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会计专业词汇英语翻译
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 aviation 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 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 recording currency
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
会计预测 accounting forecasting
会计要素 accounting elements
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 making
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 enterprises
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
预测价值 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
政府及非营利组织会计 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 statements
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
公司债券发行价格 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
应收账款出售 sale or factoring of accounts receivable
或有负债 contingent liability
销货退回与折让 sales returns and allowances
零售价格法 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
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