会计账户与术语中英文表

1、Account帐户Accounting system会计系统AmericanAccountingAssociation 美国会计协会American Institute of CPAs 美国注册会计师协会Audit审计Balance sheet 资产负债表Bookkeepking簿记Cash flow prospects 现金流量预测 Certificate in Internal Auditing 内部审计证书Certificatein Management Accounting管理会计证书Certificate Public Accountant注册会计师Cost accounting 成

2、本会计External users 外部使用者Financial accounting财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast财务预测Generally accepted accounting principles 公认会计原则General-purpose information通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Instituteof Internal Auditors内部审计师协会Institute of

3、Management Accountants 管理会计师协会Integrity整合性Internal auditing内部审计Internal control structure内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting管理会计Return of investment投资回报Return on investment投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of

4、 financial position财务状况表Tax accounting 税务会计Accounting equation会计等式Articulation勾稽关系Assets 资产Business entity 企业个体Capital stock股本Corporation公司Cost principle成本原则Creditor债权人Deflation通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities筹资活动Going-concern assumption持续经营假设Inflation通货膨涨Inve

5、sting activities投资活动Liabilities负债Negative cash flow负现金流量Operating activities经营活动Owners equity 所有者权益Partnership 合伙企业Positive cash flow正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设 Stockholders 股东Stockholders equity股东权益Window dressing门面粉饰财会名词汉英

6、对照表（ 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税务稽核署IRS

7、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 Assumption 持续经

8、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Consistent Principle可比性原则C

9、omparability 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 in

10、formation 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C

11、losing 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Bankreconciliationstatement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 receiv

12、able起运点交货价目的地交货价商业折扣 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 method 带息票据 Interest bearing note不带息票

13、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（ 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 inventory 原材料存货 Raw materials inventory起运地离岸价格F.O.B shipping point目的地

14、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Purchaseallowance anddiscounts存 货 盈 余 或 短 缺 Inventoryoverages andshortages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, f

15、irst-out or LIFO 移动平均法 Moving average成本或市价孰低法Lower of cost or marketor 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 investment长期股票投资 Investment on stocks 长期债券投资 Investment on bo

16、nds 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 rate 市场利率 Market interest ratio, Effective rate 普通股 Common St

17、ock 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 ofamortization（ 6）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

18、 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-production method（ UOP ）加速折旧法Accelerated depreciation meth

19、od双倍余额递减法 Double-declining balance method （ DDB ）年数总和法Sum-of-the-years-digitsmethod（ 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-sheetfinancing最低租赁付款额 Minimum lease payments （ 7）无形资产无形资产Intangible assets专利权Patents商标权 Trademarks,

20、 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Currentmaturities of long-term liabilities应付股利Dividends payable预收收益 Prepayments by c

21、ustomers 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Estimatedliabilitiesunder product warranties赠 品 和 兑 换 券Premiums,couponsandtrading stamps或有事项Contingency或有负债Contingent或有损失Loss contingencies或有利得Gain contin

22、gencies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 effectaccountingmethod递 延 所 得 税 负 债 法 Deferredincome taxliability 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 Bonds保证公司债券Guaranteed Bonds信用公司债券Debenture Bonds

23、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Discount面值Par value直线法Straight-line method实际利率法

24、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

25、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Noncumulativepreferredstock完 全 参 加 优 先 股 Fullyparticipatingpreferred stock部分参加优先股Partiallyparticipatingpreferred stock

26、非部分参加优先股Nonpartiallyparticipating preferred stock现金发行 Issuance for cash非现金发行Issuancefor noncashconsideration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Dat

27、e 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Worksheet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.CashBasis（现金流量表）财务状

28、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 :)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Analysisoffinancialstatements比较财务报表Comparativefinancialstatements趋势百分比 Trend p

29、ercentage比率 Ratios普 通 股 每 股 收 益 Earningspershare ofcommon 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 valueper shareof 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 oftimes interestearned债券比率Debt ratio优先股收益率 Yield rate on preferred stock营运资本Working Capita