會計中英文賬戶與術(shù)語表

1、會計中英文賬戶與術(shù)語表Accountingsystem會計系統(tǒng)AmericanAccountingAssociation美國會計協(xié)會AmericanInstituteofCPAs美國注冊會計師協(xié)會Audit審計Balancesheet資產(chǎn)負債表Bookkeepking簿記Cashflowprospects現(xiàn)金流量推測CertificateinInternalAuditing內(nèi)部審計證書CertificateinManagementAccounting治理會計證書CertificatePublicAccountant注冊會計師Costaccounting成本會計Externalusers夕卜部使

2、用者Financialaccounting財務(wù)會計FinancialAccountingStandardsBoard財務(wù)會計準則委員會Financialforecast財務(wù)推測Generallyacceptedaccountingprinciples公認會計原貝UGeneral-purposeinformation通用目的信息GovernmentAccountingOffice政府會計辦公室Incomestatement損益表InstituteofInternalAuditors內(nèi)部審計師協(xié)會InstituteofManagementAccountants治理會計師協(xié)會Integrity整合性

3、Internalauditing內(nèi)部審計Internalcontrolstructure內(nèi)部操縱結(jié)構(gòu)InternalRevenueService國內(nèi)收入署Internalusers內(nèi)部使用者Managementaccounting治理會計Returnofinvestment投資回報Returnoninvestment投資酬I勞SecuritiesandExchangeCommission證券交易委員會Statementofcashflow現(xiàn)金流量表Statementoffinancialposition財務(wù)狀況表Taxaccounting稅務(wù)會計Accountingequation會計等式Ar

4、ticulation勾稽關(guān)系A(chǔ)ssets資產(chǎn)Businessentity企業(yè)個體Capitalstock股本Corporation公司Costprinciple成本原則Creditor債權(quán)人Deflation通貨緊縮Disclosure批露Expenses費用Financialstatement財務(wù)才艮表Financialactivities籌資活動Going-concernassumption連續(xù)經(jīng)營假設(shè)Inflation通貨膨漲Investingactivities投資活動Liabilities負債Negativecashflow負現(xiàn)金流耳Operatingactivities經(jīng)營活動Ow

5、nersequity所有者權(quán)益Partnership合伙企業(yè)Positivecashflow正現(xiàn)金流量Retainedearning留存利潤Revenue收入Soleproprietorship獨資企業(yè)Solvency清償能力Stable-dollarassumption穩(wěn)固貨幣假設(shè)Stockholders股東Stockholdersequity股東權(quán)益Windowdressing門面裝飾(1) 財會名詞漢英對比表會計與會計理論會計accounting決策人DecisionMaker投資人Investor股東Shareholder債權(quán)人Creditor財務(wù)會計FinancialAccounti

6、ng治理會計ManagementAccounting成本會計CostAccounting私業(yè)會計PrivateAccounting公眾會計PublicAccounting注冊會計師CPACertifiedPublicAccountant國際會計準則委員會IASC美國注冊會計師協(xié)會AICPA財務(wù)會計準則委員會FASB治理會計協(xié)會IMA美國會計學(xué)會AAA稅務(wù)稽核署IRS獨資企業(yè)Proprietorship合伙人企業(yè)Partnership公司Corporation會計目標AccountingObjectives會計假設(shè)AccountingAssumptions會計要素AccountingElemen

7、ts會計原貝JAccountingPrinciples會計實務(wù)過程AccountingProcedures財務(wù)報表FinancialStatements財務(wù)分析FinancialAnalysis會計主體假設(shè)Separate-entityAssumption貨幣計量彳段設(shè)Unit-of-measureAssumption連續(xù)經(jīng)營假設(shè)Continuity(Going-concern)Assumption會計分期假設(shè)Time-periodAssumption資產(chǎn)Asset負債Liability業(yè)主權(quán)益OwnersEquity收入Revenue費用Expense收益Income虧損Loss歷史成本原則

8、CostPrinciple收入實現(xiàn)原則RevenuePrinciple配比原則MatchingPrinciple全面披露原則Full-disclosure(Reporting)Principle客觀性原則ObjectivePrinciple一致性原則ConsistentPrinciple可比性原則ComparabilityPrinciple重大性原則MaterialityPrinciple穩(wěn)健性原則ConservatismPrinciple權(quán)責(zé)發(fā)生制AccrualBasis現(xiàn)金收付制CashBasis財務(wù)報告FinancialReport流淌資產(chǎn)Currentassets流淌負債Current

9、Liabilities長期負債Long-termLiabilities投入資本ContributedCapital(2) 留存收益RetainedEarning會計循環(huán)會計循環(huán)AccountingProcedure/Cycle會計信息系統(tǒng)AccountinginformationSystem帳戶Ledger會計科目Account會計分錄Journalentry原始憑證SourceDocument日記帳Journal總分類帳GeneralLedger明細分類帳SubsidiaryLedger試算平穩(wěn)TrialBalance現(xiàn)金收款日記帳Cashreceiptjournal現(xiàn)金付款日記帳Cashd

10、isbursementsjournal銷售日記帳SalesJournal購貨日記帳PurchaseJournal一般日記帳GeneralJournal工作底稿Worksheet調(diào)整分錄Adjustingentries(3) 結(jié)帳Closingentries現(xiàn)金與應(yīng)收帳款現(xiàn)金Cash銀行存款Cashinbank庫存現(xiàn)金Cashinhand流淌資產(chǎn)Currentassets償債基金Sinkingfund支票Check(cheque銀行對帳單Bankstatement銀行存款調(diào)劑表Bankreconciliationstatement在途存款Outstandingdeposit在途支票O(jiān)utstan

11、dingcheck應(yīng)對憑單Voucherspayable應(yīng)收帳款A(yù)ccountreceivable應(yīng)收票據(jù)Notereceivable起運點交貨價F.O.Bshippingpoint目的地交貨價F.O.Bdestinationpoint商業(yè)折扣Tradediscount現(xiàn)金折扣Cashdiscount銷售退回及折讓Salesreturnandallowance壞帳費用Baddebtexpense備抵法Allowancemethod備抵壞帳Baddebtallowance損益表法Incomestatementapproach資產(chǎn)負債表法Balancesheetapproach帳齡分析法Aging

12、analysismethod直截了當沖銷法Directwrite-o定額備用金Imprestpettycashffmethod帶息票據(jù)Interestbearingnote不帶息票據(jù)Non-interestbearingnote出票人Maker受款人Payee本金Principal利息率Interestrate到期日Maturitydate本票Promissorynote貼現(xiàn)Discount背書Endorse(4) 拒付費Protestfee存貨存貨Inventory商品存貨Merchandiseinventory產(chǎn)成品存貨Finishedgoodsinventory在產(chǎn)品存貨Workinpr

13、ocessinventory原材料存貨Rawmaterialsinventory起運地離岸價格F.O.Bshippingpoint目的地抵岸價格F.O.Bdestination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分批認定法Specificidentification加權(quán)平均法Weightedaverage先進先

14、出法First-in,first-outorFIFO后進先出法Lost-in,first-outorLIFO移動平均法Movingaverage成本或市價孰低法LowerofcostormarketorLCM市價Marketvalue重置成本Replacementcost可變現(xiàn)凈值Netrealizablevalue上限Upperlimit(5) 下限Lowerlimit毛利法Grossmarginmethod零售價格法Retailmethod成本率Costratio長期投資長期投資Long-terminvestment長期股票投資Investmentonstocks長期債券投資Investm

15、entonbonds成本法Costmethod權(quán)益法Equitymethod合并法Consolidationmethod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Discountonbonds債券溢價Premiumonbonds票面利率Contractinterestrate,statedrate市場利率Marketinterestratio,Effectiverate一般股CommonStock優(yōu)先股PreferredStock現(xiàn)金股利Cashd

16、ividends股票股利Stockdividends清算股利Liquidatingdividends到期日Maturitydate到期值Maturityvalue直線攤銷法Straight-Linemethodofamortization(6) 實際利息攤銷法Effective-interestmethodofamortization固定資產(chǎn)固定資產(chǎn)PlantassetsorFixedassets原值Originalvalue估量使用年限Expectedusefullife估量殘值Estimatedresidualvalue折舊費用Depreciationexpense累計折舊Accumula

17、teddepreciation帳面價值Carryingvalue應(yīng)提折舊成本Depreciationcost凈值Netvalue在建工程Construction-in-process磨損Wearandtear過時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Trad

18、ein經(jīng)營租賃Operatinglease融資租賃Capitallease廉價購買權(quán)Bargainpurchaseoption(BPO)資產(chǎn)負債表外籌資Off-balance-sheetfinancing(7) 最低租賃付款額Minimumleasepayments無形資產(chǎn)無形資產(chǎn)Intangibleassets專利權(quán)Patents商標權(quán)Trademarks,Tradenames著作權(quán)Copyrights特許權(quán)或?qū)I權(quán)Franchises商譽Goodwill開辦費Organizationcost租賃權(quán)Leasehold(8) 攤銷Amortization流淌負債負債Liability流淌負債C

19、urrentliability應(yīng)對帳款A(yù)ccountpayable應(yīng)對票據(jù)Notespayable貼現(xiàn)票據(jù)Discountnotes長期負債一年內(nèi)到期部分Currentmaturitiesoflong-termliabilities應(yīng)對股利Dividendspayable預(yù)收收益Prepaymentsbycustomers存入保證金Refundabledeposits應(yīng)對費用Accrualexpense增值稅valueaddedtax營業(yè)稅Businesstax應(yīng)對所得稅Incometaxpayable應(yīng)對獎金B(yǎng)onusespayable產(chǎn)品質(zhì)量擔保負債Estimatedliabilities

20、underproductwarranties贈品和兌換券Premiums,couponsandtradingstamps或有事項Contingency或有負債Contingent或有缺失Losscontingencies或有利得Gaincontingencies永久性差異Permanentdifference時刻性差異Timingdifference應(yīng)對稅款法Taxespayablemethod納稅阻礙會計法Taxeffectaccountingmethod(9) 遞延所得稅負債法Deferredincometaxliabilitymethod長期負債長期負債Long-termLiabilit

21、ies應(yīng)對公司債券Bondspayable有擔保品的公司債券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一般公司債券OrdinaryBonds收益公司債券IncomeBonds名義利率，票面利率Nominalrate實際

22、利率Actualrate有效利率Effectiverate溢價Premium折價Discount面值Parvalue直線法Straight-linemethod實際利率法Effectiveinterestmethod到期直截了當償付Repaymentatmaturity提早償付Repaymentatadvance償債基金Sinkingfund長期應(yīng)對票據(jù)Long-termnotespayable(10) 抵押借款Mortgageloan業(yè)主權(quán)益權(quán)益Equity業(yè)主權(quán)益Ownersequity股東權(quán)益Stockholdersequity投入資本Contributedcapital繳入資本Paid

23、-incapital股本Capitalstock資本公積Capitalsurplus留存收益Retainedearnings核定股本Authorizedcapitalstock實收資本Issuedcapitalstock發(fā)行在外股本Outstandingcapitalstock庫藏股Treasurystock一般股Commonstock優(yōu)先股Preferredstock累積優(yōu)先股Cumulativepreferredstock非累積優(yōu)先股Noncumulativepreferredstock完全參加優(yōu)先股Fullyparticipatingpreferredstock部分參加優(yōu)先股Partia

24、llyparticipatingpreferredstock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捐贈資本Donatedcapital盈余分酉己Distributionofearnings股利Dividend(11) 股利政策Dividendpolicy宣布日Dateofdeclarat

25、ion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財務(wù)報表(12) 財務(wù)報表FinancialStatement資產(chǎn)負債表BalanceSheet收益表IncomeStatement帳戶式AccountForm報告式ReportForm編制(報表)Prepare工作底稿Worksheet多步式Multi-step單步式Single-step財務(wù)狀況變動表財務(wù)狀況變動表中的現(xiàn)金基礎(chǔ)SCFP.CashBasis(現(xiàn)金流量表)財務(wù)狀況變動表中的

26、營運資金基礎(chǔ)SCFP.WorkingCapitalBasis(資金來源與運用表)營運資金WorkingCapital全部資源概念A(yù)ll-resourcesconcept直截了當：)業(yè)務(wù)Directexchanges正常營業(yè)活動Normaloperatingactivities財務(wù)活動Financingactivities(13) 投資活動Investingactivities財務(wù)報表分析財務(wù)報表分析Analysisoffinancialstatements比較財務(wù)報表Comparativefinancialstatements趨勢百分比Trendpercentage比率Ratios一般股每股收益Earningspershareofcommonstock股利收益率Dividendyieldratio價益上匕Price-earningsratio一般股每股帳面價值Bookvaluepershareofcommonstock資本酬勞率Returnoninvestment總資產(chǎn)酬勞率Returnontotalasset債券收益率Yieldrateonbonds已獲利息倍數(shù)Numberoftimesinterestearned債券比率Debtratio優(yōu)先股收益率Yieldrateonpreferredstock營運資本W(wǎng)orkin