会计专业英语词汇 会计职能
accounting function
会计核算
financial accounting
会计职业
accounting profession
非营利组织会计 non-profit organization accounting
企业会计
enterprise accounting
财务会计
financial accounting
成本会计
cost accounting
管理会计
management accounting
税务会计
tax accounting 审计 audit
电算化会计
computerized accounting
会计信息
accounting information
会计目标
accounting objective
企业会计准则
accounting criteria for enterprises
存货会计准则
inventory accounting
长期股权投资会计准则 accounting standards, long-term equity investment
投资性房地产会计准则 investment property accounting standards
固定资产会计准则
fixed assets accounting standards
生物资产会计准则
biological assets accounting standards
无形资产会计准则
intangible assets accounting standards
非货币性资产交换会计准则
of non-monetary assets, the exchange of accounting standards
资产减值会计准则 impairment of assets accounting standards
职工薪酬会计准则
staff salaries accounting standards
企业年金基金会计准则 enterprise annuity fund accounting standards
股份支付会计准则 share-based payment
1
accounting standard
债务重组会计准则 debt restructuring accounting standards
或有事项会计准则
or a matter of accounting principles
收入会计准则 revenue accounting standards
建造合同会计准则 construction contracts accounting standards
政府补助会计准则
accounting for government grants guidelines
借款费用会计准则
borrowing costs accounting standards
所得税会计准则
income tax accounting standards
外币折算会计准则
foreign currency translation accounting standards
企业合并会计准则 business combinations accounting standards
租赁会计准则
lease accounting standards
金融工具确认和计量会计准则
recognition and
measurement of financial instruments accounting standards
金融资产转移会计准则 the transfer of financial assets accounting rules
套期保值会计准则 hedge accounting
原保险合同会计准则
of the original insurance contracts accounting standard
再保险合同会计准则 re-insurance contracts accounting standard
石油天然气开采会计准则 oil and gas accounting standards
会计政策、会计估计变更和差错更正会计准则
accounting policies changes in accounting estimates and corrections of errors accounting standards
资产负债表日后事项会计准则
the balance sheet date accounting standards
财务报表列报会计准则 accounting standards financial statements reported
现金流量表会计准则
cash flow accounting standards
中期财务报告会计准则 interim financial reporting accounting standards
合并财务报表会计准则 the consolidated financial statements of accounting standards
每股收益会计准则 earnings per share accounting standards
分部报告会计准则 segment reporting accounting standards
关联方披露会计准则
related party disclosures accounting standards
金融工具列报会计准则 presentation of financial instruments accounting standards
首次执行企业会计准则 presentation of financial instruments accounting standards
会计的基本前提
accounting concepts
会计主体
accounting entity
持续经营
going concern
会计分期
accounting period
会计年度 2
financial year
货币计量
money measurement
权责发生制 accrual basis
收付实现制
cash basis of accounting
会计信息质量要求
quality of accounting information
可靠性
reliability
相关性 relevance
可理解性
understandability
可比性
comparability
实质重于形式
substance over form
重要性 materiality
谨慎性
prudence
及时性 timeliness
会计确认
accounting recognition
会计计量
accounting measurement
会计记录
accounting record
会计报告
accounting report
设置账户
setting up accounts
复式记帐
double-entry accounting
填制与审核会计凭证
fill in and audit the accounting documents
借贷记账法
debit-credit bookkeeping
登记账簿 registering accounting books
成本计算
cost calculation
财产清查与编制财务报告 property Inventory and preparation of financial reports
会计要素
elements of accounting 资产 assets
流动资产 current assets
库存现金
cash in treasury
银行存款 bank deposit
其他货币资金
funds in other currencies
交易性金融资产
trading financial assets
应收票据
notes receivable
应收账款
accounts receivables
预付账款 prepayment
应收股利
dividends receivable
应收利息
interest receivable
其他应收款
other receivables
坏账准备 for bad debts
材料采购
material procurement
在途物资
goods in transit
原材料 raw
材料成本差异
material cost variance
库存商品 inventory
3
存货跌价准备
decline in value of inventories
非流动资产
non-current assets
可供出售金融资产
available for sale financial assets
持有至到期投资 held-to-maturity investments
持有至到期投资减值准备 impairment of held-to-maturity investments
长期股权投资 long-term equity investments
长期股权投资减值准备 impairment of long-term equity investments
投资性房地产
investment in real estate
长期应收款
long-term receivables
固定资产 fixed assets
固定资产减值准备
impairment of fixed assets
累计折旧
accumulated depreciation
在建工程
construction in progress
工程物资
engineering materials
固定资产清理
clean-up of fixed assets
无形资产 intangibles
累计摊销
accumulated amortization
无形资产减值准备
impairment of intangible assets
长期待摊费用
the long-term deferred expenses
递延所得税资产 deferred tax assets 负债
liabilities
流动负债
current liabilities
短期借款
short-term borrowings
交易性金融负债
trading financial liabilities
应付票据 notes payable
应付账款 payables
预收账款 receipts in advance
应付职工薪酬
meet the staff salaries
应交税费-应交增值税（销项税额）
tax payable - payable VAT (output tax)
应交税费-应交增值税（进项税额）
tax payable - payable value added tax (VAT)
应付利息
interest payable
应付股利
dividends payable
其他应付款 other payables
非流动负债
non-current liability
长期借款
long-term borrowings
应付债券
to cope with debt
长期应付款
long-term payables
未确认融资费用
finance charges are not recognized
预计负债
estimated liabilities
递延所得税负债 4
deferred income tax liabilities
所有者权益 owners’ equity
实收资本
paid-in capital 股本 equity
本年利润
current year profits
利润分配
profit distribution
资本公积
capital reserve
提取法定盈余公积 withdrawal legal surplus
提取任意盈余公积
withdrawal free surplus reserves
资本(或股本)溢价
capital (or equity) premium
其他资本公积
other capital reserve
盈余公积
surplus reserves
法定盈余公积
legal surplus
任意盈余公积
free surplus reserves
生产成本
production cost tax and associate charge 银行承兑汇票 bank acceptance
制造费用 营业外支出
manufacturing expenses non-business expenditure 商业承兑汇票 劳务成本 labor Cost 研发支出-资本化支出 expenditures - Capital expenditures of 研发支出-费用化支出 expenditures - the cost of expenses 工程施工
construction 工程结算
project settlement 收入
revenue 费用
expense 利润 profit 主营业务收入 prime operating revenue 其他业务收入 other operating revenue 营业外收入 non-operating income 主营业务成本 operating costs 营业税金及附加
其他业务成本
other business expense 财务费用
finance charge 销售费用
selling expenses 管理费用 overhead 资产减值损失 impairment losses 所得税费用 tax fees 投资收益 investment income 会计等式 accounting formula 会计事项 accounting transaction 会计科目 accounting subjects 总分类账 general ledger 总日记账 general journal 日记账 journal entries 5
trade acceptance
外埠存款 other city Cash in bank
银行本票 cashier's check 银行汇票
bank draft 信用卡
credit card 信用证保证金
l/c guarantee deposits 存出投资款
refundable deposits 待处理财产损溢
wait deal assets loss or income
未分配利润
undistributed profit
试算平衡表
working trial balance
期末账项调整
final accounts adjustments
会计凭证
accounting documents
原始凭证
original evidences
一次凭证
相关推荐：
loading