会计与财务专业英语词汇

SOME WORDS OF ACCOUNTING accounting is the methodology accountant is the person who is in charge of accounting Bookkeeping 薄记 Income statement profit and loss account 利 润表 Balance sheet 资产负债表 Cash flow statement 现金流量表 Asset 资产 Liability 负债 Owner s equity capital 所有者权益 Revenue 收入 Expense 费用 Income 收益 Depreciation 折旧 Full disclosure 充分披露 Double entry system 复式记账 Financial accounting 财务会计 Managerial accounting 管理会计 Tax accounting 税务会计 Cost accounting 成本会计 Generally accepted accounting principles 公 认会计原则 Financial accounting standards board FASB 财务会计准则委员会 American institute of certified public accountants AICPA 美国注册会计师协会 Chinese institute of certified public accountants CICPA 中国注册会计师协会 Economic event 经济事件 Source document 原始凭证 External transaction 外部业务 Internal transaction 外部业务 Account 账户 Debit 借方 Credit 贷方 Cash in bank 银行存款 Receivable 应收款项 Prepaid expense 预付费用 Payable 应付款项 Unearned revenue 预收收入 Withdrawal 提存 Temporary account 暂时账户 Nominal account 虚账户 Real account 实账户 Chart of accounts 科目表 General ledger 总分类账 Normal balance 正常余额 Compound journal entry 复式分录 General journal 普通日记账 Posting 过账 Accounting cycle 会计循环 Adjustment 账项调整 Adjusted trial balance 调整后试算表 Closing 结账 Post closing trial balance 结账后的试算表 Voucher 记账凭证 Receipt voucher 收款凭证 Payment voucher 付款凭证 Transfer voucher 转账凭证 Debt ratio 负债比率 Financial leverage 财务杠杆 Time period 会计期间 Fiscal year 财政年度 Calendar year 日历年度 Natural business year 自然经营年度 Accrual basis 权责发生制 应计制 Cash basis 收付实现 现金制 Prepaid items 预付项目 Unearned items 预收项目 Accrued items 应计项目 Deferrals and accruals 递延与应计 Contra account 备抵账户 Net book value 账面净值 Closing entries 结账分录 Income summary 收益汇总 Bookkeeping procedures 账务处理程序 Summarized voucher 汇总记账凭证 Categorized accounts summary 科目汇总表 Columnar journal 多栏目日记账 Unearned revenue 预收收入 Advance from customers 预收账款 Prepaid expense 待摊费用 Accrued expense 预提费用 Classified balance sheet 分类资产负债表 Working capital 营运资本 Long term investment 长期投资 Tangible fixed asset 固定资产 Intangible fixed asset 无形资产 Shareholders equity 股东权益 Common shares 普通股股本 Retained earnings 留存收益 Current ratio 流动比率 Sales revenue 销售收入 Cost of goods sold 销售成本 Gross profit 毛利 Operating expenses 营业费用 Merchandise inventory 商品存货 Periodic inventory system 定期盘存制 Perpetual inventory system 永续盘存制 Purchase returns and allowances 购货退回与 折让 Trade discounts 商业折扣 Credit terms 付款条件 Transportation costs 运费 FOB destination 目的地交货 FOB shipping point 离岸价格 Sales returns and allowances 销售退回与折让 Sales discounts 销售折扣 Debit memorandum 借项备忘录 Credit memorandum 贷项备忘录 Inventory shrinkage 存货减值 Multiple step income statement 多步式收益 表 Special journal 特种日记账 Subsidiary ledger 明细分类账 Control account 控制账户 Sales journal 销售日记账 Purchases journal 购货日记账 Cash receipts journal 现金收入日记账 Cash disbursements journal 现金支出日记账 Bookkeeping procedures 账务处理程序 Acid test ratio 速动比率 Bad debts 坏账 Write off 注销 Allowance method 备抵法 Direct write off method 直接冲销法 Aging of accounts receivable method 账龄分 析法 Credit card sales 信用卡销售 Dishonored note receivable 应收票据拒付 Discounting note receivable 应收票据贴现 Contingency 或有事项 Contingent liability 或有负债 Contingent asset 或有资产 Selling accounts receivable 应收账款出售 Pledging accounts receivable 应收账款抵押 Accounts receivable turnover 应收账款周转 率 Specific identification method 个别认定法 First in first out method FIFO 先进先出法 Last in first out method LIFO 后进先出法 Replacement costs 重置成本 Lower of cost or market method LCM 成 本与市价熟低法 Raw materials 原材料 Work in process 生产成本 Finished goods 完工产品 Work in process inventory 在产品 Manufacturing overhead 制造成本 Transportation in 运输费用 Income manipulate 利润操纵 Inventory shrinkage 存货短缺 Gross margin 毛利 Net realizable value 可变现净值 Provision for decline in value of inventories 存货跌价准备 Gross profit method 毛利率法 Retail inventory methods 零售价格法 Inventory turnover 存货周转率 Time value of time 货币的时间价值 Simple versus compound interest 单利与复利 Future value 终值 Present value 现值 Future value of an annuity 年金终值 Present value of an annuity 年金现值 Bonds payable 应付债券 Discount on notes payables 应付票据折价 Registered bonds 记名债券 Coupon bonds 不记名债券 Term bonds 到期还本债券 Serial bond 分期还本债券 Convertible bonds 可转换债券 Callable bonds 可赎回债券 Secured bond 有担保债券 Debenture bonds 无担保债券或风险债券 Coupon rate or nominal rate 票面利率或名义 利率 Market or effective rate 市场利率或实际利 率 Discount on bond payable 应付债券折价 Premium on bonds payable 应付债券溢价 Loss on redemption of bonds 赎回债券损失 Times interest earned 利息保障倍数 Subsequent expenditures 后续支出 Declining balance method 余额递减 Changes in estimate 估计变更 Patents 专利 Copyrights 版权 Franchises 特许权 Trademarks 商标权 Goodwill 商誉 Pre operating expenses 开办费 Deferred expenses 递延费用 Impairment of long term assets 长期资产的 减值 Debt security 债权证券 Equity securities 股权证券 Capital expenditures 资本性支出 Revenue expenditures 收益性支出 Non depreciable assets 非折旧资产 Operating lease 经营租凭 Financing lease 筹资租赁 Off balance sheet financing 表外融资 Substance over form 实质重于形式 Non monetary exchange 非货币性交易 Lump sum purchase 一揽子购入 Double declining balance method 双倍余额 递减 Residual value 残值 Carrying value 账面余额 Fixed assets pending disposal 固定资产清理 Depletion 折耗 Production method activity method 工作量 法 Amortization 摊销 Return on assets 资产报酬率 Asset turnover 资产周转率 Sole proprietorships 独资企业 Partnerships 合伙企业 Authorized stock 核定股本 Outstanding shares 发行在外的总股份 Par value 面值 No par value 无面值 Common stock preferred stock 普通股与 优先股 Noncumulative dividend preference 非累积 优先股 Cumulative dividend preference 累积优先股 Stock subscriptions 股票认购 Capital surplus 资本公积 Donated capital 捐赠资本 Treasury stock 库藏股 Stock buyout 股票回购 Retained earnings 留存收益 Earnings per share 每股收益 Appropriated or restricted retained earnings 拨定留存收益 Reserve fund 盈余公积 Cash dividends 现金分红 Stock dividends 股票分红 Stock split 股票分割 Dividend yield 股利报酬率 Price earnings ratio 市盈率 Balance Sheet 资产资产ASSETS 流动资产CURRENT ASSETS 现金Cash 银行存款Cash in bank 交易性金融资产Trading securities 应收票据Notes receivable 应收账款Accounts receivable 减 坏账准备Less Provision for bad debts 预付账款Advances to suppliers 其他应收款Other receivables 待摊费用Prepaid expenses 存货Inventories 减 存货变现损失准备Less provision for loss on realization of inventory 一年内到期的长期投资Long term investment maturing within one year 其他流动资产Other current assets 流动资产合计Total current assets 非流动资产NON CURRENT ASSETS 可供出售金融资产Available for sale securities 持有至到期投资Held to maturity securities 一年以上的应收款项Receivables collectible after one year 长期股权投资Long term investment in equity 固定资产 FIXED ASSETS 固定资产原价Fixed assets cost 减 累计折旧Less Accumulated depreciation 固定资产净值Fixed assets net book value 固定资产清理Fixed assets pending disposal 在建工程 CONSTRUCTION IN PROGRESS 在建工程Construction in progress 无形资产 INTANGIBLE ASSETS 土地使用权Land occupancy rights 工业产权及专有技术Proprietary technology and patents 开发支出Development cost 商誉Goodwill 长期待摊费用Long term prepaid expense 递延所得税资产Deferred tax assets 其他非流动资产Other non current assets 非流动资产合计Total non current assets 资产总计TOTAL ASSETS 负债及所有者权益负债及所有者权益LIABILITIES AND OWNERS EQUITY 流动负债 CURRENT LIABILITIES 短期借款Short term loans 应付票据Notes payable 应付账款Accounts payable 应付工资Accrued payroll 应交税费Taxes payable 应付股利Dividends payable 预收货款Advances from customers 其他应付款Other payables 预提费用Accrued expenses 预计负债Provisions for foreseeable liabilities 其他流动负债Other current liabilities 流动负债合计Total current liabilities 非流动负债 Non current liabilities 长期借款Long term loans 应付公司债券Debentures payable 应付公司债券溢价 折价Premium discount on debentures payable 一年内到期的长期负债Portion of long term liabilities due within one year 一年以上的应付款项Payables due after one year 递延所得税负债Deferred tax liabilities 其他非流动负债Other non current liabilities 非流动负债合计Total non current liabilities 负债合计TOTAL LIABILITIES