1、国际会计科目中英文对照 1 / 21 国际会计科目中英文对照 Account帐户 Accounting system会计系统 AmericanAccountingAssociation美国会计 协会 AmericanInstituteofCPAs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 CertificateinManagementAccounting管理 会计证书 Certificate Public
2、 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 2 / 21 Generallyacceptedaccountingprinciples公 认会计原则 General-purpose information通用目的信息 GovernmentAccountingOffice政府会计办 公室 InstituteofInternalAuditors
3、内部审计师协会InstituteofManagementAccountants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 SecuritiesandExchangeCommission证券交 易委员会 Statement of cash
4、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 3 / 21 Articulationxx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-conc
5、ern 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 4 / 21 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
6、 Stockholders equity股东权益 Window dressing门面粉饰 财会名词xx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
7、xx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 5 / 21 xx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
8、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 6 / 21 费用Expense 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(Report
9、ing) 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
10、收益Retained Earning (2)会计循环 7 / 21 会计循环Accounting Procedure/Cycle会计信息系统AccountinginformationSystem 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 J
11、ournal 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 8 / 21 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Bankreconciliationstatement 在途存款Ou
12、tstanding 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xxAllowance method 备抵坏帐Bad debt allowance 资产负
13、债表法Balance sheet approach 帐龄分析法Aging analysis method 9 / 21 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 in
14、ventory 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 10 / 21 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Purchaseallowanceand discounts 存货盈
15、余或短缺Inventoryoveragesand 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Lowerofcostormarketor 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 11 / 2
16、1 毛利法Gross margin method 零售价格xxRetail 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 val
17、ue 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 12 / 21 清算股利Liquidating dividends 到期日Maturity date 到期值Maturity value 直线摊销法Straight-Linemethodofamort
18、ization 实际利息摊销法Effective-interestmethodof 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
19、-process 磨损Wear and tear 过时Obsolescence 直线法Straight-line method(SL) 工作量法Units-of-productionmethod (UOP) 加速折旧法Accelerateddepreciation method 13 / 21 双倍余额递减法Double-declingbalance method(DDB) 年数总和法Sum-of-the-years-digitsmethod (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 purcha
20、se 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 著作权Copyrights xx或专营权Franchises 商誉Goodwill 开办费Organization cost 租赁权Leasehold 摊销Amortization 14 / 21 (8)流动负债 负债Liability 流动负债Current liability 应付帐款Accoun
21、t payable 应付票据Notes payable 贴现票据Discount notes 长期负债一年内到期部分Currentmaturities 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 应付奖金Bonuses payable 产品质量担保负债Estimatedliabilitiesunder product warranti
22、es 赠品和兑换券Premiums,couponsandtrading 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 15 / 21 应付税款法Taxes payable method纳税影响会计法Taxeffectaccountingmethod (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Sec
23、ured 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 名义利率,票面利率Nominal rate实际利率Actual rate 有效利率Effective r
24、ate 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 16 / 21 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 capita
25、l 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 xx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Noncumulativepreferred 17 / 21 stock 完全参加优先
26、股Fullyparticipating preferred stock 部分参加优先股Partiallyparticipating 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Issuancefornoncash 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xxPar value method 捐赠资本Donated capital 盈余
27、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 18 / 21 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 帐户式Account Form 报告式Report Form 编制(报表)Prepare 工
28、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.CashBasis (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 19 / 21 投资活动Investing activi
29、ties (13)财务报表分析 财务报表分析Analysisoffinancialstatements 比较财务报表Comparativefinancialstatements 趋势百分比Trend percentage 比率Ratios 股利收益率Dividend yield ratio 价益比Price-earnings ratio 普通股每股帐面价值Bookvaluepershare 资本报酬率Return on investment 总资产报酬率Return on total asset 债券收益率Yield rate on bonds 已获利息倍数Numberoftimesinter
30、est earned 债券比率Debt ratio 优先股收益率Yield rate on preferred stock 营运资本Working Capital xxTurnover 存货周转率Inventory turnover 应收帐款周转率Accountsreceivable turnover 20 / 21 流动比率Current ratio 速动比率Quick ratio 酸性试验比率Acid test ratio (14)合并财务报表 合并财务报表Consolidatedfinancial statements 吸收合并Merger 创立合并Consolidation 少数股权M
31、inority interest 权益联营合并Pooling of interest 购买合并Combination by purchase 权益法Equity method 成本法Cost method (15)物价变动中的会计计量 物价变动之会计Price-levelchanges accounting 一般物价水平会计Generalprice-level accounting 货币购买力会计Purchasing-power accounting 21 / 21 统一币值会计Constant dollar accounting 历史成本Historical cost 现行价值会计Current value accounting 现行成本Current cost重置成本Replacement cost 物价指数Price-level index 国民生产总值物价指数Grossnationalproductimplicitpricedeflator(orGNPdeflator) 货币购买力损益Purchasing-powergai
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