會計術(shù)語綜合論述

1、會計術(shù)語英漢對比表初級會計 初級會計 會計術(shù)語名稱英文名稱 （checking） （corresponding accounts） （Periodic checking method） （periodic inventory system） （bound book） （adjustment accounts） （adjusting journal entry） （single account title voucher） （single-entry bookkeeping） （Secondary accounts） （costing accounts） （physical inventory）

2、 （bookkeeping） （non-periodic checking method） （correction by extre recording） （off-balance sheet accounts） （provision accounts） （provision and adjunct accounts） （） （book of chronological entry） （single-record document） （deposit journal） （perpetual inventory system） （source document） （suspense accoun

3、ts） （increase-decrease bookkeeping） （accounts for settlement of claim） （accounts for settlement of claim and debt） （accounts for settlement of debt） （account） （Account number） （debit-credit relationship） （adjustment of account） （special-purpose voucher） （reversing entry） （accounts of sources of fund

4、s） （balance sheet accounts） （transfer voucher） （accounts of applications of funds） （internal source document） （general ledger） （general account） （adjunct accounts） （payment voucher） （ledger） （bookkeeping procedure using columnar journal） （closing account） （closing entry） （debit-credit bookkeeping） （

5、partial check） （card book） （inter-period allocation accounts） （multiple-record document） （compound book） （subsidiary ledger） （subsidiary account） （inventory accounts） （parallel recording） （complete check） （combinod journal and ledger） （bookkeeping procedure using summarized journal） （triple-entry bo

6、okkeeping） （real accounts） （） （trial balancing） （receipts-payment bookkeeping） （receipt voucher） （income statement accounts） （general purpose voucher） （bookkeeping procedure using general journal） （source document from outside） （cash journal） （nominal accounts） （cumulative source document） （bookkeep

7、ing procedure using summary ovchers） （working paper） （mvltiple account titles voucher） （Double entry bookkeeping） （） （correction by drawing a straight ling） （cumulative source document） （accounting documents） （） （account title） （correction by using red ink） （bookkeeping procedures） （posting） （accoun

8、ting entry） （accounting cycle） （Book of accounts） （loose-leaf book） （clearing accounts） （matching accounts） （bookkeeping methods） （recording rules） （voucher） （Bookkeeping proced ureusing vouchers） （bookkeeping procedure using categorized account summary） （simple entry） （settlement accounts） /w/index

9、.php?title=%E4%BC%9A%E8%AE%A1%E6%9C%AF%E8%AF%AD%E8%8B%B1%E6%B1%89%E5%AF%B9%E7%85%A7%E8%A1%A8&action=edit§ion=2中級會計 中級會計 會計術(shù)語名稱英文名稱 Period Expense recognition of revenue corporate bond issuing price depreciation of fixed assets convertible bonds accelerated depreciation methods net non-operating

10、income and expenditure interest rate on debenture assignment of accounts receivable debenture bonds last-in,first-out,LIFO Other monetary assets discount on notes payable first-in,first-out縮寫FIFO constructions in process 與improvements and replacements of fixed assets periodic inventory system all-in

11、clusive concept of income Income statement approach net realizable value Accrued welfarism additions of fixed assets 舊sale or factoring of accounts receivable contingent liability sales returns and allowances retail method cash discount bonds payable sale method notes payable stock rights repairs an

12、d maintenance of fixed assets mortgage bonds selling expenses dividends payable 舊notes receivable intangible assets collection method income tax current liabilities production method retirement and replacement method inventory method current assets purchases discounts goodwill accounts receivable in

13、vestment income operating income capital stock 舊redemption of bonds bad debts revaluations of fixed assets cash in bank fixed assets profit distribution accrued expense trademarks and tradenames net income profit payable Undistributed profits income bonds Cash and cash equivalents capitalization of

14、interests Statutory welfare reserve engineer material advance to supplier other receivables cash Advance Received from Customers corporate bond floatation wages payable paid-in capital surplus reserves Management FeeManagement Fees dividend negative goodwill recognition of expense temporary investme

15、nt Short-term Borrowing deferred charges Low-value consumption goods/Low value consumbles current operating concept of income 舊effects of inventory errors 舊depreciation depreciation method depreciation rate payment straight-line 舊舊patents housing fund replacement costing 舊舊know-how franchises capita

16、l reserves 舊natural resources inventory 舊sinking fund long-term payables long-term investments long-term liability of long-term debt financing expenses appropriated retained earnings standard costing variable costing Wrappage copyrights /w/index.php?title=%E4%BC%9A%E8%AE%A1%E6%9C%AF%E8%AF%AD%E8%8B%B

17、1%E6%B1%89%E5%AF%B9%E7%85%A7%E8%A1%A8&action=edit§ion=3高級會計 高級會計 會計術(shù)語名稱英文名稱 independent director Market Value Added,MVA Investment Center Profit Center Discretionary Expense Centers revenue center preacquisition income cash distribution plan safe payments schedule market of futures transaction f

18、utures transaction leveraged lease financial instruments business qroup annual report transactions between home office and branches partnership enterprise consolidated balance sheet (美)accounting for income taxes of consolidated entities consolidated statement of cash flow cost-book value differenti

19、als consolidated financial statements purchase methed the value of an enterprise as a whole pooling of interest method (美)intraperiod tax allocation unrealized profit in ending inventory intercompany transactions in long-term assets maintaining capital in units of money the fund theory （美）functional

20、 currency exchange gains or losses consolidated statement of changes in financial poition translation gains or losses （美）Leveraged buyouts,簡稱LBC change in ownership percentage held by parent （美）reciprocal allocation approach monetary items partnership liquidation acquisition of majority interest tar

21、iff units of nominal currency recording currency operating lease current/noncurrent method economic income trustee accounting combined financial state-ments equity method home office-branch expense allocation monetary/no monetary interest rate futrues transaction simple equity method exchange rate p

22、arent company bonus procedure （美）treasury stock approach service factor actuariesreport comprehensive allocation expenses related to combinations indirect quotation buying rate futrues contract conglomeration holding company stock index futrues crosswise sale fixed rate tax effect method recording r

23、ate horizontal integration preacquisition dividends net realizable accounting for business combination offset gain and loss selling rate financial futures transaction accounting income consolidated income statement fair value options indirect holding two-transaction opinion bankrupcy liquidation bus

24、iness combination the enterprise theory consignment equity theory financing lease futrues for commodity goodwill procedure maintaining capital in terms of productive capacity premium minority interest income minority stockholders interest listed company statment the residual equity theory temporal m

25、ethod entity theory the entity theory （美）trustee specific change income tax accounting interqeriod tax allocation tax accounting sale-leaseback personal income tax （美）personal financial state-ments （美）reorganization plan reorganization complex equity method associated company dividend floating rate

26、accounting for branch constructive gains and losses on bonds constructive retirement spculation discount specific price index branch installment sales installment liquidation segmental reporting real estate revenue cost of real setate multiply exchange rate net investment in foreign entities units o

27、f measurement deffered method contemporary theory singal method pension plan （美）accounting for pension plan （美）pension benefit obligations （美）net periodic pension cost （美）pension plan assets accoung for circulatin tax （美）assignment of partnership interest purchasing power gains or loosses nonmonetar

28、y items （美）one-line consolidation foreign exchange foreign currency statements foreign curency translation risk recording-currency method hedge foreign curency investment risk foreign currency assets risk translation of foreign currency statements foreign currency exchange risk foreign currency comm

29、itment foreign crurency liability risk foreingn currency holding risk original-currency method foreign currency foreign currency transaction merger accounting for price changes insolvency full consolidation price index price changes full accrual method general price index foreign exchange frtrues tr

30、ansaction （美）push-down accounting translation-remeasurement method / current cost/general purchasing power accountin crurent cost current cost accounting remeasurement-translation method sales agency mutual holdings reconciliation of home office and branch accounts upstream sale derivative financial

31、 instru-ments sales-type financing lease downstream sale consumer tax one-transaction opinion the proprietorship theory general price level accounting units of general purchasing power maintaining capital in units of general purchasing power stamp tax taxes payable method operating loss carrybacks a

32、nd carryforwards receivables ofr payables denominated in foreign currency lump-sum qartnership liquidation husiness tax permanent difference retirement of initial partner historical cost forward rate timing difference temporary difference value added statement committee representation debt restructu

33、rings recorded rate direct financing lease direct quotation direct holdings middle rate interim reporting replacement cost subleases （美）quasi-reorbganization capital maintenance capitalized value asset/libility method consolidation accounting for leases-lessor /(產(chǎn)損益)holding gains losses opsition gai

34、n and loss accounting for leases-leasee cost recovery method Vertical integration general change change in ownership of a subsidiary subsidiary company resources tax cost method （美）fiduciary accounting property tax partial allocation unconsolidated subsidiaries （美）leases rents off-balance-sheet fina

35、ncing （美）proportionate consolidtion deposit method /w/index.php?title=%E4%BC%9A%E8%AE%A1%E6%9C%AF%E8%AF%AD%E8%8B%B1%E6%B1%89%E5%AF%B9%E7%85%A7%E8%A1%A8&action=edit§ion=4成本會計 成本會計 會計術(shù)語名稱英文名稱 direct labor variance direct material variance accumulation process of procluction cost manufacturing expe

36、nses variance 與actual cost and estimated cost salary costs allocation cost curve original cost and replacement cost 與direct cost and indirect cost controllable cost manufacturing expenses allocation 與theory cost and practice cost procedure of cost control cost entry, cost recorder cost agenda job co

37、sting method direct labor variance cost control method 與historical cost and future cost 與avoidable cost and unavoidable cost cost period 與avorage cost and individual cost society cost spoliage and defective work losses 與unit cost and total cost cost transfer total cost control cost of merchandise so

38、ld price variance holding cost or carrying cost 與expired cost and unex-pired cost 與relevant cost and irrelevant cost factor analysis approach target cost group costing method norm cost inter-period expenses allocation planned cost fuel expenses allocation norm cost control system management norm 與de

39、ferrable cost and undeferrable cost standard of cost control by-product costing responsibility cost production cost predicted cost cost structure 與prime costs and processing costs cost of decision making category costing method work-in-process cost factory cost cost assess manufactruing expenses pow

40、er expenses allocation trend analysis approach simple costing method levels of responsibility cost comparative analysis approach equivalent units method original record general product cost analysis budgeted costs cost of goods sold loss on work stoppage graded product costing composite expenses all

41、ocation absorption cost merchandise procurement cost cost examming target incremantal cost cost control cost flow internal cost statement costing method costing objective costing unit cost plan cost accounting principle of costing cost accounting qrocedures costing account costing cost accumulation

42、cost management cost analysis ocst allocation cost ledger cost adjustment cost variance costing report cost workshop cost internal business accounting system internal settlement prices product life cycle cost the plan of product costs product cost finished product cost 與financial cost and manegement

43、 cost uncontrollable cost standard cost control system standard cost ration analysis apporach reporting cost semi-finished product cost /w/index.php?title=%E4%BC%9A%E8%AE%A1%E6%9C%AF%E8%AF%AD%E8%8B%B1%E6%B1%89%E5%AF%B9%E7%85%A7%E8%A1%A8&action=edit§ion=5治理會計 治理會計 會計術(shù)語名稱英文名稱 political risk reinvo

44、icing center special methods of modern management accounting modern management accounting 與Leads and Lags fees and royalties the cost of capital for foreign lnuertments multinational working capital management multinational performance evaluation managing transaction exposure managing translation ex

45、posure foreign project appraisal foreign project appraisal international inventory management dividend kemittances intercompany loans repatriating blocked funds maintaining the value of blocked funds adjusted net present value /w/index.php?title=%E4%BC%9A%E8%AE%A1%E6%9C%AF%E8%AF%AD%E8%8B%B1%E6%B1%89

46、%E5%AF%B9%E7%85%A7%E8%A1%A8&action=edit§ion=6企業(yè)財務(wù)會計 企業(yè)財務(wù)會計 會計術(shù)語名稱英文名稱 MBO CFO business finance future market negotiable CDmarket money market gold market company limited by shares limited pactnership company security secondary market sole proprietorship over-the -counter-market acceptance market

47、 lending market financial regulations financial policy financial forecast financial control financial market financial decision financial cupervision financial planning financial activities organization of financial management security primary market company of unlimited liability foreign exchange m

48、arket dixcount market forms of enterprise organization the functions of finaneial management the principle of financial management the content of financial management financial management objectives stock exchange securities market capital market company of limited liability the cycle of financial m

49、anagemten objects of financial management financial managment financial analysis /w/index.php?title=%E4%BC%9A%E8%AE%A1%E6%9C%AF%E8%AF%AD%E8%8B%B1%E6%B1%89%E5%AF%B9%E7%85%A7%E8%A1%A8&action=edit§ion=7會計總論 會計總論 會計術(shù)語名稱英文名稱 matching accounting of tourinsm and service business accounting accrual basi

50、s realization principle pringciple of historical cost accounting of enterprises with foreign investment all-purpose financial statements accounting of rail way transportation enterprises owners equity owners equity substance over form information system perspective relevance micro-accounting objecti

51、vity comparability prudence accounting of construction units recording currency measurement attributes timeliness monetary measurement accounting standards accounting entity accounting professional ethics functions of accounting accounting elements accounting accounting information targets of accoun

52、ting activities accounting personnels accounting recognition accounting objective accounting control accounting decision making accounting supervision accounting assumption accounting records accounting measurement accounting department accounting environment financial accounting system of accountin

53、g admin tstration accounting periods accounting object accounting equation nature of accounting accounting statements macro-accounting accounting combination statements distinguishment oetween capital expenditure and revenue expenditiure consolidated fiancial statements management activities perspec

54、tive management accounting manegement tool perspective accounting of stock companies generally accepted accounting principle,GAAP individual statements accounting of high technology enterprises liability expense feedback value accounting of foreign economic cooperation enter prises external statemen

55、ts consistency art perspective accounting of real estate enterprises accounting of post and telecommonication enterprises forecast value going concern cost statement finanicial accounting principles financial accounting governmentai and non-profit organizationaccounting materiality special purpose f

56、inancial statements assets funds financial report elements of financial statements financial statements constant-dollar assumption accounting of insurance companies /w/index.php?title=%E4%BC%9A%E8%AE%A1%E6%9C%AF%E8%AF%AD%E8%8B%B1%E6%B1%89%E5%AF%B9%E7%85%A7%E8%A1%A8&action=edit§ion=8政府及非盈利組織會計 政府

57、及非盈利組織會計 會計術(shù)語名稱英文名稱 public finance-budgetary revolving fund public finance-debts budget surplus governmental and non-profit oragnization accounting in China appropriation in advance saaets of hospitals expenditures of hospitals hbdget management nethod of hospital revenues of hospitals surplus of ho

58、spitals funds of hospitals accounting regulations ror hospitals chart of accounts for hospitals analysis of accounting statements of hospitals accounting statements of hospitals hospital accounting liabilities of hospitals financial regulations for hospitals general budget expenditure assets of gove

59、rnmental units expenditures of governmental units prepayments of governmental units deposite payable of governmental units budget management method of governmental units revenues of governbmental units yearend checking and closing of governmental units net assets of governmental units fund expenditu

60、res of governmental units surplus of governmental units accounting regulations of governmental units analysis of accounting accounting of governmental units fixed funds of governmental units liabilities of governmental units financial rules of governmental units appropriated funds of governmental un