財(cái)會(huì)專業(yè)英語(yǔ)-中英文對(duì)照

AAbsorptioncosting完全成本法AcceleratedDepreciationMethod加速折舊法Account科目，賬戶Accountform賬戶式Accountpayable應(yīng)付賬款A(yù)ccountreceivable應(yīng)收賬款A(yù)ccounting會(huì)計(jì)Accountingcycle會(huì)計(jì)循環(huán)Accountingequation會(huì)計(jì)等式資產(chǎn)Assets=負(fù)債Liabilities+所有者權(quán)益Owner’sEquityAccountingperiodconcept會(huì)計(jì)期間Accountingsystem會(huì)計(jì)制度Accountpayablesubsidiaryledger應(yīng)付款明細(xì)分類賬Accountsreceivableanalysis應(yīng)收賬款分析Accountsreceivablesubsidiaryledger應(yīng)收賬款明細(xì)分類賬Accountsreceivableturnover應(yīng)收賬款周轉(zhuǎn)率Accrualbasisaccounting應(yīng)記制，債權(quán)發(fā)生制Accruedexpenses應(yīng)記費(fèi)用Accruedrevenues應(yīng)記收入Accumulateddepreciation累計(jì)折舊Accumulatedothercomprehensiveincome累計(jì)其他綜合收入Activitybasedrive作業(yè)基礎(chǔ)/動(dòng)因Activity-basedcostingABC作業(yè)成本計(jì)算法Adjustedtrialbalance調(diào)整后試算平衡表Adjustingentries調(diào)整分錄Adjustingprocess調(diào)整過(guò)程Administrativeexpensesgeneralexpenses管理費(fèi)用一般費(fèi)用Agingthereceivables應(yīng)收賬款賬齡分析Allowancefordoubtfulaccounts壞賬準(zhǔn)備Allowancemethod備抵法Amortization攤銷(xiāo)Annuity年金Assets資產(chǎn)Available-for-salesecurities可供出售證券Averageinventorycostflowmethod平均庫(kù)存成本流法Averagecostmethod平均成本法Averagerateofreturn平均回報(bào)率BBaddebtexpense壞賬費(fèi)用Balanceoftheaccount賬戶余額Balancesheet資產(chǎn)負(fù)債表Balancedscorecard平衡記分卡Bankreconciliation銀行存款余額調(diào)節(jié)表Bankstatement銀行報(bào)表Bond債券Bondindenture債券契約Bookvalue賬面價(jià)值Bookvalueoftheasset資產(chǎn)的賬面價(jià)值Boot補(bǔ)價(jià)Break-evenpoint盈虧臨界點(diǎn)Budget預(yù)算Budgetperformancereport預(yù)算業(yè)績(jī)報(bào)告Budgetaryslack預(yù)算松弛Budgetedvariablefactoryoverhead預(yù)算變量工廠開(kāi)銷(xiāo)Business企業(yè)Businesscombination企業(yè)合并Businessentityconcept企業(yè)主體概念Businessstakeholder企業(yè)利益相關(guān)者Businessstrategy企業(yè)戰(zhàn)略Businesstransaction經(jīng)濟(jì)業(yè)務(wù)CCapitalaccount資本性賬戶Capitalexpenditures資本性支出Capitalexpendituresbudget資本支出預(yù)算Capitalinvestmentanalysis資本投資分析Capitalleases資本性租賃Capitalrationing資本分配Carryingamount賬面金額Cash現(xiàn)金Cashbasisofaccounting現(xiàn)金制；收付實(shí)現(xiàn)制Cashbudget現(xiàn)金預(yù)算Cashdividend現(xiàn)金股利Cashequivalents現(xiàn)金等價(jià)物Cashflowpershare每股現(xiàn)金流量Cashflowsfromfinancingactivities籌資活動(dòng)現(xiàn)金流量Cashflowsfrominvestingactivities投資活動(dòng)現(xiàn)金流量Cashflowsfromoperatingactivities經(jīng)營(yíng)活動(dòng)現(xiàn)金流量Cashpaybackperiod現(xiàn)金回收期Cashpaymentsjournal現(xiàn)金付款日記賬Cashreceiptsjournal現(xiàn)金收款日記賬Cashshortandoveraccount現(xiàn)金余缺賬戶CertifiedpublicaccountantCPA注冊(cè)會(huì)計(jì)師Chartofaccounts會(huì)計(jì)科目表Clearingaccount清理賬戶Closingentries結(jié)賬分錄Closingprocess結(jié)賬程序Closingthebooks結(jié)賬Commonstock普通股Common-sizestatement通用報(bào)表Compensatingbalance補(bǔ)償性余額Comprehensiveincome全面收益Consignedinventory寄售庫(kù)存Consignee收貨人承銷(xiāo)人Consignor發(fā)貨人寄件人Consolidatedfinancialstatements合并財(cái)務(wù)報(bào)表Contingentliabilities不確定債務(wù)Continuousbudgeting滾動(dòng)預(yù)算Continuousprocessimprovement持續(xù)過(guò)程改進(jìn)Contraaccountorcontraassetaccount抵減賬戶Contractrate約定利率Contributionmargin貢獻(xiàn)毛益Contributionmarginratio貢獻(xiàn)毛益率Contributionmarginratio邊際貢獻(xiàn)率Controllableexpenses可控費(fèi)用Controllablerevenues可控收入Controllablevariance可控差異Controller主計(jì)長(zhǎng)Controlling管理控制Controllingaccount控制賬戶Conversioncosts加工成本Copyright版權(quán)Corporation公司Correctingjournalentry調(diào)整分錄Cost成本Costaccountingsystem成本會(huì)計(jì)系統(tǒng)Costallocation成本分配Costbehavior成本性態(tài)Costcenter成本中心Costconcept成本概念Costmethod成本法Costobject成本對(duì)象Costoffinishedgoodsavailable已完工產(chǎn)品的成本Costofgoodsmanufactured產(chǎn)品成本Costofgoodssold產(chǎn)品銷(xiāo)售成本Costofgoodssoldbudget產(chǎn)品銷(xiāo)售成本預(yù)算Costofmerchandisesold商品銷(xiāo)售成本：商業(yè)企業(yè)所銷(xiāo)售商品的成本。Costofmerchandisepurchased產(chǎn)品購(gòu)買(mǎi)成本Costofmerchandisesold銷(xiāo)貨成本Costofproductionreport生產(chǎn)成本報(bào)告Costperequivalentunit單位約當(dāng)產(chǎn)量成本Costpriceapproach成本價(jià)格法Costvariance成本差異Cost-volume-profitanalysis本－量－利分析Cost-volume-profitchart本－量－利圖Creditmemorandumcreditmemo貸項(xiàng)通知單Creditperiod貸款期限Creditterms賒銷(xiāo)付款條件，信用證條款Credits貸記Cumulativepreferredstock累積優(yōu)先股Currencyexchangerate貨幣匯率Currentassets流動(dòng)資產(chǎn)Currentliabilities流動(dòng)負(fù)債Currentpositionanalysis流動(dòng)財(cái)務(wù)狀況分析Currentratio流動(dòng)比率Currentlyattainablestandards當(dāng)前可達(dá)標(biāo)準(zhǔn)DDebitmemorandum借項(xiàng)通知單Debits借記debtsecurities債務(wù)證券，債券decisionmaking決策，判定;作出判定Deficiency虧損Deficit虧損Definedbenefitplan固定收益計(jì)劃：Definedcontributionplan固定繳款計(jì)劃：Depletion折耗：Depreciate：貶值Depreciation資產(chǎn)等折舊;貨幣貶值;跌價(jià)Depreciationexpense折舊費(fèi)用Differentialanalysis差異分析Differentialincomeorless差別收入或更少Differentialcost差異成本Differentialrevenue差異收入Differentialstrategy差異化戰(zhàn)略Directlaborcost直接人工成本Directlaborcostbudget直接人工成本預(yù)算Directlaborratevariance直接人工工資率差異Directlabortimevariance直接人工工時(shí)差異Directmaterialscost直接材料成本Directmaterialspricevariance直接材料價(jià)格差異Directmaterialspurchasesbudget直接材料采購(gòu)預(yù)算Directmaterialsquantityvariance直接材料數(shù)量差異Directmethod直接法：Directwrite-offmethod直接注銷(xiāo)法：Directing指導(dǎo)Discount貼現(xiàn)息；折價(jià)：Dishonorednotereceivable拒付應(yīng)收票據(jù)：Dividendyield股利收益率：Dividends股息，紅利Dividendspershare每股股利Double-declining-balancemethod雙倍余額遞減法Priorperiodadjustments前期調(diào)整Privateaccounting內(nèi)部會(huì)計(jì)Process流程；步驟Processcostsystem分步成本計(jì)算法Processmanufacturers分步制造企業(yè)Productcostconcept產(chǎn)品成本概念Productcosts產(chǎn)品成本ProductionbottleneckProductionbudget生產(chǎn)預(yù)算Profit利潤(rùn)Profitcenter利潤(rùn)中心Profitmargin銷(xiāo)售利潤(rùn)率Profit-volumechart利潤(rùn)－產(chǎn)量圖Profitability獲利能力Proprietorship獨(dú)資企業(yè)Publicaccounting公共會(huì)計(jì)Purchaseorder采購(gòu)訂單Purchasereturnorallowance購(gòu)貨退回或折讓Purchasesdiscounts購(gòu)貨折扣Purchasesjournal采購(gòu)日記賬QQuickassets速動(dòng)資產(chǎn)。Quickratio速動(dòng)比率RRateearnedoncommonstockholders’equity普通股股東權(quán)益收益率Rateearnedonstockholders’equity股東權(quán)益收益率Rateearnedontotalassets總資產(chǎn)收益率RateofreturnoninvestmentROI投資回報(bào)率Ratiooffixedassetstolong-termliabilities固定資產(chǎn)對(duì)長(zhǎng)期負(fù)債比率Ratioofliabilitiestostockholders’equity負(fù)債對(duì)股東權(quán)益比率Ratioofnetsalestoassets凈銷(xiāo)售額與資產(chǎn)比率Receivables應(yīng)收款項(xiàng)Receivingreport收貨單Relevantrange相關(guān)范圍Rentrevenue租金收入Reportform報(bào)告式Residualvalue殘值Responsibilityaccounting責(zé)任會(huì)計(jì)Responsibilitycenter責(zé)任中心Restrictions限制：Retailinventorymethod零售價(jià)格法Retainedearnings留存收益Retainedearningsstatement留存收益表Revenueexpenditure收益性支出Revenuejournal收入日記賬Revenuerecognitionconcept收入確認(rèn)概念Revenues收入：Rulesofdebitandcredit借貸記賬規(guī)則 SSales銷(xiāo)售收入Salesbudget銷(xiāo)售預(yù)算。Salesdiscounts銷(xiāo)售折扣Salesmix銷(xiāo)售組合Salesreturnsandallowances銷(xiāo)售退回與折讓Sarbanes-OxleyActof2002薩班斯-奧克斯利法案Securitiesandexchangecommission證券交易管理委員會(huì)Sellingexpenses銷(xiāo)售費(fèi)用Servicebusiness服務(wù)企業(yè)。Servicedepartmentcharges服務(wù)部門(mén)費(fèi)用Single-stepincomestatement單步式損益表Sinkingfund償債基金Slide滑位Solvency償債能力：企業(yè)償還其到期債務(wù)的能力。Specialjournals專用日記賬Special-purposefund專項(xiàng)獎(jiǎng)金Specificidentificationinventorycost具體識(shí)別庫(kù)存成本Standardcost標(biāo)準(zhǔn)成本：產(chǎn)品成本的詳細(xì)預(yù)測(cè)。Standardcostsystems標(biāo)準(zhǔn)成本系統(tǒng)Standards準(zhǔn)則Statementofcashflows現(xiàn)金流量表Statementofcashofgoods產(chǎn)品成本報(bào)表Statementofmembers’equity成員權(quán)益報(bào)表Statementofowner’sequity所有者權(quán)益表Statementofpartnershipequity合伙企業(yè)權(quán)益表Statementofpartnershipliquidation合伙企業(yè)清算表Statementofstockholders’equity股東權(quán)益表Staticbudget固定預(yù)算Stock股票Stockdividend股票股利Stocksplit股票分割Stockholders股東Stockholders’equity股東權(quán)益Straight-linemethod直線法Strategicplanning戰(zhàn)略規(guī)劃Strategies戰(zhàn)略Subsidiarycompany子公司Subsidiaryinventoryledger

子公司存貨明細(xì)分類帳subsidiaryledger輔助分類帳Sunkcost沉沒(méi)成本TTaccountT型賬戶。Targetcosting目標(biāo)成本法Temporarynominalaccounts臨時(shí)性虛賬戶TheoryofconstraintsTOC限制理論Timetickets計(jì)工單Timevalue