对会计科目中英文对照的补充与整理.docx
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对会计科目中英文对照的补充与整理
国际会计术语英汉对照(对会计科目中英文对照补充和整理)
Account帐户
Accountingsystem会计系统
AmericanAccountingAssociation美国会计协会
AmericanInstituteofCPAs美国注册会计师协会
Audit审计
Balancesheet资产负债表
Bookkeepking簿记
Cashflowprospects现金流量预测
CertificateinInternalAuditing内部审计证书
CertificateinManagementAccounting管理会计证书
CertificatePublicAccountant注册会计师
Costaccounting成本会计
Externalusers外部使用者
Financialaccounting财务会计
FinancialAccountingStandardsBoard财务会计准则委员会
Financialforecast财务预测
Generallyacceptedaccountingprinciples公认会计原则
General-purposeinformation通用目的信息
GovernmentAccountingOffice政府会计办公室
Incomestatement损益表
InstituteofInternalAuditors内部审计师协会
InstituteofManagementAccountants管理会计师协会
Integrity整合性
Internalauditing内部审计
Internalcontrolstructure内部控制结构
InternalRevenueService国内收入署
Internalusers内部使用者
Managementaccounting管理会计
Returnofinvestment投资回报
Returnoninvestment投资报酬
SecuritiesandExchangeCommission证券交易委员会
Statementofcashflow现金流量表
Statementoffinancialposition财务状况表
Taxaccounting税务会计
Accountingequation会计等式
Articulation勾稽关系
Assets资产
Businessentity企业个体
Capitalstock股本
Corporation公司
Costprinciple成本原则
Creditor债权人
Deflation通货紧缩
Disclosure批露
Expenses费用
Financialstatement财务报表
Financialactivities筹资活动
Going-concernassumption持续经营假设
Inflation通货膨涨
Investingactivities投资活动
Liabilities负债
Negativecashflow负现金流量
Operatingactivities经营活动
Ownersequity所有者权益
Partnership合伙企业
Positivecashflow正现金流量
Retainedearning留存利润
Revenue收入
Soleproprietorship独资企业
Solvency清偿能力
Stable-dollarassumption稳定货币假设
Stockholders股东
Stockholdersequity股东权益
Windowdressing门面粉饰
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CPACertifiedPublicAccountant
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)会计分期假设Time-periodAssumption资产Asset负债Liability
业主权益OwnersEquity
Assumption
Principle
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)
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帐户Ledger
会计科目Account
会计分录Journalentry
原始凭证SourceDocument
日记帐Journal
总分类帐GeneralLedger明细分类帐SubsidiaryLedger试算平衡TrialBalance现金收款日记帐Cashreceiptjournal现金付款日记帐Cashdisbursementsjournal销售日记帐SalesJournal购货日记帐PurchaseJournal
普通日记帐GeneralJournal工作底稿Worksheet调整分录Adjustingentries结帐Closingentries
(3)现金与应收帐款现金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)银行对帐单Bankstatement银行存款调节表Bankreconciliationstatement在途存款Outstandingdeposit在途支票Outstandingcheck应付凭单Voucherspayable应收帐款Accountreceivable应收票据Notereceivable起运点交货价F.O.Bshippingpoint目的地交货价F.O.Bdestinationpoint商业折扣Tradediscount现金折扣Cashdiscount销售退回及折让Salesreturnandallowance坏帐费用Baddebtexpense备抵法Allowancemethod备抵坏帐Baddebtallowance损益表法Incomestatementapproach
资产负债表法Balancesheetapproach帐龄分析法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F.O.Bshippingpoint目的地抵岸价格F.O.Bdestination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?
nbsp;Estimatedresidualvalue折旧费用Depreciationexpense累计折旧Accumulateddepreciation帐面价值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)
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)流动负债
负债Liability
流动负债Currentliability
应付帐款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预收收益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)长期负债长期负债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Ownersequity股东权益Stockholdersequity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资产负债表BalanceSheet收益表IncomeStatement帐户式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)财务状况变动表财务状况变动表中的现金基础SCFP.CashBasis(现金流量表)
财务状况变动表中的营运资金基础SCFP.WorkingCapitalBasis
(资金来源与运用表)营运资金WorkingCapital
全部资源概念All-resourcesconcept
直接:
)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普通股每股帐面价值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应收帐款周转率Accountsreceivableturnover流动比率Currentratio速动比率Quickratio酸性试验比率Acidtestratio
(14)合并财务报表合并财务报表Consolidatedfinancialstatements吸收合并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
15)物价变动中的会计计量
orGNPdeflator)
物价变动之会计Price-levelchangesaccounting一般物价水平会计Generalprice-levelaccounting货币购买力会计Purch