会计名词中英文对照.docx

1、会计名词中英文对照会计名词中英文对照 abnormal damage and loss 非常损失abnormality 异常性absorption costing 归纳成本法accelerated depreciation method 加速折旧法accelerated deprecviation 加速折旧account 会计科目account analysis method 账户分析法Accountant 会计人员 Aaccounting basis 会计基础accounting changes 会计变动accounting cycle 会计循环accounting error 会计错误ac

2、counting income 会计所得Accounting Report 会计报告 ARaccounts receivable 应收帐款accountting rate of return 会计报酬率accrual basis 应计基础accrued expenses 应计费用accrued items 应计项目accrued liabilities 应计负债accrued revenues 应计收益accumulated depreciation 累计折旧accumulated rights 累积权益acid-test ratio(quick ratio) 酸性测验比率activity a

3、ccounting 作业会计( 责任会计)activity based cost system 作业制成本制度activity or productivity analysis 活动/生产能力activity variance 作业差异activity-based accounting 作业制会计activity-based costing 作业制成本actual costing 实际成本法actual costs 实际成本additional markup 再加价additional markup cancellation 再加价取销adjusting 调整aging of accounts

4、 receivable 帐龄分析法all financial resources concept 全部财务资源观念allowable cost 可允成本allowance for doubtful accounts 备抵坏帐allowance method 备抵评价法American Accounting Association美国会计学会 AAAannuity 年金applied factory overhead 已分摊制造费用appraisal 估价appraisal costs 鉴定成本asset gain 资产利益asset loss 资产损失Assets 资产authorized c

5、apital stock 实收股本average costs 平均成本avoidable cost 可免成本backflush costing 回溯成本制backflush costing 回溯成本制(倒流式成本法)bad debt expense 坏帐损失balance sheet 资产负债表bank overdraft 银行透支bank reconciliation 银行存款调节表bank statement 银行对账单base inventory 基期存货base year 基期Basic Objectives of Accounting 基本会计目的basic principles 基

6、本原则betterment and replacement 改良及重置billing on contract 预收工程款bonds 公司债bonus and profit sharing plan 员工奖金及分红book value per share 每股账面价值book value 账面价值book value(carrying value) 账面价值borrowing of long-term debt 举借长期负债breakeven point 损益两平点breakeven time 损益两平时间=BETbudget variance 预算差异budget 预算budgeted fac

7、tory overhead rate 预计制造费用分摊率budgeted volume 预算能量building 房屋business cycle 商业循环business function cost 商业函数byproduct 副产品call price 赎回价格capacity variance 产能差异capital 资本capital asset 资本资产capital budgeting 资本预算capital expenditure 资本支出capital lease 资本租赁capital stock 股 本(资本)capitalization=capitalized 资本化ca

8、rrying amount 账面价值carrying costs 储存成本cash basis 现金基础cash budget 现金预算cash cycle 现金循环cash disbursement journal 现金支出簿cash discount 现金折扣cash dividend 现金股利cash equivalent 现金等值cash flows from financing activities 理财活动之现金流量cash flows from investing 投资活动之现金流量cash flows from operating activities 营业活动之现金流量cas

9、h inflow 现金流入cash receipts journal 现金收入簿cash surrender value of life insurance 人寿保险现金解约价值cash yield ratio 现金收益率cause and effect 因果causes of depreciation 折旧之原因change in estimate 估计的变动changes and correction of depreciation 折旧之变动与更正changes in accounting estimate 会计估计之变动changes in accounting principles

10、会计原则之变动charge to accumulated depreciation 冲销累计折旧charge to asset account 记入资产账户choice criterion 选择基准claims 请求权clock card 计时卡closing 结账collection method 收现法combined financial statement 综合报表combined revenues 综合效益common cost 共同成本common stock 普通股common-size financial statement 共同比财务报表comparability 比较性com

11、pleted contract method 全部完工法completed performance method 全部履行法compound interest 复利comprehensive allocation method 全面分摊法comprehensive income 综合净利condition 情况conference method 商议法consignment-in 承销品consignment-out 寄销品consistency principle 一贯原则consolidated financial statement 合并报表construction in progres

12、s 在建工程container deposits 容器及瓶箱押金contingent liabilities 或有负债continual improvement standard cost 持续修正之标准成本continuous budget 连续预算contribution margin 边际贡献contribution-margin ratio 边际贡献率control 控制control chart 管制图controllability 可控性controllable cost 可控制成本controller 会计长controlling account 统制账户conversion c

13、osts 加工成本convertible securities 可转换证券copyright 版权或著作权cost management 成本管理cost absorption 成本吸纳cost accounting 会计成本cost allocation base 成本分配基础cost allocation method 成本分摊法cost allocation 成本分摊cost application 成本分摊cost application base 成本分摊基础cost center 成本中心cost drivers 成本动因cost estimation 成本估计cost flow

14、assumption 成本流动假设cost index 成本指数cost method 成本法cost object 成本课体cost objective 成本目标cost of capital 资金成本cost of doing business 从业成本cost of quality program 质量规画成本cost pool 成本库cost prediction 成本预计cost principle 成本原则cost re covery method 成本收回法cost 成本cost-benefit approach 成本-效益分析法cost-benefit relationship

15、 成本效益关系coupons=trading stamps 兑换券credit card sale 信用卡销货cross allocation method 交叉分摊法current adjustment 当期调整法current assets 流动资产current cost 现时成本current entry value 现时投入价值current liabilities 流动负债current operating income concept 当期营业所得观念current ratio 流动比率current value 现值debit and credit rules 借贷法则debt

16、 restructuring 债务之整理decision model 决策模式decision table 决策表decision units 决策单位decision usefulness 决策有用性decreasing charge method 递减折旧法deferred charges 递延借项deferred credits 递延贷项deferred income tax 递延所得税deferred items 递延项目deferred method 递延法deferred payments 延迟付款definition of depreciation 折旧的意义delayed co

17、sting 递延成本制department budget 部门预算dependent variable 依变数depreciable assets 折旧性资产depreciable cost 折旧成本depreciation and cash flow 折旧与现金流量depreciation and income determination 折旧与损益衡量depreciation and income taxes 折旧与所得税depreciation and replacement of asset 折旧与资产重置depreciation expense 折旧费用depreciation me

18、thods 折旧方法depreciation 折旧detailed accounting principles and procedures 详细会计原则及程序development stage 设立阶段development 发展differential cost 差异成本direct allocation method 直接分摊法direct approach 直接法direct costing 直接成本法direct costs 直接成本direct exchange 直接交换direct financing lease 直接融资租赁direct labor costs 直接人工成本di

19、rect labor mix variance 直接人工组合差异direct labor yield variance 人工产出差异direct material mix variance 直接原料配合差异direct material yield variance 直接原料产出差异direct materials costs 直接材料成本direct materials inventory 直接材料存货direct method 直接法direct pricing直接评价法direct reduction method 直接冲销法discount rate 折现率discounted cas

20、h flow=DCF 现金流量折现discounted present value 折现值discounting notes receivable 应收票据贴现discovery value 发现价值dishonored notes receivable 拒付票据disposal date 处分日disposal of noncurrent assets 处分非流动资产dividend-on stock 附息股dividends 股利donated assets 受赠资产double-entry bookkeeping 双式(复式)簿记down-stream sales 顺流销货dual-tr

21、ansaction concept 双重交易观念earned 已赚得earning 盈余earnings per share(EPS) 每股盈余economic benefit 经济效益Economic Event 经济事项economic order quantity=EOQ 经济订购量economic resources 经济资源effective rate 有效利 率effective yield 有效收益率effectiveness 效益efficiency 效率efficiency variance 效率差异effort 努力elements in determining depre

22、ciation charges 计算折旧费用之因素elements of financial statements 财务报表的基本要素elements of income statement 损益表之组成要素employee discount 员工折扣或优待employee stock option plan 员工认股计划engineered costs 工程性成本environment 企业环境EPS under complex capital structure 复杂资本结构之每股盈余EPS under simple capital structure 简单资本结构之每股盈余Equity

23、权益equity method 权益法equity securities 权益证券equivalent units 约当产量estimated items 估计项目estimated liabilities 估计负债events 事件excess materials requisition 超耗材料领料单exchange 交换exchange rate effects 汇率变动之影响exchange transaction 交换交易ex-divdend stock 除息股exit value 变现价值expected actual standard 预期实际标准expected annual

24、volume 预计年产能量expected practical capacity 预期实际产能expected value 期望值expected variance 预计差异Expenses 费用experience curve 经验曲线ex-right 除权股 external failure costs 外部失败成本extraordinary repairs 大修face amount ( per value ) 面值factory overhead 工厂费用factory variance 间接制费fair value 公平价值feedback 回馈feedback value 回馈价值

25、financial accounting 财务会计financial budget 财务预算financial capital 财务资本financial flexibility 财务弹性financial leverage 财务杠杆financial leverage index 财务杠杆指数financial planning model 财务规划模式financial position 财务状况financial position form 财务状况式financing 融资finished goods inventory 制成品存货first-in,first-out,FIFO 先进先

26、出法fixed assets 固定资产fixed budget 固定预算fixed costs 固定成本fixed-price contract 固定价格契约flexible budget 弹性预算flexible-budget variance 弹性预算差异flow 流量flow through method 当期认列法FOB shipping point 起运点交货follow-up 跟催for financial reporting purpose 财务报表目的fractional share 畸零股fractional share right 畸零股权free on board des

27、tination 目的地交货free on board shipping point 起运点交货freight-in 进货运费from operations 由营业产生者full cost 全部成本full costing method 全部成本法full costing or absorption costing 全部成本法functional causes 功能因素functional pricing 功能评价法funds 基金future cost 未来成本futures contract 买卖期货合约gain contingency 或有利得gain or loss on dispos

28、al 出售损益Gains 利得general journal 普通日记簿generally accepted accounting principles 一般公认会计原则Gereral-purpose financial statements 一般目的财务报表 gerneral journal 普通日记簿goods in transit 在途存货goodwill 商誉gross change method 总变动法gross margin 销货毛利gross price 总额法gross profit method 毛利法group depreciation 集体折旧法guaranteed b

29、onds 保证公司债handling 处理及移转费用high-low method 高低点法historical cost 历史成本horizontal analysis 水平分析ideal standard 理论标准idealism 理想性idle time 空闲时间if converted method 如果转换法income bonds 收益公司债income reporting 所得报告income statement 损益表income statement approach 损益表法income summary 本期损益income tax 所得税income tax allocat

30、ion 所得税分摊income tax expense 所得税费用income tax payable 应付所得税income tax payable 应付所得税indexation 指数换算法indirect approach 间接法indirect costs 间接成本indirect labor costs 间接人工成本indirect manufacturing costs 间接制造成本industrial engineering approach 工业工程法inflow of cost 成本流入inflows 流入Information system 信息系统installment method 分期付款法installment sales method 分期付款销货法interest bearing notes 附息票据interest method 利息法interest rate 利率in-term reports 期中报告internal accounting 内部会计internal failure costs 内部失败成本internal rate of return