会计术语英汉对照表
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 固定资产更换与固定资产改良 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 应交折基金旧 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 基本生产旧 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 企业管理费旧 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 depreciation 折旧方法 depreciation method 折旧率 depreciation rate 支出 payment 直线法 straight-line 职工福利基金旧 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 实际成本与估计成本 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 直接成本与间接成本 direct cost and indirect cost 可控成本 controllable cost 制造费用分配 manufacturing expenses allocation 理论成本与应用成本 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 历史成本与未来成本 historical cost and future cost 可避免成本与不可避免成本 avoidable cost and unavoidable cost 成本计算期 cost period 平均成本与个别成本 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 单位成本与总成本 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 已耗成本与未耗成本 expired cost and unex-pired cost 航空运输成本 相关成本与非相关成本 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 可递延成本与不可递延成本 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 主要成本与加工成本 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 财务成本与管理成本 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 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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