会计账户与术语中英文表

1、Account 帐户Accounting system 会计系统American Accounting Association 美国会计 协会American Institute of CPAs 美国注册会计师 协会Audit审计Balance sheet资产负债表Bookkeepking 簿记Cash flow prospects现金流量预测Certificate in Internal Auditing 内部审计证 书Certificate in Management Accounting 管理 会计证书Certificate Public Accountant 注册会计师Cost acc

2、ounting 成本会计External users外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务 会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公 认会计原则General-purpose information 通用目 的信息Government Accounting Office 政府会计办 公室Income statement 损益表Institute of Internal Auditors 内部审

3、计师协 会Institute of Management Accountants 管理会 计师协会Integrity整合性Internal auditing 内 部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users内部使用者Management accounting 管理会计Return of investment 投资回报_ Return on investment 投资报酬 Securities and Exchange Commission 证券交；易委员会1 Statement

4、of cash flow 现金流量表1 Statement of financial position 财务状况表1 Tax accounting 税务会计 1 Accounting equation 会计等式 IArticulation 勾稽关系1 Assets 资产 I1 Business entity 企业个体1 Capital stock 股本! Corporation 公司:Cost principle 成本原则Creditor债权人Deflation通货紧缩-Disclosure 批露Expenses 费用Financial statement 财务报表Financial acti

5、vities 筹资活动Going-concern assumption 持续经营假设Inflation通货膨涨Investing activities 投资活动Liabilities 负债:Negative cash flow 负现金流量I:Operating activities 经营活动 !:Owners equity所有者权益IPartnership合伙企业BPositive cash flow 正现金流量 Retained earning 留存利润 Revenue 收入Sole proprietorship 独资企业Solvency清偿能力Stable-dollar assumptio

6、n 稳定货币假设Stockholders 股东1 Stockholders equity 股东权益1 Window dressing 门面粉饰 III财会名词汉英对照表:（1）会计与会计理论 1 会计 accountingI1 决策人 Decision MakerI1投资人Investor1 股东 Shareholder债权人Creditor财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting私业会计 Private Accounting 公众会计 Public Accounting注册会计师 CPA

7、 Certified Public Accountant 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Partnership 公司 Corporation会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Stat

8、ements财务分析 Financial Analysis会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity （Going-concern） Assumption会计分期假设 Time-period Assumption资产Asset负债 Liability业主权益Owners Equity收入 Revenue 费用 Expense 收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle 配比原则 Matching

9、Principle全面披露原则 Full-disclosure （Reporting） Principle客观性原则 Objective Principle 一致性原则 Consistent Principle 可比性原则 Comparability Principle 重大性原则 Materiality Principle 稳健性原则 Conservatism Principle_权责发生制Accrual Basis现金收付制Cash Basis1 财务报告 Financial Report 流动资产 Current assets1 流动负债 Current Liabilities1 长期负

10、债 Long-term Liabilities1 投入资本 Contributed CapitalI,留存收益 Retained Earning：（2）会计循环I会计循环 Accounting Procedure/Cycle会计信 息系统 Accounting information! System:帐户 Ledger会计科目Account会计分录 Journal entry原始凭证 Source Document日记帐Journal总分类帐 General Ledger明细分类帐 Subsidiary Ledger”试算平衡 Trial Balance现金收款日记帐Cash receipt

11、journalI现金付款日记帐 Cash disbursements journal销售日记帐Sales Journal:购货日记帐 Purchase Journal:普通日记帐 General JournalI:工作底稿WorksheetI:调整分录 Adjusting entries B结帐 Closing entries=（3）现金与应收帐款现金Cash,银行存款Cash in bank库存现金Cash in hand流动资产 Current assets偿债基金Sinking fund1 定额备用金 Imprest petty cash1 支票 Check（cheque）I银行对帐单B

12、ank statement银行存款调节表 Bank reconciliation -1 statement1 在途存款 Outstanding depositI在途支票 Outstanding check应付凭单 Vouchers payable1 应收帐款 Account receivable应收票据 Note receivable 起运点交货价F.O.B shipping point 目的地交货价 F.O.B destination point 商业折扣 Trade discount现金折扣Cash discount销售退回及折让 Sales return and allowance 坏帐

13、费用 Bad debt expense 备抵法 Allowance method 备抵坏帐 Bad debt allowance 损益表法 Income statement approach 资产负债表法 Balance sheet approach 帐龄分析法 Aging analysis method 直接冲销法 Direct write-off method 带息票据 Interest bearing note不带息票据 Non-interest bearing note 出票人Maker受款人Payee本金 Principal利息率 Interest rate到期日 Maturity

14、date 本票 Promissory note 贴现 Discount 背书 Endorse 拒付费 Protest fee（4）存货存货 Inventory商品存货 Merchandise inventory产成品存货 Finished goods inventory 在产品存货 Work in process inventory 原材料存货 Raw materials inventory 起运地离岸价格F.O.B shipping point 目的地抵岸价格F.O.B destination 寄销 Consignment 寄销人Consignor 承销人Consignee定期盘存 Peri

15、odic inventory 永续盘存 Perpetual inventory 购货 Purchase购货折让和折扣Purchase allowance anddiscounts存货盈余或短缺Inventory overages and shortages分批认定法 Specific identification 加权平均法Weighted average 先进先出法 First-in, first-out or FIFO_ 后进先出法 Lost-in, first-out or LIFO移动平均法 Moving average1成本或市价孰低法Lower of cost or marketo

16、r LCMI1 市价 Market value-1 重置成本 Replacement cost 1 可变现净值 Net realizable value,上限 Upper limitB1 下限 Lower limitI毛利法 Gross margin method1零售价格法Retail method!成本率 Cost ratio（5）长期投资-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

17、 method股利宣布日 Declaration date股权登记日Date of record除息日 Ex-dividend dateI付息日 Payment dateI债券面值 Face value, Par value:债券折价 Discount on bondsI-债券溢价 Premium on bondsI票面利率 Contract interest rate, stated rateI市场利率 Market interest ratio, Effective rate普通股 Common Stock I,优先股 Preferred Stock现金股利 Cash dividends，

18、股票股利 Stock dividends清算股利 Liquidating dividends到期日 Maturity date1 到期值 Maturity value直线摊销法 Straight-Line method ofI1 amortization1 实际利息摊销法 Effective-interest method of-1 amortization：（6）固定资产I固定资产 Plant assets or Fixed assetsI1 原值 Original value1 预计使用年限 Expected useful life预计残值 Estimated residual value

19、折旧费用 Depreciation expense累计折旧 Accumulated depreciation帐面价值 Carrying value应提折旧成本 Depreciation cost净值 Net value在建工程 Construction-in-process磨损 Wear and tear过时 Obsolescence直线法 Straight-line method （SL）工 作量 法 Units-of-production method （UOP）力口速折旧法 Accelerated depreciation method双倍余额递减法 Double-declining b

20、alance method （ DDB）年数总和法 Sum-of-the-years-digits method （SYD）以旧换新Trade in经营租赁 Operating lease融资租赁Capital lease廉价购买权 Bargain purchase option （BPO）资产负债表外筹资 Off-balance-sheet financing最低租赁付款额 Minimum lease payments（7）无形资产无形资产 Intangible assets专利权Patents商标权 Trademarks, Trade names著作权 Copyrights特许权或专营权F

21、ranchises商誉 Goodwill开办费 Organization cost租赁权Leasehold摊销 Amortization（8）流动负债负债 Liability流动负债 Current liability应付帐款 Account payable应付票据Notes payable贴现票据 Discount notes长期负债一年内到期部分 Currentmaturities 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

22、用 Accrual expense增值税 value added tax1 营业税 Business tax1 应付所得税 Income tax payableB1 应付奖金 Bonuses payable1产品质量担保负债 Estimated liabilities-1 under product warrantiesI赠品和兑换券 Premiums, coupons andItrading stamps1或有事项Contingency或有负债 Contingent!或有损失 Loss contingencies:或有利得 Gain contingencies-永久性差异 Permanent

23、 difference时间性差异 Timing difference应付税款法 Taxes payable method纳税影响会计法 Tax effect accountingmethod递延所得税负债法 Deferred income taxiliability method（9）长期负债长期负债 Long-term Liabilities应付公司债券Bonds payable:有担保品的公司债券Secured Bonds:抵押公司债券Mortgage Bonds:保证公司债券 Guaranteed BondsI信用公司债券 Debenture BondsI一次还本公司债券Term Bon

24、ds分期还本公司债券Serial Bonds I可转换公司债券Convertible Bonds可赎回公司债券Callable Bonds,可要求公司债券 Redeemable Bonds记名公司债券 Registered Bonds无记名公司债券Coupon Bonds1普通公司债券Ordinary Bonds1收益公司债券Income Bonds名义利率，票面利率Nominal rate1实际利率 Actual rate-1 有效利率 Effective rate1 溢价 PremiumI1 折价 DiscountI1 面值 Par value,直线法 Straight-line meth

25、od实际利率法 Effective interest method 到期直接偿付 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（10）业主权益权益Equity业主权益 Owners equity股东权益 Stockholders 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 Retaine

26、d 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 Treasury stock普通股 Common stock优先股 Preferred stock累积优先股 Cumulative preferred stock非累积优先股 Noncumulative preferred stock完全参加优先股 Fully participating preferred stock部分参加优先股 Partially participating preferre

27、d stock非部分参加优先股 Nonpartially participating preferred stock现金发彳亍Issuance for cash非 现金 发彳亍Issuance for noncashconsideration股票的合并发行Lump-sum sales of stock 发行成本Issuance cost成本法 Cost method面值法 Par value method捐赠资本 Donated capital盈余分配 Distribution of earnings股利 Dividend股利政策 Dividend policy宣布日 Date of decl

28、aration股权登记日Date of record 除息日 Ex-dividend date股利支付日Date of payment_ 现金股利 Cash dividend股票股利 Stock dividend1 拨款 appropriation1 （11）财务报表财务报表 Financial Statement1资产负债表Balance Sheet-1 收益表 Income Statement,帐户式 Account Form1 报告式 Report Form1编制（报表）Prepare1工作底稿Worksheet!多步式 Multi-step，单步式 Single-step! （12）财

29、务状况变动表财务状况变动表中的现金基础SCFP.Cash!八 Basis!（现金流量表）:财务状况变动表中的营运资金基础SCFP.Working Capital Basis-（资金来源与运用表）营运资金 Working Capital全部资源概念 All-resources conceptI直接:）业务 Direct exchanges:正常营业活动 Normal operating activitiesI:财务活动 Financing activitiesI:投资活动 Investing activities:（13）财务报表分析I,财务报表分析 Analysis of financialB

30、statements比较财务报表 Comparative financialstatements,趋势百分比 Trend percentage比率 Ratios普通股每股收益 Earnings per share of1 common stock1 股利收益率 Dividend yield ratio I1 价益比 Price-earnings ratio1普通股每股帐面价值Book value per share of common stock1 资本报酬率 Return on investmentI总资产报酬率 Return on total assetI1 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 stoc