財務(wù)中英文對照.doc

.會計 accounting決策人 Decision Maker投資人 Investor股東 Shareholder債權(quán)人 Creditor財務(wù)會計 Financial Accounting管理會計 Management Accounting成本會計 Cost Accounting私業(yè)會計 Private Accounting公眾會計 Public Accounting注冊會計師 CPA Certified Public Accountant國際會計準則委員會 IASC美國注冊會計師協(xié)會 AICPA財務(wù)會計準則委員會 FASB管理會計協(xié)會 IMA美國會計學會 AAA稅務(wù)稽核署 IRS獨資企業(yè) Proprietorship合伙人企業(yè) Partnership公司 Corporation會計目標 Accounting Objectives會計假設(shè) Accounting Assumptions會計要素 Accounting Elements會計原則 Accounting Principles會計實務(wù)過程 Accounting Procedures財務(wù)報表 Financial Statements財務(wù)分析Financial Analysis會計主體假設(shè) Separate-entity Assumption貨幣計量假設(shè) Unit-of-measure Assumption持續(xù)經(jīng)營假設(shè) Continuity(Going-concern) Assumption會計分期假設(shè) Time-period Assumption資產(chǎn) Asset負債 Liability業(yè)主權(quán)益 Owners Equity收入 Revenue費用 Expense收益 Income虧損 Loss歷史成本原則 Cost Principle收入實現(xiàn)原則 Revenue Principle配比原則 Matching Principle全面披露原則 Full-disclosure (Reporting) Principle客觀性原則 Objective Principle一致性原則 Consistent Principle可比性原則 Comparability Principle重大性原則 Materiality Principle穩(wěn)健性原則 Conservatism Principle權(quán)責發(fā)生制 Accrual Basis現(xiàn)金收付制 Cash Basis財務(wù)報告 Financial Report流動資產(chǎn) Current assets流動負債 Current Liabilities長期負債 Long-term Liabilities投入資本 Contributed Capital留存收益 Retained Earning(2)會計循環(huán)會計循環(huán) Accounting Procedure/Cycle會計信息系統(tǒng) Accounting information System帳戶 Ledger會計科目 Account會計分錄 Journal entry原始憑證 Source Document日記帳 Journal總分類帳 General Ledger明細分類帳 Subsidiary Ledger試算平衡 Trial Balance現(xiàn)金收款日記帳 Cash receipt journal現(xiàn)金付款日記帳 Cash disbursements journal銷售日記帳 Sales Journal購貨日記帳 Purchase Journal普通日記帳 General Journal工作底稿 Worksheet調(diào)整分錄 Adjusting entries結(jié)帳 Closing entries(3)現(xiàn)金與應(yīng)收帳款現(xiàn)金 Cash銀行存款 Cash in bank庫存現(xiàn)金 Cash in hand流動資產(chǎn) Current assets償債基金 Sinking fund定額備用金 Imprest petty cash支票 Check(cheque)銀行對帳單 Bank statement銀行存款調(diào)節(jié)表 Bank reconciliation statement在途存款 Outstanding deposit在途支票 Outstanding check應(yīng)付憑單 Vouchers payable應(yīng)收帳款 Account receivable應(yīng)收票據(jù) Note receivable起運點交貨價 F.O.B shipping point目的地交貨價 F.O.B destination point商業(yè)折扣 Trade discount現(xiàn)金折扣 Cash discount銷售退回及折讓 Sales return and allowance壞帳費用 Bad debt expense備抵法 Allowance method備抵壞帳 Bad debt allowance損益表法 Income statement approach資產(chǎn)負債表法 Balance sheet approach帳齡分析法 Aging analysis method直接沖銷法 Direct write-off method帶息票據(jù) Interest bearing note不帶息票據(jù) Non-interest bearing note出票人 Maker受款人 Payee本金 Principal利息率 Interest rate到期日 Maturity date本票 Promissory note貼現(xiàn) Discount背書 Endorse拒付費 Protest fee com(4)存貨存貨 Inventory商品存貨 Merchandise inventory產(chǎn)成品存貨 Finished goods inventory在產(chǎn)品存貨 Work in process inventory原材料存貨 Raw materials inventory起運地離岸價格 F.O.B shipping point目的地抵岸價格 F.O.B destination寄銷 Consignment寄銷人 Consignor承銷人 Consignee定期盤存 Periodic inventory永續(xù)盤存 Perpetual inventory購貨 Purchase購貨折讓和折扣 Purchase allowance and discounts存貨盈余或短缺 Inventory overages and shortages分批認定法 Specific identification加權(quán)平均法 Weighted average先進先出法 First-in, first-out or FIFO后進先出法 Lost-in, first-out or LIFO移動平均法 Moving average成本或市價孰低法 Lower of cost or market or LCM市價 Market value重置成本 Replacement cost可變現(xiàn)凈值 Net realizable value上限 Upper limit下限 Lower limit毛利法 Gross margin method零售價格法 Retail method成本率 Cost ratio(5)長期投資長期投資 Long-term investment長期股票投資 Investment on stocks長期債券投資 Investment on bonds成本法 Cost method權(quán)益法 Equity method合并法 Consolidation method股利宣布日 Declaration date股權(quán)登記日 Date of record除息日 Ex-dividend date付息日 Payment date債券面值 Face value, Par value債券折價 Discount on bonds債券溢價 Premium on bonds票面利率 Contract interest rate, stated rate市場利率 Market interest ratio, Effective rate普通股 Common Stock優(yōu)先股 Preferred Stock現(xiàn)金股利 Cash dividends股票股利 Stock dividends清算股利 Liquidating dividends到期日 Maturity date到期值 Maturity value直線攤銷法 Straight-Line method of amortization實際利息攤銷法 Effective-interest method of amortization(6)固定資產(chǎn)固定資產(chǎn) Plant assets or Fixed assets原值 Original value預計使用年限 Expected useful life預計殘值 Estimated residual value折舊費用 Depreciation expense累計折舊 Accumulated depreciation帳面價值 Carrying value應(yīng)提折舊成本 Depreciation cost凈值 Net value在建工程 Construction-in-process磨損 Wear and tear過時 Obsolescence直線法 Straight-line method (SL)工作量法 Units-of-production method (UOP)加速折舊法 Accelerated depreciation method雙倍余額遞減法 Double-declining balance method (DDB)年數(shù)總和法 Sum-of-the-years-digits method (SYD)以舊換新 Trade in經(jīng)營租賃 Operating lease融資租賃 Capital lease廉價購買權(quán) Bargain purchase option (BPO)資產(chǎn)負債表外籌資 Off-balance-sheet financing最低租賃付款額 Minimum lease payments(7)無形資產(chǎn)無形資產(chǎn) Intangible assets專利權(quán) Patents商標權(quán) Trademarks, Trade names著作權(quán) Copyrights特許權(quán)或?qū)I權(quán) Franchises商譽 Goodwill開辦費 Organization cost租賃權(quán) Leasehold攤銷 Amortization(8)流動負債負債 Liability流動負債 Current liability應(yīng)付帳款 Account payable應(yīng)付票據(jù) Notes payable貼現(xiàn)票據(jù) Discount notes長期負債一年內(nèi)到期部分 Current maturities of long-term liabilities應(yīng)付股利 Dividends payable預收收益 Prepayments by customers存入保證金 Refundable deposits應(yīng)付費用 Accrual expense增值稅 value added tax營業(yè)稅 Business tax應(yīng)付所得稅 Income tax payable應(yīng)付獎金 Bonuses payable產(chǎn)品質(zhì)量擔保負債 Estimated liabilities under product warranties贈品和兌換券 Premiums, coupons and trading stamps或有事項 Contingency或有負債 Contingent或有損失 Loss contingencies或有利得 Gain contingencies永久性差異 Permanent difference時間性差異 Timing difference應(yīng)付稅款法 Taxes payable method納稅影響會計法 Tax effect accounting method遞延所得稅負債法 Deferred income tax liability method(9)長期負債長期負債 Long-term Liabilities應(yīng)付公司債券 Bonds payable有擔保品的公司債券 Secured Bonds抵押公司債券 Mortgage Bonds保證公司債券 Guaranteed Bonds信用公司債券 Debenture Bonds一次還本公司債券 Term Bonds分期還本公司債券 Serial Bonds可轉(zhuǎn)換公司債券 Convertible Bonds可贖回公司債券 Callable Bonds可要求公司債券 Redeemable Bonds記名公司債券 Registered Bonds無記名公司債券 Coupon Bonds普通公司債券 Ordinary Bonds收益公司債券 Income Bonds名義利率，票面利率 Nominal rate實際利率 Actual rate有效利率 Effective rate溢價 Premium折價 Discount面值 Par value直線法 Straight-line method實際利率法 Effective interest method到期直接償付 Repayment at maturity提前償付 Repayment at advance償債基金 Sinking fund長期應(yīng)付票據(jù) Long-term notes payable抵押借款 Mortgage loan(10)業(yè)主權(quán)益權(quán)益 Equity業(yè)主權(quán)益 Owners equity股東權(quán)益 Stockholders equity投入資本 Contributed capital繳入資本 Paid-in capital股本 Capital stock資本公積 Capital surplus留存收益 Retained earnings核定股本 Authorized capital stock實收資本 Issued capital stock發(fā)行在外股本 Outstanding capital stock庫藏股 Treasury stock普通股 Common stock優(yōu)先股 Preferred stock累積優(yōu)先股 Cumulative preferred stock非累積優(yōu)先股 Noncumulative preferred stock完全參加優(yōu)先股 Fully participating preferred stock部分參加優(yōu)先股 Partially participating preferred stock非部分參加優(yōu)先股 Nonpartially participating preferred stock現(xiàn)金發(fā)行 Issuance for cash非現(xiàn)金發(fā)行 Issuance for noncash consideration股票的合并發(fā)行 Lump-sum sales of stock發(fā)行成本 Issuance cost成本法 Cost method面值法 Par value method捐贈資本 Donated capital盈余分配 Distribution of earnings股利 Dividend股利政策 Dividend policy宣布日 Date of declaration股權(quán)登記日 Date of record除息日 Ex-dividend date股利支付日 Date of payment現(xiàn)金股利 Cash dividend股票股利 Stock dividend撥款 appropriation(11)財務(wù)報表財務(wù)報表 Financial Statement資產(chǎn)負債表 Balance Sheet收益表 Income Statement帳戶式 Account Form報告式 Report Form編制(報表) Prepare工作底稿 Worksheet多步式 Multi-step單步式 Single-step(12)財務(wù)狀況變動表財務(wù)狀況變動表中的現(xiàn)金基礎(chǔ) SCFP.Cash Basis(現(xiàn)金流量表)財務(wù)狀況變動表中的營運資金基礎(chǔ) SCFP.Working Capital Basis(資金來源與運用表)營運資金 Working Capital全部資源概念 All-resources concept直接交換業(yè)務(wù) Direct exchanges正常營業(yè)活動 Normal operating activities財務(wù)活動 Financing activities投資活動 Investing activities(13)財務(wù)報表分析財務(wù)報表分析 Analysis of financial statements比較財務(wù)報表 Comparative financial statements趨勢百分比 Trend percentage比率 Ratios普通股每股收益 Earnings per share of common stock股利收益率 Dividend yield ratio價益比 Price-earnings ratio普通股每股帳面價值 Book value per share of common stock資本報酬率 Return on investment總資產(chǎn)報酬率 Return on total asset債券收益率 Yield rate on bonds已獲利息倍數(shù) Number of times interest earned債券比率 Debt ratio優(yōu)先股收益率 Yield rate on preferred stock營運資本 Working Capital周轉(zhuǎn) Turnover存貨周轉(zhuǎn)率 Inventory turnover應(yīng)收帳款周轉(zhuǎn)率 Accounts receivable turnover流動比率 Current ratio速動比率 Quick ratio酸性試驗比率 Acid test ratio(14)合并財務(wù)報表合并財務(wù)報表 Consolidated financial statements吸收合并 Merger創(chuàng)立合并 Consolidation控股公司 Parent company附屬公司 Subsidiary company少數(shù)股權(quán) Minority interest權(quán)益聯(lián)營合并 Pooling of interest購買合并 Combination by purchase權(quán)益法 Equity method成本法 Cost method(15)物價變動中的會計計量物價變動之會計 Price-level changes accounting一般物價水平會計 General price-level accounting貨幣購買力會計 Purchasing-power accounting統(tǒng)一幣值會計 Constant dollar accounting歷史成本 Historical cost現(xiàn)行價值會計 Current value accounting現(xiàn)行成本 Current cost重置成本 Replacement cost物價指數(shù) Price-level index國民生產(chǎn)總值物價指數(shù) Gross national product implicit price deflator (or GNP deflator)消費物價指數(shù) Consumer price index (or CPI)批發(fā)物價指數(shù) Wholesale price index貨幣性資產(chǎn) Monetary assets貨幣性負債 Monetary liabilities貨幣購買力損益 Purchasing-power gains or losses資產(chǎn)持有損益 Holding gains or losses未實現(xiàn)的資產(chǎn)持有損益 Unrealized holding gains or losses1 資產(chǎn) assets 11 12 流動資產(chǎn) current assets 111 現(xiàn)金及約當現(xiàn)金 cash and cash equivalents 1111 庫存現(xiàn)金 cash on hand 1112 零用金/周轉(zhuǎn)金 petty cash/revolving funds 1113 銀行存款 cash in banks 1116 在途現(xiàn)金 cash in transit 1117 約當現(xiàn)金 cash equivalents 1118 其它現(xiàn)金及 約當現(xiàn)金 other cash and cash equivalents 112 短期投資 short-term investment 1121 短期投資 -股票 short-term investments - stock 1122 短期投資 -短期票券 short-term investments - short-term notes and bills 1123 短期投資 -政府債券 short-term investments - government bonds 1124 短期投資 -受益憑證 short-term investments - beneficiary certificates 1125 短期投資 -公司債 short-term investments - corporate bonds 1128 短期投資 -其它 short-term investments - other 1129 備抵短期投資跌價損失 allowance for reduction of short-term investment to market 113 應(yīng)收票據(jù) notes receivable 1131 應(yīng)收票據(jù) notes receivable 1132 應(yīng)收票據(jù)貼現(xiàn) discounted notes receivable 1137 應(yīng)收票據(jù) -關(guān)系人 notes receivable - related parties 1138 其它應(yīng)收票據(jù) other notes receivable 1139 備抵呆帳 應(yīng)收票據(jù) allowance for uncollec- tible accounts- notes receivable 114 應(yīng)收帳款 accounts receivable 1141 應(yīng)收帳款 accounts receivable 1142 應(yīng)收分期帳款 installment accounts receivable 1147 應(yīng)收帳款 -關(guān)系人 accounts receivable - related parties 1149 備抵呆帳 應(yīng)收帳款 allowance for uncollec- tible accounts - accounts receivable 118 其它應(yīng)收款 other receivables 1181 應(yīng)收出售遠匯款 forward exchange contract receivable 1182 應(yīng)收遠匯款 -外幣 forward exchange contract receivable - foreign currencies 1183 買賣遠匯折價 discount on forward ex-change contract 1184 應(yīng)收收益 earned revenue receivable 1185 應(yīng)收退稅款 income tax refund receivable 1187 其它應(yīng)收款 - 關(guān)系人 other receivables - related parties 1188 其它應(yīng)收款 - 其它 other receivables - other 1189 備抵呆帳 - 其它應(yīng)收款 allowance for uncollec- tible accounts - other receivables 121122 存貨 inventories 1211 商品存貨 merchandise inventory 1212 寄銷商品 consigned goods 1213 在途商品 goods in transit 1219 備抵存貨跌價損失 allowance for reduction of inventory to market 1221 制成品 finished goods 1222 寄銷制成品 consigned finished goods 1223 副產(chǎn)品 by-products 1224 在制品 work in process 1225 委外加工 work in process - outsourced 1226 原料 raw materials 1227 物料 supplies 1228 在途原物料 materials and supplies in transit 1229 備抵存貨跌價損失 allowance for reduction of inventory to market 125 預付費用 prepaid expenses 1251 預付薪資 prepaid payroll 1252 預付租金 prepaid rents 1253 預付保險費 prepaid insurance 1254 用品盤存 office supplies 1255 預付所得稅 prepaid income tax 1258 其它預付費用 other prepaid expenses 126 預付款項 prepayments 1261 預付貨款 prepayment for purchases 1268 其它預付款項 other prepayments 128129 其它流動資產(chǎn) other current assets 1281 進項稅額 VAT paid ( or input tax) 1282 留抵稅額 excess VAT paid (or overpaid