國際會計科目中英文對照

1、 1 / 21 國際會計科目中英文對照 Account帳戶 Accounting system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 Balance sheet資產(chǎn)負債表 Bookkeepking簿記 Cash flow prospects現(xiàn)金流量預測 Certificate in Internal Auditing內(nèi)部審計證書 CertificateinManagementAccounting管理 會計證書 Certificate Public Accountant

2、注冊會計師 Cost accounting成本會計 External users外部使用者 Financial accounting財務會計 Financial Accounting Standards Board財務會 計準則委員會 Financial forecast財務預測 2 / 21 Generallyacceptedaccountingprinciples公 認會計原則 General-purpose information通用目的信息 GovernmentAccountingOffice政府會計辦 公室 InstituteofInternalAuditors內(nèi)部審計師協(xié)會Inst

3、ituteofManagementAccountants管理 會計師協(xié)會 Integrity整合性 Internal auditing內(nèi)部審計 Internal control structure內(nèi)部控制結(jié)構 Internal Revenue Service國內(nèi)收入署 Internal users內(nèi)部使用者 Management accounting管理會計 Return of investment投資回報 Return on investment投資報酬 SecuritiesandExchangeCommission證券交 易委員會 Statement of cash flow現(xiàn)金流量表 S

4、tatement of financial position財務狀況表Tax accounting稅務會計 Accounting equation會計等式 3 / 21 Articulationxx關系 Assets資產(chǎn) Business entity企業(yè)個體 Capital stock股本 Corporation公司 Cost principle成本原則 Creditor債權人 Deflation通貨緊縮 Disclosure批露 Expenses費用 Financial statement財務報表 Financial activities籌資活動 Going-concern assumpt

5、ion持續(xù)經(jīng)營假設Inflation通貨膨漲 Investing activities投資活動 Liabilities負債 Negative cash flow負現(xiàn)金流量 Operating activities經(jīng)營活動 Owners equity所有者權益 Partnership合伙企業(yè) Positive cash flow正現(xiàn)金流量 Retained earning留存利潤 4 / 21 Revenue收入 Sole proprietorship獨資企業(yè) Solvency清償能力 Stable-dollar assumption穩(wěn)定貨幣假設Stockholders股東 Stockholde

6、rs equity股東權益 Window dressing門面粉飾 財會名詞xx對照表 （1）會計與會計理論 會計accounting 決策人Decision Maker 投資人Investor 股東Shareholder 債權人Creditor 財務會計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 xx注冊會計師協(xié)會AI

7、CPA 財務會計準則委員會FASB 管理會計協(xié)會IMA 5 / 21 xx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Accounting Objectives 會計假設Accounting Assumptions 會計要素Accounting Elements 會計原則Accounting Principles 會計實務過程Accounting Procedures 財務報表Financial Statements 財務分析Financial Analysis 會計主體假設Separate-en

8、tity Assumption 貨幣計量假設Unit-of-measure Assumption 持續(xù)經(jīng)營假設Continuity（Going-concern） Assumption 會計分期假設Time-period Assumption 資產(chǎn)Asset 負債Liability 業(yè)主權益Owners Equity 收入Revenue 6 / 21 費用Expense 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） Princi

9、ple 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 權責發(fā)生制Accrual Basis 現(xiàn)金收付制Cash Basis 財務報告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

10、Earning （2）會計循環(huán) 7 / 21 會計循環(huán)Accounting Procedure/Cycle會計信息系統(tǒng)AccountinginformationSystem 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

11、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)金與應收帳款 現(xiàn)金Cash 銀行存款Cash in bank 庫存現(xiàn)金Cash in hand 8 / 21 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Bankreconciliationstatement 在途存款Outstanding d

12、eposit 在途支票O(jiān)utstanding check 應付憑單Vouchers payable 應收帳款Account receivable 應收票據(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xxAllowance method 備抵壞帳Bad debt allowance 資產(chǎn)負債表法Balance

13、sheet approach 帳齡分析法Aging analysis method 9 / 21 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 （4）存貨 存貨Inventory 商品存貨Merchandise inventory 產(chǎn)成品

14、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 10 / 21 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Purchaseallowanceand discounts 存貨盈余或短缺Invento

15、ryoveragesand shortages 分批認定法Specific identification 加權平均法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Lowerofcostormarketor 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 11 / 21 毛利法Gross

16、margin method 零售價格xxRetail 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 權益法Equity method 合并法Consolidation method 股利宣布日Declaration date 股權登記日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Disc

17、ount 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 12 / 21 清算股利Liquidating dividends 到期日Maturity date 到期值Maturity value 直線攤銷法Straight-Linemethodofamortization 實際利

18、息攤銷法Effective-interestmethodof 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?nbsp;Estimated residual value 折舊費用Depreciation expense 累計折舊Accumulated depreciation 帳面價值Carrying value 應提折舊成本Depreciation cost 凈值Net value 在建工程Construction-in-process 磨損

19、Wear and tear 過時Obsolescence 直線法Straight-line method（SL） 工作量法Units-of-productionmethod （UOP） 加速折舊法Accelerateddepreciation method 13 / 21 雙倍余額遞減法Double-declingbalance method（DDB） 年數(shù)總和法Sum-of-the-years-digitsmethod （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Bargain purchase option（B

20、PO） 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Patents 商標權Trademarks, Trade names 著作權Copyrights xx或?qū)I權Franchises 商譽Goodwill 開辦費Organization cost 租賃權Leasehold 攤銷Amortization 14 / 21 （8）流動負債 負債Liability 流動負債Current liability 應付帳款Account payable 應

21、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Currentmaturities of long-term liabilities 應付股利Dividends payable 預收收益Prepayments by customers存入保證金Refundable deposits應付費用Accrual expense 增值稅value added tax 營業(yè)稅Business tax 應付獎金B(yǎng)onuses payable 產(chǎn)品質(zhì)量擔保負債Estimatedliabilitiesunder product warranties 贈品和兌換券Pr

22、emiums,couponsandtrading 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 15 / 21 應付稅款法Taxes payable method納稅影響會計法Taxeffectaccountingmethod （9）長期負債 長期負債Long-term Liabilities 應付公司債券Bonds payable 有擔保品的公司債券Secured Bonds抵

23、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 名義利率，票面利率Nominal rate實際利率Actual rate 有效利率Effective rate 溢價Premi

24、um 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 16 / 21 提前償付Repayment at advance 償債基金Sinking fund 長期應付票據(jù)Long-term notes payable 抵押借款Mortgage loan （10）業(yè)主權益 權益Equity 業(yè)主權益Owners equity 股東權益Stockholders equity 投入資本Contributed capital 繳入資本Paid-

25、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 xx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Noncumulativepreferred 17 / 21 stock 完全參加優(yōu)先股Fullyparti

26、cipating preferred stock 部分參加優(yōu)先股Partiallyparticipating 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Issuancefornoncash 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xxPar value method 捐贈資本Donated capital 盈余分配Distribut

27、ion of earnings股利Dividend 股利政策Dividend policy 宣布日Date of declaration 股權登記日Date of record 除息日Ex-dividend date 股利支付日Date of payment 18 / 21 現(xiàn)金股利Cash dividend 股票股利Stock dividend 撥款appropriation （11）財務報表 財務報表Financial Statement 資產(chǎn)負債表Balance Sheet 帳戶式Account Form 報告式Report Form 編制（報表）Prepare 工作底稿Workshee

28、t 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.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: )業(yè)務Direct exchanges 正常營業(yè)活動Normal operating activities財務活動Financing activities 19 / 21 投資活動Investing activities （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Trend percentage 比率Ratios 股利收益率Dividend yield ratio 價益比Price-earnings ratio 普通股每股帳面價值Bookvaluepershare 資本報酬率Return on investment 總資產(chǎn)報酬率Return on total ass