財務(wù)專業(yè)術(shù)語

1、百度文庫目錄一、會計與會計理論二、會計循環(huán)三、現(xiàn)金與應(yīng)收賬款四、存貨五、長期投資六、固定資產(chǎn)七、無形資產(chǎn)八、流動負(fù)債九、長期負(fù)債十、業(yè)主權(quán)益十一、財務(wù)報表十二、財務(wù)狀況變動表十三、財務(wù)報表分析十四、合并財務(wù)報表十五、物價變動中的會計計量一、會計與會計理論會計 accounting決策人Decision Maker投資人Investor股東 Shareholder債權(quán)人Creditor財務(wù)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 Accoun

2、ting注冊會計師CPA Certified Public Accountant國際會計準(zhǔn)則委員會IASC美國注冊會計師協(xié)會AICPA財務(wù)會計準(zhǔn)則委員會FASB管理會計協(xié)會IMA美國會計學(xué)會AAA稅務(wù)稽核署IRS獨(dú)資企業(yè)Proprietorship合伙人企業(yè)Partnership1百度文庫公司 Corporation會計目標(biāo)Accounting Objectives會計假設(shè)Accounting Assumptions會計要素Accounting Elements會計原則Accounting Principles會計實務(wù)過程Accounting Procedures財務(wù)報表Financial S

3、tatements財務(wù)分析 Financial Analysis會計主體假設(shè)Separate-entity Assumption貨幣計量假設(shè)Unit-of-measure Assumption持續(xù)經(jīng)營假設(shè) Continuity(Going-concern) Assumption 會計分期假設(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虧損 Loss歷史成本原則Cost Principle收入實現(xiàn)原則Revenue Principle配比原則Match

4、ing 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財務(wù)報告Financial Report流動資產(chǎn)Current assets流動負(fù)債Current Liabilities長期負(fù)債Long-term L

5、iabilities投入資本Contributed Capital留存收益Retained Earning2百度文庫二、會計循環(huán)會計循環(huán)Accounting Procedure/Cycle會計信息系統(tǒng)Accounting information System賬戶 Ledger會計科目Account會計分錄Journal entry原始憑證Source Document日記賬Journal總分類賬General Ledger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 disbursem

6、ents 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流動資產(chǎn)Current assets償債基金Sinking fund定額備用金Imprest petty cash支票 Check(cheque)銀行對賬單Bank statement銀行存款調(diào)節(jié)表Bank reconciliation statement在

7、途存款Outstanding deposit在途支票O(jiān)utstanding check應(yīng)付憑單Vouchers payable應(yīng)收賬款A(yù)ccount receivable應(yīng)收票據(jù)Note receivable起運(yùn)點交貨價shipping point目的地交貨價destination point3百度文庫商業(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 statemen

8、t 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-interest 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 inve

9、ntory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)地離岸價格shipping point目的地抵岸價格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 discounts4百度文庫存貨盈余或短缺 Inventory overages and

10、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-out or FIFO后進(jìn)先出法Lost-in, first-out or LIFO移動平均法Moving average成本或市價孰低法 Lower of cost or market or LCM 市價 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零售價格法R

11、etail method成本率Cost ratio五、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(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Discount on bonds債券溢價Premium on bonds票

12、面利率Contract interest rate, stated rate市場利率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 dividends5百度文庫到期日Maturity date到期值Maturity value直線攤銷法Straight-Line method of amortization實際利息攤銷法Effective-interest method of amortizatio

13、n六、固定資產(chǎn)固定資產(chǎn)Plant assets or Fixed assets原值 Original value預(yù)計使用年限Expected useful life預(yù)計殘值Estimated residual value折舊費(fèi)用Depreciation expense累計折舊Accumulated depreciation賬面價值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 Obsolescence直線法Straight-line method (SL

14、)工作量法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)營租賃Operating lease融資租賃Capital lease廉價購買權(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Minimum lease paym

15、ents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權(quán)Franchises商譽(yù) Goodwill6百度文庫開辦費(fèi)Organization cost租賃權(quán)Leasehold攤銷 Amortization八、流動負(fù)債負(fù)債 Liability流動負(fù)債Current liability應(yīng)付賬款A(yù)ccount payable應(yīng)付票據(jù)Notes payable貼現(xiàn)票據(jù)Discount notes長期負(fù)債一年內(nèi)到期部分 Current maturities of long-term lia

16、bilities 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營業(yè)稅Business tax應(yīng)付所得稅Income tax payable應(yīng)付獎金B(yǎng)onuses payable產(chǎn)品質(zhì)量擔(dān)保負(fù)債 Estimated liabilities under product warranties 贈品和兌換券 Premiums, coupons and trading stamps或有事項Contingency或有負(fù)債Conti

17、ngent或有損失Loss contingencies或有利得Gain contingencies永久性差異Permanent difference時間性差異Timing difference應(yīng)付稅款法Taxes payable method納稅影響會計法Tax effect accounting method遞延所得稅負(fù)債法Deferred income tax liability method九、長期負(fù)債長期負(fù)債Long-term Liabilities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Gu

18、aranteed Bonds7百度文庫信用公司債券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收益公司債券Income Bonds名義利率，票面利率Nominal rate實際利率Actual rate有效利率Effective rate溢價 Premium折價 Discount

19、面值 Par value直線法Straight-line method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(yīng)付票據(jù)Long-term notes payable抵押借款Mortgage loan十、業(yè)主權(quán)益權(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 stoc

20、k資本公積Capital surplus留存收益Retained 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 stock8百度文庫普通股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 Par

21、tially 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

22、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 appropriation十一、財務(wù)報表財務(wù)報表Financial Statement資產(chǎn)負(fù)債表Balance Sheet收益表Income Statement賬戶式Account Form報告式Report Form編制（報表）Prepare工作底稿Worksheet多步式Multi-step單步式Single-step十二、財務(wù)狀況變動表9百度文

23、庫財務(wù)狀況變動表中的現(xiàn)金基礎(chǔ)Basis （現(xiàn)金流量表）財務(wù)狀況變動表中的營運(yùn)資金基礎(chǔ)Capital Basis （資金來源與運(yùn)用表）營運(yùn)資金Working Capital全部資源概念A(yù)ll-resources concept直接交換業(yè)務(wù)Direct exchanges正常營業(yè)活動Normal operating activities財務(wù)活動Financing activities投資活動Investing activities十三、財務(wù)報表分析財務(wù)報表分析Analysis of financial statements比較財務(wù)報表Comparative financial statements

24、趨勢百分比Trend percentage比率 Ratios普通股每股收益 Earnings per share of common stock 股利收益率 Dividend yield ratio 價益比 Price-earnings ratio普通股每股賬面價值 Book value per share of common stock 資本報酬率 Return on investment 總資產(chǎn)報酬率 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營運(yùn)資本W(wǎng)orking 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流動比率Current ratio速動比率Quick