會計(jì)術(shù)語綜合論述(英文版)

1、會計(jì)術(shù)語英漢對照表初級會計(jì)初級會計(jì)會計(jì)術(shù)語名稱 英文名稱(checking )(corresp onding accou nts)(Periodic checking method)(periodic inventory system)(bound book )(adjustme nt accou nts)(adjust ing jour nal entry)(sin gle accou nt title voucher)(sin gle-e ntry bookkeep ing)(Secon dary accou nts )(cost ing accou nts)(physical inven

2、tory)(bookkeeping )(non-periodic checking method)(correcti on by extre record ing)(off-bala nee sheet accou nts )(provision accounts)(provision and adjunet accounts)(book of chro no logical entry)(sin gle-record docume nt)(deposit jour nal)(perpetual inventory system)(source document )(suspe nse acc

3、ou nts )(in crease-decrease bookkeep ing)(accou nts for settleme nt of claim)(accou nts for settleme nt of claim and debt)(accou nts for settleme nt of debt)(account )(Account number )(debit-credit relati on ship)(adjustme nt of accou nt)(special-purpose voucher )(reversing entry )(accou nts of sour

4、ces of funds )(balanee sheet accounts )(tran sfer voucher)(accou nts of applicati ons of funds)(internal source document )(gen eral ledger )(gen eral accou nt)(adju net accou nts )(payment voucher )(ledger )(bookkeeping procedure using columnar journal)(clos ing accou nt)(clos ing entry)(debit-credi

5、t bookkeep ing)(partial check )(card book )(inter-period allocation accounts)(multiple-record document)(compound book )(subsidiary ledger )(subsidiary accou nt)(inventory accounts)(parallel recording)(complete check )(comb inod jour nal and ledger )(bookkeeping procedure using summarized journal)(tr

6、iple-e ntry bookkeep ing )(real accou nts )0(trial bala ncing)(receipts-payment bookkeeping)(receipt voucher)(in come stateme nt accou nts)(gen eral purpose voucher )(bookkeeping procedure using general journal)(source docume nt from outside )(cash jour nal )(nominal accounts)(cumulative source docu

7、ment )(bookkeeping procedure using summary ovchers )(work ing paper )(mvltiple account titles voucher)(Double entry bookkeeping)0(correcti on by draw ing a straight ling)(cumulative source docume nt )(accou nti ng docume nts)0(accou nt title )(correcti on by using red ink)(bookkeeping procedures )(p

8、osting )(accou nting entry)(accou nting cycle)(Book of accounts)(loose-leaf book )(cleari ng accou nts )(matchi ng accou nts)(bookkeeping methods )(recording rules )(voucher )(Bookkeeping proced ureusing vouchers )(bookkeeping procedure using categorized account summary)(simple en try)(settleme nt a

9、ccou nts)hudo ng./w/i ndex.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&actio n=edit &sectio n=2中級會計(jì)中級會計(jì) 會計(jì)術(shù)語名稱英文名稱Period Expe nserecog niti on of reve nuecorporate bond issui ng pricedepreciation of fixed assetscon vertible bondsaccelerated dep

10、reciati on methodsnet non-operat ing in come and expe nditurein terest rate on debe ntureassig nment of accou nts receivabledebe nture bondslast-i n,first-out,LIFOOther mon etary assetsdiscou nt on no tes payablefirst-in,first-out縮寫 FIFOcon structi ons in processimproveme nts and replaceme nts of fi

11、xed assets periodic inven tory systemall-i nclusive con cept of in comeIn come stateme nt approachnet realizable valueAccrued welfarismadditions of fixed assetssale or factori ng of accou nts receivable contingent liabilitysales retur ns and allowa ncesretail methodcash discou ntbonds payablesale me

12、thodno tes payablestock rightsrepairs and maintenance of fixed assetsmortgage bondsselli ng expe nsesdivide nds payable舊no tes receivableintan gible assetscollecti on methodin come taxcurre nt liabilitiesproducti on methodretireme nt and replaceme nt methodinven tory methodcurre nt assets purchases

13、discou ntsgoodwillaccou nts receivablein vestme nt in come operat ing in come capital stock舊redempti on of bondsbad debtsrevaluations of fixed assetscash in bankfixed assetsprofit distributi onaccrued expe nsetrademarks and trade names net in comeprofit payableUn distributed profitsin come bondsCash

14、 and cash equivale nts capitalizatio n of i nterestsStatutory welfare reserveengin eer materialadva nee to supplier other receivablescashAdva nee Received from Customerscorporate bond floatati onwages payablepaid-i n capitalsurplus reservesMan ageme nt Fee / Man ageme nt Feesdivide ndn egative goodw

15、illrecog niti on of expe nsetemporary in vestme ntShort-term Borrow ingdeferred chargesLow-value con sumpti on goods/Low value con sumbles curre nt operati ng con cept of in come舊effects of i nven tory errors舊depreciati ondepreciati on methoddepreciati on ratepayme ntstraight-li ne舊舊pate ntshous ing

16、 fundreplaceme nt costi ng舊舊kno w-howfran chisescapital reserves舊n atural resourcesinven tory舊sinking fundIon g-term payablesIon g-term in vestme ntsIong-term liability of long-term debt financing expe nsesappropriated reta ined earnings sta ndard cost ingvariable costi ngWrappagecopyrights.hudo ng.

17、/w/i ndex.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&actio n=edit &sectio n=3高級會計(jì)高級會計(jì)會計(jì)術(shù)語名稱 英文名稱in depe ndent directorMarket Value Added,MVAIn vestme nt Cen terProfit Cen terDiscreti onary Expe nse Cen tersreve nue cen terpreacquisiti on in co

18、mecash distribution plansafe payme nts schedulemarket of futures tran sacti onfutures tra nsacti onleveraged leasefinan cial in strume ntsbus in ess qroupann ual reporttran sacti ons betwee n home office and bran chespart nership en terprisecon solidated bala nee sheet（ 美）accou nting for in come tax

19、es of con solidated en titiescon solidated stateme nt of cash flow（美）（美）（美）cost-book value differe ntials con solidated finan cial stateme nts purchase methed the value of an en terprise as a whole pooli ng of in terest method in traperiod tax allocati on un realized profit in ending inven tory inte

20、rcompany transactions in long-term assets maintaining capital in un its of money the fund theory fun cti onal curre ncy excha nge gains or losses consolidated statement of changes in financial poition tran slati on gains or losses Leveraged buyouts, 簡稱 LBC cha nge in own ership perce ntage held by p

21、are nt reciprocal allocati on approach mon etary items part nership liquidati on acquisiti on of majority in terest tariff un its of nominal curre ncy record ing curre ncy operati ng lease curre nt/non curre nt method econo mic in come trustee accou ntingcombined financial state-ments equity methodh

22、ome office-bra nch expe nse allocati on mon etary/ no mon etaryin terest rate futrues tra nsacti on simple equity method excha nge rate pare nt compa ny bonus procedure（美）treasury stock approachservice factor actuaries ' report comprehe nsive allocati onexpe nses related to comb in ati ons in di

23、rect quotati on buy ing rate futrues con tract con glomerati on holdi ng compa ny stock in dex futrues crosswise sale fixed rate tax effect method record ing rate horiz on tal in tegrati on preacquisiti on divide ndsnet realizable accou nti ng for bus in ess comb in ati onoffset gain and lossselli n

24、g ratefinan cial futures tra nsacti onaccou nti ng in comecon solidated in come stateme ntfair valueoptio nsin direct hold ingtwo-tra nsactio n opi nionban krupcy liquidati on bus in ess comb in ati on the en terprise theory con sig nment equity theory financing lease futrues for commodity goodwill

25、procedure maintaining capital in terms of productive capacity premiummin ority in terest in comeminority stockholder ' s interestlisted compa ny statme ntthe residual equity theorytemporal methoden tity theory（美）（美）（美）the en tity theorytrustee specific cha nge in come tax accou nti ng in terqeri

26、od tax allocati on tax accou nting sale-leaseback pers onal in come tax pers on al fi nan cial state-me nts reorga ni zati on pla n reorga ni zati oncomplex equity method associated compa ny divide nd floati ng rate accou nti ng for branch con structive gains and losses on bonds con structive retire

27、me nt spculati on discou nt specific price in dexbranchin stallme nt salesin stallme nt liquidati on segme ntal report ing real estate reve nuecost of real setatemultiply excha nge ratenet in vestme nt in foreig n en tities un its of measureme nt deffered methodcon temporary theorysin gal methodpens

28、ion pla n（美）accou nti ng for pension pla n（美）pension ben efit obligati ons（美）net periodic pension cost（美）pension pla n assets accou ng for circulati n tax（美）assig nment of part nership in terest purchas ing power gains or loosses nonmon etary items（美）on e-l ine con solidati onforeig n excha ngeforei

29、g n curre ncy stateme ntsforeig n cure ncy tran slati on riskrecord ing-currency methodhedgeforeig n cure ncy in vestme nt riskforeig n curre ncy assets risktran slati on of foreig n curre ncy stateme ntsforeig n curre ncy excha nge risk（美）foreig n curre ncy commitme nt foreig n crure ncy liability

30、risk fore ingn curre ncy holdi ng risk origi nal-curre ncy method foreig n curre ncy foreig n curre ncy tra nsacti on merger accou nti ng for price cha nges in solve ncy full con solidati on price in dex price cha nges full accrual method gen eral price in dex foreig n excha nge frtrues tran sacti o

31、n push-dow n accou nti ng tran slati on-remeasureme nt method curre nt cost/ge neral purchas ing power accou nti n crure nt cost curre nt cost accou nti ng remeasureme nt-tra nslati on method sales age ncy mutual hold ings recon ciliati on of home office and branch accou nts upstream sale derivative

32、 finan cial in stru-me ntssales-type financing leasedow nstream salecon sumer taxon e-tra nsacti on opi nion the proprietorship theory gen eral price level accou nting un its of gen eral purchas ing power maintaining capital in un its of gen eral purchas ing power stamp tax taxes payable method oper

33、ati ng loss carrybacks and carryforwards receivables ofr payables denomin ated in foreig n curre ncy lump-sum qartnership liquidation hus in ess tax perma nent differe nee retireme nt of in itial part ner historical cost forward rate timi ng differe nee temporary differe nee value added stateme nt c

34、ommittee represe ntati on debt restructuri ngs recorded rate direct financing lease direct quotati on direct holdi ngs（美）/（產(chǎn)損益）（美）middle rate in terim report ing replaceme nt cost subleases quasi-reorbga ni zati on capital maintenance capitalized value asset/libility method con solidati on accou nti

35、ng for leases-lessor holdi ng gains losses opsiti on gain and loss accou nting for leases-leasee cost recovery method Vertical in tegrati on gen eral cha nge cha nge in own ership of a subsidiary subsidiary compa ny resources tax cost method fiduciary accou nting property tax partial allocati on unc

36、on solidated subsidiariesleasesrentsoff-bala nce-sheet financing（美）proporti on ate con solidti ondeposit methodhudo ng./w/i ndex.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&actio n=edit &sectio n=4成本會計(jì)成本會計(jì)會計(jì)術(shù)語名稱 英文名稱direct labor varia nee direc

37、t material varia nce accumulati on process of proclucti on costman ufacturi ng expe nses varia nceactual cost and estimated cost salary costs allocati oncost curveorigi nal cost and replaceme nt cost與direct cost and in direct costcon trollable costmanufacturing expenses allocation與theory cost and pr

38、actice costprocedure of cost con trolcost en try, cost recorder cost age ndajob costi ng methoddirect labor varia neecost con trol method與historical cost and future cost與avoidable cost and un avoidable costcost period與avorage cost and in dividual costsociety costspoliage and defective work losses與un

39、it cost and total costcost tran sfertotal cost con trolcost of mercha ndise soldprice varia nceholdi ng cost or carry ing cost與expired cost and un ex-pired cost與releva nt cost and irreleva nt cost factor an alysis approachtarget costgroup costi ng methodnorm costin ter-period expe nses allocati on p

40、la nned costfuel expe nses allocati on norm cost con trol system man ageme nt norm與deferrable cost and un deferrable cost sta ndard of cost con trol by-product cost ing resp on sibility costproducti on costpredicted cost cost structure與prime costs and process ing costscost of decisi on makingcategor

41、y costi ng method work-i n-process cost factory cost cost assess man ufactru ing expe nses power expe nses allocati on trend an alysis approach simple costi ng method levels of resp on sibility cost comparative an alysis approach equivale nt un its method origi nal record gen eral product cost an al

42、ysis budgeted costs cost of goods sold loss on work stoppage graded product cost ing composite expe nses allocati on absorpti on costmercha ndise procureme nt cost cost exam ming target in crema ntal costcost con trolcost flowinternal cost stateme ntcosti ng methodcost ing objectivecosti ng unitcost

43、 pla ncost accou ntingprin ciple of cost ingcost accou nting qrocedurescost ing accou ntcost ingcost accumulati oncost man ageme ntcost an alysisocst allocati on cost ledgercost adjustme nt cost varia neecosti ng reportcostworkshop costinternal bus in ess accou nti ng systeminternal settlement price

44、sproduct life cycle costthe pla n of product costsproduct costfini shed product cost與finan cial cost and man egeme nt costuncon trollable coststa ndard cost con trol systemsta ndard costrati on an alysis apporachreport ing costsemi-fi ni shed product cost.hudo ng./w/i ndex.php?title=%E4%BC%9A%E8%AE%

45、A1%E6%9C%AF%E8%AF%AD%E8%8B%B1%E6%B1%89%E5%AF%B9%E7%85%A7%E8%A1%A8&actio n=edit &sectio n=5管理會計(jì)管理會計(jì)會計(jì)術(shù)語名稱 英文名稱political riskrein voic ing cen terspecial methods of moder n man ageme nt accou nti ngmoder n man ageme nt accou nting與Leads and Lagsfees and royaltiesthe cost of capital for foreig

46、n In uertme ntsmult in ati onal work ing capital man ageme ntmult in ati onal performa nee evaluati onman agi ng tran sacti on exposureman agi ng tran slati on exposureforeig n project appraisalforeig n project appraisalintern ati onal inven tory man ageme ntdivide nd kemitta ncesin tercompa ny loa

47、nsrepatriat ing blocked fundsmaintaining the value of blocked fundsadjusted net prese nt value.hudo ng./w/i ndex.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&actio n=edit &sectio n=6企業(yè)財(cái)務(wù)會計(jì)企業(yè)財(cái)務(wù)會計(jì)會計(jì)術(shù)語名稱 英文名稱MBOCFObus in ess finance future market n

48、 egotiable CDmarket money market gold market compa ny limited by shares limited pact nership compa ny security sec on dary market sole proprietorship over-the -cou nter-market accepta nee market lending market finan cial regulati ons finan cial policy finan cial forecast finan cial con trol finan ci

49、al market finan cial decisi on finan cial cupervisi on finan cial pla nning finan cial activitiesorganization of financial managementsecurity primary marketcompany of unlimited liabilityforeig n excha nge marketdixcou nt marketforms of en terprise orga ni zati onthe fun cti ons of finan eial man age

50、me ntthe pr in ciple of finan cial man ageme ntthe content of finan cial man ageme ntfinan cial man ageme nt objectivesstock excha ngesecurities marketcapital marketcompany of limited liabilitythe cycle of finan cial man agemte nobjects of finan cial man ageme ntfinan cial man agme ntfinan cial an a

51、lysis.hudo ng./w/i ndex.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&actio n=edit &sectio n=7會計(jì)總論會計(jì)總論會計(jì)術(shù)語名稱英文名稱matchi ngaccou nting of touri nsm and serviceaccrual basisrealizati on pri nciplepringciple of historical costaccou nti ng of en terp

52、rises with foreig n in vestme nt all-purpose finan cial stateme ntsaccounting of rail way transportation enterprises own ers equity own ers equity substa nee over formin formati on system perspectivereleva neemicro-accou ntingobjectivitycomparabilityprude neeaccou nti ng of con structi on un itsreco

53、rd ing curre ncymeasureme nt attributestimeli nessmon etary measureme ntaccou nting professi onal ethicsfun cti ons of accou nti ngaccou nting eleme ntsaccou ntingaccou nting in formati ontargets of accou nting activitiesaccou nting pers onn elsaccou nti ng recog niti onaccou nting objectiveaccou nt

54、ing con trolaccou nting decisi on makingaccou nti ng supervisi onaccou nti ng assumpti onaccou nti ng recordsaccou nting measureme ntaccou nting departme ntaccou nti ng en viro nmentfinan cial accou nti ngsystem of accou nti ng adm in tstrati on accounting periodsn ature of accou nti ngaccou nti ng

55、stateme ntsmacro-accou ntingaccou ntingcomb in ati on stateme ntsdisti nguishme nt oetwee n capital expe nditure and reve nue expe nditiurecon solidated fian cial stateme ntsman ageme nt activities perspectiveman ageme nt accou nti ngman egeme nt tool perspectiveaccou nting of stock compa niesgen erally accepted accou nting pr in ciple,GAAPin dividual stateme ntsaccou nti ng of high tech no logy en terprisesliabilityexpensefeedback valueaccou nting of foreig n econo mic cooperati on en ter prisesexter nal stateme ntscon siste ncyart perspecti