财会名词汉英对照

1、学习必备欢迎下载财会名词汉英对照（1）会计与会计理论会计accounting决策人DecisionMaker人Investor股东Shareholder债权人Creditor会计FinancialAccounting管理会计ManagementAccounting计CostAccounting私业会计PrivateAccounting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Proprietorsh

2、ip合伙人企业Partnership公司Corporation会计目标AccountingObjectives设AccountingAssumptions会计要素AccountingElements则AccountingPrinciples会计实务过程AccountingProcedures表FinancialStatements财务分析FinancialAnalysis设Separate-entityAssumption货币计量假设Unit-of-measureAssumption持续经营假设Continuity(Going-concern)Assumption会计分期假设Time-peri

3、odAssumption产Asset负债Liability业主权益OwnersEquity收入Revenue费用Expense收益Income历史成本原则CostPrinciple则RevenuePrinciple学习必备欢迎下载配比原则MatchingPrinciple全面披露原则Full-disclosure(Reporting)principle客观性原则ObjectivePrinciple一致性原则ConsistentPrinciple则ComparabilityPrinciple重大性原则MaterialityPrinciple则ConservatismPrinciple权责发生制A

4、ccrualBasis制CashBasis财务报告FinancialReport产Currentassets流动负债CurrentLiabilities债Long-termLiabilities投入资本ContributedCapital益RetainedEarning（2）会计循环会计循环AccountingProcedure/Cycle统AccountinginformationSystem帐户Ledger会计科目Account会计分录原始凭证SourceDocument日记帐Journal总分类帐GeneralLedger帐SubsidiaryLedger试算平衡TrialBalance

5、现金收款日记帐Cash receiptjournal现金付款日记帐Cash disbursementsjournal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（3）现金与应收帐款银行存库存现金Cashinhand学习必备欢迎下载流动资产Currentassets偿债基金Sinkingfund定额备用金Imprestpettycash银行对帐单Bankstatement银行存款调节表Bankreconciliationstatem

6、ent在途存款Outstandingdeposit票Outstandingcheck应付凭单Voucherspayable应收帐款Accountreceivable应收票据Notereceivable价F.O.Bshippingpoint目的地交货价F.O.Bdestinationpoint起运点交货商业折扣Tradediscount现金折扣Cashdiscount销售退回及折让Salesreturnandallowance坏帐费用Baddebtexpense法Allowancemethod备抵坏帐Baddebtallowance损益表法Incomestatementapproach资产负债表

7、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金Principal利息率Interestrate到期日Maturitydate本票Promissorynote贴现Discount背书Endorse费Protestfee（4）存货存货Inventory货Merchandiseinventory产成品存货Finishedgoodsinventory货Workinproce

8、ssinventory原材料存货Raw materialsinventory格F.O.Bshippingpoint目的地抵岸价格F.O.Bdestination寄销Consignment在产品存起运地离岸价寄销学习必备欢迎下载人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Purchaseallowanceand discounts存货盈余或短缺Inventoryoveragesandshortages分批认定法Specificidentification加权平均法Weighte

9、daverage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本Replacementcost可变现净值Netrealizablevalue上限Upperlimit下限Lowerlimit毛利法Grossmarginmethod零售价格法Retailmethod率Costratio（5）长期投资长期投资Long-terminvestment长期股票投资Investmentonstocks长期债券投资In

10、vestmentonbonds成本法Costmethod权益法Equitymethod合并法Consolidationmethod日Declarationdate股权登记日Dateofrecord除息日Ex-dividenddate付息日Paymentdate值Facevalue,Parvalue债券折价Discountonbonds价Premium on bonds票面利率Contractinterestrate,statedrate市场利率Marketinterestratio,Effectiverate普通股Common Stock优先股PreferredStock现金股利Cashdiv

11、idends股票股利Stockdividends清算股学习必备欢迎下载利Liquidatingdividends到期日Maturitydate到期值Maturityvalue直线摊销法Straight-Linemethod实际利息摊销法Effective-interestofamortizationmethodofamortization（6）固定资产固定资产PlantassetsorFixedassets原值Originalvalue预计使用年限Expectedusefullife预计残值Estimatedresidualvalue折旧费用Depreciationexpense累计折旧Acc

12、umulateddepreciation帐面价值Carryingvalue应提折旧成本Depreciationcost净值Netvalue在建工程Construction-in-process磨损Wear andtear过时Obsolescence法Straight-linemethod (SL)工作量法Units-of-productionmethod(UOP)加速折旧法Accelerateddepreciationmethod双倍余额递减法Double-decliningbalancemethod (DDB)年数总和法Sum-of-the-years-digitsmethod (SYD)以

13、旧换新Tradein赁Operatinglease融资租赁Capitallease权Bargainpurchaseoption(BPO)资产负债表外筹资 Off-balance-sheetfinancing最低租赁付款额Minimumleasepayments（7）无形资产无形资产Intangibleassets专利权Patents商标权Trademarks,Tradenames著作权Copyrights特许权或专营权Franchises商誉Goodwill费Organizationcost学习必备欢迎下载租赁权Leasehold摊销Amortization（8）流动负债负债Liability

14、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Valueaddedtax营业税Businesstax应付所得税Incometaxpayable应付奖金Bonuses payable产品质量担保负债Estimatedliabi

15、litiesunderproductwarranties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Taxeffectaccountingmethod递延所得税负债法Deferredincometaxliabilitymethod（9）长期负债长期负债Long-termLia

16、bilities应付公司债券Bondspayable有担保品的公司债券SecuredBonds抵押公司债券MortgageBonds券GuaranteedBonds信用公司债券DebentureBonds券Term Bonds分期还本公司债券SerialBonds券ConvertibleBonds可赎回公司债券CallableBonds学习必备欢迎下载券Redeemable Bonds记名公司债券RegisteredBonds券CouponBonds普通公司债券OrdinaryBonds券IncomeBonds名义利率，票面利率Nominalrate有效利率Effectiverate价Prem

17、ium折价Discount面值Parvalue法Straight-linemethod实际利率法Effectiveinterestmethod到期直接偿付Repaymentatmaturity付Repayment atadvance偿债基金Sinkingfund长期应付票据Long-termnotespayable抵押借款Mortgageloan（10）业主权益权益Equity业主权益Ownersequity股东权益Stockholdersequity投入资本Contributedcapital缴入资本Paid-incapital本Capitalstock资本公积Capitalsurplus益

18、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Common stock股Preferredstock累积优先股Cumulativepreferredstock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 Nonparti

19、allyparticipatingpreferredstock现金发行Issuanceforcash学习必备欢迎下载行Issuancefornoncashconsideration股票的合并发行Lump-sumsalesofstock成本法Costmethod发行成本Issuancecost面值法Parvaluemethod捐赠资本Donatedcapital配Distributionofearnings股利Dividend策Dividendpolicy宣布日Dateofdeclaration盈余分股利政股权登记日Dateofrecord除息日Ex-dividenddate股利支付日Dateo

20、fpayment利Cashdividend股票股利Stockdividend现金股拨款appropriation（11）财务报表财务报表FinancialStatement表BalanceSheet收益表IncomeStatement资产负债帐户式AccountForm报告式ReportForm表）Prepare工作底稿Worksheet式Multi-step单步式多步Single-step编制（报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 SCFP.Working Capital Basis （资金来源与运用表）

21、营运资金WorkingCapital念All-resourcesconcept直接交换业务Directexchanges动Normaloperatingactivities财务活动Financingactivities动Investingactivities学习必备欢迎下载（13）财务报表分析财务报表分析Analysisoffinancialstatements比较财务报表Comparativefinancialstatements趋势百分比Trendpercentage比率Ratios普通股每股收益Earningspershareofcommon stock股利收益率Dividendyiel

22、dratio价益比Price-earningsratio普通股每股帐面价值Bookvaluepershareofcommon stock资本报酬率Returnon investment总资产报酬率Returnontotalasset债券收益率Yieldrateon bonds已获利息倍数Numberoftimesinterestearned债券比率Debtratio率Yieldrateonpreferredstock营运资本WorkingCapital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（14）合并财务报表合并财务报表Consolida