會計術(shù)語綜合論述

會計術(shù)語英漢對照表\o"段落:初級會計"初級會計初級會計會計術(shù)語名稱英文名稱（checking）（correspondingaccounts）（Periodiccheckingmethod）（periodicinventorysystem）（boundbook）（adjustmentaccounts）（adjustingjournalentry）（singleaccounttitlevoucher）（single-entrybookkeeping）（Secondaryaccounts）（costingaccounts）（physicalinventory）（bookkeeping）（non-periodiccheckingmethod）（correctionbyextrerecording）（off-balancesheetaccounts）（provisionaccounts）（provisionandadjunctaccounts）（）（bookofchronologicalentry）（single-recorddocument）（depositjournal）（perpetualinventorysystem）（sourcedocument）（suspenseaccounts）（increase-decreasebookkeeping）（accountsforsettlementofclaim）（accountsforsettlementofclaimanddebt）（accountsforsettlementofdebt）（account）（Accountnumber）（debit-creditrelationship）（adjustmentofaccount）（special-purposevoucher）（reversingentry）（accountsofsourcesoffunds）（balancesheetaccounts）（transfervoucher）（accountsofapplicationsoffunds）（internalsourcedocument）（generalledger）（generalaccount）（adjunctaccounts）（paymentvoucher）（ledger）（bookkeepingprocedureusingcolumnarjournal）（closingaccount）（closingentry）（debit-creditbookkeeping）（partialcheck）（cardbook）（inter-periodallocationaccounts）（multiple-recorddocument）（compoundbook）（subsidiaryledger）（subsidiaryaccount）（inventoryaccounts）（parallelrecording）（completecheck）（combinodjournalandledger）（bookkeepingprocedureusingsummarizedjournal）（triple-entrybookkeeping）（realaccounts）（）（trialbalancing）（receipts-paymentbookkeeping）（receiptvoucher）（incomestatementaccounts）（generalpurposevoucher）（bookkeepingprocedureusinggeneraljournal）（sourcedocumentfromoutside）（cashjournal）（nominalaccounts）（cumulativesourcedocument）（bookkeepingprocedureusingsummaryovchers）（workingpaper）（mvltipleaccounttitlesvoucher）（Doubleentrybookkeeping）（）（correctionbydrawingastraightling）（cumulativesourcedocument）（accountingdocuments）（）（accounttitle）（correctionbyusingredink）（bookkeepingprocedures）（posting）（accountingentry）（accountingcycle）（Bookofaccounts）（loose-leafbook）（clearingaccounts）（matchingaccounts）（bookkeepingmethods）（recordingrules）（voucher）（Bookkeepingprocedureusingvouchers）（bookkeepingprocedureusingcategorizedaccountsummary）（simpleentry）（settlementaccounts）\o"段落:中級會計"中級會計中級會計會計術(shù)語名稱英文名稱PeriodExpenserecognitionofrevenuecorporatebondissuingpricedepreciationoffixedassetsconvertiblebondsaccelerateddepreciationmethodsnetnon-operatingincomeandexpenditureinterestrateondebentureassignmentofaccountsreceivabledebenturebondslast-in,first-out,LIFOOthermonetaryassetsdiscountonnotespayablefirst-in,first-out縮寫FIFOconstructionsinprocess與improvementsandreplacementsoffixedassetsperiodicinventorysystemall-inclusiveconceptofincomeIncomestatementapproachnetrealizablevalueAccruedwelfarismadditionsoffixedassets舊saleorfactoringofaccountsreceivablecontingentliabilitysalesreturnsandallowancesretailmethodcashdiscountbondspayablesalemethodnotespayablestockrightsrepairsandmaintenanceoffixedassetsmortgagebondssellingexpensesdividendspayable舊notesreceivableintangibleassetscollectionmethodincometaxcurrentliabilitiesproductionmethodretirementandreplacementmethodinventorymethodcurrentassetspurchasesdiscountsgoodwillaccountsreceivableinvestmentincomeoperatingincomecapitalstock舊redemptionofbondsbaddebtsrevaluationsoffixedassetscashinbankfixedassetsprofitdistributionaccruedexpensetrademarksandtradenamesnetincomeprofitpayableUndistributedprofitsincomebondsCashandcashequivalentscapitalizationofinterestsStatutorywelfarereserveengineermaterialadvancetosupplierotherreceivablescashAdvanceReceivedfromCustomerscorporatebondfloatationwagespayablepaid-incapitalsurplusreservesManagementFee／ManagementFeesdividendnegativegoodwillrecognitionofexpensetemporaryinvestmentShort-termBorrowingdeferredchargesLow-valueconsumptiongoods/Lowvalueconsumblescurrentoperatingconceptofincome舊effectsofinventoryerrors舊depreciationdepreciationmethoddepreciationratepaymentstraight-line舊舊patentshousingfundreplacementcosting舊舊know-howfranchisescapitalreserves舊naturalresourcesinventory舊sinkingfundlong-termpayableslong-terminvestmentslong-termliabilityoflong-termdebtfinancingexpensesappropriatedretainedearningsstandardcostingvariablecostingWrappagecopyrights\o"段落:高級會計"高級會計高級會計會計術(shù)語名稱英文名稱independentdirectorMarketValueAdded,MVAInvestmentCenterProfitCenterDiscretionaryExpenseCentersrevenuecenterpreacquisitionincomecashdistributionplansafepaymentsschedulemarketoffuturestransactionfuturestransactionleveragedleasefinancialinstrumentsbusinessqroupannualreporttransactionsbetweenhomeofficeandbranchespartnershipenterpriseconsolidatedbalancesheet(美)accountingforincometaxesofconsolidatedentitiesconsolidatedstatementofcashflowcost-bookvaluedifferentialsconsolidatedfinancialstatementspurchasemethedthevalueofanenterpriseasawholepoolingofinterestmethod(美)intraperiodtaxallocationunrealizedprofitinendinginventoryintercompanytransactionsinlong-termassetsmaintainingcapitalinunitsofmoneythefundtheory（美）functionalcurrencyexchangegainsorlossesconsolidatedstatementofchangesinfinancialpoitiontranslationgainsorlosses（美）Leveragedbuyouts,簡稱LBCchangeinownershippercentageheldbyparent（美）reciprocalallocationapproachmonetaryitemspartnershipliquidationacquisitionofmajorityinteresttariffunitsofnominalcurrencyrecordingcurrencyoperatingleasecurrent/noncurrentmethodeconomicincometrusteeaccountingcombinedfinancialstate-mentsequitymethodhomeoffice-branchexpenseallocationmonetary/nomonetaryinterestratefutruestransactionsimpleequitymethodexchangerateparentcompanybonusprocedure（美）treasurystockapproachservicefactoractuaries’reportcomprehensiveallocationexpensesrelatedtocombinationsindirectquotationbuyingratefutruescontractconglomerationholdingcompanystockindexfutruescrosswisesalefixedratetaxeffectmethodrecordingratehorizontalintegrationpreacquisitiondividendsnetrealizableaccountingforbusinesscombinationoffsetgainandlosssellingratefinancialfuturestransactionaccountingincomeconsolidatedincomestatementfairvalueoptionsindirectholdingtwo-transactionopinionbankrupcyliquidationbusinesscombinationtheenterprisetheoryconsignmentequitytheoryfinancingleasefutruesforcommoditygoodwillproceduremaintainingcapitalintermsofproductivecapacitypremiumminorityinterestincomeminoritystockholder’sinterestlistedcompanystatmenttheresidualequitytheorytemporalmethodentitytheorytheentitytheory（美）trusteespecificchangeincometaxaccountinginterqeriodtaxallocationtaxaccountingsale-leasebackpersonalincometax（美）personalfinancialstate-ments（美）reorganizationplanreorganizationcomplexequitymethodassociatedcompanydividendfloatingrateaccountingforbranchconstructivegainsandlossesonbondsconstructiveretirementspculationdiscountspecificpriceindexbranchinstallmentsalesinstallmentliquidationsegmentalreportingrealestaterevenuecostofrealsetatemultiplyexchangeratenetinvestmentinforeignentitiesunitsofmeasurementdefferedmethodcontemporarytheorysingalmethodpensionplan（美）accountingforpensionplan（美）pensionbenefitobligations（美）netperiodicpensioncost（美）pensionplanassetsaccoungforcirculatintax（美）assignmentofpartnershipinterestpurchasingpowergainsorloossesnonmonetaryitems（美）one-lineconsolidationforeignexchangeforeigncurrencystatementsforeigncurencytranslationriskrecording-currencymethodhedgeforeigncurencyinvestmentriskforeigncurrencyassetsrisktranslationofforeigncurrencystatementsforeigncurrencyexchangeriskforeigncurrencycommitmentforeigncrurencyliabilityriskforeingncurrencyholdingriskoriginal-currencymethodforeigncurrencyforeigncurrencytransactionmergeraccountingforpricechangesinsolvencyfullconsolidationpriceindexpricechangesfullaccrualmethodgeneralpriceindexforeignexchangefrtruestransaction（美）push-downaccountingtranslation-remeasurementmethod/currentcost/generalpurchasingpoweraccountincrurentcostcurrentcostaccountingremeasurement-translationmethodsalesagencymutualholdingsreconciliationofhomeofficeandbranchaccountsupstreamsalederivativefinancialinstru-mentssales-typefinancingleasedownstreamsaleconsumertaxone-transactionopiniontheproprietorshiptheorygeneralpricelevelaccountingunitsofgeneralpurchasingpowermaintainingcapitalinunitsofgeneralpurchasingpowerstamptaxtaxespayablemethodoperatinglosscarrybacksandcarryforwardsreceivablesofrpayablesdenominatedinforeigncurrencylump-sumqartnershipliquidationhusinesstaxpermanentdifferenceretirementofinitialpartnerhistoricalcostforwardratetimingdifferencetemporarydifferencevalueaddedstatementcommitteerepresentationdebtrestructuringsrecordedratedirectfinancingleasedirectquotationdirectholdingsmiddlerateinterimreportingreplacementcostsubleases（美）quasi-reorbganizationcapitalmaintenancecapitalizedvalueasset/libilitymethodconsolidationaccountingforleases-lessor/(產(chǎn)損益)holdinggainslossesopsitiongainandlossaccountingforleases-leaseecostrecoverymethodVerticalintegrationgeneralchangechangeinownershipofasubsidiarysubsidiarycompanyresourcestaxcostmethod（美）fiduciaryaccountingpropertytaxpartialallocationunconsolidatedsubsidiaries（美）leasesrentsoff-balance-sheetfinancing（美）proportionateconsolidtiondepositmethod\o"段落:成本會計"成本會計成本會計會計術(shù)語名稱英文名稱directlaborvariancedirectmaterialvarianceaccumulationprocessofprocluctioncostmanufacturingexpensesvariance與actualcostandestimatedcostsalarycostsallocationcostcurveoriginalcostandreplacementcost與directcostandindirectcostcontrollablecostmanufacturingexpensesallocation與theorycostandpracticecostprocedureofcostcontrolcostentry,costrecordercostagendajobcostingmethoddirectlaborvariancecostcontrolmethod與historicalcostandfuturecost與avoidablecostandunavoidablecostcostperiod與avoragecostandindividualcostsocietycostspoliageanddefectiveworklosses與unitcostandtotalcostcosttransfertotalcostcontrolcostofmerchandisesoldpricevarianceholdingcostorcarryingcost與expiredcostandunex-piredcost與relevantcostandirrelevantcostfactoranalysisapproachtargetcostgroupcostingmethodnormcostinter-periodexpensesallocationplannedcostfuelexpensesallocationnormcostcontrolsystemmanagementnorm與deferrablecostandundeferrablecoststandardofcostcontrolby-productcostingresponsibilitycostproductioncostpredictedcostcoststructure與primecostsandprocessingcostscostofdecisionmakingcategorycostingmethodwork-in-processcostfactorycostcostassessmanufactruingexpensespowerexpensesallocationtrendanalysisapproachsimplecostingmethodlevelsofresponsibilitycostcomparativeanalysisapproachequivalentunitsmethodoriginalrecordgeneralproductcostanalysisbudgetedcostscostofgoodssoldlossonworkstoppagegradedproductcostingcompositeexpensesallocationabsorptioncostmerchandiseprocurementcostcostexammingtargetincremantalcostcostcontrolcostflowinternalcoststatementcostingmethodcostingobjectivecostingunitcostplancostaccountingprincipleofcostingcostaccountingqrocedurescostingaccountcostingcostaccumulationcostmanagementcostanalysisocstallocationcostledgercostadjustmentcostvariancecostingreportcostworkshopcostinternalbusinessaccountingsysteminternalsettlementpricesproductlifecyclecosttheplanofproductcostsproductcostfinishedproductcost與financialcostandmanegementcostuncontrollablecoststandardcostcontrolsystemstandardcostrationanalysisapporachreportingcostsemi-finishedproductcost\o"段落:管理會計"管理會計管理會計會計術(shù)語名稱英文名稱politicalriskreinvoicingcenterspecialmethodsofmodernmanagementaccountingmodernmanagementaccounting與LeadsandLagsfeesandroyaltiesthecostofcapitalforforeignlnuertmentsmultinationalworkingcapitalmanagementmultinationalperformanceevaluationmanagingtransactionexposuremanagingtranslationexposureforeignprojectappraisalforeignprojectappraisalinternationalinventorymanagementdividendkemittancesintercompanyloansrepatriatingblockedfundsmaintainingthevalueofblockedfundsadjustednetpresentvalue\o"段落:企業(yè)財務(wù)會計"企業(yè)財務(wù)會計企業(yè)財務(wù)會計會計術(shù)語名稱英文名稱MBOCFObusinessfinancefuturemarketnegotiableCDmarketmoneymarketgoldmarketcompanylimitedbyshareslimitedpactnershipcompanysecuritysecondarymarketsoleproprietorshipover-the-counter-marketacceptancemarketlendingmarketfinancialregulationsfinancialpolicyfinancialforecastfinancialcontrolfinancialmarketfinancialdecisionfinancialcupervisionfinancialplanningfinancialactivitiesorganizationoffinancialmanagementsecurityprimarymarketcompanyofunlimitedliabilityforeignexchangemarketdixcountmarketformsofenterpriseorganizationthefunctionsoffinaneialmanagementtheprincipleoffinancialmanagementthecontentoffinancialmanagementfinancialmanagementobjectivesstockexchangesecuritiesmarketcapitalmarketcompanyoflimitedliabilitythecycleoffinancialmanagemtenobjectsoffinancialmanagementfinancialmanagmentfinancialanalysis\o"段落:會計總論"會計總論會計總論會計術(shù)語名稱英文名稱matchingaccountingoftourinsmandservicebusinessaccountingaccrualbasisrealizationprinciplepringcipleofhistoricalcostaccountingofenterpriseswithforeigninvestmentall-purposefinancialstatementsaccountingofrailwaytransportationenterprisesownersequityownersequitysubstanceoverforminformationsystemperspectiverelevancemicro-accountingobjectivitycomparabilityprudenceaccountingofconstructionunitsrecordingcurrencymeasurementattributestimelinessmonetarymeasurementaccountingstandardsaccountingentityaccountingprofessionalethicsfunctionsofaccountingaccountingelementsaccountingaccountinginformationtargetsofaccountingactivitiesaccountingpersonnelsaccountingrecognitionaccountingobjectiveaccountingcontrolaccountingdecisionmakingaccountingsupervisionaccountingassumptionaccountingrecordsaccountingmeasurementaccountingdepartmentaccountingenvironmentfinancialaccountingsystemofaccountingadmintstrationaccountingperiodsaccountingobjectaccountingequationnatureofaccountingaccountingstatementsmacro-accountingaccountingcombinationstatementsdistinguishmentoetweencapitalexpenditureandrevenueexpenditiureconsolidatedfiancialstatementsmanagementactivitiesperspectivemanagementaccountingmanegementtoolperspectiveaccountingofstockcompaniesgenerallyacceptedaccountingprinciple,GAAPindividualstatementsaccountingofhightechnologyenterprisesliabilityexpensefeedbackvalueaccountingofforeigneconomiccooperationenterprisesexternalstatementsconsistencyartperspectiveaccountingofrealestateenterprisesaccountingofpostandtelecommonicationenterprisesforecastvaluegoingconcerncoststatementfinanicialaccountingprinciplesfinancialaccountinggovernmentaiandnon-profitorganizationaccountingmaterialityspecialpurposefinancialstatementsassetsfundsfinancialreportelementsoffinancialstatementsfinancialstatementsconstant-dollarassumptionaccountingofinsurancecompanies\o"段落:政府及非盈利組織會計"政府及非盈利組織會計政府及非盈利組織會計會計術(shù)語名稱英文名稱publicfinance-budgetaryrevolvingfundpublicfinance-debtsbudgetsurplusgovernmentalandnon-profitoragnizationaccountinginChinaappropriationinadvancesaaetsofhospitalsexpendituresofhospitalshbdgetmanagementnethodofhospitalrevenuesofhospitalssurplusofhospitalsfundsofhospitalsaccountingregulationsrorhospitalschartofaccountsforhospitalsanalysisofaccountingstatementsofhospitalsaccountingstatementsofhospitalshospitalaccountingliabilitiesofhospitalsfinancialregulationsforhospitalsgeneralbudgetexpenditureassetsofgovernmentalunitsexpendituresofgovernmentalunitsprepaymentsofgovernmentalunitsdepositepayableofgovernmentalunitsbudgetmanagementmethodofgovernmentalunitsrevenuesofgovernbmentalunitsyearendcheckingandclosingofgovernmentalunitsnetassetsofgovernmentalunitsfundexpendituresofgovernmentalunitssurplusofgovernmentalunitsaccountingregulationsofgovernmentalunitsanalysisofaccountingaccountingofgovernmentalunitsfixedfundsofgovernmentalunitsliabilitiesofgovernmentalunitsfinancialrulesofgovernmentalunitsappropriatedfundsofgovernmentalunitsassetsfornon-profitorganiz-ationsspecialfundsnon-profitorganizationsexpenditureofnon-profitorganizationbudgetmanagementmethodsfornon-profitorganyzation’sagentfundsandtaxpaybalenon-profitorganizationrevenuefornon-profitorganizationcurrentassetsfornon-profitorganizationsnetassetsfornon-profitorganizationsloansnon-profitorganizationsurplusofnon-profitgorganiz