財(cái)務(wù)會(huì)計(jì)英漢對(duì)照詞匯表

財(cái)務(wù)會(huì)計(jì)英漢對(duì)照詞匯表財(cái)務(wù)會(huì)計(jì)名詞英漢對(duì)照表2accountantn.會(huì)計(jì)師，會(huì)計(jì)人員InternalRevenueService(IRS)國內(nèi)稅收暑accountingn.會(huì)計(jì)，會(huì)計(jì)學(xué)interpretv.解釋、說明accountingconcept會(huì)計(jì)概念inventoryn.存貨accountingelement會(huì)計(jì)要素journaln.日記帳accountingentity會(huì)計(jì)主體jurisdictionn.司法部門accountingequation會(huì)計(jì)等式liabilityn.負(fù)債accountinginformation會(huì)計(jì)信息managementaccounting管理會(huì)計(jì)accountingperiod會(huì)計(jì)期間managementadvisory管理咨詢accountingprinciple會(huì)計(jì)原則matchingprinciple配比原則accountingrecord會(huì)計(jì)記錄materiality重要性accountingreport會(huì)計(jì)報(bào)告measurev.計(jì)量、衡量accountingsystem會(huì)計(jì)系統(tǒng)，會(huì)計(jì)制度netincome凈收益accrual-basisaccounting權(quán)責(zé)發(fā)生制netloss凈損失、凈虧損adequatedisclosure充分披露nonprofitorganizations非營利組織AmericanInstituteofCertifiedPublicobjectiveprinciple客觀性原則Accountants(AICPA)operatingresults經(jīng)營成果美國注冊(cè)會(huì)計(jì)師會(huì)owner’sequity業(yè)主權(quán)益analyticalprocess分析程序partnershipn.合伙企業(yè)assetn.資產(chǎn)privatebusinesses私營企業(yè)auditingn.審計(jì)profitn.利潤、盈利balancesheet資產(chǎn)負(fù)債表publicaccounting公共會(huì)計(jì)bookkeepern.簿記員，記帳員realizationprinciple實(shí)現(xiàn)原則bookkeepingn.簿記renderv.提供，提出businessn.企業(yè)，商經(jīng)，經(jīng)營revenuen.收入cash-basisaccounting現(xiàn)金收付制SecuritiesandExchangeCommission(SEC)證certifiedpublicaccountants(CPAs)注冊(cè)會(huì)計(jì)券交易管理委員會(huì)師，注冊(cè)會(huì)計(jì)師singleproprietorship獨(dú)資企業(yè)charteredaccountant特許會(huì)計(jì)師solventa.有償付能力的ChineseInstituteofCertifiedPublictailoreda.特定的Accountants(CICPA)taxstatute稅法中國注冊(cè)會(huì)計(jì)師協(xié)會(huì)transactionn.經(jīng)濟(jì)業(yè)務(wù)、交易clientn.客戶，委托人withdrawalsn.撤資，撤回companyn.公司yardstickn.標(biāo)準(zhǔn)、尺度conservatismn.穩(wěn)健性consistencyn.一致性controllern.主計(jì)長2會(huì)計(jì)循環(huán)corporationn.公司accountn.帳戶costaccounting成本會(huì)計(jì)accountingcycle會(huì)計(jì)循環(huán)CPAfirms注冊(cè)會(huì)計(jì)師事務(wù)所accountingentry會(huì)計(jì)分錄debtn.債務(wù)，欠款accountingprocedure會(huì)計(jì)程序decision-making決策accountspayable應(yīng)付帳款double-entryaccountingsystem復(fù)式記帳體系accountsreceivable應(yīng)收帳款executiven.高級(jí)管理人，行政部門adjustedtrialbalance調(diào)整后試算表expensen.費(fèi)用adjustingentry調(diào)整分錄financialaccounting財(cái)務(wù)會(huì)計(jì)advertisingexpense廣告費(fèi)用financialposition財(cái)務(wù)狀況after-closingtrialbalance結(jié)帳后試算表financialstatement財(cái)務(wù)報(bào)表allocatev.分配、分?jǐn)俫enerallyacceptedaccountingprinciplesapportionv.分配、分?jǐn)?GAAP)公認(rèn)會(huì)計(jì)原則balancen.余額forecastn.預(yù)測balancesheetaccount資產(chǎn)負(fù)債表帳戶going-concernconcept持續(xù)經(jīng)營概念bankdepositslip銀行帳單governmentalaccounting政府會(huì)計(jì)bookoforiginalentry原始分錄帳簿historicalcost歷史成本calculatev.計(jì)算incomestatement收益表、損益表cashpaymentsjournal現(xiàn)金支出日記帳incometaxreturns所得稅申報(bào)表cashreceiptsjournal現(xiàn)金收入日記帳insolventa.無償付能力的checkstub支票存根internalcontrol內(nèi)部控制共計(jì)5頁3財(cái)務(wù)會(huì)計(jì)名詞英漢對(duì)照表

4accountreceivablen.應(yīng)收帳款accountsreceivableturnover應(yīng)收帳款周轉(zhuǎn)率adjustingentry調(diào)整會(huì)計(jì)分錄aging帳齡(分析)agingschedule帳齡分析表allowancefordoubtfulaccounts壞帳準(zhǔn)備booksn.帳簿creditdepartment信貸部門，賒銷管理部門creditloss信貸損失，賒銷損失creditmanager信貸經(jīng)理，賒銷管理經(jīng)理creditranking信用評(píng)級(jí)creditrisk信用風(fēng)險(xiǎn)custodyn.監(jiān)護(hù)，管理indebtednessn.負(fù)債(額)installmentplan分期付款計(jì)劃internalcontrol內(nèi)部控制memorandumn.備忘錄，內(nèi)容摘要，買賣通知書negotiableasset可轉(zhuǎn)讓資產(chǎn)，可買賣資產(chǎn)netrealizablevalue可實(shí)現(xiàn)凈值operatingcycle經(jīng)營周期pastdue逾期sellonaccount賒銷uncollectibleaccountsexpense壞帳損失writeoff核銷，沖減5存貨acquisitionn.取得actualphysicalcount實(shí)地盤點(diǎn)averagecostmethod平均成本法balancesheetdate資產(chǎn)負(fù)債表日beginninginventory期初存貨costofgoodsavailableforsale可供銷售的商品成本costofgoodssold銷貨成本currentasset流動(dòng)資產(chǎn)currentreplacementcost現(xiàn)時(shí)重置成本currentperiod本期deflationn.通貨，緊縮endinginventory期末存貨finishedgoods產(chǎn)成品first-in,first-outmethod(FIFO)先進(jìn)先出法goodsinprocessofmanufacture在產(chǎn)品goodsonhand存貨，庫存商品goodsintransit在途商品grossprofitmethod毛利法grossprofitonsales銷貨毛利importduties進(jìn)口關(guān)稅inflationn.通貨膨脹interimfinancialstatement中期財(cái)務(wù)報(bào)表inventoryn.存貨inventoryaccount存貨帳戶inventorymeasurement存貨計(jì)量inventorysheet盤存表inventoryvaluationmethod存貨計(jì)價(jià)方法last-in,first-outmethod(LIFO)后進(jìn)先出法lossoninventoryshortage存貨短缺損失

lowerofcostormarketrule(LCM)成本與市價(jià)孰低原則manufacturingenterprise制造業(yè)企業(yè)merchandisen.商品，存貨merchandiseonaccount賒銷商品merchandisingenterprise商業(yè)企業(yè)netrealizablevalue可變現(xiàn)凈值netpurchases購貨凈額netsales銷貨凈額precedingyear以前年度periodicinventorysystem定期盤存制perpetualinventorysystem永續(xù)盤存制physicalinventory實(shí)地盤存physicalinventorysystem實(shí)地盤存制purchasesaccount購貨帳戶purchasesdiscount購貨折扣purchaseinvoice購貨發(fā)票purchasesreturnsandallowances購貨退回及折讓rateofgrossprofit毛利率ratioofcosttosellingretailprice成本與銷售價(jià)格之比rawmaterials原材料receivables應(yīng)收款項(xiàng)replacementcost重置成本retailbusiness零售企業(yè)retailinventorymethod零售價(jià)格法retailprice零售價(jià)格specificidentificationmethod個(gè)別辨認(rèn)法subsidiaryrecord明細(xì)記錄takingaphysicalinventory存貨的盤點(diǎn)transportation-in購貨運(yùn)費(fèi)vendorn.賣主weightedaveragecost加權(quán)平均成本weightedaveragemethod加權(quán)平均法weightedaverageunitcost加權(quán)平均單位成本6固定資產(chǎn)above-averagereturn超常收益accelerateddepreciation加速折舊accumulatedamortization累計(jì)攤銷accumulateddepletion累計(jì)損耗accumulateddepreciation累計(jì)折舊acquisitionn.獲取，獲得allocationn.分配amortizev.攤銷bookvalue帳面值brandname品牌名稱capitalexpenditure資本性支出capitalizev.資本化carryingvalue帳面凈值cashflow現(xiàn)金流comparable可比的，有可比性的conservativelyadv.保守地contra-assetaccount資產(chǎn)對(duì)沖帳戶copyrightn.版權(quán)，專利權(quán)共計(jì)5頁財(cái)務(wù)會(huì)計(jì)名詞英漢對(duì)照表

5declining-balancemethod余額遞減（折舊）法depletev.損耗，用盡depreciablecost可供折舊成本depreciationn.折舊depreciationexpense折舊費(fèi)depreciationrate折舊率deterioration惡化，磨損disposaln.丟棄，處置double-declining-balancemethod雙倍余額遞減（折舊）法expensingn.費(fèi)用化fairmarketvalue公平市價(jià)federalgovernment 聯(lián)邦政府FinancialAccountingStandardsBoard(FASB)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)（美國）financialreporting 財(cái)務(wù)報(bào)告franchisen. 專營權(quán)，專賣權(quán)freightcharge運(yùn)輸費(fèi)generallyacceptedaccountingprinciples通用會(huì)計(jì)準(zhǔn)則goodwilln.商譽(yù)incidentalcost附加成本incometax所得稅installmentplan分期付款協(xié)議intangibleasset無形資產(chǎn)interestcharge利息費(fèi)用life-span生命期，生命周期long-livedasset長期資產(chǎn)naturalresource自然資源netidentifiableasset可確認(rèn)凈資產(chǎn)noncurrentadj.非流動(dòng)性的normalreturn一般回報(bào)notepayable應(yīng)付票據(jù)obsolescence過時(shí)，淘汰ondue到期patentn.專利，專利權(quán)physicalsubstance實(shí)物形態(tài)plantasset長期資產(chǎn)prepaidexpense預(yù)付費(fèi)用presentvalue現(xiàn)值property,plant&equipment固定資產(chǎn)researchanddevelopmentcost研究開發(fā)成本residualvalue殘值revenueexpenditure收益性支出roundv.四舍五入salestax銷售稅，消費(fèi)稅salvagevalue殘值straight-linemethod直線（折舊）法tangibleasset有形資產(chǎn)tradein置換，以舊換新trademarkn.商標(biāo)usefullife使用年限，有效年限weighv.權(quán)衡流動(dòng)負(fù)債currentliability 流動(dòng)負(fù)債

accountspayable應(yīng)付帳款notespayable應(yīng)付票據(jù)accruedliabilities應(yīng)計(jì)負(fù)債interestpayable應(yīng)付利息incometaxespayable 應(yīng)付所得稅unearnedrevenue 預(yù)收收入impairmentofassets 資產(chǎn)減損commitments 承付款項(xiàng)estimatedliabilities 估計(jì)負(fù)債losscontingency 或有損失8長期負(fù)債amortizationofdiscountonbondspayable應(yīng)付債券的折價(jià)攤銷convertiblebond可轉(zhuǎn)換債券discountonbondspayable應(yīng)付債券折價(jià)premiumonbondspayable應(yīng)付債券溢價(jià)mortgagebond抵押債券000debenturebond信用債券callablebond可提前兌回債券sinkingfundbond償債基金債券equitymethod權(quán)益法costmethod成本法investeen.被投資者9合伙企業(yè)drawingaccount提用帳戶generalpartner普通合伙人limitedliabilitypartnership有限責(zé)任合伙limitedpartner有限合伙人limitedpartnership有限合伙limitedpersonalliability有限的個(gè)人責(zé)任mutualagency相互代理partnership合伙企業(yè)partnershipcontract合伙合同statementofpartners’equity合伙人權(quán)益表unlimitedpersonalliability無限的個(gè)人責(zé)任liquidationofapartnership合伙的清算10股東權(quán)益Additionalpaid-incapital超面值繳入股本Boardofdirectors董事會(huì)bookvaluepershare每股帳面價(jià)值capitalstock股本closelyheldcorporation不公開招股公司commonstock普通股corporationn.公司dividendsn.股利doubletaxation雙重納稅legalcapital法定股本imitedpersonalliabil有限責(zé)任paid-incapital繳入股本parvalue票面價(jià)值preferredstock優(yōu)先股共計(jì)5頁財(cái)務(wù)會(huì)計(jì)名詞英漢對(duì)照表

6publiclyownedcorporation公開招股公司financialstructure財(cái)務(wù)結(jié)構(gòu)retainedearnings留存收益footnotestothefinancialstatement財(cái)務(wù)報(bào)表附stockholdersn.股東注stockdividend股票股利horizontalanalysis水平分析stocksplit股票分割inventoryturnover存貨周轉(zhuǎn)率treasurystock庫藏股票inventoryturnoverindays存貨周轉(zhuǎn)天數(shù)liquidityn.流動(dòng)性operatingcashflows/currentdebtratio現(xiàn)金流11現(xiàn)金流量表量與當(dāng)期債務(wù)之比beginningbalance期初余額operatingcycle營業(yè)周期cashflows現(xiàn)金流量price/earningratio市盈率cashinflows現(xiàn)金流入profitmargin利潤邊際，銷售利潤率cashoutflows現(xiàn)金流出profitabilityn.盈利能力cashequivalent現(xiàn)金等價(jià)物quickratio速動(dòng)比率costofgoodssold商品銷售成本rateofdividendpayout股利分配率directmethod直接法rateofreturnoninvestment(ROI)投資報(bào)酬率endingbalance期末余額rateofreturnonnetsales銷售利潤率financingactivity籌資活動(dòng)rateofreturnonstockholders'equity股東權(quán)益indirectmethod間接法報(bào)酬率，凈資產(chǎn)收益率interestexpense利息費(fèi)用rateofreturnontotalassets總資產(chǎn)報(bào)酬率investingactivity投資活動(dòng)ratioanalysis比率分析netcashflows凈現(xiàn)金流量receivableturnover應(yīng)收帳款周轉(zhuǎn)率operatingactivity營業(yè)活動(dòng)receivableturnoverindays應(yīng)收帳款周