会计术语中英文词汇对照表.docx

1、会计术语中英文词汇对照表AAbove-the-line items线上项目Absences, compensated缺勤，带薪假期Absorption costing完全成本法Absorption costing income statement完全成本法下的损益表Accelerated depreciation method加速折旧法Account(s)账户；会计科目analyzing and summarizing transactions in 在账户中分析和总结经济业务analyzing 分析性账户balance of 账户余额cash short and over 现金余缺账户cha

2、racteristics of 账户的特点chart of 会计科目表clearing 清理账户contra or contra asset抵减或资产抵减账户controlling 控制账户estimate of uncollectible 坏账估计expanded chart of 扩充的会计科目表fees earned on 服务收费income statement 损益表账户normal balances of 账户的正常余额other 其他账户real 实账户statement of 账单temporary or nominal 临时性账户或虚账户usefulness of 账户的有用

3、性Account form账户式Account payable应付账款Account receivable应收账款Accounting会计；会计学differences between managerial and financial管理会计与财务会计的区别double-entry复式会计financial and managerial财务会计与管理会计financial财务会计management 管理会计managerial管理会计private 内部会计；私营企业会计profession of 会计职业public 公共会计responsibility 责任会计Accounting cy

4、cle会计循环for a merchandising business 商业企业会计循环Accounting equation会计恒等式business transactions and 经济业务与会计恒等式Accounting fields, specialized会计领域，专门会计领域Accounting for会计bond investments债券投资的会计处理bonds payable应付债券的会计处理cost centers, responsibility成本中心会计，成本中心责任会计depreciation折旧会计dividends股利的会计处理exchanges of simi

5、lar fixed assets, review of相似固定资产交换的会计处理，相似固定资产交换会计处理的回顾exchanges of similar fixed assets, summary illustration相似固定资产交换的会计处理，总结相似固定资产交换的会计处理investments in stocks股票投资的会计处理limited liability corporations有限责任公司的会计处理merchandise transactions,illustration of 商品交易会计，商品交易会计介绍notes receivable应收票据的会计处理partners

6、hips合伙企业的会计处理profit centers, responsibility利润中心会计，利润中心责任会计uncollectibles, allowance method 坏账会计，坏账会计处理的备抵法uncollecubles, direct write-off method of 坏账会计，坏账会计处理的直接注销法Accounting in business, role of商业中的会计，会计在商业中的角色Accounting information and the stakeholders of a business会计信息与企业利益相关者Accounting period c

7、oncept会计期间概念Accounting principles(GAAP), generally accepted公认会计原则Accounting principles, changes in会计原则，会计原则变更Accounting rate of return会计回报率Accounting system(s)会计系统；会计制度basic 基本会计系统computerized 电算化会计系统cost 成本会计系统for merchandisers 商业会计系统for payroll and payroll taxes 工资和工资税会计系统manual 手工会计系统Accounting s

8、ystem overview, cost会计系统概述；成本会计系统概述Accounting treatments of contingent liabilities或有负债的会计处理Accounts for a periodic inventory system, chart of定期盘存制账户 定期盘存制会计科目表Accounts payable应付账款Accounts payable control and subsidiary ledger应付账款控制和明细分类账Accounts payable subsidiary ledger应付账款明细分类账Accounts receivable应

9、收账款aging of 应收账款账龄分析Accounts receivable analysis应收账款分析Accounts receivable control and subsidiary ledger应收账款控制和明细分类账Accounts receivable subsidiary ledger应收账款明细分类账Accounts receivable turnover应收账款周转率Accrual basis应计制；权责发生制Accruals应计收入或费用deferrals and 递延和应计收入或费用Accrued assets应计资产Accrued expense(s)应计费用Acc

10、rued expenses payable应计应付费用Accrued fees应计收费Accrued liabilities应计负债Accrued revenues应计收入Accrued wages应计工资Accumulated depreciation累计折旧Accumulated other comprehensive income累计其他全面收益Acid-test ratio速动比率；酸性测试比率Acquiring fixed assets, stages of获取固定资产，获取固定资产阶段Activity base(s)作业基础Activity base product cost ca

11、lculations作业基础产品成本计算Activity base usage quantities, estimated作业基础耗用量，估计作业基础耗用量Activity drivers)作业动因Activity rates作业率Activity-based costing (ABC),作业成本计算法Adjusted trial balance调整后试算平衡表Adjusted trial balance columns调整后试算平衡表栏Adjusting and closing entries调整分录和结账分录Adjusting entries调整分录ledger with 分类账调整分录r

12、ecording 记录调整分录Adjusting process调整过程Adjustment process, summary of 调整过程，调整过程总结Adjustments, summary of basic调整，基本调整总结Adjustments columns调整栏Adjustments to net income- indirect method净收益调整间接法Administrative expenses管理费用Affiliated companies联营公司；附属公司Aging of accounts receivable应收账款账龄分析Aging the receivable

13、s应收账款账龄分析Allocating income taxes分配所得税Allocation, cost分配，成本分配Allocation base分配基础Allowance, purchase折让，购货折让Allowance account, write-offs to备抵账户；备抵账户注销Allowance method备抵法Allowance method of accounting for uncollectibles坏账会计处理的备抵法Alternate entity characteristics, comparison不同实体特征，不同实体特征的比较Alternate enti

14、ty forms, equity reporting for不同实体形式，不同实体形式的权益报告Alternative financing plans, effect of可选择的筹资计划，可选择筹资计划的效果Amortization摊销(bond investments) （债券投资）effective interest rate method of 摊销的实际利率法of discount by the interest method 实际利率法下折价的摊销of discount on bonds payable 应付债券折价摊销of premium by the interest meth

15、od 实际利率法下溢价的摊销of premium on bonds payable 应付债券溢价摊销Amortizing a bond discount分期偿还债券折价Amortizing a bond premium分期偿还债券溢价Amount, present value of数量；金额，数量、金额的现值Analysis分析accounts receivable 应收账款分析assumptions of cost-volume-profit 本量利分析的假设capital investment 资本投资分析cost-volume-profit 本量利分析current position 流

16、动（现行）状况分析differential 差异分析factors that complicate capital investment 使资本投资复杂化的因素graphic approach to cost-volume-profit 本量利分析的图解方法horizontal 水平分析inventory 存货分析mathematical approach to cost-volume-profit 本量利分析的数学方法nature of capital investment 资本性投资的性质net present value at 12% 回报率为12的净现值分析net present va

17、lue净现值分析profitability 收益性分析solvency 偿债能力分析traditional 传统分析use of computers in cost-volume-profit analysis 计算机在本量利分析中的运用vertical垂直分析what if or sensitivity敏感性分析Analysis report分析报告discontinue an unprofitable segment, differential 停止经营一个未盈利部门的分析报告，停止经营一个未盈利部门的差异分析报告lease or sell, differential 出租或出售差异分析报

18、告make or buy, differential 制造或购买差异分析报告process or sell, differential 加工或出售差异分析报告replace equipment, differential 设备更换差异分析报告sell at special price, differential 特定售价差异分析报告Analytical measures分析指标other其他分析指标summary of 分析指标总结Analyzing and summarizing transactions, illustration of分析和总结经济业务，举例说明分析和总结经济业务Annu

19、al reports, corporate年度报告，公司年度报告Annuity年金present value of an, 年金现值Annuity of $1 at compoundinterest, present value of1美元年金复利，1美元年金的复利现值Annuity table, partial present value of年金表，部分年金现值表Application of incorporation公司设立申请Approach方法cost price 成本价格法market price 市场价格法negotiated price 协议价格法Appropriations限

20、制用途的拨款Articles of incorporation公司章程Articles of partnership合伙章程Assembly装配Asset(s)资产accrued应计资产book value of 资产的账面价值contra 资产抵减contributing to a partnership 向合伙企业投入资产costs of acquiring fixed 固定资产获取成本current 流动资产discarding fixed 废弃的固定资产disposal of fixed 固定资产的处置donated 接受捐赠的资产exchanging similar fixed 交换

21、相似的固定资产financial reporting for fixed and intangible 固定资产和无形资产的财务报告fixed 固定资产fixed and intangible in the balance sheet 资产负债表中的固定资产和无形资产fixed or plant 固定或厂房设备资产intangible 无形资产internal control of fixed 固定资产的内部控制leasing fixed 租赁固定资产nature of fixed 固定资产的性质plant 厂房设备资产prepaid expense recorded initially as

22、 预付费用初始记录为资产quick 速动资产rate earned on total 总资产收益率rate of income from operations to total 营业利润对总资产比率rate of return on 资产回报率ratio of net sales to 总资产周转率revaluation of 资产重估review of accounting for exchanges of similar fixed 相似固定资产交换会计处理的回顾selling fixed 出售固定资产summary illustration-accounting for exchange

23、s of similar fixed总结相似固定资产交换的会计处理tangible 有形资产Assumptions of cost-volume-profit analysis本量利分析的假设Audit Committee审计委员会Available-for-sale securities可供出售证券Average cost method平均成本法determining costs under 平均成本法下成本的确定use of 使用平均成本法Average rate of return平均回报率Average rate of return method平均回报率法BBad debts exp

24、ense坏账费用Balance of the account账户余额Balance sheet 资产负债表 budgeted 预算资产负债表 comparative 比较资产负债表 corporation 公司的资产负债表 horizontal analysis, comparative 资产负债表水平分析，比较资产负债表水平分析 merchandise inventory on 资产负债表中的商品存货 presentation of cash on 资产负债表中现金的列示 presentation of merchandise inventory on 商品存货在资产负债表中的列示 rece

25、ivables on 资产负债表中的应收款项 report form of 报告式资产负债表 stockholders equity in the 资产负债表中的股东权益 stockholders equity section 资产负债表中的股东权益部分 temporary investments on 资产负债表中的临时性投资 vertical analysis, comparative 资产负债表垂直分析，比较资产负债表垂直分析Balance sheet accounts, transactions and资产负债表账户，交易和资产负债表账户Balance sheet and income

26、 statement data for direct method直接法下资产负债表和损益表数据Balance sheet budgets资产负债表预算Balance sheet columns, income statement and 资产负债表栏目，损益表和资产负债表栏目Balance sheet of a corporation公司的资产负债表Balance sheet presentation of bond investments债券投资在资产负债表中的列示Balance sheet presentation of bonds payable资产负债表中应付债券的列示Balance

27、 scorecard平衡记分卡Bank accounts 银行往来账户 as a control over cash 银行往来账户作为现金控制 business 企业银行往来账户Bank reconciliation银行存款余额调节表Bank statement银行对账单 comparison with business records 银行对账单与企业记录比较Bankers ratio银行用比率；企业流动比率Banks, investment银行，投资银行Base(s)基础；基数 activity 作业基础 allocation 分配基础Basic analytical procedures

28、基本分析程序Basic earnings per share每股基本收益Basis基础 accrual 应计制；权责发生制 cash 现金制；收付实现制Below-the-line items线下项目Benefits利益；福利 employees fringe 员工额外福利 fringe 额外福利 other than pensions, postretirement 养老金以外的福利；养老金以外的退休福利Benefit dollars as a percent of total各项福利占福利总额的百分比Bills ,enter form票据，加入票据格式Board of directors董

29、事会Bond(s)债券 callable 可赎回债券 convertible 可转换债券 debenture 无担保债券 investments in 债券投资 present value of the face amount of 债券面值的现值 serial 分期偿还债券 term定期债券 zero-coupon 无息债券Bond discount, amortizing债券折价，债券折价摊销Bond indenture债券契约Bond investments债券投资 accounting for 债券投资的会计处理 balance sheet presentation of 债券投资在资产负债表中的列示Bond premium, amortizing债券溢价，债券溢价摊销Bond redemption债券偿还；债券赎回Bond sinking funds债