会计专业英语词汇
会计专业英语词汇
会计
accounting
会计职能
accounting function
会计核算
financial accounting
会计控制
accounting control
会计学科
accounting science
会计职业
accounting profession
非营利组织会计
non-profit organization accounting
企业会计
enterprise accounting
财务会计
financial accounting
成本会计
cost accounting
管理会计
management accounting
税务会计
tax accounting
审计
audit
电算化会计
computerized accounting
会计信息
accounting information
会计目标
accounting objective
企业会计准则
accounting criteria for enterprises
存货会计准则
inventory accounting
长期股权投资会计准则
accounting standards, long-term equity investment
投资性房地产会计准则
investment property accounting standards
固定资产会计准则
fixed assets accounting standards
生物资产会计准则
biological assets accounting standards
无形资产会计准则
intangible assets accounting standards
非货币性资产交换会计准则
of non-monetary assets, the exchange of accounting standards
资产减值会计准则
impairment of assets accounting standards
职工薪酬会计准则
staff salaries accounting standards
企业年金基金会计准则
enterprise annuity fund accounting standards
股份支付会计准则
share-based payment accounting standard
债务重组会计准则
debt restructuring accounting standards
或有事项会计准则
or a matter of accounting principles
收入会计准则
revenue accounting standards
建造合同会计准则
construction contracts accounting standards
政府补助会计准则
accounting for government grants guidelines
借款费用会计准则
borrowing costs accounting standards
所得税会计准则
income tax accounting standards
外币折算会计准则
foreign currency translation accounting standards
企业合并会计准则
business combinations accounting standards
租赁会计准则
lease accounting standards
金融工具确认和计量会计准则
recognition and measurement of financial instruments accounting standards
金融资产转移会计准则
the transfer of financial assets accounting rules
套期保值会计准则
hedge accounting
原保险合同会计准则
of the original insurance contracts accounting standard
再保险合同会计准则
re-insurance contracts accounting standard
石油天然气开采会计准则
oil and gas accounting standards
会计政策、会计估计变更和差错更正会计准则
accounting policies changes in accounting estimates and corrections of errors accounting standards
资产负债表日后事项会计准则
the balance sheet date accounting standards
财务报表列报会计准则
accounting standards financial statements reported
现金流量表会计准则
cash flow accounting standards
中期财务报告会计准则
interim financial reporting accounting standards
合并财务报表会计准则
the consolidated financial statements of accounting standards
每股收益会计准则
earnings per share accounting standards
分部报告会计准则
segment reporting accounting standards
关联方披露会计准则
related party disclosures accounting standards
金融工具列报会计准则
presentation of financial instruments accounting standards
首次执行企业会计准则
presentation of financial instruments accounting standards
会计的基本前提
accounting concepts
会计主体
accounting entity
持续经营
going concern
会计分期
accounting period
会计年度
financial year
货币计量
money measurement
权责发生制
accrual basis
收付实现制
cash basis of accounting
会计信息质量要求
quality of accounting information
可靠性
reliability
相关性
relevance
可理解性
understandability
可比性
comparability
实质重于形式
substance over form
重要性
materiality
谨慎性
prudence
及时性
timeliness
会计确认
accounting recognition
会计计量
accounting measurement
会计记录
accounting record
会计报告
accounting report
设置账户
setting up accounts
复式记帐
double-entry accounting
填制与审核会计凭证
fill in and audit the accounting documents
借贷记账法
debit-credit bookkeeping
登记账簿
registering accounting books
成本计算
cost calculation
财产清查与编制财务报告
property Inventory and preparation of financial reports
会计要素
elements of accounting
资产
assets
流动资产
current assets
库存现金
cash in treasury
银行存款
bank deposit
其他货币资金
funds in other currencies
交易性金融资产
trading financial assets
应收票据
notes receivable
应收账款
accounts receivables
预付账款
prepayment
应收股利
dividends receivable
应收利息
interest receivable
其他应收款
other receivables
坏账准备
for bad debts
材料采购
material procurement
在途物资
goods in transit
原材料
raw
材料成本差异
material cost variance
库存商品
inventory
存货跌价准备
decline in value of inventories
非流动资产
non-current assets
可供出售金融资产
available for sale financial assets
持有至到期投资
held-to-maturity investments
持有至到期投资减值准备
impairment of held-to-maturity investments
长期股权投资
long-term equity investments
长期股权投资减值准备
impairment of long-term equity investments
投资性房地产
investment in real estate
长期应收款
long-term receivables
固定资产
fixed assets
固定资产减值准备
impairment of fixed assets
累计折旧
accumulated depreciation
在建工程
construction in progress
工程物资
engineering materials
固定资产清理
clean-up of fixed assets
无形资产
intangibles
累计摊销
accumulated amortization
无形资产减值准备
impairment of intangible assets
长期待摊费用
the long-term deferred expenses
递延所得税资产
deferred tax assets
负债
liabilities
流动负债
current liabilities
短期借款
short-term borrowings
交易性金融负债
trading financial liabilities
应付票据
notes payable
应付账款
payables
预收账款
receipts in advance
应付职工薪酬
meet the staff salaries
应交税费-应交增值税(销项税额) tax payable - payable VAT (output tax)
应交税费-应交增值税(进项税额)
tax payable - payable value added tax (VAT)
应付利息
interest payable
应付股利
dividends payable
其他应付款
other payables
非流动负债
non-current liability
长期借款
long-term borrowings
应付债券
to cope with debt
长期应付款
long-term payables
未确认融资费用
finance charges are not recognized
预计负债
estimated liabilities
递延所得税负债
deferred income tax liabilities
所有者权益
owners’ equity
实收资本
paid-in capital
股本
equity
本年利润
current year profits
利润分配
profit distribution
资本公积
capital reserve
提取法定盈余公积
withdrawal legal surplus
提取任意盈余公积
withdrawal free surplus reserves
资本(或股本) 溢价
capital (or equity) premium
其他资本公积
other capital reserve
盈余公积
surplus reserves
法定盈余公积
legal surplus
任意盈余公积
free surplus reserves
生产成本
production cost
制造费用
manufacturing expenses
劳务成本
labor Cost
研发支出-资本化支出
expenditures - Capital expenditures of
研发支出-费用化支出
expenditures - the cost of expenses
工程施工
construction
工程结算
project settlement
收入
revenue
费用
expense
利润
profit
主营业务收入
prime operating revenue
其他业务收入
other operating revenue
营业外收入
non-operating income
主营业务成本
operating costs
营业税金及附加
tax and associate charge
营业外支出
non-business expenditure
其他业务成本
other business expense
财务费用
finance charge
销售费用
selling expenses
管理费用
overhead
资产减值损失
impairment losses
所得税费用
tax fees
投资收益
investment income
会计等式
accounting formula
会计事项
accounting transaction
会计科目
accounting subjects
总分类账
general ledger
总日记账
general journal
日记账
journal entries
银行承兑汇票
bank acceptance
商业承兑汇票
trade acceptance
外埠存款
other city Cash in bank
银行本票
cashier's check
银行汇票
bank draft
信用卡
credit card
信用证保证金
l/c guarantee deposits
存出投资款
refundable deposits
待处理财产损溢
wait deal assets loss or income
未分配利润
undistributed profit
试算平衡表
working trial balance
期末账项调整
final accounts adjustments
会计凭证
accounting documents
原始凭证
original evidences
一次凭证
single-record document
汇总原始凭证
summary of the original documents
记账凭证
account voucher
收款凭证
receipt voucher
付款凭证
payment voucher
转账凭证
transfer certificate
科目汇总表
categorized accounts summary
盘存账户
inventory account
资本账户
capital account
结算账户
settlement account
调整账户
adjustment account
集合分配账户
set allocation account
成本计算账户
costing account
跨期摊配账户
spread with account for inter-period
汇转账户
exchange transfer accounts
财务成果账户
financial results account
计价对比账户
accounts denominated in contrast
暂记账户
suspense accounts
会计账簿
accounting books
日记账
journal
总分类账簿
general ledger
明细分类账簿
detail ledger
备查账簿
reference books
错账更正方法
error correction method accounts
划线更正法
correction by drawing a straight ling
红字更正法
correction by using red ink
补充登记法
correction by extra recording
财产清查
property inventory
全部清查
all inventory
局部清查
partial inventory
定期清查
periodic checking method
不定期清查
non-periodic checking method
永续盘存制
perpetual inventory system
实地盘存制
physical inventory system
实地盘点法
physical inventory method
技术推算法
technology reckoning
抽查盘点法
sampling inventory method
银行存款余额调节表
bank balance sheet adjustment
往来款项对账单
between the amount of the bill
财务报表
financial statement
会计报表
accounting statement
会计报表附注
accounting statement footnote
资产负债表
statement of assets and liabilities
利润表
profit statement
现金流量表
cash flow statement
所有者权益变动表
owner of changes in equity
科目汇总表
categorized accounts summary
会计机构负责人
accounting agencies
会计主管
accounting manager
会计档案
accounting files
会计机构、院校及杂志网址
中华人民共和国财政部会计司
http://kjs.mof.gov.cn/
上海市财政财政局
http://www.csj.sh.gov.cn/gb/csj/
普华永道会计师事务所
http://www.pwccn.com/home/eng/index.html
立信会计师事务所
http://www.pcpa.com.cn/pcpa/index.asp
德勤会计师事务所
http://baike.baidu.com/view/1339408.htm?fr=ala0_1
华皓会计师事务所
http://www.51edu.com/sh/kuaijishi/1461772.html
厦门大学
http://www.xmu.edu.cn/
东北财经大学
http://www.dufe.edu.cn/
上海财经大学
http://www.shufe.edu.cn/structure/index.htm
西南财经大学
http://www.swufe.edu.cn/
中国财政经济出版社
http://www.cfeph.cn/
高等教育出版社
http://baike.baidu.com/view/49510.htm?fr=ala0_1_1
上海财经大学出版社
http://baike.baidu.com/view/162332.htm?fr=ala0_1
立信会计出版社
http://baike.baidu.com/view/887780.htm
《会计研究》
http://www.gwyoo.com/qikan/jingjiqikan/jjzhqk/200912/316945.html
《财务与会计》
http://www.trkjw.com/infocooperation/baokan/PNI.HTML
《会计之友》
http://www.xici.net/main.asp?url=/u15088476/d93966286.htm
《财会月刊》
http://baike.baidu.com/view/537104.htm
教育学术月刊
http://baike.soso.com/v5567356.htm