经济财务术语中英文对照重点.docx
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经济财务术语中英文对照重点
财务术语中英文比较一、会计与会计理论
会计accounting
决议人DecisionMaker
投资人Investor
股东Shareholder
债权人Creditor
财务会计FinancialAccounting
管理睬计ManagementAccounting
成本会计CostAccounting
私业会计PrivateAccounting
民众会计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
管理睬计协会IMA
美国会计学会AAA
税务稽核署IRS
独资公司Proprietorship
合伙人公司Partnership
公司Corporation
会计目标AccountingObjectives
会计假定AccountingAssumptions
会计因素AccountingElements
会计原则AccountingPrinciples
会计实务过程AccountingProcedures
财务报表FinancialStatements
财务剖析FinancialAnalysis
会计主体假定Separate-entityAssumption
钱币计量假定Unit-of-measureAssumption
连续经营假定Continuity（Going-concernAssumption会计分期假定Time-period
Assumption
财产Asset
欠债Liability
业主权益Owner'sEquity
收入Revenue
花费Expense
利润Income
损失Loss
历史成根源则CostPrinciple
收入实现原则RevenuePrinciple
配比原则MatchingPrinciple
全面表露原则Full-disclosure（ReportingPrinciple
客观性原则ObjectivePrinciple
一致性原则ConsistentPrinciple
可比性原则ComparabilityPrinciple
重要性原则MaterialityPrinciple
稳重性原则ConservatismPrinciple
权责发生制AccrualBasis
现金收付制CashBasis
财务报告FinancialReport
流动财产Currentassets
流动欠债CurrentLiabilities
长久欠债Long-termLiabilities
投入资本ContributedCapital
保存利润RetainedEarning
二、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
原始凭据SourceDocument
日志帐Journal
总分类帐GeneralLedger
明细分类帐SubsidiaryLedger
试算均衡TrialBalance
现金收款日志帐Cashreceiptjournal
现金付款日志帐Cashdisbursementsjournal销售日志帐SalesJournal
购货日志帐PurchaseJournal
一般日志帐GeneralJournal
工作稿本Worksheet
调整分录Adjustingentries
结帐Closingentries
三.现金与应收帐款现金Cash
银行存款Cashinbank
库存现金Cashinhand
流动财产Currentassets
偿债基金Sinkingfund
定额备用金Imprestpettycash
支票Check（cheque
银行对帐单Bankstatement
银行存款调理表Bankreconciliationstatement在途存款Outstandingdeposit
在途支票Outstandingcheck
对付凭据Voucherspayable
应收帐款Accountreceivable
应收单据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
坏帐花费Baddebtexpense
备抵法Allowancemethod
备抵坏帐Baddebtallowance
损益表法Incomestatementapproach
财产欠债表法Balancesheetapproach
帐龄剖析法Aginganalysismethod
直接冲销法Directwrite-offmethod
带息单据Interestbearingnote
不带息单据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Protestfeecom
四、存货
存货Inventory
商品存货Merchandiseinventory
产成品存货Finishedgoodsinventory
在产品存货Workinprocessinventory
原资料存货Rawmaterialsinventory
起运地离岸价钱F.O.Bshippingpoint
目的地抵岸价钱F.O.Bdestination
寄销Consignment
寄销人Consignor
承销人Consignee
按期盘存Periodicinventory
永续盘存Perpetualinventory
购货Purchase
购货折让和折扣Purchaseallowanceanddiscounts存货盈利或欠缺Inventoryoveragesandshortages分批认定法Specificidentification
加权均匀法Weightedaverage
先进先出法First-in,first-outorFIFO
后进先出法Lost-in,first-outorLIFO
挪动均匀法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
零售价钱法Retailmethod
成本率Costratio
五、长久投资
长久投资Long-terminvestment
长久股票投资Investmentonstocks
长久债券投资Investmentonbonds
成本法Costmethod
权益法Equitymethod
归并法Consolidationmethod
股利宣告日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
一般股CommonStock
优先股PreferredStock
现金股利Cashdividends
股票股利Stockdividends
清理股利Liquidatingdividends
到期日Maturitydate
到期值Maturityvalue
直线摊销法Straight-Linemethodofamortization
实质利息摊销法Effective-interestmethodofamortization
六、固定财产
固定财产PlantassetsorFixedassets
原值Originalvalue
估计使用年限Expectedusefullife
估计残值Estimatedresidualvalue
折旧花费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
加快折旧法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
经营租借Operatinglease
融资租借Capitallease
低价购置权Bargainpurchaseoption（BPO
财产欠债表外筹资Off-balance-sheetfinancing
最低租借付款额Minimumleasepayments
七、无形财产
无形财产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
创办费Organizationcost
租借权Leasehold
摊销Amortization
八、流动欠债
欠债Liability
流动欠债Currentliability
对付帐款Accountpayable
对付单据Notespayable
贴现单据Discountnotes
长久欠债一年内到期部分Currentmaturitiesoflong-termliabilities对付股利Dividendspayable
预收利润Prepaymentsbycustomers
存入保证金Refundabledeposits
对付花费Accrualexpense
增值税valueaddedtax
营业税Businesstax
对付所得税Incometaxpayable
对付奖金Bonusespayable
产质量量担保欠债Estimatedliabilitiesunderproductwarranties赠品和兑换券Premiums,couponsandtradingstamps
或有事项Contingency
或有欠债Contingent
或有损失Losscontingencies
或有益得Gaincontingencies
永远性差别Permanentdifference
时间性差别Timingdifference
对付税款法Taxespayablemethod
纳税影响会计法Taxeffectaccountingmethod
递延所得税欠债法Deferredincometaxliabilitymethod
对付单据Notespayable
贴现单据Discountnotes
长久欠债一年内到期部分Currentmaturitiesoflong-termliabilities对付股利
Dividendspayable
预收利润Prepaymentsbycustomers
存入保证金Refundabledeposits
对付花费Accrualexpense
增值税valueaddedtax
营业税Businesstax
对付所得税Incometaxpayable
对付奖金Bonusespayable
产质量量担保欠债Estimatedliabilitiesunderproductwarranties赠品和兑换券Premiums,couponsandtradingstamps
或有事项Contingency
或有欠债Contingent
或有损失Losscontingencies
或有益得Gaincontingencies
永远性差别Permanentdifference
时间性差别Timingdifference
对付税款法Taxespayablemethod
纳税影响会计法
Taxeffectaccountingmethod
递延所得税欠债法Deferredincometaxliabilitymethod九、长久欠债
长久欠债Long-termLiabilities
对付公司债券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
信誉公司债券DebentureBonds
一次还本公司债券TermBonds
分期还本公司债券SerialBonds
可变换公司债券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
一般公司债券OrdinaryBonds
利润公司债券IncomeBonds
名义利率,票面利率Nominalrate
实质利率Actualrate
有效利率Effectiverate
溢价Premium
折价Discount
面值Parvalue
直线法Straight-linemethod
实质利率法Effectiveinterestmethod到期直接偿付Repaymentatmaturity提早偿付Repaymentatadvance
偿债基金Sinkingfund
长久对付单据Long-termnotespayable抵押借钱Mortgageloan
十、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
保存利润Retainedearnings
审定股本Authorizedcapitalstock
实收资本Issuedcapitalstock
刊行在外股本Outstandingcapitalstock
库藏股Treasurystock
一般股Commonstock
优先股Preferredstock
积累优先股Cumulativepreferredstock
非积累优先股Noncumulativepreferredstock
完整参加优先股Fullyparticipatingpreferredstock
部分参加优先股Partiallyparticipatingpreferredstock
非部分参加优先股Nonpartiallyparticipatingpreferredstock现金刊行Issuance
forcash
非现金刊行Issuancefornoncashconsideration
股票的归并刊行Lump-sumsalesofstock
刊行成本Issuancecost
成本法Costmethod
面值法Parvaluemethod
捐献资本Donatedcapital
盈利分派Distributionofearnings
股利Dividend
股利政策Dividendpolicy
宣告日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
十一、财务报表
财务报表FinancialStatement
财产欠债表BalanceSheet
利润表IncomeStatement
帐户式AccountForm
报告式ReportForm
编制（报表Prepare
工作稿本Worksheet
多步式Multi-step
单步式Single-step
十二、财务情况改动表
财务情况改动表中的现金基础SCFP.CashBasis现（金流量表
财务情况改动表中的运营资本基础SCFP.WorkingCapitalBasis（资本根源与运用表运营资本WorkingCapital
所有资源观点All-resourcesconcept
直接互换业务Directexchanges
正常营业活动Normaloperatingactivities
财务活动Financingactivities
投资活动Investingactivities
十三、财务报表剖析
财务报表剖析Analysisoffinancialstatements
比较财务报表Comparativefinancialstatements
趋向百分比Trendpercentage
比率Ratios
一般股每股利润Earningspershareofcommonstock
股利利润率Dividendyieldratio
价益比Price-earningsratio
一般股每股帐面价值Bookvaluepershareofcommonstock资本酬劳率Return
oninvestment
总财产酬劳率Returnontotalasset
债券利润率Yieldrateonbonds
已赢利息倍数Numberoftimesinterestearned
债券比率Debtratio
优先股利润率Yieldrateonpreferredstock
运营资本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
十四、归并财务报表
归并财务报表Consolidatedfinancialstatements
汲取归并Merger
创办归并Consolidation
控股公司Parentcompany
隶属公司Subsidiarycompany
少量股权Minorityinterest
权益联营归并Poolingof
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