风子武nandy
Introduction to Management Accounting 初级管理会计 Introduction to Financial Accounting 基础会计 Intermediate Accounting 中级财务会计 Cost Accounting 成本会计 Accounting Information System 会计电算化 Advanced Accounting 高级财务会计Government and Nonprofit Accounting 预算会计 Auditing 审计学Federal Income Taxation 国家税务 Accounting theory 会计理论(财务分析)Account 科目，帐户Account format 帐户式Account payable 应付帐款Account receivable 应收帐款Accounting cycle 会计循环，指按顺序进行记录，归类，汇总和编表的全过程。在连续的会计期间周而复始的循环进行Accounting equation 会计等式：资产 = 负债 + 业主权益Accounts receivable turnover 应收帐款周转率：一个时期的赊销净额 / 应收帐款平均余额Accrual basis accounting 应记制，债权发生制：以应收应付为计算基础，以确定本期收益与费用的一种方式。凡应属本期的收益于费用，不论其款项是否以收付，均作为本期收益和费用处理。Accrued dividend 应计股利Accrued expense 应记费用：指本期已经发生而尚未支付的各项费用。Accrued revenue 应记收入Accumulated depreciation 累计折旧Acid-test ratio 酸性试验比率，企业速动资产与流动负债的比率，又称quick ratioAcquisition cost 购置成本Adjusted trial balance 调整后试算表，指已作调整分录但尚未作结账分录的试算表。Adjusting entry 调整分录：在会计期末所做的分录，将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。Adverse 应收帐款的帐龄分类Aging of accounts receivable 应收帐款的帐龄分类Allocable 应分配的Allowance for bad debts 备抵坏帐Allowance for depreciation 备抵折旧Allowance for doubtful accounts 呆帐备抵Allowance for uncollectible accounts 呆帐备抵Allowance method 备抵法：用备抵帐户作为各项资产帐户的抵销帐户，以使交易的费用与收入相互配合的方法。Amortization 摊销,清偿Annuity due 期初年金Annuity method 年金法Appraisal method 估价法Asset 资产Bad debt 坏帐Bad debt expense 坏帐费用：将坏帐传人费用帐户，冲销应收帐款Balance sheet 资产负债表Bank discount 银行贴现折价Bank reconciliation 银行往来调节：企业自身的存款帐户余额和银行对帐单的余额不符时，应对未达帐进行调节。Bank statement 银行对帐单，银行每月寄给活期存款客户的对帐单，列明存款兑现支票和服务费用。Barter 易货交易Benchmarking 基准，用于比较分析的基期经济资料Board of directors 董事会Bond 证券Bonds payable 应付债券，发行债券公司的一个负债帐户。Book value 帐面价值Bookkeeping 簿记Budget 预算，政府或企业用于控制未来经济活动的财务计划。Callable bonds 可赎回债券，可以提前偿还的债券又称可赎回债券。 Redeemable bondsCapital 资金，资本，资方。Capital expenditure 资本支出，指购买固定资产的支出，或为了一项业务长远利益的支出。资本支出在当期应税所得中，一般不能扣除。但机器设备等价款，可以列支折旧。Capital lease 资本租赁，税款。又称筹资租赁financing lease。租赁的两种形式之一，另一种是经营租赁operating lease .资本租赁是，承租人在借到资金的同时，又获得一项需要摊销的资产。由承租人负担维修，租金，保险费和Capital paid in 缴入资本Capital stock 股本Capitalize 资本化。Carry back 抵前Carry forward 递延, 结转Cash basis accounting 现收现付制会计，在会计核算中，以款项的实际收付为计算标准，以确定本期收益和费用的方法。这种方法不能正确反应各期损益，顾只适用于非营利单位。Cash disbursements journal 现金支出簿。Cash equivalents 现金等价物Cash flow 现金流量表Cash in hand 库存现金Cash receipts journal 现金收入日记帐Chart of accounts 会计科目表Classified balance sheet 分类资产负债表，按类别编制的资产负债表，将资产和负债按用途和来源划分为小类，对以清楚地表明资产与负债项目的典体构成情况。Closing entries 结帐分录，将收入和费用帐户结转于损益帐户的分录。Closing the accounts 结帐Collateral 抵押品Common-size statement 统一度量式财务报表，只有百分比而无金额的报表，将财务报表中的总数作为100%， 并将各项目分别换算为百分比，以分析不同项目的变化和差异。Common stock 普通股Compound interest 复利Comprehensive income 综合收入Conservatism 稳健主义，对会计事项的处理持稳健态度，不预计收益但预计损失，对资产估价要低，对负债的计算要高。如果没有确定的把握，在报表中所列的事项应使本期收益少计。Consistency principle 一致性，指各个会计时期会计方法保持一致，以便于不同时期的财务报表进行比较。Consolidated statements 汇总报表，包括子公司在内的母公司的财务报表。Contingent liability 或有负债Contra account 抵消帐户，用于抵减另一帐户余额而设置的帐户。例累积折旧是固定资产的抵消帐户。Contract interest rate 约定利率Contributed capital 缴入资本Control account 控制帐户，总分类帐中的一个帐户，用于统驭几个辅助帐户的总额。辅助帐户的增减也反应在此帐户总额上。Controlling (majority) interest 控制股权权益。Convertible bond 可转换债券Convertible preferred stock 可转换优先股Copyright 版权Cost of capital 资本成本，指企业所支付的债务利息和股等，它是决定资本预算的重要因素。Cost of goods sold 销售成本Coupon 息票Credit 信用，信贷，信用证，贷方Cumulative preferred stock 累积优先股，指当年利润不足发放股息时，可积累至下一年发放的优先股。Current assets 流动资产Current liability 流动负债Expense 支出Fair market value 公平市价FIFO 先进先出法Fixed assets 固定资产FOB price 离岸价格Footnotes 表下注释Foreign exchange 外汇Franchise 特许权Freight-in 进货运费Freight-out 销货运费General journal 普通日记帐General ledger 总分类帐Gross book value 帐面总值Gross profit 毛利,总利润Hedge 套期交易Income statement 损益表Incremental cost 增值成本Installment 分期付款Instrument 证券，票据Intangible assets 无形资产Interest 利息Inventory 存货Invoice 发票Issued capital stock 已发行股本Journal entry 日记帐, 分录Liability 负债LIFO 后进先出法Long-term debt 长期负债Lower of Cost or Market 成本市价孰低法Lump sum 一次性付款Market value 市场价值Markup 涨价Mortgage 抵押;债权Net assets 净资产Obsolete inventory 作废存货Partnership 合伙企业Par value 面值Patent 专利权Payroll 工资;工资单Pension fund 养老金基金Pension plan 养老金计划Physical inventory 实地盘存Pledged asset 抵押资产Posting 过帐P,P&E 固定资产Preference shares 优先股Preferred stock 优先股Premium 溢价Present value 现值Principal 本金Refinance 再筹资Refund 退还;再筹资Retained earning 留存收益Revenue 收入Salvage value 残值Security 证券，担保品Segment 分部Service life 使用年限Stockholders equity 股东权益Stock discount 股票折价Straight line method 直线法Subsidiary ledger 明细分类帐Sum-of-the-years-digits method 年数总和法Tangible assets 有形资产Voucher check 凭单支票Withholding 预扣Work sheet 工作底稿Write down 减记Write off 转销，注销Year-end-adjustment 年终调整
南噶希先生
Corporate finance theory, Intermediate Microeconomics, Intermediate Macroeconomics, investment, multivariate statistical analysis, the modern theory of the audit, international accounting research, theoretical studies of modern accounting, economics, Principles of Accounts, mid-level financial accounting, cost management and Accounting, financial management, auditing, high-level financial accounting, management principles, international financial management, international business management.
胖哥high吃
微观经济学和FISH - 本量利分析FISH应该是一个什么呢。FISH本意是鱼的意思，但这里肯定不是，我觉得是一个缩写。我继续查下，等更新！ 顺便给你一些会计专业词汇中英对照政治风险 political risk再开票中心 re-invoicing center V&W @ ?0_ i F-[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';n ? s d c _ w提前与延期支付 Leads and Lags | G.| ` g |1U q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:b T a.f #r3u跨国经营企业业绩评价 multinational performance evaluation@ F-F F p7Y W+K经济风险管理 managing economic exposure !I w V+I b8y y*D Z%`交易风险管理 managing transaction exposure换算风险管理 managing translation exposure F(n u i w8g T A国际投资决策会计 foreign project appraisal%{6[+A U1U国际投资决策会计 foreign project appraisal%I6n { N d;C i'K3D U国际存货管理 international inventory management Q9d Z7O3C*z t n1@"b `股利转移 dividend remittances公司内部贷款 inter-company loans冻结资金转移 repatriating blocked funds0B G&n.E {&f%W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 G+R;$b f G D3n旅游、饮食服务企业会计 accounting of tourism and service施工企业会计 accounting of construction enterprises W1P)R U+W:? 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b E q g%J C w9E q费用 expense反馈价值 feedback value对外经济合作企业会计 accounting of foreign economic cooperation enter prises对外报表 external statements5H5^7{ u J U i对内报表 internal statements一致性原则 consistency:Z#Y"f4X!n R/{(B艺术论 art perspective房地产开发企业会计 accounting of real estate enterprises邮电通信企业会计 accounting of post and telecommunication enterprises预测价值 forecast value'A'`$T _9O S)B,c真实与公允 true and fair view _ X&w7h9i | T&D3m S持续经营 going concern成本报表 cost statement5q7f"v z.x5Y财务会计原则 financial accounting principles B r z k a x1O ^;8X'p e e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 accounting1e y(p/a9Y s2Z4d3}重要性原则 materiality S x t] }!] q专用报表 special purpose financial statements资产 assets资金 funds6hw.U j0c C F2p f1EG资金运动 funds movement财务报告 financial report6x'x9z0w ~9@ B财务报表要素 elements of financial statements){ n*N n B _ S财务报表 financial statements L1p P { P f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 y3p,t(j B7c+E1i-o { |可转换债券 convertible bonds公司债券利息摊销,F l!t*K&R A V n加速折旧法 accelerated depreciation methods v(` Y q P z营业外收支净额 c0i L ]1k k"_4`公司债券利率 interest rate on debenture4D P u)y#C应收账款出借 assignment of accounts receivable T U w!x Z/?无担保债券 debenture bonds'P'k f J J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 Y Z KN5E;v G/S先进先出去 first-in, first-out缩写FIFO在发建工程 constructions in process B2e H7];c { @s固定资产更换与改良 improvements and replacements of fixed assets实地盘存制 periodic inventory system0z#r W X/N收益总括观点 all-inclusive concept of income损益表法 O)Z j e-u e^ P0D2C可变现净值法 net realizable value X)G a+b h-} i g7j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(Q D#s"q c7q F D现金折扣 cash discount @ Y N _ S ^8]z特定履行法)n n H"S1~ R d2F其他业务利润)y H C Z `o!W公司债券 bonds payable销售法 sale method应付票据 notes payable认股权 stock rights6+W/H%U h V l G固定资产修理 repairs and maintenance of fixed assets l+v-x K 6\%|有担保债券 mortgage bonds销售费用 selling expenses f:W J5F j e r应付股利 dividends payable J ] p%U8W t XF s u*b应收票据 notes receivable t7d/q z+T I s6J H. g无形资产 intangible assets收款法 collection method所得税 income tax流动负债 current liabilities a7H [" [ D生产法 production method计划成本核算 j2j } v*e d x e'P A废弃和生置法 retirement and replacement method盘存法 inventory method w y m$t4X C-Q d0h流动资产 current assets购货折扣 purchases discounts;?.M J Q*|8^;i4v商誉 goodwill应收账款 accounts receivable!| I M;Y u u*P投资收益 investment income营业利润 operating income7} M9M)| L4h R }2I3s {预提费用股本 capital stockM J6[7x c7J Z o公司债券偿还 redemption of bonds9f a g x'm-A/m h*q坏账 bad debts固定资产重估价 revaluations of fixed assets银行存款 cash in bank固定资产 fixed assets利润总额# C9r U U k H利益分配 profit distribution应计费用 accrued expense商标权 trademarks and trade names b&f Z e A ^ [ Y全部履行法净利润 net income H n ~ X I ^.h应付利润 profit payablec1n!u N U1G未分配利润2_3Z,Z M'~ x收益债券 income bonds*? 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Z j e @ W盈余公积 surplus reserves3l F#p'?&J q#@ h管理费用 ^&| l S4C"G土地使用权)H D)b:i W7k-T股利 dividend应交税金 taxes payable负商誉 negative goodwill)H F U5O O C ?$] U费用的确认 recognition of expense短期投资 temporary investment短期借款 short-term loans w0B ?1K.} x h递延资产 deferred charges c T d#.o低值易耗品4t8e ]1c t(E ^ H)w当期经营观点 current operating concept of income待摊费用)O ,B o m `%n待核销基建支出[旧] H Kh&o d K g%g8u;j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 g$Y Q#{ {"Z v.?折旧[旧] I _6C j.j.k u(h折旧方法 depreciation method折旧率 depreciation rate支出 payment直线法 straight-line6_ Z D e[6{#H8h"L d)~职工福利基金 welfare fund专项拨款【旧】0g K n5` ]7k6K专利权 patents3r P w `:@7d0L @住房基金 housing fund重置成本法 replacement costing+o*J z;w-R M专项物资[旧]专项资产【旧】专有技术 know-how j9E S o)_ F V {专营权 franchises)A ] | G M g I i a资本公积 capital reserves资产负债表 balance sheet Km3] {-h3q资金占用和资金来源[旧] h"S s S R q自然资源 natural resources存货 inventoryy j C;L C%H偿债基金 sinking fund a V B H P长期应付款 long-term payables L+a/P(Q g y长期投资 long-term investments长期借款 long-term loans长期负债 long-term liability of long-term debt财务费用 financing expenses拨定留存收益 appropriated retained earnings p.h-b Z*_ | n W标准成本法 standard costing变动成本法 variable costing$s&v-x Q P ] F5~比例履行法 A h S2b Y"O q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 R l#~ _ ~7y N J工作底稿 working paper P0R7t'E I n9a"P T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 document． H(a X!u2pY'k&@.g会计科目表 chart of accounts会计科目 account title红字更正法 correction by using red ink4L @,w%^ g H会计核算形式 bookkeeping procedures过账 posting q7[ q `'P;W会计分录 accounting entry Y9p"e o6|2s会计循环 accounting cycle会计账簿 Book of accounts活页式账簿 loose-leaf book-v ? [6oy*b集合分配账户 clearing accounts/e h B j1e V G计价对比账户 matching accounts a T4n;u W/y S 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 h Y1h a A q }简单分录 simple entry结算账户 settlement accounts7^ ?1e S.~4E E b-d结账 closing account v)U,Q( Y2r @ G$U+W结账分录 closing entry借贷记账法 debit-credit bookkeeping局部清查 partial check卡片式账簿 card book跨期摊提账户 inter-period allocation accounts累计凭证 multiple-record document．联合账簿 compound book u$w0] z U.Z7@ P |明细分类账簿 subsidiary ledger明细分类账户 subsidiary account盘存账存 inventory accounts%f-u r,U/U m3i Q7k平行登记 parallel recording R e Y c { t O m全面清查 complete check$o ~9E1i E ? @ ^)p日记总账 combined journal and ledger$^0j J D v n a w `日记总账核算形式 bookkeeping procedure using summarized journal三式记账法 triple-entry bookkeeping A u"Y @ f"S6`3t ]实账户 real accounts3r | *A&O*Z w1l.T { K试算表 trial balance*v u Y!t.B n+B w X试算平衡 trial balancing e s ~ a&|X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 u r I.u } C/c外来原始凭证 source document．nbspfrom outside现金日记账 cash journal+z:}/r ]%w6z1f!~虚账户 nominal accounts序时账簿 book of chronological entry n Q5k I'E f3 h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 r K2g e s6]增减记账法 increase-decrease bookkeeping债权结算账户 accounts for settlement of claim M v L U3p s } O'B:G债权债务结算账户 accounts for settlement of claim and debt5C4H-z5[ b x)J& Z {债务结算账户 accounts for settlement of debt V n G O6d n$o.Q1y账户 account;p6L m s M ^;@账户编号 Account number s Y K G 4` m%]账户对应关系 debit-credit relationship4y#a b/C%y j s账项调整 adjustment of account G"c G8a c9? C f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 accounts1_%Q J4V d0x3w转账凭证 transfer voucher W K V H9i r O资金运用账户 accounts of applications of funds/{ q [3F*E ` x h)h自制原始凭证 internal source document．总分类账簿 general ledgerD5K xS i"h.r 总分类账户 general account L d2G&?-I k0T:N _ t附加账户 adjunct accounts k W [ ` @6|3` r I-v {5r付款凭证 payment voucher分类账簿 ledger T7f&v f T4g ~多栏式日记账核算形式 bookkeeping procedure using columnar journal,X l n k/P(E M(D j F!Z对账 checking C"K*w Y._ w H V对应账户 corresponding accounts定期清查 Periodic checking method o"j Z"N b5W(`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 entry3Q5G ^ i C {,d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 |'E8x#g"m ` L M财产清查 physical inventory簿记 bookkeeping"@ t q ` t:^不定期清查 non-periodic checking method F3m L x a(A1i H补充登记法 correction by extra recording表外账户 off-balance sheet accounts备抵账户 provision accounts Z)J ])r S t h S备抵附加账户 provision and adjunct accounts5Z S B c#c&L!t p备查账簿 memorandum/^ {1t4e
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