財(cái)務(wù)中英文對照

1、會計(jì) acco unting決策人 Decision Maker投資人In vestor股東 Shareholder債權(quán)人Creditor財(cái)務(wù)會計(jì) Financial Accounting管理會計(jì) Management Accounting成本會計(jì) Cost Accounting私業(yè)會計(jì) Private Accounting公眾會計(jì) Public Accounting注冊會計(jì)師 CPA Certified Public Accountant國際會計(jì)準(zhǔn)則委員會IASC 美國注冊會計(jì)師協(xié)會 AICPA 財(cái)務(wù)會計(jì)準(zhǔn)則委員會FASB管理會計(jì)協(xié)會IMA 美國會計(jì)學(xué)會AAA 稅務(wù)稽核署IRS獨(dú)資企業(yè) Pr

2、oprietorship 合伙人企業(yè)Partnership 公司 Corporatio n會計(jì)目標(biāo) Accounting Objectives會計(jì)假設(shè) Accounting Assumptions會計(jì)要素 Accounting Elements會計(jì)原貝U Accounting Principles會計(jì)實(shí)務(wù)過程 Accou nting Procedures財(cái)務(wù)報(bào)表 Financial Statements財(cái)務(wù)分析 Financial Analysis會計(jì)主體假設(shè) Separate-e ntity Assumpti on 貨幣計(jì)量假設(shè) Un it-of-measure Assumpti on 持續(xù)

3、經(jīng)營假設(shè) Continu ity(Go in g-c oncern) Assumpti on 會計(jì)分期假設(shè) Time-period Assumpti on 資產(chǎn)Asset負(fù)債 Liability業(yè)主權(quán)益 Owners Equity收入 Revenue 費(fèi)用 Expense 收益 In come虧損Loss歷史成本原則 Cost Prin ciple收入實(shí)現(xiàn)原則 Revenue Prin ciple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 Principle一致性

4、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(cái)務(wù)報(bào)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(2)會計(jì)循環(huán)會計(jì)循環(huán) Accounting Pr

5、ocedure/Cycle會計(jì)信息系統(tǒng) Acco un ti ng in formati on System 帳戶Ledger會計(jì)科目Accou nt會計(jì)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 journal銷售日記帳Sales Journal購貨日記帳Purchase Journal普通日記帳General J

6、ournal工作底稿Worksheet調(diào)整分錄 Adjusting entries結(jié)帳 Clos ing en tries(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 recon ciliati on stateme nt 在途存款 Outstanding deposit 在途支票 Outstanding chec

7、k 應(yīng)付憑單 Vouchers payable 應(yīng)收帳款 Account receivable 應(yīng)收票據(jù) Note receivable 起運(yùn)點(diǎn)交貨價(jià) F.O.B shippi ng poi nt 目的地交貨價(jià) F.O.B desti nation poi nt 商業(yè)折扣 Trade discount 現(xiàn)金折扣Cash discount銷售退回及折讓 Sales return and allowa nee 壞帳費(fèi)用 Bad debt expense 備抵法 Allowanee method 備抵壞帳 Bad debt allowanee損益表法 In come stateme nt appro

8、ach 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 出票人Maker 受款人Payee 本金 Prin cipal 禾利息率In terest rate 到期日 Maturity date 本票 Promissory note 貼現(xiàn) Discou nt 背書 En dorse拒付費(fèi) Protest fee com存貨存貨 Inven tory商品

9、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(yùn)地離岸價(jià)格 F.O.B shipp ing poi nt目的地抵岸價(jià)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 nee

10、 and disco unts 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)先出法 First-in, first-out or FIFO后進(jìn)先出法 Lost-in, first-out or LIFO移動平均法Moving average成本或市價(jià)孰低法 Lower of cost or market or LCM市價(jià) Market value重置成本 Replacement cost可變現(xiàn)凈值 Net realizable value上限 Upper

11、 limit下限 Lower limit毛禾U法 Gross margin method零售價(jià)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 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 date債

12、券面值 Face value, Par value債券折價(jià) Discount on bonds債券溢價(jià) 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J Liquidati ng divide nds到期日 Maturity date到期值 Maturity value直線攤銷法 S

13、traight-Line method of amortization實(shí)際禾利息攤銷法 Effective-i nterest method of amortizati on固定資產(chǎn)固定資產(chǎn) Plant assets or Fixed assets原值 Origi nal value預(yù)計(jì)使用年限 Expected useful life預(yù)計(jì)殘值 Estimated residual value折舊費(fèi)用 Depreciation expense累計(jì)折舊 Accumulated depreciation帳面價(jià)值 Carrying value應(yīng)提折舊成本 Depreciati on cost凈值 N

14、et value在建工程 Con struct ion-i n-process磨損 Wear and tear過時 Obsolesce nee直線法 Straight-line method (SL)工作量法 Units-of-production method (UOP)力口速折舊法 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融資租

15、賃Capital lease廉價(jià)購買權(quán) Bargain purchase option (BPO)資產(chǎn)負(fù)債表外籌資 Off-bala nce-sheet financing最低租賃付款額 Mi nimum lease payme nts(7) 無形資產(chǎn)無形資產(chǎn) Intangible assets專利權(quán)Pate nts商標(biāo)權(quán) Trademarks, Trade names著作權(quán) Copyrights特許權(quán)或?qū)I權(quán) Fran chises商譽(yù) Goodwill開辦費(fèi) Organization cost租賃權(quán)Leasehold攤銷 Amortization(8) 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Current maturities of Iong-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(fèi)用 Accrual expense增值稅 value added tax營業(yè)稅 Business tax應(yīng)付所得稅 In come tax payable應(yīng)付獎金 Bonuses

17、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(xiàng)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 纟納稅影響會計(jì)法 Tax effect acco un ti ng m

18、ethod 遞延所得稅負(fù)債法 Deferred in come tax liability method(9) 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 Guara nteed 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

19、 Redeemable Bonds 記名公司債券 Registered Bonds 無記名公司債券 Coup on Bonds 普通公司債券 Ordi nary Bonds 收益公司債券 In come Bonds 名義利率，票面利率Nomi nal rate實(shí)際利率Actual rate 有效利率 Effective rate 溢價(jià) Premium 折價(jià) Disco unt 面值 Par value 直線法 Straight-line method 實(shí)際利率法 Effective interest method 到期直接償付 Repayme nt at maturity 提前償付 Repay

20、ment at advanee 償債基金 Sinking fund 長期應(yīng)付票據(jù) Lon g-term no tes 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(shí)收資本 Issued capital stock發(fā)

21、行在外股本 Outstanding capital stock庫藏股 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 B分參加優(yōu)先股 Partially participat ing preferred stock 非部分參加優(yōu)先股Non partially participat ing preferred sto

22、ck現(xiàn)金發(fā)行 Issuanee for cash非現(xiàn)金發(fā)行 Issua nee for non cash con sideratio n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盈余分酉己 Distribution of earnings股禾 U Divide nd股利政策 Divide nd policy宣布日 Date of declaration股權(quán)登記日Date of record除息日 Ex-divide nd date股

23、利支付日 Date of payme nt現(xiàn)金股利Cash divide nd股票股利 Stock divide nd撥款 appropriati on(11) 財(cái)務(wù)報(bào)表財(cái)務(wù)報(bào)表 Financial Statement資產(chǎn)負(fù)債表Bala nee Sheet收益表 In come Stateme nt帳戶式 Account Form報(bào)告式 Report Form編制（報(bào)表）Prepare工作底稿Worksheet多步式 Multi-step單步式 Single-step（12）財(cái)務(wù)狀況變動表財(cái)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(cái)務(wù)狀況變動表中的營運(yùn)資金基礎(chǔ)SCF

24、P.Worki ng Capital Basis（資金來源與運(yùn)用表）營運(yùn)資金 Working Capital全部資源概念 All-resources con cept直接交換業(yè)務(wù) Direct excha nges正常營業(yè)活動 Normal operati ng activities財(cái)務(wù)活動 Financing activities投資活動 Investing activities（13）財(cái)務(wù)報(bào)表分析財(cái)務(wù)報(bào)表分析 An alysis of finan cial stateme nts比較財(cái)務(wù)報(bào)表 Comparative finan cial stateme nts趨勢百分比 Trend per

25、centage比率Ratios普通股每股收益 Earnings per share of com mon stock股利收益率 Divide nd yield ratio價(jià)益比 Price-earnings ratio普通股每股帳面價(jià)值Book value per share of com mon stock資本報(bào)酬率 Return on investment總資產(chǎn)報(bào)酬率 Retur n on total asset債券收益率 Yield rate on bonds已獲禾利息倍數(shù) Number of times in terest earned債券比率Debt ratio優(yōu)先股收益率 Yiel

26、d rate on preferred stock營運(yùn)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 Accou nts receivable turnover流動比率Current ratio速動比率Quick ratio酸性試驗(yàn)比率 Acid test ratio(14) 合并財(cái)務(wù)報(bào)表合并財(cái)務(wù)報(bào)表 Con solidated finan cial stateme nts吸收合并Merger創(chuàng)立合并 Consolidation控股公司 Pare nt compa ny附屬公司 Subsidiary company少數(shù)股

27、權(quán) Minority interest權(quán)益聯(lián)營合并 Pooli ng of in terest購買合并 Comb in ati on by purchase權(quán)益法 Equity method成本法 Cost method(15) 物價(jià)變動中的會計(jì)計(jì)量物價(jià)變動之會計(jì) Price-level cha nges acco unting一般物價(jià)水平會計(jì)General price-level accou nti ng貨幣購買力會計(jì) Purchas in g-power acco un ti ng統(tǒng)一幣值會計(jì) Con sta nt dollar acco unting歷史成本 Historical cos

28、t現(xiàn)行價(jià)值會計(jì) Current value acco unting現(xiàn)行成本Current cost重置成本 Replacement cost物價(jià)指數(shù) Price-level index國民生產(chǎn)總值物價(jià)指數(shù) Gross natio nal product implicit price deflator (or GNPdeflator)消費(fèi)物價(jià)指數(shù) Co nsumer price in dex (or CPI)批發(fā)物價(jià)指數(shù) Wholesale price in dex貨幣性資產(chǎn)Monetary assets貨幣性負(fù)債 Monetary liabilities貨幣購買力損益 Purchas in g

29、-power gains or losses資產(chǎn)持有損益 Holdi ng gains or losses未實(shí)現(xiàn)的資產(chǎn)持有損益Un realized hold ing gains or losses1資產(chǎn) assets 1112流動資產(chǎn) current assets 111現(xiàn)金及約當(dāng)現(xiàn)金 cash and cash equivale nts 1111庫存現(xiàn)金 cash on hand 1112零用金 / 周轉(zhuǎn)金 petty cash/revolvi ng fun ds 1113銀行存款 cash in banks1116在途現(xiàn)金 cash in tran sit 1117約當(dāng)現(xiàn)金 cash e

30、quivale nts1118其它現(xiàn)金及 約當(dāng)現(xiàn)金 other cash and cash equivalents 112短期投資 short-term stock 1122 and bills 1123 bonds 1124 certificates 1125 bonds 1128investment 1121 短期投資 - 股票 short-term investments - 短期投資 - 短期票券 short-term investments - short-term notes 短期投資 - 政府債券 short-term investments - government 短期投資

31、- 受益憑證 short-term investments - beneficiary 短期投資 - 公司債 short-term investments - corporate 短期投資 - 其它 short-term investments - other 1129備抵短期投資跌價(jià)損失allowance for reduction of short-term investment to market應(yīng)收票據(jù) notes receivable113 應(yīng)收票據(jù) notes receivable 1131應(yīng)收票據(jù) - 關(guān)系1132 應(yīng)收票據(jù)貼現(xiàn) discounted notes receivab

32、le 1137accounts- 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- tiblereceivable 11471149receivable 118其它應(yīng)收款 other receivables 1181應(yīng)

33、收出售遠(yuǎn)匯款應(yīng)收帳款 - 關(guān)系人 accounts receivable - related parties備抵呆帳 應(yīng)收帳款 allowance for uncollec- tible accounts - accountsforward exchange contract receivable1182 currencies 11841212tax1223委外加工物料work in process - outsourced 1226 supplies 1228 在途原物料 備抵存貨跌價(jià)損失 allowance for reduction of inventory to market 付費(fèi)用

34、prepaid expenses 1251 預(yù)付薪資 prepaid payroll 1252 prepaid rents 1253 預(yù)付保險(xiǎn)費(fèi) prepaid insurance 1254 office supplies 1255 預(yù)付所得稅 prepaid income tax 1258 用 other prepaid expenses 126 預(yù)付款項(xiàng) prepayments 1261 prepayment for purchases 1268 其它預(yù)付款項(xiàng) other prepayments 其它流動資產(chǎn) other current assets 1281 進(jìn)項(xiàng)稅額 VAT paid

35、( or input tax) 1282 paid (or overpaid VAT) 1283 款 payment on 存出保證金 deposit-restricted 遞延兌換損失預(yù) 預(yù)付租金 用品盤存 其它預(yù)付費(fèi) 預(yù)付貨款 128129留抵稅額暫付款 temporary payments 1284behalf of others 1285refundable deposits1291deferred foreign exchange losses1293owners(stockholders) current account 1294 others 1298 其它流動 資產(chǎn)- 其它 基

36、金及長期投資 funds and long-term investments 償債基金 redemption fund (or sinking fund) 1312 improvement and expansion 1313 退休基金 pension fund 1318 long-term investments 1321 1322other131應(yīng)收遠(yuǎn)匯款 - 外幣 forward exchange contract receivable - foreign 1183 買賣遠(yuǎn)匯折價(jià) discount on forward ex-change contract 應(yīng)收收益 earned revenue receivable 1185 應(yīng)收退稅款 income 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 - ot