FISH應該是壹個什麽呢。FISH本意是魚的意思，但這裏肯定不是，我覺得是壹個縮寫。
我繼續查下，等更新！
順便給妳壹些會計專業詞匯中英對照
政治風險 political risk
再開票中心 re-invoicing center V&W @ ?0_ i F-[
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';n ? s d c _ w
提前與延期支付 Leads and Lags | G.| ` g |1U q
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:b T a.f #r3u
跨國經營企業業績評價 multinational performance evaluation@ F-F F p7Y W+K
經濟風險管理 managing economic exposure !I w V+I b8y y*D Z%`
交易風險管理 managing transaction exposure
換算風險管理 managing translation exposure F(n u i w8g T A
國際投資決策會計 foreign project appraisal%{6[+A U1U
國際投資決策會計 foreign project appraisal%I6n { N d;C i'K3D U
國際存貨管理 international inventory management Q9d Z7O3C*z t n1@"b `
股利轉移 dividend remittances
公司內部貸款 inter-company loans
凍結資金轉移 repatriating blocked funds0B G&n.E {&f%W
凍結資金保值 maintaining the value of blocked funds
調整後的凈現值 adjusted net present value
配比原則 matching G+R;$b f G D3n
旅遊、飲食服務企業會計 accounting of tourism and service
施工企業會計 accounting of construction enterprises W1P)R U+W:? P
民航運輸企業會計 accounting of civil aviation transportation enterprises M v"J G W!~ [2Z
企業會計 business accounting!V7b*V+M t#a,P P T2V
商品流通企業會計 accounting of commercial enterprises
權責發生制原則 accrual basis
農業會計 accounting of agricultural enterprises
實現原則 realization principle
歷史成本原則 principle of historical cost h j z N/J3` L!
外商投資企業會計 accounting of enterprises with foreign investment
通用報表 all-purpose financial statements g N,M$p R f6M2G
鐵路運輸企業會計 accounting of rail way transportation enterprises
所有者權益 owners equity
w4n8u-u F9z;D 所有者權益 owners equity+E+Q9v;g t y i(Y
實質量於形式 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;S X o N t X y
微觀會計 micro-accounting u6n"~ C O O%Y Z+a z&A
客觀性原則 objectivity;N )[ y+i
可比性原則 comparability
謹慎性原則 prudence
金融企業會計 accounting of financial institutions ] | f L { Y p
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 y J&X-o ] u
計量屬性 measurement attributes U P+^&h v w*B)t
及時性原則 timeliness
貨幣計量 monetary measurement P 4a9^3f l
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 q T b M%N j E
會計預測 accounting forecasting
會計要素 accounting elements K-f ?iK&s f }%z
會計研究 accounting research
會計學科體系 accounting science system k P*U;I5T | t L G,U
會計學 accounting
會計信息 accounting information
會計任務 targets of accounting activities-m }5?)Q w(P V(B
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#T6U E1_ b o'r
會計理論 accounting theory
會計控制 accounting control n4z @0c Y4^ c
會計決策 accounting decision making
會計監督 accounting supervision n Z#N!} P9y W U7d
會計假設 accounting assumption @6e#e w R R7Q&~
會計記錄 accounting records
會計計量 accounting measurement I ` F N A g
會計機構 accounting department
會計環境 accounting environment;}"V5 o H$v(u n G
會計核算 financial accounting/p M N |-z
會計管理體制 system of accounting administration
會計分期 accounting periods
會計對象 accounting object R u2V x v v
會計等式 accounting equation
會計本質 nature of accounting
會計報表 accounting statements
宏觀會計 macro-accounting
會計 accounting
匯總報表 combination statements j2Z N c0l m Q?
劃分資本性支出與收益性支出原則 distinguishment between capital expenditure and revenue expenditure ] ["a4B$v I!@.w1B
合並報表 consolidated financial statements
管理活動論 management activities perspective
管理會計 management accounting y4m9Z)W ^ u N5N$d g0K
管理工具論 management tool perspective'I L j6^ q4W m!F M
股份制企業會計 accounting of stock companies
公認會計原則 generally accepted accounting principle, GAAP l n E U9O
公***會計 public accounting
工業會計 accounting of industrial enterprises
個別報表 individual statements
高新技術企業會計 accounting of high technology enterprises
負債 liability:n B'? b E q g%J C w9E q
費用 expense
反饋價值 feedback value
對外經濟合作企業會計 accounting of foreign economic cooperation enter prises
對外報表 external statements5H5^7{ u J U i
對內報表 internal statements
壹致性原則 consistency:Z#Y"f4X!n R/{(B
藝術論 art perspective
房地產開發企業會計 accounting of real estate enterprises
郵電通信企業會計 accounting of post and telecommunication enterprises
預測價值 forecast value'A'`$T _9O S)B,c
真實與公允 true and fair view _ X&w7h9i | T&D3m S
持續經營 going concern
成本報表 cost statement5q7f"v z.x5Y
財務會計原則 financial accounting principles B r z k a x1O ^;8X'p e e
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 accounting1e y(p/a9Y s2Z4d3}
重要性原則 materiality S x t] }!] q
專用報表 special purpose financial statements
資產 assets
資金 funds6hw.U j0c C F2p f1EG
資金運動 funds movement
財務報告 financial report6x'x9z0w ~9@ B
財務報表要素 elements of financial statements){ n*N n B _ S
財務報表 financial statements L1p P { P f
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 y3p,t(j B7c+E1i-o { |
可轉換債券 convertible bonds
公司債券利息攤銷,F l!t*K&R A V n
加速折舊法 accelerated depreciation methods v(` Y q P z
營業外收支凈額 c0i L ]1k k"_4`
公司債券利率 interest rate on debenture4D P u)y#C
應收賬款出借 assignment of accounts receivable T U w!x Z/?
無擔保債券 debenture bonds'P'k f J J
後進先出法 last-in, first-out, LIFO
其他貨幣資金
應付票據貼現 discount on notes payable Y Z KN5E;v G/S
先進先出去 first-in, first-out縮寫FIFO
在發建工程 constructions in process B2e H7];c { @s
固定資產更換與改良 improvements and replacements of fixed assets
實地盤存制 periodic inventory system0z#r W X/N
收益總括觀點 all-inclusive concept of income
損益表法 O)Z j e-u e^ P0D2C
可變現凈值法 net realizable value X)G a+b h-} i g7j
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(Q D#s"q c7q F D
現金折扣 cash discount @ Y N _ S ^8]z
特定履行法)n n H"S1~ R d2F
其他業務利潤)y H C Z `o!W
公司債券 bonds payable
銷售法 sale method
應付票據 notes payable
認股權 stock rights6+W/H%U h V l G
固定資產修理 repairs and maintenance of fixed assets l+v-x K 6\%|
有擔保債券 mortgage bonds
銷售費用 selling expenses f:W J5F j e r
應付股利 dividends payable J ] p%U8W t XF s u*b
應收票據 notes receivable t7d/q z+T I s6J H. g
無形資產 intangible assets
收款法 collection method
所得稅 income tax
流動負債 current liabilities a7H [" [ D
生產法 production method
計劃成本核算 j2j } v*e d x e'P A
廢棄和生置法 retirement and replacement method
盤存法 inventory method w y m$t4X C-Q d0h
流動資產 current assets
購貨折扣 purchases discounts;?.M J Q*|8^;i4v
商譽 goodwill
應收賬款 accounts receivable!| I M;Y u u*P
投資收益 investment income
營業利潤 operating income7} M9M)| L4h R }2I3s {
預提費用
股本 capital stockM J6[7x c7J Z o
公司債券償還 redemption of bonds9f a g x'm-A/m h*q
壞賬 bad debts
固定資產重估價 revaluations of fixed assets
銀行存款 cash in bank
固定資產 fixed assets
利潤總額# C9r U U k H
利益分配 profit distribution
應計費用 accrued expense
商標權 trademarks and trade names b&f Z e A ^ [ Y
全部履行法
凈利潤 net income H n ~ X I ^.h
應付利潤 profit payablec1n!u N U1G
未分配利潤2_3Z,Z M'~ x
收益債券 income bonds
*? x,Y6
利息資本化 capitalization of interests
預付賬款 advance to supplier
其他應收款 other receivables1i*@ ] d n i u$d2F$e+z
現金 cash
A&k3L F
公司債券發行 corporate bond floatation*f `%B!v R)c |;N
應付工資 wages payable
實收資本 paid-in capital ? Z j e @ W
盈余公積 surplus reserves3l F#p'?&J q#@ h
管理費用 ^&| l S4C"G
土地使用權)H D)b:i W7k-T
股利 dividend
應交稅金 taxes payable
負商譽 negative goodwill)H F U5O O C ?$] U
費用的確認 recognition of expense
短期投資 temporary investment
短期借款 short-term loans w0B ?1K.} x h
遞延資產 deferred charges c T d#.o
低值易耗品4t8e ]1c t(E ^ H)w
當期經營觀點 current operating concept of income
待攤費用)O ,B o m `%n
待核銷基建支出[舊] H Kh&o d K g%g8u;j
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 g$Y Q#{ {"Z v.?
折舊[舊] I _6C j.j.k u(h
折舊方法 depreciation method
折舊率 depreciation rate
支出 payment
直線法 straight-line6_ Z D e[6{#H8h"L d)~
職工福利基金 welfare fund
專項撥款舊0g K n5` ]7k6K
專利權 patents3r P w `:@7d0L @
住房基金 housing fund
重置成本法 replacement costing+o*J z;w-R M
專項物資[舊]
專項資產舊
專有技術 know-how j9E S o)_ F V {
專營權 franchises)A ] | G M g I i a
資本公積 capital reserves
資產負債表 balance sheet Km3] {-h3q
資金占用和資金來源[舊] h"S s S R q
自然資源 natural resources
存貨 inventory
y j C;L C%H
償債基金 sinking fund a V B H P
長期應付款 long-term payables L+a/P(Q g y
長期投資 long-term investments
長期借款 long-term loans
長期負債 long-term liability of long-term debt
財務費用 financing expenses
撥定留存收益 appropriated retained earnings p.h-b Z*_ | n W
標準成本法 standard costing
變動成本法 variable costing$s&v-x Q P ] F5~
比例履行法 A h S2b Y"O q
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 R l#~ _ ~7y N J
工作底稿 working paper P0R7t'E I n9a"P T
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 document． H(a X!u2pY'k&@.g
會計科目表 chart of accounts
會計科目 account title
紅字更正法 correction by using red ink4L @,w%^ g H
會計核算形式 bookkeeping procedures
過賬 posting q7[ q `'P;W
會計分錄 accounting entry Y9p"e o6|2s
會計循環 accounting cycle
會計賬簿 Book of accounts
活頁式賬簿 loose-leaf book-v ? [6oy*b
集合分配賬戶 clearing accounts/e h B j1e V G
計價對比賬戶 matching accounts a T4n;u W/y S
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 h Y1h a A q }
簡單分錄 simple entry
結算賬戶 settlement accounts7^ ?1e S.~4E E b-d
結賬 closing account v)U,Q( Y2r @ G$U+W
結賬分錄 closing entry
借貸記賬法 debit-credit bookkeeping
局部清查 partial check
卡片式賬簿 card book
跨期攤提賬戶 inter-period allocation accounts
累計憑證 multiple-record document．聯合賬簿 compound book u$w0] z U.Z7@ P |
明細分類賬簿 subsidiary ledger
明細分類賬戶 subsidiary account
盤存賬存 inventory accounts%f-u r,U/U m3i Q7k
平行登記 parallel recording R e Y c { t O m
全面清查 complete check$o ~9E1i E ? @ ^)p
日記總賬 combined journal and ledger$^0j J D v n a w `
日記總賬核算形式 bookkeeping procedure using summarized journal
三式記賬法 triple-entry bookkeeping A u"Y @ f"S6`3t ]
實賬戶 real accounts3r | *A&O*Z w1l.T { K
試算表 trial balance*v u Y!t.B n+B w X
試算平衡 trial balancing e s ~ a&|X
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 u r I.u } C/c
外來原始憑證 source document．nbspfrom outside
現金日記賬 cash journal+z:}/r ]%w6z1f!~
虛賬戶 nominal accounts
序時賬簿 book of chronological entry n Q5k I'E f3 h
壹次憑證 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 r K2g e s6]
增減記賬法 increase-decrease bookkeeping
債權結算賬戶 accounts for settlement of claim M v L U3p s } O'B:G
債權債務結算賬戶 accounts for settlement of claim and debt5C4H-z5[ b x)J& Z {
債務結算賬戶 accounts for settlement of debt V n G O6d n$o.Q1y
賬戶 account;p6L m s M ^;@
賬戶編號 Account number s Y K G 4` m%]
賬戶對應關系 debit-credit relationship4y#a b/C%y j s
賬項調整 adjustment of account G"c G8a c9? C f
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 accounts1_%Q J4V d0x3w
轉賬憑證 transfer voucher W K V H9i r O
資金運用賬戶 accounts of applications of funds/{ q [3F*E ` x h)h
自制原始憑證 internal source document．總分類賬簿 general ledger
D5K xS i"h.r 總分類賬戶 general account L d2G&?-I k0T:N _ t
附加賬戶 adjunct accounts k W [ ` @6|3` r I-v {5r
付款憑證 payment voucher
分類賬簿 ledger T7f&v f T4g ~
多欄式日記賬核算形式 bookkeeping procedure using columnar journal,X l n k/P(E M(D j F!Z
對賬 checking C"K*w Y._ w H V
對應賬戶 corresponding accounts
定期清查 Periodic checking method o"j Z"N b5W(`
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 entry3Q5G ^ i C {,d
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 |'E8x#g"m ` L M
財產清查 physical inventory
簿記 bookkeeping"@ t q ` t:^
不定期清查 non-periodic checking method F3m L x a(A1i H
補充登記法 correction by extra recording
表外賬戶 off-balance sheet accounts
備抵賬戶 provision accounts Z)J ])r S t h S
備抵附加賬戶 provision and adjunct accounts5Z S B c#c&L!t p
備查賬簿 memorandum/^ {1t4e