1、Kingdee金蝶，企業(yè)管理專家EAS財(cái)務(wù)會(huì)計(jì)專業(yè)術(shù)語解釋財(cái)務(wù)會(huì)計(jì)部李蘇霞導(dǎo)讀伴隨EAS的客戶增多，為幫助相關(guān)實(shí)施人員準(zhǔn)確理解總賬模塊中的相關(guān)專業(yè)術(shù)語特制作本文檔。 口常的客戶維護(hù)中實(shí)施人員由于所學(xué)專業(yè)的限制很難再短時(shí)間內(nèi)一下掌握所有的會(huì)計(jì)專業(yè)術(shù)語，給LI ?？蛻魷贤◣砝щy，以下內(nèi)容就日常業(yè)務(wù)中使用的專業(yè)名詞做出詳細(xì)的解釋。下面按照總賬系統(tǒng)的功能：初始化設(shè)置、基礎(chǔ)數(shù)據(jù)維護(hù)、憑證處理、賬簿報(bào)表處理、期末處理五 組術(shù)語。適用對(duì)象初次接觸EAS總賬模塊的開發(fā)人員、實(shí)施顧問等。請(qǐng)注意：本文件只作為產(chǎn)品介紹之用，不屬于您與金蝶簽署的任何協(xié)議。本文件僅包括金蝶既定策 略、產(chǎn)品及功能方面的信息，不能以本文

2、件作為要求金蝶履行商務(wù)條款、產(chǎn)品策略以及開發(fā)義務(wù)的依 據(jù)。本文件內(nèi)容可能隨時(shí)變更，恕不另行通知。1.4. 14 賬齡(ACCOUNT AGE)是指公司尚未收回的應(yīng)收賬數(shù)的時(shí)間長(zhǎng)度，通常按照1年以內(nèi)，1-2年，2-3年和3年 以上4個(gè)級(jí)別來劃分。1. 5期末處理1. 5. 1 期末調(diào)匯(PERIOD-END EXCHANGE RATE ADJUSTMENT)調(diào)整由于外幣核算的原因，在會(huì)計(jì)期末按期末匯率調(diào)整外幣折合本國(guó)貨幣與日常業(yè)務(wù)逐筆 折合本國(guó)貨幣時(shí)產(chǎn)生的差異。結(jié)轉(zhuǎn)損益(GENERATE PROFIT AND LOSS)是指企業(yè)在每一會(huì)計(jì)期末，將各收益類科目的余額轉(zhuǎn)入“本年利潤(rùn)”科目的貸方，將各

3、成 本、費(fèi)用類科目的余額轉(zhuǎn)入“本年利潤(rùn)”科目的借方。通常有兩種結(jié)轉(zhuǎn)損益的方法：賬結(jié) 法、表結(jié)法。本年利潤(rùn)(GAIN AND LOSS)指企業(yè)在定期間的經(jīng)營(yíng)成果，它包括營(yíng)業(yè)利潤(rùn)、投資收益和營(yíng)業(yè)外收支凈額。賬結(jié)法(GENERATE PROFIT AND LOSS FOR BOOK)是指企業(yè)在每期結(jié)賬時(shí)，損益類各賬戶的余額需要結(jié)轉(zhuǎn)到“本年利潤(rùn)賬戶。表結(jié)法(GENERATE PROFIT AND LOSS FOR LIST)指企業(yè)每期結(jié)賬時(shí)，損益類各賬戶的余額不需要結(jié)轉(zhuǎn)到本年利潤(rùn)”賬戶，只要結(jié) 出各損益類賬戶的本年累計(jì)余額，就可以根據(jù)這些余額，逐項(xiàng)填入“損益表 通過“損益表”計(jì)算出從年初到本月末止的本

4、年累計(jì)利潤(rùn)，只有到年度終了進(jìn)行 年度決算時(shí)，才用“賬結(jié)法”將損益類賬戶的全年累計(jì)余額轉(zhuǎn)入本年利潤(rùn)賬 戶。結(jié)賬(BALANCE THE BOOKS)結(jié)賬是指在會(huì)計(jì)期末(月末、季末、年末)將本期應(yīng)記的經(jīng)濟(jì)業(yè)務(wù)的全部登記入賬的基礎(chǔ) 上，結(jié)算、登記各種賬簿本期發(fā)生額和期末余額的記賬工作。將當(dāng)前會(huì)計(jì)期間結(jié)束，轉(zhuǎn)入 下一會(huì)計(jì)期間。自動(dòng)轉(zhuǎn)賬(AUTOTRANS)是指在計(jì)算機(jī)中預(yù)先一次性定義好各個(gè)轉(zhuǎn)賬分錄，然后由計(jì)算機(jī)自動(dòng)編制憑證，將指定 賬戶的發(fā)生額或余額利用自動(dòng)轉(zhuǎn)賬公式轉(zhuǎn)入另一指定賬戶，從而實(shí)現(xiàn)憑證數(shù)據(jù)的自動(dòng)高 速輸入。一、資產(chǎn)類Assets流動(dòng)資產(chǎn) Current assets貨幣資金 Cash and

5、 cash equivalents1001 現(xiàn)金 Cash1002 銀行存款 Cash in bank1009 其他貨幣資金 Other cash and cash equivalents*100901 外埠存款 Other city Cash in bank,100902 銀行本票 Cashiers cheque,100903 銀行匯票 Bank draft,100904 信用卡 Credit card,100905 信用證保證金 L/C Guarantee deposits,100906 存出投資款 Refundable deposits1101 短期投資 Short-term inves

6、tments,110101 股票 Short-term investments - stock110102 債券 Short-term investments - corporate bonds,110103 基金 Short-term investments - corporate funds,110110 其他 Short-term investments - other1102 短期投資跌價(jià)準(zhǔn)備 Short-term investments falling price reserves應(yīng)收款 Account receivable1111 應(yīng)收票據(jù) Note receivable銀行承兌匯

7、票Bank acceptance商業(yè)承兌匯票Trade acceptance1121 應(yīng)收股利 Dividend receivable1122 應(yīng)收利息 Interest receivable1131 應(yīng)收賬款 Account receivable1133 其他應(yīng)收款 Other notes receivable1141 壞賬準(zhǔn)備 Bad debt reserves1151 預(yù)付賬款 Advance money1161 應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable庫存資產(chǎn)Inventories1201 物資采購(gòu) Supplies pu

8、rchasing1211 原材料 Raw materials1221 包裝物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料本錢差異 Materials cost variance1241 自制半成品 Semi-Finished goods1243 庫存商品 Finished goods1244 商品進(jìn)銷差價(jià) Differences between purchasing and selling price1251 委托加工物資 Work in process - outsourced1261 委托代銷商品 Trust to and s

9、ell the goods on a commission basis1271 受托代銷商品 Commissioned and sell the goods on a commission basis1281 存貨跌價(jià)準(zhǔn)備 Inventory falling price reserves1291 分期收款發(fā)出商品 Collect money and send out the goods by stages1301 待攤費(fèi)用 Deferred and prepaid expenses長(zhǎng)期投資 Long-term investment1401 長(zhǎng)期股權(quán)投資 Long-term investment

10、 on stocks,140101 股票投資 Investment on stocks,140102 其他股權(quán)投資 Other investment on stocks1402 長(zhǎng)期債權(quán)投資 Long-term investment on bonds,140201 債券投資 Investment on bonds,140202 其他債權(quán)投資 Other investment on bonds1421 長(zhǎng)期投資減值準(zhǔn)備 Long-term investments depreciation reserves股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation

11、reserves債權(quán)投資減值準(zhǔn)備 Bcreditors rights investment depreciation reserves1431 委托貸款 Entrust loans,143101 本金 Principal143102 利息 Interest,143103 減值準(zhǔn)備 Depreciation reserves1501 固定資產(chǎn) Fixed assets房屋 Building建筑物Structure機(jī)器設(shè)備 Machinery equipment運(yùn)輸設(shè)備 Transportation facilities工具器具 Instruments and implement1502 累計(jì)折舊

12、 Accumulated depreciation1505 固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves1601 工程物資 Project goods and material,160101 專用材料 Special-purpose material,160102 專用設(shè)備 Special-purpose equipment160103 預(yù)付大型設(shè)備款

13、Prepayments for equipment,160104 為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate1603 在建工程 Construction-in-process安裝工程 Erection works在安裝設(shè)備 Erecting equipment-in-process技術(shù)改造工程 Technical innovation project大修理工程 General overhaul project1605 在建工程減值準(zhǔn)備 Construction-in-process depreciation r

14、eserves1701 固定資產(chǎn)清理 Liquidation of fixed assets1801 無形資產(chǎn) Intangible assets專利權(quán)Patents非專利技術(shù)Non-Patents商標(biāo)權(quán) Trademarks, Trade names著作權(quán)Copyrights土地使用權(quán)Tenure商譽(yù) Goodwill1805 無形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves專利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reser

15、ves1815 未確認(rèn)融資費(fèi)用 Unacknowledged financial charges待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income1901 長(zhǎng)期待攤費(fèi)用 Long-term deferred and prepaid expenses1911 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income191101 待處理流動(dòng)資產(chǎn)損溢 Wait deal intangible assets loss or income191102待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income二、負(fù)債類

16、Liability短期負(fù)債 Current liability2101 短期借款 Short-term borrowing2111 應(yīng)付票據(jù) Notes payable銀行承兌匯票Bank acceptance商業(yè)承兌匯票Trade acceptance2121 應(yīng)付賬款 Account payable2131 預(yù)收賬款 Deposit received2141 代銷商品款 Proxy sale goods revenue2151 應(yīng)付工資 Accrued wages2153 應(yīng)付福利費(fèi) Accrued welfarism2161 應(yīng)付股利 Dividends payable2171 應(yīng)交稅金

17、 Tax payable,217101 應(yīng)交增值稅 value added tax payable,21710101 進(jìn)項(xiàng)稅額 Withholdings on VAT,21710102 已交稅金 Paying tax,21710103 轉(zhuǎn)出未交增值稅 Unpaid VAT changeover,21710104 減免稅款 Tax deduction,21710105 銷項(xiàng)稅額 Substituted money on VAT,21710106 出 口退稅 Tax reimbursement for export,21710107 進(jìn)項(xiàng)稅額轉(zhuǎn)出 Changeover withnoldings o

18、n VAT,21710108 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax,21710109 轉(zhuǎn)出多交增值稅 Overpaid VAT changeover,21710110 未交增值稅 Unpaid VAT,217102 應(yīng)交營(yíng)業(yè)稅 Business tax payable,217103 應(yīng)交消費(fèi)稅 Consumption tax payable217104 應(yīng)交資源稅 Resources tax payable,217105 應(yīng)交所得稅 Income tax payable,217106 應(yīng)交土地增值稅 Increment tax

19、on land value payable,217107 應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and building cities payable,217108 應(yīng)交房產(chǎn)稅 Housing property tax payable,217109 應(yīng)交土地使用稅 Tenure tax payable,217110 應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax(WULPT) payable,217111 應(yīng)交個(gè)人所得稅 Personal income tax payable2176 其他應(yīng)交款 Other fund

20、in conformity with paying2181 其他應(yīng)付款 Other payables2191 預(yù)提費(fèi)用 Drawing expense in advance其他負(fù)債 Other liabilities2201 待轉(zhuǎn)資產(chǎn)價(jià)值 Pending changerover assets value2211 預(yù)計(jì)負(fù)債 Anticipation liabilities長(zhǎng)期負(fù)債 Long-term Liabilities2301 長(zhǎng)期借款 Long-term loans一年內(nèi)到期的長(zhǎng)期借款 Long-term loans due within one year一年后到期的長(zhǎng)期借款 Long-t

21、erm loans due over one year2311 應(yīng)付債券 Bonds payable,231101 債券面值 Face value, Par value,231102 債券溢價(jià) Premium on bonds,231103 債券折價(jià) Discount on bonds,231104 應(yīng)計(jì)利息 Accrued interest2321 長(zhǎng)期應(yīng)付款 Long-term account payable應(yīng)付融資租賃款 Accrued financial lease outlay一年內(nèi)到期的長(zhǎng)期應(yīng)付 Long-term account payable due within one ye

22、ar一年后到期的長(zhǎng)期應(yīng)付 Long-term account payable over one year2331 專項(xiàng)應(yīng)付款 Special payable一年內(nèi)到期的專項(xiàng)應(yīng)付 Long-term special payable due within one year一年后到期的專項(xiàng)應(yīng)付 Long-term special payable over one year2341 遞延稅款 Deferral taxes三、所有者權(quán)益類OWNERS EQUITY資本Capita3101 實(shí)收資本(或股本)Paid-up capital(or stock)實(shí)收資本 Paicl-up capital實(shí)收股

23、本Paid-up stock3103 已歸還投資 Investment Returned公積3111 資本公積 Capital reserve,311101 資本(或股本)溢價(jià) Cpital(or Stock) premium,311102 接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive non-cash donate reserve,311103 股權(quán)投資準(zhǔn)備 Stock right investment reserves,311105 撥款轉(zhuǎn)入 Allocate sums changeover in,311106 外幣資本折算差額 Foreign currency capital,311107 其

24、他資本公積 Other capital reserve3121 盈余公積 Surplus reserves,312101 法定盈余公積 Legal surplus,312102 任意盈余公積 Free surplus reserves,312103 法定公益金 Legal public welfare fund,312104 儲(chǔ)藏基金 Reserve fund,312105 企業(yè)開展基金 Enterprise expension fund,312106 利潤(rùn)歸還投資 Profits capitalizad on return of investment四、利潤(rùn)Profits3131 本年利潤(rùn)

25、Current year profits3141 利潤(rùn)分配 Profit distribution,314101 其他轉(zhuǎn)入 Otherchengeoverin,314102 提取法定盈余公積 Withdrawal legal surplus,314103 提取法定公益金 Withdrawal legal public welfare funds,314104 提取儲(chǔ)藏基金 Withdrawal reserve fund,314105 提取企業(yè)開展基金 Withdrawal reserve for business expansion ,314106 提取職工獎(jiǎng)勵(lì)及福利基金 Withdrawal

26、 staff and workers bonus and welfare fund,314107 利潤(rùn)歸還投資 Profits capitalizad on return of investment,314108 應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable,314109 提取任意盈余公積 Withdrawal other common accumulation fund,314110 應(yīng)付普通股股利 Common Stock dividends payable,314111 轉(zhuǎn)作資本(或股本)的普通股股利 Common Stock dividends c

27、hange to assets(or stock) ,314115 未分配利潤(rùn) Undistributed profit.四、本錢類Cost4101 生產(chǎn)本錢 Cost of manufacture,410101 基本生產(chǎn)本錢 Base cost of manufacture,410102 輔助生產(chǎn)本錢 Auxiliary cost of manufacture4105 制造費(fèi)用 Manufacturing overhead材料費(fèi)Materials管理人員工資Executive Salaries獎(jiǎng)金Wages退職金 Retirement allowance補(bǔ)貼Bonus外保勞務(wù)費(fèi)Outsour

28、cing fee福利貨 Employee benefits/welfare會(huì)議費(fèi)Coferemce加班餐費(fèi) Special duties市內(nèi)交通費(fèi) Business traveling通訊費(fèi) Correspondence 費(fèi) Correspondence水電取暖費(fèi)Water and Steam稅費(fèi) Taxes and dues租賃費(fèi)Rent管理費(fèi) Maintenance車輛維護(hù)費(fèi) Vehicles maintenance油料費(fèi) Vehicles maintenance培訓(xùn)費(fèi) Education and training接待費(fèi) Entertainment圖書、印刷費(fèi) Books and prin

29、ting運(yùn)費(fèi) Transpotation保險(xiǎn)費(fèi) Insurance premium支付手續(xù)費(fèi)Commission雜費(fèi) Sundry charges折 I日費(fèi) Depreciation expense機(jī)物料消耗 Article of consumption勞動(dòng)保護(hù)費(fèi) Labor protection fees季節(jié)性停工損失 Loss on seasonality cessation4107 勞務(wù)本錢 Service costs五、損益類 Profit and loss收入Income業(yè)務(wù)收入 OPERATING INCOME5101 主營(yíng)業(yè)務(wù)收入 Prime operating revenue產(chǎn)

30、品銷售收入Sales revenue服務(wù)收入 Service revenue5102 其他業(yè)務(wù)收入 Other operating revenue材料銷售 Sales materials代購(gòu)代售包裝物出租Wrappage lease出讓資產(chǎn)使用權(quán)收入Remise right of assets revenue返還所得稅 Reimbursement of income tax其他收入Other revenue5201 投資收益 Investment income短期投資收益 Current investment income長(zhǎng)期投資收益 Long-term investment income計(jì)提

31、的委托貸款減值準(zhǔn)備Withdrawal of entrust loans reserves5203 補(bǔ)貼收入 Subsidize revenue國(guó)家扶持補(bǔ)貼收入 Subsidize revenue from country其他補(bǔ)貼收入 Other subsidize revenue5301 營(yíng)業(yè)外收入 NON-OPERATING INCOME非貨幣性交易收益Non-cash deal income現(xiàn)金溢余Cash overage處置固定資產(chǎn)凈收益 Net income on disposal of fixed assets出售無形資產(chǎn)收益 Income on sales of intangib

32、le assets固定資產(chǎn)盤盈 Fixed assets inventory profit罰款凈收入 Net amercement income支出Outlay業(yè)務(wù)支出 Revenue charges5401主營(yíng)業(yè)務(wù)本錢Operating costs產(chǎn)品銷售本錢Cost of goods sold服務(wù)本錢 Cost of service5402主營(yíng)業(yè)務(wù)稅金及附加Tax and associate charge營(yíng)業(yè)稅Sales tax消費(fèi)稅 Consumption tax城市維護(hù)建設(shè)稅 Tax for maintaining and building cities資源稅 Resources ta

33、x土地增值稅 Increment tax on land value5405 其他業(yè)務(wù)支出 Other business expense銷售其他材料本錢Other cost of material sale其他勞務(wù)本錢Other cost of service其他業(yè)務(wù)稅金及附加費(fèi)Other tax and associate charge費(fèi)用 Expenses5501 營(yíng)業(yè)費(fèi)用 Operating expenses代銷手續(xù)費(fèi) Consignment commission charge運(yùn)雜費(fèi) Transpotation保險(xiǎn)費(fèi) Insurance premium展覽費(fèi) Exhibition fee

34、s廣告費(fèi) Advertising fees5502 管理費(fèi)用 Adminisstrative expenses職工工資Staff Salaries修理費(fèi) Repair charge目錄 TOC o 1-5 h z 初始化設(shè)置3業(yè)務(wù)參數(shù)初始化設(shè)置(Business Parameter Setup ) 3系統(tǒng)參數(shù)初始化設(shè)置(System Parameter Setup)3報(bào)告貨幣(Reporting Currency)4匯率 (Exchange Rale) 4科目類別 (Account Sort)4損益類科目 (Profit and Loss Accounts ) 4外幣統(tǒng)賬制(Foreign C

35、urrency F use)4夕卜幣分賬制(Foreign Currency self-help)4給余式(Settlement Type) 4結(jié)算號(hào)(Settlement Bill No.)4現(xiàn)金流量工程(Cash Flow Item)4試算平衡 (Trial Balance) 4總賬基礎(chǔ)資料5憑證類型(Voucher Type) 5原幣(Original Currency) 5本位幣 (Local Currency ) 5期初匯率 (Period-open Exchange Rate ) 5期末匯率 (Period-end Exchange Rale) 5固定*匚率(Fixed Rate)

36、5浮動(dòng)匯率(Floating Rate)5外幣(Foreign Currency)5直接匯率(Direct Rate)5間接匯率(direct Rate)5會(huì)計(jì)期間 (Account Period ) 6會(huì)計(jì)科目(Account) 6.科目級(jí)別 (Account Lever) 6表夕卜科目 (Out of Account) 6本錢 (費(fèi)用) 中心 (Cost Center) 6利潤(rùn)中心(Profit Center) 6本錢對(duì)象(Object) 6憑證分錄 (Voucher entries ) 6核算工程 (Assistant) 6科目自定義屬性(Assistcustomizedproperty

37、 )7輔助賬(Assistrecord) 7記賬分類(KAClassfication ) 7客商分析碼(BizAnaytysisCode )7憑證處理7會(huì)計(jì)憑證 (Voucher) 7憑證摘要(Description of Voucher) 7憑證套打(Voucher Print user-defined ) 7 低佰易耗攤銷 Article of consumption辦公費(fèi) Office allowance差旅費(fèi) Travelling expense工會(huì)經(jīng)費(fèi) Labour union expenditure研究與開發(fā)費(fèi) Research and development expense福利費(fèi)

38、 Employee benefits/welfare職工教育經(jīng)費(fèi)Personnel education待業(yè)保險(xiǎn)費(fèi) Unemployment insurance勞動(dòng)保險(xiǎn)費(fèi)Labour insurance醫(yī)療保險(xiǎn)費(fèi) Medical insurance會(huì)議費(fèi)Coferemce聘請(qǐng)中介機(jī)構(gòu)費(fèi)Intermediary organs咨詢費(fèi) Consult fees訴訟費(fèi)Legal cost業(yè)務(wù)招待費(fèi) Business entertainment技術(shù)轉(zhuǎn)讓費(fèi) Technology transfer fees礦產(chǎn)資源補(bǔ)償費(fèi) Mineral resources compensation fees排污費(fèi) Pollu

39、tion discharge fees房產(chǎn)稅 Housing property tax車船使用稅 Vehicle and vessel usage license plate tax(WULPT)土地使用稅Tenure tax印花稅Stamp tax5503 財(cái)務(wù)費(fèi)用 Finance charge利息支出 Interest exchange匯兌損失 Foreign exchange loss各項(xiàng)手續(xù)費(fèi) Charge for trouble各項(xiàng)專門借款費(fèi)用Special-borrowing cost5601 營(yíng)業(yè)外支出 Nonbusiness expenditure捐贈(zèng)支出 Donation o

40、utlay減值準(zhǔn)備金 Depreciation reserves非常損失 Extraordinary loss處理固定資產(chǎn)凈損失 Net loss on disposal of fixed assets出售無形資產(chǎn)損失 Loss on sales of intangible assets固定資產(chǎn)盤虧 Fixed assets inventory loss債務(wù)重組損失Loss on arrangement罰款支出 Amercement outlay5701 所得稅 Income tax借方:DR貸方：CR以前年度損益調(diào)整 Prior year income adjustmentconsisten

41、cy 一貫性substance over form 實(shí)質(zhì)重于形式materiality 重要性prudence謹(jǐn)慎性current asset流動(dòng)資產(chǎn)non-current asset 非流動(dòng)資產(chǎn)round it up, round it down 四舍五入contingent liability 或有負(fù)債creditor債權(quán)人rendering of service 提供勞務(wù)royalties 版稅bonus share 分紅股redempte share 贖回股份debenture 債券credit貨方 depreciation 折舊residual value 剩余價(jià)值accountin

42、g treatment 會(huì)計(jì)處理accrual concept權(quán)責(zé)發(fā)生制概念 net book value賬面凈值 straight line method 直線法carrying amount資產(chǎn)凈值（資產(chǎn)-累計(jì)折舊-減值） rule of thumb 經(jīng)驗(yàn)法contribution margin 邊際貢獻(xiàn)deferred income 遞延收入finance lease融資租賃 cash equivalents現(xiàn)金等價(jià)物operating lease 經(jīng)營(yíng)租賃capital appreciation 資本增值amortization 分?jǐn)俰ncremental budget 增量預(yù)算zer

43、o based budget 零基預(yù)算continuous budget 滾動(dòng)預(yù)算deferred tax遞延稅款 permanent difference 永久性差異timing difference 時(shí)間性差異flow through method 應(yīng)付稅款法events after balance sheet date資產(chǎn)負(fù)債表日后事項(xiàng) return on investment (ROI)投資回報(bào)率 profit before interest and tax 息稅前利潤(rùn)profit margin 利潤(rùn)率retrospective application 追溯調(diào)整法prospective

44、 application 未來適用法Account 帳戶Accounting system 會(huì)計(jì)系統(tǒng)American Accounting Association 美國(guó)會(huì)計(jì)協(xié)會(huì)American Institute of CPAs美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)Audit審計(jì)Balance sheet資產(chǎn)負(fù)債表Bookkeepking 簿記Cash flow prospects現(xiàn)金流量預(yù)測(cè)Certificate in Internal Auditing 內(nèi)部審計(jì)證書Certificate in Management Accounting 管理會(huì)計(jì)證書Certificate Public Accountant注

45、冊(cè)會(huì)計(jì)師Cost accounting 本錢會(huì)計(jì)External users外部使用者Financial accounting 財(cái)務(wù)會(huì)計(jì)Financial Accounting Standards Board 財(cái)務(wù)會(huì)計(jì)準(zhǔn)那么委員會(huì)Financial forecast 財(cái)務(wù)預(yù)測(cè)Generally accepted accounting principles 公認(rèn)會(huì)計(jì)原貝ijGeneral-purpose information 通用目的信息Government Accounting Office 政府會(huì)計(jì)辦公室Income statement 損益表Institute of Internal A

46、uditors 內(nèi)部審計(jì)師協(xié)會(huì)Institute of Management Accountants 管理會(huì)計(jì)師協(xié)會(huì)Integrity整合性Internal auditing 內(nèi)部審計(jì)Internal control structure 內(nèi)部控制結(jié)構(gòu)Internal Revenue Service 國(guó)內(nèi)收入署Internal users內(nèi)部使用者M(jìn)anagement accounting 管理會(huì)計(jì)Return of investment 投資回報(bào)Return on investment 投資報(bào)酬Securities and Exchange Commission 證券交易委員會(huì)Statemen

47、t of cash flow 現(xiàn)金流量表Statement of financial position 財(cái)務(wù)狀況表Tax accounting 稅務(wù)會(huì)計(jì)Accounting equation 會(huì)計(jì)等式Articulation勾稽關(guān)系A(chǔ)ssets資產(chǎn)Business entity 企業(yè)個(gè)體Capital stock 股本Corporation 公司Cost principle本錢原那么Creditor債權(quán)人Deflation通貨緊縮Disclosure 批零Expenses 費(fèi)用Financial statement 財(cái)務(wù)報(bào)表Financial activities 籌資活動(dòng)Going-conc

48、ern assumption 持續(xù)經(jīng)營(yíng)假設(shè)Inflation通貨膨漲Investing activities 投資活動(dòng)Liabilities 負(fù)債Negative cash flow 負(fù)現(xiàn)金流量Operating activities 經(jīng)營(yíng)活動(dòng)Owners equity所有者權(quán)益Partnership合伙企業(yè)Positive cash flow 正現(xiàn)金流量Retained earning 留存利潤(rùn)Revenue 收入Sole proprietorship 獨(dú)資企業(yè)Solvency清償能力Stable-dollar assumption 穩(wěn)定貨幣假設(shè)Stockholders 股東Stockhol

49、ders equity 股東權(quán)益Window dressing 門面粉飾財(cái)會(huì)名詞漢英對(duì)照表(1 )會(huì)計(jì)與會(huì)計(jì)理論會(huì)計(jì) accounting決策人 Decision Maker投資人Investor股東 Shareholder債權(quán)人Creditor財(cái)務(wù)會(huì)計(jì) Financial Accounting管理會(huì)計(jì) Management Accounting本錢會(huì)計(jì) Cost Accounting私業(yè)會(huì)計(jì) Private Accounting公眾會(huì)計(jì) Public Accounting注冊(cè)會(huì)計(jì)師 CPA Certified Public Accountant國(guó)際會(huì)計(jì)準(zhǔn)那么委員會(huì)IASC美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)A

50、ICPA 財(cái)務(wù)會(huì)計(jì)準(zhǔn)那么委員會(huì)FASB管理會(huì)計(jì)協(xié)會(huì)IMA 美國(guó)會(huì)計(jì)學(xué)會(huì)AAA稅務(wù)稽核署IRS獨(dú)資企業(yè) Proprietorship合伙人企業(yè)Partnership公司 Corporation會(huì)計(jì)目標(biāo) Accounting Objectives會(huì)計(jì)假設(shè) Accounting Assumptions會(huì)計(jì)要素 Accounting Elements會(huì)計(jì)原那么 Accounting Principles會(huì)計(jì)實(shí)務(wù)過程 Accounting Procedures財(cái)務(wù)報(bào)表 Financial Statements財(cái)務(wù)分析Financial Analysis會(huì)計(jì)主體假設(shè) Separate-entity Ass

51、umption貨幣計(jì)量假設(shè) Unit-of-measure Assumption持續(xù)經(jīng)營(yíng)假設(shè) Continuity ( Going-concern ) Assumption會(huì)計(jì)分期假設(shè) Time-period Assumption資產(chǎn)Asset負(fù)債 Liability業(yè)主權(quán)益Owners Equity收入 Revenue費(fèi)用 Expense收益Income虧損Loss歷史本錢原那么Cost Principle收入實(shí)現(xiàn)原那么Revenue Principle配比原那么 Matching Principle全面披露原那么 Full-disclosure ( Reporting ) Principl

52、e客觀性原那么 Objective Principle一致性原那么 Consistent Principle可比性原那么 Comparability Principle重大性原那么 Materiality Principle穩(wěn)健性原那么 Conservatism Principle權(quán)責(zé)發(fā)生制Accrual Basis現(xiàn)金收付制Cash Basis財(cái)務(wù)報(bào)告 Financial Report流動(dòng)資產(chǎn) Current assets流動(dòng)負(fù)債 Current Liabilities長(zhǎng)期負(fù)債 Long-term Liabilities投入資本 Contributed Capital留存收益 Retaine

53、d Earning TOC o 1-5 h z 匯總打印 (Consolidated Print) 7連查明細(xì)賬 (Co-Inquiring Ledger) 7附件 (Attachment) 7內(nèi)部往來 (interior account cussent) 7審核憑證(Approve) 8反審核憑證 (Reverse Approve ) 8憑證過賬(Posting)8憑證反過賬 (Reverse Posting )8憑證沖銷 (Reverse Voucher) 8記賬口期(bookDate)8業(yè)務(wù)日期(hizDate) 8憑證匯總表 (ReportVoucherGeneralList) 8總賬

54、賬簿報(bào)表處理8賬簿(Rooks) 8總分類賬簿(General Ledger) 8明細(xì)分類賬(Subsidiary Ledger) 9試算平衡表(7rial Balance)9多欄賬 (Columnar Journal) 9數(shù)量金額賬(Quantity and Amount Rook) 9日?qǐng)?bào)表 (Jounuil) 9現(xiàn)金日記賬(Ccish Book ) 9銀行存款日記賬(Bank Book ) 9科目余額表(Balance List) 9發(fā)生額(Period Total) 9余額(Balance) 9往來對(duì)賬單(AcctCussenlCheckUI)9賬齡 (AccountAge)10期末處

55、理10期末調(diào)匯(Period-end Exchange Rate Adjustment) 10結(jié)轉(zhuǎn)損益(Generale Profit and Loss)10本年利潤(rùn)(Gain and Loss)/0賬結(jié)法(Generate Profit and Loss for book)10表結(jié)法(Generate Profit and Loss for list)10結(jié)賬 (Balance the Books )10 HYPERLINK l bookmark8 o Current Document 自動(dòng)轉(zhuǎn)賬(AutoTrans ) Il初始化設(shè)置業(yè)務(wù)參數(shù)初始化設(shè)置(BUSINESS PARAMETER

56、SETUP)設(shè)置涉及業(yè)務(wù)類的數(shù)據(jù)參數(shù)，例如：外幣分賬制、期末結(jié)賬要求損益類科目余額為零等。1. 1.2系統(tǒng)參數(shù)初始化設(shè)置(SYSTEM PARAMETER SETUP)設(shè)置涉及系統(tǒng)類的數(shù)據(jù)參數(shù)，例如：打印預(yù)覽設(shè)置、頁面設(shè)置等。(2)會(huì)計(jì)循環(huán)會(huì)計(jì)循環(huán) Accounting Procedure/Cycle會(huì)計(jì)信息系統(tǒng) Accounting information System帳戶Ledger會(huì)計(jì)科目Account會(huì)計(jì)分錄Journal entry原始憑證 Source Document日記帳Journal總分類帳 General Ledger明細(xì)分類帳 Subsidiary Ledger試算平衡T

57、rial Balance現(xiàn)金收款日記帳Cash receipt journal現(xiàn)金付款日記帳 Cash disbursements journal銷售日i己帳Sales Journal購(gòu)貨日記帳Purchase Journal普通日記帳General Journal工作底稿Worksheet調(diào)整分錄 Adjusting entries結(jié)帳 Closing entries(3)現(xiàn)金與應(yīng)收帳款現(xiàn)金Cash 銀行存款Cash in bank摩存現(xiàn)金Cash in hand流動(dòng)資產(chǎn) Current assets償債基金Sinking fund定額備用金 Imprest petty cash支票 Che

58、ck ( cheque )銀行對(duì)帳單Bank statement銀行存款調(diào)節(jié)表 Bank reconciliation statement在途存款 Outstanding deposit在途支票 Outstanding check應(yīng)付憑單 Vouchers payable應(yīng)收帳款 Account receivable應(yīng)收票據(jù) Note receivable起運(yùn)點(diǎn)交貨價(jià)F.O.B shipping point目的地交貨價(jià) F.O.B destination point商業(yè)折扣 Trade discount現(xiàn)金折扣Cash discount銷售退回及折讓 Sales return and allo

59、wance壞帳費(fèi)用 Bad debt expense備抵法 Allowance method備抵壞帳 Bad debt allowance損益表法 Income statement approach資產(chǎn)負(fù)債表法 Balance sheet approach帳齡分析法 Aging analysis method直接沖銷法 Direct write-off method帶息票據(jù) Interest bearing note不帶息票據(jù) Non-interest bearing note出票人Maker受款人Payee本金 Principal利息率 Interest rate到期日 Maturity d

60、ate本票 Promissory note貼現(xiàn) Discount背書 Endorse拒付費(fèi) Protest fee(4 )存貨存貨 Inventory商品存貨 Merchandise inventory產(chǎn)成品存貨 Finished goods inventory在產(chǎn)品存貨 Work in process inventory原材料存貨 Raw materials inventory起運(yùn)地離岸價(jià)格F.O.B shipping point目的地抵岸價(jià)格F.O.B destination寄銷 Consignment寄銷人Consignor承銷人Consignee定期盤存 Periodic invent