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1、常用财务术语中英文对照来源：根据百度文库提供资料整理一、会计与会计理论中 文英 文会计决策人投资人股东债权人财务会计管理会计成本会计私业会计公众会计注册会计师国际会计准则委员会国际会计准则理事会美国注册会计师协会财务会计准则委员会美国管理会计师协会美国会计学会美国国内收入署独资企业合伙企业股份有限公司有限责任公司会计目标会计假设会计要素会计原则会计实务过程财务报告财务报表资产负债表利润表现金流量表财务分析会计主体假设货币计量假设持续经营假设会计分期假设资产负债业主权益收入费用收益亏损历史成本原则收入实现原则配比原则全面披露原则客观性原则一致性原则可比性原则重大性原则稳健性原则权责发生制现金收付
2、制流动资产流动负债长期负债投入资本留存收益AccountingDecision MakerInvestorShareholderCreditorFinancial AccountingManagement AccountingCost AccountingPrivate AccountingPublic AccountingCertified Public Accountant ( CPA )International Accounting Standards Committee ( IASC )International Accounting Standards Board ( IASB )
3、American Institute of CPA s ( AICPA )Financial Accounting Standards Board ( FASB )Institute of Management Accountants ( IMA )American Accounting Association ( AAA )Internal Revenue Service ( IRS )ProprietorshipPartnershipCorporation ( Corp. )Limited Liability Company ( CO., Ltd )Accounting Objective
4、sAccounting AssumptionsAccounting ElementsAccounting PrinciplesAccounting ProceduresFinancial ReportsFinancial StatementsBalance SheetIncome StatementCash Flow StatementFinancial AnalysisSeparate-entity AssumptionUnit-of-measure AssumptionContinuity ( Going-concern ) AssumptionTime-period Assumption
5、AssetLiabilityOwners EquityRevenueExpenseIncomeLossCost PrincipleRevenue PrincipleMatching PrincipleFull-disclosure PrincipleObjective PrincipleConsistent PrincipleComparability PrincipleMateriality PrincipleConservatism PrincipleAccrual BasisCash BasisCurrent AssetsCurrent LiabilitiesLong-term Liab
6、ilitiesContributed CapitalRetained Earnings二、会计循环中 文英 文会计循环会计信息系统账户会计科目会计分录原始凭证日记账总分类账明细分类账试算平衡现金收款日记账现金付款日记账销售日记账购货日记账普通日记账工作底稿调整分录财产清查结账Accounting Procedure / CycleAccounting Information SystemLedgerAccountJournal EntrySource DocumentJournalGeneral LedgerSubsidiary LedgerTrial BalanceCash Receipt
7、JournalCash Disbursements JournalSales JournalPurchase JournalGeneral JournalWorksheetAdjusting EntriesProperty VerificationClosing Entries三、现金与应收账款中 文英 文现金库存现金银行存款偿债基金定额备用金支票银行对账单银行存款余额调节表在途存款在途支票应付凭单应收账款应收票据商业折扣现金折扣销售退回及折让坏账费用备抵法备抵坏账损益表法资产负债表法账龄分析法直接冲销法带息票据不带息票据出票人受款人本金利息率到期日本票贴现背书拒付费CashCash in H
8、andCash in BankSinking fundImprest petty cashCheck ( Cheque )Bank statementBank reconciliation statementOutstanding depositOutstanding checkVouchers payableAccount receivableNote receivableTrade discountCash discountSales return and allowanceBad debt expenseAllowance methodBad debt allowanceIncome s
9、tatement approachBalance sheet approachAging analysis methodDirect write-off methodInterest bearing noteNon-interest bearing noteMakerPayeePrincipalInterest rateMaturity datePromissory noteDiscountEndorseProtest fee com四、存货中 文英 文存货商品存货产成品存货在产品存货原材料存货寄销寄销人承销人定期盘存永续盘存购货购货折让和折扣存货盈余或短缺分批认定法加权平均法先进先出法后进先
10、出法移动平均法市价成本或市价孰低法重置成本可变现净值上限下限毛利法零售价格法成本率InventoryMerchandise inventoryFinished goods inventoryWork in process inventoryRaw materials inventoryConsignmentConsignorConsigneePeriodic inventoryPerpetual inventoryPurchasePurchase allowance and discountsInventory overages and shortagesSpecific identifica
11、tionWeighted averageFirst-in, first-out ( FIFO )Last-in, first-out ( LIFO )Moving averageMarket valueLower of cost or market value ( LCM )Replacement costNet realizable valueUpper limitLower limitGross margin methodRetail methodCost ratio五、长期投资中 文英 文长期投资长期股票投资长期债券投资成本法权益法合并法股利宣布日股权登记日除息日付息日债券面值债券折价债
12、券溢价票面利率市场利率普通股优先股现金股利股票股利清算股利到期日到期值直线摊销法实际利息摊销法Long-term investmentInvestment on stocksInvestment on bondsCost methodEquity methodConsolidation methodDeclaration dateDate of recordEx-dividend datePayment dateFace vale ( Per value )Discount on bondsPremium on bondsContract interest rate ( Stated rate
13、 )Market interest ratio ( Effective rate )Common StockPreferred StockCash dividendsStock dividendsLiquidating dividendsMaturity dateMaturity valueStraight-line method of amortizationEffective-interest method of amortization六、固定资产中 文英 文固定资产原值预计使用年限预计残值折旧费用累计折旧账面价值应提折旧成本净值在建工程磨损过时直线法工作量法加速折旧法双倍余额递减法年数
14、总和法以旧换新经营租赁融资租赁廉价购买权资产负债表外筹资最低租赁付款额Plant assets ( Fixed assets )Original valueExpected useful lifeEstimated residual valueDepreciation expenseAccumulated depreciationCarrying valueDepreciation costNet valueConstruction-in-processWear and tearObsolescenceStraight-line method ( SL )Units-of-production
15、 method ( UOP )Accelerated depreciation methodDouble-declining balance method ( DDB )Sum-of-the-years-digits method ( SYD )Trade inOperating leaseCapital leaseBargain purchase option ( BPO )Off-balance-sheet financingMinimum lease payments七、无形资产中 文英 文无形资产专利权商标权著作权特许专营权商誉开办费租赁权摊销Intangible assetsPate
16、ntsTrademarks ( Trade names )CopyrightsFranchisesGoodwillOrganization costLeaseholdAmortization八、流动负债中 文英 文负债流动负债应付账款应付票据贴现票据长期负债一年内到期部分应付股利预收收益存入保证金应付费用增值税营业税应付所得税应付奖金产品质量担保负债赠品和兑换券或有事项或有负债或有损失或有利得永久性差异时间性差异应付税款法纳税影响会计法递延所得税负债法LiabilityCurrent liabilityAccount payableNotes payableDiscounts notesCur
17、rent maturities of long-term liabilitiesDividends payablePrepayments by customersRefundable depositsAccrual expenseValue added taxBusiness taxIncome tax payable Bonuses payableEstimated liabilities under product warrantiesPremiums, coupons and trading stampsContingencyContingentLoss contingenciesGai
18、n contingenciesPermanent differenceTiming differenceTaxes payable methodTax effect accounting methodDeferred income tax liability method九、长期负债中 文英 文长期负债应付公司债券有担保品的公司债券抵押公司债券保证公司债券信用公司债券一次还本公司债券分期还本公司债券可转换公司债券可赎回公司债券可要求公司债券记名公司债券无记名公司债券普通公司债券收益公司债券名义利率，票面利率实际利率有效利率溢价折价面值直线法实际利率法到期直接支付提前偿付偿债基金长期应付票据抵押
19、借款Long-term liabilitiesBonds payableSecured bondsMortgage bondsGuaranteed bondsDebenture bondsTerm bondsSerial bondsConvertible bondsCallable bondsRedeemable bondsRegistered bondsCoupon bondsOrdinary bondsIncome bondsNominal rateActual rateEffective ratePremiumDiscountPar valueStraight-line methodEf
20、fective interest methodRepayment at maturityRepayment at advanceSinking fundLong-term notes payableMortgage loan十、业主权益中 文英 文权益业主权益股东权益投入资本缴入资本股本资本公积留存收益核定股本实收资本发行在外股本库藏股普通股累积优先股非累积优先股完全参加优先股部分参加优先股非部分参加优先股现金发行非现金发行股票的合并发行发行成本成本法面值法捐赠资本盈余分配股利股利政策宣布日股权登记日除息日股利支付现金股利股票股利拨款EquityOwners equityStockholder
21、s equityContributed capitalPaid-in capitalCapital stockCapital surplusRetained earningsAuthorized capital stockIssued capital stockOutstanding capital stockTreasury stockCommon stockCumulative preferred stockNoncumulative preferred stockFully participating preferred stockPartially participating pref
22、erred stockNonpartially participating preferred stockIssuance for cashIssuance for noncashLump-sum sales of stockIssuance costCost methodPar value methodDonated capitalDistribution of earningsDividendDividend policyDate of declarationDate of recordEx-dividend dateDate of paymentCash dividendStock di
23、videndAppropriation十一、财务报表中 文英 文财务报表资产负债表收益表账户式报告式编制报表工作底稿多步式单步式财务状况变动表中的现金基础（现金流量表）财务状况变动表中的营运资金基础（资金来源与运用表）营运资金全部资源概念直接交换业务正常营业活动财务活动投资活动Financial StatementBalance SheetIncome StatementAccount FormReport FormPrepareWorksheetMulti-stepSingle-stepStatement of changes in financial position on cash ba
24、sis ( SCFP. Cash Basis )Statement of changes in financial position on working capital basis ( SCFP. Working Capital Basis )Working CapitalAll-resources conceptDirect exchangesNormal operating activitiesFinancing activitiesInvesting activities十二、财务报表分析中 文英 文财务报表分析比较财务报表趋势百分比比率普通股每股收益股利收益率价益比普通股每股账面价值
25、资本报酬率总资产报酬率债券收益率已获利息倍数债券比率优先股收益率营运资本周转存货周转率应收账款周转率流动比率速动比率酸性试验比率Analysis of financial statementsComparative financial statementsTrend percentageRatioEarnings per share of common stockDividend yield ratioPrice-earnings ratioBook value per share of common stockReturn on investmentReturn on total asset
26、Yield rate on bondsNumber of times interest earnedDebt ratioYield rate on preferred stockWorking CapitalTurnoverInventory turnoverAccounts receivable turnoverCurrent ratioQuick ratioAcid test ratio十三、合并财务报表中 文英 文合并财务报表吸收合并创立合并控股公司附属公司少数股权权益联营合并购买合并权益法成本法Consolidated financial statementsMergerConsoli
27、dationParent companySubsidiary companyMinority interestPooling of interestCombination by purchaseEquity methodCost method十四、物价变动中的货币计量中 文英 文物价变动会计一般物价水平会计货币购买力会计统一币值会计历史成本现行价值会计现行成本重置成本物价指数国民生产总值物价指数消费物价指数批发物价指数货币性资产货币性负债货币购买力损益资产持有损益未实现的资产持有损益Price-level changes accountingGeneral price-level accoun
28、tingPurchasing-power accountingConstant dollar accountingHistorical costCurrent value accountingCurrent costReplacement costPrice-level indexGross national product implicit price deflator ( or GNP deflator )Consumer price index ( or CPI )Wholesale price indexMonetary assetsMonetary liabilitiesPurchasing-power gains or lossesHolding gains or lossesUnrealized holding gains or losses 14