会计名词中英文对照abnormal damage and loss 非常损失abnormality 异常性absorption costing 归纳成本法accelerated depreciation method 加速折旧法accelerated deprecviation 加速折旧account 会计科目account analysis method 账户分析法Accountant 会计人员Aaccounting basis 会计基础accounting changes 会计变动accounting cycle 会计循环accounting error 会计错误accounting income 会计所得Accounting Report 会计报告ARaccounts receivable 应收帐款accountting rate of return 会计报酬率accrual basis 应计基础accrued expenses 应计费用accrued items 应计项目accrued liabilities 应计负债accrued revenues 应计收益accumulated depreciation 累计折旧accumulated rights 累积权益acid-test ratio(quick ratio) 酸性测验比率activity accounting 作业会计( 责任会计)activity based cost system 作业制成本制度activity or productivity analysis 活动/生产能力activity variance 作业差异activity-based accounting 作业制会计activity-based costing 作业制成本actual costing 实际成本法actual costs 实际成本additional markup 再加价additional markup cancellation 再加价取销adjusting 调整aging of accounts receivable 帐龄分析法all financial resources concept 全部财务资源观念allowable cost 可允成本allowance for doubtful accounts 备抵坏帐allowance method 备抵评价法American Accounting Association美国会计学会AAA annuity 年金applied factory overhead 已分摊制造费用appraisal 估价appraisal costs 鉴定成本asset gain 资产利益asset loss 资产损失Assets 资产authorized capital stock 实收股本average costs 平均成本avoidable cost 可免成本backflush costing 回溯成本制backflush costing 回溯成本制(倒流式成本法)bad debt expense 坏帐损失balance sheet 资产负债表bank overdraft 银行透支bank reconciliation 银行存款调节表bank statement 银行对账单base inventory 基期存货base year 基期Basic Objectives of Accounting 基本会计目的basic principles 基本原则betterment and replacement 改良及重置billing on contract 预收工程款bonds 公司债bonus and profit sharing plan 员工奖金及分红book value per share 每股账面价值book value 账面价值book value(carrying value) 账面价值borrowing of long-term debt 举借长期负债breakeven point 损益两平点breakeven time 损益两平时间=BETbudget variance 预算差异budget 预算budgeted factory overhead rate 预计制造费用分摊率budgeted volume 预算能量building 房屋business cycle 商业循环business function cost 商业函数byproduct 副产品call price 赎回价格capacity variance 产能差异capital 资本capital asset 资本资产capital budgeting 资本预算capital expenditure 资本支出capital lease 资本租赁capital stock 股本(资本)capitalization=capitalized 资本化carrying amount 账面价值carrying costs 储存成本cash basis 现金基础cash budget 现金预算cash cycle 现金循环cash disbursement journal 现金支出簿cash discount 现金折扣cash dividend 现金股利cash equivalent 现金等值cash flows from financing activities 理财活动之现金流量cash flows from investing 投资活动之现金流量cash flows from operating activities 营业活动之现金流量cash inflow 现金流入cash receipts journal 现金收入簿cash surrender value of life insurance 人寿保险现金解约价值cash yield ratio 现金收益率cause and effect 因果causes of depreciation 折旧之原因change in estimate 估计的变动changes and correction of depreciation 折旧之变动与更正changes in accounting estimate 会计估计之变动changes in accounting principles 会计原则之变动charge to accumulated depreciation 冲销累计折旧charge to asset account 记入资产账户choice criterion 选择基准claims 请求权clock card 计时卡closing 结账collection method 收现法combined financial statement 综合报表combined revenues 综合效益common cost 共同成本common stock 普通股common-size financial statement 共同比财务报表comparability 比较性completed contract method 全部完工法completed performance method 全部履行法compound interest 复利comprehensive allocation method 全面分摊法comprehensive income 综合净利condition 情况conference method 商议法consignment-in 承销品consignment-out 寄销品consistency principle 一贯原则consolidated financial statement 合并报表construction in progress 在建工程container deposits 容器及瓶箱押金contingent liabilities 或有负债continual improvement standard cost 持续修正之标准成本continuous budget 连续预算contribution margin 边际贡献contribution-margin ratio 边际贡献率control 控制control chart 管制图controllability 可控性controllable cost 可控制成本controller 会计长controlling account 统制账户conversion costs 加工成本convertible securities 可转换证券copyright 版权或著作权cost management 成本管理cost absorption 成本吸纳cost accounting 会计成本cost allocation base 成本分配基础cost allocation method 成本分摊法cost allocation 成本分摊cost application 成本分摊cost application base 成本分摊基础cost center 成本中心cost drivers 成本动因cost estimation 成本估计cost flow assumption 成本流动假设cost index 成本指数cost method 成本法cost object 成本课体cost objective 成本目标cost of capital 资金成本cost of doing business 从业成本cost of quality program 质量规画成本cost pool 成本库cost prediction 成本预计cost principle 成本原则cost recovery method 成本收回法cost 成本cost-benefit approach 成本-效益分析法cost-benefit relationship 成本效益关系coupons=trading stamps 兑换券credit card sale 信用卡销货cross allocation method 交叉分摊法current adjustment 当期调整法current assets 流动资产current cost 现时成本current entry value 现时投入价值current liabilities 流动负债current operating income concept 当期营业所得观念current ratio 流动比率current value 现值debit and credit rules 借贷法则debt restructuring 债务之整理decision model 决策模式decision table 决策表decision units 决策单位decision usefulness 决策有用性decreasing charge method 递减折旧法deferred charges 递延借项deferred credits 递延贷项deferred income tax 递延所得税deferred items 递延项目deferred method 递延法deferred payments 延迟付款definition of depreciation 折旧的意义delayed costing 递延成本制department budget 部门预算dependent variable 依变数depreciable assets 折旧性资产depreciable cost 折旧成本depreciation and cash flow 折旧与现金流量depreciation and income determination 折旧与损益衡量depreciation and income taxes 折旧与所得税depreciation and replacement of asset 折旧与资产重置depreciation expense 折旧费用depreciation methods 折旧方法depreciation 折旧detailed accounting principles and procedures 详细会计原则及程序development stage 设立阶段development 发展differential cost 差异成本direct allocation method 直接分摊法direct approach 直接法direct costing 直接成本法direct costs 直接成本direct exchange 直接交换direct financing lease 直接融资租赁direct labor costs 直接人工成本direct labor mix variance 直接人工组合差异direct labor yield variance 人工产出差异direct material mix variance 直接原料配合差异direct material yield variance 直接原料产出差异direct materials costs 直接材料成本direct materials inventory 直接材料存货direct method 直接法direct pricing直接评价法direct reduction method 直接冲销法discount rate 折现率discounted cash flow=DCF 现金流量折现discounted present value 折现值discounting notes receivable 应收票据贴现discovery value 发现价值dishonored notes receivable 拒付票据disposal date 处分日disposal of noncurrent assets 处分非流动资产dividend-on stock 附息股dividends 股利donated assets 受赠资产double-entry bookkeeping 双式(复式)簿记down-stream sales 顺流销货dual-transaction concept 双重交易观念earned 已赚得earning 盈余earnings per share(EPS) 每股盈余economic benefit 经济效益Economic Event 经济事项economic order quantity=EOQ 经济订购量economic resources 经济资源effective rate 有效利率effective yield 有效收益率effectiveness 效益efficiency 效率efficiency variance 效率差异effort 努力elements in determining depreciation charges 计算折旧费用之因素elements of financial statements 财务报表的基本要素elements of income statement 损益表之组成要素employee discount 员工折扣或优待employee stock option plan 员工认股计划engineered costs 工程性成本environment 企业环境EPS under complex capital structure 复杂资本结构之每股盈余EPS under simple capital structure 简单资本结构之每股盈余Equity 权益equity method 权益法equity securities 权益证券equivalent units 约当产量estimated items 估计项目estimated liabilities 估计负债events 事件excess materials requisition 超耗材料领料单exchange 交换exchange rate effects 汇率变动之影响exchange transaction 交换交易ex-divdend stock 除息股exit value 变现价值expected actual standard 预期实际标准expected annual volume 预计年产能量expected practical capacity 预期实际产能expected value 期望值expected variance 预计差异Expenses 费用experience curve 经验曲线ex-right 除权股external failure costs 外部失败成本extraordinary repairs 大修face amount ( per value ) 面值factory overhead 工厂费用factory variance 间接制费fair value 公平价值feedback 回馈feedback value 回馈价值financial accounting 财务会计financial budget 财务预算financial capital 财务资本financial flexibility 财务弹性financial leverage 财务杠杆financial leverage index 财务杠杆指数financial planning model 财务规划模式financial position 财务状况financial position form 财务状况式financing 融资finished goods inventory 制成品存货first-in,first-out,FIFO 先进先出法fixed assets 固定资产fixed budget 固定预算fixed costs 固定成本fixed-price contract 固定价格契约flexible budget 弹性预算flexible-budget variance 弹性预算差异flow 流量flow through method 当期认列法FOB shipping point 起运点交货follow-up 跟催for financial reporting purpose 财务报表目的fractional share 畸零股fractional share right 畸零股权free on board destination 目的地交货free on board shipping point 起运点交货freight-in 进货运费from operations 由营业产生者full cost 全部成本full costing method 全部成本法full costing or absorption costing 全部成本法functional causes 功能因素functional pricing 功能评价法funds 基金future cost 未来成本futures contract 买卖期货合约gain contingency 或有利得gain or loss on disposal 出售损益Gains 利得general journal 普通日记簿generally accepted accounting principles 一般公认会计原则Gereral-purpose financial statements 一般目的财务报表gerneral journal 普通日记簿goods in transit 在途存货goodwill 商誉gross change method 总变动法gross margin 销货毛利gross price 总额法gross profit method 毛利法group depreciation 集体折旧法guaranteed bonds 保证公司债handling 处理及移转费用high-low method 高低点法historical cost 历史成本horizontal analysis 水平分析ideal standard 理论标准idealism 理想性idle time 空闲时间if converted method 如果转换法income bonds 收益公司债income reporting 所得报告income statement 损益表income statement approach 损益表法income summary 本期损益income tax 所得税income tax allocation 所得税分摊income tax expense 所得税费用income tax payable 应付所得税income tax payable 应付所得税indexation 指数换算法indirect approach 间接法indirect costs 间接成本indirect labor costs 间接人工成本indirect manufacturing costs 间接制造成本industrial engineering approach 工业工程法inflow of cost 成本流入inflows 流入Information system 信息系统installment method 分期付款法installment sales method 分期付款销货法interest bearing notes 附息票据interest method 利息法interest rate 利率in-term reports 期中报告internal accounting 内部会计internal failure costs 内部失败成本internal rate of return 内部报酬率interperiod tax allocation 跨期间所得税分摊intraperiod tax allocation 同期内所得税分摊inventory holding loss 存货持有损失inventory method 盘存法inventory turnover 存货周转率investing and financing activities not affecting cash 不影响现金之投资及理财活动investment center 投资中心investment tax credit 投资租税抵减investments and funds 投资资及基金issuance for cash 现金发行issuance of capital stock 发行股本issuance of securities 发行证券交换issued capital stock 实收资本JIT costing 及时成本制job costing 分批成本制job order 分批工作单job-cost record or job-cost sheet 分批成本单job-cost systems or job-order costing systems 分批成本制job-order product-costing systems 分批产品成本制度joint cost 联合成本joint product 联产品journal 分录簿/ 日记簿journalizing 分录just-in-time costing 及时生产制just-in-time purchasing 及时化采购land 土地land improvement 土地改良物lagging 延期入账last-in,first-out, LIFO 后进先出法learning curve 学习曲线lease contract 租约leasing 租赁legal form 法律形式Liabilities 负债liability method 负债法liability ratio 负债比率life-cycle budget 生命周期预算life-cycle costing 生命周期成本life-cycle costing 生命周期成本制line of business 主要行业link chain method 连索法liquidity 流动性list price 标价long-term liabilities 长期负债long-term liabilities due within one year 长期负债一年内到期部份long-term liability due within one year 长期负债将于一年内到期loss 损失loss contingency 或有损失loss on purchase commitment 进货合约损失Losses 损失lower of cost or market 成本与市裋价谁低法lump-sum purchase 整批购买machinery and equipment 机器及其他设备managed costs 管理性成本management accounting 管理会计management by exception 例外管理management by objectives = MBO 目标管理management control system 管理控制制度manufacturers or dealers profit or loss 制造商或经销商损益manufacturing 制造业manufacturing expenses 制造费用manufacturing overhead 制造负荷margin of safty 安全边际margin of safty ratio 安全边际率markdown 减价markdown cancellation 减价取销market method 市价法market price 市价market rate 市场利率market share variance 市场占有差异market size variance 市场数量差异market value 市价总值marketable securities 有价证券market-value approach 市价法markup 加价master budget 主预算(整体预算)master-budget activity 整体预算作业量matching principle 配合原则materiality 重要性materials requirements planning =MRP 材料需求规划materials requistions or stores requistions 领料单matrix allocation method 矩阵分摊法maximum capacity 最高能量Measurability 可衡量性measurement date 衡量日merchandise inventory 商品存货mislead 误导mixed cost 混合成本moving average method 移动平均法moving cost reduction standard cost 以移动成本减少之标准成本natural business year 自然营业年度natural resources 自然资源nature of depreciation 折旧的性质nearness to cash 接进现金的程度negative goodwill 负商誉net additional markup 净再加价net after-tax cash outflow 税后净现金流出net assets 资产净值net cash inflows 现金净流入net change method 净变动法net economic benefits 净经济效益net income 净利net markdown 净减价net of tax method 税后净额法net present value 净现值net price method 净额法net profit on operation 经营净利net realizable value 净变现法new-product lead time 新产品前置时间nil 无折扣nominal(temporary) accounts 虚账户(临时账户)noncash issuance of capital stock 非现金发行noncontrollable cost 不可控制成本nonlinear cost function 非线形成本函数non-value-added cost 非附加价值成本normal capacity 正常能量normal costing 正常成本法normal spoilage 正常耗损normal standard 正常标准normal volume 正常产能notes issued for cash 以应付票据举借资金notes receivable 应收票据objective function 目标函数one transaction concept 单一交易观念operating budget 营业预算operating costing 作业成本制operating cycle 营业循环operating cycle 营业周期operating department 业务部门operating income 营业利益operating lease 营业租赁operation 作业operation costing 作业成本制operational assets 营业用资产operations management 作业管理opinion 意见书opportunity cost 机会成本ordering costs 订购成本ordinary bonds 普通公司债ordinary repairs 一般修护organization cost 开办费organization structure 组织架构original sales price 原始售价other assets 其他资产other liabilities 其他负债outastanding capital stock 流通在外股本outcomes 结果outflow of cost 成本流出outflows 流出outlay cost 实支成本out-of-pocket cost 付现成本overapplied overhead 多分摊制造费用p / v chart 利量图parameter 参数parent-subsidiary 母子公司partial allocation method 部分分摊法par-value method 面值法payback method 回收期限法payments to stockholders 对股东的各项支付payoff matrix 偿付矩阵payoff table 偿付表payoffs 偿付percentage of completion method 完工比例法percentage of outstanding receivables 帐款余额百分比法percentage of sales 销货百分比法percentage-of-completion method 完工比例法performance plans 绩效计划performance reports 绩效报告period costs 期间成本period expense 期间费用periodic inventory method 定期盘存制periodic inventory system 定期盘存制permanent difference 永久性差异perpetual inventory method 永续盘存制perpetual inventory system 永续盘存制petty cash 零用金physical causes 物质因素physical inventory 实地盘存制physical measure method 实体衡量法planning 规划plant and equipment 厂房及设备plant assets 厂房设备posting 过账practical capacity 实际产能practical capacity 实质能量preferred stock 特别股premiums 赠品prepaid expensespreparing financial statements 决算报告preparing trial balance 试算present cost 现时成本present value 现值pretax account income 税前会计所得prevention costs 预防成本previous-department costs 前部成本price / earning ratio 价格盈余比较price index 价格指数price index approach 物价指数法price variance 价格差异price/earings ratio (P/E ratio ) 价格盈余比率primary EPS 基本每股盈余prime costs 主要成本prior period adjustment 前期损益调整probability 机率probable 很有可能process 程序process costing 分步成本制process product-costing system 分步产品成本制度process-costing system 分步成本制product cost 产品成本product costs 产品成本product life cycle 产品生命周期product master 产品母版product overcosting 产品成本溢计product undercosting 产品成本短计product warranty 产品售后服务保证production cost report 生产成本报告production department 生产部门production lead time 生产前置时间production runs 生产批量production volume variance 产量差异production-order systems 生产单制度profit center 利润中心profit margin 纯益率profitability accounting 责任会计profitability analysis 获利分析能力profit-volume chart 利量图program design 程序设计programmed costs 规划性成本project 专案project cost variance 项目成本差异project schedule variance 项目进度差异purchase discount and allowance 进货折扣及让价purchase discounts 进货折扣purchase in the open market 从公开市场买回注销purchase journal 进货簿purchase return 进货退出purchase return and allowance 进货退出及让价purchase-ordering lead time 订购前置时间qualitative 品质性quality 品质quality cost 质量成本quality driver 品质动因quantitative 数量性quantitative factors 定量因素quantity discount 数量折扣quasi-reorganization 公司重整quick assets 速动资产quoted market price 股票之成交价quality 品质quantity variance 数量差异rate variance 工资率差异viewthready marketability 变现性real capital 实质资本real rate of interest 真实利率real(permanent) accounts 实账户(永久账户) realizable 可实现realized 已实现realized capital gains or losses 未实现资本增值或损失rearrangement and moving cost 重新安装及迁移成本reasonably possible 有可能receivable turnover 应收帐款周转率receivables 应收款项recognizing a minimum liability 认列最低负债recording depreciation 折旧之记录recoverability 回收性refinancing 再融资refundable deposits 存入保证金registered bonds 记名公司债relevant costs 攸关成本relevant revenues 攸关收入reliability 可靠性remote 极少可能reorder point 再订购点reorganization 重整repairs and maintenance 修理与维护replacement method 重置法required rate of return =RRR 必要报酬率research 研究reserve 准备reserve for asset replacement 资产重置准备reserve for bad debt 坏帐准备reserve for depreciation 折旧准备reserve for liabilities 负债准备responsibility accounting 责任会计responsibility centers责任中心responsibility center责任会计retail inventory method 零售价法retained earnings 保留盈余retirement method 报废法return on stockholder's equity 股东权益报酬率return on total assets 资产报酬率revenue center 收入中心revenue driver 收益动因revenue expenditure 收益支出revenue principle 收益原则Revenues 收益revenues collected in advancereward 报酬reworked units 再制品right-on 附权股risk 风险risk seeking 追求风险ROI 投资报酬率rolling budget 滚动预算safety stock 安全存量sale and leaseback 固定资产售后租回sales discount 销货折扣sales journal 销货簿sales mix 销售组合sales quantity variance 销售数量差异sales return and allowance 销货退回及让价sales return 销货退回sales volume variance 销售数量差异sales,abandonment and exchange 出售、报废与交换sales-type lease 销售型租赁salses mix variance 销售配合差异scrap 残料scrap value 残值secret reserve 秘密准备segment 部门segment reporting 部门别损益报告问题segment(department) 部门selection of depreciation policy 折旧政策之选择self-constructed assets 自建资产self-insurance 自保selling price 售价semifixed cost 半固定成本semivariable cost 半变动成本sensitivity analysis 敏感度分析sequential allocation method 按顺序分摊法sequential tracking 连续追踪service cost 服务成本service department 服务部门service hours method 工作时间法service life 估计耐用年限service potential 服务潜能setup time 试车时间shares 股份short-term debt refinancing 短期负债作长期再融资short-term investment (temporary investment) 短期投资/ 临时投资similar assets 类似资产simple interest 单利single-rate method 单一分摊法single-step format 单站式(损益表之格式)source documents 交易凭证sources or inflow of working capital 运用资金之来源(流入)special column 专栏special depreciation system 特殊折旧法special journal 特种日记簿specific identification 个别认定法specific performance method 特定履行法spending variance 用款(支出)差异standard cost 标准成本standard costing 标准成本法standard costs 标准成本standard hours allowed 允许标准工时standard hours earned 已得标准工时standard hours worked 已投标准工时standard mill of material 标准材料清单Statement of cash flows 现金流量表statement of change in financial position 财务状况变动表statement of changes in owner's equity 业主权益变动表statement of changes in stockholder's equity 股东权益变动表Statement of earnings 盈余表statement of financial position 财务状况表statement of sources and applications of Funds 资金来源去路表step allocation method 阶梯分摊法step-down allocation method 梯形分摊法stock 存量stock appreciation rights (SARs) 股票增值权stock appreciation rights plan 股票增值权计划stock certificate 股票stock dividend 股票股利stock right 认股权stock rights 认股权stock warrant 认股证stock warrants 认股证stockholders' equity 股东权益stockout 缺货stockout cost 缺货成本straight-line method=SL 直线法strategy 策略subsequent events 期后事项subsidiary accounts 明细账substitution method 替换法subunit 次级单位successful effort method 探勘成功法successful-efforts method 探勘成功法sunk cost 沉没成本support department 支持部门supporting schedules 补充附表suspense account 悬帐target cost 目标成本tax effects 租税影响数taxable income 课税所得the time value of money 货币的时间价值throughput time 生产时间time driver 时间动因time tickets 工时单time to market 上市时间time value of money 货币时间价值time-adjusted rate of return 调整时间后报酬率timeliness 时效性times interest earned 赚取利息倍数timing difference 时间性差异total project approach 总方案法trade discount 商业折扣trade-in 抵换trademarks 商标权transaction 交易transactions approach 交易法transfer of assets in full settlement 债务人移转资产以清偿负债transfer price 转拨价格transferred-in costs 转入成本treasurer 财务长treasury stock 库藏股票(库藏股本)treasury stock method 库藏股票法trial and error 试误法troubled debt restructuring 财务困难之债务整理turnover 周转率two transactions concept 两项交易观念unavoidable cost 不可免成本uncertainty 不确定性undepreciated cost 未折旧成本underapplied overhead 少分摊制造费用understandability 可了解性unearned revenue=payment received in advance 预收收益uniformity 统一性unissued capital stock 未发行股本unit pricing 单位评价法units-of-output method 生产数量法unrealized discovery value 未实现发现价值usage variance 用量差valuation account 评价科目valuation allowance 备抵跌价损失value added cost 附加价值成本value chain 价值炼variable budget 变动预算variable cost 变动成本variable cost 变动成本variable costing 变动成本法variable(flexible) budget 弹性(变动)预算variable-cost ratio 变动成本率variances 差异verifiability 可验证性vertical analysis 垂直分析vested rights 既得权益volume variance 数量差异watered stock 搀水股weighted average 加权平均法with resource 追索权withholding 代扣款项without resource 无追索权work in process inventory 在制品存货work in process(goods in process) 在制品work measurement 工作衡量work measurement method 工作衡量法working capital 运用资金working capital ratio 运用资金比率working model 操作模式working-capital cycle 营运资金循环work-order systems 工作单制度yield rate 收益率zero-base budgeting 零基预算。