CPA科目中英文对照表

1、investment短期投资-股票投资短期投资-债券投资短期投资-基金投资短期投资-其他投资短期投资跌价准备Investments-Shortterm-stocksInvestments-Shortterm-fundsInvestments-Shortterm-others长期股权投资现金Cashinhand银行存款Cashinbank其他货币资金-外埠存款Othermonetaryassets-cashinothercities其他货币资金-银行本票Othermonetaryassets-cashierscheck其他货币资金-银行汇票Othermonetaryassets-bankdraf

2、t其他货币资金-信用卡Othermonetaryassets-creditcards其他货币资金-信用证保证金Othermonetaryassets-L/Cdeposit其他货币资金-存出投资款Othermonetaryassets-cashforInvestments-Shortterm-bondsProvisionforshort-terminvestment-股票投资Longtermequityinvestmentstocks长期股权投资-其他股权投资Longtermequityinvestment-others长期债券投资-债券投资Longtermsecuritiesinvestemn

3、t-bonds长期债券投资-其他债权投资Longtermsecuritiesinvestment-others长期投资减值准备Provisionforlong-terminvestment应收票据Notesreceivable应收股利Dividendsreceivable应收利息Interestreceivable应收帐款Tradedebtors坏帐准备-应收帐款Provisionfordoubtfuldebts-tradedebtors预付帐款Prepayment应收补贴款Allowancereceivable其他应收款Otherdebtors坏帐准备-其他应收款Provisionfordo

4、ubtfuldebts-otherdebtors其他流动资产Othercurrentassets物资采购Purchase原材料Rawmaterials包装物Packingmaterials低值易耗品Lowvalueconsumbles材料成本差异Materialcostdifference自制半成品Self-manufacturedgoods库存商品Finishedgoods商品进销差价Differencebetweenpurchase&salesofcommodities委托加工物资Consignedprocessiongmaterial委托代销商品Consignment-out受托

5、代销商品Consignment-in分期收款发出商品Goodsoninstalmentsales存货跌价准备Provisionforobsoletestocks待摊费用Prepaidexpenses待处理流动资产损益UnsettledG/Loncurrentassets待处理固定资产损益UnsettledG/Lonfixedassets委托贷款-本金Consignmentloan-principle委托贷款-利息Consignmentloan-interest委托贷款-减值准备Consignmentloan-provision固定资产-房屋建筑物Fixedassets-Buildings固定资

6、产-机器设备Fixedassets-Plantandmachinery固定资产-电子设备、器具及家具Fixedassets-ElectronicEquipment,furnitureandfixtures固定资产-运输设备Fixedassets-Automobiles累计折旧Accumulateddepreciation固定资产减值准备Impairmentoffixedassets工程物资-专用材料Projectmaterial-specificmaterials工程物资-专用设备Projectmaterial-specificequipment工程物资-预付大型设备款Projectmater

7、ial-prepaidforequipment工程物资-为生产准备的工具及器具Projectmaterial-toolsandfacilitiesforproduction在建工程Constructioninprogress在建工程减值准备Impairmentofconstructioninprogress固定资产清理Disposaloffixedassets无形资产-专利权Intangibleassets-patent无形资产-非专利技术Intangibleassets-industrialpropertyandknow-how无形资产-商标权Intangibleassets-tradema

8、rkrights无形资产-土地使用权Intangibleassets-landuserights无形资产-商誉Intangibleassets-goodwill无形资产减值准备Impairmentofintangibleassets长期待摊费用Deferredassets未确认融资费用Unrecognizedfinancefees其他长期资产Otherlongtermassets递延税款借项Deferredassetsdebits应付票据Notespayable应付帐款Tradecreditors预收帐款Adanvancesfromcustomers代销商品款Consignment-inpay

9、ables其他应交款Otherpayabletogovernment其他应付款Othercreditors应付股利Proposeddividends待转资产价值Donatedassets预计负债Accruedliabilities应付短期债券Short-termdebenturespayable其他流动负债Othercurrentliabilities预提费用Accruedexpenses应付工资Payrollpayable应付福利费Welfarepayable短期借款-抵押借款Bankloans-Shortterm-pledged短期借款-信用借款Bankloans-Shortterm-cr

10、edit短期借款-担保借款一年内到期长期借款Bankloans-Shortterm-guaranteedLongtermloansduewithinoneyear一年内到期长期应付款Longtermpayableduewithinoneyear长期借款Bankloans-Longterm应付债券-债券面值应付债券-债券面值应付债券-债券溢价应付债券-债券折价应付债券-应计利息Bondpayable-ParvalueBondpayable-ExcessBondpayable-DiscountBondpayable-Accruedinterest长期应付款Longtermpayable专项应付款S

11、pecificpayable其他长期负债Otherlongtermliabilities应交税金-所得税Taxpayable-incometax应交税金-增值税Taxpayable-VAT应交税金-营业税应交税金-消费税Taxpayable-businesstaxTaxpayable-consumabletax应交税金-其他Taxpayable-others递延税款贷项Deferredtaxationcredit股本Sharecapital已归还投资Investmentreturned利润分配-其他转入Profitappropriation-othertransferin利润分配-提取法定盈余

12、公积Profitappropriation-statutorysurplusreserve利润分配-提取法定公益金Profitappropriation-statutorywelfarereserve利润分配-提取储备基金Profitappropriation-reservefund利润分配-提取企业发展基金Profitappropriation-enterprisedevelopmentfund利润分配-提取职工奖励及福利基金Profitappropriation-staffbonusandwelfarefund利润分配-利润归还投资Profitappropriation-returninv

13、estmentbyprofit利润分配-应付优先股股利Profitappropriation-preferencesharesdividends利润分配-提取任意盈余公积Profitappropriation-othersurplusreserve利润分配-应付普通股股利Profitappropriation-ordinarysharesdividends利润分配-转作股本的普通股股利Profitappropriation-ordinarysharesdividendsconvertedtoshares期初未分配利润Retainedearnings,beginningoftheyear资本公积

14、-股本溢价Capitalsurplus-sharepremium资本公积-接受捐赠非现金资产准备Capitalsurplus-donationreserve资本公积-接受现金捐赠Capitalsurplus-cashdonation资本公积-股权投资准备Capitalsurplus-investmentreserve资本公积-拨款转入Capitalsurplus-subsidiary资本公积-外币资本折算差额Capitalsurplus-foreigncurrencytranslation资本公积-其他Capitalsurplus-others盈余公积-法定盈余公积金Surplusreserv

15、e-statutorysurplusreserve盈余公积-任意盈余公积金Surplusreserve-othersurplusreserve盈余公积-法定公益金Surplusreserve-statutorywelfarereserve盈余公积-储备基金Surplusreserve-reservefund盈余公积-企业发展基金Surplusreserve-enterprisedevelopmentfund盈余公积-利润归还投资Surplusreserve-retureinvestmentbyinvestment主营业务收入Sales主营业务成本Costofsales主营业务税金及附加Sale

16、stax营业费用Operatingexpenses管理费用Generalandadministrativeexpenses财务费用Financialexpenses投资收益Investmentincome其他业务收入Otheroperatingincome营业外收入Non-operatingincome补贴收入Subsidyincome其他业务支出Otheroperatingexpenses营业外支出Non-operatingexpenses所得税Incometax直接人工成本差异(directlaborvariance)直接材料成本差异(directmaterialvariance)在产品计

17、价(work-in-processcosting)联产品成本计算(jointproductscosting)生产成本汇总程序(accumulationprocessofprocluctioncost)制造费用差异(manufacturingexpensesvariance)实际成本与估计成本(actualcostandestimatedcost)工资费用分配(salarycostsallocation)成本曲线(costcurve)农业生产成本(agricultureproductioncost)原始成本和重置成本(originalcostandreplacementcost)工程施工成本直接

18、成本与间接成本(directcostandindirectcost)可控成本(controllablecost)制造费用分配(manufacturingexpensesallocation)理论成本与应用成本(theorycostandpracticecost)辅助生产成本分配(auxiliaryproductioncostallocation)期间,费用成本控制程序(procedureofcostcontrol)成本记录(costentry,costrecordercostagenda)成本计算分批法(jobcostingmethod)成本计算分步法直接人工成本差异(directlaborv

19、ariance)成本控制方法(costcontrolmethod)内河运输成本生产费用要素(elementsofproductionexpenses)历史成本与未来成本(historicalcostandfuturecost)可避免成本与不可避免成本(avoidablecostandunavoidablecost)成本计算期(costperiod)平均成本与个别成本(avoragecostandindividualcost)跨期摊提费用分配(inter-periodexpensesallocation)计划成本(plannedcost)数量差异(quantityvariance)燃料费用分配(

20、fuelexpensesallocation)定额成本控制制度(normcostcontrolsystem)定额管理(managementnorm)可递延成本与不可递延成本(deferrablecostandundeferrablecost)成本控制标准(standardofcostcontrol)副产品成本计算(by-productcosting)责任成本(responsibilitycost)生产损失核算(productionlossaccounting)生产成本(productioncost)预计成本(predictedcost)成本结构(coststructure)房地产开发成本主要成

21、本与加工成本(primecostsandprocessingcosts)决策成本(costofdecisionmaking)成本计算品种法(categorycostingmethod)在产品成本(work-in-processcost)工厂成本(factorycost)成本考核(costassess)制造费用(manufactruingexpenses)动力费用分配(powerexpensesallocation)趋势分析法(trendanalysisapproach)成本计算简单法(simplecostingmethod)责任成本层次(levelsofresponsibilitycost)对

22、比分析法(comparativeanalysisapproach)约当产量比例法(equivalentunitsmethod)原始记录(originalrecord)可比产品成本分析(generalproductcostanalysis)成本计算方法(costingmethod)成本计算对象(costingobjective)成本计算单位(costingunit)成本计划完成情况分析成本计划管理体系(plannedmanagementsystemofcost)成本计划(costplan)成本会计(costaccounting)成本核算原则(principleofcosting)成本核算程序(c

23、ostaccountingqrocedures)成本核算成本(costingaccount)成本核算(costing)成本归集(costaccumulation)成本管理(costmanagement)成本分析(costanalysis)成本分配(ocstallocation)成本分类账(costledger)成本分类(costclassifiction)成本费用界限成本调整(costadjustment)成本差异(costvariance)成本报告(costingreport)成本(cost)车间成本(workshopcost)厂内经济核算制(internalbusinessaccounti

24、ngsystem)厂内结算价格(internalsettlementprices)产品寿命周期成本(productlifecyclecost)产品成本项目(costitemsofproduct)产品成本技术经济分析产品成本计划(theplanofproductcosts)产品成本(productcost)初级会计汇总原始凭证(cumulativesourcedocument)汇总记账凭证核算形式(bookkeepingprocedureusingsummaryovchers)工作底稿(workingpaper)复式记账凭证(mvltipleaccounttitlesvoucher)复式记账法(

25、Doubleentrybookkeeping)复合分录(compoundentry)划线更正法(correctionbydrawingastraightling)汇总原始凭证(cumulativesourcedocument)会计凭证(accountingdocuments)会计科目表(chartofaccounts)会计科目(accounttitle)红字更正法(correctionbyusingredink)会计核算形式(bookkeepingprocedures)过账(posting)会计致迹ccountingentry)会计循环(accountingcycle)会计账簿(Bookofa

26、ccounts)活页式账簿(loose-leafbook)集合分配账户(clearingaccounts)计价对比账户(matchingaccounts)记账方法(bookkeepingmethods)记账规则(recordingrules)记账凭证(voucher)记账凭证核算形式(Bookkeepingprocedureusingvouchers)记账凭证汇总表核算形式(bookkeepingprocedureusingcategorizedaccountsummary)简单分录(simpleentry)结算账户(settlementaccounts)结账(closingaccount)结

27、账分录(closingentry)借贷记账法(debit-creditbookkeeping)通用日记账核算形式(bookkeepingprocedureusinggeneraljournal)外来原始凭证(sourcedocumentfromoutside)现金日记账(cashjournal)虚账户(nominalaccounts)序时账簿(bookofchronologicalentry)一次凭证(single-recorddocument)银行存款日记账(depositjournal)永续盘存制(perpetualinventorysystem)原始凭证(sourcedocument)暂

28、记账户(suspenseaccounts)增减记账法(increase-decreasebookkeeping)债权结算账户(accountsforsettlementofclaim)债权债务结算账户(accountsforsettlementofclaimanddebt)债务结算账户(accountsforsettlementofdebt)账户(account)账户编号(Accountnumber)账户对应关系(debit-creditrelationship)账项调整(adjustmentofaccount)专用记账凭证(special-purposevoucher)转回分录(revers

29、ingentry)资金来源账户(accountsofsourcesoffunds)资产负债账户(balancesheetaccounts)转账凭证(transfervoucher)资金运用账户(accountsofapplicationsoffunds)自制原始凭证(internalsourcedocument)总分类账簿(generalledger)总分类账户(generalaccount)附加账户(adjunctaccounts)付款凭证(paymentvoucher)分类账簿(ledger)中级会计固定资产(fixedassets)利润总额利益分配(profitdistribution)

30、应计费用(accruedexpense)商标权(trademarksandtradenames)全部履行法净利润(netincome)应付利润(profitpayable)未分配利润收益债券(incomebonds)货币资金利息资本化(capitalizationofinterests)公益金工程物资预付账款(advancetosupplier)其他应收款(otherreceivables)现金(cash)预收账款公司债券发行(corporatebondfloatation)应付工资(wagespayable)实收资本(paid-incapital)盈余公积(surplusreserves)管

31、理费用土地使用权股利(dividend)应交税金(taxespayable)流动资金负商誉(negativegoodwill)费用的确认(recognitionofexpense)短期投资(temporaryinvestment)专项资产【旧】专有技术(know-how)专营权(franchises)资本公积(capitalreserves)资产负债表法资金占用和资金来源旧自然资源(naturalresources)存货(inventory)车间经费【旧】偿债基金(sinkingfund)长期应付款(long-termpayables)长期投资(long-terminvestments)长期借

32、款(long-termloans)长期负债(long-termliabilityoflong-termdebt)财务费用(financingexpenses)拨定留存收益(appropriatedretainedearnings)标准成本法(standardcosting)变动成本法(variablecosting)比例履行法包装物版权(copyrights)高级会计期货交易市场(marketoffuturestransaction)期货交易(futurestransaction)举债经营融资租赁(leveragedlease)金融工具(financialinstruments)企业集团(bu

33、sinessqroup)年度报告(annualreport)内部往来(transactionsbetweenhomeofficeandbranches)合伙企业(partnershipenterprise)合并资产负债表(consolidatedbalancesheet)合并主体的所得税会计(accountingforincometaxesofconsolidatedentities)(美)合并现金流量表(consolidatedstatementofcashflow)合并价差(cost-bookvaluedifferentials)合并会计报表(consolidatedfinancialst

34、atements)购买法(purchasemethed)企业整体价值(thevalueofanenterpriseasawhole)权益结合法(poolingofinterestmethod)期内所得税分摊(intraperiodtaxallocation)(美)期末存货的未实现损益(unrealizedprofitinendinginventory)公司间的长期资产业务(intercompanytransactionsinlong-termassets)名义货币保全(maintainingcapitalinunitsofmoney)基金论(thefundtheory)功能性货币(functi

35、onalcurrency)(美)汇兑损益(exchangegainsorlosses)合并财务状况变动表(consolidatedstatementofchangesinfinancialpoition)合并财务状况变动表(consolidatedstatementof换算损益(translationgainsorlosses)举债经营收购(Leveragedbuyouts，简称LBC)(美)母公司持股比例变动(changeinownershippercentageheldbyparent)交互分配法(reciprocalallocationapproach)(美)货币项(monetaryit

36、ems)合伙清算(partnershipliquidation全面分摊法(comprehensiveallocation)固定资产投资方向调节税合并费用(expensesrelatedtocombinations)间接标价法(indirectquotation)买入汇率(buyingrate)期货合约(futruescontract)混合合并(conglomeration)控投公司(holdingcompany)股票指数期货(stockindexfutrues)横向销售(crosswisesale)固定汇率(fixedrate)纳税影响法(taxeffectmethod)记账汇率(record

37、ingrate)横向合并(horizontalintegration)合并前股利(preacquisitiondividends)可变现净值(netrealizable)企业合并会计(accountingforbusinesscombination)平仓盈亏(offsetgainandloss)卖出汇率(sellingrate)金融期货交易(financialfuturestransaction)会计利润(accountingincome)合并损益表(consolidatedincomestatement)公允价值(fairvalue)期权(options)间接控股(indirectholdi

38、ng)两笔交易观(two-transactionopinion)破产清算(bankrupcyliquidation)企业合并(businesscombination)企业论(theenterprisetheory)商品寄销(consignment)个人所得税(personalincometax)个人财务报表(personalfinancialstate-ments)(美)改组计划(reorganizationplan)(美)改组(reorganization)复杂权益法(complexequitymethod)附属公司(associatedcompany)负权人偿金(dividend)浮动汇率

39、(floatingrate)分支机构会计(accountingforbranch)推定赎回损益(constructivegainsandlossesonbonds)推定赎回(constructiveretirement)投机(spculation)贴水(discount)特定物价指数(specificpriceindex)分支机构(branch)分期收款销货(installmentsales)分次清算(installmentliquidation)分部报告(segmentalreporting)房地产收入(realestaterevenue)房地产成本(costofrealsetate)房地产

40、(realestate)多种汇率法(multiplyexchangerate)对境外实体的净投资(netinvestmentinforeignentities)订量单位：(unitsofmeasurement)递延法(defferedmethod)当代理论(contemporarytheory)单一汇率法(singalmethod)退休金(pensionplan)退休金会计(accountingforpensionplan)(美)退休金给付义务(pensionbenefitobligations)(美)外币(foreigncurrency)外币业务(foreigncurrencytransac

41、tion)吸收合并(merger)物价变动会计(accountingforpricechanges)无偿债能力(insolvency)完全合并(fullconsolidation)物价指数(priceindex)物价变动(pricechanges)完全应计法(fullaccrualmethod)物价总指数(generalpriceindex)外汇期货交易(foreignexchangefrtruestransaction)下推会计(push-downaccounting)(美)先折算后调整法(translation-remeasurementmethod)现行成本/稳值货币会计(current

42、cost/generalpurchasingpoweraccountin)现行成本(crurentcost)现行成本会计(currentcostaccounting)先调整后折算法(remeasurement-translationmethod)销售代理处(salesagency)相互持股(mutualholdings)相对账户调节(reconciliationofhomeofficeandbranchaccounts)新合伙人入伙(admissionofanewparther)向上销售(upstreamsale)衍生金融工具(derivativefinancialinstru-ments)销

43、售式融资租赁(sales-typefinancinglease)向下销售(downstreamsale)消费税(consumertax)一笔交易观(one-transactionopinion)业主权论(theproprietorshiptheory)一般物价水准会计(generalpricelevelaccounting)一般购买力单位(unitsofgeneralpurchasingpower)招股说明书(prospectus)中间汇率(middlerate)中期报告(interimreporting)重置成本(replacementcost)转租赁(subleases)准改组(quasi

44、-reorbganization)(美)资本保全(capitalmaintenance)资本化价值(capitalizedvalue)资本因素(capitalfactor)资产负债法(asset/libilitymethod)存货转让价格(inventorytransferprice)创立合并(consolidation)出租人会计(accountingforleases-lessor)持有(产)损益(holdinggainslosses)持仓盈亏(opsitiongainandloss)承租人会计(accountingforleases-leasee)成本回收法(costrecoveryme

45、thod)纵向合并(Verticalintegration)综合变动(generalchange)子公司权益变动(changeinownershipofasubsidiary)子公司(subsidiarycompany)资源税(resourcestax)成本法(costmethod)财产信托会计(fiduciaryaccounting)(美)财产税(propertytax)部分分摊法(partialallocation)不合并子公司(unconsolidatedsubsidiaries)最低退休金负债(minimumliability)(美)租赁(leases)租金(rents)企业会计企业财

46、务(businessfinance)期权市场(optionmarket)期货市场(futuremarket)可转让定期存单市场(negotiableCDmarket)货币市场(moneymarket)黄金市场(goldmarket)国有独资公司股份有限公司(companylimitedbyshares)股份两合公司(limitedpactnership)公司(company)二级市场(securitysecondarymarket)独资企业(soleproprietorship)店头市场(over-the-counter-market)承兑市场(acceptancemarket)拆借市场(le

47、ndingmarket)财务制度(financialregulations)财务政策(financialpolicy)财务预测(financialforecast)财务控制(financialcontrol)金融市场(financialmarket)财务决策(financialdecision)财务监督(financialcupervision)财务计划(financialplanning)财务活动(financialactivities)财务管理组织(organizationoffinancialmanagement)一级市场(securityprimarymarket)无限责任公司(com

48、panyofunlimitedliability)外汇市场(foreignexchangemarket)贴现市场(dixcountmarket)企业组织形式(formsofenterpriseorganization)政府会计企业财务(businessfinance)期权市场(optionmarket)期货市场(futuremarket)可转让定期存单市场(negotiableCDmarket)货币市场(moneymarket)黄金市场(goldmarket)国有独资公司股份有限公司(companylimitedbyshares)股份两合公司(limitedpactnership)公司(com

49、pany)二级市场(securitysecondarymarket)独资企业(soleproprietorship)店头市场(over-the-counter-market)承兑市场(acceptancemarket)拆借市场(lendingmarket)财务制度(financialregulations)财务政策(financialpolicy)财务预测(financialforecast)财务控制(financialcontrol)金融市场(financialmarket)财务决策(financialdecision)财务监督(financialcupervision)财务计划(financialplanning)财务活动(financialactivities)财务管理组织(organizationoffinancialmanagement)一级市场(securityprimarymarket)无限责任公司(companyofunlimitedliability)外汇市场(foreignexchangemarket)贴现市场(dixcountmarket)企业组织形式(formsofenterpriseorganization)事业