会计科目中英文对照cpa版

1、第一课 财务会计导读Glossaryaccrual basis 权责发生制 Asset 资产 balance sheet 资产负债表 capital adequacy ratio 资本充足率 cash basis 收付实现制 cash flow statement 现金流量表 double entry method 复式记账法Expenses 费用Fair value 公允价值 financial reports 财务报告 going concern 持续经营 guarantee 担保Historical cost 历史成本 Impairment 减值 impairment provision

2、 减值准备 income statement 利润表 Liabilities 负债 Maturity 到期Net realizable value 可变现净值 Owners' Equity所有者权益post-amortization costs 摊余成本 Present value 现值Profit 利润 Replacement cost 重置成本 stewardship 受托责任 transferor 转出方 transferee 转入方 1. 资产类科目 Assets现金： Cash and cash equivalents 银行存款： Bank deposit 应收账款： Acc

3、ount receivable 应收票据： Notes receivable 应收股利： Dividend receivable 应收利息： Interest receivable 其他应收款： Other receivables 原材料： Raw materials在途物资： Materials in transport 库存商品： inventory存货跌价准备： provision for the decline in value of inventories 坏账准备： Allowance for doubtful acounts 待摊费用： Prepaid expense 交易性金融

4、资产： Trading financial assets持有至到期投资： held-to-maturity investment 可供出售金融资产： Available-for-sale financial assets 短期投资： Short-term investment长期股权投资： Long-term equity investment固定资产： Fixed assets累计折旧： Accumulated depreciation在建工程： Construction-in-process固定资产减值准备： provision for the decline in value of fi

5、xed assets 无形资产： Intangible assets 累计摊销： Accumulated amortization商誉： Goodwill递延所得税资产： deferred tax assets（ DTA）2. 负债类 Liability 短期借款： Short-term loans/ borrowing 长期借款： Long-term loans/ borrowing 预收账款： advance from customers/ Deposit received 应付票据： Notes payable 应付账款： Account payable 应付工资薪酬： wages pa

6、yable 应付股利： Dividends payable 应付利息： Interest payable 应交税费： Tax payable 其他应付款： Other payables 递延所得税负债： Deferred tax liabilities3.所有者权益类 OWNERS' EQUITY 实收资本： Paid-in capital 资本公积： Additional paid-in capital 盈余公积： Surplus reserves未分配利润： Retained earnings4. 成本类科目 Cost 生产成本： Manufacturing Cost 制造费用：

7、Manufacturing overhead 劳务成本： labor costs 研发支出： R & D expenditure5. 损益类 Profit and loss主营业务收入： Main operating revenue其他业务收入：Other operating revenue营业外收入： Non-operating income 投资收益： Investment income产品销售收入：sales revenue主营业务成本：Main operating costs ； cost of goods sold / cost of sales其他业务支出：Other op

8、erating costs营业外支出： Non-operating expenditure销售费用： Selling expense ( advertisement )管理费用： General and administration expense( G&A expense)财务费用： Finance expense公允价值变动损益： Gain/loss of the change of fair value 所得税： Income tax第二课 流动资产GlossaryAllowance Method 备抵法Bad debts 坏账Cash 现金Cash Discounts 现金折扣

9、Cash Equivalents 现金等价物 consigned goods 代销存货 Current Asset 流动资产 Direct Write-Off 直接转销法 finished products 完工产品FIFO, First-in-first-out 先进先出法 general and administrative expenses 管理费用 goods in transit 在途存货Gross Method 总价法Inventory 存货LIFO: Last-in-first-out 后进先出法Maturity 到期Merchandise 商品Net Method 净价法NRV

10、(Net Realizable Value) 可变现净值Notes Receivable 应收票据Periodic system 定期盘存Perpetual system 永续盘存 physical count 盘点 purchase costs 采购成本存货跌价准备Specific Identification 个别认定法the provision for the loss on decline in value of inventoriesTrade Discounts 商业折扣Receivables 应收款 work in progress 在产品第 3 课 非流动资产GlossaryA

11、ccumulated amortization 累计摊销Amortization 摊销 capitalize 资本化 Construction-in-process 在建工程Costs Subsequent to Acquisition后续支出Discard 报废Depreciation 折旧Disposal 处置 double declining balance method双倍余额递减法expense 费用化 fiscal year 会计年度 fixed assets 固定资产Goodwill 商誉 Impairment 减值Intangible Asset 无形资产Noncurrent

12、Asset 非流动资产 recoverable amount 可收回金额 research and development(R&D) 研发 salvage value 残值 sum of the years digits 年数总和法 the straight-line method 直线法 unit of production method工作量法useful life 使用寿命第四课 负债GlossaryContingency 或有事项 Contingent 或有的 contingent asset 或有资产 contingent Liability或有负债Coupon 息票Curr

13、ent liability流动负债Discount 折价effective yield 有效利率 face value 面值 interest 利息 Liability 负债 loss contract 亏损合同 Market rate 市场利率nominal rate 名义利率 Off-Balance-Sheet Financing 表外融资 Operating Leases 经营租赁 Capital leases 融资租赁 par 面值pending litigation 未决诉讼 Premium 溢价principal 本金 virtually certain 基本确定第五课 投资Glo

14、ssaryavailable for sale 可供出售Consolidate 合并Control 控制Debt securities 债务证券Derivative 衍生品Equity securities 权益性证券Financial Asset 金融资产Held-to-maturity 持有至到期Investee 被投资人Issuer 发行方Repurchase 回购post-amortization cost 摊余成本Security 有价证券Significant influence 重大影响Trading financial assets 交易性金融资产Financial asset

15、s at fair value through profit or loss以公允价值计量且其变动计入当期损益的金融资产 , including:Trading financial assets 交易性金融资产 andthe financial assets which are measured at their fair values and of which the variation is included in the current profits and losses指定为以公允价值计量且其变动计入当期损益的金融资产；the investments which will be he

16、ld to their maturity;持有至到期投资Financial assets available for sale.可供出售金融资产第六课 所有者权益 ( 股东权益 )GlossaryAdditional paid-in capital 资本公积cash-settled share-based payment以现金结算的股份支付equity-settled share-based payment以权益结算的股份支付grant date 授予日Owners' equity 所有者权益Net asset 净资产Paid-in capital ( paid-up )实收资本 pe

17、rcentage-of-completion method完工百分比real interest method 实际利率法Retained earnings 留存收益 royalty revenue 使用费收入 sales discounts and allowance销售折扣与折让sales return 销售退回Surplus reserves 盈余公积 vesting date 行权日第七课 其他会计准则GlossaryAccounting changes 会计变更changes in policy , changes in estimates , and corrections of errors会计政策、会计估计变更及会计差错更正deductible temporary differences可抵扣