财会专业英语 中英文对照
A
Absorption costing 完全成本法
Accelerated Depreciation Method 加速折旧法Account 科目,账户
Account form 账户式
Account payable 应付账款
Account receivable 应收账款
Accounting 会计
Accounting cycle 会计循环
Accounting equation 会计等式
资产 Assets= 负债 Liabilities + 所有者权益Owner’s Equity
Accounting period concept 会计期间
Accounting system 会计制度
Account payable subsidiary ledger 应付款明细分类账
Accounts receivable analysis 应收账款分析Accounts receivable subsidiary ledger 应收账款明细分类账
Accounts receivable turnover 应收账款周转率Accrual basis accounting 应记制,债权发生制Accrued expenses 应记费用
Accrued revenues 应记收入
Accumulated depreciation 累计折旧
Accumulated other comprehensive income 累计其他综合收入
Activity base drive 作业基础/动因
Activity-based costing ABC 作业成本计算法Adjusted trial balance调整后试算平衡表
Adjusting entries调整分录
Adjusting process调整过程
Administrative expenses general expenses管理费用一般费用
Aging the receivables应收账款账龄分析
Allowance for doubtful accounts 坏账准备Allowance method备抵法
Amortization摊销
Annuity年金
Assets资产
Available-for-sale securities可供出售证券Average inventory cost flow method 平均库存成本流法
Average cost method平均成本法
Average rate of return平均回报率
B
Bad debt expense 坏账费用
Balance of the account账户余额
Balance sheet资产负债表
Balanced scorecard平衡记分卡Bank reconciliation银行存款余额调节表
Bank statement 银行报表
Bond债券
Bond indenture债券契约
Book value账面价值
Book value of the asset资产的账面价值
Boot补价
Break-even point盈亏临界点
Budget预算
Budget performance report预算业绩报告Budgetary slack预算松弛
Budgeted variable factory overhead 预算变量工厂开销
Business企业
Business combination 企业合并
Business entity concept企业主体概念
Business stakeholder企业利益相关者
Business strategy企业战略
Business transaction经济业务
C
Capital account 资本性账户
Capital expenditures资本性支出
Capital expenditures budget资本支出预算
Capital investment analysis资本投资分析
Capital leases资本性租赁
Capital rationing资本分配
Carrying amount账面金额
Cash现金
Cash basis of accounting现金制;收付实现制Cash budget现金预算
Cash dividend现金股利
Cash equivalents现金等价物
Cash flow per share 每股现金流量
Cash flows from financing activities筹资活动现金流量
Cash flows from investing activities投资活动现金流量
Cash flows from operating activities经营活动现金流量
Cash payback period现金回收期
Cash payments journal现金付款日记账
Cash receipts journal现金收款日记账
Cash short and over account现金余缺账户Certified public accountant CPA注册会计师Chart of accounts会计科目表
Clearing account 清理账户
Closing entries结账分录
Closing process结账程序
Closing the books 结账
Common stock普通股
Common-size statement通用报表
Compensating balance 补偿性余额
Comprehensive income全面收益
Consigned inventory 寄售库存
Consignee 收货人承销人
Consignor 发货人寄件人
Consolidated financial statements合并财务报表Contingent liabilities 不确定债务
Continuous budgeting滚动预算
Continuous process improvement 持续过程改进Contra accountor contra asset account抵减账户Contract rate约定利率
Contribution margin 贡献毛益
Contribution margin ratio贡献毛益率
Contribution margin ratio 边际贡献率
Controllable expenses可控费用
Controllable revenues 可控收入
Controllable variance可控差异
Controller主计长
Controlling 管理控制
Controlling account控制账户
Conversion costs加工成本
Copyright版权
Corporation公司
Correcting journal entry 调整分录
Cost成本
Cost accounting system成本会计系统
Cost allocation成本分配
Cost behavior成本性态
Cost center成本中心
Cost concept 成本概念
Cost method 成本法
Cost object 成本对象
Cost of finished goods available 已完工产品的成本
Cost of goods manufactured 产品成本
Cost of goods sold产品销售成本
Cost of goods sold budget产品销售成本预算Cost of merchandise sold商品销售成本:商业企业所销售商品的成本。
Cost of merchandise purchased 产品购买成本
Cost of merchandise sold 销货成本
Cost of production report 生产成本报告
Cost per equivalent unit单位约当产量成本
Cost price approach成本价格法
Cost variance成本差异
Cost-volume-profit analysis本-量-利分析
Cost-volume-profit chart本-量-利图Credit memorandumcredit memo贷项通知单
Credit period 贷款期限
Credit terms 赊销付款条件,信用证条款
Credits 贷记
Cumulative preferred stock累积优先股
Currency exchange rate货币汇率
Current assets流动资产
Current liabilities流动负债
Current position analysis 流动财务状况分析Current ratio流动比率
Currently attainable standards当前可达标准
D
Debit memorandum 借项通知单
Debits借记
debt securities债务证券,债券
decision making 决策,判定;作出判定
Deficiency 亏损
Deficit 亏损
Defined benefit plan 固定收益计划:
Defined contribution plan 固定缴款计划:Depletion 折耗:
Depreciate:贬值
Depreciation 资产等折旧;货币贬值;跌价Depreciation expense 折旧费用
Differential analysis 差异分析
Differential income or less 差别收入或更少Differential cost 差异成本
Differential revenue 差异收入
Differential strategy 差异化战略
Direct labor cost 直接人工成本
Direct labor cost budget 直接人工成本预算
Direct labor rate variance 直接人工工资率差异Direct labor time variance 直接人工工时差异Direct materials cost 直接材料成本
Direct materials price variance 直接材料价格差异Direct materials purchases budget 直接材料采购预算
Direct materials quantity variance 直接材料数量差异
Direct method 直接法:
Direct write-off method 直接注销法:
Directing 指导
Discount 贴现息;折价:
Dishonored note receivable 拒付应收票据:Dividend yield 股利收益率:
Dividends 股息,红利
Dividends per share每股股利
Double-declining-balance method双倍余额递减法
Double-entry accounting system 复式会计模式:Drawing 提款:
DuPont formula 杜邦公式
E
Earnings per common share EPS on common stock 普通股每股收益E-commerce 电子商务:
Effective interest rate method 实际利率法Effective rate of interest 实际利率:债券发行时的市场利率。
Electronic funds transfer EFT 电子资金转账:Elements of internal control 内部控制要素Employee fraud 员工舞弊:
Employee’ s earnings reco rd 员工收入记录:Equity method 权益法:
Equity securities 权益证券:
Equivalent units of production 约当产量
Ethics 伦理:
Expenses 费用
Extraordinary items 非常项目:
F
Factory burden间接制造费,工厂间接费
Factory overhead cost 制造费用
Factory overhead cost bought 工厂管理费用购买Factory overhead cost variance report 工厂费用成本差异报告
Fair value 公允价值
Favorable cost variance 良好的成本差异Feedback 反馈
Fees damed 建筑坝
FICA tax 联邦社会保险税:
Financial accounting 财务会计
Financial Accounting Standards Board FASB 财务会计准则委员会
Financial statements 财务报表:
Finished goods inventory 完工产品存货:Finished goods ledger 完工产品分类账:
First-in, first-out fifo method 先进先出法Flow method:流的方法
Fiscal year 会计年度:
Fixed assets turnover rato 固定资产周转率Fixed asset impairment 固定资产减值
Fixed assets (or plant assets) 固定资产:
Fixed costs 固定成本:
Flexible budget 弹性预算:
FOB free on board destination 目的地交货
FOB free on board shipping point 装运地交货Free cash flow 自由现金流量
Freight in:运费
Fringe benefits 额外福利Future value 未来价值,终值
G
General journal 普通日记账
General ledger 总账;总分类账
General-purpose financial statements 通用财务报表
Generally accepted accounting principles GAAP 公认会计原则
Goal conflict 目标冲突
Goodwill 商誉
Gross pay 工资总额
Gross profit 毛利
Gross profit method 毛利法
H
Held-to-maturity securities 持有至到期证券
High-low method 高低点法
Horizontal analysis 水平分析
I
Ideal standards 理想标准
In arrears 拖欠
In come from operations operating income 营业利润
Income statement 损益表
Income summary 收益汇总
indirect costs 间接成本
Indirect method 间接法
Inflation 通货膨胀
Installment note 安装说明
Intangible assets 无形资产
Interest revenue 利息收入
Internal controls 内部控制
Internal rate of return IRR method 内部收益率 IRR 法
international Accounting Standards Board IASB 国际会计准则理事会 IASB
inventory analysis 库存分析
Inventory shrinkage inventory shortage 库存缩水库存不足
Inventory turnover 存货周转率
Investee 投资
Investment center 投资中心
Investment turnover 投资周转率
Investments 投资
Investor 投资者
Invoice 发票
J
Job cost sheet 分批成本计算单
Job order cost system 分批成本计算法
Journal 日记账
Journal entry 日记账分录
Journalizing 编制分录
Just-in-time JIT processing 适时加工制
L
Last-in, first-out LIFO method 后进先出法
Ledger 分类账
Liabilities 负债
Limited liability corporation LLC 有限责任公司。Line department 线系
Liquidation 清算
Long-term liabilities 长期负债
Lower-of-cost-or-market LCM method 成本与市价孰低法
M
Management Discussion and Analysis MDA 管理层讨论与分析
Management or managerial accounting 管理或管理会计
Management by exception 例外管理
Management process 管理过程
Manufacturing business 制造企业
Manufacturing cells 制造单元
Manufacturing overhead 制造费用
Margin of safety 安全边际
Market price approach 市场价格法
Markup 加成
Master budget 全面预算
Matching concept or matching principle 匹配概念或匹配原则
Materials inventory 材料存货
Materials ledger 材料分类账
Materials requisition 领料单
Maturity value 到期值
Merchandise available for sale 可供出售的商品Merchandise inventory 商品存货
Merchandising business 商业企业
Mixed cost 混合成本
Mortgage notes 抵押票据
Multiple-step income statement 多步式损益表
N
Natural business year 自然营业年度
Negotiated price approach 协议价格法
Net income or net profit 净收入或净利润
Net loss 净亏损
Net pay 工资净额
Net present value method 净现值法
Net purchases 网购
Net realizable value 可变现净值
Net sales 净销售额Nonfincial performance measure nonfincial性能测量
Noemal balance of an account 一个帐户的正常余额Note receivable 应收票据
Number of days’ sales in inventory 存货销售周期Number of days’ sales in receivables 应收账款周转天数
Number of times interest charges are earned 利息保障倍数
O
Objectives goals 目标
Objectivity concept客观性原则
Operating leases经营租赁
Operating leverage经营杠杆
Operational planning作业性规划
Opportunity cost机会成本
Other comprehensive income其他综合收益
Other expense 其他业务支出
Other income 营业外收入
Outstanding stock普通股
Overapplied factory overhead过多摊派间接制造费用Owner`s equity所有者权益
P
Paid-in capital实缴资本
Par面值
Parent company母公司
Partnership合伙企业
Partnership agreement合伙契约
Patents专利权:
Payroll工资:
Payroll register工资表
Pension养老金
Period costs期间成本
Periodic inventory system实地盘存制
Petty cash fund 备用金
Physical inventory 实地盘存
Planning 计划
Posting 过账
Predetermined factory overhead rate预定制造费用分配率
Preferred stock优先股
Premium溢价
Prepaid expenses预付费用。
Present value现值
Present value concept现值概念
Present value index现值指数
Present value of an annuity年金现值
Price-earnings P/E ratio市盈率
Prime costs主要成本
Prior period adjustments前期调整
Private accounting内部会计
Process流程;步骤
Process cost system分步成本计算法
Process manufacturers分步制造企业
Product cost concept产品成本概念
Product costs产品成本
Production bottleneck
Production budget生产预算
Profit 利润
Profit center利润中心
Profit margin销售利润率
Profit-volume chart利润-产量图
Profitability获利能力
Proprietorship独资企业
Public accounting公共会计
Purchase order采购订单
Purchase return or allowance购货退回或折让Purchases discounts购货折扣
Purchases journal采购日记账
Q
Quick assets速动资产。
Quick ratio速动比率
R
Rate earned on common stockholders’ equity普通股股东权益收益率
Rate earned on stockholders’ equity股东权益收益率
Rate earned on total assets总资产收益率
Rate of return on investment ROI投资回报率Ratio of fixed assets to long-term liabilities 固定资产对长期负债比率
Ratio of liabilities to stockholders’ equity负债对股东权益比率
Ratio of net sales to assets净销售额与资产比率Receivables应收款项
Receiving report收货单
Relevant range相关范围
Rent revenue租金收入
Report form报告式
Residual value残值
Responsibility accounting责任会计
Responsibility center责任中心
Restrictions限制:
Retail inventory method零售价格法
Retained earnings留存收益
Retained earnings statement留存收益表
Revenue expenditure收益性支出
Revenue journal收入日记账Revenue recognition concept收入确认概念Revenues收入:
Rules of debit and credit借贷记账规则
S
Sales销售收入
Sales budget销售预算。
Sales discounts销售折扣
Sales mix销售组合
Sales returns and allowances销售退回与折让Sarbanes-Oxley Act of 2002 萨班斯-奥克斯利法案Securities and exchange commission证券交易管理委员会
Selling expenses销售费用
Service business服务企业。
Service department charges服务部门费用
Single-step income statement单步式损益表Sinking fund偿债基金
Slide滑位
Solvency偿债能力:企业偿还其到期债务的能力。Special journals专用日记账
Special-purpose fund专项奖金
Specific identification inventory cost具体识别库存成本
Standard cost标准成本:产品成本的详细预测。Standard cost systems标准成本系统
Standards 准则
Statement of cash flows现金流量表
Statement of cash of goods产品成本报表Statement of members ’ equity成员权益报表Statement of owner’ s equity所有者权益表Statement of partnership equity合伙企业权益表Statement of partnership liquidation合伙企业清算表
Statement of stockholders’ equity股东权益表Static budget固定预算
Stock股票
Stock dividend股票股利
Stock split股票分割
Stockholders股东
Stockholders’ equity股东权益
Straight-line method直线法
Strategic planning战略规划
Strategies 战略
Subsidiary company子公司
Subsidiary inventory ledger 子公司存货明细分类帐
subsidiary ledger辅助分类帐
Sunk cost沉没成本
T
T accountT型账户。
Target costing目标成本法
Temporary nominal accounts临时性虚账户
Theory of constraints TOC限制理论
Time tickets计工单
Time value of money concept货币时间价值概念Total cost concept完全成本概念
total manufacturing cost variance 总制造成本差异Trade discounts商业折扣
Trade-in allowance以旧换新折让
Trademark商标
Trading securities交易证券
Transfer price转移价格
Transposition换位
Treasury stock库藏股票
Trial balance试算平衡
U
unadjusted trial balance调整前试算表,结帐前试算表
Underapplied factory overhead制造费用分配不足Unearned revenue预收收入
unfavorable cost variance不利差异
Unit contribution margin单位贡献毛益
Unit of measure concept计量单位概念
Units-of-production method产量法
Unrealized holding gain or loss未实现持有利得或损失
V
Variable cost concept
Variable costing变动成本计算
Variable costs变动成本
Vertical analysis垂直分析
Volume variance产量差异
Voucher付款凭单
Voucher system付款凭单制度
W
whole units 整体
Work in process inventory在产品存货
Working capital营运资本
Y
Yield收益率
Z
Zero-based budgeting零基预算
zero coupon bond无息票债券,无利息债券
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
财务专业术语中英文对照表
财务专业术语中英文对照表 英文中文说明 Account 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 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师 Cost accounting 成本会计 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 Income statement 损益表 Institute of Internal Auditors 部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 部审计 Internal control structure 部控制结构 Internal Revenue Service 国收入署 Internal users部使用者 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
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
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 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
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
(完整word版)会计术语中英文对照
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)
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
财务术语中英文对照大全
财务术语中英文对照大全一、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
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)
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?
会计术语中英对照
初级会计 初级会计 会计术语名称英文名称 对账(checking) 对应账户(corresponding accounts) 定期清查(Periodic checking method) 定期盘存制(periodic inventory system) 订本式账簿(bound book) 调整账户(adjustment accounts) 调整分录(adjusting journal entry) 单式记账凭证(single account title voucher) 单式记账法(single-entry bookkeeping) 从属账户(Secondary accounts) 成本计算账户(costing accounts) 财产清查(physical inventory) 簿记(bookkeeping) 不定期清查(non-periodic checking method) 补充登记法(correction by extre recording) 表外账户(off-balance sheet accounts) 备抵账户(provision accounts) 备抵附加账户(provision and adjunct accounts) 备查账簿(memorandvn) 序时账簿(book of chronological entry) 一次凭证(single-record document)银行存款日记账(deposit journal) 永续盘存制(perpetual inventory system) 原始凭证(source document) 暂记账户(suspense accounts) 增减记账法(increase-decrease bookkeeping) 债权结算账户(accounts for settlement of claim)债权债务结算账户(accounts for settlement of claim and debt)债务结算账户(accounts for settlement of debt) 账户(account) 账户编号(Account number) 账户对应关系(debit-credit relationship) 账项调整(adjustment of account)
中英对照会计术语表
中英对照会计术语表 A股(或甲类股份) A share 安装成本 installation cost 安装费收入 installation fees revenue B股(或乙类股份) B share 半成品 semi-finished goods 半年度报告 half-yearly report 包装材料(或包装物) packaging material 包装容器 container 保留次级权益 subordinated retained interests 保费收入 premium revenue 保险费用 insurance expenses 保险合同 insurance contracts 保险赔偿 insurance compensation 保险人 insurer 保险事故 insured event 保险索赔 insurance claim 保险责任 insurance obligations 备查账簿 memorandum book 备件 spare parts 备用现金 cash in till 背书 endorsement 背书人(或承兑人) endorser 被担保方 secured party
被购方 acquiree 被合并方 combined party 被套期项目 hedged items 被投资单位表决权 voting rights of an investee enterprise 本金 principal 本金偿还 principal repayments 本年年初余额 beginning balance of current year 本年年末余额 ending balance of current year 本年(所有者权益)增减变动金额 changes in owners’ equity for current year 本期净资产增加数 net assets that increase during the period 本期收入 income for the period 本月材料成本差异率 material cost variance rate for the month 本月收入材料的成本差异 cost variance of material received during the month 本月收入材料的计划成本 material received during the month at planned cost 本质差别 differ in substance 比较会计报表 comparative accounting statements 比较信息 comparative information 变动率 rate of change 表决控制权 vote control 表决权 vote 波动率 votality rate 补价 boot
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
会计报表术语中英文对照
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?可换股债券衍生工具之损失 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)