会计专业英语词汇

发布 2021-05-23 19:12:28 阅读 6427

20xx年3月6日 15:12:12

政治风险 political risk

再开票中心 re-invoicing center现代管理会计专门方法 special methods of modern management accounting

现代管理会计 modern management accounting

提前与延期支付 leads and lags

特许权使用管理费 fees and royalties

跨国资本成本的计算 the cost of capital for foreign investments

跨国运转资本会计 multinational working capital management

跨国经营企业业绩评价 multinational performance evaluation

经济风险管理 managing economic exposure

交易风险管理 managing transaction exposure

换算风险管理 managing translation exposure

国际投资决策会计 foreign project appraisal

国际投资决策会计 foreign project appraisal

国际存货管理 international inventory management

股利转移 dividend remittances

公司内部贷款 inter-company loans

冻结资金转移 repatriating blocked funds

冻结资金保值 maintaining the value of blocked funds

调整后的净现值 adjusted net present value

配比原则 matching

旅游、饮食服务企业会计 accounting of tourism and service

施工企业会计 accounting of construction enterprises

民航运输企业会计 accounting of civil **iation transportation enterprises

企业会计 business accounting

商品流通企业会计 accounting of commercial enterprises

权责发生制原则 accrual basis

农业会计 accounting of agricultural enterprises

实现原则 realization principle

历史成本原则 principle of historical cost

外商投资企业会计 accounting of enterprises with foreign investment

通用报表 all-purpose financial statements

铁路运输企业会计 accounting of rail way transportation enterprises

所有者权益 owners equityw4n8u-u f9z;d 所有者权益 owners equity

实质量于形式 substance over form

修正性惯例 principle of exceptions

信息系统论 information system perspective相关性原则 relevance

微观会计 micro-accounting

客观性原则 objectivity

可比性原则 comparability

谨慎性原则 prudence

金融企业会计 accounting of financial institutions

交通运输企业会计 accounting of communication and transportation enterprises

建设单位会计 accounting of construction units

记账本位币 recordingcurrency

计量属性 measurement attributes

及时性原则 timeliness

货币计量 monetary measurement

会计准则 accounting standards

会计主体 accounting entity

会计职业道德 accounting professional ethics

会计职能 functions of accounting

会计** accounting forecasting

会计要素 accounting element

会计研究 accounting research

会计学科体系 accounting science system

会计学 accounting

会计信息 accounting information

会计任务 targets of accounting activities

会计人员 accounting personnel

会计确认 accounting recognition

会计目标 accounting objective

会计理论结构 theoretical structure of accounting

会计理论 accounting theory

会计控制 accounting control

会计决策 accounting decision ******

会计监督 accounting supervision

会计假设 accounting assumption

会计记录 accounting records

会计计量 accounting measurement

会计机构 accounting department

会计环境 accounting environment

会计核算 financial accounting

会计管理体制 system of accounting administration

会计分期 accounting periods

会计对象 accounting object

会计等式 accounting equation

会计本质 nature of accounting

会计报表 accounting statements宏观会计 macro-accounting

会计 accounting

汇总报表 combination statements

划分资本性支出与收益性支出原则 distinguishment between capital expenditure and revenue expenditure

合并报表 consolidated financial statements

管理活动论 management activities perspective

管理会计 management accounting

管理工具论 management tool perspective

股份制企业会计 accounting of stock companies

公认会计原则 generally accepted accounting principle, gaap

公共会计 public accounting

工业会计 accounting of industrial enterprises

个别报表 individual statements

高新技术企业会计 accounting of high technology enterprises

负债 liability

费用 expense

反馈价值 feedback value

对外经济合作企业会计 accounting of foreign economic cooperation enter prises

对外报表 external statements

对内报表 internal statements

一致性原则 consistency

艺术论 art perspective

房地产开发企业会计 accounting of real estate enterprises

邮电通信企业会计 accounting of post and telecommunication enterprises

**价值 forecast value

真实与公允 true and fair view

持续经营 going concern

成本报表 cost statement

财务会计原则 financial accounting principles

财务会计概念框架 financial accounting conceptual framework

财务会计 financial accounting

**及非营利组织会计 governmental and non-profit organization accounting

重要性原则 materiality

专用报表 special purpose financial statements

资产 assets

资金 funds

资金运动 funds movement

财务报告 financial report

财务报表要素 elements of financial statements

财务报表 financial state

币值稳定假设 constant-dollar assumption

保险企业会计 accounting of insurance companies

收入的确认 recognition of revenue

公司债券发行** 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。

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。

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。可变现净值法 net realizable value

应付福利费。

基本业务利润。

固定资产扩建 additions of fixed assets

应收账款** 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**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

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

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。

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