最新會計專業(yè)專業(yè)術(shù)語中英文對照資料

1、會計專業(yè)專業(yè)術(shù)語中英文對照一、會計與會計理論會計 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(zhǔn)則委員會IASC美國注冊會計師協(xié)會 AICPA財務(wù)會計準(zhǔn)則委員會 FASB管理會計協(xié)會IMA美國會計學(xué)會A

2、AA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(biāo) Accounting Objectives會計假設(shè) Accounting Assumptions會計要素 Accounting Elements會計原貝U 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-e ntity Assumpti on貨幣計量假設(shè) Un it-of-measure As

3、sumpti on持續(xù)經(jīng)營假設(shè) Con ti nuity(Go in g-c on cer n) Assumpti on會計分期假設(shè) Time-period Assumption資產(chǎn)Asset負(fù)債 Liability業(yè)主權(quán)益 Owners Equity精品文檔收入 Revenue費用 Expense收益In come虧損Loss歷史成本原則 Cost Prin ciple收入實現(xiàn)原則 Reve nue Pri nciple配比原則 Matchi ng Prin ciple全面披露原則 Full-disclosure (Reporti ng) Prin ciple客觀性原則 Objective

4、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(zé)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(fù)債 Current Liabilities長期負(fù)債 Long-term Liabilities投入資本 Contributed Capital留存收益 Retained Earning二、會計循環(huán)會計循環(huán) Ac

5、counting 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 Ge neral Ledger明細(xì)分類帳 Subsidiary Ledger試算平衡Trial Bala nee現(xiàn)金收款日記帳 Cash receipt journal現(xiàn)金付款日記帳 Cash disburseme nts jour nal銷售日記帳Sales Journal購貨日記帳Purchase Journal普通日記帳Gen

6、eral Journal精品文檔工作底稿Worksheet調(diào)整分錄 Adjusting entries 結(jié)帳 Closing entries三、現(xiàn)金與應(yīng)收賬款現(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 recon ciliati on stateme nt 在途存款 Outstanding deposit 在途支票 Outstandi

7、ng 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 shippi ng poi nt 目的地交貨價 F.O.B dest in ation poi nt 商業(yè)折扣 Trade discount 現(xiàn)金折扣Cash discount銷售退回及折讓 Sales retur n and allowa nee 壞帳費用 Bad debt expense 備抵法 Allowanee method 備抵壞帳 Bad debt allowanee損益表法 In come stateme n

8、t approach 資產(chǎn)負(fù)債表法 Bala nee 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 岀票人Maker 受款人Payee 本金 Principal 利息率 Interest rate精品文檔到期日 Maturity date本票 Promissory note貼現(xiàn) Discount背書 Endorse拒付費 Protest fee com四、存貨存貨 Invento

9、ry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 shipp ing poi nt目的地抵岸價格 F.O.B desti nati on寄銷 Con sig nment寄銷人Con sig nor承銷人Con sig nee定期盤存 Periodic inventory永續(xù)盤存 Perpetual inventory購貨 Purchase購貨折讓和折扣 Purchase allowa

10、 nee and discou nts 存貨盈余或短缺 Inventory overages and shortages 分批認(rèn)定法 Specific identification加權(quán)平均法Weighted average先進(jìn)先岀法 First-in, first-out or FIFO后進(jìn)先岀法 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 U

11、pper limit下限 Lower limit毛利法 Gross margin method零售價格法Retail method成本率Cost ratio精品文檔五、長期投資長期投資 Long-term investment長期股票投資In vestme nt on stocks長期債券投資 In vestme nt on bonds成本法 Cost method權(quán)益法 Equity method合并法 Consolidation method股利宣布日 Declarati on date股權(quán)登記日Date of record除息日 Ex-divide nd date付息日 Payment

12、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 Con tract in terest rate, stated rate市場利率 Market interest ratio, Effective rate普通股 Com mon Stock優(yōu)先股 Preferred Stock現(xiàn)金股利 Cash divide nds股票股利 Stock divide nds清算股利 Liquidati ng divide nds到期日 Maturity date到期值 Maturity value直線攤

13、銷法 Straight-Line method of amortization實際利息攤銷法 Effective-i nterest method of amortizati on六、固定資產(chǎn)固定資產(chǎn) Plant assets or Fixed assets原值 Original value預(yù)計使用年限 Expected useful life預(yù)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

14、值 Net value在建工程 Construction-in-process精品文檔磨損 Wear and tear過時 Obsolescenee直線法 Straight-line method (SL)工作量法 Units-of-production method (UOP)力廿速折舊法 Accelerated depreciation method雙倍余額遞減法 Double-decli ning bala nee 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

15、資租賃Capital lease廉價購買權(quán) Bargain purchase option (BPO)資產(chǎn)負(fù)債表外籌資 Off-bala nce-sheet finan ci ng最低租賃付款額 Mi ni mum lease payme nts七、無形資產(chǎn)無形資產(chǎn) Intangible assets專利權(quán)Patents商標(biāo)權(quán) Trademarks, Trade names著作權(quán) Copyrights特許權(quán)或?qū)I權(quán) Fra nchises商譽 Goodwill開辦費 Organization cost租賃權(quán)Leasehold攤肖 Amortization八、流動負(fù)債負(fù)債 Liability流動

16、負(fù)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(fù)債一年內(nèi)到期部分Curre nt maturities of lo ng-term liabilities應(yīng)付股利 Divide nds payable預(yù)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 Bus in ess tax應(yīng)付所得稅 In come tax payable精品文檔應(yīng)付獎金

17、Bon uses payable產(chǎn)品質(zhì)量擔(dān)保負(fù)債 Estimated liabilities un der product warra nties贈品和兌換券 Premiums, coup ons and tradi ng stamps或有事項 Contingency或有負(fù)債Contingent或有損失 Loss contingencies或有利得 Gain contingencies永久性差異 Permanent differenee時間性差異 Timing differenee應(yīng)付稅款法 Taxes payable method纟內(nèi)稅影響會計法 Tax effect accou nting

18、 method遞延所得稅負(fù)債法 Deferred in come tax liability method九、長期負(fù)債長期負(fù)債 Long-term Liabilities應(yīng)付公司債券Bonds payable有擔(dān)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Debe nture Bonds一次還本公司債券 Term Bon ds分期還本公司債券 Serial Bonds可轉(zhuǎn)換公司債券 Con vertible Bonds可贖回公司債券Callable Bonds可要求公司債券 Redeemable B

19、onds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 In come Bonds名義利率，票面利率 Nomi nal 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精品文檔到期直接償付 Repayme nt at maturity提前償付 Repayment at advanee償債基金Sinking

20、 fund長期應(yīng)付票據(jù) Lon g-term no tes payable抵押借款Mortgage loan十、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

21、股 Treasury stock普通股 Com mon stock優(yōu)先股 Preferred stock累積優(yōu)先股 Cumulative preferred stock非累積優(yōu)先股 Non cumulative preferred stock完全參加優(yōu)先股 Fully participat ing preferred stock 咅 E分參加優(yōu)先股 Partially participat ing preferred stock 非部分參加優(yōu)先股 Non partially participati ng preferred stock 現(xiàn)金發(fā)行 Issuanee for cash非現(xiàn)金發(fā)行 I

22、ssua nee for non cash con siderati on股票的合并發(fā)行 Lump-sum sales of stock發(fā)行成本 Issuanee 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 Divide nd股利政策 Divide nd policy宣布日 Date of declaration股權(quán)登記日Date of record精品文檔除息日 Ex-divide nd date股利支付日 Date of payme nt現(xiàn)金股利Cash

23、 divide nd股票股利 Stock divide nd撥款 appropriation十 、財務(wù)報表財務(wù)報表 Financial Statement資產(chǎn)負(fù)債表Bala nee Sheet收益表 In come Stateme nt帳戶式 Aeeount 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十二、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.Worki ng Capital Basis（資金來源與運用表

24、）營運資金 Working Capital全部資源概念 All-resources eoneept直接交換業(yè)務(wù) Direct excha nges正常營業(yè)活動 Normal operat ing activities財務(wù)活動 Financing activities投資活動Investing activities十三、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

25、 of com mon stock股利收益率 Divide nd yield ratio價益比 Price-earnings ratio普通股每股帳面價值 Book value per share of com mon stock精品文檔資本報酬率 Return on investment總資產(chǎn)報酬率 Retur n on total asset債券收益率 Yield rate on bonds已獲利息倍數(shù) Number of times in terest ear ned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 tur no ver應(yīng)收帳款周轉(zhuǎn)率 Accou nts receivable tur nover流動比率Current ratio速動比率Quick ratio酸