会计专业英语翻译，急~~

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 equity

w4n8u-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***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 cash

A&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 inventory

y 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 ledger

D5K 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