一、会计与会计理论
会计accounting
决策人Decision Maker
投资人Investor
股东Shareholder
债权人Creditor
财务会计Financial Accounting
管理会计Management Accounting
成本会计Cost Accounting
私业会计Private Accounting
公众会计Public Accounting
注册会计师CPA Certified Public Accountant
国际会计准则委员会IASC
美国注册会计师协会AICPA
财务会计准则委员会FASB
管理会计协会IMA
美国会计学会AAA
税务稽核署IRS
独资企业Proprietorship
合伙人企业Partnership
公司Corporation
会计目标Accounting Objectives
会计假设Accounting Assumptions
会计要素Accounting Elements
会计原则Accounting Principles
会计实务过程Accounting Procedures
财务报表Financial Statements
财务分析Financial Analysis
会计主体假设Separate-entity Assumption
货币计量假设Unit-of-measure Assumption
持续经营假设Continuity(Going-concern) Assumption 会计分期假设Time-period Assumption
资产Asset
负债Liability
业主权益Owner's Equity
收入Revenue
费用Expense
收益Income
亏损Loss
历史成本原则Cost Principle
收入实现原则Revenue Principle
配比原则Matching Principle
全面披露原则Full-disclosure (Reporting) Principle
客观性原则Objective Principle
一致性原则Consistent Principle
可比性原则Comparability Principle
重大性原则Materiality Principle
稳健性原则Conservatism Principle
权责发生制Accrual Basis
现金收付制Cash Basis 财务报告Financial Report
流动资产Current assets
流动负债Current Liabilities
长期负债Long-term Liabilities
投入资本Contributed Capital
留存收益Retained Earning
二、会计循环
会计循环Accounting Procedure/Cycle
会计信息系统Accounting information System 账户Ledger
会计科目Account
会计分录Journal entry
原始凭证Source Document
日记账Journal
总分类账General Ledger
明细分类账Subsidiary Ledger
试算平衡Trial Balance
现金收款日记账Cash receipt journal
现金付款日记账Cash disbursements journal 销售日记账Sales Journal
购货日记账Purchase Journal
普通日记账General Journal
工作底稿Worksheet
调整分录Adjusting entries
结账Closing entries
三、现金与应收账款
现金Cash
银行存款Cash in bank
库存现金Cash in hand
流动资产Current assets
偿债基金Sinking fund
定额备用金Imprest petty cash
支票Check(cheque)
银行对账单Bank statement
银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit
在途支票Outstanding check
应付凭单V ouchers payable
应收账款Account receivable
应收票据Note receivable
起运点交货价  F.O.B shipping point
目的地交货价  F.O.B destination point
商业折扣Trade discount
现金折扣Cash discount
销售退回及折让Sales return and allowance
坏账费用Bad debt expense
备抵法Allowance method
备抵坏账Bad debt allowance
损益表法Income statement approach
资产负债表法Balance sheet approach
账龄分析法Aging analysis method
直接冲销法Direct write-off method
带息票据Interest bearing note
不带息票据Non-interest bearing note
出票人Maker
受款人Payee
本金Principal
利息率Interest rate
到期日Maturity date
本票Promissory note
贴现Discount
背书Endorse
拒付费Protest fee com
四、存货
存货Inventory
商品存货Merchandise inventory
产成品存货Finished goods inventory
在产品存货Work in process inventory
原材料存货Raw materials inventory
起运地离岸价格F.O.B shipping point
目的地抵岸价格F.O.B destination
寄销Consignment
寄销人Consignor
承销人Consignee
定期盘存Periodic inventory
永续盘存Perpetual inventory
购货Purchase
购货折让和折扣Purchase allowance and discounts 存货盈余或短缺Inventory overages and shortages 分批认定法Specific identification
加权平均法Weighted average
先进先出法First-in,first-out or FIFO
后进先出法Lost-in,first-out or LIFO
移动平均法Moving average
成本或市价孰低法Lower of cost or market or LCM 市价Market value
重置成本Replacement cost
可变现净值Net realizable value
上限Upper limit
下限Lower limit
毛利法Gross margin method
零售价格法Retail method
成本率Cost ratio
四、存货
存货Inventory
商品存货Merchandise inventory
产成品存货Finished goods inventory
在产品存货Work in process inventory
原材料存货Raw materials inventory
起运地离岸价格F.O.B shipping point 目的地抵岸价格F.O.B destination
寄销Consignment
寄销人Consignor
承销人Consignee
定期盘存Periodic inventory
永续盘存Perpetual inventory
购货Purchase
购货折让和折扣Purchase allowance and discounts
存货盈余或短缺Inventory overages and shortages
分批认定法Specific identification
加权平均法Weighted average
先进先出法First-in,first-out or FIFO
后进先出法Lost-in,first-out or LIFO
移动平均法Moving average
成本或市价孰低法Lower of cost or market or LCM
市价Market value
重置成本Replacement cost
可变现净值Net realizable value
上限Upper limit
下限Lower limit
毛利法Gross margin method
零售价格法Retail method
成本率Cost ratio
六、固定资产
固定资产Plant assets or Fixed assets
原值Original value
预计使用年限Expected useful life
预计残值Estimated residual value
折旧费用Depreciation expense
累计折旧Accumulated depreciation
账面价值Carrying value
应提折旧成本Depreciation cost
净值Net value
在建工程Construction-in-process
磨损Wear and tear
过时Obsolescence
直线法Straight-line method(SL)
工作量法Units-of-production method(UOP)
加速折旧法Accelerated depreciation method
双倍余额递减法Double-declining balance method(DDB) 年数总和法Sum-of-the-years-digits method(SYD)
以旧换新Trade in
经营租赁Operating lease
融资租赁Capital lease
廉价购买权Bargain purchase option(BPO)
资产负债表外筹资Off-balance-sheet financing
最低租赁付款额Minimum
七、无形资产
无形资产Intangible assets
专利权Patents
商标权Trademarks,Trade names
著作权Copyrights
特许权或专营权Franchises
商誉Goodwill
开办费Organization cost
租赁权Leasehold
摊销Amortization
八、流动负债
负债Liability
流动负债Current liability
应付账款Account payable
应付票据Notes payable
贴现票据Discount notes
长期负债一年内到期部分Current maturities of long-term liabilities
应付股利Dividends payable
预收收益Prepayments by customers
存入保证金Refundable deposits
应付费用Accrual expense
增值税value added tax
营业税Business tax
应付所得税Income tax payable
应付奖金Bonuses payable
产品质量担保负债Estimated liabilities under product warranties
赠品和兑换券Premiums,coupons and trading stamps
或有事项Contingency
或有负债Contingent
或有损失Loss contingencies
或有利得Gain contingencies
永久性差异Permanent difference
时间性差异Timing difference
应付税款法Taxes payable method
纳税影响会计法Tax effect accounting method
递延所得税负债法Deferred income
九、长期负债
长期负债Long-term Liabilities
应付公司债券Bonds payable
有担保品的公司债券Secured Bonds
抵押公司债券Mortgage Bonds
保证公司债券Guaranteed Bonds
信用公司债券Debenture Bonds
一次还本公司债券Term Bonds
分期还本公司债券Serial Bonds
可转换公司债券Convertible Bonds
可赎回公司债券Callable Bonds
可要求公司债券Redeemable Bonds
记名公司债券Registered Bonds
无记名公司债券Coupon Bonds
普通公司债券Ordinary Bonds 收益公司债券Income Bonds
名义利率，票面利率Nominal rate
实际利率Actual rate
有效利率Effective rate
溢价Premium
折价Discount
面值Par value
直线法Straight-line method
实际利率法Effective interest method
到期直接偿付Repayment at maturity
提前偿付Repayment at advance
偿债基金Sinking fund
长期应付票据Long-term notes payable
抵押借款Mortgage
十、业主权益
权益Equity
业主权益Owner's equity
股东权益Stockholder's equity
投入资本Contributed capital
缴入资本Paid-in capital
股本Capital stock
资本公积Capital surplus
留存收益Retained earnings
核定股本Authorized capital stock
实收资本Issued capital stock
发行在外股本Outstanding capital stock
库藏股Treasury stock
普通股Common stock
优先股Preferred stock
累积优先股Cumulative preferred stock
非累积优先股Noncumulative preferred stock
完全参加优先股Fully participating preferred stock
部分参加优先股Partially participating preferred stock
非部分参加优先股Nonpartially participating preferred stock 现金发行Issuance for cash
非现金发行Issuance for noncash consideration
股票的合并发行Lump-sum sales of stock
发行成本Issuance cost
成本法Cost method
面值法Par value method
捐赠资本Donated capital
盈余分配Distribution of earnings
股利Dividend
股利政策Dividend policy
宣布日Date of declaration
股权登记日Date of record
除息日Ex-dividend date
股利支付日Date of payment
现金股利Cash dividend
股票股利Stock dividend
拨款appropriation
十一、财务报表
财务报表Financial Statement
资产负债表Balance Sheet
收益表Income Statement
账户式Account Form
报告式Report Form
编制（报表）Prepare
工作底稿Worksheet
多步式Multi-step
单步式Single
十二、财务状况变动表
财务状况变动表中的现金基础SCFP.Cash Basis（现金流量表）
财务状况变动表中的营运资金基础SCFP.Working Capital Basis（资金来源与运用表）
营运资金Working Capital
method英语全部资源概念All-resources concept
直接交换业务Direct exchanges
正常营业活动Normal operating activities
财务活动Financing activities
投资活动Investing activiti
十四、合并财务报表
合并财务报表Consolidated financial statements
吸收合并Merger
创立合并Consolidation
控股公司Parent company
附属公司Subsidiary company
少数股权Minority interest
权益联营合并Pooling of interest
购买合并Combination by purchase
权益法Equity method
成本法Cost method
十五、物价变动中的会计计量
物价变动之会计Price-level changes accounting
一般物价水平会计General price-level accounting
货币购买力会计Purchasing-power accounting
统一币值会计Constant dollar accounting
历史成本Historical cost
现行价值会计Current value accounting
现行成本Current cost
重置成本Replacement cost
物价指数Price-level index
国民生产总值物价指数Gross national product implicit price deflator (or GNP deflator)
消费物价指数Consumer price index (or CPI)
批发物价指数Wholesale price index
货币性资产Monetary assets
货币性负债Monetary liabilities
货币购买力损益Purchasing-power gains or losses
资产持有损益Holding gains or losses
未实现的资产持有损益Unrealized holding
资产类Assets
流动资产Current assets
货币资金Cash and cash equivalents
现金Cash
银行存款Cash in bank
其他货币资金Other cash and cash equivalents
外埠存款Other city Cash in bank
银行本票Cashier's cheque
银行汇票Bank draft
信用卡Credit card
信用证保证金L/C Guarantee deposits
存出投资款Refundable deposits
短期投资Short-term investments
股票Short-term investments - stock
债券Short-term investments - corporate bonds
基金Short-term investments - corporate funds
其他Short-term investments - other
短期投资跌价准备Short-term investments falling price reserves
应收款Account receivable
应收票据Note receivable
银行承兑汇票Bank acceptance
商业承兑汇票Trade acceptance
应收股利Dividend receivable
应收利息Interest receivable
应收账款Account receivable
其他应收款Other notes receivable
坏账准备Bad debt reserves
预付账款Advance money
应收补贴款Cover deficit by state subsidies of receivable
库存资产Inventories
物资采购Supplies purchasing
原材料Raw materials
包装物Wrappage
低值易耗品Low-value consumption goods
材料成本差异Materials cost variance
自制半成品Semi-Finished goods
库存商品Finished goods
商品进销差价Differences between purchasing and selling price
委托加工物资Work in process - outsourced
委托代销商品Trust to and sell the goods on a commission basis
受托代销商品Commissioned and sell the goods on a commission basis
存货跌价准备Inventory falling price reserves
分期收款发出商品Collect money and send out the goods by stages
待摊费用Deferred and prepaid expenses
长期投资Long-term investment
长期股权投资Long-term investment on stocks
股票投资Investment on stocks
其他股权投资Other investment on stocks
长期债权投资Long-term investment on bonds
债券投资Investment on bonds
其他债权投资Other investment on bonds
长期投资减值准备Long-term investments depreciation reserves
股权投资减值准备Stock rights investment depreciation reserves
债权投资减值准备Bcreditor's rights investment depreciation reserves
委托贷款Entrust loans
本金Principal
利息Interest
减值准备Depreciation reserves
固定资产Fixed assets
房屋Building
建筑物Structure
机器设备Machinery equipment
运输设备Transportation facilities
工具器具Instruments and implement
累计折旧Accumulated depreciation
固定资产减值准备Fixed assets depreciation reserves
房屋、建筑物减值准备Building/structure depreciation reserves
机器设备减值准备Machinery equipment depreciation reserves
工程物资Project goods and material
专用材料Special-purpose material
专用设备Special-purpose equipment
预付大型设备款Prepayments for equipment
在建工程Construction-in-process
安装工程Erection works
在安装设备Erecting equipment-in-process
技术改造工程Technical innovation project
大修理工程General overhaul project
在建工程减值准备Construction-in-process depreciation reserves
固定资产清理Liquidation of fixed assets
无形资产Intangible assets
专利权Patents
非专利技术Non-Patents
商标权Trademarks, Trade names
著作权Copyrights
土地使用权Tenure
商誉Goodwill
无形资产减值准备Intangible Assets depreciation reserves
专利权减值准备Patent rights depreciation reserves
商标权减值准备trademark rights depreciation reserves
未确认融资费用Unacknowledged financial charges
待处理财产损溢Wait deal assets loss or income
长期待摊费用Long-term deferred and prepaid expenses
待处理财产损溢Wait deal assets loss or income
待处理流动资产损溢Wait deal intangible assets loss or income
待处理固定资产损溢Wait deal fixed assets loss or income 短期负债Current liability
短期借款Short-term borrowing
应付票据Notes payable
银行承兑汇票Bank acceptance
商业承兑汇票Trade acceptance
应付账款Account payable
预收账款Deposit received
代销商品款Proxy sale goods revenue
应付工资Accrued wages
应付福利费Accrued welfarism
应付股利Dividends payable
应交税金Tax payable
应交增值税value added tax payable
进项税额Withholdings on V A T
已交税金Paying tax
转出未交增值税Unpaid V A T changeover
减免税款Tax deduction
销项税额Substituted money on V A T
出口退税Tax reimbursement for export
进项税额转出Changeover withnoldings on V A T
出口抵减内销产品应纳税额Export deduct domestic sales goods tax
转出多交增值税Overpaid V A T changeover
未交增值税Unpaid V A T
应交营业税Business tax payable
应交消费税Consumption tax payable
应交资源税Resources tax payable
应交所得税Income tax payable
应交土地增值税Increment tax on land value payable
应交城市维护建设税Tax for maintaining and building cities payable
应交房产税Housing property tax payable
应交土地使用税Tenure tax payable
应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable
应交个人所得税Personal income tax payable
其他应交款Other fund in conformity with paying
其他应付款Other payables
预提费用Drawing expense in advance
其他负债Other liabilities
待转资产价值Pending changerover assets value
预计负债Anticipation liabilities
长期负债Long-term Liabilities
长期借款Long-term loans
一年内到期的长期借款Long-term loans due within one year
一年后到期的长期借款Long-term loans due over one year 应付债券Bonds payable
债券面值Face value, Par value
债券溢价Premium on bonds
债券折价Discount on bonds
应计利息Accrued interest
长期应付款Long-term account payable
应付融资租赁款Accrued financial lease outlay
一年内到期的长期应付Long-term account payable due within one year
一年后到期的长期应付Long-term account payable over one year
专项应付款Special payable
一年内到期的专项应付Long-term special payable due within one year
一年后到期的专项应付Long-term special payable over one year
递延税款Deferral taxes
损益类Profit and loss
收入Income
业务收入OPERA TING INCOME
主营业务收入Prime operating revenue
产品销售收入Sales revenue
服务收入Service revenue
其他业务收入Other operating revenue
材料销售Sales materials
包装物出租Wrappage lease
出让资产使用权收入Remise right of assets revenue
返还所得税Reimbursement of income tax
其他收入Other revenue
投资收益Investment income
短期投资收益Current investment income
长期投资收益Long-term investment income
计提的委托贷款减值准备Withdrawal of entrust loans reserves
补贴收入Subsidize revenue
国家扶持补贴收入Subsidize revenue from country
其他补贴收入Other subsidize revenue
营业外收入NON-OPERA TING INCOME
非货币性交易收益Non-cash deal income
现金溢余Cash overage
处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets
固定资产盘盈Fixed assets inventory profit
净收入Net amercement income
支出Outlay
业务支出Revenue charges
主营业务成本Operating costs
产品销售成本Cost of goods sold
服务成本Cost of service
主营业务税金及附加Tax and associate charge
营业税Sales tax
消费税Consumption tax
城市维护建设税Tax for maintaining and building cities
资源税Resources tax
土地增值税Increment tax on land value
其他业务支出Other business expense
销售其他材料成本Other cost of material sale
其他劳务成本Other cost of service
其他业务税金及附加费Other tax and associate charge
费用Expenses
营业费用Operating expenses
代销手续费Consignment commission charge
运杂费Transpotation
保险费Insurance premium
展览费Exhibition fees
广告费Advertising fees
管理费用Adminisstrative expenses
职工工资Staff Salaries
修理费Repair charge
低值易耗摊销Article of consumption
办公费Office allowance
差旅费Travelling expense
工会经费Labour union expenditure
研究与开发费Research and development expense
福利费Employee benefits/welfare
职工教育经费Personnel education
待业保险费Unemployment insurance
劳动保险费Labour insurance
医疗保险费Medical insurance
会议费Coferemce
聘请中介机构费Intermediary organs
咨询费Consult fees
诉讼费Legal cost
业务招待费Business entertainment
技术转让费Technology transfer fees
矿产资源补偿费Mineral resources compensation fees
排污费Pollution discharge fees
房产税Housing property tax
车船使用税Vehicle and vessel usage license plate tax(VVULPT)
土地使用税Tenure tax
印花税Stamp tax
财务费用Finance charge
利息支出Interest exchange

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