会计术语英汉对照表
会计术语名称 | 英文名称 |
加速折旧法 | accelerated depreciation methods |
承兑市场 | acceptance market |
账户 | account |
流转会计 | account for circulating tax |
账户编号 | Account number |
会计科目 | account title |
会计学 | accounting |
会计 | accounting |
会计假设 | accounting assumption |
会计控制 | accounting control |
会计循环 | accounting cycle |
会计决策 | accounting decision making |
会计机构 | accounting department |
会计凭证 | accounting documents |
会计要素 | accounting elements |
会计主体 | accounting entity |
会计分录 | accounting entry |
会计环境 | accounting environment |
会计等式 | accounting equation |
分支机构会计 | accounting for branch |
企业合并会计 | accounting for business combination |
会计预测 | accounting for casting |
合并主体的所得税会计美 | accounting for income taxes of consolidated entities |
承租人会计 | accounting for leases-leasee |
出租人会计 | accounting for leases-lessor |
退休金会计美 | accounting for pension plan |
物价变动会计 | accounting for price changes |
会计利润 | accounting income |
会计信息 | accounting information |
会计计量 | accounting measurement |
会计对象 | accounting object |
会计目标 | accounting objective |
农业会计 | accounting of agricultural enterprises |
民航运输企业会计 | accounting of civil aviation transportation enterprises |
商品流通企业会计 | accounting of commercial enterprises |
交通运输企业会计 | accounting of communication and transportation enterprises |
施工企业会计 | accounting of construction enterprises |
建设单位会计 | accounting of construction units |
外商投资企业会计 | accounting of enterprises with foreign investment |
金融企业会计 | accounting of financial institutions |
高新技术企业会计 | accounting of high technology enterprises |
工业会计 | accounting of industrial enterprises |
保险企业会计 | accounting of insurance companies |
邮电通信企业会计 | accounting of post and telecommunication enterprises |
铁路运输企业会计 | accounting of rail way transportation enterprises |
房地产开发企业会计 | accounting of real estate enterprises |
股份制企业会计 | accounting of stock companies |
旅游、饮食服务企业会计 | accounting of tourism and service |
会计分期 | accounting periods |
会计人员 | accounting personnel |
会计职业道德 | accounting professional ethics |
会计确认 | accounting recognition |
会计记录 | accounting records |
会计研究 | accounting research |
会计学科体系 | accounting science system |
会计准则 | accounting standards |
会计报表 | accounting statements |
会计监督 | accounting supervision |
会计理论 | accounting theory |
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 |
资金运用账户 | accounts of applications of funds |
资金来源账户 | accounts of sources of funds |
应收账款 | accounts receivable |
权责发生制原则 | accrual basis |
应计费用 | accrued expense |
应付福利费 | Accrued welfares |
控股合并 | acquisition of majority interest |
精算报告 | actuaries' report |
固定资产扩建 | additions of fixed assets |
附加账户 | adjunct accounts |
调整分录 | adjusting journal entry |
调整账户 | adjustment accounts |
账项调整 | adjustment of account |
新合伙人入伙 | admission of a new partner |
预收账款 | Advance Received from Customers |
预付账款 | advance to supplier |
收益总括观点 | all-inclusive concept of income |
通用报表 | all-purpose financial statements |
年度报告 | annual report |
拨定留存收益 | appropriated retained earnings |
艺术论 | art perspective |
资产负债法 | asset/liability method |
资产 | assets |
应收账款出借 | assignment of accounts receivable |
合伙权益的转让美 | assignment of partnership interest |
附属公司 | associated company |
坏账 | bad debts |
资产负债账户 | balance sheet accounts |
破产清算 | bankruptcy liquidation |
公司债券 | bonds payable |
红利法 | bonus procedure |
会计账簿 | Book of accounts |
序时账簿 | book of chronological entry |
簿记 | bookkeeping |
记账方法 | bookkeeping methods |
记账凭证汇总表核算形式 | bookkeeping procedure using categorized account summary |
多栏式日记账核算形式 | bookkeeping procedure using columnar journal |
通用日记账核算形式 | bookkeeping procedure using general journal |
日记总账核算形式 | bookkeeping procedure using summarized journal |
汇总记账凭证核算形式 | bookkeeping procedure using summary vouchers |
会计核算形式 | bookkeeping procedures |
订本式账簿 | bound book |
分支机构 | branch |
企业会计 | business accounting |
企业合并 | business combination |
企业财务 | business finance |
企业集团 | business group |
营业税 | business tax |
买入汇率 | buying rate |
资本资产定价模型 | capital asset pricing model |
资本因素 | capital factor |
资本保全 | capital maintenance |
资本市场 | capital market |
资本公积 | capital reserves |
股本 | capital stock |
利息资本化 | capitalization of interests |
资本化价值 | capitalized value |
卡片式账簿 | card book |
现金 | cash |
货币资金 | Cash and cash equivalents |
现金折扣 | cash discount |
现金分配计划 | cash distribution plan |
银行存款 | cash in bank |
现金日记账 | cash journal |
财务总监 | CFO |
子公司权益变动 | change in ownership of a subsidiary |
母公司持股比例变动 | change in ownership percentage held by parent |
会计科目表 | chart of accounts |
对账 | checking |
集合分配账户 | clearing accounts |
结账 | closing account |
结账分录 | closing entry |
收款法 | collection method |
汇总报表 | combination statements |
合并会计报表 | combined financial statements |
日记总账 | combined journal and ledger |
债权人会议 | committee representation |
公司 | company |
股份有限公司 | company limited by shares |
有限责任公司 | company of limited liability |
无限责任公司 | company of unlimited liability |
可比性原则 | comparability |
全面清查 | complete check |
复杂权益法 | complex equity method |
联合账簿 | compound book |
复合分录 | compound entry |
全面分摊法 | comprehensive allocation |
混合合并 | conglomeration |
商品寄销 | consignment |
一致性原则 | consistency |
合并资产负债表 | consolidated balance sheet |
合并每股收益 | consolidated EPS |
合并会计报表 | consolidated financial statements |
合并报表 | consolidated financial statements |
合并损益表 | consolidated income statement |
合并现金流量表 | consolidated statement of cash flow |
合并财务状况变动表 | consolidated statement of changes in financial position |
创立合并 | consolidation |
币值稳定假设 | constant-dollar assumption |
在发建工程 | constructions in process |
推定赎回损益 | constructive gains and losses on bonds |
推定赎回 | constructive retirement |
消费税 | consumer tax |
当代理论 | contemporary theory |
或有负债 | contingent liability |
可转换债券 | convertible bonds |
版权 | copyrights |
公司债券发行 | corporate bond floatation |
公司债券发行价格 | corporate bond issuing price |
划线更正法 | correction by drawing a straight ling |
补充登记法 | correction by extra recording |
红字更正法 | correction by using red ink |
对应账户 | corresponding accounts |
成本法 | cost method |
房地产成本 | cost of real estate |
成本回收法 | cost recovery method |
成本报表 | cost statement |
合并价差 | cost-book value differentials |
成本计算账户 | costing accounts |
横向销售 | crosswise sale |
汇总原始凭证 | cumulative source document |
汇总原始凭证 | cumulative source document |
流动资产 | current assets |
现行成本 | current cost |
现行成本会计 | current cost accounting |
现行成本/稳值货币会计 | current cost/general purchasing power accounting |
流动负债 | current liabilities |
当期经营观点 | current operating concept of income |
流动非流动性法 | current/noncurrent method |
无担保债券 | debenture bonds |
借贷记账法 | debit-credit bookkeeping |
账户对应关系 | debit-credit relationship |
债务重整 | debt restructurings |
递延资产 | deferred charges |
递延法 | deferred method |
银行存款日记账 | deposit journal |
保证金法 | deposit method |
折旧[旧] | depreciation |
折旧方法 | depreciation method |
固定资产折旧 | depreciation of fixed assets |
折旧率 | depreciation rate |
衍生金融工具 | derivative financial instruments |
直接融资租赁 | direct financing lease |
直接控股 | direct holdings |
直接标价法 | direct quotation |
贴水 | discount |
贴现市场 | discount market |
应付票据贴现 | discount on notes payable |
酌量性费用中心 | Discretionary Expense Centers |
股利 | dividend |
负权人偿金 | dividend |
应付股利 | dividends payable |
复式记账法 | Double entry bookkeeping |
向下销售 | downstream sale |
经济利润 | economic income |
存货销售的影响 | effects of inventory errors |
财务报表要素 | elements of financial statements |
工程物资 | engineer material |
实体理论 | entity theory |
权益法 | equity method |
权益理论 | equity theory |
汇兑损益 | exchange gains or losses |
汇率 | exchange rate |
费用 | expense |
合并费用 | expenses related to combinations |
对外报表 | external statements |
公允价值 | fair value |
反馈价值 | feedback value |
财产信托会计美 | fiduciary accounting |
会计核算 | financial accounting |
财务会计 | financial accounting |
财务会计概念框架 | financial accounting conceptual framework |
财务会计原则 | financial accounting principles |
财务活动 | financial activities |
财务分析 | financial analysis |
财务控制 | financial control |
财务决策 | financial decision |
财务预测 | financial forecast |
金融期货交易 | financial futures transaction |
金融工具 | financial instruments |
财务管理 | financial management |
财务管理环境 | financial management environment |
财务管理目标 | financial management objectives |
金融市场 | financial market |
财务计划 | financial planning |
财务政策 | financial policy |
财务制度 | financial regulations |
财务报告 | financial report |
财务报表 | financial statements |
财务监督 | financial supervision |
财务费用 | financing expenses |
融资租赁 | financing lease |
先进先出去 | first-in,first-out缩写FIFO |
固定资产 | fixed assets |
固定汇率 | fixed rate |
浮动汇率 | floating rate |
预测价值 | forecast value |
外币 | foreign currency |
外币资产风险 | foreign currency assets risk |
外币承诺 | foreign currency commitment |
外币兑换风险 | foreign currency exchange risk |
外币持有风险 | foreign currency holding risk |
外币投资风险 | foreign currency investment risk |
外币负债风险 | foreign currency liability risk |
外币会计报表 | foreign currency statements |
外币业务 | foreign currency transaction |
外币折算风险 | foreign currency translation risk |
外汇 | foreign exchange |
外汇期货交易 | foreign exchange futures transaction |
外汇市场 | foreign exchange market |
企业组织形式 | forms of enterprise organization |
远期汇率 | forward rate |
专营权 | franchises |
完全应计法 | full accrual method |
完全合并 | full consolidation |
功能性货币美 | functional currency |
会计职能 | functions of accounting |
资金 | funds |
资金运动 | funds movement |
期货市场 | future market |
期货合约 | futures contract |
商品期货交易 | futures for commodity |
期货交易 | futures transaction |
总分类账户 | general account |
综合变动 | general change |
总分类账簿 | general ledger |
物价总指数 | general price index |
一般物价水平会计 | general price level accounting |
通用记账凭证 | general purpose voucher |
公认会计原则 | generally accepted accounting principle,GAAP |
持续经营 | going concern |
黄金市场 | gold market |
商誉 | goodwill |
商誉法 | goodwill procedure |
政府及非营利组织会计 | governmental and non-profit organization accounting |
外币套期保值 | hedge |
原始成本 | historical cost |
控投公司 | holding company |
持有/产损益 | holding gains losses |
共同费用分配 | home office-branch expense allocation |
横向合并 | horizontal integration |
住房基金 | housing fund |
固定资产更换与固定资产改良 | improvements and replacements of fixed assets |
收益债券 | income bonds |
损益表账户 | income statement accounts |
损益表法 | Income statement approach |
所得税 | income tax |
所得税会计 | income tax accounting |
增减记账法 | increase-decrease bookkeeping |
独立董事 | independent director |
间接控股 | indirect holding |
间接标价法 | indirect quotation |
个别报表 | individual statements |
信息系统论 | information system perspective |
无偿债能力 | insolvency |
分次清算 | installment liquidation |
分期收款销货 | installment sales |
无形资产 | intangible assets |
公司间的长期资产业务 | intercompany transactions in long-term assets |
利率期货交易 | interest rate futures transaction |
公司债券利率 | interest rate on debenture |
中期报告 | interim reporting |
自制原始凭证 | internal source document |
对内报表 | internal statements |
跨期摊提账户 | inter-period allocation accounts |
所得税的跨期分摊 | inter-period tax allocation |
存货 | inventory |
盘存账存 | inventory accounts |
盘存法 | inventory method |
存货转让价格 | inventory transfer price |
投资中心 | Investment Center |
投资收益 | investment income |
专有技术 | know-how |
后进先出法 | last-in,first-out,LIFO |
租赁 | leases |
分类账簿 | ledger |
拆借市场 | lending market |
举债经营收购美 | Leveraged buyouts,简称LBC |
举债经营融资租赁 | leveraged lease |
负债 | liability |
股份两合公司 | limited partnership |
上市公告书 | listed company statement |
长期投资 | long-term investments |
长期负债 | long-term liability of long-term debt |
长期借款 | long-term loans |
长期应付款 | long-term payables |
活页式账簿 | loose-leaf book |
低值易耗品 | Low-value consumption goods/Low value consumables |
一次总付清算 | lump-sum partnership liquidation |
宏观会计 | macro-accounting |
生产能力保全 | maintaining capital in terms of productive capacity |
一般购买力保全 | maintaining capital in units of general purchasing power |
名义货币保全 | maintaining capital in units of money |
管理会计 | management accounting |
管理活动论 | management activities perspective |
管理费用 | Management Fee/Management Fees |
管理工具论 | management tool perspective |
期货交易市场 | market of futures transaction |
配比原则 | matching |
计价对比账户 | matching accounts |
重要性原则 | materiality |
管理层收购 | MBO |
计量属性 | measurement attributes |
吸收合并 | merger |
微观会计 | micro-accounting |
中间汇率 | middle rate |
最低退休金负债美 | minimum liability |
少数股东损益 | minority interest income |
少数股东权益 | minority stockholder’s interest |
货币项 | monetary items |
货币计量 | monetary measurement |
货币非货币法 | monetary/no monetary |
货币市场 | money market |
有担保债券 | mortgage bonds |
复式记账凭证 | multiple account titles voucher |
累计凭证 | multiple-record document |
多种汇率法 | multiply exchange rate |
相互持股 | mutual holdings |
自然资源 | natural resources |
会计本质 | nature of accounting |
负商誉 | negative goodwill |
可转让定期存单市场 | negotiable Market |
凈利润 | net income |
对境外实体的凈投资 | net investment in foreign entities |
营业外收支凈额 | net non-operating income and expenditure |
退休金成本凈额美 | net periodic pension cost |
可变现凈值 | net realizable |
可变现凈值法 | net realizable value |
虚账户 | nominal accounts |
非货币性项目 | nonmonetary items |
不定期清查 | non-periodic checking method |
应付票据 | notes payable |
应收票据 | notes receivable |
客观性原则 | objectivity |
财务管理对象 | objects of financial management |
表外账户 | off-balance sheet accounts |
表融资 | off-balance-sheet financing |
平仓盈亏 | offset gain and loss |
单行合并美 | one-line consolidation |
一笔交易观 | one-transaction opinion |
营业利润 | operating income |
经营租赁 | operating lease |
营业亏损抵免 | operating loss carrybacks and carry forwards |
期权市场 | option market |
期权 | options |
财务管理组织 | organization of financial management |
外币分账法 | original-currency method |
其他货币资金 | Other monetary assets |
其他应收款 | other receivables |
店头市场 | over-the -counter-market |
所有者权益 | owners equity |
所有者权益 | owners equity |
实收资本 | paid-in capital |
平行登记 | parallel recording |
母公司 | parent company |
部分分摊法 | partial allocation |
局部清查 | partial check |
合伙企业 | partnership enterprise |
合伙清算 | partnership liquidation |
专利权 | patents |
支出 | payment |
付款凭证 | payment voucher |
退休金给付义务美 | pension benefit obligations |
退休金 | pension plan |
退休基金资产美 | pension plan assets |
期间费用 | Period Expense |
定期清查 | Periodic checking method |
定期盘存制 | periodic inventory system |
实地盘存制 | periodic inventory system |
永久性差异 | permanent difference |
永续盘存制 | perpetual inventory system |
个人财务报表美 | personal financial statements |
个人所得税 | personal income tax |
财产清查 | physical inventory |
权益结合法 | pooling of interest method |
持仓盈亏 | position gain and loss |
过账 | posting |
合并前股利 | pre-acquisition dividends |
合并前利润 | pre-acquisition income |
升水 | premium |
物价变动 | price changes |
物价指数 | price index |
修正性惯例 | principle of exceptions |
历史成本原则 | principle of historical cost |
生产法 | production method |
利润中心 | Profit Center |
利润分配 | profit distribution |
应付利润 | profit payable |
财产税 | property tax |
比例合并美 | proportionate consolidation |
招股说明书 | prospectus |
备抵账户 | provision accounts |
备抵附加账户 | provision and adjunct accounts |
谨慎性原则 | prudence |
公共会计 | public accounting |
购买法 | purchase method |
购货折扣 | purchases discounts |
购买力损益 | purchasing power gains or looses |
下推会计美 | push-down accounting |
准改组美 | quasi-reorganization |
实账户 | real accounts |
房地产 | real estate |
房地产收入 | real estate revenue |
实现原则 | realization principle |
收款凭证 | receipt voucher |
收付记账法 | receipts-payment bookkeeping |
以外币表示的应收款项或应付款项 | receivables for payables denominated in foreign currency |
交互分配法美 | reciprocal allocation approach |
费用的确认 | recognition of expense |
收入的确认 | recognition of revenue |
相对账户调节 | reconciliation of home office and branch accounts |
账面汇率 | recorded rate |
记账本位币 | recording currency |
记账本位币 | recording currency |
记账汇率 | recording rate |
记账规则 | recording rules |
外币统账法 | recording-currency method |
公司债券偿还 | redemption of bonds |
相关性原则 | relevance |
先调整后折算法 | remeasurement-translation method |
租金 | rents |
改组 | reorganization |
改组计划美 | reorganization plan |
固定资产修理 | repairs and maintenance of fixed assets |
重置成本 | replacement cost |
重置成本法 | replacement costing |
资源税 | resources tax |
零售价格法 | retail method |
废弃和生置法 | retirement and replacement method |
原合伙人退伙 | retirement of initial partner |
固定资产重估价 | revaluations of fixed assets |
收入中心 | revenue center |
转回分录 | reversing entry |
安全付款表 | safe payments schedule |
销售法 | sale method |
应收账款出售 | sale or factoring of accounts receivable |
售后回租 | sale-leaseback |
销售代理处 | sales agency |
销货退回与折让 | sales returns and allowances |
销售式融资租赁 | sales-type financing lease |
从属账户 | Secondary accounts |
证券市场 | securities market |
一级市场 | security primary market |
二级市场 | security secondary market |
分部报告 | segmental reporting |
销售费用 | selling expenses |
卖出汇率 | selling rate |
劳务因素 | service factor |
结算账户 | settlement accounts |
短期借款 | Short-term Borrowing |
简单分录 | simple entry |
简单权益法 | simple equity method |
单式记账凭证 | single account title voucher |
单一汇率法 | single method |
单式记账法 | single-entry bookkeeping |
一次凭证 | single-record document |
偿债基金 | sinking fund |
独资企业 | sole proprietorship |
原始凭证 | source document |
外来原始凭证 | source document from outside |
专用报表 | special purpose financial statements |
专用记账凭证 | special-purpose voucher |
特定变动 | specific change |
特定物价指数 | specific price index |
投机 | speculation |
印花税 | stamp tax |
标准成本法 | standard costing |
法定公益金 | Statutory welfare reserve |
证券交易所 | stock exchange |
股票指数期货 | stock index futures |
认股权 | stock rights |
直线法 | straight-line |
转租赁 | subleases |
明细分类账户 | subsidiary account |
子公司 | subsidiary company |
明细分类账簿 | subsidiary ledger |
实质重于形式 | substance over form |
盈余公积 | surplus reserves |
暂记账户 | suspense accounts |
会计任务 | targets of accounting activities |
关税 | tariff |
税务会计 | tax accounting |
纳税影响法 | tax effect method |
应交税金 | taxes payable |
应付税款法 | taxes payable method |
时态法 | temporal method |
暂时性差异 | temporary difference |
短期投资 | temporary investment |
财务管理内容 | the content of financial management |
财务管理环节 | the cycle of financial management |
企业论 | the enterprise theory |
实体论 | the entity theory |
财务管理职能 | the functions of financial management |
基金论 | the fund theory |
财务管理原则 | the principle of financial management |
业主权论 | the proprietorship theory |
剩余权益论 | the residual equity theory |
企业整体价值 | the value of an enterprise as a whole |
会计理论结构 | theoretical structure of accounting |
及时性原则 | timeliness |
时间性差异 | timing difference |
商标权 | trademarks and trade names |
内部往来 | transactions between home office and branches |
转账凭证 | transfer voucher |
换算损益 | translation gains or losses |
外币会计报表折算 | translation of foreign currency statements |
先折算后调整法 | translation-remeasurement method |
库藏股法美 | treasury stock approach |
电子表格 | trial balance |
试算平衡 | trial balancing |
三式记账法 | triple-entry bookkeeping |
真实与公允 | true and fair view |
受托人美 | trustee |
破产受托人清算组会计 | trustee accounting |
两笔交易观 | two-transaction opinion |
不合并子公司 | unconsolidated subsidiaries |
未分配利润 | Undistributed profits |
一般购买力单位 | units of general purchasing power |
订量单位 | units of measurement |
名义货币单位 | units of nominal currency |
期末存货的未实现损益 | unrealized profit in ending inventory |
向上销售 | upstream sale |
增值表 | value added statement |
变动成本法 | variable costing |
纵向合并 | Vertical integration |
记账凭证 | voucher |
应付工资 | wages payable |
工作底稿 | working paper |
包装物 | Wrap page |
最新优惠
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* 一蚊开公司 — 香港人创业 只须一蚊(不包括政府收费用)。
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* 小企会计税务服务套餐 每年低至$3000
* 基本公司秘书套餐 每年只需HK$499
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* 服务式办公室每月只需HK$6,000
* 虚拟办公室服务每月只需HK$63
* 廉价!超平现成公司 $3499 (包政府费)创业人仕 $2999 (包政府费)
* 一小时开公司优惠 只需HK$8999 (包政府费)
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* 商务e线优惠促销价HK$150/月(包括独立香港电话号码一个)。
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