文 | 季益广
5.中心词不同（术语中心词不同，意义相同）Accounting formula会计公式 | Accounting equation会计等式 |
Affiliated corporation联营公司 | Affiliated company |
Auditor’s responsibility审计师的责任 | Auditor’s liability |
Capital expenditures资本支出 | Capital outlays |
Capital maintenance资本保全 | Capital recovery资本回收 |
Carrying expenses持产费用 | Carrying charges |
Collection charges代收票据手续费 | Collection fees; collection commission |
Compound amount复利本利和 | Compound sum |
Condition of affairs财产状况说明书 | Statement of affairs |
Cost absorption成本的归属 | Cost attach |
Cost apportionment成本分摊 | Cost allocation；cost assignment |
Cost variability成本的变动性 | Cost behavior成本的性态 |
Distribution expenses推销费用 | 推销成本distribution cost |
Face amount票面金额 | Face value票面价值 |
Financial condition财务状况 | Financial position |
Finished goods stock成品盘存 | Finished products inventory |
Fixed debts固定债务 | Fixed liabilities |
Gross profit毛利 | Gross margin |
Imprest cash备用现金 | Imprest fund定额备用金 |
Income account收益账户 | Income sheet损益表 |
Inventory valuation存货计价 | Inventory pricing |
Joint adventure合营企业 | Joint venture |
Net indebtedness债务净额 | Net liabilities; net obligation |
Net-cash charges非现金支出 | Non-cash expenses |
Normal distribution正态分布 | Normal curve |
Payroll recapitulation薪工汇总表 | Payroll summary |
Payroll register薪工登记单 | Payroll sheet |
Net worth资产净值 | Net assets |
Retained earnings/income留存收益 | Earned surplus保留盈余 |
Account books账簿 | Books of account |
Accounting for inflation通货膨胀会计 | Inflation accounting |
Administrative cost管理成本 | Administration cost |
Alternative cost doctrine择机代价主义 | Opportunity cost doctrine机会成本主义 |
Appraisal capital增值资本 | Appraisal surplus |
Bankruptcy law破产法 | Act of bankruptcy |
Budget variance预算差异 | Controllable variance可控差异 |
Burden-in-process在制制造费用 | Manufacturing expenses-in-process |
Capital stock authorized额定股本 | Authorized capital stock |
Capital stock Certificate股票 | Certificate of stock |
Cash in deposit银行存款 | Cash in bank |
Composition depreciation综合折旧 | Composite depreciation |
Conversion period复利计算期 | Compounding period |
Date due到期日 | Due date |
Declared dividend公布分派股利 | Dividend declared |
Discount taken既得折扣 | Discount earned |
Dollar assets货币资产 | Quick assets速动资产 |
Draft 汇票 | Bill of exchange |
Encumbrances约定付款 | Commitment |
Grant 授予物 | Appropriation |
Guarantee 保证 | Guaranty |
In-transit items在运物品 | Items in transit |
Marginal Contribution边际贡献 | Contribution margin |
Memory存储器 | Storage |
Nominal wage名义工资 | Money wage货币工资 |
Observation of inventory盘存观察 | Inventory observation |
Operating cycle营业循环 | Cycle of operation |
Outgo 支出 | Expenditure |
Outward freight销货运费 | Freight outward |
Overhead 制造费用；间接费用 | Burden; manufacturing (and commercial) expenses; indirect cost; on-cost |
Pledge 质押品 | Collateral |
Prepayments预付款项 | Deferred charges |
参考文献
英汉会计词汇（增订本），立信出版社，1993年7月
