會(huì)計(jì)專業(yè)詞匯英語翻譯

【來源：易教網(wǎng) 更新時(shí)間：2025-12-18】

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 royalties

跨國資本成本的計(jì)算 the cost of capital for foreign investments

跨國運(yùn)轉(zhuǎn)資本會(huì)計(jì) multinational working capital management

跨國經(jīng)營企業(yè)業(yè)績?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

國際投資決策會(huì)計(jì) foreign project appraisal

國際投資決策會(huì)計(jì) foreign project appraisal

國際存貨管理 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)整后的凈現(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 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 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

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 objectivity

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 accounting 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 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 accounting 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 measurement

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 combination 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 accepted 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 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)測價(jià)值 forecast value

真實(shí)與公允 true and fair view

持續(xù)經(jīng)營 going concern

成本報(bào)表 cost statement

財(cái)務(wù)會(huì)計(jì)原則 financial accounting principles

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 statements

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

收入的確認(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

公司債券利息攤銷

加速折舊法 accelerated depreciation methods

營業(yè)外收支凈額

公司債券利率 interest rate on debenture

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

其他貨幣資金

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-inclusive concept of income

損益表法

可變現(xiàn)凈值法 net realizable value

應(yīng)付福利費(fèi)

基本業(yè)務(wù)利潤

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

特定履行法

其他業(yè)務(wù)利潤

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 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

計(jì)劃成本核算

廢棄和生置法 retirement and replacement method

盤存法 inventory method

流動(dòng)資產(chǎn) current assets

購貨折扣 purchases discounts

商譽(yù) goodwill

應(yīng)收賬款 accounts receivable

投資收益 investment income

營業(yè)利潤 operating income

預(yù)提費(fèi)用

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

利潤總額

利益分配 profit distribution

應(yīng)計(jì)費(fèi)用 accrued expense

商標(biāo)權(quán) trademarks and trade names

全部履行法

凈利潤 net income

應(yīng)付利潤 profit payable

未分配利潤

收益?zhèn)��?income bonds

貨幣資金

利息資本化 capitalization of interests

公益金

工程物資

預(yù)付賬款 advance to supplier

其他應(yīng)收款 other receivables

現(xiàn)金 cash

預(yù)收賬款

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

管理費(fèi)用

土地使用權(quán)

股利 dividend

應(yīng)交稅金 taxes payable

負(fù)商譽(yù) negative goodwill

費(fèi)用的確認(rèn) recognition of expense

短期投資 temporary investment

短期借款 short-term loans

遞延資產(chǎn) deferred charges

低值易耗品

當(dāng)期經(jīng)營觀點(diǎn) current operating concept of income

待攤費(fèi)用

待核銷基建支出[舊]

待處理流動(dòng)資產(chǎn)損失

待處理固定資產(chǎn)損失

存貨銷售的影響 effects of inventory errors

折舊[舊]

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 welfare fund

專項(xiàng)撥款【舊】

專利權(quán) patents

住房基金 housing fund

重置成本法 replacement costing

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 capital reserves

資產(chǎn)負(fù)債表 balance sheet

資金占用和資金來源[舊]

自然資源 natural resources

存貨 inventory

車間經(jīng)費(fèi)【舊】

償債基金 sinking fund

長期應(yīng)付款 long-term payables

長期投資 long-term investments

長期借款 long-term loans

長期負(fù)債 long-term liability of long-term 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

比例履行法

包裝物

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 bookkeeping

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 documents

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 book of accounts

活頁式賬簿 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

簡單分錄 simple entry

結(jié)算賬戶 settlement accounts

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 purpose voucher

通用日記賬核算形式 bookkeeping procedure using general journal

外來原始憑證 source document from 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 claim

債權(quán)債務(wù)結(jié)算賬戶 accounts for settlement of claim and debt

債務(wù)結(jié)算賬戶 accounts for settlement of debt

賬戶 account

賬戶編號(hào) account number

賬戶對(duì)應(yīng)關(guān)系 debit-credit relationship

賬項(xiàng)調(diào)整 adjustment of account

專用記賬憑證 special-purpose voucher

轉(zhuǎn)回分錄 reversing entry

資金來源賬戶 accounts of sources of funds

資產(chǎn)負(fù)債賬戶 balance sheet accounts

轉(zhuǎn)賬憑證 transfer voucher

資金運(yùn)用賬戶 accounts of applications of funds

自制原始憑證 internal source document

總分類賬簿 general ledger

總分類賬戶 general account

附加賬戶 adjunct accounts

付款憑證 payment voucher

分類賬簿 ledger

多欄式日記賬核算形式 bookkeeping procedure using columnar journal

對(duì)賬 checking

對(duì)應(yīng)賬戶 corresponding accounts

定期清查 periodic checking method

定期盤存制 periodic inventory system

訂本式賬簿 bound book

調(diào)整賬戶 adjustment accounts

調(diào)整分錄 adjusting journal entry

單式記賬憑證 single account title voucher

單式記賬法 single-entry bookkeeping

從屬賬戶 secondary accounts

成本計(jì)算賬戶 costing accounts

財(cái)產(chǎn)清查 physical inventory

簿記 bookkeeping

不定期清查 non-periodic checking method

補(bǔ)充登記法 correction by extra recording

表外賬戶 off-balance sheet accounts

備抵賬戶 provision accounts

備抵附加賬戶 provision and adjunct accounts

備查賬簿 memorandum