会计 accounting
会计职能 accounting function
会计核算 financial accounting
会计控制 accounting control
会计学科 accounting science
会计职业 accounting profession
非营利组织会计 non-profit organization accounting
企业会计 enterprise accounting
财务会计 financial accounting
成本会计 cost accounting
管理会计 management accounting
税务会计 tax accounting
审计 audit电算化会计 computerized accounting
会计信息 accounting information
会计目标 accounting objective
企业会计准则 accounting criteria for enterprises
存货会计准则 inventory accounting
长期股权投资会计准则 accounting standards, long-term equity investment
投资性房地产会计准则 investment property accounting standards
固定资产会计准则 fixed assets accounting standards
生物资产会计准则 biological assets accounting standards
无形资产会计准则 intangible assets accounting standards
非货币性资产交换会计准则 of non-monetary assets, the exchange of accounting standards
资产减值会计准则 impairment of assets accounting standards
职工薪酬会计准则 staff salaries accounting standards
企业年金基金会计准则 enterprise annuity fund accounting standards
股份支付会计准则 share-based payment accounting standard
债务重组会计准则 debt restructuring accounting standards
或有事项会计准则 or a matter of accounting principles
收入会计准则 revenue accounting standards
建造合同会计准则 construction contracts accounting standards
政府补助会计准则 accounting for government grants guidelines
借款费用会计准则 borrowing costs accounting standards
所得税会计准则 income tax accounting standards
外币折算会计准则 foreign currency translation accounting standards
企业合并会计准则 business combinations accounting standards
租赁会计准则 lease accounting standards
金融工具确认和计量会计准则
recognition and measurement of financial instruments accounting standards
金融资产转移会计准则 the transfer of financial assets accounting rules
套期保值会计准则 hedge accounting
原保险合同会计准则 of the original insurance contracts accounting standard
再保险合同会计准则 re-insurance contracts accounting standard
石油天然气开采会计准则 oil and gas accounting standards
会计政策、会计估计变更和差错更正会计准则
accounting policies changes in accounting estimates and corrections of errors accounting standards
资产负债表日后事项会计准则 the balance sheet date accounting standards
财务报表列报会计准则 accounting standards financial statements reported
现金流量表会计准则 cash flow accounting standards
中期财务报告会计准则 interim financial reporting accounting standards
合并财务报表会计准则 the consolidated financial statements of accounting standards
每股收益会计准则 earnings per share accounting standards
分部报告会计准则 segment reporting accounting standards
关联方披露会计准则 related party disclosures accounting standards
金融工具列报会计准则 presentation of financial instruments accounting standards
首次执行企业会计准则 presentation of financial instruments accounting standards
会计的基本前提 accounting concepts
会计主体 accounting entity
持续经营 going concern
会计分期 accounting period
会计年度 financial year
货币计量 money measurement
权责发生制 accrual basis
收付实现制 cash basis of accounting
会计信息质量要求 quality of accounting information
可靠性 reliability 相关性 relevance
可理解性 understandability
可比性 comparability
实质重于形式 substance over form
重要性 materiality
谨慎性 prudence
及时性 timeliness
会计确认 accounting recognition
会计计量 accounting measurement
会计记录 accounting record
会计报告 accounting report
设置账户 setting up accounts
复式记帐 double-entry accounting
填制与审核会计凭证
fill in and audit the accounting documents借贷记账法 debit-credit bookkeeping
登记账簿registering accounting books
成本计算cost calculation
财产清查与编制财务报告 property Inventory and preparation of financial reports
会计要素 elements of accounting资产 assets流动资产 current assets
库存现金 cash in treasury
银行存款 bank deposit
其他货币资金 funds in other currencies
交易性金融资产 trading financial assets
应收票据 notes receivable
应收账款 accounts receivables
预付账款 prepayment
应收股利 dividends receivable
应收利息 interest receivable
其他应收款 other receivables
坏账准备 for bad debts
材料采购 material procurement
在途物资 goods in transit
原材料 raw(material)
材料成本差异 material cost variance
库存商品inventory
存货跌价准备 decline in value of inventories
非流动资产 non-current assets
可供出售金融资产available for sale financial assets
持有至到期投资 held-to-maturity investments
持有至到期投资减值准备 impairment of held-to-maturity investments
长期股权投资 long-term equity investments
长期股权投资减值准备 impairment of long-term equity investments
投资性房地产 investment in real estate
长期应收款 long-term receivables
固定资产 fixed assets
固定资产减值准备 impairment of fixed assets
累计折旧 accumulated depreciation
在建工程 construction in progress
工程物资 engineering materials
固定资产清理 clean-up of fixed assets
无形资产 intangibles
累计摊销 accumulated amortization
无形资产减值准备 impairment of intangible assets
长期待摊费用 the long-term deferred expenses
递延所得税资产 deferred tax assets
负债 liabilities
流动负债current liabilities
短期借款 short-term borrowings
交易性金融负债 trading financial liabilities
应付票据 notes payable
应付账款 payables
预收账款 receipts in advance
应付职工薪酬 meet the staff salaries
应交税费-应交增值税（销项税额） tax payable - payable VAT (output tax)
应交税费-应交增值税（进项税额） tax payable - payable value added tax (VAT)
应付利息 interest payable
应付股利 dividends payable
其他应付款 other payables
非流动负债 non-current liability
长期借款 long-term borrowings
应付债券 to cope with debt
长期应付款 long-term payables
未确认融资费用 finance charges are not recognized
预计负债estimated liabilities
递延所得税负债deferred income tax liabilities
所有者权益 owners’ equity
实收资本 paid-in capital
股本 equity
本年利润 current year profits
利润分配 profit distribution
资本公积 capital reserve
提取法定盈余公积 withdrawal legal surplus
提取任意盈余公积 withdrawal free surplus reserves
资本(或股本)溢价 capital (or equity) premium
其他资本公积 other capital reserve
盈余公积 surplus reserves
法定盈余公积 legal surplus
任意盈余公积 free surplus reserves
生产成本 production cost
制造费用 manufacturing expenses
劳务成本 labor Cost
研发支出-资本化支出 expenditures - Capital expenditures of
研发支出-费用化支出 expenditures - the cost of expenses
工程施工 construction
工程结算 project settlement
收入 revenue
费用 expense
利润 profit
主营业务收入 prime operating revenue
其他业务收入 other operating revenue
营业外收入 non-operating income
主营业务成本 operating costs
营业税金及附加 tax and associate charge
营业外支出 non-business expenditure
其他业务成本 other business expense
财务费用 finance charge
销售费用 selling expenses
管理费用 overhead
资产减值损失 impairment losses
所得税费用 tax fees
投资收益 investment income
会计等式 accounting formula
会计事项 accounting transaction
会计科目 accounting subjects
总分类账 general ledger
总日记账 general journal
日记账 journal entries
银行承兑汇票 bank acceptance
商业承兑汇票 trade acceptance
外埠存款 other city Cash in bank
银行本票 cashier's check
银行汇票 bank draft
信用卡 credit card
信用证保证金 l/c guarantee deposits
存出投资款 refundable deposits
待处理财产损溢 wait deal assets loss or income未分配利润 undistributed profit
试算平衡表 working trial balance
期末账项调整 final accounts adjustments
会计凭证 accounting documents
原始凭证 original evidences
一次凭证 single-record document
汇总原始凭证 summary of the original documents
记账凭证 account voucher
收款凭证 receipt voucher
付款凭证 payment voucher
转账凭证 transfer certificate
科目汇总表 categorized accounts summary
盘存账户 inventory account
资本账户 capital account
结算账户 settlement account
调整账户 adjustment account
集合分配账户 set allocation account
成本计算账户 costing account
跨期摊配账户 spread with account for inter-period
汇转账户 exchange transfer accounts
财务成果账户 financial results account
计价对比账户 accounts denominated in contrast
暂记账户 suspense accounts
会计账簿 accounting books日记账 journal总分类账簿 general ledger
明细分类账簿 detail ledger
备查账簿 reference books
错账更正方法 error correction method accounts
划线更正法 correction by drawing a straight ling
红字更正法 correction by using red ink
补充登记法 correction by extra recording
财产清查 property inventory
全部清查 all inventory
局部清查 partial inventory
定期清查 periodic checking method
不定期清查 non-periodic checking method
永续盘存制 perpetual inventory system
实地盘存制 physical inventory system
实地盘点法 physical inventory method
技术推算法 technology reckoning
抽查盘点法 sampling inventory method
银行存款余额调节表 bank balance sheet adjustment
往来款项对账单 between the amount of the bill
财务报表 financial statement
会计报表 accounting statement
会计报表附注 accounting statement footnote
资产负债表 statement of assets and liabilities
利润表 profit statement
现金流量表 cash flow statement
所有者权益变动表 owner of changes in equity
科目汇总表categorized accounts summary
会计机构负责人 accounting agencies
会计主管 accounting manager
会计档案 accounting files
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