英语会计理论

have solid foundation of accounting theory

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;$b f G D3n旅游、饮食服务企业会计 accounting of tourism and service施工企业会计 accounting of construction enterprises W1P)R U+W:? P民航运输企业会计 accounting of civil aviation transportation enterprises M v"J G W!~ [2Z企业会计 business accounting!V7b*V+M t#a,P P T2V商品流通企业会计 accounting of commercial enterprises权责发生制原则 accrual basis农业会计 accounting of agricultural enterprises实现原则 realization principle历史成本原则 principle of historical cost h j z N/J3` L!外商投资企业会计 accounting of enterprises with foreign investment通用报表 all-purpose financial statements g N,M$p R f6M2G铁路运输企业会计 accounting of rail way transportation enterprises所有者权益 owners equityw4n8u-u F9z;D 所有者权益 owners equity+E+Q9v;g t y i(Y实质量于形式 substance over form修正性惯例 principle of exceptions信息系统论 information system perspective相关性原则 relevance;S X o N t X y微观会计 micro-accounting u6n"~ C O O%Y Z+a z&A客观性原则 objectivity;N )[ y+i可比性原则 comparability谨慎性原则 prudence金融企业会计 accounting of financial institutions ] | f L { Y p交通运输企业会计 accounting of communication and transportation enterprises建设单位会计 accounting of construction units记账本位币 recording currency y J&X-o ] u计量属性 measurement attributes U P+^&h v w*B)t及时性原则 timeliness货币计量 monetary measurement P 4a9^3f l会计准则 accounting standards会计主体 accounting entity会计职业道德 accounting professional ethics会计职能 functions of accounting q T b M%N j E会计预测 accounting forecasting会计要素 accounting elements K-f ?iK&s f }%z会计研究 accounting research会计学科体系 accounting science system k P*U;I5T | t L G,U会计学 accounting会计信息 accounting information会计任务 targets of accounting activities-m }5?)Q w(P V(B会计人员 accounting personnel会计确认 accounting recognition 会计目标 accounting objective会计理论结构 theoretical structure of accounting#T6U E1_ b o'r会计理论 accounting theory会计控制 accounting control n4z @0c Y4^ c会计决策 accounting decision making会计监督 accounting supervision n Z#N!} P9y W U7d会计假设 accounting assumption @6e#e w R R7Q&~会计记录 accounting records会计计量 accounting measurement I ` F N A g会计机构 accounting department会计环境 accounting environment;}"V5 o H$v(u n G会计核算 financial accounting/p M N |-z会计管理体制 system of accounting administration会计分期 accounting periods会计对象 accounting object R u2V x v v会计等式 accounting equation会计本质 nature of accounting会计报表 accounting statements宏观会计 macro-accounting会计 accounting汇总报表 combination statements j2Z N c0l m Q?划分资本性支出与收益性支出原则 distinguishment between capital expenditure and revenue expenditure ] ["a4B$v I!@.w1B合并报表 consolidated financial statements管理活动论 management activities perspective管理会计 management accounting y4m9Z)W ^ u N5N$d g0K管理工具论 management tool perspective'I L j6^ q4W m!F M股份制企业会计 accounting of stock companies公认会计原则 generally accepted accounting principle, GAAP l n E U9O公共会计 public accounting工业会计 accounting of industrial enterprises个别报表 individual statements高新技术企业会计 accounting of high technology enterprises负债 liability:n B'? b E q g%J C w9E q费用 expense反馈价值 feedback value对外经济合作企业会计 accounting of foreign economic cooperation enter prises对外报表 external statements5H5^7{ u J U i对内报表 internal statements一致性原则 consistency:Z#Y"f4X!n R/{(B艺术论 art perspective房地产开发企业会计 accounting of real estate enterprises邮电通信企业会计 accounting of post and telecommunication enterprises预测价值 forecast value'A'`$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$t4X C-Q d0h流动资产 current assets购货折扣 purchases discounts;?.M J Q*|8^;i4v商誉 goodwill应收账款 accounts receivable!| I M;Y u u*P投资收益 investment income营业利润 operating income7} M9M)| L4h R }2I3s {预提费用股本 capital stockM J6[7x c7J Z o公司债券偿还 redemption of bonds9f a g x'm-A/m h*q坏账 bad debts固定资产重估价 revaluations of fixed assets银行存款 cash in bank固定资产 fixed assets利润总额# C9r U U k H利益分配 profit distribution应计费用 accrued expense商标权 trademarks and trade names b&f Z e A ^ [ Y全部履行法净利润 net income H n ~ X I ^.h应付利润 profit payablec1n!u N U1G未分配利润2_3Z,Z M'~ x收益债券 income bonds*? x,Y6利息资本化 capitalization of interests预付账款 advance to supplier其他应收款 other receivables1i*@ ] d n i u$d2F$e+z现金 cashA&k3L F公司债券发行 corporate bond floatation*f `%B!v R)c |;N应付工资 wages payable实收资本 paid-in capital ? Z j e @ W盈余公积 surplus reserves3l F#p'?&J q#@ h管理费用 ^&| l S4C"G土地使用权)H D)b:i W7k-T股利 dividend应交税金 taxes payable负商誉 negative goodwill)H F U5O O C ?$] 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

sound foundation of accounting theory