跟会计有关的专业名词_专业会计师必备：数百种会计专业术语一览(会计的30个专业术语)

本文阅读提示词：跟会计有关的专业名词、会计专有名词、会计的专业描述

Accounting system 会计系统

American Accounting Association 美国会计协会

American Institute of CPAs 美国注册会计师协会

Audit 审计

Balance sheet 资产负债表

Bookkeepking 簿记

Cash flow prospects 现金流量预测

Certificate in Internal Auditing 内部审计证书

Certificate in Management Accounting 管理会计证书

Certificate Public Accountant注册会计师

Cost accounting 成本会计

external users 外部使用者

Financial accounting 财务会计

Financial Accounting Standards Board 财务会计准则委员会

Financial forecast 财务预测

Generally accepted accounting principles 公认会计原则

General-purpose information 通用目的信息

Government Accounting Office 政府会计办公室

Income statement 损益表

Institute of Internal Auditors 内部审计师协会

Institute of Management Accountants 管理会计师协会

Integrity 整合性

Internal auditing 内部审计

Internal control structure 内部控制结构

Internal Revenue Service 国内收入署

Internal users 内部使用者

Management accounting 管理会计

Return of investment 投资回报

Return on investment 投资报酬

Securities and Exchange Commission 证券交易委员会

Statement of cash flow 现金流量表

Statement of financial position 财务状况表

Tax accounting 税务会计

Accounting equation 会计等式

Articulation 勾稽关系

Assets 资产

Business entity 企业个体

Capital stock 股本

Corporation 公司

Cost principle 成本原则

Creditor 债权人

Deflation 通货紧缩

Disclosure 批露

Expenses 费用

Financial statement 财务报表

Financial activities 筹资活动

Going-concern assumption 持续经营假设

Inflation 通货膨涨

Investing activities 投资活动

Liabilities 负债

Negative cash flow 负现金流量

Operating activities 经营活动

Owner's equity 所有者权益

Partnership 合伙企业

Positive cash flow 正现金流量

Retained earning 留存利润

Revenue 收入

Sole proprietorship 独资企业

Solvency 清偿能力

Stable-dollar assumption 稳定货币假设

Stockholders 股东

Stockholders' equity 股东权益

Window dressing 门面粉饰

Account 帐

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

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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

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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 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

加速折旧法 accelerated depreciation methods

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

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

可变现净值法 net realizable value

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;

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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

利益分配 profit distribution

应计费用 accrued expense

商标权 trademarks and trade names

净利润 net income

应付利润 profit payable

收益债券 income bonds

利息资本化 capitalization of interests

预付账款 advance to supplier

其他应收款 other receivables

现金 cash

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

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

当期经营观点 current operating concept of income

存货销售的影响 effects of inventory errors

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

资产负债表 balance sheet

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

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 document．

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．nbspfrom outside

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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 relationships

账项调整 adjustment of accountf

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

D5KxSi"h.r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

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 extra 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