财会名词汉英对照表.docx

财会名词汉英对照表.docx

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财会名词汉英对照表

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

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                ?

Originalvalue    

预计使用年限Expectedusefullife

预计残值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）

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            资产负债表BalanceSheet        

收益表I