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1、会计专业英语词汇Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost account
2、ing 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Ins
3、titute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现
4、金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumpti
5、on 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owners equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders equ
6、ity 股东权益Window dressing 门面粉饰Account 帐政治风险 political risk再开票中心 re-invoicing center现代管理会计专门方法 special methods of modern management accounting现代管理会计 modern management accounting提前与延期支付 Leads and Lags特许权使用管理费 fees and royalties跨国资本成本的计算the cost of capital for foreign investments跨国运转资本会计 multinational wo
7、rking capital management跨国经营企业业绩评价 multinational performance evaluation经济风险管理 managing economic exposure交易风险管理 managing transaction exposure换算风险管理 managing translation exposure 国际投资决策会计 foreign project appraisal国际存货管理 international inventory management股利转移 dividend remittances公司内部贷款 inter-company lo
8、ans冻结资金转移 repatriating blocked funds 冻结资金保值 maintaining the value of blocked funds调整后的净现值 adjusted net present value配比原则 matching 旅游、饮食服务企业会计 accounting of tourism and service施工企业会计 accounting of construction enterprises 民航运输企业会计 accounting of civil aviation transportation enterprises企业会计 business a
9、ccounting 商品流通企业会计 accounting of commercial enterprises权责发生制原则 accrual basis农业会计 accounting of agricultural enterprises实现原则 realization principle历史成本原则 principle of historical cost外商投资企业会计 accounting of enterprises with foreign investment通用报表 all-purpose financial statements 铁路运输企业会计 accounting of r
10、ail way transportation enterprises所有者权益 owners equity实质量于形式 substance over form修正性惯例 principle of exceptions信息系统论 information system perspective相关性原则 relevance 微观会计 micro-accounting 客观性原则 objectivity 可比性原则 comparability谨慎性原则 prudence金融企业会计 accounting of financial institutions 交通运输企业会计 accounting of
11、communication and transportation enterprises建设单位会计 accounting of construction units 记账本位币 recording currency计量属性 measurement attributes 及时性原则 timeliness货币计量 monetary measurement 会计准则 accounting standards会计主体 accounting entity会计职业道德 accounting professional ethics会计职能 functions of accounting会计预测accoun
12、ting forecasting会计要素 accounting elements会计研究 accounting research会计学科体系 accounting science system会计学 accounting会计信息 accounting information 会计任务 targets of accounting activities会计人员 accounting personnel会计确认 accounting recognition会计目标 accounting objective 会计理论结构theoretical structure of accounting会计理论 a
13、ccounting theory会计控制 accounting control 会计决策 accounting decision making会计监督 accounting supervision 会计假设 accounting assumption会计记录 accounting records会计计量 accounting measurement 会计机构 accounting department会计环境 accounting environment;会计核算 financial accounting 会计管理体制 system of accounting administration会计
14、分期 accounting periods会计对象 accounting object 会计等式 accounting equation会计本质 nature of accounting会计报表 accounting statements宏观会计 macro-accounting会计 accounting汇总报表 combination statements划分资本性支出与收益性支出原则 distinguishment between capital expenditure and revenue expenditure 合并报表 consolidated financial statemen
15、ts管理活动论 management activities perspective管理会计 management accounting 管理工具论 management tool perspective 股份制企业会计 accounting of stock companies公认会计原则 generally accepted accounting principle, GAAP公共会计 public accounting工业会计 accounting of industrial enterprises个别报表 individual statements高新技术企业会计 accounting
16、of high technology enterprises负债 liability费用 expense反馈价值 feedback value对外经济合作企业会计 accounting of foreign economic cooperation enter prises对外报表 external statements 对内报表 internal statements一致性原则 consistency 艺术论 art perspective房地产开发企业会计 accounting of real estate enterprises邮电通信企业会计 accounting of post an
17、d telecommunication enterprises预测价值 forecast value 真实与公允 true and fair view 持续经营 going concern成本报表 cost statement 财务会计原则 financial accounting principles 财务会计概念框架 financial accounting conceptual framework财务会计 financial accounting政府及非营利组织会计 governmental and non-profit organization accounting重要性原则 mate
18、riality专用报表 special purpose financial statements资产 assets资金 funds 资金运动 funds movement财务报告 financial report 财务报表要素 elements of financial statements 财务报表 financial statements币值稳定假设 constant-dollar assumption保险企业会计 accounting of insurance companies收入的确认 recognition of revenue公司债券发行价格 corporate bond iss
19、uing price固定资产折旧 depreciation of fixed assets|可转换债券 convertible bonds加速折旧法 accelerated depreciation methods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
20、工程 constructions in process 固定资产更换与改良 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可变现净值法 net realizable value固定资产扩建 additions of fixed assets应收账款出售 sale or factoring of accounts receivable或有负债 contingent liability销货退回与折让 sales re
21、turns and allowances零售价格法 retail method现金折扣 cash discount 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 应收票据 notes receivable 无形资产 intangible assets收款法 collection met
22、hod所得税 income tax流动负债 current liabilities 生产法 production method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股本 capital stock 公司债券偿还 redemption of bonds坏账 bad de
23、bts固定资产重估价 revaluations of fixed assets银行存款 cash in bank固定资产 fixed assets利益分配 profit distribution应计费用 accrued expense商标权 trademarks and trade names 净利润 net income 应付利润 profit payable收益债券 income bonds利息资本化 capitalization of interests预付账款 advance to supplier其他应收款 other receivables 现金 cash公司债券发行 corpor
24、ate bond floatation应付工资 wages payable实收资本 paid-in capital 盈余公积 surplus reserves股利 dividend应交税金 taxes payable负商誉 negative goodwill 费用的确认 recognition of expense短期投资 temporary investment短期借款 short-term loans 递延资产 deferred charges 当期经营观点 current operating concept of income存货销售的影响 effects of inventory er
25、rors折旧方法 depreciation method折旧率 depreciation rate支出 payment直线法 straight-line职工福利基金 welfare fund专利权 patents住房基金 housing fund重置成本法 replacement costing专有技术 know-how专营权 franchises资本公积 capital reserves资产负债表 balance sheet自然资源 natural resources存货 inventory偿债基金 sinking fund 长期应付款 long-term payables 长期投资 lon
26、g-term investments长期借款 long-term loans长期负债 long-term liability of long-term debt财务费用 financing expenses拨定留存收益 appropriated retained earnings 标准成本法 standard costing变动成本法 variable costing版权 copyrights汇总原始凭证 cumulative source document汇总记账凭证核算形式 bookkeeping procedure using summary vouchers工作底稿 working p
27、aper 复式记账凭证 multiple 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 document 会计科目表 chart of accounts会计科目 account title红字更正法 correction by using red ink 会计核算形式 bookkeeping procedures过账
28、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 Bookkeeping procedure using vouchers记账凭证汇总表核算形式 bookkeeping procedure using categorized acco
29、unt summary简单分录 simple entry结算账户 settlement accounts 结账 closing account结账分录 closing entry借贷记账法 debit-credit bookkeeping局部清查 partial check卡片式账簿 card book跨期摊提账户 inter-period allocation accounts累计凭证 multiple-record document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 invento
30、ry accounts 平行登记 parallel recording 全面清查 complete check 日记总账 combined 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 试算平衡 trial balancing 收付记账法 receipts-payment bookkeeping收款凭证 receipt voucher损益表账户 income sta
31、tement 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 documentnbspfrom outside现金日记账 cash journal虚账户 nominal accounts序时账簿 book of chronological entry 一次凭证 single-record document银行存款日记账 deposit journal永续盘存制 perpetual inventory system原始凭证 sourc
32、e 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 number账户对应关系 debit-credit relationships账项调整 adjustment of accountf专用记账凭证 special-pu
33、rpose 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 ledgerD5KxSih.r总分类账户 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
34、核算形式 bookkeeping procedure using columnar journal,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 extra 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 memorandum