財(cái)務(wù)術(shù)語中英文對(duì)照大全

1、財(cái)務(wù)術(shù)語中英文對(duì)照大全，財(cái)務(wù)人必備！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 Investor12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) Pri

2、vate Accounting公眾會(huì)計(jì) Public Accounting注冊(cè)會(huì)計(jì)師 CPA Certified Public Accountant 國際會(huì)計(jì)準(zhǔn)則委員會(huì) IASC 美國注冊(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) Partnership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 Princip

3、les 會(huì)計(jì)實(shí)務(wù)過程 Accounting Procedures財(cái)務(wù)報(bào)表 Financial Statements 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

4、 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 Matching 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

5、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 Liabilities 投入資本 Contributed Capital 留存收益 Retained Earning 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 L

6、edger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 disbursements journal 銷售日記賬 Sales Journal 購貨日記賬 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 庫存現(xiàn)金 Cash in hand 流動(dòng)資產(chǎn) Current a

7、ssets 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 在途存款 Outstanding deposit 在途支票 Outstanding check 應(yīng)付憑單 Vouchers payable 應(yīng)收賬款 Account receivable 應(yīng)收票據(jù) Note receivable 起運(yùn)點(diǎn)交貨價(jià) F.O.B shipping point 目的地交貨價(jià) F.O.B destination point 商

8、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 statement 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-inte

9、rest 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 Endorse拒付費(fèi) Protest fee com四、存貨存貨 Inventory商品存貨 Merchandise inventory 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 F.O.B shi

10、pping point 目的地抵岸價(jià)格 F.O.B destination 寄銷 Consignment 寄銷人 Consignor 承銷人 Consignee 定期盤存 Periodic inventory 永續(xù)盤存 Perpetual inventory 購貨 Purchase 購貨折讓和折扣 Purchase allowance and discounts 存貨盈余或短缺 Inventory overages and 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-o

11、ut 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 Retail 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 In

12、vestment 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 票面利率 Contract interest rate, stated rate 市

13、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 dividends 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 amortization六、固定資產(chǎn)固定資產(chǎn) Plant assets

14、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 過時(shí) Obsolescence 直線法 Straight-line method (SL) 工作量

15、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)購買權(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 Min

16、imum lease payments七、無形資產(chǎn) 無形資產(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) Goodwill 開辦費(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 Account 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 C

17、urrent maturities of long-term liabilities 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 Bonuses 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, co

18、upons and trading stamps 或有事項(xiàng) Contingency 或有負(fù)債 Contingent 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

19、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 Guaranteed Bonds 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 無記名公司債券 Coupon Bonds 普通公司債券 Ordinary Bonds 收益公

20、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 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

21、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 stock 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 庫藏股 Treasury stock 普通股 Common stock 優(yōu)先股 P

22、referred 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 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

23、 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 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 approp

24、riation 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)表財(cái)務(wù)狀況變動(dòng)表中的現(xiàn)金基礎(chǔ)SCFP.Cash 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)SCFP.Working Capital Basis （資金來源與運(yùn)用表）營(yíng)運(yùn)資金 Working Capital全部資源概念 Al

25、l-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 Divi

26、dend 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 Working 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 Cu