中英文对照术语表.docx
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中英文对照术语表.docx
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中英文对照术语表
中英文对照术语表
AAbsorptioncosting(完全成本法)Accelerateddepreciationmethod(加速折旧法)Account(账户)Accountform(账户式)Accountpayable(应付账款)Accountreceivable(应收账款)Accounting(会计)Accountingcycle(会计循环)Accountingequation(会计恒等式)Accountingperiodconcept(会计期间概念)Accountingsystem(会计系统)Accountspayablesubsidiaryledger(应付账款明细分类账)(应付账款明细分类账)Accountsreceivablesubsidiaryledger(应收账款明细分类账)(应收账款明细分类账)Accountsreceivableturnover(应收账款周转率)Accrualbasis(应计制;权责发生制)Accruals(应计项目)Accruedassets(应计资产)Accruedexpenses(应计费用)Accruedliabilities(应计负债)Accruedrevenues(应计收入)Accumulateddepreciation(累计折旧)Accumulatedothercomprehensiveincome(累计其他全面收益)(累计其他全面收益)Activitybase(driver)(作业基础/动因)Activity-basedcosting(ABC)(作业成本计算法)Adjustedtrialbalance(调整后试算平衡表)Adjustingentries(调整分录)Adjustingprocess(调整过程)Administrativeexpenses(generalexpenses)(管理费用(一般费用))Agingthereceivables(应收账款账龄分析)Allowancemethod(备抵法)Amortization(摊销)Annuity(年金)Assets(资产)Available-for-salesecurities(可供出售证券)Averagecostmethod(平均成本法)Averagerateofreturn(平均回报率)BBalanceoftheaccount(账户余额)Balancesheet(资产负债表)Balancedscorecard(平衡记分卡)Bankreconciliation(银行存款余额调节表)Bond(债券)Bondindenture(债券契约)Bookvalue(账面价值)Bookvalueoftheasset(资产的账面价值)Boot(补价)Bottleneck(瓶颈)Break-evenpoint(盈亏临界点)Budget(预算)Budgetperformancereport(预算业绩报告)Budgetaryslack(预算松弛)Business(企业)Businessentityconcept(企业主体概念)Businessstakeholder(企业利益相关者)Businessstrategy(企业战略)Businesstransaction(经济业务)CCapitalexpenditures(资本性支出)Capitalexpendituresbudget(资本支出预算)Capitalinvestmentanalysis(资本投资分析)Capitalleases(资本性租赁)Capitalrationing(资本分配)Carryingamount(账面金额)Cash(现金)Cashbasis(现金制;收付实现制)Cashbudget(现金预算)Cashdividend(现金股利)Cashequivalents(现金等价物)Cashflowsfromfinancingactivities(筹资活动现金流量)(筹资活动现金流量)Cashflowsfrominvestingactivities(投资活动现金流量)(投资活动现金流量)Cashflowsfromoperatingactivities(经营活动现金流量)(经营活动现金流量)Cashpaybackperiod(现金回收期)Cashpaymentsjournal(现金付款日记账)Cashreceiptsjournal(现金收款日记账)Cashshortandoveraccount(现金余缺账户)Certifiedpublicaccountant(CPA)(注册会计师)Chartofaccounts(会计科目表)Clearingaccount(清理账户)Closingentries(结账分录)Closingprocess(结账程序)Combinationstrategy(混合战略)Commonstock(普通股)Common-sizestatement(通用报表)Component(成分;组成部分)Comprehensiveincome(全面收益)Consolidatedfinancialstatements(合并财务报表)(合并财务报表)Consolidation(创立合并)Continuousbudgeting(滚动预算)Contraaccount(抵减账户)Contractrate(约定利率)Contributionmargin(贡献毛益)Contributionmarginratio(贡献毛益率)Controllableexpenses(可控费用)Controllablevariance(可控差异)Controller(主计长)Controllingaccount(控制账户)Conversioncosts(加工成本)Copyright(版权)Corporation(公司)Cost(成本)Costaccountingsystem(成本会计系统)Costallocation(成本分配)Costbehavior(成本性态)Costcenter(成本中心)Costofgoodssold(产品销售成本)Costofgoodssoldbudget(产品销售成本预算)Costofmerchandisesold(商品销售成本)Costofproductionreport(生产成本报告)Costperequivalentunit(单位约当产量成本)Costpriceapproach(成本价格法)Costvariance(成本差异)Cost-volume-profitanalysis(本-量-利分析)Cost-volume-profitchart(本-量-利图)Creditmemorandum(贷项通知单)Credits(贷记)Cumulativepreferredstock(累积优先股)Currencyexchangerate(货币汇率)Currentassets(流动资产)Currentliabilities(流动负债)Currentratio(流动比率)Currentlyattainablestandards(当前可达标准)DDebitmemorandum(借项通知单)Debits(借记)Decentralization(分权)Declining-balancemethod(余额递减法)Deferredexpenses(递延费用)Deferredrevenues(递延收入)Deficiency(亏损)Deficit(亏损)Definedbenefitplan(固定收益计划)Definedcontributionplan(固定缴款计划)Depletion(折耗)Depreciation(折旧)Depreciationexpense(折旧费用)Differentialanalysis(差异分析)Differentialcost(差异成本)Differentialrevenue(差异收入)Differentialstrategy(差异化战略)Directlaborcost(直接人工成本)Directlaborratevariance(直接人工工资率差异)Directlabortimevariance(直接人工工时差异)Directmaterialscost(直接材料成本)Directmaterialspricevariance(直接材料价格差异)(直接材料价格差异)Directmaterialspurchasesbudget(直接材料采购预算)(直接材料采购预算)Directmaterialsquantityvariance(直接材料数量差异)(直接材料数量差异)Directmethod(直接法)Directwrite-offmethod(直接注销法)Discontinuedoperations(停止经营)Discount(贴现息;折价)Discountrate(贴现率)Dishonorednotereceivable(拒付应收票据)Dividendyield(股利收益率)Division(分部)Doomsdayration(终极流动比率)Double-entryaccounting(复式会计)Drawing(提款)DuPontformula(杜邦公式)EEarningspercommonshare(EPS)(每股收益)Earningspercommonshare(EPS)oncommonstock(普通股每股收益)E-commerce(电子商务)Effectiveinterestratemethod(实际利率法)Effectiverateofinterest(实际利率)Electronicfundstransfer(EFT)(电子资金转账)Elementsofinternalcontrol(内部控制要素)Employeefraud(员工舞弊)Employeesearningsrecord(员工收入记录)Equitymethod(权益法)Equitysecurities(权益证券)Equivalentunitsofproduction(约当产量)Ethics(伦理)Expenses(费用)Extraordinaryitems(非常项目)FFactoryoverheadcost(制造费用)FICAtax(联邦社会保险税)Financialaccounting(财务会计)FinancialAccountingStandardsBoard(FASB)(财务会计准则委员会)Financialstatements(财务报表)Finishedgoodsinventory(完工产品存货)Finishedgoodsledger(完工产品分类账)First-in,first-out(fifo)method(先进先出法)Fiscalyear(会计年度)Fixed(plant)assets(固定资产)Fixedassetimpairment(固定资产减值)Fixedassets(固定资产)Fixedcosts(固定成本)Flexiblebudget(弹性预算)FOB(freeonboard)destination(目的地交货)FOB(freeonboard)shippingpoint(装运地交货)(装运地交货)Freecashflow(自由现金流量)Fringebenefits(额外福利)Futurevalue(未来价值,终值)GGeneraljournal(普通日记账)Generalledger(总分类账)Generallyacceptedaccountingprinciples(GAAP)(公认会计原则)Goalconflict(目标冲突)Goodwill(商誉)Grosspay(工资总额)Grossprofit(毛利)Grossprofitmethod(毛利法)HHeld-to-maturitysecurities(持有至到期证券)High-lowmethod(高低点法)Horizontalanalysis(水平分析)IIdealstandards(理想标准)Incomefromoperations(operatingincome)(营业利润)(营业利润)Incomestatement(损益表)Incomesummary(收益汇总)Indirectmethod(间接法)Inflation(通货膨胀)Initialpublicoffering(IPO)(首次公开招股)Intangibleassets(无形资产)Internalcontrols(内部控制)Internalrateofreturnmethod(内含回报率法)Inventoryshrinkage(存货损耗)Inventoryturnover(存货周转率)Investmentcenter(投资中心)Investmentturnover(投资周转率)Investments(投资)Invoice(发票)JJobcostsheet(分批成本计算单)Jobordercostsystem(分批成本计算法)Journal(日记账)Journalentry(日记账分录)Journalizing(编制分录)Just-in-time(JIT)processing(适时加工制)LLast-in,first-out(lifo)method(后进先出法)Ledger(分类账)Leverage(杠杆收益)Liabilities(负债)Limitedliabilitycorporation(LLC)(有限责任公司)(有限责任公司)Liquidation(清算)Long-termliabilities(长期负债)Low-coststrategy(低成本战略)Lower-of-cost-or-market(LCM)method(成本与市价孰低法)(成本与市价孰低法)MManagementDiscussionandAnalysis(MDA)(管理层讨论与分析)Managerialaccounting(管理会计)Manufacturingbusiness(制造企业)Manufacturingcells(制造单元)Marginofsafety(安全边际)Marketpriceapproach(市场价格法)Markup(加成)Masterbudget(全面预算)Matchingconcept(配比概念)Materialityconcept(重要性概念)Materialsinventory(材料存货)Materialsledger(材料分类账)Materialsrequisitions(领料单)Maturityvalue(到期值)Merchandiseinventory(商品存货)Merchandisingbusiness(商业企业)Merger(吸收合并)Minorityinterest(少数股权)Mixedcost(混合成本)Multiple-stepincomestatement(多步式损益表)NNaturalbusinessyear(自然营业年度)Negotiatedpriceapproach(协议价格法)Netincome(净利润)Netloss(净亏损)Netpay(工资净额)Netpresentvaluemethod(净现值法)Netrealizablevalue(可变现净值)Nonparticipationpreferredstock(非参与优先股)(非参与优先股)Notereceivable(应收票据)Numberofdayssalesininventory(存货销售周期)(存货销售周期)Numberofdayssalesinreceivables(应收账款周转天数)(应收账款周转天数)Numberoftimesinterestchargesareearned(利息保障倍数)OOperatingleases(经营性租赁)Operatingleverage(经营杠杆)Opportunitycost(机会成本)Othercomprehensiveincome(其他全面收益)Otherexpense(其他费用)Otherincome(其它收入)Outstandingstock(流通在外股票)Overappliedfactoryoverhead(制造费用过度分配)(制造费用过度分配)Ownersequity(所有者权益)PPaid-incapital(实缴资本)Par(面值)Parentcompany(母公司)Partnership(合伙企业)Partnershipagreement(合伙契约)Patents(专利权)Payroll(工资)Payrollregister(工资表)Periodcosts(期间成本)Periodicmethod(定期盘存制)Permanentdifferences(永久性差异)Perpetualmethod(永续盘存制)Pettycashfund(备用金)Physicalinventory(实地盘存)Post-closingtrialbalance(结账后试算平衡表)Posting(过账)Predeterminedfactoryoverheadrate(预定制造费用分配率)(预定制造费用分配率)Preferredstock(优先股)Premium(溢价)Prepaidexpenses(预付费用)Presentvalue(现值)Presentvalueconcept(现值概念)Presentvalueindex(现值指数)Presentvalueofanannuity(年金现值)Price-earnings(P/E)ratio(市盈率)Price-earningsratio(市盈率)Priorperiodadjustments(前期调整)Privateaccounting(内部会计)Proceeds(贴现净额)Process(流程;步骤)Processcostsystem(分步成本计算法)Processmanufacturers(分步制造企业)Productcostconcept(产品成本概念)Productcosts(产品成本)Productionbudget(生产预算)Profitcenter(利润中心)Profitmargin(销售利润率)Profitability(获利能力)Profit-volumechart(利润-产量图)Promissorynote(承兑票据)Property,plant,andequipment(财产、厂房和设备)(财产、厂房和设备)Proprietorship(独资企业)Publicaccounting(公共会计)Purchasemethod(购买法)Purchasereturnorallowance(购货退回或折让)Purchasesdiscounts(购货折扣)Purchasesjournal(采购日记账)QQuickassets(速动资产)Quickratio(速动比率)RRateearnedoncommonstockholdersequity(普通股股东权益收益率)Rateearnedonstockholdersequity(股东权益收益率)(股东权益收益率)Rateearnedontotalassets(总资产收益率)Rateofreturnoninvestment(ROI)(投资回报率)(投资回报率)Ratiooffixedassetstolong-termliabilities(固定资产对长期负债比率)(固定资产对长期负债比率)Ratioofliabilitiestostockholdersequity(负债对股东权益比率)(负债对股东权益比率)Realaccounts(实账户)Realization(变现)Receivables(应收款项)Receivingreport(收货单)Relevantrange(相关范围)Reportform(报告式)Residualincome(剩余收益)Residualvalue(残值)Responsibilityaccounting(责任会计)Responsibilitycenter(责任中心)Restrictions(限制)Restructuringcharge(重组费用)Retailinventorymethod(零售价格法)Retainedearnings(留存收益)Retainedearningsstatement(留存收益表)Revenueexpenditure(收益性支出)Revenuejournal(收入日记账)Revenuerecognitionconcept(收入确认概念)Revenues(收入)Reversingentry(转回分录)SSales(销售收入)Salesbudget(销售预算)Salesdiscounts(销售折扣)Salesmix(销售组合)Salesreturnsandallowances(销售退回与折让)Sellingexpenses(销售费用)Servicebusiness(服务企业)Servicedepartmentcharges(服务部门费用)Single-stepincomestatement(单步式损益表)Sinkingfund(偿债基金)Slide(滑位)Solvency(偿债能力)Specialjournals(专用日记账)Standardcost(标准成本)Standardcostsystems(标准成本系统)Statedvalue(设定价值)Statementofcashflows(现金流量表)Statementofmembersequity(成员权益报表)Statementofownersequity(所有者权益表)Statementofpartnershipequity(合伙企业权益表)(合伙企业权益表)Statementofpartnershipliquid
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