财务会计名词中英文对照.docx
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财务会计名词中英文对照
财会名词汉英对照表
(1)会计与会计理论
会计accounting 决策人DecisionMaker 投资人Investor 股东Shareholder 债权人Creditor 财务会计FinancialAccounting 管理会计ManagementAccounting 成本会计CostAccounting 私业会计PrivateAccounting 公众会计PublicAccounting注册会计师CPA CertifiedPublicAccountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标AccountingObjectives 会计假设AccountingAssumptions会计要素AccountingElements 会计原则AccountingPrinciples 会计实务过程AccountingProcedures 财务报表FinancialStatements财务分析FinancialAnalysis 会计主体假设Separate-entityAssumption货币计量假设Unit-of-measureAssumption持续经营假设Continuity(Going-concern)Assumption会计分期假设Time-periodAssumption 资产Asset 负债Liability 业主权益Owner'sEquity收入Revenue 费用Expense 收益Income 亏损Loss 历史成本原则CostPrinciple 收入实现原则RevenuePrinciple 配比原则MatchingPrinciple 全面披露原则Full-disclosure(Reporting)principle 客观性原则ObjectivePrinciple 一致性原则ConsistentPrinciple 可比性原则ComparabilityPrinciple重大性原则MaterialityPrinciple 稳健性原则ConservatismPrinciple权责发生制AccrualBasis 现金收付制CashBasis财务报告FinancialReport 流动资产Currentassets流动负债CurrentLiabilities 长期负债Long-termLiabilities投入资本ContributedCapital 留存收益RetainedEarning
(2)会计循环
会计循环AccountingProcedure/Cycle 会计信息系统AccountinginformationSystem账户Ledger 会计科目Account 会计分录Journalentry 原始凭证SourceDocument 日记账Journal 总分类账GeneralLedger 明细分类账SubsidiaryLedger试算平衡TrialBalance 现金收款日记账Cashreceiptjournal 现金付款日记账Cashdisbursementsjournal 销售日记账SalesJournal 购货日记账PurchaseJournal 普通日记账GeneralJournal 工作底稿Worksheet调整分录Adjustingentries 结账Closingentries
(3)现金与应收账款现金Cash 银行存款Cashinbank 库存现金Cashinhand 流动资产Currentassets 偿债基金Sinkingfund 定额备用金Imprestpettycash 支票Check(cheque)银行对账单Bankstatement 银行存款调节表Bankreconciliationstatement在途存款Outstandingdeposit 在途支票Outstandingcheck应付凭单Voucherspayable 应收账款Accountreceivable应收票据Notereceivable 起运点交货价shippingpoint目的地交货价destinationpoint 商业折扣Tradediscount 现金折扣Cashdiscount 销售退回及折让Salesreturnandallowance 坏账费用Baddebtexpense 备抵法Allowancemethod 备抵坏账Baddebtallowance损益表法Incomestatementapproach 资产负债表法Balancesheetapproach账龄分析法Aginganalysismethod 直接冲销法Directwrite-offmethod带息票据Interestbearingnote 不带息票据Non-interestbearingnote出票人Maker 受款人Payee 本金Principal 利息率Interestrate到期日Maturitydate 本票Promissorynote 贴现Discount背书Endorse 拒付费Protestfee
(4)存货存货Inventory 商品存货Merchandiseinventory 产成品存货Finishedgoodsinventory在产品存货Workinprocessinventory 原材料存货Rawmaterialsinventory起运地离岸价格shippingpoint 目的地抵岸价格destination寄销Consignment 寄销人Consignor 承销人Consignee定期盘存Periodicinventory 永续盘存Perpetualinventory购货Purchase 购货折让和折扣Purchaseallowanceanddiscounts存货盈余或短缺Inventoryoveragesandshortages分批认定法Specificidentification 加权平均法Weightedaverage先进先出法First-in,first-outorFIFO 后进先出法Lost-in,first-outorLIFO 移动平均法Movingaverage 成本或市价孰低法LowerofcostormarketorLCM市价Marketvalue 重置成本Replacementcost 可变现净值Netrealizablevalue上限Upperlimit 下限Lowerlimit 毛利法Grossmarginmethod零售价格法Retailmethod 成本率Costratio
(5)长期投资长期投资Long-terminvestment 长期股票投资Investmentonstocks长期债券投资Investmentonbonds 成本法Costmethod 权益法Equitymethod合并法Consolidationmethod 股利宣布日Declarationdate 股权登记日Dateofrecord 除息日Ex-dividenddate 付息日Paymentdate 债券面值Facevalue,Parvalue债券折价Discountonbonds 债券溢价Premiumonbonds 票面利率Contractinterestrate,statedrate 市场利率Marketinterestratio,Effectiverate普通股CommonStock 优先股PreferredStock 现金股利Cashdividends股票股利Stockdividends 清算股利Liquidatingdividends 到期日Maturitydate到期值Maturityvalue 直线摊销法Straight-Linemethodofamortization实际利息摊销法Effective-interestmethodofamortization
(6)固定资产固定资产PlantassetsorFixedassets 原值Originalvalue 预计使用年限Expectedusefullife预计残值Estimatedresidualvalue 折旧费用Depreciationexpense 累计折旧Accumulateddepreciation 账面价值Carryingvalue 应提折旧成本Depreciationcost 净值Netvalue 在建工程Construction-in-process 磨损Wearandtear 过时Obsolescence 直线法Straight-linemethod(SL)工作量法Units-of-productionmethod(UOP) 加速折旧法Accelerateddepreciationmethod双倍余额递减法Double-decliningbalancemethod(DDB)年数总和法Sum-of-the-years-digitsmethod(SYD)以旧换新Tradein 经营租赁Operatinglease 融资租赁Capitallease 廉价购买权Bargainpurchaseoption(BPO) 资产负债表外筹资Off-balance-sheetfinancing最低租赁付款额Minimumleasepayments
(7)无形资产无形资产Intangibleassets 专利权Patents 商标权Trademarks,Tradenames 著作权Copyrights 特许权或专营权Franchises 商誉Goodwill 开办费Organizationcost租赁权Leasehold 摊销Amortization
(8)流动欠债
欠债Liability 流动负债Currentliability 应付账款Accountpayable应付票据Notespayable 贴现票据Discountnotes长期负债一年内到期部分Currentmaturitiesoflong-termliabilities应付股利Dividendspayable 预收苏益Prepaymentsbycustomers存入保证金Refundabledeposits 应付费用Accrualexpense 增值税Valueaddedtax 营业税Businesstax 应付所得税Incometaxpayable 应付奖金Bonusespayable产品质量担保负债Estimatedliabilitiesunderproductwarranties赠品和兑换券Premiums,couponsandtradingstamps或有事项Contingency 或有负债Contingent 或有损失Losscontingencies或有利得Gaincontingencies 永久性差异Permanentdifference时间性差异Timingdifference 应付税款法Taxespayablemethod纳税影响会计法Taxeffectaccountingmethod递延所得税负债法Deferredincometaxliabilitymethod
(9)长期欠债长期欠债Long-termLiabilities 应付公司债券Bondspayable有担保品的公司债券SecuredBonds抵押公司债券MortgageBonds 保证公司债券GuaranteedBonds信用公司债券DebentureBonds 一次还本公司债券TermBonds分期还本公司债券SerialBonds 可转换公司债券ConvertibleBonds可赎回公司债券CallableBonds 可要求公司债券RedeemableBonds记名公司债券RegisteredBonds 无记名公司债券CouponBonds普通公司债券OrdinaryBonds 收益公司债券IncomeBonds名义利率,票面利率Nominalrate 实际利率Actualrate有效利率Effectiverate 溢价Premium 折价Discount面值Parvalue 直线法Straight-linemethod 实际利率法Effectiveinterestmethod到期直接偿付Repaymentatmaturity 提前偿付Repaymentatadvance偿债基金Sinkingfund 长期应付票据Long-termnotespayable抵押借款Mortgageloan
(10)业主权益权益Equity 业主权益Owner'sequity 股东权益Stockholder'sequity 投入资本Contributedcapital 缴入资本Paid-incapital 股本Capitalstock资本公积Capitalsurplus 留存收益Retainedearnings 核定股本Authorizedcapitalstock 实收资本Issuedcapitalstock 发行在外股本Outstandingcapitalstock 库藏股Treasurystock 普通股Commonstock 优先股Preferredstock累积优先股Cumulativepreferredstock 非累积优先股Noncumulativepreferredstock完全参加优先股Fullyparticipatingpreferredstock部分参加优先股Partiallyparticipatingpreferredstock非部分参加优先股Nonpartiallyparticipatingpreferredstock现金发行Issuanceforcash 非现金发行Issuancefornoncashconsideration股票的合并发行Lump-sumsalesofstock 发行成本Issuancecost成本法Costmethod 面值法Parvaluemethod 捐赠资本Donatedcapital 盈余分配Distributionofearnings 股利Dividend 股利政策Dividendpolicy宣布日Dateofdeclaration 股权登记日Dateofrecord 除息日Ex-dividenddate股利支付日Dateofpayment 现金股利Cashdividend 股票股利Stockdividend 拨款appropriation
(11)财务报表财务报表FinancialStatement 资产欠债表BalanceSheet 收益表IncomeStatement 账户式AccountForm 报告式ReportForm 编制(报表)Prepare工作底稿Worksheet 多步式Multi-step 单步式Single-step
(12)财务状况变更表财务状况变更表中的现金基础Basis(现金流量表) 财务状况变动表中的营运资金基础CapitalBasis(资金来源与运用表) 营运资金WorkingCapital 全部资源概念All-resourcesconcept直接交换业务Directexchanges 正常营业活动Normaloperatingactivities财务活动Financingactivities 投资活动Investingactivities
(13)财务报表分析财务报表分析Analysisoffinancialstatements 比较财务报表Comparativefinancialstatements趋势百分比Trendpercentage 比率Ratios 普通股每股收益Earningspershareofcommonstock 股利收益率Dividendyieldratio 价益比Price-earningsratio 普通股每股账面价值Bookvaluepershareofcommonstock资本报酬率Returnoninvestment 总资产报酬率Returnontotalasset债券收益率Yieldrateonbonds 已获利息倍数Numberoftimesinterestearned债券比率Debtratio 优先股收益率Yieldrateonpreferredstock营运资本WorkingCapital 周转Turnover 存货周转率Inventoryturnover应收账款周转率Accountsreceivableturnover 流动比率Currentratio 速动比率Quickratio酸性试验比率Acidtestratio
(14)归并财务报表归并财务报表Consolidatedfinancialstatements 吸收归并Merger 创立合并Consolidation 控股公司Parentcompany 附属公司Subsidiarycompany 少数股权Minorityinterest权益联营合并Poolingofinterest 购买合并Combinationbypurchase权益法Equitymethod 成本法Costmethod