Accounting Terminology English-Chinese Table

English   TermsChinese Term
accelerated depreciation methods加速折舊法
acceptance market承兌市場
account for circulating tax流轉會計
Account number賬戶編號
account title會計科目
accounting assumption會計假設
accounting control會計控制
accounting cycle會計迴圈
accounting decision making會計決策
accounting department會計機構
accounting documents會計憑證
accounting elements會計要素
accounting entity會計主體
accounting entry會計分錄
accounting environment會計環境
accounting equation會計等式
accounting for branch分支機構會計
accounting for business combination企業合併會計
accounting for   casting會計預測
accounting for income taxes of consolidated entities合併主體的所得稅會計美
accounting for leases-leasee承租人會計
accounting for leases-lessor出租人會計
accounting for pension plan退休金會計美
accounting for price changes物價變動會計
accounting income會計利潤
accounting information會計信息
accounting measurement會計計量
accounting object會計對象
accounting objective會計目標
accounting of   agricultural enterprises農業會計
accounting of   civil aviation transportation enterprises民航運輸企業會計
accounting of   commercial enterprises商品流通企業會計
accounting of   communication and transportation enterprises交通運輸企業會計
accounting of   construction enterprises施工企業會計
accounting of construction units建設單位會計
accounting of enterprises with foreign investment外商投資企業會計
accounting of   financial institutions金融企業會計
accounting of high technology enterprises高新技術企業會計
accounting of   industrial enterprises工業會計
accounting of insurance companies保險企業會計
accounting of post and telecommunication enterprises郵電通信企業會計
accounting of rail way transportation enterprises鐵路運輸企業會計
accounting of   real estate enterprises房地產開發企業會計
accounting of stock companies股份制企業會計
accounting of tourism and service旅游、飲食服務企業會計
accounting periods會計分期
accounting personnel會計人員
accounting professional ethics會計職業道德
accounting recognition會計確認
accounting records會計記錄
accounting   research會計研究
accounting   science system會計學科體系
accounting standards會計準則
accounting statements會計報表
accounting supervision會計監督
accounting   theory會計理論
accounts for settlement of claim債權結算賬戶
accounts for settlement of claim and debt債權債務結算賬戶
accounts for settlement of debt債務結算賬戶
accounts of applications of funds資金運用賬戶
accounts of sources of funds資金來源賬戶
accounts receivable應收賬款
accrual basis權責發生制原則
accrued expense應計費用
Accrued welfares應付福利費
acquisition of majority interest控股合併
actuaries' report精算報告
additions of fixed assets固定資產擴建
adjunct accounts附加賬戶
adjusting journal entry調整分錄
adjustment accounts調整賬戶
adjustment of account賬項調整
admission of a   new partner新合伙人入伙
Advance Received from Customers預收賬款
advance to supplier預付賬款
all-inclusive concept of income收益總括觀點
all-purpose   financial statements通用報表
annual report年度報告
appropriated retained earnings撥定留存收益
art perspective藝術論
asset/liability method資產負債法
assignment of accounts receivable應收賬款出借
assignment of partnership interest合伙權益的轉讓美
associated company附屬公司
bad debts壞賬
balance sheet accounts資產負債賬戶
bankruptcy liquidation破產清算
bonds payable公司債券
bonus procedure紅利法
Book of accounts會計賬簿
book of chronological entry序時賬簿
bookkeeping methods記賬方法
bookkeeping procedure using categorized account summary記賬憑證彙總表核算形式
bookkeeping procedure using columnar journal多欄式日記賬核算形式
bookkeeping procedure using general journal通用日記賬核算形式
bookkeeping procedure using summarized journal日記總賬核算形式
bookkeeping procedure using summary vouchers彙總記賬憑證核算形式
bookkeeping procedures會計核算形式
bound book訂本式賬簿
business accounting企業會計
business combination企業合併
business finance企業財務
business group企業集團
business tax營業稅
buying rate買入匯率
capital asset pricing model資本資產定價模型
capital factor資本因素
capital maintenance資本保全
capital market資本市場
capital reserves資本公積
capital stock股本
capitalization of interests利息資本化
capitalized value資本化價值
card book卡片式賬簿
Cash and cash equivalents貨幣資金
cash discount現金折扣
cash distribution plan現金分配計劃
cash in bank銀行存款
cash journal現金日記賬
change in ownership of a subsidiary子公司權益變動
change in ownership percentage held by parent母公司持股比例變動
chart of   accounts會計科目表
clearing accounts集合分配賬戶
closing account結賬
closing entry結賬分錄
collection method收款法
combination statements彙總報表
combined financial statements合併會計報表
combined journal and ledger日記總賬
committee representation債權人會議
company limited by shares股份有限公司
company of limited liability有限責任公司
company of unlimited liability無限責任公司
complete check全面清查
complex equity   method複雜權益法
compound book聯合賬簿
compound entry複合分錄
comprehensive allocation全面分攤法
consolidated balance sheet合併資產負債表
consolidated   EPS合併每股收益
consolidated financial statements合併會計報表
consolidated financial statements合併報表
consolidated income statement合併損益表
consolidated statement of cash flow合併現金流量表
consolidated statement of changes in financial position合併財務狀況變動表
constant-dollar assumption幣值穩定假設
constructions in process在發建工程
constructive gains and losses on bonds推定贖回損益
constructive retirement推定贖回
consumer tax消費稅
contemporary theory當代理論
contingent liability或有負債
convertible bonds可轉換債券
corporate bond floatation公司債券發行
corporate bond issuing price公司債券發行價格
correction by drawing a straight ling劃線更正法
correction by extra recording補充登記法
correction by using red ink紅字更正法
corresponding   accounts對應賬戶
cost method成本法
cost of real estate房地產成本
cost recovery method成本回收法
cost statement成本報表
cost-book value differentials合併價差
costing accounts成本計算賬戶
crosswise sale橫向銷售
cumulative source document彙總原始憑證
cumulative source document彙總原始憑證
current assets流動資產
current cost現行成本
current cost accounting現行成本會計
current cost/general purchasing power accounting現行成本/穩值貨幣會計
current liabilities流動負債
current operating concept of income當期經營觀點
current/noncurrent method流動非流動性法
debenture bonds無擔保債券
debit-credit bookkeeping借貸記賬法
debit-credit relationship賬戶對應關係
debt restructurings債務重整
deferred charges遞延資產
deferred method遞延法
deposit journal銀行存款日記賬
deposit method保證金法
depreciation method折舊方法
depreciation of fixed assets固定資產折舊
depreciation rate折舊率
derivative financial instruments衍生金融工具
direct financing lease直接融資租賃
direct holdings直接控股
direct quotation直接標價法
discount market貼現市場
discount on notes payable應付票據貼現
Discretionary Expense Centers酌量性費用中心
dividends payable應付股利
Double entry bookkeeping複式記賬法
downstream sale向下銷售
economic income經濟利潤
effects of inventory errors存貨銷售的影響
elements of financial statements財務報表要素
engineer material工程物資
entity theory實體理論
equity method權益法
equity theory權益理論
exchange gains or losses匯兌損益
exchange rate匯率
expenses related to combinations合併費用
external statements對外報表
fair value公允價值
feedback value反饋價值
fiduciary accounting財產信托會計美
financial accounting會計核算
financial accounting財務會計
financial   accounting conceptual framework財務會計概念框架
financial accounting principles財務會計原則
financial activities財務活動
financial analysis財務分析
financial control財務控制
financial decision財務決策
financial forecast財務預測
financial futures transaction金融期貨交易
financial instruments金融工具
financial management財務管理
financial   management environment財務管理環境
financial management objectives財務管理目標
financial market金融市場
financial planning財務計劃
financial policy財務政策
financial regulations財務制度
financial report財務報告
financial statements財務報表
financial supervision財務監督
financing expenses財務費用
financing lease融資租賃
fixed assets固定資產
fixed rate固定匯率
floating rate浮動匯率
forecast value預測價值
foreign currency外幣
foreign currency assets risk外幣資產風險
foreign currency commitment外幣承諾
foreign currency exchange risk外幣兌換風險
foreign currency holding risk外幣持有風險
foreign currency investment risk外幣投資風險
foreign currency liability risk外幣負債風險
foreign currency statements外幣會計報表
foreign currency transaction外幣業務
foreign currency translation risk外幣折算風險
foreign exchange外匯
foreign exchange futures transaction外匯期貨交易
foreign exchange market外匯市場
forms of enterprise organization企業組織形式
forward rate遠期匯率
full accrual method完全應計法
full consolidation完全合併
functional currency功能性貨幣美
functions of accounting會計職能
funds movement資金運動
future market期貨市場
futures contract期貨合約
futures for commodity商品期貨交易
futures transaction期貨交易
general   account總分類賬戶
general change綜合變動
general ledger總分類賬簿
general price index物價總指數
general price   level accounting一般物價水準會計
general purpose voucher通用記賬憑證
generally accepted accounting principle,GAAP公認會計原則
going concern持續經營
gold market黃金市場
goodwill procedure商譽法
governmental and non-profit organization accounting政府及非營利組織會計
historical cost原始成本
holding company控投公司
holding gains losses持有/產損益
home office-branch expense allocation共同費用分配
horizontal integration橫向合併
housing fund住房基金
improvements and replacements of fixed assets固定資產更換與固定資產改良
income bonds收益債券
income statement accounts損益表賬戶
Income statement approach損益表法
income tax所得稅
income tax accounting所得稅會計
increase-decrease bookkeeping增減記賬法
independent director獨立董事
indirect holding間接控股
indirect quotation間接標價法
individual statements個別報表
information system perspective信息系統論
installment liquidation分次清算
installment sales分期收款銷貨
intangible assets無形資產
intercompany transactions in long-term assets公司間的長期資產業務
interest rate futures transaction利率期貨交易
interest rate on debenture公司債券利率
interim reporting中期報告
internal source document自製原始憑證
internal   statements對內報表
inter-period allocation accounts跨期攤提賬戶
inter-period tax allocation所得稅的跨期分攤
inventory accounts盤存賬存
inventory method盤存法
inventory   transfer price存貨轉讓價格
Investment Center投資中心
investment income投資收益
lending market拆借市場
Leveraged buyouts,簡稱LBC舉債經營收購美
leveraged lease舉債經營融資租賃
limited partnership股份兩合公司
listed company statement上市公告書
long-term investments長期投資
long-term liability of long-term debt長期負債
long-term   loans長期借款
long-term payables長期應付款
loose-leaf book活頁式賬簿
Low-value consumption goods/Low value consumables低值易耗品
lump-sum partnership liquidation一次總付清算
maintaining capital in terms of productive capacity生產能力保全
maintaining capital in units of general purchasing power一般購買力保全
maintaining capital in units of money名義貨幣保全
management accounting管理會計
management activities perspective管理活動論
Management Fee/Management Fees管理費用
management tool perspective管理工具論
market of futures transaction期貨交易市場
matching accounts計價對比賬戶
measurement attributes計量屬性
middle rate中間匯率
minimum   liability最低退休金負債美
minority interest income少數股東損益
minority stockholder’s interest少數股東權益
monetary items貨幣項
monetary measurement貨幣計量
monetary/no monetary貨幣非貨幣法
money market貨幣市場
mortgage bonds有擔保債券
multiple account titles voucher複式記賬憑證
multiple-record document累計憑證
multiply exchange rate多種匯率法
mutual holdings相互持股
natural resources自然資源
nature of accounting會計本質
negative goodwill負商譽
negotiable Market可轉讓定期存單市場
net income凈利潤
net investment in foreign entities對境外實體的凈投資
net non-operating income and expenditure營業外收支凈額
net periodic   pension cost退休金成本凈額美
net realizable可變現凈值
net realizable value可變現凈值法
nominal accounts虛賬戶
nonmonetary items非貨幣性項目
non-periodic checking method不定期清查
notes payable應付票據
notes receivable應收票據
objects of financial management財務管理對象
off-balance sheet accounts表外賬戶
off-balance-sheet financing表融資
offset gain and loss平倉盈虧
one-line consolidation單行合併美
one-transaction opinion一筆交易觀
operating income營業利潤
operating lease經營租賃
operating loss carrybacks and carry forwards營業虧損抵免
option market期權市場
organization of financial management財務管理組織
original-currency method外幣分賬法
Other monetary assets其他貨幣資金
other receivables其他應收款
over-the -counter-market店頭市場
owners equity所有者權益
owners equity所有者權益
paid-in capital實收資本
parallel recording平行登記
parent company母公司
partial allocation部分分攤法
partial check局部清查
partnership enterprise合伙企業
partnership liquidation合伙清算
payment voucher付款憑證
pension   benefit obligations退休金給付義務美
pension plan退休金
pension plan   assets退休基金資產美
Period Expense期間費用
Periodic checking method定期清查
periodic inventory system定期盤存制
periodic inventory system實地盤存制
permanent difference永久性差異
perpetual inventory system永續盤存制
personal financial statements個人財務報表美
personal income tax個人所得稅
physical inventory財產清查
pooling of interest method權益結合法
position gain and loss持倉盈虧
pre-acquisition dividends合併前股利
pre-acquisition income合併前利潤
price changes物價變動
price index物價指數
principle of   exceptions修正性慣例
principle of historical cost歷史成本原則
production method生產法
Profit Center利潤中心
profit distribution利潤分配
profit payable應付利潤
property tax財產稅
proportionate consolidation比例合併美
provision accounts備抵賬戶
provision and adjunct accounts備抵附加賬戶
public   accounting公共會計
purchase method購買法
purchases discounts購貨折扣
purchasing power gains or looses購買力損益
push-down accounting下推會計美
real accounts實賬戶
real estate房地產
real estate revenue房地產收入
realization principle實現原則
receipt voucher收款憑證
receipts-payment bookkeeping收付記賬法
receivables for payables denominated in foreign currency以外幣表示的應收款項或應付款項
reciprocal allocation approach交互分配法美
recognition of expense費用的確認
recognition of revenue收入的確認
reconciliation of home office and branch accounts相對賬戶調節
recorded rate賬面匯率
recording currency記賬本位幣
recording currency記賬本位幣
recording rate記賬匯率
recording rules記賬規則
recording-currency method外幣統賬法
redemption of bonds公司債券償還
remeasurement-translation method先調整後折演算法
reorganization plan改組計劃美
repairs and maintenance of fixed assets固定資產修理
replacement cost重置成本
replacement costing重置成本法
resources tax資源稅
retail method零售價格法
retirement and replacement method廢棄和生置法
retirement of initial partner原合伙人退伙
revaluations of fixed assets固定資產重估價
revenue center收入中心
reversing entry轉回分錄
safe payments schedule安全付款表
sale method銷售法
sale or factoring of accounts receivable應收賬款出售
sales agency銷售代理處
sales returns and allowances銷貨退回與折讓
sales-type financing lease銷售式融資租賃
Secondary accounts從屬賬戶
securities market證券市場
security primary market一級市場
security secondary market二級市場
segmental reporting分部報告
selling expenses銷售費用
selling rate賣出匯率
service factor勞務因素
settlement accounts結算賬戶
Short-term Borrowing短期借款
simple entry簡單分錄
simple equity   method簡單權益法
single account title voucher單式記賬憑證
single method單一匯率法
single-entry bookkeeping單式記賬法
single-record document一次憑證
sinking fund償債基金
sole proprietorship獨資企業
source document原始憑證
source document from outside外來原始憑證
special purpose financial statements專用報表
special-purpose voucher專用記賬憑證
specific change特定變動
specific price index特定物價指數
stamp tax印花稅
standard costing標準成本法
Statutory welfare reserve法定公益金
stock exchange證券交易所
stock index futures股票指數期貨
stock rights認股權
subsidiary account明細分類賬戶
subsidiary company子公司
subsidiary ledger明細分類賬簿
substance over form實質重於形式
surplus reserves盈餘公積
suspense accounts暫記賬戶
targets of accounting activities會計任務
tax accounting稅務會計
tax effect method納稅影響法
taxes payable應交稅金
taxes payable method應付稅款法
temporal method時態法
temporary difference暫時性差異
temporary investment短期投資
the content of financial management財務管理內容
the cycle of financial management財務管理環節
the enterprise theory企業論
the entity theory實體論
the functions of financial management財務管理職能
the fund theory基金論
the principle of financial management財務管理原則
the proprietorship theory業主權論
the residual equity theory剩餘權益論
the value of an enterprise as a whole企業整體價值
theoretical   structure of accounting會計理論結構
timing difference時間性差異
trademarks and trade names商標權
transactions between home office and branches內部往來
transfer voucher轉賬憑證
translation gains or losses換算損益
translation of foreign currency statements外幣會計報表折算
translation-remeasurement method先折算後調整法
treasury stock approach庫藏股法美
trial balance試算表
trial balancing試算平衡
triple-entry bookkeeping三式記賬法
true and fair   view真實與公允
trustee accounting破產受托人清算組會計
two-transaction opinion兩筆交易觀
unconsolidated subsidiaries不合併子公司
Undistributed profits未分配利潤
units of general purchasing power一般購買力單位
units of measurement訂量單位
units of nominal currency名義貨幣單位
unrealized profit in ending inventory期末存貨的未實現損益
upstream sale向上銷售
value added statement增值表
variable costing變動成本法
Vertical integration縱向合併
wages payable應付工資
working paper工作底稿
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