成本会计专有名词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accounting of tourism and serviceAccount 帐 政治风险 political risk 再开票中心 re-invoicing center 现代管理会计专门方法 special methods of modern managementaccounting现代管理会计提前与延期支付特许权使用管理费跨国资本成本计算跨国运转资本会计modern management accountingLeads and Lagsfees and royalties the cost of capital for foreign investments multinational working capital management跨国经营企业业绩评价 multinational performance evaluation经济风险管理交易风险管理 换算风险管理 国际投资决策会计国际存货管理managing economic exposure managing transaction exposure managing translation exposureforeign project appraisal international inventory management股利转移公司内部贷款 冻结资金转移 冻结资金保值 调整后净现值 配比原则dividend remittancesinter-company loansrepatriating blocked fundsmaintaining the value of blocked funds adjusted net present valuematching旅游、饮食服务企业会计施工企业会计accounting of construction enterprises民航运输企业会计accounting of civil aviation transportation enterprises企业会计business accounting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外商投资企业会计• 厂 • • -g 厂 • •accounting of enterprises with foreign investment通用报表all-purpose financial statements铁路运输企业会计accounting of rail way transportation enterprises所有者权益owners equity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微观会计micro-accounting客观性原则objectivity可比性原则comparability谨慎性原则prudence金融企业会计• 厂 /"*• • *1 • • •accounting of financial institutions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计量属性measurement attributes及时性原则timeliness货币计量monetary measurement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会计预测accounting forecasting会计要素accounting elements会计研究accounting research会计学科体系accounting science system会计学accounting会计信息accounting information会计任务targets of accounting activities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会计理论accounting theory会计控制accounting control会计决策accounting decision making会计监督accounting supervision会计假设accounting assumption会计记录accounting records会计计量accounting measurement会计机构accounting department会计环境accounting environment;会计核算financial accounting会计管理体制system of accounting administration会计分期accounting periods会计对象accounting object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划分资本性支出与收益性支出原则 distinguishment between capital expenditure and revenue expenditure合并报表consolidated financial statements管理活动论management activities perspective管理会计management accounting管理工具论management tool perspective股份制企业会计accounting of stock companies公认会计原则generally accepted accounting principle, GAAP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 statements对内报表internal statements一致性原则consistency艺术论art perspective房地产开发企业会计 accounting of real estate enterprisesprises预测价值 真实与公允 持续经营 成本报表 财务会计原则 财务会计概念框架 财务会计forecast valuetrue and fair viewgoing concerncost statementfinancial accounting principlesfinancial accounting conceptual framework financial accounting邮电通信企业会计accounting of post and telecommunication enter政府及非营利组织会计governmental and non-profit organization ac公司债券发行价格 固定资产折旧 可转换债券加速折旧法公司债券利率 应收账款出借 无担保债券counting专用报表special purpose financial statements资产assets资金funds资金运动funds movement财务报告financial report财务报表要素elements of financial statements财务报表financial statements重要性原则materiality币值稳定假设保险企业会计constant-dollar assumption accounting of insurance companies收入确认 recognition of revenuecorporate bond issuing price depreciation of fixed assets| convertible bondsaccelerated depreciation methods interest rate on debenture assignment of accounts receivable debenture bonds后进先出法 应付票据贴现 先进先出去 在发建工程 固定资产更换与改良last-in, first-out, LIFOdiscount on notes payable first-in, first-out 缩写 FIFO constructions in processimprovements and replacements of fixed assets实地盘存制periodic inventory system收益总括观点all-inclusive concept of income可变现净值法net realizable value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现金折扣cash discount公司债券bonds payable销售法sale method应付票据notes payable认股权stock rights固定资产修理repairs and maintenance of fixed assets|有担保债券mortgage bonds销售费用selling expenses应付股利dividends payable应收票据notes receivable无形资产intangible assets收款法collection method所得税income tax流动负债current liabilities生产法production method废弃和生置法 retirement and replacement method盘存法inventory method流动资产current assets购货折扣purchases discounts;商誉goodwill应收账款accounts receivable投资收益investment income营业利润operating income股本capital stock公司债券偿还redemption of bonds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利益分配profit distribution应计费用accrued expense商标权trademarks and trade names净利润net income应付利润profit payable收益债券income bonds利息资本化capitalization of interests预付账款advance to supplier其他应收款other receivables现金cash公司债券发行corporate bond floatation应付工资wages payable实收资本paid-in capital盈余公积surplus reserves股利dividend应交税金taxes payable负商誉negative goodwill费用确认recognition of expense短期投资temporary investment短期借款short-term loans递延资产deferred charges当期经营观点current operating concept of income存货销售影响 effects of inventory errors折旧方法depreciation method折旧率depreciation rate支出payment直线法straight-line职工福利基金welfare fund专利权patents住房基金housing fund重置成本法replacement costing专有技术know-how专营权franchises资本公积capital reserves资产负债表balance sheet自然资源natural resources存货inventory偿债基金sinking fund长期应付款long-term payables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标准成本法 standard costing变动成本法 variable costing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工作底稿working paper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．会计科目表chart of accounts会计科目account title红字更正法correction by using red ink会计核算形式bookkeeping procedures过账 posting会计分录accounting entry会计循环accounting cycle会计账簿Book of accounts活页式账簿loose-leaf book集合分配账户clearing accounts计价对比账户matching accounts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结算账户settlement accounts简单分录 simple entry结账分录 借贷记账法 局部清查 卡片式账簿跨期摊提账户 累计凭证联合账簿 明细分类账簿 明细分类账户 盘存账存 平行登记 全面清查 日记总账结账 closing accountclosing entrydebit-credit bookkeeping partial checkcard bookinter-period allocation accounts multiple-record document．compound booksubsidiary ledgersubsidiary accountinventory accountsparallel recordingcomplete check combined journal and ledgerd journal 三式记账法 实账户 试算表 试算平衡 收付记账法 收款凭证 损益表账户 通用记账凭证triple-entry bookkeepingreal accountstrial balancetrial balancingreceipts-payment bookkeeping receipt voucherincome statement accountsgeneral purpose voucher日记总账核算形式bookkeeping procedure using summarize通用日记账核算形式 bookkeeping procedure using general journal外来原始凭证 现金日记账 虚账户 序时账簿 一次凭证source document．nbspfrom outside cash journal nominal accountsbook of chronological entry single-record document．银行存款日记账 deposit journal永续盘存制原始凭证暂记账户 增减记账法 债权结算账户perpetual inventory systemsource document．suspense accountsincrease-decrease bookkeepingaccounts for settlement of claim债权债务结算账户 accounts for settlement of claim and debt债务结算账户账户 账户编号账户对应关系 账项调整 专用记账凭证 转回分录 资金来源账户 资产负债账户 转账凭证资金运用账户 自制原始凭证总分类账簿accounts for settlement of debt accountAccount numberdebit-credit relationships adjustment of accountfspecial-purpose voucherreversing entryaccounts of sources of fundsbalance sheet accountstransfer voucheraccounts of applications of fundsinternal source document．general ledgerD5KxS i"h.r 总分类账户 general account附加账户adjunct accounts付款凭证 payment voucher分类账簿 ledger多栏式日记账核算形式 bookkeeping procedure using columnar journal,对账checking对应账户corresponding accounts定期清查Periodic checking method'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 entry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财产清查physical inventory簿记bookkeeping不定期清查non-periodic checking method补充登记法correction by extra recording表外账户off-balance sheet accounts备抵账户provision accounts备抵附加账户provision and adjunct accounts备查账簿memorandum。