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            会计词汇,新译通翻译公司-专业金融会计类翻译  

          *新译通翻译公司

          会计词汇

          政治风险political risk
          再开票?#34892;re-invoicing center
          现代管理会计专门方法special methods of modern management accounting
          现代管理会计modern management accounting
          提前与延期支付Leads and Lags
          特许权使用管理费fees and royalties
          跨国资本成本的计算the cost of capital for foreign investments
          跨国运转资本会计multinational working capital management
          跨国经营企业业绩评价multinational performance evaluation
          经济风险管理managing economic exposure
          交易风险管理managing transaction exposure
          换算风险管理managing translation exposure
          国际投资决策会计foreign project appraisal
          国际投资决策会计foreign project appraisal
          国际存货管理international inventory management
          股利转移dividend remittances
          公司内部贷款inter-company loans
          冻结资金转移repatriating blocked funds
          冻结资金保值maintaining the value of blocked funds
          调整后的净现值adjusted net present value
          配比原则matching
          旅游、饮食服务企业会计accounting of tourism and service
          施工企业会计accounting of construction enterprises
          民航运输企业会计accounting of civil aviation transportation enterprises
          企业会计business accounting
          商品流通企业会计accounting of commercial enterprises
          权责发生制原则accrual basis
          农业会计accounting of agricultural enterprises
          实现原则realization principle
          历史成本原则principle of historical cost
          外商投资企业会计accounting of enterprises with foreign investment
          通用报表all-purpose financial statements
          铁路运输企业会计accounting of rail way transportation enterprises
          所有者权益owners equity
          所有者权益owners equity
          实质量于?#38382;substance over form
          修正性惯例principle of exceptions
          信息系统论information system perspective
          相关性原则relevance
          微观会计micro-accounting
          客观性原则objectivity
          可比性原则comparability
          谨慎性原则prudence
          金融企业会计accounting of financial institutions
          交通运输企业会计accounting of communication and transportation enterprises
          建设单位会计accounting of construction units
          记账本位币recording currency
          计量属性measurement attributes
          及时性原则timeliness
          货币计量monetary measurement
          会计准则accounting standards
          会计主体accounting entity
          会计职业道德accounting professional ethics
          会计职能functions of accounting
          会计预测accounting forecasting
          会计要素accounting elements
          会计研究accounting research
          会计学科体系accounting science system
          会计学accounting
          会计信息accounting information
          会计任务targets of accounting activities
          会计人员accounting personnel
          会计确认accounting recognition
          会计目标accounting objective
          会计理论结构theoretical structure of accounting
          会计理论accounting theory
          会计控制accounting control
          会计决策accounting decision making
          会计监督accounting supervision
          会计假设accounting assumption
          会计记录accounting records
          会计计量accounting measurement
          会计机构accounting department
          会计环境accounting environment
          会计核算financial accounting
          会计管理体制system of accounting administration
          会计分期accounting periods
          会计对象accounting object
          会计等式accounting equation
          会计本质nature of accounting
          会计报表accounting statements
          宏观会计macro-accounting
          会计accounting
          汇总报表combination statements
          划分资本性支出与收益性支出原则distinguishment between capital expenditure and revenue expenditure
          合并报表consolidated financial statements
          管理活动论management activities perspective
          管理会计management accounting
          管理工具论management tool perspective
          股份制企业会计accounting of stock companies
          公认会计原则generally accepted accounting principle, GAAP
          公共会计public accounting
          工业会计accounting of industrial enterprises
          个别报表individual statements
          高新?#38469;?#20225;业会计accounting of high technology enterprises
          负债liability
          ?#24310;expense
          反馈价值feedback value
          对外经济合作企业会计accounting of foreign economic cooperation enter prises
          对外报表external statements
          对内报表internal statements
          一致性原则consistency
          艺术论art perspective
          房地产开发企业会计accounting of real estate enterprises
          邮电通信企业会计accounting of post and telecommunication enterprises
          预测价值forecast value
          真实与公允true and fair view
          ?#20013;?#32463;营going concern
          成本报表cost statement
          财务会计原则financial accounting principles
          财务会计概念框架financial accounting conceptual framework
          财务会计financial accounting
          政府及非营利组织会计governmental and non-profit organization accounting
          重要性原则materiality
          专用报表special purpose financial statements
          资产assets
          资金funds
          资金运动funds movement
          财务报告financial report
          财务报表要素elements of financial statements
          财务报表financial statements
          币值稳定假设constant-dollar assumption
          保险企业会计accounting of insurance companies
          收入的确认recognition of revenue
          公司债券发行价格corporate bond issuing price
          固定资产折旧depreciation of fixed assets
          可转换债券convertible bonds
          公司债券利息摊销
          加速折旧法accelerated depreciation methods
          营业外收支净额
          公司债券利率interest rate on debenture
          应收账款出借assignment of accounts receivable
          无担保债券debenture bonds
          后进先出法last-in, first-out, LIFO
          其他货币资金
          应付?#26412;?#36148;现discount on notes payable
          先进先出去first-in, first-out缩写FIFO
          在发建工程constructions in process
          固定资产更换与改良improvements and replacements of fixed assets
          实地盘存制periodic inventory system
          收益总括观点all-inclusive concept of income
          损益表法
          可变现净值法net realizable value
          应付福利费
          基本业务利润
          固定资产扩建additions of fixed assets
          应收账款出售sale or factoring of accounts receivable
          或有负债contingent liability
          销货退回与折让sales returns and allowances
          零售价格法retail method
          现金折扣cash discount
          特定履行法
          其他业务利润
          公司债券bonds payable
          销售法sale method
          应付?#26412;notes payable
          认股权stock rights
          固定资产修理repairs and maintenance of fixed assets
          有担保债券mortgage bonds
          销售?#24310;selling expenses
          应付股利dividends payable
          应收?#26412;notes receivable
          无形资产intangible assets
          收款法collection method
          所得税income tax
          流动负债current liabilities
          生产法production method
          计划成本核算
          废弃和生置法retirement and replacement method
          盘存法inventory method
          流动资产current assets
          购货折扣purchases discounts
          商誉goodwill
          应收账款accounts receivable
          投资收益investment income
          营业利润operating income
          预提?#24310;?br> 股本capital stock
          公司债券偿还redemption of bonds
          坏账bad debts
          固定资产重估价revaluations of fixed assets
          银行存款cash in bank
          固定资产fixed assets
          利润总额
          利益分配profit distribution
          应计?#24310;accrued expense
          商标权trademarks and trade names
          全部履行法
          净利润net income
          应付利润profit payable
          未分配利润
          收益债券income bonds
          货币资金
          利息资本化capitalization of interests
          公益金
          工程物资
          预付账款advance to supplier
          其他应收款other receivables
          现金cash
          预收账款
          公司债券发行corporate bond floatation
          应付工资wages payable
          实收资本paid-in capital
          盈余公积surplus reserves
          管理?#24310;?br> 土地使用权
          股利dividend
          应交税金taxes payable
          ?#33655;?#35465;negative goodwill
          ?#24310;?#30340;确认recognition of expense
          短期投资temporary investment
          短期借款short-term loans
          递延资产deferred charges
          低值易耗品
          当期经营观点current operating concept of income
          待摊?#24310;?br> 待核销基建支出[旧]
          待处理流动资产损失
          待处理固定资产损失
          存货销售的影响effects of inventory errors
          折旧[旧]
          折旧方法depreciation method
          折旧率depreciation rate
          支出payment
          直线法straight-line
          职工福利基金welfare fund
          专项拨款‐旧/
          专利权patents
          住房基金housing fund
          重置成本法replacement costing
          专项物资[旧]
          专项资产‐旧/
          专有?#38469;know-how
          专营权franchises
          资本公积capital reserves
          资产负债表balance sheet
          资金占用和资金来源[旧]
          自然资源natural resources
          存货inventory
          车间经费‐旧/
          偿债基金sinking fund
          长期应付款long-term payables
          长期投资long-term investments
          长期借款long-term loans
          长期负债long-term liability of long-term debt
          财务?#24310;financing expenses
          拨定留存收益appropriated retained earnings
          标准成本法standard costing
          变动成本法variable costing
          比例履行法
          包装物
          版权copyrights
          汇总原?#35745;?#35777;cumulative source document
          汇总记账凭证核算?#38382;bookkeeping procedure using summary vouchers
          工作底稿working paper
          ?#35789;?#35760;账凭证multiple account titles voucher
          ?#35789;?#35760;账法Double entry bookkeeping
          复合分录compound entry
          划线更正法correction by drawing a straight ling
          汇总原?#35745;?#35777;cumulative source document
          会计凭证accounting documents
          会计科目表chart of accounts
          会计科目account title
          红字更正法correction by using red ink
          会计核算?#38382;bookkeeping procedures
          过账posting
          会计分录accounting entry
          会计循环accounting cycle
          会计账簿Book of accounts
          活页式账簿loose-leaf book
          集合分配账户clearing accounts
          计价?#21592;日?#25143;matching accounts
          记账方法bookkeeping methods
          记账规则recording rules
          记账凭证voucher
          记账凭证核算?#38382;Bookkeeping procedure using vouchers
          记账凭证汇总表核算?#38382;bookkeeping procedure using categorized account summary
          简单分录simple entry
          结算账户settlement accounts
          结账closing account
          结账分录closing entry
          借贷记账法debit-credit bookkeeping
          局部清查partial check
          卡片式账簿card book
          跨期摊提账户inter-period allocation accounts
          累计凭证multiple-record document
          联合账簿compound book
          明细分类账簿subsidiary ledger
          明细分类账户subsidiary account
          盘存账存inventory accounts
          平?#26800;?#35760;parallel recording
          全面清查complete check
          日记总账combined journal and ledger
          日记总账核算?#38382;bookkeeping procedure using summarized journal
          三式记账法triple-entry bookkeeping
          实账户real accounts
          试算表trial balance
          试算平衡trial balancing
          收?#37117;?#36134;法receipts-payment bookkeeping
          收款凭证receipt voucher
          损益表账户income statement accounts
          通用记账凭证general purpose voucher
          通用日记账核算?#38382;bookkeeping procedure using general journal
          外来原?#35745;?#35777;source document from outside
          现金日记账cash journal
          虚账户nominal accounts
          序时账簿book of chronological entry
          一次凭证single-record document
          银行存款日记账deposit journal
          永续盘存制perpetual inventory system
          原?#35745;?#35777;source document
          暂记账户suspense accounts
          增减记账法increase-decrease bookkeeping
          债权结算账户accounts for settlement of claim
          债权债务结算账户accounts for settlement of claim and debt
          债务结算账户accounts for settlement of debt
          账户account
          账户编号Account number
          账户对应关系debit-credit relationship
          账项调整adjustment of account
          专用记账凭证special-purpose voucher
          转回分录reversing entry
          资金来源账户accounts of sources of funds
          资产负债账户balance sheet accounts
          转账凭证transfer voucher
          资金运用账户accounts of applications of funds
          自制原?#35745;?#35777;internal source document
          总分类账簿general ledger
          总分类账户general account
          附加账户adjunct accounts
          付款凭证payment voucher
          分类账簿ledger
          多栏式日记账核算?#38382;bookkeeping procedure using columnar journal
          对账checking
          对应账户corresponding accounts
          定期清查Periodic checking method
          定期盘存制periodic inventory system
          订本式账簿bound book
          调整账户adjustment accounts
          调整分录adjusting journal entry
          单式记账凭证single account title voucher
          单式记账法single-entry bookkeeping
          从属账户Secondary accounts
          成本计算账户costing accounts
          财产清查physical inventory
          簿记bookkeeping
          不定期清查non-periodic checking method
          补充登记法correction by extra recording
          表外账户off-balance sheet accounts
          备抵账户provision accounts
          备抵附加账户provision and adjunct accounts
          备查账簿memorandum

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