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成本会计直接人工成本差异(directlaborvariance)直接材料成本差异(directmaterialvariance)在产品计价(work-in-processcosting)联产品成本计算(jointproductscosting)生产成本汇总程序(accumulationprocessofprocluctioncost)制造费用差异(manufacturingexpensesvariance)实际成本与估计成本(actualcostandestimatedcost)工资费用分配(salarycostsallocation)成本曲线(costcurve)农业生产成本(agricultureproductioncost)原始成本和重置成本(originalcostandreplacementcost)工程施工成本直接成本与间接成本(directcostandindirectcost)可控成本(controllablecost)制造费用分配(manufacturingexpensesallocation)理论成本与应用成本(theorycostandpracticecost)辅助生产成本分配(auxiliaryproductioncostallocation)期间,费用成本控制程序(procedureofcostcontrol)成本记录(costentry,costrecordercostagenda)成本计算分批法(jobcostingmethod)成本计算分步法直接人工成本差异(directlaborvariance)成本控制方法(costcontrolmethod)内河运输成本生产费用要素(elementsofproductionexpenses)历史成本与未来成本(historicalcostandfuturecost)可避免成本与不可避免成本(avoidablecostandunavoidablecost)成本计算期(costperiod)平均成本与个别成本(avoragecostandindividualcost)跨期摊提费用分配(inter-periodexpensesallocation)计划成本(plannedcost)数量差异(quantityvariance)燃料费用分配(fuelexpensesallocation)定额成本控制制度(normcostcontrolsystem)定额管理(managementnorm)可递延成本与不可递延成本(deferrablecostandundeferrablecost)成本控制标准(standardofcostcontrol)副产品成本计算(by-productcosting)责任成本(responsibilitycost)生产损失核算(productionlossaccounting)生产成本(productioncost)预计成本(predictedcost)成本结构(coststructure)房地产开发成本主要成本与加工成本(primecostsandprocessingcosts)决策成本(costofdecisionmaking)成本计算品种法(categorycostingmethod)在产品成本(work-in-processcost)工厂成本(factorycost)成本考核(costassess)制造费用(manufactruingexpenses)动力费用分配(powerexpensesallocation)趋势分析法(trendanalysisapproach)成本计算简单法(simplecostingmethod)责任成本层次(levelsofresponsibilitycost)对比分析法(comparativeanalysisapproach)约当产量比例法(equivalentunitsmethod)原始记录(originalrecord)可比产品成本分析(generalproductcostanalysis)成本计算方法(costingmethod)成本计算对象(costingobjective)成本计算单位(costingunit)成本计划完成情况分析成本计划管理体系(plannedmanagementsystemofcost)成本计划(costplan)成本会计(costaccounting)成本核算原则(principleofcosting)成本核算程序(costaccountingqrocedures)成本核算成本(costingaccount)成本核算(costing)成本归集(costaccumulation)成本管理(costmanagement)成本分析(costanalysis)成本分配(ocstallocation)成本分类账(costledger)成本分类(costclassifiction)成本费用界限成本调整(costadjustment)成本差异(costvariance)成本报告(costingreport)成本(cost)车间成本(workshopcost)厂内经济核算制(internalbusinessaccountingsystem)厂内结算价格(internalsettlementprices)产品寿命周期成本(productlifecyclecost)产品成本项目(costitemsofproduct)产品成本技术经济分析产品成本计划(theplanofproductcosts)产品成本(productcost)初级会计汇总原始凭证(cumulativesourcedocument)汇总记账凭证核算形式(bookkeepingprocedureusingsummaryovchers)工作底稿(workingpaper)复式记账凭证(mvltipleaccounttitlesvoucher)复式记账法(Doubleentrybookkeeping)复合分录(compoundentry)划线更正法(correctionbydrawingastraightling)汇总原始凭证(cumulativesourcedocument)会计凭证(accountingdocuments)会计科目表(chartofaccounts)会计科目(accounttitle)红字更正法(correctionbyusingredink)会计核算形式(bookkeepingprocedures)过账(posting)会计分录(accountingentry)会计循环(accountingcycle)会计账簿(Bookofaccounts)活页式账簿(loose-leafbook)集合分配账户(clearingaccounts)计价对比账户(matchingaccounts)记账方法(bookkeepingmethods)记账规则(recordingrules)记账凭证(voucher)记账凭证核算形式(Bookkeepingprocedureusingvouchers)记账凭证汇总表核算形式(bookkeepingprocedureusingcategorizedaccountsummary)简单分录(simpleentry)结算账户(settlementaccounts)结账(closingaccount)结账分录(closingentry)借贷记账法(debit-creditbookkeeping)通用日记账核算形式(bookkeepingprocedureusinggeneraljournal)外来原始凭证(sourcedocumentfromoutside)现金日记账(cashjournal)虚账户(nominalaccounts)序时账簿(bookofchronologicalentry)一次凭证(single-recorddocument)银行存款日记账(depositjournal)永续盘存制(perpetualinventorysystem)原始凭证(sourcedocument)暂记账户(suspenseaccounts)增减记账法(increase-decreasebookkeeping)债权结算账户(accountsforsettlementofclaim)债权债务结算账户(accountsforsettlementofclaimanddebt)债务结算账户(accountsforsettlementofdebt)账户(account)账户编号(Accountnumber)账户对应关系(debit-creditrelationship)账项调整(adjustmentofaccount)专用记账凭证(special-purposevoucher)转回分录(reversingentry)资金来源账户(accountsofsourcesoffunds)资产负债账户(balancesheetaccounts)转账凭证(transfervoucher)资金运用账户(accountsofapplicationsoffunds)自制原始凭证(internalsourcedocument)总分类账簿(generalledger)总分类账户(generalaccount)附加账户(adjunctaccounts)付款凭证(paymentvoucher)分类账簿(ledger)中级会计固定资产(fixedassets)利润总额利益分配(profitdistribution)应计费用(accruedexpense)商标权(trademarksandtradenames)全部履行法净利润(netincome)应付利润(profitpayable)未分配利润收益债券(incomebonds)货币资金利息资本化(capitalizationofinterests)公益金工程物资预付账款(advancetosupplier)其他应收款(otherreceivables)现金(cash)预收账款公司债券发行(corporatebondfloatation)应付工资(wagespayable)实收资本(paid-incapital)盈余公积(surplusreserves)管理费用土地使用权股利(dividend)应交税金(taxespayable)流动资金负商誉(negativegoodwill)费用的确认(recognitionofexpense)短期投资(temporaryinvestment)专项资产【旧】专有技术(know-how)专营权(franchises)资本公积(capitalreserves)资产负债表法资金占用和资金来源[旧]自然资源(naturalresources)存货(inventory)车间经费【旧】偿债基金(sinkingfund)长期应付款(long-termpayables)长期投资(long-terminvestments)长期借款(long-termloans)长期负债(long-termliabilityoflong-termdebt)财务费用(financingexpenses)拨定留存收益(appropriatedretainedearnings)标准成本法(standardcosting)变动成本法(variablecosting)比例履行法包装物版权(copyrights)高级会计期货交易市场(marketoffuturestransaction)期货交易(futurestransaction)举债经营融资租赁(leveragedlease)金融工具(financialinstruments)企业集团(businessqroup)年度报告(annualreport)内部往来(transactionsbetweenhomeofficeandbranches)合伙企业(partnershipenterprise)合并资产负债表(consolidatedbala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