■新譯通翻譯公司

政治風(fēng)險(xiǎn)political risk
再開(kāi)票中心re-invoicing center
現(xiàn)代管理會(huì)計(jì)專門方法special methods of modern management accounting
現(xiàn)代管理會(huì)計(jì)modern management accounting
提前與延期支付Leads and Lags
特許權(quán)使用管理費(fèi)fees and royalties
跨國(guó)資本成本的計(jì)算the cost of capital for foreign investments
跨國(guó)運(yùn)轉(zhuǎn)資本會(huì)計(jì)multinational working capital management
跨國(guó)經(jīng)營(yíng)企業(yè)業(yè)績(jī)?cè)u(píng)價(jià)multinational performance evaluation
經(jīng)濟(jì)風(fēng)險(xiǎn)管理managing economic exposure
交易風(fēng)險(xiǎn)管理managing transaction exposure
換算風(fēng)險(xiǎn)管理managing translation exposure
國(guó)際投資決策會(huì)計(jì)foreign project appraisal
國(guó)際投資決策會(huì)計(jì)foreign project appraisal
國(guó)際存貨管理international inventory management
股利轉(zhuǎn)移dividend remittances
公司內(nèi)部貸款inter-company loans
凍結(jié)資金轉(zhuǎn)移repatriating blocked funds
凍結(jié)資金保值maintaining the value of blocked funds
調(diào)整后的凈現(xiàn)值adjusted net present value
配比原則matching
旅游、飲食服務(wù)企業(yè)會(huì)計(jì)accounting of tourism and service
施工企業(yè)會(huì)計(jì)accounting of construction enterprises
民航運(yùn)輸企業(yè)會(huì)計(jì)accounting of civil aviation transportation enterprises
企業(yè)會(huì)計(jì)business accounting
商品流通企業(yè)會(huì)計(jì)accounting of commercial enterprises
權(quán)責(zé)發(fā)生制原則accrual basis
農(nóng)業(yè)會(huì)計(jì)accounting of agricultural enterprises
實(shí)現(xiàn)原則realization principle
歷史成本原則principle of historical cost
外商投資企業(yè)會(huì)計(jì)accounting of enterprises with foreign investment
通用報(bào)表all-purpose financial statements
鐵路運(yùn)輸企業(yè)會(huì)計(jì)accounting of rail way transportation enterprises
所有者權(quán)益owners equity
所有者權(quán)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(tǒng)論information system perspective
相關(guān)性原則relevance
微觀會(huì)計(jì)micro-accounting
客觀性原則objectivity
可比性原則comparability
謹(jǐn)慎性原則prudence
金融企業(yè)會(huì)計(jì)accounting of financial institutions
交通運(yùn)輸企業(yè)會(huì)計(jì)accounting of communication and transportation enterprises
建設(shè)單位會(huì)計(jì)accounting of construction units
記賬本位幣recording currency
計(jì)量屬性measurement attributes
及時(shí)性原則timeliness
貨幣計(jì)量monetary measurement
會(huì)計(jì)準(zhǔn)則accounting standards
會(huì)計(jì)主體accounting entity
會(huì)計(jì)職業(yè)道德accounting professional ethics
會(huì)計(jì)職能functions of accounting
會(huì)計(jì)預(yù)測(cè)accounting forecasting
會(huì)計(jì)要素accounting elements
會(huì)計(jì)研究accounting research
會(huì)計(jì)學(xué)科體系accounting science system
會(huì)計(jì)學(xué)accounting
會(huì)計(jì)信息accounting information
會(huì)計(jì)任務(wù)targets of accounting activities
會(huì)計(jì)人員accounting personnel
會(huì)計(jì)確認(rèn)accounting recognition
會(huì)計(jì)目標(biāo)accounting objective
會(huì)計(jì)理論結(jié)構(gòu)theoretical structure of accounting
會(huì)計(jì)理論accounting theory
會(huì)計(jì)控制accounting control
會(huì)計(jì)決策accounting decision making
會(huì)計(jì)監(jiān)督accounting supervision
會(huì)計(jì)假設(shè)accounting assumption
會(huì)計(jì)記錄accounting records
會(huì)計(jì)計(jì)量accounting measurement
會(huì)計(jì)機(jī)構(gòu)accounting department
會(huì)計(jì)環(huán)境accounting environment
會(huì)計(jì)核算financial accounting
會(huì)計(jì)管理體制system of accounting administration
會(huì)計(jì)分期accounting periods
會(huì)計(jì)對(duì)象accounting object
會(huì)計(jì)等式accounting equation
會(huì)計(jì)本質(zhì)nature of accounting
會(huì)計(jì)報(bào)表accounting statements
宏觀會(huì)計(jì)macro-accounting
會(huì)計(jì)accounting
匯總報(bào)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(bào)表consolidated financial statements
管理活動(dòng)論management activities perspective
管理會(huì)計(jì)management accounting
管理工具論management tool perspective
股份制企業(yè)會(huì)計(jì)accounting of stock companies
公認(rèn)會(huì)計(jì)原則generally accepted accounting principle, GAAP
公共會(huì)計(jì)public accounting
工業(yè)會(huì)計(jì)accounting of industrial enterprises
個(gè)別報(bào)表individual statements
高新技術(shù)企業(yè)會(huì)計(jì)accounting of high technology enterprises
負(fù)債liability
費(fèi)用expense
反饋價(jià)值feedback value
對(duì)外經(jīng)濟(jì)合作企業(yè)會(huì)計(jì)accounting of foreign economic cooperation enter prises
對(duì)外報(bào)表external statements
對(duì)內(nèi)報(bào)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(jì)accounting of real estate enterprises
郵電通信企業(yè)會(huì)計(jì)accounting of post and telecommunication enterprises
預(yù)測(cè)價(jià)值forecast value
真實(shí)與公允true and fair view
持續(xù)經(jīng)營(yíng)going concern
成本報(bào)表cost statement
財(cái)務(wù)會(huì)計(jì)原則financial accounting principles
財(cái)務(wù)會(huì)計(jì)概念框架financial accounting conceptual framework
財(cái)務(wù)會(huì)計(jì)financial accounting
政府及非營(yíng)利組織會(huì)計(jì)governmental and non-profit organization accounting
重要性原則materiality
專用報(bào)表special purpose financial statements
資產(chǎn)assets
資金funds
資金運(yùn)動(dòng)funds movement
財(cái)務(wù)報(bào)告financial report
財(cái)務(wù)報(bào)表要素elements of financial statements
財(cái)務(wù)報(bào)表financial statements
幣值穩(wěn)定假設(shè)constant-dollar assumption
保險(xiǎn)企業(yè)會(huì)計(jì)accounting of insurance companies
收入的確認(rèn)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(zhuǎn)換債券convertible bonds
公司債券利息攤銷
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(yīng)收賬款出借assignment of accounts receivable
無(wú)擔(dān)保債券debenture bonds
后進(jìn)先出法last-in, first-out, LIFO
其他貨幣資金
應(yīng)付票據(jù)貼現(xiàn)discount on notes payable
先進(jìn)先出去first-in, first-out縮寫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)地盤存制periodic inventory system
收益總括觀點(diǎn)all-inclusive concept of income
損益表法
可變現(xiàn)凈值法net realizable value
應(yīng)付福利費(fèi)
基本業(yè)務(wù)利潤(rùn)
固定資產(chǎn)擴(kuò)建additions of fixed assets
應(yīng)收賬款出售sale or factoring of accounts receivable
或有負(fù)債contingent liability
銷貨退回與折讓sales returns and allowances
零售價(jià)格法retail method
現(xiàn)金折扣cash discount
特定履行法
其他業(yè)務(wù)利潤(rùn)
公司債券bonds payable
銷售法sale method
應(yīng)付票據(jù)notes payable
認(rèn)股權(quán)stock rights
固定資產(chǎn)修理repairs and maintenance of fixed assets
有擔(dān)保債券mortgage bonds
銷售費(fèi)用selling expenses
應(yīng)付股利dividends payable
應(yīng)收票據(jù)notes receivable
無(wú)形資產(chǎn)intangible assets
收款法collection method
所得稅income tax
流動(dòng)負(fù)債current liabilities
生產(chǎn)法production method
計(jì)劃成本核算
廢棄和生置法retirement and replacement method
盤存法inventory method
流動(dòng)資產(chǎn)current assets
購(gòu)貨折扣purchases discounts
商譽(yù)goodwill
應(yīng)收賬款accounts receivable
投資收益investment income
營(yíng)業(yè)利潤(rùn)operating income
預(yù)提費(fèi)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(rùn)總額
利益分配profit distribution
應(yīng)計(jì)費(fèi)用accrued expense
商標(biāo)權(quán)trademarks and trade names
全部履行法
凈利潤(rùn)net income
應(yīng)付利潤(rùn)profit payable
未分配利潤(rùn)
收益?zhèn)�券income bonds
貨幣資金
利息資本化capitalization of interests
公益金
工程物資
預(yù)付賬款advance to supplier
其他應(yīng)收款other receivables
現(xiàn)金cash
預(yù)收賬款
公司債券發(fā)行corporate bond floatation
應(yīng)付工資wages payable
實(shí)收資本paid-in capital
盈余公積surplus reserves
管理費(fèi)用
土地使用權(quán)
股利dividend
應(yīng)交稅金taxes payable
負(fù)商譽(yù)negative goodwill
費(fèi)用的確認(rèn)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(dāng)期經(jīng)營(yíng)觀點(diǎn)current operating concept of income
待攤費(fèi)用
待核銷基建支出[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
直線法straight-line
職工福利基金welfare fund
專項(xiàng)撥款【舊】
專利權(quán)patents
住房基金housing fund
重置成本法replacement costing
專項(xiàng)物資[舊]
專項(xiàng)資產(chǎn)【舊】
專有技術(shù)know-how
專營(yíng)權(quán)franchises
資本公積capital reserves
資產(chǎn)負(fù)債表balance sheet
資金占用和資金來(lái)源[舊]
自然資源natural resources
存貨inventory
車間經(jīng)費(fèi)【舊】
償債基金sinking fund
長(zhǎng)期應(yīng)付款long-term payables
長(zhǎng)期投資long-term investments
長(zhǎng)期借款long-term loans
長(zhǎng)期負(fù)債long-term liability of long-term debt
財(cái)務(wù)費(fèi)用financing expenses
撥定留存收益appropriated retained earnings
標(biāo)準(zhǔn)成本法standard costing
變動(dòng)成本法variable costing
比例履行法
包裝物
版權(quán)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(fù)式記賬憑證multiple account titles voucher
復(fù)式記賬法Double entry bookkeeping
復(fù)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(huì)計(jì)憑證accounting documents
會(huì)計(jì)科目表chart of accounts
會(huì)計(jì)科目account title
紅字更正法correction by using red ink
會(huì)計(jì)核算形式bookkeeping procedures
過(guò)賬posting
會(huì)計(jì)分錄accounting entry
會(huì)計(jì)循環(huán)accounting cycle
會(huì)計(jì)賬簿Book of accounts
活頁(yè)式賬簿loose-leaf book
集合分配賬戶clearing accounts
計(jì)價(jià)對(duì)比賬戶matching accounts
記賬方法bookkeeping methods
記賬規(guī)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(jié)算賬戶settlement accounts
結(jié)賬closing account
結(jié)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(jì)憑證multiple-record document
聯(lián)合賬簿compound book
明細(xì)分類賬簿subsidiary ledger
明細(xì)分類賬戶subsidiary account
盤存賬存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(xiàn)金日記賬cash journal
虛賬戶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(xù)盤存制perpetual inventory system
原始憑證source document
暫記賬戶suspense accounts
增減記賬法increase-decrease bookkeeping
債權(quán)結(jié)算賬戶accounts for settlement of claim
債權(quán)債務(wù)結(jié)算賬戶accounts for settlement of claim and debt
債務(wù)結(jié)算賬戶accounts for settlement of debt
賬戶account
賬戶編號(hào)Account number
賬戶對(duì)應(yīng)關(guān)系debit-credit relationship
賬項(xiàng)調(diào)整adjustment of account
專用記賬憑證special-purpose voucher
轉(zhuǎn)回分錄reversing entry
資金來(lái)源賬戶accounts of sources of funds
資產(chǎn)負(fù)債賬戶balance sheet accounts
轉(zhuǎn)賬憑證transfer voucher
資金運(yùn)用賬戶accounts of applications of funds
自制原始憑證internal source document
總分類賬簿general ledger
總分類賬戶general account
附加賬戶adjunct accounts
付款憑證payment voucher
分類賬簿ledger
多欄式日記賬核算形式bookkeeping procedure using columnar journal
對(duì)賬checking
對(duì)應(yīng)賬戶corresponding accounts
定期清查Periodic checking method
定期盤存制periodic inventory system
訂本式賬簿bound book
調(diào)整賬戶adjustment accounts
調(diào)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Secondary accounts
成本計(jì)算賬戶costing accounts
財(cái)產(chǎn)清查physical inventory
簿記bookkeeping
不定期清查non-periodic checking method
補(bǔ)充登記法correction by extra recording
表外賬戶off-balance sheet accounts
備抵賬戶provision accounts
備抵附加賬戶provision and adjunct accounts
備查賬簿memorandum

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