财务术语中英对照

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1、百度文库一、 会计与会计理论二、 会计accounting三、 决策人Decision Maker四、 投资人Investor五、 股东Shareholder六、 债权人Creditor七、 财务会计Financial Accounting八、 管理会计Management Accounting九、 成本会计Cost Accounting十、 私业会计Private Accounting十一、 公众会计Public Accounting十二、 注册会计师CPA Certified Public Accountant十三、 国际会计准则委员会IASC十四、 美国注册会计师协会AICPA十五、 财

2、务会计准则委员会FASB十六、 管理会计协会IMA十七、 美国会计学会AAA十八、 税务稽核署IRS十九、 独资企业Proprietorship二十、 合伙人企业Partnership二十一、公司Corporation二十二、会计目标Accounting Objectives二十三、会计假设Accounting Assumptions二十四、会计要素Accounting Elements二十五、会计原则Accounting Principles二十六、会计实务过程Accounting Procedures二十七、财务报表Financial Statements二十八、财务分析Financial

3、 Analysis二十九、会计主体假设Separate-entity Assumption三十、 货币计量假设Unit-of-measure Assumption三十一、持续经营假设Continuity(Going-concern)Assumption三十二、会计分期假设Time-period Assumption三十三、资产Asset三十四、负债Liability三十五、业主权益Owners Equity三十六、收入Revenue三十七、费用Expense三十八、收益Income三十九、亏损Loss四十、 历史成本原则Cost Principle四十一、收入实现原则Revenue Princ

4、iple四十二、配比原则Matching Principle四十三、全面披露原则Full-disclosure(Reporting)Principle四十四、客观性原则Objective Principle四十五、一致性原则Consistent Principle1百度文库四十六、可比性原则Comparability Principle四十七、重大性原则Materiality Principle四十八、稳健性原则Conservatism Principle四十九、权责发生制Accrual Basis五十、 现金收付制 Cash Basis五十一、财务报告 Financial Report五十二

5、、流动资产 Current assets五十三、流动负债 Current Liabilities五十四、长期负债 Long-term Liabilities五十五、投入资本 Contributed Capital五十六、留存收益 Retained Earning五十七、二、会计循环五十八、会计循环 Accounting Procedure/Cycle五十九、会 计 信 息 系 统 Accounting informationSystem六十、 帐户Ledger六十一、会计科目Account六十二、会计分录Journal entry六十三、原始凭证Source Document六十四、日记帐Jo

6、urnal六十五、总分类帐General Ledger六十六、明细分类帐Subsidiary Ledger六十七、试算平衡Trial Balance六十八、现金收款日记帐Cash receipt journal六十九、现 金 付 款 日 记 帐Cash disbursementsjournal七十、 销售日记帐Sales Journal七十一、购货日记帐Purchase Journal七十二、普通日记帐General Journal七十三、工作底稿Worksheet七十四、调整分录 Adjusting entries七十五、结帐 Closing entries三、现金与应收帐款现金 Cash银

7、行存款Cash in bank库存现金Cash in hand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Bank reconciliation statement在途存款Outstanding 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shipping point目的地交货价destinatio

8、n 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备抵法 Allowance method备抵坏帐Bad debt allowance损益表法Income statement approach资产负债表法Balance sheet approach帐龄分析法Aging analysis method直接冲销法Direct write-off method2百度文库带息票据Interest bearing note不带息票据Non-interest bea

9、ring 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 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shipping point目的地抵岸价格destination寄销Consignmen

10、t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 Purchase allowance and discounts 存货盈余或短缺 Inventory overages and 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

11、价孰低法Lowerofcost or market orLCM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零售价格法Retail method成本率Cost ratio五、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Consolidatio

12、n 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 value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 dividend

13、s清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法Straight-Line method of amortization实 际 利 息 摊 销 法 Effective-interest method of amortization六、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预计残值Estimated residual value折旧费用Depreciation expense累计折旧Accumu

14、lated 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 Obsolescence直线法Straight-line method (SL)工作量法 Units-of-production method (UOP) 加速折旧法 Accelerated depreciation method双倍余额递减法 Double-declining balance method (DDB)年数总和法Sum-of-the-ye

15、ars-digits method (SYD)3百度文库以旧换新 Trade in递延所得税负债法Deferred income tax liability经营租赁 Operating leasemethod融资租赁 Capital lease九、长期负债廉价购买权 Bargain purchase option (BPO)资产负债表外筹资Off-balance-sheet financing长期负债Long-term Liabilities最低租赁付款额Minimum lease payments应付公司债券Bonds payable七、无形资产有担保品的公司债券Secured Bonds无

16、形资产 Intangible assets抵押公司债券Mortgage Bonds专利权 Patents保证公司债券Guaranteed Bonds商标权 Trademarks, Trade names信用公司债券Debenture Bonds著作权 Copyrights一次还本公司债券Term Bonds特许权或专营权Franchises分期还本公司债券Serial Bonds商誉 Goodwill可转换公司债券Convertible Bonds开办费 Organization cost可赎回公司债券Callable Bonds租赁权 Leasehold可要求公司债券Redeemable B

17、onds摊销 Amortization记名公司债券Registered Bonds-无记名公司债券Coupon Bonds八、流动负债普通公司债券Ordinary Bonds负债 Liability收益公司债券Income Bonds流动负债 Current liability名义利率，票面利率Nominal rate应付帐款 Account payable实际利率Actual rate应付票据 Notes payable有效利率Effective rate贴现票据 Discount notes溢价 Premium长期负债一年内到期部分Current maturities of折价 Disco

18、untlong-term liabilities面值 Par value应付股利 Dividends payable直线法 Straight-line method预收收益 Prepayments by customers实际利率法Effective interest method存入保证金Refundable deposits到期直接偿付Repayment at maturity应付费用 Accrual expense提前偿付Repayment at advance增值税 value added tax偿债基金Sinking fund营业税 Business tax长期应付票据Long-te

19、rm notes payable应付所得税Income tax payable抵押借款Mortgage loan应付奖金 Bonuses payable十、业主权益产 品 质 量 担 保 负 债 Estimated liabilitiesunderproduct warranties权益 Equity赠 品 和 兑 换 券 Premiums,coupons andtrading业主权益Owners equitystamps股东权益Stockholders equity或有事项 Contingency投入资本Contributed capital或有负债 Contingent缴入资本Paid-i

20、n capital或有损失 Loss contingencies股本 Capital stock或有利得 Gain contingencies资本公积Capital surplus永久性差异Permanent difference留存收益Retained earnings时间性差异Timing difference核定股本Authorized capital stock应付税款法Taxes payable method实收资本Issued capital stock纳税影响会计法 Tax effect accounting method发行在外股本Outstanding capital sto

21、ck4百度文库库藏股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Noncumulative preferred stock完全参加优先股Fully participating preferred stock部分参加优先股Partiallyparticipatingpreferredstock非 部 分 参 加 优 先 股 Nonpartially participating preferred stock现金发行Issuance for cash非现金发行 Issuanc

22、e for noncash consideration 股票的合并发行 Lump-sum sales of stock发行成本Issuance cost成本法Cost method面值法Par value method捐赠资本Donated capital盈余分配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现金股利Cash dividend股票股利Stock dividend

23、拨款appropriation十一、财务报表财务报表Financial Statement资产负债表Balance Sheet收益表Income Statement帐户式Account Form报告式Report Form编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-step十二、财务状况变动表财务状况变动表中的现金基础Basis（现金流量表）财务状况变动表中的营运资金基础 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 直接交换业务 Direct

24、 exchanges正常营业活动 Normal operating activities 财务活动 Financing activities投资活动Investing activities十三、财务报表分析财务报表分析Analysis of financial statements比较财务报表Comparative financial statements趋势百分比Trend percentage比率 Ratios普通股每股收益Earnings per share ofcommonstock股利收益率Dividend yield ratio价益比 Price-earnings ratio普通股

25、每股帐面价值Book value pershare ofcommon stock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 Number of times interest earned债券比率Debt ratio优先股收益率 Yield rate on preferred stock营运资本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Cu

26、rrent ratio速动比率Quick ratio酸性试验比率Acid test ratio十四、合并财务报表合并财务报表 Consolidated financial statements 吸收合并 Merger创立合并Consolidation控股公司Parent company附属公司Subsidiary company少数股权Minority 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十五、物价变动中的会计计量物价变动之会计Price-l

27、evel changes accounting5百度文库一般物价水平会计General price-level accounting主任supervisor货币购买力会计Purchasing-power accounting经理Manager统一币值会计Constant dollar accounting总经理 GM ， General Manager历史成本 Historical cost入场费 admission现行价值会计Current value accounting运费 freight现行成本 Current cost小费 tip重置成本 Replacement cost学费 tui

28、tion物价指数 Price-level index价格，代价 charge国民生产总值物价指数Grossnational productimplicit price deflator (or GNP deflator)制造费用 Manufacturing overhead消费物价指数 Consumer price index (or CPI)材料费 Materials批发物价指数Wholesale price index管理人员工资Executive Salaries货币性资产Monetary assets奖金 Wages货币性负债Monetary liabilities退职金 Retire

29、ment allowance货币购买力损益 Purchasing-power gains or losses补贴 Bonus资产持有损益 Holding gains or losses外保劳务费Outsourcing fee未实现的资产持有损益Unrealized holding gains福利费 Employee benefits/welfareor losses会议费 Coferemceaccountant genaral会计主任加班餐费 Special dutiesaccount balancde结平的帐户市内交通费Business travelingaccount bill 帐单通讯费

30、 Correspondenceaccount books帐电话费 Correspondenceaccount classification帐户分类水电取暖费Water and Steamaccount current往来帐税费 Taxes and duesaccount form of balance sheet帐户式资产负债表租赁费 Rentaccount form of profit and loss statement帐户式损益表管理费 Maintenanceaccount payable应付帐款车辆维护费Vehicles maintenanceaccount receivable应收帐

31、款油料费 Vehicles maintenanceaccount of payments支出表培训费 Education and trainingaccount of receipts收入表接待费 Entertainmentaccount title 帐户名称，会计科目图书、印刷费Books and printingaccounting year或 financial year 会计年度运费 Transpotationaccounts payable ledger应付款分类帐保险费 Insurance premiumAccounting period（会计期间）支付手续费Commissiona

32、re related to specific time periods ,typically one year杂费 Sundry charges（通常是一年 )折旧费 Depreciation expense资产负债表： balance sheet可以不大写 b机物料消耗Article of consumption利润表： income statements (or statements of income)劳动保护费Labor protection fees利润分配表： retained earnings总监 Director现金流量表： cash flows总会计师 Finance Con

33、troller2 、人员的称谓高级 Senior如高级经理为Senior Manager助理 Assistant营业费用 Operating expenses秘书 secretary代销手续费Consignment commission charge前台接待小姐Receptionist运杂费 Transpotation文员 clerk ，如会计文员为Accounting Clerk保险费 Insurance premium6百度文库展览费 Exhibition fees信用证保证金L/C Guarantee deposits广告费 Advertising fees存出投资款Refundable

34、 deposits管理费用Adminisstrative expenses短期投资 Short-term investments职工工资Staff Salaries股票 Short-term investments - stock修理费 Repair charge债券 Short-term investments - corporate bonds低值易耗摊销 Article of consumption基金 Short-term investments - corporate funds办公费 Office allowance其他 Short-term investments - other

35、差旅费 Travelling expense短 期 投 资 跌 价 准 备 Short-term investmentsfalling工会经费Labour union expenditureprice reserves研究与开发费 Research and development expense应收款 Account receivable福利费 Employee benefits/welfare应收票据 Note receivable职工教育经费 Personnel education银行承兑汇票Bank acceptance待业保险费Unemployment insurance商业承兑汇票T

36、rade acceptance劳动保险费Labour insurance应收股利 Dividend receivable医疗保险费Medical insurance应收利息 Interest receivable会议费 Coferemce应收账款 Account receivable聘请中介机构费Intermediary organs其他应收款Other notes receivable咨询费 Consult fees坏账准备 Bad debt reserves诉讼费 Legal cost预付账款 Advance money业务招待费Business entertainment应收补贴款 Co

37、ver deficit by state subsidies of receivable技术转让费Technology transfer fees库存资产 Inventories矿 产资 源 补 偿 费 Mineral resourcescompensation物资采购 Supplies purchasingfees原材料 Raw materials排污费 Pollution discharge fees包装物 Wrappage房产税 Housing property tax低值易耗品Low-value consumption goods车船使用税Vehicle and vessel usag

38、elicense plate材料成本差异Materials cost variancetax(VVULPT)自制半成品Semi-Finished goods土地使用税Tenure tax库存商品 Finished goods印花税 Stamp tax商品进销差价Differences between purchasingand财务费用Finance chargeselling price利息支出Interest exchange委托加工物资Work in process - outsourced汇兑损失Foreign exchange loss委托代 销商品Trust to and sell

39、the goodson a各项手续费Charge for troublecommission basis各项专门借款费用Special-borrowing cost受托代销商品 Commissioned and sell the goods on a帐目名词commission basis一、 资产类 Assets存货跌价准备 Inventory falling price reserves流动资产Current assets分期收款发出商品Collect money and send out the货币资金 Cash and cash equivalentsgoods by stages现金

40、 Cash待摊费用 Deferred and prepaid expenses银行存款Cash in bank长期投资 Long-term investment其他货币资金 Other cash and cash equivalents长期股权投资 Long-term investment on stocks外埠存款 Other city Cash in bank股票投资 Investment on stocks银行本票Cashiers cheque其他股权投资 Other investment on stocks银行汇票Bank draft长期债权投资 Long-term investmen

41、t on bonds信用卡 Credit card债券投资 Investment on bonds7百度文库其他债权投资 Other investment on bonds长期投资减值准备Long-terminvestmentsdepreciation reserves股权投资减值准备Stockrightsinvestmentdepreciation reserves债 权 投 资 减 值 准 备 Bcreditorsrightsinvestmentdepreciation reserves委托贷款Entrust loans本金 Principal利息 Interest减值准备Deprecia

42、tion reserves固定资产Fixed assets房屋 Building建筑物 Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房 屋 、 建 筑 物 减 值 准 备Building/structuredepreciationreserves机 器 设 备 减 值 准 备Machineryequipmentdeprec

43、iationreserves工程物资Project goods and material专用材料 Special-purpose material 专用设备 Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments andimplement for fabricate在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程 Technical innovat

44、ion project 大修理工程 General overhaul project在 建 工 程 减 值 准 备 Construction-in-process depreciation reserves固定资产清理 Liquidation of fixed assets 无形资产 Intangible assets 专利权 Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无 形资 产 减 值 准 备IntangibleAssetsdepreciationreserves专利

45、权减值准备Patent rights depreciation reserves商 标 权 减 值 准 备trademarkrightsdepreciationreserves未确认融资费用 Unacknowledged financial charges 待处理财产损溢 Wait deal assets loss or income 待处理财产损溢 Wait deal assets loss or income待处理流动资产损溢 Wait deal intangible assets loss or income待处理固定资产损溢Waitdeal fixedassetslossorincom

46、e二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款 Proxy sale goods revenue 应付工资 Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税 value added tax payable 进项税额

47、 Withholdings on VAT已交税金Paying tax转出未交增值税 Unpaid VAT changeover 减免税款 Tax deduction销项税额 Substituted money on VAT 出口退税 Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Exportdeductdomesticsales goods tax转出多交增值税 Overpaid VAT changeover 未交增值税 Unpaid VAT应交营业税Business tax payabl

48、e应交消费税 Consumption tax payable 应交资源税 Resources tax payable 应交所得税 Income tax payable应交土地增值税 Increment tax on land value payable 应交城市维护建设税 Tax for maintaining and buildingcitiespayable应交房产税Housing property tax payable8百度文库应交土地使用税Tenure tax payable应交车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT) pay

49、able应交个人所得税 Personal income tax payable 其他应交款 Other fund in conformity with paying 其他应付款 Other payables预提费用 Drawing expense in advance 其他负债 Other liabilities待转资产价值 Pending changerover assets value 预计负债 Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-termloansduewit

50、hinone year一年后到期的长期借款Long-term loans due over oneyear应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-termaccountpayabledue within one year一年后到期的长期应付Long-termaccoun

51、tpayableover one year专项应付款Special payable一年内到期的专项应付Long-termspecialpayabledue within one year一年后到期的专项应付Long-termspecialpayableover one year递延税款Deferral taxes三、所有者权益类OWNERS EQUITY资本Capita实收资本 (或股本 ) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned公积资本公积Capital re

52、serve资本 (或股本 )溢价Cpital(or Stock) premium接受捐赠非现金资产准备Receivenon-cashdonatereserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fu

53、nd储备基金Reserve fund企业发展基金Enterprise expension fund利 润 归 还 投 资Profitscapitalizadonreturnofinvestment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提 取 法 定 公 益 金Withdrawallegalpublicwelfarefunds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawalreserveforbusinessexpansion提 取 职 工 奖 励 及 福