财会名词汉英对照

1、学习好资料欢迎下载财会名词汉英对照(1 )会计与会计理论 会计 acco unting 人 In vestor债权人 Creditor决策人Decisio nMaker股东 Shareholder投资share/ stock share capital财务会计Finan cialAcco un ti ng管理会计Management Accounting成本会计Cost Acco unting私业会计PrivateAcco un ti ng公众会计PublicAcco un ti ng注册会计国际会计准则委员会IASCCommittee美国注册会计师协会AICPAAcco untants财务会

2、计准则委员会FASBIntern ati onal Acco unting Stan dardsAmerica n In stitude of Certified PublicFin acial Acc on ti ng Stan dards Board师 CPA Certified Public Accou ntant管理会计协会IMA In stitude of Man ageme nt Accou nta nts美国会计学会 AAA America n Acco unting Associati on 税务稽核署IRS In ternatio nal Revenue Service独资企

3、业Proprietorship合资企业joint venture合伙人企业Part nership司Corporatio n股份有限公司 limited compa ny会计目标Acco untingObjectives会计假设Acco untingAssumpti onsAcco untingEleme nts会计要素会计原则Acco untingPrin ciples会计实务过程Accou ntingProcedures财务报表Finan cialStateme nts财务分析Finan cialAn alysis会计主体假设 Separate-e ntityAssumpti on货币计量

4、假设 Un it-of-measureAssumptio n持续经营假设Con ti nu ity(Go in g-c oncern)Assumpti on会计分期假设Time-periodAssumpti on产 Asset负债 Liability业主权益Own ers Equity收入 Revenue费用 Expe nse收益 In come损 Loss历史成本原则Cost Prin ciple收入实现原则Reven ue Prin ciple配比原则 Matchi ngPrin ciple全面披露原贝 U Full-disclosure(Report ing)prin ciple客观性原

5、则ObjectivePrin ciple一致性原则Con siste ntPrin ciple可比性原则Comparability Prin ciple重大性原则Materiality Prin ciple稳健性原则Co nservatismPrin ciple权责发生制 Accrual Basis付制 Cash Basis财务报告 Finan cial Report现金收流动资产 Current assets流动负债Curre ntLiabilities长期负债Lon g-termLiabilities投入资本Con tributedCap ital存收益Reta ined Earning(

6、2 )会计循环会计循环 Accounting Procedure/Cycle 统 Accounting information System 帐户 Ledger目 Account原始凭证SourceDocument帐 Journal总分类帐General Ledger帐 Subsidiary Ledger会计信息系会计科会计分录Journal entry日记明细分类试算平衡Trial Balance帐 Cash receipt journal现金付款日记帐 Cash disbursements journal销售日记帐 Sales Journal帐 Purchase Journal普通日记帐

7、General Journal稿 Worksheet调整分录Adjusting entries帐 Closing entries（3 ）现金与应收帐款现金 Cash款 Cash in bank流动资产 Current assets金 Sinking fund定额备用金 Imprest petty cash银行对帐单 Bank statement表 Bank reconciliation statement在途存款Outstanding deposit票 Outstanding check应付凭单Vouchers payable款 Account receivable应收票据Note recei

8、vable价 F.O.Bshippingpoint目的地交货价F.O.B destination point扣 Tradediscount现金折扣Cash discount销售退回及折让Sales return and allowance坏帐费用Bad debtexpense法 Allowance method备抵坏帐Bad debtallowance损益表法Income statement approach法 Balance sheet approach帐龄分析法 Aginganalysismethod法 Direct write-off method带息票据 Interestbearing

9、note据 Non-interest bearing note 出票人 Maker受款人Payee现金收款日记购货日记工作底结银行存库存现金 Cash in hand偿债基支票 Check(cheque)银行存款调节在途支应收帐起运点交货商业折备抵资产负债表直接冲销不带息票本利息率 Interest rate本贴现 Discount拒付金 Principal到期日 Maturity date 票 Promissory note 背书 Endorse 费 Protest fee(4)存货存货 Inventory货 Merchandise inventory产成品存货 Finished goods

10、 inventory 货 Work in process inventory 原材料存货Raw materials inventory格 F.O.B shipping point目的地抵岸价格F.O.B destination寄销 Consignment人 Consignor定期盘存Periodic inventory存 Perpetual inventory购货 Purchase商品存在产品存起运地离岸价寄销承销人 Consignee永续盘购货折让和折扣 Purchase allowance and discounts存货盈余或短缺Inventory overages and shortag

11、es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重置成市价 Market value本 Replacement cost可变现净值 Net realizablevalue上限 Upper limit限 Lower limit零售价格法 Retail method毛利法Gross margin meth

12、od成本长期股票投成本率 Cost ratio(5 )长期投资长期投资Long-term investment资 Investment on stocks长期债券投资 Investment on bonds法 Cost method权益法 Equity method合并法 Consolidation method股利宣布日Declarationdate股权登记日Date of record除息日Ex-dividenddate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

13、利率Contract interestrate,statedrate市场利率Market interestratio,Effectiverate普通股Common Stock优先股 PreferredStock现金股利Cash dividends股票股利Stock dividends清算股利ILiquidating dividends到期日Maturitydate到期值Maturityvalue直线摊销法 Straight-Line method of amortization实际利息摊销法Effective-interestmethod of amortization(6 )固定资产固定资产

14、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Un

15、its-of-production method (UOP)力口速折旧法Accelerated depreciation method双倍余额递减法Double-declining balance method (DDB)年数总和法Sum-of-the-years-digitsmethod (SYD)以旧换新Trade in赁 Operating lease融资租赁Capital lease权 Bargain purchase option （BPO）资产负债表外筹资Off-balance-sheet financing经营租廉价购买（7 ）无形资产无形资产Intangible assets权

16、 Patents商标权 Trademarks, Trade names权 Copyrights特许权或专营权Franchises费 Organization cost租赁权 Leasehold销 Amortization商誉 Goodwill专利著作开办（8 ）流动负债负债 Liability债 Current liability应付票据Notes payable流动负应付帐款Account payable贴现票据 Discount notes长期负债一年内到期部分Current maturities应付股利Dividends payable益 Prepayments by customers

17、 存入保证金Refundable deposits用 Accrual expense 增值税 Value added tax 税 Business tax 应付所得税Income tax payable金 Bonuses payable 产品质量担保负债 Estimated liabilities 贝赠品和兑换券Premiums, coupons and或有事项Contingency债 Contingent或有损失Losscontingencies或有利得Gaincontingencies异 Permanent differenceof long-term liabilities预收收应付费营

18、业应付奖under product warrantiestrading stamps或有负永久性差时间性差异Timing difference应付税款最低租赁付款额Minimum lease payments法 Taxes payable method纟纳税影响会计法Tax effect accounting method递延所得税负债法Deferred income tax liability method(9 )长期负债长期负债Long-term Liabilities券 Bonds payable有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds券 Gu

19、aranteed Bonds信用公司债券 DebentureBonds券 Term Bonds分期还本公司债券SerialBonds券 ConvertibleBonds可赎回公司债券CallableBonds券 Redeemable Bonds记名公司债券 RegisteredBonds券 Coupon Bonds普通公司债券 OrdinaryBonds券 Income Bonds名义利率，票面利率Nominal rate有效利率 Effectiverate价 Premium折价面值 Par value法 Straight-linemethod实际利率法Effective interest m

20、ethod到期直接偿付Repayment at maturity付 Repayment at advance 偿债基金Sinking fund据 Long-term notes payable抵押借款Mortgage loan应付公司债保证公司债一次还本公司债 可转换公司债 可要求公司债 无记名公司债 收益公司债实际利率Actual rate溢Discount直线提前偿长期应付票(10) 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-incapital股本 Capit

21、al stock资本公积Capitalsurplus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

22、先股Partially participating preferred stock非部分参加优先股Nonpartially participating preferred stock现金发行Issuance for cash行 Issuance for noncash consideration 股票的合并发行Lump-sum sales of stock成本法 Cost method 法 Par value method 捐赠资本Donated capital酉己 Distribution of earnings股利 Dividend策 Dividend policy宣布日Date ofde

23、claration日 Date of record除息日Ex-dividend date股利支付日Date of payment利I Cash dividend股票股利Stock dividend款 appropriation(11) 财务报表财务报表Financial Statement表 Balance Sheet收益表Income Statement式 Account Form报告式ReportForm非现金发发行成本Issuance cost面值盈余分股利政股权登记现金股拨资产负债帐户编制（报表) Prepare工作底稿Worksheet多步式 Multi-step单步式 Single

24、-step（12）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念 All-resources concept直接交换业务Direct exchanges动 Normal operating activities财务活动Financing activities动 Investing activities（13）财务报表分析财务报表分析 Analysis of financial statements 比较财务报表 Co

25、mparative financial statements 趋势百分比 Trend percentage率 Ratios普通股每股收益 Earnings per share of common stock股利收益率Dividendyieldratio比 Price-earningsratio普通股每股帐面价值Book value per shareof common stock资本报酬率Returnon investment率 Returnon totalasset债券收益率Yield rate on bonds已获利息倍数 Number of times interestearned债券比率Debt ratio率 Yieldrate onpreferredstock营运资本Working Capital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全部资源概正常营业活投资活比价益总资产报酬优先股收益周速动比率 Quick