常用財務英語

1、account 賬戶account payable應付賬款annual report年度報告assets 資產(chǎn)audit 審計auditor ' s opinion審計意見書balance sheet資產(chǎn)負債表balance sheet equation資產(chǎn)負債表等式capital 資本capital stock certificate股本證明書certified public accountant(CPA)注冊會計師common stock 普通股compound entry復合分錄corporation 公司creditor 債權人debtor 債務人entity 主體(會計主體)

2、financial accounting 財務會計GAAP 一般公認會計原則generally accepted accounting principles一般公認會計原貝 Uindependent opinion獨立意見書inventory 存貨liabilities 負債limited liability有限責任management accounting管理會計notes payable應付票據(jù)open account未清賬；賒賬，指賒購和記賬交易owners' equity 所有者權益paid-in capital投入資本（繳入股本）paid-in capital in exce

3、ss of par value超面值繳入股本partnership合伙企業(yè)par value 票面價值privately accounting企業(yè)會計privately owned私有公司public accounting公共會計publicly owned 國有企業(yè)reliability 可靠性shareholders ' equity 股東權益sole proprietorship 獨資企業(yè)stated value 股本statement of financial condition財務狀況表statement of financial position財務狀況表stock cer

4、tificate股票憑證stockholders ' equit y 股東權益（美國）會計準則委員會transaction 交易Accounting Principle Board (APB) accrual basis 權責發(fā)生制（應計制）AICPA美國注冊會計師協(xié)會APB Opinions 會計準則委員會意見書cash basis 收付實現(xiàn)制（現(xiàn)金收付制）cash dividends現(xiàn)金股禾 1cash flow statement現(xiàn)金流量表cost of goods sold 銷售成本cost of sales銷售成本cost recovery成本收回depreciation 折

5、舊earnings 收益（利潤）expenses 費用Financial Accounting Standards Board （FASB）（美國）財務會計準則委員會FASB Statement 財務會計委員會公告fiscal year會計年度（財務年度）；財政年度income利潤（收益）income statement 禾 U 潤表interim periods 期間International Accounting Standards Committee（IASC）國際會計準則委員會matching 配比原則net income凈禾 U 潤operating cycle營業(yè)周期operati

6、ng statement營業(yè)報表period costs 期間費用product costs 制造成本profit禾1J潤P&L statement 損益表recognition 確認reinvested earnings留存收益results of operations 損益表retained earnings留存收益retained income 留存收益revenue 收入sales 銷售額sales revenue 銷售收入（美國）證券交易委員會Securities and Exchange Commission (SEC)statement of cash flows現(xiàn)金流量

7、表statement of earnings 收益表statement of income禾 U 潤表statement of income and retained income損益和留存收益表statement of operations 損益表statement of retained income 留存收益表statement of revenue and expenses 損益表Chapter 3accumulated depreciation 累計折舊allowance for depreciation折舊備抵賬戶balance 余額book of original entry原始

8、分錄賬簿book value賬面價值carrying amount 賬面價值carrying value賬面價值charge費用；賒賬，指賒欠而采用記賬的方式；留置權chart of account 會計科 目 表compound entry復合分錄continuity convention持續(xù)經(jīng)營慣例contra account抵減賬戶contra asset抵減資產(chǎn)cost-benefit criterion成本-效益標準credit 貸方cross-referencing對照檢錄data processing數(shù)據(jù)處理過程debit 借方double-entry system 復式記賬系統(tǒng)

9、general journal 普通日記賬general ledger總分類賬going concern convention持續(xù)經(jīng)營慣例journal entry日記賬分錄journalizing 記錄日記賬keying of entries分錄鎖定ledger 分類賬materiality convention 重要性慣例net book value賬面凈值posting 過賬simple entry 簡單分錄source document原始憑證T-account T-型賬戶trial balance試算平衡表Chapter 4account FORMat 賬戶格式accrue 應計ad

10、justing entries調整分錄adjustment 調整classified balance sheet分類資產(chǎn)負債表current assets流動資產(chǎn)current liabilities流動負債current ratio流動比率deferred credit遞延貸項deferred revenue遞延收入explicit transactions 明計交易gross margin毛禾 1gross margin percentage毛禾 U 率gross profit毛禾 1gross profit percentage毛禾 U 率implicit transactions內(nèi)含成

11、本multiple-step income statement多步式利潤表operating income營業(yè)收益operating profit 營業(yè)利潤pretax income稅前收益profitability evaluation獲利能力評估report FORMat 報告式return on sales ratio銷售回報率return on stockholders ' equity ratio股東權益回報率single-step income statement單步式利潤表solvency償債能力unearned revenue未實現(xiàn)收入（預收賬款）working cap

12、ital 營運資本working capital ratio營運資本比率Chapter 5accounting cycle會計循環(huán)auditor 審計師 Chapter 10annuity 年金bearer instrument bonds 債券callable bonds可贖債券，可提前兌回債券call premium 提前兌回溢價capital lease資本租賃（指融資租賃）compound interest復禾 1compound interest method 復禾 U 法contingent liability 或有負債contractual rate 合同比率convertibl

13、e bonds 可兌換債券coupon rate息票禾U率covenant 合同條款current yield本期收益率closing entries結賬分錄closing the books 結賬comparative financial statement比較財務報表permanent account永久賬戶reversing entries回轉分錄special journals 特種日記賬temporary accounts 臨時賬戶working paper 工作表work sheet工作底稿Chapter 6accounts receivable應收賬款accounts recei

14、vable turnover應收賬款周轉率aging of accounts receivable應收賬款賬齡分析法壞賬準備allowance for bad debts壞賬準備allowance for doubtful accounts壞賬準備allowance for uncollectible allowance method 備抵法average collection period 平均收賬期bad debt recoveries 壞賬收回bad debts 壞賬bad debts expense 壞賬費用cash discounts現(xiàn)金折扣cash equivalents現(xiàn)金等價物

15、compensating balances 補償性存款額days to collect account receivable應收賬款收回天數(shù)gross sales銷售收入總額net sales 銷售凈額percentage of accounts receivable method應收賬款百分比法percentage of sales method銷售百分比法Chapter 7conservatism穩(wěn)健性，保守性consistency 一致性cost of goods available for salecost valuation成本計價finished goods inventory產(chǎn)成

16、品存貨first-in, first-out(FIFO)先進先出destinationshipping pointfreight in運入運費freight out運出運費gross profit test毛利測試法holding gain資產(chǎn)置存收益inventory profit存貨利潤，存貨盈利inventory shrinkageinventory turnover 存貨周轉率inward transportation運入運費last-in, first-out(LIFO)后進先出LIFO incrementLIFO layer后進先出存貨層次LIFO reservelower-of-

17、cost-or-market method(LCM)成本與市價孰低periodic inventory system存貨定期盤存制度perpetual inventory system 存貨永續(xù)盤存制度physical count 實物盤點raw material inventory 原材料存貨replacement cost重置成本retailer 零售商specific identification method個另1J鑒定法weighted-average cost 力口權平均成本wholesaler 批發(fā)商work in process inventory 在制品write-down

18、減值Chapter 8accounting system 會計系統(tǒng)audit committee 審計委員會bank reconciliation 車艮行對賬單consignment 寄銷cutoff error截止錯誤，截賬誤差反國外行賄法案雙倍余額遞減法Foreign Corrupt Practices Actgeneral controls般控制input controls輸入控制internal control內(nèi)部控制imprest basis定額備用金制management reports管理報告output controls 輸出控制processing controls過程控制r

19、etail inventory method零售價盤存法retail method 零售法Chapter 9accelerated depreciation 力口速折舊amortization 攤銷basket purchase一攬子采購betterment 改造投資，改造工程投資capital improvement資本改造支出capitalized 資本化copyright 版權deferred charges遞延費用depletion 折耗depreciable value應計折舊depreciation schedule折舊計戈 U表disposal value 殘值double-declining-balance depreciation (DDB)economic life 經(jīng)濟壽命expenditures 支出fix