财务会计翻译专业术语

1、这是每章后面的词汇表，请各章译者按此词汇统一翻译专业术语。有些词汇可能有多于一个常见的译文，请按照第一个译文翻译。第一章p25Acco unting会计Ann ual report年度报告Assets 资产Auditor report审计报告Bala nee sheet 资产负债表Basic acco un ti ng equati on 基本会计等式Certified Public Accou nta nt (CPA)注册会计师Com mon stock 普通股Comparative stateme nts 比较报表Corporati on股份公司Divide nds股利Expe nses

2、费用In come stateme nt 收益表，利润表Liabilities 负债Man ageme nt discussion and an alysis (MD&A)管理层讨论和分析Net in come 净收益Net loss 净损失Notes to the financial stateme nts财务报表附注Part nership 合伙企业Reta ined earnings 留存收益Reta ined earnings stateme nt 留存收益表Revenue 收入Sarba nes-Oxley Act 萨班斯奥克斯利法案Sole proprietorship 独资企业S

3、tateme nt of cash flows 现金流量表Stockholders equity 股东权益第二章p74Classified bala nee sheet 分类资产负债表Comparability 可比性Con servatism 稳健性Con siste ncy 致性，一贯性Cost pri nciple成本原则Current assets 流动资产Curre nt liabilities流动负债Curre nt ratio流动比率Debt to total assets ratio 资产负债率，负债比率Earni ngs per share (EPS) 每股收益Econo m

4、ic en tity assumpti on经济主体假设，会计主体假设Fi nan cial Accou nting Sta ndards Board (FASB)财务会计准则委员会Free cash flow自由现金流量Full disclosure prin ciple充分披露原则Gen erally Accepted Accoun ti ng Prin ciples (GAAP)公认会计原则Going concern assumpti on持续经营假设Intan gible assets 无形资产In ternatio nal Acco un ti ng Sta ndards Board

5、 (IASB)国际会计准则理事会Liquidity 流动性，变现能力Liquidity ratios流动性比率Lon g-term in vestme nts长期投资Lon g-term liabilities (Lon g-term debt)长期负债Materiality 重要性Mon etary un it assumpti on货币单位假设Operat ing cycle 营业周期Profitability ratios获利能力比率Property, pla nt, and equipme nt地产、厂场与设备Public Compa ny Acco un ti ng Oversigh

6、t Board (PCAOB)上市公司会计监管委员会Ratio 比率Ratio an alysis比率分析Releva nee 相关性Reliability 可靠性Securities and Excha nge Commissi on (SEC) 证券交易委员会Solve ncy偿债能力Solve ncy ratios偿债能力比率Statement of stockholders equity 股东权益表Time period assumptio n会计分期假设Worki ng capital营运资本第三章p133Accou nt 账户Acco un ti ng in formati on

7、system会计信息系统Acco un ti ng transactions会计业务Charts of accou nts 账户一览表Credit 贷方Debit 借方Double-e ntry system复式记账法General journal 普通日记账Gen eral ledger 总分类账Journal日记账Journ aliz ing编制分录Ledger 分类账Posti ng 过账T account T形账户Trial bala nee 试算表，试算平衡表第四章p195Accrual-basis acco unting权责发生制会计，应计制会计Accrued expe nses

8、应计费用Accrued revenues 应计收入Adjusted trial bala nee 调整后试算表Adjust ing en tries调整分录Book value 账面价值Cash-basis accou nti ng 收付实现制会计，现金制会计Clos ing en tries结账分录Contra asset account 对销资产账户Depreciatio n折旧Earnings man ageme nt 盈余管理Fiscal year 会计年度In come Summary 收益汇总Matchi ng Prin ciple配比原则Permanent accounts 永久

9、性账户Post-closi ng trial bala nee结账后试算表Prepaid expenses (Prepayments)预付费用(预付款项)Quality of earnings收益质量Revenue recog niti on prin ciple收入确认原贝 URevers ing entry 转回分录Temporary acco unts 临时性账户Time period assumptio n会计分期假设Unearned revenues 未获收入Useful life 使用年限Worksheet 工作底稿第五章p249Contra revenue acco unt 对销

10、收入账户Cost of goods sold销售成本Gross profit 毛利Gross profit rate 毛利率Net sales销售净额Periodic inventory system 定期盘存制Perpetual inventory system永续盘存制Profit margin ratio净利润率Purchase allowa nee 购货折让Purchase disco unt 购货折扣Purchase in voice 购货发票Purchase return 购货退回Quality of earnings ratio 收益质量比率Sales discou nt 销售折

11、扣Sales in voice 销售发票Sales returns and allowa nces 销售退回和折让Sales revenue 销售收入第六章p301Average-cost method平均成本法Con sig ned goods 寄销品Current replaceme nt cost 现行重置成本Days in inventory 存货周转天数Fini shed goods inventory 产成品存货First-i n, first-out (FIFO) method先进先出法FOB desti nati on到达地交货FOB shippi ng poi nt起运地交货

12、Inventory turnover ratio 存货周转率Just-i n-time (JIT) inven tory适时存货制Last-i n, first-out (LIFO) method后进先出法LIFO reserve 后进先出法储备Lower-of-cost-or-market (LCM)成本与市价孰低Raw materials 原材料Specific ide ntificatio n method个别认定法，具体辨认法Weighted average unit cost加权平均单位成本Work in process 在产品 第七章pBank recon ciliati on银行

13、存款余额调节表Bank stateme nt 银行对账单Bon di ng 忠诚保险契约Cash 现金Cash budget现金预算Cash equivale nts 现金等价物Deposits in tran sit在途存款Electro nic funds tran sfer, EFT电子资金转账Fraud 舞弊Fraud trian gle 舞弊三角Internal auditors 内部审计员In ternal co ntrol内部控制NSF check 存款不足支票Outsta ndi ng checks 未兑现支票Petty cash fund 零用现金Restricted cas

14、h 限制性现金Sarbanes-Oxley Act of 2002, SOX 2002 年萨班斯奥克斯利法案Treasurer 出纳Voucher付款凭单Voucher system 付款凭单制度第八章p410Accounts receivable 应收账款Agi ng the acco unts receivable 应收账款账龄分析Allowa nee method备抵法Average collect ion period 平均收账期Bad debts expense 坏账费用Cash (n et) realizable value 可变现价值(净值)Concen tration of c

15、redit risk信用风险集中Direct write-off method直接注销法Disho nored note拒付票据Factor代理融通公司Maker 出票人Notes receivable 应收票据Payee收款人Percen tage of receivable basis 应收账款百分比Promissory note 本票，期票Receivables 应收款项Receivables turnover ratio 应收账款周转率Trade receivables 商业应收款第九章p463Accelerated-depreciation method加速折旧法Additi ons

16、 and improveme nts扩建和改良Amortizati on摊销Asset turno ver ratio资产周转率Capital expe nditures 资本支出Capital lease 资本租赁Cash equivale nt price 现金等价物价格Copyright 版权Decli nin g-bala nee method余额递减法Depreciable cost 应折旧成本Depreciatio n 折旧Fran chise 专营权Goodwill 商誉Impairme nt减值Intan gible assets 无形资产Lessee 承租人Lessor 出租

17、人Lice nses 特许权Operat ing lease 经营租赁Ordi nary repairs 日常修理Pate nt 专利权Plant assets厂场资产，固定资产Research and development costs 研究与开发成本Retur n on assets ratio 资产报酬率Revenue expe nditures 收益支出Straight-li ne method直线法Trademark (trade n ame) 商标权Uni ts-of-activity method产量法第十章p521Bond certificate债券证书Bonds 债券Call

18、able bonds 可赎回债券Capital lease 资本租赁Con ti ngen cies 或有事项Con tractual (stated) in terest rate 约定(设定)利率Con vertible bonds 可转换债券Curre nt liability流动负债Disco unt (on a bond) 债券折价Effective-i nterest method of amortizati on实际禾 U息摊销法Effective-i nterest rate实际利率Face value 面值Lon g-term liabilities长期负债Market in

19、 terest rate市场利率Maturity date 到期日Mortgage note payable 应付抵押票据Notes payable 应付票据Off-bala nce-sheet financing 表外融资Operat ing lease 经营租赁Premium (on a bond)债券溢价Prese nt value 现值Secured bon ds有担保债券Straight-line method of amortization直线摊销法Time value of money 货币时间价值Times in terest earned ratio 禾禾息保障倍数Un se

20、cured bonds 无担保债券，信用债券第一章 p579Authorized stock 核定股份Cash divide nd 现金股利Charter 公司章程Corporati on公司Cumulative divide nd 累积股利Declarati on date 股利宣告日Deficit 亏绌Divide nd 股利Divide nds in arrears积欠股禾 ULegal capital法定资本No-par value stock无面值股票Outsta ndi ng stock 发行在外股票Paid-in capital实收资本Par value stock 有面值股票P

21、ayment date股利支付日Payout ratio 股利分派率Preferred stock 优先股Privately held corporati on 私人持股公司Publicly held corporatio n公众持股公司Record date 股利登记日Reta ined earnings 留存收益Reta ined earnings restrict ions受限制留存收益Return on common stockholders equity ratio普通股股东权益报酬率Stated value 设定价值Stock divide nd股票股利Stock split股票分

22、割Treasury stock库存股票第十二章 p633Cash debt coverage ratio负债保障倍数Current cash debt coverage ratio 流动负债保障倍数Direct method 直接法Financing activities 筹资活动Free cash flow 自由现金流量In direct method 间接法In vest ing activities投资活动Operat ing activities经营活动Product life cycle产品寿命周期Stateme nt of cash flow 现金流量表第十三章pAsset turno ver ratio资产周转率Available-for-sale securities 可出售证券Average collect ion period平均收账期Cash debt coverage ratio负债保障倍数Change in acco unting prin ciple会计原则变更Comprehe nsive in come 综合收益，全面收益