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英(Ying)语(Yu)会(Hui)计(Ji)术(Shu)语(Yu)的(De)若(Ruo)干(Gan)相(Xiang)对(Dui)意(Yi)义(Yi)表(Biao)达(Da)(一(Yi))2023-09-21 08:30·征(Zheng)稿(Gao)启(Qi)事(Shi)文(Wen) | 季(Ji)益(Yi)广(Guang)术(Shu)语(Yu)的(De)相(Xiang)对(Dui)意(Yi)义(Yi)是(Shi)指(Zhi)两(Liang)个(Ge)术(Shu)语(Yu)在(Zai)语(Yu)义(Yi)上(Shang)既(Ji)表(Biao)示(Shi)对(Dui)立(Li)关(Guan)系(Xi),又(You)表(Biao)示(Shi)相(Xiang)互(Hu)依(Yi)存(Cun)的(De)关(Guan)系(Xi),一(Yi)方(Fang)的(De)存(Cun)在(Zai)以(Yi)另(Ling)一(Yi)方(Fang)为(Wei)前(Qian)提(Ti),双(Shuang)方(Fang)形(Xing)成(Cheng)了(Liao)一(Yi)个(Ge)对(Dui)立(Li)的(De)统(Tong)一(Yi)体(Ti)。Absorption format of income statement兼(Jian)收(Shou)式(Shi)收(Shou)益(Yi)表(Biao)contribution income statement贡(Gong)献(Xian)式(Shi)收(Shou)益(Yi)表(Biao)Absorption pricing兼(Jian)收(Shou)定(Ding)价(Jia)法(Fa)Contribution pricing贡(Gong)献(Xian)定(Ding)价(Jia)法(Fa)Accounting income 账(Zhang)面(Mian)所(Suo)得(De)Taxable income课(Ke)税(Shui)所(Suo)得(De)accretion自(Zi)然(Ran)增(Zeng)值(Zhi)appreciation市(Shi)场(Chang)涨(Zhang)价(Jia)Accrual basis权(Quan)责(Ze)发(Fa)生(Sheng)制(Zhi)Cash basis收(Shou)付(Fu)实(Shi)现(Xian)制(Zhi)Active partner积(Ji)极(Ji)合(He)伙(Huo)人(Ren)Dormant partner隐(Yin)名(Ming)合(He)伙(Huo)人(Ren)All-inclusive theory统(Tong)括(Kuo)论(Lun)Current operating performance theory当(Dang)期(Qi)业(Ye)绩(Ji)论(Lun)Annuity certain确(Que)定(Ding)年(Nian)金(Jin)Contingent annuity或(Huo)有(You)年(Nian)金(Jin)Annuity due期(Qi)首(Shou)年(Nian)金(Jin)Ordinary annuity普(Pu)通(Tong)年(Nian)金(Jin)Arm’s length transaction price正(Zheng)常(Chang)交(Jiao)易(Yi)价(Jia)Forced sales price拍(Pai)卖(Mai)价(Jia)格(Ge)Authoritarian approach预(Yu)算(Suan)编(Bian)制(Zhi)主(Zhu)管(Guan)法(Fa)Participative budgeting 预(Yu)算(Suan)编(Bian)制(Zhi)自(Zi)上(Shang)而(Er)下(Xia)法(Fa)Avoidable cost可(Ke)避(Bi)免(Mian)成(Cheng)本(Ben)不(Bu)可(Ke)避(Bi)免(Mian)成(Cheng)本(Ben)unavoidable/unescapable costBear卖(Mai)空(Kong)者(Zhe)Bull买(Mai)空(Kong)者(Zhe)Bearer bond无(Wu)记(Ji)名(Ming)公(Gong)司(Si)债(Zhai)Registered bond记(Ji)名(Ming)公(Gong)司(Si)债(Zhai)Before the fact cost control事(Shi)前(Qian)成(Cheng)本(Ben)控(Kong)制(Zhi)After the fact cost control事(Shi)后(Hou)成(Cheng)本(Ben)控(Kong)制(Zhi)Bonus method红(Hong)利(Li)法(Fa)Goodwill method商(Shang)誉(Yu)法(Fa)Book inventory账(Zhang)面(Mian)盘(Pan)存(Cun)Periodic/physical inventory定(Ding)期(Qi)/实(Shi)地(Di)盘(Pan)存(Cun)Bottom-up approach自(Zi)下(Xia)而(Er)上(Shang)预(Yu)算(Suan)编(Bian)制(Zhi)法(Fa)Top-down approach自(Zi)上(Shang)而(Er)下(Xia)预(Yu)算(Suan)编(Bian)制(Zhi)法(Fa)Clean surplus concept净(Jing)盈(Ying)余(Yu)概(Gai)念(Nian)Current operating performance concept当(Dang)年(Nian)经(Jing)营(Ying)业(Ye)绩(Ji)概(Gai)念(Nian)Closed job cost sheet已(Yi)结(Jie)清(Qing)分(Fen)批(Pi)成(Cheng)本(Ben)单(Dan)未(Wei)已(Yi)结(Jie)清(Qing)分(Fen)批(Pi)成(Cheng)本(Ben)单(Dan)open job cost sheetClosed loop control system闭(Bi)环(Huan)控(Kong)制(Zhi)系(Xi)统(Tong)Open loop control system开(Kai)环(Huan)控(Kong)制(Zhi)系(Xi)统(Tong)Completed transaction已(Yi)完(Wan)成(Cheng)会(Hui)计(Ji)事(Shi)项(Xiang)未(Wei)已(Yi)完(Wan)成(Cheng)会(Hui)计(Ji)事(Shi)项(Xiang)incompleted transactionCompliance audit test合(He)格(Ge)性(Xing)审(Shen)计(Ji)测(Ce)验(Yan)Substantive audit test真(Zhen)实(Shi)性(Xing)审(Shen)计(Ji)测(Ce)验(Yan)Compound journal entry复(Fu)合(He)分(Fen)录(Lu)Simple journal entry简(Jian)单(Dan)分(Fen)录(Lu)Contribution income statement贡(Gong)献(Xian)式(Shi)收(Shou)益(Yi)表(Biao)Traditional/functional income statement传(Chuan)统(Tong)/职(Zhi)能(Neng)分(Fen)类(Lei)式(Shi)收(Shou)益(Yi)表(Biao)Control/controlling account统(Tong)制(Zhi)账(Zhang)户(Hu)Controlled account被(Bei)统(Tong)制(Zhi)账(Zhang)户(Hu)Controllable cost可(Ke)控(Kong)成(Cheng)本(Ben)Uncontrollable cost不(Bu)可(Ke)控(Kong)成(Cheng)本(Ben)Controlling interest控(Kong)制(Zhi)股(Gu)权(Quan)Minority interest少(Shao)数(Shu)股(Gu)权(Quan)Conventional cost accounting/absorption costing传(Chuan)统(Tong)成(Cheng)本(Ben)会(Hui)计(Ji)/吸(Xi)收(Shou)成(Cheng)本(Ben)法(Fa)Direct costing直(Zhi)接(Jie)成(Cheng)本(Ben)法(Fa)Corporate action公(Gong)司(Si)股(Gu)东(Dong)决(Jue)定(Ding)Administrative action公(Gong)司(Si)行(Xing)政(Zheng)决(Jue)定(Ding)Corporation de jure合(He)法(Fa)公(Gong)司(Si)Corporation de facto实(Shi)际(Ji)公(Gong)司(Si)Cost reimbursement contract成(Cheng)本(Ben)补(Bu)偿(Chang)合(He)同(Tong)Fixed price contract固(Gu)定(Ding)价(Jia)格(Ge)合(He)同(Tong)Counter balancing error抵(Di)销(Xiao)性(Xing)错(Cuo)误(Wu)Non-counter balancing error非(Fei)抵(Di)销(Xiao)性(Xing)错(Cuo)误(Wu)Cross-sectional analysis截(Jie)面(Mian)分(Fen)析(Xi)Time series analysis时(Shi)间(Jian)数(Shu)列(Lie)分(Fen)析(Xi)Current deposit活(Huo)期(Qi)存(Cun)款(Kuan)Fixed deposit定(Ding)期(Qi)存(Cun)款(Kuan)Current dollar accounting当(Dang)期(Qi)货(Huo)币(Bi)会(Hui)计(Ji)Constant dollar accounting不(Bu)变(Bian)价(Jia)值(Zhi)会(Hui)计(Ji)Current-outlay cost现(Xian)付(Fu)成(Cheng)本(Ben)Sunk cost沉(Chen)没(Mei)成(Cheng)本(Ben)Demand loan活(Huo)期(Qi)贷(Dai)款(Kuan)Term loan定(Ding)期(Qi)贷(Dai)款(Kuan)Department conversion cost pools车(Che)间(Jian)加(Jia)工(Gong)成(Cheng)本(Ben)归(Gui)集(Ji)点(Dian)Plant conversion cost pools全(Quan)厂(Chang)加(Jia)工(Gong)成(Cheng)本(Ben)归(Gui)集(Ji)点(Dian)Department cost pools车(Che)间(Jian)成(Cheng)本(Ben)归(Gui)集(Ji)点(Dian)Plant-wide cost pools全(Quan)厂(Chang)成(Cheng)本(Ben)归(Gui)集(Ji)点(Dian)Department overhead rate车(Che)间(Jian)制(Zhi)造(Zao)费(Fei)用(Yong)率(Lv)Plant-wide overhead rate全(Quan)厂(Chang)制(Zhi)造(Zao)费(Fei)用(Yong)率(Lv)Dependant variable因(Yin)变(Bian)数(Shu)自(Zi)变(Bian)数(Shu)independant variableDepreciated value已(Yi)折(Zhe)旧(Jiu)价(Jia)值(Zhi)Undepreciated value未(Wei)折(Zhe)旧(Jiu)价(Jia)值(Zhi)Descriptive accounting theory描(Miao)述(Shu)性(Xing)会(Hui)计(Ji)理(Li)论(Lun)Normative accounting theory规(Gui)范(Fan)性(Xing)会(Hui)计(Ji)理(Li)论(Lun)Direct manufacturing expense直(Zhi)接(Jie)计(Ji)列(Lie)存(Cun)货(Huo)的(De)制(Zhi)造(Zao)费(Fei)用(Yong)Periodic manufacturing expense计(Ji)入(Ru)当(Dang)期(Qi)损(Sun)益(Yi)的(De)制(Zhi)造(Zao)费(Fei)用(Yong)Domestic transfer pricing method 国(Guo)内(Nei)转(Zhuan)移(Yi)价(Jia)格(Ge)制(Zhi)定(Ding)方(Fang)法(Fa)Multi-national transfer pricing method跨(Kua)国(Guo)间(Jian)转(Zhuan)移(Yi)价(Jia)格(Ge)制(Zhi)定(Ding)方(Fang)法(Fa)Dual rate method双(Shuang)重(Zhong)分(Fen)配(Pei)率(Lv)法(Fa)Single rate method单(Dan)一(Yi)分(Fen)配(Pei)率(Lv)法(Fa)Errors of commission记(Ji)账(Zhang)错(Cuo)误(Wu)Errors of omission漏(Lou)账(Zhang)错(Cuo)误(Wu)Executive director执(Zhi)行(Xing)业(Ye)务(Wu)的(De)董(Dong)事(Shi)Non-executive director非(Fei)执(Zhi)行(Xing)业(Ye)务(Wu)的(De)董(Dong)事(Shi)External audit外(Wai)部(Bu)审(Shen)计(Ji)Internal audit内(Nei)部(Bu)审(Shen)计(Ji)External standard ratio外(Wai)界(Jie)标(Biao)准(Zhun)比(Bi)率(Lv)Internal standard ratio内(Nei)部(Bu)标(Biao)准(Zhun)比(Bi)率(Lv)Extraordinary items 特(Te)殊(Shu)项(Xiang)目(Mu)Ordinary items一(Yi)般(Ban)项(Xiang)目(Mu)Final cost objective最(Zui)终(Zhong)成(Cheng)本(Ben)目(Mu)标(Biao)Intermediate cost objective中(Zhong)间(Jian)成(Cheng)本(Ben)目(Mu)标(Biao)Final value终(Zhong)值(Zhi)Present value现(Xian)值(Zhi)Fixed budget固(Gu)定(Ding)预(Yu)算(Suan)Flexible budget弹(Dan)性(Xing)预(Yu)算(Suan)Free currency自(Zi)由(You)货(Huo)币(Bi)Blocked currency不(Bu)能(Neng)兑(Dui)换(Huan)外(Wai)汇(Hui)的(De)货(Huo)币(Bi)参(Can)考(Kao)文(Wen)献(Xian)英(Ying)汉(Han)会(Hui)计(Ji)词(Ci)汇(Hui)(增(Zeng)订(Ding)本(Ben)),立(Li)信(Xin)出(Chu)版(Ban)社(She),1993年(Nian)7月(Yue)

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