会计账户与术语中英文表

1、Acco unt:Accounting system会计系统、! American Accounting Association美国会I计协会:American Institute of CPAs美国注册会计师协会| Audit 审计i Bala nee sheet资产负债表:Bookkeepking 簿记:Cash flow prospects现金流量预测:Certificate in Internal Auditing咅B审计证书i Certificate in Management Accounting 管理会计证书；Certificate Public Accountant注册会计师!

2、 Cost accounting 成本会计i External users外部使用者II:Financial accounting财务会计:FinancialAccounting Standards Board 财务会计准则委员会:Financial forecast财务预测II Gen erallyacceptedacco un ti ng:principles公认会计原则:General-purpose information通用 目的信II自:息iii Government Accounting Office政府会计办公室:In come stateme nt 损益表:Institute

3、 of Internal Auditors咅B审计师协会i Institute of Management Accountants管:理会计师协会IIi Integrity 整合性:Internal auditing部审计；Internal control structure咅B控制结构IIi Internal Revenue Service国收入署:Internal users部使用者Man ageme nt acco un ti ng管理会计Retur n of in vestme nt投资回报Retur n on in vestme nt投资报酬、 ISecurities and Exc

4、ha nge Commissi on证券交易委员会Stateme nt of cash flow现金流量表Stateme nt of finan cial positi on财务状况表IITax acco unting 税务会计Acco unting equati on会计等式Articulation勾稽关系Assets资产Busin ess en tity企业个体Cap ital stock 股本Corporati on 公司Cost prin ciple成本原则Creditor 债权人Deflation通货紧缩Disclosure 批露iiIIExpenses 费用Fi nan cial

5、stateme nt财务报表Finan cial activities筹资活动Goin g-c oncern assumpti on持续经营假设In flatio n通货膨涨IIIn vesti ng activities投资活动Liabilities 负债Negative cash flow负现金流量Operat ing activities经营活动iiOwners equity所有者权益Part nership合伙企业Positive cash flow正现金流量Reta ined earning留存利润Reve nue 收入Sole proprietorship独资企业Solvency清

6、偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders equity股东权益Win dow dressi ng门面粉饰IIII财会名词汉英对照表(1 )会计与会计理论会计 acco untingIi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 Accou

7、nting注册会计师 CPA Certified PubliciIIAcco untant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PartnershipI公司 CorporationII会计目标 Accounting Objectives会计假设 Accounting Assumptions会计要素 Accounting Elements会计原贝U Accounting Principles会计实务过程 Accou nting Procedures财务报表

8、 Financial Statements财务分析 Financial Analysis会计主体假设Separate-entityAssumpti on货币计 量假设Unit-of-measureIIAssumpti on持续经营假设Contin uity(Going-concern ) Assumption会计分期假设 Time-period Assumpti on 资产Asset 负债 Liability业主权益 Owners Equity收入 Revenue费用 Expense收益 In come亏损Loss 历史成本原则 Cost Prin cipleII收入实现原则 Revenue

9、Prin ciple配比原则 Matchi ng Prin ciplei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 Principlei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 BasisI财务报告 Financial Report流动资产 Current assets流动负债 Curr

10、ent Liabilities长期负债 Long-term Liabilities投入资本 Contributed Capital留存收益 Retained Earning(2 )会计循环会计循环 Accounting Procedure/Cycle 会计信 息系统 AccountinginformationiSystemILedger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 Ge neral Ledger明细分类帐 Subsidiary Ledger试算平衡Trial Bala nee现金收款日记帐 Cas

11、h receipt journal现金付款 日记帐 Cash disbursementsijournal销售日记帐 Sales JournalI购货日记帐 Purchase Journal 普通日记帐 General Journal 工作底稿Worksheeti调整分录 Adjusting entries结帐 Clos ing en tries(3 )现金与应收帐款现金Cash银行存款 Cash in bank库存现金 Cash in handI流动资产 Current assets偿债基金Sinking fundI定额备用金 Imprest petty cash支票 Check (chequ

12、e)银行对帐单Bank statement银行存款调节表 Bank reconciliationI stateme nt在途存款 Outstanding deposit 在途支票 Outstanding check 应付凭单 Vouchers payablei应收帐款 Account receivable!应收票据 Note receivable起运点交货价 F.O.B shippi ng poi nt 目的地交货价 F.O.B dest in ation poi nt 商业折扣 Trade discount 现金折扣Cash discount 销售退回及折让 Sales return and

13、 allowa neeII坏帐费用 Bad debt expense 备抵法 Allowanee method 备抵坏帐 Bad debt allowanee损益表法 In come stateme nt approach 资产负债表法 Bala nee 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 Inter

14、est rate 到期日 Maturity date 本票 Promissory noteii贴现 Discount背书 EndorseII拒付费 Protest fee(4)存货存货 Inventoryii商品存货 Merchandise inventoryI 、 一 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 shippi ng poi nt 目的地抵岸价格 F.O.B dest in atio nII寄销 Con sig

15、 nment 寄销人Con sig norII承销人Con sig nee定期盘存 Periodic inventory永续盘存 Perpetual inventory购货 PurchaseII购货折让和折扣Purchase allowa nee anddisco unts存货盈余或短缺Inventory overages andiishortages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 LIFOII移动平均法M

16、oving average成本或市价孰低法 Lower of cost ormarket or LCM市价 Market valueII重置成本 Replacement cost可变现净值 Net realizable value上限 Upper limit下限 Lower limitii毛禾U法 Gross margin method零售价格法Retail methodIi成本率Cost ratio(5 )长期投资长期投资 Long-term investment长期股票投资 In vestme nt on stocks长期债券投资 In vestme nt on bondsII成本法 Co

17、st method权益法 Equity method合并法 Consolidation method股利宣布日 Declarati on date股权登记日Date of record除息日 Ex-divide nd dateII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 Con tract in terest rate, statedrate市场利率 Marketinterestratio,IIEffective rate普通股 Com mon StockI

18、I优先股 Preferred StockI现金股利 Cash divide nds股票股利 Stock divide nds清算股禾J Liquidati ng divide ndsIi到期日 Maturity datei到期值 Maturity value直线摊销法 Straight-Linemethod ofamortizati onIt实际利息摊销法Effective-interestiimethod of amortizati on（6 ）固定资产固定资产 Plant assets or Fixed assets原值 Original value预计使用年限 Expected usef

19、ul 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 Depreciatio n cost净值 Net value在建工程 Con struct ion-i n-process磨损 Wear and tear过时 Obsolescenee直线法 Straight-line method（ SL）工 作量法 Units-of-productionmethod（UOP力口速 折旧法 Accelerateddepreciat

20、ionmethod双倍余额递减法 Double-decliningbala nee method（ DDB年 数 总 禾口 法 Sum-of-the-years-digitsmethod （ SYD以旧换新Trade inii经营租赁 Operating lease融资租赁Capital lease廉价 购买权 Bargainpurchase option（BPO资产负债表外筹资 Off-balance-sheetfinancing最低租赁付款额 Mi nimum lease payme nts（7）无形资产无形资产 Intangible assets专利权Patents商标权 Tradema

21、rks, Trade names著作权 Copyrights特许权或专营权 Fran chisesII商誉 Goodwill开办费 Organization costi租赁权Leasehold摊销 AmortizationII（8）流动负债负债 Liability流动负债 Current liabilityii应付帐款 Account payableiti应付票据Notes payable贴现票据 Discount notes长期负债一年到期部分CurrentIIImaturities of Ion g-term liabilities应付股利 Divide nds payable预收收益 P

22、repayments 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 In come tax payable应付奖金 Bonuses payable产品质量担保负债 Estimated liabilitiesun der product warran ties赠 品禾口 兑换券 Premiums, coupons andtradi ng stamps或有事项 Contingency或有负债Contingent或有损失 Loss contingenc

23、ies或有利得 Gain contingencies永久性差异 Permanent differenee时间性差异 Timing differenee应付税款法 Taxes payable method纟纳税影响会计法Tax effect acco un ti ngmethod递延所得税负债法 Deferred in come tax liability method（9）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 Guara nteed

24、Bonds信用公司债券 Debe nture BondsII一次还本公司债券Term Bon ds分期还本公司债券 Serial BondsII可转换公司债券 Con vertible Bonds可赎回公司债券 Callable BondsI可要求公司债券 Redeemable Bonds 记名公司债券 Registered Bonds 无记名公司债券 Coup on Bonds 普通公司债券 Ordi nary Bonds 收益公司债券 In come BondsII名义利率，票面利率Nomi nal rate实际利率Actual rate有效利率 Effective rate溢价 Prem

25、ium1I折价 DiscountII面值 Par value直线法 Straight-line method实际利率法 Effective interest method到期直接偿付 Repayme nt at maturity提前偿付 Repayment at advanee偿债基金Sinking fund长期应付票据 Lon g-term no tes payable抵押借款Mortgage loan（10 ）业主权益权益EquityII业主权益 Owners equity股东权益 Stockholders equity投入资本 Contributed capital缴入资本 Paid-i

26、n 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 stockii发行在外股本 Outsta ndi ng capital stock库藏股 Treasury stock普通股 Com mon stock优先股 Preferred stock累积优先股 Cumulative preferred stock 非累积优先股Non cumulative preferredstockII完 全参加 优先股 Fullypart

27、icipatingpreferred stock部分参加优先股Partiallyparticipati ng! !preferred stock非部分参加优先股Nonpartiallyparticipati ng preferred stockII现金发行 Issuanee for cashI非现 金发行 Issua nee for non cashi con siderati onII股票的合并发行 Lump-sum sales of stock发行成本 Issuanee cost成本法 Cost method面值法 Par value methodII捐赠资本 Donated capita

28、li盈余分酉己 Distribution of earnings股禾 U Divide nd股利政策 Divide nd policy宣布日 Date of declarationII股权登记日Date of record除息日 Ex-divide nd date股利支付日 Date of payme nt现金股利Cash divide ndII股票股利 Stock divide nd拨款 appropriati on（11）财务报表财务报表 Financial Statement资产负债表Bala nee SheetI、收益表 In come Stateme ntIIII式 Acco unt

29、 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（12）财务状况变动表财务状况变动表中的现金基础SCFP.CashBasis（现金流量表）财务状况变动表中的营运资金基础ISCFP.Worki ng Capital Basis（资金来源与运用表）营运资金 Working Capitalii全部资源概念 All-resources con cept直接:）业务 Direct exchanges正常营业活动 Normaloperatingactivities财务活动 Financing activi

30、ties投资活动 Investing activities（13）财务报表分析财 务报 表分析 Analysisof financialIIstateme nts比较财务报表 Comparative financialIistatementsii趋势百分比 Trend percentage比率Ratios普通股每股收益Earni ngs per share ofiicom mon stockII股利收益率 Divide nd yield ratioi 、价益比 Price-earnings ratio普通股每股帐面价值Book value per shareof com mon stock资本报酬率 Return on investmentII总资产报酬率 Retur n on total asset债券收益率 Yield rate on bonds已获利息倍数 Number of times in terestearnedII债券比率Debt ratio优先股收益率Yield rate on preferredstockII营运资本 Working Capital周转 Turno