常用財務術語中英文對照0001

1、百度文庫常用財務術語中英文對照來源：根據(jù)百度文庫提供資料整理15、會計與會計理論中文會計決策人投資人股東債權(quán)人財務會計管理會計成本會計私業(yè)會計公眾會計注冊會計師國際會計準則委員會 國際會計準則理事會 美國注冊會計師協(xié)會 財務會計準則委員會 美國管理會計師協(xié)會 美國會計學會美國國內(nèi)收入署獨資企業(yè)合伙企業(yè)股份有限公司 有限責任公司會計目標會計假設-Mr -A-央又AccountingDecision MakerInvestorShareholderCreditorFinancial AccountingManagement AccountingCost AccountingPrivate Acco

2、untingPublic AccountingCertified Public Accountant ( CPA )International Accounting Standards Committee ( IASC )International Accounting Standards Board ( IASB )American Institute of CPA s (AICPA )Financial Accounting Standards Board ( FASB )Institute of Management Accountants (IMA )American Accounti

3、ng Association ( AAA )Internal Revenue Service (IRS )ProprietorshipPartnershipCorporation ( Corp.)Limited Liability Company ( CO., Ltd )Accounting ObjectivesAccounting Assumptions會計要素 會計原則 會計實務過程 財務報告 財務報表 資產(chǎn)負債表 利潤表現(xiàn)金流量表 財務分析 會計主體假設 貨幣計量假設 持續(xù)經(jīng)營假設 會計分期假設 資產(chǎn)負債 業(yè)主權(quán)益 收入費用 收益虧損歷史成本原則 收入實現(xiàn)原則 配比原則全面披露原則 客觀

4、性原則 一致性原則 可比性原則 重大性原則 穩(wěn)健性原則Accounting ElementsAccounting PrinciplesAccounting ProceduresFinancial ReportsFinancial StatementsBalance SheetIncome StatementCash Flow StatementFinancial AnalysisSeparate-entity AssumptionUnit-of-measure AssumptionContinuity ( Going-concern ) AssumptionTime-period Assump

5、tionAssetLiabilityOwner's EquityRevenueExpenseIncomeLossCost PrincipleRevenue PrincipleMatching PrincipleFull-disclosure PrincipleObjective PrincipleConsistent PrincipleComparability PrincipleMateriality PrincipleConservatism Principle權(quán)責發(fā)生制Accrual Basis現(xiàn)金收付制Cash Basis流動資產(chǎn)Current Assets流動負債Curren

6、t Liabilities長期負債Long-term Liabilities投入資本/ /Contributed Capital留存收益Retained Earnings、會計循環(huán)中文會計循環(huán)會計信息系統(tǒng)賬戶會計科目會計分錄原始憑證日記賬總分類賬明細分類賬試算平衡現(xiàn)金收款日記賬現(xiàn)金付款日記賬銷售日記賬購貨日記賬普通日記賬工作底稿調(diào)整分錄財產(chǎn)清查結(jié)賬-Mr -A-央交Accounting Procedure / CycleAccounting Information SystemLedgerAccountJournal EntrySource DocumentJournalGeneral Led

7、gerSubsidiary LedgerTrial BalanceCash Receipt JournalCash Disbursements JournalSales JournalPurchase JournalGeneral JournalWorksheetAdjusting EntriesProperty VerificationClosing Entries三、現(xiàn)金與應收賬款中文現(xiàn)金庫存現(xiàn)金銀行存款償債基金定額備用金支票銀行對賬單銀行存款余額調(diào)節(jié)表在途存款在途支票應付憑單應收賬款應收票據(jù)商業(yè)折扣現(xiàn)金折扣銷售退回及折讓壞賬費用備抵法備抵壞賬損益表法資產(chǎn)負債表法賬齡分析法直接沖銷法帶息票

8、據(jù)不帶息票據(jù)出票人受款人-Mr -A-央交CashCash in HandCash in BankSinking fundImprest petty cashCheck ( Cheque )Bank statementBank reconciliation statementOutstanding deposit Outstanding check Vouchers payable Account receivableNote receivableTrade discountCash discountSales return and allowanceBad debt expenseAllow

9、ance methodBad debt allowanceIncome statement approachBalance sheet approachAging analysis methodDirect write-off methodInterest bearing noteNon-interest bearing noteMaker /Payee中文 存貨商品存貨產(chǎn)成品存貨 在產(chǎn)品存貨 原材料存貨寄銷寄銷人 承銷人 定期盤存 永續(xù)盤存購貨購貨折讓和折扣 存貨盈余或短缺 分批認定法 加權(quán)平均法 先進先出法后進先出法 移動平均法 市價本金Principal利息率Interest rate到

10、期日Maturity date本票Promissory note貼現(xiàn)JDiscount背書/Endorse拒付W/Protest fee com四、存貨-Mr -A-央交InventoryMerchandise inventoryFinished goods inventoryWork in process inventoryRaw materials inventoryConsignmentConsignorConsigneePeriodic inventoryPerpetual inventoryPurchasePurchase allowance and discountsInvento

11、ry overages and shortagesSpecific identificationWeighted averageFirst-in, first-out ( FIFO )Last-in, first-out ( LIFO )Moving averageMarket value成本或市價孰低法Lower of cost or market value ( LCM )重置成本Replacement cost口義現(xiàn)凈值Net realizable value上限Upper limit下限Lower limit毛利法/Gross margin method零售價格法/Retail met

12、hod成本率Cost ratio五、長期投資中文-Mr-A-央交長期投資Long-term investment長期股票投資Investment on stocks長期債券投資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 vale ( Per value )債券折價Discount on bonds債券溢價Premium on bon

13、ds票向利辛'Contract interest rate ( Stated rate )市場利率Market 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實際利息攤銷法/Effective-interest method of a

14、mortization六、固定資產(chǎn)中文固定資產(chǎn)原值預計使用年限預計殘值折舊費用累計折舊賬面價值應提折舊成本凈值在建工程磨損過時直線法工作量法加速折舊法雙倍余額遞減法年數(shù)總和法以舊換新經(jīng)營租賃融資租賃-Mr -A-央交Plant assets ( Fixed assets )Original valueExpected useful lifeEstimated residual valueDepreciation expenseAccumulated depreciationCarrying valueDepreciation costNet valueConstruction-in-proce

15、ssWear and tearObsolescenceStraight-line method ( SL) Units-of-production method ( UOP ) Accelerated depreciation method Double-declining balance method ( DDB ) Sum-of-the-years-digits method ( SYD ) Trade in Operating lease Capital lease廉價購買權(quán)Bargain purchase option ( BPO )資產(chǎn)負債表外籌資Off-balance-sheet

16、financing最低租賃付款額Minimum lease payments七、無形資產(chǎn)中文-Mr-A-央又視所/Intangible assets專利權(quán)Patents商標權(quán)Trademarks ( Trade names )著作權(quán)Copyrights特許專宮權(quán)Franchises商管Goodwill開辦費Organization cost租賃權(quán)Leasehold攤銷Amortization八、流動負債中文-Mr-A-央交負債Liability流動負債Current liability應付賬款Account payable應付票據(jù)Notes payable貼現(xiàn)票據(jù)Discounts notes

17、長期負債一年內(nèi)到期部分Current maturities of long-term liabilities /應付股利Dividends payable預收收益Prepayments by customers存入保證金Refundable deposits應付費用Accrual expense增值稅Value added tax營業(yè)稅Business tax應付所得稅Income tax payable應付獎金產(chǎn)品質(zhì)量擔保負債 贈品和兌換券 或有事項或有負債或有損失或有利得永久性差異時間性差異應付稅款法 納稅影響會計法遞延所得稅負債法九、長期負債Bonuses payableEstimate

18、d liabilities under product warrantiesPremiums, coupons and trading stampsContingencyContingentLoss contingenciesGain contingenciesPermanent differenceTiming differenceTaxes payable methodTax effect accounting methodDeferred income tax liability method-Mr -A-央交長期負債應付公司債券 有擔保品的公司債券 抵押公司債券 保證公司債券 信用公司

19、債券一次還本公司債券 分期還本公司債券 可轉(zhuǎn)換公司債券 可贖回公司債券 可要求公司債券 記名公司債券 無記名公司債券Long-term liabilitiesBonds payableSecured bondsMortgage bondsGuaranteed bondsDebenture bondsTerm bondsSerial bondsConvertible bondsCallable bondsRedeemable bondsRegistered bondsCoupon bonds普通公司債券Ordinary bonds收益公司債券Income bonds名義利率，票向利率Nomina

20、l rate實際利率Actual rate利率/Effective rate溢價/Premium折價 /Discount面值/Par value直線法Straight-line method實際利率法Effective interest method到期直接支付Repayment at maturity提前償付Repayment at advance償債基金Sinking fund長期應付票據(jù)Long-term notes payable抵押借款Mortgage loan、業(yè)王權(quán)出中文-Mr-A-央交權(quán)益Equity業(yè)主權(quán)益Owner's equity股東權(quán)益Stockholder&#

21、39;s 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實收資本Issued capital stock發(fā)行在外股本Outstanding capital stock庫藏股普通股累積優(yōu)先股非累積優(yōu)先股完全參加優(yōu)先股部分參加優(yōu)先股非部分參加優(yōu)先股現(xiàn)金發(fā)行非現(xiàn)金發(fā)行股票的合并發(fā)行發(fā)行成本成本法面值法捐贈資本盈余分配股禾股利政策宣布日股權(quán)登記日除息日股利支付現(xiàn)金股利股票股利撥款Treas

22、ury stockCommon stockCumulative preferred stockNoncumulative preferred stockFully participating preferred stockPartially participating preferred stockNonpartially participating preferred stockIssuance for cashIssuance for noncashLump-sum sales of stockIssuance costCost methodPar value methodDonated

23、capitalDistribution of earningsDividendDividend policyDate of declarationDate of recordEx-dividend dateDate of paymentCash dividendStock dividendAppropriation一、財務報表中文-Mr -A- 央交財務報表資產(chǎn)負債表Financial StatementBalance Sheet收益表賬戶式報告式編制報表工作底稿多步式單步式財務狀況變動表中的現(xiàn)金基礎（現(xiàn)金流量表）財務狀況變動表中的營運資金基礎（資金來源與運用表）營運資金全部資源概念直接交換業(yè)

24、務正常營業(yè)活動財務活動投資活動Income StatementAccount FormReport FormPrepareWorksheetMulti-stepSingle-stepStatement of changes in financial position on cash basis ( SCFP. Cash Basis )Statement of changes in financial position on working capital basis ( SCFP. Working Capital Basis )Working CapitalAll-resources conc

25、eptDirect exchangesNormal operating activitiesFinancing activities十二、財務報表分析Investing activities 中文財務報表分析比較財務報表趨勢百分比比率普通股每股收益股利收益率價益比普通股每股賬面價值-Mr -A-央交Analysis of financial statementsComparative financial statementsTrend percentageRatioEarnings per share of common stockDividend yield ratioPrice-earnings ratioBook value per share of common stock資本報酬率Return on investment總資產(chǎn)報酬率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營運資本/Working Capital周轉(zhuǎn)/Turnover存貨周轉(zhuǎn)率Inventory turnover應收賬款周轉(zhuǎn)率Accounts receivab