财务会计术语中英文对照

accelerateddepreciation加快折旧法帐户、会计科目accountaccountingcycle会计循环会计改动会计利润会计政策accountingchangesaccountingincomeaccountingpoliciesaccountingprinciplesboard(APB)accountin会计原则委员会gstandardsexecutive会计准则执行委员会accountincoomitteegtrendsand会计趋向与技术accountstechniquereceivables应收帐款accrualbasis权责发生制accruedexpensesaccrueditems对付花费应计项目应收收入accruedrevenuesaccumulateddepreciation累计折旧acid-testratio酸性测试比率presentvalue现值

additionalmarkup再涨价additionalmarkupcancellation再涨价取消aditionalpaid-incapital资本公积调整adjustingagingoftheaccountsapproach帐龄剖析法allowancefordoubtfulaccountsallowancemethod坏帐准备备抵法allowancetoreduceinventorytomarket存货贬价准备allowancetoreduceshort-terminvestmentsto短期投资贬价准备marketAmericanAccountingAssociation(AAA)AmericanInstitete美国会计学会ofCertifiedPublicAccountants(AICP美国会计师协会amortization摊销

amountofanannuitydue到期年金终值amountofanordinary一般年金终值analysisannuityoflong-term长久偿债能力剖析analysissolvencyofreturnon投资酬劳剖析analysisinvestmenofshort-term短期偿债能力剖析liquidityannouncementdate认股权宣告日annualeffectivetaxrateannuity整年有效税率年金annuitydue到期年金annuitymethod年金法antidilutiveeffectAPB反稀释效果opinion&statementsAPB公布的建议书及申明书appraisalsystem评论法appraisalvalue评订价值appropriaed指拨appropriatedretainedearnings拨定保存利润assetexpenditure资本支出

assets财富associatingcause因果关系直接配属andeffectattribution摊计auditor'sreport审计报告authorizedcapitalstock批准刊行股份availableforsale备供销售者available-for-sale备供销售证券securitiesaveragecollectionperiod帐款回收均匀天数averagedaystosellthe存货周转均匀天数inventorybaddebtexpense坏帐花费balancesheet财富欠债表法approachbankoverdraft银行透支bankreconciliation银行来往调理表bankstatement对帐单baseinventorybaseyear基期存货基期basicaccountingequation会计基本方程式basicprinciples基根源则

bearerods息票企业债yeeficiar得益人改进bettermentbillingsonconstructionin预竣工程processbondspayable款对付企业债bonusandprofitsharingplan职工奖金及分成bookvalue帐面价值法methodbookvalueofnetassetsacquired股权净值callpremiumcallprice回收溢价赎回价钱callprovisions回收条款callablebonds可回收公司债callablepreferredstock可回收优先股capitalexpenditure资本支出capitallease资本租借股本capitalstockcapitalstocksubscribed已认购股份capitalsurplus资本公积

capitalizationof利息资本化interestcarryingvalue帐面价值cashdiscount现金折扣现金股利cashdividendscashequivalent现金等价物scashflowsfromoperationactivities营业活动的现金流量cashoverandshort现金短溢certificatesofdeposit定存单找零金changefundschangesinaccountingestimatechanges会计预计的改动inaccounting会计原则改动changesinreportingentity编制报表主体改动consistency一致性恳求权claimclosedcorporations非公然发行企业结帐closingcollectionmethodcommonstock收现法一般股

commonstocksubscribedcommon-已认一般股股本sizefinancialstatements共同比财务报表comparabilitycomparati比较性ve比较剖析comparatianalysisvestatement比较报表compensastorystockoption酬金性认股计划plancompletedperfomancemethod所有执行法completed-contractmethod所有竣工法complexcapital复杂资本构造structurecompoundinterestmethod复利法comprehensive全面改革法approachcomputersoftwarecosts电脑软件成本condensedincomestatement简洁损益表conservatism稳重原则承销人consigneeconsignment-in承销品

consignment-out寄销品寄销人consignorconstructioninprocess在建工程或有事项contingeniesontingentliabilities或有欠债continuityconventio连续经营老例ncontraaccountcontributedcapital抵减科目投入资本统制帐户老例controllingaccountconventionsconvertiblbondsconvertible可变换公司债preferredstock可变换优先股著作权，版权copyrightscostaddmarkupcontract成本涨价合约costallocationmethod成安分摊法costdepletionmethod成本折耗法costflowassumptio成本流动假定ncostindex成本指数costmethod成本法

costofgoodsmanufactured产成品成本costpriociple;historicalcost历史成本原则principlecostrecoverymethod成本回收法cost-benefitconstraint成本效益限制costsofconstruction工程成本比率法costsofissuingbonds企业债发行成本cost-to-cost工程成本比率法兑换券methodcouponscovenantscredit债务条款贷credit信誉卡销货cardsalecreditratingscrossreference信誉评级交错索引积累损失cumulativedeficitcumulativeeffect积累影响数cumulativeeffectadjustment当期调整法

cumulativeeffectofchangeinaccounting会计原则改动积累影响数principlecumulativeeffectofchangesin会计原则accounting改动积累影响数cumulativepreferredstock积累优先股currentadjustmen当期调整法tcurrentassets流动财富流动欠债currentliabilitiescurrentmaturitiesoflong-term长久欠债一年内到debts期部分currenttatio流动比率currenttax当期所得税花费expense(benefit)（利益）dateofannoucementdaeofdeclaration宣布日股利宣布日dateofexpirationdateof过期无效日ex-rightdateof除权日股利发放日paymentdateofrecord股权登记日debenturebonds无担保公司债

and借creditrules借贷法例debtsecuritiesdebtto债务证券欠债对股stockholders'equitydebtto东权益比率totalassetsratio欠债比率decisionusefulnessdeferredannuity决议实用性递延年金deferredcharge递延借项deferredcompensationcost递延酬金成本deferredcredits递延贷项deferredgrossprofit递延销货毛利deferreditems递延项目deferredmethod递延法deferredpaymentcontract递延付款合约deferredrecognition递延认列deferredtaxasset递延所得税财富deferredtax递延所得liability税欠债depletableassets递耗费产折耗depletiondepositintransit在途存款

depreciabaleassets折旧性资产depreciablecost折旧成本折旧基础depreciationbasedepreciationexpense折旧花费derivativefinancialinstruments衍生性金融商品developmentcostsdicision开发成本决议的有用性usefulnessdilutiveeffect稀释作用directfinancinglease直接融资租借direct直接冲销法methoddirectmethod直接法direct直接评论法pricingdirectwrite-off直接冲销法methoddiscontinuedsegment休业部门discountonbondspayable企业债折价discountonnotespayable对付单据折价discountonnotesreceivable应收单据折价discountedpresentvalue折现值

discountingnotes应收单据贴现receivabledishonorednotes拒付单据、催收票据receivabledisposaldate处罚日distributionsto分派给业主ownersdividendpay-outratio股利支付率dividendrevenuedividendyieldratio股利收入股利利润率dollar-valurLIFO金额后进先出零售价法retailmethoddominantindustrysegment主要家产部门donatedassets受赠财富donatedtreasurystock受赠的库藏股票double-declining-balancemethod双倍余额递减法double-entrybookkeeping复式簿记两重表达dualpresentations

dueprocess谨慎程序dynamicstatements动向报表每股盈利earingspershareearlyextinguishment提早偿付已赚得earnedearnedsurplusarningeconomicentity盈利公积盈利assumption经济主体假定economicincome经济所得economicsubstanceoverlegalform经济本质重于法律形式effectiveinterestrate本质利率法methodeffectiverate有效利率本质利率、市场利effectiveyield率、有效利润率efficientmarkethypothesis效率市场假说efforts-expendedmethod工时进度比率法emergingissuestaskforce紧迫问题办理小组employeediscount职工折扣

employeestockoptionplan职工认股计划equitymethod权益法equity权益证券equivalentsecuritiespercentageof约当持股比率interestestimateditems预计项目estimatedliabilityunder预计产品保证欠债warrantiesestimatedresidualvalue预计残值excessearningsapproach超额盈利法exchanga可互换性bleexchangerate汇率改动的影响effectsex-dividenddate除息日executorycontractexecutorycosts待执行合同履约成本exerciseofcall履行赎回权expectedprivilegereturnonplan退休金资产预期报酬assetsexpensewarrantyaccrual保证花费method计提法

expensewarrantyapproach保证花费计提法expirationdateof认股权行使截止日therightsexpirationofreturn-right退货权逾期法methodexplorationcosts勘探成本除权股ex-rightstockextinguishmentofdebt债务清账extraordinary特别损益大修gain(loss)extraordinaryrepairsfaceamountfaceratefeedback面值票面利率回馈价值financialvalueaccounting财务会计基金会fundationfinancialaccountingstandardsadvisorycouncilfinancialaccountin财务会计准则咨询委员会gstandardsboard(FASB)财务会计准则委员会financialcapital财务资本

financialflexibilityfinancialincomefinancial财务弹性财务所得理财工具instrumentsfinancialleverageindex财务杠杆指数financialmobilityfinancingactivities财务灵活性理财活动finishedgoods产成品存货inventoryfirst-infirst-outfixed先进先出assets固定财富弹性flexibilityfloatingfloor浮动市价下限流量flowfootnotes附注four-columnbank四栏式银行来往调节表reconciliationfractionalyear不满一年的折旧计算depreciationfranchiserevenue加盟特许收入franchiseefranchises加盟员特许权加盟主freefranchisoronboarddestination目的地交货

freeonboardshippingpoint起运点交货full所有成本法costingfulldisclosureprinciplefull-costapproach充足表露原则所有成功法fullydilutedearningspersharefunds完整稀释每股盈利基金funds资本情况表statementfutureamountofanannuitydue到期年金终值futureamountofanordinaryannuityfutures一般年金终值期货gaincontingenciesgain(loss)或有益得onconversionofbonds企业债转换（损）益gain(loss)onsaleofshort-terminvestments销售短期投资利益（损失）generaljournal一般日志帐

generalpurchasingpoweraccounting一般购置力会计generalpurposefinancialstatementgenerallyaccepted一般目的财务报表accountingprinciples(GAAP)going一般公认会计原则concern(continuity)assumption连续经营假定goodsintransit在途商品商誉goodwillgrantdategreenmail赐予日绿色信件grossmethod总数法grossprofitmethodguaranteedbonds毛利率法保证企业债guaranteedresidualvalue保证残值heldto拥有至到期日maturityheld-to-maturitysecuritieshighratioof拥有至到期日证券returnedmerchandiseto高退货率的销货horizontalanalysis水平剖析

hostiletakeover歹意并购理想性idealismidentifiable可明确辨intangible认的无形财富assetsimapairmentof价值的减损valueimpairmentof财富价值减损assetsimplicitratecomputedbythelessor出租人的隐含利率improvements改进imputedinterestrate隐含利率，设算利率inceptionofthe租借开始日leaseincomebeforeincometaxes税前净利incomestatementapproachincome损益表法sumary本期损益incometax所得税分摊allocationincometax所得税利益benefitincometaxes对付所得税payableincometaxes扣缴所得税withheld

income(loss)fromcontinuing连续经营部门损益operationincome(loss)fromdiscontinued休业部门损益operationincrementalborrowingrate增额借钱利率incrementaldirectcosts增额直接成本incrementalmethod增额法individualitemapproach个别比较法inducedconversion引诱变换industrypeculiarities行业特征家产部门industrysegmentsinflationaccountin通货膨胀会计ginfrequencyofoccurrence不常发生initialdirectcost原始直接成本initialfranchisefee原始权益金installmentaccountsreceivableinstallmentsales分期应收帐款分期付款销货

installmentsales分期付款法methodin-substancedefeasanceofdebtintangibleassets视同清账无形财富利息成本贴现息interestcostsinterestondiscountinterestrateswaps利率互换interest-bearingnote附息单据中期欠债interimdebtinternalauditing内部稽核internaldirect内部直接costs成本internally内部自行发展interperiodevelopeddincometax跨期所得税分派allocationinterpolati插补法intraperioondincometax同期所得税分派allocationinventorymethod盘存法inventoryturnoverinvestementtax存货周转率投资租税抵减的处理credit

investmentrevenue-discontinued休业部门投资利润operationinvestmentrevenue-extraordinary特别投资利润investmentrevenue-ordinary一般投资利润issuancedate认股权发行日issuanceforcash现金刊行待研究问题通告、issuepapers问题报告issuedcapitalstock已刊行股份issuesinaccounting会计教育education问题研究日志簿、izing分录簿分录junkbond垃圾债券just-in-timeinventorysystem即时存货系统landimprovements土地改进物largestock大额股票股利diveidendlast-infirst-out后进先出租借时期leaseterm(duration)

leasedassetundercapitalleases租借财富租借改进leaseholdimprovementslegalcapital法定资本法律形式财务杠杆legalformleverageleveragebuyouts融资购并杠杆租借leverageleasesLIFO后进先出存货的减少liquidationlifo后进先出存货准备reservelineofbusinessliquidity主要行业流动性listedcorporations上市企业long-termcapitaltofixed长久资本对固定资产比率assetslong-terminvestments长久投资长久欠债long-termliabilitieslong-termnotes长久对付单据payablelong-termoperationalassets长久营业用财富

losscontingencies或有损失lossfromdiscountingofnotes单据贴现损失lossfromlong-termcontractslossimpairment工程损失价值减损损失lowerofcostormarketmethod成本与市价孰低法lump-sumpurchase整批购置管理睬计managerialaccountinmanufacturingcost制造成本边沿税率marginaltaxratemarkdowncancellation减价撤消市价法marketmethodmarketvaluemethodmarkup市价法涨价matchingprinciple配比原则重要性materialitymaturityvalue到期值权衡日measurementdatemerchandiseinventory商品存货

mesurability可权衡性误导misleadmonetaryassets钱币性资产monetaryitems钱币性项目moneycapital钱币资本利得抵押企业债gainmortgagebondsmovingaverage挪动均匀multiple-itemsapproach混淆商品法multiple-poolmethod多项组合法multiple-stepformat多步式multiple-stepincomestatement多步式损益表netaccountsreceivable应收帐款净额netadditionalmarkup净再涨价netmarkdowet净减价净额法methodnetrealizablevalue净变现价值法methodneutrality中立性nominalaccount虚帐户

nominalrate名义利率noncompensatoryplans非酬金性计划noncompensatorystockoptionplan非酬金性认股计划noncumulativepreferredstock非积累优先股noninterest-bearingnote不附息票据nonmonetaryitems非钱币性项目nonparticipatingpreferredstock非参加优先股noparvaluestock无面额股正常消耗normalshrinkagenotesreceivabledishonored(pastdue)拒付应收单据notesreceivables应收单据NSF(notsufficientfund)存款不足支票numberofcompoundingperiods复利次数obligationsundercapital对付租借款leases

off-balance-sheet财富欠债表外融资financingoperatingcycle营业周期营业租借operatingleaseoperationalassetsoption营业财富选择权ordinaryannuity一般年金originalsellingprice原始售价output产出单位比率法measuresoutstandingcapitalstock流通在外股份outstandingchecks未兑现支票paid-incapital投入资本面额parvalueparvaluemethod面额法parvaluestock有面额股participatingpreferred参加优先股stockpercentageapproachpercentage百分比法depletionmethod百分比折耗法percentageofgrossprofit毛利百分比法method

percentage-of-completio竣工比率法percentagnmethode-of-receivablesapproach应收帐款百分比法percentage-of-salesapproachperiod销货百分比法expense时期花费periodicinventorysystem按期盘存制permanen实帐户tpermanenaccountt永远性差异differenceperpetualinventorysystem永续盘存制pettycashphysicalcauses零用金物质要素physicalinventoryplant实地盘存制assets厂房设施销货点pointofsalepoolingofinterestsmethod权益联合法post-balancesheeteventsposting期后事项过帐predictivevalue展望价值

preemptiverights优先认股权preferredstock优先股prepaidexpenses预支花费prepaidincometaxes预支所得税preparingtrialbalancepresentamount试算现值presentvalueofanannuitydue到期年金现值presentvalueofanordinaryannuity一般年金现值priceindex物价指数法approachprice-earningsratio(p/eratio)市盈率primaryearnings基本每股pershareprincipalprior盈利本金periodadjustment先期损益调整probable很有可能product产品售后服务保证warrantypro-formaamounts拟制资料propertyrights财富权

property,plantandequipmenproportio厂房设施比率法nalmethodproportionalperformancemethod比率执行法、purchasecommitments进货合约进货折扣purchasediscountpurchaseretuenandallowance进货退回及折让quick速动财富assetsquick速动比率rateratioofreturnontotal总财富报酬率assetsratioanalysis比率剖析rawmaterialinventoryreacquisitionprice原料存货回收价钱readilydeterminablefairvalue拥有明确的公正价值readymarketability变现性实帐户realaccountrealestatelease不动产租赁reasonablypossible有可能

receivables应收款项应收帐款周转率回收receivablesturnoverrecoverrecoverabilityrefinancintestg可回收性测试再融资relatedpartytransactions关系人交易relativesalesvalue相对售价法methodrelevancereliabilityrealizable有关性靠谱性可实现realizedremoterepairs已实现很少可能andmaintenance维修与维护repaymentat到期直接偿付maturityreplacementcost重置成本replacementmethod重置法replenishofpettycash零用金的拨补representationalfaithfulness忠实表达researchanddevelopmentcosts研究开发支出（成本）researchmonograph研究论丛准备reserve

residualvalue残值restorationcosts答还原状成本retailinventorymethod-FIFO先进先出成本零售价法retailmethod零售价法保存利润retainedearningsretroactiverestatement追忆重编法returnofcapital资本的退回returnoninvestmen投资酬劳率trevenue(expense)expenditure利润支出工程收入revenuefromlong-termcontractsrevenueprinciple;revenuerecognition收入认列原则principlerevenuescollectedinadvancereversingentry预收收入转回分录无风险riskfreesalesandleaseback售后租回销货折扣salesdiscount

salesdiscountnottaken顾客未取得折扣salesreturnandallowance销货退回与折让saleswithbuyback附买回合agreement约的销货saleswithhighratesofreturn高退货率的销货salvagevalue残值secondarycapital次级资本市场marketsecretreserve奥密准备securedbonds附担保公司债securitiesandexchangecommission(SEC)证券交易委员会seethroughsegmentreporting看破分部报告self-constructedassetsservicecosts自建财富服务成本servicehours工作时间法servicemethodlife耐用年限short-terminvestments短期投资

significantindustryegment重要家产部门ignificant重要影响力influencesimplecapitalstructuresimple简单资本构造interest单利single-stepformat单步式single-stepincomestatement单步式损益表sinkingfund偿债基金法methodsinkingfundssmallstock偿债基金小额股票股利dividendsoftwareproductioncosts软件生产成本sourcedocuments原始凭据专栏specialcolumnspecialjournal特种日志帐specificidentification个别认定specifically可个别辨认identifiablstandardcost标准成本standardcost标准成本法systemstatedcapital法定资本

statedinterestrate票面利率名义利率statedratestatedvalue设订价值statementofcash现金流量表statementflowsofchangesin财务情况改动表financialstatementofsourcesandapplicationsof资本根源运用表fundsstatementsoffinancialaccountingstatement财务会计观点公报soffinancialaccounting财务会计准则公报及公报的解说standardsandinterpretatstatic静态剖析静态报表analysisstaticstatementsstatutorydepletionmethod法定折耗法stock股票股利dividendsstockoptionplan职工认股计划stock认股权rightsstocksplits股票切割

stock认股权、认股证warrantsstockholders'equity股东权益stockholders'equitytofixed股东权益对固定资产比率assetsstockholders'equitytototalassets权益比率straight-linemethodstructuralanalysis直线法构造剖析subscribedstock已认购股本subscriptionsreceivable应收股款期后事项subsequenteventssubsidaryaccounts明细帐、子目successfulefforts勘探成功法approachsum-of-the-years'-digits年数共计法methodsupermajority绝大部分票决supplemevotentaryinformationsupportin增补资讯gschedulesswaps增补附表互换权

systemmaticandrational系统而合理的分摊所得税抵减allocationtaxcredittaxableamount应课税金额taxableincome课税所得taxesrefundreceivabletechnicalbulletins应退税额技术性公报te