財務(wù)詞匯翻譯大盤(pán)點(diǎn)

政治風(fēng)險 political risk
再開(kāi)票中心 re-invoicing center
現代管理會(huì )計專(zhuān)門(mén)方法 special methods of modern management accounting
現代管理會(huì )計 modern management accounting
提前與延期支付 leads and lags
特許權使用管理費 fees and royalties
跨國資本成本的計算 the cost of capital for foreign investments
跨國運轉資本會(huì )計 multinational working capital management
跨國經(jīng)營(yíng)企業(yè)業(yè)績(jì)評價(jià) multinational performance evaluation
經(jīng)濟風(fēng)險管理 managing economic exposure 
交易風(fēng)險管理 managing transaction exposure
換算風(fēng)險管理 managing translation exposure
國際投資決策會(huì )計 foreign project appraisal
國際投資決策會(huì )計 foreign project appraisal
國際存貨管理 international inventory management
股利轉移 dividend remittances
公司內部貸款 inter-company loans
凍結資金轉移 repatriating blocked funds
凍結資金保值 maintaining the value of blocked funds
調整后的凈現值 adjusted net present value
配比原則 matching
旅游、飲食服務(wù)企業(yè)會(huì )計 accounting of tourism and service
施工企業(yè)會(huì )計 accounting of construction enterprises
民航運輸企業(yè)會(huì )計 accounting of civil aviation transportation enterprises
企業(yè)會(huì )計 business accounting
商品流通企業(yè)會(huì )計 accounting of commercial enterprises
權責發(fā)生制原則 accrual basis
農業(yè)會(huì )計 accounting of agricultural enterprises
實(shí)現原則 realization principle
歷史成本原則 principle of historical cost
外商投資企業(yè)會(huì )計 accounting of enterprises with foreign investment
通用報表 all-purpose financial statements
鐵路運輸企業(yè)會(huì )計 accounting of rail way transportation enterprises
所有者權益 owners equity
所有者權益 owners equity
實(shí)質(zhì)量于形式 substance over form
修正性慣例 principle of exceptions
信息系統論 information system perspective
相關(guān)性原則 relevance
微觀(guān)會(huì )計 micro-accounting
客觀(guān)性原則 objectivity
可比性原則 comparability
謹慎性原則 prudence
金融企業(yè)會(huì )計 accounting of financial institutions
交通運輸企業(yè)會(huì )計 accounting of communication and transportation enterprises
建設單位會(huì )計 accounting of construction units
記賬本位幣 recording currency
計量屬性 measurement attributes
及時(shí)性原則 timeliness
貨幣計量 monetary measurement
會(huì )計準則 accounting standards
會(huì )計主體 accounting entity
會(huì )計職業(yè)道德 accounting professional ethics
會(huì )計職能 functions of accounting
會(huì )計預測 accounting forecasting
會(huì )計要素 accounting elements
會(huì )計研究 accounting research
會(huì )計學(xué)科體系 accounting science system
會(huì )計學(xué) accounting
會(huì )計信息 accounting information
會(huì )計任務(wù) targets of accounting activities
會(huì )計人員 accounting personnel
會(huì )計確認 accounting recognition 
會(huì )計目標 accounting objective
會(huì )計理論結構 theoretical structure of accounting
會(huì )計理論 accounting theory
會(huì )計控制 accounting control
會(huì )計決策 accounting decision making
會(huì )計監督 accounting supervision
會(huì )計假設 accounting assumption
會(huì )計記錄 accounting records
會(huì )計計量 accounting measurement
會(huì )計機構 accounting department
會(huì )計環(huán)境 accounting environment
會(huì )計核算 financial accounting
會(huì )計管理體制 system of accounting administration
會(huì )計分期 accounting periods
會(huì )計對象 accounting object
會(huì )計等式 accounting equation
會(huì )計本質(zhì) nature of accounting
會(huì )計報表 accounting statements
宏觀(guān)會(huì )計 macro-accounting
會(huì )計 accounting
匯總報表 combination statements
劃分資本性支出與收益性支出原則 distinguishment between capital expenditure and revenue expenditure
合并報表 consolidated financial statements
管理活動(dòng)論 management activities perspective
管理會(huì )計 management accounting
管理工具論 management tool perspective
股份制企業(yè)會(huì )計 accounting of stock companies
公認會(huì )計原則 generally accepted accounting principle, gaap
公共會(huì )計 public accounting
工業(yè)會(huì )計 accounting of industrial enterprises
個(gè)別報表 individual statements
高新技術(shù)企業(yè)會(huì )計 accounting of high technology enterprises
負債 liability
費用 expense
反饋價(jià)值 feedback value
對外經(jīng)濟合作企業(yè)會(huì )計 accounting of foreign economic cooperation enter prises
對外報表 external statements 

對內報表 internal statements
一致性原則 consistency
藝術(shù)論 art perspective
房地產(chǎn)開(kāi)發(fā)企業(yè)會(huì )計 accounting of real estate enterprises
郵電通信企業(yè)會(huì )計 accounting of post and telecommunication enterprises
預測價(jià)值 forecast value
真實(shí)與公允 true and fair view
持續經(jīng)營(yíng) going concern
成本報表 cost statement
財務(wù)會(huì )計原則 financial accounting principles
財務(wù)會(huì )計概念框架 financial accounting conceptual framework
財務(wù)會(huì )計 financial accounting
政府及非營(yíng)利組織會(huì )計 governmental and non-profit organization accounting
重要性原則 materiality
專(zhuān)用報表 special purpose financial statements
資產(chǎn) assets
資金 funds
資金運動(dòng) funds movement
財務(wù)報告 financial report
財務(wù)報表要素 elements of financial statements
財務(wù)報表 financial statements
幣值穩定假設 constant-dollar assumption
保險企業(yè)會(huì )計 accounting of insurance companies
收入的確認 recognition of revenue
公司債券發(fā)行價(jià)格 corporate bond issuing price
固定資產(chǎn)折舊 depreciation of fixed assets
可轉換債券 convertible bonds
公司債券利息攤銷(xiāo)
加速折舊法 accelerated depreciation methods
營(yíng)業(yè)外收支凈額
公司債券利率 interest rate on debenture
應收賬款出借 assignment of accounts receivable
無(wú)擔保債券 debenture bonds
后進(jìn)先出法 last-in, first-out, lifo
其他貨幣資金
應付票據貼現 discount on notes payable
先進(jìn)先出去 first-in, first-out縮寫(xiě)fifo
在發(fā)建工程 constructions in process
固定資產(chǎn)更換與改良 improvements and replacements of fixed assets
實(shí)地盤(pán)存制 periodic inventory system
收益總括觀(guān)點(diǎn) all-inclusive concept of income
損益表法
可變現凈值法 net realizable value
應付福利費
基本業(yè)務(wù)利潤
固定資產(chǎn)擴建 additions of fixed assets
應收賬款出售 sale or factoring of accounts receivable
或有負債 contingent liability
銷(xiāo)貨退回與折讓 sales returns and allowances
零售價(jià)格法 retail method
現金折扣 cash discount
特定履行法
其他業(yè)務(wù)利潤
公司債券 bonds payable
銷(xiāo)售法 sale method
應付票據 notes payable
認股權 stock rights
固定資產(chǎn)修理 repairs and maintenance of fixed assets
有擔保債券 mortgage bonds
銷(xiāo)售費用 selling expenses
應付股利 dividends payable
應收票據 notes receivable
無(wú)形資產(chǎn) intangible assets
收款法 collection method
所得稅 income tax
流動(dòng)負債 current liabilities
生產(chǎn)法 production method
計劃成本核算
廢棄和生置法 retirement and replacement method
盤(pán)存法 inventory method
流動(dòng)資產(chǎn) current assets
購貨折扣 purchases discounts
商譽(yù) goodwill
應收賬款 accounts receivable
投資收益 investment income
營(yíng)業(yè)利潤 operating income
預提費用
股本 capital stock
公司債券償還 redemption of bonds
壞賬 bad debts
固定資產(chǎn)重估價(jià) revaluations of fixed assets
銀行存款 cash in bank
固定資產(chǎn) fixed assets
利潤總額
利益分配 profit distribution
應計費用 accrued expense
商標權 trademarks and trade names
全部履行法
凈利潤 net income
應付利潤 profit payable
未分配利潤
收益債券 income bonds
貨幣資金
利息資本化 capitalization of interests
公益金
工程物資
預付賬款 advance to supplier
其他應收款 other receivables
現金 cash
預收賬款
公司債券發(fā)行 corporate bond floatation
應付工資 wages payable
實(shí)收資本 paid-in capital
盈余公積 surplus reserves
管理費用
土地使用權
股利 dividend
應交稅金 taxes payable
負商譽(yù) negative goodwill
費用的確認 recognition of expense
短期投資 temporary investment
短期借款 short-term loans
遞延資產(chǎn) deferred charges
低值易耗品
當期經(jīng)營(yíng)觀(guān)點(diǎn) current operating concept of income
待攤費用
待核銷(xiāo)基建支出[舊]
待處理流動(dòng)資產(chǎn)損失
待處理固定資產(chǎn)損失
存貨銷(xiāo)售的影響 effects of inventory errors
折舊[舊]
折舊方法 depreciation method
折舊率 depreciation rate
支出 payment
直線(xiàn)法 straight-line
職工福利基金 welfare fund
專(zhuān)項撥款【舊】
專(zhuān)利權 patents
住房基金 housing fund
重置成本法 replacement costing
專(zhuān)項物資[舊]
專(zhuān)項資產(chǎn)【舊】 

專(zhuān)有技術(shù) know-how
專(zhuān)營(yíng)權 franchises
資本公積 capital reserves
資產(chǎn)負債表 balance sheet
資金占用和資金來(lái)源[舊]
自然資源 natural resources
存貨 inventory
車(chē)間經(jīng)費【舊】
償債基金 sinking fund
長(cháng)期應付款 long-term payables
長(cháng)期投資 long-term investments
長(cháng)期借款 long-term loans
長(cháng)期負債 long-term liability of long-term debt
財務(wù)費用 financing expenses
撥定留存收益 appropriated retained earnings
標準成本法 standard costing
變動(dòng)成本法 variable costing
比例履行法
包裝物
版權 copyrights
匯總原始憑證 cumulative source document
匯總記賬憑證核算形式 bookkeeping procedure using summary vouchers
工作底稿 working paper
復式記賬憑證 multiple account titles voucher
復式記賬法 double entry bookkeeping
復合分錄 compound entry
劃線(xiàn)更正法 correction by drawing a straight ling
匯總原始憑證 cumulative source document
會(huì )計憑證 accounting documents
會(huì )計科目表 chart of accounts
會(huì )計科目 account title
紅字更正法 correction by using red ink
會(huì )計核算形式 bookkeeping procedures
過(guò)賬 posting
會(huì )計分錄 accounting entry
會(huì )計循環(huán) accounting cycle
會(huì )計賬簿 book of accounts
活頁(yè)式賬簿 loose-leaf book
集合分配賬戶(hù) clearing accounts
計價(jià)對比賬戶(hù) matching accounts
記賬方法 bookkeeping methods
記賬規則 recording rules
記賬憑證 voucher
記賬憑證核算形式 bookkeeping procedure using vouchers
記賬憑證匯總表核算形式 bookkeeping procedure using categorized account summary
簡(jiǎn)單分錄 simple entry
結算賬戶(hù) settlement accounts
結賬 closing account
結賬分錄 closing entry
借貸記賬法 debit-credit bookkeeping
局部清查 partial check
卡片式賬簿 card book
跨期攤提賬戶(hù) inter-period allocation accounts
累計憑證 multiple-record document
聯(lián)合賬簿 compound book
明細分類(lèi)賬簿 subsidiary ledger
明細分類(lèi)賬戶(hù) subsidiary account
盤(pán)存賬存 inventory accounts
平行登記 parallel recording
全面清查 complete check
日記總賬 combined journal and ledger
日記總賬核算形式 bookkeeping procedure using summarized journal
三式記賬法 triple-entry bookkeeping
實(shí)賬戶(hù) real accounts
試算表 trial balance
試算平衡 trial balancing
收付記賬法 receipts-payment bookkeeping
收款憑證 receipt voucher
損益表賬戶(hù) income statement accounts
通用記賬憑證 general purpose voucher
通用日記賬核算形式 bookkeeping procedure using general journal
外來(lái)原始憑證 source document from outside
現金日記賬 cash journal
虛賬戶(hù) nominal accounts
序時(shí)賬簿 book of chronological entry
一次憑證 single-record document
銀行存款日記賬 deposit journal
永續盤(pán)存制 perpetual inventory system
原始憑證 source document
暫記賬戶(hù) suspense accounts
增減記賬法 increase-decrease bookkeeping
債權結算賬戶(hù) accounts for settlement of claim
債權債務(wù)結算賬戶(hù) accounts for settlement of claim and debt
債務(wù)結算賬戶(hù) accounts for settlement of debt
賬戶(hù) account
賬戶(hù)編號 account number
賬戶(hù)對應關(guān)系 debit-credit relationship
賬項調整 adjustment of account
專(zhuān)用記賬憑證 special-purpose voucher
轉回分錄 reversing entry
資金來(lái)源賬戶(hù) accounts of sources of funds
資產(chǎn)負債賬戶(hù) balance sheet accounts
轉賬憑證 transfer voucher
資金運用賬戶(hù) accounts of applications of funds
自制原始憑證 internal source document
總分類(lèi)賬簿 general ledger
總分類(lèi)賬戶(hù) general account
附加賬戶(hù) adjunct accounts
付款憑證 payment voucher
分類(lèi)賬簿 ledger
多欄式日記賬核算形式 bookkeeping procedure using columnar journal
對賬 checking
對應賬戶(hù) corresponding accounts
定期清查 periodic checking method
定期盤(pán)存制 periodic inventory system
訂本式賬簿 bound book
調整賬戶(hù) adjustment accounts
調整分錄 adjusting journal entry
單式記賬憑證 single account title voucher
單式記賬法 single-entry bookkeeping
從屬賬戶(hù) secondary accounts
成本計算賬戶(hù) costing accounts
財產(chǎn)清查 physical inventory
簿記 bookkeeping
不定期清查 non-periodic checking method
補充登記法 correction by extra recording
表外賬戶(hù) off-balance sheet accounts
備抵賬戶(hù) provision accounts
備抵附加賬戶(hù) provision and adjunct accounts 

備查賬簿 memorandum