國際會計英語術(shù)語(參考版)
2025-04-07 00:15本頁面
【正文】 // premium(discount)如需轉(zhuǎn)載，請注明來自FanE『翻譯中國』。// 暫收款 temporary receipts 代收款 receipts under custody 估計售后服務(wù)/保固負(fù)債 estimated warranty liabilities 遞延所得稅負(fù)債 deferred ine tax liabilities 遞延兌換利益 deferred foreign exchange gain 業(yè)主(股東)如需轉(zhuǎn)載，請注明來自FanE『翻譯中國』。// 累積盈虧 accumulated profit or loss 前期損益調(diào)整 prior period adjustments 本期損益 net ine or loss for current period雜項資產(chǎn) miscellaneous assets 受限制存款 certificate of deposit restricted 雜項資產(chǎn) 其它 miscellaneous assets other 負(fù)債 liabilities ~ 流動負(fù)債 current liabilities 短期借款 shortterm borrowings(debt)如需轉(zhuǎn)載，請注明來自FanE『翻譯中國』。// 法定盈余公積 legal reserve 法定盈余公積 legal reserve 特別盈余公積 special reserve 意外損失準(zhǔn)備 contingency reserve 改良擴(kuò)充準(zhǔn)備 improvement and expansion reserve 償債準(zhǔn)備 special reserve for redemption of liabilities 其它特別盈余公積 other special reserve 未分配盈余(或累積虧損)如需轉(zhuǎn)載，請注明來自FanE『翻譯中國』。會計英語術(shù)語國際會計術(shù)語英漢對照 Account 帳戶Accounting system 會計系統(tǒng) American Accounting Association 美國會計協(xié)會 American Institute of CPAs 美國注冊會計師協(xié)會 Audit 審計 Balance sheet 資產(chǎn)負(fù)債表 Bookkeepking 簿記 Cash flow prospects 現(xiàn)金流量預(yù)測 Certificate in Internal Auditing 內(nèi)部審計證書 Certificate in Management Accounting 管理會計證書 Certificate Public Accountant注冊會計師 Cost accounting 成本會計 External users 外部使用者 Financial accounting 財務(wù)會計 Financial Accounting Standards Board 財務(wù)會計準(zhǔn)則委員會 Financial forecast 財務(wù)預(yù)測 Generally accepted accounting principles 公認(rèn)會計原則 Generalpurpose information 通用目的信息Government Accounting Office 政府會計辦公室 Ine statement 損益表 Institute of Internal Auditors 內(nèi)部審計師協(xié)會 Institute of Management Accountants 管理會計師協(xié)會 Integrity 整合性 Internal auditing 內(nèi)部審計 Internal control structure 內(nèi)部控制結(jié)構(gòu) Internal Revenue Service 國內(nèi)收入署 Internal users 內(nèi)部使用者 Management accounting 管理會計 Return of investment 投資回報 Return on investment 投資報酬 Securities and Exchange Commission 證券交易委員會 Statement of cash flow 現(xiàn)金流量表 Statement of financial position 財務(wù)狀況表 Tax accounting 稅務(wù)會計 Accounting equation 會計等式 Articulation 勾稽關(guān)系 Assets 資產(chǎn) Business entity 企業(yè)個體 Capital stock 股本 Corporation 公司 Cost principle 成本原則 Creditor 債權(quán)人 Deflation 通貨緊縮 Disclosure 批露 Expenses 費(fèi)用 Financial statement 財務(wù)報表 Financial activities 籌資活動 Goingconcern assumption 持續(xù)經(jīng)營假設(shè)Inflation 通貨膨漲 Investing activities 投資活動 Liabilities 負(fù)債 Negative cash flow 負(fù)現(xiàn)金流量 Operating activities 經(jīng)營活動 Owners equity 所有者權(quán)益 Partnership 合伙企業(yè) Positive cash flow 正現(xiàn)金流量 Retained earning 留存利潤 Revenue 收入 Sole proprietorship 獨資企業(yè) Solvency 清償能力 Stabledollar assumption 穩(wěn)定貨幣假設(shè) Stockholders 股東 Stockholders equity 股東權(quán)益 Window dressing 門面粉飾原始分錄錯誤 error of original entry原始分錄簿 book of original entry原則性錯誤 error of principle流動資產(chǎn) current assets流動負(fù)債 current liabilities流動比率 current ratio流動抵押品 floating charge租購 hire purchase租購公司 hirer個體 entity差額承上 balance brought down差額承前 balance brought forward 差額轉(zhuǎn)下 balance carried down帳戶 account透支 overdraft透支額度 facility extent名調(diào)亂錯誤 error of mission現(xiàn)金日記簿 cash book現(xiàn)金收支帳 receipts and payments account現(xiàn)金折扣 cash discount虛帳戶 nominal account凈損失 net loss累積基金 accumulated fund停止經(jīng)營 quit concern動用資金 capital employed專利稅 royalty專利權(quán) patent貨物寄銷帳 goods sent on consignment account票面值 par value接納 accept凈流動資產(chǎn) net current assets速動比率 liquidity ratio寄銷 consignment寄銷人 consignor 寄銷帳 consignment account票據(jù)拒付手續(xù)費(fèi) noting charges票據(jù)貼現(xiàn) discounting bill of exchange組織大綱 memorandum of association組織章程 articles of association商譽(yù)
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