會(huì)計(jì)常用詞匯漢譯英

1、會(huì)計(jì)常用詞匯漢譯英accountant genaral 會(huì)計(jì)主任account balancde 結(jié)平的帳戶account bill 帳單account books 帳account classification 帳戶分類account current 往來(lái)帳account form of balance sheet 帳戶式資產(chǎn)負(fù)債表account form of profit and loss statement 帳戶式損益表account payable 應(yīng)付帳款account receivable 應(yīng)收帳款account of payments 支出表account of receipt

2、s 收入表account title 帳戶名稱，會(huì)計(jì)科目 accounting year 或 financial year 會(huì)計(jì)年度accounts payable ledger 應(yīng)付款分類帳 Accounting period（ 會(huì)計(jì)期間） are related to specific time periods ， typically one year （通常是一年） 資產(chǎn)負(fù)債表： balance sheet 可以不大寫 b利潤(rùn)表： income statements （or statements of income ）利潤(rùn)分配表： retained earnings現(xiàn)金流量表： cash

3、 flows1，部門的稱謂市場(chǎng)部 Marketing銷售部 Sales Department （也有其它講法， 如寶潔公司銷售部叫客戶生意發(fā)展部CBD）客戶服務(wù) Customer Service ，例如客服員叫 CSR， R for representative人事部 Human Resource行政部 Admin.財(cái)務(wù)部 Finance & Accounting產(chǎn)品供應(yīng) Product Supply ，例如產(chǎn)品調(diào)度員叫P S Planner2，人員的稱謂助理 Assistant秘書 secretary前臺(tái)接待小姐 Receptionist文員 clerk ，如會(huì)計(jì)文員為 Accoun

4、ting Clerk主任 supervisor經(jīng)理 Manager總經(jīng)理 GM ， General Manager入場(chǎng)費(fèi) admission運(yùn)費(fèi) freight小費(fèi) tip學(xué)費(fèi) tuition價(jià)格，代價(jià) charge制造費(fèi)用 Manufacturing overhead材料費(fèi) Materials管理人員工資 Executive Salaries獎(jiǎng)金 Wages退職金 Retirement allowance補(bǔ)貼 Bonus外保勞務(wù)費(fèi) Outsourcing fee 福利費(fèi) Employee benefits/welfare 會(huì)議費(fèi) Coferemce 加班餐費(fèi) Special duties 市

5、內(nèi)交通費(fèi) Business traveling 通訊費(fèi) Correspondence 電話費(fèi) Correspondence 水電取暖費(fèi) Water and Steam 稅費(fèi) Taxes and dues 租賃費(fèi) Rent 管理費(fèi) Maintenance 車輛維護(hù)費(fèi) Vehicles maintenance 油料費(fèi) Vehicles maintenance 培訓(xùn)費(fèi) Education and training 接待費(fèi) Entertainment 圖書、印刷費(fèi) Books and printing 運(yùn)費(fèi) Transpotation 保險(xiǎn)費(fèi) Insurance premium 支付手續(xù)費(fèi) Commi

6、ssion 雜費(fèi) Sundry charges 折舊費(fèi) Depreciation expense 機(jī)物料消耗 Article of consumption 勞動(dòng)保護(hù)費(fèi) Labor protection fees 總監(jiān) Director總會(huì)計(jì)師 Finance Controller高級(jí) Senior 如高級(jí)經(jīng)理為 Senior Manager營(yíng)業(yè)費(fèi)用 Operating expenses代銷手續(xù)費(fèi) Consignment commission charge運(yùn)雜費(fèi)Transpotation保險(xiǎn)費(fèi)Insurance premium展覽費(fèi)Exhibition fees宀*井廣告費(fèi)Advertising

7、 fees管理費(fèi)用 Adminisstrative expenses職工工資 Staff Salaries修理費(fèi) Repair charge低值易耗攤銷 Article of consumption辦公費(fèi) Office allowance差旅費(fèi) Travelling expense工會(huì)經(jīng)費(fèi) Labour union expenditure研究與開發(fā)費(fèi) Research and development expense福利費(fèi) Employee benefits/welfare職工教育經(jīng)費(fèi) Personnel education待業(yè)保險(xiǎn)費(fèi) Unemployment insurance勞動(dòng)保險(xiǎn)費(fèi) La

8、bour insurance醫(yī)療保險(xiǎn)費(fèi) Medical insurance會(huì)議費(fèi) Coferemce聘請(qǐng)中介機(jī)構(gòu)費(fèi) Intermediary organs咨詢費(fèi) Consult fees訴訟費(fèi) Legal cost業(yè)務(wù)招待費(fèi) Business entertainment技術(shù)轉(zhuǎn)讓費(fèi) Technology transfer fees礦產(chǎn)資源補(bǔ)償費(fèi) Mineral resources compensation fees排污費(fèi) Pollution discharge fees房產(chǎn)稅 Housing property tax車船使用稅 Vehicle and vessel usage license p

9、late tax（ VVULPT ）土地使用稅 Tenure tax印花稅 Stamp tax財(cái)務(wù)費(fèi)用 Finance charge利息支出 Interest exchange匯兌損失 Foreign exchange loss各項(xiàng)手續(xù)費(fèi) Charge for trouble各項(xiàng)專門借款費(fèi)用 Special-borrowing cost帳目名詞一、資產(chǎn)類 Assets流動(dòng)資產(chǎn) Current assets貨幣資金 Cash and cash equivalents現(xiàn)金 Cash銀行存款 Cash in bank其他貨幣資金 Other cash and cash equivalents外埠存款

10、 Other city Cash in bank銀行本票 Cashier''s cheque銀行匯票 Bank draft信用卡 Credit card 信用證保證金 L/C Guarantee deposits存出投資款 Refundable deposits短期投資 Short-term investments股票 Short-term investments - stock債券 Short-term investments - corporate bonds基金 Short-term investments - corporate funds其他 Short-term i

11、nvestments - other短期投資跌價(jià)準(zhǔn)備 Short-term investments falling price reserves 應(yīng)收款 Account receivable應(yīng)收票據(jù) Note receivable銀行承兌匯票 Bank acceptance商業(yè)承兌匯票 Trade acceptance應(yīng)收股利 Dividend receivable應(yīng)收利息 Interest receivable應(yīng)收賬款 Account receivable 其他應(yīng)收款 Other notes receivable 壞賬準(zhǔn)備 Bad debt reserves預(yù)付賬款 Advance mone

12、y應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable 庫(kù)存資產(chǎn) Inventories物資采購(gòu) Supplies purchasing原材料 Raw materials包裝物 Wrappage低值易耗品 Low-value consumption goods材料成本差異Materials cost variance自制半成品 Semi-Finished goods庫(kù)存商品 Finished goods商品進(jìn)銷差價(jià)Differences between purchasing and selling price委托加工物資Work in pro

13、cess - outsourced委托代銷商品Trust to and sell the goods on a commission basis受托代銷商品Commissioned and sell the goods on a commission basis存貨跌價(jià)準(zhǔn)備Inventory falling price reserves分期收款發(fā)出商品 Collect money and send out the goods by stages待攤費(fèi)用 Deferred and prepaid expenses長(zhǎng)期投資 Long-term investment長(zhǎng)期股權(quán)投資Long-term i

14、nvestment on stocks股票投資 Investment on stocks其他股權(quán)投資Other investment on stocks長(zhǎng)期債權(quán)投資Long-term investment on bonds債券投資 Investment on bonds其他債權(quán)投資Other investment on bonds長(zhǎng)期投資減值準(zhǔn)備 Long-term investments depreciation reserves 股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves 債權(quán)投資減值準(zhǔn)備 Bcreditor'

15、9;s rights investment depreciation reserves 委托貸款 Entrust loans 本金 Principal 利息 Interest減值準(zhǔn)備 Depreciation reserves 固定資產(chǎn) Fixed assets房屋 Building 建筑物 Structure 機(jī)器設(shè)備 Machinery equipment 運(yùn)輸設(shè)備 Transportation facilities 工具器具 Instruments and implement 累計(jì)折舊 Accumulated depreciation 固定資產(chǎn)減值準(zhǔn)備 Fixed assets depr

16、eciation reserves 房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves 機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves 工程物資 Project goods and material 專用材料 Special-purpose material 專用設(shè)備 Special-purpose equipment 預(yù)付大型設(shè)備款 Prepayments for equipment 為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement fo

17、r fabricate 在建工程 Construction-in-process 安裝工程 Erection works 在安裝設(shè)備 Erecting equipment-in-process 技術(shù)改造工程 Technical innovation project 大修理工程 General overhaul project在建工程減值準(zhǔn)備 Construction-in-process depreciation reserves 固定資產(chǎn)清理 Liquidation of fixed assets 無(wú)形資產(chǎn) Intangible assets 專利權(quán) Patents非專利技術(shù) Non-Pat

18、ents商標(biāo)權(quán) Trademarks， Trade names著作權(quán) Copyrights土地使用權(quán) Tenure商譽(yù) Goodwill無(wú)形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves專利權(quán)減值準(zhǔn)備Patent rights depreciation reserves商標(biāo)權(quán)減值準(zhǔn)備trademark rights depreciation reserves未確認(rèn)融資費(fèi)用Unacknowledged financial charges待處理財(cái)產(chǎn)損溢Wait deal assets loss or income待處理財(cái)產(chǎn)損溢Wait deal ass

19、ets loss or income待處理流動(dòng)資產(chǎn)損溢 Wait deal intangible assets loss or income待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income二、負(fù)債類 Liability 短期負(fù)債 Current liability 短期借款 Short-term borrowing 應(yīng)付票據(jù) Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 應(yīng)付賬款 Account payable 預(yù)收賬款 Deposit received 代銷商品款 Pro

20、xy sale goods revenue 應(yīng)付工資 Accrued wages 應(yīng)付福利費(fèi) Accrued welfarism應(yīng)付股利 Dividends payable應(yīng)交稅金 Tax payable應(yīng)交增值稅 value added tax payable 進(jìn)項(xiàng)稅額 Withholdings on VAT 已交稅金 Paying tax轉(zhuǎn)出未交增值稅 Unpaid VAT changeover減免稅款 Tax deduction銷項(xiàng)稅額 Substituted money on VAT出口退稅 Tax reimbursement for export進(jìn)項(xiàng)稅額轉(zhuǎn)出 Changeover w

21、ithnoldings on VAT 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax 轉(zhuǎn)出多交增值稅 Overpaid VAT changeover未交增值稅 Unpaid VAT應(yīng)交營(yíng)業(yè)稅 Business tax payable應(yīng)交消費(fèi)稅 Consumption tax payable應(yīng)交資源稅 Resources tax payable應(yīng)交所得稅 Income tax payable應(yīng)交土地增值稅 Increment tax on land value payable 應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining an

22、d building cities payable 應(yīng)交房產(chǎn)稅 Housing property tax payable應(yīng)交土地使用稅 Tenure tax payablepayable應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax （ VVULPT ） 應(yīng)交個(gè)人所得稅 Personal income tax payable其他應(yīng)交款 Other fund in conformity with paying 其他應(yīng)付款 Other payables預(yù)提費(fèi)用 Drawing expense in advance其他負(fù)債 Other liabi

23、lities 待轉(zhuǎn)資產(chǎn)價(jià)值 Pending changerover assets value 預(yù)計(jì)負(fù)債 Anticipation liabilities 長(zhǎng)期負(fù)債 Long-term Liabilities 長(zhǎng)期借款 Long-term loans一年內(nèi)到期的長(zhǎng)期借款 Long-term loans due within one year 一年后到期的長(zhǎng)期借款 Long-term loans due over one year 應(yīng)付債券 Bonds payable 債券面值 Face value， Par value 債券溢價(jià) Premium on bonds 債券折價(jià) Discount on

24、 bonds 應(yīng)計(jì)利息 Accrued interest 長(zhǎng)期應(yīng)付款 Long-term account payable 應(yīng)付融資租賃款 Accrued financial lease outlay 一年內(nèi)到期的長(zhǎng)期應(yīng)付 Long-term account payable due within one year 一年后到期的長(zhǎng)期應(yīng)付 Long-term account payable over one year 專項(xiàng)應(yīng)付款 Special payable一年內(nèi)到期的專項(xiàng)應(yīng)付 Long-term special payable due within one year 一年后到期的專項(xiàng)應(yīng)付 Lon

25、g-term special payable over one year 遞延稅款 Deferral taxes 所有者權(quán)益類 OWNERS'' EQUITY資本 Capita 實(shí)收資本(或股本) Paid-up capital ( or stock)實(shí)收資本 Paicl-up capital 實(shí)收股本 Paid-up stock 已歸還投資 Investment Returned 公積 資本公積 Capital reserve 資本(或股本)溢價(jià) Cpital ( or Stock ) premium 接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive non-cash donate r

26、eserve 股權(quán)投資準(zhǔn)備 Stock right investment reserves 撥款轉(zhuǎn)入 Allocate sums changeover in 外幣資本折算差額 Foreign currency capital 其他資本公積 Other capital reserve 盈余公積 Surplus reserves 法定盈余公積 Legal surplus 任意盈余公積 Free surplus reserves 法定公益金 Legal public welfare fund 儲(chǔ)備基金 Reserve fund 企業(yè)發(fā)展基金 Enterprise expension fund 利潤(rùn)歸

27、還投資 Profits capitalizad on return of investment 利潤(rùn) Profits 本年利潤(rùn) Current year profits 利潤(rùn)分配 Profit distribution 其他轉(zhuǎn)入 Other chengeover in提取法定盈余公積 Withdrawal legal surplus 提取法定公益金 Withdrawal legal public welfare funds提取儲(chǔ)備基金 Withdrawal reserve fund 提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion 提取職工獎(jiǎng)

28、勵(lì)及福利基金 Withdrawal staff and workers'' bonus and welfare fund 利潤(rùn)歸還投資 Profits capitalizad on return of investment 應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable 提取任意盈余公積 Withdrawal other common accumulation fund 應(yīng)付普通股股利 Common Stock dividends payable 轉(zhuǎn)作資本(或股本)的普通股股利Common Stock dividends change to

29、assets ( or stock )未分配利潤(rùn) Undistributed profit 四、成本類 Cost 生產(chǎn)成本 Cost of manufacture 基本生產(chǎn)成本 Base cost of manufacture 輔助生產(chǎn)成本 Auxiliary cost of manufacture 制造費(fèi)用 Manufacturing overhead 材料費(fèi) Materials 管理人員工資 Executive Salaries 獎(jiǎng)金 Wages 退職金 Retirement allowance 補(bǔ)貼 Bonus 外保勞務(wù)費(fèi) Outsourcing fee 福利費(fèi) Employee ben

30、efits/welfare 會(huì)議費(fèi) Coferemce加班餐費(fèi) Special duties 市內(nèi)交通費(fèi) Business traveling通訊費(fèi) Correspondence 電話費(fèi) Correspondence 水電取暖費(fèi) Water and Steam 稅費(fèi) Taxes and dues 租賃費(fèi) Rent 管理費(fèi) Maintenance 車輛維護(hù)費(fèi) Vehicles maintenance 油料費(fèi) Vehicles maintenance 培訓(xùn)費(fèi) Education and training 接待費(fèi) Entertainment 圖書、印刷費(fèi) Books and printing 運(yùn)費(fèi)

31、Transpotation 保險(xiǎn)費(fèi) Insurance premium 支付手續(xù)費(fèi) Commission 雜費(fèi) Sundry charges 折舊費(fèi) Depreciation expense 機(jī)物料消耗 Article of consumption 勞動(dòng)保護(hù)費(fèi) Labor protection fees 季節(jié)性停工損失 Loss on seasonality cessation 勞務(wù)成本 Service costs 五、損益類 Profit and loss 收入 Income業(yè)務(wù)收入 OPERATING INCOME 主營(yíng)業(yè)務(wù)收入 Prime operating revenue產(chǎn)品銷售收入

32、Sales revenue 服務(wù)收入 Service revenue 其他業(yè)務(wù)收入 Other operating revenue 材料銷售 Sales materials 代購(gòu)代售 包裝物出租 Wrappage lease 出讓資產(chǎn)使用權(quán)收入 Remise right of assets revenue 返還所得稅 Reimbursement of income tax 其他收入 Other revenue 投資收益 Investment income 短期投資收益 Current investment income 長(zhǎng)期投資收益 Long-term investment income 計(jì)提

33、的委托貸款減值準(zhǔn)備 Withdrawal of entrust loans reserves 補(bǔ)貼收入 Subsidize revenue 國(guó)家扶持補(bǔ)貼收入 Subsidize revenue from country 其他補(bǔ)貼收入 Other subsidize revenue 營(yíng)業(yè)外收入 NON-OPERATING INCOME 非貨幣性交易收益 Non-cash deal income 現(xiàn)金溢余 Cash overage處置固定資產(chǎn)凈收益 Net income on disposal of fixed assets 出售無(wú)形資產(chǎn)收益 Income on sales of intangib

34、le assets 固定資產(chǎn)盤盈 Fixed assets inventory profit罰款凈收入 Net amercement income支出 Outlay業(yè)務(wù)支出 Revenue charges 主營(yíng)業(yè)務(wù)成本 Operating costs 產(chǎn)品銷售成本 Cost of goods sold 服務(wù)成本 Cost of service 主營(yíng)業(yè)務(wù)稅金及附加 Tax and associate charge 營(yíng)業(yè)稅 Sales tax消費(fèi)稅 Consumption tax城市維護(hù)建設(shè)稅 Tax for maintaining and building cities 資源稅 Resource

35、s tax土地增值稅 Increment tax on land value5405 其他業(yè)務(wù)支出 Other business expense 銷售其他材料成本 Other cost of material sale 其他勞務(wù)成本 Other cost of service 其他業(yè)務(wù)稅金及附加費(fèi) Other tax and associate charge 費(fèi)用 Expenses 營(yíng)業(yè)費(fèi)用 Operating expenses 代銷手續(xù)費(fèi) Consignment commission charge運(yùn)雜費(fèi)Transpotation保險(xiǎn)費(fèi)Insurance premium展覽費(fèi)Exhibitio

36、n fees宀*井廣告費(fèi)Advertising fees管理費(fèi)用 Adminisstrative expenses職工工資 Staff Salaries 修理費(fèi) Repair charge低值易耗攤銷 Article of consumption 辦公費(fèi) Office allowance 差旅費(fèi) Travelling expense 工會(huì)經(jīng)費(fèi) Labour union expenditure 研究與開發(fā)費(fèi) Research and development expense 福利費(fèi) Employee benefits/welfare 職工教育經(jīng)費(fèi) Personnel education 待業(yè)保險(xiǎn)費(fèi)

37、 Unemployment insurance 勞動(dòng)保險(xiǎn)費(fèi) Labour insurance 醫(yī)療保險(xiǎn)費(fèi) Medical insurance 會(huì)議費(fèi) Coferemce 聘請(qǐng)中介機(jī)構(gòu)費(fèi) Intermediary organs 咨詢費(fèi) Consult fees 訴訟費(fèi) Legal cost 業(yè)務(wù)招待費(fèi) Business entertainment 技術(shù)轉(zhuǎn)讓費(fèi) Technology transfer fees 礦產(chǎn)資源補(bǔ)償費(fèi) Mineral resources compensation fees 排污費(fèi) Pollution discharge fees 房產(chǎn)稅 Housing property t

38、ax 車船使用稅 Vehicle and vessel usage license plate tax（ VVULPT ） 土地使用稅 Tenure tax 印花稅 Stamp tax財(cái)務(wù)費(fèi)用 Finance charge禾 U息支出 In terest excha nge匯兌損失 Foreig n excha nge loss各項(xiàng)手續(xù)費(fèi) Charge for trouble各項(xiàng)專門借款費(fèi)用Special-borrow ing cost營(yíng)業(yè)外支出Non bus in ess expe nditure捐贈(zèng)支出 Don ation outlay減值準(zhǔn)備金 Depreciati on reserve

39、s非常損失 Extraord inary loss處理固定資產(chǎn)凈損失 Net loss on disposal of fixed assets出售無(wú)形資產(chǎn)損失Loss on sales of intan gible assets固定資產(chǎn)盤虧Fixed assets inventory loss債務(wù)重組損失Loss on arran geme nt罰款支出 Amerceme nt outlay所得稅 In come tax以前年度損益調(diào)整Prior year in come adjustme nt會(huì)計(jì)英語(yǔ)詞匯2008-1-22 07:09 EZI【大中小】【打印】【我要糾錯(cuò)】【加入收藏】Acce

40、lerated Depreciati on Method 計(jì)算折舊時(shí)，初期所提的折舊大于后期各年。加速折 舊法主要包括余額遞減折舊法declining balanee depreciation，雙倍余額遞減折舊法double declining balanee depreciation，年限總額折舊法sum of the years' depreciati onAccou nt科目，帳戶Acco unt format 帳戶式Account payable 應(yīng)付帳款A(yù)ccount receivable 應(yīng)收帳款A(yù)ccounting cycle 會(huì)計(jì)循環(huán)，指按順序進(jìn)行記錄，歸類，匯總和編表

41、的全過(guò)程。在連續(xù) 的會(huì)計(jì)期間周而復(fù)始的循環(huán)進(jìn)行Accounting equation 會(huì)計(jì)等式：資產(chǎn) = 負(fù)債 + 業(yè)主權(quán)益Accounts receivable turnover 應(yīng)收帳款周轉(zhuǎn)率： 一個(gè)時(shí)期的賒銷凈額 / 應(yīng)收帳款平均余 額Accrual basis accounting 應(yīng)記制，債權(quán)發(fā)生制：以應(yīng)收應(yīng)付為計(jì)算基礎(chǔ)，以確定本期收益與費(fèi)用的一種方式。和費(fèi)用處理。凡應(yīng)屬本期的收益于費(fèi)用， 不論其款項(xiàng)是否以收付， 均作為本期收益Accrued dividend應(yīng)計(jì)股利Accrued expense應(yīng)記費(fèi)用：指本期已經(jīng)發(fā)生而尚未支付的各項(xiàng)費(fèi)用。Accrued revenue應(yīng)記收入Ac

42、cumulated depreciation 累計(jì)折舊Acid-test ratio 酸性試驗(yàn)比率，企業(yè)速動(dòng)資產(chǎn)與流動(dòng)負(fù)債的比率，又稱quick ratioAcquisition cost 購(gòu)置成本Adjusted trial balance 調(diào)整后試算表，指已作調(diào)整分錄但尚未作結(jié)賬分錄的試算表。Adjusting entry 調(diào)整分錄： 在會(huì)計(jì)期末所做的分錄， 將會(huì)計(jì)期內(nèi)因某些原因而未曾記錄 或未適當(dāng)記錄的會(huì)計(jì)事項(xiàng)予以記錄入帳。Adverse 應(yīng)收帳款的帳齡分類Aging of accounts receivable 應(yīng)收帳款的帳齡分類Allocable 應(yīng)分配的Allowance for

43、bad debts 備抵壞帳Allowance for depreciation 備抵折舊Allowance for doubtful accounts 呆帳備抵Allowance for uncollectible accounts 呆帳備抵Allowance method 備抵法：用備抵帳戶作為各項(xiàng)資產(chǎn)帳戶的抵銷帳戶，以使交易的費(fèi) 用與收入相互配合的方法。Amortization 攤銷 ,清償Annuity due 期初年金Annuity method 年金法Appraisal method 估價(jià)法Asset 資產(chǎn)Bad debt 壞帳Bad debt expense 壞帳費(fèi)用：將壞帳傳人

44、費(fèi)用帳戶，沖銷應(yīng)收帳款Balance sheet 資產(chǎn)負(fù)債表Bank discount 銀行貼現(xiàn)折價(jià)Bank reconciliation 銀行往來(lái)調(diào)節(jié)：企業(yè)自身的存款帳戶余額和銀行對(duì)帳單的余額不符 時(shí)，應(yīng)對(duì)未達(dá)帳進(jìn)行調(diào)節(jié)。Bank statement 銀行對(duì)帳單， 銀行每月寄給活期存款客戶的對(duì)帳單， 列明存款兌現(xiàn)支票 和服務(wù)費(fèi)用。Barter 易貨交易Benchmarking 基準(zhǔn)，用于比較分析的基期經(jīng)濟(jì)資料Board of directors 董事會(huì)Bond 證券Bonds payable 應(yīng)付債券，發(fā)行債券公司的一個(gè)負(fù)債帳戶。Book value 帳面價(jià)值Bookkeeping 簿記Bu

45、dget 預(yù)算，政府或企業(yè)用于控制未來(lái)經(jīng)濟(jì)活動(dòng)的財(cái)務(wù)計(jì)劃。Callable bonds 可贖回債券， 可以提前償還的債券又稱可贖回債券。 Redeemable bondsCapital 資金，資本，資方。Capital expenditure 資本支出，指購(gòu)買固定資產(chǎn)的支出，或?yàn)榱艘豁?xiàng)業(yè)務(wù)長(zhǎng)遠(yuǎn)利益的支 出。資本支出在當(dāng)期應(yīng)稅所得中，一般不能扣除。但機(jī)器設(shè)備等價(jià)款，可以列支折舊。Capital lease 資本租賃，稅款。又稱籌資租賃 financing lease. 租賃的兩種形式之一，另 一種是經(jīng)營(yíng)租賃 operating lease .資本租賃是， 承租人在借到資金的同時(shí)， 又獲得一項(xiàng)需要

46、攤 銷的資產(chǎn)。由承租人負(fù)擔(dān)維修，租金，保險(xiǎn)費(fèi)和Capital paid in 繳入資本Capital stock 股本Capitalize 資本化。Carry back 抵前Carry forward 遞延 , 結(jié)轉(zhuǎn)Cash basis accounting 現(xiàn)收現(xiàn)付制會(huì)計(jì)， 在會(huì)計(jì)核算中， 以款項(xiàng)的實(shí)際收付為計(jì)算標(biāo)準(zhǔn)， 以確定本期收益和費(fèi)用的方法。這種方法不能正確反應(yīng)各期損益，顧只適用于非營(yíng)利單位。Cash disbursements journal 現(xiàn)金支出簿。Cash equivalents 現(xiàn)金等價(jià)物Cash flow 現(xiàn)金流量表Cash in hand 庫(kù)存現(xiàn)金Cash receip

47、ts journal 現(xiàn)金收入日記帳Chart of accounts 會(huì)計(jì)科目表Classified balance sheet 分類資產(chǎn)負(fù)債表，按類別編制的資產(chǎn)負(fù)債表，將資產(chǎn)和負(fù)債按 用途和來(lái)源劃分為小類，對(duì)以清楚地表明資產(chǎn)與負(fù)債項(xiàng)目的典體構(gòu)成情況。Closing entries 結(jié)帳分錄，將收入和費(fèi)用帳戶結(jié)轉(zhuǎn)于損益帳戶的分錄。Closing the accounts 結(jié)帳Collateral 抵押品Common-size statement 統(tǒng)一度量式財(cái)務(wù)報(bào)表，只有百分比而無(wú)金額的報(bào)表，將財(cái)務(wù)報(bào) 表中的總數(shù)作為 100%， 并將各項(xiàng)目分別換算為百分比，以分析不同項(xiàng)目的變化和差異。Comm

48、on stock 普通股Compound interest 復(fù)利Comprehensive income 綜合收入Conservatism 穩(wěn)健主義，對(duì)會(huì)計(jì)事項(xiàng)的處理持穩(wěn)健態(tài)度，不預(yù)計(jì)收益但預(yù)計(jì)損失，對(duì) 資產(chǎn)估價(jià)要低， 對(duì)負(fù)債的計(jì)算要高。 如果沒(méi)有確定的把握， 在報(bào)表中所列的事項(xiàng)應(yīng)使本期收 益少計(jì)。Consistency principle 一致性，指各個(gè)會(huì)計(jì)時(shí)期會(huì)計(jì)方法保持一致，以便于不同時(shí)期的 財(cái)務(wù)報(bào)表進(jìn)行比較。Consolidated statements 匯總報(bào)表，包括子公司在內(nèi)的母公司的財(cái)務(wù)報(bào)表。Contingent liability 或有負(fù)債Contra account 抵消帳戶

49、， 用于抵減另一帳戶余額而設(shè)置的帳戶。 例累積折舊是固定資 產(chǎn)的抵消帳戶。Contract interest rate 約定利率Contributed capital 繳入資本Control account 控制帳戶，總分類帳中的一個(gè)帳戶，用于統(tǒng)馭幾個(gè)輔助帳戶的總額。 輔助帳戶的增減也反應(yīng)在此帳戶總額上。Controlling ( majority ) interest 控制股權(quán)權(quán)益。Convertible bond 可轉(zhuǎn)換債券Convertible preferred stock 可轉(zhuǎn)換優(yōu)先股Copyright 版權(quán)Cost of capital 資本成本，指企業(yè)所支付的債務(wù)利息和股等，它是

50、決定資本預(yù)算的重要 因素。Cost of goods sold 銷售成本Coupon 息票Credit 信用，信貸，信用證，貸方Cumulative preferred stock 累積優(yōu)先股，指當(dāng)年利潤(rùn)不足發(fā)放股息時(shí)，可積累至下一年 發(fā)放的優(yōu)先股。Current assets 流動(dòng)資產(chǎn)Current liability 流動(dòng)負(fù)債Expense 支出Fair market value 公平市價(jià)FIFO 先進(jìn)先出法Fixed assets 固定資產(chǎn)FOB price 離岸價(jià)格Footnotes 表下注釋Foreign exchange 外匯Franchise 特許權(quán)Freight-in 進(jìn)貨運(yùn)費(fèi)

51、Freight-out 銷貨運(yùn)費(fèi)General journal 普通日記帳General ledger 總分類帳Gross book value 帳面總值Gross profit 毛利 ,總利潤(rùn)Hedge 套期交易Income statement 損益表Incremental cost 增值成本Installment 分期付款I(lǐng)nstrument 證券，票據(jù)Intangible assets 無(wú)形資產(chǎn)Interest 利息Inventory 存貨Invoice 發(fā)票Issued capital stock 已發(fā)行股本Journal entry 日記帳 , 分錄Liability 負(fù)債LIFO

52、后進(jìn)先出法Long-term debt 長(zhǎng)期負(fù)債Lower of Cost or Market 成本市價(jià)孰低法Lump sum 一次性付款Market value 市場(chǎng)價(jià)值Markup 漲價(jià)Mortgage 抵押；債權(quán)Net assets 凈資產(chǎn)Obsolete inventory 作廢存貨Partnership 合伙企業(yè)Par value 面值Patent 專利權(quán)Payroll 工資；工資單Pension fund 養(yǎng)老金基金Pension plan 養(yǎng)老金計(jì)劃Physical inventory 實(shí)地盤存Pledged asset 抵押資產(chǎn)Posting 過(guò)帳P,P&E 固定資產(chǎn)P

53、reference shares 優(yōu)先股Preferred stock 優(yōu)先股Premium 溢價(jià)Present value 現(xiàn)值Principal 本金Refinance 再籌資Refund 退還；再籌資Retained earning 留存收益Revenue 收入Salvage value 殘值Security 證券，擔(dān)保品Segment 分部Service life 使用年限Stockholders equity 股東權(quán)益Stock discount 股票折價(jià)Straight line method 直線法Subsidiary ledger 明細(xì)分類帳Sum-of-the-years-d

54、igits method 年數(shù)總和法Tangible assets 有形資產(chǎn)Voucher check 憑單支票Withholding 預(yù)扣Work sheet 工作底稿Write down 減記Write off 轉(zhuǎn)銷，注銷Year-end-adjustment 年終調(diào)整Account 帳戶Accounting system 會(huì)計(jì)系統(tǒng)American Accounting Association 美國(guó)會(huì)計(jì)協(xié)會(huì)American Institute of CPAs 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)Audit 審計(jì)Balance sheet 資產(chǎn)負(fù)債表Bookkeepking 簿記Cash flow prosp

55、ects 現(xiàn)金流量預(yù)測(cè)Certificate in Internal Auditing 內(nèi)部審計(jì)證書Certificate in Management Accounting 管理會(huì)計(jì)證書Certificate Public Accountant 注冊(cè)會(huì)計(jì)師Cost accounting 成本會(huì)計(jì)External users 外部使用者Financial accounting 財(cái)務(wù)會(huì)計(jì)Financial Accounting Standards Board 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)Financial forecast 財(cái)務(wù)預(yù)測(cè)Generally accepted accounting principl

56、es 公認(rèn)會(huì)計(jì)原則General-purpose information 通用目的信息Government Accounting Office 政府會(huì)計(jì)辦公室Income statement 損益表Institute of Internal Auditors 內(nèi)部審計(jì)師協(xié)會(huì)Institute of Management Accountants 管理會(huì)計(jì)師協(xié)會(huì)Integrity 整合性Internal auditing 內(nèi)部審計(jì)Internal control structure 內(nèi)部控制結(jié)構(gòu)Internal Revenue Service 國(guó)內(nèi)收入署Internal users 內(nèi)部使用者M(jìn)a

57、nagement accounting 管理會(huì)計(jì)Return of investment 投資回報(bào)Return on investment 投資報(bào)酬Securities and Exchange Commission 證券交易委員會(huì)Statement of cash flow 現(xiàn)金流量表Statement of financial position 財(cái)務(wù)狀況表Tax accounting 稅務(wù)會(huì)計(jì)Accounting equation 會(huì)計(jì)等式Articulation 勾稽關(guān)系A(chǔ)ssets 資產(chǎn)Business entity 企業(yè)個(gè)體Capital stock 股本Corporation 公司