对账(checking)
对应账户(corresponding accounts)
定期清查(Periodic ckecking 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(singlle accunt title voucher)
单式记账法(single-entry bookkeeping)
从属账户(Secodary 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)
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(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)
附加账户(adjunct accounts)
付款凭证(payment voucher)
分类账簿(ledger)
多栏式日记账核算形式(bookkeeping procedure using columnar journal)
结账(closing account)
结账分录(closing entry)
借贷记账法(debit-credit bookkeeping)
局部清查(partial ckeck)
卡片式账簿(card book)
跨期摊提账户(inter-period allocation accounts)
累计凭证(multiple-record document)
联合账簿(compound book)
明细分类账簿(subsidiary ledger)
明细分类账户(subsidiary account)
盘存账存(inventory accounts)
平行登记(parallel recording)
全面清查(complete check)
日记总账(combinod journal and ledger)
日记总账核算形式(bookkeeping procedure using summarized journal)
三式记账法(triple-entry bookkeeping)
实账户(real accounts)
试算表(trial balance)
试算平衡(trial balancing)
收付记账法(receipts-payment bookkeeping)
收款凭证(receipt voucher)
损益表账户(income statement accounts)
通用记账凭证(general purpose voucher)
通用日记账核算形式(bookkeeping procedure using general journal)
外来原始凭证(source document from outside)
现金日记账(cash journal)
虚账户(nominal accounts)
汇总原始凭证(cumulative source document)
汇总记账凭证核算形式(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)
划线更正法(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)
计价对比账户(matching accounts)
记账方法(bookkeeping methods)
记账规则(recording rules)
记账凭证(voucher)
记账凭证核算形式(Bookkeeping proced ureusing vouchers)
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary)
简单分录(simple entry)
结算账户(settlement accounts)
期间费用Period Expense
收入的确认recognition of revenue
公司债券发行价格corporate bond issuing price
固定资产折旧depreciation of fixed assets
可转换债券convertible bonds
公司债券利息摊销
加速折旧法accelerated depreciation methods
营业外收支净额net non-operating income and expenditure
公司债券利率interest rate on debenture
应收账款出借assignment of accounts receivable
无担保债券debenture bonds
后进先出法last-in,first-out,LIFO
其他货币资金Other monetary assets
应付票据贴现discount on notes payable
先进先出去first-in,first-out缩写FIFO
在发建工程constructions in process
固定资产更换与固定资产改良improvements and replacements of fixed assets
实地盘存制periodic inventory system
收益总括观点all-inclusive concept of income
损益表法Income statement approach
可变现净值法net realizable value
应付福利费Accrued welfarism
基本业务利润
固定资产扩建additions of fixed assets
债券赎回
应交折基金【旧】
应收账款出售sale or factoring of accounts receivable
或有负债contingent liability
销货退回与折让sales returns and allowances
零售价格法retail method
现金折扣cash discount
特定履行法
其他业务利润
公司债券bonds payable
销售法sale method
应付票据notes payable
认股权stock rights
固定资产修理repairs and maintenance of fixed assets
有担保债券mortgage bonds
销售费用selling expenses
应付股利dividends payable
基本生产【旧】
应收票据notes receivable
无形资产intangible assets
收款法collection method
所得税income tax
流动负债current liabilities
生产法production method
计划成本核算
废弃和生置法retirement and replacement method
盘存法inventory method
流动资产current assets
购货折扣purchases discounts
商誉goodwill
应收账款accounts receivable
投资收益investment income
营业利润operating income
预提费用
股本capital stock
企业管理费【旧】
公司债券偿还redemption of bonds
坏账bad debts
固定资产重估价revaluations of fixed assets
银行存款cash in bank
固定资产fixed assets
利润总额
利润分配profit distribution
应计费用accrued expense
商标权trademarks and tradenames
全部履行法
净利润net income
应付利润profit payable
未分配利润Undistributed profits
收益债券income bonds
货币资金Cash and cash equivalents
利息资本化capitalization of interests
法定公益金Statutory welfare reserve
工程物资engineer material
预付账款advance to supplier
其他应收款other receivables
现金cash
预收账款Advance Received from Customers
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
管理费用Management Fee/Management Fees
土地使用权
股利dividend
应交税金taxes payable
流动资金
负商誉negative goodwill
费用的确认recognition of expense
短期投资temporary investment
短期借款Short-term Borrowing
递延资产deferred charges
低值易耗品Low-value consumption goods/Low value consumbles
当期经营观点current operating concept of income
待摊费用
待核销基建支出[旧]
待处理流动资产损失
待处理固定资产损失
存货销售的影响effects of inventory errors
折旧[旧]depreciation
折旧方法depreciation method
折旧率depreciation rate
支出payment
直线法straight-line
职工福利基金【旧】
专项拨款【旧】
专利权patents
住房基金housing fund
重置成本法replacement costing
专项物资[旧]
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
标准成本法standard costing
变动成本法variable costing
比例履行法
包装物Wrappage
版权copyrights
会计术语名称英文名称
独立董事independent director
市场附加值Market Value Added,MVA
投资中心Investment Center
利润中心Profit Center
酌量性费用中心Discretionary Expense Centers
收入中心revenue center
合并前利润preacquisition income
现金分配计划cash distribution plan
安全付款表safe payments schedule
合并每股收益consolidated EPS
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
内部往来transactions between home office and branches
合伙企业partnership enterprise
合并资产负债表consolidated balance sheet
合并主体的所得税会计(美)accounting for income taxes of consolidated entities
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
购买法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(美)intraperiod tax allocation
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the fund theory
功能性货币(美)functional currency
汇兑损益exchange gains or losses
合并财务状况变动表consolidated statement of changes in financial poition
换算损益translation gains or losses
举债经营收购(美)Leveraged buyouts,简称LBC
母公司持股比例变动change in ownership percentage held by parent
交互分配法(美)reciprocal allocation approach
货币项monetary items
合伙清算partnership liquidation
控股合并acquisition of majority interest
关税tariff
名义货币单位units of nominal currency
记账本位币recording currency
经营租赁operating lease
流动非流动性法current/noncurrent method
经济利润economic income
破产受托人清算组会计trustee accounting
联合会计报表combined financial state-ments
权益法equity method
共同费用分配home office-branch expense allocation
货币非货币法monetary/no monetary
利率期货交易interest rate futrues transaction
简单权益法simple equity method
汇率exchange rate
母公司parent company
红利法bonus procedure
库藏股法(美)treasury stock approach
劳务因素service factor
精算报告actuaries’report
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
记账汇率recording rate
横向合并horizontal integration
合并前股利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
会计利润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
权益理论equity theory
融资租赁financing lease
商品期货交易futrues for commodity
商誉法goodwill procedure
生产能力保全maintaining capital in terms of productive capacity
升水premium
少数股东损益minority interest income
少数股东权益minority stockholder’s interest
上市公告书listed company statment
剩余权益论the residual equity theory
时态法temporal method
实体理论entity theory
实体论the entity theory
受托人(美)trustee
特定变动specific change
所得税会计income tax accounting
所得税的跨期分摊interqeriod tax allocation
税务会计tax accounting
售后回租sale-leaseback
耕地占用税
个人所得税personal income tax
个人财务报表(美)personal financial state-ments
改组计划(美)reorganization plan
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
贴水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
房地产成本cost of real setate
房地产real estate
多种汇率法multiply exchange rate
对境外实体的净投资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(美)accounting for pension plan
退休金给付义务(美)pension benefit obligations
退休金成本净额(美)net periodic pension cost
退休基金资产(美)pension plan assets
流转会计accoung for circulatin tax
合伙权益的转让(美)assignment of partnership interest
购买力损益purchasing power gains or loosses
非货币性项目nonmonetary items
单行合并(美)one-line consolidation
外汇foreign exchange
外币会计报表foreign currency statements
外币折算风险foreign curency translation risk
外币统账法recording-currency method
外币套期保值hedge
外币投资风险foreign curency investment risk
外币资产风险foreign currency assets risk
外币会计报表折算translation of foreign currency statements
外币兑换风险foreign currency exchange risk
外币承诺foreign currency commitment
外币负债风险foreign crurency liability risk
外币持有风险foreingn currency holding risk
外币分账法original-currency method
外币foreign currency
外币业务foreign currency transaction
吸收合并merger
物价变动会计accounting for price changes
无偿债能力insolvency
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
外汇期货交易foreign exchange frtrues transaction
下推会计(美)push-down accounting
先折算后调整法translation-remeasurement method
现行成本/稳值货币会计current cost/general purchasing power accountin
现行成本crurent cost
现行成本会计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
衍生金融工具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the proprietorship theory
一般物价水准会计general price level accounting
一般购买力单位units of general purchasing power
一般购买力保全maintaining capital in units of general purchasing power
印花税stamp tax
应付税款法taxes payable method
营业亏损抵免operating loss carrybacks and carryforwards
以外币表示的应收款项或应付款项receivables ofr payables denominated in foreign currency
一次总付清算lump-sum qartnership liquidation
营业税husiness tax
永久性差异permanent difference
原合伙人退伙retirement of initial partner
原始成本historical cost
远期汇率forward rate
时间性差异timing difference
暂时性差异temporary difference
增值表value added statement
债权人会议committee representation
债务重整debt restructurings
账面汇率recorded rate
直接融资租赁direct financing lease
直接标价法direct quotation
直接控股direct holdings
招股说明书prospectus
中间汇率middle rate
中期报告interim reporting
重置成本replacement cost
转租赁subleases
准改组(美)quasi-reorbganization
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
成本回收法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
成本法cost method
财产信托会计(美)fiduciary accounting
财产税property tax
部分分摊法partial allocation
不合并子公司unconsolidated subsidiaries
最低退休金负债(美)minimum liability
租赁leases
租金rents
表融资off-balance-sheet financing
比例合并(美)proportionate consolidtion
保证金法deposit method