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1、会计专业词汇英语翻译 转政治风险 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 跨国运转资本会计 multinational working capital man
2、agement 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
3、 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 accoun
4、ting 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
5、rail way transportation enterprises 所有者权益 owners equity 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 institut
6、ions 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
7、 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
8、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 acco
9、unting 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 an
10、d 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 indus
11、trial 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 enterprises 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
12、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 account
13、ing 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 accou
14、nting 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 公司债券利息摊销 加速折旧法 accelerated depreciation methods 营业外收支净额 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 debentu
15、re bonds 后进先出法 last-in, first-out, LIFO 其他货币资金 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 损益表法 可变现净值法 net realizable v
16、alue 应付福利费 基本业务利润 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 特定履行法 其他业务利润 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 mortg
