經(jīng)濟(jì)財(cái)務(wù)術(shù)語中英文對(duì)照

1、財(cái)務(wù)術(shù)語中英文對(duì)照一、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)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)P

2、roprietorship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)過程Accounting Procedures財(cái)務(wù)報(bào)表Financial Statements財(cái)務(wù)分析Financial 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

3、-concern Assumption 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 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(shí)現(xiàn)原則 Revenue Principle配比原則 Matching 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 Prin

4、ciple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 Liabilities投入資本 Contributed Capital留存收益 Retained Earning二、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 Sys

5、tem 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總分類帳 General Ledger明細(xì)分類帳 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 disbursements journal 銷售日記帳 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 Cl

6、osing entries三.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 rece

7、ivable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銷售退回及折讓 Sales return and allowance壞帳費(fèi)用 Bad debt expense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直接沖銷法 Direct wri

8、te-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 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

9、 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 Consignment寄銷人 Consignor承銷人 Consignee定期盤存 Periodic inventory永續(xù)盤存 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

10、 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 market 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五、長(zhǎng)期投資長(zhǎng)期投資 Long-term

11、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(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Mar

12、ket 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 dividends到期日Maturity date到期值Maturity value直線攤銷法Straight-Line method of amortization實(shí)際利息攤銷法Effective-interest method of amortization六、固定資產(chǎn)固定資產(chǎn)Plant assets or Fixed assets原值Original

13、value預(yù)計(jì)使用年限Expected useful life預(yù)計(jì)殘值Estimated residual value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 過時(shí)Obsolescence直線法Straight-line method (SL工作量法Units-of-production method (UOP加速折舊法Accelerated d

14、epreciation 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(yíng)租賃Operating lease融資租賃Capital lease廉價(jià)購(gòu)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 payments七、無形資產(chǎn)無形資產(chǎn)Intangible assets專利權(quán)Patents商標(biāo)權(quán)Trademarks, T

15、rade names著作權(quán)Copyrights特許權(quán)或?qū)I(yíng)權(quán)Franchises商譽(yù)Goodwill開辦費(fèi)Organization cost租賃權(quán)Leasehold攤銷Amortization八、流動(dòng)負(fù)債負(fù)債Liability流動(dòng)負(fù)債Current liability應(yīng)付帳款A(yù)ccount 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Ref

16、undable deposits應(yīng)付費(fèi)用Accrual 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B(yǎng)onuses 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 diffe

17、rence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Ac

18、crual 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B(yǎng)onuses 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 difference時(shí)間性差異Timing diffe

19、rence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 九、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 Bonds分期還本公司債券Serial Bonds可轉(zhuǎn)換公司債券Convertibl

20、e 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(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 method實(shí)際利率法 Effective interest method 到期直接償付 Repayment at maturity

21、 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十、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 surplus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

22、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Partially participating preferred stock非部分參加優(yōu)先股Nonpartially participating preferred stock 現(xiàn)金發(fā)行Issuance for ca

23、sh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Dividend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

24、Stock dividend撥款 appropriation十一、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Worksheet多步式Multi-step單步式Single-step十二、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 (資金來源與運(yùn)用表營(yíng)運(yùn)資金Working Capital全部資源概念A(yù)

25、ll-resources concept直接交換業(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十三、財(cái)務(wù)報(bào)表分析財(cái)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 Capital周轉(zhuǎn) Turnover存貨周轉(zhuǎn)率 Inventory turn