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会计原始凭证英文表达

2010-07-14 13:37

  原始凭证 source document

  相关词汇:

  original document 原始凭证

  original evidence 原始凭证

  book of original documents for payments 付款原始凭证簿

  附:会计专业词汇英语翻译

  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 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

  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

  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

  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 debenture 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 value

  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 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

  计划成本核算

  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

  商誉 goodwill

  应收账款 accounts receivable

  投资收益 investment income

  营业利润 operating income

  预提费用

  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

  利润总额

  利益分配 profit distribution

  应计费用 accrued expense

  商标权 trademarks and trade names

  全部履行法

  净利润 net income

  应付利润 profit payable

  未分配利润

  收益债券 income bonds

  货币资金

  利息资本化 capitalization of interests

  公益金

  工程物资

  预付账款 advance to supplier

  其他应收款 other receivables

  现金 cash

  预收账款

  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

  管理费用

  土地使用权

  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

  低值易耗品

  当期经营观点 current operating concept of income

  待摊费用

  待核销基建支出[旧]

  待处理流动资产损失

  待处理固定资产损失

  存货销售的影响 effects of inventory errors

  折旧[旧]

  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

  专项拨款【旧】

  专利权 patents

  住房基金 housing fund

  重置成本法 replacement costing

  专项物资[旧]

  专项资产【旧】

  专有技术 know-how

  专营权 franchises

  资本公积 capital reserves

  资产负债表 balance sheet

  资金占用和资金来源[旧]

  自然资源 natural resources

  存货 inventory

  车间经费【旧】

  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

  比例履行法

  包装物

  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 documents

  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 from outside

  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 relationship

  账项调整 adjustment of account

  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

  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

  备查账簿 memorandum

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