會計(jì)常用詞匯漢譯英

1、會計(jì)常用詞匯漢譯英accountant genaral 會計(jì)主任account balancde 結(jié)平的帳戶account bill 帳單account books 帳account classification 帳戶分類account current 往來帳account form of balance sheet 帳戶式資產(chǎn)負(fù)債表account form of profit and loss statement 帳戶式損益表account payable 應(yīng)付帳款account receivable 應(yīng)收帳款account of payments 支出表account of receipt

2、s 收入表account title 帳戶名稱，會計(jì)科目accounting year 或financial year 會計(jì)年度accounts payable ledger 應(yīng)付款分類帳Accounting period（會計(jì)期間）are related to specifictime periods ，typically one year（通常是一年）資產(chǎn)負(fù)債表：balance sheet 可以不大寫b利潤表： income statements （or statements of income）利潤分配表：retained earnings現(xiàn)金流量表：cash flows1，部門的稱謂市

3、場部Marketing銷售部 Sales Department （也有其它講法，如寶潔公司銷售部叫客戶生意發(fā)展部CBD）客戶服務(wù)Customer Service ，例如客服員叫CSR，R for representative人事部 Human Resource行政部 Admin.財(cái)務(wù)部 Finance & Accounting產(chǎn)品供應(yīng) Product Supply，例如產(chǎn)品調(diào)度員叫P SPlanner2，人員的稱謂助理 Assistant秘書 secretary前臺接待小姐 Receptionist文員 clerk ，如會計(jì)文員為Accounting Clerk主任supervisor

4、經(jīng)理Manager總經(jīng)理 GM，General Manager入場費(fèi)admission運(yùn)費(fèi)freight小費(fèi)tip學(xué)費(fèi)tuition價(jià)格，代價(jià)charge制造費(fèi)用 Manufacturing overhead材料費(fèi) Materials管理人員工資 Executive Salaries獎金 Wages退職金 Retirement allowance補(bǔ)貼 Bonus外保勞務(wù)費(fèi) Outsourcing fee福利費(fèi) Employee benefits/welfare會議費(fèi) Coferemce加班餐費(fèi) Special duties市內(nèi)交通費(fèi) Business traveling通訊費(fèi) Correspo

5、ndence電話費(fèi) Correspondence水電取暖費(fèi) Water and Steam稅費(fèi) Taxes and dues租賃費(fèi) Rent管理費(fèi) Maintenance車輛維護(hù)費(fèi) Vehicles maintenance油料費(fèi) Vehicles maintenance培訓(xùn)費(fèi) Education and training接待費(fèi) Entertainment圖書、印刷費(fèi) Books and printing運(yùn)費(fèi) Transpotation保險(xiǎn)費(fèi) Insurance premium支付手續(xù)費(fèi) Commission雜費(fèi) Sundry charges折舊費(fèi) Depreciation expense機(jī)物料

6、消耗 Article of consumption勞動保護(hù)費(fèi) Labor protection fees總監(jiān)Director總會計(jì)師 Finance Controller高級 Senior 如高級經(jīng)理為Senior Manager營業(yè)費(fèi)用 Operating expenses代銷手續(xù)費(fèi) Consignment commission charge運(yùn)雜費(fèi) Transpotation保險(xiǎn)費(fèi) Insurance premium展覽費(fèi) Exhibition fees廣告費(fèi) Advertising fees管理費(fèi)用 Adminisstrative expenses職工工資 Staff Salaries修理

7、費(fèi) Repair charge低值易耗攤銷 Article of consumption辦公費(fèi) Office allowance差旅費(fèi) Travelling expense工會經(jīng)費(fèi) Labour union expenditure研究與開發(fā)費(fèi) Research and development expense福利費(fèi) Employee benefits/welfare職工教育經(jīng)費(fèi) Personnel education待業(yè)保險(xiǎn)費(fèi) Unemployment insurance勞動保險(xiǎn)費(fèi) Labour insurance醫(yī)療保險(xiǎn)費(fèi) Medical insurance會議費(fèi) Coferemce聘請中介機(jī)

8、構(gòu)費(fèi) Intermediary organs咨詢費(fèi) Consult fees訴訟費(fèi) Legal cost業(yè)務(wù)招待費(fèi) Business entertainment技術(shù)轉(zhuǎn)讓費(fèi) Technology transfer fees礦產(chǎn)資源補(bǔ)償費(fèi) Mineral resources compensation fees排污費(fèi) Pollution discharge fees房產(chǎn)稅 Housing property tax車船使用稅 Vehicle and vessel usage license plate tax（VVULPT）土地使用稅 Tenure tax印花稅 Stamp tax財(cái)務(wù)費(fèi)用 Finan

9、ce charge利息支出 Interest exchange匯兌損失 Foreign exchange loss各項(xiàng)手續(xù)費(fèi) Charge for trouble各項(xiàng)專門借款費(fèi)用 Special-borrowing cost帳目名詞一、 資產(chǎn)類 Assets流動資產(chǎn) Current assets貨幣資金 Cash and cash equivalents現(xiàn)金 Cash銀行存款 Cash in bank其他貨幣資金 Other cash and cash equivalents外埠存款 Other city Cash in bank銀行本票 Cashier''s cheque銀行

10、匯票 Bank draft信用卡 Credit card信用證保證金 L/C Guarantee deposits存出投資款 Refundable deposits短期投資 Short-term investments股票 Short-term investments - stock債券 Short-term investments - corporate bonds基金 Short-term investments - corporate funds其他 Short-term investments - other短期投資跌價(jià)準(zhǔn)備 Short-term investments falling

11、 price reserves應(yīng)收款 Account receivable應(yīng)收票據(jù) Note receivable銀行承兌匯票 Bank acceptance商業(yè)承兌匯票 Trade acceptance應(yīng)收股利 Dividend receivable應(yīng)收利息 Interest receivable應(yīng)收賬款 Account receivable其他應(yīng)收款 Other notes receivable壞賬準(zhǔn)備 Bad debt reserves預(yù)付賬款 Advance money應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable庫存資產(chǎn) In

12、ventories物資采購 Supplies purchasing原材料 Raw materials包裝物 Wrappage低值易耗品 Low-value consumption goods材料成本差異 Materials cost variance自制半成品 Semi-Finished goods庫存商品 Finished goods商品進(jìn)銷差價(jià) Differences between purchasing and selling price委托加工物資 Work in process - outsourced委托代銷商品 Trust to and sell the goods on a c

13、ommission basis受托代銷商品 Commissioned and sell the goods on a commission basis存貨跌價(jià)準(zhǔn)備 Inventory falling price reserves分期收款發(fā)出商品 Collect money and send out the goods by stages待攤費(fèi)用 Deferred and prepaid expenses長期投資 Long-term investment長期股權(quán)投資 Long-term investment on stocks股票投資 Investment on stocks其他股權(quán)投資 Oth

14、er investment on stocks長期債權(quán)投資 Long-term investment on bonds債券投資 Investment on bonds其他債權(quán)投資 Other investment on bonds長期投資減值準(zhǔn)備 Long-term investments depreciation reserves股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves債權(quán)投資減值準(zhǔn)備 Bcreditor''s rights investment depreciation reserves委托貸款 Entru

15、st loans本金 Principal利息 Interest減值準(zhǔn)備 Depreciation reserves固定資產(chǎn) Fixed assets房屋 Building建筑物 Structure機(jī)器設(shè)備 Machinery equipment運(yùn)輸設(shè)備 Transportation facilities工具器具 Instruments and implement累計(jì)折舊 Accumulated depreciation固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves房屋、建筑物減值準(zhǔn)備 Building/structure depreciation res

16、erves機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves工程物資 Project goods and material專用材料 Special-purpose material專用設(shè)備 Special-purpose equipment預(yù)付大型設(shè)備款 Prepayments for equipment為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate在建工程 Construction-in-process安裝工程 Erection works在安裝設(shè)備 Erecti

17、ng equipment-in-process技術(shù)改造工程 Technical innovation project大修理工程 General overhaul project在建工程減值準(zhǔn)備 Construction-in-process depreciation reserves固定資產(chǎn)清理 Liquidation of fixed assets無形資產(chǎn) Intangible assets專利權(quán) Patents非專利技術(shù) Non-Patents商標(biāo)權(quán) Trademarks， Trade names著作權(quán) Copyrights土地使用權(quán) Tenure商譽(yù) Goodwill無形資產(chǎn)減值準(zhǔn)備 I

18、ntangible Assets depreciation reserves專利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves未確認(rèn)融資費(fèi)用 Unacknowledged financial charges待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income待處理流動資產(chǎn)損溢 Wait deal intangible assets loss or income待處理

19、固定資產(chǎn)損溢 Wait deal fixed assets loss or income二、負(fù)債類 Liability短期負(fù)債 Current liability短期借款 Short-term borrowing應(yīng)付票據(jù) Notes payable銀行承兌匯票 Bank acceptance商業(yè)承兌匯票 Trade acceptance應(yīng)付賬款 Account payable預(yù)收賬款 Deposit received代銷商品款 Proxy sale goods revenue應(yīng)付工資 Accrued wages應(yīng)付福利費(fèi) Accrued welfarism應(yīng)付股利 Dividends paya

20、ble應(yīng)交稅金 Tax payable應(yīng)交增值稅 value added tax payable進(jìn)項(xiàng)稅額 Withholdings on VAT已交稅金 Paying tax轉(zhuǎn)出未交增值稅 Unpaid VAT changeover減免稅款 Tax deduction銷項(xiàng)稅額 Substituted money on VAT出口退稅 Tax reimbursement for export進(jìn)項(xiàng)稅額轉(zhuǎn)出 Changeover withnoldings on VAT出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax轉(zhuǎn)出多交增值稅 Overpaid

21、 VAT changeover未交增值稅 Unpaid VAT應(yīng)交營業(yè)稅 Business tax payable應(yīng)交消費(fèi)稅 Consumption tax payable應(yīng)交資源稅 Resources tax payable應(yīng)交所得稅 Income tax payable應(yīng)交土地增值稅 Increment tax on land value payable應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and building cities payable應(yīng)交房產(chǎn)稅 Housing property tax payable應(yīng)交土地使用稅 Tenure tax payable應(yīng)交車

22、船使用稅 Vehicle and vessel usage license plate tax（VVULPT） payable應(yīng)交個(gè)人所得稅 Personal income tax payable其他應(yīng)交款 Other fund in conformity with paying其他應(yīng)付款 Other payables預(yù)提費(fèi)用 Drawing expense in advance其他負(fù)債 Other liabilities待轉(zhuǎn)資產(chǎn)價(jià)值 Pending changerover assets value預(yù)計(jì)負(fù)債 Anticipation liabilities長期負(fù)債 Long-term Liab

23、ilities長期借款 Long-term loans一年內(nèi)到期的長期借款 Long-term loans due within one year一年后到期的長期借款 Long-term loans due over one year應(yīng)付債券 Bonds payable債券面值 Face value， Par value債券溢價(jià) Premium on bonds債券折價(jià) Discount on bonds應(yīng)計(jì)利息 Accrued interest長期應(yīng)付款 Long-term account payable應(yīng)付融資租賃款 Accrued financial lease outlay一年內(nèi)到期的

24、長期應(yīng)付 Long-term account payable due within one year一年后到期的長期應(yīng)付 Long-term account payable over one year專項(xiàng)應(yīng)付款 Special payable一年內(nèi)到期的專項(xiàng)應(yīng)付 Long-term special payable due within one year一年后到期的專項(xiàng)應(yīng)付 Long-term special payable over one year遞延稅款 Deferral taxes所有者權(quán)益類 OWNERS'' EQUITY資本 Capita實(shí)收資本（或股本） Paid-

25、up capital（or stock）實(shí)收資本 Paicl-up capital實(shí)收股本 Paid-up stock已歸還投資 Investment Returned公積資本公積 Capital reserve資本（或股本）溢價(jià) Cpital（or Stock） premium接受捐贈非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive non-cash donate reserve股權(quán)投資準(zhǔn)備 Stock right investment reserves撥款轉(zhuǎn)入 Allocate sums changeover in外幣資本折算差額 Foreign currency capital其他資本公積 Other c

26、apital reserve盈余公積 Surplus reserves法定盈余公積 Legal surplus任意盈余公積 Free surplus reserves法定公益金 Legal public welfare fund儲備基金 Reserve fund企業(yè)發(fā)展基金 Enterprise expension fund利潤歸還投資 Profits capitalizad on return of investment利潤 Profits本年利潤 Current year profits利潤分配 Profit distribution其他轉(zhuǎn)入 Other chengeover in提取法定

27、盈余公積 Withdrawal legal surplus提取法定公益金 Withdrawal legal public welfare funds提取儲備基金 Withdrawal reserve fund提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion提取職工獎勵及福利基金 Withdrawal staff and workers'' bonus and welfare fund利潤歸還投資 Profits capitalizad on return of investment應(yīng)付優(yōu)先股股利 Preferred Stock

28、 dividends payable提取任意盈余公積 Withdrawal other common accumulation fund應(yīng)付普通股股利 Common Stock dividends payable轉(zhuǎn)作資本（或股本）的普通股股利 Common Stock dividends change to assets（or stock）未分配利潤 Undistributed profit四、成本類 Cost生產(chǎn)成本 Cost of manufacture基本生產(chǎn)成本 Base cost of manufacture輔助生產(chǎn)成本 Auxiliary cost of manufacture制造

29、費(fèi)用 Manufacturing overhead材料費(fèi) Materials管理人員工資 Executive Salaries獎金 Wages退職金 Retirement allowance補(bǔ)貼 Bonus外保勞務(wù)費(fèi) Outsourcing fee福利費(fèi) Employee benefits/welfare會議費(fèi) Coferemce加班餐費(fèi) Special duties市內(nèi)交通費(fèi) Business traveling通訊費(fèi) Correspondence電話費(fèi) Correspondence水電取暖費(fèi) Water and Steam稅費(fèi) Taxes and dues租賃費(fèi) Rent管理費(fèi) Maint

30、enance車輛維護(hù)費(fèi) Vehicles maintenance油料費(fèi) Vehicles maintenance培訓(xùn)費(fèi) Education and training接待費(fèi) Entertainment圖書、印刷費(fèi) Books and printing運(yùn)費(fèi) Transpotation保險(xiǎn)費(fèi) Insurance premium支付手續(xù)費(fèi) Commission雜費(fèi) Sundry charges折舊費(fèi) Depreciation expense機(jī)物料消耗 Article of consumption勞動保護(hù)費(fèi) Labor protection fees季節(jié)性停工損失 Loss on seasonality

31、 cessation勞務(wù)成本 Service costs五、損益類 Profit and loss收入 Income業(yè)務(wù)收入 OPERATING INCOME主營業(yè)務(wù)收入 Prime operating revenue產(chǎn)品銷售收入 Sales revenue服務(wù)收入 Service revenue其他業(yè)務(wù)收入 Other operating revenue材料銷售 Sales materials代購代售包裝物出租 Wrappage lease出讓資產(chǎn)使用權(quán)收入 Remise right of assets revenue返還所得稅 Reimbursement of income tax其他收入

32、 Other revenue投資收益 Investment income短期投資收益 Current investment income長期投資收益 Long-term investment income計(jì)提的委托貸款減值準(zhǔn)備 Withdrawal of entrust loans reserves補(bǔ)貼收入 Subsidize revenue國家扶持補(bǔ)貼收入 Subsidize revenue from country其他補(bǔ)貼收入 Other subsidize revenue營業(yè)外收入 NON-OPERATING INCOME非貨幣性交易收益 Non-cash deal income現(xiàn)金溢余

33、 Cash overage處置固定資產(chǎn)凈收益 Net income on disposal of fixed assets出售無形資產(chǎn)收益 Income on sales of intangible assets固定資產(chǎn)盤盈 Fixed assets inventory profit罰款凈收入 Net amercement income支出 Outlay業(yè)務(wù)支出 Revenue charges主營業(yè)務(wù)成本 Operating costs產(chǎn)品銷售成本 Cost of goods sold服務(wù)成本 Cost of service主營業(yè)務(wù)稅金及附加 Tax and associate charge營

34、業(yè)稅 Sales tax消費(fèi)稅 Consumption tax城市維護(hù)建設(shè)稅 Tax for maintaining and building cities資源稅 Resources tax土地增值稅 Increment tax on land value5405 其他業(yè)務(wù)支出 Other business expense銷售其他材料成本 Other cost of material sale其他勞務(wù)成本 Other cost of service其他業(yè)務(wù)稅金及附加費(fèi) Other tax and associate charge費(fèi)用 Expenses營業(yè)費(fèi)用 Operating expense

35、s代銷手續(xù)費(fèi) Consignment commission charge運(yùn)雜費(fèi) Transpotation保險(xiǎn)費(fèi) Insurance premium展覽費(fèi) Exhibition fees廣告費(fèi) Advertising fees管理費(fèi)用 Adminisstrative expenses職工工資 Staff Salaries修理費(fèi) Repair charge低值易耗攤銷 Article of consumption辦公費(fèi) Office allowance差旅費(fèi) Travelling expense工會經(jīng)費(fèi) Labour union expenditure研究與開發(fā)費(fèi) Research and de

36、velopment expense福利費(fèi) Employee benefits/welfare職工教育經(jīng)費(fèi) Personnel education待業(yè)保險(xiǎn)費(fèi) Unemployment insurance勞動保險(xiǎn)費(fèi) Labour insurance醫(yī)療保險(xiǎn)費(fèi) Medical insurance會議費(fèi) Coferemce聘請中介機(jī)構(gòu)費(fèi) Intermediary organs咨詢費(fèi) Consult fees訴訟費(fèi) Legal cost業(yè)務(wù)招待費(fèi) Business entertainment技術(shù)轉(zhuǎn)讓費(fèi) Technology transfer fees礦產(chǎn)資源補(bǔ)償費(fèi) Mineral resources c

37、ompensation fees排污費(fèi) Pollution discharge fees房產(chǎn)稅 Housing property tax車船使用稅 Vehicle and vessel usage license plate tax（VVULPT）土地使用稅 Tenure tax印花稅 Stamp tax財(cái)務(wù)費(fèi)用 Finance charge利息支出 Interest exchange匯兌損失 Foreign exchange loss各項(xiàng)手續(xù)費(fèi) Charge for trouble各項(xiàng)專門借款費(fèi)用 Special-borrowing cost營業(yè)外支出 Nonbusiness expendi

38、ture捐贈支出 Donation outlay減值準(zhǔn)備金 Depreciation reserves非常損失 Extraordinary loss處理固定資產(chǎn)凈損失 Net loss on disposal of fixed assets出售無形資產(chǎn)損失 Loss on sales of intangible assets固定資產(chǎn)盤虧 Fixed assets inventory loss債務(wù)重組損失 Loss on arrangement罰款支出 Amercement outlay所得稅 Income tax以前年度損益調(diào)整 Prior year income adjustment會計(jì)英語

39、詞匯2008-1-22 07:09 【大 中 小】【打印】【我要糾錯(cuò)】【加入收藏】Accelerated Depreciation Method  計(jì)算折舊時(shí)，初期所提的折舊大于后期各年。加速折舊法主要包括余額遞減折舊法declining balance depreciation，雙倍余額遞減折舊法double declining balance depreciation，年限總額折舊法sum of the years' depreciationAccount  科目，帳戶Account format  帳戶式Account payable 應(yīng)付帳款A(yù)cc

40、ount receivable 應(yīng)收帳款A(yù)ccounting cycle  會計(jì)循環(huán)，指按順序進(jìn)行記錄，歸類，匯總和編表的全過程。在連續(xù)的會計(jì)期間周而復(fù)始的循環(huán)進(jìn)行Accounting equation  會計(jì)等式：資產(chǎn) = 負(fù)債 + 業(yè)主權(quán)益Accounts receivable turnover  應(yīng)收帳款周轉(zhuǎn)率：一個(gè)時(shí)期的賒銷凈額 / 應(yīng)收帳款平均余額Accrual basis accounting  應(yīng)記制，債權(quán)發(fā)生制：以應(yīng)收應(yīng)付為計(jì)算基礎(chǔ)，以確定本期收益與費(fèi)用的一種方式。凡應(yīng)屬本期的收益于費(fèi)用，不論其款項(xiàng)是否以收付，均作為本期收益和費(fèi)用處理。A

41、ccrued dividend 應(yīng)計(jì)股利Accrued expense  應(yīng)記費(fèi)用：指本期已經(jīng)發(fā)生而尚未支付的各項(xiàng)費(fèi)用。Accrued revenue  應(yīng)記收入Accumulated depreciation 累計(jì)折舊Acid-test ratio  酸性試驗(yàn)比率，企業(yè)速動資產(chǎn)與流動負(fù)債的比率，又稱quick ratioAcquisition cost 購置成本Adjusted trial balance  調(diào)整后試算表，指已作調(diào)整分錄但尚未作結(jié)賬分錄的試算表。Adjusting entry  調(diào)整分錄：在會計(jì)期末所做的分錄，將會計(jì)期內(nèi)因某些

42、原因而未曾記錄或未適當(dāng)記錄的會計(jì)事項(xiàng)予以記錄入帳。Adverse  應(yīng)收帳款的帳齡分類Aging of accounts receivable  應(yīng)收帳款的帳齡分類Allocable 應(yīng)分配的Allowance for bad debts 備抵壞帳Allowance for depreciation 備抵折舊Allowance for doubtful accounts  呆帳備抵Allowance for uncollectible accounts  呆帳備抵Allowance method  備抵法：用備抵帳戶作為各項(xiàng)資產(chǎn)帳戶的抵銷帳戶，

43、以使交易的費(fèi)用與收入相互配合的方法。Amortization 攤銷,清償Annuity due 期初年金Annuity method 年金法Appraisal method 估價(jià)法Asset 資產(chǎn)Bad debt 壞帳Bad debt expense  壞帳費(fèi)用：將壞帳傳人費(fèi)用帳戶，沖銷應(yīng)收帳款Balance sheet 資產(chǎn)負(fù)債表Bank discount 銀行貼現(xiàn)折價(jià)Bank reconciliation  銀行往來調(diào)節(jié)：企業(yè)自身的存款帳戶余額和銀行對帳單的余額不符時(shí)，應(yīng)對未達(dá)帳進(jìn)行調(diào)節(jié)。Bank statement  銀行對帳單，銀行每月寄給活期存款客戶的對

44、帳單，列明存款兌現(xiàn)支票和服務(wù)費(fèi)用。Barter 易貨交易Benchmarking  基準(zhǔn)，用于比較分析的基期經(jīng)濟(jì)資料Board of directors  董事會Bond 證券Bonds payable  應(yīng)付債券，發(fā)行債券公司的一個(gè)負(fù)債帳戶。Book value 帳面價(jià)值Bookkeeping 簿記Budget  預(yù)算，政府或企業(yè)用于控制未來經(jīng)濟(jì)活動的財(cái)務(wù)計(jì)劃。Callable bonds  可贖回債券，可以提前償還的債券又稱可贖回債券。 Redeemable bondsCapital  資金，資本，資方。Capital expen

45、diture  資本支出，指購買固定資產(chǎn)的支出，或?yàn)榱艘豁?xiàng)業(yè)務(wù)長遠(yuǎn)利益的支出。資本支出在當(dāng)期應(yīng)稅所得中，一般不能扣除。但機(jī)器設(shè)備等價(jià)款，可以列支折舊。Capital lease  資本租賃，稅款。又稱籌資租賃financing lease.租賃的兩種形式之一，另一種是經(jīng)營租賃operating lease .資本租賃是，承租人在借到資金的同時(shí)，又獲得一項(xiàng)需要攤銷的資產(chǎn)。由承租人負(fù)擔(dān)維修，租金，保險(xiǎn)費(fèi)和Capital paid in 繳入資本Capital stock 股本Capitalize  資本化。Carry back 抵前Carry forward 遞延,

46、結(jié)轉(zhuǎn)Cash basis accounting  現(xiàn)收現(xiàn)付制會計(jì)，在會計(jì)核算中，以款項(xiàng)的實(shí)際收付為計(jì)算標(biāo)準(zhǔn)，以確定本期收益和費(fèi)用的方法。這種方法不能正確反應(yīng)各期損益，顧只適用于非營利單位。Cash disbursements journal  現(xiàn)金支出簿。Cash equivalents  現(xiàn)金等價(jià)物Cash flow 現(xiàn)金流量表Cash in hand 庫存現(xiàn)金Cash receipts journal  現(xiàn)金收入日記帳Chart of accounts  會計(jì)科目表Classified balance sheet  分類資產(chǎn)負(fù)債表

47、，按類別編制的資產(chǎn)負(fù)債表，將資產(chǎn)和負(fù)債按用途和來源劃分為小類，對以清楚地表明資產(chǎn)與負(fù)債項(xiàng)目的典體構(gòu)成情況。Closing entries  結(jié)帳分錄，將收入和費(fèi)用帳戶結(jié)轉(zhuǎn)于損益帳戶的分錄。Closing the accounts  結(jié)帳Collateral 抵押品Common-size statement  統(tǒng)一度量式財(cái)務(wù)報(bào)表，只有百分比而無金額的報(bào)表，將財(cái)務(wù)報(bào)表中的總數(shù)作為100%， 并將各項(xiàng)目分別換算為百分比，以分析不同項(xiàng)目的變化和差異。Common stock 普通股Compound interest 復(fù)利Comprehensive income 

48、 綜合收入Conservatism  穩(wěn)健主義，對會計(jì)事項(xiàng)的處理持穩(wěn)健態(tài)度，不預(yù)計(jì)收益但預(yù)計(jì)損失，對資產(chǎn)估價(jià)要低，對負(fù)債的計(jì)算要高。如果沒有確定的把握，在報(bào)表中所列的事項(xiàng)應(yīng)使本期收益少計(jì)。Consistency principle  一致性，指各個(gè)會計(jì)時(shí)期會計(jì)方法保持一致，以便于不同時(shí)期的財(cái)務(wù)報(bào)表進(jìn)行比較。Consolidated statements  匯總報(bào)表，包括子公司在內(nèi)的母公司的財(cái)務(wù)報(bào)表。Contingent liability 或有負(fù)債Contra account  抵消帳戶，用于抵減另一帳戶余額而設(shè)置的帳戶。例累積折舊是固定資產(chǎn)的抵消帳戶。

49、Contract interest rate  約定利率Contributed capital  繳入資本Control account  控制帳戶，總分類帳中的一個(gè)帳戶，用于統(tǒng)馭幾個(gè)輔助帳戶的總額。輔助帳戶的增減也反應(yīng)在此帳戶總額上。Controlling （majority） interest  控制股權(quán)權(quán)益。Convertible bond 可轉(zhuǎn)換債券Convertible preferred stock  可轉(zhuǎn)換優(yōu)先股Copyright 版權(quán)Cost of capital  資本成本，指企業(yè)所支付的債務(wù)利息和股等，它是決定資本

50、預(yù)算的重要因素。Cost of goods sold 銷售成本Coupon 息票Credit  信用，信貸，信用證，貸方Cumulative preferred stock  累積優(yōu)先股，指當(dāng)年利潤不足發(fā)放股息時(shí)，可積累至下一年發(fā)放的優(yōu)先股。Current assets 流動資產(chǎn)Current liability 流動負(fù)債Expense 支出Fair market value 公平市價(jià)FIFO 先進(jìn)先出法Fixed assets 固定資產(chǎn)FOB price 離岸價(jià)格Footnotes 表下注釋Foreign exchange 外匯Franchise 特許權(quán)Freight-i

51、n 進(jìn)貨運(yùn)費(fèi)Freight-out 銷貨運(yùn)費(fèi)General journal 普通日記帳General ledger 總分類帳Gross book value 帳面總值Gross profit 毛利,總利潤Hedge 套期交易Income statement 損益表Incremental cost 增值成本Installment 分期付款I(lǐng)nstrument 證券，票據(jù)Intangible assets 無形資產(chǎn)Interest 利息Inventory 存貨Invoice 發(fā)票Issued capital stock 已發(fā)行股本Journal entry 日記帳, 分錄Liability 負(fù)債L

52、IFO 后進(jìn)先出法Long-term debt 長期負(fù)債Lower of Cost or Market 成本市價(jià)孰低法Lump sum 一次性付款Market value 市場價(jià)值Markup 漲價(jià)Mortgage 抵押；債權(quán)Net assets 凈資產(chǎn)Obsolete inventory 作廢存貨Partnership 合伙企業(yè)Par value 面值Patent 專利權(quán)Payroll 工資；工資單Pension fund 養(yǎng)老金基金Pension plan 養(yǎng)老金計(jì)劃Physical inventory 實(shí)地盤存Pledged asset 抵押資產(chǎn)Posting 過帳P,P&E 固

53、定資產(chǎn)Preference shares 優(yōu)先股Preferred stock 優(yōu)先股Premium 溢價(jià)Present value 現(xiàn)值Principal 本金Refinance 再籌資Refund 退還；再籌資Retained earning 留存收益Revenue 收入Salvage value 殘值Security 證券，擔(dān)保品Segment 分部Service life 使用年限Stockholders equity 股東權(quán)益Stock discount 股票折價(jià)Straight line method 直線法Subsidiary ledger 明細(xì)分類帳Sum-of-the-years-digits meth