会计用语中英日对照解析.docx

1、会计用语中英日对照解析记账、簿记Bookkeeping 簿記会计accounting会計、経理借方Debit借方贷方credit貸方交易transaction取引会计科目Account headings 勘定科目日记账分录Journal entry仕訳日记账Journal 仕訳帳转记Post ,transfer 転記总清账; 总分类账; 普通分类账; 总账General ledger 総勘定元帳现金帐簿cashbook現金出納帳决算closing決算结账分录Closing entry決算仕訳结账后试算表After/post-closing trial balance繰越試算表日记账调整分录Ad

2、justing journal entry修正仕訳Continental form of closing the ledger 大陸式決算法English form of closing the ledger 英美式结算法营业收益Operating income 営業収益营业外收益/非营业收益Non-operating income 営業外収益营业外费用/非营业费用Non-operating expenses営業外費用营业外损益Non-operating profit and loss 営業外損益经常利益Ordinary profit経常利益税前净收入Net income before tax

3、 税金等調整前純利益Extraordinary profit (loss)特別利益（損失）借贷对照表Balance sheet貸借対照表B/S损益报表Income statement 損益計算書当期净利润（亏损）Net income(loss)当期純利益（損失）本期收益（损益），收益（损益）汇兑Income summary集合損益（損益勘定）余额结转下期Balance carried forward profit次期繰越利益余额结转上期Balance brought forward profit 前期繰越利益押金、保证金deposit預金、小额现金Petty cash小口現金支票帐号Check

4、ing account/ a current account当座預金应收帐款Accounts receivable 売掛金未收支票Notes receivable受取手形应付支票Notes payable 支払手形递延所得税资产Deferred tax assets 繰延税金資産应收款项Accounts due未収金负债/债务Liabilities負債有价证券Securities 有価証券建筑Building and structure 建物土地land土地设备Tooling and equipment 設備投资性证券Investment securities 备抵坏账/坏账准备金Allowa

5、nce for bad debts 貸倒引当金车辆搬运设备Machinery and vehicles 車両運搬具应付账款Accounts payable 買掛金贷款、借款loan借入金应付款Money unpaid 未払金资本 Shareholders equity 資本资本Capital资本盈余Capital surplus資本剰余金留存利润/未分配利润Retained earnings 留保所得股东权益Shareholders equity 株主資本费用expenses費用租金rent地代家賃消耗品费用Supplies expenses消耗品費水电暖费utility expenses/

6、heating and lighting expenses水道光熱費装运费Packing and freight 荷造運賃保险Insurance 保険料维护修理费Maintenance and repairs 修繕費折旧费Depreciation 原価償却費支付手续费Commission paid 支払手数料广告宣传非Advertising 広告宣伝費税收和公共收费Tax and public charge租税公課图书培训费Books training expense 図書研修費研究开发费Research and development spending 研究開発費收入Revenues 収益/

7、業売上Sales 売上流动负债current liabilities流動負債流动资产Current assets流動資産应付短期借款Short-term loan payable短期借入金预付款advance立替金预收账款Deposits received預金应付法人税等Income taxes payable未払法人税等Long term liabilities固定負債Marketable securities 有価証券General reserves 別途積立金Legal reserves 利益準備金Buildings 建物Structures構築物Tangible fixed asset

8、s 有形固定資産Accumulated depreciation 減価償却累計額Equipment and fixtures器具備品暂付款Suspense payment 仮払金Profit and loss statement 損益計算書P/LProcessing costs paid to sub-contractors 外注加工費Ordinary profit 経常利益Miscellaneous losses 雑損失Miscellaneous income雑収入Extraordinary losses 特別損失Extraordinary gains 特別利益wages雑給dues 諸会費

9、Office supplies 事務用消耗品費Stationary 事務用品費Miscellaneous 雑費Provision for income taxes 法人税及住民税Gains on disposal of fixed assets 固定資産売却益Loss on disposal of fixed assets 固定資産売却損Interest income受入利息、利子所得、金利収入、受取利息Interest expenses支払利息Income before taxes 税引前当期利益commission支払手数料Sales commission 販売手数料Retirement

10、allowance 退職金Inventory at end of period 期末棚卸高Gross profit 売上利益Import charges 輸入諸掛Accelerated depreciation 加速償却Bonuses 賞与Welfare 福利厚生費Advance received前受金Purchase discount and returns 仕入値引戻高Sales rebates and discount 売上値引戻Legal welfare 法定福利費Cost of sales 売上原価Notes receivable 受取手形Affiliates 関連会社Adminis

11、trative expense 管理費Alliance investments 提携投資Acquisition cost 取得原価Inventory at beginning of period 期首棚卸高SGA (Selling and General administrative expenses)販売費及一般管理費Unappropriated retained earnings at beginning of year繰越利益剰余金期首残高Unappropriated retained earnings at end of period繰越利益剰余金期末残高Dividends recei

12、ved受取配当金Loss from prior period adjustment前期損益修正損Gain from prior period adjustment前期損益修正益Provision for xxxxXXX引当金繰入Provision for allowance for bad debts貸倒引当金繰入准备金Provision Prepaid expense前払費用Retained earnings 繰越利益剰余金Notes receivable discounted 割引手形Notes receivable endorsed 裏書手形Allowance for bad debts

13、 貸倒引当金Absorption approach全部原価权责发生制Accrual basis 発生主義Annuity due期首年金For example, the payments might be made at the beginning of each of the five years instead of at the end of each year. This is an annuity due (annuity in advance)in contrast to an ordinary annuity (annuity in arrears)附加实缴资本、资本公积Addit

14、ional paid in capital (APIC)資本剰余金Acid ratio(quick ratio)当座比率Accrued /prepaid pension cost (APE)Accumulated other comprehensive income 他包括利益累計額Activity-based costing (ABC)活動基準原価計算Activity-based management (ABM)活動基準原価管理Asset turnover ratio(sales-to-assets ratio)資金回転率At date of declaration 配当決議日At date

15、 of distribution 有価証券交付日At date of payment 配当金支払日At date of record名義書換停日Average collection period 売上債権回収期間Avoidable costs回避可能Bad debts expense 貸倒損失Bonds 社債Book value簿価Break- even point 損益分岐点By-product 副産物Callable preferred stock 償還優先株式Capital expenditures 資本的支出Capital appreciation 値上益Capital stock c

16、ertificate株券Cash basis現金主義Cash basis accounting : method of recognizing revenue and expenses when cash is received or disbursed rather than when earned or incurred.charter定款Certificated management accountant (CMA)公認管理会計士Cash ratio支払準備率Clean opinion 適正意見Common stock 普通株Compensated absences 有給休暇补偿平衡、补

17、偿余额、最低应存数Compensating balance 拘束残高Contingent liabilities偶発債務Consolidated financial statement連結財務諸表Consolidated statement of financial position連結貸借対照表Construction in progress account 建設仮勘定Controllable cost 管理可能費Conversion costs加工費転換原価Cost accounting 原価計算Cost of goods sold売上原価Cost prediction 原価予測Cost-

18、volume-profit analysis CVP分析累计股息/累积红利Cumulative dividends 累計配当金Current rate流動利率Coupon rate(nominal interest rate )表面利率Current yield 現在利回Annual interest payments divided by the current price of a bond.Cumulative effect of a change in accounting principle 会計処理変更積極的影響額信用债券、无担保债券Debenture bond （無担保）社債Da

19、ys in inventory Debt ratio負債比率Debt securities 債務証券Deficit balance 赤字Direct cost 直接費Differential cost差額原価Direct method 直接配賦法Defined benefit plan 給付金建年金制度Discontinued operations 非継続事業項目Discount issue 割引発行Dividend yield 配当利回Double-declining balance Economic value added (EVA)経済的付加価値有效利率法/实际利息法Effective

20、interest method 実効利息法Employee stock ownership plan(ESOP)従業員持株制度Equity 株式、持分Equity method 持分法Earnings per share 株当利益Extraordinary gain or loss 臨時損益Extraordinary items 特別損益項目Fair value based method 公正価値基準法Financial income財務利益财务杠杆比率Financial Leverage Ratio財務率Footnotes 注記Flexible budget variance 弾力性（変動）

21、予算差異goodwill暖簾、信用、営業権Gross margin売上総利益Historical Cost取得原価Hypothecated assets 担保資産Incremental cost増分原価Foreign currency transaction adjustment 外貨換算調整勘定Interest earned 受取利息Capital asset pricing model(CAPM) 資本資産評価金额数值后进先出法Dollar-value LIFOIncome from continuing operations 継続事業利益Internal rate of return (

22、IRR)内部収益率分期收款销货Installment sales割賦販売Internal revenue code 税法空头支票Kite 融通手形Liquidating dividends 精算配当Income or loss from discontinued operations 中止事業損益Investment and sundry assets 投資及他資産Lower of cost or market 低下法Liquidity ratio 流動性比率Lessor 賃貸人lessee賃借人Investments at equity持分法Minority interest少数株主持分Ne

23、t present value(NPV)正味現在価値Moving average 移動平均法The average cost of goods on hand must be recalculated any time additional inventory is purchased.Net realizable value正味実現可能価格名义利率Nominal interest rate票面利率,息票利率Synonym for coupon rate Normal operating cycle rule 正常営業循環基準Notes receivable 短期貸付金抵消账户Offset a

24、ccount 見返勘定Operating leaseA lease that should be accounted for by the lessee as ordinary rent expenses.Par issue平価発行会计责任、可说明性accountabilitybank debenture金融债券bearer debenture不记名债券coupon bank debenture附息票金融债券customs debenture海关退税凭单foreign currency denominated debenture外币债券funding debenture以债券偿付利息irredeemable debenture只付息不还本的公司债redeemable debentures可提前偿还公司债, 可赎公司债school debenture学生债券secured debentures担保借款股份simple debenture (naked)