润分配-提取职工奖励及福利基金Profit appropriation - staff bonus and welfare fund 利润分配-利润归还投资Profit appropriation - return investment by profit利润分配-应付优先股股利Profit appropriation - preference shares dividends利润分配-提取任意盈余公积Profit appropriation - other surplus reserve利润分配-应付普通股股利Profit appropriation - ordinary shares dividends利润分配-转作股本的普通股股利Profit appropriation - ordinary shares dividends converted to shares期初未分配利润Retained earnings, beginning of the year资本公积-股本溢价Capital surplus - share premium资本公积-接受捐赠非现金资产准备Capital surplus - donation reserve资本公积-接受现金捐赠Capital surplus - cash donation资本公积-股权投资准备Capital surplus - investment reserve资本公积-拨款转入Capital surplus - subsidiary资本公积-外币资本折算差额Capital surplus - foreign currency translation资本公积-其他Capital surplus - others盈余公积-法定盈余公积金Surplus reserve - statutory surplus reserve盈余公积-任意盈余公积金Surplus reserve - other surplus reserve盈余公积-法定公益金Surplus reserve - statutory welfare reserve盈余公积-储备基金Surplus reserve - reserve fund盈余公积-企业发展基金Surplus reserve - enterprise development fund盈余公积-利润归还投资Surplus reserve - return investment by investment主营业务收入Sales主营业务成本Cost of sales主营业务税金及附加Sales tax营业费用Operating expenses管理费用General and administrative expenses财务费用Financial expenses投资收益Investment income其他业务收入Other operating income营业外收入Non-operating income补贴收入Subsidy income其他业务支出Other operating expenses营业外支出Non-operating expenses所得税Income tax源地址：/GetEntry.do?id=484440287&owner=334257673。
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Oobjective①经营目标企业经营管理所要求达到的最终目的。
一个企业主要的经营目标是获取最大限度的收益或利润。
在这个主要目标以外，企业为了生存和发展，还必须达到其他目标。
例如，产品质量和在技术上的领先地位等。
②客观的作为形容词，指根据事实做出反应，而不受个人看法和偏见的干扰。
objectives of accounting 会计目标或称会计报表目标(objectives of financial statement) 。
是会计理论最基础的部分。
会计实务和会计理论都是建立在会计目标基础上，即会计信息的主要用途是什么，向哪些人提供会计信息。
美国财务会计准则委员会(FASB)认为，会计的主要目标是向会计报表使用者，例如投资人、债权人，以及企业管理人员提供制定投资决策、信贷决策、经营决策所需要的会计信息.会计信息必须真实地反映企业财务状况和经营成果。
objectives of financial statement 会计报表目标参见会计目标(objectives of accounting)。
objective value 客观价值指由具有注册职称的并具有独立性的估价专业人员所估定的资产价值。
objectivity principle 客观性原则指一项会计原则(accounting principle)。
即某一项经济业务的数量，在不能正确计量以前，不予确认和不作会计记录。
会计记录不应信赖会计人员的主观判断，而应依据可以验证的会计凭证做出。
但会计报表数据并不能全部符合客观性的要求，例如，应收账款的呆账和固定资产的使用年限仍须依靠会计人员的主观判断。
obligation 义务，债务指任何各类的债务，或指合同规定签约人必须履行的义务。
obligatory audit 强制审计或称符合规章审计(compliance audit)。
指审计人员为了检查企业的经营活动是否符合政府法规或合同条款的规定而从事的审计工作。
observation test 观察性抽查，观测性抽查抽查的一种方法。
指审计师通过观察的方法检查实物资产或会计人员的工作过程。
例如，观察在会计账务处理中是否贯彻实施了内部稽核制度。
观察性抽查并不需要进行详尽的实物盘点或仔细的会计记录检查，而是着重于检查和发现会计控制(accounting control)是否存在问题。
obsolescence 陈旧由于技术进步，应用更先进的设备，致使原有资产失去使用价值。
陈旧是降低固定资产使用年限和计提折旧的一个主要因素，虽然它与固定资产自身的实物磨损(wear and tear)是无关的。
不仅固定资产存在陈旧风险，存货亦存在很大的陈旧风险。
obsolete asset 陈旧资产指陈旧设备(obsolete equipment)和陈旧存货(obsolete inventory)。
由于不再适用于生产或销售，而须提前报废和清理。
occupancy expense 占用费与使用固定资产有关的费用。
例如，土地使用费，建筑物的租金、取暖、照明、折旧和维修等费用。
occupational licensing 职业注册，专业注册指对从事某一项专门职业的人员所发放的开业执照。
须经过严格审查，被认为具备本专业协会所规定的学历和专业技能者，才允许注册和执业。
例如，会计师事务所的注册会计师。
其收入水平通常超过一般专业人员。
occupational prestige 职业声望指某一种专业人员的社会地位。
例如，注册公共会计师通常拥有很高的职业声望和个人品德，从而获得客户信任。
odd lot 零批小于传统的股票交易数量。
例如，少于100 股的股票交易。
由于销售上的困难，其销售价格通常低于整批，而经纪人的佣金则高于整批。
off-balance-sheet activities 账外业务活动缩写为OBSA 。
指并不反映于资产负债表，却可能对企业财务状况产生重大影响的业务活动。
例如，期权买卖和对联营企业的信用担保等。
通常仅在会计报表的附注(footnotes) 中予以披露。
off-balance-sheet asset 账外资产项目指未计列于会计报表的或有资产(contingent asset) 。
例如，未决诉讼中可能获得的赔款。
off-balance-sheet financing 账外融资指长期的和不可撤销的经营性租赁(operating lease) 。
由于这种租赁方式并不是筹资性租赁(financing lease)，所以，在资产负债表上，既不反映借入资本，也不反映企业所承担的负债。
off-balance-sheet liability 账外负债项目指未计列于会计报表的或有负债(contingent liability) 。
off-board 场外交易或称over-the-counter 。
指不在证券交易所进行挂牌的证券交易，而是与证券经销商(dealer)直接成交的证券交易。
off-budget 预算外指未列入政府预算的财务收支。
即自筹资金。
office audit 内勤审计或称文件审计(correspondence audit) 。
指审计师在其办公室内从事的审计工作。
主要审查被审核单位的会计报表，而不是进行实地或实物检查。
后者称为实地或外勤审计(field audit) 。
official audit 法定审计由政府审计机构或税务机构对企业会计账目、报表所进行的审计。
其主要目的是检查企业的生产经营活动是否符合政府法规。
参见符合规章审计(compliance audit) 。
official exchange rate 法定汇率政府所规定的固定汇率。
法定汇率往往是高估本国货币价值，因而导致黑市汇率。
与自由汇率(free exchange rate)的词义率。
official receiver 法定破产企业接管人缩写为OR 。
指由破产法院指定的对破产企业的资产进行管理的官员，履行其职责至债权人会议的召开，并指派出清算人(liquidator)为止。
但有些国家并不另外指派清算人，而是由破产企业财产接管人直接负责清理破产企业的资产。
offset account 抵销账户即contra account 。
offset balance 轧差两个项目金额相互抵销以后的差额。
offsetting error 相抵差错指会计记录中的一项差错，可以全部或部分抵销掉另一项差错。
例如，一项经济业务的借方金额为10.00 元，错误记为1.00 元；另一项经济业务的贷方金额应为65.48 元，错误记为56.48 元，结果在试算表上反映不出差错。
offshore funds 境外资金指将资金转移到低税国家，即所谓的避税港(tax haven)地区。
例如，新加坡、巴哈马和巴林等低税国家。
其目的是逃避国内税收的管辖，存款利息可以免纳个人所得税。
因而这些国家的投资银行或投资公司拥有几百亿美元的资金，是跨国公司筹借资金的一个来源。
on account 赊账指进行一项进货或销货业务，在交货后的一定时期才付款。
一项销货(进货) 的赊账，记应收账款(应付账款) 的借方(贷方)。
参见open account 。
oncost 间接费用英国用词。
即overhead 。
on demand 即期，见票即付或称on call 。
指持票人要求立即兑现票据。
on hand 持存，库存指持有而不论是否属其所有。
但在资产负债表上所计列的资产项目，如果未加以特别的注明，则表示既是所持有的，也是其所有的。
on-line data base 联机数据库指在电子计算机信息网络系统中，存储于主机的数据库。
会计人员可以通过终端机的调制解调器(modem)，查询有关税法、会计准则、会计方法、公司财务作息、投资信息，以及宏观经济信息等方面的数据。
on-line processing 联机处理指一个电子计算机信息系统所处理的经济业务，不是累积成批处理，而是经济业务刚一发生时，就单独地进行处理。
open account①未清账任何应收或应付账户的借方或贷方余额不等于零。
②赊账或称charge account 。
指赊购和记账交易。
赊账是商业信用(trade credit)的一种主要方式。
这种结算方式表示卖方对买方的绝对信任，并显然对买方最为有利，即买方不需要占用结算资金。
与预付账款(payment in advance)的词义相对照。
open-end credit 开口信贷，无固定期限信贷指未限定贷款的金额或期限，可以继续申请增加或延长贷款。
open-end mortgage 开口抵押，无固定限额抵押无明确规定抵押金额限额的一种抵押。
即凭抵押品可以继续借款。
open-end mutual fund 开放股份互助基金投资公司互助基金投资公司的一种类型。
这种公司通常是连续地向社会公众发行股票，并没有一个固定金额的限制；另一方面又以筹集的资金再投资于其他公司的证券。
与固定股份互助基金投资公司(closed-end mutual fund) 的词义相对照。
opening balance 期初余额指一个会计期开始时的账户余额。
opening entry 期初分录一个新企业或一个企业采用新的账户制度所开始记录的分录。
或指一个新的会计期的开始分录，其中包括资产、负债和业主产权等方面的分录。
open market purchase 公开市场购回股份指公司减少流通在外的股份(outstanding stock) 。
即减少投资人手中的股份，相应增加库存股份(treasury stock)。
目的是提高股票的市价。
在美国，公司购回流通在外股份，必须报经证券交易管理委员会(SEC) 的审批同意，通常仅限于较小数量的股份，以保证证券市场价格的稳定。
operating account 营业账户指收入和费用账户等损益表账户(income statement account) 。
operating activities 营业活动现金流量表(cash flow statement)所使用的一个词语。
它是响现金流量的一个重要因素，在性质上不同于筹资活动(financing activities) 和投资活动(investment activities)。
operating budget 营业预算企业为计划和控制预算期各项经营活动而编制的预算。
其中包括销售收入预算和销售费用预算。
与资本预算(capital budget) 的词义相对照。
operating capacity 经营能力，营业能力指正常生产能力(normal capacity)。
参见capacity 。
operating capacity maintenance concept 营业能力维护概念主张在通货膨胀时期企业货币性流动资金(monetary working capital)购买力下降的情况下，为了保持企业的正常营业能力，必须提取一定数额的资金补充货币性流动资金。