会计术语综合论述英文版doc 39页正式版.docx
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会计术语综合论述英文版doc 39页正式版.docx
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会计术语综合论述英文版doc39页正式版
会计术语英汉对照表
初级会计
初级会计
会计术语名称
英文名称
(checking)
(correspondingaccounts)
(Periodiccheckingmethod)
(periodicinventorysystem)
(boundbook)
(adjustmentaccounts)
(adjustingjournalentry)
(singleaccounttitlevoucher)
(single-entrybookkeeping)
(Secondaryaccounts)
(costingaccounts)
(physicalinventory)
(bookkeeping)
(non-periodiccheckingmethod)
(correctionbyextrerecording)
(off-balancesheetaccounts)
(provisionaccounts)
(provisionandadjunctaccounts)
()
(bookofchronologicalentry)
(single-recorddocument)
(depositjournal)
(perpetualinventorysystem)
(sourcedocument)
(suspenseaccounts)
(increase-decreasebookkeeping)
(accountsforsettlementofclaim)
(accountsforsettlementofclaimanddebt)
(accountsforsettlementofdebt)
(account)
(Accountnumber)
(debit-creditrelationship)
(adjustmentofaccount)
(special-purposevoucher)
(reversingentry)
(accountsofsourcesoffunds)
(balancesheetaccounts)
(transfervoucher)
(accountsofapplicationsoffunds)
(internalsourcedocument)
(generalledger)
(generalaccount)
(adjunctaccounts)
(paymentvoucher)
(ledger)
(bookkeepingprocedureusingcolumnarjournal)
(closingaccount)
(closingentry)
(debit-creditbookkeeping)
(partialcheck)
(cardbook)
(inter-periodallocationaccounts)
(multiple-recorddocument)
(compoundbook)
(subsidiaryledger)
(subsidiaryaccount)
(inventoryaccounts)
(parallelrecording)
(completecheck)
(combinodjournalandledger)
(bookkeepingprocedureusingsummarizedjournal)
(triple-entrybookkeeping)
(realaccounts)
()
(trialbalancing)
(receipts-paymentbookkeeping)
(receiptvoucher)
(incomestatementaccounts)
(generalpurposevoucher)
(bookkeepingprocedureusinggeneraljournal)
(sourcedocumentfromoutside)
(cashjournal)
(nominalaccounts)
(cumulativesourcedocument)
(bookkeepingprocedureusingsummaryovchers)
(workingpaper)
(mvltipleaccounttitlesvoucher)
(Doubleentrybookkeeping)
()
(correctionbydrawingastraightling)
(cumulativesourcedocument)
(accountingdocuments)
()
(accounttitle)
(correctionbyusingredink)
(bookkeepingprocedures)
(posting)
(accountingentry)
(accountingcycle)
(Bookofaccounts)
(loose-leafbook)
(clearingaccounts)
(matchingaccounts)
(bookkeepingmethods)
(recordingrules)
(voucher)
(Bookkeepingprocedureusingvouchers)
(bookkeepingprocedureusingcategorizedaccountsummary)
(simpleentry)
(settlementaccounts)
中级会计
中级会计
会计术语名称
英文名称
PeriodExpense
recognitionofrevenue
corporatebondissuingprice
depreciationoffixedassets
convertiblebonds
accelerateddepreciationmethods
netnon-operatingincomeandexpenditure
interestrateondebenture
assignmentofaccountsreceivable
debenturebonds
last-in,first-out,LIFO
Othermonetaryassets
discountonnotespayable
first-in,first-out缩写FIFO
constructionsinprocess
与
improvementsandreplacementsoffixedassets
periodicinventorysystem
all-inclusiveconceptofincome
Incomestatementapproach
netrealizablevalue
Accruedwelfarism
additionsoffixedassets
旧
saleorfactoringofaccountsreceivable
contingentliability
salesreturnsandallowances
retailmethod
cashdiscount
bondspayable
salemethod
notespayable
stockrights
repairsandmaintenanceoffixedassets
mortgagebonds
sellingexpenses
dividendspayable
旧
notesreceivable
intangibleassets
collectionmethod
incometax
currentliabilities
productionmethod
retirementandreplacementmethod
inventorymethod
currentassets
purchasesdiscounts
goodwill
accountsreceivable
investmentincome
operatingincome
capitalstock
旧
redemptionofbonds
baddebts
revaluationsoffixedassets
cashinbank
fixedassets
profitdistribution
accruedexpense
trademarksandtradenames
netincome
profitpayable
Undistributedprofits
incomebonds
Cashandcashequivalents
capitalizationofinterests
Statutorywelfarereserve
engineermaterial
advancetosupplier
otherreceivables
cash
AdvanceReceivedfromCustomers
corporatebondfloatation
wagespayable
paid-incapital
surplusreserves
ManagementFee/ManagementFees
dividend
negativegoodwill
recognitionofexpense
temporaryinvestment
Short-termBorrowing
deferredcharges
Low-valueconsumptiongoods/Lowvalueconsumbles
currentoperatingconceptofincome
旧
effectsofinventoryerrors
旧
depreciation
depreciationmethod
depreciationrate
payment
straight-line
旧
旧
patents
housingfund
replacementcosting
旧
旧
know-how
franchises
capitalreserves
旧
naturalresources
inventory
旧
sinkingfund
long-termpayables
long-terminvestments
long-termliabilityoflong-termdebt
financingexpenses
appropriatedretainedearnings
standardcosting
variablecosting
Wrappage
copyrights
高级会计
高级会计
会计术语名称
英文名称
independentdirector
MarketValueAdded,MVA
InvestmentCenter
ProfitCenter
DiscretionaryExpenseCenters
revenuecenter
preacquisitionincome
cashdistributionplan
safepaymentsschedule
marketoffuturestransaction
futurestransaction
leveragedlease
financialinstruments
businessqroup
annualreport
transactionsbetweenhomeofficeandbranches
partnershipenterprise
consolidatedbalancesheet
(美)
accountingforincometaxesofconsolidatedentities
consolidatedstatementofcashflow
cost-bookvaluedifferentials
consolidatedfinancialstatements
purchasemethed
thevalueofanenterpriseasawhole
poolingofinterestmethod
(美)
intraperiodtaxallocation
unrealizedprofitinendinginventory
intercompanytransactionsinlong-termassets
maintainingcapitalinunitsofmoney
thefundtheory
(美)
functionalcurrency
exchangegainsorlosses
consolidatedstatementofchangesinfinancialpoition
translationgainsorlosses
(美)
Leveragedbuyouts,简称LBC
changeinownershippercentageheldbyparent
(美)
reciprocalallocationapproach
monetaryitems
partnershipliquidation
acquisitionofmajorityinterest
tariff
unitsofnominalcurrency
recordingcurrency
operatinglease
current/noncurrentmethod
economicincome
trusteeaccounting
combinedfinancialstate-ments
equitymethod
homeoffice-branchexpenseallocation
monetary/nomonetary
interestratefutruestransaction
simpleequitymethod
exchangerate
parentcompany
bonusprocedure
(美)
treasurystockapproach
servicefactor
actuaries’report
comprehensiveallocation
expensesrelatedtocombinations
indirectquotation
buyingrate
futruescontract
conglomeration
holdingcompany
stockindexfutrues
crosswisesale
fixedrate
taxeffectmethod
recordingrate
horizontalintegration
preacquisitiondividends
netrealizable
accountingforbusinesscombination
offsetgainandloss
sellingrate
financialfuturestransaction
accountingincome
consolidatedincomestatement
fairvalue
options
indirectholding
two-transactionopinion
bankrupcyliquidation
businesscombination
theenterprisetheory
consignment
equitytheory
financinglease
futruesforcommodity
goodwillprocedure
maintainingcapitalintermsofproductivecapacity
premium
minorityinterestincome
minoritystockholder’sinterest
listedcompanystatment
theresidualequitytheory
temporalmethod
entitytheory
theentitytheory
(美)
trustee
specificchange
incometaxaccounting
interqeriodtaxallocation
taxaccounting
sale-leaseback
personalincometax
(美)
personalfinancialstate-ments
(美)
reorganizationplan
reorganization
complexequitymethod
associatedcompany
dividend
floatingrate
accountingforbranch
constructivegainsandlossesonbonds
constructiveretirement
spculation
discount
specificpriceindex
branch
installmentsales
installmentliquidation
segmentalreporting
realestaterevenue
costofrealsetate
multiplyexchangerate
netinvestmentinforeignentities
unitsofmeasurement
defferedmethod
contemporarytheory
singalmethod
pensionplan
(美)
accountingforpensionplan
(美)
pensionbenefitobligations
(美)
netperiodicpensioncost
(美)
pensionplanassets
accoungforcirculatintax
(美)
assignmentofpartnershipinterest
purchasingpowergainsorloosses
nonmonetaryitems
(美)
one-lineconsolidation
foreignexchange
foreigncurrencystatements
foreigncurencytranslationri
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