成本會(huì)計(jì)專有名詞

1、成本會(huì)計(jì)專有名詞 Accounting system 會(huì)計(jì)系統(tǒng) American Accounting Association 美國(guó)會(huì)計(jì)協(xié)會(huì) American Institute of CPAs 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì) Audit 審計(jì) Balance sheet 資產(chǎn)負(fù)債表 Bookkeepking 簿記 Cash flow prospects 現(xiàn)金流量預(yù)測(cè) Certificate in Internal Auditing 內(nèi)部審計(jì)證書 Certificate in Management Accounting 管理會(huì)計(jì)證書 Certificate Public Accountant注冊(cè)會(huì)計(jì)師 C

2、ost accounting 成本會(huì)計(jì) External users 外部使用者 Financial accounting 財(cái)務(wù)會(huì)計(jì) Financial Accounting Standards Board 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì) Financial forecast 財(cái)務(wù)預(yù)測(cè) Generally accepted accounting principles 公認(rèn)會(huì)計(jì)原則 General-purpose information 通用目信息 Government Accounting Office 政府會(huì)計(jì)辦公室 Income statement 損益表 Institute of Internal

3、Auditors 內(nèi)部審計(jì)師協(xié)會(huì) Institute of Management Accountants 管理會(huì)計(jì)師協(xié)會(huì) Integrity 整合性 Internal auditing 內(nèi)部審計(jì) Internal control structure 內(nèi)部控制結(jié)構(gòu) Internal Revenue Service 國(guó)內(nèi)收入署 Internal users 內(nèi)部使用者 Management accounting 管理會(huì)計(jì) Return of investment 投資回報(bào) Return on investment 投資報(bào)酬 Securities and Exchange Commission 證券

4、交易委員會(huì) Statement of cash flow 現(xiàn)金流量表 Statement of financial position 財(cái)務(wù)狀況表 Tax accounting 稅務(wù)會(huì)計(jì) Accounting equation 會(huì)計(jì)等式 Articulation 勾稽關(guān)系 Assets 資產(chǎn) Business entity 企業(yè)個(gè)體 Capital stock 股本 Corporation 公司 Cost principle 成本原則 Creditor 債權(quán)人 Deflation 通貨緊縮 Disclosure 批露 Expenses 費(fèi)用 Financial statement 財(cái)務(wù)報(bào)表 Fi

5、nancial activities 籌資活動(dòng) Going-concern assumption 持續(xù)經(jīng)營(yíng)假設(shè) Inflation 通貨膨漲 Investing activities 投資活動(dòng) Liabilities 負(fù)債 Negative cash flow 負(fù)現(xiàn)金流量 Operating activities 經(jīng)營(yíng)活動(dòng) Owner's equity 所有者權(quán)益 Partnership 合伙企業(yè) Positive cash flow 正現(xiàn)金流量 Retained earning 留存利潤(rùn) Revenue 收入 Sole proprietorship 獨(dú)資企業(yè) Solvency 清償能

6、力 Stable-dollar assumption 穩(wěn)定貨幣假設(shè) Stockholders 股東 Stockholders' equity 股東權(quán)益 Window dressing 門面粉飾 Account 帳 政治風(fēng)險(xiǎn) political risk 再開票中心 re-invoicing center 現(xiàn)代管理會(huì)計(jì)專門方法 special methods of modern management accounting 現(xiàn)代管理會(huì)計(jì) modern management accounting 提前與延期支付 Leads and Lags 特許權(quán)使用管理費(fèi) fees and royalti

7、es 跨國(guó)資本成本計(jì)算 the cost of capital for foreign investments 跨國(guó)運(yùn)轉(zhuǎn)資本會(huì)計(jì) multinational working capital management 跨國(guó)經(jīng)營(yíng)企業(yè)業(yè)績(jī)?cè)u(píng)價(jià) multinational performance evaluation 經(jīng)濟(jì)風(fēng)險(xiǎn)管理 managing economic exposure 交易風(fēng)險(xiǎn)管理 managing transaction exposure 換算風(fēng)險(xiǎn)管理 managing translation exposure 國(guó)際投資決策會(huì)計(jì) foreign project appraisal 國(guó)際存

8、貨管理 international inventory management 股利轉(zhuǎn)移 dividend remittances 公司內(nèi)部貸款 inter-company loans 凍結(jié)資金轉(zhuǎn)移 repatriating blocked funds 凍結(jié)資金保值 maintaining the value of blocked funds 調(diào)整后凈現(xiàn)值 adjusted net present value 配比原則 matching 旅游、飲食服務(wù)企業(yè)會(huì)計(jì) accounting of tourism and service 施工企業(yè)會(huì)計(jì) accounting of construction

9、enterprises 民航運(yùn)輸企業(yè)會(huì)計(jì) accounting of civil aviation transportation enterprises 企業(yè)會(huì)計(jì) business accounting 商品流通企業(yè)會(huì)計(jì) accounting of commercial enterprises 權(quán)責(zé)發(fā)生制原則 accrual basis 農(nóng)業(yè)會(huì)計(jì) accounting of agricultural enterprises 實(shí)現(xiàn)原則 realization principle 歷史成本原則 principle of historical cost 外商投資企業(yè)會(huì)計(jì) accounting of

10、enterprises with foreign investment 通用報(bào)表 all-purpose financial statements 鐵路運(yùn)輸企業(yè)會(huì)計(jì) accounting of rail way transportation enterprises 所有者權(quán)益 owners equity 實(shí)質(zhì)量于形式 substance over form 修正性慣例 principle of exceptions 信息系統(tǒng)論 information system perspective 相關(guān)性原則 relevance 微觀會(huì)計(jì) micro-accounting 客觀性原則 objectivi

11、ty 可比性原則 comparability 謹(jǐn)慎性原則 prudence 金融企業(yè)會(huì)計(jì) accounting of financial institutions 交通運(yùn)輸企業(yè)會(huì)計(jì) accounting of communication and transportation enterprises 建設(shè)單位會(huì)計(jì) accounting of construction units 記賬本位幣 recording currency 計(jì)量屬性 measurement attributes 及時(shí)性原則 timeliness 貨幣計(jì)量 monetary measurement 會(huì)計(jì)準(zhǔn)則 accountin

12、g standards 會(huì)計(jì)主體 accounting entity 會(huì)計(jì)職業(yè)道德 accounting professional ethics 會(huì)計(jì)職能 functions of accounting 會(huì)計(jì)預(yù)測(cè) accounting forecasting 會(huì)計(jì)要素 accounting elements 會(huì)計(jì)研究 accounting research 會(huì)計(jì)學(xué)科體系 accounting science system 會(huì)計(jì)學(xué) accounting 會(huì)計(jì)信息 accounting information 會(huì)計(jì)任務(wù) targets of accounting activities 會(huì)計(jì)人員 a

13、ccounting personnel 會(huì)計(jì)確認(rèn) accounting recognition 會(huì)計(jì)目標(biāo) accounting objective 會(huì)計(jì)理論結(jié)構(gòu) theoretical structure of accounting 會(huì)計(jì)理論 accounting theory 會(huì)計(jì)控制 accounting control 會(huì)計(jì)決策 accounting decision making 會(huì)計(jì)監(jiān)督 accounting supervision 會(huì)計(jì)假設(shè) accounting assumption 會(huì)計(jì)記錄 accounting records 會(huì)計(jì)計(jì)量 accounting measureme

14、nt 會(huì)計(jì)機(jī)構(gòu) accounting department 會(huì)計(jì)環(huán)境 accounting environment; 會(huì)計(jì)核算 financial accounting 會(huì)計(jì)管理體制 system of accounting administration 會(huì)計(jì)分期 accounting periods 會(huì)計(jì)對(duì)象 accounting object 會(huì)計(jì)等式 accounting equation 會(huì)計(jì)本質(zhì) nature of accounting 會(huì)計(jì)報(bào)表 accounting statements 宏觀會(huì)計(jì) macro-accounting 會(huì)計(jì) accounting 匯總報(bào)表 combin

15、ation statements 劃分資本性支出與收益性支出原則 distinguishment between capital expenditure and revenue expenditure 合并報(bào)表 consolidated financial statements 管理活動(dòng)論 management activities perspective 管理會(huì)計(jì) management accounting 管理工具論 management tool perspective 股份制企業(yè)會(huì)計(jì) accounting of stock companies 公認(rèn)會(huì)計(jì)原則 generally acce

16、pted accounting principle, GAAP 公共會(huì)計(jì) public accounting 工業(yè)會(huì)計(jì) accounting of industrial enterprises 個(gè)別報(bào)表 individual statements 高新技術(shù)企業(yè)會(huì)計(jì) accounting of high technology enterprises 負(fù)債 liability 費(fèi)用 expense 反饋價(jià)值 feedback value 對(duì)外經(jīng)濟(jì)合作企業(yè)會(huì)計(jì) accounting of foreign economic cooperation enter prises 對(duì)外報(bào)表 external

17、statements 對(duì)內(nèi)報(bào)表 internal statements 一致性原則 consistency 藝術(shù)論 art perspective 房地產(chǎn)開發(fā)企業(yè)會(huì)計(jì) accounting of real estate enterprises 郵電通信企業(yè)會(huì)計(jì) accounting of post and telecommunication enterprises 預(yù)測(cè)價(jià)值 forecast value 真實(shí)與公允 true and fair view 持續(xù)經(jīng)營(yíng) going concern 成本報(bào)表 cost statement 財(cái)務(wù)會(huì)計(jì)原則 financial accounting prin

18、ciples 財(cái)務(wù)會(huì)計(jì)概念框架 financial accounting conceptual framework 財(cái)務(wù)會(huì)計(jì) financial accounting 政府及非營(yíng)利組織會(huì)計(jì) governmental and non-profit organization accounting 重要性原則 materiality 專用報(bào)表 special purpose financial statements 資產(chǎn) assets 資金 funds 資金運(yùn)動(dòng) funds movement 財(cái)務(wù)報(bào)告 financial report 財(cái)務(wù)報(bào)表要素 elements of financial sta

19、tements 財(cái)務(wù)報(bào)表 financial statements 幣值穩(wěn)定假設(shè) constant-dollar assumption 保險(xiǎn)企業(yè)會(huì)計(jì) accounting of insurance companies 收入確認(rèn) recognition of revenue 公司債券發(fā)行價(jià)格 corporate bond issuing price 固定資產(chǎn)折舊 depreciation of fixed assets| 可轉(zhuǎn)換債券 convertible bonds 加速折舊法 accelerated depreciation methods 公司債券利率 interest rate on d

20、ebenture 應(yīng)收賬款出借 assignment of accounts receivable 無擔(dān)保債券 debenture bonds 后進(jìn)先出法 last-in, first-out, LIFO 應(yīng)付票據(jù)貼現(xiàn) discount on notes payable 先進(jìn)先出去 first-in, first-out縮寫FIFO 在發(fā)建工程 constructions in process 固定資產(chǎn)更換與改良 improvements and replacements of fixed assets 實(shí)地盤存制 periodic inventory system 收益總括觀點(diǎn) all-in

21、clusive concept of income 可變現(xiàn)凈值法 net realizable value 固定資產(chǎn)擴(kuò)建 additions of fixed assets 應(yīng)收賬款出售 sale or factoring of accounts receivable 或有負(fù)債 contingent liability 銷貨退回與折讓 sales returns and allowances 零售價(jià)格法 retail method 現(xiàn)金折扣 cash discount 公司債券 bonds payable 銷售法 sale method 應(yīng)付票據(jù) notes payable 認(rèn)股權(quán) stock

22、 rights 固定資產(chǎn)修理 repairs and maintenance of fixed assets| 有擔(dān)保債券 mortgage bonds 銷售費(fèi)用 selling expenses 應(yīng)付股利 dividends payable 應(yīng)收票據(jù) notes receivable 無形資產(chǎn) intangible assets 收款法 collection method 所得稅 income tax 流動(dòng)負(fù)債 current liabilities 生產(chǎn)法 production method 廢棄和生置法 retirement and replacement method 盤存法 inve

23、ntory method 流動(dòng)資產(chǎn) current assets 購(gòu)貨折扣 purchases discounts; 商譽(yù) goodwill 應(yīng)收賬款 accounts receivable 投資收益 investment income 營(yíng)業(yè)利潤(rùn) operating income 股本 capital stock 公司債券償還 redemption of bonds 壞賬 bad debts 固定資產(chǎn)重估價(jià) revaluations of fixed assets 銀行存款 cash in bank 固定資產(chǎn) fixed assets 利益分配 profit distribution 應(yīng)計(jì)費(fèi)用

24、 accrued expense 商標(biāo)權(quán) trademarks and trade names 凈利潤(rùn) net income 應(yīng)付利潤(rùn) profit payable 收益?zhèn)?income bonds 利息資本化 capitalization of interests 預(yù)付賬款 advance to supplier 其他應(yīng)收款 other receivables 現(xiàn)金 cash 公司債券發(fā)行 corporate bond floatation 應(yīng)付工資 wages payable 實(shí)收資本 paid-in capital 盈余公積 surplus reserves 股利 dividend 應(yīng)

25、交稅金 taxes payable 負(fù)商譽(yù) negative goodwill 費(fèi)用確認(rèn) recognition of expense 短期投資 temporary investment 短期借款 short-term loans 遞延資產(chǎn) deferred charges 當(dāng)期經(jīng)營(yíng)觀點(diǎn) current operating concept of income 存貨銷售影響 effects of inventory errors 折舊方法 depreciation method 折舊率 depreciation rate 支出 payment 直線法 straight-line 職工福利基金 w

26、elfare fund 專利權(quán) patents 住房基金 housing fund 重置成本法 replacement costing 專有技術(shù) know-how 專營(yíng)權(quán) franchises 資本公積 capital reserves 資產(chǎn)負(fù)債表 balance sheet 自然資源 natural resources 存貨 inventory 償債基金 sinking fund 長(zhǎng)期應(yīng)付款 long-term payables 長(zhǎng)期投資 long-term investments 長(zhǎng)期借款 long-term loans 長(zhǎng)期負(fù)債 long-term liability of long-t

27、erm debt 財(cái)務(wù)費(fèi)用 financing expenses 撥定留存收益 appropriated retained earnings 標(biāo)準(zhǔn)成本法 standard costing 變動(dòng)成本法 variable costing 版權(quán) copyrights 匯總原始憑證 cumulative source document 匯總記賬憑證核算形式 bookkeeping procedure using summary vouchers 工作底稿 working paper 復(fù)式記賬憑證 multiple account titles voucher 復(fù)式記賬法 Double entry bo

28、okkeeping 復(fù)合分錄 compound entry 劃線更正法 correction by drawing a straight ling 匯總原始憑證 cumulative source document 會(huì)計(jì)憑證 accounting document 會(huì)計(jì)科目表 chart of accounts 會(huì)計(jì)科目 account title 紅字更正法 correction by using red ink 會(huì)計(jì)核算形式 bookkeeping procedures 過賬 posting 會(huì)計(jì)分錄 accounting entry 會(huì)計(jì)循環(huán) accounting cycle 會(huì)計(jì)賬簿

29、Book of accounts 活頁(yè)式賬簿 loose-leaf book 集合分配賬戶 clearing accounts 計(jì)價(jià)對(duì)比賬戶 matching accounts 記賬方法 bookkeeping methods 記賬規(guī)則 recording rules 記賬憑證 voucher 記賬憑證核算形式 Bookkeeping procedure using vouchers 記賬憑證匯總表核算形式 bookkeeping procedure using categorized account summary 簡(jiǎn)單分錄 simple entry 結(jié)算賬戶 settlement acco

30、unts 結(jié)賬 closing account 結(jié)賬分錄 closing entry 借貸記賬法 debit-credit bookkeeping 局部清查 partial check 卡片式賬簿 card book 跨期攤提賬戶 inter-period allocation accounts 累計(jì)憑證 multiple-record document 聯(lián)合賬簿 compound book 明細(xì)分類賬簿 subsidiary ledger 明細(xì)分類賬戶 subsidiary account 盤存賬存 inventory accounts 平行登記 parallel recording 全面清

31、查 complete check 日記總賬 combined journal and ledger 日記總賬核算形式 bookkeeping procedure using summarized journal 三式記賬法 triple-entry bookkeeping 實(shí)賬戶 real accounts 試算表 trial balance 試算平衡 trial balancing 收付記賬法 receipts-payment bookkeeping 收款憑證 receipt voucher 損益表賬戶 income statement accounts 通用記賬憑證 general pur

32、pose voucher 通用日記賬核算形式 bookkeeping procedure using general journal 外來原始憑證 source documentnbspfrom outside 現(xiàn)金日記賬 cash journal 虛賬戶 nominal accounts 序時(shí)賬簿 book of chronological entry 一次憑證 single-record document 銀行存款日記賬 deposit journal 永續(xù)盤存制 perpetual inventory system 原始憑證 source document 暫記賬戶 suspense accounts 增減記賬法 increase-decrease bookkeeping 債權(quán)結(jié)算賬戶 accounts for settlement of