财务中英文对照

1、会计 acco unting决策人 Decision Maker投资人In vestor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 Pr

2、oprietorship 合伙人企业Partnership 公司 Corporatio n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 Financial Statements财务分析 Financial Analysis会计主体假设 Separate-e ntity Assumpti on 货币计量假设 Un it-of-measure Assumpti on 持续

3、经营假设 Continu ity(Go in g-c oncern) Assumpti on 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 ciple收入实现原则 Revenue Prin ciple配比原则 Matchi ng Prin ciple全面披露原则 Full-disclosure (Reporti ng) Prin ciple 客观性原则 Objective Principle一致性

4、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(2)会计循环会计循环 Accounting Pr

5、ocedure/Cycle会计信息系统 Acco un ti ng in formati on System 帐户Ledger会计科目Accou nt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 Cash receipt journal现金付款日记帐 Cash disburseme nts journal销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General J

6、ournal工作底稿Worksheet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 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 recon ciliati on stateme nt 在途存款 Outstanding deposit 在途支票 Outstanding chec

7、k 应付凭单 Vouchers payable 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 desti nation poi nt 商业折扣 Trade discount 现金折扣Cash discount销售退回及折让 Sales return and allowa nee 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 appro

8、ach 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 Prin cipal 禾利息率In terest rate 到期日 Maturity date 本票 Promissory note 贴现 Discou nt 背书 En dorse拒付费 Protest fee com存货存货 Inven tory商品

9、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 shipp ing poi nt目的地抵岸价格 F.O.B desti nati on寄销 Con sig nment寄销人Con sig nor承销人Con sig nee定期盘存 Periodic inventory永续盘存 Perpetual inventory购货 Purchase购货折让和折扣 Purchase allowa nee

10、 and disco unts 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

11、 limit下限 Lower limit毛禾U法 Gross margin method零售价格法Retail method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 bonds成本法 Cost 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 date付息日 Payment date债

12、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, stated rate市场利率 Market interest ratio, Effective rate普通股 Com mon Stock优先股 Preferred Stock现金股利 Cash divide nds股票股利 Stock divide nds清算股利J Liquidati ng divide nds到期日 Maturity date到期值 Maturity value直线摊销法 S

13、traight-Line method of amortization实际禾利息摊销法 Effective-i nterest method of amortizati on固定资产固定资产 Plant assets or Fixed assets原值 Origi nal 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 Depreciati on cost净值 N

14、et value在建工程 Con struct ion-i n-process磨损 Wear and tear过时 Obsolesce nee直线法 Straight-line method (SL)工作量法 Units-of-production method (UOP)力口速折旧法 Accelerated depreciation method双倍余额递减法 Double-decli ning bala nee 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

15、赁Capital lease廉价购买权 Bargain purchase option (BPO)资产负债表外筹资 Off-bala nce-sheet financing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Pate nts商标权 Trademarks, Trade names著作权 Copyrights特许权或专营权 Fran chises商誉 Goodwill开办费 Organization cost租赁权Leasehold摊销 Amortization(8) 流动负债负债 Liability流动

16、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Current maturities of Iong-term liabilities应付股利 Divide nds 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 In come tax payable应付奖金 Bonuses

17、payable产品质量担保负债 Estimated liabilities un der product warra nties 赠品和兑换券 Premiums, coup ons and tradi ng stamps 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 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 ng m

18、ethod 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 Bonds 信用公司债券 Debe nture Bonds 一次还本公司债券 Term Bon ds 分期还本公司债券 Serial Bonds 可转换公司债券 Con vertible Bonds 可赎回公司债券Callable Bonds 可要求公司债券

19、 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 Bonds 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 Premium 折价 Disco unt 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 Repay

20、ment 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

21、行在外股本 Outstanding 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 preferred stock完全参加优先股 Fully participat ing preferred stock 咅 B分参加优先股 Partially participat ing preferred stock 非部分参加优先股Non partially participat ing preferred sto

22、ck现金发行 Issuanee for cash非现金发行 Issua nee for non cash con sideratio n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 method捐赠资本 Donated capital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 declaration股权登记日Date of record除息日 Ex-divide nd date股

23、利支付日 Date of payme nt现金股利Cash divide nd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 Sheet收益表 In come Stateme nt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（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SCF

24、P.Worki ng Capital Basis（资金来源与运用表）营运资金 Working Capital全部资源概念 All-resources con cept直接交换业务 Direct excha nges正常营业活动 Normal operati ng activities财务活动 Financing activities投资活动 Investing activities（13）财务报表分析财务报表分析 An alysis of finan cial stateme nts比较财务报表 Comparative finan cial stateme nts趋势百分比 Trend per

25、centage比率Ratios普通股每股收益 Earnings per share of com mon stock股利收益率 Divide nd yield ratio价益比 Price-earnings ratio普通股每股帐面价值Book value per share of com mon stock资本报酬率 Return on investment总资产报酬率 Retur n on total asset债券收益率 Yield rate on bonds已获禾利息倍数 Number of times in terest earned债券比率Debt ratio优先股收益率 Yiel

26、d 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 Accou nts receivable turnover流动比率Current ratio速动比率Quick ratio酸性试验比率 Acid test ratio(14) 合并财务报表合并财务报表 Con solidated finan cial stateme nts吸收合并Merger创立合并 Consolidation控股公司 Pare nt compa ny附属公司 Subsidiary company少数股

27、权 Minority interest权益联营合并 Pooli ng of in terest购买合并 Comb in ati on by purchase权益法 Equity method成本法 Cost method(15) 物价变动中的会计计量物价变动之会计 Price-level cha nges acco unting一般物价水平会计General price-level accou nti ng货币购买力会计 Purchas in g-power acco un ti ng统一币值会计 Con sta nt dollar acco unting历史成本 Historical cos

28、t现行价值会计 Current value acco unting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 natio nal product implicit price deflator (or GNPdeflator)消费物价指数 Co nsumer price in dex (or CPI)批发物价指数 Wholesale price in dex货币性资产Monetary assets货币性负债 Monetary liabilities货币购买力损益 Purchas in g

29、-power gains or losses资产持有损益 Holdi ng gains or losses未实现的资产持有损益Un realized hold ing gains or losses1资产 assets 1112流动资产 current assets 111现金及约当现金 cash and cash equivale nts 1111库存现金 cash on hand 1112零用金 / 周转金 petty cash/revolvi ng fun ds 1113银行存款 cash in banks1116在途现金 cash in tran sit 1117约当现金 cash e

30、quivale nts1118其它现金及 约当现金 other cash and cash equivalents 112短期投资 short-term stock 1122 and bills 1123 bonds 1124 certificates 1125 bonds 1128investment 1121 短期投资 - 股票 short-term investments - 短期投资 - 短期票券 short-term investments - short-term notes 短期投资 - 政府债券 short-term investments - government 短期投资

31、- 受益凭证 short-term investments - beneficiary 短期投资 - 公司债 short-term investments - corporate 短期投资 - 其它 short-term investments - other 1129备抵短期投资跌价损失allowance for reduction of short-term investment to market应收票据 notes receivable113 应收票据 notes receivable 1131应收票据 - 关系1132 应收票据贴现 discounted notes receivab

32、le 1137accounts- notes receivable 114应收帐款 accounts receivable 1141应收帐款 accounts receivable 1142应收分期帐款 installment accounts人 notes receivable - related parties 1138 其它应收票据 other notes receivable 1139 备抵呆帐 应收票据 allowance for uncollec- tiblereceivable 11471149receivable 118其它应收款 other receivables 1181应

33、收出售远汇款应收帐款 - 关系人 accounts receivable - related parties备抵呆帐 应收帐款 allowance for uncollec- tible accounts - accountsforward exchange contract receivable1182 currencies 11841212tax1223委外加工物料work in process - outsourced 1226 supplies 1228 在途原物料 备抵存货跌价损失 allowance for reduction of inventory to market 付费用

34、prepaid expenses 1251 预付薪资 prepaid payroll 1252 prepaid rents 1253 预付保险费 prepaid insurance 1254 office supplies 1255 预付所得税 prepaid income tax 1258 用 other prepaid expenses 126 预付款项 prepayments 1261 prepayment for purchases 1268 其它预付款项 other prepayments 其它流动资产 other current assets 1281 进项税额 VAT paid

35、( or input tax) 1282 paid (or overpaid VAT) 1283 款 payment on 存出保证金 deposit-restricted 递延兑换损失预 预付租金 用品盘存 其它预付费 预付货款 128129留抵税额暂付款 temporary payments 1284behalf of others 1285refundable deposits1291deferred foreign exchange losses1293owners(stockholders) current account 1294 others 1298 其它流动 资产- 其它 基

36、金及长期投资 funds and long-term investments 偿债基金 redemption fund (or sinking fund) 1312 improvement and expansion 1313 退休基金 pension fund 1318 long-term investments 1321 1322other131应收远汇款 - 外币 forward exchange contract receivable - foreign 1183 买卖远汇折价 discount on forward ex-change contract 应收收益 earned revenue receivable 1185 应收退税款 income refund receivable 1187 其它应收款 - 关系人 other receivables - related parties 1188 其它应收款 - 其它 other receivables - ot