会计术语综合论述英文版doc 39页正式版.docx

1、会计术语综合论述英文版doc 39页正式版会计术语英汉对照表初级会计 初级会计 会计术语名称英文名称 （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）

2、 （physical inventory） （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 docum

3、ent） （suspense accounts） （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） （accoun

4、ts of sources of funds） （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-

5、credit bookkeeping） （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 jour

6、nal） （triple-entry bookkeeping） （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 sourc

7、e document） （bookkeeping 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 procedur

8、es） （posting） （accounting 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） （settleme

9、nt accounts） 中级会计 中级会计 会计术语名称英文名称 Period Expense recognition of revenue corporate bond issuing price depreciation of fixed assets convertible bonds accelerated depreciation methods net non-operating income and expenditure interest rate on debenture assignment of accounts receivable debenture bonds l

10、ast-in,first-out,LIFO Other monetary assets discount on notes payable first-in,first-out缩写FIFO constructions in process 与improvements and replacements of fixed assets periodic inventory system all-inclusive concept of income Income statement approach net realizable value Accrued welfarism additions

11、of fixed assets 旧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 and maintenance of fixed assets mortgage bonds selling expenses dividends payable 旧notes receivable int

12、angible assets collection method income tax current liabilities production method retirement and replacement method inventory method current assets purchases discounts goodwill accounts receivable investment income operating income capital stock 旧redemption of bonds bad debts revaluations of fixed a

13、ssets 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 interests Statutory welfare reserve engineer material advance to supplier other receivables cash Adva

14、nce Received from Customers corporate bond floatation wages payable paid-in capital surplus reserves Management FeeManagement Fees dividend negative goodwill recognition of expense temporary investment Short-term Borrowing deferred charges Low-value consumption goods/Low value consumbles current ope

15、rating concept of income 旧effects of inventory errors 旧depreciation depreciation method depreciation rate payment straight-line 旧旧patents housing fund replacement costing 旧旧know-how franchises capital reserves 旧natural resources inventory 旧sinking fund long-term payables long-term investments long-t

16、erm liability of long-term debt financing expenses appropriated retained earnings standard costing variable costing Wrappage copyrights 高级会计 高级会计 会计术语名称英文名称 independent director Market Value Added,MVA Investment Center Profit Center Discretionary Expense Centers revenue center preacquisition income

17、cash distribution plan safe payments schedule market of futures transaction futures 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 consoli

18、dated entities consolidated statement of cash flow cost-book value differentials 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-te

19、rm assets maintaining capital in units of money the fund theory （美）functional currency exchange gains or losses consolidated statement of changes in financial poition translation gains or losses （美）Leveraged buyouts,简称LBC change in ownership percentage held by parent （美）reciprocal allocation approac

20、h monetary items partnership liquidation acquisition of majority interest tariff 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 mo

21、netary interest rate futrues transaction simple equity method exchange rate parent company bonus procedure （美）treasury stock approach service factor actuariesreport comprehensive allocation expenses related to combinations indirect quotation buying rate futrues contract conglomeration holding compan

22、y stock index futrues crosswise sale fixed rate tax effect method recording rate 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 val

23、ue options indirect holding two-transaction opinion bankrupcy liquidation business 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 stockh

24、olders interest listed company statment the residual equity theory temporal method 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 re

25、organization complex equity method associated company dividend floating rate 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

26、real setate multiply exchange rate net investment in foreign entities units of 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 nonmonetary items （美）one-line consolidation foreign exchange foreign currency statements foreign curency translation ri