財(cái)務(wù)專業(yè)術(shù)語(yǔ)

1、百度文庫(kù)目錄一、會(huì)計(jì)與會(huì)計(jì)理論二、會(huì)計(jì)循環(huán)三、現(xiàn)金與應(yīng)收賬款四、存貨五、長(zhǎng)期投資六、固定資產(chǎn)七、無(wú)形資產(chǎn)八、流動(dòng)負(fù)債九、長(zhǎng)期負(fù)債十、業(yè)主權(quán)益十一、財(cái)務(wù)報(bào)表十二、財(cái)務(wù)狀況變動(dòng)表十三、財(cái)務(wù)報(bào)表分析十四、合并財(cái)務(wù)報(bào)表十五、物價(jià)變動(dòng)中的會(huì)計(jì)計(jì)量一、會(huì)計(jì)與會(huì)計(jì)理論會(huì)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(huì)計(jì)Financial Accounting管理會(huì)計(jì)Management Accounting成本會(huì)計(jì)Cost Accounting私業(yè)會(huì)計(jì)Private Accounting公眾會(huì)計(jì)Public Accoun

2、ting注冊(cè)會(huì)計(jì)師CPA Certified Public Accountant國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)IASC美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)AICPA財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)FASB管理會(huì)計(jì)協(xié)會(huì)IMA美國(guó)會(huì)計(jì)學(xué)會(huì)AAA稅務(wù)稽核署IRS獨(dú)資企業(yè)Proprietorship合伙人企業(yè)Partnership1百度文庫(kù)公司 Corporation會(huì)計(jì)目標(biāo)Accounting Objectives會(huì)計(jì)假設(shè)Accounting Assumptions會(huì)計(jì)要素Accounting Elements會(huì)計(jì)原則Accounting Principles會(huì)計(jì)實(shí)務(wù)過(guò)程Accounting Procedures財(cái)務(wù)報(bào)表Financial S

3、tatements財(cái)務(wù)分析 Financial Analysis會(huì)計(jì)主體假設(shè)Separate-entity Assumption貨幣計(jì)量假設(shè)Unit-of-measure Assumption持續(xù)經(jīng)營(yíng)假設(shè) Continuity(Going-concern) Assumption 會(huì)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Match

4、ing Principle全面披露原則 Full-disclosure (Reporting) Principle 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(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(dòng)資產(chǎn)Current assets流動(dòng)負(fù)債Current Liabilities長(zhǎng)期負(fù)債Long-term L

5、iabilities投入資本Contributed Capital留存收益Retained Earning2百度文庫(kù)二、會(huì)計(jì)循環(huán)會(huì)計(jì)循環(huán)Accounting Procedure/Cycle會(huì)計(jì)信息系統(tǒng)Accounting information System賬戶 Ledger會(huì)計(jì)科目Account會(huì)計(jì)分錄Journal entry原始憑證Source Document日記賬Journal總分類賬General Ledger明細(xì)分類賬Subsidiary Ledger試算平衡Trial Balance現(xiàn)金收款日記賬Cash receipt journal現(xiàn)金付款日記賬Cash disbursem

6、ents journal銷售日記賬Sales Journal購(gòu)貨日記賬Purchase Journal普通日記賬General Journal工作底稿Worksheet調(diào)整分錄Adjusting entries結(jié)賬 Closing entries三、現(xiàn)金與應(yīng)收賬款現(xiàn)金 Cash銀行存款Cash in bank庫(kù)存現(xiàn)金Cash in hand流動(dòng)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(duì)賬單Bank statement銀行存款調(diào)節(jié)表Bank reconciliation statement在

7、途存款Outstanding deposit在途支票O(jiān)utstanding check應(yīng)付憑單Vouchers payable應(yīng)收賬款A(yù)ccount receivable應(yīng)收票據(jù)Note receivable起運(yùn)點(diǎn)交貨價(jià)shipping point目的地交貨價(jià)destination point3百度文庫(kù)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壞賬費(fèi)用Bad debt expense備抵法Allowance method備抵壞賬Bad debt allowance損益表法Income statemen

8、t approach資產(chǎn)負(fù)債表法Balance sheet approach賬齡分析法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(shū) Endorse拒付費(fèi)Protest fee com四、存貨存貨 Inventory商品存貨Merchandise inve

9、ntory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shipping point目的地抵岸價(jià)格destination寄銷 Consignment寄銷人Consignor承銷人Consignee定期盤(pán)存Periodic inventory永續(xù)盤(pán)存Perpetual inventory購(gòu)貨 Purchase購(gòu)貨折讓和折扣Purchase allowance and discounts4百度文庫(kù)存貨盈余或短缺 Inventory overages and

10、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(dòng)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 Lower limit毛利法Gross margin method零售價(jià)格法R

11、etail method成本率Cost ratio五、長(zhǎng)期投資長(zhǎng)期投資Long-term investment長(zhǎng)期股票投資Investment on stocks長(zhǎng)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 value債券折價(jià)Discount on bonds債券溢價(jià)Premium on bonds票

12、面利率Contract interest rate, stated rate市場(chǎng)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 dividends5百度文庫(kù)到期日Maturity date到期值Maturity value直線攤銷法Straight-Line method of amortization實(shí)際利息攤銷法Effective-interest method of amortizatio

13、n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賬面價(jià)值Carrying value應(yīng)提折舊成本Depreciation cost凈值 Net value在建工程Construction-in-process磨損 Wear and tear過(guò)時(shí) Obsolescence直線法Straight-line method (SL

14、)工作量法Units-of-production method (UOP)加速折舊法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(yíng)租賃Operating lease融資租賃Capital lease廉價(jià)購(gòu)買(mǎi)權(quán)Bargain purchase option (BPO)資產(chǎn)負(fù)債表外籌資Off-balance-sheet financing最低租賃付款額Minimum lease paym

15、ents七、無(wú)形資產(chǎn)無(wú)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(yíng)權(quán)Franchises商譽(yù) Goodwill6百度文庫(kù)開(kāi)辦費(fèi)Organization cost租賃權(quán)Leasehold攤銷 Amortization八、流動(dòng)負(fù)債負(fù)債 Liability流動(dòng)負(fù)債Current liability應(yīng)付賬款A(yù)ccount payable應(yīng)付票據(jù)Notes payable貼現(xiàn)票據(jù)Discount notes長(zhǎng)期負(fù)債一年內(nèi)到期部分 Current maturities of long-term lia

16、bilities 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(yíng)業(yè)稅Business tax應(yīng)付所得稅Income tax payable應(yīng)付獎(jiǎng)金B(yǎng)onuses payable產(chǎn)品質(zhì)量擔(dān)保負(fù)債 Estimated liabilities under product warranties 贈(zèng)品和兌換券 Premiums, coupons and trading stamps或有事項(xiàng)Contingency或有負(fù)債Conti

17、ngent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(huì)計(jì)法Tax effect accounting method遞延所得稅負(fù)債法Deferred income tax liability method九、長(zhǎng)期負(fù)債長(zhǎng)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Gu

18、aranteed Bonds7百度文庫(kù)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(wú)記名公司債券Coupon Bonds普通公司債券Ordinary Bonds收益公司債券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

19、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(zhǎng)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Owner'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 stoc

20、k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(kù)藏股Treasury stock8百度文庫(kù)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Noncumulative preferred stock完全參加優(yōu)先股 Fully participating preferred stock 部分參加優(yōu)先股 Par

21、tially participating 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Issuance for noncash 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面值法Par value method捐贈(zèng)資本Donated capital盈余分配Distribution of earnings股利 Dividend股利政策Dividend

22、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 Sheet收益表Income Statement賬戶式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(dòng)表9百度文

23、庫(kù)財(cái)務(wù)狀況變動(dòng)表中的現(xiàn)金基礎(chǔ)Basis （現(xiàn)金流量表）財(cái)務(wù)狀況變動(dòng)表中的營(yíng)運(yùn)資金基礎(chǔ)Capital Basis （資金來(lái)源與運(yùn)用表）營(yíng)運(yùn)資金Working Capital全部資源概念A(yù)ll-resources concept直接交換業(yè)務(wù)Direct exchanges正常營(yíng)業(yè)活動(dòng)Normal operating activities財(cái)務(wù)活動(dòng)Financing activities投資活動(dòng)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)報(bào)表Comparative financial statements

24、趨勢(shì)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普通股每股賬面價(jià)值 Book value per share 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(yíng)運(yùn)資本W(wǎng)orking Capital周轉(zhuǎn) Turnover存貨周轉(zhuǎn)率Inventory turnover應(yīng)收賬款周轉(zhuǎn)率Accounts receivable turnover流動(dòng)比率Current ratio速動(dòng)比率Quick