財(cái)務(wù)會(huì)計(jì)專有名詞

財(cái)務(wù)會(huì)計(jì)專有名詞財(cái)務(wù)會(huì)計(jì)專有名詞財(cái)務(wù)會(huì)計(jì)專有名詞資料僅供參考文件編號(hào)：2022年4月財(cái)務(wù)會(huì)計(jì)專有名詞版本號(hào)：A修改號(hào)：1頁次：1.0審核：批準(zhǔn):發(fā)布日期：會(huì)計(jì)科目1001-現(xiàn)金-Cashonhand1002-銀行存款-Cashinbank1009-其他貨幣資金-Othermonetaryfund100901-外埠存款-Depositinothercities100902-銀行本票-Cashier'scheque100903-銀行匯票-Bankdraft100904-信用卡-Creditcard100905-信用保證金-Deposittocreditor100906-存出投資款-Cashininvestingaccount1101-短期投資-Short-terminvestments110101-股票-Short-termstockinvestments110102-債券-Short-termbondinvestments110203-基金-Short-termfundinvestments110110-其他-Othershort-terminvestments1102-短期投資跌價(jià)準(zhǔn)備-Provisionforlossondeclineinvalueofshort-terminvestments1111-應(yīng)收票據(jù)-Notesreceivable1121-應(yīng)收股利-Dividendsreceivable1131-應(yīng)收帳款-Accountsreceivable1133-其他應(yīng)收款-Otherreceivable1141-壞賬準(zhǔn)備-Provisionforbaddebts1151-預(yù)付賬款-Advancetosuppliers1161-應(yīng)收補(bǔ)貼款-Subsidyreceivable1201-物資采購-Materialspurchased1211-原材料-Rawmaterials1221-包裝物-Containers1231-低值易耗品-Lowcostandshortlivedarticles1232-材料成本差異-Costvariancesofmaterial1241-自制半成品-Semi-finishedproducts1243-庫存商品-Merchandiseinventory1244-商品進(jìn)銷差價(jià)-Marginbetweensellingandpurchasingpriceonmerchandise1251-委托加工物資-Materialonconsignmentforfurtherprocessing1261-委托代銷商品-Goodsonconsignment-out1271-受托代銷商品-Goodsonconsignment-in1281-存貨跌價(jià)準(zhǔn)備-Provisonforimpairmentofinventories1291-分期收款發(fā)出商品-Goodsoninstalmentsales1301-待攤費(fèi)用-Prepaidexpense1401-長期股權(quán)投資-Long-termequityinvestments140101-股票投資-Long-termstockinvestments140102-其他股權(quán)投資-Otherlong-termequityinvestments1402-長期債權(quán)投資-Long-termdebtinvestments140201-債券投資-Long-termbondinvestments140202-其他債權(quán)投資-Otherlong-termdebtinvestments1421-長期投資減值準(zhǔn)備-Provisonforimpairmentoflong-terminvestments1431-委托貸款-Entrustedloan143101-本金-Principalofentrustedloan143102-利息-Interestofentrustedloan143103-減值準(zhǔn)備-Provisionforimpairmentofentrustedloan1501-固定資產(chǎn)-Fixedassets-cost1502-累計(jì)折舊-Accumulateddepreciation1505-固定資產(chǎn)減值準(zhǔn)備-Provisionforimpairmentoffixedassets1601-工程物資-Constructionmaterial160101-專用材料-Specificpurposematerials160102-專用設(shè)備-Specificpurposeequipments160103-預(yù)付大型設(shè)備款-Prepaymentsformajorequipments160104-為生產(chǎn)準(zhǔn)備的工具及器具-Toolsandinstrumentspreparedforproduction1603-在建工程-Constructioninprocess1605-在建工程減值準(zhǔn)備-Provisionforimpairmentofconstructioninprocess1701-固定資產(chǎn)清理-Disposaloffixedassets1801-無形資產(chǎn)-Intangibleassets1815-未確認(rèn)融資費(fèi)用-Unrecognizedfinacingcharges1901-長期待攤費(fèi)用-Long-termdeferredexpenses1911-待處理財(cái)產(chǎn)損溢-Profit&lossofassetspendingdisposal191101-待處理流動(dòng)資產(chǎn)損溢-Profit&lossofcurrent-assetspendingdisposal191102-待處理固定資產(chǎn)損溢-Profit&lossoffixedassetspendingdisposal2101-短期借款-Short-termloans2111-應(yīng)付票據(jù)-Notespayable2121-應(yīng)付賬款-Accountspayable2131-預(yù)收賬款-Advancefromcustomers2141-代銷商品款-Accountsofconsignedgoods2151-應(yīng)付工資-Wagespayable2153-應(yīng)付福利費(fèi)-Welfarepayable2161-應(yīng)付股利-Dividendspayable2171-應(yīng)交稅金-Taxespayable217101-應(yīng)交增值稅-Valueaddedtaxpayable-進(jìn)項(xiàng)稅額-InputVAT-已交稅金-PaymentofVAT-轉(zhuǎn)出未交增值稅-OutgoingofunpaidVAT-減免稅款-VATrelief-銷項(xiàng)稅額-OutputVAT-出口退稅-RefundofVATforexport-進(jìn)項(xiàng)稅額轉(zhuǎn)出-OutgoingofinputVAT-出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額-MerchandiseVATfromexperttodomesticsaling-轉(zhuǎn)出多交增值稅-Outgoingofover-paidVAT217102-未交增值稅-UnpaidVAT217103-應(yīng)交營業(yè)稅-Businesstaxpayable217104-應(yīng)交消費(fèi)稅-Consumertaxpayable217105-應(yīng)交資源稅-Taxonnaturalresourcespayable217106-應(yīng)交所得稅-Incometaxpayable217107-應(yīng)交土地增值稅-Landappreciationtaxpayable217108-應(yīng)交城市維護(hù)建設(shè)稅-Urbanmaintainenceandconstructiontaxpayable217109-應(yīng)交房產(chǎn)稅-Realestatetaxpayable217110-應(yīng)交土地使用稅-Landusetaxpayable217111-應(yīng)交車船使用稅-Vehicleandvesselusagetaxpayable217112-應(yīng)交個(gè)人所得稅-Personalincometaxpayable2176-其他應(yīng)交款-Otherfundpayable2181-其他應(yīng)付款-Otherpayables2191-預(yù)提費(fèi)用-Accuredexpenses2201-待轉(zhuǎn)資產(chǎn)價(jià)值-Pendingtransfervalueofassets2211-預(yù)計(jì)負(fù)債-Estimablelibilities2301-長期借款-Long-termloans2311-應(yīng)付債券-Bondspayable231101-債券面值-Parvalueofbond231102-債券溢價(jià)-Bondpremium231103-債券折價(jià)-Bonddiscount231104-應(yīng)計(jì)利息-Accuredbondinterest2321-長期應(yīng)付款-Long-termpayable2331-專項(xiàng)應(yīng)付款-Specificaccountpayable2341-遞延稅款-Deferredtax3101-實(shí)收資本(或股本）-Paid-incapital（orsharecapital)3103-已歸還投資-Retiredcapital3111-資本公積-Capitalreserve311101-資本（或股本）溢價(jià)-Capital(orsharecaptical)premium311102-接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備-Restrictedcapitalreserveofnon-cashassetsdonationreceived311104-股權(quán)投資準(zhǔn)備-Restrictedcapitalreserveofequityinvestments311105-撥款轉(zhuǎn)入-Governmentgrantsreceived311106-外幣資本折算差額-Foreigncurrencycapitalconversiondifference311107-其他資本公積-Othercapitalreserve3121-盈余公積-Surplusreserve312101-法定盈余公積-Statutorysurplusreserve312102-任意盈余公積-Discretionaryearningsurplus312103-法定公益金-Statutorypublicwelfarefund312104-儲(chǔ)備基金-Reservefund312105-企業(yè)發(fā)展基金-Enterprisedevelopmentfund312106-利潤歸還投資-Profitreturnforinvestment3131-本年利潤-Profit&losssummary3141-利潤分配-Distributionprofit314101-其他轉(zhuǎn)入-Otheradjustments314102-提取法定盈余公積金-Extractforstatutorysurplusreserve314103-提取法定公益金-Extractforstatutorypublicwelfarefund314104-提取儲(chǔ)備基金-Extractforreservefund314105-提取企業(yè)發(fā)展基金-Extractforenterprisedevelopmentfund314106-提取職工獎(jiǎng)勵(lì)及福利基金-Extractforstaffbonusandwelfarefund314107-利潤歸還投資-Profitreturnofcapitalinvested314108-應(yīng)付優(yōu)先股股利-Preferencesharedividendpayable314109-提取任意盈余公積-Extractfordiscretionaryearningsurplus314110-應(yīng)付普通股股利-Ordinarysharedividendpayable314111-轉(zhuǎn)作資本（或股本）的普通股股利-Ordinarysharedividendtransfertocapital(orshare)314115-未分配利潤-Undistributedprofit4101-生產(chǎn)成本-Costofproduction410101-基本生產(chǎn)成本-Basicproductioncost410102-輔助生產(chǎn)成本-Auxiliaryproductioncost4105-制造費(fèi)用-Manufacturingoverheads4107-勞務(wù)成本-Laborcost5101-主營業(yè)務(wù)收入-Salesrevenue5102-其他業(yè)務(wù)收入-Revenuesfromotheroperations5201-投資收益-Investmentincome5203-補(bǔ)貼收入-Subsidyincome5301-營業(yè)外收入-Non-operatingprofit5401-主營業(yè)務(wù)成本-Costofsales5402-主營業(yè)務(wù)稅金及附加-Salestax5405-其他業(yè)務(wù)支出-Costofotheroperations5501-營業(yè)費(fèi)用-Operatingexpenses5502-管理費(fèi)用-Generalandadministrativeexpenses5503-財(cái)務(wù)費(fèi)用-Financialexpenses5601-營業(yè)外支出-Non-operatingexpenses5701-所得稅-Incometax5801-以前年度損益調(diào)整-Priorperiodprofit&lossadjustment1-財(cái)務(wù)管理-financialmanagement1-資金-fund1-金融商品-financialinstrument1-財(cái)務(wù)活動(dòng)-financeactivity1-籌資管理-financingmanagement1-投資管理-investingmanagement1-直接投資-directinvestment1-間接投資-indirectinvestment1-證券投資-securitiesinvestment1-長期投資-long-terminvestment(orNoncurrentinvestment)1-短期投資-short-terminvestment(ortemperoraryinvestment)1-對內(nèi)投資-internalinvestment1-對外投資-externalinvestment1-利潤（股利）分配管理-profitanddividenddistributionmanagement1-利潤最大化-profitmaximum1-資本利潤率（每股利潤）最大化-Earningspersharemaximum1-企業(yè)價(jià)值-valueoftheenterprise1-財(cái)務(wù)預(yù)測-financialprodiction1-財(cái)務(wù)決策-financialdecision1-財(cái)務(wù)預(yù)算-financialbudget1-財(cái)務(wù)控制-financialcontrol1-財(cái)務(wù)分析-financialanalysis1-所得稅-incometax1-流轉(zhuǎn)稅-taxoncommeoditiesincirculation1-資源稅-taxon(natural)resources1-財(cái)產(chǎn)稅-propertytax1-行為稅-taxoneconomicactivities1-利率-interestrate1-純利率-therealrisk-freerateofinterest1-通貨膨脹附加率-inflationpremium1-風(fēng)險(xiǎn)附加率-riskpremium--2-資金的時(shí)間價(jià)值-timevalueofmoney2-終值-futurevalue2-現(xiàn)值-presentvalue2-年金-annuity2-預(yù)付年金-annuitydue2-永續(xù)年金-indefinteannuity2-風(fēng)險(xiǎn)-risk2-市場風(fēng)險(xiǎn)-marketrisk2-企業(yè)特有風(fēng)險(xiǎn)-unsystematicrisk(orcompany-specificrisk)2-經(jīng)營風(fēng)險(xiǎn)-operatingrisk2-財(cái)務(wù)風(fēng)險(xiǎn)-financialrisk2-報(bào)酬-return2-投資報(bào)酬率-returnoninvestment(ROI)2-無風(fēng)險(xiǎn)報(bào)酬率-returnonriskfreeinvestment2-風(fēng)險(xiǎn)報(bào)酬率-returnonriskinvestment2-期望值-expectedrateofreturn2-方差-variance2-標(biāo)準(zhǔn)差-standarddeviation2-標(biāo)準(zhǔn)差系數(shù)-coefficientofvariance2-成本性態(tài)分析-costbehavioranalysis2-本量利分析-costvolumeprfoitanalysis(CVPanalysis)2-變動(dòng)成本-variablecost2-固定成本-fixedcost2-混合成本-mixedcost2-高低點(diǎn)法-high-lowmethod2-散布圖法-scattered-pointsgraphingmethod2-一元直線回歸法-regressionanalysismethod2-技術(shù)測定法-industrialengineeringmethod2-直接分析法-directanalysis2-邊際貢獻(xiàn)-contributionmargin2-邊際貢獻(xiàn)率-contributionmarginrate2-變動(dòng)成本率-variablecostrate2-保本分析-break-evenanalysis2-保利分析-targetprofitanalysis2-安全邊際量-safetymargins2-安全邊際額-salesrevenueonsafeymargins--3-籌資決策-financingdecision3-吸收直接投資-Absoptioninvestment3-發(fā)行股票-stockissuance3-發(fā)行債券-bondsissuance3-融資租賃-capitallease3-商業(yè)信用-commercialtrustorcommercialcredit3-銷售百分比法-Percentageonsalesmethod3-每股價(jià)格-pricepershare3-優(yōu)先股籌資-preferredstockfinancing3-留存收益-retainedearnings3-補(bǔ)償性余額-compensationbalance3-名義利率-nominalrate--4-資本成本-costofcapital4-資本結(jié)構(gòu)-capitalstructure4-資本成本率-thecostofcapitalrate4-綜合資本-comprehesivecapital4-邊際資本成本-marginalcostofcapital4-經(jīng)營杠桿-operatingleverage4-財(cái)務(wù)杠桿-financeleverage4-綜合杠桿-comprehensiveleverage4-資本結(jié)構(gòu)的優(yōu)化-optimalcaptialstructure--5-項(xiàng)目投資-projectinvestment5-投資-investment5-現(xiàn)金流量-cashflows5-營業(yè)收入-operatingrevenue5-固定資產(chǎn)-fixedassets5-流動(dòng)資金-workingcapital5-付現(xiàn)成本（或經(jīng)營成本）-operatingcost5-變動(dòng)成本-variablecost5-固定成本-fixedcost5-折舊額及攤銷額-depreciationoramortizationamount5-現(xiàn)金凈流量-netcashflows5-年現(xiàn)金流入量-annualcashinflows5-年現(xiàn)金流出量-annualcashoutflows5-凈利潤-netincome5-沉落成本-sunkcost5-機(jī)會(huì)成本-opportunitycost5-凈營運(yùn)資金-networkingcapital5-非貼現(xiàn)指標(biāo)-non-dicountingindex5-凈現(xiàn)值-netpresentvalue5-凈現(xiàn)值率-therateofnetpresentvalue5-現(xiàn)值指數(shù)-presentvalueindex5-內(nèi)含報(bào)酬率-internalrateofreturn5-投資風(fēng)險(xiǎn)-riskofinvestment--6-證券投資-investmentinsecurities6-債券投資-debtinvestment6-股票投資-equtiyinvestment6-組合投資-investmentinportfolio6-基金投資-investmentinfunds6-委托買賣-commisssionbusiness6-債券的價(jià)值-valueofbonds6-股票的價(jià)值-valueofstocks6-系統(tǒng)性風(fēng)險(xiǎn)-systematicrisk6-市場風(fēng)險(xiǎn)-marketrisk6-利率風(fēng)險(xiǎn)-riskofinterestrate6-購買力風(fēng)險(xiǎn)-purchasepowerrisk6-非系統(tǒng)性風(fēng)險(xiǎn)-non-systematicrisk6-行業(yè)風(fēng)險(xiǎn)-industrialrisk6-經(jīng)營風(fēng)險(xiǎn)-operatingrisk6-違約風(fēng)險(xiǎn)-riskondefault--7-貨幣資金平均持有量-precautionarybalancesofcash7-應(yīng)收賬款-accountsreceivable7-壞賬成本-bad-debtexpenseorcost7-信用政策-creditpolicy7-現(xiàn)金折扣-cashdiscount7-存貨管理-inventorymanagement8-利潤分配-profitdistribution8-股利分配-dividenddistribution8-現(xiàn)金股利-cashdividend8-股票股利-stockdividend8-股利宣告日-dividenddeclarationdate8-股利發(fā)放日-dividendpaymentdate--9-財(cái)務(wù)預(yù)算-financialbudget9-固定預(yù)算-fixedbudget9-彈性預(yù)算-flexiblebudget9-增量預(yù)算-incrementalbudget9-零基預(yù)算-currentperiodbudget9-赤字預(yù)算-unbalancedbudget9-現(xiàn)金預(yù)算-cashbudget9-定期預(yù)算-periodicbudget9-滾動(dòng)預(yù)算-rollingbudget9-銷售預(yù)算-salesbudget9-生產(chǎn)預(yù)算-productionbudget9-預(yù)計(jì)利潤表-budgetedincomestatement9-預(yù)計(jì)資產(chǎn)負(fù)債表-budgetedbalancesheet9-預(yù)計(jì)現(xiàn)金流量表-budgetedstatementofcashflows--10-財(cái)務(wù)控制-financialcontrol10-價(jià)值控制-valuationcontrol10-綜合控制-comprehensivecontrol10-責(zé)任中心-responsibilitycenters10-成本中心-costcenter10-利潤中心-profitcenter10-投資中心-investmentcenter10-投資報(bào)酬率-returnoninvestment(ROI)10-剩余收益-residualvalue10-經(jīng)濟(jì)增加值-economicvalueadded10-內(nèi)部轉(zhuǎn)移價(jià)格-transferpricing10-市場價(jià)格-marketbasedtransferprices10-協(xié)商價(jià)格-negotiatedtransferprices10-雙重價(jià)格-thedualtransferpricing10-以“成本”做為內(nèi)部轉(zhuǎn)移價(jià)格-costbasedtransferprices10-標(biāo)準(zhǔn)成本法-standardcosting10-標(biāo)準(zhǔn)變動(dòng)成本-standardvariablecost10-標(biāo)準(zhǔn)固定成本-standardfixedcost10-差異分析-varianceanalysis10-有利差異-favorablevariance10-不利差異-unfavorablevariance--11-財(cái)務(wù)指標(biāo)分析-financialindexanalysis11-財(cái)務(wù)報(bào)表分析-financialstatementanalysis11-償債能力-debtsolvencycapacity11-營運(yùn)能力-operatingcapacity11-盈利能力-profitability11-現(xiàn)金流-cashflow11-比率分析法-ratioanalysis11-效率比率-efficiencyratios11-結(jié)構(gòu)比率-thestructuralratios11-相關(guān)比率-relevantrations11-流動(dòng)比率-currentratio11-流動(dòng)資產(chǎn)-currentassets11-貨幣資金-curencyandfund(orcashanditsequivalent)11-短期投資-short-terminvestment(ortemporaryinvestment)11-應(yīng)收票據(jù)-notesreceivable11-應(yīng)收賬款-accountreceivable11-預(yù)付賬款-accountinadvance11-其他應(yīng)收款-otherreceivables11-存貨-inventory11-待攤費(fèi)用-prepaidexpense11-一年內(nèi)到期的長期債權(quán)投資-investmentinbondsextinguishedinthecurrentyear11-長期投資-long-terminvestment11-固定資產(chǎn)-fixed(orplant)assets11-固定資產(chǎn)原價(jià)-originalcostoffixedassets11-累計(jì)折舊-accumulateddepreciation11-固定資產(chǎn)凈值-netbookvalueoffixedassets11-固定資產(chǎn)清理-disposaloffixedassets11-固定資產(chǎn)減值損失-fixedassetimpairmentloss11-在建工程-constructioninprocess11-無形資產(chǎn)及其他資產(chǎn)-intangiblesandotherassets11-遞延資產(chǎn)-deferredassets11-長期待攤費(fèi)用-long-termprepaidexpense11-其他長期資產(chǎn)-otherlong-termassets11-流動(dòng)負(fù)債-currentliablities11-短期借款-short-termbankloan11-應(yīng)付票據(jù)-notepayable11-應(yīng)付賬款-accountpayable11-預(yù)收賬款-unearnedrevenue11-其他應(yīng)付款-otherpayables11-應(yīng)付工資-salariespayable11-應(yīng)付福利費(fèi)-wefarefundspayable11-應(yīng)交稅金-taxpayable11-其他應(yīng)交款-otherpayables11-預(yù)提費(fèi)用-allownceforexpenses11-一年內(nèi)到期的長期負(fù)債-long-termliabilityexpiredinthecurrentyear11-其他流動(dòng)負(fù)債-othercurrentliablities11-長期負(fù)債-long-termornoncurrentliablities11-長期借款-long-termbankloan11-應(yīng)付債券-bondspayable11-其他長期負(fù)債-otherlong-termliabilities11-所有者權(quán)益-owner'sequity11-實(shí)收資本-paid-incapital11-資本公積-capitalreserve11-未分配利潤-undistributedprofit11-主營業(yè)務(wù)收入-revenuefrommajoroperations(usuallysalesrevenue)11-主營業(yè)務(wù)成本-costofgoodssold(orcostofsales)11-主營業(yè)務(wù)利潤-operatingincome11-其他業(yè)務(wù)利潤-otherincome11-營業(yè)費(fèi)用-sellingexpenses11-管理費(fèi)用-generalandadminstrativeexpense11-財(cái)務(wù)費(fèi)用-financial(orinterest)expense11-投資收益-investmentincome(orincomefrominvestment)11-營業(yè)外收入-gain(orotherrevenues)11-營業(yè)外支出-loss(orotherexpensesorlosses)11-稅前利潤-pretaxincome(ornetincomebeforeincometax)11-所得稅-incometaxexpense11-凈利潤-netincome(ornetprofit)11-流動(dòng)比率-currentratio11-速動(dòng)比率-quickratio(oracidquickratio,oracidtestratio)11-現(xiàn)金比率-cashratio11-資產(chǎn)負(fù)債率-Debttoassetratio11-產(chǎn)權(quán)比率-Debttoequityratio11-有形凈值負(fù)債率-Debttotangibleassetsratio11-利息保障倍數(shù)-timesinterestearnedratio11-應(yīng)收賬款周轉(zhuǎn)率-Receivablesturnover11-存貨周轉(zhuǎn)率-inventoryturnover11-流動(dòng)資產(chǎn)周轉(zhuǎn)率-currentassetsturnover11-固定資產(chǎn)周轉(zhuǎn)率-fixedassetsturnover11-總資產(chǎn)周轉(zhuǎn)率-totalassetsturnover11-銷售毛利率-grossprofittosalesratio11-銷售凈利率-profitmargin11-成本利潤率-profittocostratio11-總資產(chǎn)報(bào)酬率-returnontotalassets11-凈資產(chǎn)收益率-returnonequtiy(ornetassets)11-資本保值增值率-capitalmaintenanceandincrementratio11-銷售現(xiàn)金比率-netoperatingcashflowtosalesratio11-每股營業(yè)現(xiàn)金凈流量-netoperatingcashflowpershare11-凈收益營運(yùn)指數(shù)-operatingprofittonetincomeratio11-現(xiàn)金營運(yùn)指數(shù)-operatingcashflowtooperatingprofitratio11-杜邦財(cái)務(wù)分析-theDuPontfinancialanalysissystem11-沃爾比重評(píng)分法-theAlexanderWallsystem成本會(huì)計(jì)Accountingsystem會(huì)計(jì)系統(tǒng)AmericanAccountingAssociation美國會(huì)計(jì)協(xié)會(huì)AmericanInstituteofCPAs美國注冊會(huì)計(jì)師協(xié)會(huì)Audit審計(jì)Balancesheet資產(chǎn)負(fù)債表Bookkeepking簿記Cashflowprospects現(xiàn)金流量預(yù)測CertificateinInternalAuditing內(nèi)部審計(jì)證書CertificateinManagementAccounting管理會(huì)計(jì)證書CertificatePublicAccountant注冊會(huì)計(jì)師Costaccounting成本會(huì)計(jì)Externalusers外部使用者Financialaccounting財(cái)務(wù)會(huì)計(jì)FinancialAccountingStandardsBoard財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)Financialforecast財(cái)務(wù)預(yù)測Generallyacceptedaccountingprinciples公認(rèn)會(huì)計(jì)原則General-purposeinformation通用目的信息GovernmentAccountingOffice政府會(huì)計(jì)辦公室Incomestatement損益表InstituteofInternalAuditors內(nèi)部審計(jì)師協(xié)會(huì)InstituteofManagementAccountants管理會(huì)計(jì)師協(xié)會(huì)Integrity整合性Internalauditing內(nèi)部審計(jì)Internalcontrolstructure內(nèi)部控制結(jié)構(gòu)InternalRevenueService國內(nèi)收入署Internalusers內(nèi)部使用者M(jìn)anagementaccounting管理會(huì)計(jì)Returnofinvestment投資回報(bào)Returnoninvestment投資報(bào)酬SecuritiesandExchangeCommission證券交易委員會(huì)Statementofcashflow現(xiàn)金流量表Statementoffinancialposition財(cái)務(wù)狀況表Taxaccounting稅務(wù)會(huì)計(jì)Accountingequation會(huì)計(jì)等式Articulation勾稽關(guān)系A(chǔ)ssets資產(chǎn)Businessentity企業(yè)個(gè)體Capitalstock股本Corporation公司Costprinciple成本原則Creditor債權(quán)人Deflation通貨緊縮Disclosure批露Expenses費(fèi)用Financialstatement財(cái)務(wù)報(bào)表Financialactivities籌資活動(dòng)Going-concernassumption持續(xù)經(jīng)營假設(shè)Inflation通貨膨漲Investingactivities投資活動(dòng)Liabilities負(fù)債Negativecashflow負(fù)現(xiàn)金流量Operatingactivities經(jīng)營活動(dòng)Owner'sequity所有者權(quán)益Partnership合伙企業(yè)Positivecashflow正現(xiàn)金流量Retainedearning留存利潤Revenue收入Soleproprietorship獨(dú)資企業(yè)Solvency清償能力Stable-dollarassumption穩(wěn)定貨幣假設(shè)Stockholders股東Stockholders'equity股東權(quán)益Windowdressing門面粉飾Account帳政治風(fēng)險(xiǎn)politicalrisk再開票中心re-invoicingcenter現(xiàn)代管理會(huì)計(jì)專門方法specialmethodsofmodernmanagementaccounting現(xiàn)代管理會(huì)計(jì)modernmanagementaccounting提前與延期支付LeadsandLags特許權(quán)使用管理費(fèi)feesandroyalties跨國資本成本的計(jì)算thecostofcapitalforforeigninvestments跨國運(yùn)轉(zhuǎn)資本會(huì)計(jì)multinationalworkingcapitalmanagement跨國經(jīng)營企業(yè)業(yè)績評(píng)價(jià)multinationalperformanceevaluation經(jīng)濟(jì)風(fēng)險(xiǎn)管理managingeconomicexposure交易風(fēng)險(xiǎn)管理managingtransactionexposure換算風(fēng)險(xiǎn)管理managingtranslationexposure國際投資決策會(huì)計(jì)foreignprojectappraisal國際存貨管理internationalinventorymanagement股利轉(zhuǎn)移dividendremittances公司內(nèi)部貸款inter-companyloans凍結(jié)資金轉(zhuǎn)移repatriatingblockedfunds凍結(jié)資金保值maintainingthevalueofblockedfunds調(diào)整后的凈現(xiàn)值adjustednetpresentvalue配比原則matching旅游、飲食服務(wù)企業(yè)會(huì)計(jì)accountingoftourismandservice施工企業(yè)會(huì)accountingofconstructionenterprises民航運(yùn)輸企業(yè)會(huì)計(jì)accountingofcivilaviationtransportationenterprises企業(yè)會(huì)計(jì)businessaccounting商品流通企業(yè)會(huì)計(jì)accountingofcommercialenterprises權(quán)責(zé)發(fā)生制原則accrualbasis農(nóng)業(yè)會(huì)計(jì)accountingofagriculturalenterprises實(shí)現(xiàn)原則realizationprinciple歷史成本原則principleofhistoricalcost外商投資企業(yè)會(huì)計(jì)accountingofenterpriseswithforeigninvestment通用報(bào)表all-purposefinancialstatements鐵路運(yùn)輸企業(yè)會(huì)計(jì)accountingofrailwaytransportationenterprises所有者權(quán)益ownersequity實(shí)質(zhì)量于形式substanceoverform修正性慣例principleofexceptions信息系統(tǒng)論informationsystemperspective相關(guān)性原則relevance微觀會(huì)計(jì)micro-accounting客觀性原則objectivity可比性原則comparability謹(jǐn)慎性原則prudence金融企業(yè)會(huì)計(jì)accountingoffinancialinstitutions交通運(yùn)輸企業(yè)會(huì)計(jì)accountingofcommunicationandtransportationenterprises建設(shè)單位會(huì)計(jì)accountingofconstructionunits記賬本位幣recordingcurrency計(jì)量屬性measurementattributes及時(shí)性原則timeliness貨幣計(jì)量monetarymeasurement會(huì)計(jì)準(zhǔn)則accountingstandards會(huì)計(jì)主體accountingentity會(huì)計(jì)職業(yè)道德accountingprofessionalethics會(huì)計(jì)職能functionsofaccounting會(huì)計(jì)預(yù)測accountingforecasting會(huì)計(jì)要素accountingelements會(huì)計(jì)研究accountingresearch會(huì)計(jì)學(xué)科體系accountingsciencesystem會(huì)計(jì)學(xué)accounting會(huì)計(jì)信息accountinginformation會(huì)計(jì)任務(wù)targetsofaccountingactivities會(huì)計(jì)人員accountingpersonnel會(huì)計(jì)確認(rèn)accountingrecognition會(huì)計(jì)目標(biāo)accountingobjective會(huì)計(jì)理論結(jié)構(gòu)theoreticalstructureofaccounting會(huì)計(jì)理論accountingtheory會(huì)計(jì)控制accountingcontrol會(huì)計(jì)決策accountingdecisionmaking會(huì)計(jì)監(jiān)督accountingsupervision會(huì)計(jì)假設(shè)accountingassumption會(huì)計(jì)記錄accountingrecords會(huì)計(jì)計(jì)量accountingmeasurement會(huì)計(jì)機(jī)構(gòu)accountingdepartment會(huì)計(jì)環(huán)境accountingenvironment;會(huì)計(jì)核算financialaccounting會(huì)計(jì)管理體制systemofaccountingadministration會(huì)計(jì)分期accountingperiods會(huì)計(jì)對象accountingobject會(huì)計(jì)等式accountingequation會(huì)計(jì)本質(zhì)natureofaccounting會(huì)計(jì)報(bào)表accountingstatements宏觀會(huì)計(jì)macro-accounting會(huì)計(jì)accounting匯總報(bào)表combinationstatements劃分資本性支出與收益性支出原則distinguishmentbetweencapitalexpenditureandrevenueexpenditure合并報(bào)表consolidatedfinancialstatements管理活動(dòng)論managementactivitiesperspective管理會(huì)計(jì)managementaccounting管理工具論managementtoolperspective股份制企業(yè)會(huì)計(jì)accountingofstockcompanies公認(rèn)會(huì)計(jì)原則generallyacceptedaccountingprinciple,GAAP公共會(huì)計(jì)publicaccounting工業(yè)會(huì)計(jì)accountingofindustrialenterprises個(gè)別報(bào)表individualstatements高新技術(shù)企業(yè)會(huì)計(jì)accountingofhightechnologyenterprises負(fù)債liability費(fèi)用expense反饋價(jià)值feedbackvalue對外經(jīng)濟(jì)合作企業(yè)會(huì)計(jì)accountingofforeigneconomiccooperationenterprises對外報(bào)表externalstatements對內(nèi)報(bào)表internalstatements一致性原則consistency藝術(shù)論artperspective房地產(chǎn)開發(fā)企業(yè)會(huì)計(jì)accountingofrealestateenterprises郵電通信企業(yè)會(huì)計(jì)accountingofpostandtelecommunicationenterprises預(yù)測價(jià)值forecastvalue真實(shí)與公允trueandfairview持續(xù)經(jīng)營goingconcern成本報(bào)表coststatement財(cái)務(wù)會(huì)計(jì)原則financialaccountingprinciples財(cái)務(wù)會(huì)計(jì)概念框架financialaccountingconceptualframework財(cái)務(wù)會(huì)計(jì)financialaccounting政府及非營利組織會(huì)計(jì)governmentalandnon-profitorganizationaccounting重要性原則materiality專用報(bào)表specialpurposefinancialstatements資產(chǎn)assets資金funds資金運(yùn)動(dòng)fundsmovement財(cái)務(wù)報(bào)告financialreport財(cái)務(wù)報(bào)表要素elementsoffinancialstatements財(cái)務(wù)報(bào)表financialstatements幣值穩(wěn)定假設(shè)constant-dollarassumption保險(xiǎn)企業(yè)會(huì)計(jì)accountingofinsurancecompanies收入的確認(rèn)recognitionofrevenue公司債券發(fā)行價(jià)格corporatebondissuingprice固定資產(chǎn)折舊depreciationoffixedassets|可轉(zhuǎn)換債券convertiblebonds加速折舊法accelerateddepreciationmethods公司債券利率interestrateondebenture應(yīng)收賬款出借assignmentofaccountsreceivable無擔(dān)保債券debenturebonds后進(jìn)先出法last-in,first-out,LIFO應(yīng)付票據(jù)貼現(xiàn)discountonnotespayable先進(jìn)先出去first-in,first-out縮寫FIFO在發(fā)建工程constructionsinprocess固定資產(chǎn)更換與改良improvementsandreplacementsoffixedassets實(shí)地盤存制periodicinventorysystem收益總括觀點(diǎn)all-inclusiveconceptofincome可變現(xiàn)凈值法netrealizablevalue固定資產(chǎn)擴(kuò)建saleorfactoringofaccountsreceivable或有負(fù)債contingentliability銷貨退回與折讓salesreturnsandallowances零售價(jià)格法retailmethod現(xiàn)金折扣cashdiscount公司債券bondspayable銷售法salemethod應(yīng)付票據(jù)notespayable認(rèn)股權(quán)stockrights固定資產(chǎn)修理repairsandmaintenanceoffixedassets|有擔(dān)保債券mortgagebonds銷售費(fèi)用sellingexpenses應(yīng)付股利dividendspayable應(yīng)收票據(jù)notesreceivable無形資產(chǎn)intangibleassets收款法collectionmethod所得稅incometax流動(dòng)負(fù)債currentliabilities生產(chǎn)法productionmethod廢棄和生置法retirementandreplacementmethod盤存法inventorymethod流動(dòng)資產(chǎn)currentassets購貨折扣purchasesdiscounts;商譽(yù)goodwill應(yīng)收賬款accountsreceivable投資收益investmentincome營業(yè)利潤operatingincome股本capitalstock公司債券償還redemptionofbonds壞賬baddebts固定資產(chǎn)重估價(jià)revaluationsoffixedassets銀行存款cashinbank固定資產(chǎn)fixedassets利益分配profitdistribution應(yīng)計(jì)費(fèi)用accruedexpense商標(biāo)權(quán)trademarksandtradenames凈利潤netincome應(yīng)付利潤profitpayable收益?zhèn)痠ncomebonds利息資本化capitalizationofinterests預(yù)付賬款advancetosupplier其他應(yīng)收款otherreceivables現(xiàn)金cash公司債券發(fā)行corporatebondfloatation應(yīng)付工資wagespayable實(shí)收資本paid-incapital盈余公積surplusreserves股利dividend應(yīng)交稅金taxespayable負(fù)商譽(yù)negativegoodwill費(fèi)用的確認(rèn)recognitionofexpense短期投資temporaryinvestment短期借款short-termloans遞延資產(chǎn)deferredcharges當(dāng)期經(jīng)營觀點(diǎn)currentoperatingconceptofincome存貨銷售的影響effectsofinventoryerrors折舊方法depreciationmethod折舊率depreciationrate支出payment直線法straight-line職工福利基金welfarefund專利權(quán)patents住房基金housingfund重置成本法replacementcosting專有技術(shù)know-how專營權(quán)franchises資本公積capitalreserves資產(chǎn)負(fù)債表balancesheet自然資源naturalresources存貨inventory償債基金sinkingfund長期應(yīng)付款long-termpayables長期投資long-terminvestments長期借款long-termloans長期負(fù)債long-termliabilityoflong-termdebt財(cái)務(wù)費(fèi)用financingexpenses撥定留存收益appropriatedretainedearnings標(biāo)準(zhǔn)成本法standardcosting變動(dòng)成本法variablecosting版權(quán)copyrights匯總原始憑證cumulativesourcedocument．匯總記賬憑證核算形式bookkeepingprocedureusingsummaryvouchers工作底稿workingpaper復(fù)式記賬憑證multipleaccounttitlesvoucher復(fù)式記賬法Doubleentrybookkeeping復(fù)合分錄compoundentry劃線更正法correctionbydrawingastraightling匯總原始憑證cumulativesourcedocument．會(huì)計(jì)憑證accountingdocument．會(huì)計(jì)科目表chartofaccounts會(huì)計(jì)科目accounttitle紅字更正法correctionbyusingredink會(huì)計(jì)核算形式bookkeepingprocedures過賬posting會(huì)計(jì)分錄accountingentry會(huì)計(jì)循環(huán)accountingcycle會(huì)計(jì)賬簿Bookofaccounts活頁式賬簿loose-leafbook集合分配賬戶clearingaccounts計(jì)價(jià)對比賬戶matchingaccounts記賬方法bookkeepingmethods記賬規(guī)則recordingrules記賬憑證voucher記賬憑證核算形式Bookkeepingprocedureusingvouchers記賬憑證匯總表核算形式bookkeepingprocedureusingcategorizedaccountsummary?簡單分錄simpleentry結(jié)算賬戶settlementaccounts結(jié)賬closingaccount結(jié)賬分錄closingentry借貸記賬法debit-creditbookkeeping局部清查partialcheck卡片式賬簿cardbook跨期攤提賬戶inter-periodallocationaccounts累計(jì)憑證multiple-recorddocument．聯(lián)合賬簿compoundbook明細(xì)分類賬簿subsidiaryledger明細(xì)分類賬戶subsidiaryaccount盤存賬存inventoryaccounts平行登記parallelrecording全面清查completecheck日記總賬combinedjournalandledger日記總賬核算形式bookkeepingprocedureusingsummarizedjournal三式記賬法triple-entrybookkeeping實(shí)賬戶realaccounts試算表trialbalance試算平衡trialbalancing收付記賬法receipts-paymentbookkeeping收款憑證receiptvoucher損益表賬戶incomestatementaccounts通用記賬憑證generalpurposevoucher通用日記賬核算形式bookkeepingprocedureusinggeneraljournal外來原始憑證sourcedocument．nbspfromoutside現(xiàn)金日記賬cashjournal虛賬戶nominalaccounts序時(shí)賬簿bookofchronologicalentry一次憑證single-recorddocument．銀行存款日記賬depositjournal永續(xù)盤存制perpetualinventorysystem原始憑證sourcedocument．暫記賬戶suspenseaccounts增減記賬法increase-decreasebookkeeping債權(quán)結(jié)算賬戶accountsforsettlementofclaim債權(quán)債務(wù)結(jié)算賬戶accountsforsettlementofclaimanddebt債務(wù)結(jié)算賬戶accountsforsettlementofdebt賬戶account賬戶編號(hào)Accountnumber賬戶對應(yīng)關(guān)系debit-creditrelationships賬項(xiàng)調(diào)整adjustmentofaccountf專用記賬憑證special-purposevoucher轉(zhuǎn)回分錄reversingentry資金來源賬戶accountsofsourcesoffunds資產(chǎn)負(fù)債賬戶balancesheetaccounts轉(zhuǎn)賬憑證transfervoucher資金運(yùn)用賬戶accountsofapplicationsoffunds自制原始憑證internalsourcedocument．總分類賬簿generalledger總分類賬戶generalaccount附加賬戶adjunctaccounts付款憑證paymentvoucher分類賬簿ledger多欄式日記賬核算形式bookkeepingprocedureusingcolumnarjournal,對賬checking對應(yīng)賬戶correspondingaccounts定期清查Periodiccheckingmethod`定期盤存制periodicinventorysystem訂本式賬簿boundbook調(diào)整賬戶adjustmentaccounts調(diào)整分錄adjustingjournalentry單式記賬憑證singleaccounttitlevoucher單式記賬法single-entrybookkeeping從屬賬戶Secondaryaccounts成本計(jì)算賬戶costingaccounts財(cái)產(chǎn)清查physicalinventory簿記bookkeeping不定期清查non-periodiccheckingmethod補(bǔ)充登記法correctionbyextrarecording表外賬戶off-balancesheetaccounts備抵賬戶provisionaccounts備抵附加賬戶provisionandadjunctaccounts備查賬簿memorandumAAA美國會(huì)計(jì)學(xué)會(huì)Abacus《算盤》雜志abacus算盤Abandonment廢棄,報(bào)廢;委付abandonmentvalue廢棄價(jià)值abatement①減免②沖銷abilitytoservicedebt償債能力abnormalcost異常成本abnormalspoilage異常損耗abovepar超過票面價(jià)值abovetheline線上項(xiàng)目absoluteamount絕對數(shù),絕對金額absoluteendorsement絕對背書absoluteinsolvency絕對無力償付absolutepriority絕對優(yōu)先求償權(quán)absolutevalue絕對值absorb攤配,轉(zhuǎn)并absorptionaccount攤配賬戶,轉(zhuǎn)并賬戶absorptioncosting攤配成本計(jì)算法abstract摘要表abuse濫用職權(quán)abuseoftaxshelter濫用避稅項(xiàng)目ACCA特許公認(rèn)會(huì)計(jì)師公會(huì)acceleratedcostrecoverysystem加速成本收回制度accelerateddepreciationmethod加速折舊法,快速折舊法accelerationclause加速償付條款,提前償付條款acceptance①承兌②已承兌票據(jù)③驗(yàn)收acceptancebill承兌票據(jù)acceptanceregister承兌票據(jù)登記簿acceptancesampling驗(yàn)收抽樣accesstime存取時(shí)間accommodation融通accommodationbill融通票據(jù)accommodationendorsement融通背書account①賬戶,會(huì)計(jì)科目②賬簿,報(bào)表③賬目,賬項(xiàng)④記賬accountability經(jīng)營責(zé)任,會(huì)計(jì)責(zé)任accountabilityunit責(zé)任單位Accountancy《會(huì)計(jì)》雜志accountancy會(huì)計(jì)accountant會(huì)計(jì)員,會(huì)計(jì)師accountantgeneral會(huì)計(jì)主任,總會(huì)計(jì)accountingincharge主管會(huì)計(jì)師accountant,slegalliability會(huì)計(jì)師的法律責(zé)任accountant,sreport會(huì)計(jì)師報(bào)告accountant,sresponsibility會(huì)計(jì)師職責(zé)accountform賬戶式,賬式accounting①會(huì)計(jì)②會(huì)計(jì)學(xué)accountingassumption會(huì)計(jì)假定,會(huì)計(jì)假設(shè)accountingbasis會(huì)計(jì)基準(zhǔn),會(huì)計(jì)基本方法accountingchanges會(huì)計(jì)變更accountingconcept會(huì)計(jì)概念accountingcontrol會(huì)計(jì)控制accountingconvention會(huì)計(jì)常規(guī),會(huì)計(jì)慣例accountingcorporation會(huì)計(jì)公司accountingcycle會(huì)計(jì)循環(huán)accountingdata會(huì)計(jì)數(shù)據(jù)accountingdoctrine會(huì)計(jì)信條accountingdocument會(huì)計(jì)憑證accountingelements會(huì)計(jì)要素accountingentity會(huì)計(jì)主體,會(huì)計(jì)個(gè)體accountingentry會(huì)計(jì)分錄accountingequation會(huì)計(jì)等式accountingevent會(huì)計(jì)事項(xiàng)acco