财务术语中英对照

1、百度文库一、会计与会计理论二、会计 accounting二、决策人 Decision Maker四、投资人Investor五、股东 Shareholder六、债权人Creditor七、财务会计 Finan cial Accou nting八、管理会计 Man ageme nt Acco un ti ng九、成本会计 Cost Accou nting十、私业会计 Private Acco un ti ng十、公众会计 Public Accou nti ng十二、 注册会计师 CPA Certified Public Accou ntant十三、国际会计准则委员会IASC十四、美国注册会计师协会A

2、ICPA十五、财务会计准则委员会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 Part nership二十、 公司 Corporation二十二、会计目标 Acco un ti ng Objectives二十四、会计要素 Acco un ti ng Eleme nts二十五、会计原贝 U Acco unting Prin ciples二十六、会计实务过程 Accou nting Procedures二十七、财务报表 Fi nan cial Stateme nts二十八、财务分析 Financia

3、l Analysis二十九、会计主体假设 Separate-e ntity Assumpti on三十、货币计量假设Un it-of-measure Assumpti on三十 、持续经营假设Contin uity(Goi ng-co ncern)Assumpti on三十二、会计分期假设 Time-period Assumpti on三十三、资产Asset三十四、负债 Liability三十五、业主权益 Own ers Equity三十六、收入 Revenue三十七、费用 Expense三十八、收益 In come三十九、亏损 Loss四十、历史成本原则Cost Prin ciple四十、收

4、入实现原则Revenue Prin ciple四十二、配比原则 Matchi ng Prin ciple四十三、全面披露原则Full-disclosure (Reporting)Prin ciple四十四、客观性原则Objective Prin ciple12四十五、二十三、会计假设 Acco unting Assumpti ons致性原则Consistent Principle四十六、可比性原则Comparability Prin ciple四十七、重大性原则Materiality Prin ciple四十八、稳健性原则Con servatism Prin ciple四十九、权责发生制Acc

5、rual Basis五十、现金收付制 Cash Basis五十、财务报告Finan cial Report五十二、流动资产Current assets五十三、流动负债Curre nt Liabilities五十四、长期负债Lon g-term Liabilities五十五、投入资本Con tributed Capital五十六、留存收益Reta ined Earning五十七、二、会计循环五十八、会计循环Acco unting Procedure/Cycle五十九、会计信 息系统 Accounting informationSystem六十、帐户Ledger八十、会计科目Acco unt六十二

6、、会计分录Journal entry六十三、原始凭证Source Docume nt六十四、日记帐Journal六十五、总分类帐Gen eral Ledger六十六、明细分类帐 Subsidiary Ledger六十七、试算平衡Trial Bala nee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、购货日记帐 Purchase Journal七十二、普通日记帐Gen eral Journal七十三、工作底稿 Worksheet七十四、调整分录 Ad

7、justi ng en tries七十五、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 流动资产 Current assets 偿债基金 Si nki ng fund 定额备用金 Imprest petty cash 支票 Check(cheque) 银行对帐单 Bank stateme nt 银行存款调节表Bank recon ciliati on stateme nt在途存款 Outsta ndi ng deposit 在途支票 Outsta nding check 应付凭单 Vouchers pa

8、yable 应收帐款 Acco unt receivable 应收票据 Note receivable 起运点交货价shipp ing point目的地交货价desti nation poi nt商业折扣 Trade disco unt 现金折扣 Cash discou nt销售退回及折让Sales return and allowa nee坏帐费用Bad debt expe nse备抵法 Allowanee method 备抵坏帐 Bad debt allowa nee 损益表法 In come stateme nt approach 资产负债表法 Bala nee sheet approa

9、ch 帐龄分析法 Aging an alysis method 直接冲销法 Direct write-off method带息票据 In terest beari ng note 不带息票据Non-i nterest beari ng note出票人Maker 受款人Payee 本金 Principal 禾利息率 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 Mercha ndise inventory 产成品存货

10、Fini shed goods inventory在产品存货 Work in process inventory 原材料存货Raw materials inven tory起运地离岸价格shippi ng poi nt目的地抵岸价格dest in ation寄销 Con sig nment 寄销人 Con sig nor 承销人 Con sig nee 定期盘存 Periodic inventory 永续盘存 Perpetual inven tory 购货 Purchase购货折让和折扣Purchase allowa nee and disco unts存货盈余或短缺Inventory ove

11、rages and shortages分批认定法 Specific ide ntificati on 加权平均法 Weighted average 先进先出法First-i n, first-out or FIFO后进先出法Lost-i n, first-out or LIFO移动平均法Movi ng average成本或市价孰低法Lower of cost or market orLCM 市价 Market value重置成本 Replaceme nt cost 可变现净值Net realizable value上限 Upper limit 下限 Lower limit 毛禾U法 Gross

12、 margin method 零售价格法Retail method成本率Cost ratio五、长期投资长期投资 Lon g-term in vestme nt 长期股票投资In vestme nt on stocks长期债券投资In vestme nt on bonds成本法 Cost method 权益法 Equity method 合并法 Consolidation method 股利宣布日Declarati on date股权登记日Date of record除息日 Ex-divide nd date 付息日 Payme nt date 债券面值 Face value, Par val

13、ue 债券折价 Disco unt on bonds 债券溢价 Premium on bonds 票面利率 Con tract in terest rate, stated rate 市场利率 Market in terest ratio, Effective rate 普通股 Com mon Stock 优先股 Preferred Stock 现金股利 Cash divide nds 股票股利 Stock divide nds 清算股利J Liquidati ng divide nds 到期日 Maturity date 到期值 Maturity value 直线摊销法 Straight-L

14、 ine method of amortizati on 实际利息摊销法 Effective-interest method of amortizati on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 Depreciati on expe nse 累计折旧 Accumulated depreciati on 帐面价值 Carryi ng value / 应提折旧成本Depreciati on cost净值

15、 Net value 在建工程 Con struct ion-i n-process 磨损 Wear and tear 过时 Obsolescenee 直线法 Straight-line method (SL) 工作量法 Un its-of-production method (UOP) 力口速折旧法 Accelerated depreciati on method 双倍余额递减法Double-declining balanee method(DDB) 年数总和法 Sum-of-the-years-digits method (SYD)以旧换新Trade in经营租赁 Operati ng l

16、ease融资租赁 Capital lease廉价购买权Bargai n purchase optio n (BPO)资产负债表外筹资Of-bala nce-sheet financing最低租赁付款额Mi nimum lease payme nts七、无形资产无形资产 Intan gible assets专利权Patents商标权 Trademarks, Trade names著作权 Copyrights特许权或专营权Fran chises商誉 Goodwill开办费 Organization cost租赁权Leasehold摊销 Amortization八、流动负债负债 Liability流

17、动负债 Current liability 应付帐款 Accou nt payable 应付票据 Notes payable 贴现票据 Discou nt notes 长期负债一年内到期部分Current maturities ofIon g-term liabilities应付股利 Divide nds payable预收收益 Prepayme nts by customers 存入保证金 Refun dable deposits 应付费用 Accrual expe nse 增值税 value added tax 营业税 Business tax 应付所得税 In come tax paya

18、ble 应付奖金 Bonu ses payable 产 品质量担保负债 Estimated liabilities under product warra nties赠品和 兑换券 Premiums, coupons and trading stamps或有事项 Con ti ngency或有负债 Con ti ngent或有损失 Loss con ti ngen cies 或有利得 Gain contingen cies 永久性差异 Perma nent differe nee 时间性差异 Timi ng differe nee 应付税款法 Taxes payable method 纟纳税影

19、响会计法Tax effect acco unting method递延所得税负债法Deferred in come tax liabilitymethod九、长期负债长期负债 Lon g-term Liabilities 应付公司债券Bonds payable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 Guara nteed Bonds 信用公司债券Debe nture Bonds一次还本公司债券Term Bon ds分期还本公司债券Serial Bonds可转换公司债券Con vertible Bonds可赎回公司债券Callable B

20、onds可要求公司债券Redeemable Bonds记名公司债券Registered Bonds无记名公司债券Coup on Bonds普通公司债券 Ordi nary Bon ds 收益公司债券In come Bonds名义利率，票面利率Nomi nal rate实际利率 Actual rate 有效利率 Effective rate 溢价 Premium 折价 Discount 面值 Par value 直线法 Straight-line method 实际利率法 Effective in terest method 到期直接偿付Repayme nt at maturity提前偿付 Re

21、payme nt at adva nee 偿债基金 Si nki ng fund 长期应付票据Lon g-term no tes payable抵押借款 Mortgage loa n十、业主权益权益 Equity业主权益 Owners equity股东权益 Stockholders equity 投入资本 Con tributed capital 缴入资本 Paid-in capital 股本 Capital stock 资本公积 Capital surplus 留存收益 Reta ined earnings 核定股本 Authorized capital stock 实收资本 Issued

22、capital stock 发行在外股本 Outsta ndi ng capital stock库藏股 Treasury stock 普通股 Com mon stock 优先股 Preferred stock 累积优先股 Cumulative preferred stock 非累积优先股Non cumulative preferred stock完全参加优先股Fully participat ing preferred stock咅B分参加优先股Partially participating preferredstock非部分参加优先股 Nonpartiallyparticipatingpre

23、ferred stock现金发行 Issua nee for cash非现金发行Issua nee for non cash con siderati on股票的合并发行Lump-sum sales of stock发行成本 Issua nee cost 成本法 Cost method 面值法 Par value method 捐赠资本 Don ated capital 盈余分酉己 Distribution of earnings 股利 Divide nd 股利政策 Divide nd policy 宣布日 Date of declarati on 股权登记日Date of record除息日

24、 Ex-divide nd date 股利支付日Date of payme nt现金股利 Cash divide nd 股票股利 Stock divide nd 拨款 appropriation十一、财务报表财务报表 Fi nan cial Stateme nt 资产负债表Bala nee Sheet收益表 In come Stateme nt 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）

25、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 Worki ng Capital全部资源概念All-resources con cept直接交换业务Direct excha nges正常营业活动Normal operat ing activities财务活动 Financing activities投资活动 In vesti ng activities十三、财务报表分析财务报表分析An alysis of finan cial stateme nts比较财务报表Comparative finan cial stateme nts趋势百分比 Trend pe

26、rce ntage比率Ratios普通股每股收益Earnings per share of com monstock股利收益率Divide nd yield ratio价益比 Price-earnings ratio普通股每股帐面价值Book value per share ofcom mon stock资本报酬率Retur n on in vestme nt总资产报酬率Return on total asset债券收益率 Yield rate on bonds已获禾利 息倍数Number of times in terest earned债券比率 Debt ratio优先股收益率Yield

27、rate on preferred stock营运资本 Worki ng Capital周转 Turnover存货周转率Inventory turnover应收帐款周转率Accou nts receivable turnover流动比率 Curre nt 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Con solidated finan cial stateme nts吸收合并 Merger创立合并 Con solidation控股公司 Pare nt compa ny附属公司 Subsidiary compa ny少数股权

28、 Mi nority in terest权益联营合并Pooli ng of in terest购买合并 Comb in ati on 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-level cha nges acco un ti ng一般物价水平会计Ge neral price-level accou nti ng货币购买力会计Purchas in g-power acco un ti ng统一币值会计Con sta nt dollar acco unting历史成本 Historical cost现

29、行价值会计Current value acco unting现行成本 Curre nt cost重置成本 Replaceme nt cost物价指数 Price-level in dex国民生产总值物价指数Gross national productimplicit price deflator (or GNP deflator)消费物价指数Co nsumer price in dex (or CPI)批发物价指数Wholesale price in dex货币性资产 Mon etary assets 货币性负债 Mon etary liabilities货币购买力损益Purchas in g

30、-power gains or losses资产持有损益Hold ing gains or losses未实现的资产持有损益Un realized holdi ng gai nsor lossesacco untant gen aral会计主任accou nt bala ncde结平的帐户account bill 帐单account books 帐acco unt classificati on 帐户分类acco unt curre nt 往来帐IA,acco unt form of bala nee sheet帐户式资产负债表acco unt form of profit and loss

31、stateme nt帐户式损益表acco unt payable 应付帐款 acco unt receivable 应收帐款 acco unt of payme nts 支出表 acco unt of receipts 收入表 accou nt title帐户名称，会计科目accounting year或 financial year 会计年度acco unts payable ledger应付款分类帐Acco un ti ng period(会计期间)are related to specific time periods ,typically one year(通常是一年)资产负债表：ba

32、lanee sheet 可以不大写b禾 U润表：in come stateme nts (or stateme nts of in come)禾 U润分配表： retained earnings现金流量表：cash flows2、人员的称谓助理 Assistant秘书 secretary前台接待小姐Receptio nist文员clerk，如会计文员为 Accounting Clerk主任supervisor经理Man ager总经理GM , General Manager入场费admissi on运费 freight小费tip学费 tuition价格，代价charge制造费用 Manu fa

33、cturi ng overhead 材料费Materials管理人员工资Executive Salaries奖金Wages退职金 Retirement allowanee 补贴Bonus 夕卜保劳务费 Outsourci ng fee 福利费 Employee benefits/welfare 会议费 Coferemce 加班餐费 Special duties 市内交通费Busin ess traveli ng通讯费 Correspondence 电话费 Correspondence 水电取暖费 Water and Steam 税费 Taxes and dues 租赁费Rent 管理费 Mai

34、ntenance | 车辆维护费 Vehicles maintenance 油料费 Vehicles maintenance 培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing运费 Transpotation保险费 In sura nee premium支付手续费 Commissi on杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of con sumption劳动保护费Labor protecti on fees总监 Director总会计师

35、Finance Con troller高级Senior如高级经理为Senior Manager营业费用 Operati ng expe nses代销手续费 Con sig nment commissi on charge运杂费 Transpotation保险费 In sura nee premium展览费 Exhibition fees广告费 Advertising fees管理费用 Adm ini sstrative expe nses职工工资 Staff Salaries/修理费 Repair charge/低值易耗摊销Article of con sumpti on办公费 Office

36、allowanee差旅费 Travelling expense工会经费 Labour union expe nditure研究与开发费 Research and developme nt expe nse福禾U费 Employee benefits/welfare 职工教育经费 Pers onnel educati on 待业保险费 Un employme nt in sura nee 劳动保险费 Labour in sura nee 医疗保险费 Medical in sura nee 会议费 Coferemce 聘请中介机构费In termediary organs咨询费 Consult f

37、ees 诉讼费 Legal cost 业务招待费 Busin ess en terta inment 技术转让费 Tech no logy transfer fees 矿 产资源 补偿费 Mineral resources compensation fees排污费 Pollution discharge fees 房产税 Housing property tax车船使用税 Vehicle and vessel usage license plate tax(WULPT)土地使用税 Ten ure tax印花税Stamp tax财务费用Finance charge利息支出In terest ex

38、cha nge汇兑损失 Foreig n excha nge loss 各项手续费 Charge for trouble各项专门借款费用Special-borrow ing cost帐目名词一、资产类Assets流动资产 Current assets货币资金 Cash and cash equivale nts现金Cash银行存款 Cash in bank、其他货币资金 Other cash and cash equivale nts 外埠存款 Other city Cash in bank银行本票 Cashiers cheque银行汇票 Ba nk draft信用卡 Credit card信

39、用证保证金L/C Guara ntee deposits存出投资款Refun dable deposits短期投资 Short-term in vestme nts 股票 Short-term investments - stock 债券 Short-term investments - corporate bonds 基金 Short-term investments - corporate funds 其他 Short-term investments - other短期投资跌价准备 Short-term investmentsfallingprice reserves应收款 Accoun

40、t receivable应收票据 Note receivable银行承兑汇票Bank accepta nee商业承兑汇票Trade accepta nee应收股利 Divide nd receivable 应收利息 In terest receivable 应收账款 Account receivable 其他应收款 Other no tes receivable 坏账准备 Bad debt reserves 预付账款 Adva nee money 应收补贴款 Cover deficit by state subsidies of receivable库存资产 Inven tories物资采购

41、Supplies purchas ing原材料 Raw materials包装物Wrappage低值易耗品Low-value con sumptio n goods材料成本差异Materials cost varia nee自制半成品 Semi-F ini shed goods 库存商品 Fini shed goods商品进销差价Differen cesbetwee n purchas ing andsell ing price委托加工物资 Work in process - outsourced委托代 销商品 Trust to and sell the goods on acommissi

42、on basis受托代销商品Commissi oned and sell the goods on acommissi on basis存货跌价准备Inven tory falli ng price reserves分期收款发出商品Collect money and send out thegoods by stages待摊费用 Deferred and prepaid expe nses 长期投资 Lon g-term in vestme nt长期股权投资Lon g-term in vestme nt on stocks股票投资 In vestme nt on stocks其他股权投资Oth

43、er in vestme nt on stocks长期债权投资Lon g-term in vestme nt on bonds债券投资 In vestme nt on bonds其他债权投资Other in vestme nt on bonds长期投资减值准备Lo ng-termin vestme ntsdepreciati on reserves |股权投资减值准备 Stock rightsin vestme ntdepreciati on reserves债权投资减值准备 Bcreditorsrights in vestme ntdepreciati on reserves委托贷款 En

44、trust loa ns本金 Principal利息 Interest减值准备 Depreciati on reserves固定资产 Fixed assets房屋 Building /建筑物Structure机器设备 Mach inery equipme nt运输设备 Tran sportati on facilities工具器具 In strume nts and impleme nt累计折旧 Accumulated depreciati on固定资产减值准备Fixed assets depreciati on reserves房屋、建筑物减值准备 Building/structure de

45、preciation reserves机器设备减值准备 Mach inery equipme ntdepreciati onreserves工程物资 Project goods and materialIq专用材料 Special-purpose material专用设备 Special-purpose equipme nt预付大型设备款Prepayme nts for equipme nt为生产准备的工具及器具Preparative in strume nts andyimpleme nt for fabricate在建工程 Con struct ion-i n-processreserve

46、s专利权减值准备Pate nt rights depreciati on reserves商 标权减 值准备 trademark rights depreciationreserves未确认融资费用Un ack no wledged finan cial charges待处理财产损溢 Wait deal assets loss or in come待处理财产损溢 Wait deal assets loss or in come待处理流动资产损溢Wait deal intangible assets lossor in come待处理固定资产损溢Wait deal fixed assets lo

47、ss orin come二、负债类 Liability 短期负债 Current liability短期借款 Short-term borrow ing应付票据 Notes payable银行承兑汇票Bank accepta nee商业承兑汇票Trade accepta nee应付账款 Accou nt 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 Divide nds payable应交税金 Tax payable应交增值税. v

48、alue added tax payable进项税额Withholdi ngs on VAT已交税金Paying tax转出未交增值税 Un paid VAT cha ngeover减免税款Tax deducti on销项税额Substituted money on VAT安装工程 Erecti on works在安装设备Erecting equipme nt-i n-process技术改造工程Tech nical inno vati on project大修理工程Gen eral overhaul project在建 工程减 值准备Con struct ion-i n-processdepr

49、eciati on reserves固定资产清理Liquidation of fixed assets无形资产 Intan gible assets专利权Patents非专利技术 Non-Pate nts商标权 Trademarks, Trade names著作权 Copyrights土地使用权 Ten ure商誉 Goodwill无形资产减值准备 Intan gible Assets depreciati on出口退税 Tax reimburseme nt for export 进项税额转出 Cha ngeover with noldi ngs on VAT 出口抵减内销产品应纳税额Expo

50、rt deduct domesticsales goods taxX转出多交增值税 Overpaid VAT cha ngeover未交增值税Un paid VAT应交宫业税Busin ess tax payable应交消费税Con sumpti on tax payable应交资源税Resources tax payable应交所得税In come tax payable应交土地增值税In creme nt tax on land value payable应交城市维护建设税Tax for maintaining and build ingcitiespayable应交房产税 Hous in

51、g property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage licenseplatetax(VVULPT) payable应交个人所得税Personal in come tax payable其他应交款 Other fund in con formity with pay ing 其他应付款 Other payables预提费用 Draw ing expe nse in adva nee其他负债 Other liabilities待转资产价值Pending cha ngerover assets

52、value预计负债 An ticipati on liabilities 长期负债 Lon g-term Liabilities 长期借款 Lon g-term loa ns一年内到期的长期借款Long-term loans due withinone yeardue with in one year一年后至U期的长期应付Lon g-term acco unt payableover one year专项应付款 Special payable一年内至U期的专项应付Lon g-term special payabledue with in one year一年后至U期的专项应付Lon g-ter

53、m special payableover 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 In vestme nt Returned 公积资本公积 Capital reserve资本(或股本)溢价 Cpital(or Stock) premium接受捐赠非现金资产准备Receive non-cash don atereserve股权投资准备 Stock right

54、 in vestme nt reserves 拨款转入 Allocate sums cha ngeover in 夕卜币资本折算差额Foreig n curre ncy 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 fund 储备基金 Reserve fund企业发展基金 En terprise expe nsion fund禾U 润 归 还投资 Profits capit

55、alizad on return of in vestme nt利润 Profits本年利润 Current year profits 利润分配 Profit distributio n 其他转入 Other che ngeover in 提取法定盈余公积 Withdrawal legal surplus 提取法定公益金 Withdrawal legal public welfare fun ds提取储备基金 Withdrawal reserve fund提取企业发展基金Withdrawal reserve for bus in essexpa nsion提取职工奖励及福利基金 Withdrawal staff and workers bonus and welfare fund禾U 润 归 还投资 Pro