经济财务术语中英文对照

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 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA美国会计学会 AAA税务

2、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 Separate-entity Assumption货币计量假设 Unit-of-measure Assumpt

3、ion 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费用 Expense收益 Income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 (Reporting) Principle客观性原则Objective Principle一致性原则Consist

4、ent 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留存收益 Retained Earning二、会计循环会计循环 Accounting Procedure/Cycle

5、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 Journal 购货日记帐 Purchase Journal 普通日记帐 General Journal

6、工作底稿 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

7、 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 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 备抵法 Allowance method 备抵坏帐 Bad debt allowance 损益表法 Income statement approach 资产负债表法 Balance she

8、et approach 帐龄分析法 Aging analysis method 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 com四、存货 存货 Inventory 商品存货 Merchandise invento

9、ry 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 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 Purchase allowance and discounts存货盈余或短缺 Inventory

10、 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

11、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 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 value

12、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 amortizati

13、on 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 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-i

14、n-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-years-digits method (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 pu

15、rchase option (BPO) 资产负债表外筹资 Off-balance-sheet financing 最低租赁付款额 Minimum lease payments七、无形资产无形资产 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开办费 Organization cost租赁权 Leasehold摊销 Amortization八、流动负债负债 Liability 流动负债 Current liability应付帐款 Account

16、 payable 应付票据 Notes payable 贴现票据 Discount notes 长期负债一年内到期部分 Current maturities 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 应付所得税 Income tax payable 应付奖金 Bonuses payable产品质量担保负债 Estim

17、ated liabilities under product warranties 赠品和兑换券 Premiums, coupons and trading 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 应付税款法 Taxes payable method 纳税影响会计法 Tax effect accounting method 递延所得税负债法 Deferred

18、income tax liability method九、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 Secured 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 Re

19、gistered Bonds 无记名公司债券 Coupon Bonds 普通公司债券 Ordinary Bonds 收益公司债券 Income Bonds 名义利率，票面利率 Nominal 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 interest method 到期直接偿付 Repayment at maturity 提前偿付 Repayment at advance 偿债基金 Sinking f

20、und长期应付票据 Long-term notes payable抵押借款 Mortgage loan十、业主权益权益 Equity业主权益 Owners equity股东权益 Stockholders equity 投入资本 Contributed capital 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 s

21、tock 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 Partially participating preferred stock 非部分参加优先股 Nonpartially participating preferred stock 现金发行 Issuance for cash 非现

22、金发行 Issuance 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

23、 Cash dividend 股票股利 Stock dividend 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 W

24、orking Capital全部资源概念 All-resources concept直接交换业务 Direct 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

25、of common stock 股利收益率 Dividend yield ratio 价益比 Price-earnings ratio 普通股每股帐面价值 Book value per share of common 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

26、 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、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

27、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-level changes accounting 一般物价水平会计 General price-level accounting 货币购买力会计 Purchasing-power accounting 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 co

28、st重置成本 Replacement cost物价指数 Price-level index国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)消费物价指数 Consumer price index (or CPI)批发物价指数 Wholesale price index货币性资产 Monetary assets货币性负债 Monetary liabilities货币购买力损益 Purchasing-power gains or losses 资产持有损益 Holding gains or loss

29、es 未实现的资产持有损益 Unrealized holding gains or losses 中英文会计科目对照表会 计 科 目 accounting subject顺序号 serial number编号 code number会计科目名称 accounting subject会计科目适用范围 accounting subject range of application一、资产类1 1001 库存现金 cash on hand2 1002 银行存款 bank deposit5 1015 其他货币资金 other monetary capital9 1101 交易性金融资产 transac

30、tion monetary assets11 1121 应收票据 notes receivable12 1122 应收账款 Account receivable13 1123 预付账款 account prepaid14 1131应收股利 dividend receivable15 1132应收利息 accrued interest receivable21 1231其他应收款 accounts receivable-others22 1241坏账准备 had debts reserve28 1401材料采购 procurement of materials29 1402在途物资 materi

31、als in transit30 1403原材料 raw materials32 1406库存商品 commodity stocks33 1407发出商品 goods in transit36 1412包装物及低值易耗品 wrappage and low value and easily wornout articles42 1461存货跌价准备 reserve against stock price declining43 1501待摊费用 fees to be apportioned45 1521持有至到期投资 hold investment due46 1522持有至到期投资减值准备 h

32、old investment due reduction reserve47 1523可供出售金融资产 financial assets available for sale48 1524长期股权投资 long-term stock ownership investment49 1525 长期股权 投资减值准备 long-term stock ownership investment reduction reserve50 1526投资性房地产 investment real eastate51 1531长期应收款 long-term account receivable52 1541未实现融

33、资收益 unrealized financing income54 1601固定资产 permanent assets55 1602累计折旧 accumulated depreciation56 1603固定资产减值准备 permanent assets reduction reserve57 1604在建工程 construction in process58 1605工程物资 engineer material59 1606固定资产清理 disposal of fixed assets60 1611 融资租赁资产 租赁专用 financial leasing assets exclusiv

34、ely for leasing61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing62 1621 生 产 性 生 物 资 产 农 业 专 用 productive living assets exclusively for agriculture63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture64 1623 公 益 性 生 物 资 产 农 业 专 用 n

35、on-profit living assets exclusively for agriculture65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation67 1701无形资产 intangible assets68 1702累计摊销 accumulated amortization69 1703无形资产减值准备 i

36、ntangible assets reduction reserve70 1711商誉 business reputation71 1801长期待摊费用 long-term deferred expenses72 1811递延所得税资产 deferred income tax assets73 1901待处理财产损溢 waiting assets profit and loss、负债类 debt group74 2001短期借款 short-term loan81 2101交易性金融负债 transaction financial liabilities83 2201应付票据 notes pa

37、yable84 2202应付账款 account payable85 2205预收账款 item received in advance86 2211应付职工薪酬 employee pay payable87 2221 应交税费 tax payable88 2231 应付股利 dividend payable89 2232 应付利息 interest payable90 2241 其他应付款 other account payable97 2401 预提费用 withholding expenses98 2411 预计负债 estimated liabilities99 2501 递延收益 d

38、eferred income100 2601 长期借款 money borrowed for long term101 2602 长期债券 long-term bond106 2801 长期应付款 long-term account payable107 2802 未确认融资费用 unacknowledged financial charges108 2811 专项应付款 special accounts payable109 2901 递延所得税负债 deferred income tax liabilities三、共同类112 3101衍生工具derivative tool113 3201

39、套期工具arbitrage tool114 3202被套期项目 arbitrage project四、所有者权益类115 4001实收资本paid-up capital116 4002资本公积contributed surplus117 4101盈余公积earned surplus119 4103本年利润profit for the current year120 4104利润分配allocation of profits121 4201库存股 treasury stock五、成本类146 6411 利息支出122 5001 生产成本 production cost123 5101 制造费用

40、cost of production124 5201 劳务成本 service cost125 5301 研发支出 research and development expenditures126 5401 工 程 施 工 建 造 承 包 商 专 用 engineering construction exclusively forconstruction contractor127 5402 工 程 结 算 建 造 承 包 商 专 用 engineering settlement exclusively forconstruction contractor128 5403 机 械 作 业 建

41、造 承 包 商 专 用 mechanical operation exclusively forconstruction contractor六、损益类129 6001 主营业务收入 main business income130 6011 利息收入 金融共用 interest income financial sharing135 6051 其他业务收入 other business income136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance137 6101 公允价值变动损益 sound value flexi

42、ble loss and profit138 6111 投资收益 income on investment142 6301 营业外收入 nonrevenue receipt143 6401 主营业务成本 main business cost144 6402 其他业务支出 other business expense145 6405 营业税金及附加 business tariff and annex金融共用 interest expense financial sharing155 6601 销售费用 marketing cost156 6602 管理费用 managing cost157 66

43、03 财务费用 financial cost158 6604 勘探费用 exploration expense159 6701 资产减值损失 loss from asset devaluation160 6711 营业外支出 nonoperating expense161 6801 所得税 income tax162 6901 以前年度损益调整 prior year profit and loss adjustment 经济学专业词汇中英文对照A 20accounting 会计accounting cost 会计成本accounting profit 会计利润adverse selection

44、 逆向选择allocation 配置allocation of resources资源配置allocative efficiency配置效率antitrust legislation反托拉斯法arc elasticity弧弹性assumption 假设asymmetric information非对称性信息average 平均average cost 平均成本average cost pricing平均成本定价法average fixed cost平均固定成本average product of capital资本平均产量average product of labour劳动平均产量avera

45、ge revenue 平均收益average total cost平均总成本average variable cost平均可变成本B 12barriers to entry进入壁垒base year 基年bilateral monopoly 双边垄断benefit 收益black market 黑市bliss point 极乐点 boundary point 边界点 break even point 收支相抵点 budget 预算budget constraint 预算约束budget line 预算线budget set 预算集C 75capital 资本capital stock 资本存量

46、capital output ratio 资本产出比率capitalism 资本主义cardinal utility theory 基数效用论cartel 卡特尔ceteris paribus assumption“其他条件不变”的假设ceteris paribus demand curve“其他因素不变”的需求曲线Chamberlain model 张伯伦模型 change in demand 需求变化change in quantity demanded需求量变化change in quantity supplied供给量变化change in supply供给变化barriers to

47、entry进入壁垒choice 选择closed set 闭集Coase theorem 科斯定理Cobb-Douglas production function 柯布 - 道格拉斯生产函数 cobweb model 蛛网模型collective bargaining 集体协议工资 collusion 合谋command economy 指令经济commodity 商品commodity combination 商品组合commodity market 商品市场commodity space 商品空间common property 公用财产 comparative static analysi

48、s 比较静态分析 compensated budget line 补偿预算线 compensated demand function 补偿需求函数compensation principles 补偿原则compensating variation in income 收入补偿变量 competition 竞争competitive market 竞争性市场 complement goods 互补品 complete information 完全信息 completeness 完备性condition for efficiency in exchange交换的最优条件condition for

49、efficiency in production生产的最优条件concave 凹concave function 凹函数concave preference 凹偏好constant cost industry成本不变产业constant returns to scale 规模报酬不变 constraints 约束 consumer 消费者consumer behavior 消费者行为consumer choice 消费者选择consumer equilibrium消费者均衡consumer optimization消费者优化consumer preference 消费者偏好consumer s

50、urplus 消费者剩余consumer theory 消费者理论 consumption 消费 consumption bundle 消费束 consumption combination 消费组合 consumption possibility curve 消费可能曲线 consumption possibility frontier 消费可能性前沿 consumption set 消费集 consumption space 消费空间continuity 连续性 continuous function 连续函数 contract curve 契约曲线 convex 凸 convex fun

51、ction 凸函数 convex preference 凸偏好 convex set 凸集corporation 公司consistence致性cost benefit analysis成本收益分析cross-price elasticity交叉价格弹性decreasing cost industry成本递减产业规模报酬递减cost 成本cost function 成本函数cost minimization 成本最小化Cournot equilibrium 古诺均衡Cournot model 古诺模型D 32dead-weights loss 重负损失decreasing returns to

52、 scale deduction 演绎法demand 需求demand curve 需求曲线demand elasticity需求弹性demand function 需求函数demand price 需求价格demand schedule 需求表depreciation 折旧derivative 导数derive demand 派生需求difference equation差分方程differential equation 微分方程differentiated good 差异商品differentiated oligopoly 差异寡头 diminishing marginal substit

53、ution 边际替代率递减 diminishing marginal return 收益递减边际效用递减diminishing marginal utilitydirect approach直接法direct taxes 直接税discounting 贴水、折扣diseconomies of scale 规模不经济disequilibrium 非均衡distribution 分配division of labour 劳动分工duopoly 双头垄断、双寡duality 对偶durable goods 耐用品dynamic analysis 动态分析dynamic models 动态模型E 50

54、economic agents 经济行为者economic cost 经济成本economic efficiency 经济效率economic goods 经济物品economic man 经济人economic mode 经济模型economic profit 经济利润economic regulation 经济调节economic rent 经济租金exchange 交换exchange efficiency交换效率exchange contract curve交换契约曲线economy of scale 规模经济Edgeworth box diagram 埃奇沃思图exclusion 排

55、斥性、排他性Edgeworth contract curve埃奇沃思契约线Edgeworth model 埃奇沃思模型 efficiency 效率、效益 efficiency parameter 效率参数 elasticity 弹性 elasticity of substitution 替代弹性 endogenous variable 内生变量 endowment 禀赋 endowment of resources资源禀赋Engel curve 恩格尔曲线 entrepreneur 企业家 entrepreneurship 企业家才能 entry barriers 进入壁垒 entry/exi

56、t decision 进出决策 envelope curve 包络线 equilibrium 均衡 equilibrium condition 均衡条件 equilibrium price 均衡价格 equilibrium quantity 均衡产量 equity 公平 equivalent variation in income 收入等价变量 excess-capacity theorem 过度生产能力定理 existence 存在性 existence of general equilibrium 总体均衡的存在性 expansion paths 扩展径expectation 期望expe

57、cted utility 期望效用 expected value 期望值 expenditure 支出 explicit cost 显性成本 external benefit 外部收益 external cost 外部成本 external economy 外部经济 external diseconomy 外部不经济 externalities 外部性 F 24 factor 要素 factor demand 要素需求 factor market 要素市场 factors of production 生产要素 factor substitution要素替代factor supply要素供给fa

58、llacy of composition合成谬误final goods 最终产品 firm 企业 firms demand curve for labour firm supply curve 企业供给曲线 first-degree price discrimination first-order condition 一阶条件 fixed costs 固定成本 fixed input 固定投入企业劳动需求曲线第一级价格歧视fixed proportions production function固定比例的生产函数齐次生产函数flow 流量 fluctuation 波动 for whom to

59、produce 为谁生产 free entry 自由进入 free goods 自由品、免费品 free mobility of resources资源自由流动free rider搭便车、免费搭车者future value 未来值G 11game theory 博弈论、对策论general equilibrium 总体均衡、一般均衡 general goods 一般商品Giffen goods 吉芬商品 Giffens Paradox 吉芬之谜 Gini coefficient吉尼系数golden rule 黄金规则 government failure 政府失败 government reg

60、ulation 政府调控 grand utility possibility curve总效用可能曲线grand utility possibility frontier总效用可能前沿H 9 heterogeneous product 异质产品Hicks-kaldor welfare criterion希克斯卡尔多福利标准homogeneity 齐次性homogeneous demand function 齐次需求函数 homogeneous product 同质产品homogeneous production functionhorizontal summation水平和human capi