財(cái)務(wù)術(shù)語中英文對照FinancialAccounting

1、財(cái)務(wù)術(shù)語中英文對照FinancialAccounting(1)會(huì)計(jì)與會(huì)計(jì)理論會(huì)計(jì) accounting決策人 DecisionMaker投資人Investor股東 Shareholder債權(quán)人Creditor財(cái)務(wù)會(huì)計(jì) FinancialAccounting管理會(huì)計(jì) ManagementAccounting成本會(huì)計(jì) CostAccounting私業(yè)會(huì)計(jì) PrivateAccounting公眾會(huì)計(jì) PublicAccounting注冊會(huì)計(jì)師 CPACertifiedPublicAccountant國際會(huì)計(jì)準(zhǔn)則委員會(huì)IASC美國注冊會(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

2、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) AccountingObjectives會(huì)計(jì)假設(shè) AccountingAssumptions會(huì)計(jì)要素 AccountingElements會(huì)計(jì)原貝U AccountingPrinciples會(huì)計(jì)實(shí)務(wù)過程 AccountingProcedures財(cái)務(wù)報(bào)表 FinancialStatements財(cái)務(wù)分析 FinancialAnalysis會(huì)計(jì)主體假設(shè) Separate-entityAssumption貨幣計(jì)量假設(shè) Unit-of-measureAssumpti

3、on持續(xù)經(jīng)營假設(shè)Continuity(Going-concern)Assumption會(huì)計(jì)分期假設(shè) Time-periodAssumption資產(chǎn)Asset負(fù)債 Liability業(yè)主權(quán)益 Owner'sEquity收入 Revenue費(fèi)用 Expense收益Income虧損Loss歷史成本原則CostPrinciple收入實(shí)現(xiàn)原則RevenuePrinciple配比原則 MatchingPrinciple全面披露原則Full-disclosure (Reporting) Principle客觀性原貝U ObjectivePrinciple致性原則 ConsistentPrincipl

4、e可比性原則 ComparabilityPrinciple重大性原則 MaterialityPrinciple穩(wěn)健性原貝U ConservatismPrinciple權(quán)責(zé)發(fā)生制AccrualBasis現(xiàn)金收付制CashBasis財(cái)務(wù)報(bào)告 FinancialReport流動(dòng)資產(chǎn) Currentassets流動(dòng)負(fù)債 CurrentLiabilities長期負(fù)債 Long-termLiabilities 投入資本 ContributedCapital 留存收益 RetainedEarning(2)會(huì)計(jì)循環(huán)會(huì)計(jì)循環(huán) AccountingProcedure/Cycle會(huì)計(jì)信息系統(tǒng)Accountingin

5、formationSystem帳戶Ledger會(huì)計(jì)科目Account會(huì)計(jì)分錄Journalentry原始憑證 SourceDocument日記帳Journal總分類帳 GeneralLedger明細(xì)分類帳 SubsidiaryLedger試算平衡 TrialBalance現(xiàn)金收款日記帳 Cashreceiptjournal現(xiàn)金付款日記帳Cashdisbursementsjournal銷售日記帳SalesJournal購貨日記帳 PurchaseJournal普通日記帳 GeneralJournal工作底稿Worksheet調(diào)整分錄 Adjustingentries結(jié)帳 Closingentri

6、es(3)現(xiàn)金與應(yīng)收帳款現(xiàn)金Cash銀行存款Cashinbank庫存現(xiàn)金Cashinhand流動(dòng)資產(chǎn) Currentassets償債基金Sinkingfund定額備用金 Imprestpettycash支票 Check(cheque)銀行對帳單Bankstatement銀行存款調(diào)節(jié)表Bankreconciliationstatement在途存款 Outstandingdeposit在途支票 Outstandingcheck應(yīng)付憑單 Voucherspayable應(yīng)收帳款 Accountreceivable應(yīng)收票據(jù) Notereceivable起運(yùn)點(diǎn)交貨價(jià)F.O.Bshippingpoint目的

7、地交貨價(jià) F.O.Bdestinationpoint商業(yè)折扣 Tradediscount現(xiàn)金折扣Cashdiscount銷售退回及折讓 Salesreturnandallowance壞帳費(fèi)用 Baddebtexpense備抵法 Allowancemethod備抵壞帳 Baddebtallowance損益表法 Incomestatementapproach資產(chǎn)負(fù)債表法 Balancesheetapproach帳齡分析法 Aginganalysismethod直接沖銷法 Directwrite-offmethod帶息票據(jù) Interestbearingnote不帶息票據(jù) Non-interestb

8、earingnote出票人Maker受款人Payee本金 Principal禾 1息率 Interestrate至U期日 Maturitydate本票 Promissorynote貼現(xiàn) Discount背書 Endorse拒付費(fèi) Protestfeecom(4)存貨存貨 Inventory商品存貨 Merchandiseinventory產(chǎn)成品存貨 Finishedgoodsinventory 在產(chǎn)品存貨 Workinprocessinventory 原材料存貨 Rawmaterialsinventory 起運(yùn)地離岸價(jià)格F.O.Bshippingpoint 目的地抵岸價(jià)格F.O.Bdestin

9、ation 寄銷 Consignment寄銷人Consignor承銷人Consignee定期盤存 Periodicinventory永續(xù)盤存 Perpetualinventory購貨 Purchase購貨折讓和折扣Purchaseallowanceanddiscounts存貨盈余或短缺Inventoryoveragesandshortages分批認(rèn)定法 Specificidentification加權(quán)平均法Weightedaverage 先進(jìn)先出法 First-in,first-outorFIFO 后進(jìn)先出法 Lost-in,first-outorLIFO 移動(dòng)平均法Movingaverage

10、成本或市價(jià)孰低法LowerofcostormarketorLCM市價(jià) Marketvalue重置成本 Replacementcost可變現(xiàn)凈值 Netrealizablevalue上限 Upperlimit下限 Lowerlimit毛禾法 Grossmarginmethod零售價(jià)格法Retailmethod成本率Costratio(5)長期投資長期投資 Long-terminvestment長期股票投資Investmentonstocks 長期債券投資 Investmentonbonds 成本法 Costmethod權(quán)益法 Equitymethod合并法 Consolidationmethod

11、股利宣布日 Declarationdate股權(quán)登記日Dateofrecord除息日 Ex-dividenddate付息日 Paymentdate債券面值 Facevalue,Parvalue債券折價(jià) Discountonbonds債券溢價(jià) Premiumonbonds票面禾率 Contractinterestrate,statedrate市場禾U率 Marketinterestratio,Effectiverate普通股 CommonStock優(yōu)先股 PreferredStock現(xiàn)金股利 Cashdividends股票股利 Stockdividends清算股利 Liquidatingdivid

12、ends至U期日 Maturitydate到期值 Maturityvalue直線攤銷法Straight-Linemethodofamortization實(shí)際利息攤銷法Effective-interestmethodofamortization(6)固定資產(chǎn)固定資產(chǎn) PlantassetsorFixedassets 原值 Originalvalue預(yù)計(jì)使用年限Expectedusefullife 預(yù)計(jì)殘值 Estimatedresidualvalue 折舊費(fèi)用 Depreciationexpense 累計(jì)折舊 Accumulateddepreciation 帳面價(jià)值 Carryingvalue

13、應(yīng)提折舊成本Depreciationcost凈值 Netvalue在建工程 Construction-in-process磨損 Wearandtear過日寸 Obsolescence直線法 Straight-linemethod(SL)工作量法 Units-of-productionmethod(UOP)加速折舊法Accelerateddepreciationmethod雙倍余額遞減法Double-decliningbalancemethod(DDB)年數(shù)總和法Sum-of-the-years-digitsmethod(SYD)以舊換新Tradein經(jīng)營租賃 Operatinglease融資租

14、賃Capitallease廉價(jià)購買權(quán) Bargainpurchaseoption(BPO)資產(chǎn)負(fù)債表外籌資Off-balance-sheetfinancing最低租賃付款額Minimumleasepayments(7)無形資產(chǎn)無形資產(chǎn) Intangibleassets專利權(quán)Patents商標(biāo)權(quán) Trademarks,Tradenames著作權(quán) Copyrights特許權(quán)或?qū)I權(quán)Franchises商譽(yù) Goodwill開辦費(fèi) Organizationcost租賃權(quán)Leasehold攤銷 Amortization(8)流動(dòng)負(fù)債負(fù)債 Liability流動(dòng)負(fù)債 Currentliability應(yīng)付

15、帳款 Accountpayable應(yīng)付票據(jù)Notespayable貼現(xiàn)票據(jù) Discountnotes長期負(fù)債一年內(nèi)到期部分Currentmaturitiesoflong-termliabilities應(yīng)付股利 Dividendspayable預(yù)收收益 Prepaymentsbycustomers存入保證金 Refundabledeposits應(yīng)付費(fèi)用 Accrualexpense增值稅 valueaddedtax營業(yè)稅 Businesstax應(yīng)付所得稅 Incometaxpayable應(yīng)付獎(jiǎng)金 Bonusespayable產(chǎn)品質(zhì)量擔(dān)保負(fù)債Estimatedliabilitiesunderpr

16、oductwarranties贈(zèng)品和兌換券Premiums,couponsandtradingstamps或有事項(xiàng)Contingency或有負(fù)債Contingent或有損失 Losscontingencies或有禾得 Gaincontingencies永久性差異 Permanentdifference時(shí)間性差異 Timingdifference應(yīng)付稅款法 Taxespayablemethod納稅影響會(huì)計(jì)法Taxeffect accountingmethod遞延所得稅負(fù)債法Deferredincometaxliabilitymethod (9)長期負(fù)債長期負(fù)債 Long-termLiabilit

17、ies 應(yīng)付公司債券Bondspayable 有擔(dān)保品的公司債券SecuredBonds 抵押公司債券MortgageBonds 保證公司債券GuaranteedBonds 信用公司債券DebentureBonds 一次還本公司債券 TermBonds 分期還本公司債券SerialBonds 可轉(zhuǎn)換公司債券 ConvertibleBonds 可贖回公司債券 CallableBonds 可要求公司債券 RedeemableBonds 記名公司債券RegisteredBonds 無記名公司債券CouponBonds 普通公司債券OrdinaryBonds 收益公司債券IncomeBonds 名義利

18、率，票面利率Nominalrate 實(shí)際利率Actualrate有效禾I率Effectiverate溢價(jià) Premium折價(jià) Discount面值 Parvalue直線法 Straight-linemethod實(shí)際利率法 Effectiveinterestmethod到期直接償付 Repaymentatmaturity提前償付 Repaymentatadvance償債基金Sinkingfund長期應(yīng)付票據(jù) Long-termnotespayable抵押借款Mortgageloan(10)業(yè)主權(quán)益權(quán)益Equity業(yè)主權(quán)益 Owner'sequity股東權(quán)益 Stockholder'

19、;sequity投入資本 Contributedcapital繳入資本 Paid-incapital股本 Capitalstock資本公積 Capitalsurplus留存收益 Retainedearnings核定股本 Authorizedcapitalstock實(shí)收資本 Issuedcapitalstock發(fā)行在外股本 Outstandingcapitalstock庫藏股 Treasurystock普通股 Commonstock優(yōu)先股 Preferredstock累積優(yōu)先股 Cumulativepreferredstock非累積優(yōu)先股Noncumulativepreferredstock完全

20、參加優(yōu)先股Fullyparticipatingpreferredstock部分參加優(yōu)先股Partiallyparticipatingpreferredstock非部分參加優(yōu)先股Nonpartiallyparticipatingpreferredstock現(xiàn)金發(fā)行 Issuanceforcash非現(xiàn)金發(fā)行Issuancefornoncashconsideration股票的合并發(fā)行 Lump-sumsalesofstock發(fā)行成本 Issuancecost成本法 Costmethod面值法 Parvaluemethod捐贈(zèng)資本 Donatedcapital盈余分酉己 Distributionofe

21、arnings股利 Dividend股利政策 Dividendpolicy宣布日 Dateofdeclaration股權(quán)登記日Dateofrecord除息日 Ex-dividenddate股利支付日 Dateofpayment現(xiàn)金股利Cashdividend股票股利 Stockdividend撥款 appropriation(11 )財(cái)務(wù)報(bào)表財(cái)務(wù)報(bào)表 FinancialStatement資產(chǎn)負(fù)債表BalanceSheet收益表 IncomeStatement帳戶式 AccountForm報(bào)告式 ReportForm編制(報(bào)表)Prepare工作底稿Worksheet 多步式 Multi-ste

22、p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.CashBasis（現(xiàn)金流量表）財(cái)務(wù)狀況變動(dòng)表中的營運(yùn)資金基礎(chǔ)SCFP.WorkingCapitalBasis（資金來源與運(yùn)用表）營運(yùn)資金 WorkingCapital全部資源概念 All-resourcesconcept直接交換業(yè)務(wù)Directexchanges正常營業(yè)活動(dòng) Normaloperatingactivities貝才務(wù)活動(dòng) Financingactivities投資活動(dòng) Investingactivities普通股每股帳面價(jià)值Bookvaluepershareofcommonstock資本報(bào)

23、酬率 Returnoninvestment總資產(chǎn)酬率 Returnontotalasset債券收益率 Yieldrateonbonds已獲利息倍數(shù)Numberoftimesinterestearned債券比率Debtratio優(yōu)先股”便益率 Yieldrateonpreferredstock營運(yùn)資本 WorkingCapital周轉(zhuǎn) Turnover存貨周轉(zhuǎn)率 Inventoryturnover應(yīng)收帳款周轉(zhuǎn)率Accountsreceivableturnover流動(dòng)比率Currentratio速動(dòng)比率Quickratio酸性試驗(yàn)比率Acidtestratio(13)財(cái)務(wù)報(bào)表分析財(cái)務(wù)報(bào)表分析Analysisoffinancialstatements比較財(cái)務(wù)報(bào)表Comparativefinancialstatements趨勢百分比Trendpercentage比率Ratios普通股每股收益Earningspershareofcommonstock股禾I收益率 Dividendyield