會(huì)計(jì)科目中英文對(duì)照cpa版

1、第一課財(cái)務(wù)會(huì)計(jì)導(dǎo)讀Glossary權(quán)責(zé)發(fā)生制accrual basisAsset資產(chǎn)資產(chǎn)負(fù)債表 balance sheet 資本充足率 capital adequacy ratio 收付實(shí)現(xiàn)制cash basiscash flow Stat ement 現(xiàn)金流量表double entry method 復(fù)式記賬法Expenses 費(fèi)用公允價(jià)值Fair value財(cái)務(wù)報(bào)告financial reports持續(xù)經(jīng)營(yíng)going concern 擔(dān)保 guarantee 歷史成本 Historical cost 減值 Impairment 減值準(zhǔn)備 ispqiraent provision利潤(rùn)表 in

2、come statement 負(fù)債 Liabilities 到MH Maturity 可變現(xiàn)凈值Net realizable “皿所有者權(quán)益 Owners' Equity 攤余成本 po3ta£3ortization costs 現(xiàn)值 Present valueProfit 利潤(rùn) 重置成本 Replacement cost 受扌E責(zé)任 stewardship 轉(zhuǎn)出方transferor轉(zhuǎn)入方transf"”資產(chǎn)類科目Assets1. 現(xiàn)僉：Cash and cash equivalents銀行存款： 應(yīng)收賬款： 應(yīng)收票據(jù)： 應(yīng)收股利： 應(yīng)收利息： 其他應(yīng)收款：Ban

3、k depositAccount receivableNotes receivableDividend receivableInterest receivableOther receivables煉材料：Rav materials在途物資:Materials in transport庫(kù)存商品： inventory存貨跌價(jià)準(zhǔn)備： provision for the decline in v&lue of inventories壞賬準(zhǔn)備：待攤費(fèi)用：交易性金融資產(chǎn)：Allowance for doubtful scountsPrepaid expenseTrading financial a

4、ssets持有至到I期投資：held-to-maturity investment可供出售金融資產(chǎn)：Available-for-sale financial assets短期投資： 長(zhǎng)期股權(quán)投資：Long-term equity investment 固定資產(chǎn)： 累計(jì)折舊： 在建工程：Short-tera investmentFixed assetsAccuznulated depreciationConstruction-in-process固定資產(chǎn)減值準(zhǔn)備：provision for the decline in value of fixed aaaeta無(wú)形資產(chǎn)：累計(jì)攤銷：Accusiu

5、lated amortisation商譽(yù) 2Goodvill遞延所得稅資產(chǎn)： 負(fù)債類Liability2. 短期借款 J Short tons loans, borrowing長(zhǎng)期借款：預(yù)收賬款：應(yīng)付票據(jù)：應(yīng)付賬款：Intangible assetsdeferred tax assets DTALong-ters） loans / borrowingadvance froca customers/ Deposit receivedNotes payableAccount payable應(yīng)付工資薪酬： vages payable應(yīng)付股利：應(yīng)付利息：應(yīng)交稅費(fèi)：Dividends payableIn

6、terest payableTax payable其他.應(yīng)彳寸款：Other payables遞延所得稅負(fù)債：Deferred tax liabilities所有者權(quán)益類OILERS，EQITTY3. 實(shí)收資本s Paid-in capital資本公積：Additional paid-in capital 盈余公積：Surplus reserves未分配利潤(rùn)： Retained earnings成本類科目Cost4. 生產(chǎn)成本：Manufacturing Coat 制造費(fèi)用： 勞務(wù)成本： 研發(fā)支出：Manufacturing overheadlabor costsR & D expen

7、diture損益類Profit5.and loss主背業(yè)務(wù)收入：Main operating revenue其他業(yè)務(wù)收入： Other operating revenue 營(yíng)業(yè)外收入5 Xon-operating income 投資收益：Investment income產(chǎn)品銷售收入： 主營(yíng)業(yè)務(wù)成本： operating costs 營(yíng)業(yè)外支出： 銷售費(fèi)用：（）sales revenue；cost of goods sold / cost of sales Main operating costs 其彳也業(yè)務(wù)支出：OtherNon-operating expenditureadvertisem

8、ent Sei ling expense 管理費(fèi)用：（）G£A expenseGeneral and acbinistrationexpense財(cái)務(wù)？?用：Finance expense公允價(jià)值變動(dòng)扌貝益：Gain loss of the change of fair value 所再稅：Income tax第二課流動(dòng)資產(chǎn)GlossaryAllowance Method 備抵法 壞賬Bad dobts現(xiàn)金Cash現(xiàn)金折扣Cash Discounts現(xiàn)金等價(jià)物 Cs3h Equivalents 彳弋餡 貨 consigned goodsCuPr©nt AsSCt 動(dòng)資產(chǎn) 直接

9、轉(zhuǎn)銷法 Direct Write-Off 完工產(chǎn)品 finished productsFIFO, First-in-f irSt-QUt 先進(jìn) 先出法管理費(fèi)用 general and adsinistrative expensesgoods in transit 總價(jià)法 Gross ibthM 存貨 InventoryMerchandise后進(jìn)先出法 LIFO： Last-in-first-out 到期 Maturity 商品 凈價(jià)法 Net Wthod 可變現(xiàn)凈值 NRV(Xet Realizable Value)應(yīng)收票據(jù) Notes Receivable 定期盤存Periodic syst

10、w永續(xù)盤存 Pe2rpetual system 盤點(diǎn) physical countTrade Discounts 應(yīng)收款 Receivables采購(gòu)成本 purchase costs 個(gè)別認(rèn)定法 Specific Identification 存貨跌價(jià)準(zhǔn)備 the provision for the loss on decline in value of inventories商業(yè)折扣在產(chǎn)品work in progress3Glo5sary第課非流動(dòng)資產(chǎn)Accumulated amortization 累計(jì)攤銷 攤銷 Aiaortization資本化 capitalizeConstructio

11、n-in-process在建工程后續(xù)支出 Costs Subsequent to AcquisitionDiscard10 DepreciationDisposal“n*會(huì)計(jì)年度 fiscal year雙倍余額遞減法 double declining balance method 費(fèi)用化 fixed assets固定資產(chǎn) 商譽(yù) Goodwill 減值 IspairsientIntangible Asset 無(wú)形資產(chǎn) Noncurrent Asset非流動(dòng)資產(chǎn) 可收回金額 recoverable amount MF /Ac research and developsent <R&D

12、) 殘值 salvage value 年數(shù)總和法sum of the years digits直線法 the straight-line method 工作量法unit of production method 吏用 命 useful life第四課負(fù)債Glossary或有事項(xiàng) Contingency或有的 Contingent目有*資產(chǎn) contingent a33t 更有*負(fù)contingent Liability 總、Coupon Y虛瓦J負(fù)彳責(zé) Currentliability 折價(jià) Discount 有效利率effective 面值 face value 利息 interestLid

13、bi lily 負(fù)債虧"損合問(wèn)loss contract市場(chǎng)利率Market rate名 乂利率 nominal rate 表外融資 O££-Balance-Sheet Financing 經(jīng)營(yíng)租賃 Operating Le&sesCdpi tdl leases融資租賃par面值未決訴訟 pending litigation溢價(jià)PTMiiuffi本金principal基本確定 virtually certain 第五課投資Glossaryavailable for sale 可供出售合并 Consolidate控制 Control債務(wù)證券 Debt sec

14、urities 衍生品 Derivative權(quán)益性證券Equity securities金融資產(chǎn) Financial AssetHe 1 d-10-maturity 持有至到期被投資人Investee發(fā)行方 Issuer回購(gòu) Repurchase攤余成本 po3t"amortization cost有價(jià)證券 Security重大影響 Significant influenceTrading financial assets 交易性金融資產(chǎn)Financial assets at fair value through profit or loss以公允價(jià)值計(jì)S且其變動(dòng)計(jì)入當(dāng)期損AS的金融

15、資產(chǎn).including：Trading financial assets 交拐性金融資產(chǎn) and the financial assets which are measured at their fair values and of which the variation is includedin the current profits and losses指定為以公允價(jià)（flifS且共變動(dòng)計(jì)入當(dāng)期損益的僉融資產(chǎn): the investments which will be held to their maturity： 持有至到期投資貸款和應(yīng)收款項(xiàng) loans and the accou

16、nt receivables: andFinancial assets available for sale.可供出金融資產(chǎn)第六課所有者權(quán)益股東權(quán)益GlossaryAdditional paid-in capital 資本公積以現(xiàn)金結(jié)算的股份支付cs3h-3ettled 3hare-bs3ed pq沖nt以權(quán)益結(jié)算的股份支付 equitysettled 3hareba3ed payment 予*日 grant dateOwners* equity 所有者權(quán)益 丫爭(zhēng)資產(chǎn) Net asset ()實(shí)收資本 Paid-in capital paid-up TclLL 白 分* 比 percentag

17、e-of-completion sethod 實(shí)際利率法real interest method留存收益Reta ined earnings 使用費(fèi)收入 royalty revenue 銷售 折扣與折讓 3ale3 discounts and allorance 售退回 sales return 盈余公積 Surplus reser'es 仃權(quán)日35。第七課其他會(huì)計(jì)準(zhǔn)則Glossary會(huì)計(jì)變更 Accounting changeschanges in policy 會(huì)v|政策、會(huì)計(jì)，and corrections of errors, changes in estiinates 彳占計(jì) 變更及會(huì)計(jì)差錯(cuò)更正可抵扣暫時(shí)性差異 deductible tempora