財(cái)務(wù)英語(yǔ)中英文對(duì)照表(部分)

財(cái)務(wù)英語(yǔ)中英文對(duì)照表Aaccount賬戶accountpayable應(yīng)付賬款accountingsystem會(huì)計(jì)系統(tǒng)AccountingPrincipleBoard（APB）（美國(guó)）會(huì)計(jì)準(zhǔn)則委員會(huì)accrualbasis權(quán)責(zé)發(fā)生制（應(yīng)計(jì)制）accumulateddepreciation累計(jì)折舊accountFORMat賬戶格式accrue應(yīng)計(jì)accountingcycle會(huì)計(jì)循環(huán)accountsreceivable應(yīng)收賬款accountsreceivableturnover應(yīng)收賬款周轉(zhuǎn)率accelerateddepreciation加速折舊adjustingentries調(diào)整分錄adjustment調(diào)整agingofaccountsreceivable應(yīng)收賬款賬齡分析法allowanceforbaddebts壞賬準(zhǔn)備allowancefordoubtfulaccounts壞賬準(zhǔn)備allowanceforuncollectible壞賬準(zhǔn)備allowancemethod備抵法allowancefordepreciation折舊備抵賬戶amortization攤銷annualreport年度報(bào)告annuity年金assets資產(chǎn)audit審計(jì)auditor'sopiritb計(jì)意見(jiàn)書(shū)auditor審計(jì)師auditcommittee審計(jì)委員會(huì)averagecollectionperiod平均收賬期AICPA美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)APBOpinions會(huì)計(jì)準(zhǔn)則委員會(huì)意見(jiàn)書(shū)B(niǎo)balance余額baddebtrecoveries壞賬收回baddebts壞賬baddebtsexpense壞賬費(fèi)用balancesheet資產(chǎn)負(fù)債表balancesheetequation資產(chǎn)負(fù)債表等式basketpurchase一攬子采購(gòu)betterment改造投資，改造工程投資bearerinstrument不記名票據(jù)bonds債券bookoforiginalentry原始分錄賬簿bookvalue賬面價(jià)值Ccapital資本capitalstockcertificate股本證明書(shū)cashbasis收付實(shí)現(xiàn)制（現(xiàn)金收付制）cashdividends現(xiàn)金股利cashflowstatement現(xiàn)金流量表carryingamount賬面價(jià)值carryingvalue賬面價(jià)值callablebonds可贖債券，可提前兌回債券callpremium提前兌回溢價(jià)capitallease資本租賃（指融資租賃）cashdiscounts現(xiàn)金折扣cashequivalents現(xiàn)金等價(jià)物capitalimprovement資本改造支出capitalized資本化callablebonds可贖債券，可提前兌回債券callpremium提前兌回溢價(jià)capitallease資本租賃(指融資租賃)certifiedpublicaccountant(CPA)注冊(cè)會(huì)計(jì)師charge①費(fèi)用；②賒賬，指賒欠而采用記賬的方式；③留置權(quán)chartofaccount會(huì)計(jì)科目表closingentries結(jié)賬分錄closingthebooks結(jié)賬classifiedbalancesheet分類資產(chǎn)負(fù)債表compoundinterest復(fù)利compoundinterestmethod復(fù)利法contingentliability或有負(fù)債contractualrate合同比率convertiblebonds可兌換債券couponrate息票利率covenant合同條款commonstock普通股compoundentry復(fù)合分錄corporation公司costofgoodssold銷售成本costofsales銷售成本costrecovery成本收回compoundentry復(fù)合分錄continuityconvention持續(xù)經(jīng)營(yíng)慣例contraaccount抵減賬戶contraasset抵減資產(chǎn)cost-benefitcriterion成本-效益標(biāo)準(zhǔn)compensatingbalances補(bǔ)償性存款額conservatism穩(wěn)健性，保守性comparativefinancialstatement比較財(cái)務(wù)報(bào)表consistency一致性costofgoodsavailableforsale可供銷售的商品成本costvaluation成本計(jì)價(jià)consignment寄銷copyright版權(quán)creditor債權(quán)人credit貸方cross-referencing對(duì)照檢錄cutofferror截止錯(cuò)誤，截賬誤差currentassets流動(dòng)資產(chǎn)currentliabilities流動(dòng)負(fù)債currentratio流動(dòng)比率currentyield本期收益率Ddataprocessing數(shù)據(jù)處理過(guò)程daystocollectaccountreceivable應(yīng)收賬款收回天數(shù)debtor債務(wù)人depreciation折舊debit借方deferredcredit遞延貸項(xiàng)deferredrevenue遞延收入debenture公司債券debt-to-equityratio債務(wù)股本比debt-to-total-assetsratio債務(wù)全部資產(chǎn)比deferredcharges遞延費(fèi)用depletion折耗depreciablevalue應(yīng)計(jì)折舊depreciationschedule折舊計(jì)劃表discountamortization債券折價(jià)攤銷discountonbonds債券折價(jià)discountrates貼現(xiàn)率disposalvalue殘值double-entrysystem復(fù)式記賬系統(tǒng)double-declining-balancedepreciation（DDB）雙倍余額遞減法Eearnings收益（利潤(rùn)）economiclife經(jīng)濟(jì)壽命effective-interestamortization實(shí)際利率攤銷法effectiveinterestrate實(shí)際利率entity主體（會(huì)計(jì)主體）explicittransactions明計(jì)交易expenses費(fèi)用expenditures支出Ffaceamount票面值FASBStatement財(cái)務(wù)會(huì)計(jì)委員會(huì)公告financialaccounting財(cái)務(wù)會(huì)計(jì)FinancialAccountingStandardsBoard（FASB）（美國(guó)）財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)fiscalyear①會(huì)計(jì)年度（財(cái)務(wù)年度）；②財(cái)政年度f(wàn)inancinglease融資租賃法finishedgoodsinventory產(chǎn)成品存貨fixedassets固定資產(chǎn)franchises特許經(jīng)營(yíng)權(quán)，專營(yíng)權(quán)first-in,first-out（FIFO）先進(jìn)先出F.O.B.destination目的地抵岸價(jià)格F.O.B.shippingpoint起運(yùn)點(diǎn)交貨ForeignCorruptPracticesAct反國(guó)外行賄法案freightin運(yùn)入運(yùn)費(fèi)freightout運(yùn)出運(yùn)費(fèi)futurevalue將來(lái)值GAAP一般公認(rèn)會(huì)計(jì)原則generallyacceptedaccountingprinciples一般公認(rèn)會(huì)計(jì)原則generaljournal普通日記賬generalledger總分類賬generalcontrols一般控制goingconcernconvention持續(xù)經(jīng)營(yíng)慣例goodwill商譽(yù)grossmargin毛利grossmarginpercentage毛利率grossprofit毛利grossprofitpercentage毛利率grossprofittest毛利測(cè)試法grosssales銷售收入總額Hholdinggain資產(chǎn)置存收益Iimplicittransactions內(nèi)含成本imprestbasis定額備用金制implicitinterest隱含利息imputedinterest推算利息imputedinterestrate推算利率improvement改造投資intangibleassets無(wú)形資產(chǎn)independentopinion獨(dú)立意見(jiàn)書(shū)inventory存貨income利潤(rùn)(收益)incomestatement利潤(rùn)表interimperiods期間InternationalAccountingStandardsCommittee(IASC)國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)interest利息interest-coverageratio利率保障系數(shù)interestperiod利息期interestrate利率inventoryprofit存貨利潤(rùn)，存貨盈利inventoryshrinkage庫(kù)存損耗inventoryturnover存貨周轉(zhuǎn)率inwardtransportation運(yùn)入運(yùn)費(fèi)inputcontrols輸入控制internalcontrol內(nèi)部控制Jjournalentry日記賬分錄journalizing記錄日記賬Kkeyingofentries分錄鎖定Llast-in,first-out(LIFO)后進(jìn)先出lease租賃ledger分類賬leasehold租賃權(quán)l(xiāng)easeholdimprovement租賃資產(chǎn)改良投資liabilities負(fù)債limitedliability有限責(zé)任lineofcredit信用貸款之最高額度LIFOincrement后進(jìn)先出增量LIFOlayer后進(jìn)先出存貨層次LIFOreserve后進(jìn)先出法準(zhǔn)備licenses許可(證)long-livedassets長(zhǎng)期資產(chǎn)long-term-debt-to-total-capitalratio長(zhǎng)期債務(wù)與總資本比long-termliabilities長(zhǎng)期債務(wù)lower-of-cost-or-marketmethod(LCM)成本與市價(jià)孰低Mmanagementreports管理報(bào)告managementaccounting管理會(huì)計(jì)matching配比原則materialityconvention重要性慣例marketrate市價(jià)，市場(chǎng)利率，市場(chǎng)匯率mortgagebond抵押債券multiple-stepincomestatement多步式利潤(rùn)表Nnotespayable應(yīng)付票據(jù)netincome凈利潤(rùn)netbookvalue賬面凈值netsales銷售凈額nominalinterestrate名義利率Oopenaccount①未清賬；②賒賬，指賒購(gòu)和記賬交易o(hù)peratingincome營(yíng)業(yè)收益operatingprofit營(yíng)業(yè)利潤(rùn)operatingcycle營(yíng)業(yè)周期operatingstatement營(yíng)業(yè)報(bào)表operatinglease經(jīng)營(yíng)租賃otherpostretirementbenefits其它退休后保障outputcontrols輸出控制owners'equi所y有者權(quán)益Ppatents專利權(quán)paid-incapital投入資本(繳入股本)paid-incapitalinexcessofparvalue超面值繳入股本partnership合伙企業(yè)parvalue股面價(jià)值，票面價(jià)值pensions養(yǎng)老金percentageofaccountsreceivablemethod應(yīng)收賬款百分比法percentageofsalesmethod銷售百分比法periodcosts期間費(fèi)用permanentaccount永久賬戶periodicinventorysystem存貨定期盤(pán)存制度perpetualinventorysystem存貨永續(xù)盤(pán)存制度physicalcount實(shí)物盤(pán)點(diǎn)plantassets固定資產(chǎn)P&Lstatement損益表posting過(guò)賬pretaxincome稅前收益profitabilityevaluation獲利能力評(píng)估privatelyaccounting企業(yè)會(huì)計(jì)privatelyowned私有公司productcosts制造成本profit利潤(rùn)premiumonbonds債券溢價(jià)presentvalue現(xiàn)值processingcontrols過(guò)程控制principal本金privateplacement私募promissorynote期票protectivecovenant防護(hù)條款publicaccounting公共會(huì)計(jì)publiclyowned國(guó)有企業(yè)Rrawmaterialinventory原材料存貨reliability可靠性recognition確認(rèn)reinvestedearnings留存收益resultsofoperations損益表retainedincome留存收益revenue收入reportFORMat報(bào)告式returnonsalesratio銷售回報(bào)率returnonstockholders'equityratio股東權(quán)益回報(bào)率registeredinstrument記名證券replacementcost重置成本retailer零售商reversingentries回轉(zhuǎn)分錄retailinventorymethod零售價(jià)盤(pán)存法retailmethod零售法residualvalue剩余價(jià)值Ssalvagevalue殘值sales銷售額salesrevenue銷售收入scrapvalue廢料價(jià)值SecuritiesandExchangeCommission(SEC)(美國(guó))證券交易委員會(huì)shareholders'equity股東權(quán)益simpleentry簡(jiǎn)單分錄single-stepincomestatement單步式利潤(rùn)表simpleinterest單利sinkingfund償債基金sinkingfundbonds擁有償債基金的債券solvency償債能力sourcedocument原始憑證soleproprietorship獨(dú)資企業(yè)specificidentificationmethod個(gè)別鑒定法specialjournals特種日記賬statedvalue股本statementoffinancialcondition財(cái)務(wù)狀況表statementoffinancialposition財(cái)務(wù)狀況表stockcertificate股票憑證stockholders'eq股東權(quán)益statementofcashflows現(xiàn)金流量表statementofearni