會計術語英漢對照表


會計術語名稱英文名稱
加速折舊法accelerated ? depreciation methods
承兌市場acceptance ? market
賬戶account
流轉會計account for ? circulating tax
賬戶編號Account number
會計科目account title
會計學accounting
會計accounting
會計假設accounting ? assumption
會計控制accounting ? control
會計迴圈accounting cycle
會計決策accounting ? decision making
會計機構accounting ? department
會計憑證accounting ? documents
會計要素accounting ? elements
會計主體accounting ? entity
會計分錄accounting entry
會計環境accounting ? environment
會計等式accounting ? equation
分支機構會計accounting for ? branch
企業合併會計accounting for ? business combination
會計預測accounting for casting
合併主體的所得稅會計美accounting for ? income taxes of consolidated entities
承租人會計accounting for ? leases-leasee
出租人會計accounting for ? leases-lessor
退休金會計美accounting for ? pension plan
物價變動會計accounting for ? price changes
會計利潤accounting ? income
會計信息accounting ? information
會計計量accounting ? measurement
會計對象accounting ? object
會計目標accounting ? objective
農業會計accounting of agricultural enterprises
民航運輸企業會計accounting of civil aviation ? transportation enterprises
商品流通企業會計accounting of commercial enterprises
交通運輸企業會計accounting of communication and ? transportation enterprises
施工企業會計accounting of construction enterprises
建設單位會計accounting of ? construction units
外商投資企業會計accounting of ? enterprises with foreign investment
金融企業會計accounting of financial institutions
高新技術企業會計accounting of ? high technology enterprises
工業會計accounting of industrial enterprises
保險企業會計accounting of ? insurance companies
郵電通信企業會計accounting of ? post and telecommunication enterprises
鐵路運輸企業會計accounting of ? rail way transportation enterprises
房地產開發企業會計accounting of real estate enterprises
股份制企業會計accounting of ? stock companies
旅游、飲食服務企業會計accounting of ? tourism and service
會計分期accounting ? periods
會計人員accounting ? personnel
會計職業道德accounting ? professional ethics
會計確認accounting ? recognition
會計記錄accounting ? records
會計研究accounting research
會計學科體系accounting science system
會計準則accounting ? standards
會計報表accounting ? statements
會計監督accounting ? supervision
會計理論accounting theory
債權結算賬戶accounts for ? settlement of claim
債權債務結算賬戶accounts for ? settlement of claim and debt
債務結算賬戶accounts for ? settlement of debt
資金運用賬戶accounts of ? applications of funds
資金來源賬戶accounts of ? sources of funds
應收賬款accounts ? receivable
權責發生制原則accrual basis
應計費用accrued expense
應付福利費Accrued welfares
控股合併acquisition of ? majority interest
精算報告actuaries' ? report
固定資產擴建additions of ? fixed assets
附加賬戶adjunct accounts
調整分錄adjusting ? journal entry
調整賬戶adjustment ? accounts
賬項調整adjustment of ? account
新合伙人入伙admission of a new partner
預收賬款Advance Received ? from Customers
預付賬款advance to ? supplier
收益總括觀點all-inclusive ? concept of income
通用報表all-purpose financial statements
年度報告annual report
撥定留存收益appropriated ? retained earnings
藝術論art perspective
資產負債法asset/liability ? method
資產assets
應收賬款出借assignment of ? accounts receivable
合伙權益的轉讓美assignment of ? partnership interest
附屬公司associated ? company
壞賬bad debts
資產負債賬戶balance sheet ? accounts
破產清算bankruptcy ? liquidation
公司債券bonds payable
紅利法bonus procedure
會計賬簿Book of accounts
序時賬簿book of ? chronological entry
簿記bookkeeping
記賬方法bookkeeping ? methods
記賬憑證彙總表核算形式bookkeeping ? procedure using categorized account summary
多欄式日記賬核算形式bookkeeping ? procedure using columnar journal
通用日記賬核算形式bookkeeping ? procedure using general journal
日記總賬核算形式bookkeeping ? procedure using summarized journal
彙總記賬憑證核算形式bookkeeping ? procedure using summary vouchers
會計核算形式bookkeeping ? procedures
訂本式賬簿bound book
分支機構branch
企業會計business ? accounting
企業合併business ? combination
企業財務business finance
企業集團business group
營業稅business tax
買入匯率buying rate
資本資產定價模型capital asset ? pricing model
資本因素capital factor
資本保全capital ? maintenance
資本市場capital market
資本公積capital reserves
股本capital stock
利息資本化capitalization ? of interests
資本化價值capitalized ? value
卡片式賬簿card book
現金cash
貨幣資金Cash and cash ? equivalents
現金折扣cash discount
現金分配計劃cash ? distribution plan
銀行存款cash in bank
現金日記賬cash journal
財務總監CFO
子公司權益變動change in ? ownership of a subsidiary
母公司持股比例變動change in ? ownership percentage held by parent
會計科目表chart of accounts
對賬checking
集合分配賬戶clearing ? accounts
結賬closing account
結賬分錄closing entry
收款法collection ? method
彙總報表combination ? statements
合併會計報表combined ? financial statements
日記總賬combined journal ? and ledger
債權人會議committee ? representation
公司company
股份有限公司company limited ? by shares
有限責任公司company of ? limited liability
無限責任公司company of ? unlimited liability
可比性原則comparability
全面清查complete check
複雜權益法complex equity method
聯合賬簿compound book
複合分錄compound entry
全面分攤法comprehensive ? allocation
混合合併conglomeration
商品寄銷consignment
一致性原則consistency
合併資產負債表consolidated ? balance sheet
合併每股收益consolidated EPS
合併會計報表consolidated ? financial statements
合併報表consolidated ? financial statements
合併損益表consolidated ? income statement
合併現金流量表consolidated ? statement of cash flow
合併財務狀況變動表consolidated ? statement of changes in financial position
創立合併consolidation
幣值穩定假設constant-dollar ? assumption
在發建工程constructions in ? process
推定贖回損益constructive ? gains and losses on bonds
推定贖回constructive ? retirement
消費稅consumer tax
當代理論contemporary ? theory
或有負債contingent ? liability
可轉換債券convertible ? bonds
版權copyrights
公司債券發行corporate bond ? floatation
公司債券發行價格corporate bond ? issuing price
劃線更正法correction by ? drawing a straight ling
補充登記法correction by ? extra recording
紅字更正法correction by ? using red ink
對應賬戶corresponding accounts
成本法cost method
房地產成本cost of real ? estate
成本回收法cost recovery ? method
成本報表cost statement
合併價差cost-book value ? differentials
成本計算賬戶costing accounts
橫向銷售crosswise sale
彙總原始憑證cumulative ? source document
彙總原始憑證cumulative ? source document
流動資產current assets
現行成本current cost
現行成本會計current cost ? accounting
現行成本/穩值貨幣會計current ? cost/general purchasing power accounting
流動負債current ? liabilities
當期經營觀點current ? operating concept of income
流動非流動性法current/noncurrent ? method
無擔保債券debenture bonds
借貸記賬法debit-credit ? bookkeeping
賬戶對應關係debit-credit ? relationship
債務重整debt ? restructurings
遞延資產deferred charges
遞延法deferred method
銀行存款日記賬deposit journal
保證金法deposit method
折舊[舊]depreciation
折舊方法depreciation ? method
固定資產折舊depreciation of ? fixed assets
折舊率depreciation ? rate
衍生金融工具derivative ? financial instruments
直接融資租賃direct financing ? lease
直接控股direct holdings
直接標價法direct quotation
貼水discount
貼現市場discount market
應付票據貼現discount on ? notes payable
酌量性費用中心Discretionary ? Expense Centers
股利dividend
負權人償金dividend
應付股利dividends ? payable
複式記賬法Double entry ? bookkeeping
向下銷售downstream sale
經濟利潤economic income
存貨銷售的影響effects of ? inventory errors
財務報表要素elements of ? financial statements
工程物資engineer ? material
實體理論entity theory
權益法equity method
權益理論equity theory
匯兌損益exchange gains ? or losses
匯率exchange rate
費用expense
合併費用expenses related ? to combinations
對外報表external ? statements
公允價值fair value
反饋價值feedback value
財產信托會計美fiduciary ? accounting
會計核算financial ? accounting
財務會計financial ? accounting
財務會計概念框架financial accounting conceptual ? framework
財務會計原則financial ? accounting principles
財務活動financial ? activities
財務分析financial ? analysis
財務控制financial ? control
財務決策financial ? decision
財務預測financial ? forecast
金融期貨交易financial ? futures transaction
金融工具financial ? instruments
財務管理financial ? management
財務管理環境financial management environment
財務管理目標financial ? management objectives
金融市場financial market
財務計劃financial ? planning
財務政策financial policy
財務制度financial ? regulations
財務報告financial report
財務報表financial ? statements
財務監督financial ? supervision
財務費用financing ? expenses
融資租賃financing lease
先進先出去first-in,first-out縮寫FIFO
固定資產fixed assets
固定匯率fixed rate
浮動匯率floating rate
預測價值forecast value
外幣foreign currency
外幣資產風險foreign currency ? assets risk
外幣承諾foreign currency ? commitment
外幣兌換風險foreign currency ? exchange risk
外幣持有風險foreign currency ? holding risk
外幣投資風險foreign currency ? investment risk
外幣負債風險foreign currency ? liability risk
外幣會計報表foreign currency ? statements
外幣業務foreign currency ? transaction
外幣折算風險foreign currency ? translation risk
外匯foreign exchange
外匯期貨交易foreign exchange ? futures transaction
外匯市場foreign exchange ? market
企業組織形式forms of ? enterprise organization
遠期匯率forward rate
專營權franchises
完全應計法full accrual ? method
完全合併full ? consolidation
功能性貨幣美functional ? currency
會計職能functions of ? accounting
資金funds
資金運動funds movement
期貨市場future market
期貨合約futures contract
商品期貨交易futures for ? commodity
期貨交易futures ? transaction
總分類賬戶general account
綜合變動general change
總分類賬簿general ledger
物價總指數general price ? index
一般物價水準會計general price level accounting
通用記賬憑證general purpose ? voucher
公認會計原則generally ? accepted accounting principle,GAAP
持續經營going concern
黃金市場gold market
商譽goodwill
商譽法goodwill ? procedure
政府及非營利組織會計governmental and ? non-profit organization accounting
外幣套期保值hedge
原始成本historical cost
控投公司holding company
持有/產損益holding gains ? losses
共同費用分配home ? office-branch expense allocation
橫向合併horizontal ? integration
住房基金housing fund
固定資產更換與固定資產改良improvements and ? replacements of fixed assets
收益債券income bonds
損益表賬戶income statement ? accounts
損益表法Income statement ? approach
所得稅income tax
所得稅會計income tax ? accounting
增減記賬法increase-decrease ? bookkeeping
獨立董事independent ? director
間接控股indirect holding
間接標價法indirect ? quotation
個別報表individual ? statements
信息系統論information ? system perspective
無償債能力insolvency
分次清算installment ? liquidation
分期收款銷貨installment ? sales
無形資產intangible ? assets
公司間的長期資產業務intercompany ? transactions in long-term assets
利率期貨交易interest rate ? futures transaction
公司債券利率interest rate on ? debenture
中期報告interim ? reporting
自製原始憑證internal source ? document
對內報表internal statements
跨期攤提賬戶inter-period ? allocation accounts
所得稅的跨期分攤inter-period tax ? allocation
存貨inventory
盤存賬存inventory ? accounts
盤存法inventory method
存貨轉讓價格inventory transfer price
投資中心Investment ? Center
投資收益investment ? income
專有技術know-how
後進先出法last-in,first-out,LIFO
租賃leases
分類賬簿ledger
拆借市場lending market
舉債經營收購美Leveraged ? buyouts,簡稱LBC
舉債經營融資租賃leveraged lease
負債liability
股份兩合公司limited ? partnership
上市公告書listed company ? statement
長期投資long-term ? investments
長期負債long-term ? liability of long-term debt
長期借款long-term loans
長期應付款long-term ? payables
活頁式賬簿loose-leaf book
低值易耗品Low-value ? consumption goods/Low value consumables
一次總付清算lump-sum ? partnership liquidation
巨集觀會計macro-accounting
生產能力保全maintaining ? capital in terms of productive capacity
一般購買力保全maintaining ? capital in units of general purchasing power
名義貨幣保全maintaining ? capital in units of money
管理會計management ? accounting
管理活動論management ? activities perspective
管理費用Management ? Fee/Management Fees
管理工具論management tool ? perspective
期貨交易市場market of ? futures transaction
配比原則matching
計價對比賬戶matching ? accounts
重要性原則materiality
管理層收購MBO
計量屬性measurement ? attributes
吸收合併merger
微觀會計micro-accounting
中間匯率middle rate
最低退休金負債美minimum liability
少數股東損益minority ? interest income
少數股東權益minority ? stockholder’s interest
貨幣項monetary items
貨幣計量monetary ? measurement
貨幣非貨幣法monetary/no ? monetary
貨幣市場money market
有擔保債券mortgage bonds
複式記賬憑證multiple account ? titles voucher
累計憑證multiple-record ? document
多種匯率法multiply ? exchange rate
相互持股mutual holdings
自然資源natural ? resources
會計本質nature of ? accounting
負商譽negative ? goodwill
可轉讓定期存單市場negotiable ? Market
凈利潤net income
對境外實體的凈投資net investment ? in foreign entities
營業外收支凈額net ? non-operating income and expenditure
退休金成本凈額美net periodic pension cost
可變現凈值net realizable
可變現凈值法net realizable ? value
虛賬戶nominal accounts
非貨幣性項目nonmonetary ? items
不定期清查non-periodic ? checking method
應付票據notes payable
應收票據notes receivable
客觀性原則objectivity
財務管理對象objects of ? financial management
表外賬戶off-balance ? sheet accounts
表融資off-balance-sheet ? financing
平倉盈虧offset gain and ? loss
單行合併美one-line ? consolidation
一筆交易觀one-transaction ? opinion
營業利潤operating income
經營租賃operating lease
營業虧損抵免operating loss ? carrybacks and carry forwards
期權市場option market
期權options
財務管理組織organization of ? financial management
外幣分賬法original-currency ? method
其他貨幣資金Other monetary ? assets
其他應收款other ? receivables
店頭市場over-the ? -counter-market
所有者權益owners equity
所有者權益owners equity
實收資本paid-in capital
平行登記parallel ? recording
母公司parent company
部分分攤法partial ? allocation
局部清查partial check
合伙企業partnership ? enterprise
合伙清算partnership ? liquidation
專利權patents
支出payment
付款憑證payment voucher
退休金給付義務美pension benefit obligations
退休金pension plan
退休基金資產美pension plan assets
期間費用Period Expense
定期清查Periodic ? checking method
定期盤存制periodic ? inventory system
實地盤存制periodic ? inventory system
永久性差異permanent ? difference
永續盤存制perpetual ? inventory system
個人財務報表美personal ? financial statements
個人所得稅personal income ? tax
財產清查physical ? inventory
權益結合法pooling of ? interest method
持倉盈虧position gain ? and loss
過賬posting
合併前股利pre-acquisition ? dividends
合併前利潤pre-acquisition ? income
升水premium
物價變動price changes
物價指數price index
修正性慣例principle of exceptions
歷史成本原則principle of ? historical cost
生產法production ? method
利潤中心Profit Center
利潤分配profit ? distribution
應付利潤profit payable
財產稅property tax
比例合併美proportionate ? consolidation
招股說明書prospectus
備抵賬戶provision ? accounts
備抵附加賬戶provision and ? adjunct accounts
謹慎性原則prudence
公共會計public accounting
購買法purchase method
購貨折扣purchases ? discounts
購買力損益purchasing power ? gains or looses
下推會計美push-down ? accounting
準改組美quasi-reorganization
實賬戶real accounts
房地產real estate
房地產收入real estate ? revenue
實現原則realization ? principle
收款憑證receipt voucher
收付記賬法receipts-payment ? bookkeeping
以外幣表示的應收款項或應付款項receivables for ? payables denominated in foreign currency
交互分配法美reciprocal ? allocation approach
費用的確認recognition of ? expense
收入的確認recognition of ? revenue
相對賬戶調節reconciliation ? of home office and branch accounts
賬面匯率recorded rate
記賬本位幣recording ? currency
記賬本位幣recording ? currency
記賬匯率recording rate
記賬規則recording rules
外幣統賬法recording-currency ? method
公司債券償還redemption of ? bonds
相關性原則relevance
先調整後折演算法remeasurement-translation ? method
租金rents
改組reorganization
改組計劃美reorganization ? plan
固定資產修理repairs and ? maintenance of fixed assets
重置成本replacement cost
重置成本法replacement ? costing
資源稅resources tax
零售價格法retail method
廢棄和生置法retirement and ? replacement method
原合伙人退伙retirement of ? initial partner
固定資產重估價revaluations of ? fixed assets
收入中心revenue center
轉回分錄reversing entry
安全付款表safe payments ? schedule
銷售法sale method
應收賬款出售sale or ? factoring of accounts receivable
售後回租sale-leaseback
銷售代理處sales agency
銷貨退回與折讓sales returns ? and allowances
銷售式融資租賃sales-type ? financing lease
從屬賬戶Secondary ? accounts
證券市場securities ? market
一級市場security primary ? market
二級市場security ? secondary market
分部報告segmental ? reporting
銷售費用selling expenses
賣出匯率selling rate
勞務因素service factor
結算賬戶settlement ? accounts
短期借款Short-term ? Borrowing
簡單分錄simple entry
簡單權益法simple equity method
單式記賬憑證single account ? title voucher
單一匯率法single method
單式記賬法single-entry ? bookkeeping
一次憑證single-record ? document
償債基金sinking fund
獨資企業sole ? proprietorship
原始憑證source document
外來原始憑證source document ? from outside
專用報表special purpose ? financial statements
專用記賬憑證special-purpose ? voucher
特定變動specific change
特定物價指數specific price ? index
投機speculation
印花稅stamp tax
標準成本法standard costing
法定公益金Statutory ? welfare reserve
證券交易所stock exchange
股票指數期貨stock index ? futures
認股權stock rights
直線法straight-line
轉租賃subleases
明細分類賬戶subsidiary ? account
子公司subsidiary ? company
明細分類賬簿subsidiary ? ledger
實質重於形式substance over ? form
盈餘公積surplus reserves
暫記賬戶suspense ? accounts
會計任務targets of ? accounting activities
關稅tariff
稅務會計tax accounting
納稅影響法tax effect ? method
應交稅金taxes payable
應付稅款法taxes payable ? method
時態法temporal method
暫時性差異temporary ? difference
短期投資temporary ? investment
財務管理內容the content of ? financial management
財務管理環節the cycle of ? financial management
企業論the enterprise ? theory
實體論the entity ? theory
財務管理職能the functions of ? financial management
基金論the fund theory
財務管理原則the principle of ? financial management
業主權論the ? proprietorship theory
剩餘權益論the residual ? equity theory
企業整體價值the value of an ? enterprise as a whole
會計理論結構theoretical structure of accounting
及時性原則timeliness
時間性差異timing ? difference
商標權trademarks and ? trade names
內部往來transactions ? between home office and branches
轉賬憑證transfer voucher
換算損益translation ? gains or losses
外幣會計報表折算translation of ? foreign currency statements
先折算後調整法translation-remeasurement ? method
庫藏股法美treasury stock ? approach
試算表trial balance
試算平衡trial balancing
三式記賬法triple-entry ? bookkeeping
真實與公允true and fair view
受托人美trustee
破產受托人清算組會計trustee ? accounting
兩筆交易觀two-transaction ? opinion
不合併子公司unconsolidated ? subsidiaries
未分配利潤Undistributed ? profits
一般購買力單位units of general ? purchasing power
訂量單位units of ? measurement
名義貨幣單位units of nominal ? currency
期末存貨的未實現損益unrealized ? profit in ending inventory
向上銷售upstream sale
增值表value added ? statement
變動成本法variable costing
縱向合併Vertical ? integration
記賬憑證voucher
應付工資wages payable
工作底稿working paper
包裝物Wrap page
最新優惠

美容院按摩院資助計劃

受薪員工人數證明書 $2800起


美容院按摩院資助計劃 執業會計師 受薪員工人數證明書



遙距營商計劃 D-Biz

經審計項目支出表 $2800起


遙距營商-經審計項目支出表 資料詳情


餐飲處所 政府資助計劃

執業會計師證明書 $8800起


餐飲資助-會計師證明書 資料詳情


好消息!

會計妹現正推出下列“最低價優惠”,萬勿錯過。

* 一蚊開公司 — 香港人創業 只需一蚊(不包括政府收費用)

* 會計做賬優惠 每年低至$3000

* 小企會計稅務服務套餐 每年低至$4000

* 基本公司秘書套餐 每年只需HK$499

* 虛擬辦公室服務每月低至HK$63

* 一小時開公司優惠 只需HK$8999 (包政府費)

* 即日開公司優惠 只需HK$3999 (包政府費)

* 一天開公司優惠 只需HK$3299 (包政府費)

* 商務e線優惠促銷價HK$150/月(包括獨立香港電話號碼一個)。

社交網絡
快速連結

會計妹? 香港各大電視推廣品牌 信心保證!!

> 固網 電話會議室 抗疫神器!
> 電視廣告 TVB 及 香港主要傳媒
> 成立公司 低至一蚊 快至一小時
> 商標註冊 服務費HK$1500起
> 離岸公司 包註冊費HK$9800起
> 會計理帳 每年低至HK$3000
> 會計到會鐘點會計
> 報稅服務 HK$500起
> 稅務服務 每年低至HK$2000
> 虛擬辦公室 只需HK$63起
> 公司秘書 每年低至HK$499
> 商務中心 位處港島中心 四通八達
> 服務申請表格下載快來下載啦!
> 聯繫會計妹? 通通都幫到你??!
聯繫會計妹?
會計妹?總機電話:
+852 3465 9888

會計妹?投訴電話:
+852 3465 9821

Facebook專頁
會計妹?上環店
會計妹?旺角店
會計妹?北角店
會計妹?元朗店
會計妹?荃灣店
會計妹?珠海店

電郵: enquiry@AccGirl.com

分店資料 / 聯繫我們
網站選單
» 會計
» 知識
» 活動
頭條新聞

»Form 1041 Filing question.
»2017 AccGirl Chrismas Card
»AccGirl-International Workers' Day Card
»AccGirl - HAPPY HALLOWEEN Card

»AccGirl - The Lantern Festival Card
»AccGirl - International Women's Day Card
»AccGirl - Father's Day Card
»AccGirl - Mother's Day Wallpaper
»"不活動公司"後董事做其他公司董事可以嗎?
»AccGirl Happy Spring Festival Crad
»AccGirl Happy New Year Card
»AccGirl Christmas card

»AccGirl WallPaper 12
»AccGirl WallPaper 11
»AccGirl WallPaper 10


公佈日期: Thu, 12 May 2022 22:07:42 +0000
執行時間:0.1211秒,0.0061查詢數.DB查詢數:17. 記憶體使用:2,322kb
{转码词},{转码词1},{转码词2},{转码词3}
<蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <蜘蛛词>| <文本链> <文本链> <文本链> <文本链> <文本链> <文本链>