財(cái)務(wù)專(zhuān)業(yè)術(shù)語(yǔ)中英對(duì)照

1、百度文庫(kù)目錄一、會(huì)計(jì)與會(huì)計(jì)理論二、會(huì)計(jì)循環(huán)三、現(xiàn)金與應(yīng)收賬款四、存貨五、長(zhǎng)期投資六、固定資產(chǎn)七、無(wú)形資產(chǎn)八、流動(dòng)負(fù)債九、長(zhǎng)期負(fù)債十、業(yè)主權(quán)益十一、財(cái)務(wù)報(bào)表十二、財(cái)務(wù)狀況變動(dòng)表十三、財(cái)務(wù)報(bào)表分析十四、合并財(cái)務(wù)報(bào)表十五、物價(jià)變動(dòng)中的會(huì)計(jì)計(jì)量一、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貝才務(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

2、 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) Proprietorship合伙人企業(yè)Partnership百度文庫(kù)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Accounting Principles會(huì)計(jì)實(shí)務(wù)過(guò)程 Accounting Procedures財(cái)

3、務(wù)報(bào)表 Financial Statements貝才務(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-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 Princi

4、ple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 Principle重大性原則 Materiality Principle穩(wěn)健性原貝 U 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 Liabili

5、ties長(zhǎng)期負(fù)債 Long-term Liabilities投入資本 Contributed Capital留存收益 Retained Earning百度文庫(kù)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 System賬戶(hù) Ledger會(huì)計(jì)科目 Account會(huì)計(jì)分錄 Journal entry原始憑證 Source Document日記賬 Journal總分類(lèi)賬 General Ledger明細(xì)分類(lèi)賬 Subsidiary Ledger試算平衡Trial Balance現(xiàn)金收款日記賬 Cash receip

6、t journal現(xiàn)金付款 日 t 己賬 Cash disbursements journal銷(xiāo)售日t己賬 Sales Journal購(gòu)貨日記賬 Purchase Journal普通日記賬 General Journal工作底稿Worksheet調(diào)整分錄 Adjusting entries結(jié)賬 Closing entries三、現(xiàn)金與應(yīng)收賬款現(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)賬單Bank sta

7、tement專(zhuān)艮行存款調(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)收賬款 Account receivable應(yīng)收票據(jù) Note receivable起運(yùn)點(diǎn)交貨價(jià) shipping point目的地交貨價(jià)destination point百度文庫(kù)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壞賬費(fèi)用 Bad debt expense備抵法 All

8、owance method備抵壞賬 Bad debt allowance損益表法 Income statement approach資產(chǎn)負(fù)債表法 Balance sheet approach賬齡分析法 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禾1J息率 Interest rate到期日 Maturity date本票 Promissory note貼現(xiàn) Discou

9、nt背書(shū) 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 Raw materials inventory起運(yùn)地離岸價(jià)格shipping point目的地抵岸價(jià)格destination寄銷(xiāo) Consignment寄銷(xiāo)人Consignor承銷(xiāo)人Consignee定期盤(pán)存 Periodic inventory永續(xù)盤(pán)存 Perpetual inventory購(gòu)貨 Purchase購(gòu)貨

10、折讓和折扣 Purchase allowance and discounts4百度文庫(kù)存貨盈余或短缺 Inventory overages and shortages 分批認(rèn)定法 Specific identification力口權(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 market or LCM市價(jià) Market value重置成本 Replacement cost可變現(xiàn)凈值

11、 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 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

12、 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 dividends股票月禾1J Stock dividends清算股禾ILiquidating dividends百度文庫(kù)到期日 Maturity date到期值 M

13、aturity value直線攤銷(xiāo)法 Straight-Line method of amortization實(shí)際禾1J 息攤銷(xiāo)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 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賬面價(jià)值 Carrying value應(yīng)提折舊成本 D

14、epreciation 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)工作量法 Units-of-production method (UOP)力口速折舊法 Accelerated depreciation 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 Ope

15、rating 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七、無(wú)形資產(chǎn)無(wú)形資產(chǎn) Intangible assets專(zhuān)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) Goodwill百度文庫(kù)開(kāi)辦費(fèi) Organization cost租賃權(quán)Leasehold攤銷(xiāo) Amortization八、流動(dòng)負(fù)債負(fù)債 L

16、iability流動(dòng)負(fù)債 Current liability應(yīng)付賬款 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)付股禾J Dividends payable預(yù)收收益 Prepayments by customers存入保證金 Refundable 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

17、 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J得 Gain contingencies永久性差異 Permanent difference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 met

18、hod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百度文庫(kù)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 Convertible Bonds 可贖回公司債券 Callable Bonds 可要求公司債券 Redeemable

19、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 method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

20、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)行在夕卜股本 Outstanding

21、capital stock 庫(kù)藏股 Treasury stock百度文庫(kù)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部分參力口優(yōu)先股 Partially participating preferred stock非部分參力口優(yōu)先股 Nonpartially participating preferred stock現(xiàn)金發(fā)行 Issuance for

22、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盈余分酉己 Distribution of earnings股利 Dividend股禾政策 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Cas

23、h dividend股票月利 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賬戶(hù)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)表百度文庫(kù)財(cái)務(wù)狀況變動(dòng)表中的現(xiàn)金基礎(chǔ)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)Capital Basis （資金來(lái)源與運(yùn)用表）營(yíng)運(yùn)資金 Working Capital全

24、部資源概念 All-resources concept直接交換業(yè)務(wù) Direct exchanges正常營(yíng)業(yè)活動(dòng) Normal operating activities貝才務(wù)活動(dòng) Financing activities投資活動(dòng) Investing activities十三、財(cái)務(wù)報(bào)表分析貝才務(wù)報(bào)表分析 Analysis of financial statements比較貝才務(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股禾 收

25、益率 Dividend yield ratio價(jià)益比 Price-earnings ratio普通股每股賬面價(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已獲禾1J 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 turnover應(yīng)收賬款周轉(zhuǎn)率 Accounts receivable turnover流動(dòng)比率Current rat