关联业务往来
国有资本经营预算制度
能源审计
投资中心
利润中心
酌量性费用中心
收入中心
固定成本
fixed cost
标准成本中心
作业成本计算法
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
工程施工成本
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
期间费用
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
成本计算分步法
直接人工成本差异
direct labor variance
成本控制方法
cost control method
内河运输成本
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
铁路运输成本
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
沿海运输成本
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
汽车运输成本
存置成本
holding cost or carrying cost
已耗成本与未耗成本
expired cost and unex-pired cost
航空运输成本
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
远洋运输成本
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
房地产开发成本
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
分散核算
宏观经济成本
macro economic cost
综合费用分配
composite expenses allocation
全部成本
absorption cost
集中核算
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
主要产品单位成本分析
再生产成本
cost of reproduction
增量成本
incremantal cost
成本控制
cost control
全部产品成本分析
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
成本计划完成情况分析
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
成本费用界限
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
产品成本技术经济分析
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
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管理会计
管理会计
会计术语名称
英文名称
绩效考评试点
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
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企业财务会计
企业财务会计
会计术语名称
英文名称
管理层收购
mbo
预算实践应注意的问题
平衡计分卡
经济附加值
热钱
财务总监
cfo
预算外资金
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
国有独资公司
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
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会计总论
会计总论
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
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政府及非盈利组织会计
政府及非盈利组织会计
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
事业收入
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