会计术语综合论述(英文版)eoco.docx

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1、会计术语英汉对照表初级会计 初级会计 会计术语名称英文名称 （checking） （corresponding accounts） （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）

2、 （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 accoun

3、ts） （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 fund

4、s） （balance sheet accounts） （transfer voucher） （accounts of applications of funds） （internal source document） （general ledger） （general account） （adjunct accounts） （payment voucher） （ledger） （bookkeeping procedure using columnar journal） （closing account） （closing entry） （debit-credit bookkeeping） （

5、partial check） （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 bo

6、okkeeping） （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） （bookkeep

7、ing 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） （accoun

8、ting 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） E8%A1%A8

9、&action=edit§ion=2中级会计 中级会计 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 debentur

10、e 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 a

11、dditions of fixed assets 旧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 旧notes recei

12、vable intangible assets collection method income tax current liabilities production method retirement and replacement method inventory method current assets purchases discounts goodwill accounts receivable investment income operating income capital stock 旧redemption of bonds bad debts revaluations o

13、f 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

14、cash Advance Received from Customers corporate bond floatation wages payable paid-in capital surplus reserves Management FeeManagement Fees dividend negative goodwill recognition of expense temporary investment Short-term Borrowing deferred charges Low-value consumption goods/Low value consumbles cu

15、rrent operating concept of income 旧effects of inventory errors 旧depreciation depreciation method depreciation rate payment straight-line 旧旧patents housing fund replacement costing 旧旧know-how franchises capital reserves 旧natural resources inventory 旧sinking fund long-term payables long-term investmen

16、ts long-term liability of long-term debt financing expenses appropriated retained earnings standard costing variable costing Wrappage copyrights 高级会计 高级会计 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 preacquisitio

17、n 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 o

18、f consolidated entities consolidated statement of cash flow cost-book value differentials consolidated financial statements purchase methed the value of an enterprise as a whole pooling of interest method (美)intraperiod tax allocation unrealized profit in ending inventory intercompany transactions i

19、n 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 allocatio

20、n approach monetary items partnership liquidation acquisition of majority interest tariff 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 monet

21、ary/no monetary interest rate futrues transaction simple equity method exchange rate parent company bonus procedure （美）treasury stock approach service factor actuariesreport comprehensive allocation expenses related to combinations indirect quotation buying rate futrues contract conglomeration holdi

22、ng 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

23、 fair value options 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 premium minority interest income minori

24、ty stockholders interest listed company statment 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）reorganizatio

25、n plan reorganization complex equity method associated company dividend floating rate accounting for branch constructive gains and losses on bonds constructive retirement spculation discount specific price index branch installment sales installment liquidation segmental reporting real estate revenue

26、 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 （美）pension benefit obligations （美）net periodic pension cost （美）pension plan assets accoung for circulatin

27、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 hedge foreign curency investment risk foreign currency assets risk translati

28、on 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 merger accounting for price changes insolvency full consolidation price i

29、ndex 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 holding

30、s reconciliation of home office and branch accounts upstream sale derivative financial instru-ments sales-type financing lease downstream sale consumer tax one-transaction opinion the proprietorship theory general price level accounting units of general purchasing power maintaining capital in units

31、of general purchasing power stamp tax 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 forward rate timing differe

32、nce temporary difference value added statement committee representation debt restructurings recorded rate direct financing lease direct quotation direct holdings middle rate interim reporting replacement cost subleases （美）quasi-reorbganization capital maintenance capitalized value asset/libility met

33、hod 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

34、 partial allocation unconsolidated subsidiaries （美）leases rents off-balance-sheet financing （美）proportionate consolidtion deposit method A7%E8%A1%A8&action=edit§ion=4成本会计 成本会计 会计术语名称英文名称 direct labor variance direct material variance accumulation process of procluction cost manufacturing expense

35、s variance 与actual cost and estimated cost salary costs allocation cost curve original cost and replacement cost 与direct cost and indirect cost controllable cost manufacturing expenses allocation 与theory cost and practice cost procedure of cost control cost entry, cost recorder cost agenda job costi

36、ng method direct labor variance cost control method 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

37、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 norm cost inter-period expenses allocation planned cost fuel expenses allocation norm cost control system management norm 与defer

38、rable 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

39、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 alloca

40、tion absorption cost merchandise procurement cost cost examming target incremantal cost cost control cost flow internal cost statement costing method costing objective costing unit cost plan cost accounting principle of costing cost accounting qrocedures costing account costing cost accumulation cos

41、t management cost analysis ocst allocation cost ledger cost adjustment cost variance costing report cost 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 w/inde