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会计术语英汉对照表

目录

初级会计 编辑本段

初级会计
会计术语名称英文名称
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 extre 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memorandvn
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)
原始凭证(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)
自制原始凭证(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)
多栏式日记账核算形式(bookkeeping procedure using columnar journal)
结账(closing account)
结账分录(closing entry)
借贷记账法(debit-credit bookkeeping)
局部清查(partial ckeck)
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)
平行登记(parallel recording)
全面清查(complete check)
日记总账(combinod journal and ledger)
日记总账核算形式(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)
收付记账法(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)
通用日记账核算形式(bookkeeping procedure using general journal)
外来原始凭证(source document from outside)
现金日记账(cash journal)
虚账户(nominal accounts)
汇总原始凭证(cumulative source document)
汇总记账凭证核算形式(bookkeeping procedure using summary ovchers)
工作底稿(working paper)
复式记账凭证(mvltiple account titles voucher)
复式记账法(Double entry bookkeeping)
复合分录compound entry
划线更正法(correction by drawing a straight ling)
汇总原始凭证(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)
会计核算形式(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)
计价对比账户(matching accounts)
记账方法(bookkeeping methods)
记账规则(recording rules)
记账凭证(voucher)
记账凭证核算形式(Bookkeeping proced ureusing vouchers)
记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary)
简单分录(simple entry)
结算账户(settlement accounts)

中级会计 编辑本段

中级会计
会计术语名称英文名称
期间费用Period Expense
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net non-operating income and expenditure
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Other monetary assets
应付票据贴现discount on notes payable
先进先出去first-in,first-out缩写FIFO
在发建工程constructions in process
固定资产更换固定资产改良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Income statement approach
可变现净值法net realizable value
应付福利费Accrued welfarism
基本业务利润
固定资产扩建additions of fixed assets
债券赎回
应交折基金
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
应付票据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
销售费用selling expenses
应付股利dividends payable
基本生产
应收票据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
预提费用
股本capital stock
企业管理费
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
利润分配profit distribution
应计费用accrued expense
商标权trademarks and tradenames
全部履行法
净利润net income
应付利润profit payable
未分配利润Undistributed profits
收益债券income bonds
货币资金Cash and cash equivalents
利息资本化capitalization of interests
法定公益金Statutory welfare reserve
工程物资engineer material
预付账款advance to supplier
其他应收款other receivables
现金cash
预收账款Advance Received from Customers
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
管理费用Management Fee/Management Fees
土地使用权
股利dividend
应交税金taxes payable
流动资金
负商誉negative goodwill
费用的确认recognition of expense
短期投资temporary investment
短期借款Short-term Borrowing
递延资产deferred charges
低值易耗品Low-value consumption goods/Low value consumbles
当期经营观点current operating concept of income
待摊费用
待核销基建支出
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depreciation
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
专项拨款
专利权patents
住房基金housing fund
重置成本法replacement costing
专项物资
专项资产
专有技术know-how
专营权franchises
资本公积capital reserves
资产负债表法
资金占用和资金来源
自然资源natural resources
存货inventory
车间经费
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
财务费用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Wrappage
版权copyrights

高级会计 编辑本段

高级会计
会计术语名称英文名称
独立董事independent director
市场附加值Market Value Added,MVA
投资中心Investment Center
利润中心Profit Center
酌量性费用中心Discretionary Expense Centers
收入中心revenue center
合并前利润preacquisition income
现金分配计划cash distribution plan
安全付款表safe payments schedule
合并每股收益consolidated EPS
期货交易市场market of futures transaction
期货交易futures transaction
举债经营融资租赁leveraged lease
金融工具financial instruments
企业集团business qroup
年度报告annual report
内部往来transactions between home office and branches
合伙企业partnership enterprise
合并资产负债表consolidated balance sheet
合并主体的所得税会计(美)accounting for income taxes of consolidated entities
合并现金流量表consolidated statement of cash flow
合并价差cost-book value differentials
合并会计报表consolidated financial statements
购买法purchase methed
企业整体价值the value of an enterprise as a whole
权益结合法pooling of interest method
期内所得税分摊(美)intraperiod tax allocation
期末存货的未实现损益unrealized profit in ending inventory
公司间的长期资产业务intercompany transactions in long-term assets
名义货币保全maintaining capital in units of money
基金论the fund theory
功能性货币(美)functional currency
汇兑损益exchange gains or losses
合并财务状况变动表consolidated statement of changes in financial poition
换算损益translation gains or losses
举债经营收购(美)Leveraged buyouts,简称LBC
母公司持股比例变动change in ownership percentage held by parent
交互分配法(美)reciprocal allocation approach
货币项monetary items
合伙清算partnership liquidation
控股合并acquisition of majority interest
关税tariff
名义货币单位units of nominal currency
记账本位币recording currency
经营租赁operating lease
流动非流动性法current/noncurrent method
经济利润economic income
破产受托人清算组会计trustee accounting
联合会计报表combined financial state-ments
权益法equity method
共同费用分配home office-branch expense allocation
货币非货币法monetary/no monetary
利率期货交易interest rate futrues transaction
简单权益法simple equity method
汇率exchange rate
母公司parent company
红利法bonus procedure
库藏股法(美)treasury stock approach
劳务因素service factor
精算报告actuaries’report
全面分摊法comprehensive allocation
固定资产投资方向调节税
合并费用expenses related to combinations
间接标价法indirect quotation
买入汇率buying rate
期货合约futrues contract
混合合并conglomeration
控投公司holding company
股票指数期货stock index futrues
横向销售crosswise sale
固定汇率fixed rate
纳税影响法tax effect method
记账汇率recording rate
横向合并horizontal integration
合并前股利preacquisition dividends
可变现净值net realizable
企业合并会计accounting for business combination
平仓盈亏offset gain and loss
卖出汇率selling rate
金融期货交易financial futures transaction
会计利润accounting income
合并损益表consolidated income statement
公允价值fair value
期权options
间接控股indirect holding
两笔交易观two-transaction opinion
破产清算bankrupcy liquidation
企业合并business combination
企业论the enterprise theory
商品寄销consignment
权益理论equity theory
融资租赁financing lease
商品期货交易futrues for commodity
商誉法goodwill procedure
生产能力保全maintaining capital in terms of productive capacity
升水premium
少数股东损益minority interest income
少数股东权益minority stockholder’s interest
上市公告书listed company statment
剩余权益论the residual equity theory
时态法temporal method
实体理论entity theory
实体论the entity theory
受托人(美)trustee
特定变动specific change
所得税会计income tax accounting
所得税的跨期分摊interqeriod tax allocation
税务会计tax accounting
售后回租sale-leaseback
耕地占用税
个人所得税personal income tax
个人财务报表(美)personal financial state-ments
改组计划(美)reorganization plan
改组reorganization
复杂权益法complex equity method
附属公司associated company
负权人偿金dividend
浮动汇率floating rate
分支机构会计accounting for branch
推定赎回损益constructive gains and losses on bonds
推定赎回constructive retirement
投机spculation
贴水discount
特定物价指数specific price index
分支机构branch
分期收款销货installment sales
分次清算installment liquidation
分部报告segmental reporting
房地产收入real estate revenue
房地产成本cost of real setate
房地产real estate
多种汇率法multiply exchange rate
对境外实体的净投资net investment in foreign entities
订量单位units of measurement
递延法deffered method
当代理论contemporary theory
单一汇率法singal method
退休金pension plan
退休金会计(美)accounting for pension plan
退休金给付义务(美)pension benefit obligations
退休金成本净额(美)net periodic pension cost
退休基金资产(美)pension plan assets
流转会计accoung for circulatin tax
合伙权益的转让(美)assignment of partnership interest
购买力损益purchasing power gains or loosses
非货币性项目nonmonetary items
单行合并(美)one-line consolidation
外汇foreign exchange
外币会计报表foreign currency statements
外币折算风险foreign curency translation risk
外币统账法recording-currency method
外币套期保值hedge
外币投资风险foreign curency investment risk
外币资产风险foreign currency assets risk
外币会计报表折算translation of foreign currency statements
外币兑换风险foreign currency exchange risk
外币承诺foreign currency commitment
外币负债风险foreign crurency liability risk
外币持有风险foreingn currency holding risk
外币分账法original-currency method
外币foreign currency
外币业务foreign currency transaction
吸收合并merger
物价变动会计accounting for price changes
无偿债能力insolvency
完全合并full consolidation
物价指数price index
物价变动price changes
完全应计法full accrual method
物价总指数general price index
外汇期货交易foreign exchange frtrues transaction
下推会计(美)push-down accounting
先折算后调整法translation-remeasurement method
现行成本/稳值货币会计current cost/general purchasing power accountin
现行成本crurent cost
现行成本会计current cost accounting
先调整后折算法remeasurement-translation method
销售代理处sales agency
相互持股mutual holdings
相对账户调节reconciliation of home office and branch accounts
新合伙人入伙admission of a new parther
向上销售upstream sale
衍生金融工具derivative financial instru-ments
销售式融资租赁sales-type financing lease
向下销售downstream sale
消费税consumer tax
一笔交易观one-transaction opinion
业主权论the proprietorship theory
一般物价水准会计general price level accounting
一般购买力单位units of general purchasing power
一般购买力保全maintaining capital in units of general purchasing power
印花税stamp tax
应付税款法taxes payable method
营业亏损抵免operating loss carrybacks and carryforwards
以外币表示的应收款项或应付款项receivables ofr payables denominated in foreign currency
一次总付清算lump-sum qartnership liquidation
营业税husiness tax
永久性差异permanent difference
原合伙人退伙retirement of initial partner
原始成本historical cost
远期汇率forward rate
时间性差异timing difference
暂时性差异temporary difference
增值表value added statement
债权人会议committee representation
债务重整debt restructurings
账面汇率recorded rate
直接融资租赁direct financing lease
直接标价法direct quotation
直接控股direct holdings
招股说明书prospectus
中间汇率middle rate
中期报告interim reporting
重置成本replacement cost
转租赁subleases
准改组(美)quasi-reorbganization
资本保全capital maintenance
资本化价值capitalized value
资本因素capital factor
资产负债法asset/libility method
存货转让价格inventory transfer price
创立合并consolidation
出租人会计accounting for leases-lessor
持有/(产损益)holding gains losses
持仓盈亏opsition gain and loss
承租人会计accounting for leases-leasee
成本回收法cost recovery method
纵向合并Vertical integration
综合变动general change
子公司权益变动change in ownership of a subsidiary
子公司subsidiary company
资源税resources tax
成本法cost method
财产信托会计(美)fiduciary accounting
财产税property tax
部分分摊法partial allocation
不合并子公司unconsolidated subsidiaries
最低退休金负债(美)minimum liability
租赁leases
租金rents
表融资off-balance-sheet financing
比例合并(美)proportionate consolidtion
保证金法deposit method

成本会计 编辑本段

成本会计
会计术语名称英文名称
关联业务往来
国有资本经营预算制度
能源审计
投资中心
利润中心
酌量性费用中心
收入中心
固定成本
标准成本中心
作业成本计算法
直接人工成本差异direct labor variance
直接材料成本差异direct material variance
在产品计价work-in-process costing
联产品成本计算joint products costing
生产成本汇总程序accumulation process of procluction cost
制造费用差异manufacturing expenses variance
实际成本估计成本actual cost and estimated cost
工资费用分配salary costs allocation
成本曲线cost curve
农业生产成本agriculture production cost
原始成本和重置成本original cost and replacement cost
工程施工成本
直接成本间接成本direct cost and indirect cost
可控成本controllable cost
制造费用分配manufacturing expenses allocation
理论成本应用成本theory cost and practice cost
辅助生产成本分配auxiliary production cost allocation
期间费用
成本控制程序procedure of cost control
成本记录cost entry, cost recorder cost agenda
成本计算分批法job costing method
成本计算分步法
直接人工成本差异direct labor variance
成本控制方法cost control method
内河运输成本
生产费用要素elements of production expenses
历史成本未来成本historical cost and future cost
可避免成本不可避免成本avoidable cost and unavoidable cost
成本计算期cost period
平均成本个别成本avorage cost and individual cost
社会成本society cost
铁路运输成本
废品损失spoliage and defective work losses
单位成本总成本unit cost and total cost
成本开支范围allowable cost
沿海运输成本
成本转账cost transfer
全面成本控制total cost control
商品销售成本cost of merchandise sold
价格差异price variance
汽车运输成本
存置成本holding cost or carrying cost
已耗成本未耗成本expired cost and unex-pired cost
航空运输成本
相关成本非相关成本relevant cost and irrelevant cost
因素分析法factor analysis approach
目标成本target cost
成本计算分类法group costing method
远洋运输成本
定额成本norm cost
跨期摊提费用分配inter-period expenses allocation
计划成本planned cost
数量差异quantity variance
燃料费用分配fuel expenses allocation
定额成本控制制度norm cost control system
定额管理management norm
可递延成本不可递延成本deferrable cost and undeferrable cost
成本控制标准standard of cost control
副产品成本计算by-product costing
责任成本responsibility cost
生产损失核算production loss accounting
生产成本production cost
预计成本predicted cost
成本结构cost structure
房地产开发成本
主要成本加工成本prime costs and processing costs
决策成本cost of decision making
成本计算品种法category costing method
在产品成本work-in-process cost
工厂成本factory cost
成本考核cost assess
制造费用manufactruing expenses
动力费用分配power expenses allocation
趋势分析法trend analysis approach
成本计算简单法simple costing method
责任成本层次levels of responsibility cost
对比分析法comparative analysis approach
约当产量比例法equivalent units method
原始记录original record
可比产品成本分析general product cost analysis
预算成本budgeted costs
销售成本cost of goods sold
停工损失loss on work stoppage
等级产品成本计算graded product costing
分散核算
宏观经济成本macro economic cost
综合费用分配composite expenses allocation
全部成本absorption cost
集中核算
商品采购成本merchandise procurement cost
成本考核指标cost examming target
闲置成本idle cost
账面成本cost of book value
主要产品单位成本分析
再生产成本cost of reproduction
增量成本incremantal cost
成本控制cost control
全部产品成本分析
成本流程cost flow
内部成本报表internal cost statement
成本计算方法costing method
成本计算对象costing objective
成本计算单位costing unit
成本计划完成情况分析
成本计划管理体系planned management system of cost
成本计划cost plan
成本会计cost accounting
成本核算原则principle of costing
成本核算程序cost accounting qrocedures
成本核算成本costing account
成本核算costing
成本归集cost accumulation
成本管理cost management
成本分析cost analysis
成本分配ocst allocation
成本分类账cost ledger
成本分类cost classifiction
成本费用界限
成本调整cost adjustment
成本差异cost variance
成本报告costing report
成本cost
车间成本workshop cost
厂内经济核算制internal business accounting system
厂内结算价格internal settlement prices
产品寿命周期成本product life cycle cost
产品成本项目cost items of product
产品成本技术经济分析
产品成本计划the plan of product costs
产品成本product cost
产成品成本finished product cost
财务成本管理成本financial cost and manegement cost
材料费用分配material costs allocation
不可控成本uncontrollable cost
标准成本控制制度standard cost control system
标准成本standard cost
比率分析法ration analysis apporach
报告成本reporting cost
半成品成本semi-finished product cost

管理会计 编辑本段

管理会计
会计术语名称英文名称
绩效考评试点
政治风险political risk
再开票中心reinvoicing 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
提前支付延期支付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 lnuertments
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 kemittances
公司内部贷款intercompany 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

企业财务会计 编辑本段

企业财务会计
会计术语名称英文名称
管理层收购MBO
预算实践应注意的问题
平衡计分卡
经济附加值
热钱
财务总监CFO
预算外资金
企业财务business finance
期权市场option market
期货市场future market
可转让定期存单市场negotiable CDmarket
货币市场money market
黄金市场gold market
国有独资公司
股份有限公司company limited by shares
股份两合公司limited pactnership
公司company
二级市场security secondary market
独资企业sole proprietorship
店头市场over-the -counter-market
承兑市场acceptance market
拆借市场lending market
财务制度financial regulations
财务政策financial policy
财务预测financial forecast
财务控制financial control
金融市场financial market
财务决策financial decision
财务监督financial cupervision
财务计划financial planning
财务活动financial activities
财务管理组织organization of financial management
一级市场security primary market
无限责任公司company of unlimited liability
外汇市场foreign exchange market
贴现市场dixcount market
企业组织形式forms of enterprise organization
财务管理职能the functions of finaneial management
财务管理原则the principle of financial management
财务管理内容the content of financial management
财务管理目标financial management objectives
财务管理环境financial management environment
证券交易所stock exchange
证券市场securities market
资本市场capital market
有限责任公司company of limited liability
财务管理环节the cycle of financial managemten
财务管理对象objects of financial management
财务管理financial managment
财务分析financial analysis

会计总论 编辑本段

会计总论
会计术语名称英文名称
配比原则matching
旅游、饮食服务企业会计accounting of tourinsm 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 agzicultural enterprises
实现原则realization principle
历史成本原则pringciple 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
实质重于形式substance over form
修正性惯例principlle 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 finacial 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 for ecasting
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 personnels
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 admin tstration
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 oetween capital expenditure and revenue expenditiure
合并报表consolidated fiancial statements
管理活动论management activities perspective
管理会计management accounting
管理工具论manegement 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
高新技术企业会计accounting of high technology enterprises
负债liability
费用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 telecommonication enterprises
预测价值forecast value
真实与公允true and fair view
持续经营going concern
成本报表cost statement
财务会计原则finanicial 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governmentai and non-profit organizationaccounting
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

政府及非盈利组织会计 编辑本段

政府及非盈利组织会计
会计术语名称英文名称
预算周转金public finance-budgetary revolving fund
预算举借债务public finance-debts
预算结余budget surplus
中国预算会计governmental and non-profit oragnization accounting in China
预拨款项appropriation in advance
医院资产saaets of hospitals
医院支出expenditures of hospitals
医院预算管理办法hbdget management nethod of hospital
医院收入revenues of hospitals
医院结余surplus of hospitals
医院基金funds of hospitals
医院会计制度accounting regulations ror hospitals
医院会计科目chart of accounts for hospitals
医院会计报表分析analysis of accounting statements of hospitals
医院会计报表accounting statements of hospitals
医院会计hospital accounting
医院负债liabilities of hospitals
医院财务制度financial regulations for hospitals
一般预算支出general budget expenditure
一般预算收入general budget revenue
行政单位资产assets of governmental units
行政单位支出expenditures of governmental units
行政单位暂付款prepayments of governmental units
行政单位暂存款deposite payable of governmental units
行政单位预算管理办法budget management method of governmental units
行政单位收入revenues of governbmental units
行政单位年终清理和结转yearend checking and closing of governmental units
行政单位净资产net assets of governmental units
行政单位经费支出fund expenditures of governmental units
行政单位结余surplus of governmental units
行政单位会计制度accounting regulations of governmental units
行政单位会计报表分析analysis of accounting
行政单位会计accounting of governmental units
行政单位固定基金fixed funds of governmental units
行政单位负债liabilities of governmental units
行政单位财务规则financial rules of governmental units
行政单位拨入经费appropriated funds of governmental units
事业收入
事业单位资产assets for non-profit organiz-ations
事业单位专用基金special funds non-profit organizations
事业单位支出expenditure of non-profit organization
事业单位预算管理方式budget management methods for non-profit organyzation’s
事业单位应缴款项agent funds and tax paybale non-profit organization
事业单位收入revenue for non-profit organization
事业单位流动资产current assets for non-profit organizations
事业单位净资产net assets for non-profit organizations
事业单位借入款项loans non-profit organization
事业单位结余surplus of non-profit gorganizaiton
事业单位基金general funds non-profit organizations
事业单位会计准则accounting standards for non-profit rganizations
事业单位会计accounting for non-profit organizations
事业单位固定资产fixed assets for non-profit organizations
事业单位固定基金fixed funds non-profit organizations
事业单位负债liabilities for non-profit organizations
事业单位对外投资outside investments for non-profit organizations
事业单位财务清算liquidation of non-profit organization
上缴上级支出payment to the higher authority
上级补助收入grant from the higher authority
其他收入miscellaneous gains
科学事业单位资产scientific research instifutes’assets
科学事业单位支出scientific research institutes’expenditures
科学事业单位预算scientific research institutes’budgeting
科学事业单位收入scientific research institutes’revenues
科学事业单位结余scientific research institutes’surplus
科学事业单位会计制度accointing regulations for scientific research instifutes
科学事业单位会计报表分析scientific research institutes-analysis of accounting statements
科学事业单位会计sicentific research institute accounting
科学事业单位成本费用管理scientific research institutes-cost maragement
科学事业单位财务制度financial regulations for scientific research institutes
经营支出orerating expense
经营收入operating revenue
基金预算支出fund budget expenditure
基金预算收入fund budget revenue
基金预算结余surplus of fund budget
国家预算state budget
国家决算final accounts of state revenue and expenditure
高等学校资产colleges and universities assets
高等学校支出colleges and universities expenditures
高等学校预算管理方式budget management method of colleges and universities
高等学校收入colleges and universities revenues
高等学校净资产colleges and universities net assets
高等学校结余colleges and universities surplus
高等学校会计制度accounting regulations for institutions of higher learning
高等学校会计报表分析colleges and universities analysis of accounting statements
高等学校会计colleges and universities accounting
高等学校负债colleges and universities liabilities
高等学校财务制度financial regulations for colleges and universities
附属单位缴款payment from the auxiliary organization
对附属单位补助grant to the auxiliary organization
财政总预算会计制度budgetary accounting regulations for public finance
财政总预算会计年终清理public finance budgetary accounting-year-end checking
财政总预算会计年终结账public finance budgetary accounting-year-end sosing
财政总预算会计public finance budgetary accounting
财政资产public finance-assets
财政周转金支出expenditure on revolvring fund
财政周转金收入income from revolving fund
财政周转基金public finance-revolving fund
财政支出public finance expenditure
财政性存款public finance-cash in bank
资金调拨收入proceods from allocated and transferred fund
专用基金支出expenditure on special purpose fund
专用基金收入proceeds from special purpose fund
专用基金结余surplus of special purpose funds
中华人民共和国预算法the budget law of the people’s Republic of China
资金调拨支出expenditure on allocated and transeferred fund
财政收入public finance-revemue
财政净资产public finance-net assets
财政负债public finance-liabilities
财政补助收入grant from the state
拨入专款restricted appropriation

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