| 作者 |
 《海归黄埔军校》课程《中美比较财务会计学》附录《Glossary for International Accounting Standards》 |
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《海归黄埔军校》课程《中美比较财务会计学》附录《Glossary for International Accounting Standards》 -- 安普若 - (8132 Byte) 2004-4-30 周五, 03:13 (8224 reads) |
安普若
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头衔: 海归元勋
声望: 大师
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加入时间: 2004/02/21
文章: 26038
来自: 中国美国的飞机上
海归分: 4196257
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作者：安普若 在 海归黄埔军校 发贴, 来自【海归网】 http://www.haiguinet.com
会计英语单词英中对照（四）－－报表相关
accounting statement 会计报表
adjusted income statement 调整后损益计算书
all-inclusive income statement 总括性损益表
all-purpose financial statements 通用决算表
analytical statement 分析报表
annual statement of receipt and expenditure 年度收支决算书
annual financial statement 年度财务报表
appropriation statement 岁出预算报表
articulation statement 借贷关节表
artificial statement 多栏式计算书
asset-and-liabilitystatement [美]资产负债表
average statement 海损理算书
balance statement 余额明细表
balance statement of conditions of the treasury 国库状况表
bank statement 银行结单[报表]
bank deposit reconciliation statement 银行存款调节表
bank reconciliation statement 银行往来调节表, 银行核对单
branch statements 分支机构报表
branch financial statement 分支机构损益计算书
budget statement 预算书
budgeted income statement (=pro forma income statement) 预计[计划]损益计算书
burden statement 间接成本[费用]表
capital statement 资本变动表
capital surplus statement 公积金计算书
capital-reconciliation statement 资本协调表
carrier's statement 商务记录
cash statement 现金报表； 库存表
cash daily statement 现金日计表
cash flow statement 现金流量表, 现金收支一览表
certified financial statement 已签证财务报表
charge-and-discharge statement 经营及支出报告表, 遗产报告表, 资金运用表
claim statement 损失索赔清单； 起诉状
clearing house statement 票据交换所报表
combined financial statement 合并财务报表
combined income statement 合并损益计算书
combined profit and loss statement 合并损益计算书
combined statement 联合决算表, 合并表
combined statement of cash receipts and disbursement 现金收支汇总表
combined statement of income and earned surplus 损益与公积金合并计算书
combined statement of income and retained earnings 损益及保留盈余合并表
combined statement of receipts and expenditures balances, etc. 收支余额等一览表
combined statement of revenues -estimated and actual general and special revenue funds 估计岁入和实际岁入合并表—普通岁入基金和特种岁入基金
common dollar financial statement 不变币值财务报表, 共同货币财务报表
common-size financial statements 百分率财务报表
comparative statements 比较(财务)报表, 比较计算书
comparative statement of actual and estimated profit and loss 预期损益与实际损益比较表
comparative statement of cost per production hour 生产小时成本比较表
comparative statement of monthly cost per productive hour 生产小时每月成本比较表
comparative statement of monthly operative cost per unit 每月单位作业成本比较表
comparative statement of operation cost 作业成本比较表
comparative statement of order costs 分批成本比较表
comparative statement of product costs 产品成本比较表
comparative statement of revenue and expense 收入与费用比较表
comparative financial statement 比较财务报表
comparative income statement 比较收入表, 比较损益计算书
comparative operating statement 比较营业表
composite percentage statement 综合百分比决算表
compositive fund statement 综合基金表
condensed income statement 简明损益计算书
conditional statement 条件语言
conglomerate financial statement 联合企业财务报表
consolidated statement 汇总报表
consolidated statement of cost of goods sold 合并销货成本表
consolidated statement of resources and obligations 汇总资产负债表
consolidated financial statement 包括子公司的财务报表
consolidated income statement 损益汇报表
consolidated retained earnings statement 统一盈余留存表
consolidated surplus statement 综合[合并]盈余表
corporate proxy statement 公司委托声明书
cost statement 成本表
counting statements 会计报表的编制方法
credit statement 信用报告书
current operating (performance) income statement 本期[经常]营业损益表
current purchasing power statement 按现时购买力编制的财务报表
customers statement 客户结单
cut-off statement 截止日报表
daily statement of account 每日[月]对帐单
monthly statement of account 每日[月]对帐单
declarative statement 声明书
deficit reconciliation statement 亏损额计算书
departmen-tal income statement 部门损益计算书
descriptive financial statement 附有说明书的损益计算书
detailed statement of accounts 帐户明细表
detailed supporting statement 明细附表
discussion statement 讨论表(即讨论式决算表)
distribution statement 发行说明(即在技术文件的封面或扉页上, 说明文件的密级、发行控制范围等内容)
distribution statement of service cost 服务费用分配表
dynamic statement 动态报-3表1
earned surplus statement 盈余公积计算书, 营业公积金表
earnings statement 损益表
environmental statement 环境报告
environmental impact statement 环境影响评介； 环境预断评介
estimatedstatement 估计表
expenses statement 费用表
explanatory statement 叙述式决算表
final statement of accounts 往来帐目结算书
financial statement 财政[务]决算
financial position statement 财务状况表； 资产负债表
fiscal statement 会计报表
flow-of-funds statements 资金流量表
footnotes accompanying statements 附有脚注的财务报表
functional statement 按职能分列的计算书
fund statement (=statement of changes in financial position) 资金变动情况表, 财务状况变动表
funds flow statement 资金流量表
general average statement 共同海损理算书
general price level adjusted statement 按综合物价水平调整的报表
general purpose statements 通用决算表
giving-effect statement 预期报表
graphic statement 图形决算表
group financial statement 分组合并的财务报表
income statement 所得[损益]计算书
interest statement 息单
interim statements 期中决算表(指决算前所编的决算表), 中期报表
interim financial statement 中期财务报表
interim income statement 期中损益计算书
interim-earnings statement 期中盈利报表
manufacturingstatement 制造成本表
material(s)statement 原材料表
mathe-matical statement 数学的陈述
monthly statement of accounts 每月对帐单
monthly financial statement 月结表, 月份财务报表
monthly income statement 月份损益计算书
multiple-step income statement 多级损益表
numerical statement 统计
objective statement (以费用的直接形式与用途表示的)用途别费用报表
one hundred percent statement 百分率表
operating-performance income statement 营业实绩收益表
operation statement 营业表, 损益表
partial income statement 部分损益表
periodic(al) statement 定期报表
periodic statistical statement 定期统计报表
pictorial statement 图形(决算)表
planned statement of nonoperating profit and loss 营业外损益计划表
planned statement of standardized current capital 定额流动资金计划表
position statement 财务状况表(资产负债表)
premium statement 保险费帐单
prepare statement 编报表
price level adjusted statement 按价格水平调整的报表
principal statement 主要报表
pro forma statement 暂编报表, 暂编决算表, 预测报表
pro forma income statement (=budgeted income statement) 预计[计划]损益计算书
production statement 生产状况表
profit commission statement 纯益手续费帐单
projected financial statement 预编财务报表
projected income statement 预计损益计算书
proxy statement 股东签署的委托书
recapitulation statement 摘要表, 汇总表
reconciliation statement 调节表； (会计)对帐表
reconciliation statement of account 帐户调节表
registration statement 有价证券申请上市登记表
reserve statement 保留指令
retained earnings statement 营业盈余表, 保留收益表
separate statement 附加声明
settling clerk's statement 清算表
single purpose statement 专用报表
special purpose statement 专用决算表
static statement 静态财务报告
summary statement of cash receipts and disbursements 现金收支总表
summary statement of development credits 开发信贷汇总表
summary statement of receipt and expenditures 收支汇总表
summary statement of resources and obligations 资产负债总表
supporting statements 附表, 分表
surplus statement 盈余表
tabular statement 计算表
trading statement 购货表； 购销表
trailer statement 结束语句
two-section income statement 两部式损益表
unaudited financial statements 未审核财务报表
under statement 少报
unit income statement 单位损益计算书
where-got where-gone statement 资产来源和运用表
withholding statement 扣缴税款清单[凭单]
written statement 书面声明, 文告
written statement of claim 起诉的书面说明； 索赔清单
statements in the instrument 票据[证券]上的记载事项
statement of acceptance 支票上的承兑说明
statement of account 对帐单, 结单
statement of accumulated net income 累计净收益计算书
statement of actual and estimated expenditures 实际和预计支出对照表
statement of actual and estimated revenue 实际和预计收入对照表
statement of affairs 资产负债结算表, 清算式资产负债表, 财产状况说明书
statement of application of fund 资金运用表
statement of appropriation of net income 净收入分配计算表
statement of assets 资产目录
statement of balance of payments 国际收支表
statement of budgeted cost of goods manufactured 制成品预算成本表
statement of business operation 营业表[损益表]
statement of cash in treasury 库存现金表
statement of cash in vault 库存表
statement of cash receipts and disbursements 现金收支表
statement of cash receipts disbursements and balance 现金收支及结存表
statement of changes in financial position 资金变动情况表, 财务状况变动表
statement of changes in general reserve 一般储备变动表
statement of changes in resources available for commitment 可供承付的资金变动表
statement of changes in retained earnings 留存收益变动表
statement of changes in surplus 盈余变动表
statement of claim in arbitration proceedings 仲裁程序中提出的申请
statement of claim or defence relating to the substance of the dispute 关于讼事事项的原告或被告的陈述
statement of condition 财务状况计算书, 借贷对照表
statement of cost and production 成本及产量表
statement of cost of goods manufactured (=manufacturing account) 制成品成本表
statement of cost of manufacture (=statement of cost of production) 生产成本表
statement of cost to manufacture and cost of goods sold 制造及销售成本表
statement of current accounts 往来帐目明细表
statement of current position 流动情况表
statement of debit account 负债一览表
statement of development credits approved 批准的开发信贷报表
statement of dishonour (票据)拒付或拒绝承兑的声明
statement of expenditures and encumbrance compared with appropriation 支出及保留数与核定拨款数比较表
statement of financial accounting standards 财务会计标准说明书
statement of financial condition 财务状况表
statement of financial income and expenses 财务收益及费用表
statement of financial operations 财务情况表, 金融业务情况表
statement of funds and its application 资金运用表
statement of income and expenditure 收支表, 损益表
statement of income and profit-and-loss 总括性损益表
statement of inspection 检验报告
statement of liquidation 破产清算书
statement of loans approved 批准的贷款项目表
statement of loss and profit 损益表, 损益计算表
statement of operating expense 营业费用表
statement of operating revenue 营业收入表
statement of partner's capitals 合伙人资本表
statement of partnership liquidation 合伙清算表
statement of payment 付款报告单
statement of production cost 生产成本报告表
statement of production expenses 生产费用表
statement of profit calculation 利润计算表
statement of protest 异议书
statement of realization and liquidation 变产清理书, 清理实况表
statement of receipts and disbursements 收支表
statement of receipts and disbursements and cash balance 现金收支及结存表
statement of receipts and disbursements of cash 现金收支表
statement of resources and application of funds 资金来源及运用表
statement of resources and liabilities 资产负债表
statement of resources and their application 资金运用表
statement of revenues and expenditures 收支对照表
statement of revenue estimated and actual 预计与实际收入比较表
statement of selling and administrative expenses 销售及管理费用表
statement of settlement 清算书
statement of shorts 丢失货物说明书
statement of source and application of fund 资金来源运用表
statement of sources and assets of fund (=statement of sources and disposition of funds) 资金来源及运用表
statement of stockholder's equity 股东权益表
statement of stockholder's investment 股东权益计算书
statement of stockholders' net worth 股东权益净值计算书
statements of the bill of exchange 提单上的记载事项
statement of transfers from IBRD 国际复兴开发银行拨来资金报告书
statement of variation in profit 利益增减分析表
statement of voting power and subscriptions and supplementary resources 投票权, 认缴款项与补充资金报告书
statement of working capital 营运资本表
statement of working capital changes 运用资本增减表
statement on auditing standards 审计标准说明书
statement to customers 购货客户结单
作者：安普若 在 海归黄埔军校 发贴, 来自【海归网】 http://www.haiguinet.com
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