出自 MBA智库百科()
　　　　　会计术语英汉对照表
会计术语名称英文名称
（checking）
（Periodic checking method）
（periodic inventory system）
（bound book）
（adjustment accounts）
（adjusting journal entry）
（single account title voucher）
（single-entry bookkeeping）
（Secondary accounts）
（costing accounts）
（physical inventory）
（bookkeeping）
（non-periodic checking method）
（correction by extre recording）
（off-balance sheet accounts）
（provision accounts）
（provision and adjunct accounts）
（book of chronological entry）
（single-record document）
（deposit journal）
（perpetual inventory system）
（source document）
（suspense accounts）
（increase-decrease bookkeeping）
（accounts for settlement of claim）
（accounts for settlement of claim and debt）
（accounts for settlement of debt）
（account）
（Account number）
（debit-credit relationship）
（adjustment of account）
（special-purpose voucher）
（reversing entry）
（accounts of sources of funds）
（balance sheet accounts）
（transfer voucher）
（accounts of applications of funds）
（internal source document）
（general ledger）
（adjunct accounts）
（payment voucher）
（ledger）
（bookkeeping procedure using columnar journal）
（closing account）
（closing entry）
（debit-credit bookkeeping）
（partial ckeck）
（card book）
（inter-period allocation accounts）
（multiple-record document）
（compound book）
（subsidiary ledger）
（subsidiary account）
（inventory accounts）
（parallel recording）
（complete check）
（combinod journal and ledger）
（bookkeeping procedure using summarized journal）
（triple-entry bookkeeping）
（real accounts）
（trial balancing）
（receipts-payment bookkeeping）
（receipt voucher）
（income statement accounts）
（general purpose voucher）
（bookkeeping procedure using general journal）
（source document from outside）
（cash journal）
（nominal accounts）
（cumulative source document）
（bookkeeping procedure using summary ovchers）
（working paper）
（mvltiple account titles voucher）
（Double entry bookkeeping）
（correction by drawing a straight ling）
（cumulative source document）
（accounting documents）
（account title）
（correction by using red ink）
（bookkeeping procedures）
（posting）
（accounting entry）
（accounting cycle）
（Book of accounts）
（loose-leaf book）
（clearing accounts）
（matching accounts）
（bookkeeping methods）
（recording rules）
（voucher）
（Bookkeeping proced ureusing vouchers）
（bookkeeping procedure using categorized account summary）
（simple entry）
（settlement accounts）
会计术语名称英文名称
Period Expense
recognition of revenue
corporate bond issuing price
depreciation of fixed assets
convertible bonds
accelerated depreciation methods
net non-operating income and expenditure
interest rate on debenture
assignment of accounts receivable
debenture bonds
last-in,first-out,LIFO
Other monetary assets
discount on notes payable
first-in,first-out缩写FIFO
constructions in process
与improvements and replacements of fixed assets
periodic inventory system
all-inclusive concept of income
Income statement approach
net realizable value
Accrued welfarism
additions of fixed assets
sale or factoring of accounts receivable
contingent liability
sales returns and allowances
retail method
cash discount
bonds payable
sale method
notes payable
stock rights
repairs and maintenance of fixed assets
mortgage bonds
selling expenses
dividends payable
notes receivable
intangible assets
collection method
income tax
current liabilities
production method
retirement and replacement method
inventory method
current assets
purchases discounts
accounts receivable
investment income
operating income
capital stock
redemption of bonds
revaluations of fixed assets
cash in bank
fixed assets
profit distribution
accrued expense
trademarks and tradenames
net income
profit payable
Undistributed profits
income bonds
Cash and cash equivalents
capitalization of interests
Statutory welfare reserve
engineer material
advance to supplier
other receivables
Advance Received from Customers
corporate bond floatation
wages payable
paid-in capital
surplus reserves
Management Fee／Management Fees
negative goodwill
recognition of expense
temporary investment
Short-term Borrowing
deferred charges
Low-value consumption goods/Low value consumbles
current operating concept of income
effects of inventory errors
[旧]depreciation
depreciation method
depreciation rate
straight-line
housing fund
replacement costing
franchises
capital reserves
natural resources
sinking fund
long-term payables
long-term investments
long-term liability of long-term debt
financing expenses
appropriated retained earnings
standard costing
variable costing
copyrights
会计术语名称英文名称
independent director
Market Value Added,MVA
Investment Center
Profit Center
Discretionary Expense Centers
revenue center
preacquisition income
cash distribution plan
safe payments schedule
market of futures transaction
futures transaction
leveraged lease
financial instruments
business qroup
annual report
transactions between home office and branches
partnership enterprise
consolidated balance sheet
(美)accounting for income taxes of consolidated entities
consolidated statement of cash flow
cost-book value differentials
consolidated financial statements
purchase methed
pooling of interest method
(美)intraperiod tax allocation
unrealized profit in ending inventory
intercompany transactions in long-term assets
maintaining capital in units of money
the fund theory
（美）functional currency
exchange gains or losses
consolidated statement of changes in financial poition
translation gains or losses
（美）Leveraged buyouts,简称LBC
change in ownership percentage held by parent
（美）reciprocal allocation approach
monetary items
partnership liquidation
acquisition of majority interest
units of nominal currency
recording currency
operating lease
current/noncurrent method
economic income
trustee accounting
combined financial state-ments
equity method
home office-branch expense allocation
monetary/no monetary
interest rate futrues transaction
exchange rate
parent company
bonus procedure
（美）treasury stock approach
service factor
actuaries’report
comprehensive allocation
expenses related to combinations
indirect quotation
buying rate
futrues contract
conglomeration
holding company
stock index futrues
crosswise sale
fixed rate
tax effect method
recording rate
horizontal integration
preacquisition dividends
net realizable
accounting for business combination
offset gain and loss
selling rate
financial futures transaction
accounting income
consolidated income statement
fair value
indirect holding
two-transaction opinion
bankrupcy liquidation
business combination
the enterprise theory
consignment
equity theory
financing lease
futrues for commodity
goodwill procedure
maintaining capital in terms of productive capacity
minority interest income
minority stockholder’s interest
listed company statement
the residual equity theory
temporal method
entity theory
the entity theory
（美）trustee
specific change
income tax accounting
interqeriod tax allocation
tax accounting
sale-leaseback
personal income tax
（美）personal financial state-ments
（美）reorganization plan
reorganization
associated company
floating rate
accounting for branch
constructive gains and losses on bonds
constructive retirement
spculation
specific price index
installment sales
installment liquidation
segmental reporting
real estate revenue
cost of real setate
multiply exchange rate
net investment in foreign entities
units of measurement
deffered method
contemporary theory
singal method
pension plan
（美）accounting for pension plan
accoung for circulatin tax
（美）assignment of partnership interest
purchasing power gains or loosses
nonmonetary items
（美）one-line consolidation
foreign exchange
foreign currency statements
foreign curency translation risk
recording-currency method
foreign curency investment risk
foreign currency assets risk
translation of foreign currency statements
foreign currency exchange risk
foreign currency commitment
foreign crurency liability risk
foreingn currency holding risk
original-currency method
foreign currency
foreign currency transaction
accounting for price changes
insolvency
full consolidation
price index
price changes
full accrual method
general price index
foreign exchange frtrues transaction
（美）push-down accounting
translation-remeasurement method
/current cost/general purchasing power accountin
crurent cost
current cost accounting
remeasurement-translation method
sales agency
mutual holdings
reconciliation of home office and branch accounts
upstream sale
derivative financial instru-ments
sales-type financing lease
downstream sale
one-transaction opinion
the proprietorship theory
units of general purchasing power
maintaining capital in units of general purchasing power
taxes payable method
operating loss carrybacks and carryforwards
receivables ofr payables denominated in foreign currency
lump-sum qartnership liquidation
husiness tax
permanent difference
retirement of initial partner
historical cost
timing difference
temporary difference
value added statement
committee representation
debt restructurings
recorded rate
direct financing lease
direct quotation
direct holdings
middle rate
interim reporting
replacement cost
capital maintenance
capitalized value
asset/libility method
consolidation
accounting for leases-lessor
/(产损益)holding gains losses
opsition gain and loss
accounting for leases-leasee
cost recovery method
Vertical integration
general change
change in ownership of a subsidiary
subsidiary company
resources tax
cost method
（美）fiduciary accounting
property tax
partial allocation
unconsolidated subsidiaries
off-balance-sheet financing
（美）proportionate consolidtion
deposit method
capital asset pricing model
会计术语名称英文名称
fixed cost
direct labor variance
direct material variance
accumulation process of procluction cost
manufacturing expenses variance
与actual cost and estimated cost
salary costs allocation
cost curve
original cost and replacement cost
controllable cost
manufacturing expenses allocation
与theory cost and practice cost
procedure of cost control
cost entry, cost recorder cost agenda
job costing method
direct labor variance
与historical cost and future cost
与avoidable cost and unavoidable cost
cost period
与avorage cost and individual cost
society cost
spoliage and defective work losses
与unit cost and total cost
cost transfer
total cost control
cost of merchandise sold
price variance
holding cost or carrying cost
与expired cost and unex-pired cost
与relevant cost and irrelevant cost
factor analysis approach
target cost
group costing method
inter-period expenses allocation
planned cost
norm cost control system
management norm
与deferrable cost and undeferrable cost
standard of cost control
by-product costing
responsibility cost
production cost
predicted cost
cost structure
与prime costs and processing costs
cost of decision making
category costing method
work-in-process cost
factory cost
cost assess
manufactruing expenses
power expenses allocation
trend analysis approach
simple costing method
levels of responsibility cost
comparative analysis approach
equivalent units method
original record
general product cost analysis
budgeted costs
cost of goods sold
loss on work stoppage
graded product costing
composite expenses allocation
absorption cost
merchandise procurement cost
cost examming target
incremantal cost
cost control
internal cost statement
costing method
costing objective
costing unit
cost accounting
principle of costing
cost accounting qrocedures
costing account
cost accumulation
cost management
cost analysis
ocst allocation
cost ledger
cost adjustment
cost variance
costing report
workshop cost
internal business accounting system
internal settlement prices
product life cycle cost
the plan of product costs
product cost
finished product cost
与financial cost and manegement cost
uncontrollable cost
standard cost control system
standard cost
ration analysis apporach
reporting cost
semi-finished product cost
会计术语名称英文名称
political risk
reinvoicing center
special methods of modern management accounting
modern management accounting
与Leads and Lags
fees and royalties
the cost of capital for foreign lnuertments
multinational working capital management
multinational performance evaluation
managing transaction exposure
managing translation exposure
foreign project appraisal
foreign project appraisal
international inventory management
dividend kemittances
intercompany loans
repatriating blocked funds
maintaining the value of blocked funds
adjusted net present value
企业财务会计
会计术语名称英文名称
business finance
future market
negotiable CDmarket
money market
gold market
company limited by shares
limited pactnership
security secondary market
sole proprietorship
over-the -counter-market
acceptance market
lending market
financial regulations
financial policy
financial forecast
financial control
financial market
financial decision
financial cupervision
financial planning
financial activities
organization of financial management
security primary market
company of unlimited liability
foreign exchange market
dixcount market
forms of enterprise organization
the functions of finaneial management
the principle of financial management
the content of financial management
financial management objectives
stock exchange
securities market
capital market
company of limited liability
the cycle of financial managemten
objects of financial management
financial managment
financial analysis
会计术语名称英文名称
accounting of tourinsm and service
business accounting
accrual basis
realization principle
pringciple of historical cost
accounting of enterprises with foreign investment
accounting of rail way transportation enterprises
owners equity
owners equity
substance over form
information system perspective
micro-accounting
objectivity
comparability
accounting of construction units
recording currency
measurement attributes
timeliness
monetary measurement
accounting standards
accounting entity
accounting professional ethics
functions of accounting
accounting elements
accounting
accounting information
targets of accounting activities
accounting personnels
accounting recognition
accounting objective
accounting control
accounting decision making
accounting supervision
accounting assumption
accounting records
accounting measurement
accounting department
accounting environment
financial accounting
system of accounting admin tstration
accounting periods
accounting object
accounting equation
nature of accounting
accounting statements
macro-accounting
accounting
combination statements
distinguishment oetween capital expenditure and revenue expenditiure
consolidated fiancial statements
management activities perspective
management accounting
manegement tool perspective
accounting of stock companies
generally accepted accounting principle,GAAP
individual statements
accounting of high technology enterprises
feedback value
external statements
consistency
art perspective
accounting of post and telecommonication enterprises
forecast value
going concern
cost statement
finanicial accounting principles
financial accounting
governmentai and non-profit organizationaccounting
materiality
special purpose financial statements
financial report
elements of financial statements
financial statements
constant-dollar assumption
accounting of insurance companies
政府及非盈利组织会计
会计术语名称英文名称
public finance-budgetary revolving fund
public finance-debts
budget surplus
governmental and non-profit oragnization accounting in China
appropriation in advance
saaets of hospitals
expenditures of hospitals
hbdget management nethod of hospital
revenues of hospitals
surplus of hospitals
funds of hospitals
accounting regulations ror hospitals
chart of accounts for hospitals
analysis of accounting statements of hospitals
accounting statements of hospitals
hospital accounting
liabilities of hospitals
financial regulations for hospitals
prepayments of governmental units
deposite payable of governmental units
budget management method of governmental units
yearend checking and closing of governmental units
fund expenditures of governmental units
analysis of accounting
accounting of governmental units
fixed funds of governmental units
appropriated funds of governmental units
assets for non-profit organiz-ations
special funds non-profit organizations
expenditure of non-profit organization
budget management methods for non-profit organyzation’s
agent funds and tax paybale non-profit organization
revenue for non-profit organization
current assets for non-profit organizations
loans non-profit organization
surplus of non-profit gorganizaiton
general funds non-profit organizations
accounting standards for non-profit rganizations
accounting for non-profit organizations
fixed assets for non-profit organizations
fixed funds non-profit organizations
outside investments for non-profit organizations
liquidation of non-profit organization
miscellaneous gains
scientific research instifutes’assets
scientific research institutes’expenditures
scientific research institutes’budgeting
scientific research institutes’revenues
scientific research institutes’surplus
scientific research institutes-analysis of accounting statements
sicentific research institute accounting
scientific research institutes-cost maragement
orerating expense
operating revenue
surplus of fund budget
state budget
final accounts of state revenue and expenditure
colleges and universities assets
colleges and universities expenditures
budget management method of colleges and universities
colleges and universities revenues
colleges and universities net assets
colleges and universities surplus
accounting regulations for institutions of higher learning
colleges and universities analysis of accounting statements
colleges and universities accounting
financial regulations for colleges and universities
budgetary accounting regulations for public finance
public finance budgetary accounting
public finance-assets
expenditure on revolvring fund
income from revolving fund
public finance-revolving fund
public finance expenditure
public finance-cash in bank
expenditure on special purpose fund
proceeds from special purpose fund
surplus of special purpose funds
expenditure on allocated and transeferred fund
public finance-revemue
public finance-net assets
public finance-liabilities
grant from the state
restricted appropriation
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中英文对照资产负债表,利润表,现金流量表,利润分配表
资产负债表中英文 资 ASSETS 流动资产： 货币资金 短期投资 应收票据 应收股利 应收利息 应收帐款 其他应收款 应收补贴款 存货 待摊费用 其他流动资产 流动资产合计 长期股权投资 长期债权投资 长期投资合计 固定资产： 固定资产原价 减：累计折旧 固定资产净值 减：固定资产减值准备 固定资产净额 工程物资 在建工程 固定资产清理 固定资产合计 无形资产 长期待摊费用 其他长期资产 CURRENT Currency Short Notes Dividend Interest Accounts Other Term Receivable Receivable Receivable Receivable Receivable 预付帐款 Allowances Deferred Receivable and prepaid expenses Inventors Accounts prepaid Investments 产 ASSETS:
一年内到期的长期债权投资 Long-term debenture investment falling due in a year Other current assets Total current assets long -term equity investment Long -term securities investment Total Long-Term FIXED ASSETS Fixed assets-cost Less :Accumulated depereciation Fixed assets-net value Less:Impairment of fixed assets Net value of fixed assets Project material Construction in progress Disposal of fixed assets Total tangible assets AND OTHER ASSETE S expenses other intangible assets Intangible Long-term assets Deferred Total and prepaid and assets intangible Investmens
长期投资： LONG-TERM INVESTMENTS
无形资产及其他资产：INTANGIBLE ASSETS
Other long-term EXPENSES ASSETS
无形资产及其他资产合计 递延税项： DEFERRED 递延税款借项 资产总计 TOTAL
Deferred assets debits
企业法人business entity 负债及所有者权益LIABILITIES INVESTORS'EQUITY
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