會計術語英漢對照表 - 台灣Word

初級會計. 會計術語名稱, 英文名稱. 對賬, （checking）. 對應賬戶, （corresponding accounts）. 定期清查, （Periodic checking method）. 會計術語英漢對照表分為：初級會計、中級會計、高級會計、成本會計、管理會計、企業財務會計、會計總論、政府及非盈利組織會計。

會計術語英漢對照表-初級會計初級會計會計術語名稱英文名稱對賬（checking）對應賬戶（correspondingaccounts）定期清查（Periodiccheckingmethod）定期盤存制（periodicinventorysystem）訂本式賬簿（boundbook）調整賬戶（adjustmentaccounts）調整分錄（adjustingjournalentry）單式記賬憑證（singleaccounttitlevoucher）單式記賬法（single-entrybookkeeping）從屬賬戶（Secondaryaccounts）成本計算賬戶（costingaccounts）財產清查（physicalinventory）簿記（bookkeeping）不定期清查（non-periodiccheckingmethod）補充登記法（correctionbyextrerecording）表外賬戶（off-balancesheetaccounts）備抵賬戶（provisionaccounts）備抵附加賬戶（provisionandadjunctaccounts）備查賬簿（memorandvn）序時賬簿（bookofchronologicalentry）一次憑證（single-recorddocument）銀行存款日記賬（depositjournal）永續盤存制（perpetualinventorysystem）原始憑證（sourcedocument）暫記賬戶（suspenseaccounts）增減記賬法（increase-decreasebookkeeping）債權結算賬戶（accountsforsettlementofclaim）債權債務結算賬戶（accountsforsettlementofclaimanddebt）債務結算賬戶（accountsforsettlementofdebt）賬戶（account）賬戶編號（Accountnumber）賬戶對應關係（debit-creditrelationship）賬項調整（adjustmentofaccount）專用記賬憑證（special-purposevoucher）轉回分錄（reversingentry）資金來源賬戶（accountsofsourcesoffunds）資產負債賬戶（balancesheetaccounts）轉賬憑證（transfervoucher）資金運用賬戶（accountsofapplicationsoffunds）自製原始憑證（internalsourcedocument）總分類賬簿（generalledger）總分類賬戶（generalaccount）附加賬戶（adjunctaccounts）付款憑證（paymentvoucher）分類賬簿（ledger）多欄式日記賬核算形式（bookkeepingprocedureusingcolumnarjournal）結賬（closingaccount）結賬分錄（closingentry）借貸記賬法（debit-creditbookkeeping）局部清查（partialckeck）卡片式賬簿（cardbook）跨期攤提賬戶（inter-periodallocationaccounts）累計憑證（multiple-recorddocument）聯合賬簿（compoundbook）明細分類賬簿（subsidiaryledger）明細分類賬戶（subsidiaryaccount）盤存賬存（inventoryaccounts）平行登記（parallelrecording）全面清查（completecheck）日記總賬（combinodjournalandledger）日記總賬核算形式（bookkeepingprocedureusingsummarizedjournal）三式記賬法（triple-entrybookkeeping）實賬戶（realaccounts）試算表（trialbalance）試算平衡（trialbalancing）收付記賬法（receipts-paymentbookkeeping）收款憑證（receiptvoucher）損益表賬戶（incomestatementaccounts）通用記賬憑證（generalpurposevoucher）通用日記賬核算形式（bookkeepingprocedureusinggeneraljournal）外來原始憑證（sourcedocumentfromoutside）現金日記賬（cashjournal）虛賬戶（nominalaccounts）匯總原始憑證（cumulativesourcedocument）匯總記賬憑證核算形式（bookkeepingprocedureusingsummaryovchers）工作底稿（workingpaper）複式記賬憑證（mvltipleaccounttitlesvoucher）複式記賬法（Doubleentrybookkeeping）複合分錄（compoundentry）劃線更正法（correctionbydrawingastraightling）匯總原始憑證（cumulativesourcedocument）會計憑證（accountingdocuments）會計科目表（chartofaccounts）會計科目（accounttitle）紅字更正法（correctionbyusingredink）會計核算形式（bookkeepingprocedures）過賬（posting）會計分錄（accountingentry）會計循環（accountingcycle）會計賬簿（Bookofaccounts）活頁式賬簿（loose-leafbook）集合分配賬戶（clearingaccounts）計價對比賬戶（matchingaccounts）記賬方法（bookkeepingmethods）記賬規則（recordingrules）記賬憑證（voucher）記賬憑證核算形式（Bookkeepingprocedureusingvouchers）記賬憑證匯總表核算形式（bookkeepingprocedureusingcategorizedaccountsummary）簡單分錄（simpleentry）結算賬戶（settlementaccounts）會計術語英漢對照表-中級會計中級會計會計術語名稱英文名稱期間費用Periodexpense收入的確認recognitionofrevenue公司債券發行價格corporatebondissuingprice固定資產折舊depreciationoffixedassets可轉換債券convertiblebonds公司債券利息攤銷加速折舊法accelerateddepreciationmethods營業外收支凈額netnon-operatingincomeandexpenditure公司債券利率interestrateondebenture應收賬款出借assignmentofaccountsreceivable無擔保債券debenturebonds後進先出法last-in,first-out,LIFO其他貨幣資金Othermonetaryassets應付票據貼現discountonnotespayable先進先出去first-in,first-out縮寫FIFO在發建工程constructionsinprocess固定資產更換與固定資產改良improvementsandreplacementsoffixedassets實地盤存制periodicinventorysystem收益總括觀點all-inclusiveconceptofincome損益表法Incomestatementapproach可變現凈值法netrealizablevalue應付福利費Accruedwelfarism基本業務利潤固定資產擴建additionsoffixedassets債券贖回應交折基金舊應收賬款出售saleorFactoringofaccountsreceivable或有負債contingentliability銷貨退回與折讓salesreturnsandallowances零售價格法retailmethod現金折扣cashdiscount特定履行法其他業務利潤公司債券bondspayable銷售法salemethod應付票據notespayable認股權stockrights固定資產修理repairsandmaintenanceoffixedassets有擔保債券mortgagebonds銷售費用sellingexpenses應付股利dividendspayable基本生產舊應收票據notesreceivable無形資產intangibleassets收款法collectionmethod所得稅incometax流動負債currentliabilities生產法productionmethod計劃成本核算廢棄和生置法retirementandreplacementmethod盤存法inventorymethod流動資產currentassets購貨折扣purchasesdiscounts商譽goodwill應收賬款accountsreceivable投資收益investmentincome營業利潤operatingincome預提費用股本capitalstock企業管理費舊公司債券償還redemptionofbonds壞賬baddebts固定資產重估價revaluationsoffixedassets銀行存款cashinbank固定資產fixedassets利潤總額利潤分配profitdistribution應計費用accruedexpense商標權trademarksandtradenames全部履行法凈利潤netincome應付利潤profitpayable未分配利潤Undistributedprofits收益債券incomebonds貨幣資金Cashandcashequivalents利息資本化capitalizationofinterests法定公益金statutorywelfarereserve工程物資engineermaterial預付賬款advancetosupplier其他應收款otherReceivables現金cash預收賬款AdvanceReceivedfromCustomers公司債券發行corporatebondfloatation應付工資wagespayable實收資本paid-incapital盈餘公積surplusreserves管理費用ManagementFee／ManagementFees土地使用權股利dividend應交稅金taxespayable流動資金負商譽negativegoodwill費用的確認recognitionofexpense短期投資temporaryinvestment短期借款Short-termBorrowing遞延資產deferredcharges低值易耗品Low-valueconsumptiongoods/Lowvalueconsumbles當期經營觀點currentoperatingconceptofincome待攤費用待核銷基建支出舊待處理流動資產損失待處理固定資產損失存貨銷售的影響effectsofinventoryerRORs折舊舊depreciation折舊方法depreciationmethod折舊率depreciationrate支出payment直線法straight-line職工福利基金舊專項撥款舊專利權patents住房基金housingfund重置成本法replacementcosting專項物資舊專項資產舊專有技術know-how專營權franchises資本公積capitalreserves資產負債表法資金占用和資金來源舊自然資源naturalresources存貨inventory車間經費舊償債基金sinkingfund長期應付款long-termpayables長期投資long-terminvestments長期借款long-termloans長期負債long-termliabilityoflong-termdebt財務費用financingexpenses撥定留存收益appropriatedretainedearnings標準成本法standardcosting變動成本法variablecosting比例履行法包裝物Wrappage版權copyrights會計術語英漢對照表-高級會計高級會計會計術語名稱英文名稱獨立董事independentdirector市場附加值MarketValueAdded,MVA投資中心InvestmentCenter利潤中心ProfitCenter酌量性費用中心DiscretionaryExpenseCenters收入中心revenuecenter合併前利潤preacquisitionincome現金分配計劃cashdistributionplan安全付款表safepaymentsschedule合併每股收益consolidatedEPS期貨交易市場marketoffuturestransaction期貨交易futurestransaction舉債經營融資租賃leveragedlease金融工具financialinstruments企業集團businessqroup年度報告annualreport內部往來transactionsbetweenhomeofficeandbranches合夥企業partnershipenterprise合併資產負債表consolidatedbalancesheet合併主體的所得稅會計(美)accountingforincometaxesofconsolidatedentities合併現金流量表consolidatedstatementofcashflow合併價差cost-BookValuedifferentials合併會計報表consolidatedfinancialstatements購買法purchasemethed企業整體價值thevalueofanenterpriseasawhole權益結合法poolingofinterestmethod期內所得稅分攤(美)intraperiodtaxallocation期末存貨的未實現損益unrealizedprofitinendinginventory公司間的長期資產業務intercompanytransactionsinlong-termassets名義貨幣保全maintainingcapitalinunitsofmoney基金論thefundtheory功能性貨幣（美）functionalcurrency匯兌損益exchangegainsorlosses合併財務狀況變動表consolidatedstatementofchangesinfinancialpoition換算損益translationgainsorlosses舉債經營收購（美）Leveragedbuyouts,簡稱LBC母公司持股比例變動changeinownershippercentageheldbyparent交互分配法（美）reciprocalallocationapproach貨幣項monetaryitems合夥清算partnershipliquidation控股合併acquisitionofmajorityinterest關稅tariff名義貨幣單位unitsofnominalcurrency記賬本位幣recordingcurrency經營租賃operatinglease流動非流動性法current/noncurrentmethod經濟利潤economicincome破產受託人清算組會計trusteeaccounting聯合會計報表combinedfinancialstate-ments權益法equitymethod共同費用分配homeoffice-branchexpenseallocation貨幣非貨幣法monetary/nomonetary利率期貨交易interestratefutruestransaction簡單權益法simpleequitymethod匯率exchangerate母公司parentcompany紅利法bonusprocedure庫藏股法（美）treasurystockapproach勞務因素servicefactor精算報告actuaries』report全面分攤法comprehensiveallocation固定資產投資方向調節稅合併費用expensesrelatedtocombinations間接標價法indirectquotation買入匯率buyingrate期貨合約futruescontract混合合併conglomeration控投公司holdingcompany股票指數期貨stockindexfutrues橫向銷售crosswisesale固定匯率fixedrate納稅影響法taxeffectmethod記賬匯率recordingrate橫向合併horizontalintegration合併前股利preacquisitiondividends可變現凈值netrealizable企業合併會計accountingforbusinesscombination平倉盈虧offsetgainandloss賣出匯率sellingrate金融期貨交易financialfuturestransaction會計利潤accountingincome合併損益表consolidatedincomestatement公允價值fairvalue期權options間接控股indirectholding兩筆交易觀two-transactionopinion破產清算bankrupcyliquidation企業合併businesscombination企業論theenterprisetheory商品寄銷Consignment權益理論equitytheory融資租賃financinglease商品期貨交易futruesforcommodity商譽法goodwillprocedure生產能力保全maintainingcapitalintermsofproductivecapacity升水premium少數股東損益minorityinterestincome少數股東權益minoritystockholder』sinterest上市公告書ListedCompanystatment剩餘權益論theresidualequitytheory時態法temporalmethod實體理論entitytheory實體論theentitytheory受託人（美）trustee特定變動specificchange所得稅會計incometaxaccounting所得稅的跨期分攤interqeriodtaxallocation稅務會計taxaccounting售後回租sale-leaseback耕地佔用稅個人所得稅personalincometax個人財務報表（美）personalfinancialstate-ments改組計劃（美）reorganizationplan改組reorganization複雜權益法complexequitymethod附屬公司associatedcompany負權人償金dividend浮動匯率floatingrate分支機構會計accountingforbranch推定贖回損益constructivegainsandlossesonbonds推定贖回constructiveretirement投機spculation貼水discount特定物價指數specificpriceindex分支機構branch分期收款銷貨installmentsales分次清算installmentliquidation分部報告segmentalreporting房地產收入realestaterevenue房地產成本costofrealsetate房地產realestate多種匯率法multiplyexchangerate對境外實體的凈投資netinvestmentinforeignentities訂量單位unitsofmeasurement遞延法defferedmethod當代理論contemporarytheory單一匯率法singalmethod退休金pensionplan退休金會計（美）accountingforpensionplan退休金給付義務（美）pensionbenefitobligations退休金成本凈額（美）netperiodicpensioncost退休基金資產（美）pensionplanassets流轉會計accoungforcirculatintax合夥權益的轉讓（美）assignmentofpartnershipinterest購買力損益purchasingpowergainsorloosses非貨幣性項目nonmonetaryitems單行合併（美）one-lineconsolidation外匯foreignexchange外幣會計報表foreigncurrencystatements外幣折算風險foreigncurencytranslationrisk外幣統賬法recording-currencymethod外幣套期保值hedge外幣投資風險foreigncurencyinvestmentrisk外幣資產風險foreigncurrencyassetsrisk外幣會計報表折算translationofforeigncurrencystatements外幣兌換風險foreigncurrencyexchangerisk外幣承諾ForeignCurrencyCommitment外幣負債風險foreigncrurencyliabilityrisk外幣持有風險foreingncurrencyholdingrisk外幣分賬法original-currencymethod外幣foreigncurrency外幣業務foreigncurrencytransaction吸收合併merger物價變動會計accountingforpricechanges無償債能力insolvency完全合併fullconsolidation物價指數priceindex物價變動pricechanges完全應計法fullaccrualmethod物價總指數generalpriceindex外匯期貨交易foreignexchangefrtruestransaction下推會計（美）push-downaccounting先折算后調整法translation-remeasurementmethod現行成本/穩值貨幣會計currentcost/generalpurchasingpoweraccountin現行成本crurentcost現行成本會計currentcostaccounting先調整后折演算法remeasurement-translationmethod銷售代理處salesagency相互持股mutualholdings相對賬戶調節reconciliationofhomeofficeandbranchaccounts新合伙人入伙admissionofanewparther向上銷售upstreamsale衍生金融工具derivativefinancialinstru-ments銷售式融資租賃sales-typefinancinglease向下銷售downstreamsale消費稅consumertax一筆交易觀one-transactionopinion業主權論theproprietorshiptheory一般物價水準會計generalpricelevelaccounting一般購買力單位unitsofgeneralpurchasingpower一般購買力保全maintainingcapitalinunitsofgeneralpurchasingpower印花稅stamptax應付稅款法taxespayablemethod營業虧損抵免operatinglosscarrybacksandcarryforwards以外幣表示的應收款項或應付款項receivablesofrpayablesdenominatedinforeigncurrency一次總付清算lump-sumqartnershipliquidation營業稅husinesstax永久性差異permanentdifference原合伙人退夥retirementofinitialpartner原始成本historicalcost遠期匯率forwardrate時間性差異timingdifference暫時性差異temporarydifference增值表valueaddedstatement債權人會議committeerepresentation債務重整debtrestructurings賬面匯率recordedrate直接融資租賃directfinancinglease直接標價法directquotation直接控股directholdings招股說明書prospectus中間匯率middlerate中期報告interimreporting重置成本replacementcost轉租賃subleases准改組（美）quasi-reorbganization資本保全capitalmaintenance資本化價值capitalizedvalue資本因素capitalfactor資產負債法asset/libilitymethod存貨轉讓價格inventorytransferprice創立合併consolidation出租人會計accountingforleases-lessor持有/(產損益)holdinggainslosses持倉盈虧opsitiongainandloss承租人會計accountingforleases-leasee成本回收法costrecoverymethod縱向合併Verticalintegration綜合變動generalchange子公司權益變動changeinownershipofasubsidiary子公司subsidiarycompany資源稅resourcestax成本法costmethod財產信託會計（美）fiduciaryaccounting財產稅propertytax部分分攤法partialallocation不合併子公司unconsolidatedsubsidiaries最低退休金負債（美）minimumliability租賃leases租金rents表融資off-balance-sheetfinancing比例合併（美）proportionateconsolidtion保證金法depositmethod會計術語英漢對照表-成本會計成本會計會計術語名稱英文名稱關聯業務往來國有資本經營預算制度能源審計投資中心利潤中心酌量性費用中心收入中心固定成本標準成本中心作業成本計演算法直接人工成本差異directlaborvariance直接材料成本差異directmaterialvariance在產品計價work-in-processcosting聯產品成本計算jointproductscosting生產成本匯總程序accumulationprocessofprocluctioncost製造費用差異manufacturingexpensesvariance實際成本與估計成本actualcostandestimatedcost工資費用分配salarycostsallocation成本曲線costcurve農業生產成本agricultureproductioncost原始成本和重置成本originalcostandreplacementcost工程施工成本直接成本與間接成本directcostandindirectcost可控成本controllablecost製造費用分配manufacturingexpensesallocation理論成本與應用成本theorycostandpracticecost輔助生產成本分配auxiliaryproductioncostallocation期間費用成本控制程序procedureofcostcontrol成本記錄costentry,costrecordercostagenda成本計算分批法jobcostingmethod成本計算分步法直接人工成本差異directlaborvariance成本控制方法costcontrolmethod內河運輸成本生產費用要素elementsofproductionexpenses歷史成本與未來成本historicalcostandfuturecost可避免成本與不可避免成本avoidablecostandunavoidablecost成本計算期costperiod平均成本與個別成本avoragecostandindividualcost社會成本societycost鐵路運輸成本廢品損失spoliageanddefectiveworklosses單位成本與總成本unitcostandtotalcost成本開支範圍allowablecost沿海運輸成本成本轉賬costtransfer全面成本控制totalcostcontrol商品銷售成本costofmerchandisesold價格差異pricevariance汽車運輸成本存置成本holdingcostorCarryingCost已耗成本與未耗成本expiredcostandunex-piredcost航空運輸成本相關成本與非相關成本relevantcostandirrelevantcost因素分析法factoranalysisapproach目標成本targetcost成本計算分類法groupcostingmethod遠洋運輸成本定額成本normcost跨期攤提費用分配inter-periodexpensesallocation計劃成本plannedcost數量差異quantityvariance燃料費用分配fuelexpensesallocation定額成本控制制度normcostcontrolsystem定額管理managementnorm可遞延成本與不可遞延成本deferrablecostandundeferrablecost成本控制標準standardofcostcontrol副產品成本計算by-productcosting責任成本responsibilitycost生產損失核算productionlossaccounting生產成本productioncost預計成本predictedcost成本結構coststructure房地產開發成本主要成本與加工成本primecostsandprocessingcosts決策成本costofdecisionmaking成本計算品種法categorycostingmethod在產品成本work-in-processcost工廠成本factorycost成本考核costassess製造費用manufactruingexpenses動力費用分配powerexpensesallocation趨勢分析法trendanalysisapproach成本計算簡單法simplecostingmethod責任成本層次levelsofresponsibilitycost對比分析法comparativeanalysisapproach約當產量比例法equivalentunitsmethod原始記錄originalrecord可比產品成本分析generalproductcostanalysis預算成本budgetedcosts銷售成本costofgoodssold停工損失lossonworkstoppage等級產品成本計算gradedproductcosting分散核算宏觀經濟成本macroeconomiccost綜合費用分配compositeexpensesallocation全部成本absorptioncost集中核算商品採購成本merchandiseprocurementcost成本考核指標costexammingtarget閑置成本idlecost賬面成本costofbookvalue主要產品單位成本分析再生產成本costofreproduction增量成本incremantalcost成本控制costcontrol全部產品成本分析成本流程costflow內部成本報表internalcoststatement成本計算方法costingmethod成本計算對象costingobjective成本計算單位costingunit成本計劃完成情況分析成本計劃管理體系plannedmanagementsystemofcost成本計劃costplan成本會計costaccounting成本核算原則principleofcosting成本核算程序costaccountingqrocedures成本核算成本costingaccount成本核算costing成本歸集costaccumulation成本管理costmanagement成本分析costanalysis成本分配ocstallocation成本分類賬costledger成本分類costclassifiction成本費用界限成本調整costadjustment成本差異costvariance成本報告costingreport成本cost車間成本workshopcost廠內經濟核算制internalbusinessaccountingsystem廠內結算價格internalsettlementprices產品壽命周期成本productlifecyclecost產品成本項目costitemsofproduct產品成本技術經濟分析產品成本計劃theplanofproductcosts產品成本productcost產成品成本finishedproductcost財務成本與管理成本financialcostandmanegementcost材料費用分配materialcostsallocation不可控成本uncontrollablecost標準成本控制制度standardcostcontrolsystem標準成本standardcost比率分析法rationanalysisapporach報告成本reportingcost半成品成本semi-finishedproductcost會計術語英漢對照表-管理會計管理會計會計術語名稱英文名稱績效考評試點政治風險politicalrisk再開票中心reinvoicingcenter現代管理會計專門方法specialmethodsofmodernmanagementaccounting現代管理會計modernmanagementaccounting提前支付與延期支付LeadsandLags特許權使用管理費feesandroyalties跨國資本成本的計算thecostofcapitalforforeignlnuertments跨國運轉資本會計multinationalworkingcapitalmanagement跨國經營企業業績評價multinationalperformanceevaluation經濟風險管理managingeconomicexposure交易風險管理managingtransactionexposure換算風險管理managingtranslationexposure國際投資決策會計foreignprojectappraisal國際投資決策會計foreignprojectappraisal國際存貨管理internationalinventorymanagement股利轉移dividendkemittances公司內部貸款intercompanyloans凍結資金轉移repatriatingblockedfunds凍結資金保值maintainingthevalueofblockedfunds調整后的凈現值adjustednetpresentvalue會計術語英漢對照表-企業財務會計企業財務會計會計術語名稱英文名稱管理層收購MBO預算實踐應注意的問題平衡計分卡經濟附加值熱錢財務總監CFO預算外資金企業財務businessfinance期權市場optionmarket期貨市場futuremarket可轉讓定期存單市場negotiableCDmarket貨幣市場moneymarket黃金市場goldmarket國有獨資公司股份有限公司companylimitedbyshares股份兩合公司limitedpactnership公司company二級市場securitysecondarymarket獨資企業soleproprietorship店頭市場over-the-counter-market承兌市場acceptancemarket拆借市場lendingmarket財務制度financialregulations財務政策financialpolicy財務預測financialforecast財務控制financialcontrol金融市場financialmarket財務決策financialdecision財務監督financialcupervision財務計劃financialplanning財務活動financialactivities財務管理組織organizationoffinancialmanagement一級市場securityprimarymarket無限責任公司companyofunlimitedliability外匯市場foreignexchangemarket貼現市場dixcountmarket企業組織形式formsofenterpriseorganization財務管理職能thefunctionsoffinaneialmanagement財務管理原則theprincipleoffinancialmanagement財務管理內容thecontentoffinancialmanagement財務管理目標financialmanagementobjectives財務管理環境financialmanagementenvironment證券交易所stockexchange證券市場securitiesmarket資本市場capitalmarket有限責任公司companyoflimitedliability財務管理環節thecycleoffinancialmanagemten財務管理對象objectsoffinancialmanagement財務管理financialmanagment財務分析financialanalysis會計術語英漢對照表-會計總論會計總論會計術語名稱英文名稱配比原則matching旅遊、飲食服務企業會計accountingoftourinsmandservice施工企業會計accountingofconstructionenterprises民航運輸企業會計accountingofcivilaviationtransportationenterprises企業會計businessaccounting商品流通企業會計accountingofcommercialenterprises權責發生制原則accrualbasis農業會計accountingofagziculturalenterprises實現原則realizationprinciple歷史成本原則pringcipleofhistoricalcost外商投資企業會計accountingofenterpriseswithforeigninvestment通用報表all-purposefinancialstatements鐵路運輸企業會計accountingofrailwaytransportationenterprises所有者權益ownersequity所有者權益ownersequity實質重於形式substanceoverform修正性慣例principlleofexceptions信息系統論informationsystemperspective相關性原則relevance微觀會計micro-accounting客觀性原則objectivity可比性原則comparability謹慎性原則Prudence金融企業會計accountingoffinacialinstitutions交通運輸企業會計accountingofcommunicationandtransportationenterprises建設單位會計accountingofconstructionunits記賬本位幣recordingcurrency計量屬性measurementattributes及時性原則timeliness貨幣計量monetarymeasurement會計準則accountingstandards會計主體accountingentity會計職業道德accountingprofessionalethics會計職能functionsofaccounting會計預測accountingforecasting會計要素accountingelements會計研究accountingresearch會計學科體系accountingsciencesystem會計學accounting會計信息accountinginformation會計任務targetsofaccountingactivities會計人員accountingpersonnels會計確認accountingrecognition會計目標accountingobjective會計理論結構theoreticalstructureofaccounting會計理論accountingtheory會計控制accountingcontrol會計決策accountingdecisionmaking會計監督accountingsupervision會計假設accountingassumption會計記錄accountingrecords會計計量accountingmeasurement會計機構accountingdepartment會計環境accountingenvironment會計核算financialaccounting會計管理體制systemofaccountingadmintstration會計分期accountingperiods會計對象accountingobject會計等式accountingequation會計本質natureofaccounting會計報表accountingstatements宏觀會計macro-accounting會計accounting匯總報表combinationstatements劃分資本性支出與收益性支出原則distinguishmentoetweencapitalexpenditureandrevenueexpenditiure合併報表consolidatedfiancialstatements管理活動論managementactivitiesperspective管理會計managementaccounting管理工具論manegementtoolperspective股份制企業會計accountingofstockcompanies公認會計原則generallyacceptedaccountingprinciple,GAAP公共會計publicaccounting工業會計accountingofindustrialenterprises個別報表individualstatements高新技術企業會計accountingofhightechnologyenterprises負債liability費用expense反饋價值feedbackvalue對外經濟合作企業會計accountingofforeigneconomiccooperationenterprises對外報表externalstatements對內報表internalstatements一致性原則consistency藝術論artperspective房地產開發企業會計accountingofrealestateenterprises郵電通信企業會計accountingofpostandtelecommonicationenterprises預測價值forecastvalue真實與公允trueandfairview持續經營goingconcern成本報表coststatement財務會計原則finanicialaccountingprinciples財務會計概念框架financialaccountingconceptualframework財務會計financialaccounting政府及非營利組織會計governmentaiandnon-profitorganizationaccounting重要性原則materiality專用報表specialpurposefinancialstatements資產assets資金funds資金運動fundsmovement財務報告financialreport財務報表要素elementsoffinancialstatements財務報表financialstatements幣值穩定假設constant-dollarassumption保險企業會計accountingofinsurancecompanies會計術語英漢對照表-政府及非盈利組織會計政府及非盈利組織會計會計術語名稱英文名稱預算周轉金publicfinance-budgetaryrevolvingfund預算舉借債務publicfinance-debts預算結餘budgetsurplus中國預算會計governmentalandnon-profitoragnizationaccountinginChina預撥款項appropriationinadvance醫院資產saaetsofhospitals醫院支出expendituresofhospitals醫院預算管理辦法hbdgetmanagementnethodofhospital醫院收入revenuesofhospitals醫院結餘surplusofhospitals醫院基金fundsofhospitals醫院會計制度accountingregulationsrorhospitals醫院會計科目chartofaccountsforhospitals醫院會計報表分析analysisofaccountingstatementsofhospitals醫院會計報表accountingstatementsofhospitals醫院會計hospitalaccounting醫院負債liabilitiesofhospitals醫院財務制度financialregulationsforhospitals一般預算支出generalbudgetexpenditure一般預算收入generalbudgetrevenue行政單位資產assetsofgovernmentalunits行政單位支出expendituresofgovernmentalunits行政單位暫付款prepaymentsofgovernmentalunits行政單位暫存款depositepayableofgovernmentalunits行政單位預算管理辦法budgetmanagementmethodofgovernmentalunits行政單位收入revenuesofgovernbmentalunits行政單位年終清理和結轉yearendcheckingandclosingofgovernmentalunits行政單位凈資產netassetsofgovernmentalunits行政單位經費支出fundexpendituresofgovernmentalunits行政單位結餘surplusofgovernmentalunits行政單位會計制度accountingregulationsofgovernmentalunits行政單位會計報表分析analysisofaccounting行政單位會計accountingofgovernmentalunits行政單位固定基金fixedfundsofgovernmentalunits行政單位負債liabilitiesofgovernmentalunits行政單位財務規則financialrulesofgovernmentalunits行政單位撥入經費appropriatedfundsofgovernmentalunits事業收入事業單位資產assetsfornon-profitorganiz-ations事業單位專用基金specialfundsnon-profitorganizations事業單位支出expenditureofnon-profitorganization事業單位預算管理方式budgetmanagementmethodsfornon-profitorganyzation』s事業單位應繳款項agentfundsandtaxpaybalenon-profitorganization事業單位收入revenuefornon-profitorganization事業單位流動資產currentassetsfornon-profitorganizations事業單位凈資產netassetsfornon-profitorganizations事業單位借入款項loansnon-profitorganization事業單位結餘surplusofnon-profitgorganizaiton事業單位基金generalfundsnon-profitorganizations事業單位會計準則accountingstandardsfornon-profitrganizations事業單位會計accountingfornon-profitorganizations事業單位固定資產fixedassetsfornon-profitorganizations事業單位固定基金fixedfundsnon-profitorganizations事業單位負債liabilitiesfornon-profitorganizations事業單位對外投資outsideinvestmentsfornon-profitorganizations事業單位財務清算liquidationofnon-profitorganization上繳上級支出paymenttothehigherauthority上級補助收入grantfromthehigherauthority其他收入miscellaneousgains科學事業單位資產scientificresearchinstifutes』assets科學事業單位支出scientificresearchinstitutes』expenditures科學事業單位預算scientificresearchinstitutes』budgeting科學事業單位收入scientificresearchinstitutes』revenues科學事業單位結餘scientificresearchinstitutes』surplus科學事業單位會計制度accointingregulationsforscientificresearchinstifutes科學事業單位會計報表分析scientificresearchinstitutes-analysisofaccountingstatements科學事業單位會計sicentificresearchinstituteaccounting科學事業單位成本費用管理scientificresearchinstitutes-costmaragement科學事業單位財務制度financialregulationsforscientificresearchinstitutes經營支出oreratingexpense經營收入operatingrevenue基金預算支出fundbudgetexpenditure基金預算收入fundbudgetrevenue基金預算結餘surplusoffundbudget國家預算statebudget國家決算finalaccountsofstaterevenueandexpenditure高等學校資產collegesanduniversitiesassets高等學校支出collegesanduniversitiesexpenditures高等學校預算管理方式budgetmanagementmethodofcollegesanduniversities高等學校收入collegesanduniversitiesrevenues高等學校凈資產collegesanduniversitiesnetassets高等學校結餘collegesanduniversitiessurplus高等學校會計制度accountingregulationsforinstitutionsofhigherlearning高等學校會計報表分析collegesanduniversitiesanalysisofaccountingstatements高等學校會計collegesanduniversitiesaccounting高等學校負債collegesanduniversitiesliabilities高等學校財務制度financialregulationsforcollegesanduniversities附屬單位繳款paymentfromtheauxiliaryorganization對附屬單位補助granttotheauxiliaryorganization財政總預算會計制度budgetaryaccountingregulationsforpublicfinance財政總預算會計年終清理publicfinancebudgetaryaccounting-year-endchecking財政總預算會計年終結賬publicfinancebudgetaryaccounting-year-endsosing財政總預算會計publicfinancebudgetaryaccounting財政資產publicfinance-assets財政周轉金支出expenditureonrevolvringfund財政周轉金收入incomefromrevolvingfund財政周轉基金publicfinance-revolvingfund財政支出publicfinanceexpenditure財政性存款publicfinance-cashinbank資金調撥收入proceodsfromallocatedandtransferredfund專用基金支出expenditureonspecialpurposefund專用基金收入proceedsfromspecialpurposefund專用基金結餘surplusofspecialpurposefunds中華人民共和國預演算法thebudgetlawofthepeople』sRepublicofChina資金調撥支出expenditureonallocatedandtranseferredfund財政收入publicfinance-revemue財政凈資產publicfinance-netassets財政負債publicfinance-liabilities財政補助收入grantfromthestate撥入專款restrictedappropriation精彩詞條喜歡這篇文章嗎？按個讚吧！已經按過讚了，請關閉！切換註冊登錄登錄切換登錄註冊