會計賬戶與術語中英文表

1、Account 帳戶Accounting system 會計系統American Accounting Association 美國會計 協會American Institute of CPAs 美國注冊會計師 協會Audit審計Balance sheet資產負債表Bookkeepking 簿記Cash flow prospects現金流量預測Certificate in Internal Auditing 內部審計證 書Certificate in Management Accounting 管理 會計證書Certificate Public Accountant 注冊會計師Cost acc

2、ounting 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Generally accepted accounting principles 公 認會計原則General-purpose information 通用目 的信息Government Accounting Office 政府會計辦 公室Income statement 損益表Institute of Internal Auditors 內部審

3、計師協 會Institute of Management Accountants 管理會 計師協會Integrity整合性Internal auditing 內 部審計Internal control structure 內部控制結構Internal Revenue Service 國內收入署Internal users內部使用者Management accounting 管理會計Return of investment 投資回報_ Return on investment 投資報酬 Securities and Exchange Commission 證券交；易委員會1 Statement

4、of cash flow 現金流量表1 Statement of financial position 財務狀況表1 Tax accounting 稅務會計 1 Accounting equation 會計等式 IArticulation 勾稽關系1 Assets 資產 I1 Business entity 企業(yè)個體1 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 acti

5、vities 籌資活動Going-concern assumption 持續(xù)經營假設Inflation通貨膨漲Investing activities 投資活動Liabilities 負債:Negative cash flow 負現金流量I:Operating activities 經營活動 !:Owners equity所有者權益IPartnership合伙企業(yè)BPositive cash flow 正現金流量 Retained earning 留存利潤 Revenue 收入Sole proprietorship 獨資企業(yè)Solvency清償能力Stable-dollar assumptio

6、n 穩(wěn)定貨幣假設Stockholders 股東1 Stockholders equity 股東權益1 Window dressing 門面粉飾 III財會名詞漢英對照表:（1）會計與會計理論 1 會計 accountingI1 決策人 Decision MakerI1投資人Investor1 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

7、 Certified Public Accountant 國際會計準則委員會IASC美國注冊會計師協會AICPA財務會計準則委員會FASB管理會計協會IMA美國會計學會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 Stat

8、ements財務分析 Financial Analysis會計主體假設 Separate-entity Assumption 貨幣計量假設 Unit-of-measure Assumption 持續(xù)經營假設 Continuity （Going-concern） Assumption會計分期假設 Time-period Assumption資產Asset負債 Liability業(yè)主權益Owners Equity收入 Revenue 費用 Expense 收益Income虧損Loss歷史成本原則Cost Principle收入實現原則Revenue Principle 配比原則 Matching

9、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_權責發(fā)生制Accrual Basis現金收付制Cash Basis1 財務報告 Financial Report 流動資產 Current assets1 流動負債 Current Liabilities1 長期負

10、債 Long-term Liabilities1 投入資本 Contributed CapitalI,留存收益 Retained Earning：（2）會計循環(huán)I會計循環(huán) Accounting Procedure/Cycle會計信 息系統 Accounting information! System: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現金收款日記帳Cash receipt

11、journalI現金付款日記帳 Cash disbursements journal銷售日記帳Sales Journal:購貨日記帳 Purchase Journal:普通日記帳 General JournalI:工作底稿WorksheetI:調整分錄 Adjusting entries B結帳 Closing entries=（3）現金與應收帳款現金Cash,銀行存款Cash in bank庫存現金Cash in hand流動資產 Current assets償債基金Sinking fund1 定額備用金 Imprest petty cash1 支票 Check（cheque）I銀行對帳單B

12、ank statement銀行存款調節(jié)表 Bank reconciliation -1 statement1 在途存款 Outstanding depositI在途支票 Outstanding check應付憑單 Vouchers payable1 應收帳款 Account receivable應收票據 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現金折扣Cash discount銷售退回及折讓 Sales return and allowance 壞帳

13、費用 Bad debt expense 備抵法 Allowance method 備抵壞帳 Bad debt allowance 損益表法 Income statement approach 資產負債表法 Balance sheet approach 帳齡分析法 Aging analysis method 直接沖銷法 Direct write-off method 帶息票據 Interest bearing note不帶息票據 Non-interest bearing note 出票人Maker受款人Payee本金 Principal利息率 Interest rate到期日 Maturity

14、date 本票 Promissory note 貼現 Discount 背書 Endorse 拒付費 Protest fee（4）存貨存貨 Inventory商品存貨 Merchandise inventory產成品存貨 Finished goods inventory 在產品存貨 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F.O.B destination 寄銷 Consignment 寄銷人Consignor 承銷人Consignee定期盤存 Peri

15、odic inventory 永續(xù)盤存 Perpetual inventory 購貨 Purchase購貨折讓和折扣Purchase allowance anddiscounts存貨盈余或短缺Inventory overages and 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 average1成本或市價孰低法Lower of cost or marketo

16、r LCMI1 市價 Market value-1 重置成本 Replacement cost 1 可變現凈值 Net realizable value,上限 Upper limitB1 下限 Lower limitI毛利法 Gross margin method1零售價格法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 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

17、 method股利宣布日 Declaration date股權登記日Date of record除息日 Ex-dividend dateI付息日 Payment dateI債券面值 Face value, Par value:債券折價 Discount on bondsI-債券溢價 Premium on bondsI票面利率 Contract interest rate, stated rateI市場利率 Market interest ratio, Effective rate普通股 Common Stock I,優(yōu)先股 Preferred Stock現金股利 Cash dividends，

18、股票股利 Stock dividends清算股利 Liquidating dividends到期日 Maturity date1 到期值 Maturity value直線攤銷法 Straight-Line method ofI1 amortization1 實際利息攤銷法 Effective-interest method of-1 amortization：（6）固定資產I固定資產 Plant assets or Fixed assetsI1 原值 Original value1 預計使用年限 Expected useful life預計殘值 Estimated residual value

19、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 Wear and tear過時 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 b

20、alance method （ DDB）年數總和法 Sum-of-the-years-digits method （SYD）以舊換新Trade in經營租賃 Operating lease融資租賃Capital lease廉價購買權 Bargain purchase option （BPO）資產負債表外籌資 Off-balance-sheet financing最低租賃付款額 Minimum lease payments（7）無形資產無形資產 Intangible assets專利權Patents商標權 Trademarks, Trade names著作權 Copyrights特許權或專營權F

21、ranchises商譽 Goodwill開辦費 Organization cost租賃權Leasehold攤銷 Amortization（8）流動負債負債 Liability流動負債 Current liability應付帳款 Account payable應付票據Notes payable貼現票據 Discount notes長期負債一年內到期部分 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

22、用 Accrual expense增值稅 value added tax1 營業(yè)稅 Business tax1 應付所得稅 Income tax payableB1 應付獎金 Bonuses payable1產品質量擔保負債 Estimated liabilities-1 under product warrantiesI贈品和兌換券 Premiums, coupons andItrading stamps1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

23、 difference時間性差異 Timing difference應付稅款法 Taxes payable method納稅影響會計法 Tax effect accountingmethod遞延所得稅負債法 Deferred income taxiliability method（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:抵押公司債券Mortgage Bonds:保證公司債券 Guaranteed BondsI信用公司債券 Debenture BondsI一次還本公司債券Term Bon

24、ds分期還本公司債券Serial Bonds I可轉換公司債券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 Bonds1普通公司債券Ordinary Bonds1收益公司債券Income Bonds名義利率，票面利率Nominal rate1實際利率 Actual rate-1 有效利率 Effective rate1 溢價 PremiumI1 折價 DiscountI1 面值 Par value,直線法 Straight-line meth

25、od實際利率法 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長期應付票據 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-in capital股本 Capital stock資本公積 Capital surplus留存收益 Retaine

26、d 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庫藏股 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 Noncumulative preferred stock完全參加優(yōu)先股 Fully participating preferred stock部分參加優(yōu)先股 Partially participating preferre

27、d stock非部分參加優(yōu)先股 Nonpartially participating preferred stock現金發(fā)彳亍Issuance for cash非 現金 發(fā)彳亍Issuance for noncashconsideration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 decl

28、aration股權登記日Date of record 除息日 Ex-dividend date股利支付日Date of payment_ 現金股利 Cash dividend股票股利 Stock dividend1 撥款 appropriation1 （11）財務報表財務報表 Financial Statement1資產負債表Balance Sheet-1 收益表 Income Statement,帳戶式 Account Form1 報告式 Report Form1編制（報表）Prepare1工作底稿Worksheet!多步式 Multi-step，單步式 Single-step! （12）財

29、務狀況變動表財務狀況變動表中的現金基礎SCFP.Cash!八 Basis!（現金流量表）: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 conceptI直接:）業(yè)務 Direct exchanges:正常營業(yè)活動 Normal operating activitiesI:財務活動 Financing activitiesI:投資活動 Investing activities:（13）財務報表分析I,財務報表分析 Analysis of financialB

30、statements比較財務報表 Comparative financialstatements,趨勢百分比 Trend percentage比率 Ratios普通股每股收益 Earnings per share of1 common stock1 股利收益率 Dividend yield ratio I1 價益比 Price-earnings ratio1普通股每股帳面價值Book value per share of common stock1 資本報酬率 Return on investmentI總資產報酬率 Return on total assetI1 債券收益率 Yield rate on bonds已獲 利息倍 數 Number of times interest earned債券比率Debt ratio優(yōu)先股收益率 Yield rate on preferred stoc