会计术语英汉对照表【中级】

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中级会计
会计术语名称        英文名称
期间费用        Period Expense
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       
加速折旧法        accelerated depreciation methods
营业外收支净额        net non-operating income and expenditure
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        Other monetary assets
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
固定资产更换与固定资产改良        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        Income statement approach
可变现净值法        net realizable value
应付福利费        Accrued welfarism       
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       
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
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
股本        capital stock
企业管理费【旧】       
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
利润分配        profit distribution
应计费用        accrued expense
商标权        trademarks and tradenames       
净利润        net income
应付利润        profit payable
未分配利润        Undistributed profits
收益债券        income bonds
货币资金        Cash and cash equivalents
利息资本化        capitalization of interests
法定公益金        Statutory welfare reserve
工程物资        engineer material
预付账款        advance to supplier
其他应收款        other receivables
现金        cash
预收账款        Advance Received from Customers
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        Management Fee／Management Fees
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 Borrowing
递延资产        deferred charges
低值易耗品        Low-value consumption goods/Low value consumbles
当期经营观点        current operating concept of income
存货销售的影响        effects of inventory errors
折旧[旧]        depreciation
折旧方法        depreciation method
折旧率        depreciation rate
支出        payment
直线法        straight-line       
专利权        patents
住房基金        housing fund
重置成本法        replacement costing       
专有技术        know-how
专营权        franchises
资本公积        capital reserves       
资金占用和资金来源[旧]       
自然资源        natural resources
存货        inventory
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
包装物        Wrappage
版权        copyrights