财务术语中英文对照大全教程文件

1、财务术语中英文对照大全精品文档财务术语中英文对照大全，财务人必备!目录一、会计与会计理论二、会计循环三、现金与应收账款四、存货五、长期投资六、固定资产七、无形资产八、流动负债九、长期负债十、业主权益十一、财务报表十二、财务状况变动表十三、财务报表分析十四、合并财务报表十五、物价变动中的会计计量一、会计与会计理论会计 acco unting决策人 Decisio n Maker投资人Inv estor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

2、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 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

3、会计实务过程 Accounting Procedures财务报表 Finan cial Stateme nts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 Reve nue费用 Expe nse收益 In come亏损Loss历史成本原则Cos

4、t Principle收入实现原则Revenue Principle配比原则 Matchi ng Prin ciple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稳健性原贝U 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 Cu

5、rrent assets流动负债 Current Liabilities长期负债 Lon g-term Liabilities投入资本 Contributed Capital留存收益 Reta ined Earning二、会计循环会计循环 Accounting Procedure/Cycle会计信息系统 Accounting information System 账户Ledger会计科目Accou nt会计分录Journal entry原始凭证 Source Document日记账Journal总分类账 Ge neral Ledger明细分类账 Subsidiary Ledger试算平衡Tri

6、al Bala nee现金收款日记账 Cash receipt journal现金付款日记账 Cash disbursements journal销售日记账Sales Journal购货日记账Purchase Journal普通日记账 General Journal工作底稿Worksheet调整分录 Adjusting entries结账 Clos ing en tries三、现金与应收账款现金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 Ch

7、eck(cheque)银行对账单Bank statement银行存款调节表 Bank rec on ciliatio n stateme nt在途存款 Outstanding deposit在途支票 Outstanding check应付凭单 Vouchers payable应收账款 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

8、allowanee 坏账费用 Bad debt expense 备抵法 Allowa nee method 备抵坏账 Bad debt allowa nee损益表法 In come stateme nt approach 资产负债表法 Bala nee sheet approach 账龄分析法 Aging analysis method 直接冲销法 Direct write-off method 带息票据 In terest beari ng n ote 不带息票据 Non-interest bearing note 出票人Maker 受款人Payee 本金 Prin cipal 利息率 In

9、 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四、存货 存货 Inven tory 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 Con sig nment寄销人

10、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 allowanee 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

11、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毛禾 U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

12、并法 Con solidati on method股利宣布日Declaration date股权登记日Date of record除息日 Ex-divide nd date付息日 Payment date债券面值 Face value, Par value债券折价 Disco unt 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 Cas

13、h divide nds股票股利 Stock divide nds清算股禾 Liquidat ing divide nds到期日 Maturity date到期值 Maturity value直线摊销法 Straight-Line method of amortization实际禾 息摊销法 Effective-interest method of amortization六、固定资产固定资产 Pla nt assets or Fixed assets原值 Origi nal value预计使用年限Expected useful life预计残值 Estimated residual valu

14、e折旧费用 Depreciation expense累计折旧 Accumulated depreciation账面价值 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 Obsolesce nee直线法 Straight-li ne 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-declining b

15、alanee 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 In ta ngible assets专利权Pate nts商标权 Trademarks, Trade n ames著作权 Copyrights特许权或专营

16、权 Franchises商誉 Goodwill开办费 Orga ni zati on cost租赁权Leasehold摊销 Amortizati on八、流动负债负债 Liability流动负债 Current liability应付账款 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应付股禾 Divide nds payable预收收益 Prepayme nts by customers存入保证金 Refundable depo

17、sits应付费用 Accrual expense增值税 value added tax营业税 Busin ess tax应付所得税 In come tax payable应付奖金 Bonu ses payable产品质量担保负债 Estimated liabilities under product warranties赠品和兑换券 Premiums, coupons and trading stamps或有事项Contingency或有负债Contingent或有损失 Loss contingencies或有禾 得 Gain contingencies永久性差异 Permanent diff

18、erenee时间性差异 Timing differenee应付税款法 Taxes payable method纳税影响会计法 Tax effect aeeounting method递延所得税负债法 Deferred in come tax liability method九、长期负债长期负债 Lon g-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 Bon ds分期还本公司债

19、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 Coup on Bonds普通公司债券Ordinary 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-li ne method实际利率法 Effective inte

20、rest method 到期直接偿付 Repayment at maturity 提前偿付 Repayme nt at adva nee 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 Cap ital stock资本公积 Capital surplus留存收益 Reta ined earnings核定股本 Aut

21、horized 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 Non cumulative preferred stock完全参加优先股 Fully participating preferred stock咅E分参加优先股 Partially participating preferred stock非部分参加优先股

22、Non partially participati ng preferred stock 现金发行 Issua nee for cash非现金发行 Issua nee for non cash con siderati on股票的合并发行 Lump-sum sales of stock发行成本Issua nee cost成本法 Cost method面值法 Par value method捐赠资本 Donated capital盈余分配己 Distribution of earnings股禾 U Divide nd股利政策 Divide nd policy宣布日 Date of declara

23、tion股权登记日Date of record除息日 Ex-divide nd date股利支付日Date of payment现金股利Cash divide nd股票股利 Stock divide nd拨款 appropriati on十一、财务报表财务报表 Finan cial Stateme nt资产负债表Bala nee Sheet收益表 In come Stateme nt账户式 Acco unt Form报告式 Report Form编制（报表）Prepare工作底稿Worksheet多步式 Multi-step单步式 Sin gle-step十二、财务状况变动表财务状况变动表中的

24、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 In vest ing 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 Comparati

25、ve financial statements趋势百分比Trend percentage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普通股每股账面价值 Book value 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已获禾 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 Turno ver存货周转率 Inventory turnover应收账款周转率 Accounts receivable turnover流动比率Current ratio速动比率Quick