常用财务术语中英文对照

1、百度文库常用财务术语中英文对照来源：根据百度文库提供资料整理15、会计与会计理论中文会计决策人投资人股东债权人财务会计管理会计成本会计私业会计公众会计注册会计师国际会计准则委员会 国际会计准则理事会 美国注册会计师协会 财务会计准则委员会 美国管理会计师协会 美国会计学会美国国内收入署独资企业合伙企业股份有限公司 有限责任公司会计目标会计假设-Mr -A-央又AccountingDecision MakerInvestorShareholderCreditorFinancial AccountingManagement AccountingCost AccountingPrivate Acco

2、untingPublic AccountingCertified Public Accountant ( CPA )International Accounting Standards Committee ( IASC )International Accounting Standards Board ( IASB )American Institute of CPA s (AICPA )Financial Accounting Standards Board ( FASB )Institute of Management Accountants (IMA )American Accounti

3、ng Association ( AAA )Internal Revenue Service (IRS )ProprietorshipPartnershipCorporation ( Corp.)Limited Liability Company ( CO., Ltd )Accounting ObjectivesAccounting Assumptions会计要素 会计原则 会计实务过程 财务报告 财务报表 资产负债表 利润表现金流量表 财务分析 会计主体假设 货币计量假设 持续经营假设 会计分期假设 资产负债 业主权益 收入费用 收益亏损历史成本原则 收入实现原则 配比原则全面披露原则 客观

4、性原则 一致性原则 可比性原则 重大性原则 稳健性原则Accounting ElementsAccounting PrinciplesAccounting ProceduresFinancial ReportsFinancial StatementsBalance SheetIncome StatementCash Flow StatementFinancial AnalysisSeparate-entity AssumptionUnit-of-measure AssumptionContinuity ( Going-concern ) AssumptionTime-period Assump

5、tionAssetLiabilityOwner's EquityRevenueExpenseIncomeLossCost PrincipleRevenue PrincipleMatching PrincipleFull-disclosure PrincipleObjective PrincipleConsistent PrincipleComparability PrincipleMateriality PrincipleConservatism Principle权责发生制Accrual Basis现金收付制Cash Basis流动资产Current Assets流动负债Curren

6、t Liabilities长期负债Long-term Liabilities投入资本/ /Contributed Capital留存收益Retained Earnings、会计循环中文会计循环会计信息系统账户会计科目会计分录原始凭证日记账总分类账明细分类账试算平衡现金收款日记账现金付款日记账销售日记账购货日记账普通日记账工作底稿调整分录财产清查结账-Mr -A-央交Accounting Procedure / CycleAccounting Information SystemLedgerAccountJournal EntrySource DocumentJournalGeneral Led

7、gerSubsidiary LedgerTrial BalanceCash Receipt JournalCash Disbursements JournalSales JournalPurchase JournalGeneral JournalWorksheetAdjusting EntriesProperty VerificationClosing Entries三、现金与应收账款中文现金库存现金银行存款偿债基金定额备用金支票银行对账单银行存款余额调节表在途存款在途支票应付凭单应收账款应收票据商业折扣现金折扣销售退回及折让坏账费用备抵法备抵坏账损益表法资产负债表法账龄分析法直接冲销法带息票

8、据不带息票据出票人受款人-Mr -A-央交CashCash in HandCash in BankSinking fundImprest petty cashCheck ( Cheque )Bank statementBank reconciliation statementOutstanding deposit Outstanding check Vouchers payable Account receivableNote receivableTrade discountCash discountSales return and allowanceBad debt expenseAllow

9、ance methodBad debt allowanceIncome statement approachBalance sheet approachAging analysis methodDirect write-off methodInterest bearing noteNon-interest bearing noteMaker /Payee中文 存货商品存货产成品存货 在产品存货 原材料存货寄销寄销人 承销人 定期盘存 永续盘存购货购货折让和折扣 存货盈余或短缺 分批认定法 加权平均法 先进先出法后进先出法 移动平均法 市价本金Principal利息率Interest rate到

10、期日Maturity date本票Promissory note贴现JDiscount背书/Endorse拒付W/Protest fee com四、存货-Mr -A-央交InventoryMerchandise inventoryFinished goods inventoryWork in process inventoryRaw materials inventoryConsignmentConsignorConsigneePeriodic inventoryPerpetual inventoryPurchasePurchase allowance and discountsInvento

11、ry overages and shortagesSpecific identificationWeighted averageFirst-in, first-out ( FIFO )Last-in, first-out ( LIFO )Moving averageMarket value成本或市价孰低法Lower of cost or market value ( LCM )重置成本Replacement cost口义现净值Net realizable value上限Upper limit下限Lower limit毛利法/Gross margin method零售价格法/Retail met

12、hod成本率Cost ratio五、长期投资中文-Mr-A-央交长期投资Long-term investment长期股票投资Investment on stocks长期债券投资Investment on bonds成本法Cost method权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date付息日Payment date债券面值Face vale ( Per value )债券折价Discount on bonds债券溢价Premium on bon

13、ds票向利辛'Contract interest rate ( Stated rate )市场利率Market interest ratio ( Effective rate )普通股Common Stock优先股Preferred Stock现金股利Cash dividends股票股利Stock dividends清算股利Liquidating dividends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-interest method of a

14、mortization六、固定资产中文固定资产原值预计使用年限预计残值折旧费用累计折旧账面价值应提折旧成本净值在建工程磨损过时直线法工作量法加速折旧法双倍余额递减法年数总和法以旧换新经营租赁融资租赁-Mr -A-央交Plant assets ( Fixed assets )Original valueExpected useful lifeEstimated residual valueDepreciation expenseAccumulated depreciationCarrying valueDepreciation costNet valueConstruction-in-proce

15、ssWear and tearObsolescenceStraight-line method ( SL) Units-of-production method ( UOP ) Accelerated depreciation method Double-declining balance method ( DDB ) Sum-of-the-years-digits method ( SYD ) Trade in Operating lease Capital lease廉价购买权Bargain purchase option ( BPO )资产负债表外筹资Off-balance-sheet

16、financing最低租赁付款额Minimum lease payments七、无形资产中文-Mr-A-央又视所/Intangible assets专利权Patents商标权Trademarks ( Trade names )著作权Copyrights特许专宫权Franchises商管Goodwill开办费Organization cost租赁权Leasehold摊销Amortization八、流动负债中文-Mr-A-央交负债Liability流动负债Current liability应付账款Account payable应付票据Notes payable贴现票据Discounts notes

17、长期负债一年内到期部分Current maturities of long-term liabilities /应付股利Dividends 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 added tax营业税Business tax应付所得税Income tax payable应付奖金产品质量担保负债 赠品和兑换券 或有事项或有负债或有损失或有利得永久性差异时间性差异应付税款法 纳税影响会计法递延所得税负债法九、长期负债Bonuses payableEstimate

18、d liabilities under product warrantiesPremiums, coupons and trading stampsContingencyContingentLoss contingenciesGain contingenciesPermanent differenceTiming differenceTaxes payable methodTax effect accounting methodDeferred income tax liability method-Mr -A-央交长期负债应付公司债券 有担保品的公司债券 抵押公司债券 保证公司债券 信用公司

19、债券一次还本公司债券 分期还本公司债券 可转换公司债券 可赎回公司债券 可要求公司债券 记名公司债券 无记名公司债券Long-term liabilitiesBonds payableSecured bondsMortgage bondsGuaranteed bondsDebenture bondsTerm bondsSerial bondsConvertible bondsCallable bondsRedeemable bondsRegistered bondsCoupon bonds普通公司债券Ordinary bonds收益公司债券Income bonds名义利率，票向利率Nomina

20、l rate实际利率Actual rate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到期直接支付Repayment at maturity提前偿付Repayment at advance偿债基金Sinking fund长期应付票据Long-term notes payable抵押借款Mortgage loan、业王权出中文-Mr-A-央交权益Equity业主权益Owner's equity股东权益Stockholder&#

21、39;s 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Issued capital stock发行在外股本Outstanding capital stock库藏股普通股累积优先股非累积优先股完全参加优先股部分参加优先股非部分参加优先股现金发行非现金发行股票的合并发行发行成本成本法面值法捐赠资本盈余分配股禾股利政策宣布日股权登记日除息日股利支付现金股利股票股利拨款Treas

22、ury stockCommon stockCumulative preferred stockNoncumulative preferred stockFully participating preferred stockPartially participating preferred stockNonpartially participating preferred stockIssuance for cashIssuance for noncashLump-sum sales of stockIssuance costCost methodPar value methodDonated

23、capitalDistribution of earningsDividendDividend policyDate of declarationDate of recordEx-dividend dateDate of paymentCash dividendStock dividendAppropriation一、财务报表中文-Mr -A- 央交财务报表资产负债表Financial StatementBalance Sheet收益表账户式报告式编制报表工作底稿多步式单步式财务状况变动表中的现金基础（现金流量表）财务状况变动表中的营运资金基础（资金来源与运用表）营运资金全部资源概念直接交换业

24、务正常营业活动财务活动投资活动Income StatementAccount FormReport FormPrepareWorksheetMulti-stepSingle-stepStatement of changes in financial position on cash basis ( SCFP. Cash Basis )Statement of changes in financial position on working capital basis ( SCFP. Working Capital Basis )Working CapitalAll-resources conc

25、eptDirect exchangesNormal operating activitiesFinancing activities十二、财务报表分析Investing activities 中文财务报表分析比较财务报表趋势百分比比率普通股每股收益股利收益率价益比普通股每股账面价值-Mr -A-央交Analysis of financial statementsComparative financial statementsTrend percentageRatioEarnings per share of common stockDividend yield ratioPrice-earnings ratioBook value per share of common stock资本报酬率Return on investment总资产报酬率Return on total asset债券收益率Yield rate on bonds已获利息倍数/Number of times interest earned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 turnover应收账款周转率Accounts receivab