財(cái)務(wù)會(huì)計(jì)翻譯專業(yè)術(shù)語

1、這是每章后面的詞匯表，請(qǐng)各章譯者按此詞匯統(tǒng)一翻譯專業(yè)術(shù)語。有些詞匯可能有多于一個(gè)常見的譯文，請(qǐng)按照第一個(gè)譯文翻譯。第一章p25Accounting 會(huì)計(jì)Annualreport年度報(bào)告Assets資產(chǎn)Auditor ' srepO審計(jì)報(bào)告Bala ncesheet資產(chǎn)負(fù)債表Basicacco un ti ngequatio n 基本會(huì)計(jì)等式CertifiedPublicAccou nta nt(CPA)注冊(cè)會(huì)計(jì)師Common stock 普通股Comparativestateme nts比較報(bào)表Corporation股份公司Divide nds 股利Expe nses 費(fèi)用In com

2、estateme nt收益表，禾U潤表Liabilities 負(fù)債Man ageme ntdiscussio nan da nalysis(MD&A管理層討論和分析 Neti ncome凈收益Netloss凈損失Notestothefi nan cialstateme nts財(cái)務(wù)報(bào)表附注Part nership合伙企業(yè)Retai nedearni ngs 留存收益Retai nedearni ngsstateme n 留存收益表Reve nue 收入Sarba nes-OxleyAct薩班斯一奧克斯利法案Soleproprietorship 獨(dú)資企業(yè)Stateme ntofcashfl

3、ows 現(xiàn)金流量表Stockholders'equity 股東權(quán)益第二章p74Classifiedbala nceshee分類資產(chǎn)負(fù)債表Comparability 可比性Con servatism 穩(wěn)健性Con siste ncy 致性，一貫性Costprinciple 成本原則Curre ntassets流 動(dòng)資產(chǎn)Currentliabilities 流動(dòng)負(fù)債Currentratio流動(dòng)比率Debttototalassetsratio資產(chǎn)負(fù)債率，負(fù)債比率Earni ngspershare(EPS每股收益Econo mice ntityassumpti on經(jīng)濟(jì)主體假設(shè)，會(huì)計(jì)主體假設(shè)F

4、inan cialAccou ntin gSta ndardsBoard(FASB財(cái) 務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì) Freecashflow自由現(xiàn)金流量Fulldisclosureprinciple 充分披露原貝UGen erallyAcceptedAccou ntingPrin ciples(GAAP)公認(rèn)會(huì)計(jì)原則Goi ngcon cernassumption 持續(xù)經(jīng)營假設(shè)Intan gibleassets無 形資產(chǎn)In ternati on alAcco un ti ngSta ndardsBoard(IASB)國際會(huì)計(jì)準(zhǔn)則理事會(huì)Liquidity流動(dòng)性，變現(xiàn)能力Liquidityratios流動(dòng)性

5、比率Lon g-termi nvestme nts 長期投資Lon g-termliabilities(L on g-termdebt)長期負(fù)債Materiality 重要性Mon etary un itassumpti on 貨幣單位假設(shè)Operati ngcycle 營業(yè)周期Profitabilityratios 獲利能力比率Property,pla nt,a ndequipme nt地產(chǎn)、廠場與設(shè)備PublicCompa ny Accou ntin gOversightBoard(PCAOB)上市公司會(huì)計(jì)監(jiān)管委員會(huì) Ratio比率Ratioa nalysis 比率分析Releva nee

6、相關(guān)性Reliability 可靠性Securitiesa ndExcha ngeCommissio n( SEC證 券交易委員會(huì)Solve ncy償債能力Solve ncyratios償債能力比率Statementofstockholdersequity 股東權(quán)益表Timeperiodassumpti on 會(huì)計(jì)分期假設(shè)Workingcapital 營運(yùn)資本第三章p133Acco unt 賬戶Acco untingin formati on system 會(huì)計(jì)信息系統(tǒng)Acco un ti ngtra nsactions 會(huì)計(jì)業(yè)務(wù)Chartsofaccou nts賬戶一覽表Credit貸方De

7、bit借方Double-e ntrysystem 復(fù)式記賬法Gen eraljournal普通日記賬Gen eralledger 總分類賬Journal日記賬Journalizing編制分錄Ledger分類賬Posti ng 過賬Taccou ntT形賬戶Trialbala nee試算表，試算平衡表 第四章p195Accrual-basisacco unting權(quán)責(zé)發(fā)生制會(huì)計(jì)，應(yīng)計(jì)制會(huì)計(jì)Accruedexpe nses應(yīng) 計(jì)費(fèi)用Accruedreve nues 應(yīng)計(jì)收入Adjustedtrialbala nee 調(diào)整后試算表Adjust ingen tries 調(diào)整分錄Bookvalue賬面價(jià)

8、值Cash-basisaccou nti ng收付實(shí)現(xiàn)制會(huì)計(jì)，現(xiàn)金制會(huì)計(jì)Clos ingen tries 結(jié)賬分錄Con traassetacco un對(duì)銷資產(chǎn)賬戶Depreciati on 折舊Earni ngsma nageme n盈余管理Fiscalyear會(huì)計(jì)年度In comeSummary 收益匯總MatchingPrinciple 配比原則Perma nen taccou nts永久性賬戶Post-closi ngtrialbala nce 結(jié)賬后試算表Prepaidexpe nses(Prepayme ntS)付費(fèi)用(預(yù)付款項(xiàng))Qualityofearnings 收益質(zhì)量Reve

9、 nu erecog niti onprin ciple 收入確認(rèn)原貝 URevers ingentry 轉(zhuǎn)回分錄Temporaryaccou nts 臨時(shí)性賬戶Timeperiodassumpti on 會(huì)計(jì)分期假設(shè)Unearn edreve nues未獲收入U(xiǎn)sefullife使用年限Worksheet工作底稿第五章p249Con trareve nu eacco un對(duì)銷收入賬戶Costofgoodssold 銷售成本Grossprofit 毛禾UGrossprofitrate 毛利率Netsales銷售凈額Periodici nven torysystem 定期盤存制Perpetual

10、i nven torysystem 永續(xù)盤存希 9 Profitmargi nratio 凈利潤率 Purchaseallowa nee購貨折讓 Purchasedisco unt購貨折扣 Purchasei nv oice 購貨發(fā)票 Purchasereturn® 貨退回 Qualityofearningsratio 收益質(zhì)量比率 Salesdisco unt 銷售折扣 Salesi nv oice銷售發(fā)票Salesreturnsa ndallowa ncesS售退回和折讓 Salesreve nue銷售收入 第六章p301Average-costmethod 平均成本法Con s

11、ig nedgoods 寄銷品Curre ntreplaceme ntcos現(xiàn) 行重置成本 Days ininventory 存貨周轉(zhuǎn)天數(shù) Fini shedgoods inventory 產(chǎn)成品存貨 First-in,first-out(FIFO)method 先進(jìn)先出法 FOBdestination到達(dá)地交貨FOBshippingpoint 起運(yùn)地交貨 Inventoryturnoverratio 存貨周轉(zhuǎn)率 Just-in-time(JIT)inventory 適時(shí)存貨制 Last-in,first-out(LIFO)method 后進(jìn)先出法 LIFOreserve后進(jìn)先出法儲(chǔ)備 Low

12、er-of-cost-or-market(LCM)成本與市價(jià)孰低 Rawmaterials 原材料Specificidentificationmethod個(gè)別認(rèn)定法，具體辨認(rèn)法 Weightedaverageu nitcost加 權(quán)平均單位成本 Workin process 在產(chǎn)品 第七章pBankreconciliation銀行存款余額調(diào)節(jié)表Ban kstateme nt銀行對(duì)賬單 Bonding忠誠保險(xiǎn)契約 Cash現(xiàn)金Cashbudget現(xiàn)金預(yù)算 Cashequivale nts現(xiàn)金等價(jià)物 Deposits intran sit 在途存款 Electro niefun dstra nsf

13、er,EFT 電子資金轉(zhuǎn)賬 Fraud舞弊Fraudtria ngle 舞弊三角Internalauditors 內(nèi)部審計(jì)員Internalcontrol 內(nèi)部控制NSFcheck存款不足支票O(jiān)utsta ndi ngchecks 未 兌現(xiàn)支票Pettycashfu nd 零用現(xiàn)金Restrictedcash限制性現(xiàn)金Sarba nes-OxleyActof2002,SOX2002年薩班斯奧克斯利法案Treasurer 出納Voucher付款憑單Vouchersystem付款憑單制度第八章p410Acco un tsreceivable 應(yīng)收賬款A(yù)gi ngtheacco un tsrecei

14、vable 應(yīng) 收賬款賬齡分析Allowancemethod 備抵法Averagecollect ion period 平均收賬期Baddebtsexpe nse壞賬費(fèi)用Cash( net)realizablevalue可變現(xiàn)價(jià)值(凈值)Concen trati ono fcreditrisk 信用風(fēng)險(xiǎn)集中Directwrite-offmethod 直接注銷法Dish onorednote 拒付票據(jù)Factor代理融通公司Maker出票人Notesreceivable 應(yīng)收票據(jù)Payee收款人Perce ntageofreceivablebasi應(yīng) 收賬款百分比Promissory note

15、本票，期票Receivables應(yīng)收款項(xiàng)Receivablesturnoverratio 應(yīng)收賬款周轉(zhuǎn)率Tradereceivables商 業(yè)應(yīng)收款 第九章p463Accelerated-depreciati onm ethod 加速折舊法Additi onsan dimproveme nts 擴(kuò)建和改良Amortization 攤銷Assetturnoverratio 資產(chǎn)周轉(zhuǎn)率Capitalexpe nditures 資本支出Cap itallease資本租賃Cashequivale ntprice現(xiàn)金等價(jià)物價(jià)格Copyright 版權(quán)Decli nin g-bala ncemethod

16、余額遞減法Depreciablecost應(yīng)折舊成本Depreciati on 折舊Fran chise專營權(quán)Goodwill 商譽(yù)Impairment 減值Intan gibleassets 無 形資產(chǎn)Lessee承租人Lessor出租人Lice nses特許權(quán)Operat in glease 經(jīng) 營租賃Ordinaryrepairs 日常修理Pate nt專利權(quán)Pla ntasset廠場資產(chǎn)，固定資產(chǎn)Researcha nddevelopme ntcost研究與開發(fā)成本Retur non assetsratic資 產(chǎn)報(bào)酬率Reve nu eexpe nditures收 益支出Straight

17、-li nemethod 直線法Trademark(trade name商標(biāo)權(quán)Units-of-activitymethod 產(chǎn)量法第十章p521Bon dcertificate 債券證書Bonds債券Callablebo nds可贖回債券Cap itallease資本租賃Con ti ngen cies 或有事項(xiàng)Con tractual(stated)i nterestrate約定(設(shè)定)禾U率Con vertiblebo nds 可轉(zhuǎn)換債券Currentliability 流動(dòng)負(fù)債Disco un t(o nabond)債券折價(jià)Effective-interestmethodofamort

18、ization 實(shí)際禾U息攤銷法Effective-i nterestrate 實(shí)際利率Facevalue 面值Long-termliabilities 長期負(fù)債Marketi nterestrate 市場利率Maturitydate 到期日Mortgage no tepayable 應(yīng)付抵押票據(jù)Notespayable應(yīng)付票據(jù)Off-bala nce-sheetfi nan ci ng 表外融資Operat in glease 經(jīng) 營租賃Premium(o nabond債券溢價(jià)Prese ntvalue 現(xiàn)值Securedbo nds有擔(dān)保債券Straight-linemethodofamo

19、rtization 直線攤銷法Timevalueofmoney貨幣時(shí)間價(jià)值Times in terestear nedratio利 息保障倍數(shù)Un securedb onds無擔(dān)保債券，信用債券 第一章p579Authorizedstock 核定股份Cashdivide nd現(xiàn)金股利Charter公司章程Corporation 公司Cumulativedividend 累積股利Declaratio ndate股利宣告日Deficit 虧絀Divide nd 股利Divide ndsin arrears 積欠股利Legalcapital法定資本No-parvaluestock 無面值股票O(jiān)uts

20、ta ndi ngstock發(fā)行在外股票Paid-incapital 實(shí)收資本Parvaluestock有面值股票Payme ntdate股利支付日Payoutratio股利分派率Preferredstock 優(yōu)先股Privatelyheldcorporation 私人持股公司Publiclyheldcorporation 公眾持股公司Recorddate股利登記日Retai nedearni ngs 留存收益Retai nedearni ngsrestrictio ns受限制留存收益Returnon com mon stockholdersequityratio 普通股股東權(quán)益報(bào)酬率Stat

21、edvalue設(shè)定價(jià)值Stockdivide nd 股票股利Stocksplit股票分割Treasurystock 庫存股票第十二章p633Cashdebtcoverageratic負(fù)債保障倍數(shù)Curren tcashdebtcoverageraticj流動(dòng)負(fù)債保障倍數(shù)Directmethod 直接法Financingactivities 籌資活動(dòng)Freecashflow自由現(xiàn)金流量Indirectmethod 間接法Investingactivities 投資活動(dòng)Operat in gactivities 經(jīng)營活動(dòng)Productlifecycle產(chǎn)品壽命周期Stateme ntofcashflow 現(xiàn)金流量表第十三章pAssetturnoverratio 資產(chǎn)周轉(zhuǎn)率Available-for-salesecurities 可出售證券Averagecollect ion period 平均收賬期Cashdebtcoverageratic負(fù)債保障倍數(shù)Changein acco untin gpri nciple 會(huì)計(jì)原貝 U變更Comprehe nsivei nco