財(cái)務(wù)術(shù)語(yǔ)中英文對(duì)照大全

完美完美DOC格式整理專業(yè)資料分享財(cái)務(wù)術(shù)語(yǔ)中英文對(duì)照大全，財(cái)務(wù)人必備！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)a決策人投資人專業(yè)資料分享專業(yè)資料分享完美完美DOC格式整理股東Shareho債權(quán)人Credit財(cái)務(wù)會(huì)計(jì)Finan管理會(huì)計(jì)Manag成本會(huì)計(jì)Cost私業(yè)會(huì)計(jì)Priva公眾會(huì)計(jì)Publi注冊(cè)會(huì)計(jì)師CPA國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)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)Propr合伙人企業(yè)Part公司Corpora會(huì)計(jì)目標(biāo)Accou會(huì)計(jì)假設(shè)Accou會(huì)計(jì)要素Accou會(huì)計(jì)原則Accou會(huì)計(jì)實(shí)務(wù)過(guò)程Acc財(cái)務(wù)報(bào)表Fi財(cái)務(wù)分析會(huì)計(jì)主體假設(shè)貨幣計(jì)量假設(shè)持續(xù)經(jīng)營(yíng)假設(shè)會(huì)計(jì)分期假設(shè)資產(chǎn)Asse負(fù)債Liab業(yè)主權(quán)益Ow收入Reve費(fèi)用Expe收益Inco虧損Loss歷史成本原則收入實(shí)現(xiàn)原則配比原則Ma全面披露原則客觀性原則O一致性原則C可比性原則C重大性原則M穩(wěn)健性原則C權(quán)責(zé)發(fā)生制Ac現(xiàn)金收付制Ca財(cái)務(wù)報(bào)告Fin流動(dòng)資產(chǎn)Cur流動(dòng)負(fù)債Cur長(zhǎng)期負(fù)債Lon投入資本Con留存收益Ret二、會(huì)計(jì)循環(huán)會(huì)計(jì)循環(huán)Acc會(huì)計(jì)信息系統(tǒng)A賬戶Ledge會(huì)計(jì)科目Acc會(huì)計(jì)分錄Jou原始憑證Sou日記賬Jour總分類賬Gen明細(xì)分類賬Su試算平衡Tri現(xiàn)金收款日記賬現(xiàn)金付款日記賬銷售日記賬Sale購(gòu)貨日記賬Purc普通日記賬Gene工作底稿Works調(diào)整分錄Adjus結(jié)賬Closing三、現(xiàn)金與應(yīng)收賬款現(xiàn)金Cash銀行存款Cash庫(kù)存現(xiàn)金Cash流動(dòng)資產(chǎn)Curre償債基金Sinki定額備用金Impr支票Check(c銀行對(duì)賬單Bank銀行存款調(diào)節(jié)表Ba在途存款Outst在途支票O(jiān)utst應(yīng)付憑單Vouch應(yīng)收賬款A(yù)ccou應(yīng)收票據(jù)Note起運(yùn)點(diǎn)交貨價(jià)F目的地交貨價(jià)F商業(yè)折扣Tra現(xiàn)金折扣Cas銷售退回及折讓壞賬費(fèi)用備抵法A備抵壞賬損益表法In資產(chǎn)負(fù)債表法賬齡分析法A直接沖銷法D帶息票據(jù)In不帶息票據(jù)N出票人受款人本金P利息率到期日本票P貼現(xiàn)D背書E拒付費(fèi)四、存貨存貨Inven商品存貨Mer產(chǎn)成品存貨Fi在產(chǎn)品存貨Wo原材料存貨Ra起運(yùn)地離岸價(jià)格目的地抵岸價(jià)格寄銷Consi寄銷人Cons承銷人Cons定期盤存Per永續(xù)盤存Per購(gòu)貨Purch購(gòu)貨折讓和折扣存貨盈余或短缺分批認(rèn)定法Sp加權(quán)平均法We先進(jìn)先出法Fi后進(jìn)先出法Lo移動(dòng)平均法Mov成本或市價(jià)孰低法市價(jià)Market重置成本Repl可變現(xiàn)凈值Net上限Upper下限Lower毛利法Gross零售價(jià)格法Ret成本率Cost五、長(zhǎng)期投資長(zhǎng)期投資Long長(zhǎng)期股票投資In長(zhǎng)期債券投資In成本法Cost權(quán)益法Equit合并法Conso股利宣布日Dec股權(quán)登記日Dat除息日Ex-di付息日Payme債券面值Fac債券折價(jià)Dis債券溢價(jià)Pre票面利率Con市場(chǎng)利率Mar普通股Comm優(yōu)先股Pref現(xiàn)金股利Cas股票股利Sto清算股利Liq到期日Matu到期值Matu直線攤銷法St實(shí)際利息攤銷法六、固定資產(chǎn)固定資產(chǎn)Pla原值Origi預(yù)計(jì)使用年限E預(yù)計(jì)殘值Est折舊費(fèi)用Dep累計(jì)折舊Acc賬面價(jià)值Carr應(yīng)提折舊成本De凈值Netva在建工程Cons磨損Weara過(guò)時(shí)Obsole直線法Strai工作量法Unit加速折舊法Acc雙倍余額遞減法D年數(shù)總和法Sum以舊換新Trad經(jīng)營(yíng)租賃Oper融資租賃Capi廉價(jià)購(gòu)買權(quán)Bar資產(chǎn)負(fù)債表外籌資最低租賃付款額M七、無(wú)形資產(chǎn)無(wú)形資產(chǎn)Inta專利權(quán)Paten商標(biāo)權(quán)Trade著作權(quán)Copyrigh特許權(quán)或?qū)I(yíng)權(quán)Fran商譽(yù)Goodwill開(kāi)辦費(fèi)Organiza租賃權(quán)Leasehol攤銷Amortizat八、流動(dòng)負(fù)債負(fù)債Liability流動(dòng)負(fù)債Current應(yīng)付賬款A(yù)ccount應(yīng)付票據(jù)Notesp貼現(xiàn)票據(jù)Discoun長(zhǎng)期負(fù)債一年內(nèi)到期部分liabilities應(yīng)付股利Dividen預(yù)收收益Prepaym存入保證金Refund應(yīng)付費(fèi)用Accrual增值稅valuead營(yíng)業(yè)稅Business應(yīng)付所得稅Income應(yīng)付獎(jiǎng)金B(yǎng)onus產(chǎn)品質(zhì)量擔(dān)保負(fù)債Ewarrantie贈(zèng)品和兌換券Pre或有事項(xiàng)Conti或有負(fù)債Conti或有損失Loss或有利得Gain永久性差異Perm時(shí)間性差異Timi應(yīng)付稅款法Taxe納稅影響會(huì)計(jì)法Ta遞延所得稅負(fù)債法D九、長(zhǎng)期負(fù)債長(zhǎng)期負(fù)債Long-應(yīng)付公司債券Bon有擔(dān)保品的公司債券抵押公司債券Mor保證公司債券Gua信用公司債券Deb一次還本公司債券T分期還本公司債券可轉(zhuǎn)換公司債券Co可贖回公司債券Ca可要求公司債券Re記名公司債券Reg無(wú)記名公司債券Co普通公司債券Ord收益公司債券Inc名義利率，票面利率實(shí)際利率Actua有效利率Effec溢價(jià)Premium折價(jià)Discoun面值Parval直線法Straig實(shí)際利率法Effe到期直接償付Rep提前償付Repay償債基金Sinki長(zhǎng)期應(yīng)付票據(jù)Lon抵押借款Mortg十、業(yè)主權(quán)益權(quán)益Equity業(yè)主權(quán)益Owne股東權(quán)益Stoc投入資本Cont繳入資本Paid股本Capita資本公積Capi留存收益Reta核定股本Auth實(shí)收資本Issu發(fā)行在外股本Ou庫(kù)藏股Treas普通股Commo優(yōu)先股Prefe累積優(yōu)先股Cum非累積優(yōu)先股No完全參加優(yōu)先股F部分參加優(yōu)先股P非部分參加優(yōu)先股現(xiàn)金發(fā)行Issu非現(xiàn)金發(fā)行Iss股票的合并發(fā)行發(fā)行成本Iss成本法Cost面值法Par捐贈(zèng)資本Don盈余分配Dis股利Divid股利政策Div宣布日Date股權(quán)登記日Da除息日Ex-d股利支付日Da現(xiàn)金股利Cas股票股利Sto撥款appro十一、財(cái)務(wù)報(bào)表財(cái)務(wù)報(bào)表Fin資產(chǎn)負(fù)債表Ba收益表Inco賬戶式Acco報(bào)告式Repo

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（現(xiàn)金流量表）財(cái)務(wù)狀況變動(dòng)表中的現(xiàn)金基礎(chǔ)SC財(cái)務(wù)狀況變動(dòng)表中的營(yíng)運(yùn)資金基礎(chǔ)（資金來(lái)源與運(yùn)用表）（現(xiàn)金流量表）營(yíng)運(yùn)資金WorkingCap全部資源概念A(yù)ll-resou直接交換業(yè)務(wù)Directex正常營(yíng)業(yè)活動(dòng)Normalop財(cái)務(wù)活動(dòng)Financinga投資活動(dòng)Investinga十三、財(cái)務(wù)報(bào)表分析財(cái)務(wù)報(bào)表分析Analysis比較財(cái)務(wù)報(bào)表Comparati趨勢(shì)百分比Trendperc比率Ratios普通股每股收益Earnings股利收益率Divi價(jià)益比Price-普通股每股賬面價(jià)值資本報(bào)酬率Retu總資產(chǎn)報(bào)酬率Ret債券收益率Yiel已獲利息倍數(shù)Num債券比率Debt優(yōu)先股收益率Yie營(yíng)運(yùn)資本W(wǎng)orki周轉(zhuǎn)Turnove存貨周轉(zhuǎn)率Inve應(yīng)收賬款周轉(zhuǎn)率Ac流動(dòng)比率Curre速動(dòng)比率Quick酸性試驗(yàn)比率Aci十四、合并財(cái)務(wù)報(bào)表合并財(cái)務(wù)報(bào)表Con吸收合并Merge創(chuàng)立合并Conso控股公司Paren附屬公司Subsidiar少數(shù)股權(quán)Minority權(quán)益聯(lián)營(yíng)合并Pooling購(gòu)買合并Combinati權(quán)益法Equitymet成本法Costmetho十五、物價(jià)變動(dòng)中的會(huì)計(jì)計(jì)量物價(jià)變動(dòng)之會(huì)計(jì)Price-一般物價(jià)水平會(huì)計(jì)Gen