■新譯通翻譯公司

政治風(fēng)險political risk
再開(kāi)票中心re-invoicing center
現代管理會(huì )計專(zhuān)門(mén)方法special methods of modern management accounting
現代管理會(huì )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(huì )計multinational working capital management
跨國經(jīng)營(yíng)企業(yè)業(yè)績(jì)評價(jià)multinational performance evaluation
經(jīng)濟風(fēng)險管理managing economic exposure
交易風(fēng)險管理managing transaction exposure
換算風(fēng)險管理managing translation exposure
國際投資決策會(huì )計foreign project appraisal
國際投資決策會(huì )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(wù)企業(yè)會(huì )計accounting of tourism and service
施工企業(yè)會(huì )計accounting of construction enterprises
民航運輸企業(yè)會(huì )計accounting of civil aviation transportation enterprises
企業(yè)會(huì )計business accounting
商品流通企業(yè)會(huì )計accounting of commercial enterprises
權責發(fā)生制原則accrual basis
農業(yè)會(huì )計accounting of agricultural enterprises
實(shí)現原則realization principle
歷史成本原則principle of historical cost
外商投資企業(yè)會(huì )計accounting of enterprises with foreign investment
通用報表all-purpose financial statements
鐵路運輸企業(yè)會(huì )計accounting of rail way transportation enterprises
所有者權益owners equity
所有者權益owners equity
實(shí)質(zhì)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(guān)性原則relevance
微觀(guān)會(huì )計micro-accounting
客觀(guān)性原則objectivity
可比性原則comparability
謹慎性原則prudence
金融企業(yè)會(huì )計accounting of financial institutions
交通運輸企業(yè)會(huì )計accounting of communication and transportation enterprises
建設單位會(huì )計accounting of construction units
記賬本位幣recording currency
計量屬性measurement attributes
及時(shí)性原則timeliness
貨幣計量monetary measurement
會(huì )計準則accounting standards
會(huì )計主體accounting entity
會(huì )計職業(yè)道德accounting professional ethics
會(huì )計職能functions of accounting
會(huì )計預測accounting forecasting
會(huì )計要素accounting elements
會(huì )計研究accounting research
會(huì )計學(xué)科體系accounting science system
會(huì )計學(xué)accounting
會(huì )計信息accounting information
會(huì )計任務(wù)targets of accounting activities
會(huì )計人員accounting personnel
會(huì )計確認accounting recognition
會(huì )計目標accounting objective
會(huì )計理論結構theoretical structure of accounting
會(huì )計理論accounting theory
會(huì )計控制accounting control
會(huì )計決策accounting decision making
會(huì )計監督accounting supervision
會(huì )計假設accounting assumption
會(huì )計記錄accounting records
會(huì )計計量accounting measurement
會(huì )計機構accounting department
會(huì )計環(huán)境accounting environment
會(huì )計核算financial accounting
會(huì )計管理體制system of accounting administration
會(huì )計分期accounting periods
會(huì )計對象accounting object
會(huì )計等式accounting equation
會(huì )計本質(zhì)nature of accounting
會(huì )計報表accounting statements
宏觀(guān)會(huì )計macro-accounting
會(huì )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(dòng)論management activities perspective
管理會(huì )計management accounting
管理工具論management tool perspective
股份制企業(yè)會(huì )計accounting of stock companies
公認會(huì )計原則generally accepted accounting principle, GAAP
公共會(huì )計public accounting
工業(yè)會(huì )計accounting of industrial enterprises
個(gè)別報表individual statements
高新技術(shù)企業(yè)會(huì )計accounting of high technology enterprises
負債liability
費用expense
反饋價(jià)值feedback value
對外經(jīng)濟合作企業(yè)會(huì )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(shù)論art perspective
房地產(chǎn)開(kāi)發(fā)企業(yè)會(huì )計accounting of real estate enterprises
郵電通信企業(yè)會(huì )計accounting of post and telecommunication enterprises
預測價(jià)值forecast value
真實(shí)與公允true and fair view
持續經(jīng)營(yíng)going concern
成本報表cost statement
財務(wù)會(huì )計原則financial accounting principles
財務(wù)會(huì )計概念框架financial accounting conceptual framework
財務(wù)會(huì )計financial accounting
政府及非營(yíng)利組織會(huì )計governmental and non-profit organization accounting
重要性原則materiality
專(zhuān)用報表special purpose financial statements
資產(chǎn)assets
資金funds
資金運動(dòng)funds movement
財務(wù)報告financial report
財務(wù)報表要素elements of financial statements
財務(wù)報表financial statements
幣值穩定假設constant-dollar assumption
保險企業(yè)會(huì )計accounting of insurance companies
收入的確認recognition of revenue
公司債券發(fā)行價(jià)格corporate bond issuing price
固定資產(chǎn)折舊depreciation of fixed assets
可轉換債券convertible bonds
公司債券利息攤銷(xiāo)
加速折舊法accelerated depreciation methods
營(yíng)業(yè)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(wú)擔保債券debenture bonds
后進(jìn)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(jìn)先出去first-in, first-out縮寫(xiě)FIFO
在發(fā)建工程constructions in process
固定資產(chǎn)更換與改良improvements and replacements of fixed assets
實(shí)地盤(pán)存制periodic inventory system
收益總括觀(guān)點(diǎn)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(yè)務(wù)利潤
固定資產(chǎn)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(xiāo)貨退回與折讓sales returns and allowances
零售價(jià)格法retail method
現金折扣cash discount
特定履行法
其他業(yè)務(wù)利潤
公司債券bonds payable
銷(xiāo)售法sale method
應付票據notes payable
認股權stock rights
固定資產(chǎn)修理repairs and maintenance of fixed assets
有擔保債券mortgage bonds
銷(xiāo)售費用selling expenses
應付股利dividends payable
應收票據notes receivable
無(wú)形資產(chǎn)intangible assets
收款法collection method
所得稅income tax
流動(dòng)負債current liabilities
生產(chǎn)法production method
計劃成本核算
廢棄和生置法retirement and replacement method
盤(pán)存法inventory method
流動(dòng)資產(chǎn)current assets
購貨折扣purchases discounts
商譽(yù)goodwill
應收賬款accounts receivable
投資收益investment income
營(yíng)業(yè)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(chǎn)重估價(jià)revaluations of fixed assets
銀行存款cash in bank
固定資產(chǎn)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(fā)行corporate bond floatation
應付工資wages payable
實(shí)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(yù)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(chǎn)deferred charges
低值易耗品
當期經(jīng)營(yíng)觀(guān)點(diǎn)current operating concept of income
待攤費用
待核銷(xiāo)基建支出[舊]
待處理流動(dòng)資產(chǎn)損失
待處理固定資產(chǎn)損失
存貨銷(xiāo)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(xiàn)法straight-line
職工福利基金welfare fund
專(zhuān)項撥款【舊】
專(zhuān)利權patents
住房基金housing fund
重置成本法replacement costing
專(zhuān)項物資[舊]
專(zhuān)項資產(chǎn)【舊】
專(zhuān)有技術(shù)know-how
專(zhuān)營(yíng)權franchises
資本公積capital reserves
資產(chǎn)負債表balance sheet
資金占用和資金來(lái)源[舊]
自然資源natural resources
存貨inventory
車(chē)間經(jīng)費【舊】
償債基金sinking fund
長(cháng)期應付款long-term payables
長(cháng)期投資long-term investments
長(cháng)期借款long-term loans
長(cháng)期負債long-term liability of long-term debt
財務(wù)費用financing expenses
撥定留存收益appropriated retained earnings
標準成本法standard costing
變動(dòng)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(xiàn)更正法correction by drawing a straight ling
匯總原始憑證cumulative source document
會(huì )計憑證accounting documents
會(huì )計科目表chart of accounts
會(huì )計科目account title
紅字更正法correction by using red ink
會(huì )計核算形式bookkeeping procedures
過(guò)賬posting
會(huì )計分錄accounting entry
會(huì )計循環(huán)accounting cycle
會(huì )計賬簿Book of accounts
活頁(yè)式賬簿loose-leaf book
集合分配賬戶(hù)clearing accounts
計價(jià)對比賬戶(hù)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(jiǎn)單分錄simple entry
結算賬戶(hù)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(hù)inter-period allocation accounts
累計憑證multiple-record document
聯(lián)合賬簿compound book
明細分類(lèi)賬簿subsidiary ledger
明細分類(lèi)賬戶(hù)subsidiary account
盤(pán)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(shí)賬戶(hù)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(hù)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(lái)原始憑證source document from outside
現金日記賬cash journal
虛賬戶(hù)nominal accounts
序時(shí)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(pán)存制perpetual inventory system
原始憑證source document
暫記賬戶(hù)suspense accounts
增減記賬法increase-decrease bookkeeping
債權結算賬戶(hù)accounts for settlement of claim
債權債務(wù)結算賬戶(hù)accounts for settlement of claim and debt
債務(wù)結算賬戶(hù)accounts for settlement of debt
賬戶(hù)account
賬戶(hù)編號Account number
賬戶(hù)對應關(guān)系debit-credit relationship
賬項調整adjustment of account
專(zhuān)用記賬憑證special-purpose voucher
轉回分錄reversing entry
資金來(lái)源賬戶(hù)accounts of sources of funds
資產(chǎn)負債賬戶(hù)balance sheet accounts
轉賬憑證transfer voucher
資金運用賬戶(hù)accounts of applications of funds
自制原始憑證internal source document
總分類(lèi)賬簿general ledger
總分類(lèi)賬戶(hù)general account
附加賬戶(hù)adjunct accounts
付款憑證payment voucher
分類(lèi)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(hù)corresponding accounts
定期清查Periodic checking method
定期盤(pán)存制periodic inventory system
訂本式賬簿bound book
調整賬戶(hù)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(hù)Secondary accounts
成本計算賬戶(hù)costing accounts
財產(chǎn)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(hù)off-balance sheet accounts
備抵賬戶(hù)provision accounts
備抵附加賬戶(hù)provision and adjunct accounts
備查賬簿memorandum

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