会计概念中英文Word文档格式.docx

1、净资产B1-27 money-measurement concept：货币核算原则1-28 supplies：物料用品B1-34 entity concept：会计实体原则1-34 account：账户1-34 withdraw：提款，提取（资金）1-34 withdrawal：提款1-35 sole owner：独资经营者，个体户N1-38 corporation：法人，公司N1-38 partnership：合伙企业N1-38 proprietorship：独资企业1-39 deposit：存款B1-40 going-concern concept：持续经营原则1-41 concern：公

2、司（对工商企业的一般称呼）N1-43 monetary asset：货币资产N1-43 fair value：公平价值N1-43 nonmonetary asset：非货币资产N1-43 cost：成本B1-44 asset-measurement concept：资产核算原则1-44 market value：市场价值，市价1-45 marketable securities：有价证券，适销证券1-45 stock exchange：证券交易所1-49 depreciation：折旧1-50 inventory：存货1-56 bond：债券1-62 cash register：现金出纳机1-

3、62 petty cash：零用现金N1-64 lease：租赁N1-64 capital lease：资本租赁1-65 contract：合同，契约1-67 trademark：商标N1-69 noncurrent：非流动的1-70 current asset：流动资产1-74 current liabilities：流动负债1-74 become / fall due：到期1-75 repay：偿付B1-77 current ratio：流动比率1-77 meet ones obligations：偿债1-80 share：份额，股份，股票1-80 shareholder：股东1-80 s

4、tockholder：1-80 ownership：所有权1-81 additional paid-in capital：资本溢价，实收资本溢价，追加缴入资本1-82 transaction：交易1-83 profitable：赚钱的，有利可图的，盈利的1-86 operating activity：经营活动1-P20 goodwill：商誉PT1Q19 insurance policy：保单PT1Q19 prepaid expense：预付费用PT1Q20 plant and property：固定资产PT1Q22 accounts receivable：应收账款2-2 securities

5、：有价证券2-2 stock：股票，股份；存货，库存2-2 Treasury：财政部（英美常用，其他国家多用Ministry of Finance）2-2 treasury bonds：长期国债（由英、美政府发行的长期债券）N2-3 investment in safe：保值投资，安全投资 = safe investmenTN2-3 money market fund：货币市场基金N2-3 cash equivalent：现金等价物2-5 goods：货物2-5 raw material：原材料2-5 partially finished product：半成品2-5 resale：转卖，转售

6、2-8 intangible asset：无形资产2-10 tangible asset：有形资产2-11 property, plant and equipment：财产、厂房与设备，固定资产2-12 accumulated depreciation：累计折旧2-15 patent：专利权2-15 brand：商标，品牌，牌子2-15 logo：（企业、公司等的）专用标识、标记、商标（如用于广告中的）2-20 bank loan：银行借款2-20 promissory note：本票，期票N2-20 accrued liabilities：应计负债2-21 tax liability：应纳税

7、款2-22 long-term debt：长期债务N2-24 income tax：个人所得税；（美）也指公司所得税N2-24 deferred income tax：递延所得税2-37 note：票据；现钞，钞票2-37 note payable：应付票据2-37 note receivable：应收票据2-43 double-entry：复式记账，复式簿记2-51 sell at a profit：含利销售2-53 vendor：卖方2-55 on credit：信用交易，赊账2-57 mortgage：抵押贷款，按揭贷款2-57 balance：余额2-59 offer：递价，出价；出售

8、，发盘2-62 interest：利息；B2-64 income：收入，收益，利润2-68 financial information：财务信息2-68 income statement：损益表 = profit and loss accounT2-72 revenue：收入2-73 expense：费用2-81 surplus：盈余，利润N2-81 sales revenue：销售收入N2-81 interest revenue：利息收入N2-81 salary expense：工资费用N2-81 rent expense：租金费用2-P44 amortization：摊销，分期偿还3-4

9、Beg. Bal.：期初余额 = Beginning balanceB3-26 debit：n. 借方；v. 借记B3-26 credit：n. 贷方；v. 贷记N3-36 entry：会计分录3-38 net income：净收益N3-38 gross income：总收益，毛收益N3-38 operating income：营业收益B3-43 ledger：总账，总分类账B3-43 journal：日记账3-49 posting：过账B3-51 closing：结账，结转3-62 temporary account：临时性账户3-62 permanent account：永久性账户3-63

10、 maintenance expense：维修费用3-P64 check：支票3-P64 chart of accounts：会计科目表，账户一览表，科目汇总表3-P64 bookkeeper：簿记员，记账员3-P66 inflow：流入3-P66 outflow：流出B4-3 fiscal year：财务年度，财政年度，财年4-4 interim statement：中期报表，期中报表B4-6 accrual accounting：权责发生制会计，应计制会计4-14 cash accounting：现金会计B4-18 conservatism concept：稳健性原则，保守性原则N4-18

11、 materiality concept：重要性原则N4-18 realization concept：收入实现原则4-38 salesperson：推销员4-44 advances from customers：预收客户款N4-47 deferred revenue：递延收入N4-47 precollected revenue：预收收入N4-47 unearned revenue：未获收入4-53 rental revenue：租金收入N4-57 installment sales：分期收款销售4-59 bad debt：坏账4-65 allowance for doubtful accou

12、nts：坏账准备 = allowance for bad debtsN4-65 contra-asset account：资产备抵账户，资产对销账户4-66 bad debt expense：坏账费用4-69 write off：撤销（债务）；冲销，注销4-70 sales：销售额，销售量4-74 days sales uncollected：日销货未收款率，应收账款回收天数 = average collection periodPT4Q11 allowance for bad debts：坏账准备 = allowance for doubtful accountsB5-3 expenditu

13、re：支出，开支B5-15 unexpired cost：未耗成本B5-15 expired cost：已耗成本B5-19 matching concept：配比原则5-27 prepaid insurance：预付保险费5-31 prepaid rent：预付租金5-34 depreciation expense：折旧费用5-35 disbursement：付款5-37 accrued salaries：应计未付工资N5-38 withhold：扣款，扣缴N5-38 social security tax：社会保险税，社会福利税B5-40 fringe benefits：附加福利5-40 p

14、ension：养老金，退休金，补助金5-40 pension benefit：退休津贴，退休费5-40 accrued pension：应计养老金5-41 pension expense：养老金费用5-43 other post-employment benefits：其他就业后福利 （abbr. OPEB）5-45 accrued rent：应付租金，应计租金B5-50 loss：损失，亏损5-58 deed：契约，证书5-59 down payment：定金，首期付款5-61 commission：佣金N5-68 profit and loss statement：损益表 = income

15、 statement = profit and loss accountN5-68 earnings statement：5-70 cost of sales：销售成本5-71 gross margin：毛利，边际贡献，贡献毛益5-72 operating expense：营业费用5-72 income before tax：税前收益5-74 provision for income tax：备付所得税，所得税准备5-75 net loss：净损失N5-86 statement of cash flows：现金流量表5-87 gross margin percentage：毛利率5-89 ne

16、t income percentage：净收益率6-1 manufacturing company：制造业公司6-1 cost of goods sold：销货成本6-2 specific identification method：个别辨认法，分批认定法6-5 shipment：运送，运送货物6-5 perpetual inventory：永续盘存B6-9 deduction method：扣减法N6-10 point of sale：销售点6-13 goods available for sale：可销售货物6-16 physical inventory：实地盘存，实物盘存N6-17 lo

17、ss on inventory：存货损失6-18 shrinkage：缩水，损耗B6-22 inventory valuation：存货估价B6-27 first-in first-out method：先进先出法 FIFO6-27 financial accounting：财务会计B6-32 last-in first-out method：后进先出法 LIFOB6-35 average-cost method：平均成本法6-39 taxable income：应税所得，应纳税所得额，应税收益6-43 write down：减记6-46 merchandising company：商业公司6

18、-47 finished goods：成品，制成品，产成品 = finished product6-48 invoice：发票6-48 conversion cost：加工成本6-49 finished product：成品，制成品，产成品 = finished goods6-49 overhead：间接费用，管理费用6-50 direct material：直接材料6-50 direct labor：直接人工N6-51 other production cost：其他生产成本6-53 cost accounting：成本会计B6-54 product cost：产品成本B6-54 perio

19、d cost：期间成本B6-59 overhead rate：间接费用分配率6-59 indirect cost：间接成本N6-63 activity-based costing：作业成本法N6-63 cost driver：成本动因B6-64 inventory turnover：存货周转，存货周转率7-3 fixed assets：B7-5 acquisition：获得（或购买）行为，购置，收购7-6 broker：经纪人7-7 freight：运费7-9 lessor：出租人7-9 lessee：承租人7-16 service life：使用年限，耐用年限，使用寿命7-20 obsole

20、scence：陈旧过时7-25 residual value：残值，剩余价值7-28 depreciable cost：应计折旧成本N7-29 units-of-production depreciation：产量折旧法，生产单位折旧法N7-29 straight-line depreciation：直线折旧法N7-29 accelerated depreciation：加速折旧法7-33 depreciation rate：折旧率7-46 book value：账面价值7-56 gain （ or loss ） on disposition of plant：固定资产处理收益（或损失）B7-

21、62 depletion：递耗，折耗7-62 wasting asset：递耗资产B8-1 working capital：营运资本，营运资金，周转资金8-5 permanent capital：永久资本B8-7 debt capital：债务资本，借入资本8-9 face amount：票面金额，面额8-12 principal：本金8-16 portfolio：投资组合8-16 derivative：衍生工具，衍生产品8-21 shareholders equity：股东权益8-22 common shareholder：普通股股东8-22 preferred shareholder：优先

22、股股东8-22 preferred stock：优先股N8-22 limited partnership：有限责任合伙企业N8-22 trust：信托，托拉斯N8-22 S corporation：S公司8-23 par value：票面价值，面值8-26 no-par-value stock：无面值股票8-26 director：董事8-26 stated value：设定价值8-28 treasury stock：库存股份，库存股票8-28 outstanding stock：未清偿股票8-35 liquidate：清算，清盘8-43 net worth：净值，资本净值8-47 stock

23、 dividend：股票股利8-48 stock split：股份拆细，分股8-60 leverage：杠杆，杠杆作用，杠杆效应B8-62 debt ratio：债务比率，负债比率B8-65 consolidated financial statement：合并会计报表，合并财务报表8-65 parent：母公司8-65 subsidiary：子公司8-69 intrafamily transaction：家族内交易8-75 minority interest：少数股东权益9-3 accrual basis：权责发生制，应计制N9-3 liquidity：流动性，变现能力，清偿能力N9-3 s

24、olvency：偿债能力N9-7 cash flow from operating activities：营业活动现金流量N9-7 cash flow from investing activities：投资活动现金流量N9-7 cash flow from financing activities：筹资活动现金流量B9-8 cash basis：收付实现制，现金收付制N9-15 double counting：重复计算9-17 administrative expense：管理费用9-19 credit sale：赊销，递延付款销售9-22 End. Bal.：期末余额 = Ending b

25、alance9-40 cash flow statement：现金流量表 = statement of cash flows9-43 net：净得，净赚（某利润等）9-50 breakdown：分解，分类剖析9-53 mortgage bond：抵押债券，按揭债券N9-53 redemption：偿还，赎回N9-56 Generally Accepted Accounting Principles：公认会计准则 = GAAPN9-56 disposition：财产分配遗产税N9-63 free cash flow：自由现金流量N9-63 replacement：重置N9-63 cushion：

26、余量9-P183 proceeds：收入，进款9-P184 financial crisis：财务危机10-6 auditing：审计，核数10-6 certified public accountant：注册会计师，执业会计师 = CPA10-6 auditor：审计师，核数师N10-10 clean opinion：无保留意见指审计报告N10-10 unqualified opinion：N10-10 exception：审计异议，例外N10-10 qualified opinion：有保留意见指审计报告N10-10 qualification：附条件声明N10-10 suspend tr

27、ading：停牌10-11 return on equity：权益报酬率，净资产收益率 = ROE10-15 benchmark：基准，标杆10-26 profit margin percentage：毛利率；利润率，净利率10-43 quick ratio：速动比率，酸性测试比率 = acid test ratio = liquidity ratio10-43 acid test ratio：速动比率，酸性测试比率 = quick ratio = liquidity ratio10-45 capitalization：资本化10-50 earnings per share：每股收益 = EP

28、S10-53 price-earnings ratio：市盈率 = P/E ratio = PER10-56 return on permanent capital：永久资本回报率，永久资本收益率10-56 return on investment：投资回报率，投资收益率 = ROI10-57 pretax income：税前收益，税前利润10-58 EBIT：息税前利润，息税前收益 = earnings before interest and tax10-59 EBIT margin：EBIT利润率10-62 capital turnover ratio：资本周转率10-63 capital intensive：资本密集型10-69 fixtures：固定装置，装置，装修10-72 insolvency：无偿债能力，无力偿付10-80 real earnings：实际收益10-84 foreign operation：国外业务，境外业务10-85 red flag