國際會計科目對照表(中英).doc

ccount帳戶Accountingsystem會計系統(tǒng)AmericanAccountingAssociation美國會計協(xié)會AmericanInstituteofCPAs美國注冊會計師協(xié)會Audit審計Balancesheet資產負債表Bookkeepking簿記Cashflowprospects現(xiàn)金流量預測CertificateinInternalAuditing內部審計證書CertificateinManagementAccounting管理會計證書CertificatePublicAccountant注冊會計師Costaccounting成本會計Externalusers外部使用者Financialaccounting財務會計FinancialAccountingStandardsBoard財務會計準則委員會Financialforecast財務預測Generallyacceptedaccountingprinciples公認會計原則General-purposeinformation通用目的信息GovernmentAccountingOffice政府會計辦公室Incomestatement損益表InstituteofInternalAuditors內部審計師協(xié)會InstituteofManagementAccountants管理會計師協(xié)會Integrity整合性Internalauditing內部審計Internalcontrolstructure內部控制結構InternalRevenueService國內收入署Internalusers內部使用者Managementaccounting管理會計Returnofinvestment投資回報Returnoninvestment投資報酬SecuritiesandExchangeCommission證券交易委員會Statementofcashflow現(xiàn)金流量表Statementoffinancialposition財務狀況表Taxaccounting稅務會計Accountingequation會計等式Articulation勾稽關系Assets資產Businessentity企業(yè)個體Capitalstock股本Corporation公司Costprinciple成本原則Creditor債權人Deflation通貨緊縮Disclosure批露Expenses費用Financialstatement財務報表Financialactivities籌資活動Going-concernassumption持續(xù)經營假設Inflation通貨膨漲Investingactivities投資活動Liabilities負債Negativecashflow負現(xiàn)金流量Operatingactivities經營活動Ownersequity所有者權益Partnership合伙企業(yè)Positivecashflow正現(xiàn)金流量Retainedearning留存利潤Revenue收入Soleproprietorship獨資企業(yè)Solvency清償能力Stable-dollarassumption穩(wěn)定貨幣假設Stockholders股東Stockholdersequity股東權益Windowdressing門面粉飾財會名詞漢英對照表（1）會計與會計理論會計accounting決策人DecisionMaker投資人Investor股東Shareholder債權人Creditor財務會計FinancialAccounting管理會計ManagementAccounting成本會計CostAccounting私業(yè)會計PrivateAccounting公眾會計PublicAccounting注冊會計師CPACertifiedPublicAccountant國際會計準則委員會IASC美國注冊會計師協(xié)會AICPA財務會計準則委員會FASB管理會計協(xié)會IMA美國會計學會AAA稅務稽核署IRS獨資企業(yè)Proprietorship合伙人企業(yè)Partnership公司Corporation會計目標AccountingObjectives會計假設AccountingAssumptions會計要素AccountingElements會計原則AccountingPrinciples會計實務過程AccountingProcedures財務報表FinancialStatements財務分析FinancialAnalysis會計主體假設Separate-entityAssumption貨幣計量假設Unit-of-measureAssumption持續(xù)經營假設Continuity（Going-concern）Assumption會計分期假設Time-periodAssumption資產Asset負債Liability業(yè)主權益OwnersEquity收入Revenue費用Expense收益Income虧損Loss歷史成本原則CostPrinciple收入實現(xiàn)原則RevenuePrinciple配比原則MatchingPrinciple全面披露原則Full-disclosure（Reporting）Principle客觀性原則ObjectivePrinciple一致性原則ConsistentPrinciple可比性原則ComparabilityPrinciple重大性原則MaterialityPrinciple穩(wěn)健性原則ConservatismPrinciple權責發(fā)生制AccrualBasis現(xiàn)金收付制CashBasis財務報告FinancialReport流動資產Currentassets流動負債CurrentLiabilities長期負債Long-termLiabilities投入資本ContributedCapital留存收益RetainedEarning（2）會計循環(huán)會計循環(huán)AccountingProcedure/Cycle會計信息系統(tǒng)AccountinginformationSystem帳戶Ledger會計科目Account會計分錄Journalentry原始憑證SourceDocument日記帳Journal總分類帳GeneralLedger明細分類帳SubsidiaryLedger試算平衡TrialBalance現(xiàn)金收款日記帳Cashreceiptjournal現(xiàn)金付款日記帳Cashdisbursementsjournal銷售日記帳SalesJournal購貨日記帳PurchaseJournal普通日記帳GeneralJournal工作底稿Worksheet調整分錄Adjustingentries結帳Closingentries（3）現(xiàn)金與應收帳款現(xiàn)金Cash銀行存款Cashinbank庫存現(xiàn)金Cashinhand流動資產Currentassets償債基金Sinkingfund定額備用金Imprestpettycash支票Check（cheque）銀行對帳單Bankstatement銀行存款調節(jié)表Bankreconciliationstatement在途存款Outstandingdeposit在途支票O(jiān)utstandingcheck應付憑單Voucherspayable應收帳款Accountreceivable應收票據(jù)Notereceivable起運點交貨價F.O.Bshippingpoint目的地交貨價F.O.Bdestinationpoint商業(yè)折扣Tradediscount現(xiàn)金折扣Cashdiscount銷售退回及折讓Salesreturnandallowance壞帳費用Baddebtexpense備抵法Allowancemethod備抵壞帳Baddebtallowance損益表法Incomestatementapproach資產負債表法Balancesheetapproach帳齡分析法Aginganalysismethod直接沖銷法Directwrite-offmethod帶息票據(jù)Interestbearingnote不帶息票據(jù)Non-interestbearingnote出票人Maker受款人Payee本金Principal利息率Interestrate到期日Maturitydate本票Promissorynote貼現(xiàn)Discount背書Endorse拒付費Protestfee（4）存貨存貨Inventory商品存貨Merchandiseinventory產成品存貨Finishedgoodsinventory在產品存貨Workinprocessinventory原材料存貨Rawmaterialsinventory起運地離岸價格F.O.Bshippingpoint目的地抵岸價格F.O.Bdestination寄銷Consignment寄銷人Consignor承銷人Consignee定期盤存Periodicinventory永續(xù)盤存Perpetualinventory購貨Purchase購貨折讓和折扣Purchaseallowanceanddiscounts存貨盈余或短缺Inventoryoveragesandshortages分批認定法Specificidentification加權平均法Weightedaverage先進先出法First-in,first-outorFIFO后進先出法Lost-in,first-outorLIFO移動平均法Movingaverage成本或市價孰低法LowerofcostormarketorLCM市價Marketvalue重置成本Replacementcost可變現(xiàn)凈值Netrealizablevalue上限Upperlimit下限Lowerlimit毛利法Grossmarginmethod零售價格法Retailmethod成本率Costratio（5）長期投資長期投資Long-terminvestment長期股票投資Investmentonstocks長期債券投資Investmentonbonds成本法Costmethod權益法Equitymethod合并法Consolidationmethod股利宣布日Declarationdate股權登記日Dateofrecord除息日Ex-dividenddate付息日Paymentdate債券面值Facevalue,Parvalue債券折價Discountonbonds債券溢價Premiumonbonds票面利率Contractinterestrate,statedrate市場利率Marketinterestratio,Effectiverate普通股CommonStock優(yōu)先股PreferredStock現(xiàn)金股利Cashdividends股票股利Stockdividends清算股利Liquidatingdividends到期日Maturitydate到期值Maturityvalue直線攤銷法Straight-Linemethodofamortization實際利息攤銷法Effective-interestmethodofamortization-（6）固定資產固定資產PlantassetsorFixedassets原值Originalvalue預計使用年限Expectedusefullife預計殘?nbsp;Estimatedresidualvalue折舊費用Depreciationexpense累計折舊Accumulateddepreciation帳面價值Carryingvalue應提折舊成本Depreciationcost凈值Netvalue在建工程Construction-in-process磨損Wearandtear過時Obsolescence直線法Straight-linemethod（SL）工作量法Units-of-productionmethod（UOP）加速折舊法Accelerateddepreciationmethod雙倍余額遞減法Double-decliningbalancemethod（DDB）年數(shù)總和法Sum-of-the-years-digitsmethod（SYD）以舊換新Tradein經營租賃Operatinglease融資租賃Capitallease廉價購買權Bargainpurchaseoption（BPO）資產負債表外籌資Off-balance-sheetfinancing最低租賃付款額Minimumleasepayments（7）無形資產無形資產Intangibleassets專利權Patents商標權Trademarks,Tradenames著作權Copyrights特許權或專營權Franchises商譽Goodwill開辦費Organizationcost租賃權Leasehold攤銷Amortization（8）流動負債負債Liability流動負債Currentliability應付帳款Accountpayable應付票據(jù)Notespayable貼現(xiàn)票據(jù)Discountnotes長期負債一年內到期部分Currentmaturitiesoflong-termliabilities應付股利Dividendspayable預收收益Prepaymentsbycustomers存入保證金Refundabledeposits應付費用Accrualexpense增值稅valueaddedtax營業(yè)稅Businesstax應付所得稅Incometaxpayable應付獎金B(yǎng)onusespayable產品質量擔保負債Estimatedliabilitiesunderproductwarranties贈品和兌換券Premiums,couponsandtradingstamps或有事項Contingency或有負債Contingent或有損失Losscontingencies或有利得Gaincontingencies永久性差異Permanentdifference時間性差異Timingdifference應付稅款法Taxespayablemethod納稅影響會計法Taxeffectaccountingmethod遞延所得稅負債法Deferredincometaxliabilitymethod（9）長期負債長期負債Long-termLiabilities應付公司債券Bondspayable有擔保品的公司債券SecuredBonds抵押公司債券MortgageBonds保證公司債券GuaranteedBonds信用公司債券DebentureBonds一次還本公司債券TermBonds分期還本公司債券SerialBonds可轉換公司債券ConvertibleBonds可贖回公司債券CallableBonds可要求公司債券RedeemableBonds記名公司債券RegisteredBonds無記名公司債券CouponBonds普通公司債券OrdinaryBonds收益公司債券IncomeBonds名義利率，票面利率Nominalrate實際利率Actualrate有效利率Effectiverate溢價Premium折價Discount面值Parvalue直線法Straight-linemethod實際利率法Effectiveinterestmethod到期直接償付Repaymentatmaturity提前償付Repaymentatadvance償債基金Sinkingfund長期應付票據(jù)Long-termnotespayable抵押借款Mortgageloan（10）業(yè)主權益權益Equity業(yè)主權益Ownersequity股東權益Stockholdersequity投入資本Contributedcapital繳入資本Paid-incapital股本Capitalstock資本公積Capitalsurplus留存收益Retainedearnings核定股本Authorizedcapitalstock實收資本Issuedcapitalstock發(fā)行在外股本Outstandingcapitalstock庫藏股Treasurystock普通股Commonstock優(yōu)先股Preferredstock累積優(yōu)先股Cumulativepreferredstock非累積優(yōu)先股Noncumulativepreferredstock完全參加優(yōu)先股Fullyparticipatingpreferredstock部分參加優(yōu)先股Partiallyparticipatingpreferredstock非部分參加優(yōu)先股Nonpartiallyparticipatingpreferredstock現(xiàn)金發(fā)行Issuanceforcash非現(xiàn)金發(fā)行Issuancefornoncashconsideration股票的合并發(fā)行Lump-sumsalesofstock發(fā)行成本Issuancecost成本法Costmethod面值法Parvaluemethod捐贈資本Donatedcapital盈余分配Distributionofearnings股利Dividend股利政策Dividendpolicy宣布日Dateofdeclaration股權登記日Dateofrecord除息日Ex-dividenddate股利支付日Dateofpayment現(xiàn)金股利Cashdividend股票股利Stockdividend撥款appropriation（11）財務報表財務報表FinancialStatement資產負債表BalanceSheet收益表IncomeStatement帳戶式AccountForm報告式ReportForm編制（報表）Prepare工作底稿Worksheet多步式Multi-step單步式Single-step-（12）財務狀況變動表財務狀況變動表中的現(xiàn)金基礎SCFP.CashBasis（現(xiàn)金流量表）財務狀況變動表中的營運資金基礎SCFP.WorkingCapitalBasis（資金來源與運用表）營運資金WorkingCapital全部資源概念All-resourcesconcept直接:)業(yè)務Directexchanges正常營業(yè)活動Normaloperatingactivities財務活動Financingactivities投資活動Investingactivities-（13）財務報表分析財務報表分析Analysisoffinancialstatements比較財務報表Comparativefinancialstatements趨勢百分比Trendpercentage比率Ratios普通股每股收益Earningspershareofcommonstock股利收益率Dividendyieldratio價益比Price-earningsratio普通股每股帳面價值Bookvaluepershareofcommonstock資本報酬率Returnoninvestment總資產報酬率Returnontotalasset債券收益率Yieldrateonbonds已獲利息倍數(shù)Numberoftimesinterestearned債券比率Debtratio優(yōu)先股收益率Yieldrateonpreferredstock營運資本Workin