会计术语中英文对照表

1、accelerated depreciation加速折旧法account帐户、会计科目accounting cycle会计循环accounting changes会计变动accounting income会计收益accounting policies会计政策accounting principles board(APB)会计原则委员会accounting standards executive coomittee会计准则执行委员会accounting trends and techniques会计趋势与技术accounts receivables应收帐款accrual basis权责发生制ac

2、crued expenses应付费用accrued items应计项目accrued revenues应收收入accumulated depreciation累计折旧acid-test ratio酸性测试比率present value现值additional markup再加价additional markup cancellation再加价取消aditional paid-in capital资本公积adjusting调整aging of the accounts approach帐龄分析法allowance for doubtful accounts坏帐准备allowance method

3、备抵法allowance to reduce inventory to market存货跌价准备allowance to reduce short-term investments to market短期投资跌价准备American Accounting Association(AAA)美国会计学会American Institete of Certified Public Accountants(AICPA)美国会计师协会amortization摊销amount of an annuity due到期年金终值amount of an ordinary annuity普通年金终值analysi

4、s of long-term solvency长期偿债能力分析analysis of return on investment投资报酬分析analysis of short-term liquidity短期偿债能力分析announcement date认股权宣告日annual effective tax rate全年有效税率annuity年金annuity due到期年金annuity method年金法antidilutive effect反稀释效果APB opinion & statementsAPB发布的意见书及声明书appraisal system评价法appraisal va

5、lue评定价值appropriaed指拨appropriated retained earnings拨定留存收益asset expenditure资本支出assets 资产associating cause and effect因果关系直接配属attribution摊计auditors report审计报告authorized capital stock核准发行股份available for sale备供出售者available-for-sale securities备供出售证券average collection period帐款收回平均天数average days to sell the

6、inventory存货周转平均天数bad debt expense坏帐费用balance sheet approach资产负债表法bank overdraft银行透支bank reconciliation银行往来调节表bank statement对帐单base inventory 基期存货base year基期basic accounting equation会计基本方程式basic principles基本原则bearer bonds息票公司债beneficiary受益人betterment改良billings on construction in process预收工程款bonds pay

7、able应付公司债bonus and profit sharing plan员工奖金及分红book value method帐面价值法book value of net assets acquired股权净值call premium收回溢价call price赎回价格call provisions收回条款callable bonds可收回公司债callable preferred stock可收回优先股capital expenditure资本支出capital lease资本租赁capital stock股本capital stock subscribed已认购股份capital surpl

8、us资本公积capitalization of interest利息资本化carrying value帐面价值cash discount现金折扣cash dividends现金股利cash equivalents现金等价物cash flows from operation activities营业活动的现金流量cash over and short现金短溢certificates of deposit定存单change funds找零金changes in accounting estimate会计估计的变动changes in accounting principle会计原则变动change

9、s in reporting entity编制报表主体变动consistency一致性claim请求权closed corporations非公开发行公司closing结帐collection method收现法common stock普通股common stock subscribed已认普通股股本common-size financial statements共同比财务报表comparability比较性comparative analysis比较分析comparative statements比较报表compensatory stock option plan酬劳性认股计划complet

10、ed perfomance method全部履行法completed-contract method全部完工法complex capital structure复杂资本结构compound interest method复利法comprehensive approach全面改革法computer software costs电脑软件成本condensed income statement简明损益表conservatism稳健原则consignee承销人consignment-in承销品consignment-out寄销品consignor寄销人construction in process在建

11、工程contingencies或有事项contingent liabilities或有负债continuity convention持续经营惯例contra account抵减科目contributed capital投入资本controlling account统制帐户conventions惯例convertible bonds可转换公司债convertible preferred stock可转换优先股copyrights著作权，版权cost add markup contract成本加价合约cost allocation method成本分摊法cost depletion method成

12、本折耗法cost flow assumption成本流动假设cost index成本指数cost method成本法cost of goods manufactured产成品成本cost priociple; historical cost principle历史成本原则cost recovery method成本回收法cost-benefit constraint成本效益限制costs of construction工程成本比例法costs of issuing bonds公司债发行成本cost-to-cost method工程成本比例法coupons兑换券covenants债务条款cred

13、it贷credit card sale信用卡销货credit ratings信用评级cross reference交叉索引cumulative deficit累积亏损cumulative effect累积影响数cumulative effect adjustment当期调整法cumulative effect of change in accounting principle会计原则变动累积影响数cumulative effect of changes in accounting principle会计原则变动累积影响数cumulative preferred stock累积优先股curren

14、t adjustment当期调整法current assets流动资产current liabilities流动负债current maturities of long-term debts长期负债一年内到期部分current tatio流动比率current tax expense(benefit)当期所得税费用（利益）date of annoucement宣告日date of declaration股利宣告日date of expiration过期失效日date of ex-right除权日date of payment股利发放日date of record股权登记日debenture b

15、onds无担保公司债debit借debit and credit rules借贷法则debt securities债务证券debt to stockholders equity负债对股东权益比率debt to total assets ratio负债比率decision usefulness决策有用性deferred annuity递延年金deferred charge递延借项deferred compensation cost递延酬劳成本deferred credits递延贷项deferred gross profit递延销货毛利deferred items递延项目deferred meth

16、od递延法deferred payment contract递延付款合约deferred recognition递延认列deferred tax asset递延所得税资产deferred tax liability递延所得税负债depletable assets递耗资产depletion折耗deposit in transit在途存款depreciabale assets折旧性资产depreciable cost折旧成本depreciation base折旧基础depreciation expense折旧费用derivative financial instruments衍生性金融商品deve

17、lopment costs开发成本dicision usefulness决策的有用性dilutive effect稀释作用direct financing lease直接融资租赁direct method直接冲销法direct method直接法direct pricing直接评价法direct write-off method直接冲销法discontinued segment停业部门discount on bonds payable公司债折价discount on notes payable应付票据折价discount on notes receivable应收票据折价discounted

18、present value折现值discounting notes receivable应收票据贴现dishonored notes receivable拒付票据、催收票据disposal date处分日distributions to owners分配给业主dividend pay-out ratio股利支付率dividend revenue股利收入dividend yield ratio股利收益率dollar-valur LIFO retail method金额后进先出零售价法dominant industry segment主要产业部门donated assets受赠资产donated

19、treasury stock受赠的库藏股票double-declining-balance method双倍余额递减法double-entry bookkeeping复式簿记dual presentations双重表达due process审慎程序dynamic statements动态报表earings per share每股盈余early extinguishment提前偿付earned已赚得earned surplus盈余公积earning盈余economic entity assumption经济主体假设economic income经济所得economic substance ove

20、r legal form经济实质重于法律形式effective interest rate method实际利率法effective rate有效利率effective yield实际利率、市场利率、有效收益率efficient market hypothesis效率市场假说efforts-expended method工时进度比例法emerging issues task force紧急问题处理小组employee discount员工折扣employee stock option plan员工认股计划equity method权益法equity securities权益证券equivale

21、nt percentage of interest约当持股比例estimated items估计项目estimated liability under warranties估计产品保证负债estimated residual value估计残值excess earnings approach超额盈余法exchangable可交换性exchange rate effects汇率变动的影响ex-dividend date除息日executory contract待执行合同executory costs履约成本exercise of call privilege行使赎回权expected retur

22、n on plan assets退休金资产预期报酬expense warranty accrual method保证费用计提法expense warranty approach保证费用计提法expiration date of the rights认股权行使截止日expiration of return-right method退货权逾期法exploration costs勘探成本ex-right stock除权股extinguishment of debt债务清偿extraordinary gain(loss)非常损益extraordinary repairs大修face amount面值f

23、ace rate票面利率feedback value回馈价值financial accounting fundation财务会计基金会financial accounting standards advisory council财务会计准则咨询委员会financial accounting standards board(FASB)财务会计准则委员会financial capital财务资本financial flexibility财务弹性financial income财务所得financial instruments理财工具financial leverage index财务杠杆指数fin

24、ancial mobility财务机动性financing activities理财活动finished goods inventory产成品存货first-in first-out先进先出fixed assets固定资产flexibility弹性floating浮动floor市价下限flow流量footnotes附注four-column bank reconciliation四栏式银行往来调节表fractional year depreciation不满一年的折旧计算franchise revenue加盟特许收入franchisee加盟员franchises特许权franchisor加盟主

25、free on board destination目的地交货free on board shipping point起运点交货full costing全部成本法full disclosure principle充分披露原则full-cost approach全部成功法fully diluted earnings per share完全稀释每股盈余funds基金funds statement资金状况表future amount of an annuity due到期年金终值future amount of an ordinary annuity普通年金终值futures期货gain contin

26、gencies或有利得gain(loss) on conversion of bonds公司债转换（损）益gain(loss) on sale of short-term investments出售短期投资利益（损失）general journal普通日记帐general purchasing power accounting一般购买力会计general purpose financial statement一般目的财务报表generally accepted accounting principles(GAAP)一般公认会计原则going concern(continuity) assump

27、tion持续经营假设goods in transit在途商品goodwill商誉grant date给予日greenmail绿色信函gross method总额法gross profit method毛利率法guaranteed bonds保证公司债guaranteed residual value保证残值held to maturity持有至到期日held-to-maturity securities持有至到期日证券high ratio of returned merchandise to sales高退货率的销货horizontal analysis水平分析hostile takeover

28、恶意并购idealism理想性identifiable intangible assets可明确辨认的无形资产imapairment of value价值的减损impairment of assets资产价值减损implicit rate computed by the lessor出租人的隐含利率improvements改良imputed interest rate隐含利率，设算利率inception of the lease租赁开始日income before income taxes税前净利income statement approach损益表法income summary本期损益in

29、come tax allocation所得税分摊income tax benefit所得税利益income taxes payable应付所得税income taxes withheld扣缴所得税income(loss) from continuing operation持续经营部门损益income(loss) from discontinued operation停业部门损益incremental borrowing rate增额借款利率incremental direct costs增额直接成本incremental method增额法individual item approach个别比

30、较法induced conversion引诱转换industry peculiarities行业特性industry segments产业部门inflation accounting通货膨胀会计infrequency of occurrence不常发生initial direct cost原始直接成本initial franchise fee原始权利金installment accounts receivable分期应收帐款installment sales分期付款销货installment sales method分期付款法in-substance defeasance of debt视同清

31、偿intangible assets无形资产interest costs利息成本interest on discount贴现息interest rate swaps利率交换interest-bearing note附息票据interim debt 中期负债internal auditing内部稽核internal direct costs内部直接成本internally developed内部自行发展interperiod income tax allocation跨期所得税分配interpolation插补法intraperiod income tax allocation同期所得税分配in

32、ventory method盘存法inventory turnover存货周转率investement tax credit投资租税抵减的处理investment revenue-discontinued operation停业部门投资收益investment revenue-extraordinary非常投资收益investment revenue-ordinary一般投资收益issuance date认股权发行日issuance for cash现金发行issue papers待研究问题通报、问题报告issued capital stock已发行股份issues in accounting

33、 education会计教育问题研究journal日记簿、分录簿journalizing分录junk bond垃圾债券just-in-time inventory system即时存货系统land improvements土地改良物large stock diveidend大额股票股利last-in first-out后进先出lease term(duration)租赁期间leased asset under capital leases租赁资产leasehold improvements租赁改良legal capital法定资本legal form法律形式leverage财务杠杆levera

34、ge buyouts融资购并leverage leases杠杆租赁LIFO liquidation后进先出存货的减少lifo reserve后进先出存货准备line of business主要行业liquidity流动性listed corporations上市公司long-term capital to fixed assets长期资金对固定资产比率long-term investments长期投资long-term liabilities长期负债long-term notes payable长期应付票据long-term operational assets长期营业用资产loss cont

35、ingencies或有损失loss from discounting of notes票据贴现损失loss from long-term contracts工程损失loss on impairment价值减损损失lower of cost or market method成本与市价孰低法lump-sum purchase整批购买managerial accounting 管理会计manufacturing cost制造成本marginal tax rate边际税率markdown cancellation减价取消market method市价法market value method市价法mar

36、kup加价matching principle配比原则materiality重要性maturity value到期值measurement date衡量日merchandise inventory商品存货mesurability可衡量性mislead误导monetary assets货币性资产monetary items货币性项目money capital gain货币资本利得mortgage bonds抵押公司债moving average移动平均multiple-items approach混合商品法multiple-pool method多项组合法multiple-step format

37、多步式multiple-step income statement多步式损益表net accounts receivable应收帐款净额net additional markup净再加价net markdown净减价net method净额法net realizable value method净变现价值法neutrality中立性nominal account虚帐户nominal rate名义利率noncompensatory plans非酬劳性计划noncompensatory stock option plan非酬劳性认股计划noncumulative preferred stock非累

38、积优先股noninterest-bearing note不附息票据nonmonetary items非货币性项目nonparticipating preferred stock非参加优先股nopar value stock无面额股normal shrinkage正常损耗notes receivable dishonored(past due)拒付应收票据notes receivables应收票据NSF (not sufficient fund)存款不足支票number of compounding periods复利次数obligations under capital leases应付租赁款

39、off-balance-sheet financing资产负债表外融资operating cycle营业周期operating lease营业租赁operational assets营业资产option选择权ordinary annuity普通年金original selling price原始售价output measures产出单位比例法outstanding capital stock流通在外股份outstanding checks未兑现支票paid-in capital投入资本par value面额par value method面额法par value stock有面额股partic

40、ipating preferred stock参加优先股percentage approach百分比法percentage depletion method百分比折耗法percentage of gross profit method毛利百分比法percentage-of-completion method完工比例法percentage-of-receivables approach应收帐款百分比法percentage-of-sales approach销货百分比法period expense期间费用periodic inventory system定期盘存制permanent account

41、实帐户permanent difference永久性差异perpetual inventory system永续盘存制petty cash零用金physical causes物质因素physical inventory实地盘存制plant assets厂房设备point of sale销货点pooling of interests method权益结合法post-balance sheet events期后事项posting过帐predictive value预测价值preemptive rights优先认股权preferred stock优先股prepaid expenses预付费用prep

42、aid income taxes预付所得税preparing trial balance试算present amount现值present value of an annuity due到期年金现值present value of an ordinary annuity普通年金现值price index approach物价指数法price-earnings ratio(p/e ratio)市盈率primary earnings per share基本每股盈余principal本金prior period adjustment前期损益调整probable很有可能product warranty

43、产品售后服务保证pro-forma amounts拟制资料property rights财产权property, plant and equipment厂房设备proportional method比例法proportional performance method比例履行法、purchase commitments进货合约purchase discount进货折扣purchase retuen and allowance进货退回及折让quick assets速动资产quick ratio速动比率rate of return on total assets总资产报酬率ratio analysi

44、s比率分析raw material inventory原料存货reacquisition price收回价格readily determinable fair value具有明确的公平价值ready marketability变现性real account实帐户real estate lease不动产租赁reasonably possible有可能receivables应收款项receivables turnover应收帐款周转率recover回收recoverability test可回收性测试refinancing再融资related party transactions关系人交易rela

45、tive sales value method相对售价法relevance相关性reliability可靠性realizable可实现realized已实现remote极少可能repairs and maintenance修理与维护repayment at maturity到期直接偿付replacement cost重置成本replacement method重置法replenish of petty cash零用金的拨补representational faithfulness忠实表达research and development costs研究开发支出（成本）research monog

46、raph研究论丛reserve准备residual value残值restoration costs回复原状成本retail inventory method-FIFO先进先出成本零售价法retail method零售价法retained earnings留存收益retroactive restatement追溯重编法return of capital资本的退回return on investment投资报酬率revenue (expense) expenditure收益支出revenue from long-term contracts工程收入revenue principle; reven

47、ue recognition principle收入认列原则revenues collected in advance预收收入reversing entry转回分录risk free无风险sales and leaseback售后租回sales discount销货折扣sales discount not taken顾客未取得折扣sales return and allowance销货退回与折让sales with buyback agreement附买回合约的销货sales with high rates of return高退货率的销货salvage value残值secondary ca

48、pital market次级资本市场secret reserve秘密准备secured bonds附担保公司债securities and exchange commission(SEC)证券交易委员会see through看穿segment reporting分部报告self-constructed assets自建资产service costs服务成本service hours method工作时间法service life耐用年限short-term investments短期投资significant industry segment重要产业部门significant influenc

49、e重大影响力simple capital structure简单资本结构simple interest单利single-step format单步式single-step income statement单步式损益表sinking fund method偿债基金法sinking funds偿债基金small stock dividend小额股票股利software production costs软件生产成本source documents原始凭证special column专栏special journal特种日记帐specific identification个别认定specificall

50、y identifiable可个别辨认standard cost标准成本standard cost system标准成本法stated capital法定资本stated interest rate票面利率stated rate名义利率stated value设定价值statement of cash flows现金流量表statement of changes in financial position财务状况变动表statement of sources and applications of funds资金来源运用表statements of financial accounting c

51、oncepts财务会计概念公报statements of financial accounting standards and interpretations财务会计准则公报及公报的解释static analysis静态分析static statements静态报表statutory depletion method法定折耗法stock dividends股票股利stock option plan员工认股计划stock rights认股权stock splits股票分割stock warrants认股权、认股证stockholders equity股东权益stockholders equity

52、 to fixed assets股东权益对固定资产比率stockholders equity to total assets权益比率straight-line method直线法structural analysis结构分析subscribed stock已认购股本subscriptions receivable应收股款subsequent events期后事项subsidary accounts明细帐、子目successful efforts approach勘探成功法sum-of-the-years-digits method年数合计法super majority vote绝大多数票决supplementary information补充资讯supporting schedules补充附表swaps交换权systemmatic and rational allocation系统而合理的分摊tax credit所得税抵减taxable amount应课税金额taxable income课税所得taxes refund receivable应退税额technical bul