凈變現價值英語怎麼說及英文翻譯
A. 誰能給我一份財務會計基礎詞彙的英語翻譯
資 產 ASSETS
流動資產: CURRENT ASSETS:
現金 Cash on hand
銀行存款 Cash in bank
應收票據 Notes receivable
應收帳款 Accounts receivable (IND.I.A.S.P.A.)
減:壞帳准備 Less: Provision for bad debts
預付貨款 Advances to suppliers
其他應收款 Other receivables
待攤費用 Prepaid expense
存貨 Inventories
減:存貨變現損失准備 Less:Provision for loss on realization of inventories
其他流動資產 Other current assets
流動資產合計 Total current assets
長期投資: LONG-TERM INVESTMENTS:
長期投資 Long-term investments
固定資產: FIXED ASSETS:
固定資產原價 Fixed assets-cost
減:累計折舊 Less: Accumulated depreciation
固定資產凈值 Fixed assets-net value
固定資產清理 Disposal of fixed assets
在建工程: CONSTRUCTION IN PROGRESS:
在建工程 Construction in progress
無形資產: INTANGIBLE ASSETS:
場地使用權 Land occupancy right
工業產權及專有技術 Instry property rights and proprietary technology
其他無形資產 Other intangible assets
無形資產合計 Total intangible assets
其他資產: OTHER ASSETS:
開辦費 Organization expense
其他資產合計 Total other assets
資產總計 TOTAL ASSETS
負債及所有者權益 LIABILITIES AND OWNER'S EQUITY
流動負債: CURRENT LIABILITIES:
短期借款 Short-term loans
應付票據 Notes payable
應付帳款 Accounts payable
應付工資 Accrued payroll
應交稅金 Taxes payable
應付股利 Dividends payable
預收貨款 Advances form customers
其他應交款 Other tiable
其他應付款 Other payables
預提費用 Accrued expense
職工獎勵及福利基金 Staff and workers' bonus and welfare fund
其他流動負債 Other current liabilities
流動負債合計 Total current liabilities
長期負債: LONG-TERM LIABILITIES:
長期借款 Long-term loans
應付公司債 Debentures payable
長期負債合計 Total long-term liabilities
負債合計 Total liablities
所有者權益: OWNER'S EQUITY:
實收資本(非人民幣貨幣資本期末金額) Paid-in capital(amount of non-RMB currency at end of period )
其中: Including:
中方投資(非人民幣貨幣資本期末金額) Chinese investments(amount of non-RMB currency at end of period )
外方投資(非人民幣貨幣資本期末金額) Foreign investments(amount of non-RMB currency at end of period )
資本公積 Capital surplus
儲備基金 Reserve fund
企業發展基金 Enterprise expansion fund
本年利潤 Current year net income
未分配利潤 Undistributed profit
所有者權益合計 Total owner's equity
負債及所有者權益合計 TOTAL LIABILITIES AND OWNER'S EQUITY
營業收入 Sales
其中:出口收入 Including: export sales
減:折扣與折讓 Less: Discounts and allowances
營業收入凈額 Net sales
減:營業成本 Less: Cost of sales
其中:出口成本 Including: Cost of export sales
產品銷售稅金 Sales Taxes
產品銷售毛利 Gross profit
減:銷售費用 Less: Selling expense
管理費用 General and administrative expense
財務費用 Financial expense
其中:利息支出(減利息收入) Including: Interest expense(less interest income)
匯兌損失(減匯兌收益) Exchang loss(less exchange gain)
產品銷售利潤 Income from main operation
加:其他業務利潤 Add:Income from other operations
營業利潤 Operating income
加:投資收益 Add: Investment income
加:營業外收入 Add: Non-operating income
減:營業外支出 Less: Non-operating expense
加:以前年度損益調整 Add: Adjustment to prior year's income and expense
利潤總額 Income before tax
減:所得稅 Less: Income tax
凈利潤 Net income
B. 會計專業英語翻譯,急~~
微觀經濟學和FISH - 本量利分析
FISH應該是一個什麼呢。FISH本意是魚的意思,但這里肯定不是,我覺得是一個縮寫。
我繼續查下,等更新!
順便給你一些會計專業詞彙中英對照
政治風險 political risk
再開票中心 re-invoicing center V&W @ ?0_ i F-[
現代管理會計專門方法 special methods of modern management accounting
現代管理會計 modern management accounting';n ? s d c _ w
提前與延期支付 Leads and Lags | G.| ` g |1U q
特許權使用管理費 fees and royalties
跨國資本成本的計算 the cost of capital for foreign investments
跨國運轉資本會計 multinational working capital management:b T a.f #r3u
跨國經營企業業績評價 multinational performance evaluation@ F-F F p7Y W+K
經濟風險管理 managing economic exposure !I w V+I b8y y*D Z%`
交易風險管理 managing transaction exposure
換算風險管理 managing translation exposure F(n u i w8g T A
國際投資決策會計 foreign project appraisal%{6[+A U1U
國際投資決策會計 foreign project appraisal%I6n { N d;C i'K3D U
國際存貨管理 international inventory management Q9d Z7O3C*z t n1@"b `
股利轉移 dividend remittances
公司內部貸款 inter-company loans
凍結資金轉移 repatriating blocked funds0B G&n.E {&f%W
凍結資金保值 maintaining the value of blocked funds
調整後的凈現值 adjusted net present value
配比原則 matching G+R;$b f G D3n
旅遊、飲食服務企業會計 accounting of tourism and service
施工企業會計 accounting of construction enterprises W1P)R U+W:? P
民航運輸企業會計 accounting of civil aviation transportation enterprises M v"J G W!~ [2Z
企業會計 business accounting!V7b*V+M t#a,P P T2V
商品流通企業會計 accounting of commercial enterprises
權責發生制原則 accrual basis
農業會計 accounting of agricultural enterprises
實現原則 realization principle
歷史成本原則 principle of historical cost h j z N/J3` L!
外商投資企業會計 accounting of enterprises with foreign investment
通用報表 all-purpose financial statements g N,M$p R f6M2G
鐵路運輸企業會計 accounting of rail way transportation enterprises
所有者權益 owners equity
w4n8u-u F9z;D 所有者權益 owners equity+E+Q9v;g t y i(Y
實質量於形式 substance over form
修正性慣例 principle of exceptions
信息系統論 information system perspective
相關性原則 relevance;S X o N t X y
微觀會計 micro-accounting u6n"~ C O O%Y Z+a z&A
客觀性原則 objectivity;N )[ y+i
可比性原則 comparability
謹慎性原則 prudence
金融企業會計 accounting of financial institutions ] | f L { Y p
交通運輸企業會計 accounting of communication and transportation enterprises
建設單位會計 accounting of construction units
記賬本位幣 recording currency y J&X-o ] u
計量屬性 measurement attributes U P+^&h v w*B)t
及時性原則 timeliness
貨幣計量 monetary measurement P 4a9^3f l
會計准則 accounting standards
會計主體 accounting entity
會計職業道德 accounting professional ethics
會計職能 functions of accounting q T b M%N j E
會計預測 accounting forecasting
會計要素 accounting elements K-f ?iK&s f }%z
會計研究 accounting research
會計學科體系 accounting science system k P*U;I5T | t L G,U
會計學 accounting
會計信息 accounting information
會計任務 targets of accounting activities-m }5?)Q w(P V(B
會計人員 accounting personnel
會計確認 accounting recognition
會計目標 accounting objective
會計理論結構 theoretical structure of accounting#T6U E1_ b o'r
會計理論 accounting theory
會計控制 accounting control n4z @0c Y4^ c
會計決策 accounting decision making
會計監督 accounting supervision n Z#N!} P9y W U7d
會計假設 accounting assumption @6e#e w R R7Q&~
會計記錄 accounting records
會計計量 accounting measurement I ` F N A g
會計機構 accounting department
會計環境 accounting environment;}"V5 o H$v(u n G
會計核算 financial accounting/p M N |-z
會計管理體制 system of accounting administration
會計分期 accounting periods
會計對象 accounting object R u2V x v v
會計等式 accounting equation
會計本質 nature of accounting
會計報表 accounting statements
宏觀會計 macro-accounting
會計 accounting
匯總報表 combination statements j2Z N c0l m Q?
劃分資本性支出與收益性支出原則 distinguishment between capital expenditure and revenue expenditure ] ["a4B$v [email protected]
合並報表 consolidated financial statements
管理活動論 management activities perspective
管理會計 management accounting y4m9Z)W ^ u N5N$d g0K
管理工具論 management tool perspective'I L j6^ q4W m!F M
股份制企業會計 accounting of stock companies
公認會計原則 generally accepted accounting principle, GAAP l n E U9O
公共會計 public accounting
工業會計 accounting of instrial enterprises
個別報表 indivial statements
高新技術企業會計 accounting of high technology enterprises
負債 liability:n B'? b E q g%J C w9E q
費用 expense
反饋價值 feedback value
對外經濟合作企業會計 accounting of foreign economic cooperation enter prises
對外報表 external statements5H5^7{ u J U i
對內報表 internal statements
一致性原則 consistency:Z#Y"f4X!n R/{(B
藝術論 art perspective
房地產開發企業會計 accounting of real estate enterprises
郵電通信企業會計 accounting of post and telecommunication enterprises
預測價值 forecast value'A'`$T _9O S)B,c
真實與公允 true and fair view _ X&w7h9i | T&D3m S
持續經營 going concern
成本報表 cost statement5q7f"v z.x5Y
財務會計原則 financial accounting principles B r z k a x1O ^;8X'p e e
財務會計概念框架 financial accounting conceptual framework
財務會計 financial accounting
政府及非營利組織會計 governmental and non-profit organization accounting1e y(p/a9Y s2Z4d3}
重要性原則 materiality S x t] }!] q
專用報表 special purpose financial statements
資產 assets
資金 funds6hw.U j0c C F2p f1EG
資金運動 funds movement
財務報告 financial report6x'x9z0w ~9@ B
財務報表要素 elements of financial statements){ n*N n B _ S
財務報表 financial statements L1p P { P f
幣值穩定假設 constant-dollar assumption
保險企業會計 accounting of insurance companies
收入的確認 recognition of revenue
公司債券發行價格 corporate bond issuing price
固定資產折舊 depreciation of fixed assets y3p,t(j B7c+E1i-o { |
可轉換債券 convertible bonds
公司債券利息攤銷,F l!t*K&R A V n
加速折舊法 accelerated depreciation methods v(` Y q P z
營業外收支凈額 c0i L ]1k k"_4`
公司債券利率 interest rate on debenture4D P u)y#C
應收賬款出借 assignment of accounts receivable T U w!x Z/?
無擔保債券 debenture bonds'P'k f J J
後進先出法 last-in, first-out, LIFO
其他貨幣資金
應付票據貼現 discount on notes payable Y Z KN5E;v G/S
先進先出去 first-in, first-out縮寫FIFO
在發建工程 constructions in process B2e H7];c { @s
固定資產更換與改良 improvements and replacements of fixed assets
實地盤存制 periodic inventory system0z#r W X/N
收益總括觀點 all-inclusive concept of income
損益表法 O)Z j e-u e^ P0D2C
可變現凈值法 net realizable value X)G a+b h-} i g7j
應付福利費
基本業務利潤
固定資產擴建 additions of fixed assets
應收賬款出售 sale or factoring of accounts receivable
或有負債 contingent liability
銷貨退回與折讓 sales returns and allowances
零售價格法 retail method(Q D#s"q c7q F D
現金折扣 cash discount @ Y N _ S ^8]z
特定履行法)n n H"S1~ R d2F
其他業務利潤)y H C Z `o!W
公司債券 bonds payable
銷售法 sale method
應付票據 notes payable
認股權 stock rights6+W/H%U h V l G
固定資產修理 repairs and maintenance of fixed assets l+v-x K 6\%|
有擔保債券 mortgage bonds
銷售費用 selling expenses f:W J5F j e r
應付股利 dividends payable J ] p%U8W t XF s u*b
應收票據 notes receivable t7d/q z+T I s6J H. g
無形資產 intangible assets
收款法 collection method
所得稅 income tax
流動負債 current liabilities a7H [" [ D
生產法 proction method
計劃成本核算 j2j } v*e d x e'P A
廢棄和生置法 retirement and replacement method
盤存法 inventory method w y m$t4X C-Q d0h
流動資產 current assets
購貨折扣 purchases discounts;?.M J Q*|8^;i4v
商譽 goodwill
應收賬款 accounts receivable!| I M;Y u u*P
投資收益 investment income
營業利潤 operating income7} M9M)| L4h R }2I3s {
預提費用
股本 capital stockM J6[7x c7J Z o
公司債券償還 redemption of bonds9f a g x'm-A/m h*q
壞賬 bad debts
固定資產重估價 revaluations of fixed assets
銀行存款 cash in bank
固定資產 fixed assets
利潤總額# C9r U U k H
利益分配 profit distribution
應計費用 accrued expense
商標權 trademarks and trade names b&f Z e A ^ [ Y
全部履行法
凈利潤 net income H n ~ X I ^.h
應付利潤 profit payablec1n!u N U1G
未分配利潤2_3Z,Z M'~ x
收益債券 income bonds
*? x,Y6
利息資本化 capitalization of interests
預付賬款 advance to supplier
其他應收款 other receivables1i*@ ] d n i u$d2F$e+z
現金 cash
A&k3L F
公司債券發行 corporate bond floatation*f `%B!v R)c |;N
應付工資 wages payable
實收資本 paid-in capital ? Z j e @ W
盈餘公積 surplus reserves3l F#p'?&J q#@ h
管理費用 ^&| l S4C"G
土地使用權)H D)b:i W7k-T
股利 dividend
應交稅金 taxes payable
負商譽 negative goodwill)H F U5O O C ?$] U
費用的確認 recognition of expense
短期投資 temporary investment
短期借款 short-term loans w0B ?1K.} x h
遞延資產 deferred charges c T d#.o
低值易耗品4t8e ]1c t(E ^ H)w
當期經營觀點 current operating concept of income
待攤費用)O ,B o m `%n
待核銷基建支出[舊] H Kh&o d K g%g8u;j
待處理流動資產損失
待處理固定資產損失
存貨銷售的影響 effects of inventory errors g$Y Q#{ {"Z v.?
折舊[舊] I _6C j.j.k u(h
折舊方法 depreciation method
折舊率 depreciation rate
支出 payment
直線法 straight-line6_ Z D e[6{#H8h"L d)~
職工福利基金 welfare fund
專項撥款【舊】0g K n5` ]7k6K
專利權 patents3r P w `:@7d0L @
住房基金 housing fund
重置成本法 replacement costing+o*J z;w-R M
專項物資[舊]
專項資產【舊】
專有技術 know-how j9E S o)_ F V {
專營權 franchises)A ] | G M g I i a
資本公積 capital reserves
資產負債表 balance sheet Km3] {-h3q
資金佔用和資金來源[舊] h"S s S R q
自然資源 natural resources
存貨 inventory
y j C;L C%H
償債基金 sinking fund a V B H P
長期應付款 long-term payables L+a/P(Q g y
長期投資 long-term investments
長期借款 long-term loans
長期負債 long-term liability of long-term debt
財務費用 financing expenses
撥定留存收益 appropriated retained earnings p.h-b Z*_ | n W
標准成本法 standard costing
變動成本法 variable costing$s&v-x Q P ] F5~
比例履行法 A h S2b Y"O q
包裝物
版權 rights
匯總原始憑證 cumulative source document.匯總記賬憑證核算形式 bookkeeping procere using summary vouchers R l#~ _ ~7y N J
工作底稿 working paper P0R7t'E I n9a"P T
復式記賬憑證 multiple account titles voucher
復式記賬法 Double entry bookkeeping
復合分錄 compound entry
劃線更正法 correction by drawing a straight ling
匯總原始憑證 cumulative source document.會計憑證 accounting document. H(a X!u2pY'[email protected]
會計科目表 chart of accounts
會計科目 account title
紅字更正法 correction by using red ink4L @,w%^ g H
會計核算形式 bookkeeping proceres
過賬 posting q7[ q `'P;W
會計分錄 accounting entry Y9p"e o6|2s
會計循環 accounting cycle
會計賬簿 Book of accounts
活頁式賬簿 loose-leaf book-v ? [6oy*b
集合分配賬戶 clearing accounts/e h B j1e V G
計價對比賬戶 matching accounts a T4n;u W/y S
記賬方法 bookkeeping methods
記賬規則 recording rules
記賬憑證 voucher
記賬憑證核算形式 Bookkeeping procere using vouchers
記賬憑證匯總表核算形式 bookkeeping procere using categorized account summary h Y1h a A q }
簡單分錄 simple entry
結算賬戶 settlement accounts7^ ?1e S.~4E E b-d
結賬 closing account v)U,Q( Y2r @ G$U+W
結賬分錄 closing entry
借貸記賬法 debit-credit bookkeeping
局部清查 partial check
卡片式賬簿 card book
跨期攤提賬戶 inter-period allocation accounts
累計憑證 multiple-record document.聯合賬簿 compound book u$w0] z U.Z7@ P |
明細分類賬簿 subsidiary ledger
明細分類賬戶 subsidiary account
盤存賬存 inventory accounts%f-u r,U/U m3i Q7k
平行登記 parallel recording R e Y c { t O m
全面清查 complete check$o ~9E1i E ? @ ^)p
日記總賬 combined journal and ledger$^0j J D v n a w `
日記總賬核算形式 bookkeeping procere using summarized journal
三式記賬法 triple-entry bookkeeping A u"Y @ f"S6`3t ]
實賬戶 real accounts3r | *A&O*Z w1l.T { K
試算表 trial balance*v u Y!t.B n+B w X
試算平衡 trial balancing e s ~ a&|X
收付記賬法 receipts-payment bookkeeping
收款憑證 receipt voucher
損益表賬戶 income statement accounts
通用記賬憑證 general purpose voucher
通用日記賬核算形式 bookkeeping procere using general journal u r I.u } C/c
外來原始憑證 source document.nbspfrom outside
現金日記賬 cash journal+z:}/r ]%w6z1f!~
虛賬戶 nominal accounts
序時賬簿 book of chronological entry n Q5k I'E f3 h
一次憑證 single-record document.銀行存款日記賬 deposit journal
永續盤存制 perpetual inventory system
原始憑證 source document.暫記賬戶 suspense accounts r K2g e s6]
增減記賬法 increase-decrease bookkeeping
債權結算賬戶 accounts for settlement of claim M v L U3p s } O'B:G
債權債務結算賬戶 accounts for settlement of claim and debt5C4H-z5[ b x)J& Z {
債務結算賬戶 accounts for settlement of debt V n G O6d n$o.Q1y
賬戶 account;p6L m s M ^;@
賬戶編號 Account number s Y K G 4` m%]
賬戶對應關系 debit-credit relationship4y#a b/C%y j s
賬項調整 adjustment of account G"c G8a c9? C f
專用記賬憑證 special-purpose voucher
轉回分錄 reversing entry
資金來源賬戶 accounts of sources of funds
資產負債賬戶 balance sheet accounts1_%Q J4V d0x3w
轉賬憑證 transfer voucher W K V H9i r O
資金運用賬戶 accounts of applications of funds/{ q [3F*E ` x h)h
自製原始憑證 internal source document.總分類賬簿 general ledger
D5K xS i"h.r 總分類賬戶 general account L d2G&?-I k0T:N _ t
附加賬戶 adjunct accounts k W [ ` @6|3` r I-v {5r
付款憑證 payment voucher
分類賬簿 ledger T7f&v f T4g ~
多欄式日記賬核算形式 bookkeeping procere using columnar journal,X l n k/P(E M(D j F!Z
對賬 checking C"K*w Y._ w H V
對應賬戶 corresponding accounts
定期清查 Periodic checking method o"j Z"N b5W(`
定期盤存制 periodic inventory system
訂本式賬簿 bound book
調整賬戶 adjustment accounts
調整分錄 adjusting journal entry3Q5G ^ i C {,d
單式記賬憑證 single account title voucher
單式記賬法 single-entry bookkeeping
從屬賬戶 Secondary accounts
成本計算賬戶 costing accounts |'E8x#g"m ` L M
財產清查 physical inventory
簿記 bookkeeping"@ t q ` t:^
不定期清查 non-periodic checking method F3m L x a(A1i H
補充登記法 correction by extra recording
表外賬戶 off-balance sheet accounts
備抵賬戶 provision accounts Z)J ])r S t h S
備抵附加賬戶 provision and adjunct accounts5Z S B c#c&L!t p
備查賬簿 memoranm/^ {1t4e