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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 利润总额 利益分配 profit distribution 应计费用 accrued expense 商标权 trademarks and trade names 全部履行法 净利润 net income 应付利润 profit payable 未分配利润 收益债券 income bonds 货币资金 利息资本化 capitalization of interests 公益金 工程物资 预付账款 advance to supplier 其他应收款 other receivables 现金 cash 预收账款 公司债券发行 corporate bond floatation 应付工资 wages payable 实收资本 paid-in capital 盈余公积 surplus reserves 管理费用 土地使用权 股利 dividend 应交税金 taxes payable 负商誉 negative goodwill 费用的确认 recognition of expense 短期投资 temporary investment 短期借款 short-term loans 递延资产 deferred charges 低值易耗品 当期经营观点 current operating concept of income 待摊费用 待核销基建支出[旧] 待处理流动资产损失 待处理固定资产损失 存货销售的影响 effects of inventory errors 折旧[旧] 折旧方法 depreciation method 折旧率 depreciation rate 支出 payment 直线法 straight-line 职工福利基金 welfare fund 专项拨款【旧】 专利权 patents 住房基金 housing fund 重置成本法 replacement costing 专项物资[旧] 专项资产【旧】 专有技术 know-how 专营权 franchises 资本公积 capital reserves 资产负债表 balance sheet 资金占用和资金来源[旧] 自然资源 natural resources 存货 inventory 车间经费【旧】 偿债基金 sinking fund 长期应付款 long-term payables 长期投资 long-term investments 长期借款 long-term loans 长期负债 long-term liability of long-term debt 财务费用 financing expenses 拨定留存收益 appropriated retained earnings 标准成本法 standard costing 变动成本法 variable costing 比例履行法 包装物 版权 copyrights 汇总原始凭证 cumulative source document 汇总记账凭证核算形式 bookkeeping procedure using summary vouchers 工作底稿 working paper 复式记账凭证 multiple account titles voucher 复式记账法 Double entry bookkeeping 复合分录 compound entry 划线更正法 correction by drawing a straight ling 汇总原始凭证 cumulative source document 会计凭证 accounting documents 会计科目表 chart of accounts 会计科目 account title 红字更正法 correction by using red ink 会计核算形式 bookkeeping procedures 过账 posting 会计分录 accounting entry 会计循环 accounting cycle 会计账簿 Book of accounts 活页式账簿 loose-leaf book 集合分配账户 clearing accounts 计价对比账户 matching accounts 记账方法 bookkeeping methods 记账规则 recording rules 记账凭证 voucher 记账凭证核算形式 Bookkeeping procedure using vouchers 记账凭证汇总表核算形式 bookkeeping procedure using categorized account summary 简单分录 simple entry 结算账户 settlement accounts 结账 closing account 结账分录 closing entry 借贷记账法 debit-credit bookkeeping 局部清查 partial check 卡片式账簿 card book 跨期摊提账户 inter-period allocation accounts 累计凭证 multiple-record document 联合账簿 compound book 明细分类账簿 subsidiary ledger 明细分类账户 subsidiary account 盘存账存 inventory accounts 平行登记 parallel recording 全面清查 complete check 日记总账 combined journal and ledger 日记总账核算形式 bookkeeping procedure using summarized journal 三式记账法 triple-entry bookkeeping 实账户 real accounts 试算表 trial balance 试算平衡 trial balancing 收付记账法 receipts-payment bookkeeping 收款凭证 receipt voucher 损益表账户 income statement accounts 通用记账凭证 general purpose voucher 通用日记账核算形式 bookkeeping procedure using general journal 外来原始凭证 source document from outside 现金日记账 cash journal 虚账户 nominal accounts 序时账簿 book of chronological entry 一次凭证 single-record document 银行存款日记账 deposit journal 永续盘存制 perpetual inventory system 原始凭证 source document 暂记账户 suspense accounts 增减记账法 increase-decrease bookkeeping 债权结算账户 accounts for settlement of claim 债权债务结算账户 accounts for settlement of claim and debt 债务结算账户 accounts for settlement of debt 账户 account 账户编号 Account number 账户对应关系 debit-credit relationship 账项调整 adjustment of account 专用记账凭证 special-purpose voucher 转回分录 reversing entry 资金来源账户 accounts of sources of funds 资产负债账户 balance sheet accounts 转账凭证 transfer voucher 资金运用账户 accounts of applications of funds 自制原始凭证 internal source document 总分类账簿 general ledger 总分类账户 general account 附加账户 adjunct accounts 付款凭证 payment voucher 分类账簿 ledger 多栏式日记账核算形式 bookkeeping procedure using columnar journal 对账 checking 对应账户 corresponding accounts 定期清查 Periodic checking method 定期盘存制 periodic inventory system 订本式账簿 bound book 调整账户 adjustment accounts 调整分录 adjusting journal entry 单式记账凭证 single account title voucher hEmortgages Interestratefixedmortgage Investment Szh Interest Rate Fixed Mortgage 会计专业词汇英语翻译p q Interest Rate Fixed Mortgage Interest Rate Fixed Mortgage sEmortgages Interestratefixedmortgage Investment Szh Interest Rate Fixed Mortgage 会计专业词汇英语翻译k Interest Rate Fixed Mortgage Interest Rate Fixed Mortgage |