中英文财会词汇对照表

1、中英文词汇对照表AAbove-the-line items线上项目Absences, compensated缺勤，带薪假期Absorption costing完全成本法Absorption costing income statement完全成本法下的损益表Accelerated depreciation method加速折旧法Account(s)账户；会计科目analyzing and summarizing transactions in 在账户中分析和总结经济业务analyzing 分析性账户balance of 账户余额cash short and over 现金余缺账户charact

2、eristics of 账户的特点chart of 会计科目表clearing 清理账户contra or contra asset抵减或资产抵减账户controlling 控制账户estimate of uncollectible 坏账估计expanded chart of 扩充的会计科目表fees earned on 服务收费income statement 损益表账户normal balances of 账户的正常余额other 其他账户real 实账户statement of 账单temporary or nominal 临时性账户或虚账户usefulness of 账户的有用性Acc

3、ount form账户式Account payable应付账款Account receivable应收账款Accounting会计；会计学differences between managerial and financial管理会计与财务会计的区别double-entry复式会计financial and managerial财务会计与管理会计financial财务会计management 管理会计managerial管理会计private 内部会计；私营企业会计profession of 会计职业public 公共会计responsibility 责任会计Accounting cycle会

4、计循环for a merchandising business 商业企业会计循环Accounting equation会计恒等式business transactions and 经济业务与会计恒等式Accounting fields, specialized会计领域，专门会计领域Accounting for会计bond investments债券投资的会计处理bonds payable应付债券的会计处理cost centers, responsibility成本中心会计，成本中心责任会计depreciation折旧会计dividends股利的会计处理exchanges of similar

5、fixed assets, review of相似固定资产交换的会计处理，相似固定资产交换会计处理的回顾exchanges of similar fixed assets, summary illustration相似固定资产交换的会计处理，总结相似固定资产交换的会计处理investments in stocks股票投资的会计处理limited liability corporations有限责任公司的会计处理merchandise transactions,illustration of 商品交易会计，商品交易会计介绍notes receivable应收票据的会计处理partnerships

6、合伙企业的会计处理profit centers, responsibility利润中心会计，利润中心责任会计uncollectibles, allowance method 坏账会计，坏账会计处理的备抵法uncollecubles, direct write-off method of 坏账会计，坏账会计处理的直接注销法Accounting in business, role of商业中的会计，会计在商业中的角色Accounting information and the stakeholders of a business会计信息与企业利益相关者Accounting period conce

7、pt会计期间概念Accounting principles(GAAP), generally accepted公认会计原则Accounting principles, changes in会计原则，会计原则变更Accounting rate of return会计回报率Accounting system(s)会计系统；会计制度basic 基本会计系统computerized 电算化会计系统cost 成本会计系统for merchandisers 商业会计系统for payroll and payroll taxes 工资和工资税会计系统manual 手工会计系统Accounting syste

8、m overview, cost会计系统概述；成本会计系统概述Accounting treatments of contingent liabilities或有负债的会计处理Accounts for a periodic inventory system, chart of定期盘存制账户 定期盘存制会计科目表Accounts payable应付账款Accounts payable control and subsidiary ledger应付账款控制和明细分类账Accounts payable subsidiary ledger应付账款明细分类账Accounts receivable应收账款a

9、ging of 应收账款账龄分析Accounts receivable analysis应收账款分析Accounts receivable control and subsidiary ledger应收账款控制和明细分类账Accounts receivable subsidiary ledger应收账款明细分类账Accounts receivable turnover应收账款周转率Accrual basis应计制；权责发生制Accruals应计收入或费用deferrals and 递延和应计收入或费用Accrued assets应计资产Accrued expense(s)应计费用Accrued

10、 expenses payable应计应付费用Accrued fees应计收费Accrued liabilities应计负债Accrued revenues应计收入Accrued wages应计工资Accumulated depreciation累计折旧Accumulated other comprehensive income累计其他全面收益Acid-test ratio速动比率；酸性测试比率Acquiring fixed assets, stages of获取固定资产，获取固定资产阶段Activity base(s)作业基础Activity base product cost calcul

11、ations作业基础产品成本计算Activity base usage quantities, estimated作业基础耗用量，估计作业基础耗用量Activity drivers)作业动因Activity rates作业率Activity-based costing (ABC),作业成本计算法Adjusted trial balance调整后试算平衡表Adjusted trial balance columns调整后试算平衡表栏Adjusting and closing entries调整分录和结账分录Adjusting entries调整分录ledger with 分类账调整分录recor

12、ding 记录调整分录Adjusting process调整过程Adjustment process, summary of 调整过程，调整过程总结Adjustments, summary of basic调整，基本调整总结Adjustments columns调整栏Adjustments to net income- indirect method净收益调整间接法Administrative expenses管理费用Affiliated companies联营公司；附属公司Aging of accounts receivable应收账款账龄分析Aging the receivables应收账

13、款账龄分析Allocating income taxes分配所得税Allocation, cost分配，成本分配Allocation base分配基础Allowance, purchase折让，购货折让Allowance account, write-offs to备抵账户；备抵账户注销Allowance method备抵法Allowance method of accounting for uncollectibles坏账会计处理的备抵法Alternate entity characteristics, comparison不同实体特征，不同实体特征的比较Alternate entity f

14、orms, equity reporting for不同实体形式，不同实体形式的权益报告Alternative financing plans, effect of可选择的筹资计划，可选择筹资计划的效果Amortization摊销(bond investments) （债券投资）effective interest rate method of 摊销的实际利率法of discount by the interest method 实际利率法下折价的摊销of discount on bonds payable 应付债券折价摊销of premium by the interest method 实

15、际利率法下溢价的摊销of premium on bonds payable 应付债券溢价摊销Amortizing a bond discount分期偿还债券折价Amortizing a bond premium分期偿还债券溢价Amount, present value of数量；金额，数量、金额的现值Analysis分析accounts receivable 应收账款分析assumptions of cost-volume-profit 本量利分析的假设capital investment 资本投资分析cost-volume-profit 本量利分析current position 流动（现行

16、）状况分析differential 差异分析factors that complicate capital investment 使资本投资复杂化的因素graphic approach to cost-volume-profit 本量利分析的图解方法horizontal 水平分析inventory 存货分析mathematical approach to cost-volume-profit 本量利分析的数学方法nature of capital investment 资本性投资的性质net present value at 12% 回报率为12的净现值分析net present value净

17、现值分析profitability 收益性分析solvency 偿债能力分析traditional 传统分析use of computers in cost-volume-profit analysis 计算机在本量利分析中的运用vertical垂直分析what if or sensitivity敏感性分析Analysis report分析报告discontinue an unprofitable segment, differential 停止经营一个未盈利部门的分析报告，停止经营一个未盈利部门的差异分析报告lease or sell, differential 出租或出售差异分析报告mak

18、e or buy, differential 制造或购买差异分析报告process or sell, differential 加工或出售差异分析报告replace equipment, differential 设备更换差异分析报告sell at special price, differential 特定售价差异分析报告Analytical measures分析指标other其他分析指标summary of 分析指标总结Analyzing and summarizing transactions, illustration of分析和总结经济业务，举例说明分析和总结经济业务Annual r

19、eports, corporate年度报告，公司年度报告Annuity年金present value of an, 年金现值Annuity of $1 at compoundinterest, present value of1美元年金复利，1美元年金的复利现值Annuity table, partial present value of年金表，部分年金现值表Application of incorporation公司设立申请Approach方法cost price 成本价格法market price 市场价格法negotiated price 协议价格法Appropriations限制用途的

20、拨款Articles of incorporation公司章程Articles of partnership合伙章程Assembly装配Asset(s)资产accrued应计资产book value of 资产的账面价值contra 资产抵减contributing to a partnership 向合伙企业投入资产costs of acquiring fixed 固定资产获取成本current 流动资产discarding fixed 废弃的固定资产disposal of fixed 固定资产的处置donated 接受捐赠的资产exchanging similar fixed 交换相似的固

21、定资产financial reporting for fixed and intangible 固定资产和无形资产的财务报告fixed 固定资产fixed and intangible in the balance sheet 资产负债表中的固定资产和无形资产fixed or plant 固定或厂房设备资产intangible 无形资产internal control of fixed 固定资产的内部控制leasing fixed 租赁固定资产nature of fixed 固定资产的性质plant 厂房设备资产prepaid expense recorded initially as 预付费

22、用初始记录为资产quick 速动资产rate earned on total 总资产收益率rate of income from operations to total 营业利润对总资产比率rate of return on 资产回报率ratio of net sales to 总资产周转率revaluation of 资产重估review of accounting for exchanges of similar fixed 相似固定资产交换会计处理的回顾selling fixed 出售固定资产summary illustration-accounting for exchanges of

23、 similar fixed总结相似固定资产交换的会计处理tangible 有形资产Assumptions of cost-volume-profit analysis本量利分析的假设Audit Committee审计委员会Available-for-sale securities可供出售证券Average cost method平均成本法determining costs under 平均成本法下成本的确定use of 使用平均成本法Average rate of return平均回报率Average rate of return method平均回报率法BBad debts expense

24、坏账费用Balance of the account账户余额Balance sheet 资产负债表 budgeted 预算资产负债表 comparative 比较资产负债表 corporation 公司的资产负债表 horizontal analysis, comparative 资产负债表水平分析，比较资产负债表水平分析 merchandise inventory on 资产负债表中的商品存货 presentation of cash on 资产负债表中现金的列示 presentation of merchandise inventory on 商品存货在资产负债表中的列示 receivab

25、les on 资产负债表中的应收款项 report form of 报告式资产负债表 stockholders equity in the 资产负债表中的股东权益 stockholders equity section 资产负债表中的股东权益部分 temporary investments on 资产负债表中的临时性投资 vertical analysis, comparative 资产负债表垂直分析，比较资产负债表垂直分析Balance sheet accounts, transactions and资产负债表账户，交易和资产负债表账户Balance sheet and income sta

26、tement data for direct method直接法下资产负债表和损益表数据Balance sheet budgets资产负债表预算Balance sheet columns, income statement and 资产负债表栏目，损益表和资产负债表栏目Balance sheet of a corporation公司的资产负债表Balance sheet presentation of bond investments债券投资在资产负债表中的列示Balance sheet presentation of bonds payable资产负债表中应付债券的列示Balance sco

27、recard平衡记分卡Bank accounts 银行往来账户 as a control over cash 银行往来账户作为现金控制 business 企业银行往来账户Bank reconciliation银行存款余额调节表Bank statement银行对账单 comparison with business records 银行对账单与企业记录比较Bankers ratio银行用比率；企业流动比率Banks, investment银行，投资银行Base(s)基础；基数 activity 作业基础 allocation 分配基础Basic analytical procedures基本分析

28、程序Basic earnings per share每股基本收益Basis基础 accrual 应计制；权责发生制 cash 现金制；收付实现制Below-the-line items线下项目Benefits利益；福利 employees fringe 员工额外福利 fringe 额外福利 other than pensions, postretirement 养老金以外的福利；养老金以外的退休福利Benefit dollars as a percent of total各项福利占福利总额的百分比Bills ,enter form票据，加入票据格式Board of directors董事会Bo

29、nd(s)债券 callable 可赎回债券 convertible 可转换债券 debenture 无担保债券 investments in 债券投资 present value of the face amount of 债券面值的现值 serial 分期偿还债券 term定期债券 zero-coupon 无息债券Bond discount, amortizing债券折价，债券折价摊销Bond indenture债券契约Bond investments债券投资 accounting for 债券投资的会计处理 balance sheet presentation of 债券投资在资产负债表

30、中的列示Bond premium, amortizing债券溢价，债券溢价摊销Bond redemption债券偿还；债券赎回Bond sinking funds债券偿债基金Bonds issued已发行债券 at a discount 折价发行债券 at a premium 溢价发行债券 at face amount 以面值发行债券Bonds payable应付债券 accounting for 应付债券的会计处理 amortization of premium 应付债券溢价摊销 balance sheet presentation of 资产负债表中应付债券的列示 characterist

31、ics of 应付债券的特征Bonuses, partner奖金；红利，合伙人奖金Book value账面价值 net 账面净值 of the asset 资产的账面价值Boot补价Bottleneck(s)瓶颈 product pricing under production 生产瓶颈下的产品定价 product profitability and pricing under production 生产瓶颈下的产品获利能力和产品定价 product profitability under production 生产瓶颈下的产品获利能力Bottleneck hour, contribution

32、 margin per瓶颈小时，每瓶颈小时的贡献毛益Break-even chart盈亏分析图Break-even point盈亏临界点 summary of effects of changes on 各因素变动对盈亏临界点的影响总结Budget(s)预算 balance sheet 资产负债表预算 capital expenditures 资本支出预算 cash 现金预算 completing the cash 完全现金预算 cost of goods sold 销货成本预算 direct labor cost 直接人工成本预算 direct materials purchases 直接材

33、料采购预算 factory overhead cost 制造费用预算 factory overhead flexible 制造费用弹性预算 flexible 弹性预算 flexible and static 弹性预算与固定预算 income statement 损益表预算 master 总预算 production 生产预算 sales 销售预算 selling and administrative expenses 销售与管理费用预算 setting conflicting goals 预算目标设定冲突 setting goals too loosely预算目标设定过松 setting go

34、als too tightly预算目标设定过紧 static 固定预算Budget performance report预算业绩报告Budgetary performance evaluation预算业绩评价Budgetary slack预算松弛Budgeted balances sheet预计资产负债表Budgeted income statement预计损益表Budgeting 预算编制 capital 资本支出预算编制 continuous 连续预算编制 human behavior and 人类行为与预算编制 nature and objectives of 预算编制的性质与目标 ob

35、jectives of 预算编制的目标 zero-based 零基预算Budgeting systems预算系统 computerized 计算机预算系统Building房屋；建筑物Business(es)商业；企业；经营；业务 accept at a special price 接受特定售价的订货accounting information and the stakeholders of 会计信息与企业利益相关者 financial history of 企业财务历史记录 flow of costs through a service 服务企业成本流转 job order cost syst

36、ems for professional service 专业服务企业分批成本计算 life cycle of 企业生命周期 manufacturing 制造企业 merchandising 商业企业 nature of merchandising 商业企业的性质 nature of 企业的性质 periodic inventory systems for merchandising 商业企业的定期盘存制 role of accounting in 会计在经营中的角色 service 服务企业 types of 业务类型Business bank accounts企业银行往来账户Busines

37、s combinations企业合并Business entities, alternate forms of 企业主体；企业主体的不同形式Business entity concept企业主体概念Business ethics商业道德Business life cycle企业生命周期Business organizations, types of 企业组织，企业组织类型Business segment业务部门Business stakeholder企业利益相关者Business strategy企业战略Business transactions 经济业务accounting equation

38、 and 会计恒等式与经济业务flow of 经济业务流程Business Week商业周刊Buy 购买 differential analysis report-make or 制造或购买分析报告 make or 制造或购买Bylaws 公司内部规程CCalendar year日历年度Calendar-year basis日历年度基础Callable bonds可赎回债券Capital资本and revenue expenditures 资本性和收益性支出legal 法定资本paid-in or contributed 实缴或实收资本sources of paid-in 实缴资本的来源wor

39、king 营运资本Capital budgeting资本支出预算编制Capital deficiency资本亏损Capital expenditures资本性支出Capital expenditures budget资本性支出预算Capital investment, lease versus资本投资，租赁与资本投资Capital investment analysis资本投资分析factors that complicate 使资本投资复杂化的因素nature of资本投资分析的性质Capital investment proposal,methods of evaluating资本投资方案

40、，评价资本投资方案的方法Capital lease融资租赁；资本性租赁Capital rationing资本分配Capital rationing decision process资本分配决策过程Capitalist, venture (VC)资本家，风险投资家Career paths of corporate executives公司执行官的职业生涯Carrying amount账面金额Cash现金bank accounts as a control over 银行往来账户作为现金控制nature of and the importance of controls over 现金控制的性质和

41、重要性retailers sources of零售商的现金来源Cash basis现金制；收付实现制Cash budget现金预算completing 完全现金预算Cash dividend现金股利Cash equivalents现金等价物Cash flow from operations,direct and indirect method,经营活动现金流量，直接法和间接法Cash flow management, corporate life-cycle stages and现金流量管理，公司生命周期阶段与现金流量管理Cash flow per share, no每股现金流量，无每股现金流

42、量Cash flows现金流量direct method, statement of 直接法，现金流量表的直接法direct method, statement of 直接法，现金流量表的直接法direct method, work sheet for statement of 直接法，现金流量表直接法工作底稿indirect method, statement of间接法，现金流量表的间接法indirect method, statement of 间接法，现金流量表的间接法indirect method, work sheet for statement of 间接法，现金流量表间接法工作

43、底稿preparing the statement of 现金流量表编制准备reporting 现金流量报告statement of 现金流量表used for payment of dividends 支付股利的现金流量work sheet for statement of 现金流量表工作底稿Cash flows from financing activities筹资活动现金流量Cash flows from investing activities投资活动现金流量Cash flows from operating activities经营活动现金流量direct method 经营活动现金

44、流量的直接法indirect method 经营活动现金流量的间接法reporting 经营活动现金流量报告Cash management, seasonal现金管理，季节性现金管理Cash on the balance sheet, presentation of资产负债表中的现金，资产负债表中现金的列示Cash payback period现金回收期Cash payments现金付款estimated 估计现金付款internal control of 现金付款的内部控制Cash payments for为支付现金income taxes 为所得税支付现金merchandise 为商品支付

45、现金operating expenses 为经营费用支付现金Cash payments journal现金付款日记账and postings 现金付款日记账和过账for merchandising business 商品交易的现金付款日记账Cash receipts现金收款control of 现金收款控制estimated 估计现金收款Cash receipts journal现金收款日记账for merchandising business 商品交易的现金收款日记账Cash received收到现金from cash sales 从现金销售中收到现金from customers 从顾客处收

46、到现金in the mail 通过邮件收到现金Cash sales现金销售Cash short and over account现金余缺账户Cells, manufacturing单元，制造单元Center(s)中心cost 成本中心investment 投资中心profit 利润中心responsibility 责任中心responsibility accounting for cost 成本中心责任会计responsibility accounting for profit 利润中心责任会计responsibility accounting reports for cost 成本中心责任会

47、计报告Centralized and decentralized operations集权和分权经营Certificates, stock证明；持股证书Certified Internal Auditor(CIA)注册内部审计师Certified Management Accountant(CMA)注册管理会计师Certified Public Accountant(CPAs)注册会计师Change fund找换金Charges费用payroll accounting department 工资会计部门费用service department 服务部门费用Chart图；表cost-volume

48、-profit or break-even 本量利或盈亏临界图cost-volume-profit 本量利图original and revised profit-volume 原始的和修正的利润产量图profit-volume 利润产量图revised cost-volume-profit 修正的本量利图Chart of accounts会计科目表expanded 扩充的会计科目表for a merchandising business 商业企业会计科目表for a periodic inventory system 定期盘存制下的会计科目表periodic inventory system

49、 定期盘存制会计科目表Charter营业执照Check检查；核对；支票Check and remittance advice支票和汇款通知单Classifying costs分类成本Clearing account清理账户Clock cards记时卡Closing entries结账分录adjusting and 调整分录和结账分录flow chart of 结账分录流程图journalizing and posting, 日记账和过账、结账分录Closing process结账程序Combination strategy混合战略Commercial Law League of America美国商法联盟Common stock普通股dividends and earnings per share of 普通股股利和普通股每股收益Common stockholders equity, rate earned on普通股股东权益，普通股股东权益收益率Common-size income statement通用损益表Common-size statement通用报表Communicat