會計(jì)專業(yè)詞匯英語翻譯-會計(jì)學(xué)堂

更多資料下載會計(jì)學(xué)堂官網(wǎng)會計(jì)學(xué)堂,是深圳快學(xué)教育發(fā)展有限公司旗下的在線培訓(xùn)平臺。成立于2011年，擁有500余人的優(yōu)秀師資團(tuán)隊(duì)，是國內(nèi)領(lǐng)先的會計(jì)實(shí)操培訓(xùn)機(jī)構(gòu)。位于深圳南山科技園，是一家以技術(shù)和產(chǎn)品驅(qū)動的創(chuàng)新性培訓(xùn)機(jī)構(gòu)，在線學(xué)員超過200萬人次。2015年3月，公司獲得知名風(fēng)險投資公司1000萬的A輪融資；12月，會計(jì)學(xué)堂被騰訊教育評選為在線會計(jì)實(shí)操培訓(xùn)的第一品牌。獲得騰訊課堂“2013、2014年度最佳會計(jì)培訓(xùn)機(jī)構(gòu)”榮譽(yù)。平臺介紹：教學(xué)特色：會計(jì)學(xué)堂脫離了純理論方式，堅(jiān)持學(xué)會就可以上崗的教學(xué)理念，所有講課老師都是第一線的財(cái)務(wù)經(jīng)理、財(cái)務(wù)總監(jiān)。會計(jì)學(xué)堂拒絕大學(xué)理論派，以實(shí)操為主導(dǎo)。全真全套帳實(shí)操系統(tǒng)：會計(jì)學(xué)堂斥資300萬打造的真賬實(shí)操系統(tǒng)，是唯一一家采用金蝶K3及用友T3結(jié)合企業(yè)真實(shí)業(yè)務(wù)單據(jù)實(shí)操的培訓(xùn)機(jī)構(gòu)。學(xué)習(xí)的內(nèi)容就是實(shí)際工作上崗的內(nèi)容，學(xué)員在動手實(shí)操中輕松學(xué)會。隨時更新的課程：實(shí)時更新的課程，會計(jì)學(xué)堂所有課程均采用最新會準(zhǔn)則和政策更新，每個月都會更新課程內(nèi)容，讓學(xué)員的學(xué)習(xí)不會落伍會計(jì)專業(yè)詞匯英語翻譯政治風(fēng)險politicalrisk再開票中心re-invoicingcenter現(xiàn)代管理會計(jì)專門方法specialmethodsofmodernmanagementaccounting現(xiàn)代管理會計(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)資本會計(jì)multinationalworkingcapitalmanagement跨國經(jīng)營企業(yè)業(yè)績評價multinationalperformanceevaluation■叩ITIVMgBM 更多資料下載會計(jì)學(xué)堂官網(wǎng)經(jīng)濟(jì)風(fēng)險管理managingeconomicexposure交易風(fēng)險管理managingtransactionexposure換算風(fēng)險管理managingtranslationexposure國際投資決策會計(jì)foreignprojectappraisal國際投資決策會計(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)會計(jì)accountingoftourismandservice施工企業(yè)會計(jì)accountingofconstructionenterprises民航運(yùn)輸企業(yè)會計(jì)accountingofcivilaviationtransportationenterprises企業(yè)會計(jì)businessaccounting商品流通企業(yè)會計(jì)accountingofcommercialenterprises權(quán)責(zé)發(fā)生制原則accrualbasis農(nóng)業(yè)會計(jì)accountingofagriculturalenterprises實(shí)現(xiàn)原則Urealizationprinciple歷史成本原則Uprincipleofhistoricalcost夕卜商投資企業(yè)會計(jì)accountingofenterpriseswithforeigninvestment通用報表all-purposefinancialstatements鐵路運(yùn)輸企業(yè)會計(jì)accountingofrailwaytransportationenterprises所有者權(quán)益ownersequity所有者權(quán)益ownersequity實(shí)質(zhì)量于形式substanceoverform修正性慣例principleofexceptions■叩ITIVMgBM 更多資料下載會計(jì)學(xué)堂官網(wǎng)信息系統(tǒng)論informationsystemperspective相關(guān)性原則relevance微觀會計(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)會計(jì)accountingoffinancialinstitutions交通運(yùn)輸企業(yè)會計(jì)accountingofcommunicationandtransportationenterprises建設(shè)單位會計(jì)accountingofconstructionunits記賬本位幣recordingcurrency計(jì)量屬性measurementattributes及時性原則timeliness貨幣計(jì)量monetarymeasurement會計(jì)準(zhǔn)則Uaccountingstandards會計(jì)主體accountingentity會計(jì)職業(yè)道德accountingprofessionalethics會計(jì)職能functionsofaccounting會計(jì)預(yù)測accountingforecasting會計(jì)要素accountingelements會計(jì)研究accountingresearch會計(jì)學(xué)科體系accountingsciencesystem會計(jì)學(xué)accounting會計(jì)信息accountinginformation會計(jì)任務(wù)targetsofaccountingactivities會計(jì)人員accountingpersonnel會計(jì)確認(rèn)accountingrecognition會計(jì)目標(biāo)accountingobjective會計(jì)理論結(jié)構(gòu)theoreticalstructureofaccounting■叩ITIVMgBM 更多資料下載會計(jì)學(xué)堂官網(wǎng)會計(jì)理論accountingtheory會計(jì)控制accountingcontrol會計(jì)決策accountingdecisionmaking會計(jì)監(jiān)督accountingsupervision會計(jì)假設(shè)accountingassumption會計(jì)記錄accountingrecords會計(jì)計(jì)量accountingmeasurement會計(jì)機(jī)構(gòu)accountingdepartment會計(jì)環(huán)境accountingenvironment會計(jì)核算financialaccounting會計(jì)管理體制systemofaccountingadministration會計(jì)分期accountingperiods會計(jì)對象accountingobject會計(jì)等式accountingequation會計(jì)本質(zhì)natureofaccounting會計(jì)報表accountingstatements宏觀會計(jì)macro-accounting會計(jì)accounting匯總報表combinationstatements劃分資本性支出與收益性支出原則distinguishmentbetweencapitalexpenditureandrevenueexpenditure合并報表consolidatedfinancialstatements管理活動論managementactivitiesperspective管理會計(jì)managementaccounting管理工具論managementtoolperspective股份制企業(yè)會計(jì)accountingofstockcompanies公認(rèn)會計(jì)原則Ugenerallyacceptedaccountingprinciple,GAAP公共會計(jì)publicaccounting工業(yè)會計(jì)accountingofindustrialenterprises■叩ITIVMgBM 更多資料下載會計(jì)學(xué)堂官網(wǎng)個別報表individualstatements高新技術(shù)企業(yè)會計(jì)accountingofhightechnologyenterprises負(fù)債liability費(fèi)用expense反饋價值feedbackvalue對夕卜經(jīng)濟(jì)合作企業(yè)會計(jì)accountingofforeigneconomiccooperationenterprises對夕卜報表externalstatements對內(nèi)報表internalstatements一致性原則consistency藝術(shù)論artperspective房地產(chǎn)開發(fā)企業(yè)會計(jì)accountingofrealestateenterprises郵電通信企業(yè)會計(jì)accountingofpostandtelecommunicationenterprises預(yù)測價值forecastvalue真實(shí)與公允trueandfairview持續(xù)經(jīng)營goingconcern成本報表coststatement財(cái)務(wù)會計(jì)原則Ufinancialaccountingprinciples財(cái)務(wù)會計(jì)概念框架financialaccountingconceptualframework財(cái)務(wù)會計(jì)financialaccounting政府及非營利組織會計(jì)governmentalandnon-profitorganizationaccounting重要性原則materiality專用報表specialpurposefinancialstatements資產(chǎn)assets資金funds資金運(yùn)動fundsmovement財(cái)務(wù)報告financialreport財(cái)務(wù)報表要素elementsoffinancialstatements■叩ITIVMgBM 更多資料下載會計(jì)學(xué)堂官網(wǎng)財(cái)務(wù)報表financialstatements幣值穩(wěn)定假設(shè)constant-dollarassumption保險企業(yè)會計(jì)accountingofinsurancecompanies收入的確認(rèn)recognitionofrevenue公司債券發(fā)行價格corporatebondissuingprice固定資產(chǎn)折舊depreciationoffixedassets可轉(zhuǎn)換債券convertiblebonds公司債券利息攤銷力口速折舊法accelerateddepreciationmethods營業(yè)外收支凈額公司債券利率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其他貨幣資金應(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損益表法可變現(xiàn)凈值法netrealizablevalue應(yīng)付福利費(fèi)基本業(yè)務(wù)利潤固定資產(chǎn)擴(kuò)建additionsoffixedassets應(yīng)收賬款出售saleorfactoringofaccountsreceivable或有負(fù)債contingentliability銷貨退回與折讓salesreturnsandallowances■叩ITIVMgBM 更多資料下載會計(jì)學(xué)堂官網(wǎng)零售價格法retailmethod現(xiàn)金折扣cashdiscount特定履行法其他業(yè)務(wù)利潤公司債券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流動負(fù)債currentliabilities生產(chǎn)法productionmethod計(jì)劃成本核算廢棄和生置法retirementandreplacementmethod盤存法inventorymethod流動資產(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預(yù)提費(fèi)用股本capitalstock■叩ITIVMgBM 更多資料下載會計(jì)學(xué)堂官網(wǎng)公司債券償還redemptionofbonds壞賬baddebts固定資產(chǎn)重估價revaluationsoffixedassets銀行存款cashinbank固定資產(chǎn)fixedassets利潤總額利益分配profitdistribution應(yīng)計(jì)費(fèi)用accruedexpense商標(biāo)權(quán)trademarksandtradenames全部履行法凈利潤netincome應(yīng)付利潤profitpayable未分配利潤收益?zhèn)痠ncomebonds貨幣資金利息資本化capitalizationofinterests公益金工程物資預(yù)付賬款advancetosupplier其他應(yīng)收款otherreceivables現(xiàn)金cash預(yù)收賬款公司債券發(fā)行corporatebondfloatation應(yīng)付工資wagespayable實(shí)收資本paid-incapital盈余公積surplusreserves管理費(fèi)用土地使用權(quán)股利dividend■叩ITIVMgBM 更多資料下載會計(jì)學(xué)堂官網(wǎng)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低值易耗品當(dāng)期經(jīng)營觀點(diǎn)currentoperatingconceptofincome待攤費(fèi)用待核銷基建支出［舊］待處理流動資產(chǎn)損失待處理固定資產(chǎn)損失存貨銷售的影響effectsofinventoryerrors折舊［舊］折舊方法depreciationmethod折舊率depreciationrate支出payment直線法straight-line職工福利基金welfarefund專項(xiàng)撥款【舊】專利權(quán)patents住房基金housingfund重置成本法replacementcosting專項(xiàng)物資［舊］專項(xiàng)資產(chǎn)【舊】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■叩ITIVMgBM 更多資料下載會計(jì)學(xué)堂官網(wǎng)資金占用和資金來源［舊］自然資源naturalresources存貨inventory車間經(jīng)費(fèi)【舊】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變動成本法variablecosting比例履行法包裝物版權(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會計(jì)憑證accountingdocuments會計(jì)科目表chartofaccounts會計(jì)科目accounttitle紅字更正法correctionbyusingredink會計(jì)核算形式bookkeepingprocedures■叩ITIVMgBM 更多資料下載會計(jì)學(xué)堂官網(wǎng)過賬posting會計(jì)分錄accountingentry會計(jì)循環(huán)accountingcycle會計(jì)賬簿Bookofaccounts活頁式賬簿loose-leafbook集合分配賬戶clearingaccounts計(jì)價對比賬戶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■叩ITIVMgBM 更多資料下載會計(jì)學(xué)堂官網(wǎng)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sourcedocumentfromoutside現(xiàn)金日記賬cashjournal虛賬戶nominalaccounts序時賬簿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accountsforsettlement