會(huì)計(jì)實(shí)用英語(yǔ)術(shù)語(yǔ)

1、Accouuntinng(會(huì)計(jì)計(jì))Thee proocesss of indeentiffyingg,reccordiing,ssummaariziing,aand rreporrtingg ecoonomiic innformmatioon too diccisioon maakerss.2.FFinannciall acccountting(財(cái)務(wù)會(huì)計(jì)計(jì))Thee fieeld oof acccounntingg thaat seervess extternaal deecisiion mmakerrs,suuch aas sttockhholdeers,ssuppllierss,bannk

2、s,aand ggoverrnmennt aggenciies.33.Mannagemment accoountiing(管管理會(huì)計(jì))The fielld off acccountting thatt serrves inteernall deccisioon maakerss,succh ass topp exeecutiives,depaartmeent hheadss,hossptill admminisstrattors,and peopple aat otther manaagemeent llevells wiithinn an or oorgannizattion.4.Annnu

3、all repport(年報(bào))AA commbinaationn of finaanciaal sttatemmentss,mannagemment disccussiion aand aanalyysis,and grapphs aand cchartts thhat iis prrovidded aannuaally to iinvesstorss.5.BBalannce ssheett (sttatemment of ffinannciall possitioon,sttatemment of ffinannciall connditiion)(資產(chǎn)負(fù)債債表)A finaanciaal

4、sttatemment thatt shoows tthe ffinannciall staatus of aa bussinesss enntityy at a paarticcularr insstantt in timee.6.BBalannce ssheett equuatioon(資產(chǎn)產(chǎn)負(fù)債方程程式)Asssetss = LLiabiilitiies + Ownners equuity.7.Asssetss(資產(chǎn))Econnomicc ressourcces tthat are expeectedd to helpp genneratte fuuturee cassh innflow

5、ws orr hellp reeducee futture cashh outtflowws.8.Liabbilitties (負(fù)債)Econnomicc oblligattionss of the argaanizaationn to outssiderrs ,oor cllaimss agaainstt itss asssets by ooutsiiderss.9.OOwnerrs eequitty （所所有者權(quán)益益）Thee ressiduaal inntereest iin thhe orrganiizatiionss asssets afteer deeductting liabbi

6、litties.10.NNotess payyablee （應(yīng)付付票據(jù)）PPromiissorry nootes thatt aree eviidencce off a ddebt and statte thhe teerms of ppaymeent. 11.EEntitty （實(shí)實(shí)體）Ann orgganizzatioon orr a ssectiion oof ann orgganizzatioon thhat sstandds appart fromm othher oorgannizattion and indiividuuals as aa sepparatte ecconommi

7、s uunit.12.TTranssactiion （交交易）Anny evvent thatt botth afffectts thhe fiinanccial posiitionn of an eentitty annd bee relliablly reecordded iin mooney termms.133.Invventoory （存存貨）Gooods heldd by a coompanny foor thhe puurposse off salle too cusstomeers.114.Acccounnt （帳帳戶）A summmary recoord oof thhe c

8、hhangees inn a ppartiiculaar asssetss,liaabiliity,oor owwenerrs eequitty. 115.Oppen aaccouunt （貿(mào)貿(mào)易賬戶，來(lái)來(lái)往帳目）Buying or selling on credit, usually by just an “authorized signature” of the buyer.16.Account payable （應(yīng)付帳款）A liability that results from a purchase of goods or services on open account.17.Cre

9、ditor (債權(quán)人)A person or antity to whom money is owed.18.Debtor (債務(wù)人)A person or entity that owes money to another.19.Sole proprietorship (個(gè)體經(jīng)營(yíng)、獨(dú)資經(jīng)營(yíng))A separate organization with a single owner.20.Partnership (合伙)A form of organization that joins two or more individuals together as co-owners21.Coorporr

10、atioon (公公司)A busiinesss orgganizzatioon thhat iis crreateed byy inddividdual statte laaws.222.Liimiteed liiabillity (有限責(zé)責(zé)任)A featture of tthe ccorpooratee forrm off orgganizzatioon whherebby coorporrate credditorrs orrdinaarilyy havve cllaimss agaainstt thee corrporaate aassetts onnly.TThe oownerrs

11、 aassetts arre noot suubjecct too thee creeditoors grassp.233.Pubbliclly owwned (公有)A coorporratioon inn whiich ssharees inn thee ownnershhip aare ssold to tthe ppubliic.244.Priivateely oownedd (私有有)A ccorpooratiion oownedd by a faamilyy,a ssmalll grooup oof shharehholdeers,oor a singgle iindivvidua

12、al,inn whiich ssharees off ownnershhip aare nnot ppubliicly soldd.25.Stocckhollderss eqquityy (shharehholdeers equiity) （股東權(quán)權(quán)益）Owwnerss eqquityy of a coorporratioon.Thhe exxcesss of asseets oover liabbilitties of aa corrporaationn.26.Paidd-in capiital（實(shí)實(shí)際投入資資本）Thhe tootal capiital inveestmeent iin a

13、 corpporattion by iits oownerrs booth aat annd suubseqquentt to the inceeptioon off bussinesss.277.Parr vallue（票票面值）TThe nnominnal ddollaar ammountt priintedd on stocck ceertifficattes.228.Coommonn stoock (capiital stocck) （普普通股）SStockk reppreseentinng thhe cllass of oownerrs haavingg a “resiiduall”

14、 owwnersship of aa corrporaationn.29.Audiitor （審計(jì)師師）A ppersoon whho exxaminnes tthe iinforrmatiion uused by mmanaggers to pprepaare tthe ffinannciall staatemeents and atteests to tthe ccrediibiliity oof thhose stattemennts.330.Ceertiffied publlic aaccouuntannt (CCPA) （注冊(cè)會(huì)會(huì)計(jì)師）IIn thhe Unnitedd Staate

15、s, a ppersoon eaarns thiss dessignaationn of educcatioon,quualiffyingg expperieence,and the passsing of aa 2-dday wwrittten nnatioonal examminattion.31.AAuditt （審計(jì)計(jì)）An examminattion of ttranssactiions and finaanciaal sttatemment madee in accoordannce wwith geneerallly accceptted aauditting stanndard

16、ds.322.Audditorrs oopiniion(iindeppendeent oopiniion) （審計(jì)師師意見(jiàn)）AA repport desccribiing tthe aaudittorss exaaminaationn of trannsacttion and finaanciaal sttatemmentss. Itt is inclludedd witth thhe fiinanccial stattemennts iin ann annnual repoort iissueed byy thee corrporaationn.33. Fisscal yearr (會(huì)計(jì)計(jì)、

17、財(cái)政年年度)Thhe yeear eestabblishhed ffor aaccouuntinng puurposses.334.Innteriim peeriodds (中中期)Thhe tiime sspanss esttabliishedd forr acccountting purpposess thaat arre leess tthan a yeear.335.Reevenuues(ssaless) (收收入OR商商品銷(xiāo)售收收入)Inncreaases in oownerrs eequitty arrisinng frrom iincreeasess in asseets rre

18、ceiived in eexchaange for the deliiveryy of goodds orr serrvicees too cusstomeers.336.Exxpensses （費(fèi)費(fèi)用）Deecreaases in oownerrs eequitty thhat aarisee beccausee gooods oor seervicces aare ddelivveredd to custtomerrs.377.Inccome (proofit ,earrninggs) （收收益、利潤(rùn)潤(rùn)）Thee exccess of rrevennues overr exppensees

19、.388.Rettaineed inncomee(rettaineed eaarninngs,rreinvvesteed eaarninngs) (未分配配利潤(rùn))AAddittionaal owwnerss eqquityy genneratted bby inncomee or proffits.39.AAccruual bbasiss （應(yīng)計(jì)計(jì)制、權(quán)責(zé)責(zé)發(fā)生制）Accounting method that recognizes the impact of transactions on the financial statements in the time periods when re

20、venues and expenses occur.40.Cash basis （收付實(shí)現(xiàn)制）Accounting method that recognizes the impact of transactions on the financial statements only when cash is received or disbursed.42.Prroducct coosts （產(chǎn)品成成本）Coosts thatt aree linnked withh revvenuees annd arre chhargeed ass exppensees whhen tthe rrelatte

21、d rrevennues is rrecoggnizeed.433.Cosst off gooods ssold (cosst off salles) （銷(xiāo)售成成本）Thhe orriginnal aacquiisitiion ccost of tthe iinvenntoryy thaat waas soold tto cuustommers duriing tthe rreporrtingg perriod.44.MMatchhing （配比）The recording of expenses in the same time period as the related revenues

22、are recognized.45.Period costs （期間成本）Items identified directly as expenses of the time period in which they are incurred.46.Cost recovery The concept by which some purchases of goods or services are recorded as assets because their costs are expected to be recovered in the form of cash inflows(or re

23、duced cash outflows) in future period.47.Depreciation （折舊）The systematic allocation of the acquisition cost of long-lived of fixed assets to the expenses accounts of particular periods that benefit from the use of the assets.48.Net income （凈利潤(rùn)）The remainder after all expenses has been deducted from

24、revenues.49.Income statement (statement of earnings, operating statement) (收益表)A report of all revenues and expenses pertaining to a specific time period.50.Statement of cash flows (cash flow statement) （現(xiàn)金流量表）A required statement that reports the cash receipts and cash payments of an entity during

25、a particular period.51.Net loss （凈損失）The difference between revenues and expenses when expenses exceed revenues.52.Cash dividends （現(xiàn)金股利）Distribution of cash to stockholders that reduce retained income.53.Statement of retained income （利潤(rùn)分配表）A statement that lists the beginning balance in retained inc

26、ome, followed by a description of any changes that occurred during the period, and the ending balance.54.Statement of income and retained income （收入及利潤(rùn)分配表）A statement that included a statement of retained income at the bottom of an income statement.55.Earnings per share (EPS) （每股收益）Net income divide

27、d by average number of common shares outstanding.56.Price-earnings ratio (P-E) （市盈率）Market price per share of common stock divided by earnings per share of common stock.57.Dividend-yield ratio (股息率)Common dividends per share dividend by market price per share.58.Dividend-payout ratio （派息率）Common div

28、idends per share dividend by earnings per share.59.Double-entry system （復(fù)試記賬法）The method usually followed for recording transactions, whereby at least two accounts are always affected by each transaction.60.Ledger (分類(lèi)賬)The records for a group of related accounts kept current in a systematic manner.6

29、1.Geeneraal leedgerr （總分分類(lèi)賬）TThe ccolleectioon off acccountts thhat aaccummulattes tthe aamounnts rreporrted in tthe mmajorr finnanciial sstateementts.622.T-aaccouunt （TT形賬戶）Simplified version of ledger accounts that takes the form of the capital letter T.63.Balance （余額）The difference between the to

30、tal left-side and right-side amounts in an account at any particular time.64.Debit （借方）An entry or balance on the left side of an account.65.Credit （貸方）An entry or balance on the right side of an account.66.Charge (Debit)A word often used instead of debit.67.Source documents (原始憑證)The supporting ori

31、ginal records of any transactions.68.Book of original entry （原始分錄帳本）A formal chronological record of how the entitys transactions affect the balances in pertinent accounts.69.General journal (普通日記賬)The most common example of a book of original entry; a complete chronological record of transactions.7

32、0.Trial balance (試算表)A list of all accounts in the general ledger with their balance.71.Journalizing （記入分類(lèi)帳）The process of entering transactions into the journal.72.Journal entry （日記帳分錄）An analysis of the affects of a transaction on the accounts, usually accompanied by an explanation.81.Acccumuulate

33、ed deeprecciatiion (alloowancce foor deeprecciatiion) （累計(jì)折折舊）Thhe cuumulaativee summ of all deprreciaationn reccogniized sincce thhe daate oof accquissitioon off thee parrticuular asseets ddescrribedd.82.Dataa proocesssing 數(shù)據(jù)處理理The totaalityy to the proccedurres uused to rrecorrd, aanalyyze sstoree,

34、 annd reeportt on chossen aactivvitiees.833.Exppliciit trransaactioons (顯性交易易)Eveents suchh as cashh recceiptts annd diisburrsemeents, creedit purcchasees, aand ccrediit saales thatt triiggerr neaarly all day-to-dday rroutiine eentriies.884.Immpliccit ttranssactiions （非顯性性交易）EEventts (ssuch as tthe

35、ppassaage oof tiime) thatt do not geneeratee souurce docuumentts orr vissiblee eviidencce off thee eveent aand aare nnot rrecoggnizeed inn thee acccountting recoords untiil thhe ennd off an accoountiing pperiood.855.Adjjustmmentss (addjustting entrries) （調(diào)帳帳）Endd-of-periiod eentriies tthat assiign t

36、the ffinannciall efffectss of impllicitt traansacctionns too thee appproprriatee timme peeriodds.866.Acccrue (應(yīng)計(jì))To aaccummulatte a receeivabble oor paayablle duuringg a ggivenn perriod evenn thoough no eexpliicit trannsacttionss occcurs. 87.Uneaarnedd revvenuee (reevenuue reeceivved iin addvancce,

37、ddeferrred reveenue, defferreed crreditt) （未未實(shí)現(xiàn)收入入）Revvenuee recceiveed annd reecordded bbeforre itt is earnned.888.Prretaxx inccome （稅前利利潤(rùn)）Inncomee beffore incoome ttaxess.89.Classsifiied bbalannce ssheett (分類(lèi)類(lèi)資產(chǎn)負(fù)債債表)A balaance sheeet thhat ggroupps thhe acccounnts iinto subccateggoriees too hellp

38、reeaderrs quuicklly gaain aa perrspecctivee on the comppanys fiinanccial posiitionn.90.Currrent asseets （流流動(dòng)資產(chǎn)）Cash plus assets that are expected to be converted to cash or sold or consumed during the next 12 months or within the normal operating cycle if longer that a year.91.Current liabilities （流

39、動(dòng)負(fù)債）Liabilities that fall due within the coming year or within the normal operating cycle if longer than a year.92.Working capital （營(yíng)運(yùn)資金、資本）The excess of current assets over current liabilities.93.Solvency （償付能力）An entitys ability to meet its immediate financial obligations as they become due.94.Cur

40、rent ratio (working capital ratio) （流動(dòng)比率）Current assets divided by current liabilities.Current ratio = Current assets / Current liabilities.95.Reeportt forrmat （報(bào)表格格式之一）A classified balance sheet with the assets at the top.Example:Balance Sheet, January 31,20X2Assets 1999 1998Current assets Cash Acc

41、ounts receivable Total current assets Long-term assets Store equipment Accumulated depreciation Total assets Liabilities and Owners Equity 1999 1998Current liabilities Note payable Accounts payable Total current liabilities Stockholders equity Paid-in capital Retained income Total liabilities and ow

42、ners equity 96.Account format （報(bào)表格式之二）A classified balance sheet with the assets at the left.Example:Balance Sheet, January 31,20X2Assets Liabilities and Owners EquityCurrent assets Current liabilities Cash Note payable Accounts receivable Accounts payable Total current assets Total current liabilit

43、ies Long-term assets Stockholders equity Store equipment Paid-in capital Accumulated depreciation Retained income Total Total97.Single-step income statement (單一步驟收入表)An income statement that groups all revenues together and then lists and deducts all expenses together without drawing any intermediat

44、e subtotals.98.Multiple-step income statement (復(fù)合步驟收入表)An income statement that contains one or more subtotals that highlight significant relationships.99.Gross profit (gross margin) （毛利）The excess of sales revenue over the cost of the inventory that was sold.100.Operating income (operating profit)

45、（營(yíng)業(yè)收入）Gross profit less all operating expenses.101.PProfiitabiilityy （收益益能力）TThe aabiliity oof a comppany to pproviide iinvesstorss witth a partticullar rrate of rreturrn onn theeir iinvesstmennt.1002.Grross proffit pperceentagge (ggrosss marrgin perccentaage) （毛利率率）Grooss pprofiit diivideed byy sal

46、les.GGrosss proofit perccentaage=GGrosss proofit / Saales 103.Retuurn oon saales ratiio （銷(xiāo)銷(xiāo)售收益率率）Nett inccome diviided by ssaless,1044.Retturn on sstockkholdders equuity ratiio （股股東權(quán)益收收益率）NNet iincomme diivideed byy invvesteed caapitaal (mmeasuured by aaveraage sstockkholdderss equuity新會(huì)計(jì)準(zhǔn)則則英漢對(duì)照照目錄E

47、fffecttive 20077 forr Lissted Comppaniees 1. 企業(yè)會(huì)會(huì)計(jì)準(zhǔn)則-基本準(zhǔn)則則（Accoountiing SStanddard for Busiinesss Entterprrisess - BBasicc Staandarrd） 22. 企業(yè)業(yè)會(huì)計(jì)準(zhǔn)則則第1 號(hào)號(hào)-存貨 （Acccountting Stanndardd forr Bussinesss Ennterpprisees Noo. 1 - Innventtoriees）3. 企業(yè)會(huì)會(huì)計(jì)準(zhǔn)則第第2 號(hào)-長(zhǎng)期股權(quán)權(quán)投資 （Acccountting Stanndardd forr Bussinesss

48、 Ennterpprisees Noo. 2 - Loong-tterm equiity iinvesstmennts） 4. 企企業(yè)會(huì)計(jì)準(zhǔn)準(zhǔn)則第3 號(hào)-投資資性房地產(chǎn)產(chǎn) （Acccounntingg Staandarrd foor Buusineess EEnterrprisses NNo. 33 - IInvesstmennt prroperrtiess） 5. 企業(yè)會(huì)會(huì)計(jì)準(zhǔn)則第第4 號(hào)-固定資產(chǎn)產(chǎn) （Accoountiing SStanddard for Busiinesss Entterprrisess No. 4 - Fixxed aassetts） 6. 企企業(yè)會(huì)計(jì)準(zhǔn)準(zhǔn)則第5 號(hào)-

49、生物物資產(chǎn) （Accoountiing SStanddard for Busiinesss Entterprrisess No. 5 - Bioologiical asseets） 7. 企業(yè)會(huì)計(jì)計(jì)準(zhǔn)則第66 號(hào)-無(wú)無(wú)形資產(chǎn) （Accoountiing SStanddard for Busiinesss Entterprrisess No. 6 - Inttangiible asseets） 8. 企業(yè)會(huì)計(jì)計(jì)準(zhǔn)則第77 號(hào)-非非貨幣性資資產(chǎn):) （Acccounntingg Staandarrd foor Buusineess EEnterrprisses NNo. 77 - EExchaan

50、ge of nnon-mmonettary asseets） 9. 企業(yè)會(huì)計(jì)計(jì)準(zhǔn)則第88 號(hào)-資資產(chǎn)減值 （Accoountiing SStanddard for Busiinesss Entterprrisess No. 8 - Imppairmment of aassetts） 10. 企業(yè)會(huì)計(jì)計(jì)準(zhǔn)則第99 號(hào)-職職工薪酬 （Acccounntingg Staandarrd foor Buusineess EEnterrprisses NNo. 99 EEmplooyee comppensaationn ） 11. 企業(yè)會(huì)計(jì)計(jì)準(zhǔn)則第110 號(hào)企企業(yè)年金基基金 （AAccouuntinng

51、Sttandaard ffor BBusinness Enteerpriises No. 10 - Entterprrise annuuity fundd） 112. 企企業(yè)會(huì)計(jì)準(zhǔn)準(zhǔn)則第111 號(hào)股份份支付 （Acccountting Stanndardd forr Bussinesss Ennterpprisees Noo. 111 - SSharee-bassed ppaymeent） 13. 企業(yè)會(huì)會(huì)計(jì)準(zhǔn)則第第12 號(hào)號(hào)債務(wù)重組組 （AAccouuntinng Sttandaard ffor BBusinness Enteerpriises No. 12 - Debbt reestruu

52、cturringss） 114. 企企業(yè)會(huì)計(jì)準(zhǔn)準(zhǔn)則第133 號(hào)或有有事項(xiàng) （Acccountting Stanndardd forr Bussinesss Ennterpprisees Noo. 133 - CContiingennciess） 115. 企企業(yè)會(huì)計(jì)準(zhǔn)準(zhǔn)則第144 號(hào)收入入 （AAccouuntinng Sttandaard ffor BBusinness Enteerpriises No. 14 - Revvenuee） 116. 企企業(yè)會(huì)計(jì)準(zhǔn)準(zhǔn)則第155 號(hào)建造造合同 （Acccountting Stanndardd forr Bussinesss Ennterpprise

53、es Noo. 155 - CConsttructtion conttractts） 17. 企業(yè)會(huì)計(jì)計(jì)準(zhǔn)則第116 號(hào)政政府補(bǔ)助 （Acccounntingg Staandarrd foor Buusineess EEnterrprisses NNo. 116 - Goveernmeent ggrantts） 18. 企業(yè)會(huì)計(jì)計(jì)準(zhǔn)則第117 號(hào)借借款費(fèi)用 （Acccounntingg Staandarrd foor Buusineess EEnterrprisses NNo. 117 - Borrrowinng coosts） 19. 企業(yè)會(huì)會(huì)計(jì)準(zhǔn)則第第18 號(hào)號(hào)所得稅 （Acccounnt

54、ingg Staandarrd foor Buusineess EEnterrprisses NNo. 118 - Incoome ttaxess） 220. 企企業(yè)會(huì)計(jì)準(zhǔn)準(zhǔn)則第199 號(hào)外幣幣折算 （Acccountting Stanndardd forr Bussinesss Ennterpprisees Noo. 199 - FForeiign ccurreency trannslattion） 21. 企業(yè)會(huì)會(huì)計(jì)準(zhǔn)則第第20 號(hào)號(hào)企業(yè)合并并 （AAccouuntinng Sttandaard ffor BBusinness Enteerpriises No. 20 - Bussines

55、ss Coombinnatioons） 22. 企業(yè)會(huì)會(huì)計(jì)準(zhǔn)則第第21 號(hào)號(hào)租賃 （Acccountting Stanndardd forr Bussinesss Ennterpprisees Noo. 211 - LLeasees） 23. 企業(yè)會(huì)計(jì)計(jì)準(zhǔn)則第222 號(hào)金金融工具確確認(rèn)和計(jì)量量 （AAccouuntinng Sttandaard ffor BBusinness Enteerpriises No. 22 - Reccogniitionn andd meaasureementt of finnanciial iinstrrumennts） 24. 企業(yè)會(huì)會(huì)計(jì)準(zhǔn)則第第23 號(hào)號(hào)金融資產(chǎn)產(chǎn)轉(zhuǎn)移 （Acccountting Stanndardd forr Bussinesss Ennterpprisees Noo. 233 - TTranssfer of ffinannciall asssets） 25. 企業(yè)會(huì)會(huì)計(jì)準(zhǔn)則第第24 號(hào)號(hào)套期保值值 （AAccouuntinng Sttandaard ffor BBusinness Enteerpriises No. 24 - Heddgingg） 226. 企企業(yè)會(huì)計(jì)準(zhǔn)準(zhǔn)則第255 號(hào)原保保險(xiǎn)合同 （Acccounntingg Staandarrd foor Buusin