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计英语术语国际会计术语英汉对照Account帐户Accountingsystem会计系统AmericanAccountingAssociation美国会计协会AmericanInstituteofCPAs美国注册会计师协会Audit审计Balancesheet资产负债表Bookkeepking簿记Cashflowprospects现金流量预测CertificateinInternalAuditing内部审计证书CertificateinManagementAccounting管理会计证书CertificatePublicAccountant注册会计师Costaccounting成本会计Externalusers外部使用者Financialaccounting财务会计FinancialAccountingStandardsBoard财务会计准则委员会Financialforecast财务预测Generallyacceptedaccountingprinciples公认会计原则General-purposeinformation通用目的信息GovernmentAccountingOffice政府会计办公室Incomestatement损益表InstituteofInternalAuditors内部审计师协会InstituteofManagementAccountants管理会计师协会Integrity整合性Internalauditing内部审计Internalcontrolstructure内部控制结构InternalRevenueService国内收入署Internalusers内部使用者Managementaccounting管理会计Returnofinvestment投资回报Returnoninvestment投资报酬SecuritiesandExchangeCommission证券交易委员会Statementofcashflow现金流量表Statementoffinancialposition财务状况表Taxaccounting税务会计Accountingequation会计等式Articulation勾稽关系Assets资产Businessentity企业个体Capitalstock股本Corporation公司Costprinciple成本原则Creditor债权人Deflation通货紧缩Disclosure批露Expenses费用Financialstatement财务报表Financialactivities筹资活动Going-concernassumption持续经营假设Inflation通货膨涨Investingactivities投资活动Liabilities负债Negativecashflow负现金流量Operatingactivities经营活动Ownersequity所有者权益Partnership合伙企业Positivecashflow正现金流量Retainedearning留存利润Revenue收入Soleproprietorship独资企业Solvency清偿能力Stable-dollarassumption稳定货币假设Stockholders股东Stockholdersequity股东权益Windowdressing门面粉饰原始分录错误erroroforiginalentry原始分录簿bookoforiginalentry原则性错误errorofprinciple流动资产currentassets流动负债currentliabilities流动比率currentratio流动抵押品floatingcharge租购hirepurchase租购公司hirer个体entity差额承上balancebroughtdown差额承前balancebroughtforward差额转下balancecarrieddown帐户account透支overdraft透支额度facilityextent名调乱错误errorofcommission现金日记簿cashbook现金收支帐receiptsandpaymentsaccount现金折扣cashdiscount虚帐户nominalaccount净损失netloss累积基金accumulatedfund停止经营quitconcern动用资金capitalemployed专利税royalty专利权patent货物寄销帐goodssentonconsignmentaccount票面值parvalue接纳accept净流动资产netcurrentassets速动比率liquidityratio寄销consignment寄销人consignor寄销帐consignmentaccount票据拒付手续费notingcharges票据贴现discountingbillofexchange组织大纲memorandumofassociation组织章程articlesofassociation商誉goodwill贷方credit贷项通知单creditnote贷项通知单(银行用)creditadvice提用drawings提款帐drawingsaccount费用expenses期未存货closingstock期初存货openingstock单式簿记single-entrybookkeeping备忘memorandum补助分类帐subsidiaryaccount报表statement贴现discount发票invoice发票人drawer间接工资indirectwages贴现手续费discountingcharge普通股ordinaryshares普通日记簿generaljournal普通原始簿generalbookoforiginalentry间接原料indirectmaterial间接费用indirectexpenses,overhead间接制造成本factoryoverhead开帐分录openingentries结帐分录closingentries短期合营jointventure短期合营帐jointventureaccount短期合营备忘帐memorandumjointventureaccount结算票据honourthebillofexchange超额利润superprofit资本capital资本主proprietor资本支出capitalexpenditure资本报酬率returnoncapitalemployed零用现金凭单pettycashvoucher零用现金簿pettycashbook债权人creditor债券debenture预计利息帐法interestsuspenseaccountmethod预付费用prepaidexpenses预取收益receiptinadvance会计等式accountingequation损益帐profitandlossaccount损益计算incomedetermination过帐posting资产assets资产负债表balancesheet资产收回价值goodsrepossessedvalue试算表trialbalance经常性项目recurrentitem溢价premium溢价发行issuedatpremium催缴股款call银行往来调节表bankreconciliationstatement复式簿记double-entrybookkeeping说明accountfor实帐户realaccount对销contra制成品finishedgoods汇票billofexchange,draft实际成本actualcost截线entershort其它资产otherassets递延资产deferredassets债券发行成本deferredbondissuancecosts长期预付租金long-termprepaidrent长期预付保险费long-termprepaidinsurance递延所得税资产deferredincometaxassets预付退休金prepaidpensioncost其它递延资产otherdeferredassets闲置资产idleassets闲置资产idleassets长期应收票据及款项与催收帐款long-termnotes,accountsandoverduereceivables长期应收票据long-termnotesreceivable长期应收帐款long-termaccountsreceivable催收帐款overduereceivables长期应收票据及款项与催收帐款-关系人long-termnotes,accountsandoverduereceivables-relatedparties其它长期应收款项otherlong-termreceivables备抵呆帐-长期应收票据及款项与催收帐款allowanceforuncollectibleaccounts-long-termnotes,accountsandoverduereceivables出租资产assetsleasedtoothers出租资产assetsleasedtoothers出租资产-重估增值assetsleasedtoothers-incrementalvaluefromrevaluation累积折旧-出租资产accumulateddepreciation-assetsleasedtoothers存出保证金refundabledeposit资本公积-库藏股票交易additionalpaid-incapital-treasurystocktrans-actions保留盈余(或累积亏损)如需转载，请注明来自FanE『翻译中国』http;//(accumulateddeficit)如需转载，请注明来自FanE『翻译中国』http;//未分配盈余(或累积亏损)如需转载，请注明来自FanE『翻译中国』http;//(oraccumulateddeficit)如需转载，请注明来自FanE『翻译中国』http;//~流动负债currentliabilities短期借款short-termborrowings(debt)如需转载，请注明来自FanE『翻译中国』http;//应