会计术语中英文对照

成本会计

直接人工成本差异(direct labor variance) 直接材料成本差异(direct material variance) 在产品计价(work-in-process costing) 联产品成本计算(joint products costing)

生产成本汇总程序(accumulation process of procluction cost) 制造费用差异(manufacturing expenses variance) 实际成本与估计成本(actual cost and estimated cost) 工资费用分配(salary costs allocation) 成本曲线(cost curve)

农业生产成本(agriculture production cost)

原始成本和重置成本(original cost and replacement cost) 工程施工成本

直接成本与间接成本(direct cost and indirect cost) 可控成本(controllable cost)

制造费用分配(manufacturing expenses allocation)

理论成本与应用成本(theory cost and practice cost) 辅助生产成本分配(auxiliary production cost allocation) 期间,费用

成本控制程序(procedure of cost control)

成本记录(cost entry, cost recorder cost agenda) 成本计算分批法(job costing method) 成本计算分步法

直接人工成本差异(direct labor variance) 成本控制方法(cost control method) 内河运输成本

生产费用要素(elements of production expenses) 历史成本与未来成本(historical cost and future cost)

可避免成本与不可避免成本(avoidable cost and unavoidable cost) 成本计算期(cost period)

平均成本与个别成本(avorage cost and individual cost) 跨期摊提费用分配(inter-period expenses allocation) 计划成本(planned cost) 数量差异(quantity variance)

燃料费用分配(fuel expenses allocation)

定额成本控制制度(norm cost control system) 定额管理(management norm)

可递延成本与不可递延成本(deferrable cost and undeferrable cost) 成本控制标准(standard of cost control) 副产品成本计算(by-product costing) 责任成本(responsibility cost)

生产损失核算(production loss accounting)

生产成本(production cost) 预计成本(predicted cost) 成本结构(cost structure) 房地产开发成本

主要成本与加工成本(prime costs and processing costs) 决策成本(cost of decision making)

成本计算品种法(category costing method) 在产品成本(work-in-process cost) 工厂成本(factory cost) 成本考核(cost assess )

制造费用(manufactruing expenses)

动力费用分配(power expenses allocation) 趋势分析法(trend analysis approach) 成本计算简单法(simple costing method) 责任成本层次(levels of responsibility cost) 对比分析法(comparative analysis approach) 约当产量比例法(equivalent units method) 原始记录(original record)

可比产品成本分析(general product cost analysis) 成本计算方法(costing method) 成本计算对象(costing objective) 成本计算单位(costing unit) 成本计划完成情况分析

成本计划管理体系(planned management system of cost) 成本计划(cost plan)

成本会计(cost accounting)

成本核算原则(principle of costing)

成本核算程序(cost accounting qrocedures) 成本核算成本(costing account) 成本核算(costing)

成本归集(cost accumulation) 成本管理(cost management) 成本分析(cost analysis) 成本分配(ocst allocation) 成本分类账(cost ledger) 成本分类(cost classifiction) 成本费用界限

成本调整(cost adjustment) 成本差异(cost variance) 成本报告(costing report) 成本(cost)

车间成本(workshop cost)

厂内经济核算制(internal business accounting system) 厂内结算价格(internal settlement prices)

产品寿命周期成本(product life cycle cost) 产品成本项目(cost items of product) 产品成本技术经济分析

产品成本计划(the plan of product costs) 产品成本(product cost)

初级会计

汇总原始凭证(cumulative source document)

汇总记账凭证核算形式(bookkeeping procedure using summary ovchers) 工作底稿(working paper)

复式记账凭证(mvltiple 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 documents) 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 proced ureusing vouchers)

记账凭证汇总表核算形式(bookkeeping procedure using categorized account summary) 简单分录(simple entry)

结算账户(settlement accounts) 结账(closing account) 结账分录(closing entry)

借贷记账法(debit-credit bookkeeping)

通用日记账核算形式(bookkeeping procedure using general journal) 外来原始凭证(source document from outside) 现金日记账(cash journal) 虚账户(nominal accounts)

序时账簿(book of chronological entry)

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