会计中英文术语表(A-Z).xls

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1、中中 英英 文文 会会 计计 词词 汇汇 对对 照照 表表AAbove-the-line items线上项目Absences,compensated缺勤，带薪假期Absorption costing完全成本法Absorption costing income statement完全成本法下的损益表Accelerated depreciation method加加速速折折旧旧法法Account(s)账账户户；会会计计科科目目analyzing and summarizing transactions in 在账户中分析和总结经济业务analyzing 分析性账户balance of 账账户户余余

2、额额cash short and over 现现金金余余缺缺账账户户characteristics of 账账户户的的特特点点chart of 会会计计科科目目表表clearing 清理账户contra or contra asset抵减或资产抵减账户controlling 控制账户estimate of uncollectible 坏坏账账估估计计expanded chart of 扩充的会计科目表fees earned on 服务收费income statement 损损益益表表账账户户normal balances of 账户的正常余额other 其他账户real 实实账账户户state

3、ment of 账单temporary or nominal 临临时时性性账账户户或或虚虚账账户户usefulness of 账账户户的的有有用用性性Account form账账户户式式Account payable应应付付账账款款Account receivable应应收收账账款款Accounting会会计计；会会计计学学differences between managerial and financial管理会计与财务会计的区别double-entry复复式式会会计计financial and managerial财财务务会会计计与与管管理理会会计计financial财务会计manage

4、ment 管理会计managerial管理会计private 内部会计；私营企业会计profession of 会计职业public 公共会计responsibility 责任会计Accounting cycle会会计计循循环环for a merchandising business 商业企业会计循环Accounting equation会会计计恒恒等等式式business transactions and 经济业务与会计恒等式Accounting fields,specialized会计领域，专门会计领域Accounting for会会计计bond investments债券投资的会计处理b

5、onds payable应付债券的会计处理cost centers,responsibility成本中心会计，成本中心责任会计depreciation折折旧旧会会计计dividends股利的会计处理exchanges of similar fixed assets,相似固定资产交换的会计处理，相似固定资产交换会计处理的回顾review ofexchanges of similar fixed assets,summary illustration相似固定资产交换的会计处理，总结相似固定资产交换的会计处理investments in stocks股票投资的会计处理limited liabilit

6、y corporations有限责任公司的会计处理merchandise transactions,商商品品交交易易会会计计，商商品品交交易易会会计计介介绍绍illustration ofnotes receivable应收票据的会计处理partnerships合伙企业的会计处理profit centers,responsibility利润中心会计，利润中心责任会计uncollectibles,allowance method 坏账会计，坏账会计处理的备抵法uncollecubles,direct write-off method of 坏账会计，坏账会计处理的直接注销法Accounting

7、in business,role of商业中的会计，会计在商业中的角色Accounting information and the stakeholders of abusiness会计信息与企业利益相关者Accounting period concept会会计计期期间间概概念念Accounting principles(GAAP),generally accepted公公认认会会计计原原则则Accounting principles,changes in会会计计原原则则，会会计计原原则则变变更更Accounting rate of return会会计计回回报报率率Accounting sys

8、tem(s)会会计计系系统统；会会计计制制度度basic 基基本本会会计计系系统统computerized 电电算算化化会会计计系系统统cost 成成本本会会计计系系统统for merchandisers 商商业业会会计计系系统统for payroll and payroll taxes 工工资资和和工工资资税税会会计计系系统统manual 手手工工会会计计系系统统Accounting system overview,cost会计系统概述；成本会计系统概述Accounting treatments of contingent liabilities或有负债的会计处理Accounts for a

9、 periodic inventory system,chart of定定期期盘盘存存制制账账户户 定定期期盘盘存存制制会会计计科科目目表表Accounts payable应应付付账账款款Accounts payable control and subsidiary ledger应应付付账账款款控控制制和和明明细细分分类类账账Accounts payable subsidiary ledger应应付付账账款款明明细细分分类类账账Accounts receivable应应收收账账款款aging of 应应收收账账款款账账龄龄分分析析Accounts receivable analysis应应收收

10、账账款款分分析析Accounts receivable control and subsidiary ledger应应收收账账款款控控制制和和明明细细分分类类账账Accounts receivable subsidiary ledger应应收收账账款款明明细细分分类类账账Accounts receivable turnover应应收收账账款款周周转转率率Accrual basis应应计计制制；权权责责发发生生制制Accruals应应计计收收入入或或费费用用deferrals and 递递延延和和应应计计收收入入或或费费用用Accrued assets应应计计资资产产Accrued expens

11、e(s)应应计计费费用用Accrued expenses payable应应计计应应付付费费用用Accrued fees应应计计收收费费Accrued liabilities应应计计负负债债Accrued revenues应应计计收收入入Accrued wages应应计计工工资资Accumulated depreciation累累计计折折旧旧Accumulated other comprehensive income累计其他全面收益Acid-test ratio速动比率；酸性测试比率Acquiring fixed assets,stages of获取固定资产，获取固定资产阶段Activity

12、base(s)作业基础Activity base product cost calculations作业基础产品成本计算Activity base usage quantities,estimated作业基础耗用量，估计作业基础耗用量Activity drivers)作业动因Activity rates作业率Activity-based costing(ABC),作业成本计算法Adjusted trial balance调调整整后后试试算算平平衡衡表表Adjusted trial balance columns调整后试算平衡表栏Adjusting and closing entries调调整整

13、分分录录和和结结账账分分录录Adjusting entries调调整整分分录录ledger with 分分类类账账调调整整分分录录recording 记记录录调调整整分分录录Adjusting process调调整整过过程程Adjustment process,summary of调调整整过过程程，调调整整过过程程总总结结Adjustments,summary of basic调整，基本调整总结Adjustments columns调整栏Adjustments to net income-indirect method净收益调整间接法Administrative expenses管管理理费费用

14、用Affiliated companies联营公司；附属公司Aging of accounts receivable应收账款账龄分析Aging the receivables应收账款账龄分析Allocating income taxes分配所得税Allocation,cost分配，成本分配Allocation base分配基础Allowance,purchase折折让让，购购货货折折让让Allowance account,write-offs to备抵账户；备抵账户注销Allowance method备抵法Allowance method of accounting for uncollect

15、ibles坏账会计处理的备抵法Alternate entity characteristics,comparison不同实体特征，不同实体特征的比较Alternate entity forms,equity reporting for不同实体形式，不同实体形式的权益报告Alternative financing plans,effect of可选择的筹资计划，可选择筹资计划的效果Amortization摊摊销销(bond investments)（债券投资）effective interest rate method of 摊销的实际利率法of discount by the interest

16、 method 实际利率法下折价的摊销of discount on bonds payable 应付债券折价摊销of premium by the interest method 实际利率法下溢价的摊销of premium on bonds payable 应付债券溢价摊销Amortizing a bond discount分期偿还债券折价Amortizing a bond premium分期偿还债券溢价Amount,present value of数量；金额，数量、金额的现值Analysis分分析析accounts receivable 应应收收账账款款分分析析assumptions of

17、cost-volume-profit 本本量量利利分分析析的的假假设设capital investment 资资本本投投资资分分析析cost-volume-profit 本本量量利利分分析析current position 流流动动（现现行行）状状况况分分析析differential 差差异异分分析析factors that complicate capital investment 使使资资本本投投资资复复杂杂化化的的因因素素graphic approach to cost-volume-profit 本本量量利利分分析析的的图图解解方方法法horizontal 水水平平分分析析invent

18、ory 存存货货分分析析mathematical approach to cost-volume-profit 本本量量利利分分析析的的数数学学方方法法nature of capital investment 资资本本性性投投资资的的性性质质net present value at 12%回回报报率率为为12的的净净现现值值分分析析net present value净净现现值值分分析析profitability 收收益益性性分分析析solvency 偿偿债债能能力力分分析析traditional 传传统统分分析析use of computers in cost-volume-profit an

19、alysis 计计算算机机在在本本量量利利分分析析中中的的运运用用vertical垂垂直直分分析析what if or sensitivity敏敏感感性性分分析析Analysis report分分析析报报告告discontinue an unprofitable segment,differential 停止经营一个未盈利部门的分析报告，停止经营一个未盈利部门的差异分析报告lease or sell,differential 出租或出售差异分析报告make or buy,differential 制造或购买差异分析报告process or sell,differential 加工或出售差异分析

20、报告replace equipment,differential 设备更换差异分析报告sell at special price,differential 特定售价差异分析报告Analytical measures分析指标other其他分析指标summary of 分析指标总结Analyzing and summarizing transactions,illustration of分析和总结经济业务，举例说明分析和总结经济业务Annual reports,corporate年年度度报报告告，公公司司年年度度报报告告Annuity年年金金present value of an,年年金金现现值值

21、Annuity of$1 at compound1美美元元年年金金复复利利，1美美元元年年金金的的复复利利现现值值interest,present value ofAnnuity table,partial present value of年年金金表表，部部分分年年金金现现值值表表Application of incorporation公司设立申请Approach方法cost price 成本价格法market price 市场价格法negotiated price 协议价格法Appropriations限制用途的拨款Articles of incorporation公公司司章章程程Artic

22、les of partnership合合伙伙章章程程Assembly装装配配Asset(s)资资产产accrued应应计计资资产产book value of 资资产产的的账账面面价价值值contra 资资产产抵抵减减contributing to a partnership 向向合合伙伙企企业业投投入入资资产产costs of acquiring fixed 固固定定资资产产获获取取成成本本current 流流动动资资产产discarding fixed 废弃的固定资产disposal of fixed 固定资产的处置donated 接受捐赠的资产exchanging similar fixe

23、d 交换相似的固定资产financial reporting for fixed and intangible 固定资产和无形资产的财务报告fixed 固固定定资资产产fixed and intangible in the balance sheet 资产负债表中的固定资产和无形资产fixed or plant 固定或厂房设备资产intangible 无无形形资资产产internal control of fixed 固定资产的内部控制leasing fixed 租赁固定资产nature of fixed 固固定定资资产产的的性性质质plant 厂厂房房设设备备资资产产prepaid expe

24、nse recorded initially as 预付费用初始记录为资产quick 速速动动资资产产rate earned on total 总总资资产产收收益益率率rate of income from operations to total 营营业业利利润润对对总总资资产产比比率率rate of return on 资资产产回回报报率率ratio of net sales to 总总资资产产周周转转率率revaluation of 资资产产重重估估review of accounting for exchanges of similar fixed 相似固定资产交换会计处理的回顾sell

25、ing fixed 出售固定资产summary illustration-accounting for exchanges ofsimilar fixed总结相似固定资产交换的会计处理tangible 有形资产Assumptions of cost-volume-profit analysis本量利分析的假设Audit Committee审计委员会Available-for-sale securities可供出售证券Average cost method平均成本法determining costs under 平均成本法下成本的确定use of 使用平均成本法Average rate of r

26、eturn平平均均回回报报率率Average rate of return method平均回报率法BBad debts expense坏账费用Balance of the account账账户户余余额额Balance sheet资资产产负负债债表表 budgeted 预算资产负债表 comparative 比较资产负债表 corporation 公司的资产负债表 horizontal analysis,comparative 资产负债表水平分析，比较资产负债表水平分析 merchandise inventory on 资产负债表中的商品存货 presentation of cash on 资

27、产负债表中现金的列示 presentation of merchandise inventory on 商品存货在资产负债表中的列示 receivables on 资产负债表中的应收款项 report form of 报告式资产负债表 stockholders equity in the 资产负债表中的股东权益 stockholders equity section 资产负债表中的股东权益部分 temporary investments on 资产负债表中的临时性投资 vertical analysis,comparative 资产负债表垂直分析，比较资产负债表垂直分析Balance shee

28、t accounts,transactions and资资产产负负债债表表账账户户，交交易易和和资资产产负负债债表表账账户户Balance sheet and income statement data for directmethod直接法下资产负债表和损益表数据Balance sheet budgets资产负债表预算Balance sheet columns,income statement and资产负债表栏目，损益表和资产负债表栏目Balance sheet of a corporation公司的资产负债表Balance sheet presentation of bond inves

29、tments债券投资在资产负债表中的列示Balance sheet presentation of bonds payable资产负债表中应付债券的列示Balance scorecard平衡记分卡Bank accounts银行往来账户 as a control over cash 银行往来账户作为现金控制 business 企业银行往来账户Bank reconciliation银行存款余额调节表Bank statement银行对账单 comparison with business records 银行对账单与企业记录比较Bankers ratio银行用比率；企业流动比率Banks,inves

30、tment银行，投资银行Base(s)基础；基数 activity 作业基础 allocation 分配基础Basic analytical procedures基本分析程序Basic earnings per share每股基本收益Basis基基础础 accrual 应应计计制制；权权责责发发生生制制 cash 现现金金制制；收收付付实实现现制制Below-the-line items线下项目Benefits利益；福利 employees fringe 员员工工额额外外福福利利 fringe 额额外外福福利利 other than pensions,postretirement 养老金以外的

31、福利；养老金以外的退休福利Benefit dollars as a percent of total各项福利占福利总额的百分比Bills,enter form票据，加入票据格式Board of directors董事会Bond(s)债债券券 callable 可赎回债券 convertible 可转换债券 debenture 无担保债券 investments in 债券投资 present value of the face amount of 债券面值的现值 serial 分期偿还债券 term定期债券 zero-coupon 无息债券Bond discount,amortizing债券折

32、价，债券折价摊销Bond indenture债券契约Bond investments债券投资 accounting for 债券投资的会计处理 balance sheet presentation of 债券投资在资产负债表中的列示Bond premium,amortizing债券溢价，债券溢价摊销Bond redemption债券偿还；债券赎回Bond sinking funds债券偿债基金Bonds issued已已发发行行债债券券 at a discount 折折价价发发行行债债券券 at a premium 溢溢价价发发行行债债券券 at face amount 以以面面值值发发行行债

33、债券券Bonds payable应应付付债债券券 accounting for 应付债券的会计处理 amortization of premium 应付债券溢价摊销 balance sheet presentation of 资产负债表中应付债券的列示 characteristics of 应付债券的特征Bonuses,partner奖金；红利，合伙人奖金Book value账账面面价价值值 net 账账面面净净值值 of the asset 资资产产的的账账面面价价值值Boot补价Bottleneck(s)瓶颈 product pricing under production 生产瓶颈下的产

34、品定价 product profitability and pricing under production 生产瓶颈下的产品获利能力和产品定价 product profitability under production 生产瓶颈下的产品获利能力Bottleneck hour,contribution margin per瓶颈小时，每瓶颈小时的贡献毛益Break-even chart盈亏分析图Break-even point盈亏临界点 summary of effects of changes on 各因素变动对盈亏临界点的影响总结Budget(s)预预算算 balance sheet 资资

35、产产负负债债表表预预算算 capital expenditures 资资本本支支出出预预算算 cash 现现金金预预算算 completing the cash 完全现金预算 cost of goods sold 销货成本预算 direct labor cost 直接人工成本预算 direct materials purchases 直接材料采购预算 factory overhead cost 制造费用预算 factory overhead flexible 制造费用弹性预算 flexible 弹性预算 flexible and static 弹性预算与固定预算 income statemen

36、t 损益表预算 master 总总预预算算 production 生生产产预预算算 sales 销销售售预预算算 selling and administrative expenses 销售与管理费用预算 setting conflicting goals 预算目标设定冲突 setting goals too loosely预算目标设定过松 setting goals too tightly预算目标设定过紧 static 固定预算Budget performance report预算业绩报告Budgetary performance evaluation预算业绩评价Budgetary slac

37、k预算松弛Budgeted balances sheet预计资产负债表Budgeted income statement预计损益表Budgeting预预算算编编制制 capital 资本支出预算编制 continuous 连续预算编制 human behavior and 人类行为与预算编制 nature and objectives of 预算编制的性质与目标 objectives of 预算编制的目标 zero-based 零基预算Budgeting systems预算系统 computerized 计算机预算系统Building房房屋屋；建建筑筑物物Business(es)商商业业；企企

38、业业；经经营营；业业务务 accept at a special price 接受特定售价的订货 accounting information and the stakeholders of会会计计信信息息与与企企业业利利益益相相关关者者 financial history of 企业财务历史记录 flow of costs through a service 服务企业成本流转 job order cost systems for professional service 专业服务企业分批成本计算 life cycle of 企企业业生生命命周周期期 manufacturing 制制造造企企业

39、业 merchandising 商商业业企企业业 nature of merchandising 商商业业企企业业的的性性质质 nature of 企企业业的的性性质质 periodic inventory systems for merchandising 商业企业的定期盘存制 role of accounting in 会会计计在在经经营营中中的的角角色色 service 服服务务企企业业 types of 业业务务类类型型Business bank accounts企企业业银银行行往往来来账账户户Business combinations企企业业合合并并Business entities

40、,alternate forms of企企业业主主体体；企企业业主主体体的的不不同同形形式式Business entity concept企企业业主主体体概概念念Business ethics商商业业道道德德Business life cycle企企业业生生命命周周期期Business organizations,types of企企业业组组织织，企企业业组组织织类类型型Business segment业业务务部部门门Business stakeholder企企业业利利益益相相关关者者Business strategy企企业业战战略略Business transactions经经济济业业务务

41、accounting equation and 会会计计恒恒等等式式与与经经济济业业务务 flow of 经经济济业业务务流流程程Business Week商业周刊Buy购买 differential analysis report-make or制造或购买分析报告 make or 制造或购买Bylaws公公司司内内部部规规程程CCalendar year日历年度Calendar-year basis日日历历年年度度基基础础Callable bonds可赎回债券Capital资资本本and revenue expenditures 资资本本性性和和收收益益性性支支出出legal 法定资本pai

42、d-in or contributed 实缴或实收资本sources of paid-in 实缴资本的来源working 营运资本Capital budgeting资本支出预算编制Capital deficiency资本亏损Capital expenditures资资本本性性支支出出Capital expenditures budget资资本本性性支支出出预预算算Capital investment,lease versus资本投资，租赁与资本投资Capital investment analysis资本投资分析factors that complicate 使资本投资复杂化的因素nature

43、 of资本投资分析的性质Capital investment proposal,资本投资方案，评价资本投资方案的方法methods of evaluatingCapital lease融资租赁；资本性租赁Capital rationing资本分配Capital rationing decision process资本分配决策过程Capitalist,venture(VC)资本家，风险投资家Career paths of corporate executives公司执行官的职业生涯Carrying amount账面金额Cash现现金金bank accounts as a control over

44、 银行往来账户作为现金控制nature of and the importance 现金控制的性质和重要性of controls overretailers sources of零售商的现金来源Cash basis现现金金制制；收收付付实实现现制制Cash budget现现金金预预算算completing 完全现金预算Cash dividend现现金金股股利利Cash equivalents现现金金等等价价物物Cash flow from operations,经营活动现金流量，直接法和间接法direct and indirect method,Cash flow management,cor

45、porate life-cycle stagesand现金流量管理，公司生命周期阶段与现金流量管理Cash flow per share,no每股现金流量，无每股现金流量Cash flows现现金金流流量量direct method,statement of 直直接接法法，现现金金流流量量表表的的直直接接法法direct method,statement of 直接法，现金流量表的直接法direct method,work sheet for statement of 直接法，现金流量表直接法工作底稿indirect method,statement of间间接接法法，现现金金流流量量表表的的

46、间间接接法法indirect method,statement of 间接法，现金流量表的间接法indirect method,work sheet for 间间接接法法，现现金金流流量量表表间间接接法法工工作作底底稿稿statement ofpreparing the statement of 现现金金流流量量表表编编制制准准备备reporting 现现金金流流量量报报告告statement of 现现金金流流量量表表used for payment of dividends 支支付付股股利利的的现现金金流流量量work sheet for statement of 现现金金流流量量表表工工

47、作作底底稿稿Cash flows from financing activities筹资活动现金流量Cash flows from investing activities投资活动现金流量Cash flows from operating activities经营活动现金流量direct method 经营活动现金流量的直接法indirect method 经营活动现金流量的间接法reporting 经营活动现金流量报告Cash management,seasonal现金管理，季节性现金管理Cash on the balance sheet,presentation of资产负债表中的现金，资

48、产负债表中现金的列示Cash payback period现现金金回回收收期期Cash payments现现金金付付款款estimated 估计现金付款internal control of 现金付款的内部控制Cash payments for为为支支付付现现金金income taxes 为为所所得得税税支支付付现现金金merchandise 为为商商品品支支付付现现金金operating expenses 为为经经营营费费用用支支付付现现金金Cash payments journal现现金金付付款款日日记记账账and postings 现金付款日记账和过账for merchandising

49、business 商品交易的现金付款日记账Cash receipts现现金金收收款款control of 现金收款控制estimated 估计现金收款Cash receipts journal现现金金收收款款日日记记账账for merchandising business 商品交易的现金收款日记账Cash received收收到到现现金金from cash sales 从从现现金金销销售售中中收收到到现现金金from customers 从从顾顾客客处处收收到到现现金金in the mail 通过邮件收到现金Cash sales现现金金销销售售Cash short and over accou

50、nt现现金金余余缺缺账账户户Cells,manufacturing单元，制造单元Center(s)中心cost 成本中心investment 投资中心profit 利润中心responsibility 责任中心responsibility accounting for cost 成本中心责任会计responsibility accounting for profit 利润中心责任会计responsibility accounting reports for cost 成本中心责任会计报告Centralized and decentralized operations集权和分权经营Certifi