会计 术语

1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对账（checking）对应账户（correspondingaccounts）定期清查（Periodiccheckingmethod）定期盘存制（periodicinventorysystem）订本式账簿（boundbook）调整账户（adjustmentaccounts）调整分录（adjustingjournalentry）单式记账凭证（singleaccounttitlevoucher）单式记账法（single-entrybookkeeping）从属账户（Secondaryaccounts）成本计算账户（costingaccounts）财产清查（physicalinventory）簿记（bookkeeping）不定期清查（non-periodiccheckingmethod）补充登记法（correctionbyextrerecording）表外账户（off-balancesheetaccounts）备抵账户（provisionaccounts）备抵附加账户（provisionandadjunctaccounts）备查账簿（memorandvn）序时账簿（bookofchronologicalentry）一次凭证（single-recorddocument）2银行存款日记账（depositjournal）永续盘存制（perpetualinventorysystem）原始凭证（sourcedocument）暂记账户（suspenseaccounts）增减记账法（increase-decreasebookkeeping）债权结算账户（accountsforsettlementofclaim）债权债务结算账户（accountsforsettlementofclaimanddebt）债务结算账户（accountsforsettlementofdebt）账户（account）账户编号（Accountnumber）账户对应关系（debit-creditrelationship）账项调整（adjustmentofaccount）专用记账凭证（special-purposevoucher）转回分录（reversingentry）资金来源账户（accountsofsourcesoffunds）资产负债账户（balancesheetaccounts）转账凭证（transfervoucher）资金运用账户（accountsofapplicationsoffunds）自制原始凭证（internalsourcedocument）总分类账簿（generalledger）总分类账户（generalaccount）附加账户（adjunctaccounts）付款凭证（paymentvoucher）分类账簿（ledger）多栏式日记账核算形式（bookkeepingprocedureusingcolumnarjournal）3结账（closingaccount）结账分录（closingentry）借贷记账法（debit-creditbookkeeping）局部清查（partialcheck）卡片式账簿（cardbook）跨期摊提账户（inter-periodallocationaccounts）累计凭证（multiple-recorddocument）联合账簿（compoundbook）明细分类账簿（subsidiaryledger）明细分类账户（subsidiaryaccount）盘存账存（inventoryaccounts）平行登记（parallelrecording）全面清查（completecheck）日记总账（combinodjournalandledger）日记总账核算形式（bookkeepingprocedureusingsummarizedjournal）三式记账法（triple-entrybookkeeping）实账户（realaccounts）试算表（trialbalance）试算平衡（trialbalancing）收付记账法（receipts-paymentbookkeeping）收款凭证（receiptvoucher）损益表账户（incomestatementaccounts）通用记账凭证（generalpurposevoucher）通用日记账核算形式（bookkeepingprocedureusinggeneraljournal）外来原始凭证（sourcedocumentfromoutside）4现金日记账（cashjournal）虚账户（nominalaccounts）汇总原始凭证（cumulativesourcedocument）汇总记账凭证核算形式（bookkeepingprocedureusingsummaryovchers）工作底稿（workingpaper）复式记账凭证（mvltipleaccounttitlesvoucher）复式记账法（Doubleentrybookkeeping）复合分录（compoundentry）划线更正法（correctionbydrawingastraightling）汇总原始凭证（cumulativesourcedocument）会计凭证（accountingdocuments）会计科目表（chartofaccounts）会计科目（accounttitle）红字更正法（correctionbyusingredink）会计核算形式（bookkeepingprocedures）过账（posting）会计分录（accountingentry）会计循环（accountingcycle）会计账簿（Bookofaccounts）活页式账簿（loose-leafbook）集合分配账户（clearingaccounts）计价对比账户（matchingaccounts）记账方法（bookkeepingmethods）记账规则（recordingrules）记账凭证（voucher）5记账凭证核算形式（Bookkeepingprocedureusingvouchers）记账凭证汇总表核算形式（bookkeepingprocedureusingcategorizedaccountsummary）简单分录（simpleentry）结算账户（settlementaccounts）中级会计中级会计会计术语名称英文名称期间费用PeriodExpense收入的确认recognitionofrevenue公司债券发行价格corporatebondissuingprice固定资产折旧depreciationoffixedassets可转换债券convertiblebonds公司债券利息摊销加速折旧法accelerateddepreciationmethods营业外收支净额netnon-operatingincomeandexpenditure公司债券利率interestrateondebenture应收账款出借assignmentofaccountsreceivable无担保债券debenturebonds后进先出法last-in,first-out,LIFO其他货币资金Othermonetaryassets应付票据贴现discountonnotespayable先进先出去first-in,first-out缩写FIFO在发建工程constructionsinprocess固定资产更换与固定资产改良improvementsandreplacementsoffixedassets实地盘存制periodicinventorysystem6收益总括观点all-inclusiveconceptofincome损益表法Incomestatementapproach可变现净值法netrealizablevalue应付福利费Accruedwelfarism基本业务利润固定资产扩建additionsoffixedassets债券赎回应交折基金旧应收账款出售saleorfactoringofaccountsreceivable或有负债contingentliability销货退回与折让salesreturnsandallowances零售价格法retailmethod现金折扣cashdiscount特定履行法其他业务利润公司债券bondspayable销售法salemethod应付票据notespayable认股权stockrights固定资产修理repairsandmaintenanceoffixedassets有担保债券mortgagebonds销售费用sellingexpenses应付股利dividendspayable基本生产旧应收票据notesreceivable7无形资产intangibleassets收款法collectionmethod所得税incometax流动负债currentliabilities生产法productionmethod计划成本核算废弃和生置法retirementandreplacementmethod盘存法inventorymethod流动资产currentassets购货折扣purchasesdiscounts商誉goodwill应收账款accountsreceivable投资收益investmentincome营业利润operatingincome预提费用股本capitalstock企业管理费旧公司债券偿还redemptionofbonds坏账baddebts固定资产重估价revaluationsoffixedassets银行存款cashinbank固定资产fixedassets利润总额利润分配profitdistribution应计费用accruedexpense8商标权trademarksandtradenames全部履行法净利润netincome应付利润profitpayable未分配利润Undistributedprofits收益债券incomebonds货币资金Cashandcashequivalents利息资本化capitalizationofinterests法定公益金Statutorywelfarereserve工程物资engineermaterial预付账款advancetosupplier其他应收款otherreceivables现金cash预收账款AdvanceReceivedfromCustomers公司债券发行corporatebondfloatation应付工资wagespayable实收资本paid-incapital盈余公积surplusreserves管理费用ManagementFee／ManagementFees土地使用权股利dividend应交税金taxespayable流动资金负商誉negativegoodwill费用的确认recognitionofexpense9短期投资temporaryinvestment短期借款Short-termBorrowing递延资产deferredcharges低值易耗品Low-valueconsumptiongoods/Lowvalueconsumbles当期经营观点currentoperatingconceptofincome待摊费用待核销基建支出旧待处理流动资产损失待处理固定资产损失存货销售的影响effectsofinventoryerrors折旧旧depreciation折旧方法depreciationmethod折旧率depreciationrate支出payment直线法straight-line职工福利基金旧专项拨款旧专利权patents住房基金housingfund重置成本法replacementcosting专项物资旧专项资产旧专有技术know-how专营权franchises资本公积capitalreserves10资产负债表法资金占用和资