财务术语中英对照

一、 会计与会计理论会计accounting决策人decision maker投资人investor 股东shareholder 债权人creditor财务会计financial accounting管理会计management accounting成本会计cost accounting 私业会计private accounting 公众会计public accounting注册会计师cpa certified public accountant国际会计准则委员会iasc 美国注册会计师协会aicpa 财务会计准则委员会fasb 管理会计协会ima美国会计学会aaa税务稽核署irs独资企业 proprietorship 合伙人企业 partnership 公 司 corporation会计目标accounting objectives会计假设accounting assumptions会计要素accounting elements会计原则accounting principles会计实务过程accounting procedures财务报表financial statements财务分析financial analysis会计主体假设separate-entity assumption货币计量假设unit-of-measure assumption持续经营假设continuity(going-concern)assumption会计分期假设time-period assumption资产asset负债liability业主权益owners equity收入revenue 费用expense 收益income 亏损loss历史成本原则cost principle收入实现原则revenue principle配比原则matching principle全面披露原则full-disclosure (reporting) principle客观性原则objective principle一致性原则consistent principle可比性原则comparability principle重大性原则materiality principle稳健性原则conservatism principle权责发生制accrual basis 现金收付制cash basis 财务报告financial report 流动资产current assets流动负债current liabilities 长期负债long-term liabilities 投入资本contributed capital 留存收益retained earning二、会计循环会计循环accounting procedure/cycle会计信息系统accounting information system帐户ledger会计科目account会计分录journal entry原始凭证source document日记帐journal总分类帐general ledger明细分类帐subsidiary ledger试算平衡trial balance现金收款日记帐cash receipt journal现金付款日记帐cash disbursements journal销售日记帐sales journal购货日记帐purchase journal 普通日记帐general journal 工作底稿worksheet调整分录adjusting entries结帐closing entries三、现金与应收帐款现金cash银行存款cash in bank 库存现金cash in hand 流动资产current assets 偿债基金sinking fund定额备用金imprest petty cash支票check(cheque)银行对帐单bank statement银行存款调节表bank reconciliation statement在途存款outstanding deposit 在途支票outstanding check 应付凭单vouchers payable-可编辑修改 -应收帐款account receivable应收票据note receivable起运点交货价f.o.b shipping point 目的地交货价f.o.b destination point 商业折扣trade discount现金折扣cash discount销售退回及折让sales return and allowance坏帐费用bad debt expense备抵法allowance method备抵坏帐bad debt allowance损益表法income statement approach 资产负债表法balance sheet approach 帐龄分析法aging analysis method直接冲销法direct write-off method带息票据interest bearing note不带息票据non-interest bearing note出票人 maker 受款人 payee 本 金 principal利息率interest rate 到期日maturity date 本票promissory note 贴现discount背书endorse拒付费protest fee com四、存货存货inventory商品存货merchandise inventory产成品存货finished goods inventory 在产品存货work in process inventory 原材料存货raw materials inventory 起运地离岸价格f.o.b shipping point 目的地抵岸价格f.o.b destination寄 销 consignment 寄销人 consignor 承销人 consignee定期盘存periodic inventory 永续盘存perpetual inventory 购货purchase购货折让和折扣 purchase allowance and discounts 存货盈余或短缺 inventory overages and shortages 分批认定法 specific identification加权平均法 weighted average先进先出法 first-in, first-out or fifo后进先出法 lost-in, first-out or lifo移动平均法moving average成本或市价孰低法lower of cost or market or lcm市价market value重置成本replacement cost可变现净值net realizable value上限upper limit下限lower limit毛利法gross margin method 零售价格法retail method 成本率cost ratio五、长期投资长期投资 long-term investment长期股票投资 investment on stocks 长期债券投资 investment on bonds 成本法 cost method权益法 equity method合并法consolidation method 股利宣布日declaration date 股权登记日date of record 除息日ex-dividend date付息日payment date债券面值face value, par value债券折价discount on bonds债券溢价premium on bonds票面利率contract interest rate, stated rate 市场利率market interest ratio, effective rate 普通股common stock优先股preferred stock 现金股利cash dividends 股票股利stock dividends清算股利liquidating dividends到期日maturity date到期值maturity value直线摊销法straight-line method of amortization实 际 利 息 摊 销 法effective-interestmethodof amortization六、固定资产固定资产 plant assets or fixed assets原 值 original value预计使用年限 expected useful life 预计残值 estimated residual value 折旧费用 depreciation expense累计折旧 accumulated depreciation帐面价值 carrying value应提折旧成本depreciation cost净值net value在建工程construction-in-process磨损wear and tear过时obsolescence直线法straight-line method (sl)工作量法units-of-production method (uop)加速折旧法accelerated depreciation method双倍余额递减法double-decliningbalance method (ddb)年数总和法sum-of-the-years-digits method (syd)以旧换新trade in经营租赁operating lease融资租赁capital lease廉价购买权bargain purchase option (bpo)资产负债表外筹资off-balance-sheet financing最低租赁付款额minimum lease payments七、无形资产无形资产intangible assets专利权patents商标权trademarks, trade names著作权copyrights特许权或专营权franchises商誉goodwill开办费organization cost租赁权leasehold摊销amortization-八、流动负债负债liability流动负债current liability 应付帐款account payable 应付票据notes payable 贴现票据discount notes长期负债一年内到期部分currentmaturities of long-term liabilities应付股利dividends payable预收收益prepayments by customers存入保证金refundable deposits应付费用accrual expense增值税value added tax营业税business tax应付所得税income tax payable应付奖金bonuses payable产 品 质 量 担 保 负 债estimatedliabilitiesunder product warranties赠 品 和 兑 换 券premiums,couponsandtradingstamps或有事项contingency或有负债contingent或有损失loss contingencies或有利得gain contingencies永久性差异permanent difference时间性差异timing difference应付税款法taxes payable method纳税影响会计法tax effect accounting method递延所得税负债法deferredincome tax liability method九、长期负债长期负债long-term liabilities应付公司债券bonds payable有担保品的公司债券secured bonds抵押公司债券mortgage bonds 保证公司债券guaranteed bonds 信用公司债券debenture bonds 一次还本公司债券term bonds 分期还本公司债券serial bonds可转换公司债券convertible bonds可赎回公司债券callable bonds可要求公司债券redeemable bonds记名公司债券registered bonds 无记名公司债券coupon bonds 普通公司债券ordinary bonds 收益公司债券income bonds名义利率，票面利率nominal rate实际利率actual rate 有效利率effective rate 溢价premium折价discount面值par value直线法straight-line method实际利率法 effective interest method 到期直接偿付 repayment at maturity 提前偿付 repayment at advance偿债基金sinking fund长期应付票据long-term notes payable抵押借款mortgage loan十、业主权益权益equity业主权益owners equity股东权益stockholders equity 投入资本contributed capital 缴入资本paid-in capital股本capital stock资本公积capital surplus留存收益retained earnings核定股本authorized capital stock实收资本issued capital stock发行在外股本outstanding capital stock库藏股 treasury stock 普通股 common stock 优先股 preferred stock累积优先股cumulative preferred stock非累积优先股noncumulative preferred stock完全参加优先股fully participating preferred stock 部 分 参 加 优 先 股partially participatingpreferred stock非 部 分 参 加 优 先 股nonpartiallyparticipating preferred stock现金发行issuance for cash非现金发行issuance for noncash consideration股票的合并发行lump-sum sales of stock发行成本issuance cost成本法cost method面值法par value method捐赠资本donated capital盈余分配distribution of earnings股利dividend股利政策dividend policy 宣布日date of declaration 股权登记日date of record 除息日ex-dividend date股利支付日date of payment现金股利 cash dividend 股票股利 stock dividend 拨 款 appropriation十一、财务报表财务报表financial statement 资产负债表balance sheet 收益表income statement帐户式account form报告式report form编制（报表）prepare工作底稿worksheet多步式multi-step单步式single-step十二、财务状况变动表财务状况变动表中的现金基础scfp.cash basis（现金流量表）财务状况变动表中的营运资金基础scfp.working capital basis（资金来源与运用表）营运资金working capital全部资源概念all-resources concept直接交换业务direct exchanges正常营业活动normal operating activities财务活动financing activities投资活动investing activities十三、财务报表分析财务报表分析analysis of financial statements 比较财务报表comparative financial statements 趋势百分比trend percentage比率ratios普通股每股收益earnings per share ofcommon stock股利收益率dividend yield ratio价益比price-earnings ratio普通股每股帐面价值bookvalue per share of common stock资本报酬率return on investment 总资产报酬率return on total asset 债券收益率yield rate on bonds已获利息倍数number of times interest earned债券比率debt ratio优先股收益率yield rate on preferred stock营运资本working capital周转turnover存货周转率inventory turnover应收帐款周转率accounts receivable turnover流动比率current ratio速动比率quick ratio酸性试验比率acid test ratio十四、合并财务报表合并财务报表consolidated financial statements吸收合并merger创立合并consolidation控股公司parent company附属公司subsidiary company少数股权minority interest权益联营合并pooling of interest 购买合并combination by purchase 权益法equity method成本法cost method十五、物价变动中的会计计量物价变动之会计price-level changes accounting 一般物价水平会计general price-level accounting 货币购买力会计purchasing-power accounting统一币值会计constant dollar accounting历史成本historical cost现行价值会计current value accounting现行成本current cost重置成本replacement cost物价指数price-level index国民生产总值物价指数gross national product implicit price deflator (or gnp deflator)消费物价指数consumer price index (or cpi)批发物价指数wholesale price index货币性资产monetary assets货币性负债monetary liabilities货币购买力损益purchasing-power gains or losses资产持有损益holding gains or losses未实现的资产持有损益unrealized holding gains or lossesaccountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或 financial year 会计年度accounts payable ledger应付款分类帐accounting period （会计期间）are related to specific time periods ,typically one ye（ar通常是一年 )资产负债表： balance sheet 可以不大写b利润表：income statements (or statements of income)利润分配表： retained earnings现金流量表： cash flows 2、人员的称谓助理assistant秘书secretary前台接待小姐receptionist文员clerk ，如会计文员为accounting clerk主任supervisor经理manager总经理gm ， general manager入场费 admission运费 freight小费 tip学费 tuition价格，代价charge制造费用manufacturing overhead材料费materials管理人员工资executive salaries奖金wages退职金retirement allowance补贴bonus外保劳务费outsourcing fee福利费employee benefits/welfare会议费coferemce加班餐费special duties市内交通费business traveling通讯费correspondence电话费correspondence水电取暖费water and steam税费taxes and dues租赁费rent管理费maintenance车辆维护费vehicles maintenance油料费 vehicles maintenance 培训费 education and training 接待费 entertainment图书、印刷费books and printing运费transpotation保险费insurance premium 支付手续费commission 杂费sundry charges折旧费depreciation expense机物料消耗article of consumption劳动保护费labor protection fees总监 director总会计师finance controller高级senior 如高级经理为senior manager营业费用operating expenses代销手续费consignment commission charge运杂费transpotation保险费insurance premium展览费exhibition fees广告费advertising fees管理费用adminisstrative expenses职工工资staff salaries修理费repair charge低值易耗摊销article of consumption办公费office allowance差旅费travelling expense工会经费labour union expenditure研究与开发费research and development expense福利费employee benefits/welfare职工教育经费personnel education 待业保险费unemployment insurance 劳动保险费labour insurance医疗保险费medical insurance会议费coferemce聘请中介机构费intermediary organs咨询费consult fees诉讼费legal cost业务招待费business entertainment技术转让费technology transfer fees矿产资源补偿费mineral resources compensation fees排污费pollution discharge fees房产税housing property tax车 船 使 用 税vehicleand vessel usage license plate tax(vvulpt)土地使用税tenure tax印花税stamp tax财务费用finance charge利息支出interest exchange汇兑损失foreign exchange loss各项手续费charge for trouble各项专门借款费用special-borrowing cost帐目名词一、资产类assets流动资产current assets货币资金cash and cash equivalents现金cash银行存款cash in bank其他货币资金other cash and cash equivalents外埠存款other city cash in bank银行本票cashiers cheque银行汇票bank draft信用卡credit card信用证保证金l/c guarantee deposits存出投资款refundable deposits 短期投资short-term investments 股票short-term investments - stock债 券 short-term investments - corporate bonds 基 金 short-term investments - corporate funds 其 他 short-term investments - other短期投资跌价准备short-terminvestments fallingprice reserves应收款account receivable应收票据note receivable银行承兑汇票bank acceptance 商业承兑汇票trade acceptance 应收股利dividend receivable应收利息interest receivable应收账款account receivable其他应收款other notes receivable坏账准备bad debt reserves预付账款advance money应收补贴款cover deficit by state subsidies of receivable库存资产inventories物资采购supplies purchasing原材料raw materials包装物wrappage低值易耗品low-value consumption goods材料成本差异materials cost variance自制半成品semi-finished goods库存商品finished goods商品进销差价differences between purchasing and sellingprice委托加工物资work in process - outsourced委托代销商品trust to and sell the goods on a commission basis受托代销商品commissioned and sell the goods on a commission basis存货跌价准备inventory falling price reserves分期收款发出商品collect money and send out the goods by stages待摊费用deferred and prepaid expenses长期投资long-term investment长期股权投资long-term investment on stocks股票投资investment on stocks其他股权投资other investment on stocks长期债权投资long-term investment on bonds债券投资investment on bonds其他债权投资other investment on bonds长期投资减值准备long-terminvestments depreciation reserves股权投资减值准备stock rights investment depreciation reserves债 权 投 资 减 值 准 备bcreditorsrightsinvestment depreciation reserves委托贷款entrust loans本金principal利息interest减值准备depreciation reserves固定资产fixed assets房屋building建筑物structure机器设备machinery equipment运输设备transportation facilities工具器具instruments and implement累计折旧accumulated depreciation固定资产减值准备fixed assets depreciation reserves房屋、建筑物减值准备building/structure depreciation reserves机器设备减值准备machinery equipment depreciation reserves工程物资project goods and material 专用材料special-purpose material 专用设备special-purpose equipment预付大型设备款prepayments for equipment为生产准备的工具及器具preparative instruments and implement for fabricate在建工程construction-in-process安装工程erection works在安装设备 erecting equipment-in-process 技术改造工程 technical innovation project 大修理工程 general overhaul project在建工程减值准备construction-in-process depreciation reserves固定资产清理liquidation of fixed assets无形资产intangible assets专利权patents非专利技术non-patents商标权trademarks, trade names著作权copyrights土地使用权tenure商誉goodwill无形资产减值准备intangible assets depreciation reserves专利权减值准备patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用unacknowledged financial charges待处理财产损溢wait deal assets loss or income待处理财产损溢wait deal assets loss or income待处理流动资产损溢wait deal intangible assets loss or income待处理固定资产损溢wait deal fixed assets loss or income二、负债类liability短期负债current liability短期借款short-term borrowing应付票据notes payable银行承兑汇票bank acceptance 商业承兑汇票trade acceptance 应付账款account payable预收账款deposit received代销商品款proxy sale goods revenue应付工资accrued wages应付福利费accrued welfarism 应付股利dividends payable 应交税金tax payable应交增值税value added tax payable进项税额withholdings on vat已交税金paying tax转出未交增值税unpaid vat changeover减免税款tax deduction销项税额substituted money on vat出口退税tax reimbursement for export进项税额转出changeover withnoldings on vat出口抵减内销产品应纳税额export deduct domestic sales goods tax转出多交增值税overpaid vat changeover未交增值税unpaid vat应交营业税business tax payable应交消费税consumption tax payable 应交资源税resources tax payable 应交所得税income tax payable应交土地增值税increment tax on land value payable应交城市维护建设税tax formaintaining and buildingcitiespayable应交房产税housing property tax payable应交土地使用税tenure tax payable应交车船使用税vehicle and vessel usage license plateyear yeartax(vvulpt) payable应交个人所得税personal income tax payable 其他应交款other fund in conformity with paying 其他应付款other payables预提费用drawing expense in advance其他负债other liabilities待转资产价值pending changerover assets value预计负债 anticipation liabilities 长期负债 long-term liabilities 长期借款 long-term loans一年内到期的长期借款 long-term loans due within one一年后到期的长期借款 long-term loans due over one应付债券 bonds payable债券面值 face value, par value债券溢价 premium on bonds 债券折价 discount on bonds 应计利息 accrued interest长期应付款long-term account payable应付融资租赁款accrued financial lease outlay一年内到期的长期应付long-termaccount payable due盈余公积 surplus reserves法定盈余公积 legal surplus任意盈余公积 free surplus reserves 法定公益金 legal public welfare fund 储备基金 reserve fund企业发展基金enterprise expension fund利润归还投资profits capitalizad on return of investment利润profits本年利润current year profits利润分配profit distribution其他转入other chengeover in提取法定盈余公积withdrawal legal surplus提取法定公益金withdrawal legal public welfare funds提取储备基金withdrawal reserve fund提 取 企 业 发 展 基 金withdrawalreserve forbusiness expansion提取职工奖励及福利基金withdrawal staff and workers bonus andwelfare fund利润归还投资profits capitalizad on return of investment应付优先股股利preferred stock dividends payable提 取 任 意 盈 余 公 积withdrawalothercommonwithin one year一年后到期的长期应付long-term account payable over one year专项应付款special payable一年内到期的专项应付long-termspecial payable due within one year一年后到期的专项应付long-termspecial payable over one year递延税款deferral taxes三、所有者权益类owners equity资本capita实收资本 (或股本 ) paid-up capital(or stock)实收资本paicl-up capital实收股本paid-up stock已归还投资investment returned公积资本公积capital reserve资本 (或股本 )溢价cpital(or stock) premium接 受 捐 赠 非 现 金 资 产 准 备receive non-cash donate reserve股权投资准备stock right investment reserves拨款转入allocate sums changeover in外币资本折算差额foreign currency capital其他资本公积other capital reserveaccumulation fund应付普通股股利common stock dividends payable转 作 资 本 ( 或 股 本 ) 的 普 通 股 股 利commonstock dividends change toassets(or stock)未分配利润undistributed profit四、成本类cost生产成本cost of manufacture基本生产成本base cost of manufacture辅助生产成本auxiliary cost of manufacture制造费用manufacturing overhead材料费materials管理人员工资executive salaries