财务中英文对照

1、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Proprietorship合伙人企业Partnersh

2、ip公司Corporation会计目标AccountingObjectives会计假设AccountingAssumptions会计要素AccountingElements会计原贝UAccountingPrinciples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)Assumption会计分期假设Time-perio

3、dAssumption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MaterialityPrinciple稳健性原则Conservatis

4、mPrinciple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(2)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SourceDocument日记帐Journal总分类帐

5、GeneralLedger明细分类帐SubsidiaryLedger试算平衡TrialBalanee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(3)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Sinkingfund定额备用金Imprestp

6、ettycash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Salesreturnandallowanee坏帐费用Baddebt

7、expense备抵法Allowaneemethod备抵坏帐Baddebtallowanee损益表法Incomestatementapproach资产负债表法Balaneesheetapproach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禾U息率Interestrate到期日Maturitydate本票Promissorynote贴现Discount背书Endorse拒付费Prote

8、stfeecom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Purchaseallowaneeanddiscounts存

9、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毛禾U法Grossmarginmethod零售价格法Retail

10、method成本率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Contractinterestrate,st

11、atedrate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JLiquidatingdividends到期日Maturitydate到期值Maturityvalue直线摊销法Straight-Linemethodofamortization实际禾利息摊销法Effective-interestmethodofamortization固定资产固定资产PlantassetsorFixedassets原值Originalvalue预计

12、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Obsolescenee直线法Straight-linemethod(SL)工作量法Units-of-productionmethod(UOP)力口速折旧法Accelerateddepreciationmethod双倍余额

13、递减法Double-decliningbalaneemethod(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(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Franc

14、hises商誉Goodwill开办费Organizationcost租赁权Leasehold摊销Amortization(8) 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CurrentmaturitiesofIong-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valueadded

15、tax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Permanentdifferenee时间性差异Timingdifferenee应付税款法Taxespayablemethod纟纳税影响会计法Taxeffect

16、accountingmethod递延所得税负债法Deferredincometaxliabilitymethod(9) 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记名公司债券Regist

17、eredBonds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Repaymentatadvanee偿债基金Sinkingfund长期应付票据Long-termnotespayable抵押借款Mortgageloan(1

18、0) 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Cumulativeprefer

19、redstock非累积优先股Noncumulativepreferredstock完全参加优先股Fullyparticipatingpreferredstock咅B分参加优先股Partiallyparticipatingpreferredstock非部分参加优先股Nonpartiallyparticipatingpreferredstock现金发行Issuaneeforcash非现金发行Issuaneefornoncashconsideration股票的合并发行Lump-sumsalesofstock发行成本Issuaneecost成本法Costmethod面值法Parvaluemethod捐

20、赠资本Donatedcapital盈余分酉己Distributionofearnings股禾UDividend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(11) 财务报表财务报表FinancialStatement资产负债表BalaneeSheet收益表IncomeStatement帐户式AccountForm报告式ReportForm编制（报表）Prepare

21、工作底稿Worksheet多步式Multi-step单步式Single-step（12）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（13）财务报表分析财务报表分析Analysis

22、offinancialstatements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已获禾利息倍数Numberoftimesinteres

23、tearned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(14) 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

24、Minorityinterest权益联营合并Poolingofinterest购买合并Combinationbypurchase权益法Equitymethod成本法Costmethod(15) 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Currentco

25、st重置成本Replacementcost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Unrealizedholdinggains

26、orlosses1资产assets1112流动资产currentassets111现金及约当现金cashandcashequivalents1111库存现金cashonhand1112零用金/周转金pettycash/revolvingfunds1113银行存款cashinbanks1116在途现金cashintransit1117约当现金cashequivalents1118其它现金及约当现金othercashandcashequivalents112短期投资short-term1122短1123短期短期投资-受短期投资么司债-其它short-term短期投资-股票short-terminv

27、estments-stockshort-terminvestments-short-termnotesandbillsinvestment1121期投资-短期投资-政府债券short-terminvestments-governmentbonds1124益凭证short-terminvestments-beneficiarycertificatesshort-terminvestments-corporateinvestments-other1129票券short-term应收票据investmenttomarket1132notesreceivable应收票据-关系人1137票据othern

28、otesreceivabletibleaeeounts-notes应收帐款aceountsbonds1128备抵短期投资跌价损失113应收票应收票据贴现1125短期投资allowaneeforreductionof据notesreceivable1131discountednotesreceivablenotes1139receivablereceivable应收帐款allowaneereceivable1147备抵呆帐-应收帐款其它应收款otherreceivablesreceivable1138其它应收备抵呆帐应收票据allowaneeforuncollec-应收帐款aceountsrec

29、eivable1141应收分期帐款installmentaceountsreceivable-relatedparties1141142aeeountsreceivable-relatedparties1149118forwardexchangecontract-关系人foruncollec-tibleaeeounts-aeeountsreceivable1181应收出售远汇款应收远汇款-夕卜币forwardexchangecontractreceivable-foreigncurrencies买卖远汇折价earnedrevenuereceivable11821183discountonfor

30、wardex-changecontract11841185应收退税款incometaxrefundreceivable其它应收款其它应收款-关系人otherreceivables-relatedparties1188otherreceivables-other1189应收收益1187-其它tibleaeeounts-otherreceivablesmerchandiseinventory1212goodsintransitmarketfinished12191221goods122512271229预付费用1223委外加工物料supplies备抵存货跌价损失备抵呆帐-其它应收款121122存货

31、inventories寄销商品consignedgoods备抵存货跌价损失finishedgoodsallowanee1222forallowanee12111213foruncollec-商品存货在途商品制成品副产品by-productsworkinprocess-outsourced12261224reduction寄销制成品在制品workinprocess原料rawmaterialsofinventorytoconsignedprepaidexpenses1251prepaidrents1253预付保险费supplies1255预付所得税prepaidexpenses126prepaymentforpurchases1268流动资产othercurrentassets1228在途原物料materialsandsuppliesintransitallowaneeforreductionofinventorytomarket1251252预付租金用品盘存office其它预付费用other预付薪资prepaidpayrollprepaidinsuranee1254prepaidincometax1258预付款项prepayments1261其它预付款项otherprepayments预付货款128129其它1281(orover