经济财务术语中英文对照重点.docx

1、经济财务术语中英文对照重点财务术语中英文比较一、会计与会计理论会计 accounting决议人 Decision Maker投资人 Investor股东 Shareholder债权人 Creditor财务会计 Financial Accounting管理睬计 Management Accounting成本会计 Cost Accounting私业会计 Private Accounting民众会计 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管理睬计

2、协会 IMA美国会计学会 AAA税务稽核署 IRS独资公司 Proprietorship合伙人公司 Partnership公司 Corporation会计目标 Accounting Objectives会计假定 Accounting Assumptions会计因素 Accounting Elements会计原则 Accounting Principles会计实务过程 Accounting Procedures财务报表 Financial Statements财务剖析 Financial Analysis会计主体假定 Separate-entity Assumption钱币计量假定 Unit-o

3、f-measure Assumption连续经营假定 Continuity(Going-concern Assumption 会计分期假定 Time-periodAssumption财产 Asset欠债 Liability业主权益 Owners Equity收入 Revenue花费 Expense利润 Income损失 Loss历史成根源则 Cost Principle收入实现原则 Revenue Principle配比原则 Matching Principle全面表露原则 Full-disclosure (Reporting Principle客观性原则 Objective Principl

4、e一致性原则 Consistent Principle可比性原则 Comparability Principle重要性原则 Materiality Principle稳重性原则 Conservatism Principle权责发生制 Accrual Basis现金收付制 Cash Basis财务报告 Financial Report流动财产 Current assets流动欠债 Current Liabilities长久欠债 Long-term Liabilities投入资本 Contributed Capital保存利润 Retained Earning二、会计循环会计循环 Accounti

5、ng 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原始凭据 Source Document日志帐 Journal总分类帐 General Ledger明细分类帐 Subsidiary Ledger试算均衡 Trial Balance现金收款日志帐 Cash receipt journal现金付款日志帐 Cash disbursements journal销售日志帐 Sales Journal购货日志帐 Purchase Journal一般日志帐 Genera

6、l Journal工作稿本 Worksheet调整分录 Adjusting entries结帐 Closing entries三.现金与应收帐款现金 Cash银行存款 Cash in bank库存现金 Cash in hand流动财产 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银行存款调理表 Bank reconciliation statement在途存款 Outstanding deposit在途支票 Outstanding check对付凭据 Vouc

7、hers payable应收帐款 Account receivable应收单据 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坏帐花费 Bad debt expense备抵法 Allowance method备抵坏帐 Bad debt allowance损益表法 Income statement approach财产欠债表法 Balance sheet ap

8、proach帐龄剖析法 Aging analysis method直接冲销法 Direct write-off method带息单据 Interest bearing note不带息单据 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 com四、存货存货 Inventory商品存货 Merchandise inventory产成品存货 Finished go

9、ods inventory在产品存货 Work in process inventory原资料存货 Raw materials inventory起运地离岸价钱 F.O.B shipping point目的地抵岸价钱 F.O.B destination寄销 Consignment寄销人 Consignor承销人 Consignee按期盘存 Periodic inventory永续盘存 Perpetual inventory购货 Purchase购货折让和折扣 Purchase allowance and discounts存货盈利或欠缺 Inventory overages and short

10、ages分批认定法 Specific identification加权均匀法 Weighted average先进先出法 First-in, first-out or FIFO后进先出法 Lost-in, first-out or LIFO挪动均匀法 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零售价钱法 R

11、etail method成本率 Cost ratio五、长久投资长久投资 Long-term investment长久股票投资 Investment on stocks长久债券投资 Investment on bonds成本法 Cost method权益法 Equity method归并法 Consolidation method股利宣告日 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 Pre

12、mium on bonds票面利率 Contract interest rate, stated rate市场利率 Market interest ratio, Effective rate一般股 Common Stock优先股 Preferred Stock现金股利 Cash dividends股票股利 Stock dividends清理股利 Liquidating dividends到期日 Maturity date到期值 Maturity value直线摊销法 Straight-Line method of amortization实质利息摊销法 Effective-interest m

13、ethod of amortization六、固定财产固定财产 Plant assets or Fixed assets原值 Original value估计使用年限 Expected useful life估计残值 Estimated residual value折旧花费 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 Obsolescenc

14、e直线法 Straight-line method (SL工作量法 Units-of-production method (UOP加快折旧法 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经营租借 Operating lease融资租借 Capital lease低价购置权 Bargain purchase option (BPO财产欠债表外筹资 Off-balance-sheet

15、financing最低租借付款额 Minimum lease payments七、无形财产无形财产 Intangible assets专利权 Patents商标权 Trademarks, Trade names著作权 Copyrights特许权或专营权 Franchises商誉 Goodwill创办费 Organization cost租借权 Leasehold摊销 Amortization八、流动欠债欠债 Liability流动欠债 Current liability对付帐款 Account payable对付单据 Notes payable贴现单据 Discount notes长久欠债一年

16、内到期部分 Current maturities of long-term liabilities 对付股利 Dividends payable预收利润 Prepayments by customers存入保证金 Refundable deposits对付花费 Accrual expense增值税 value added tax营业税 Business tax对付所得税 Income tax payable对付奖金 Bonuses payable产质量量担保欠债 Estimated liabilities under product warranties赠品和兑换券 Premiums, cou

17、pons and trading stamps或有事项 Contingency或有欠债 Contingent或有损失 Loss contingencies或有益得 Gain contingencies永远性差别 Permanent difference时间性差别 Timing difference对付税款法 Taxes payable method纳税影响会计法 Tax effect accounting method递延所得税欠债法 Deferred income tax liability method对付单据 Notes payable贴现单据 Discount notes长久欠债一年内

18、到期部分 Current maturities of long-term liabilities 对付股利Dividends payable预收利润 Prepayments by customers存入保证金 Refundable deposits对付花费 Accrual expense增值税 value added tax营业税 Business tax对付所得税 Income tax payable对付奖金 Bonuses payable产质量量担保欠债 Estimated liabilities under product warranties赠品和兑换券 Premiums, coupo

19、ns and trading stamps或有事项 Contingency或有欠债 Contingent或有损失 Loss contingencies或有益得 Gain contingencies永远性差别 Permanent difference时间性差别 Timing difference对付税款法 Taxes payable method纳税影响会计法Tax effect accounting method递延所得税欠债法 Deferred income tax liability method 九、长久欠债长久欠债 Long-term Liabilities对付公司债券 Bonds p

20、ayable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信誉公司债券 Debenture Bonds一次还本公司债券 Term Bonds分期还本公司债券 Serial Bonds可变换公司债券 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一般公司债券 Ordinary Bonds利润公司债券 Income Bonds名义利率 ,票面利率

21、Nominal rate实质利率 Actual rate有效利率 Effective rate溢价 Premium折价 Discount面值 Par value直线法 Straight-line method实质利率法 Effective interest method到期直接偿付 Repayment at maturity 提早偿付 Repayment at advance偿债基金 Sinking fund长久对付单据 Long-term notes payable抵押借钱 Mortgage loan十、业主权益权益 Equity业主权益 Owners equity股东权益 Stockhol

22、ders equity投入资本 Contributed capital缴入资本 Paid-in capital股本 Capital stock资本公积 Capital surplus保存利润 Retained earnings审定股本 Authorized capital stock实收资本 Issued capital stock刊行在外股本 Outstanding capital stock库藏股 Treasury stock一般股 Common stock优先股 Preferred stock积累优先股 Cumulative preferred stock非积累优先股 Noncumula

23、tive preferred stock完整参加优先股 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 现金刊行 Issuancefor cash非现金刊行 Issuance for noncash consideration股票的归并刊行 Lump-sum sales of stock刊行成本 Issuance cost成本法 Cost method面值法 Par value

24、 method捐献资本 Donated capital盈利分派 Distribution of earnings股利 Dividend股利政策 Dividend policy宣告日 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十一、财务报表财务报表 Financial Statement财产欠债表 Balance Sheet利润表 Income Statement帐户式 Ac

25、count Form报告式 Report Form编制 (报表 Prepare工作稿本 Worksheet多步式 Multi-step单步式 Single-step十二、财务情况改动表财务情况改动表中的现金基础 SCFP.Cash Basis 现(金流量表财务情况改动表中的运营资本基础 SCFP.Working Capital Basis (资本根源与运用表运营资本 Working Capital所有资源观点 All-resources concept直接互换业务 Direct exchanges正常营业活动 Normal operating activities财务活动 Financing

26、activities投资活动 Investing activities十三、财务报表剖析财务报表剖析 Analysis of financial statements比较财务报表 Comparative financial statements趋向百分比 Trend percentage比率 Ratios一般股每股利润 Earnings per share of common stock股利利润率 Dividend yield ratio价益比 Price-earnings ratio一般股每股帐面价值 Book value per share of common stock资本酬劳率 Ret

27、urnon investment总财产酬劳率 Return on total asset债券利润率 Yield rate on bonds已赢利息倍数 Number of times interest earned债券比率 Debt ratio优先股利润率 Yield rate on preferred stock运营资本 Working Capital周转 Turnover存货周转率 Inventory turnover应收帐款周转率 Accounts receivable turnover流动比率 Current ratio速动比率 Quick ratio酸性试验比率 Acid test ratio十四、归并财务报表归并财务报表 Consolidated financial statements汲取归并 Merger创办归并 Consolidation控股公司 Parent company隶属公司 Subsidiary company少量股权 Minority interest权益联营归并 Pooling of