會計(jì)專業(yè)專業(yè)術(shù)語中英文對照

1、共享知識分享快樂盛年不重來，一日難再晨。及時(shí)宜自勉，歲月不待人。 會計(jì)專業(yè)專業(yè)術(shù)語中英文對照一、會計(jì)與會計(jì)理論會計(jì) accounting決策人 Decision Maker投資人Investor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 AI

2、CPA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) Proprietorship合伙人企業(yè)Partnership公司 Corporation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)原則 Accounting Principles會計(jì)實(shí)務(wù)過程 Accounting 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-entity Assump

3、tion貨幣計(jì)量假設(shè) Unit-of-measure Assumption持續(xù)經(jīng)營假設(shè) Continuity(Going-concern) Assumption會計(jì)分期假設(shè) Time-period Assumption資產(chǎn)Asset負(fù)債 Liability業(yè)主權(quán)益 Owner's Equity收入 Revenue費(fèi)用 Expense收益Income虧損Loss歷史成本原則 Cost Principle收入實(shí)現(xiàn)原則 Revenue Principle配比原則 Matching Principle全面披露原貝 U Full-disclosure (Reporting) Principle客

4、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(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 Earni

5、ng二、會計(jì)循環(huán)會計(jì)循環(huán) Accounting Procedure/Cycle會計(jì)信息系統(tǒng) Accounting information System帳戶Ledger會計(jì)科目 Account會計(jì)分錄 Journal entry原始憑證 Source Document日記帳Journal總分類帳 General Ledger明細(xì)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i己帳Sales Journal購貨日記帳Purchase Jou

6、rnal普通日記帳General Journal 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車艮行存款調(diào)節(jié)表 Bank reconciliation statement 在途存款 Outstanding deposit 在途支票 Out

7、standing 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(yùn)點(diǎn)交貨價(jià)F.O.B shipping point 目的地交貨價(jià) 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(fèi)用 Bad debt expense 備抵法 Allowance method 備抵壞帳 Bad debt allowance 損益表法 Income statement

8、approach 資產(chǎn)負(fù)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(fèi) Protest fee com四、存貨存貨 Inventory商品存貨

9、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 shipping point目的地抵岸價(jià)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

10、 存貨盈余或短缺 Inventory overages and shortages 分批認(rèn)定法 Specific identification力口權(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 limit下限 Lowe

11、r limit毛利法 Gross margin method零售價(jià)格法Retail method成本率Cost ratio五、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 va

12、lue債券折價(jià) Discount on bonds債券溢價(jià) Premium on bonds票面不ij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 amort

13、ization實(shí)際利息攤銷法 Effective-interest method of amortization六、固定資產(chǎn)固定資產(chǎn) Plant assets or Fixed assets原值 Original 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 Depreciation cost凈值 Net value在建工程 Construction-in-pr

14、ocess磨損 Wear and tear過時(shí) Obsolescence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-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(jià)購買權(quán) Bargain purchase o

15、ption (BPO)資產(chǎn)負(fù)債表外籌資 Off-balance-sheet financing最低租賃付款額 Minimum lease payments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) Franchises商譽(yù) Goodwill開辦費(fèi) Organization cost租賃權(quán)Leasehold攤銷 Amortization八、流動負(fù)債負(fù)債 Liability流動負(fù)債 Current liability應(yīng)付帳款 Account payable應(yīng)付票據(jù)Not

16、es 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 long-term liabilities應(yīng)付股利 Dividends 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 Income tax payable應(yīng)付獎金 Bonuses payable產(chǎn)品質(zhì)量擔(dān)保負(fù)債 Estimated liabilities under produ

17、ct warranties贈品和兌換券 Premiums, coupons and trading 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 difference時(shí)間性差異 Timing difference應(yīng)付稅款法 Taxes payable method納稅影響會計(jì)法 Tax effect accounting method遞延所得稅負(fù)債法 Deferred income tax liability method九、長期負(fù)債長期負(fù)債 L

18、ong-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

19、公司債券 Income Bonds名義利率，票面利率 Nominal rate實(shí)際利率Actual rate有效利率 Effective rate溢價(jià) Premium折價(jià) Discount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 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十、業(yè)主權(quán)益權(quán)益Equity業(yè)主權(quán)益 Owne

20、r's equity股東權(quán)益 Stockholder's 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)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

21、 preferred stock非累積優(yōu)先股 Noncumulative preferred stock完全參力口優(yōu)先股 Fully participating preferred stock部分參力口優(yōu)先股 Partially participating preferred stock部分參力口優(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 Issuanc

22、e 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十一、財(cái)務(wù)報(bào)表財(cái)務(wù)報(bào)表 Financial Statement資產(chǎn)負(fù)債表Balance

23、Sheet收益表 Income Statement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十二、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)SCFP.Working 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 concept直接交換業(yè)務(wù) Direct exchanges正常營業(yè)活動 Normal operatin

24、g activities財(cái)務(wù)活動 Financing activities投資活動 Investing activities十三、財(cái)務(wù)報(bào)表分析財(cái)務(wù)報(bào)表分析 Analysis of financial statements比較財(cái)務(wù)才艮表 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(jià)益比 Price-earnings ratio普通股每股帳面價(jià)值 Book value per sha

25、re of common stock資本報(bào)酬率 Return on investment總資產(chǎn)報(bào)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(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 Accounts receivable turnover流動比率Current ratio速動比率Qui