会计术语中英对照.docx

1、会计术语中英对照会计术语中英对照初级会计 初级会计会计术语名称英文名称对账（checking）对应账户（corresponding accounts）定期清查（Periodic checking 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（single account title voucher）单式记账法（single-entry bookkeeping）从属账户（Secondary accounts）成

2、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 docum

3、ent）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 numbe

4、r）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

5、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 docume

6、nt）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

7、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

8、）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（ac

9、count 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（Bookkee

10、ping 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）编辑中级会计 中级会计会计术语名称英文名称期间费用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

11、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

12、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

13、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

14、【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