会计英语1-14章术语翻译(仅供参考,不足之处望批评指正)

会计英语1-14章术语翻译(仅供参考,不足之处望批评指正) Chapter 1 Accounting会计 Accounting equation会计等式 Assets资产 Auditors审计师 Balance sheet资产负债 表 关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf Bookkeeping记账 Business entity assumption会计主体原则 Common stock普通股 Corporation公司 Cost principle成本原则 Equity权益 Ethics伦理 Events事项 Expanded accounting equation扩展的会计等式 Expenses费用 External transactions外部交易 External users外部信息使用者 Financial accounting财务会计 FASB美国财务会计准则委员会 Full disclosure principle充分披露原则 GAAP公认会计原则 Going-concern assumption持续经营原则 Income statement损益表 Internal transactions内部交易 Internal users内部信息使用者 IASB国际会计准则理事会 Liabilities负债 Managerial accounting管理会计 Matching principle配比原则 Monetary unit assumption货币单位原则 Net income净收益 Net loss净损失 Owner ,Capital所有者名下的资本 Owner investment所有者投资 Owner withdrawals所有者提取 Partnership合伙企业 Proprietorship独资企业 Recordkeeping记账 Revenue recognition principle收入确认原则 Revenues收入 Sarbanes –Oxley Act《萨班斯—奥克斯利法案》 SEC证劵交易委员会 Shareholders股东 Shares股份 Sole proprietorship个人独资企业 Statement of cash flows现金流量表 Statement of owner’s equity所有者权益表 Stock股票 Stockholders股东 Time period assumption会计分期原则 Withdrawals提取 Chapter 2 Account账户 Account balance账户余额 Balance column account三栏式账户 Chart of accounts会计科目表 Compound journal entry复合日记账分录 Credit贷方 Creditors债权人 Debit借方 Debtors债务人 Double-entry accounting复式记账法 General journal普通日记账 General ledger总分类账 Journal日记账 Journalizing 登记日记账 Ledger分类账 Posting过账 (PR) column过账索引栏 Source documents原始凭证 T-account T型账户 Trial balance试算平衡表 Unearned revenue预收收入 Chapter 3 Accounting period会计期间 Accrual basis accounting权责发生制会计 Accrued expenses应计费用 Accrued revenues应计收入 Adjusted trial balance调整后试算平衡表 Adjusting entry调整分录 Annual financial statements年度财务报表 Book value账面价值 Cash basis accounting收付实现制会计 Contra account备抵账户 Depreciation折旧 Fiscal year会计年度 Interim financial statements中期财务报表 Matching principle配比原则 Natural business year自然营业年度 Plant assets固定资产 Prepaid expenses预付费用 Straight-line depreciation method直线折旧法 Time period assumption会计分期原则 Unadjusted trial balance调整前的试算平衡表 Unearned revenues 预收收入 Chapter 4 Accounting cycle会计循环 Classified balance sheet分类资产负债表 Closing entries结账分录 Closing process结账过程 Current assets流动资产 Current liabilities流动负债 Income summary损益汇总账户 Intangible assets无形资产 Long-term investments长期投资 Long-term liabilities长期负债 Operating cycle营业周期 Permanent accounts永久性账户 Post-closing trial balance结账后试算平衡表 Pro forma financial statements预测财务报表 Temporary accounts临时性账户 Unclassified balance sheet未分类资产负债表 Working papers工作底稿 Work sheet工作底表 Chapter 5 Cash discount现金折扣 Cost of goods sold商品销售成本 Credit memorandum贷记通知单 Credit period 信用期 Credit terms信用条件 Debit memorandum借记通知单 Discount period折扣期 EOM月末 FOB交货点 General and administrative expenses一般及行政管理费用 Gross margin毛利 Gross profit毛利 Inventory存货 List price价目表价格 Merchandise 商品 Merchandise inventory库存商品 Merchandiser商业企业 Multiple-step income statement多步式损益表 Periodic inventory system定期盘存制 Perpetual inventory system永续盘存制 Purchase discount购货折扣 Retailer零售商 Sales discount销售折扣 Selling expenses销售费用 Shrinkage损耗 Single-step income statement单步式损益表 Supplementary records辅助记录 Trade discount商业折扣 Wholesaler批发商 Chapter 6 Average cost平均成本 Conservatism constraint稳健性原则 Consignee 收货人 Consignor发货人 Consistency concept一致性原则 FIFO先进先出法 Interim statements中期 报告 软件系统测试报告下载sgs报告如何下载关于路面塌陷情况报告535n,sgs报告怎么下载竣工报告下载 LIFO后进先出法 LCM成本与市价孰低法 Net realizable value可变现净值 Specific identification个别认定法 Weighted average加权平均法 Chapter 7 Accounts payable ledger应付账款分类账 Accounts receivable ledger应收账款分类账 Cash disbursements journal现金支出日记账 Cash receipts journal现金收入日记账 Check register支票登记薄 Columnar journal多栏式日记账 Compatibility principle适应性原则 Controlling account统驭账户 Control principle控制原则 Cost-benefit principle成本—收益原则 Flexibility principle灵活性原则 General journal普通日记账 Internal controls内部控制 Purchases journal购货日记账 Relevance principle相关性原则 Sales journal销售日记账 Schedule of accounts payable应付账款明细表 Schedule of accounts receivable应收账款明细表 Special journal特种日记账 Subsidiary ledger明细分类账 Chapter 8 Bank reconciliation银行存款余额调节表 Bank statement银行对账单 Canceled checks注销支票 Cash 现金 Cash equivalents现金等价物 Cash over and short现金溢缺 Check支票 Deposit ticket存款单 Deposits in transit在途存款 EFT电子资金转账 Internal control system内部控制 制度 关于办公室下班关闭电源制度矿山事故隐患举报和奖励制度制度下载人事管理制度doc盘点制度下载 Liquid assets流动资产 Liquidity偿债能力 Outstanding checks未兑现支票 Petty cash备用金 Principles of internal control内部控制原则 萨班斯—奥克斯利法案》 Sarbanes-Oxley Act《 Signature card印鉴卡 Voucher 凭单 Voucher system凭单制 Chapter 9 Accounts receivable应收账款 Aging of accounts receivable应收账款账龄分析 Allowance for Doubtful Accounts呆帐准备金 Allowance method备抵法 Bad debts坏账 Direct write-off method直接核销法 Interest 利息 Maker of the note出票人 Matching principle配比原则 Materiality constraint重要性约束 Maturity date of a note票据到期日 Payee of the note票据收款人 Principal of a note票据的本金 Promissory note票据 Realizable value可变现价值 Chapter 10 Accelerated depreciation method加速折旧法 Amortization摊销 Asset book value资产账面价值 Betterments改良工程投资 Capital expenditures资本支出 Change in an accounting estimate会计估计变更 Copyright版权 Cost成本 Declining-balance method余额递减法 耗 Depletion折 Depreciation折旧 Extraordinary repairs非常修理 Franchises特许权 Goodwill商誉 Impairment减损 Inadequacy生产能力不足 Indefinite life不确定使用年限 Intangible assets无形资产 Land improvements土地改良物 Lease租约 Leasehold租赁权 Leasehold improvements租赁资产改良 Lessee承租人 Lessor 出租人 Licenses特许权 Limited life有限使用年限 MACRS修正后的加速成本回收制度 Natural resources自然资源 Obsolescence陈旧，过时 Ordinary repairs日常维修 Patent专利权 Plant asset age固定资产寿命 Plant assets固定资产 Plant asset useful life固定资产使用年限 Revenue expenditures收益性支出 Salvage value残值 Straight-line depreciation直线折旧法 Trademark or trade (brand) name商标或品牌 Units-of-production depreciation工作量法 Useful life使用年限 Chapter 11 Contingent liability或有负债 Current liabilities流动负债 Current portion of long-term debt一年内到期的长期负债 Employee benefits员工福利 Estimated liability估计负债 (FICA)Taxes联邦社会保险税 FUTA联邦失业税 Gross pay薪资总额 Known liabilities已知负债 Long-term liabilities长期负债 Merit rating考绩 Net pay薪资净额 Payroll deductions薪资扣款 Short-term note payable短期应付票据 SUTA州失业救济税 Warranty保修 Chapter 12 Bond 债券 Bond certificate债券证书 Bond indenture债券契约 Carrying (book) value of bonds债券账面价值 Discount on bonds payable应付债券折旧 Installment note分期付款期票 Market rate市场利率 Mortgage抵押权 Pension plan养老金计划 Premium on bonds债券溢价 Par value of a bond债券面值 Straight-line bond amortization债券利息直线摊销法 Chapter 13 (AFS) securities可供出售证劵 Comprehensive income综合收益 Consolidated financial statements合并财务报表 Equity method权益法 Equity securities with controlling influence具有控制权的权益类证劵 Equity securities with significant influence具有重大影响力的权益类证劵 (HTM) securities持有至到期证劵 Long-term investments长期投资 Parent母公司 Short-term investments短期投资 Subsidiary子公司 Trading securities交易性证劵 Unrealized gain (loss)未实现收益(损失) Chapter 14 Appropriated retained earnings拨定留存收益 Authorized stock核定股本 Call price赎回价格 Callable preferred stock可赎回优先股 Capital stock股本 Changes in accounting estimates会计估计变更 Common stock普通股 Convertible preferred stock可转换优先股 Corporation股份制公司 Cumulative preferred stock累积优先股 Date of declaration股利宣告日 Date of payment股利发放日 Date of record股权登记日 Discount on stock股票折旧 Dividend in arrears积欠股利 Financial leverage财务杠杆 Large stock dividend大额股票股利 Liquidating cash dividend清算性现金股利 Market value per share每股市价 Minimum legal capital最低法定资本 Noncumulative preferred stock非累积优先股 Nonparticipating preferred stock非参与式股票 No-par value stock无面值股票 Organization expenses组建费 Paid-in capital实收资本 Paid-in capital in excess of par value资本溢价 Participating preferred stock参与式股票 Par value面值 Par value stock有面值股票 Preemptive right优先认股权 Preferred stock优先股 Premium on stock股票溢价 Prior period adjustments前期损益调整 Proxy授权委托书 Restricted retained earnings限定用途留存收益 Retained earnings 留存收益 Retained earnings deficit留存收益赤字 Reverse stock split并股 Small stock dividend小额股票股利 Stated value stock设定价值股票 Statement of stockholders’ equity股东权益表 Stock dividend股票股利 Stock options股票期权 Stock split股票分割 Stockholders’ equity股东权益 Treasury stock库藏股