微信jiashangqulemei
 

会计专业英语术语表

发布时间:2019-02-18 20:20:03
 

会计专业翻译_会计专业英语术语表


u=159575117,2508682634&fm=11&gp=0.jpg


初级会计

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

自然资源         natural resources

存货         inventory

车间经费【旧】    

 

中级会计

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 FeeManagement 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[]      

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[]  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[

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[]      

标准成本法     standard costing

变动成本法     variable costing

比例履行法    

包装物     Wrappage

版权         copyrights

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

会计专业翻译_会计专业英语术语表_会计外文翻译词汇库

 

阅读这篇文章人的还阅读了以下文章

 

相关问答

  • 问:阿拉伯语说明书能翻译好吗?
    答:我们主张聘用母语级人士为您定制说明书,根据源语言的不同,母语级人士有时会直接参与翻译,有时会参与审校。这样一来,翻译的质量能够得到保证,还能够让客户享受优质服务的同时,帮助客户赢得更多的客户源。
  • 问:长期协议如何签订?是否可以采取月结的方式?
    答:可以的。对于长期合作、信誉好、需求量大的客户,我们会安排客户经理上门签订框架协议,费用月结。
  • 问:为什么以“字符数(不计空格)”为统计标准而不是“字数”或者“中文字符和朝鲜语单词”?
    答:请参考中国翻译协会指定的翻译服务行业标准。
  • 问:你们是在用机器进行翻译吗?
    答:不是,机器翻译远远没有达到人们能正常阅读的翻译水平,我们的翻译服务都是以翻译人员的手工翻译为主,先进的翻译记忆软件为辅。请注意:是翻译记忆软件。