财务术语中英对照

1、最新可编辑word 文档会计与会计理论会计accounting决策人DecisionMaker投资人Investor股东Shareholder债权人Creditor财务会计FinancialAccounting管理会计ManagementAccounting成本会计CostAccounting私业会计PrivateAccounting公众会计PublicAccounting注册会计师CPACertifiedPublicAccountant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Proprieto

2、rship合伙人企业Partnership公司Corporation会计目标AccountingObjectives会计假设AccountingAssumptions会计要素AccountingElements会计原则AccountingPrinciples会计实务过程AccountingProcedures财务报表FinancialStatements财务分析FinancialAnalysis会计主体假设Separate-entityAssumption货币计量假设Unit-of-measureAssumption持续经营假设Continuity(Going-concern)Assumpti

3、on会计分期假设Time-periodAssumption资产Asset负债Liability业主权益Owner'sEquity收入Revenue费用Expense收益Income亏损Loss历史成本原则CostPrinciple收入实现原则RevenuePrinciple配比原则MatchingPrinciple全面披露原则Full-disclosure(Reporting)Principle客观性原则ObjectivePrinciple一致性原则ConsistentPrinciple可比性原则ComparabilityPrinciple重大性原则MaterialityPrincip

4、le稳健性原则ConservatismPrinciple权责发生制AccrualBasis现金收付制CashBasis财务报告FinancialReport流动资产Currentassets流动负债CurrentLiabilities长期负债Long-termLiabilities投入资本ContributedCapital留存收益RetainedEarning二、会计循环会计循环AccountingProcedure/Cycle会计信息系统AccountinginformationSystem帐户Ledger会计科目Account会计分录Journalentry原始凭证SourceDocum

5、ent日记帐Journal总分类帐GeneralLedger明细分类帐SubsidiaryLedger试算平衡TrialBalance现金收款日记帐Cashreceiptjournal现金付款日记帐Cashdisbursementsjournal销售日记帐SalesJournal购货日记帐PurchaseJournal普通日记帐GeneralJournal工作底稿Worksheet调整分录Adjustingentries结帐Closingentries三、现金与应收帐款现金Cash银行存款Cashinbank库存现金Cashinhand流动资产Currentassets偿债基金Sinkingf

6、und定额备用金Imprestpettycash支票Check(cheque)银行对帐单Bankstatement银行存款调节表Bankreconciliationstatement在途存款Outstandingdeposit在途支票Outstandingcheck应付凭单Voucherspayable应收帐款Accountreceivable应收票据Notereceivable起运点交货价F.O.Bshippingpoint目的地交货价F.O.Bdestinationpoint商业折扣Tradediscount现金折扣Cashdiscount销售退回及折让Salesreturnandallo

7、wance坏帐费用Baddebtexpense备抵法Allowancemethod备抵坏帐Baddebtallowance损益表法Incomestatementapproach资产负债表法Balancesheetapproach帐龄分析法Aginganalysismethod直接冲销法Directwrite-offmethod带息票据Interestbearingnote不带息票据Non-interestbearingnote出票人Maker受款人Payee本金Principal利息率Interestrate到期日Maturitydate本票Promissorynote贴现Discount背书

8、Endorse拒付费Protestfeecom四、存货存货Inventory商品存货Merchandiseinventory产成品存货Finishedgoodsinventory在产品存货Workinprocessinventory原材料存货Rawmaterialsinventory起运地离岸价格F.O.Bshippingpoint目的地抵岸价格F.O.Bdestination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodicinventory永续盘存Perpetualinventory购货Purchase购货折让和折扣Purchaseallow

9、anceanddiscounts存货盈余或短缺Inventoryoveragesandshortages分批认定法Specificidentification加权平均法Weightedaverage先进先出法First-in,first-outorFIFO后进先出法Lost-in,first-outorLIFO移动平均法Movingaverage成本或市价孰低法LowerofcostormarketorLCM市价Marketvalue重置成本Replacementcost可变现净值Netrealizablevalue上限Upperlimit下限Lowerlimit毛利法Grossmarginm

10、ethod零售价格法Retailmethod成本率Costratio五、长期投资长期投资Long-terminvestment长期股票投资Investmentonstocks长期债券投资Investmentonbonds成本法Costmethod权益法Equitymethod合并法Consolidationmethod股利宣布日Declarationdate股权登记日Dateofrecord除息日Ex-dividenddate付息日Paymentdate债券面值Facevalue,Parvalue债券折价Discountonbonds债券溢价Premiumonbonds票面利率Contract

11、interestrate,statedrate市场利率Marketinterestratio,Effectiverate普通股CommonStock优先股PreferredStock现金股利Cashdividends股票股利Stockdividends清算股利Liquidatingdividends到期日Maturitydate到期值Maturityvalue直线摊销法Straight-Linemethodofamortization实际利息摊销法Effective-interestmethodofamortization六、固定资产固定资产PlantassetsorFixedassets原值

12、Originalvalue预计使用年限Expectedusefullife预计残值Estimatedresidualvalue折旧费用Depreciationexpense累计折旧Accumulateddepreciation帐面价值Carryingvalue应提折旧成本Depreciationcost净值Netvalue在建工程Construction-in-process磨损Wearandtear过时Obsolescence直线法Straight-linemethod(SL)工作量法Units-of-productionmethod(UOP)加速折旧法Accelerateddeprecia

13、tionmethod双倍余额递减法Double-decliningbalancemethod(DDB)年数总和法Sum-of-the-years-digitsmethod(SYD)以旧换新Tradein经营租赁Operatinglease融资租赁Capitallease廉价购买权Bargainpurchaseoption(BPO)资产负债表外筹资Off-balance-sheetfinancing最低租赁付款额Minimumleasepayments七、无形资产无形资产Intangibleassets专利权Patents商标权Trademarks,Tradenames著作权Copyrights

14、特许权或专营权Franchises商誉Goodwill开办费Organizationcost租赁权Leasehold摊销Amortization八、流动负债负债Liability流动负债Currentliability应付帐款Accountpayable应付票据Notespayable贴现票据Discountnotes长期负债一年内到期部分Currentmaturitiesoflong-termliabilities应付股利Dividendspayable预收收益Prepaymentsbycustomers存入保证金Refundabledeposits应付费用Accrualexpense增值税

15、valueaddedtax营业税Businesstax应付所得税Incometaxpayable应付奖金Bonusespayable产品质量担保负债Estimatedliabilitiesunderproductwarranties赠品和兑换券Premiums,couponsandtradingstamps或有事项Contingency或有负债Contingent或有损失Losscontingencies或有利得Gaincontingencies永久性差异Permanentdifference时间性差异Timingdifference应付税款法Taxespayablemethod纳税影响会计法

16、Taxeffectaccountingmethod递延所得税负债法Deferredincometaxliabilitymethod九、长期负债长期负债Long-termLiabilities应付公司债券Bondspayable有担保品的公司债券SecuredBonds抵押公司债券MortgageBonds保证公司债券GuaranteedBonds信用公司债券DebentureBonds一次还本公司债券TermBonds分期还本公司债券SerialBonds可转换公司债券ConvertibleBonds可赎回公司债券CallableBonds可要求公司债券RedeemableBonds记名公司债

17、券RegisteredBonds无记名公司债券CouponBonds普通公司债券OrdinaryBonds收益公司债券IncomeBonds名义利率，票面利率Nominalrate实际利率Actualrate有效利率Effectiverate溢价Premium折价Discount面值Parvalue直线法Straight-linemethod实际利率法Effectiveinterestmethod到期直接偿付Repaymentatmaturity提前偿付Repaymentatadvance偿债基金Sinkingfund长期应付票据Long-termnotespayable抵押借款Mortgag

18、eloan十、业主权益权益Equity业主权益Owner'sequity股东权益Stockholder'sequity投入资本Contributedcapital缴入资本Paid-incapital股本Capitalstock资本公积Capitalsurplus留存收益Retainedearnings核定股本Authorizedcapitalstock实收资本Issuedcapitalstock发行在外股本Outstandingcapitalstock库藏股Treasurystock普通股Commonstock优先股Preferredstock累积优先股Cumulativepr

19、eferredstock非累积优先股Noncumulativepreferredstock完全参加优先股Fullyparticipatingpreferredstock部分参加优先股Partiallyparticipatingpreferredstock非部分参加优先股Nonpartiallyparticipatingpreferredstock现金发行Issuanceforcash非现金发行Issuancefornoncashconsideration股票的合并发行Lump-sumsalesofstock发行成本Issuancecost成本法Costmethod面值法Parvaluemeth

20、od捐赠资本Donatedcapital盈余分配Distributionofearnings股利Dividend股利政策Dividendpolicy宣布日Dateofdeclaration股权登记日Dateofrecord除息日Ex-dividenddate股利支付日Dateofpayment现金股利Cashdividend股票股利Stockdividend拨款appropriation十一、财务报表财务报表FinancialStatement资产负债表BalanceSheet收益表IncomeStatement帐户式AccountForm报告式ReportForm编制（报表）Prepare工

21、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.CashBasis（现金流量表）财务状况变动表中的营运资金基础SCFP.WorkingCapitalBasis（资金来源与运用表）营运资金WorkingCapital全部资源概念All-resourcesconcept直接交换业务Directexchanges正常营业活动Normaloperatingactivities财务活动Financingactivities投资活动Investingactivities十三、财务报表分析财务报表分析Analysisoff

22、inancialstatements比较财务报表Comparativefinancialstatements趋势百分比Trendpercentage比率Ratios普通股每股收益Earningspershareofcommonstock股利收益率Dividendyieldratio价益比Price-earningsratio普通股每股帐面价值Bookvaluepershareofcommonstock资本报酬率Returnoninvestment总资产报酬率Returnontotalasset债券收益率Yieldrateonbonds已获利息倍数Numberoftimesinterestear

23、ned债券比率Debtratio优先股收益率Yieldrateonpreferredstock营运资本WorkingCapital周转Turnover存货周转率Inventoryturnover应收帐款周转率Accountsreceivableturnover流动比率Currentratio速动比率Quickratio酸性试验比率Acidtestratio十四、合并财务报表合并财务报表Consolidatedfinancialstatements吸收合并Merger创立合并Consolidation控股公司Parentcompany附属公司Subsidiarycompany少数股权Minori

24、tyinterest权益联营合并Poolingofinterest购买合并Combinationbypurchase权益法Equitymethod成本法Costmethod十五、物价变动中的会计计量物价变动之会计Price-levelchangesaccounting一般物价水平会计Generalprice-levelaccounting货币购买力会计Purchasing-poweraccounting统一币值会计Constantdollaraccounting历史成本Historicalcost现行价值会计Currentvalueaccounting现行成本Currentcost重置成本Re

25、placementcost物价指数Price-levelindex国民生产总值物价指数Grossnationalproductimplicitpricedeflator（orGNPdeflator）消费物价指数Consumerpriceindex（orCPI）批发物价指数Wholesalepriceindex货币性资产Monetaryassets货币性负债Monetaryliabilities货币购买力损益Purchasing-powergainsorlosses资产持有损益Holdinggainsorlosses未实现的资产持有损益Unrealizedholdinggainsorlosses

26、accountantgenaral会计主任accountbalancde结平的帐户accountbill帐单accountbooks帐accountclassification帐户分类accountcurrent往来帐accountformofbalancesheet帐户式资产负债表accountformofprofitandlossstatement帐户式损益表accountpayable应付帐款accountreceivable应收帐款accountofpayments支出表accountofreceipts收入表accounttitle帐户名称，会计科目accountingyear或fi

27、nancialyear会计年度accountspayableledger应付款分类帐Accountingperiod（会计期间）arerelatedtospecifictimeperiods,typicallyoneyear（通常是一年）资产负债表：balancesheet可以不大写b禾U润表：incomestatements（orstatementsofincome）禾U润分配表：retainedearnings现金流量表：cashflows2、人员的称谓助理Assistant秘书secretary前台接待小姐Receptionist文员clerk,如会计文员为AccountingClerk

28、主任supervisor经理Manager总经理GM,GeneralManager入场费admission运费freight小费tip学费tuition价格，代价charge制造费用Manufacturingoverhead材料费Materials管理人员工资ExecutiveSalaries奖金Wages退职金Retirementallowance补贴Bonus外保劳务费Outsourcingfee福禾U费Employeebenefits/welfare会议费Coferemce加班餐费Specialduties市内交通费Businesstraveling通讯费Correspondence电话

29、费Correspondence水电取暖费WaterandSteam税费Taxesanddues租赁费Rent管理费Maintenance车辆维护费Vehiclesmaintenance油料费Vehiclesmaintenance培训费Educationandtraining接待费Entertainment图书、印刷费Booksandprinting运费Transpotation保险费Insurancepremium支付手续费Commission杂费Sundrycharges折旧费Depreciationexpense机物料消耗Articleofconsumption劳动保护费Laborprot

30、ectionfees总监Director总会计师FinanceController高级Senior如高级经理为SeniorManager营业费用Operatingexpenses代销手续费Consignmentcommissioncharge运杂费Transpotation保险费Insurancepremium展览费Exhibitionfees广告费Advertisingfees管理费用Adminisstrativeexpenses职工工资StaffSalaries修理费Repaircharge低值易耗摊销Articleofconsumption办公费Officeallowance差旅费Tra

31、vellingexpense工会经费Labourunionexpenditure研究与开发费Researchanddevelopmentexpense福禾U费Employeebenefits/welfare职工教育经费Personneleducation待业保险费Unemploymentinsurance劳动保险费Labourinsurance医疗保险费Medicalinsurance会议费Coferemce聘请中介机构费Intermediaryorgans咨询费Consultfees诉讼费Legalcost业务招待费Businessentertainment技术转让费Technologytr

32、ansferfees矿产资源补偿费Mineralresourcescompensationfeesword文档最新可编辑包装物Wrappage低值易耗品 Low-value consumption goods 材料成本差异 Materials cost variance 自制半成品 Semi-Finished goods为生产准备的工具及器具Preparative instruments andimplement for fabricate在建工程 Construction-in-process安装工程 Erection works最新可编辑word文档排污费Pollutiondischarg

33、efees房产税Housingpropertytax车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)土地使用税Tenuretax印花税Stamptax财务费用Financecharge禾U息支出Interestexchange汇兑损失Foreignexchangeloss各项手续费Chargefortrouble各项专门借款费用Special-borrowingcost帐目名词一、资产类Assets流动资产Currentassets货币资金Cashandcashequivalents现金Cash银行存款Cashinbank其他货币资金Other

34、cashandcashequivalents外埠存款OthercityCashinbank银行本票Cashier''scheque银行汇票Bankdraft信用卡Creditcard信用证保证金L/CGuaranteedeposits存出投资款Refundabledeposits短期投资Short-terminvestments股票Short-terminvestments-stock债券Short-terminvestments-corporatebonds基金Short-terminvestments-corporatefunds其他Short-terminvestment

35、s-other短期投资跌价准备Short-terminvestmentsfallingpricereserves应收款Accountreceivable应收票据Notereceivable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance应收股利Dividendreceivable应收利息Interestreceivable应收账款Accountreceivable其他应收款Othernotesreceivable坏账准备Baddebtreserves预付账款Advancemoney应收补贴款Coverdeficitbystatesubsidiesofrecei

36、vable库存资产Inventories物资采购Suppliespurchasing原材料Rawmaterials库存商品Finishedgoods商品进销差价Differencesbetweenpurchasingandsellingprice委托加工物资Workinprocess-outsourced委托代销商品Trusttoandsellthegoodsonacommissionbasis受托代销商品Commissionedandsellthegoodsonacommissionbasis存货跌价准备Inventoryfallingpricereserves分期收款发出商品Collect

37、moneyandsendoutthegoodsbystages待摊费用Deferredandprepaidexpenses长期投资Long-terminvestment长期股权投资Long-terminvestmentonstocks股票投资Investmentonstocks其他股权投资Otherinvestmentonstocks长期债权投资Long-terminvestmentonbonds债券投资Investmentonbonds其他债权投资Otherinvestmentonbonds长期投资减值准备Long-terminvestmentsdepreciationreserves股权投

38、资减值准备Stockrightsinvestmentdepreciationreserves债权投资减值准备Bcreditor''srightsinvestmentdepreciationreserves委托贷款Entrustloans本金Principal利息Interest减值准备Depreciationreserves固定资产Fixedassets房屋Building建筑物Structure机器设备Machineryequipment运输设备Transportationfacilities工具器具Instrumentsandimplement累计折旧Accumulated

39、depreciation固定资产减值准备Fixedassetsdepreciationreserves房屋、建筑物减值准备Building/structuredepreciationreserves机器设备减值准备Machineryequipmentdepreciationreserves工程物资Projectgoodsandmaterial专用材料Special-purposematerial专用设备Special-purposeequipment预付大型设备款Prepaymentsforequipment在安装设备Erectingequipment-in-process技术改造工程Tech

40、nicalinnovationproject大修理工程Generaloverhaulproject在建工程减值准备Construction-in-processdepreciationreserves固定资产清理Liquidationoffixedassets无形资产Intangibleassets专利权Patents非专利技术Non-Patents商标权Trademarks,Tradenames著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备IntangibleAssetsdepreciationreserves专禾U权减值准备Patentrightsde

41、preciationreserves商标权减值准备trademarkrightsdepreciationreserves未确认融资费用Unacknowledgedfinancialcharges待处理财产损溢Waitdealassetslossorincome待处理财产损溢Waitdealassetslossorincome待处理流动资产损溢Waitdealintangibleassetslossorincome待处理固定资产损溢Waitdealfixedassetslossorincome二、负债类Liability短期负债Currentliability短期借款Short-termborr

42、owing应付票据Notespayable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance应付账款Accountpayable预收账款Depositreceived代销商品款Proxysalegoodsrevenue应付工资Accruedwages应付福利费Accruedwelfarism应付股利Dividendspayable应交税金Taxpayable应交增值税valueaddedtaxpayable进项税额WithholdingsonVAT已交税金Payingtax转出未交增值税UnpaidVATchangeover减免税款Taxdeduction销项税

43、额SubstitutedmoneyonVAT出口退税Taxreimbursementforexport进项税额转出ChangeoverwithnoldingsonVAT出口抵减内销产品应纳税额ExportdeductdomesticsalesgoodstaxJ转出多交增值税OverpaidVATchangeover未交增值税UnpaidVAT应交营业税Businesstaxpayable应交消费税Consumptiontaxpayable应交资源税Resourcestaxpayable应交所得税Incometaxpayable应交土地增值税Incrementtaxonlandvaluepaya

44、ble应交城市维护建设税Taxformaintainingandbuildingcitiespayable应交房产税Housingpropertytaxpayable应交土地使用税Tenuretaxpayable应交车船使用税Vehicleandvesselusagelicenseplate|tax(VVULPT)payable应交个人所得税Personalincometaxpayable其他应交款Otherfundinconformitywithpaying其他应付款Otherpayables预提费用Drawingexpenseinadvance其他负债Otherliabilities待转资

45、产价值Pendingchangeroverassetsvalue预计负债Anticipationliabilities长期负债Long-termLiabilities长期借款Long-termloans一年内到期的长期借款Long-termloansduewithinoneyear年后至U期的长期借款Long-termloansdueoveroneyear应付债券Bondspayable债券面值Facevalue,Parvalue债券溢价Premiumonbonds债券折价Discountonbonds应计利息Accruedinterest长期应付款Long-termaccountpayabl

46、e应付融资租赁款Accruedfinancialleaseoutlay年内至U期的长期应付Long-termaccountpayableduewithinoneyear年后至U期的长期应付Long-termaccountpayableoveroneyear专项应付款Specialpayable年内至U期的专项应付Long-termspecialpayableduewithinoneyear年后至U期的专项应付Long-termspecialpayableoveroneyear递延税款Deferraltaxes三、所有者权益类OWNERS”EQUITY资本Capita实收资本(或股本)Paid-

47、upcapital(orstock)实收资本Paicl-upcapital实收股本Paid-upstockword文档已归还投资InvestmentReturned公积资本公积Capitalreserve资本(或股本)溢价Cpital(orStock)premium接受捐赠非现金资产准备Receivenon-cashdonatereserve股权投资准备Stockrightinvestmentreserves拨款转入Allocatesumschangeoverin夕卜币资本折算差额Foreigncurrencycapital其他资本公积Othercapitalreserve盈余公积Surplu

48、sreserves法定盈余公积Legalsurplus任意盈余公积Freesurplusreserves法定公益金Legalpublicwelfarefund储备基金Reservefund企业发展基金Enterpriseexpensionfund禾1润归还投资Profitscapitalizadonreturnofinvestment利润Profits本年禾ij润Currentyearprofits禾1J润分配Profitdistribution其他转入Otherchengeoverin提取法定盈余公积Withdrawallegalsurplus提取法定公益金Withdrawallegalpu

49、blicwelfarefunds提取储备基金Withdrawalreservefund提取企业发展基金Withdrawalreserveforbusinessexpansion提取职工奖励及福利基金Withdrawalstaffandworkers''bonusandwelfarefund禾1润归还投资Profitscapitalizadonreturnofinvestment应付优先股股利PreferredStockdividendspayable提取任意盈余公积Withdrawalothercommonaccumulationfund应付普通股股禾1JCommonStock

50、dividendspayable转作资本(或股本)的普通股股利CommonStockdividendschangetoassets(orstock)未分配利润Undistributedprofit四、成本类Cost生产成本Costofmanufacture基本生产成本Basecostofmanufacture辅助生产成本Auxiliarycostofmanufacture制造费用Manufacturingoverhead材料费Materials管理人员工资ExecutiveSalaries奖金Wages退职金Retirementallowance补贴Bonus外保劳务费Outsourcingf

51、ee福禾U费Employeebenefits/welfare会议费Coferemce加班餐费Specialduties市内交通费Businesstraveling通讯费Correspondence电话费Correspondence水电取暖费WaterandSteam税费Taxesanddues租赁费Rent管理费Maintenance车辆维护费Vehiclesmaintenance油料费Vehiclesmaintenance培训费Educationandtraining接待费Entertainment图书、印刷费Booksandprinting运费Transpotation保险费Insuran

52、cepremium支付手续费Commission杂费Sundrycharges折旧费Depreciationexpense机物料消耗Articleofconsumption劳动保护费Laborprotectionfees季节性停工损失Lossonseasonalitycessation劳务成本Servicecosts五、损益类Profitandloss收入Income业务收入OPERATINGINCOME主营业务收入Primeoperatingrevenue产品销售收入Salesrevenue服务收入Servicerevenue其他业务收入Otheroperatingrevenue材料销售Salesmaterials代购代售包装物出租Wrappagelease出让资产使用权收入Remiserightofassetsrevenue返还所得税Reimbursementofincometax其他收入Otherrevenue投资收益Investmentincome短期投资收益Currentinvestmentincome长期投资收益Long-terminvestmentincome计提的委托贷款减值准备Withdrawalofentrustloansreserves补贝占收入Subsidizerevenue国家扶持补贝占收入Subsidize