会计术语综合论述(英文版)

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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（ checking ）（ corresponding accounts）（ Periodic checking method）（ periodic inventory system）（ bound book ）（ adjustment accounts）（ adjusting journal entry）（ single account title voucher）（ single-entry bookkeeping）（ Secondary accounts）（ costing accounts）（ physical inventory）

2、（ bookkeeping ）（ non-periodic checking method）（ correction by extre recording）（ off-balance sheet accounts）（ provision accounts）（ provision and adjunct accounts）（）（ book of chronological entry）（ single-record document）（ deposit journal）（ perpetual inventory system）（ source document ）（ suspense accou

3、nts ）（ increase-decrease bookkeeping）（ accounts for settlement of claim）（ accounts for settlement of claim and debt）（ accounts for settlement of debt）（ account ）（ Account number）（ debit-credit relationship）（ adjustment of account）（ special-purpose voucher）（ reversing entry）（ accounts of sources of f

4、unds）（ balance sheet accounts）（ transfer voucher）（ accounts of applications of funds）（ internal source document）（ general ledger）（ general account）（ adjunct accounts）（ payment voucher ）（ ledger ）（ bookkeeping procedure using columnar journal）（ closing account）（ closing entry）（ debit-credit bookkeepi

5、ng）（ partial check）（ card book ）（ inter-period allocation accounts）（ multiple-record document）（ compound book ）（ subsidiary ledger）（ subsidiary account）（ inventory accounts）（ parallel recording）（ complete check ）（ combinod journal and ledger）（ bookkeeping procedure using summarized journal）（ triple-

6、entry bookkeeping）（ real accounts）（）（ trial balancing）（ receipts-payment bookkeeping）（ receipt voucher）（ income statement accounts）（ general purpose voucher）（ bookkeeping procedure using general journal）（ source document from outside）（ cash journal）（ nominal accounts）（ cumulative source document）（ b

7、ookkeeping procedure using summary ovchers）（ working paper）（ mvltiple account titles voucher）（ Double entry bookkeeping）（）（ correction by drawing a straight ling）（ cumulative source document）（ accounting documents）（）（ account title）（ correction by using red ink）（ bookkeeping procedures）（ posting ）（

8、accounting entry）（ accounting cycle）（ Book of accounts）（ loose-leaf book）（ clearing accounts）（ matching accounts）（ bookkeeping methods ）（ recording rules）（ voucher ）（ Bookkeeping proced ureusing vouchers）（ bookkeeping procedure using categorized account summary）（ simple entry）（ settlement accounts）.

9、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中级会计中级会计会计术语名称英文名称Period Expenserecognition of revenuecorporate bond issuing pricedepreciation of fixed assetsconvertible bondsaccelerated depreciation methodsnet non-ope

10、rating income and expenditureinterest rate on debentureassignment of accounts receivabledebenture bondslast-in,first-out,LIFOOther monetary assetsdiscount on notes payablefirst-in,first-out缩写 FIFOconstructions in process与improvements and replacements of fixed assetsperiodic inventory systemall-inclu

11、sive concept of incomeIncome statement approachnet realizable valueAccrued welfarismadditions of fixed assets旧sale or factoring of accounts receivablecontingent liabilitysales returns and allowancesretail methodcash discountbonds payablesale methodnotes payablestock rightsrepairs and maintenance of

12、fixed assetsmortgage bondsselling expensesdividends payable旧notes receivableintangible assetscollection methodincome taxcurrent liabilitiesproduction methodretirement and replacement methodinventory methodcurrent assetspurchases discountsgoodwillaccounts receivableinvestment incomeoperating incomeca

13、pital stock旧redemption of bondsbad debtsrevaluations of fixed assetscash in bankfixed assetsprofit distributionaccrued expensetrademarks and tradenamesnet incomeprofit payableUndistributed profitsincome bondsCash and cash equivalentscapitalization of interestsStatutory welfare reserveengineer materi

14、aladvance to supplierother receivablescashAdvance Received from Customerscorporate bond floatationwages payablepaid-in capitalsurplus reservesManagement Fee Management Feesdividendnegative goodwillrecognition of expensetemporary investmentShort-term Borrowingdeferred chargesLow-value consumption goo

15、ds/Low value consumblescurrent operating concept of income旧effects of inventory errors旧depreciationdepreciation methoddepreciation ratepaymentstraight-line旧旧patentshousing fundreplacement costing旧旧know-howfranchisescapital reserves旧natural resourcesinventory旧sinking fundlong-term payableslong-term i

16、nvestmentslong-term liability of long-term debtfinancing expensesappropriated retained earningsstandard costingvariable costingWrappagecopyrights.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=3高级会计高级会计会计术语名称英文名称indepe

17、ndent directorMarket Value Added,MVAInvestment CenterProfit CenterDiscretionary Expense Centersrevenue centerpreacquisition incomecash distribution plansafe payments schedulemarket of futures transactionfutures transactionleveraged leasefinancial instrumentsbusiness qroupannual reporttransactions be

18、tween home office and branchespartnership enterpriseconsolidated balance sheet(美 )accounting for income taxes of consolidated entities consolidated statement of cash flowcost-book value differentialsconsolidated financial statementspurchase methedthe value of an enterprise as a wholepooling of inter

19、est method( 美 )intraperiod tax allocationunrealized profit in ending inventoryintercompany transactions in long-term assetsmaintaining capital in units of moneythe fund theory（美）functional currencyexchange gains or lossesconsolidated statement of changes in financial poitiontranslation gains or loss

20、es（美）Leveraged buyouts, 简称 LBCchange in ownership percentage held by parent（美）reciprocal allocation approachmonetary itemspartnership liquidationacquisition of majority interesttariffunits of nominal currencyrecording currencyoperating leasecurrent/noncurrent methodeconomic incometrustee accountingc

21、ombined financial state-mentsequity methodhome office-branch expense allocationmonetary/no monetaryinterest rate futrues transactionsimple equity methodexchange rateparent companybonus procedure（美）treasury stock approachservice factoractuaries reportcomprehensive allocationexpenses related to combin

22、ationsindirect quotationbuying ratefutrues contractconglomerationholding companystock index futruescrosswise salefixed ratetax effect methodrecording ratehorizontal integrationpreacquisition dividendsnet realizableaccounting for business combinationoffset gain and lossselling ratefinancial futures t

23、ransactionaccounting incomeconsolidated income statementfair valueoptionsindirect holdingtwo-transaction opinionbankrupcy liquidationbusiness combinationthe enterprise theoryconsignmentequity theoryfinancing leasefutrues for commoditygoodwill proceduremaintaining capital in terms of productive capac

24、itypremiumminority interest incomeminority stockholderlisted company statmentthe residual equity theorytemporal methodentity theory s interestthe entity theory（美）trusteespecific changeincome tax accountinginterqeriod tax allocationtax accountingsale-leasebackpersonal income tax（美）（美）personal financi

25、al state-mentsreorganization planreorganizationcomplex equity methodassociated companydividendfloating rateaccounting for branchconstructive gains and losses on bondsconstructive retirementspculationdiscountspecific price indexbranchinstallment salesinstallment liquidationsegmental reportingreal est

26、ate revenuecost of real setatemultiply exchange ratenet investment in foreign entitiesunits of measurementdeffered methodcontemporary theorysingal methodpension plan（美）（美）（美）（美）accounting for pension planpension benefit obligationsnet periodic pension costpension plan assetsaccoung for circulatin ta

27、x（美）assignment of partnership interestpurchasing power gains or loossesnonmonetary items（美）one-line consolidationforeign exchangeforeign currency statementsforeign curency translation riskrecording-currency methodhedgeforeign curency investment riskforeign currency assets risktranslation of foreign

28、currency statementsforeign currency exchange riskforeign currency commitmentforeign crurency liability riskforeingn currency holding riskoriginal-currency methodforeign currencyforeign currency transactionmergeraccounting for price changesinsolvencyfull consolidationprice indexprice changesfull accr

29、ual methodgeneral price indexforeign exchange frtrues transaction（美）/push-down accountingtranslation-remeasurement methodcurrent cost/general purchasing power accountincrurent costcurrent cost accountingremeasurement-translation methodsales agencymutual holdingsreconciliation of home office and bran

30、ch accountsupstream salederivative financial instru-mentssales-type financing leasedownstream saleconsumer taxone-transaction opinionthe proprietorship theorygeneral price level accountingunits of general purchasing powermaintaining capital in units of general purchasing powerstamp taxtaxes payable

31、methodoperating loss carrybacks and carryforwardsreceivables ofr payables denominated in foreign currencylump-sum qartnership liquidationhusiness taxpermanent differenceretirement of initial partnerhistorical costforward ratetiming differencetemporary differencevalue added statementcommittee represe

32、ntationdebt restructuringsrecorded ratedirect financing leasedirect quotationdirect holdingsmiddle rateinterim reportingreplacement costsubleases（美）quasi-reorbganizationcapital maintenancecapitalized valueasset/libility methodconsolidationaccounting for leases-lessor/(产损益)holding gains lossesopsitio

33、n gain and lossaccounting for leases-leaseecost recovery methodVertical integrationgeneral changechange in ownership of a subsidiarysubsidiary companyresources taxcost method（美）fiduciary accountingproperty taxpartial allocationunconsolidated subsidiaries（美）leasesrentsoff-balance-sheet financing（美）pr

34、oportionate consolidtiondeposit method.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成本会计成本会计会计术语名称英文名称direct labor variancedirect material varianceaccumulation process of procluction costmanufacturing expenses varia

35、nce与actual cost and estimated costsalary costs allocationcost curveoriginal cost and replacement cost与direct cost and indirect costcontrollable costmanufacturing expenses allocation与theory cost and practice costprocedure of cost controlcost entry, cost recorder cost agendajob costing methoddirect la

36、bor variancecost control method与historical cost and future cost与avoidable cost and unavoidable costcost period与avorage cost and individual costsociety costspoliage and defective work losses与unit cost and total costcost transfertotal cost controlcost of merchandise soldprice varianceholding cost or c

37、arrying cost与expired cost and unex-pired cost与relevant cost and irrelevant costfactor analysis approachtarget costgroup costing methodnorm costinter-period expenses allocationplanned costfuel expenses allocationnorm cost control systemmanagement norm与deferrable cost and undeferrable coststandard of

38、cost controlby-product costingresponsibility costproduction costpredicted costcost structure与prime costs and processing costscost of decision makingcategory costing methodwork-in-process costfactory costcost assessmanufactruing expensespower expenses allocationtrend analysis approachsimple costing m

39、ethodlevels of responsibility costcomparative analysis approachequivalent units methodoriginal recordgeneral product cost analysisbudgeted costscost of goods soldloss on work stoppagegraded product costingcomposite expenses allocationabsorption costmerchandise procurement costcost examming targetinc

40、remantal costcost controlcost flowinternal cost statementcosting methodcosting objectivecosting unitcost plancost accountingprinciple of costingcost accounting qrocedurescosting accountcostingcost accumulationcost managementcost analysisocst allocationcost ledgercost adjustmentcost variancecosting r

41、eportcostworkshop costinternal business accounting systeminternal settlement pricesproduct life cycle costthe plan of product costsproduct costfinished product cost与financial cost and manegement costuncontrollable coststandard cost control systemstandard costration analysis apporachreporting costsem

42、i-finished product cost.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管理会计管理会计会计术语名称英文名称political riskreinvoicing centerspecial methods of modern management accountingmodern management accounting与Leads and Lagsfees a

43、nd royaltiesthe cost of capital for foreign lnuertmentsmultinational working capital managementmultinational performance evaluationmanaging transaction exposuremanaging translation exposureforeign project appraisalforeign project appraisalinternational inventory managementdividend kemittancesinterco

44、mpany loansrepatriating blocked fundsmaintaining the value of blocked fundsadjusted net present value.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企业财务会计企业财务会计会计术语名称英文名称MBOCFObusiness financefuture marketnegotiable

45、CDmarketmoney marketgold marketcompany limited by shareslimited pactnershipcompanysecurity secondary marketsole proprietorshipover-the -counter-marketacceptance marketlending marketfinancial regulationsfinancial policyfinancial forecastfinancial controlfinancial marketfinancial decisionfinancial cup

46、ervisionfinancial planningfinancial activitiesorganization of financial managementsecurity primary marketcompany of unlimited liabilityforeign exchange marketdixcount marketforms of enterprise organizationthe functions of finaneial managementthe principle of financial managementthe content of financ

47、ial managementfinancial management objectivesstock exchangesecurities marketcapital marketcompany of limited liabilitythe cycle of financial managemtenobjects of financial managementfinancial managmentfinancial analysis.hudong./w/index.php?title=%E4%BC%9A%E8%AE%A1%E6%9C%AF%E8%AF%AD%E8%8B%B1%E6%B1% 8

48、9%E5%AF%B9%E7%85%A7%E8%A1%A8&action=edit§ion=7会计总论会计总论会计术语名英文名称称matchingaccounting of tourinsm and servicebusiness accountingaccrual basisrealization principlepringciple of historical costaccounting of enterprises with foreign investmentall-purpose financial statementsaccounting of rail way transportation enterprisesowners equityowners equitysubstance over forminformation system perspectiverelevancemicro-accountingobjectivitycomparabilityprudenceaccounting of construction unitsrecording currencymeasurement attributestimelinessmonetary measurement