常用會計名詞(中英文對照)7頁

1、常用會計名詞（中英文對照）accelerated depreciation method 加速折舊法account 賬戶account payable 應(yīng)付賬款account receivable 應(yīng)收賬款accountant會計師、會計人員accounting會計accounting cycle 會計循環(huán)accounting equation會計等式accounting information system 會計信息系統(tǒng)accrual-basis accounting 應(yīng)計制會計、權(quán)責(zé)發(fā)生制會計accrued expense 應(yīng)計費用、預(yù)提費用accrued revenue應(yīng)計收入accum

2、ulated depreciation累計折舊acid-test ratio酸性測試比率，速動比率additional paid-in capital 超額繳入股本adjusted trial balance 整后試算平衡表adjusting entry調(diào)整分錄aging-of-accounts method賬齡分析法allowance for doubtful accounts呆帳準(zhǔn)備備抵allowance for uncollectible accounts壞帳準(zhǔn)備allowance method備抵法amortization 攤銷 分期償還asset資產(chǎn)audit審計authorizat

3、ion of stock 額定股本average-cost method 平均成本法bad-debt expense 壞帳費用balance sheet 資產(chǎn)負(fù)債表bank reconciliation 銀行存款余額調(diào)節(jié)表bank statement 銀行對賬單board of directors 董事會bond 債券bond discount 債券折價bond premium 債券溢價book value 賬面價值brand names 商標(biāo)breakeven point 保本點、盈虧平衡點budget 預(yù)算capital 資本、資金capital expenditure 資本性支出cash

4、 budget 現(xiàn)金預(yù)算cash disbursements journal 現(xiàn)金支出日記賬cash flow 現(xiàn)金流量cash payment journal 現(xiàn)金支出日記賬cash receipts journal 現(xiàn)金收入日記賬cash-basis accounting 現(xiàn)金收付制會計certified management accountant(CMA) 注冊管理會計師certified public accountant(CPA) 注冊公共會計師chart of accounts 會計科目表check register 支票登記簿closing entries 結(jié)賬分錄closing

5、 the accounts 結(jié)賬collection period 收賬日期common stock 普通股conservatism 保守主義、穩(wěn)健原則contingent liability 或有負(fù)債contra account 備抵賬戶control account 統(tǒng)馭賬戶controller 主記長copyright 版權(quán)corporation 公司cost allocation 成本歸集cost of capital 資本成本cost of good sold 商品銷售成本cost of goods available for sale 可供銷售商品成本cost of sales 銷

6、售成本cost-benefit analysis 成本-效益分析credit 貸credit memorandum or credit memo 貸項備忘錄creditor 債權(quán)人current asset 流動資產(chǎn)current liability 流動負(fù)債current ratio 流動比率database 數(shù)據(jù)庫days sales in receivablesdebit 借debit memo 借項備忘錄debt ratio 負(fù)債比率debtor 債務(wù)人deferred revenue 遞延收入depletion expense 折耗費用deposit in transit 未達(dá)賬項d

7、epreciation 折舊direct cost 直接成本direct write-off method 直接注銷法disclosure principle 充分披露原則dividends 股利double-declining-balance depreciation method 雙倍余額遞減法due date 到期日earnings per share 每股收益efficient capital market 有效資本市場employee compensation 員工薪酬entity 實體estimated residual value 預(yù)估殘余價值expense 費用extraord

8、inary gains and loss 營業(yè)外收入和支出financial accounting 財務(wù)會計Financial Accounting Standards Board(FASB) 財務(wù)會計準(zhǔn)則委員會financial budget 財務(wù)預(yù)算financial statements 財務(wù)報表finished goods inventory 完工產(chǎn)品存貨（產(chǎn)成品、庫存商品）first-in, first-out 先進(jìn)先出法fiscal year 會計年度fixed asset 固定資產(chǎn)fixed cost 固定成本flexible budget 彈性預(yù)算foreign-currenc

9、y exchange rate 匯率franchises 特許經(jīng)營權(quán)general journal 普通日記賬general ledger 總賬generally accepted accounting principles(GAAP) 公認(rèn)會計原則goodwill 商譽gross margin 總邊際gross profit 毛利gross profit percentage 毛利率historical cost 歷史成本horizontal analysis 水平分析法imprest system 定額備用金制income from operations 主營業(yè)務(wù)收入income stat

10、ement 利潤表、損益表income summary 收益匯總indirect cost 間接成本intangible asset 無形資產(chǎn)interest rate 利率internal control 內(nèi)部控制inventory 存貨inventory turnover 存貨周轉(zhuǎn)率invoice 發(fā)票journal 日記賬last-in, first-out(LIFO) 后進(jìn)先出法lease 租賃ledger 分類賬lesser 承租者lessor 出租者liability 負(fù)債licenses 執(zhí)照liquidation 清償liquidity 償付能力long-term asset

11、長期資產(chǎn)long-term liability 長期負(fù)債low-of-cost-or-market rule 成本與市價孰低法maker of a note 出票人management accounting 管理會計market value 市價matching principle 配比原則materials inventory 庫存原材料maturity date 到期日maturity value 到期價值merchandising company 商業(yè)企業(yè)mixed cost 混合成本mortgage 抵押multi-step income statement 多步式損益表net ear

12、nings 凈收益net income 凈收益net loss 凈損失net present value 凈現(xiàn)值net profit 凈利潤net purchases 購貨凈額net sales 銷售凈額nominal account 名義賬戶nonsufficient funds check 空頭支票（資金不足支票）normal balance 正常余額note payable 應(yīng)付票據(jù)note period 票據(jù)期限note receivable 應(yīng)收票據(jù)note term 票據(jù)條款operating cycle 營運周期operating expense 營業(yè)費用operating in

13、come 營業(yè)收入operating lease 經(jīng)營性租賃opportunity cost 機會成本other expense 其它費用other revenue 其他收入outstanding check 未處理支票outstanding stock 發(fā)行在外股票owner withdrawals 業(yè)主提款owners equity 股東權(quán)益、所有者權(quán)益、業(yè)主權(quán)益paid-in capital 繳入股本par value 每股面值parent company 母公司partnership 合伙patent 專利權(quán)payroll 工資periodic inventory system 定期盤

14、存制、實地盤存制permanent account 永久賬戶perpetual inventory system 賬面盤存制、永續(xù)盤存制petty cash 零用現(xiàn)金plant asset 廠場資產(chǎn)post closing trial balance 結(jié)賬后試算平衡表posting 結(jié)賬preferred stock 優(yōu)先股prepaid expense 預(yù)付費用、待攤費用principle 本金proprietorship 獨資purchases journal 購貨日記賬quick ratio 速動比率rate of return on common stockholders equity

15、 普通股股東權(quán)益收益率rate of return on total assets 總資產(chǎn)報酬率real account 實賬戶retained earnings 留存收益return on equity 權(quán)益報酬率revenue 收入revenue principle 收入實現(xiàn)制reversing entry 轉(zhuǎn)回分錄sales 銷售收入sales discount 銷售折扣sales journal 銷售日記賬sales on credit terms 賒銷sales returns and allowance 銷售退回及折讓sales revenue 銷售收入shareholder 股東

16、short-term note payable 短期應(yīng)付票據(jù)single-step income 單步式損益表special journal 特種日記賬specific-unit-cost method 個別計價法standard cost 標(biāo)準(zhǔn)成本statement of cash flows 現(xiàn)金流量表statement of financial position 財務(wù)狀況表statement of owners equity 所有者權(quán)益變動表static budget 靜態(tài)預(yù)算straight-line depreciation method 直線折舊法subsidiary company 子公司subsidiary ledger 明細(xì)分類賬sunk cost 沉沒成本target cost 目標(biāo)成本temporary account 臨時賬戶time value of money 貨幣時間價值time-period