成本会计专有名词chsy.docx

会计专业英语词汇Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰Account 帐政治风险      political risk再开票中心      re-invoicing 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 investments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国际存货管理      international inventory management股利转移      dividend remittances公司内部贷款      inter-company 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配比原则      matching 旅游、饮食服务企业会计      accounting of tourism 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 agricultural enterprises实现原则      realization principle历史成本原则      principle 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实质量于形式      substance over form修正性惯例      principle 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 financial 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 forecasting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 personnel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 administration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 between capital expenditure and revenue expenditure 合并报表      consolidated financial statements管理活动论      management activities perspective管理会计      management accounting 管理工具论      management 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 telecommunication 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      financial 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    governmental and non-profit organization accounting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加速折旧法      accelerated depreciation methods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 document 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 documentnbspfrom 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 relationships账项调整      adjustment of accountf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 ledgerD5KxSi"h.r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 extra 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      memorandum