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會計專業英語翻譯,急~~

微觀經濟學和FISH - 本量利分析

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

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