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1、精品文档财务术语中英文对照大全一、会计与会计理论会计 accounting决策人 Decision Maker投资人Investor股东 Shareholder债权人Creditor财务会计 Finan cial Acco un ti ng管理会计 Man ageme nt Acco un ti ng成本会计 Cost Accou nting私业会计 Private Acco unting公众会计 Public Acco un ti ng注册会计师 CPA Certified Public Accou ntant国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管
2、理会计协会IMA美国会计学会 AAA税务稽核署IRS独资企业 Proprietorship合伙人企业 Part nership公司 Corporation会计目标 Acco unting Objectives会计假设 Acco un ti ng Assumpti ons会计要素 Acco un ti ng Eleme nts会计原贝 U Acco unting Prin ciples会计实务过程 Accou nting Procedures财务报表 Fi nan cial Stateme nts财务分析 Financial Analysis会计主体假设 Separate-e ntity Ass
3、umpti on货币计量假设 Un it-of-measure Assumpti on持续经营假设 Con ti nu ity(Go in g-c oncern) Assumpti on会计分期假设 Time-period Assumpti on资产Asset负债 Liability业主权益 Owner's Equity收入 Revenue费用 Expense收益 In come亏损 Loss历史成本原则Cost Prin ciple收入实现原则Revenue Prin ciple配比原则Match ing Prin ciple全面披露原则Full-disclosure (Report
4、i ng) Prin ciple客观性原则Objective Prin ciple一致性原则Con siste nt Prin ciple可比性原则Comparability Prin ciple重大性原则Materiality Prin ciple稳健性原则Con servatism Prin ciple权责发生制Accrual Basis现金收付制Cash Basis财务报告Finan cial Report流动资产Current assets流动负债Curre nt Liabilities长期负债Lon g-term Liabilities投入资本Con tributed Capital
5、留存收益Reta ined Earning二、会计循环会计循环 Acco un ti ng Procedure/Cycle会计信息系统 Acco unting in formatio n System帐户Ledger会计科目 Accou nt会计分录 Journal entry原始凭证 Source Docume nt日记帐Journal总分类帐 Ge neral Ledger明细分类帐 Subsidiary Ledger试算平衡Trial Bala nee现金收款日记帐Cash receipt journal现金付款日记帐Cash disburseme nts journal销售日记帐 Sa
6、les Journal购货日记帐 Purchase Journal普通日记帐 Gen eral Journal工作底稿 Worksheet调整分录 Adjusti ng en tries结帐 Closing entries三、现金与应收帐款现金Cash银行存款 Cash in bank库存现金 Cash in hand流动资产 Current assets偿债基金 Si nki ng fund定额备用金 Imprest petty cash支票 Check(cheque)银行对帐单 Bank stateme nt银行存款调节表Bank recon ciliati on stateme nt在途
7、存款 Outsta ndi ng deposit在途支票 Outsta ndi ng check应付凭单 Vouchers payable应收帐款 Account receivable应收票据 Note receivable起运点交货价 F.O.B shippi ng poi nt目的地交货价 F.O.B desti nation poi nt商业折扣 Trade disco unt现金折扣 Cash discou nt销售退回及折让Sales return and allowa nee坏帐费用 Bad debt expe nse备抵法 Allowanee method备抵坏帐 Bad deb
8、t allowa nee损益表法 In come stateme nt approach资产负债表法 Bala nee sheet approach帐龄分析法 Aging an alysis method直接冲销法 Direct write-off method带息票据 In terest beari ng note不带息票据 Non-i nterest beari ng 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 贴现 Discount 背书 Endorse
9、 拒付费 Protest fee com四、存货存货 Inventory商品存货 Mercha ndise inventory产成品存货Fini shed goods inventory在产品存货 Work in process inventory 原材料存货Raw materials inven tory起运地离岸价格F.O.B shipp ing poi nt目的地抵岸价格F.O.B dest in ation寄销 Con sig nment 寄销人 Con sig nor 承销人 Con sig nee定期盘存 Periodic inven tory永续盘存 Perpetual inve
10、ntory购货 Purchase购货折让和折扣Purchase allowa nee and disco unts存货盈余或短缺Inventory overages and shortages分批认定法 Specific ide ntificati on 加权平均法 Weighted average 先进先出法 First-i n, first-out or FIFO 后进先出法 Lost-i n, first-out or LIFO 移动平均法 Movi ng average 成本或市价孰低法Lower of cost or market or LCM市价 Market value重置成本
11、Replaceme nt cost可变现净值 Net realizable value上限 Upper limit下限 Lower limit毛禾U法 Gross margin method零售价格法 Retail method成本率Cost ratio五、长期投资长期投资 Lon g-term in vestme nt长期股票投资In vestme nt on stocks长期债券投资In vestme nt on bonds成本法 Cost method 权益法 Equity method合并法 Consolidation method 股利宣布日Declarati on date股权登记
12、日Date of record除息日 Ex-divide nd date 付息日 Payme nt date 债券面值 Face value, Par value 债券折价 Disco unt on bonds 债券溢价 Premium on bonds 票面利率 Con tract in terest rate, stated rate 市场利率 Market in terest ratio, Effective rate 普通股 Com mon Stock 优先股 Preferred Stock 现金股利 Cash divide nds 股票股利 Stock divide nds 清算股禾
13、 U Liquidat ing divide nds 到期日 Maturity date 到期值 Maturity value 直线摊销法 Straight-L ine method of amortizati on实际禾 U息摊销法Effective-i nterest method of amortizati on六、固定资产固定资产 Plant assets or Fixed assets原值 Original value预计使用年限Expected useful life预计残值 Estimated residual value折旧费用 Depreciati on expe nse累计
14、折旧 Accumulated depreciati on帐面价值 Carryi ng value应提折旧成本 Depreciati on cost净值 Net value在建工程 Con struct ion-i n-process磨损 Wear and tear过时 Obsolescenee直线法 Straight-line method (SL)工作量法 Un its-of-production method (UOP)力口速折旧法 Accelerated depreciati on method双倍余额递减法Double-decli ning bala nee method (DDB)年
15、数总和法 Sum-of-the-years-digits method (SYD)以旧换新Trade in精品文档经营租赁 Operati ng lease融资租赁 Capital lease廉价购买权 Bargai n purchase optio n (BPO)资产负债表外筹资Of-bala nce-sheet financing最低租赁付款额Mi nimum lease payme nts七、无形资产无形资产 Intan gible assets专利权Patents商标权 Trademarks, Trade names著作权 Copyrights特许权或专营权Fran chises商誉
16、Goodwill开办费 Organization cost租赁权Leasehold摊销 Amortization八、流动负债负债 Liability流动负债 Curre nt liability应付帐款 Accou nt payable应付票据 Notes payable贴现票据 Discou nt notes长期负债一年内到期部分Curre nt maturities of Ion g-term liabilities应付股利 Divide nds payable预收收益 Prepayme nts by customers存入保证金 Refun dable deposits应付费用 Accr
17、ual expe nse增值税 value added tax营业税 Bus in ess tax应付所得税 In come tax payable应付奖金 Bonu ses payable产品质量担保负债Estimated liabilities un der product warra nties赠品和兑换券 Premiums, coup ons and trad ing stamps或有事项 Con ti ngency或有负债 Con ti ngent或有损失 Loss con ti ngen cies或有利得 Gain contingen cies永久性差异 Perma nent di
18、ffere nee时间性差异 Timi ng differe nee应付税款法 Taxes payable method纟纳税影响会计法Tax effect acco unting method递延所得税负债法Deferred in come tax liability method九、长期负债长期负债 Lon g-term Liabilities 应付公司债券 Bonds payable 有担保品的公司债券Secured Bonds抵押公司债券 Mortgage Bonds 保证公司债券 Guara nteed Bonds 信用公司债券 Debe nture Bonds 一次还本公司债券Te
19、rm Bonds分期还本公司债券Serial Bonds可转换公司债券 Con vertible Bon ds 可赎回公司债券 Callable Bonds 可要求公司债券 Redeemable Bonds 记名公司债券 Registered Bonds 无记名公司债券 Coup on Bonds 普通公司债券 Ordi nary Bonds 收益公司债券 In come Bonds 名义利率，票面利率Nomi nal rate实际利率 Actual rate 有效利率 Effective rate 溢价 Premium折价 Discount面值 Par value直线法 Straight-l
20、ine method实际利率法 Effective in terest method 到期直接偿付Repayme nt at maturity提前偿付 Repayme nt at adva nee 偿债基金 Si nki ng fund长期应付票据Lon g-term no tes payable抵押借款 Mortgage loan十、业主权益权益 Equity业主权益 Owner's equity股东权益 Stockholder's equity投入资本 Con tributed capital缴入资本 Paid-in capital股本 Capital stock资本公积
21、Capital surplus留存收益 Reta ined earnings核定股本 Authorized capital stock实收资本 Issued capital stock发行在外股本Outsta ndi ng capital stock库藏股 Treasury stock普通股 Com mon stock优先股 Preferred stock累积优先股 Cumulative preferred stock非累积优先股Non cumulative preferred stock完全参加优先股Fully participat ing preferred stock咅 B分参加优先股P
22、artially participat ing preferred stock非部分参加优先股Non partially participati ng preferred stock现金发行 Issua nee for cash非现金发行 Issua nee for non cash con siderati on股票的合并发行Lump-sum sales of stock发行成本 Issua nee cost成本法 Cost method面值法 Par value method捐赠资本 Don ated capital盈余分酉己 Distributi on of earnings股利 Div
23、ide nd股利政策 Divide nd policy宣布日 Date of declarati on股权登记日Date of record除息日 Ex-divide nd date股利支付日Date of payme nt现金股利 Cash divide nd 股票股利 Stock divide nd 拨款 appropriation十一、财务报表财务报表 Fi nan cial Stateme nt 资产负债表Bala nee Sheet收益表 In come Stateme nt 帐户式 Account Form 报告式 Report Form 编制（报表）Prepare工作底稿 Wor
24、ksheet 多步式 Multi-step 单步式 Single-step十二、财务状况变动表财务状况变动表中的现金基础SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCFP.Worki ng Capital Basis（资金来源与运用表）营运资金 Worki ng Cap ital全部资源概念All-resources con cept直接交换业务Direct excha nges正常营业活动Normal operat ing activities财务活动 Financing activities投资活动 In vesti ng activities十三、财务报表
25、分析财务报表分析An alysis of finan cial stateme nts比较财务报表Comparative finan cial stateme nts趋势百分比 Trend perce ntage比率Ratios普通股每股收益Earnings per share of com mon stock股利收益率 Divide nd yield ratio价益比 Price-earnings ratio普通股每股帐面价值Book value per share of com mon stock资本报酬率 Retur n on in vestme nt总资产报酬率Retur n on t
26、otal asset债券收益率 Yield rate on bonds已获利息倍数Number of times in terest earned债券比率 Debt ratio优先股收益率Yield rate on preferred stock营运资本 Worki ng Cap ital周转 Turnover存货周转率 Inventory turnover应收帐款周转率Accou nts receivable turnover流动比率 Curre nt ratio速动比率Quick ratio酸性试验比率Acid test ratio十四、合并财务报表合并财务报表 Con solidated
27、 finan cial stateme nts 吸收合并 Merger创立合并 Con solidation控股公司 Parent compa ny附属公司 Subsidiary compa ny少数股权 Min ority in terest权益联营合并 Pooli ng of in terest购买合并 Comb in ati on by purchase权益法 Equity method成本法 Cost method十五、物价变动中的会计计量物价变动之会计Price-level cha nges acco unting一般物价水平会计General price-level accou n
28、ti ng货币购买力会计Purchas in g-power acco un ti ng统一币值会计Con sta nt dollar acco unting历史成本 Historical cost现行价值会计Current value acco unting现行成本 Curre nt cost重置成本 Replaceme nt cost物价指数 Price-level in dex国民生产总值物价指数Gross nationalproduct implicit price deflator (or GNPdeflator)消费物价指数Co nsumer price in dex (or CPI)批发物价指数 Wholesale price in dex货币性资产 Mon etary assets货币性负债 Mon etary liabilities货币购买力损益Purchas in g-power gains or losses资产持有损益Holdi ng gains or losses未实现的资产持有损益Un realized holdi ng gains or losses