财会专业英语中英文对照

1、AAbsorption costing完全成本法Accelerated Depreciation Method加速折旧法Account 科目，账户Account form 账户式Account payable 应付账款Account receivable应收账款Accounting 会计Accounting cycle会计循环Accounting equation会计等式资产Assets= 负债Liabilities +所有者权益 Owners EquityAccounting period concept会计期间Accounting system会计制度Account payable sub

2、sidiary ledger应付款明细分类账Accounts receivable analysis应收账款分析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 accounting应记制，债权发生制Accrued expenses应记费用Accrued revenues应记收入Accumulated depreciation累计折旧Accumulated other comprehensive income累计其他综合收入Activity base d

3、rive 作业基础/动因Activity-based costing ABC作业成本计算法Adjusted trial balance调整后试算平衡表Adjusting entries调整分录Adjusting process调整过程Administrative expenses general expenses管理费用一般费用Aging the receivables应收账款账龄分析Allowance for doubtful accounts坏账准备Allowance method 备抵法Amortization 摊销Annuity 年金Assets资产Available-for-sale

4、 securities可供出售证券Average inventory cost flow method平均库存成本流法Average cost method平均成本法Average rate of return 平均回报率 BBad debt expense坏账费用Balance of the account账户余额Balance sheet资产负债表Balanced scorecard平衡记分卡Bank reconciliation银行存款余额调节表Bank statement银行报表Bond债券Bond indenture债券契约Book value账面价值Book value of th

5、e asset 资产的账面价值Boot补价Break-even point 盈亏临界点Budget预算Budget performance report预算业绩报告Budgetary slack预算松弛Budgeted variable factory overhead预算变量工厂开销Business 企业Business combination企业合并Business entity concept 企业主体概念Business stakeholder企业利益相关者Business strategy企业战略Business transaction经济业务CCapital account资本性账

6、户Capital expenditures资本性支出Capital expenditures budget资本支出预算Capital investment analysis资本投资分析Capital leases资本性租赁Capital rationing资本分配Carrying amount 账面金额Cash现金Cash basis of accounting 现金制；收付实现制Cash budget现金预算Cash dividend现金股利Cash equivalents 现金等价物Cash flow per share 每股现金流量Cash flows from financing ac

7、tivities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Cash payback period 现金回收期Cash payments journal现金付款日记账Cash receipts journal现金收款日记账Cash short and over account 现金余缺账户Certified public accountant CPA注册会计师Chart of accounts会计科 目 表Clearing account清理账户C

8、losing entries结账分录Closing process结账程序Closing the books 结账Common stock 普通股Common-size statement 通用报表Compensating balance补偿性余额Comprehensive income 全面收益Consigned inventory寄售库存Consignee 收货人承销人Consignor发货人寄件人Consolidated financial statements合并财务报表Contingent liabilities不确定债务Continuous budgeting滚动预算Continu

9、ous process improvement持续过程改进Contra accountor contra asset account 抵减账户 Contract rate约定利率Contribution margin贡献毛益Contribution margin ratio贡献毛益率Contribution margin ratio边际贡献率Controllable expenses可控费用Controllable revenues可控收入Controllable variance可控差异Controller 主计长 Controlling 管理控制 Controlling account控制

10、账户Conversion costs力口工成本Copyright 版权 Corporation 公司 Correcting journal entry调整分录Cost成本 Cost accounting system 成本会计系统 Cost allocation 成本分配 Cost behavior成本性态Cost center成本中心Cost concept成本概念Cost method 成本法 Cost object 成本对象 Cost of finished goods available已完工产品的成本Cost of goods manufactured产品成本Cost of good

11、s sold产品销售成本Cost of goods sold budget 产品销售成本预算Cost ofmerchandise sold商品销售成本：商业企业所销售商品 的成本。Cost of merchandise purchased 产品购买成本Cost of merchandise sold销货成本Cost of production report 生产成本报告Cost per equivalent unit单位约当产量成本Cost price approach成本价格法Cost variance成本差异Cost-volume-profit analysis本一量一禾 U分析Cost-

12、volume-profit chart 本一量一利图Credit memorandumcredit memo贷项通知单Credit period贷款期限Credit terms赊销付款条件，信用证条款Credits 贷记Cumulative preferred stock累积优先股Currency exchange rate货币汇率Current assets 流动资产Current liabilities流动负债Current position analysis流动财务状况分析Current ratio流动比率Currently attainable standards 当前可达标准Debi

13、t memorandum借项通知单Debits借记 debt securities decision makingDeficiency 亏损Deficit 亏损债务证券，债券决策，判定；作出判定Defined benefit plan 固定收益计划：Defined contribution plan固定缴款计戈 U:Depletion 折耗：Depreciate : 贬值Depreciation 资产等折旧；货币贬值；跌价Depreciation expense 折旧费用Differential analysis差异分析Differential income or less差另1J收入 或更少

14、Differential costDifferential revenueDifferential strategyDirect labor cost差异成本差异收入差异化战略 直接人工成本Direct labor cost budgetDirect labor rate varianceDirect labor time varianceDirect materials cost直接人工成本预算直接人工工资率差异直接人工工时差异 直接材料成本Direct materials price varianceDirect materials purchases budget 管Direct mat

15、erials quantity variance差异Direct method 直接法：直接材料价格差异直接材料采购预直接材料数量Direct write-off method直接注销法：Directing 指导Discount贴现息；折价：Dishonored note receivable拒付应收票据：Dividend yield股禾U收益率：Dividends 股息，红利Dividends per share每股股禾 1Double-declining-balance method双倍余额递减法Double-entry accounting system复式会计模式：Future val

16、ue价值，终值Drawing 提款：GDuPont formula杜邦公式General journal 普通日记账EGeneral ledger总账；总分类账Earnings per commonshare EPS on commonstock 普General-purpose financial statements通用财务通股每月收益E-commerce电子商务：报表Effective interest rate method实际利率法Generally accepted accounting principles GAAP公Effective rate of interest实际利率：

17、债券发仃时认会计原则的市场利率。Goal conflict目标冲尖Electronic funds transfer EFT电子资金转账：Goodwill 商誉Elements of internal control内部控制Gross pay 工资总额Employee fraud员工舞弊：Gross profit 毛利Employee; s earnings reco rd 员工收入记录：Gross profit method毛禾 U 法Equity method权益法：HEquity securities权益证券：Held-to-maturity securities持有至到期证券Equiv

18、alent units of production约当厂重High-low method 高低点法Ethics 伦理：Horizontal analysis水平分析Expenses 费用IExtraordinary items非常项目：Ideal standards理想标准FIn arrears 拖欠Factory burden间接制造费，工厂间接费In come from operations operating income营业利Factory overhead cost制造费用润Factory overhead cost bought工厂管理费用购买Income statement 损益

19、表Factory overhead cost variance report工厂费用成Income summary 收益汇总本差异报告indirect costs间接成本Fair value公允价值Indirect method 间接法Favorable cost variance良好的成本差异Inflation通货膨胀Feedback 反馈Installment note安装说明Fees damed建筑坝Intangible assets无形资产FICA tax联邦社会保险税：Interest revenue禾 U 息收入Financial accounting财务会计Internal co

20、ntrols内部控制Financial Accounting Standards Board FASB财务Internal rate of return IRR method 内部收益率 IRR会计准则委员会法Financial statements财务报表：international Accounting Standards BoardIASB 国Finished goods inventory完，产品存货：际会计准则理事会 IASBFinished goods ledger完工产品分类账：inventory analysis库存分析First-in, first-out fifo meth

21、od先进先出法Inventory shrinkage inventoryshortage库存缩水Flow method :流的方法库存小足Fiscal year 会计年度：Inventory turnover存货周转率Fixed assets turnover rato固定资产周转率Investee 投资Fixed asset impairment固定7fc减值Investment center投资中心Fixed assets (or plant assets)固定资产：Investment turnover投资周转率Fixed costs固定成本：Investments 投资Flexible

22、 budget弹性预算：Investor 投资者FOB free on board destination目的地交货Invoice 发票FOB free on board shipping point装运地交货JFree cash flow自由现金流重Job cost sheet分批成本计算单Freight in :运费Job order cost system分批成本计算法Fringe benefits额外福利Journal日记账Journal entry日记账分录Journalizing 编制分录Just-in-time JIT processing适时力口工制L Last-in, fir

23、st-out LIFO method后进先出法Ledger分类账 Liabilities 负债Limited liability corporation LLC有限责任公司。Line department 线系Liquidation 清算Long-term liabilities长期负债Lower-of-cost-or-market LCM method 成本与市价 孰低法 MManagement Discussion and Analysis MDA 管理层讨 论与分析Management or managerial accounting 管理或管理会 计 Management by exc

24、eption 例外管理Management process 管理过程Manufacturing business制造企业Manufacturing cells制造单元Manufacturing overhead制造费用Margin of safety 安全边际Market price approach市场价格法Markup 力口成Master budget全面预算Matching concept or matching principle匹配概念或匹配原则Materials inventory材料存货Materials ledger 材料分类账Materials requisition 领料单

25、Maturity value 到期值Merchandise available for sale可供出售的商品Merchandise inventory商品存货Merchandising business商业企业Mixed cost混合成本Mortgage notes抵押票据Multiple-step income statement多步式损益表NNatural business year自然营业年度Negotiated price approach协议价格法Net income or net profit净收入或净利润Net loss 净亏损Net pay 工资净额Net present v

26、alue method净现值法Net purchases 网购Net realizable value可变现净值Net sales 净销售额Nonfincial performance measure nonfincial性能测量Noemal balance of an account 一个帐户的正常余额Note receivable应收票据Number of days sales in inventory存货销售周期Number of days sales in receivables 应收账款周 转天数Number of times interest charges are earned禾

27、 U 息保障倍数OObjectives goals 目标Objectivity concept客观性原则Operating leases 经营租赁Operating leverage经营杠杆Operational planning 作业性规划Opportunity cost 机会成本Other comprehensive income其他综合收益Other expense其他业务支出Other income 营业外收入Outstanding stock 普通股Overapplied factory overhead过多摊派间接制造费用 Owners equity所有者权益PPaid-in ca

28、pital实缴资本Par面值Parent company 母公司Partnership合伙企业Partnership agreement合伙契约Patents专利权：Payroll 工资：Payroll register 工资表Pension养老金Period costs 期间成本Periodic inventory system 实地盘存制Petty cash fund 备用金Physical inventory实地盘存Planning 计戈 UPosting 过账Predetermined factory overhead rate 预定制造费用 分配率Preferred stock 优先

29、股Premium 溢价Prepaid expenses 预付费用。Present value 现值Present value concept现值概念Present value index现值指数Present value of an annuity年金现值Price-earnings P/E ratio 市盈率Prime costs 主要成本Prior period adjustments前期调整Private accounting 内部会计Process流程；步骤Process cost system 分步成本计算法Process manufacturers 分步制造企业Product co

30、st concept产品成本概念Product costs 产品成本Production bottleneckProduction budget 生产预算Profit禾1J润Profit center利润中心Profit margin销售利润率Profit-volume chart 利润一产量图Profitability获利能力Proprietorship独资企业Public accounting 公共会计Purchase order采购订单Purchase return or allowance 购货退回或折让Purchases discounts 购货折扣Purchases journal

31、 采购日记账QQuick assets 速动资产。Quick ratio速动比率RRate earned on common stockholders equity 普通 股股东权益收益率Rate earned on stockholders equity股东权益收益率Rate earned on total assets总资产收益率Rate of return on investment ROI投资回报率Ratio of fixed assets to long-term liabilities固定资产对长期负债比率Ratio of liabilities to stockholders e

32、quity 负债对股东权益比率Ratio of net sales to assets净销售额与资产比率Receivables 应收款项Receiving report 收货单Relevant range相关范围Rent revenue 租金收入Report form 报告式Residual value 残值Responsibility accounting责任会计Responsibility center责任中心Restrictions 限制：Retail inventory method零售价格法Retained earnings 留存收益Retained earnings stateme

33、nt留存收益表Revenue expenditure 收益性支出Revenue journal 收入 日记账Revenue recognition concept收入确认概念Revenues 收入：Rules of debit and credit 借贷记账规则SSales销售收入Sales budget 销售预算。Sales discounts 销售折扣Sales mix销售组合Sales returns and allowances销售退回与折让Sarbanes-Oxley Act of 2002 萨班斯-奥克斯利法案Securities and exchange commission 证

34、券交易管理委员会Selling expenses销售费用Service business服务企业。Service department charges 服务部费用Single-step income statement 单步式损益表Sinking fund 偿债基金Slide滑位Solvency偿债能力：企业偿还其到期债务的能力。Special journals 专用 日记账Special-purpose fund专项奖金Specific identification inventory cost具体识另1J库存成本Standard cost标准成本：产品成本的详细预测。Standard cost systems标准成本系统Standards 准则Statement of cash flows现金流量表Statement of cash of goods 产品成本报表Statement of members equity 成员权益报表Statement of owner s equity 所有者权益表Statement of partnership equity合伙企业权益表Statement of partnership liquidation合伙企业清算表Statemen