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会计专业词汇英语翻译

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收益总括观点 all-inclusive concept of income
可变现净值法 net realizable value
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
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
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
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
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
利益分配 profit distribution
应计费用 accrued expense
商标权 trademarks and trade names
净利润 net income
应付利润 profit payable
收益债券 income bonds
利息资本化 capitalization of interests
预付账款 advance to supplier
其他应收款 other receivables
现金 cash
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
土地使用权
股利 dividend
应交税金 taxes payable
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 loans
递延资产 deferred charges
当期经营观点 current operating concept of income
存货销售的影响 effects of inventory errors
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
专利权 patents
住房基金 housing fund
重置成本法 replacement costing
专有技术 know-how
专营权 franchises
资本公积 capital reserves
资产负债表 balance sheet
自然资源 natural resources
存货 inventory
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
版权 copyrights
汇总原始凭证 cumulative source document
汇总记账凭证核算形式 bookkeeping procedure using summary vouchers
工作底稿 working paper
复式记账凭证 multiple 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 procedure using 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
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
平行登记 parallel recording
全面清查 complete check
日记总账 combined 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
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
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

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汉语认知研究词汇