财会中英名词对照表Word文档下载推荐.docx

1、公司Corporation会计目标Objectives会计假设Assumptions会计要素Elements会计原则Principles会计实务过程Procedures财务报表Statements财务分析FinancialAnalysis会计主体假设Separate-entityAssumption货币计量假设Unit-of-measure持续经营假设Continuity（Going-concern）会计分期假设Time-period资产Asset负债Liability业主权益OwnersEquity收入Revenue费用Expense收益Income亏损Loss历史成本原则Principle

2、收入实现原则配比原则Matching全面披露原则Full-disclosure（Reporting）客观性原则Objective一致性原则Consistent可比性原则Comparability重大性原则MaterialityPrinciple稳健性原则Conservatism权责发生制AccrualBasis现金收付制Cash财务报告Report流动资产Currentassets流动负债Liabilities长期负债Long-term投入资本ContributedCapital留存收益RetainedEarning（2）会计循环会计循环Procedure/Cycle会计信息系统informa

3、tionSystem帐户Ledger会计科目Account会计分录Journalentry原始凭证Sourcedocument日记帐总分类帐General明细分类帐Subsidiary试算平衡TrialBalance现金收款日记帐receiptjournal现金付款日记帐disbursements销售日记帐Sales购货日记帐Purchase普通日记帐工作底稿Worksheet调整分录Adjustingentries结帐Closing（3）现金与应收帐款现金银行存款inbank库存现金hand偿债基金Sinkingfund定额备用金Imprestpettycash支票Check（cheque）

4、银行对帐单Bankstatement银行存款调节表reconciliation在途存款Outstandingdeposit在途支票check应付凭单Voucherspayable应收帐款receivable应收票据Note起运点交货价F.O.Bshippingpoint目的地交货价destination商业折扣Tradediscount现金折扣销售退回及折让returnandallowance坏帐费用Baddebtexpense备抵法Allowancemethod备抵坏帐损益表法approach资产负债表法sheet帐龄分析法Aginganalysis直接冲销法Directwrite-off带

5、息票据Interestbearingnote不带息票据Non-interest出票人受款人Payee本金Principal利息 率rate到期日Maturitydate本票Promissory贴现Discount背书Endorse拒付费Protestfee4）存货存货Inventory商品 存货Merchandiseinventory产成品存货Finishedgoods在产品存货Workprocess原材料存货Rawmaterials起运地离岸价格目的地抵岸价格寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodic永续盘存Perpetualinven

6、tory购货购货折让和折扣discounts存货盈余或短缺overagesshortages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,LIFO移动平均法Moving成本或市价孰低法LowerofcostmarketLCM市价Marketvalue重置成本Replacement可变现净值Netrealizable上限Upperlimit下限毛利法Grossmargin零售价格法Retail成本率ratio5）长期投资长期投资investment长期股票投资Inv

7、estmentonstocks长期 债券 投资bonds成本法权益法合并法Consolidation股利宣布日Declaration股权登记日Daterecord除息日Ex-dividend付息日Payment债券面值Facevalue,Par债券折价债券溢价Premium票面利率Contractinterestrate,stated市场利率ratio,Effective普通股CommonStock优先股Preferred现金股利dividends股票股利清算股利Liquidating到期值直线摊销法Straight-Lineamortization实际 利息 摊销法Effective-int

8、erestamortization6）固定资产固定资产PlantFixed原值Original预计使用年限Expectedusefullife预计残值Estimatedresidual折旧费用Depreciation累计折旧Accumulateddepreciation帐面价值Carrying应提折旧成本净值在建工程Construction-in-process磨损Weartear过时Obsolescence直线法Straight-line（SL）工作量法Units-of-production（UOP）加速折旧法Accelerated双倍余额递减法Double-decliningbalance（DDB）年数总和法Sum-of-the-years-digits（SYD）以旧换新经营租赁Operatinglease融资租赁廉价购买权Bargainpurchaseoption（BPO）资产负债表外筹资Off-balance-sheetfinancing最低租赁付款额Minimumpayments7）无形资产无形资产Intangible专利权Patents商标权Trademarks,names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization租赁权