對(duì)會(huì)計(jì)科目中英文對(duì)照的補(bǔ)充與整理

1、國(guó)際會(huì)計(jì)術(shù)語(yǔ)英漢對(duì)照（對(duì)會(huì)計(jì)科目中英文對(duì)照補(bǔ)充和整理）Account 帳戶Accounting system 會(huì)計(jì)系統(tǒng)American Accounting Association 美國(guó)會(huì)計(jì)協(xié)會(huì)American Institute of CPAs 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)Audit 審計(jì)Balance sheet 資產(chǎn)負(fù)債表Bookkeepking 簿記Cash flow prospects 現(xiàn)金流量預(yù)測(cè)Certificate in Internal Auditing 內(nèi)部審計(jì)證書(shū)Certificate in Management Accounting 管理會(huì)計(jì)證書(shū)Certificate Publi

2、c Accountant 注冊(cè)會(huì)計(jì)師Cost accounting 成本會(huì)計(jì)External users 外部使用者Financial accounting 財(cái)務(wù)會(huì)計(jì)Financial Accounting Standards Board 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)Financial forecast 財(cái)務(wù)預(yù)測(cè)Generally accepted accounting principles 公認(rèn)會(huì)計(jì)原則General-purpose information 通用目的信息Government Accounting Office 政府會(huì)計(jì)辦公室Income statement 損益表Institute o

3、f Internal Auditors 內(nèi)部審計(jì)師協(xié)會(huì)Institute of Management Accountants 管理會(huì)計(jì)師協(xié)會(huì)Integrity 整合性Internal auditing 內(nèi)部審計(jì)Internal control structure 內(nèi)部控制結(jié)構(gòu)Internal Revenue Service 國(guó)內(nèi)收入署Internal users 內(nèi)部使用者M(jìn)anagement accounting 管理會(huì)計(jì)Return of investment 投資回報(bào)Return on investment 投資報(bào)酬Securities and Exchange Commission 證

4、券交易委員會(huì)Statement of cash flow 現(xiàn)金流量表Statement of financial position 財(cái)務(wù)狀況表Tax accounting 稅務(wù)會(huì)計(jì)Accounting equation 會(huì)計(jì)等式Articulation 勾稽關(guān)系A(chǔ)ssets 資產(chǎn)Business entity 企業(yè)個(gè)體Capital stock 股本Corporation 公司Cost principle 成本原則Creditor 債權(quán)人Deflation 通貨緊縮Disclosure 批露Expenses 費(fèi)用Financial statement 財(cái)務(wù)報(bào)表Financial activit

5、ies 籌資活動(dòng)Going-concern assumption 持續(xù)經(jīng)營(yíng)假設(shè)Inflation 通貨膨漲Investing activities 投資活動(dòng)Liabilities 負(fù)債Negative cash flow 負(fù)現(xiàn)金流量Operating activities 經(jīng)營(yíng)活動(dòng)Owners equity 所有者權(quán)益Partnership 合伙企業(yè)Positive cash flow 正現(xiàn)金流量Retained earning 留存利潤(rùn)Revenue 收入Sole proprietorship 獨(dú)資企業(yè)Solvency 清償能力Stable-dollar assumption 穩(wěn)定貨幣假設(shè)S

6、tockholders 股東Stockholders equity 股東權(quán)益Window dressing 門(mén)面粉飾財(cái)會(huì)名詞漢英對(duì)照表（1）會(huì)計(jì)與會(huì)計(jì)理論會(huì)計(jì) accounting決策人 Decision Maker投資人 Investor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) Private Accounting公眾會(huì)計(jì) Public Accounting注冊(cè)會(huì)計(jì)師 CPA Certified Public Accountant國(guó)

7、際會(huì)計(jì)準(zhǔn)則委員會(huì) IASC美國(guó)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(guó)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 Principles 會(huì)計(jì)實(shí)務(wù)過(guò)程 Accounting Procedures 財(cái)務(wù)報(bào)表 Financial Statements 財(cái)務(wù)分析 Financia

8、l 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 ) 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 Owners EquityAssumptionPrinciple收入 Revenue 費(fèi)用 Expense 收益 Income 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 Match

9、ing Principle 全面披露原則 Full-disclosure ( Reporting )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(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 Liabilit

10、ies投入資本 Contributed Capital留存收益 Retained Earning（2）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 帳戶 Ledger會(huì)計(jì)科目 Account會(huì)計(jì)分錄 Journal entry原始憑證 Source Document日記帳 Journal總分類(lèi)帳 General Ledger 明細(xì)分類(lèi)帳 Subsidiary Ledger 試算平衡 Trial Balance 現(xiàn)金收款日記帳 Cash receipt journal 現(xiàn)金付款日記帳 Cash d

11、isbursements journal 銷(xiāo)售日記帳 Sales Journal 購(gòu)貨日記帳 Purchase Journal普通日記帳 General Journal 工作底稿 Worksheet 調(diào)整分錄 Adjusting entries 結(jié)帳 Closing entries（3）現(xiàn)金與應(yīng)收帳款 現(xiàn)金 Cash 銀行存款 Cash in bank 庫(kù)存現(xiàn)金 Cash in hand 流動(dòng)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(duì)帳單 Bank statement 銀行

12、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)收帳款 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 商業(yè)折扣 Trade discount 現(xiàn)金折扣 Cash discount 銷(xiāo)售退回及折讓 Sales return and allowance 壞帳費(fèi)用 Bad debt ex

13、pense 備抵法 Allowance method 備抵壞帳 Bad debt allowance 損益表法 Income statement approach資產(chǎn)負(fù)債表法 Balance sheet approach 帳齡分析法 Aging analysis method 直接沖銷(xiāo)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

14、Promissory note 貼現(xiàn) Discount 背書(shū) Endorse 拒付費(fèi) Protest fee（4）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 shipping point 目的地抵岸價(jià)格 F.O.B destination 寄銷(xiāo) Consignment 寄銷(xiāo)人 Consignor 承銷(xiāo)人 Consignee 定期盤(pán)存 Period

15、ic inventory 永續(xù)盤(pán)存 Perpetual inventory購(gòu)貨 Purchase 購(gòu)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-out 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 mar

16、ket 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（5）長(zhǎng)期投資 長(zhǎng)期投資 Long-term investment 長(zhǎng)期股票投資 Investment 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 Consolida

17、tion 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 divid

18、ends 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(xiāo)法 Straight-Line method of amortization 實(shí)際利息攤銷(xiāo)法 Effective-interest method of amortization（6）固定資產(chǎn) 固定資產(chǎn) Plant assets or Fixed assets 原值 Original value 預(yù)計(jì)使用年限 Expected useful life 預(yù)計(jì)殘 ?nbsp;Estimated residual v

19、alue 折舊費(fèi)用 Depreciation expense 累計(jì)折舊 Accumulated depreciation 帳面價(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(guò)時(shí) Obsolescence 直線法 Straight-line method （SL ）加速折舊法 Accelerated depreciation method 雙倍余額遞減法 Double-declining balance method （ DDB ） 年數(shù)總

20、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(gòu)買(mǎi)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 payments（7）無(wú)形資產(chǎn)無(wú)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) G

21、oodwill開(kāi)辦費(fèi) Organization cost租賃權(quán) Leasehold攤銷(xiāo) Amortization（8）流動(dòng)負(fù)債負(fù)債 Liability流動(dòng)負(fù)債 Current liability應(yīng)付帳款 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 Current 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 Accru

22、al 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, coupons 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 differenc

23、e 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（9）長(zhǎng)期負(fù)債 長(zhǎng)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 Guaranteed Bonds 信用公司債券 Debenture Bonds 一次還本公司債券 Term Bo

24、nds 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(wú)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(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 me

25、thod 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（10）業(yè)主權(quán)益 權(quán)益 Equity 業(yè)主權(quán)益 Owners equity 股東權(quán)益 Stockholders equity 投入資本 Contributed capital 繳入資本 Paid-in capital 股本 Capital stock 資本公積 Capital su

26、rplus 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(kù)藏股 Treasury stock 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 Part

27、ially 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(zèng)資本 Donated capital 盈余分配 Distribution of earnings 股利 Divide

28、nd 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 appropriation11）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 帳戶式 Account Form 報(bào)告式 Report Form 編制（報(bào)表） Prepare 工作底稿 Workshee

29、t 多步式 Multi-step 單步式 Single-step（12）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(lái)源與運(yùn)用表） 營(yíng)運(yùn)資金 Working Capital全部資源概念 All-resources concept直接 :）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（13）財(cái)務(wù)報(bào)表分析財(cái)

30、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 Dividend yield ratio 價(jià)益比 Price-earnings ratio 普通股每股帳面價(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 Capit