会计术语名称 英文名称
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)
单式记账法 (single-entry bookkeeping)
从属账户 (Secondary accounts)
成本计算账户 (costing accounts)
财产清查 (physical inventory)
簿记 (bookkeeping)
不定期清查 (non-periodic checking method)
补充登记法 (correction by extre recording)
表外账户 (off-balance sheet accounts)
备抵账户 (provision accounts)
备抵附加账户 (provision and adjunct accounts)
备查账簿 (memorandvn)
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)
结账 (closing account)
结账分录 (closing entry)
借贷记账法 (debit-credit bookkeeping)
局部清查 (partial ckeck)
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 (combinod 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)
汇总原始凭证 (cumulative source document)
汇总记账凭证核算形式 (bookkeeping procedure using summary ovchers)
工作底稿 (working paper)
复式记账凭证 (mvltiple 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 proced ureusing 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)



会计术语名称 英文名称
期间费用 Period Expense
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
加速折旧法 accelerated depreciation methods
营业外收支净额 net non-operating income and expenditure
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 Other monetary assets
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
固定资产更换与固定资产改良 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 Income statement approach
可变现净值法 net realizable value
应付福利费 Accrued welfarism
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
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
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
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
利润分配 profit distribution
应计费用 accrued expense
商标权 trademarks and tradenames
净利润 net income
应付利润 profit payable
未分配利润 Undistributed profits
收益债券 income bonds
货币资金 Cash and cash equivalents
利息资本化 capitalization of interests
法定公益金 Statutory welfare reserve
工程物资 engineer material
预付账款 advance to supplier
其他应收款 other receivables
现金 cash
预收账款 Advance Received from Customers
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 Management Fee/Management Fees
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 Borrowing
递延资产 deferred charges
低值易耗品 Low-value consumption goods/Low value consumbles
当期经营观点 current operating concept of income
存货销售的影响 effects of inventory errors
折旧[旧] depreciation
折旧方法 depreciation method
折旧率 depreciation rate
支出 payment
直线法 straight-line
专利权 patents
住房基金 housing fund
重置成本法 replacement costing
专有技术 know-how
专营权 franchises
资本公积 capital reserves
自然资源 natural resources
存货 inventory
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
包装物 Wrappage
版权 copyrights


会计术语名称 英文名称
独立董事 independent director
市场附加值 Market Value Added,MVA
投资中心 Investment Center
利润中心 Profit Center
酌量性费用中心 Discretionary Expense Centers
收入中心 revenue center
合并前利润 preacquisition income
现金分配计划 cash distribution plan
安全付款表 safe payments schedule
合并每股收益 consolidated EPS
期货交易市场 market of futures transaction
期货交易 futures transaction
举债经营融资租赁 leveraged lease
金融工具 financial instruments
企业集团 business qroup
年度报告 annual report
内部往来 transactions between home office and branches
合伙企业 partnership enterprise
合并资产负债表 consolidated balance sheet
合并主体的所得税会计(美) accounting for income taxes of consolidated entities
合并现金流量表 consolidated statement of cash flow
合并价差 cost-book value differentials
合并会计报表 consolidated financial statements
购买法 purchase methed
企业整体价值 the value of an enterprise as a whole
权益结合法 pooling of interest method
期内所得税分摊(美) intraperiod tax allocation
期末存货的未实现损益 unrealized profit in ending inventory
公司间的长期资产业务 intercompany transactions in long-term assets
名义货币保全 maintaining capital in units of money
基金论 the fund theory
功能性货币(美) functional currency
汇兑损益 exchange gains or losses
合并财务状况变动表 consolidated statement of changes in financial poition
换算损益 translation gains or losses
举债经营收购(美) Leveraged buyouts,简称LBC
母公司持股比例变动 change in ownership percentage held by parent
交互分配法(美) reciprocal allocation approach
货币项 monetary items
合伙清算 partnership liquidation
控股合并 acquisition of majority interest
关税 tariff
名义货币单位 units of nominal currency
记账本位币 recording currency
经营租赁 operating lease
流动非流动性法 current/noncurrent method
经济利润 economic income
破产受托人清算组会计 trustee accounting
联合会计报表 combined financial state-ments
权益法 equity method
共同费用分配 home office-branch expense allocation
货币非货币法 monetary/no monetary
利率期货交易 interest rate futrues transaction
简单权益法 simple equity method
汇率 exchange rate
母公司 parent company
红利法 bonus procedure
库藏股法(美) treasury stock approach
劳务因素 service factor
精算报告 actuaries’report
全面分摊法 comprehensive allocation
合并费用 expenses related to combinations
间接标价法 indirect quotation
买入汇率 buying rate
期货合约 futrues contract
混合合并 conglomeration
控投公司 holding company
股票指数期货 stock index futrues
横向销售 crosswise sale
固定汇率 fixed rate
纳税影响法 tax effect method
记账汇率 recording rate
横向合并 horizontal integration
合并前股利 preacquisition dividends
可变现净值 net realizable
企业合并会计 accounting for business combination
平仓盈亏 offset gain and loss
卖出汇率 selling rate
金融期货交易 financial futures transaction
会计利润 accounting income
合并损益表 consolidated income statement
公允价值 fair value
期权 options
间接控股 indirect holding
两笔交易观 two-transaction opinion
破产清算 bankrupcy liquidation
企业合并 business combination
企业论 the enterprise theory
商品寄销 consignment
权益理论 equity theory
融资租赁 financing lease
商品期货交易 futrues for commodity
商誉法 goodwill procedure
生产能力保全 maintaining capital in terms of productive capacity
升水 premium
少数股东损益 minority interest income
少数股东权益 minority stockholder’s interest
上市公告书 listed company statement
剩余权益论 the residual equity theory
时态法 temporal method
实体理论 entity theory
实体论 the entity theory
受托人(美) trustee
特定变动 specific change
所得税会计 income tax accounting
所得税的跨期分摊 interqeriod tax allocation
税务会计 tax accounting
售后回租 sale-leaseback
个人所得税 personal income tax
个人财务报表(美) personal financial state-ments
改组计划(美) reorganization plan
改组 reorganization
复杂权益法 complex equity method
附属公司 associated company
负权人偿金 dividend
浮动汇率 floating rate
分支机构会计 accounting for branch
推定赎回损益 constructive gains and losses on bonds
推定赎回 constructive retirement
投机 spculation
贴水 discount
特定物价指数 specific price index
分支机构 branch
分期收款销货 installment sales
分次清算 installment liquidation
分部报告 segmental reporting
房地产收入 real estate revenue
房地产成本 cost of real setate
房地产 real estate
多种汇率法 multiply exchange rate
对境外实体的净投资 net investment in foreign entities
订量单位 units of measurement
递延法 deffered method
当代理论 contemporary theory
单一汇率法 singal method
退休金 pension plan
退休金会计(美) accounting for pension plan
退休金给付义务(美) pension benefit obligations
退休金成本净额(美) net periodic pension cost
退休基金资产(美) pension plan assets
流转会计 accoung for circulatin tax
合伙权益的转让(美) assignment of partnership interest
购买力损益 purchasing power gains or loosses
非货币性项目 nonmonetary items
单行合并(美) one-line consolidation
外汇 foreign exchange
外币会计报表 foreign currency statements
外币折算风险 foreign curency translation risk
外币统账法 recording-currency method
外币套期保值 hedge
外币投资风险 foreign curency investment risk
外币资产风险 foreign currency assets risk
外币会计报表折算 translation of foreign currency statements
外币兑换风险 foreign currency exchange risk
外币承诺 foreign currency commitment
外币负债风险 foreign crurency liability risk
外币持有风险 foreingn currency holding risk
外币分账法 original-currency method
外币 foreign currency
外币业务 foreign currency transaction
吸收合并 merger
物价变动会计 accounting for price changes
无偿债能力 insolvency
完全合并 full consolidation
物价指数 price index
物价变动 price changes
完全应计法 full accrual method
物价总指数 general price index
外汇期货交易 foreign exchange frtrues transaction
下推会计(美) push-down accounting
先折算后调整法 translation-remeasurement method
现行成本/稳值货币会计 current cost/general purchasing power accountin
现行成本 crurent cost
现行成本会计 current cost accounting
先调整后折算法 remeasurement-translation method
销售代理处 sales agency
相互持股 mutual holdings
相对账户调节 reconciliation of home office and branch accounts
新合伙人入伙 admission of a new parther
向上销售 upstream sale
衍生金融工具 derivative financial instru-ments
销售式融资租赁 sales-type financing lease
向下销售 downstream sale
消费税 consumer tax
一笔交易观 one-transaction opinion
业主权论 the proprietorship theory
一般物价水准会计 general price level accounting
一般购买力单位 units of general purchasing power
一般购买力保全 maintaining capital in units of general purchasing power
印花税 stamp tax
应付税款法 taxes payable method
营业亏损抵免 operating loss carrybacks and carryforwards
以外币表示的应收款项或应付款项 receivables ofr payables denominated in foreign currency
一次总付清算 lump-sum qartnership liquidation
营业税 business tax
永久性差异 permanent difference
原合伙人退伙 retirement of initial partner
原始成本 historical cost
远期汇率 forward rate
时间性差异 timing difference
暂时性差异 temporary difference
增值表 value added statement
债权人会议 committee representation
债务重整 debt restructurings
账面汇率 recorded rate
直接融资租赁 direct financing lease
直接标价法 direct quotation
直接控股 direct holdings
招股说明书 prospectus
中间汇率 middle rate
中期报告 interim reporting
重置成本 replacement cost
转租赁 subleases
准改组(美) quasi-reorbganization
资本保全 capital maintenance
资本化价值 capitalized value
资本因素 capital factor
资产负债法 asset/libility method
存货转让价格 inventory transfer price
创立合并 consolidation
出租人会计 accounting for leases-lessor
持有/(产损益) holding gains losses
持仓盈亏 opsition gain and loss
承租人会计 accounting for leases-leasee
成本回收法 cost recovery method
纵向合并 Vertical integration
综合变动 general change
子公司权益变动 change in ownership of a subsidiary
子公司 subsidiary company
资源税 resources tax
成本法 cost method
财产信托会计(美) fiduciary accounting
财产税 property tax
部分分摊法 partial allocation
不合并子公司 unconsolidated subsidiaries
最低退休金负债(美) minimum liability
租赁 leases
租金 rents
表融资 off-balance-sheet financing
比例合并(美) proportionate consolidtion
保证金法 deposit method
资本资产定价模型 capital asset pricing model


会计术语名称 英文名称
固定成本 fixed cost
直接人工成本差异 direct labor variance
直接材料成本差异 direct material variance
在产品计价 work-in-process costing
联产品成本计算 joint products costing
生产成本汇总程序 accumulation process of procluction cost
制造费用差异 manufacturing expenses variance
实际成本与估计成本 actual cost and estimated cost
工资费用分配 salary costs allocation
成本曲线 cost curve
农业生产成本 agriculture production cost
原始成本和重置成本 original cost and replacement cost
直接成本与间接成本 direct cost and indirect cost
可控成本 controllable cost
制造费用分配 manufacturing expenses allocation
理论成本与应用成本 theory cost and practice cost
辅助生产成本分配 auxiliary production cost allocation
成本控制程序 procedure of cost control
成本记录 cost entry, cost recorder cost agenda
成本计算分批法 job costing method
直接人工成本差异 direct labor variance
成本控制方法 cost control method
生产费用要素 elements of production expenses
历史成本与未来成本 historical cost and future cost
可避免成本与不可避免成本 avoidable cost and unavoidable cost
成本计算期 cost period
平均成本与个别成本 avorage cost and individual cost
社会成本 society cost
废品损失 spoliage and defective work losses
单位成本与总成本 unit cost and total cost
成本开支范围 allowable cost
成本转账 cost transfer
全面成本控制 total cost control
商品销售成本 cost of merchandise sold
价格差异 price variance
存置成本 holding cost or carrying cost
已耗成本与未耗成本 expired cost and unex-pired cost
相关成本与非相关成本 relevant cost and irrelevant cost
因素分析法 factor analysis approach
目标成本 target cost
成本计算分类法 group costing method
定额成本 norm cost
跨期摊提费用分配 inter-period expenses allocation
计划成本 planned cost
数量差异 quantity variance
燃料费用分配 fuel expenses allocation
定额成本控制制度 norm cost control system
定额管理 management norm
可递延成本与不可递延成本 deferrable cost and undeferrable cost
成本控制标准 standard of cost control
副产品成本计算 by-product costing
责任成本 responsibility cost
生产损失核算 production loss accounting
生产成本 production cost
预计成本 predicted cost
成本结构 cost structure
主要成本与加工成本 prime costs and processing costs
决策成本 cost of decision making
成本计算品种法 category costing method
在产品成本 work-in-process cost
工厂成本 factory cost
成本考核 cost assess
制造费用 manufactruing expenses
动力费用分配 power expenses allocation
趋势分析法 trend analysis approach
成本计算简单法 simple costing method
责任成本层次 levels of responsibility cost
对比分析法 comparative analysis approach
约当产量比例法 equivalent units method
原始记录 original record
可比产品成本分析 general product cost analysis
预算成本 budgeted costs
销售成本 cost of goods sold
停工损失 loss on work stoppage
等级产品成本计算 graded product costing
宏观经济成本 macro economic cost
综合费用分配 composite expenses allocation
全部成本 absorption cost
商品采购成本 merchandise procurement cost
成本考核指标 cost examming target
闲置成本 idle cost
账面成本 cost of book value
再生产成本 cost of reproduction
增量成本 incremantal cost
成本控制 cost control
成本流程 cost flow
内部成本报表 internal cost statement
成本计算方法 costing method
成本计算对象 costing objective
成本计算单位 costing unit
成本计划管理体系 planned management system of cost
成本计划 cost plan
成本会计 cost accounting
成本核算原则 principle of costing
成本核算程序 cost accounting qrocedures
成本核算成本 costing account
成本核算 costing
成本归集 cost accumulation
成本管理 cost management
成本分析 cost analysis
成本分配 ocst allocation
成本分类账 cost ledger
成本分类 cost classifiction
成本调整 cost adjustment
成本差异 cost variance
成本报告 costing report
成本 cost
车间成本 workshop cost
厂内经济核算制 internal business accounting system
厂内结算价格 internal settlement prices
产品寿命周期成本 product life cycle cost
产品成本项目 cost items of product
产品成本计划 the plan of product costs
产品成本 product cost
产成品成本 finished product cost
财务成本与管理成本 financial cost and manegement cost
材料费用分配 material costs allocation
不可控成本 uncontrollable cost
标准成本控制制度 standard cost control system
标准成本 standard cost
比率分析法 ration analysis apporach
报告成本 reporting cost
半成品成本 semi-finished product cost



会计术语名称 英文名称
政治风险 political risk
再开票中心 reinvoicing 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
提前支付与延期支付 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 lnuertments
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
国际投资决策会计 foreign project appraisal
国际存货管理 international inventory management
股利转移 dividend kemittances
公司内部贷款 intercompany 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


会计术语名称 英文名称
管理层收购 MBO
财务总监 CFO
企业财务 business finance
期权市场 option market
期货市场 future market
可转让定期存单市场 negotiable CDmarket
货币市场 money market
黄金市场 gold market
股份有限公司 company limited by shares
股份两合公司 limited pactnership
公司 company
二级市场 security secondary market
独资企业 sole proprietorship
店头市场 over-the -counter-market
承兑市场 acceptance market
拆借市场 lending market
财务制度 financial regulations
财务政策 financial policy
财务预测 financial forecast
财务控制 financial control
金融市场 financial market
财务决策 financial decision
财务监督 financial cupervision
财务计划 financial planning
财务活动 financial activities
财务管理组织 organization of financial management
一级市场 security primary market
无限责任公司 company of unlimited liability
外汇市场 foreign exchange market
贴现市场 dixcount market
企业组织形式 forms of enterprise organization
财务管理职能 the functions of finaneial management
财务管理原则 the principle of financial management
财务管理内容 the content of financial management
财务管理目标 financial management objectives
财务管理环境 financial management environment
证券交易所 stock exchange
证券市场 securities market
资本市场 capital market
有限责任公司 company of limited liability
财务管理环节 the cycle of financial managemten
财务管理对象 objects of financial management
财务管理 financial managment
财务分析 financial analysis


会计术语名称 英文名称
配比原则 matching
旅游、饮食服务企业会计 accounting of tourinsm 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 agzicultural enterprises
实现原则 realization principle
历史成本原则 pringciple 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
所有者权益 owners equity
实质重于形式 substance over form
修正性惯例 principlle 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 finacial 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 for ecasting
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 personnels
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 admin tstration
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 oetween capital expenditure and revenue expenditiure
合并报表 consolidated fiancial statements
管理活动论 management activities perspective
管理会计 management accounting
管理工具论 manegement 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 enter prises
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 telecommonication 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 finanicial 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 governmentai and non-profit organizationaccounting
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


会计术语名称 英文名称
预算周转金 public finance-budgetary revolving fund
预算举借债务 public finance-debts
预算结余 budget surplus
中国预算会计 governmental and non-profit oragnization accounting in China
预拨款项 appropriation in advance
医院资产 saaets of hospitals
医院支出 expenditures of hospitals
医院预算管理办法 hbdget management nethod of hospital
医院收入 revenues of hospitals
医院结余 surplus of hospitals
医院基金 funds of hospitals
医院会计制度 accounting regulations ror hospitals
医院会计科目 chart of accounts for hospitals
医院会计报表分析 analysis of accounting statements of hospitals
医院会计报表 accounting statements of hospitals
医院会计 hospital accounting
医院负债 liabilities of hospitals
医院财务制度 financial regulations for hospitals
一般预算支出 general budget expenditure
一般预算收入 general budget revenue
行政单位资产 assets of governmental units
行政单位支出 expenditures of governmental units
行政单位暂付款 prepayments of governmental units
行政单位暂存款 deposite payable of governmental units
行政单位预算管理办法 budget management method of governmental units
行政单位收入 revenues of governbmental units
行政单位年终清理和结转 yearend checking and closing of governmental units
行政单位净资产 net assets of governmental units
行政单位经费支出 fund expenditures of governmental units
行政单位结余 surplus of governmental units
行政单位会计制度 accounting regulations of governmental units
行政单位会计报表分析 analysis of accounting
行政单位会计 accounting of governmental units
行政单位固定基金 fixed funds of governmental units
行政单位负债 liabilities of governmental units
行政单位财务规则 financial rules of governmental units
行政单位拨入经费 appropriated funds of governmental units
事业单位资产 assets for non-profit organiz-ations
事业单位专用基金 special funds non-profit organizations
事业单位支出 expenditure of non-profit organization
事业单位预算管理方式 budget management methods for non-profit organyzation’s
事业单位应缴款项 agent funds and tax paybale non-profit organization
事业单位收入 revenue for non-profit organization
事业单位流动资产 current assets for non-profit organizations
事业单位净资产 net assets for non-profit organizations
事业单位借入款项 loans non-profit organization
事业单位结余 surplus of non-profit gorganizaiton
事业单位基金 general funds non-profit organizations
事业单位会计准则 accounting standards for non-profit rganizations
事业单位会计 accounting for non-profit organizations
事业单位固定资产 fixed assets for non-profit organizations
事业单位固定基金 fixed funds non-profit organizations
事业单位负债 liabilities for non-profit organizations
事业单位对外投资 outside investments for non-profit organizations
事业单位财务清算 liquidation of non-profit organization
上缴上级支出 payment to the higher authority
上级补助收入 grant from the higher authority
其他收入 miscellaneous gains
科学事业单位资产 scientific research instifutes’assets
科学事业单位支出 scientific research institutes’expenditures
科学事业单位预算 scientific research institutes’budgeting
科学事业单位收入 scientific research institutes’revenues
科学事业单位结余 scientific research institutes’surplus
科学事业单位会计制度 accointing regulations for scientific research instifutes
科学事业单位会计报表分析 scientific research institutes-analysis of accounting statements
科学事业单位会计 sicentific research institute accounting
科学事业单位成本费用管理 scientific research institutes-cost maragement
科学事业单位财务制度 financial regulations for scientific research institutes
经营支出 orerating expense
经营收入 operating revenue
基金预算支出 fund budget expenditure
基金预算收入 fund budget revenue
基金预算结余 surplus of fund budget
国家预算 state budget
国家决算 final accounts of state revenue and expenditure
高等学校资产 colleges and universities assets
高等学校支出 colleges and universities expenditures
高等学校预算管理方式 budget management method of colleges and universities
高等学校收入 colleges and universities revenues
高等学校净资产 colleges and universities net assets
高等学校结余 colleges and universities surplus
高等学校会计制度 accounting regulations for institutions of higher learning
高等学校会计报表分析 colleges and universities analysis of accounting statements
高等学校会计 colleges and universities accounting
高等学校负债 colleges and universities liabilities
高等学校财务制度 financial regulations for colleges and universities
附属单位缴款 payment from the auxiliary organization
对附属单位补助 grant to the auxiliary organization
财政总预算会计制度 budgetary accounting regulations for public finance
财政总预算会计年终清理 public finance budgetary accounting-year-end checking
财政总预算会计年终结账 public finance budgetary accounting-year-end sosing
财政总预算会计 public finance budgetary accounting
财政资产 public finance-assets
财政周转金支出 expenditure on revolvring fund
财政周转金收入 income from revolving fund
财政周转基金 public finance-revolving fund
财政支出 public finance expenditure
财政性存款 public finance-cash in bank
资金调拨收入 proceods from allocated and transferred fund
专用基金支出 expenditure on special purpose fund
专用基金收入 proceeds from special purpose fund
专用基金结余 surplus of special purpose funds
中华人民共和国预算法 the budget law of the people’s Republic of China
资金调拨支出 expenditure on allocated and transeferred fund
财政收入 public finance-revemue
财政净资产 public finance-net assets
财政负债 public finance-liabilities
财政补助收入 grant from the state
拨入专款 restricted appropriation







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