财务中英文对照

1、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税务稽核署irs独资企业 propriet

2、orship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 assumption持续经营假设continuity(going

3、-concern) assumption会计分期假设time-period assumption资产 asset负债 liability业主权益 owner's 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consistent principle可比性原则comparabil

4、ity 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(2) 会计循环会计循环 accounting procedure/cycle会计信息系统accounting informatio

5、n 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工作底稿 worksheet调整分录 adjusting entries结帐 closi

6、ng entries(3) 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 vouchers payable 应收帐款 account receivable 应收票据 no

7、te 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

8、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(4) 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

9、inventory原材料存货raw materials inventory起运地离岸价格f.o.b shipping point目的地抵岸价格f.o.b 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 overages and shortages分批认定法specific identification加权平均法wei

10、ghted 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 margin method零售价格法retail method成本率 cost ratio(5) 长期投资长期投资 long-term

11、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债券折价 discount on bonds债券溢价 premium on bonds票面利率 contract interest rate, stated ra

12、te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 amortization实际利息摊销法effective-interest method of amortization(6) 固定资产固定资产 plant assets or fix

13、ed 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-in-process磨损 wear and tear过时 obsolescence直线法 straight-line method (sl)工作量法 units-of-productio

14、n 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 purchase option (bpo)资产负债表外筹资off-balance-sheet financing最低租赁付款额minimum lease payments(7) 无形资产无形资产 int

15、angible 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(8) 流动负债负债 liability流动负债 current liability 应付帐款 account 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

16、 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 estimated liabilities under product warranties 赠品和兑换券 premiums, coupons and trading stamps或有事项 contingency 或有负债

17、 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 income tax liability method(9) 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 b

18、onds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registered 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

19、 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 fund长期应付票据long-term notes payable抵押借款 mortgage loan(10) 业主权益权益 equity业主权益 owner's equity股东权益 stockholder's equity投入资本 contributed capital缴入资本 paid-in ca

20、pital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 stock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 prefer

21、red 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

22、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拨款 appropriation(11) 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 workshee

23、t多步式 multi-step单步式 single-step(12) 财务状况变动表财务状况变动表中的现金基础scfp.cash basis( 现金流量表 )财务状况变动表中的营运资金基础scfp.working 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 exchanges正常营业活动normal operating activities财务活动 financing activities投资活动 investing activities(13) 财务报表分析财务报表分析

24、 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 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

25、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 current ratio速动比率 quick ratio酸性试验比率acid test ratio(14) 合并财务报表合并财务报表 consolidated financi

26、al 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(15) 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 p

27、urchasing-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 cost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 gnpdeflator)消费物价指数consumer price index (or cpi)批发物价指数wholesale pri

28、ce 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 losses未实现的资产持有损益unrealized holding gains or losses1资产 assets 1112流动资产 currentassets111现金及约当现金cash and cash equivalents 1111库存现金cash on hand1112零用金 / 周转金petty cash/revolving funds1113银行存

29、款cash in banks1116在途现金cash in transit1117约当现金cash equivalents1118其它现金及约当现金other cash and cash equivalents112短期投资 short-terminvestment 1121短期投资- 股票 short-terminvestments -stock 1122短期投资 - 短期票券 short-terminvestments- short-termnotesand bills1123短期投资 - 政府债券 short-term investments - governmentbonds 1124

30、短期投资 - 受益凭证short-term investments - beneficiarycertificates1125短期投资 - 公司债 short-term investments - corporatebonds1128短 期 投 资 - 其 它 short-terminvestments-other1129备抵短期投资跌价损失 allowance for reduction of short-term investment to market113应收票据 notes receivable 1131应收票据 notes receivable1132应收票据贴现 discount

31、ednotesreceivable1137应收票据 - 关系人 notes receivable - related parties 1138其它应收票据other notesreceivable1139备抵呆帐应收票据 allowance for uncollec- tibleaccounts- notes receivable 114应收帐款 accounts receivable 1141应收帐款accounts receivable 1142应收分期帐款 installment accountsreceivable1147应收帐款 -关系人 accounts receivable -

32、related parties1149备抵呆帐 应收帐款 allowance for uncollec- tible accounts - accountsreceivable118其它应收款 other receivables1181应收出售远汇款forward exchange contract receivable1182应收远汇款-外币 forward exchange contract receivable - foreigncurrencies1183买卖远汇折价discount on forward ex-change contract1184应收收益 earnedrevenue

33、receivable1185应收退税款income taxrefund receivable1187其它应收款 -关系人 other receivables - relatedparties 1188其它应收款 - 其它 otherreceivables-other1189备抵呆帐 -其它应收款allowance for uncollec- tible accounts - other receivables121122 存货 inventories1211商品存货merchandise inventory1212寄销商品 consignedgoods1213在途商品 goodsintrans

34、it 1219备抵存货跌价损失 allowance for reduction of inventory to market1221制成品 finished goods1222寄销制成品 consigned finished goods1223副产品 by-products 1224在制品 work in process1225委外加工work in process - outsourced1226原料 raw materials1227物料supplies1228在途原物料materials and supplies in transit1229备抵存货跌价损失allowanceforred

35、uction ofinventoryto market125预付费用 prepaidexpenses1251预付薪资 prepaidpayroll1252预付租金prepaid rents 1253预付保险费prepaid insurance1254用品盘存office supplies1255预付所得税 prepaid incometax 1258其它预付费用 otherprepaidexpenses126预付款项 prepayments1261预付货款prepayment for purchases 1268其它预付款项other prepayments 128129其它流动资产 other current ass