会计专业英语论文中英对照表怎么写

会计专业英语论文中英对照表怎么写

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中国会计科目的中英文对照 一、资产类 Assets 流动资产 Current assets 货币资金 Cash and cash equivalents 1001 现金 Cash 1002 银行存款 Cash in bank 1009 其他货币资金 Other cash and cash equivalents '100901 外埠存款 Other city Cash in bank '100902 银行本票 Cashier's cheque '100903 银行汇票 Bank draft '100904 信用卡 Credit card '100905 信用证保证金 L/C Guarantee deposits '100906 存出投资款 Refundable deposits 1101 短期投资 Short-term investments '110101 股票 Short-term investments - stock '110102 债券 Short-term investments - corporate bonds '110103 基金 Short-term investments - corporate funds '110110 其他 Short-term investments - other 1102 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable 1111 应收票据 Note receivable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 1121 应收股利 Dividend receivable 1122 应收利息 Interest receivable 1131 应收账款 Account receivable 1133 其他应收款 Other notes receivable 1141 坏账准备 Bad debt reserves 1151 预付账款 Advance money 1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories 1201 物资采购 Supplies purchasing 1211 原材料 Raw materials 1221 包装物 Wrappage 1231 低值易耗品 Low-value consumption goods 1232 材料成本差异 Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 库存商品 Finished goods 1244 商品进销差价 Differences between purchasing and selling price 1251 委托加工物资 Work in process - outsourced 1261 委托代销商品 Trust to and sell the goods on a commission basis 1271 受托代销商品 Commissioned and sell the goods on a commission basis 1281 存货跌价准备 Inventory falling price reserves 1291 分期收款发出商品 Collect money and send out the goods by stages 1301 待摊费用 Deferred and prepaid expenses 长期投资 Long-term investment 1401 长期股权投资 Long-term investment on stocks '140101 股票投资 Investment on stocks '140102 其他股权投资 Other investment on stocks 1402 长期债权投资 Long-term investment on bonds '140201 债券投资 Investment on bonds '140202 其他债权投资 Other investment on bonds 1421 长期投资减值准备 Long-term investments depreciation reserves 股权投资减值准备 Stock rights investment depreciation reserves 债权投资减值准备 Bcreditor's rights investment depreciation reserves 1431 委托贷款 Entrust loans '143101 本金 Principal '143102 利息 Interest '143103 减值准备 Depreciation reserves 1501 固定资产 Fixed assets 房屋 Building 建筑物 Structure 机器设备 Machinery equipment 运输设备 Transportation facilities 工具器具 Instruments and implement 1502 累计折旧 Accumulated depreciation 1505 固定资产减值准备 Fixed assets depreciation reserves 房屋、建筑物减值准备 Building/structure depreciation reserves 机器设备减值准备 Machinery equipment depreciation reserves 1601 工程物资 Project goods and material '160101 专用材料 Special-purpose material '160102 专用设备 Special-purpose equipment '160103 预付大型设备款 Prepayments for equipment '160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate 1603 在建工程 Construction-in-process 安装工程 Erection works 在安装设备 Erecting equipment-in-process 技术改造工程 Technical innovation project 大修理工程 General overhaul project 1605 在建工程减值准备 Construction-in-process depreciation reserves 1701 固定资产清理 Liquidation of fixed assets 1801 无形资产 Intangible assets 专利权 Patents 非专利技术 Non-Patents 商标权 Trademarks， Trade names 著作权 Copyrights 土地使用权 Tenure 商誉 Goodwill 1805 无形资产减值准备 Intangible Assets depreciation reserves 专利权减值准备 Patent rights depreciation reserves 商标权减值准备 trademark rights depreciation reserves 1815 未确认融资费用 Unacknowledged financial charges 待处理财产损溢 Wait deal assets loss or income 1901 长期待摊费用 Long-term deferred and prepaid expenses 1911 待处理财产损溢 Wait deal assets loss or income '191101待处理流动资产损溢 Wait deal intangible assets loss or income '191102待处理固定资产损溢 Wait deal fixed assets loss or income 二、负债类 Liability 短期负债 Current liability 2101 短期借款 Short-term borrowing 2111 应付票据 Notes payable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 2121 应付账款 Account payable 2131 预收账款 Deposit received 2141 代销商品款 Proxy sale goods revenue 2151 应付工资 Accrued wages 2153 应付福利费 Accrued welfarism 2161 应付股利 Dividends payable 2171 应交税金 Tax payable '217101 应交增值税 value added tax payable '21710101 进项税额 Withholdings on VAT '21710102 已交税金 Paying tax '21710103 转出未交增值税 Unpaid VAT changeover '21710104 减免税款 Tax deduction '21710105 销项税额 Substituted money on VAT '21710106 出口退税 Tax reimbursement for export '21710107 进项税额转出 Changeover withnoldings on VAT '21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax '21710109 转出多交增值税 Overpaid VAT changeover '21710110 未交增值税 Unpaid VAT '217102 应交营业税 Business tax payable '217103 应交消费税 Consumption tax payable '217104 应交资源税 Resources tax payable '217105 应交所得税 Income tax payable '217106 应交土地增值税 Increment tax on land value payable '217107 应交城市维护建设税 Tax for maintaining and building cities payable '217108 应交房产税 Housing property tax payable '217109 应交土地使用税 Tenure tax payable '217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable '217111 应交个人所得税 Personal income tax payable 2176 其他应交款 Other fund in conformity with paying 2181 其他应付款 Other payables 2191 预提费用 Drawing expense in advance 其他负债 Other liabilities 2201 待转资产价值 Pending changerover assets value 2211 预计负债 Anticipation liabilities 长期负债 Long-term Liabilities 2301 长期借款 Long-term loans 一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year 2311 应付债券 Bonds payable '231101 债券面值 Face value， Par value '231102 债券溢价 Premium on bonds '231103 债券折价 Discount on bonds '231104 应计利息 Accrued interest 2321 长期应付款 Long-term account payable 应付融资租赁款 Accrued financial lease outlay 一年内到期的长期应付 Long-term account payable due within one year 一年后到期的长期应付 Long-term account payable over one year 2331 专项应付款 Special payable 一年内到期的专项应付 Long-term special payable due within one year 一年后到期的专项应付 Long-term special payable over one year 2341 递延税款 Deferral taxes 三、所有者权益类 OWNERS' EQUITY 资本 Capita 3101 实收资本(或股本) Paid-up capital(or stock) 实收资本 Paicl-up capital 实收股本 Paid-up stock 3103 已归还投资 Investment Returned 公积 3111 资本公积 Capital reserve '311101 资本(或股本)溢价 Cpital(or Stock) premium '311102 接受捐赠非现金资产准备 Receive non-cash donate reserve '311103 股权投资准备 Stock right investment reserves '311105 拨款转入 Allocate sums changeover in '311106 外币资本折算差额 Foreign currency capital '311107 其他资本公积 Other capital reserve 3121 盈余公积 Surplus reserves '312101 法定盈余公积 Legal surplus '312102 任意盈余公积 Free surplus reserves '312103 法定公益金 Legal public welfare fund '312104 储备基金 Reserve fund '312105 企业发展基金 Enterprise expension fund '312106 利润归还投资 Profits capitalizad on return of investment 利润 Profits 3131 本年利润 Current year profits 3141 利润分配 Profit distribution '314101 其他转入 Other chengeover in '314102 提取法定盈余公积 Withdrawal legal surplus '314103 提取法定公益金 Withdrawal legal public welfare funds '314104 提取储备基金 Withdrawal reserve fund '314105 提取企业发展基金 Withdrawal reserve for business expansion '314106 提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund '314107 利润归还投资 Profits capitalizad on return of investment '314108 应付优先股股利 Preferred Stock dividends payable '314109 提取任意盈余公积 Withdrawal other common accumulation fund '314110 应付普通股股利 Common Stock dividends payable '314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock) '314115 未分配利润 Undistributed profit 四、成本类 Cost 4101 生产成本 Cost of manufacture '410101 基本生产成本 Base cost of manufacture '410102 辅助生产成本 Auxiliary cost of manufacture 4105 制造费用 Manufacturing overhead 材料费 Materials 管理人员工资 Executive Salaries 奖金 Wages 退职金 Retirement allowance 补贴 Bonus 外保劳务费 Outsourcing fee 福利费 Employee benefits/welfare 会议费 Coferemce 加班餐费 Special duties 市内交通费 Business traveling 通讯费 Correspondence 电话费 Correspondence 水电取暖费 Water and Steam 税费 Taxes and dues 租赁费 Rent 管理费 Maintenance 车辆维护费 Vehicles maintenance 油料费 Vehicles maintenance 培训费 Education and training 接待费 Entertainment 图书、印刷费 Books and printing 运费 Transpotation 保险费 Insurance premium 支付手续费 Commission 杂费 Sundry charges 折旧费 Depreciation expense 机物料消耗 Article of consumption 劳动保护费 Labor protection fees 季节性停工损失 Loss on seasonality cessation 4107 劳务成本 Service costs 五、损益类 Profit and loss 收入 Income 业务收入 OPERATING INCOME 5101 主营业务收入 Prime operating revenue 产品销售收入 Sales revenue 服务收入 Service revenue 5102 其他业务收入 Other operating revenue 材料销售 Sales materials 代购代售 包装物出租 Wrappage lease 出让资产使用权收入 Remise right of assets revenue 返还所得税 Reimbursement of income tax 其他收入 Other revenue 5201 投资收益 Investment income 短期投资收益 Current investment income 长期投资收益 Long-term investment income 计提的委托贷款减值准备 Withdrawal of entrust loans reserves 5203 补贴收入 Subsidize revenue 国家扶持补贴收入 Subsidize revenue from country 其他补贴收入 Other subsidize revenue 5301 营业外收入 NON-OPERATING INCOME 非货币性交易收益 Non-cash deal income 现金溢余 Cash overage 处置固定资产净收益 Net income on disposal of fixed assets 出售无形资产收益 Income on sales of intangible assets 固定资产盘盈 Fixed assets inventory profit 罚款净收入 Net amercement income 支出 Outlay 业务支出 Revenue charges 5401 主营业务成本 Operating costs 产品销售成本 Cost of goods sold 服务成本 Cost of service 5402 主营业务税金及附加 Tax and associate charge 营业税 Sales tax 消费税 Consumption tax 城市维护建设税 Tax for maintaining and building cities 资源税 Resources tax 土地增值税 Increment tax on land value 5405 其他业务支出 Other business expense 销售其他材料成本 Other cost of material sale 其他劳务成本 Other cost of service 其他业务税金及附加费 Other tax and associate charge 费用 Expenses 5501 营业费用 Operating expenses 代销手续费 Consignment commission charge 运杂费 Transpotation 保险费 Insurance premium 展览费 Exhibition fees 广告费 Advertising fees 5502 管理费用 Adminisstrative expenses 职工工资 Staff Salaries 修理费 Repair charge 低值易耗摊销 Article of consumption 办公费 Office allowance 差旅费 Travelling expense 工会经费 Labour union expenditure 研究与开发费 Research and development expense 福利费 Employee benefits/welfare 职工教育经费 Personnel education 待业保险费 Unemployment insurance 劳动保险费 Labour insurance 医疗保险费 Medical insurance 会议费 Coferemce 聘请中介机构费 Intermediary organs 咨询费 Consult fees 诉讼费 Legal cost 业务招待费 Business entertainment 技术转让费 Technology transfer fees 矿产资源补偿费 Mineral resources compensation fees 排污费 Pollution discharge fees 房产税 Housing property tax 车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenure tax 印花税 Stamp tax 5503 财务费用 Finance charge 利息支出 Interest exchange 汇兑损失 Foreign exchange loss 各项手续费 Charge for trouble 各项专门借款费用 Special-borrowing cost 5601 营业外支出 Nonbusiness expenditure 捐赠支出 Donation outlay 减值准备金 Depreciation reserves 非常损失 Extraordinary loss 处理固定资产净损失 Net loss on disposal of fixed assets 出售无形资产损失 Loss on sales of intangible assets 固定资产盘亏 Fixed assets inventory loss 债务重组损失 Loss on arrangement 罚款支出 Amercement outlay 5701 所得税 Income tax 以前年度损益调整 Prior year income adjustment

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会计专业英语论文中英对照表

关键词汇表AAccounting entity 会计主体Accounting equation 会计平衡式Accounting framework 会计框架Accounting period concept 会计期间概念Accounts 账户Accounts payable 应付账款Accounts receivable 应收账款Accrual basis for accounting 权责发生制Accrual concept 应计概念Accumulated depreciation 累计折旧Acid test ratio 速动比率Activity ratios 效率比率Activity-based costs systems 作业成本制度Allowance for bad debts 坏账准备Allowance for doubtful accounts 不良坏账准备Amortization of bond discount 债券折价摊销

中国会计科目的中英文对照 一、资产类 Assets 流动资产 Current assets 货币资金 Cash and cash equivalents 1001 现金 Cash 1002 银行存款 Cash in bank 1009 其他货币资金 Other cash and cash equivalents '100901 外埠存款 Other city Cash in bank '100902 银行本票 Cashier's cheque '100903 银行汇票 Bank draft '100904 信用卡 Credit card '100905 信用证保证金 L/C Guarantee deposits '100906 存出投资款 Refundable deposits 1101 短期投资 Short-term investments '110101 股票 Short-term investments - stock '110102 债券 Short-term investments - corporate bonds '110103 基金 Short-term investments - corporate funds '110110 其他 Short-term investments - other 1102 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable 1111 应收票据 Note receivable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 1121 应收股利 Dividend receivable 1122 应收利息 Interest receivable 1131 应收账款 Account receivable 1133 其他应收款 Other notes receivable 1141 坏账准备 Bad debt reserves 1151 预付账款 Advance money 1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories 1201 物资采购 Supplies purchasing 1211 原材料 Raw materials 1221 包装物 Wrappage 1231 低值易耗品 Low-value consumption goods 1232 材料成本差异 Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 库存商品 Finished goods 1244 商品进销差价 Differences between purchasing and selling price 1251 委托加工物资 Work in process - outsourced 1261 委托代销商品 Trust to and sell the goods on a commission basis 1271 受托代销商品 Commissioned and sell the goods on a commission basis 1281 存货跌价准备 Inventory falling price reserves 1291 分期收款发出商品 Collect money and send out the goods by stages 1301 待摊费用 Deferred and prepaid expenses 长期投资 Long-term investment 1401 长期股权投资 Long-term investment on stocks '140101 股票投资 Investment on stocks '140102 其他股权投资 Other investment on stocks 1402 长期债权投资 Long-term investment on bonds '140201 债券投资 Investment on bonds '140202 其他债权投资 Other investment on bonds 1421 长期投资减值准备 Long-term investments depreciation reserves 股权投资减值准备 Stock rights investment depreciation reserves 债权投资减值准备 Bcreditor's rights investment depreciation reserves 1431 委托贷款 Entrust loans '143101 本金 Principal '143102 利息 Interest '143103 减值准备 Depreciation reserves 1501 固定资产 Fixed assets 房屋 Building 建筑物 Structure 机器设备 Machinery equipment 运输设备 Transportation facilities 工具器具 Instruments and implement 1502 累计折旧 Accumulated depreciation 1505 固定资产减值准备 Fixed assets depreciation reserves 房屋、建筑物减值准备 Building/structure depreciation reserves 机器设备减值准备 Machinery equipment depreciation reserves 1601 工程物资 Project goods and material '160101 专用材料 Special-purpose material '160102 专用设备 Special-purpose equipment '160103 预付大型设备款 Prepayments for equipment '160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate 1603 在建工程 Construction-in-process 安装工程 Erection works 在安装设备 Erecting equipment-in-process 技术改造工程 Technical innovation project 大修理工程 General overhaul project 1605 在建工程减值准备 Construction-in-process depreciation reserves 1701 固定资产清理 Liquidation of fixed assets 1801 无形资产 Intangible assets 专利权 Patents 非专利技术 Non-Patents 商标权 Trademarks， Trade names 著作权 Copyrights 土地使用权 Tenure 商誉 Goodwill 1805 无形资产减值准备 Intangible Assets depreciation reserves 专利权减值准备 Patent rights depreciation reserves 商标权减值准备 trademark rights depreciation reserves 1815 未确认融资费用 Unacknowledged financial charges 待处理财产损溢 Wait deal assets loss or income 1901 长期待摊费用 Long-term deferred and prepaid expenses 1911 待处理财产损溢 Wait deal assets loss or income '191101待处理流动资产损溢 Wait deal intangible assets loss or income '191102待处理固定资产损溢 Wait deal fixed assets loss or income 二、负债类 Liability 短期负债 Current liability 2101 短期借款 Short-term borrowing 2111 应付票据 Notes payable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 2121 应付账款 Account payable 2131 预收账款 Deposit received 2141 代销商品款 Proxy sale goods revenue 2151 应付工资 Accrued wages 2153 应付福利费 Accrued welfarism 2161 应付股利 Dividends payable 2171 应交税金 Tax payable '217101 应交增值税 value added tax payable '21710101 进项税额 Withholdings on VAT '21710102 已交税金 Paying tax '21710103 转出未交增值税 Unpaid VAT changeover '21710104 减免税款 Tax deduction '21710105 销项税额 Substituted money on VAT '21710106 出口退税 Tax reimbursement for export '21710107 进项税额转出 Changeover withnoldings on VAT '21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax '21710109 转出多交增值税 Overpaid VAT changeover '21710110 未交增值税 Unpaid VAT '217102 应交营业税 Business tax payable '217103 应交消费税 Consumption tax payable '217104 应交资源税 Resources tax payable '217105 应交所得税 Income tax payable '217106 应交土地增值税 Increment tax on land value payable '217107 应交城市维护建设税 Tax for maintaining and building cities payable '217108 应交房产税 Housing property tax payable '217109 应交土地使用税 Tenure tax payable '217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable '217111 应交个人所得税 Personal income tax payable 2176 其他应交款 Other fund in conformity with paying 2181 其他应付款 Other payables 2191 预提费用 Drawing expense in advance 其他负债 Other liabilities 2201 待转资产价值 Pending changerover assets value 2211 预计负债 Anticipation liabilities 长期负债 Long-term Liabilities 2301 长期借款 Long-term loans 一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year 2311 应付债券 Bonds payable '231101 债券面值 Face value， Par value '231102 债券溢价 Premium on bonds '231103 债券折价 Discount on bonds '231104 应计利息 Accrued interest 2321 长期应付款 Long-term account payable 应付融资租赁款 Accrued financial lease outlay 一年内到期的长期应付 Long-term account payable due within one year 一年后到期的长期应付 Long-term account payable over one year 2331 专项应付款 Special payable 一年内到期的专项应付 Long-term special payable due within one year 一年后到期的专项应付 Long-term special payable over one year 2341 递延税款 Deferral taxes 三、所有者权益类 OWNERS' EQUITY 资本 Capita 3101 实收资本(或股本) Paid-up capital(or stock) 实收资本 Paicl-up capital 实收股本 Paid-up stock 3103 已归还投资 Investment Returned 公积 3111 资本公积 Capital reserve '311101 资本(或股本)溢价 Cpital(or Stock) premium '311102 接受捐赠非现金资产准备 Receive non-cash donate reserve '311103 股权投资准备 Stock right investment reserves '311105 拨款转入 Allocate sums changeover in '311106 外币资本折算差额 Foreign currency capital '311107 其他资本公积 Other capital reserve 3121 盈余公积 Surplus reserves '312101 法定盈余公积 Legal surplus '312102 任意盈余公积 Free surplus reserves '312103 法定公益金 Legal public welfare fund '312104 储备基金 Reserve fund '312105 企业发展基金 Enterprise expension fund '312106 利润归还投资 Profits capitalizad on return of investment 利润 Profits 3131 本年利润 Current year profits 3141 利润分配 Profit distribution '314101 其他转入 Other chengeover in '314102 提取法定盈余公积 Withdrawal legal surplus '314103 提取法定公益金 Withdrawal legal public welfare funds '314104 提取储备基金 Withdrawal reserve fund '314105 提取企业发展基金 Withdrawal reserve for business expansion '314106 提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund '314107 利润归还投资 Profits capitalizad on return of investment '314108 应付优先股股利 Preferred Stock dividends payable '314109 提取任意盈余公积 Withdrawal other common accumulation fund '314110 应付普通股股利 Common Stock dividends payable '314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock) '314115 未分配利润 Undistributed profit 四、成本类 Cost 4101 生产成本 Cost of manufacture '410101 基本生产成本 Base cost of manufacture '410102 辅助生产成本 Auxiliary cost of manufacture 4105 制造费用 Manufacturing overhead 材料费 Materials 管理人员工资 Executive Salaries 奖金 Wages 退职金 Retirement allowance 补贴 Bonus 外保劳务费 Outsourcing fee 福利费 Employee benefits/welfare 会议费 Coferemce 加班餐费 Special duties 市内交通费 Business traveling 通讯费 Correspondence 电话费 Correspondence 水电取暖费 Water and Steam 税费 Taxes and dues 租赁费 Rent 管理费 Maintenance 车辆维护费 Vehicles maintenance 油料费 Vehicles maintenance 培训费 Education and training 接待费 Entertainment 图书、印刷费 Books and printing 运费 Transpotation 保险费 Insurance premium 支付手续费 Commission 杂费 Sundry charges 折旧费 Depreciation expense 机物料消耗 Article of consumption 劳动保护费 Labor protection fees 季节性停工损失 Loss on seasonality cessation 4107 劳务成本 Service costs 五、损益类 Profit and loss 收入 Income 业务收入 OPERATING INCOME 5101 主营业务收入 Prime operating revenue 产品销售收入 Sales revenue 服务收入 Service revenue 5102 其他业务收入 Other operating revenue 材料销售 Sales materials 代购代售 包装物出租 Wrappage lease 出让资产使用权收入 Remise right of assets revenue 返还所得税 Reimbursement of income tax 其他收入 Other revenue 5201 投资收益 Investment income 短期投资收益 Current investment income 长期投资收益 Long-term investment income 计提的委托贷款减值准备 Withdrawal of entrust loans reserves 5203 补贴收入 Subsidize revenue 国家扶持补贴收入 Subsidize revenue from country 其他补贴收入 Other subsidize revenue 5301 营业外收入 NON-OPERATING INCOME 非货币性交易收益 Non-cash deal income 现金溢余 Cash overage 处置固定资产净收益 Net income on disposal of fixed assets 出售无形资产收益 Income on sales of intangible assets 固定资产盘盈 Fixed assets inventory profit 罚款净收入 Net amercement income 支出 Outlay 业务支出 Revenue charges 5401 主营业务成本 Operating costs 产品销售成本 Cost of goods sold 服务成本 Cost of service 5402 主营业务税金及附加 Tax and associate charge 营业税 Sales tax 消费税 Consumption tax 城市维护建设税 Tax for maintaining and building cities 资源税 Resources tax 土地增值税 Increment tax on land value 5405 其他业务支出 Other business expense 销售其他材料成本 Other cost of material sale 其他劳务成本 Other cost of service 其他业务税金及附加费 Other tax and associate charge 费用 Expenses 5501 营业费用 Operating expenses 代销手续费 Consignment commission charge 运杂费 Transpotation 保险费 Insurance premium 展览费 Exhibition fees 广告费 Advertising fees 5502 管理费用 Adminisstrative expenses 职工工资 Staff Salaries 修理费 Repair charge 低值易耗摊销 Article of consumption 办公费 Office allowance 差旅费 Travelling expense 工会经费 Labour union expenditure 研究与开发费 Research and development expense 福利费 Employee benefits/welfare 职工教育经费 Personnel education 待业保险费 Unemployment insurance 劳动保险费 Labour insurance 医疗保险费 Medical insurance 会议费 Coferemce 聘请中介机构费 Intermediary organs 咨询费 Consult fees 诉讼费 Legal cost 业务招待费 Business entertainment 技术转让费 Technology transfer fees 矿产资源补偿费 Mineral resources compensation fees 排污费 Pollution discharge fees 房产税 Housing property tax 车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenure tax 印花税 Stamp tax 5503 财务费用 Finance charge 利息支出 Interest exchange 汇兑损失 Foreign exchange loss 各项手续费 Charge for trouble 各项专门借款费用 Special-borrowing cost 5601 营业外支出 Nonbusiness expenditure 捐赠支出 Donation outlay 减值准备金 Depreciation reserves 非常损失 Extraordinary loss 处理固定资产净损失 Net loss on disposal of fixed assets 出售无形资产损失 Loss on sales of intangible assets 固定资产盘亏 Fixed assets inventory loss 债务重组损失 Loss on arrangement 罚款支出 Amercement outlay 5701 所得税 Income tax 以前年度损益调整 Prior year income adjustment

Long before document-shredding became headline news， accountants found themselves under pressure to Over the past two decades， innovations in computer technology rendered many of the old-fashioned auditor's functions obsolete， prodding accountants to find other ways to bring in Companies' desire to produce ever-rosier results for an ever-larger and savvier shareholding public compelled accountants to find ways to put the best possible spin on clients' financial And then there was simple The industry had already shown it was In the early 1970s， a prominent accountant was linked to the Watergate The next decade， the savings-and-loan crisis raised questions about how accountants could have let things get so In recent years， partners' pay， largely determined by hourly billing rates， fell way behind that of accountants' investment-banking brethren， enriched by the rise of the stock-market culture of the '80s and ' Hiring consultants and having people sell their services to audit clients was a way to narrow the And ultimately the ancient profession sacrificed the public confidence that underpinned its The industry was formed as a vessel of trust， originating more than 10，000 years ago with stone counters in J In ancient Sumerian cities of the land that is now Iraq， bookkeepers documented wealth by pressing the ends of sticks into damp clay tablets that hardened into permanent Formal accounting was invented by a Franciscan friar named Luca Pacioli in 1494 in his paper "Summa de Arithmetica， Geometria， Proportioni et Proportionalita" ("Everything About Arithmetic， Geometry and Proportion")The treatise described double-entry bookkeeping -- that for every credit entered into a ledger there must be a debit， a concept created by Florentine merchants and hailed by Goethe as "one of the most beautiful discoveries of the human "Three traits shared by successful merchants， M Pacioli wrote， were access to cash， a constantly updated accounting system and a good His contemporary Christopher Columbus apparently knew that: On his voyage to the New World， he took a royal accountant to track his "swindle sheet when he started to figure the cost of gold and spices he would accumulate，" according to Alistair Cooke's 1973 book "A"The craft changed little until the industrial revolution， when accounting advanced from pure recordkeeping to a means of Josiah Wedgwood， Charles Darwin's grandfather， kept his British pottery factory alive during the depression of 1772 through the innovation of cost accounting -- calculating the costs of materials and labor for each step of the manufacturing process， and then setting prices to ensure enough margin to remain By the mid-19th century， "accompants，" as accountants were known， were flourishing in B The Cooper brothers， whose name lives on in PriceWaterhouse Coopers， ran a Dickensian operation of screeching supervisors lording over clerks toiling long hours for scant The industry followed European investments to the New World， and in 1887， 31 accountants formed the predecessor to the American Institute of Certified Public A A decade later， they created a standardized test， bestowing on a man named Frank Broaker the honor of becoming the first CPAIn the early 1930s， after the financial scandals of the '20s and the corporate failures of the Great Depression， the industry sought to formalize consistency， transparency and trust in the Already， in 1922， AICPA had banned its members from advertising， saying it wasn't The group also forbade accountants to poach each other's The profession got its own governing board and a manual called Generally Accepted Accounting Practices -- GAAP for The profession also won the responsibility for auditing public companies， though not without an intense congressional Accountants had become moral guardians -- an image reinforced in the public's imagination in the 1930s， when Price Waterhouse was enlisted by the Academy of Motion Picture Arts and Sciences to count ballots for the Academy AIn lieu of the hard sell， accountants networked at the country club and sat on the boards of nonprofit organizations and chambers of In the 1970s， the federal government， amid questions about some companies' accounting procedures， set up the Financial Accounting Standards Board to oversee But it soon also removed a lot of the restrictions that had prevented big firms from competing with each In the late 1970s， the Federal Trade Commission， concerned about anticompetitive practices， began pushing AICPA to allow accountants to By 1990， the group had lifted most restrictions on As the 1980s dawned， globalization and deregulation brought new To raise huge amounts of money， companies turned increasingly away from traditional bank loans and toward more-complex， and often riskier， forms of Executive pay became tied to performance， so clients had a personal stake in making sure their auditors squeezed out the best results they And now， in the year 2002， AA has been criminally charged with their document shredding It is anyone’s guess what is going to happen

您好， 我也贡献一些吧。Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant 注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner/'s equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders/' equity 股东权益Window dressing 门面粉饰Account 帐

会计专业英语论文中英对照表格

Long before document-shredding became headline news， accountants found themselves under pressure to Over the past two decades， innovations in computer technology rendered many of the old-fashioned auditor's functions obsolete， prodding accountants to find other ways to bring in Companies' desire to produce ever-rosier results for an ever-larger and savvier shareholding public compelled accountants to find ways to put the best possible spin on clients' financial And then there was simple The industry had already shown it was In the early 1970s， a prominent accountant was linked to the Watergate The next decade， the savings-and-loan crisis raised questions about how accountants could have let things get so In recent years， partners' pay， largely determined by hourly billing rates， fell way behind that of accountants' investment-banking brethren， enriched by the rise of the stock-market culture of the '80s and ' Hiring consultants and having people sell their services to audit clients was a way to narrow the And ultimately the ancient profession sacrificed the public confidence that underpinned its The industry was formed as a vessel of trust， originating more than 10，000 years ago with stone counters in J In ancient Sumerian cities of the land that is now Iraq， bookkeepers documented wealth by pressing the ends of sticks into damp clay tablets that hardened into permanent Formal accounting was invented by a Franciscan friar named Luca Pacioli in 1494 in his paper "Summa de Arithmetica， Geometria， Proportioni et Proportionalita" ("Everything About Arithmetic， Geometry and Proportion")The treatise described double-entry bookkeeping -- that for every credit entered into a ledger there must be a debit， a concept created by Florentine merchants and hailed by Goethe as "one of the most beautiful discoveries of the human "Three traits shared by successful merchants， M Pacioli wrote， were access to cash， a constantly updated accounting system and a good His contemporary Christopher Columbus apparently knew that: On his voyage to the New World， he took a royal accountant to track his "swindle sheet when he started to figure the cost of gold and spices he would accumulate，" according to Alistair Cooke's 1973 book "A"The craft changed little until the industrial revolution， when accounting advanced from pure recordkeeping to a means of Josiah Wedgwood， Charles Darwin's grandfather， kept his British pottery factory alive during the depression of 1772 through the innovation of cost accounting -- calculating the costs of materials and labor for each step of the manufacturing process， and then setting prices to ensure enough margin to remain By the mid-19th century， "accompants，" as accountants were known， were flourishing in B The Cooper brothers， whose name lives on in PriceWaterhouse Coopers， ran a Dickensian operation of screeching supervisors lording over clerks toiling long hours for scant The industry followed European investments to the New World， and in 1887， 31 accountants formed the predecessor to the American Institute of Certified Public A A decade later， they created a standardized test， bestowing on a man named Frank Broaker the honor of becoming the first CPAIn the early 1930s， after the financial scandals of the '20s and the corporate failures of the Great Depression， the industry sought to formalize consistency， transparency and trust in the Already， in 1922， AICPA had banned its members from advertising， saying it wasn't The group also forbade accountants to poach each other's The profession got its own governing board and a manual called Generally Accepted Accounting Practices -- GAAP for The profession also won the responsibility for auditing public companies， though not without an intense congressional Accountants had become moral guardians -- an image reinforced in the public's imagination in the 1930s， when Price Waterhouse was enlisted by the Academy of Motion Picture Arts and Sciences to count ballots for the Academy AIn lieu of the hard sell， accountants networked at the country club and sat on the boards of nonprofit organizations and chambers of In the 1970s， the federal government， amid questions about some companies' accounting procedures， set up the Financial Accounting Standards Board to oversee But it soon also removed a lot of the restrictions that had prevented big firms from competing with each In the late 1970s， the Federal Trade Commission， concerned about anticompetitive practices， began pushing AICPA to allow accountants to By 1990， the group had lifted most restrictions on As the 1980s dawned， globalization and deregulation brought new To raise huge amounts of money， companies turned increasingly away from traditional bank loans and toward more-complex， and often riskier， forms of Executive pay became tied to performance， so clients had a personal stake in making sure their auditors squeezed out the best results they And now， in the year 2002， AA has been criminally charged with their document shredding It is anyone’s guess what is going to happen

有，详 谈 联 系，质 量 第 一

_htm(强烈推荐)财务管理论文<会计电算化论文 -7/html

会计专业英语论文中英对照怎么写

中国知网也好！万方数据也好都有例子！甚至百度文库都有！源代码到CSDN下载，英文原文文章到springer或者艾萨维尔下载！原文论文使用谷歌学术直接用外文搜索！==================论文写作方法===========================论文网上没有免费的，与其花人民币，还不如自己写，万一碰到骗人的，就不上算了。写作论文的简单方法，首先大概确定自己的选题，然后在网上查找几份类似的文章通读一些相关资料，对这方面的内容有个大概的了解！参照你们学校的论文的格式，列出提纲，补充内容！实在不会，把这几份论文综合一下，从每篇论文上复制一部分，组成一篇新的文章！然后把按自己的语言把每一部分换下句式或词，经过换词不换意的办法处理后，网上就查不到了！最后，到万方等地进行检测，将扫红部分进行再次修改！祝你顺利完成论文!

题目是：比较"PAT"跟"NAT"的角色。然后具体讨论，根据PAT这种理论，谈论财务状况的披露在主要代理关系之内的经理和股东之间的重要性。 第一，可以通俗的讲解一下两个概念，第二，解释一下财务状况的披露和其重要性，第三，在PAT这种理论解释一下财务状况的披露和其重要性第四，谈谈自己的理解跟延伸， financial disclosure是财务状况的披露！！！！

会计英语论文中英对照表怎么写

CONCLUSION The Committee believes that calls for separate private company GAAP should be framed within the legal and institutional environment of each If public and private companies are subject to the same financial reporting requirements， as in many IASB countries， then the need for separate private company GAAP might be justified within an appropriate cost-benefit In contrast， private companies in the US are not required to comply with public company GAAP Given this difference in the institutional environment， calls for private company GAAP in the US must consider the demand for and supply of financial reporting information in the current private company Survey research in the US indicates that private company users find public company GAAP financial statements to have significant decision usefulness， and to be cost-benefit In addition， evidence suggests that when the cost-benefit calculus is not favorable， market forces lead to deviations from GAAP While some assert that the needs of private company financial statement users differ from those of public company stakeholders， the Committee does not find clear evidence of differential user needs or a clear articulation of how differential needs would lead to a framework for GAAP that differs from the current public company financial reporting requirements in the US Overall， if there is demand for separate private company GAAP， then market forces， rather than standard setters， may be better at meeting the differential information needs of The Committee does not see a persuasive argument for standard setters to create a separate private company GAAP in the US结论 该委员会认为要求独立的私人公司一般公认会计原则应裱在法律和制度环境的。如果公共和私人公司有相同的财务报告的要求，在许多国家，并在此基础上，需要IASB进行为独立的私人公司公认会计准则的称义在适当的财政框架。相比之下，私营企业在美国也不需要符合上市公司一般公认会计原则。鉴于此，分别在制度环境呼吁私人公司一般公认会计原则在美国必须考虑需求和供给的财务报告信息在当前的私人公司的市场。 调查研究表明，在美国上市公司，用户找到私人公司财务报表有显著的公认会计准则决策有用性、利益有效。此外，有证据表明，在财政微积分并非有利，市场力量导致偏离公认会计准则的前提下。虽然有些断言的需要，民营企业财务报表使用者不同利益相关者的上市公司，委员会不会发现明显的证据表明微分用户需求或一个清晰的清晰度的需求导致了差，不同于一般公认会计原则框架当前上市公司财务报告的要求，在美国的整体，如果有需求，独立的私人公司公认会计准则的前提下，市场力量，而非标准者，可以更好地满足需求 variousprivatecompanystakeholders微分信息该委员会也不觉得有说服力的论据为准则制定者去创造一个独立的私人公司一般公认会计原则在美国

accompanying document　　附件　　account　　账户、科目　　account payable　　应付账款　　account title / accounting item　　会计科目　　accounting document/ accounting voucument　　会计凭证　　accounting element　　会计要素　　accounting entity　　会计主体　　accounting entries　　会计分录　　accounting equation / accounting identity　　会计恒等式　　accounting function　　会计职能　　accounting postulate　　会计假设　　accounting principle　　会计原则　　accounting report /accounting statement　　会计报表　　accounting standard　　会计准则　　accounting time period concept　　会计分期　　accounts receivable / receivables　　应收账款　　accrual- basis accounting　　权责发生制原则　　accumulated depreciation　　累计折旧　　amortization expense /expense not allocated　　待摊费用　　annual statement　　年报　　Arthur Andersen Worldwide　　安达信全球　　assets　　资产　　balance　　余额　　balance sheet　　资产负债表　　begainning balance/ opening balance　　期初余额　　capital　　资本　　capital expenditure　　资本性支出　　capital share　　股本　　capital surplus　　资本公积　　cash　　现金　　cash in bank　　银行存款　　cash journal　　现金日记账　　cash on hand　　现金　　cash system(basis)of accounting /cash-basis princi　　收付实现制　　certified practicing accountant　　注册会计师　　comparability principle　　可比性原则　　compound journal entry　　复合分录　　conservatism ( 保守 ) principle/the prudence ( 稳健 ) prin　　谨慎性原则　　consistency principle　　一贯性原则　　contingent assets　　或有资产　　contingent liabilities　　或有负债　　cost accounting　　成本会计　　credit balance　　贷方余额　　credit side　　贷方　　current investment　　短期投资　　debit balance　　借方余额　　debit side　　借方　　deferred assets　　递延资产　　deferred liabilities　　递延负债　　Deloitte Touche Tohmatsu　　德勤　　depreciable life　　折旧年限　　depreciation expense　　折旧费用　　depreciation rate　　折旧率　　descriptions　　摘要　　double entry　　复式记账　　double-entry book-keeping　　复式簿记　　employee benefits payable　　应付福利费　　ending balance　　期末余额　　Ernst & Young International　　安永国际　　estimateld scrap value　　估计残值　　exchange gain　　汇兑收益　　exchange loss　　汇兑损失　　expenses/charges　　费用　　factory overhead /manufacturing expense　　制造费用　　financial accounting　　财务会计　　financial expense　　财务费用　　fiscal year/ accounting periods　　会计年度　　fixed assets　　固定资产　　floating assets / current assets　　流动资产　　floating liabilities / current liability　　流动负债　　general ledger　　总分类账　　going-concern basis　　持续经营　　goodwill　　商誉　　historical cost　　历史成本　　historical cost principle　　历史成本原则 :　　income statement /profit and loss statement　　利润表 损益表　　income tax　　所得税　　intangible assets　　无形资产　　international accounting　　国际会计　　KPMG International　　毕马威国际　　liabilities　　负债　　liability dividend / dividend payable　　应付股利　　long-term investment　　长期投资　　long-term liabilities　　长期负债　　management accounting　　管理会计　　management expense　　管理费用　　matching principle　　配比原则　　materiality principle　　重要性原则　　monthly statement　　月报　　negative goodwill　　负商誉　　net assets　　净资产　　net cost　　净成本　　net income　　净收益　　net income apportionment　　利润分配　　net proceeds　　净收入　　net profit　　净利润　　non-operating gain　　营业外收入　　non-operating loss　　营业外支出　　notes payable　　应付票据　　notes receivable/ receivables　　应收票据　　objectivity (reliability) principle　　客观性原则　　obligee/ creditor　　债权人　　Obligor/ invester　　债务人　　operating expense　　营业费用　　operating revenue　　营业收入　　owner ' s equity　　所有者权益　　period expense　　期间费用　　perpetual inventory system　　永续盘存制　　personal property　　动产　　physical inventory system　　实地盘存制　　posting document　　记账凭证　　prepayments / payment in advance　　预付款项　　Price Water House Coopers　　普华永道　　product cost / output cost　　生产成本　　product / finished goods　　产成品　　profit　　利润　　profit after tax　　税后利润　　profit before tax　　税前利润　　purchase　　购货　　purchase return and allowances　　购货退回与折让　　quarterly statement　　季报　　raw materials　　原材料　　real estate　　不动产　　relevance principle　　相关性原则　　reserve for bad debts / bad debts expense /provisi　　坏帐准备　　residual(salvage)value　　折余价值 ( 残值 )　　retains earning　　留存收益　　revenue expenditure　　收益性支出　　revenues　　收入　　sales allowances　　销货折让　　sales discount　　销货折扣　　sales invoice　　销货发票　　sales on account　　赊销　　sales return　　销售退回　　sales revenue　　销售收入　　selling cost　　销售成本　　selling expense　　销售费用　　simple ournal entry　　简单分录　　source document　　原始凭证　　stable-monetary concept　　货币计量　　starting-load cost / organization costs　　开办费　　statement of cash flow/ cash flow statement　　现金流量表　　stock on hand / inventory　　存货　　stub　　存根　　subsidiary accounts　　明细账户　　subsidiary ledger　　明细分类账　　surplus reserve　　盈余公积　　T-account/ transfer　　T 字形账户　　tangible assets　　有形资产　　taxes payable　　应交税金　　the understandability principle　　明晰性原则　　timeliness　　及时性原则　　transaction　　交易　　traveling expense　　差旅费　　trial balance　　试算平衡　　undistributed profits / undivided profits　　未分配利润　　unearned revenue　　预收款项　　unrelated business income　　营业外收益　　useful life　　使用年限　　value added tax　　增值税　　voucher　　付款凭证　　wages payable / salaries payable　　应付工资　　work in process / goods in process　　在产品