1、會計專業英語詞匯2007年3月6日 15:12:12政治風險      political risk再開票中心      re-invoicing center V&W?0_ iF-現代管理會計專門方法    special methods of modern management accounting現代管理會計      modern management accounting'n? sd c_w提前與延期支付  &

2、#160;   Leads and Lags|G.| g |1Uq特許權使用管理費      fees and royalties跨國資本成本的計算      the cost of capital for foreign investments跨國運轉資本會計      multinational working capital management:bTa.f#r3u跨國經營企業業績評價      multina

3、tional performance evaluationF-FFp7YW+K經濟風險管理      managing economic exposure !IwV+Ib8yy*DZ%交易風險管理      managing transaction exposure換算風險管理      managing translation exposureF(nui w8gTA國際投資決策會計      foreign project appra

4、isal%6+AU1U國際投資決策會計      foreign project appraisal%I6n 國際存貨管理      international inventory managementQ9dZ7O3C*ztn1"b股利轉移      dividend remittances公司內部貸款      inter-company loans凍結資金轉移      repatr

5、iating blocked funds0BG&n.E&f%W凍結資金保值      maintaining the value of blocked funds調整后的凈現值      adjusted net present value配比原則      matchingG+R;$bfG D3n旅游、飲食服務企業會計      accounting of tourism and service施工企業會計 

6、     accounting of construction enterprisesW1P)RU+W:?P民航運輸企業會計      accounting of civil aviation transportation enterprisesMv"JGW!2Z企業會計      business accounting!V7b*V+M t#a,PP T2V商品流通企業會計      accounting of commercial e

7、nterprises權責發生制原則      accrual basis農業會計      accounting of agricultural enterprises實現原則      realization principle歷史成本原則      principle of historical costh jzN/J3 L!外商投資企業會計      accounting of enterp

8、rises with foreign investment通用報表      all-purpose financial statementsgN,M$pRf6M2G鐵路運輸企業會計      accounting of rail way transportation enterprises所有者權益      owners equityw4n8u-u F9z;D 所有者權益      owners equity+E+Q9v;gty i

9、(Y實質量于形式      substance over form修正性慣例      principle of exceptions信息系統論      information system perspective相關性原則      relevance;S XoNt Xy微觀會計      micro-accountingu6n" COO%YZ+az&A客觀性原則 

10、     objectivity;N)y+i可比性原則      comparability謹慎性原則      prudence金融企業會計      accounting of financial institutions|fLY p交通運輸企業會計      accounting of communication and transportation enterprises建設單位會計  &

11、#160;   accounting of construction units記賬本位幣      recording currency計量屬性      measurement attributesUP+&h v w*B)t及時性原則      timeliness貨幣計量      monetary measurementP4a93f l會計準則      acc

12、ounting standards會計主體      accounting entity會計職業道德      accounting professional ethics會計職能      functions of accountingqTbM%NjE會計預測      accounting forecasting會計要素      accounting element會計研究  &#

13、160;   accounting research會計學科體系      accounting science system kP*U;I5T|tLG,U會計學      accounting會計信息      accounting information會計任務      targets of accounting activities-m5?)Q會計人員      acc

14、ounting personnel會計確認      accounting recognition 會計目標      accounting objective會計理論結構      theoretical structure of accounting#T6UE1_b會計理論      accounting theory會計控制      accounting controln4z0cY4c會計

15、決策      accounting decision making會計監督      accounting supervisionnZ#N!P9yW U7d會計假設      accounting assumption6e#e wR R7Q&會計記錄      accounting records會計計量      accounting measurementIFNAg會計機構 

16、;     accounting department會計環境      accounting environment;"V5會計核算      financial accounting/pMN |-z會計管理體制      system of accounting administration會計分期      accounting periods會計對象    

17、 accounting objectR u2V xv v會計等式      accounting equation會計本質      nature of accounting會計報表      accounting statements宏觀會計      macro-accounting會計      accounting匯總報表      com

18、bination statementsj2ZNc0lmQ?劃分資本性支出與收益性支出原則       distinguishment between capital expenditure and revenue expenditure"a4B$v I!.w1B合并報表      consolidated financial statements管理活動論      management activities perspective管理會計   

19、   management accountingy4m9Z)WuN5N$dg0K管理工具論      management tool perspective'ILj6q4Wm!FM股份制企業會計      accounting of stock companies公認會計原則      generally accepted accounting principle, GAAPl nEU9O公共會計      

20、public accounting工業會計      accounting of industrial enterprises個別報表      individual statements高新技術企業會計      accounting of high technology enterprises負債      liability:nB'?bE費用      expense反饋價值

21、0;     feedback value對外經濟合作企業會計      accounting of foreign economic cooperation enter prises對外報表      external statements5H57uJUi對內報表      internal statements一致性原則      consistency:Z#Y"f4X!nR/(B藝術論

22、60;     art perspective房地產開發企業會計      accounting of real estate enterprises郵電通信企業會計      accounting of post and telecommunication enterprises預測價值      forecast value'A'$T_9OS)B,c真實與公允      true and

23、 fair view_X&w7h9i|T&D3m S持續經營      going concern成本報表      cost statement5q7f"vz.x5Y財務會計原則      financial accounting principlesBrz kax1O;8X'pee財務會計概念框架      financial accounting conceptual framework財務會計&

24、#160;     financial accounting政府及非營利組織會計      governmental and non-profit organization accounting1e重要性原則      materialitySxt!q專用報表      special purpose financial statements資產      assets資金   

25、0;  funds6hw.Uj0cCF2pf1EG資金運動      funds movement財務報告      financial report6x'x9z0w9 B財務報表要素      elements of financial statements)n*NnB_S財務報表      financial state幣值穩定假設      constant-dollar

26、assumption保險企業會計      accounting of insurance companies收入的確認      recognition of revenue公司債券發行價格      corporate bond issuing price固定資產折舊      depreciation of fixed assetsy3p,t(jB7c+E1i-o |可轉換債券      c

27、onvertible bonds公司債券利息攤銷,Fl!t*K&RAVn加速折舊法      accelerated depreciation methodsv(YqPz營業外收支凈額c0iL1kk"_4公司債券利率      interest rate on debenture4DPu)y#C應收賬款出借      assignment of accounts receivableTU w!xZ/?無擔保債券     

28、0;debenture bonds'P'kfJ J后進先出法      last-in, first-out, LIFO其他貨幣資金應付票據貼現      discount on notes payableYZ KN5E;vG/S先進先出去      first-in, first-out縮寫FIFO在發建工程      constructions in processB2eH7;cs固定資產更換與改良  &#

29、160;   improvements and replacements of fixed assets實地盤存制      periodic inventory system0z#rW X/N收益總括觀點      all-inclusive concept of income損益表法O)Zj e-ueP0D2C可變現凈值法      net realizable valueX)Ga+b h-i g7j應付福利費基本業務利潤固定資產擴建  &#

30、160;   additions of fixed assets應收賬款出售      sale or factoring of accounts receivable或有負債      contingent liability銷貨退回與折讓      sales returns and allowances零售價格法      retail method(Q c7qF D現金折扣    

31、;  cash discountYN_S8z特定履行法)nnH"S1Rd2F其他業務利潤)yHCZo!W公司債券      bonds payable銷售法      sale method應付票據      notes payable認股權      stock rights6+W/H%UhV l G固定資產修理      repairs and maintenance of

32、 fixed assetsl+v-xK6%|有擔保債券      mortgage bonds銷售費用      selling expensesf:WJ5Fje r應付股利      dividends payableJp%U8W tXFsu*b應收票據      notes receivablet7d/q z+T Is6JH.g無形資產      intangible assets收款法

33、60;     collection method所得稅      income tax流動負債      current liabilities a7H"D生產法      production method計劃成本核算j2jv*ed xe'PA廢棄和生置法      retirement and replacement method盤存法     

34、0;inventory method wym$t4XC-Qd0h流動資產      current assets購貨折扣      purchases discounts;?.MJ Q*|8;i4v商譽      goodwill應收賬款      accounts receivable!| IM;Yu u*P投資收益      investment income營業利潤   

35、   operating income7M9M)|L4hR2I3s預提費用股本      capital stockMJ67x c7JZo公司債券償還      redemption of bonds9fagh*q壞賬      bad debts固定資產重估價      revaluations of fixed assets銀行存款      cash in bank固定資

36、產      fixed assets利潤總額#C9rUU利益分配      profit distribution應計費用      accrued expense商標權      trademarks and trade names b&fZeA Y全部履行法凈利潤      net incomeH n XI.h應付利潤      profit

37、payablec1n!uNU1G未分配利潤2_3Z,ZM'x收益債券      income bonds利息資本化      capitalization of interests預付賬款      advance to supplier其他應收款      other receivables1i*dniu$d2F$e+z現金      cash公司債券發行   

38、60;  corporate bond floatation*f %B!v應付工資      wages payable實收資本      paid-in capital? Zj eW盈余公積      surplus reserves3lF#p'?&Jq#管理費用&|lS4C"G土地使用權)HD)b:i W7k-T股利      dividend應交稅金    

39、  taxes payable負商譽      negative goodwill)HF U5OOC?$U費用的確認      recognition of expense短期投資      temporary investment短期借款      short-term loansw0B?1K.xh遞延資產      deferred chargescTd#.o低值易耗品4t 8low

40、 priced and easily worn articles當期經營觀點      current operating concept of income待攤費用)O,Bom%n待核銷基建支出舊HKh&odKg%g8u;j待處理流動資產損失待處理固定資產損失存貨銷售的影響      effects of inventory errorsg$YQ# "Zv.?折舊舊I_6C j.j.ku(h折舊方法      depreciation method折舊率&

41、#160;     depreciation rate支出      payment直線法      straight-line6_ZDe6#H8h"Ld)職工福利基金      welfare fund專項撥款【舊】0gKn57k6K專利權      patents3r Pw:7d0L 住房基金      housing fund重置成本法  &

42、#160;   replacement costing+o*J專項物資舊專項資產【舊】專有技術      know-howj9ESo)_ FV 專營權      franchises)A資本公積      capital reserves資產負債表      balance sheetKm3 -h3q資金占用和資金來源舊h"SsSRq自然資源      natural

43、 resources存貨      inventory償債基金      sinking fundaVBHP長期應付款      long-term payablesL+a/P(Q gy長期投資      long-term investments長期借款      long-term loans長期負債      long-term liability o

44、f long-term debt財務費用      financing expenses撥定留存收益      appropriated retained earnings p.h-bZ*_ |nW標準成本法      standard costing變動成本法      variable costing$s&v-xQ PF5比例履行法 AhS2bY"Oq包裝物版權      c

45、opyrights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 paperP0R7t'EI n9a"P T復式記賬憑證      multiple account titles voucher復式記賬法   

46、0;  Double entry bookkeeping復合分錄      compound entry劃線更正法      correction by drawing a straight ling匯總原始憑證      cumulative source document會計憑證      accounting documentH(aX!u2pY'k&.g會計科目表     &

47、#160;chart of accounts會計科目      account title紅字更正法      correction by using red ink4L,w% g H會計核算形式      bookkeeping procedures過賬      postingq7 q'P;W會計分錄      accounting entry Y9p"eo6|2s會計循環&

48、#160;     accounting cycle會計賬簿      Book of accounts活頁式賬簿      loose-leaf book-v?6oy*b集合分配賬戶      clearing accounts/ehB j1eVG計價對比賬戶      matching accountsa T4n;uW/yS記賬方法      bookkeepin

49、g methods記賬規則      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 summaryh Y1haA q簡單分錄      simple e

50、ntry結算賬戶      settlement accounts7?1eS.4EEb-d結賬      closing accountv)U,Q(Y2r 結賬分錄      closing entry借貸記賬法      debit-credit bookkeeping局部清查      partial check卡片式賬簿      card book跨

51、期攤提賬戶      inter-period allocation accounts累計憑證      multiple-record document聯合賬簿      compound book u$w0zU.Z7P|明細分類賬簿      subsidiary ledger明細分類賬戶      subsidiary account盤存賬存      

52、;inventory accounts%f-ur,U/Um3iQ7k平行登記      parallel recordingR eYc tOm全面清查      complete check$o9E1i E?)p日記總賬      combined journal and ledger$0jJD日記總賬核算形式      bookkeeping procedure using summarized journal三式記賬法 

53、    triple-entry bookkeepingAu"Y實賬戶      real accounts3r |*A&O*Z w1l.TK試算表      trial balance*vu Y!t.Bn+Bw X試算平衡      trial balancinge sa&|X收付記賬法      receipts-payment bookkeeping收款憑證  &#

54、160;   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 journalurI.uC/c外來原始憑證      source documentnbspfrom outside現金日記賬

55、60;     cash journal+z:/r %w6z1f!虛賬戶      nominal accounts序時賬簿      book of chronological entrynQ5kI'E f3 h一次憑證      single-record document銀行存款日記賬      deposit journal永續盤存制      per

56、petual inventory system原始憑證      source document暫記賬戶      suspense accountsrK2g es6增減記賬法      increase-decrease bookkeeping債權結算賬戶      accounts for settlement of claim債權債務結算賬戶      accounts for settlement of claim and debt5C4H-z5 bx)J&Z債務結算賬戶      accounts for settlement of debt賬戶      account;p6L m s M ;賬戶編號      Account numbers YKG賬戶對應關系      debit-credit relationship4y#ab/C%yjs賬項調整     &#