国际会计科目对照表中英.docx

国际会计科目对照表中英.docx

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国际会计科目对照表中英

ccount?

帐户

Accounting?

system?

会计系统?

American?

Accounting?

Association?

美国会计协会?

American?

Institute?

of?

CPAs?

美国注册会计师协会?

Audit?

审计?

Balance?

sheet?

资产负债表?

Bookkeepking?

簿记?

Cash?

flow?

prospects?

现金流量预测?

Certificate?

in?

Internal?

Auditing?

内部审计证书?

Certificate?

in?

Management?

Accounting?

管理会计证书?

Certificate?

Public?

Accountant注册会计师?

Cost?

accounting?

成本会计?

External?

users?

外部使用者?

Financial?

accounting?

财务会计?

Financial?

Accounting?

Standards?

Board?

财务会计准则委员会?

Financial?

forecast?

财务预测?

Generally?

accepted?

accounting?

principles?

公认会计原则?

General-purpose?

information?

通用目的信息

Government?

Accounting?

Office?

政府会计办公室?

Income?

statement?

损益表?

Institute?

of?

Internal?

Auditors?

内部审计师协会?

Institute?

of?

Management?

Accountants?

管理会计师协会?

Integrity?

整合性?

Internal?

auditing?

内部审计?

Internal?

control?

structure?

内部控制结构?

Internal?

Revenue?

Service?

国内收入署?

Internal?

users?

内部使用者?

Management?

accounting?

管理会计?

Return?

of?

investment?

投资回报?

Return?

on?

investment?

投资报酬?

Securities?

and?

Exchange?

Commission?

证券交易委员会?

Statement?

of?

cash?

flow?

现金流量表?

Statement?

of?

financial?

position?

财务状况表?

Tax?

accounting?

税务会计?

Accounting?

equation?

会计等式?

Articulation?

勾稽关系?

Assets?

资产?

Business?

entity?

企业个体?

Capital?

stock?

股本?

Corporation?

公司?

Cost?

principle?

成本原则?

Creditor?

债权人?

Deflation?

通货紧缩?

Disclosure?

批露?

Expenses?

费用?

Financial?

statement?

财务报表?

Financial?

activities?

筹资活动?

Going-concern?

assumption?

持续经营假设

Inflation?

通货膨涨?

Investing?

activities?

投资活动?

Liabilities?

负债?

Negative?

cash?

flow?

负现金流量?

Operating?

activities?

经营活动?

Owners?

equity?

所有者权益?

Partnership?

合伙企业?

Positive?

cash?

flow?

正现金流量?

Retained?

earning?

留存利润?

Revenue?

收入?

Sole?

proprietorship?

独资企业?

Solvency?

清偿能力?

Stable-dollar?

assumption?

稳定货币假设?

Stockholders?

股东?

Stockholders?

equity?

股东权益?

Window?

dressing?

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?

Decision?

Maker?

投资人?

Investor?

股东?

Shareholder?

债权人?

Creditor?

财务会计?

Financial?

Accounting?

管理会计?

Management?

Accounting?

成本会计?

Cost?

Accounting?

私业会计?

Private?

Accounting?

公众会计?

Public?

Accounting?

注册会计师?

CPA?

Certified?

Public?

Accountant?

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?

Accounting?

Objectives?

会计假设?

Accounting?

Assumptions?

会计要素?

Accounting?

Elements?

会计原则?

Accounting?

Principles?

会计实务过程?

Accounting?

Procedures?

财务报表?

Financial?

Statements?

财务分析Financial?

Analysis?

会计主体假设?

Separate-entity?

Assumption?

货币计量假设?

Unit-of-measure?

Assumption?

持续经营假设?

Continuity（Going-concern）?

Assumption?

会计分期假设?

Time-period?

Assumption?

资产?

Asset?

负债?

Liability?

业主权益?

Owners?

Equity?

收入?

Revenue?

费用?

Expense?

收益?

Income?

亏损?

Loss?

历史成本原则?

Cost?

Principle?

收入实现原则?

Revenue?

Principle?

配比原则?

Matching?

Principle?

全面披露原则?

Full-disclosure?

（Reporting）?

Principle?

客观性原则?

Objective?

Principle?

一致性原则?

Consistent?

Principle?

可比性原则?

Comparability?

Principle?

重大性原则?

Materiality?

Principle

稳健性原则?

Conservatism?

Principle?

权责发生制?

Accrual?

Basis?

现金收付制?

Cash?

Basis?

财务报告?

Financial?

Report?

流动资产?

Current?

assets?

流动负债?

Current?

Liabilities?

长期负债?

Long-term?

Liabilities?

投入资本?

Contributed?

Capital?

留存收益?

Retained?

Earning?

－－－－－－－－－－－－－－－－－－－－－－－－－

（2）会计循环?

会计循环?

Accounting?

Procedure/Cycle?

会计信息系统?

Accounting?

information?

System?

帐户?

Ledger?

会计科目?

Account?

会计分录?

Journal?

entry?

原始凭证?

Source?

Document?

日记帐?

Journal?

总分类帐?

General?

Ledger?

明细分类帐?

Subsidiary?

Ledger?

试算平衡?

Trial?

Balance?

现金收款日记帐?

Cash?

receipt?

journal?

现金付款日记帐?

Cash?

disbursements?

journal?

销售日记帐?

Sales?

Journal?

购货日记帐?

Purchase?

Journal?

普通日记帐?

General?

Journal?

工作底稿?

Worksheet?

调整分录?

Adjusting?

entries?

结帐?

Closing?

entries?

－－－－－－－－－－－－－－－－－－－－－－－－－

（3）现金与应收帐款?

现金?

Cash?

银行存款?

Cash?

in?

bank?

库存现金?

Cash?

in?

hand?

流动资产?

Current?

assets?

偿债基金?

Sinking?

fund?

定额备用金?

Imprest?

petty?

cash?

支票?

Check（cheque）?

银行对帐单?

Bank?

statement?

银行存款调节表?

Bank?

reconciliation?

statement?

在途存款?

Outstanding?

deposit?

在途支票?

Outstanding?

check?

应付凭单?

Vouchers?

payable?

应收帐款?

Account?

receivable?

应收票据?

Note?

receivable?

起运点交货价?

F.O.B?

shipping?

point?

目的地交货价?

F.O.B?

destination?

point?

商业折扣?

Trade?

discount?

现金折扣?

Cash?

discount?

销售退回及折让?

Sales?

return?

and?

allowance?

坏帐费用?

Bad?

debt?

expense?

备抵法?

Allowance?

method?

备抵坏帐?

Bad?

debt?

allowance?

损益表法?

Income?

statement?

approach?

资产负债表法?

Balance?

sheet?

approach?

帐龄分析法?

Aging?

analysis?

method?

直接冲销法?

Direct?

write-off?

method?

带息票据?

Interest?

bearing?

note?

不带息票据?

Non-interest?

bearing?

note?

出票人?

Maker?

受款人?

Payee?

本金?

Principal?

利息率?

Interest?

rate?

到期日?

Maturity?

date?

本票?

Promissory?

note?

贴现?

Discount?

背书?

Endorse?

拒付费?

Protest?

fee?

－－－－－－－－－－－－－－－－－－－－－－－－－

（4）存货?

存货?

Inventory?

商品存货?

Merchandise?

inventory?

产成品存货?

Finished?

goods?

inventory?

在产品存货?

Work?

in?

process?

inventory?

原材料存货?

Raw?

materials?

inventory?

起运地离岸价格?

F.O.B?

shipping?

point?

目的地抵岸价格?

F.O.B?

destination?

寄销?

Consignment?

寄销人?

Consignor?

承销人?

Consignee?

定期盘存?

Periodic?

inventory?

永续盘存?

Perpetual?

inventory

购货?

Purchase?

购货折让和折扣?

Purchase?

allowance?

and?

discounts?

存货盈余或短缺?

Inventory?

overages?

and?

shortages?

分批认定法?

Specific?

identification?

加权平均法?

Weighted?

average?

先进先出法?

First-in,?

first-out?

or?

FIFO?

后进先出法?

Lost-in,?

first-out?

or?

LIFO?

移动平均法?

Moving?

average?

成本或市价孰低法?

Lower?

of?

cost?

or?

market?

or?

LCM?

市价?

Market?

value?

重置成本?

Replacement?

cost?

可变现净值?

Net?

realizable?

value?

上限?

Upper?

limit?

下限?

Lower?

limit?

毛利法?

Gross?

margin?

method?

零售价格法?

Retail?

method?

成本率?

Cost?

ratio?

－－－－－－－－－－－－－－－－－－－－－－－－－

（5）长期投资?

长期投资?

Long-term?

investment?

长期股票投资?

Investment?

on?

stocks?

长期债券投资?

Investment?

on?

bonds?

成本法?

Cost?

method?

权益法?

Equity?

method?

合并法?

Consolidation?

method?

股利宣布日?

Declaration?

date?

股权登记日?

Date?

of?

record?

除息日?

Ex-dividend?

date?

付息日?

Payment?

date?

债券面值?

Face?

value,?

Par?

value?

债券折价?

Discount?

on?

bonds?

债券溢价?

Premium?

on?

bonds?

票面利率?

Contract?

interest?

rate,?

stated?

rate?

市场利率?

Market?

interest?

ratio,?

Effective?

rate?

普通股?

Common?

Stock?

优先股?

Preferred?

Stock?

现金股利?

Cash?

dividends?

股票股利?

Stock?

dividends?

清算股利?

Liquidating?

dividends?

到期日?

Maturity?

date?

到期值?

Maturity?

value?

直线摊销法?

Straight-Line?

method?

of?

amortization?

实际利息摊销法?

Effective-interest?

method?

of?

amortization?

－－－－－－－－－－－－－－－－－－－－－－－－-

（6）固定资产?

固定资产?

Plant?

assets?

or?

Fixed?

assets?

原值?

Original?

value?

预计使用年限?

Expected?

useful?

life?

预计残nbsp;Estimated?

residual?

value?

折旧费用?

Depreciation?

expense?

累计折旧?

Accumulated?

depreciation?

帐面价值?

Carrying?

value?

应提折旧成本?

Depreciation?

cost?

净值?

Net?

value?

在建工程?

Construction-in-process?

磨损?

Wear?

and?

tear?

过时?

Obsolescence?

直线法?

Straight-line?

method?

（SL）?

工作量法?

Units-of-production?

method?

（UOP）?

加速折旧法?

Accelerated?

depreciation?

method?

双倍余额递减法?

Double-declining?

balance?

method?

（DDB）?

年数总和法?

Sum-of-the-years-digits?

method?

（SYD）?

以旧换新?

Trade?

in?

经营租赁?

Operating?

lease?

融资租赁?

Capital?

lease?

廉价购买权?

Bargain?

purchase?

option?

（BPO）?

资产负债表外筹资?

Off-balance-sheet?

financing?

最低租赁付款额?

Minimum?

lease?

payments

－－－－－－－－－－－－－－－－－－－－－－－－?

（7）无形资产?

无形资产?

Intangible?

assets?

专利权?

Patents?

商标权?

Trademarks,?

Trade?

names?

着作权?

Copyrights?

特许权或专营权?

Franchises?

商誉?

Goodwill?

开办费?

Organization?

cost?

租赁权?

Leasehold?

摊销?

Amortization?

－－－－－－－－－－－－－－－－－－－－－－－－－

（8）流动负债?

负债?

Liability?

流动负债?

Current?

liability?

应付帐款?

Account?

payable?

应付票据?

Notes?

payable?

贴现票据?

Discount?

notes?

长期负债一年内到期部分?

Current?

maturities?

of?

long-term?

liabilities

应付股利?

Dividends?

payable?

预收收益?

Prepayments?

by?

customers?

存入保证金?

Refundable?

deposits?

应付费用?

Accrual?

expense?

增值税?

value?

added?

tax?

营业税?

Business?

tax?

应付所得税?

Income?

tax?

payable?

应付奖金?

Bonuses?

payable?

产品质量担保负债?

Estimated?

liabilities?

under?

product?

warranties?

赠品和兑换券?

Premiums,?

coupons?

and?

trading?

stamps?

或有事项?

Contingency?

或有负债?

Contingent?

或有损失?

Loss?

contingencies?

或有利得?

Gain?

contingencies?

永久性差异?

Permanent?

difference?

时间性差异?

Timing?

difference?

应付税款法?

Taxes?

payable?

method?

纳税影响会计法?

Tax?

effect?

accounting?

method?

递延所得税负债法?

Deferred?

income?

tax?

liability?

method?

－－－－－－－－－－－－－－－－－－－－－－－－－

（9）长期负债?

长期负债?

Long-term?

Liabilities?

应付公司债券?

Bonds?

payable?

有担保品的公司债券?

Secured?

Bonds?

抵押公司债券?

Mortgage?

Bonds?

保证公司债券?

Guaranteed?

Bonds?

信用公司债券?

Debenture?

Bonds?

一次还本公司债券?

Term?

Bonds?

分期还本公司债券?

Serial?

Bonds?

可转换公司债券?

Convertible?

Bonds?

可赎回公司债券?

Callable?

Bonds?

可要求公司债券?

Redeemable?

Bonds?

记名公司债券?

Registered?

Bonds?

无记名公司债券?

Coupon?

Bonds?

普通公司债券?

Ordinary?

Bonds?

收益公司债券?

Income?

Bonds?

名义利率，票面利率?

Nominal?

rate?

实际利率?

Actual?

rate?

有效利率?

Effective?

rate?

溢价?

Premium?

折价?

Discount?

面值?

Par?

value?

直线法?

Straight-line?

method?

实际利率法?

Effective?

interest?

method?

到期直接偿付?

Repayment?

at?

maturity?

提前偿付?

Repayment?

at?

advance?

偿债基金?

Sinking?

fund?

长期应付票据?

Long-term?

notes?

payable?

抵押借款?

Mortgage?

loan

－－－－－－－－－－－－－－－－－－－－－－－－－

（10）业主权益?

权益?

Equity?

业主权益?

Owners?

equity?

股东权益?

Stockholders?

equity?

投入资本?

Contributed?

capital?

缴入资本?

Paid-in?

capital?

股本?

Capital?

stock?

资本公积?

Capital?

surplus?

留存收益?

Retained?

earnings?

核定股本?

Authorized?

capital?

stock?

实收资本?

Issued?

capital?

stock?

发行在外股本?

Outstanding?

capital?

stock?

库藏股?

Treasury?

stock?

普通股?

Common?

stock?

优先股?

Preferred?

stock?

累积优先股?

Cumulative?

preferred?

stock?

非累积优先股?

Noncumulative?

preferred?

stock?

完全参加优先股?

Fully?

participating?

preferred?

stock?

部分参加优先股?

Partially?

participating?

preferred?

stock?

非部分参加优先股?

Nonpartially?

participating?

preferred?

stock?

现金发行?

Issuance?

for?

cash?

非现金发行?

Issuance?

for?

noncash?

consideration?

股票的合并发行?

Lump-sum?

sales?

of?

stock?

发行成本?

Issuance?

cost?

成本法?

Cost?

method?

面值法?

Par?

value?

method?

捐赠资本?

Donated?

capital?

盈余分配?

Distribution?

of?

earnings?

股利?

Dividend?

股利政策?

Dividend?

policy?

宣布日?

Date?

of?

declaration?

股权登记日?

Date?

of?

record?

除息日?

Ex-dividend?

date?

股利支付日?

Date?

of?

payment?

现金股利?

Cash?

dividend?

股票股利?

Stock?

dividend?

拨款?

appropriation?

－－－－－－－－－－－－－－－－－－－－－－－－－

（11）财务报表?

财务报表?

Financial?

Statement?

资产负债表?

Balance?

Sheet?

收益表?

Income?

Statement?

帐户式?

Account?

Form?

报告式?

Report?

Form?

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.Cash?

Basis?

（现金流量表）?

财务状况变动表中的营运资金基础?

SCFP.Working?

Capital?

Basis?

（资金来源与运用表）?

营运资金?

Working?

Capital?

全部资源概念?

All-resources?

concept?

直接:

）业务?

Direct?

exchanges?

正常营业活动?

Normal?

operating?

activities?

财务活动?

Financing?

activities?

投资活动?

Investing?

activities?

－－－－－－－－－－－－－－－－－－－－－－－－－

（13）财务报表分析?

财务报表分析?

Analysis?

of?

financial?

statements?

比较财务报表?

Compar