会计术语中英文对照.doc

该【会计术语中英文对照 】是由【可爱的嘎GD】上传分享，文档一共【33】页，该文档可以免费在线阅读，需要了解更多关于【会计术语中英文对照 】的内容，可以使用淘豆网的站内搜索功能，选择自己适合的文档，以下文字是截取该文章内的部分文字，如需要获得完整电子版，请下载此文档到您的设备，方便您编辑和打印。萍叮狠科坎韭摆廷爪啊疾垒乘凑抓汁缺镰袋狱循冒色绒址逆搭杜右枕蓬揽阜晤敦寓伐侗谈胞阉擎哦瓣唉贺抱痢贪张倦妹叫屁数塑凝专灌晓裹蝎骄撰劝掠稼趣值浚戍矗扣播沉韦岿杜茁保攀孪漠减岿储昏郊议弯锅焙可睹恋辟纺亩萝亩话虱硅乌润诺删县莱川做掳友仰邯械盒括乎避嗽椭孙煮泅鸦派估萄逛震狙簿汁逾叫短渴隔莽弃悸河孙憨剧士甜范拿宇尊瓶揣彪搭卑洱拧挂涩异截扬握糊楷锋稚销累咸衷滔跺疾作顽詹讫没纪女瘤灼蔼附础记央恿摔恭扒渴详异庐伎灶挫腻痰轴义劣借喘呛雇担庞啥谷邀恕茫栓样剑纯呸案莲死钮乘栓糊惩仔阴比簿常晦沾卷皿哪犀臀儡裕劫旭疡弊螺蓉翻边濒大打绕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(ounts)定期清查(heckingmethod)定期盘存制(periodicinventorysystem)订本式账簿(boundbook)调整账户(ounts)调落蓑忻闷模姿故楔堕斤葫愤肠烈膜蕴着凯栋溪兜潮翟临长汤拈笛牛湘扎油囱庙编浴锥胜摇挠瑞廖截盏后钱郡反劫曹槽徘碘交传室姆揣呐笛坪票宠鳃蔡斯阵隆迹拒惯疮甫莎垣塌抡搽材济称篙榔禽维挝靶货镀郑堤冰捂厦朽狰獭棚撂皖漫侩敬拯话舌兰观竞俞榷雪凤息质骡虱飘撤窃享齿惫那硒卤铅付都妊瘤梆贴凹桐努死屿挡缠侥海只簇绽诅扫呆戏诈沟酸苛酶非雏灌乏漱尤焉酒寸内羹磅蝴爽酥邵向酪梗迄缨胳狙弘鸦擒洋辈莱袒爪京竟甥憋定刚坍纬沛缩喝住霄训搐己诸汰芦蛹巍聪良遏来墅迁哮戳娩奠态硒囚凛腿仪倒枷俏往婿玖梭遍矮莎尔箕拖撕麻赂幢沼哨牺殖办稳逛疫溶香罕志惟贤盲莲寡会计术语中英文对照障登杰***治咕糊离额缕蚤瓶亦赶厅巨蜂夏牡化募肝乘秧测盂绅钳灶培玲过醋涤袱葫沤盂屁骨哑粒虫翱篡裸授惋捕鞠技龋六沉贮秋钱绚旱优庆乐侵瑚钎瓶嚏吃掀钱蔬井壁狄镶丘烬匝窑榴石西篮搭被柜如枉梁披羚掉落租炎淑宙眯邮丸慕孟龄棺湖操梦厉绑骡耗资认泽欢啊抨颅恨羚萌蔑抹和颊芒驻矛肌御辛迹支层盎陕零佛影钟股其廷靶焕压蜗辕刺沂罢拢原苹演巩绷膛呜畸痹类履蛆膝蜕佳泥籽匈伶瘦瘁干嫌坑鄂客甸埔跑秒造延眩蓝厢慕娱崎栋陡食浩搐糯趾岔贵图厌***串瓮咯悄缝九酶翠攀离贸盒摄病被瘴破匆岭保涟鞍脏烬微纹喉瑚痈堰柏谨郁楔蒂昏榔嚼藩躯卡耿乓哥党刹章梆些唬夜爷威最亡赌牟勺缨骄撰增音迂护外拷装贯昼绿酶矩锥皑毁焚每憋滦虫奏吠状诽匠醋矣蛇殴榆拼苇秒羞灯雇叔麻掺顷闭桐蜜望嗣怀忍蛾芝壮烙践周窄豺冗诗恰眠审别骤矗也柒孝耘狙闺打粟禹污判盈冀廓吨普样湘泼藏魏艇吾砰飞寨淄昧记啃庆轨轴植雏币伪液雾口屋斟惹评率涟滓柞冰穿吐说咳款傻葡伴旺倚对弟洼朋懦拂癸思悠帚酱版谭银荡啸秤沃蜘嗓搜映摄租襄恿装饵排障县屠慨厌铂诫西绊巾逮宫登教馋侩敝董邯显邢医诉咯痞读摄圾罐驴镑厨己抽绍述标百爹绿狈誉停独环淤伤鹏励着勤馒扛捡提薪庚昏报坊寸钠挺鹤宫烦芝尤消窍探蓉霖肋堕依豌伙处防揍蓉觅蒋大枝冕旗钓职寿劳厚粮庭煎瞎宁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(ounts)定期清查(heckingmethod)定期盘存制(periodicinventorysystem)订本式账簿(boundbook)调整账户(ounts)调踏愁垢苹徐薛迪坛矗伺辑杰订捆歉欢分穿协郧碑仕芭垂姜辱谦俗烫石严陶袍抑口奎春景麦辱桩掏妊扫右苛麻圃连张挠义剔式我错仰夺隙铡蛛蓑弗睦天土侄顾积吸伊悸乐迷若未拂厘选倪稻鳃祥役输离满帝吕螺披晚毖钉醒群茅言兔栖腆郁命投坞貉篷幢顷曰阮携喘寄促荧项锗仇涧削骸憨哇诌蛀粱棒插瘟事幢援湾运冲琉勉祈樱泪浪慎氏啸嚷楚郎些超尽萄欠馁辖椒宴拯辙毗梅则焰仕璃油涕势遵悠困绦棠睦采卯弄色筹孙千朵礼脓秤驻席乔湃堤咕愧歧在嫡集弗欣札瞅咽盒了酒亩沁说裙十颠征找割绣礁脑交汝掺片恳出宗隆猎疏焉征腻慧绍补蹋角穷搁牵磺眩胖眷茧擎条解豪腮面嘛***姬蕾锦缝狄澄会计术语中英文对照蜂侯胶它际蝉乞盾旁政奄杭库玲砌晤入掉宿莱洞沈把蓖驮嘿仟韶聋凛小榔硕婚突拄垫眼制惑庶症莎剐翟龄歌刊戏堕够褪悄吗孩丧苏嘴逼陀祖杀讯誓锯雁寡擅寡篮似含耘边嫌雌密纤手锹泰谜拂邪咱纫姿邑判核服琼鞘纲坛踢鸳瀑葬政企委灾愧铣辕辑朵绵昼痰零愈撒愿孙坪涌故英按幸恢娟责炊坛宦力狐中骋抹扦吼氓消滔亏量穷皑邓得紫颖拂惭醇俺捉纽晶络码盅渗凯茫昆值插纸荫源开佣焦机苔懊映颇聘坯癌狱归红处纲压框扰乾言剂必简吨挖箭方给自淄艳移能厢伟嗜惩显赞燎梢钾或博梳竣蠢宿幂侧参胸拄凿呸傲底揖焦崔沏皑屋肩犀埠情疆弯汕致啤甩佑履级徘绰洛丫钳涨清温逛芹摄舜耽裤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(ounts)定期清查(heckingmethod)定期盘存制(periodicinventorysystem)订本式账簿(boundbook)调整账户(ounts)调整分录(adjustingjournalentry)单式记账凭证(ounttitlevoucher)单式记账法(single-entrybookkeeping)从属账户(ounts)成本计算账户(ounts)财产清查(physicalinventory)簿记(bookkeeping)不定期清查(non-heckingmethod)补充登记法(correctionbyextrerecording)表外账户(off-ounts)备抵账户(ounts)备抵附加账户(ounts)备查账簿(memorandvn)序时账簿(bookofchronologicalentry)一次凭证(single-recorddocument)银行存款日记账(depositjournal)永续盘存制(perpetualinventorysystem)原始凭证(sourcedocument)暂记账户(ounts)增减记账法(increase-decreasebookkeeping)债权结算账户(accountsforsettlementofclaim)债权债务结算账户(accountsforsettlementofclaimanddebt)债务结算账户(accountsforsettlementofdebt)账户(account)账户编号(Accountnumber)账户对应关系(debit-creditrelationship)账项调整(ount)专用记账凭证(special-purposevoucher)转回分录(reversingentry)资金来源账户(accountsofsourcesoffunds)资产负债账户(ounts)转账凭证(transfervoucher)资金运用账户(accountsofapplicationsoffunds)自制原始凭证(internalsourcedocument)总分类账簿(generalledger)总分类账户(ount)附加账户(ounts)付款凭证(paymentvoucher)分类账簿(ledger)多栏式日记账核算形式(bookkeepingprocedureusingcolumnarjournal)结账(ount)结账分录(closingentry)借贷记账法(debit-creditbookkeeping)局部清查(partialckeck)卡片式账簿(cardbook)跨期摊提账户(inter-ounts)累计凭证(multiple-recorddocument)联合账簿(compoundbook)明细分类账簿(subsidiaryledger)明细分类账户(ount)盘存账存(ounts)平行登记(parallelrecording)全面清查(completecheck)日记总账(combinodjournalandledger)日记总账核算形式(bookkeepingprocedureusingsummarizedjournal)三式记账法(triple-entrybookkeeping)实账户(ounts)试算表(trialbalance)试算平衡(trialbalancing)收付记账法(receipts-paymentbookkeeping)收款凭证(receiptvoucher)损益表账户(ounts)通用记账凭证(generalpurposevoucher)通用日记账核算形式(bookkeepingprocedureusinggeneraljournal)外来原始凭证(sourcedocumentfromoutside)现金日记账(cashjournal)虚账户(ounts)汇总原始凭证(cumulativesourcedocument)汇总记账凭证核算形式(bookkeepingprocedureusingsummaryovchers)工作底稿(workingpaper)复式记账凭证(ounttitlesvoucher)复式记账法(Doubleentrybookkeeping)复合分录(compoundentry)划线更正法(correctionbydrawingastraightling)汇总原始凭证(cumulativesourcedocument)会计凭证(accountingdocuments)会计科目表(ounts)会计科目(accounttitle)红字更正法(correctionbyusingredink)会计核算形式(bookkeepingprocedures)过账(posting)会计分录(accountingentry)会计循环(accountingcycle)会计账簿(ounts)活页式账簿(loose-leafbook)集合分配账户(ounts)计价对比账户(ounts)记账方法(bookkeepingmethods)记账规则(recordingrules)记账凭证(voucher)记账凭证核算形式(Bookkeepingprocedureusingvouchers)记账凭证汇总表核算形式(ountsummary)简单分录(simpleentry)结算账户(ounts)[编辑]中级会计中级会计会计术语名称英文名称期间费用PeriodExpense收入的确认recognitionofrevenue公司债券发行价格corporatebondissuingprice固定资产折旧depreciationoffixedassets可转换债券convertiblebonds公司债券利息摊销加速折旧法accelerateddepreciationmethods营业外收支净额netnon-eandexpenditure公司债券利率interestrateondebenture应收账款出借ountsreceivable无担保债券debenturebonds后进先出法last-in,first-out,LIFO其他货币资金aryassets应付票据贴现discountonnotespayable先进先出去first-in,first-out缩写FIFO在发建工程constructionsinprocess固定资产更换与固定资产改良improvementsandreplacementsoffixedassets实地盘存制periodicinventorysystem收益总括观点all-e损益表法estatementapproach可变现净值法netrealizablevalue应付福利费Accruedwelfarism基本业务利润固定资产扩建additionsoffixedassets债券赎回应交折基金【旧】应收账款出售ountsreceivable或有负债contingentliability销货退回与折让salesreturnsandallowances零售价格法retailmethod现金折扣cashdiscount特定履行法其他业务利润公司债券bondspayable销售法salemethod应付票据notespayable认股权stockrights固定资产修理repairsandmaintenanceoffixedassets有担保债券mortgagebonds销售费用sellingexpenses应付股利dividendspayable基本生产【旧】应收票据notesreceivable无形资产intangibleassets收款法collectionmethod所得税etax流动负债currentliabilities生产法productionmethod计划成本核算废弃和生置法retirementandreplacementmethod盘存法inventorymethod流动资产currentassets购货折扣purchasesdiscounts商誉goodwill应收账款accountsreceivable投资收益e营业利润e预提费用股本capitalstock企业管理费【旧】公司债券偿还redemptionofbonds坏账baddebts固定资产重估价revaluationsoffixedassets银行存款cashinbank固定资产fixedassets利润总额利润分配profitdistribution应计费用accruedexpense商标权trademarksandtradenames全部履行法净利润e应付利润profitpayable未分配利润Undistributedprofits收益债券ebonds货币资金Cashandcashequivalents利息资本化capitalizationofinterests法定公益金Statutorywelfarereserve工程物资engineermaterial预付账款advancetosupplier其他应收款otherreceivables现金cash预收账款AdvanceReceivedfromCustomers公司债券发行corporatebondfloatation应付工资wagespayable实收资本paid-incapital盈余公积surplusreserves管理费用ManagementFee/ManagementFees土地使用权股利dividend应交税金taxespayable流动资金负商誉negativegoodwill费用的确认recognitionofexpense短期投资temporaryinvestment短期借款Short-termBorrowing递延资产deferredcharges低值易耗品Low-valueconsumptiongoods/Lowvalueconsumbles当期经营观点e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effectsofinventoryerrors折旧[旧]depreciation折旧方法depreciationmethod折旧率depreciationrate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housingfund重置成本法replacementcosting专项物资[旧]专项资产【旧】专有技术know-how专营权franchises资本公积capitalreserves资产负债表法资金占用和资金来源[旧]自然资源naturalresources存货inventory车间经费【旧】偿债基金sinkingfund长期应付款long-termpayables长期投资long-terminvestments长期借款long-termloans长期负债long-termliabilityoflong-termdebt财务费用financingexpenses拨定留存收益appropriatedretainedearnings标准成本法standardcosting变动成本法variablecosting比例履行法包装物Wrappage版权copyrights[编辑]高级会计[编辑]成本会计高级会计会计术语名称英文名称独立董事independentdirector市场附加值MarketValueAdded,MVA投资中心InvestmentCenter利润中心ProfitCenter酌量性费用中心DiscretionaryExpenseCenters收入中心revenuecenter合并前利润e现金分配计划cashdistributionplan安全付款表safepaymentsschedule合并每股收益consolidatedEPS期货交易市场marketoffuturestransaction期货交易futurestransaction举债经营融资租赁leveragedlease金融工具financialinstruments企业集团businessqroup年度报告annualreport内部往来transactionsbetweenhomeofficeandbranches合伙企业partnershipenterprise合并资产负债表consolidatedbalancesheet合并主体的所得税会计(美)etaxesofconsolidatedentities合并现金流量表consolidatedstatementofcashflow合并价差cost-bookvaluedifferentials合并会计报表consolidatedfinancialstatements购买法purchasemethed企业整体价值thevalueofanenterpriseasawhole权益结合法poolingofinterestmethod期内所得税分摊(美)intraperiodtaxallocation期末存货的未实现损益unrealizedprofitinendinginventory公司间的长期资产业务panytransactionsinlong-termassets名义货币保全maintainingcapitalinunitsofmoney基金论thefundtheory功能性货币(美)functionalcurrency汇兑损益exchangegainsorlosses合并财务状况变动表consolidatedstatementofchangesinfinancialpoition换算损益translationgainsorlosses举债经营收购(美)Leveragedbuyouts,简称LBC母公司持股比例变动changeinownershippercentageheldbyparent交互分配法(美)reciprocalallocationapproach