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:我的企业宣传片,你们能听译吗?
    答:可以,我们做过大量的视频、音频,多媒体文件翻译,还可以上字幕,降噪
  • 问:我们是国外公司,你们如何为我们提供翻译服务?
    答:通过邮件,微信,在线传输等方式接受和发送文件,通过电话交谈,或者邮件,通过微信,PayPal支付
  • 问:为什么同传工作要选择翻译公司而不是翻译个人合作?
    答:和翻译个人合作:没有项目管理,如果需要用多名翻译,客户需要多头联系;个人行为,容易发生变化,不可靠;没有发票,财务处理麻烦;翻译要处理合同、材料、收款等和翻译无关的琐事,不够专注; 翻译个人给终端客户的价格,不一定比翻译公司的报价低 和翻译公司合作:提供整体解决方案,也有全程服务和现场管理;公司行为,公司负责,更能应付突发事件,服务更有保障;有发票,财务处理正规;翻译更专注于翻译工作本身,质量更有保障;我们从签约翻译处取得的是较低价,从而保证了报价的合理性
  • 问:是否需要告知译文的具体用途?
    答:非常有必要。演讲稿不同于网站文章,销售手册不同于产品目录,图表标题不同于道路指示牌,小报文章也不同于企业首次公开募股时用的招股说明书。文章出现的场合和目的不同,则其文体风格、韵律格调、遣词造句和句子长短等等都会不同。经验丰富的译者很可能会问到这些信息,您自己务必要清楚这些内容。与翻译公司建立起长期稳定的合作关系可获得最佳的翻译效果。与他们合作的时间越长,他们就越能理解您的经营理念、战略和产品,译文的质量也就越好。请务必将译文的用途告知客户经理,这样译文才能在最大程度上适应特定的受众和媒介。 尤其是一些证件,如果能告知具体用于,或者交给哪些单位使用,则我们会根据相应的单位盖章,提交资质,这对客户有好处。