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OpenERP财务若干术语的理解及翻译



  • 建议翻译:
    Journal Item:凭证行归类
    Journal Entry:凭证归类
    Journal Vocher:收付款凭证归类
    Customer Vocher:客户收款凭据
    Supplier Vocher:供应商付款凭据
    Customer Invoice:客户凭据
    Supplier Invoice:供应商凭据
    Customer Refunds:客户退货凭据
    Supplier Refunds:供应商退货凭据
    Customer Receipts:客户收据

    翻译说明:
    1)Journal
    Journal 用于记账凭证(Account Move)的分类显示。建议翻译为归类账,而不是日记账、分类账。中国会计上日记账、分类账有固定含义,但都不同于Journal,故而新创“归类账”一词。应该说,中国会计上没有和Journal对应的术语,但会计实务上一定在用Journal的概念。例如,会计们都会按自己的标准分类装订会计记账凭证,这就是Journal的概念。

    2)Vocher:
    在Wiki百科上查到Vocher有两个意思,一是收款凭据,如抵用券、收据等;一是付款凭据,表示接受了对方的服务等,有付款义务。
      A voucher is a bond which is worth a certain monetary value and which may be spent only for specific reasons or on specific goods. Examples include (but are not limited to) housing, travel, and food vouchers. The term voucher is also a synonym for receipt and is often used to refer to receipts used as evidence of, for example, the declaration that a service has been performed or that an expenditure has been made.
      A voucher is an accounting document representing an internal intent to make a payment to an external entity, such as a vendor or service provider. A voucher is produced usually after receiving a vendor invoice, after the invoice is successfully matched to a purchase order.

    3)Invoice
    Invoice包括发票、发货清单、服务费用清单等,有些类似于原始凭证。可以理解为原始凭证在电脑系统的反应。为了不和记账凭证、原始凭证等混淆,译作“凭据”,而不是“凭证”。



  • 建议翻译:
    Journal Item:凭证行归类
    Journal Entry:凭证归类
    Journal Vocher:收付款凭证归类
    Customer Vocher:客户收款凭据
    Supplier Vocher:供应商付款凭据
    Customer Invoice:客户凭据
    Supplier Invoice:供应商凭据
    Customer Refunds:客户退货凭据
    Supplier Refunds:供应商退货凭据
    Customer Receipts:客户收据

    翻译说明:
    1)Journal
    Journal 用于记账凭证(Account Move)的分类显示。建议翻译为归类账,而不是日记账、分类账。中国会计上日记账、分类账有固定含义,但都不同于Journal,故而新创“归类账”一词。应该说,中国会计上没有和Journal对应的术语,但会计实务上一定在用Journal的概念。例如,会计们都会按自己的标准分类装订会计记账凭证,这就是Journal的概念。

    2)Vocher:
    在Wiki百科上查到Vocher有两个意思,一是收款凭据,如抵用券、收据等;一是付款凭据,表示接受了对方的服务等,有付款义务。
      A voucher is a bond which is worth a certain monetary value and which may be spent only for specific reasons or on specific goods. Examples include (but are not limited to) housing, travel, and food vouchers. The term voucher is also a synonym for receipt and is often used to refer to receipts used as evidence of, for example, the declaration that a service has been performed or that an expenditure has been made.
      A voucher is an accounting document representing an internal intent to make a payment to an external entity, such as a vendor or service provider. A voucher is produced usually after receiving a vendor invoice, after the invoice is successfully matched to a purchase order.

    3)Invoice
    Invoice包括发票、发货清单、服务费用清单等,有些类似于原始凭证。可以理解为原始凭证在电脑系统的反应。为了不和记账凭证、原始凭证等混淆,译作“凭据”,而不是“凭证”。



  • 建议journal翻译为“流水帐”。
    因为journal是按业务类型分类,按时间排序的业务记录。journal不涵盖企业所有的业务,同时不同journal记录的业务可能会有重复。所以journal是单式记账的一种形式。只是某种业务的顺序记录。所以其实质是流水帐。



  • 这样翻译的话,还是会有专业会计找不到常用的入口。
    意译要比直译好得多。


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