會計術語英漢對照表


會計術語名稱英文名稱
加速折舊法accelerated   depreciation methods
承兌市場acceptance   market
賬戶account
流轉會計account for   circulating tax
賬戶編號Account number
會計科目account title
會計學accounting
會計accounting
會計假設accounting   assumption
會計控制accounting   control
會計迴圈accounting cycle
會計決策accounting   decision making
會計機構accounting   department
會計憑證accounting   documents
會計要素accounting   elements
會計主體accounting   entity
會計分錄accounting entry
會計環境accounting   environment
會計等式accounting   equation
分支機構會計accounting for   branch
企業合併會計accounting for   business combination
會計預測accounting for casting
合併主體的所得稅會計美accounting for   income taxes of consolidated entities
承租人會計accounting for   leases-leasee
出租人會計accounting for   leases-lessor
退休金會計美accounting for   pension plan
物價變動會計accounting for   price changes
會計利潤accounting   income
會計信息accounting   information
會計計量accounting   measurement
會計對象accounting   object
會計目標accounting   objective
農業會計accounting of agricultural enterprises
民航運輸企業會計accounting of civil aviation   transportation enterprises
商品流通企業會計accounting of commercial enterprises
交通運輸企業會計accounting of communication and   transportation enterprises
施工企業會計accounting of construction enterprises
建設單位會計accounting of   construction units
外商投資企業會計accounting of   enterprises with foreign investment
金融企業會計accounting of financial institutions
高新技術企業會計accounting of   high technology enterprises
工業會計accounting of industrial enterprises
保險企業會計accounting of   insurance companies
郵電通信企業會計accounting of   post and telecommunication enterprises
鐵路運輸企業會計accounting of   rail way transportation enterprises
房地產開發企業會計accounting of real estate enterprises
股份制企業會計accounting of   stock companies
旅游、飲食服務企業會計accounting of   tourism and service
會計分期accounting   periods
會計人員accounting   personnel
會計職業道德accounting   professional ethics
會計確認accounting   recognition
會計記錄accounting   records
會計研究accounting research
會計學科體系accounting science system
會計準則accounting   standards
會計報表accounting   statements
會計監督accounting   supervision
會計理論accounting theory
債權結算賬戶accounts for   settlement of claim
債權債務結算賬戶accounts for   settlement of claim and debt
債務結算賬戶accounts for   settlement of debt
資金運用賬戶accounts of   applications of funds
資金來源賬戶accounts of   sources of funds
應收賬款accounts   receivable
權責發生制原則accrual basis
應計費用accrued expense
應付福利費Accrued welfares
控股合併acquisition of   majority interest
精算報告actuaries'   report
固定資產擴建additions of   fixed assets
附加賬戶adjunct accounts
調整分錄adjusting   journal entry
調整賬戶adjustment   accounts
賬項調整adjustment of   account
新合伙人入伙admission of a new partner
預收賬款Advance Received   from Customers
預付賬款advance to   supplier
收益總括觀點all-inclusive   concept of income
通用報表all-purpose financial statements
年度報告annual report
撥定留存收益appropriated   retained earnings
藝術論art perspective
資產負債法asset/liability   method
資產assets
應收賬款出借assignment of   accounts receivable
合伙權益的轉讓美assignment of   partnership interest
附屬公司associated   company
壞賬bad debts
資產負債賬戶balance sheet   accounts
破產清算bankruptcy   liquidation
公司債券bonds payable
紅利法bonus procedure
會計賬簿Book of accounts
序時賬簿book of   chronological entry
簿記bookkeeping
記賬方法bookkeeping   methods
記賬憑證彙總表核算形式bookkeeping   procedure using categorized account summary
多欄式日記賬核算形式bookkeeping   procedure using columnar journal
通用日記賬核算形式bookkeeping   procedure using general journal
日記總賬核算形式bookkeeping   procedure using summarized journal
彙總記賬憑證核算形式bookkeeping   procedure using summary vouchers
會計核算形式bookkeeping   procedures
訂本式賬簿bound book
分支機構branch
企業會計business   accounting
企業合併business   combination
企業財務business finance
企業集團business group
營業稅business tax
買入匯率buying rate
資本資產定價模型capital asset   pricing model
資本因素capital factor
資本保全capital   maintenance
資本市場capital market
資本公積capital reserves
股本capital stock
利息資本化capitalization   of interests
資本化價值capitalized   value
卡片式賬簿card book
現金cash
貨幣資金Cash and cash   equivalents
現金折扣cash discount
現金分配計劃cash   distribution plan
銀行存款cash in bank
現金日記賬cash journal
財務總監CFO
子公司權益變動change in   ownership of a subsidiary
母公司持股比例變動change in   ownership percentage held by parent
會計科目表chart of accounts
對賬checking
集合分配賬戶clearing   accounts
結賬closing account
結賬分錄closing entry
收款法collection   method
彙總報表combination   statements
合併會計報表combined   financial statements
日記總賬combined journal   and ledger
債權人會議committee   representation
公司company
股份有限公司company limited   by shares
有限責任公司company of   limited liability
無限責任公司company of   unlimited liability
可比性原則comparability
全面清查complete check
複雜權益法complex equity method
聯合賬簿compound book
複合分錄compound entry
全面分攤法comprehensive   allocation
混合合併conglomeration
商品寄銷consignment
一致性原則consistency
合併資產負債表consolidated   balance sheet
合併每股收益consolidated EPS
合併會計報表consolidated   financial statements
合併報表consolidated   financial statements
合併損益表consolidated   income statement
合併現金流量表consolidated   statement of cash flow
合併財務狀況變動表consolidated   statement of changes in financial position
創立合併consolidation
幣值穩定假設constant-dollar   assumption
在發建工程constructions in   process
推定贖回損益constructive   gains and losses on bonds
推定贖回constructive   retirement
消費稅consumer tax
當代理論contemporary   theory
或有負債contingent   liability
可轉換債券convertible   bonds
版權copyrights
公司債券發行corporate bond   floatation
公司債券發行價格corporate bond   issuing price
劃線更正法correction by   drawing a straight ling
補充登記法correction by   extra recording
紅字更正法correction by   using red ink
對應賬戶corresponding accounts
成本法cost method
房地產成本cost of real   estate
成本回收法cost recovery   method
成本報表cost statement
合併價差cost-book value   differentials
成本計算賬戶costing accounts
橫向銷售crosswise sale
彙總原始憑證cumulative   source document
彙總原始憑證cumulative   source document
流動資產current assets
現行成本current cost
現行成本會計current cost   accounting
現行成本/穩值貨幣會計current   cost/general purchasing power accounting
流動負債current   liabilities
當期經營觀點current   operating concept of income
流動非流動性法current/noncurrent   method
無擔保債券debenture bonds
借貸記賬法debit-credit   bookkeeping
賬戶對應關係debit-credit   relationship
債務重整debt   restructurings
遞延資產deferred charges
遞延法deferred method
銀行存款日記賬deposit journal
保證金法deposit method
折舊[舊]depreciation
折舊方法depreciation   method
固定資產折舊depreciation of   fixed assets
折舊率depreciation   rate
衍生金融工具derivative   financial instruments
直接融資租賃direct financing   lease
直接控股direct holdings
直接標價法direct quotation
貼水discount
貼現市場discount market
應付票據貼現discount on   notes payable
酌量性費用中心Discretionary   Expense Centers
股利dividend
負權人償金dividend
應付股利dividends   payable
複式記賬法Double entry   bookkeeping
向下銷售downstream sale
經濟利潤economic income
存貨銷售的影響effects of   inventory errors
財務報表要素elements of   financial statements
工程物資engineer   material
實體理論entity theory
權益法equity method
權益理論equity theory
匯兌損益exchange gains   or losses
匯率exchange rate
費用expense
合併費用expenses related   to combinations
對外報表external   statements
公允價值fair value
反饋價值feedback value
財產信托會計美fiduciary   accounting
會計核算financial   accounting
財務會計financial   accounting
財務會計概念框架financial accounting conceptual   framework
財務會計原則financial   accounting principles
財務活動financial   activities
財務分析financial   analysis
財務控制financial   control
財務決策financial   decision
財務預測financial   forecast
金融期貨交易financial   futures transaction
金融工具financial   instruments
財務管理financial   management
財務管理環境financial management environment
財務管理目標financial   management objectives
金融市場financial market
財務計劃financial   planning
財務政策financial policy
財務制度financial   regulations
財務報告financial report
財務報表financial   statements
財務監督financial   supervision
財務費用financing   expenses
融資租賃financing lease
先進先出去first-in,first-out縮寫FIFO
固定資產fixed assets
固定匯率fixed rate
浮動匯率floating rate
預測價值forecast value
外幣foreign currency
外幣資產風險foreign currency   assets risk
外幣承諾foreign currency   commitment
外幣兌換風險foreign currency   exchange risk
外幣持有風險foreign currency   holding risk
外幣投資風險foreign currency   investment risk
外幣負債風險foreign currency   liability risk
外幣會計報表foreign currency   statements
外幣業務foreign currency   transaction
外幣折算風險foreign currency   translation risk
外匯foreign exchange
外匯期貨交易foreign exchange   futures transaction
外匯市場foreign exchange   market
企業組織形式forms of   enterprise organization
遠期匯率forward rate
專營權franchises
完全應計法full accrual   method
完全合併full   consolidation
功能性貨幣美functional   currency
會計職能functions of   accounting
資金funds
資金運動funds movement
期貨市場future market
期貨合約futures contract
商品期貨交易futures for   commodity
期貨交易futures   transaction
總分類賬戶general account
綜合變動general change
總分類賬簿general ledger
物價總指數general price   index
一般物價水準會計general price level accounting
通用記賬憑證general purpose   voucher
公認會計原則generally   accepted accounting principle,GAAP
持續經營going concern
黃金市場gold market
商譽goodwill
商譽法goodwill   procedure
政府及非營利組織會計governmental and   non-profit organization accounting
外幣套期保值hedge
原始成本historical cost
控投公司holding company
持有/產損益holding gains   losses
共同費用分配home   office-branch expense allocation
橫向合併horizontal   integration
住房基金housing fund
固定資產更換與固定資產改良improvements and   replacements of fixed assets
收益債券income bonds
損益表賬戶income statement   accounts
損益表法Income statement   approach
所得稅income tax
所得稅會計income tax   accounting
增減記賬法increase-decrease   bookkeeping
獨立董事independent   director
間接控股indirect holding
間接標價法indirect   quotation
個別報表individual   statements
信息系統論information   system perspective
無償債能力insolvency
分次清算installment   liquidation
分期收款銷貨installment   sales
無形資產intangible   assets
公司間的長期資產業務intercompany   transactions in long-term assets
利率期貨交易interest rate   futures transaction
公司債券利率interest rate on   debenture
中期報告interim   reporting
自製原始憑證internal source   document
對內報表internal statements
跨期攤提賬戶inter-period   allocation accounts
所得稅的跨期分攤inter-period tax   allocation
存貨inventory
盤存賬存inventory   accounts
盤存法inventory method
存貨轉讓價格inventory transfer price
投資中心Investment   Center
投資收益investment   income
專有技術know-how
後進先出法last-in,first-out,LIFO
租賃leases
分類賬簿ledger
拆借市場lending market
舉債經營收購美Leveraged   buyouts,簡稱LBC
舉債經營融資租賃leveraged lease
負債liability
股份兩合公司limited   partnership
上市公告書listed company   statement
長期投資long-term   investments
長期負債long-term   liability of long-term debt
長期借款long-term loans
長期應付款long-term   payables
活頁式賬簿loose-leaf book
低值易耗品Low-value   consumption goods/Low value consumables
一次總付清算lump-sum   partnership liquidation
巨集觀會計macro-accounting
生產能力保全maintaining   capital in terms of productive capacity
一般購買力保全maintaining   capital in units of general purchasing power
名義貨幣保全maintaining   capital in units of money
管理會計management   accounting
管理活動論management   activities perspective
管理費用Management   Fee/Management Fees
管理工具論management tool   perspective
期貨交易市場market of   futures transaction
配比原則matching
計價對比賬戶matching   accounts
重要性原則materiality
管理層收購MBO
計量屬性measurement   attributes
吸收合併merger
微觀會計micro-accounting
中間匯率middle rate
最低退休金負債美minimum liability
少數股東損益minority   interest income
少數股東權益minority   stockholder’s interest
貨幣項monetary items
貨幣計量monetary   measurement
貨幣非貨幣法monetary/no   monetary
貨幣市場money market
有擔保債券mortgage bonds
複式記賬憑證multiple account   titles voucher
累計憑證multiple-record   document
多種匯率法multiply   exchange rate
相互持股mutual holdings
自然資源natural   resources
會計本質nature of   accounting
負商譽negative   goodwill
可轉讓定期存單市場negotiable   Market
凈利潤net income
對境外實體的凈投資net investment   in foreign entities
營業外收支凈額net   non-operating income and expenditure
退休金成本凈額美net periodic pension cost
可變現凈值net realizable
可變現凈值法net realizable   value
虛賬戶nominal accounts
非貨幣性項目nonmonetary   items
不定期清查non-periodic   checking method
應付票據notes payable
應收票據notes receivable
客觀性原則objectivity
財務管理對象objects of   financial management
表外賬戶off-balance   sheet accounts
表融資off-balance-sheet   financing
平倉盈虧offset gain and   loss
單行合併美one-line   consolidation
一筆交易觀one-transaction   opinion
營業利潤operating income
經營租賃operating lease
營業虧損抵免operating loss   carrybacks and carry forwards
期權市場option market
期權options
財務管理組織organization of   financial management
外幣分賬法original-currency   method
其他貨幣資金Other monetary   assets
其他應收款other   receivables
店頭市場over-the   -counter-market
所有者權益owners equity
所有者權益owners equity
實收資本paid-in capital
平行登記parallel   recording
母公司parent company
部分分攤法partial   allocation
局部清查partial check
合伙企業partnership   enterprise
合伙清算partnership   liquidation
專利權patents
支出payment
付款憑證payment voucher
退休金給付義務美pension benefit obligations
退休金pension plan
退休基金資產美pension plan assets
期間費用Period Expense
定期清查Periodic   checking method
定期盤存制periodic   inventory system
實地盤存制periodic   inventory system
永久性差異permanent   difference
永續盤存制perpetual   inventory system
個人財務報表美personal   financial statements
個人所得稅personal income   tax
財產清查physical   inventory
權益結合法pooling of   interest method
持倉盈虧position gain   and loss
過賬posting
合併前股利pre-acquisition   dividends
合併前利潤pre-acquisition   income
升水premium
物價變動price changes
物價指數price index
修正性慣例principle of exceptions
歷史成本原則principle of   historical cost
生產法production   method
利潤中心Profit Center
利潤分配profit   distribution
應付利潤profit payable
財產稅property tax
比例合併美proportionate   consolidation
招股說明書prospectus
備抵賬戶provision   accounts
備抵附加賬戶provision and   adjunct accounts
謹慎性原則prudence
公共會計public accounting
購買法purchase method
購貨折扣purchases   discounts
購買力損益purchasing power   gains or looses
下推會計美push-down   accounting
準改組美quasi-reorganization
實賬戶real accounts
房地產real estate
房地產收入real estate   revenue
實現原則realization   principle
收款憑證receipt voucher
收付記賬法receipts-payment   bookkeeping
以外幣表示的應收款項或應付款項receivables for   payables denominated in foreign currency
交互分配法美reciprocal   allocation approach
費用的確認recognition of   expense
收入的確認recognition of   revenue
相對賬戶調節reconciliation   of home office and branch accounts
賬面匯率recorded rate
記賬本位幣recording   currency
記賬本位幣recording   currency
記賬匯率recording rate
記賬規則recording rules
外幣統賬法recording-currency   method
公司債券償還redemption of   bonds
相關性原則relevance
先調整後折演算法remeasurement-translation   method
租金rents
改組reorganization
改組計劃美reorganization   plan
固定資產修理repairs and   maintenance of fixed assets
重置成本replacement cost
重置成本法replacement   costing
資源稅resources tax
零售價格法retail method
廢棄和生置法retirement and   replacement method
原合伙人退伙retirement of   initial partner
固定資產重估價revaluations of   fixed assets
收入中心revenue center
轉回分錄reversing entry
安全付款表safe payments   schedule
銷售法sale method
應收賬款出售sale or   factoring of accounts receivable
售後回租sale-leaseback
銷售代理處sales agency
銷貨退回與折讓sales returns   and allowances
銷售式融資租賃sales-type   financing lease
從屬賬戶Secondary   accounts
證券市場securities   market
一級市場security primary   market
二級市場security   secondary market
分部報告segmental   reporting
銷售費用selling expenses
賣出匯率selling rate
勞務因素service factor
結算賬戶settlement   accounts
短期借款Short-term   Borrowing
簡單分錄simple entry
簡單權益法simple equity method
單式記賬憑證single account   title voucher
單一匯率法single method
單式記賬法single-entry   bookkeeping
一次憑證single-record   document
償債基金sinking fund
獨資企業sole   proprietorship
原始憑證source document
外來原始憑證source document   from outside
專用報表special purpose   financial statements
專用記賬憑證special-purpose   voucher
特定變動specific change
特定物價指數specific price   index
投機speculation
印花稅stamp tax
標準成本法standard costing
法定公益金Statutory   welfare reserve
證券交易所stock exchange
股票指數期貨stock index   futures
認股權stock rights
直線法straight-line
轉租賃subleases
明細分類賬戶subsidiary   account
子公司subsidiary   company
明細分類賬簿subsidiary   ledger
實質重於形式substance over   form
盈餘公積surplus reserves
暫記賬戶suspense   accounts
會計任務targets of   accounting activities
關稅tariff
稅務會計tax accounting
納稅影響法tax effect   method
應交稅金taxes payable
應付稅款法taxes payable   method
時態法temporal method
暫時性差異temporary   difference
短期投資temporary   investment
財務管理內容the content of   financial management
財務管理環節the cycle of   financial management
企業論the enterprise   theory
實體論the entity   theory
財務管理職能the functions of   financial management
基金論the fund theory
財務管理原則the principle of   financial management
業主權論the   proprietorship theory
剩餘權益論the residual   equity theory
企業整體價值the value of an   enterprise as a whole
會計理論結構theoretical structure of accounting
及時性原則timeliness
時間性差異timing   difference
商標權trademarks and   trade names
內部往來transactions   between home office and branches
轉賬憑證transfer voucher
換算損益translation   gains or losses
外幣會計報表折算translation of   foreign currency statements
先折算後調整法translation-remeasurement   method
庫藏股法美treasury stock   approach
試算表trial balance
試算平衡trial balancing
三式記賬法triple-entry   bookkeeping
真實與公允true and fair view
受托人美trustee
破產受托人清算組會計trustee   accounting
兩筆交易觀two-transaction   opinion
不合併子公司unconsolidated   subsidiaries
未分配利潤Undistributed   profits
一般購買力單位units of general   purchasing power
訂量單位units of   measurement
名義貨幣單位units of nominal   currency
期末存貨的未實現損益unrealized   profit in ending inventory
向上銷售upstream sale
增值表value added   statement
變動成本法variable costing
縱向合併Vertical   integration
記賬憑證voucher
應付工資wages payable
工作底稿working paper
包裝物Wrap page
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公佈日期: Sun, 25 Jun 2017 19:10:59 -0500
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