會(huì)計(jì)術(shù)語中英對(duì)照

1、初級(jí)會(huì)計(jì)會(huì)計(jì)術(shù)語中英對(duì)照會(huì)計(jì)術(shù)語名稱對(duì)賬對(duì)應(yīng)賬戶定期清查定期盤存制訂本式賬簿調(diào)整賬戶調(diào)整分錄初級(jí)會(huì)計(jì)英文名稱(checking )(corresp onding acco unts)(Periodic check ing method)(periodic inven tory system)(bound book )(adjustme nt acco unts )(adjust ing jour nal entry)單式記(sin gle-e ntry bookkeep ing)單式記賬憑證賬法從屬賬戶成本計(jì)算賬戶財(cái)產(chǎn)清查簿記不定期清查補(bǔ)充登記法表外賬戶備抵賬戶備抵附加賬戶備查賬簿序時(shí)賬(Se

2、con dary accounts )(cost ing acco unts)(physical in ventory)(bookkeeping )(non-periodic check ingmethod )(correction by extrerecording )(off-bala nee sheet acco unts)(provisi on accounts )(provision and adjunctaccounts )(memorandvn )(book of chr onol ogical entry )簿一次憑證(sin gle-record docume nt銀行存款日

3、記(deposit jour nal )賬永續(xù)盤存制(perpetual inven tory system原始憑(source docume nt )證暫記賬戶(suspe nse acco unts)增減記(in crease-decrease賬法bookkeep ing )債權(quán)結(jié)(acco unts for settleme nt of算賬戶claim)債權(quán)債務(wù)結(jié)算(acco unts for settleme nt of賬戶claim and debt )債務(wù)結(jié)(acco unts for settleme nt of算賬戶debt)賬戶(account )賬戶編號(hào)賬戶對(duì)應(yīng)關(guān)系(Acc

4、o unt n umber )(debit-credit relati on ship賬項(xiàng)調(diào)整(adjustme nt of acco unt專用記賬憑證轉(zhuǎn)回分錄(special-purpose voucher(revers ing entry )資金來源賬戶資產(chǎn)負(fù)債賬戶轉(zhuǎn)賬憑證(acco unts of sources offunds )(bala nee sheet acco unts(tra nsfer voucher )資金運(yùn) 用賬戶 自制原 始憑證(acco unts of applicati ons offunds )(in ter nal source docume nt總分類賬

5、簿總分類賬戶附加賬戶付款憑證(general ledger )(gen eral acco unt )(adjunct acco unts)(payment voucher )分類賬簿多欄式日記賬核算形式結(jié)賬結(jié)賬分錄借貸記賬法局部清杳(ledger )(bookkeeping procedure using colu mnar jour nal )(clos ing account )(closing entry )(debit-credit bookkeeping )(partial ckeck )卡片式賬簿跨期攤提賬戶累計(jì)憑證聯(lián)合賬簿明細(xì)分類賬簿明細(xì)分類賬戶盤存賬存平行登記全面清杳(car

6、d book )(inter-period allocationaccounts )(multiple-record docume nt )(compo und book(subsidiary ledger(subsidiary acco unt(inven tory acco unts(parallel record ing(complete check日記總賬日記總(comb inod jour nal and ledger)(bookkeep ing procedure二式記賬法實(shí)賬戶試算表試算平衡收付記賬法收款憑證損益表賬戶通用記賬憑證通用日記賬核算形式賬核算 using summar

7、ized journal )形式(triple-e ntry bookkeep ing)(real acco unts )(trial balanee )(trial bala ncing )(receipts-payme ntbookkeep ing )(receipt voucher )(in come stateme nt acco unts)(gen eral purpose voucher)(bookkeep ing procedure using gen eral jour nal )夕卜來原(source docume nt from始憑證outside )現(xiàn)金日記賬虛賬戶匯總原

8、始憑證匯總記賬憑證核算形式工作底稿復(fù)式記賬憑證復(fù)式記賬法復(fù)合分錄劃線更正法匯總原始憑證(cash journal )(nominal acco unts)(cumulative sourcedocument )(bookkeeping procedureusing summary ovchers )(work ing paper )(mvltiple account titlesvoucher )(Double entry bookkeep ing)(compound entry )(correcti on by draw ing astraight ling )(cumulative sou

9、rcedocument )會(huì)計(jì)憑證(acco un ti ng docume nts)會(huì)計(jì)科 目表會(huì)計(jì)科 目紅字更 正法會(huì)計(jì)核 算形式 過賬會(huì)計(jì)分 錄會(huì)計(jì)循 環(huán)(chart of acco unts )(acco unt title )(correcti on by using red ink)(bookkeep ing procedures)(posting )(acco unting entry)(acco un ti ng cycle)會(huì)計(jì)賬 簿活頁式 賬簿集合分 配賬戶(Book of acco unts )(loose-leaf book )(cleari ng acco unts

10、)計(jì)價(jià)對(duì)記賬方法記賬規(guī)則記賬憑證記賬憑證核算形式記賬憑證匯總表核算形式簡單分錄結(jié)算賬戶(matching accounts )比賬戶(bookkeep ing methods)(recordi ng rules )(voucher )(Bookkeep ing proced ureus ing vouchers )(bookkeep ing procedureusing categorized acco untsummary )(simple entry )(settleme nt acco unts)中級(jí)會(huì)計(jì)中級(jí)會(huì)計(jì)會(huì)計(jì)術(shù)語名稱期間費(fèi)用收入的確認(rèn)公司債券發(fā)行價(jià)格固定資產(chǎn)折舊英文名稱Perio

11、d Expe nserecog niti on of reve nuecorporate bond issu ingpricedepreciation of fixed assets可轉(zhuǎn)換債券公司債券利con vertible bonds息攤銷加速折舊法accelerated depreciati on methods營業(yè)外收支net non-operat ing in come公司債券利凈額and expe nditurein terest rate on debe nture應(yīng)收賬款出assig nment of acco untsreceivable無擔(dān)保債券后進(jìn)先出法其他貨幣資金應(yīng)付票

12、據(jù)貼現(xiàn)先進(jìn)先出去在發(fā)建工程固定資產(chǎn)更換與固定資產(chǎn)改良實(shí)地盤存制收益總括觀占八、損益表法可變現(xiàn)凈值法應(yīng)付福利費(fèi)基本業(yè)務(wù)利潤固定資產(chǎn)擴(kuò)debe nture bonds last-i n,first-out,LIFOOther mon etary assetsdisco unt on no tes payablefirst-in,first-out 縮寫 FIFO con structi ons in process improveme nts and replaceme nts of fixed assets periodic inven tory system all-in clusive co

13、n cept of in come In come stateme nt approach net realizable valueAccrued welfarismadditi ons of fixed assets建債券贖回 應(yīng)交折基金舊應(yīng)收賬款出sale or factori ng of售acco unts receivable或有負(fù)債contingent liability銷貨退回與sales retur ns and折讓allowa nces零售價(jià)格法retail method現(xiàn)金折扣cash disco unt特定履行法其他業(yè)務(wù)利潤公司債券bonds payable銷售法sale

14、method應(yīng)付票據(jù)no tes payable認(rèn)股權(quán)stock rights固定資產(chǎn)修r(nóng)epairs and maintenance of理fixed assets有擔(dān)保債券銷售費(fèi)用應(yīng)付股利mortgage bonds selli ng expe nses divide nds payable基本生產(chǎn)1MF舊應(yīng)收票據(jù)no tes receivable無形資產(chǎn)intan gible assets收款法collecti on method所得稅in come tax流動(dòng)負(fù)債current liabilities生產(chǎn)法producti on method計(jì)劃成本核算廢棄和生置法retireme n

15、t and replaceme nt method盤存法inven tory method流動(dòng)資產(chǎn)curre nt assets購貨折扣purchases disco unts商譽(yù)goodwill應(yīng)收賬款acco unts receivable投資收益in vestme nt in come營業(yè)利潤operati ng in come預(yù)提費(fèi)用股本capital stock企業(yè)管理費(fèi)舊公司債券償還redempti on of bonds壞賬bad debts固定資產(chǎn)重估價(jià)revaluati ons of fixed assets銀行存款cash in bank固定資產(chǎn)fixed assets利潤

16、總額利潤分配profit distributi on應(yīng)計(jì)費(fèi)用accrued expe nse商標(biāo)權(quán)trademarks and trade names全部履行法凈利潤net in come應(yīng)付利潤profit payable未分配利潤Un distributed profits收益?zhèn)痠n come bonds貨幣資金Cash and cash equivale nts利息資本化capitalization of interests法定公益金Statutory welfare reserve工程物資engin eer material預(yù)付賬款adva nee to supplier其他應(yīng)收款o

17、ther receivables現(xiàn)金cash預(yù)收賬款A(yù)dva nee Received fromCustomers公司債券發(fā)行corporate bond floatati on應(yīng)付工資wages payable實(shí)收資本paid-in capital盈余公積surplus reserves管理費(fèi)用Management Fee /Man ageme nt Fees土地使用權(quán)股利divide nd應(yīng)交稅金 流動(dòng)資金 負(fù)商譽(yù)taxes payablen egative goodwill費(fèi)用的確認(rèn)recog niti on of expe nse短期投資temporary in vestme nt短期

18、借款Short-term Borrow ing遞延資產(chǎn)deferred chargesLow-value con sumpti on低值易耗品goods/Low valuecon sumbles當(dāng)期經(jīng)營觀curre nt operat ing con cept占八、of in come待攤費(fèi)用待核銷基建支出舊待處理流動(dòng)資產(chǎn)損失待處理固定資產(chǎn)損失存貨銷售的影響effects of inven tory errors折舊舊depreciati on折舊方法 depreciati on method折舊率depreciation ratepate ntshous ing fundreplaceme

19、nt cost ingkno w-how fran chises capital reserves支出直線法職工福利基金舊專項(xiàng)撥款舊專利權(quán)住房基金重置成本法專項(xiàng)物資【舊專項(xiàng)資產(chǎn)舊專有技術(shù)專營權(quán)資本公積資產(chǎn)負(fù)債表payme nt straight-li ne法資金占用和資金來源舊自然資源存貨車間經(jīng)費(fèi)舊償債基金長期應(yīng)付款長期投資長期借款長期負(fù)債財(cái)務(wù)費(fèi)用撥定留存收、人標(biāo)準(zhǔn)成本法 變動(dòng)成本法 比例履行法n atural resourcesinven tory sinking fundIon g-term payablesIon g-term in vestme ntsIon g-term loa ns

20、Ion g-term liability ofIon g-term debt financing expe nses appropriated reta ined earnings sta ndard cost ing variable cost ing包裝物版權(quán)Wrappagecopyrights高級(jí)會(huì)計(jì)高級(jí)會(huì)計(jì)會(huì)計(jì)術(shù)語英文名稱名稱獨(dú)立董事in depe ndent director市場附加Market Value Added,MVA值投資中心In vestme nt Cen ter利潤中心Profit Cen ter性費(fèi)Discreti onary Expe nse Cen ters用中心

21、收入中心reve nue cen ter合并前利 潤 preacquisiti on in come現(xiàn)金分配計(jì)劃cash distribution plan安全 付款 表合并 每股 收益 期貨 交易 市場safe payme nts schedule con solidated EPS market of futures tran sacti on期貨交易舉債futures tran sacti onleveraged lease經(jīng)營融資租賃金融工具finan cial in strume nts企業(yè)集團(tuán)bus in ess qroup年度報(bào)告annual report內(nèi)部往來tran sac

22、ti ons betwee n homeoffice and bran ches合伙企業(yè)part nership en terprise合并資產(chǎn)負(fù)債con solidated bala nee sheet合并主體的所acco unting for in come taxes ofcon solidated en tities得稅會(huì)計(jì)合并現(xiàn)金流量表flow合并價(jià)差cost-book value differe ntials合并會(huì)計(jì)報(bào)表con solidated finan cialstateme nts購買法purchase methed企業(yè)con solidated stateme nt of

23、 cash整體價(jià)值the value of an en terprise as a whole權(quán)益結(jié)合法pooli ng of in terest method期內(nèi)所得in traperiod tax allocati on稅分?jǐn)偅溃┢谀┐尕浀奈磳?shí)現(xiàn)損益un realized profit in ending inventory公司間的長期資產(chǎn)業(yè)務(wù)名義貨幣保全基金論in tercompa ny transactions in long-term assetsmaintaining capital in units ofmoneythe fund theory功能性貨幣（美）fun cti o

24、nal curre ncy匯兌損益合并財(cái)務(wù)狀況變動(dòng)表excha nge gains or lossescon solidated stateme nt ofcha nges in finan cial poiti on換算損益舉債經(jīng)營收購（美）母公司持股比例變動(dòng)交互分配法tran slati on gains or lossesLeveraged buyouts, 簡稱 LBCcha nge in own ership perce ntageheld by pare ntreciprocal allocati on approach（美） 貨幣項(xiàng)mon etary items合伙 清算 控股

25、合并 關(guān)稅 名義 貨幣 單位 記賬part nership liquidati on acquisition of majority interesttariffun its of nominal curre ncy本位recordi ng curre ncy幣經(jīng)營 租賃 流動(dòng) 非流operati ng lease動(dòng)性curre nt/non curre nt method法經(jīng)濟(jì)econo mic in come利潤 破產(chǎn) 受托 人清 算組 會(huì)計(jì) 聯(lián)合 會(huì)計(jì) 報(bào)表 權(quán)益 法 共同 費(fèi)用 分配 貨幣 非貨 幣法trustee acco untingcomb ined finan cial sta

26、te-me ntsequity methodhome office-bra nch expe nse allocati onmon etary/ no mon etary利率 期貨 交易 簡單in terest rate futrues tran sacti onsimple equity method權(quán)益法匯率excha nge rate母公司pare nt compa ny紅利法bonus procedure庫藏 股法 （美） 勞務(wù) 因素treasury stock approachservice factor精算報(bào)告全面分?jǐn)偡╝ctuaries reportcomprehe nsive

27、allocati on固定 資產(chǎn) 投資 方向調(diào)節(jié) 稅合并expe nses related to費(fèi)用間接comb in ati ons間接 標(biāo)價(jià) 法in direct quotati on1厶買入?yún)R率buying rate期貨合約futrues con tract混合合并con glomerati on控投公司holdi ng compa ny股票指數(shù)stock in dex futrues期貨橫向crosswise sale銷售固定fixed rate匯率納稅影響法記賬匯率橫向合并合并前股利可變現(xiàn)凈值企業(yè) 合并 會(huì)計(jì) 平倉 盈虧 賣出 匯率tax effect methodrecord in

28、g ratehoriz on tai in tegrati onpreacquisiti on divide ndsnet realizableacco un ti ng for bus in ess comb in ati onoffset gain and losssell ing rate金融 期貨 交易 會(huì)計(jì)financial futures transaction利潤acco un ti ng in come合并 損益 表公允 價(jià)值 期權(quán)、 、亠con solidated in come stateme nt fair valueopti ons間接 控股 兩筆 交易 觀 破產(chǎn) 清算

29、 企業(yè) 合并 企業(yè)in direct holdi ng two-tra nsacti on opi nio n ban krupcy liquidati on bus in ess comb in ati onthe en terprise theory論商品 寄銷 權(quán)益 理論con sig nmentequity theory融資租賃商品期貨交易商譽(yù)法financing leasefutrues for commoditygoodwill procedure生產(chǎn)能力保全mai ntai ning capital in terms of productive capacity升水 少數(shù) 股東

30、損益 少數(shù) 股東premiummi no rity in terest in comeminority stockholder s interest所得權(quán)益上市公告listed compa ny statme nt書剩余權(quán)益the residual equity theory論時(shí)態(tài) 法temporal method實(shí)體理論en tity theory實(shí)體論the en tity theory受托人trustee（美）特定變動(dòng)specific cha nge所得稅會(huì)in come tax acco un ti ng計(jì)稅的跨期in terqeriod tax allocati on分?jǐn)偠悇?wù)會(huì)計(jì)售后

31、回租耕地占用稅個(gè)人所得稅個(gè)人 財(cái)務(wù) 報(bào)表 （美）tax acco unting sale-leasebackpersonal income taxpers on al fi nan cial state-me nts計(jì)戈 Ureorga ni zati on pla n（美）改組復(fù)雜權(quán)益法附屬公司負(fù)權(quán)人償金reorga ni zati oncomplex equity methodassociated compa nydivide nd浮動(dòng) 匯率 分支 機(jī)構(gòu) 會(huì)計(jì) 推定 贖回 損益 推定 贖回 投機(jī)floati ng rateacco un ti ng for branchcon struct

32、ive gains and losses onbondscon structive retireme nt貼水spculati ondiscount特定物價(jià)指數(shù)specific price in dex分支機(jī)構(gòu)branch分期收款in stallme nt sales銷貨分次清算installment liquidation分部報(bào)告segme ntal report ing房地產(chǎn)收real estate reve nue房地產(chǎn)成本cost of real setate房地產(chǎn)real estate多種multiply excha nge rate匯率 法對(duì)境外實(shí)體的 net in vestme

33、nt in foreig n en tities凈投資訂量單位遞延法當(dāng)代理論un its of measureme ntdeffered methodcon temporary theory單一匯率法退休金sin gal methodpension pla n退休金會(huì)計(jì)acco un ti ng for pension pla n（美）退休金給付義務(wù)（美）退休金成本凈額（美）退休基金資產(chǎn)（美）流轉(zhuǎn)會(huì)計(jì)合伙權(quán)益的轉(zhuǎn)讓pension ben efit obligati onsnet periodic pension costpension pla n assetsacco ung for circ

34、ulat in taxassig nment of part nership in terest（美）購買力損、人非貨幣性項(xiàng)目單行合并（美）外匯外幣會(huì)計(jì)報(bào)表外幣折算風(fēng)險(xiǎn)外幣統(tǒng)賬法外幣purchas ing power gains or loossesnonmon etary itemson e-l ine con solidati onforeig n excha ngeforeig n curre ncy stateme ntsforeig n cure ncy tran slati on riskrecord ing-currency methodhedge套期保值外幣 投資 風(fēng)險(xiǎn) 外幣

35、資產(chǎn) 風(fēng)險(xiǎn) 外幣 會(huì)計(jì) 報(bào)表 折算 外幣 兌換 風(fēng)險(xiǎn) 外幣 承諾 外幣 負(fù)債 風(fēng)險(xiǎn) 外幣foreig n cure ncy in vestme nt riskforeig n curre ncy assets risktran slati on of foreig n curre ncy stateme ntsforeig n curre ncy excha nge riskforeig n curre ncy commitme ntforeig n crure ncy liability riskforeingn currency holding risk持有風(fēng)險(xiǎn)外幣分賬法外幣外幣業(yè)務(wù)ori

36、gi nal-curre ncy methodforeig n curre ncyforeig n curre ncy tran sacti on吸收合并物價(jià)變動(dòng)會(huì)計(jì)無償債能力完全合并mergeracco un ti ng for price cha ngesin solve ncyfull con solidati on物價(jià)指數(shù)物價(jià)price in dexprice cha nges變動(dòng)完全應(yīng)計(jì)full accrual method法物價(jià)總指數(shù)外匯期貨交易下推會(huì)計(jì)（美）先折算后調(diào)整法gen eral price in dexforeig n excha nge frtruestran sac

37、ti onpush-dow n acco un ti ngtran slati on-remeasureme ntmethod現(xiàn)行 成本/ 穩(wěn)值 貨幣curre nt cost/ge neral purchas ing power acco un ti n現(xiàn)行成本crure nt cost現(xiàn)行成本curre nt cost acco un ti ng會(huì)計(jì)先調(diào)整后remeasureme nt-tra nslati on折算method銷售代理sales age ncy相互持股mutual holdi ngs相對(duì)賬戶調(diào)節(jié)recon ciliatio n of home office andbran

38、ch acco unts新合伙人admissi on of a new parther入伙向上銷售upstream sale衍生金融工具銷售式融資租賃向下銷售消費(fèi)稅一筆交易觀業(yè)主權(quán)論一般derivative finan cial in stru-me ntssales-type financing leasedow nstream salecon sumer taxon e-tra nsacti on opi nionthe proprietorship theory物價(jià)gen eral price level acco unting水準(zhǔn)力單位一般購買力保全印花稅應(yīng)付稅款法營業(yè)虧損抵免stam

39、p taxtaxes payable methodoperati ng loss carrybacks and carryforwards一般購買un its of gen eral purchas ingpowermaintaining capital in units ofgen eral purchas ing power以外 幣表 示的 應(yīng)收receivables ofr payablesdenomin ated in foreig n curre ncy款項(xiàng)或應(yīng)付款一次總付清算lump-sum qart nership liquidati on營業(yè)稅永久性差異原合伙人退伙hus in

40、 ess taxperma nent differe neeretireme nt of in itial part ner原始成本historical cost遠(yuǎn)期 匯率 時(shí)間 性差forward ratetimi ng differe nee異暫時(shí)性差temporary differe nee增值亠value added stateme nt表債權(quán)人會(huì) committee represe ntati on議債務(wù)重整debt restrueturi ngs賬面匯率直接融資租賃直接標(biāo)價(jià)法recorded ratedirect financing leasedirect quotati on直接控股direct holdi ngs招股說明書中間匯率中期