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■新譯通翻譯公司
政治風險political risk
再開票中心re-invoicing center
現代管理會計專門方法special methods of modern management
accounting
現代管理會計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
跨國運轉資本會計multinational working capital management
跨國經營企業業績評價multinational performance evaluation
經濟風險管理managing economic exposure
交易風險管理managing transaction exposure
換算風險管理managing translation exposure
國際投資決策會計foreign project appraisal
國際投資決策會計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、飲食服務企業會計accounting of tourism and service
施工企業會計accounting of construction enterprises
民航運輸企業會計accounting of civil aviation transportation
enterprises
企業會計business accounting
商品流通企業會計accounting of commercial enterprises
權責發生制原則accrual basis
農業會計accounting of agricultural enterprises
實現原則realization principle
歷史成本原則principle of historical cost
外商投資企業會計accounting of enterprises with foreign
investment
通用報表all-purpose financial statements
鐵路運輸企業會計accounting of rail way transportation
enterprises
所有者權益owners equity
所有者權益owners equity
實質量于形式substance over form
修正性慣例principle of exceptions
信息系統論information system perspective
相關性原則relevance
微觀會計micro-accounting
客觀性原則objectivity
可比性原則comparability
謹慎性原則prudence
金融企業會計accounting of financial institutions
交通運輸企業會計accounting of communication and
transportation enterprises
建設單位會計accounting of construction units
記賬本位幣recording currency
計量屬性measurement attributes
及時性原則timeliness
貨幣計量monetary measurement
會計準則accounting standards
會計主體accounting entity
會計職業道德accounting professional ethics
會計職能functions of accounting
會計預測accounting forecasting
會計要素accounting elements
會計研究accounting research
會計學科體系accounting science system
會計學accounting
會計信息accounting information
會計任務targets of accounting activities
會計人員accounting personnel
會計確認accounting recognition
會計目標accounting objective
會計理論結構theoretical structure of accounting
會計理論accounting theory
會計控制accounting control
會計決策accounting decision making
會計監督accounting supervision
會計假設accounting assumption
會計記錄accounting records
會計計量accounting measurement
會計機構accounting department
會計環境accounting environment
會計核算financial accounting
會計管理體制system of accounting administration
會計分期accounting periods
會計對象accounting object
會計等式accounting equation
會計本質nature of accounting
會計報表accounting statements
宏觀會計macro-accounting
會計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
管理活動論management activities perspective
管理會計management accounting
管理工具論management tool perspective
股份制企業會計accounting of stock companies
公認會計原則generally accepted accounting principle, GAAP
公共會計public accounting
工業會計accounting of industrial enterprises
個別報表individual statements
高新技術企業會計accounting of high technology enterprises
負債liability
費用expense
反饋價值feedback value
對外經濟合作企業會計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
藝術論art perspective
房地產開發企業會計accounting of real estate enterprises
郵電通信企業會計accounting of post and telecommunication
enterprises
預測價值forecast value
真實與公允true and fair view
持續經營going concern
成本報表cost statement
財務會計原則financial accounting principles
財務會計概念框架financial accounting conceptual framework
財務會計financial accounting
政府及非營利組織會計governmental and non-profit
organization accounting
重要性原則materiality
專用報表special purpose financial statements
資產assets
資金funds
資金運動funds movement
財務報告financial report
財務報表要素elements of financial statements
財務報表financial statements
幣值穩定假設constant-dollar assumption
保險企業會計accounting of insurance companies
收入的確認recognition of revenue
公司債券發行價格corporate bond issuing price
固定資產折舊depreciation of fixed assets
可轉換債券convertible bonds
公司債券利息攤銷
加速折舊法accelerated depreciation methods
營業外收支凈額
公司債券利率interest rate on debenture
應收賬款出借assignment of accounts receivable
無擔保債券debenture bonds
后進先出法last-in, first-out, LIFO
其他貨幣資金
應付票據貼現discount on notes payable
先進先出去first-in, first-out縮寫FIFO
在發建工程constructions in process
固定資產更換與改良improvements and replacements of fixed
assets
實地盤存制periodic inventory system
收益總括觀點all-inclusive concept of income
損益表法
可變現凈值法net realizable value
應付福利費
基本業務利潤
固定資產擴建additions of fixed assets
應收賬款出售sale or factoring of accounts receivable
或有負債contingent liability
銷貨退回與折讓sales returns and allowances
零售價格法retail method
現金折扣cash discount
特定履行法
其他業務利潤
公司債券bonds payable
銷售法sale method
應付票據notes payable
認股權stock rights
固定資產修理repairs and maintenance of fixed assets
有擔保債券mortgage bonds
銷售費用selling expenses
應付股利dividends payable
應收票據notes receivable
無形資產intangible assets
收款法collection method
所得稅income tax
流動負債current liabilities
生產法production method
計劃成本核算
廢棄和生置法retirement and replacement method
盤存法inventory method
流動資產current assets
購貨折扣purchases discounts
商譽goodwill
應收賬款accounts receivable
投資收益investment income
營業利潤operating income
預提費用
股本capital stock
公司債券償還redemption of bonds
壞賬bad debts
固定資產重估價revaluations of fixed assets
銀行存款cash in bank
固定資產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
公司債券發行corporate bond floatation
應付工資wages payable
實收資本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deferred charges
低值易耗品
當期經營觀點current operating concept of income
待攤費用
待核銷基建支出[舊]
待處理流動資產損失
待處理固定資產損失
存貨銷售的影響effects of inventory errors
折舊[舊]
折舊方法depreciation method
折舊率depreciation rate
支出payment
直線法straight-line
職工福利基金welfare fund
專項撥款【舊】
專利權patents
住房基金housing fund
重置成本法replacement costing
專項物資[舊]
專項資產【舊】
專有技術know-how
專營權franchises
資本公積capital reserves
資產負債表balance sheet
資金占用和資金來源[舊]
自然資源natural resources
存貨inventory
車間經費【舊】
償債基金sinking fund
長期應付款long-term payables
長期投資long-term investments
長期借款long-term loans
長期負債long-term liability of long-term debt
財務費用financing expenses
撥定留存收益appropriated retained earnings
標準成本法standard costing
變動成本法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
劃線更正法correction by drawing a straight ling
匯總原始憑證cumulative source document
會計憑證accounting documents
會計科目表chart of accounts
會計科目account title
紅字更正法correction by using red ink
會計核算形式bookkeeping procedures
過賬posting
會計分錄accounting entry
會計循環accounting cycle
會計賬簿Book of accounts
活頁式賬簿loose-leaf book
集合分配賬戶clearing accounts
計價對比賬戶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
簡單分錄simple entry
結算賬戶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inter-period allocation accounts
累計憑證multiple-record document
聯合賬簿compound book
明細分類賬簿subsidiary ledger
明細分類賬戶subsidiary account
盤存賬存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
實賬戶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
外來原始憑證source document from outside
現金日記賬cash journal
虛賬戶nominal accounts
序時賬簿book of chronological entry
一次憑證single-record document
銀行存款日記賬deposit journal
永續盤存制perpetual inventory system
原始憑證source document
暫記賬戶suspense accounts
增減記賬法increase-decrease bookkeeping
債權結算賬戶accounts for settlement of claim
債權債務結算賬戶accounts for settlement of claim and debt
債務結算賬戶accounts for settlement of debt
賬戶account
賬戶編號Account number
賬戶對應關系debit-credit relationship
賬項調整adjustment of account
專用記賬憑證special-purpose voucher
轉回分錄reversing entry
資金來源賬戶accounts of sources of funds
資產負債賬戶balance sheet accounts
轉賬憑證transfer voucher
資金運用賬戶accounts of applications of funds
自制原始憑證internal source document
總分類賬簿general ledger
總分類賬戶general account
附加賬戶adjunct accounts
付款憑證payment voucher
分類賬簿ledger
多欄式日記賬核算形式bookkeeping procedure using columnar
journal
對賬checking
對應賬戶corresponding accounts
定期清查Periodic checking method
定期盤存制periodic inventory system
訂本式賬簿bound book
調整賬戶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Secondary accounts
成本計算賬戶costing accounts
財產清查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off-balance sheet accounts
備抵賬戶provision accounts
備抵附加賬戶provision and adjunct accounts
備查賬簿memorandum
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