财务会计术语中英文对照整理.xls

accelerated depreciation加速折旧法 account帐户 会计科目 accounting cycle会计循环 accounting changes会计变动 accounting income会计收益 accounting policies会计政策 accounting principles board APB 会计原则委员会 accounting standards executive coomittee会计准则执行委员会 accounting trends and techniques会计趋势与技术 accounts receivables应收帐款 accrual basis权责发生制 accrued expenses应付费用 accrued items应计项目 accrued revenues应收收入 accumulated depreciation累计折旧 acid test ratio酸性测试比率 present value现值 additional markup再加价 additional markup cancellation再加价取消 aditional paid in capital资本公积 adjusting调整 aging of the accounts approach帐龄分析法 allowance for doubtful accounts坏帐准备 allowance method备抵法 allowance to reduce inventory to market存货跌价准备 allowance to reduce short term investments to market短期投资跌价准备 American Accounting Association AAA 美国会计学会 American Institete of Certified Public Accountants AICPA 美国会计师协会 amortization摊销 amount of an annuity due到期年金终值 amount of an ordinary annuity普通年金终值 analysis of long term solvency长期偿债能力分析 analysis of return on investment投资报酬分析 analysis of short term liquidity短期偿债能力分析 announcement date认股权宣告日 annual effective tax rate全年有效税率 annuity年金 annuity due到期年金 annuity method年金法 antidilutive effect反稀释效果 APB opinion historical cost principle历史成本原则 cost recovery method成本回收法 cost benefit constraint成本效益限制 costs of construction工程成本比例法 costs of issuing bonds公司债发行成本 cost to cost method工程成本比例法 coupons兑换券 covenants债务条款 credit贷 credit card sale信用卡销货 credit ratings信用评级 cross reference交叉索引 cumulative deficit累积亏损 cumulative effect累积影响数 cumulative effect adjustment当期调整法 cumulative effect of change in accounting principle会计原则变动累积影响数 cumulative effect of changes in accounting principle会计原则变动累积影响数 cumulative preferred stock累积优先股 current adjustment当期调整法 current assets流动资产 current liabilities流动负债 current maturities of long term debts长期负债一年内到期部分 current tatio流动比率 current tax expense benefit 当期所得税费用 利益 date of annoucement宣告日 date of declaration股利宣告日 date of expiration过期失效日 date of ex right除权日 date of payment股利发放日 date of record股权登记日 debenture bonds无担保公司债 debit借 debit and credit rules借贷法则 debt securities债务证券 debt to stockholders equity负债对股东权益比率 debt to total assets ratio负债比率 decision usefulness决策有用性 deferred annuity递延年金 deferred charge递延借项 deferred compensation cost递延酬劳成本 deferred credits递延贷项 deferred gross profit递延销货毛利 deferred items递延项目 deferred method递延法 deferred payment contract递延付款合约 deferred recognition递延认列 deferred tax asset递延所得税资产 deferred tax liability递延所得税负债 depletable assets递耗资产 depletion折耗 deposit in transit在途存款 depreciabale assets折旧性资产 depreciable cost折旧成本 depreciation base折旧基础 depreciation expense折旧费用 derivative financial instruments衍生性金融商品 development costs开发成本 dicision usefulness决策的有用性 dilutive effect稀释作用 direct financing lease直接融资租赁 direct method直接冲销法 direct method直接法 direct pricing直接评价法 direct write off method直接冲销法 discontinued segment停业部门 discount on bonds payable公司债折价 discount on notes payable应付票据折价 discount on notes receivable应收票据折价 discounted present value折现值 discounting notes receivable应收票据贴现 dishonored notes receivable拒付票据 催收票据 disposal date处分日 distributions to owners分配给业主 dividend pay out ratio股利支付率 dividend revenue股利收入 dividend yield ratio股利收益率 dollar valur LIFO retail method金额后进先出零售价法 dominant industry segment主要产业部门 donated assets受赠资产 donated treasury stock受赠的库藏股票 double declining balance method双倍余额递减法 double entry bookkeeping复式簿记 dual presentations双重表达 due process审慎程序 dynamic statements动态报表 earings per share每股盈余 early extinguishment提前偿付 earned已赚得 earned surplus盈余公积 earning盈余 economic entity assumption经济主体假设 economic income经济所得 economic substance over legal form经济实质重于法律形式 effective interest rate method实际利率法 effective rate有效利率 effective yield实际利率 市场利率 有效收益率 efficient market hypothesis效率市场假说 efforts expended method工时进度比例法 emerging issues task force紧急问题处理小组 employee discount员工折扣 employee stock option plan员工认股计划 equity method权益法 equity securities权益证券 equivalent percentage of interest约当持股比例 estimated items估计项目 estimated liability under warranties估计产品保证负债 estimated residual value估计残值 excess earnings approach超额盈余法 exchangable可交换性 exchange rate effects汇率变动的影响 ex dividend date除息日 executory contract待执行合同 executory costs履约成本 exercise of call privilege行使赎回权 expected return on plan assets退休金资产预期报酬 expense warranty accrual method保证费用计提法 expense warranty approach保证费用计提法 expiration date of the rights认股权行使截止日 expiration of return right method退货权逾期法 exploration costs勘探成本 ex right stock除权股 extinguishment of debt债务清偿 extraordinary gain loss 非常损益 extraordinary repairs大修 face amount面值 face rate票面利率 feedback value回馈价值 financial accounting fundation财务会计基金会 financial accounting standards advisory council财务会计准则咨询委员会 financial accounting standards board FASB 财务会计准则委员会 financial capital财务资本 financial flexibility财务弹性 financial income财务所得 financial instruments理财工具 financial leverage index财务杠杆指数 financial mobility财务机动性 financing activities理财活动 finished goods inventory产成品存货 first in first out先进先出 fixed assets固定资产 flexibility弹性 floating浮动 floor市价下限 flow流量 footnotes附注 four column bank reconciliation四栏式银行往来调节表 fractional year depreciation不满一年的折旧计算 franchise revenue加盟特许收入 franchisee加盟员 franchises特许权 franchisor加盟主 free on board destination目的地交货 free on board shipping point起运点交货 full costing全部成本法 full disclosure principle充分披露原则 full cost approach全部成功法 fully diluted earnings per share完全稀释每股盈余 funds基金 funds statement资金状况表 future amount of an annuity due到期年金终值 future amount of an ordinary annuity普通年金终值 futures期货 gain contingencies或有利得 gain loss on conversion of bonds公司债转换 损 益 gain loss on sale of short term investments出售短期投资利益 损失 general journal普通日记帐 general purchasing power accounting一般购买力会计 general purpose financial statement一般目的财务报表 generally accepted accounting principles GAAP 一般公认会计原则 going concern continuity assumption持续经营假设 goods in transit在途商品 goodwill商誉 grant date给予日 greenmail绿色信函 gross method总额法 gross profit method毛利率法 guaranteed bonds保证公司债 guaranteed residual value保证残值 held to maturity持有至到期日 held to maturity securities持有至到期日证券 high ratio of returned merchandise to sales高退货率的销货 horizontal analysis水平分析 hostile takeover恶意并购 idealism理想性 identifiable intangible assets可明确辨认的无形资产 imapairment of value价值的减损 impairment of assets资产价值减损 implicit rate computed by the lessor出租人的隐含利率 improvements改良 imputed interest rate隐含利率 设算利率 inception of the lease租赁开始日 income before income taxes税前净利 income statement approach损益表法 income summary本期损益 income tax allocation所得税分摊 income tax benefit所得税利益 income taxes payable应付所得税 income taxes withheld扣缴所得税 income loss from continuing operation持续经营部门损益 income loss from discontinued operation停业部门损益 incremental borrowing rate增额借款利率 incremental direct costs增额直接成本 incremental method增额法 individual item approach个别比较法 induced conversion引诱转换 industry peculiarities行业特性 industry segments产业部门 inflation accounting通货膨胀会计 infrequency of occurrence不常发生 initial direct cost原始直接成本 initial franchise fee原始权利金 installment accounts receivable分期应收帐款 installment sales分期付款销货 installment sales method分期付款法 in substance defeasance of debt视同清偿 intangible assets无形资产 interest costs利息成本 interest on discount贴现息 interest rate swaps利率交换 interest bearing note附息票据 interim debt 中期负债 internal auditing内部稽核 internal direct costs内部直接成本 internally developed内部自行发展 interperiod income tax allocation跨期所得税分配 interpolation插补法 intraperiod income tax allocation同期所得税分配 inventory method盘存法 inventory turnover存货周转率 investement tax credit投资租税抵减的处理 investment revenue discontinued operation停业部门投资收益 investment revenue extraordinary非常投资收益 investment revenue ordinary一般投资收益 issuance date认股权发行日 issuance for cash现金发行 issue papers待研究问题通报 问题报告 issued capital stock已发行股份 issues in accounting education会计教育问题研究 journal日记簿 分录簿 journalizing分录 junk bond垃圾债券 just in time inventory system即时存货系统 land improvements土地改良物 large stock diveidend大额股票股利 last in first out后进先出 lease term duration 租赁期间 leased asset under capital leases租赁资产 leasehold improvements租赁改良 legal capital法定资本 legal form法律形式 leverage财务杠杆 leverage buyouts融资购并 leverage leases杠杆租赁 LIFO liquidation后进先出存货的减少 lifo reserve后进先出存货准备 line of business主要行业 liquidity流动性 listed corporations上市公司 long term capital to fixed assets长期资金对固定资产比率 long term investments长期投资 long term liabilities长期负债 long term notes payable长期应付票据 long term operational assets长期营业用资产 loss contingencies或有损失 loss from discounting of notes票据贴现损失 loss from long term contracts工程损失 loss on impairment价值减损损失 lower of cost or market method成本与市价孰低法 lump sum purchase整批购买 managerial accounting 管理会计 manufacturing cost制造成本 marginal tax rate边际税率 markdown cancellation减价取消 market method市价法 market value method市价法 markup加价 matching principle配比原则 materiality重要性 maturity value到期值 measurement date衡量日 merchandise inventory商品存货 mesurability可衡量性 mislead误导 monetary assets货币性资产 monetary items货币性项目 money capital gain货币资本利得 mortgage bonds抵押公司债 moving average移动平均 multiple items approach混合商品法 multiple pool method多项组合法 multiple step format多步式 multiple step income statement多步式损益表 net accounts receivable应收帐款净额 net additional markup净再加价 net markdown净减价 net method净额法 net realizable value method净变现价值法 neutrality中立性 nominal account虚帐户 nominal rate名义利率 noncompensatory plans非酬劳性计划 noncompensatory stock option plan非酬劳性认股计划 noncumulative preferred stock非累积优先股 noninterest bearing note不附息票据 nonmonetary items非货币性项目 nonparticipating preferred stock非参加优先股 nopar value stock无面额股 normal shrinkage正常损耗 notes receivable dishonored past due 拒付应收票据 notes receivables应收票据 NSF not sufficient fund 存款不足支票 number of compounding periods复利次数 obligations under capital leases应付租赁款 off balance sheet financing资产负债表外融资 operating cycle营业周期 operating lease营业租赁 operational assets营业资产 option选择权 ordinary annuity普通年金 original selling price原始售价 output measures产出单位比例法 outstanding capital stock流通在外股份 outstanding checks未兑现支票 paid in capital投入资本 par value面额 par value method面额法 par value stock有面额股 participating preferred stock参加优先股 percentage approach百分比法 percentage depletion method百分比折耗法 percentage of gross profit method毛利百分比法 percentage of completion method完工比例法 percentage of receivables approach应收帐款百分比法 percentage of sales approach销货百分比法 period expense期间费用 periodic inventory system定期盘存制 permanent account实帐户 permanent difference永久性差异 perpetual inventory system永续盘存制 petty cash零用金 physical causes物质因素 physical inventory实地盘存制 plant assets厂房设备 point of sale销货点 pooling of interests method权益结合法 post balance sheet events期后事项 posting过帐 predictive value预测价值 preemptive rights优先认股权 preferred stock优先股 prepaid expenses预付费用 prepaid income taxes预付所得税 preparing trial balance试算 present amount现值 present value of an annuity due到期年金现值 present value of an ordinary annuity普通年金现值 price index approach物价指数法 price earnings ratio p e ratio 市盈率 primary earnings per share基本每股盈余 principal本金 prior period adjustment前期损益调整 probable很有可能 product warranty产品售后服务保证 pro forma amounts拟制资料 property rights财产权 property plant and equipment厂房设备 proportional method比例法 proportional performance method比例履行法 purchase commitments进货合约 purchase discount进货折扣 purchase retuen and allowance进货退回及折让 quick assets速动资产 quick ratio速动比率 rate of return on total assets总资产报酬率 ratio analysis比率分析 raw material inventory原料存货 reacquisition price收回价格 readily determinable fair value具有明确的公平价值 ready marketability变现性 real account实帐户 real estate lease不动产租赁 reasonably possible有可能 receivables应收款项 receivables turnover应收帐款周转率 recover回收 recoverability test可回收性测试 refinancing再融资 related party transactions关系人交易 relative sales value method相对售价法 relevance相关性 reliability可靠性 realizable可实现 realized已实现 remote极少可能 repairs and maintenance修理与维护 repayment at maturity到期直接偿付 replacement cost重置成本 replacement method重置法 replenish of petty cash零用金的拨补 representational faithfulness忠实表达 research and development costs研究开发支出 成本 research monograph研究论丛 reserve准备 residual value残值 restoration costs回复原状成本 retail inventory method FIFO先进先出成本零售价法 retail method零售价法 retained earnings留存收益 retroactive restatement追溯重编法 return of capital资本的退回 return on investment投资报酬率 revenue expense expenditure收益支出 revenue from long term contracts工程收入 revenue principle revenue recognition principle收入认列原则 revenues collected in advance预收收入 reversing entry转回分录 risk free无风险 sales and leaseback售后租回 sales discount销货折扣 sales discount not taken顾客未取得折扣 sales return and allowance销货退回与折让 sales with buyback agreement附买回合约的销货 sales with high rates of return高退货率的销货 salvage value残值 secondary capital market次级资本市场 secret reserve秘密准备 secured bonds附担保公司债 securities and exchange commission SEC 证券交易委员会 see through看穿 segment reporting分部报告 self constructed assets自建资产 service costs服务成本 service hours method工作时间法 service life耐用年限 short term investments短期投资 significant industry segment重要产业部门 significant influence重大影响力 simple capital structure简单资本结构 simple interest单利 single step format单步式 single step income statement单步式损益表 sinking fund method偿债基金法 sinking funds偿债基金 small stock dividend小额股票股利 software production costs软件生产成本 source documents原始凭证 special column专栏 special journal特种日记帐 specific identification个别认定 specifically identifiable可个别辨认 standard cost标准成本 standard cost system标准成本法 stated capital法定资本 stated interest rate票面利率 stated rate名义利率 stated value设定价值 statement of cash flows现金流量表 statement of changes in financial position财务状况变动表 statement of sources and applications of funds资金来源运用表 statements of financial accounting concepts财务会计概念公报 statements of financial accounting standards and interpretations财务会计准则公报及公报的解释 static analysis静态分析 static statements静态报表 statutory depletion method法定折耗法 stock dividends股票股利 stock option plan员工认股计划 stock rights认股权 stock splits股票分割 stock warrants认股权 认股证 stockholders equity股东权益 stockholders equity to fixed assets股东权益对固定资产比率 stockholders equity to total assets权益比率 straight line method直线法 structural analysis结构分析 subscribed stock已认购股本 subscriptions receivable应收股款 subsequent events期后事项 subsidary accounts明细帐 子目 successful efforts approach勘探成功法 sum of the years digits method年数合计法 super majority vote绝大多数票决 supplementary information补充资讯 supporting schedules补充附表 swaps交换权 systemmatic and rational allocation系统而合理的分摊 tax credit所得税抵减 taxable amount应课税金额 taxable income课税所得 taxes refund receivable应退税额 technical bulletins技术性公报 technological feasibility技术可行性 temporary account虚帐户 temporary differences暂时性差异 temporary investment临时投资 theory理论 time period convention会计期间惯例 time value of the money货币时间价值 timeliness及时性 times interest earned ratio利息保障倍数 ti