會計術(shù)語綜合論述

1、會計術(shù)語英漢對照表初級會計初級會計會計術(shù)語名稱英文名稱(checking)(correspondingaccounts)(Periodiccheckingmethod)(periodicinventorysystem)(boundbook)(adjustmentaccounts)(adjustingjournalentry)(singleaccounttitlevoucher)(single-entrybookkeeping)(Secondaryaccounts)(costingaccounts)(physicalinventory)(bookkeeping)(non-periodicchec

2、kingmethod)(correctionbyextrerecording)(off-balancesheetaccounts)(provisionaccounts)(provisionandadjunctaccounts)(bookofchronologicalentry)(single-recorddocument)(depositjournal)(perpetualinventorysystem)(sourcedocument)(suspenseaccounts)(increase-decreasebookkeeping)(accountsforsettlementofclaim)(a

3、ccountsforsettlementofclaimanddebt)(accountsforsettlementofdebt)(account)(Accountnumber)(debit-creditrelationship)(adjustmentofaccount)(special-purposevoucher)(reversingentry)(accountsofsourcesoffunds)(balancesheetaccounts)(transfervoucher)(accountsofapplicationsoffunds)(internalsourcedocument)(gene

4、ralledger)(generalaccount)(adjunctaccounts)(paymentvoucher)(ledger)(bookkeepingprocedureusingcolumnarjournal)(closingaccount)(closingentry)(debit-creditbookkeeping)(partialcheck)(cardbook)(inter-periodallocationaccounts)(multiple-recorddocument)(compoundbook)(subsidiaryledger)(subsidiaryaccount)(inv

5、entoryaccounts)(parallelrecording)(completecheck)(combinodjournalandledger)(bookkeepingprocedureusingsummarizedjournal)(triple-entrybookkeeping)(realaccounts)0(trialbalancing)(receipts-paymentbookkeeping)(receiptvoucher)(incomestatementaccounts)(generalpurposevoucher)(bookkeepingprocedureusinggenera

6、ljournal)(sourcedocumentfromoutside)(cashjournal)(cumulativesourcedocument)(bookkeepingprocedureusingsummaryovchers)(workingpaper)(mvltipleaccounttitlesvoucher)(Doubleentrybookkeeping)0(correctionbydrawingastraightling)(cumulativesourcedocument)(accountingdocuments)0(accounttitle)(correctionbyusingr

7、edink)(bookkeepingprocedures)(posting)(accountingentry)(accountingcycle)(Bookofaccounts)(loose-leafbook)(clearingaccounts)(matchingaccounts)(bookkeepingmethods)(recordingrules)(voucher)(Bookkeepingprocedureusingvouchers)(bookkeepingprocedureusingcategorizedaccountsummary)(simpleentry)(settlementacco

8、unts).hudong./w/index.php?title=%E4%BC%9A%E8%AE%A1%E6%9C%AF%E8%AF%AD%E8%8B%B1%E6%B1%89%E5%AF%B9%E7%85%A7%E8%A1%A8&action=edit§ion=2中級會計中級會計會計術(shù)語名稱英文名稱PeriodExpenserecognitionofrevenuecorporatebondissuingpricedepreciationoffixedassetsconvertiblebondsaccelerateddepreciationmethodsnetnon-operatingin

9、comeandexpenditureinterestrateondebentureassignmentofaccountsreceivabledebenturebondslast-in,first-out,LIFOOthermonetaryassetsdiscountonnotespayablefirst-in,first-out縮寫FIFOconstructionsinprocess與improvementsandreplacementsoffixedassetsperiodicinventorysystemall-inclusiveconceptofincomeIncomestatemen

10、tapproachnetrealizablevalueAccruedwelfarismadditionsoffixedassets舊saleorfactoringofaccountsreceivablecontingentliabilitysalesreturnsandallowancesretailmethodcashdiscountbondspayablesalemethodnotespayablestockrightsrepairsandmaintenanceoffixedassetsmortgagebondssellingexpensesdividendspayable舊notesre

11、ceivableintangibleassetscollectionmethodincometaxcurrentliabilitiesproductionmethodretirementandreplacementmethodcurrentassetspurchasesdiscountsgoodwillaccountsreceivableinvestmentincomeoperatingincomecapitalstock舊redemptionofbondsbaddebtsrevaluationsoffixedassetscashinbankfixedassetsprofitdistribut

12、ionaccruedexpensetrademarksandtradenamesnetincomeprofitpayableUndistributedprofitsincomebondsCashandcashequivalentscapitalizationofinterestsStatutorywelfarereserveengineermaterialadvancetosupplierotherreceivablescashAdvanceReceivedfromCustomerscorporatebondfloatationwagespayablepaid-incapitalsurplus

13、reservesManagementFee/ManagementFeesdividendnegativegoodwillrecognitionofexpensetemporaryinvestmentShort-termBorrowingdeferredchargesLow-valueconsumptiongoods/Lowvalueconsumblescurrentoperatingconceptofincome舊effectsofinventoryerrors舊depreciationdepreciationmethod舊舊舊舊舊舊depreciationratepaymentstraigh

14、t-linepatentshousingfundreplacementcostingknow-howfranchisescapitalreservesnaturalresourcesinventorysinkingfundlong-termpayableslong-terminvestmentslong-termliabilityoflong-termdebtfinancingexpensesappropriatedretainedearningsstandardcostingvariablecostingWrappagecopyrights.hudong./w/index.php?title

15、=%E4%BC%9A%E8%AE%A1%E6%9C%AF%E8%AF%AD%E8%8B%B1%E6%B1%89%E5%AF%B9%E7%85%A7%E8%A1%A8&action=edit§ion=3高級會計高級會計會計術(shù)語名稱英文名稱independentdirectorMarketValueAdded,MVAInvestmentCenterProfitCenterDiscretionaryExpenseCentersrevenuecenterpreacquisitionincomecashdistributionplansafepaymentsschedulemarketoffut

16、urestransactionfuturestransactionleveragedleasefinancialinstrumentsbusinessqroupannualreporttransactionsbetweenhomeofficeandbranchespartnershipenterpriseconsolidatedbalancesheet（美）accountingforincometaxesofconsolidatedentitiesconsolidatedstatementofcashflow（美）（美）（美）cost-bookvaluedifferentialsconsoli

17、datedfinancialstatementspurchasemethedthevalueofanenterpriseasawholepoolingofinterestmethodintraperiodtaxallocationunrealizedprofitinendinginventoryintercompanytransactionsinlong-termassetsmaintainingcapitalinunitsofmoneythefundtheoryfunctionalcurrencyexchangegainsorlossesconsolidatedstatementofchan

18、gesinfinancialpoitiontranslationgainsorlossesLeveragedbuyouts,簡稱LBCchangeinownershippercentageheldbyparentreciprocalallocationapproachmonetaryitemspartnershipliquidationacquisitionofmajorityinteresttariffunitsofnominalcurrencyrecordingcurrencyoperatingleasecurrent/noncurrentmethodeconomicincometrust

19、eeaccountingcombinedfinancialstate-mentsequitymethodhomeoffice-branchexpenseallocationmonetary/nomonetaryinterestratefutruestransactionsimpleequitymethodexchangerateparentcompanybonusprocedure（美）treasurystockapproachservicefactoractuariesreportcomprehensiveallocationexpensesrelatedtocombinationsindi

20、rectquotationbuyingratefutruescontractconglomerationholdingcompanystockindexfutruescrosswisesalefixedratetaxeffectmethodrecordingratehorizontalintegrationpreacquisitiondividendsnetrealizableaccountingforbusinesscombinationoffsetgainandlosssellingratefinancialfuturestransactionaccountingincomeconsoli

21、datedincomestatementfairvalueoptionsindirectholdingtwo-transactionopinionbankrupcyliquidationbusinesscombinationtheenterprisetheoryconsignmentequitytheoryfinancingleasefutruesforcommoditygoodwillproceduremaintainingcapitalintermsofproductivecapacitypremiumminorityinterestincomeminoritystockholdersin

22、terestlistedcompanystatmenttheresidualequitytheorytemporalmethodentitytheorytheentitytheory（美）trusteespecificchangeincometaxaccountinginterqeriodtaxallocationtaxaccountingsale-leasebackpersonalincometax（美）personalfinancialstate-ments（美）reorganizationplanreorganizationcomplexequitymethodassociatedcom

23、panydividendfloatingrateaccountingforbranchconstructivegainsandlossesonbondsconstructiveretirementspculationdiscountspecificpriceindexbranchinstallmentsalesinstallmentliquidationsegmentalreportingrealestaterevenuecostofrealsetatemultiplyexchangeratenetinvestmentinforeignentitiesunitsofmeasurementdef

24、feredmethodcontemporarytheorysingalmethodpensionplan（美）accountingforpensionplan（美）pensionbenefitobligations（美）netperiodicpensioncost（美）pensionplanassetsaccoungforcirculatintax（美）assignmentofpartnershipinterestpurchasingpowergainsorloossesnonmonetaryitems（美）one-lineconsolidationforeignexchangeforeign

25、currencystatementsforeigncurencytranslationriskrecording-currencymethodhedgeforeigncurencyinvestmentriskforeigncurrencyassetsrisktranslationofforeigncurrencystatementsforeigncurrencyexchangeriskforeigncurrencycommitmentforeigncrurencyliabilityriskforeingncurrencyholdingriskoriginal-currencymethodfor

26、eigncurrencyforeigncurrencytransactionmergeraccountingforpricechangesinsolvencyfullconsolidationpriceindexpricechangesfullaccrualmethodgeneralpriceindexforeignexchangefrtruestransaction（美）push-downaccountingtranslation-remeasurementmethod/currentcost/generalpurchasingpoweraccountincrurentcostcurrent

27、costaccountingremeasurement-translationmethodsalesagencymutualholdingsreconciliationofhomeofficeandbranchaccountsupstreamsalederivativefinancialinstru-mentssales-typefinancingleasedownstreamsaleconsumertaxone-transactionopiniontheproprietorshiptheorygeneralpricelevelaccountingunitsofgeneralpurchasin

28、gpowermaintainingcapitalinunitsofgeneralpurchasingpowerstamptaxtaxespayablemethodoperatinglosscarrybacksandcarryforwardsreceivablesofrpayablesdenominatedinforeigncurrencylump-sumqartnershipliquidationhusinesstaxpermanentdifferenceretirementofinitialpartnerhistoricalcostforwardratetimingdifferencetem

29、porarydifferencevalueaddedstatementcommitteerepresentationdebtrestructuringsrecordedratedirectfinancingleasedirectquotationdirectholdingsmiddlerateinterimreportingreplacementcostsubleases（美）quasi-reorbganizationcapitalmaintenancecapitalizedvalueasset/libilitymethodconsolidationaccountingforleases-le

30、ssor/（產(chǎn)損益）holdinggainslossesopsitiongainandlossaccountingforleases-leaseecostrecoverymethodVerticalintegrationgeneralchangechangeinownershipofasubsidiarysubsidiarycompanyresourcestaxcostmethod（美）fiduciaryaccountingpropertytaxpartialallocationunconsolidatedsubsidiaries（美）leasesrentsoff-balance-sheetf

31、inancing（美）proportionateconsolidtiondepositmethod.hudong./w/index.php?title=%E4%BC%9A%E8%AE%A1%E6%9C%AF%E8%AF%AD%E8%8B%B1%E6%B1%89%E5%AF%B9%E7%85%A7%E8%A1%A8&action=edit§ion=4成本會計成本會計會計術(shù)語名稱英文名稱directlaborvariancedirectmaterialvarianceaccumulationprocessofproductioncostmanufacturingexpensesvarian

32、ceactualcostandestimatedcostcostcurveoriginalcostandreplacementcostdirectcostandindirectcostcontrollablecostmanufacturingexpensesallocationtheorycostandpracticecostprocedureofcostcontrolcostentry,costrecordercostagendajobcostingmethoddirectlaborvariancecostcontrolmethodhistoricalcostandfuturecostavo

33、idablecostandunavoidablecostcostperiodavoragecostandindividualcostsocietycostspoliageanddefectiveworklossesunitcostandtotalcostcosttransfertotalcostcontrolcostofmerchandisesoldpricevarianceholdingcostorcarryingcostexpiredcostandunex-piredcostrelevantcostandirrelevantcostfactoranalysisapproachtargetc

34、ostgroupcostingmethodnormcostinter-periodexpensesallocationplannedcostfuelexpensesallocationnormcostcontrolsystemmanagementnormdeferrablecostandundeferrablecoststandardofcostcontrolby-productcostingresponsibilitycostpredictedcostcoststructureprimecostsandprocessingcostscostofdecisionmakingcategoryco

35、stingmethodwork-in-processcostfactorycostcostassessmanufactruingexpensespowerexpensesallocationtrendanalysisapproachsimplecostingmethodlevelsofresponsibilitycostcomparativeanalysisapproachequivalentunitsmethodoriginalrecordgeneralproductcostanalysisbudgetedcostscostofgoodssoldlossonworkstoppagegrade

36、dproductcostingcompositeexpensesallocationmerchandiseprocurementcostcostexammingtargetincremantalcostcostcontrolcostflowinternalcoststatementcostingmethodcostingobjectivecostingunitcostplancostaccountingprincipleofcostingcostaccountingqrocedurescostingaccountcostingcostaccumulationcostmanagementcost

37、analysisocstallocationcostadjustmentcostvariancecostingreportcostworkshopcostinternalbusinessaccountingsysteminternalsettlementpricesproductlifecyclecosttheplanofproductcostsproductcostfinishedproductcost與financialcostandmanegementcostuncontrollablecoststandardcostcontrolsystemstandardcostrationanal

38、ysisapporachreportingcostsemi-finishedproductcost.hudong./w/index.php?title=%E4%BC%9A%E8%AE%A1%E6%9C%AF%E8%AF%AD%E8%8B%B1%E6%B1%89%E5%AF%B9%E7%85%A7%E8%A1%A8&action=edit§ion=5管理會計管理會計會計術(shù)語名稱英文名稱politicalriskreinvoicingcenterspecialmethodsofmodernmanagementaccountingmodernmanagementaccounting與Lead

39、sandLagsfeesandroyaltiesthecostofcapitalforforeignlnuertmentsmultinationalworkingcapitalmanagementmultinationalperformanceevaluationmanagingtransactionexposuremanagingtranslationexposureforeignprojectappraisalforeignprojectappraisalinternationalinventorymanagementdividendkemittancesintercompanyloans

40、repatriatingblockedfundsmaintainingthevalueofblockedfundsadjustednetpresentvalue.hudong./w/index.php?title=%E4%BC%9A%E8%AE%A1%E6%9C%AF%E8%AF%AD%E8%8B%B1%E6%B1%89%E5%AF%B9%E7%85%A7%E8%A1%A8&action=edit§ion=6企業(yè)財務(wù)會計企業(yè)財務(wù)會計會計術(shù)語名稱英文名稱MBOCFObusinessfinancefuturemarketnegotiableCDmarketmoneymarketgoldma

41、rketcompanylimitedbyshareslimitedpactnershipcompanysecuritysecondarymarketsoleproprietorshipover-the-counter-marketacceptancemarketlendingmarketfinancialregulationsfinancialpolicyfinancialforecastfinancialcontrolfinancialmarketfinancialdecisionfinancialcupervisionfinancialplanningfinancialactivities

42、organizationoffinancialmanagementsecurityprimarymarketcompanyofunlimitedliabilityforeignexchangemarketdixcountmarketformsofenterpriseorganizationthefunctionsoffinaneialmanagementtheprincipleoffinancialmanagementthecontentoffinancialmanagementfinancialmanagementobjectivesstockexchangesecuritiesmarket

43、capitalmarketcompanyoflimitedliabilitythecycleoffinancialmanagemtenobjectsoffinancialmanagementfinancialmanagmentfinancialanalysis.hudong./w/index.php?title=%E4%BC%9A%E8%AE%A1%E6%9C%AF%E8%AF%AD%E8%8B%B1%E6%B1%89%E5%AF%B9%E7%85%A7%E8%A1%A8&action=edit§ion=7會計總論會計總論會計術(shù)語名護(hù)央文名稱稱matchingaccountingoft

44、ourinsmandserviceaccrualbasisrealizationprinciplepringcipleofhistoricalcostaccountingofenterpriseswithforeigninvestmentall-purposefinancialstatementsaccountingofrailwaytransportationenterprisesownersequityownersequitysubstanceoverforminformationsystemperspectiverelevancemicro-accountingobjectivityco

45、mparabilityprudenceaccountingofconstructionunitsrecordingcurrencymeasurementattributestimelinessmonetarymeasurementaccountingentityaccountingprofessionalethicsfunctionsofaccountingaccountingelementsaccountingaccountinginformationtargetsofaccountingactivitiesaccountingpersonnelsaccountingrecognitiona

46、ccountingobjectiveaccountingcontrolaccountingdecisionmakingaccountingsupervisionaccountingassumptionaccountingrecordsaccountingmeasurementaccountingdepartmentaccountingenvironmentfinancialaccountingsystemofaccountingadmintstrationaccountingperiodsaccountingequationnatureofaccountingaccountingstateme

47、ntsmacro-accountingaccountingcombinationstatementsdistinguishmentoetweencapitalexpenditureandrevenueexpenditiureconsolidatedfiancialstatementsmanagementactivitiesperspectivemanagementaccountingmanegementtoolperspectiveaccountingofstockcompaniesgenerallyacceptedaccountingprinciple,GAAPindividualstate

48、mentsaccountingofhightechnologyenterprisesliabilityexpensefeedbackvalueaccountingofforeigneconomiccooperationenterprisesexternalstatementsconsistencyartperspectiveaccountingofpostandtelecommonicationenterprisesforecastvaluegoingconcerncoststatementfinanicialaccountingprinciplesfinancialaccountinggov

49、ernmentaiandnon-profitorganizationaccountingmaterialityspecialpurposefinancialstatementsassetsfundsfinancialreportelementsoffinancialstatementsfinancialstatementsconstant-dollarassumptionaccountingofinsurancecompanies.hudong./w/index.php?title=%E4%BC%9A%E8%AE%A1%E6%9C%AF%E8%AF%AD%E8%8B%B1%E6%B1%89%E

50、5%AF%B9%E7%85%A7%E8%A1%A8&action=edit§ion=8政府及非盈利組織會計政府及非盈利組織會計會計術(shù)語名?英文名稱稱publicfinance-budgetaryrevolvingfundpublicfinance-debtsbudgetsurplusgovernmentalandnon-profitoragnizationaccountinginChinaappropriationinadvancesaaetsofhospitalsexpendituresofhospitalshbdgetmanagementnethodofhospitalrevenu

51、esofhospitalssurplusofhospitalsfundsofhospitalsaccountingregulationsrorhospitalschartofaccountsforhospitalsanalysisofaccountingstatementsofhospitalsaccountingstatementsofhospitalshospitalaccountingliabilitiesofhospitalsfinancialregulationsforhospitalsgeneralbudgetexpenditureassetsofgovernmentalunits

52、expendituresofgovernmentalunitsprepaymentsofgovernmentalunitsdepositepayableofgovernmentalunitsbudgetmanagementmethodofgovernmentalunitsrevenuesofgovernbmentalunitsyearendcheckingandclosingofgovernmentalunitsnetassetsofgovernmentalunitsfundexpendituresofgovernmentalunitssurplusofgovernmentalunitsacc

53、ountingofgovernmentalunitsfixedfundsofgovernmentalunitsliabilitiesofgovernmentalunitsfinancialrulesofgovernmentalunitsappropriatedfundsofgovernmentalunitsassetsfornon-profitorganiz-ationsspecialfundsnon-profitorganizationsexpenditureofnon-profitorganizationbudgetmanagementmethodsfornon-profitorganyzationsagentfundsandtaxpaybalenon-profitorganizationrevenuefornon-profitorganizationcurrentassetsfornon-profitorganizationsnetassetsfornon-pr