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1、第 1 页 共 13 页财务管理英语词汇财务管理英语词汇acceptance market 承兑市场 acceptance market 承兑市场 accounting regulations for scientific research institutes 科学事业单位会计制度 account number 账户编号 account title 会计科目 account 账户 accounting cycle 会计循环 accounting documents 会计凭证 accounting for branch 分支机构会计 accounting for business combin
2、ation 企业合并会计 accounting for income taxes of consolidated entities 合并主体的所得税会计 accounting for leases-lessee 承租人会计 accounting for leases-lesser 出租人会计 accounting for non-profit organizations 事业单位会计 accounting for pension plan 退休金会计 accounting for price changes 物价变动会计 accounting income 会计利润 accounts for
3、settlement of claim and debt 债权债务结算账户 accounts for settlement of claim 债权结算账户 accounts for settlement of debt 债务结算账户 accounts of applications of funds 资金运用账户 accounts of sources of funds 资金来源账户 accrued expense 应计费用 accrued expenses 预提费用 accrued liabilities 预计负债 accumulated depreciation 累计折旧 actual c
4、ost and estimated cost 实际成本与估计成本 adjunct accounts 附加账户 adjustment of account 账项调整 admission of a new partner 新合伙人入伙 advance to supplier 预付账款 agriculture production cost 农业生产成本 allowance receivable 应收补贴款 annual report 年度报告 appropriated retained earnings 拨定留存收益 asset/liability method 资产负债法 associated
5、company 附属公司 auxiliary production cost allocation 辅助生产成本分配 avoidable cost and unavoidable cost 可避免成本与不可避免成本 average cost and individual cost 平均成本与个别成本 balance sheet accounts 资产负债账户 bank loans - long term 长期借款第 2 页 共 13 页bank loans - short term - credit 短期借款-信用借款 bank loans - short term - guaranteed
6、短期借款-担保借款 bank loans - short term - pledged 短期借款-抵押借款 bankruptcy liquidation 破产清算 bond payable - accrued interest 应付债券-应计利息 bond payable - discount 应付债券-债券折价 bond payable - excess 应付债券-债券溢价 bond payable - par value 应付债券-债券面值 book of accounts 会计账簿 book of chronological entry 序时账簿 bookkeeping methods
7、记账方法 bookkeeping procedure using categorized account summary 记账凭证汇总表核算形式 bookkeeping procedure using general journal 通用日记账核算形式 bookkeeping procedures 会计核算形式 branch 分支机构 budget management method of colleges and universities 高等学校预算管理方式 business combination 企业合并 business finance 企业财务 business finance 企
8、业财务 business group 企业集团 buying rate 买入汇率 by-product costing 副产品成本计算 capital factor 资本因素 capital maintenance 资本保全 capital reserves 资本公积 capital surplus - cash donation 资本公积-接受现金捐赠 capital surplus - donation reserve 资本公积-接受捐赠非现金资产准备 capital surplus - foreign currency translation 资本公积-外币资本折算差额 capital
9、surplus - investment reserve 资本公积-股权投资准备 capital surplus - others 资本公积-其他 capital surplus - share premium 资本公积-股本溢价 capital surplus - subsidiary 资本公积-拨款转入 capitalization of interests 利息资本化 capitalized value 资本化价值 cash in bank 银行存款 cash in hand 现金 cash journal 现金日记账 cash 现金 category costing method 成本
10、计算品种法 change in ownership of a subsidiary 子公司权益变动 change in ownership percentage held by parent 母公司持股比例变动 chart of accounts 会计科目表 clearing accounts 集合分配账户 closing account 结账第 3 页 共 13 页closing entry 结账分录 colleges and universities assets 高等学校资产 colleges and universities expenditures 高等学校支出 colleges a
11、nd universities revenues 高等学校收入 company limited by shares 股份有限公司 company limited by shares 股份有限公司 company of unlimited liability 无限责任公司 company of unlimited liability 无限责任公司 company 公司 company 公司 comparative analysis approach 对比分析法 complex equity method 复杂权益法 compound entry 复合分录 comprehensive alloca
12、tion 全面分摊法 conglomeration 混合合并 consigned processing material 委托加工物资 consignment loan - interest 委托贷款-利息 consignment loan - principle 委托贷款-本金 consignment loan - provision 委托贷款-减值准备 consignment 商品寄销 consignment-in 受托代销商品 consignment-in payables 代销商品款 consignment-out 委托代销商品 consolidated balance sheet 合
13、并资产负债表 consolidated financial statements 合并会计报表 consolidated income statement 合并损益表 consolidated statement of cash flow 合并现金流量表 consolidated statement of changes in financial poition 合并财务状况变动表 consolidation 创立合并 construction in progress 在建工程 constructive gains and losses on bonds 推定赎回损益 constructive
14、 retirement 推定赎回 consumer tax 消费税 contemporary theory 当代理论 controllable cost 可控成本 copyrights 版权 corporate bond floatation 公司债券发行 correction by drawing a straight ling 划线更正法 correction by using red ink 红字更正法 cost accounting procedures 成本核算程序 cost accounting 成本会计 cost accumulation 成本归集 cost adjustment
15、 成本调整 cost analysis 成本分析第 4 页 共 13 页cost assess 成本考核 cost classification 成本分类 cost control method 成本控制方法 cost curve 成本曲线 cost entry, cost recorder cost agenda 成本记录 cost items of product 产品成本项目 cost ledger 成本分类账 cost management 成本管理 cost method 成本法 cost of decision making 决策成本 cost of real estate 房地产
16、成本 cost of sales 主营业务成本 cost period 成本计算期 cost plan 成本计划 cost recovery method 成本回收法 cost structure 成本结构 cost variance 成本差异 cost 成本 cost-book value differentials 合并价差 costing account 成本核算成本 costing method 成本计算方法 costing objective 成本计算对象 costing report 成本报告 costing unit 成本计算单位 costing 成本核算 crosswise sale 横向销售 current cost 现行成本 cumulative source document 汇总原始凭证 cumulative source document 汇总原始凭证 current cost accounting 现行成本会计 current cost/general purchasing power accounting 现行成本/稳值货币
