初级会计 |
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会计术语名称 | 英文名称 |
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 extre 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 | (memorandvn |
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 relationship) |
账项调整 | (adjustment of account) |
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 columnar journal) |
结账 | (closing account) |
结账分录 | (closing entry) |
借贷记账法 | (deBIt-credit bookkeeping) |
局部清查 | (partial ckeck) |
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 | (combinod 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 document from outside) |
现金日记账 | (cash journal) |
虚账户 | (nominal accounts) |
汇总原始凭证 | (cumulative source document) |
汇总记账凭证核算形式 | (bookkeeping procedure using summary ovchers) |
工作底稿 | (working paper) |
复式记账凭证 | (mvltiple 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 documents) |
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 proced ureusing 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) |
中级会计 |
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会计术语名称 | 英文名称 |
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期间费用 | Period Expense |
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 |
公司债券利息摊销 | |
加速折旧法 | accelerated depreciation methods |
营业外收支净额 | net non-operating income and expenditure |
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 |
其他货币资金 | Other monetary assets |
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 |
固定资产更换与固定资产改良 | 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 |
损益表法 | Income statement approACH |
可变现净值法 | net realizable value |
应付福利费 | Accrued welfarISM |
基本业务利润 | |
固定资产扩建 | additions of fixed assets |
债券赎回 | |
应交折基金【旧】 | |
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 |
特定履行法 | |
其他业务利润 | |
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 |
基本生产【旧】 | |
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 |
计划成本核算 | |
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 |
预提费用 | |
股本 | CAPItal stock |
企业管理费【旧】 | |
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 |
利润总额 | |
利润分配 | profit distribution |
应计费用 | accrued expense |
商标权 | trademarks and tradenames |
全部履行法 | |
净利润 | net income |
应付利润 | profit payable |
未分配利润 | Undistributed profits |
收益债券 | income bonds |
货币资金 | Cash and cash equivalents |
利息资本化 | capitalization of interests |
法定公益金 | Statutory welfare reserve |
工程物资 | engineer material |
预付账款 | advance to supplier |
其他应收款 | other receivables |
现金 | cash |
预收账款 | Advance Received from Customers |
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 |
管理费用 | Management Fee/Management Fees |
土地使用权 | |
股利 | dividend |
应交税金 | taxes payable |
流动资金 | |
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 Borrowing |
递延资产 | deferred charges |
低值易耗品 | Low-value consumption goods/Low value consumbles |
当期经营观点 | current operating concept of income |
待摊费用 | |
待核销基建支出[旧] | |
待处理流动资产损失 | |
待处理固定资产损失 | |
存货销售的影响 | effects of inventory errors |
折旧[旧] | depreciation |
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【旧】 | |
专项拨款【旧】 | |
专利权 | patents |
住房基金 | housing fund |
重置成本法 | replacement costing |
专项物资[旧] | |
专项资产【旧】 | |
专有技术 | know-how |
专营权 | franchises |
资本公积 | capital reserves |
资产负债表法 | |
资金占用和资金来源[旧] | |
自然资源 | natural resources |
存货 | inventory |
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