会计专业专业术语中英文对照

1、WOR格式-专业学习资料分享会计专业专业术语中英文对照一、会计与会计理论会计 accounting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 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

2、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 Corporation会计目标 Accounting Objectives会计假设 Accounting Assumptions会计要素 Accounting Elements会计原贝0 Accounting Principles会计实务过程 Accounting 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

3、-of-measure Assumpti on持续经营假设 Con ti nuity(Go in g-c on cer n) Assumpti on会计分期假设 Time-period Assumption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 Reve nue Pri nciple 配比原则 Matchi ng Prin ciple 全面披露原则 Full-disclosure (Reporting) Principle

4、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 R

5、etained Earning二、会计循环会计循环 Accounting Procedure/Cycle 会计信息系统 Accounting information System 帐户Ledger 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 Cash receipt journal 现金付款日记帐 Cash disburseme nts jour nal 销售日记帐Sa

6、les Journal 购货日记帐Purchase Journal 普通日记帐General Journal工作底稿Worksheet调整分录 Adjusting entries 结帐 Closing entries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 Check(cheque) 银行对帐单Bank statement 银行存款调节表 Bank recon ciliati on stateme nt 在

7、途存款 Outstanding deposit 在途支票 Outstanding check 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 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 retur n and allowa nee 坏帐费用 Bad debt expense 备抵法 Allowanee method 备抵坏帐 B

8、ad 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 岀票人Maker 受款人Payee 本金 Principal 利息率 Interest rate 到期日 Maturity date本票 Promissory note贴现 Discount背书 End

9、orse拒付费 Protest fee com四、存货存货 Inventory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 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 invent

10、ory购货 Purchase购货折让和折扣 Purchase allowa nee and discou nts 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先进先岀法 First-in, first-out or FIFO后进先岀法 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 Replaceme

11、nt cost可变现净值 Net realizable value上限 Upper limit下限 Lower limit毛利法 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 re

12、cord 除息日 Ex-divide nd date 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, 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 Liquidati ng

13、 divide nds 到期日 Maturity date 到期值 Maturity value 直线摊销法 Straight-Line method of amortization 实际利息摊销法 Effective-i nterest method of amortizati on六、固定资产固定资产 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

14、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 Obsolescenee 直线法 Straight-line method (SL) 工作量法 Units-of-production method (UOP) 力廿速折旧法 Accelerated depreciation method双倍余额递减法 Double-decli ning bala nee method (DDB)年数总和法 Sum-of-t

15、he-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-bala nce-sheet finan ci ng最低租赁付款额 Mi ni mum lease payme nts七、无形资产无形资产 Intangible assets专利权Patents商标权 Trademarks, Trade names著作权 Copyrights特许权或专营权 Fra nchises商誉 Goodwill开办费 Org

16、anization cost租赁权Leasehold摊肖 Amortization八、流动负债负债 Liability流动负债 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Curre nt maturities of lo ng-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

17、added tax营业税 Bus in ess tax应付所得税 In come tax payable应付奖金 Bon uses payable产品质量担保负债 Estimated liabilities un der product warra nties 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或有利得 Gain contingencies永久性差异 Permanent differenee时间性差异 Timing differenee

18、应付税款法 Taxes payable method纟内税影响会计法 Tax effect accou nting method递延所得税负债法 Deferred in come tax liability method九、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 Guaranteed 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 Co

19、n vertible 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 Coupon 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 Discount面值 Par value直线法 Straight-line method实际利率法 Effective interest method到期直接偿付 Repaym

20、e 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 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 Is

21、sued capital stock发行在外股本 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 E分参加优先股 Partially participat ing preferred stock 非部分参加优先股Non partially participa

22、ti ng preferred stock现金发行 Issuanee 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 Issuanee cost成本法 Cost method面值法 Par value method捐赠资本 Donated capital盈余分配 Distribution of earnings股利 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 E

23、x-divide nd date股利支付日 Date of payme nt现金股利Cash divide nd股票股利 Stock divide nd拨款 appropriation十、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十二、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

24、表中的营运资金基础SCFP.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 concept直接交换业务 Direct excha nges正常营业活动 Normal operat ing activities财务活动 Financing activities投资活动 Investing 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 Comparative financial statements趋势百分比 Tren

25、d 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已获利息倍数 Number of times in terest ear ned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 Turnover存货周转率 Inventory tur no ver应收帐款周转率 Accou nts receivable tur nover流动比率Current ratio速动比率Quick