会计专业英语词汇Accounting system 会计系统America n Acco un ti ng Associati on 美国会计协会America n In stitute of CPAs美国注册会计师协会Audit 审计Bala nee 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 Accou ntant 注册会计师Cost acco unting 成本会计External users外部使用者Finan cial acco un ti ng 财务会计Finan cial Accou nting Sta ndards Boards 务会计准则委员会Finan cial forecast 财务预测Gen erally accepted acco un ti ng prin ciples公认会计原贝UGeneral-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 Reve nue 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 Excha nge Commissio 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 acco unting 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 prin ciple 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expe nses 费用Financial statement 财务报表Finan cial activities 筹资活动Goin g-c oncern assumpti on 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Reta ined ear ning 留存利润Reve nue 收入Sole proprietorship 独资企业Solve ncy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 managementaccounting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 transportationenterprises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 transportationenterprises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会计理论会计控制会计决策会计监督会计假设会计记录会计计量会计机构accounting theoryaccounting controlaccounting decision makingaccounting supervisionaccounting assumptionaccounting recordsaccounting measurementaccounting 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 betweencapital 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公认会计原贝y gen erally accepted acco unting prin ciple, GAAF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acco un ti ng of high tech no logy en terprises 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 economiccooperation 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 telecommunicationenterprises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 organizationaccounting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 fixedassets 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accruedexpense 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 summaryvouchers 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 usingcategorized 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 summarizedjournal 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bookkeepingprocedureusinggeneraljournal 外来原始凭证source document．nbspfrom 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 ledger 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 columnarjournal, 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。