财务专业术语中英对照

1、百度文库目录一、会计与会计理论二、会计循环三、现金与应收账款四、存货五、长期投资六、固定资产七、无形资产八、流动负债九、长期负债十、业主权益十一、财务报表十二、财务状况变动表十三、财务报表分析十四、合并财务报表十五、物价变动中的会计计量一、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贝才务会计 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

2、 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 Proprietorship合伙人企业Partnership百度文库公司 Corporation会计 目标 Accounting Objectives会计假设 Accounting Assumptions会计要素 Accounting Elements会计原Accounting Principles会计实务过程 Accounting Procedures财

3、务报表 Financial Statements贝才务分析 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-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 Princi

4、ple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 Comparability Principle重大性原则 Materiality Principle稳健性原贝 U 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 Liabili

5、ties长期负债 Long-term Liabilities投入资本 Contributed Capital留存收益 Retained Earning百度文库二、会计循环会计循环 Accounting Procedure/Cycle会计信息系统 Accounting information System账户 Ledger会计科目 Account会计分录 Journal entry原始凭证 Source Document日记账 Journal总分类账 General Ledger明细分类账 Subsidiary Ledger试算平衡Trial Balance现金收款日记账 Cash receip

6、t journal现金付款 日 t 己账 Cash disbursements journal销售日t己账 Sales Journal购货日记账 Purchase Journal普通日记账 General Journal工作底稿Worksheet调整分录 Adjusting entries结账 Closing entries三、现金与应收账款现金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)银行对账单Bank sta

7、tement专艮行存款调节表 Bank reconciliation statement在途存款 Outstanding deposit在途支票 Outstanding check应付凭单 Vouchers payable应收账款 Account receivable应收票据 Note receivable起运点交货价 shipping point目的地交货价destination point百度文库商业折扣 Trade discount现金折扣Cash discount销售退回及折让 Sales return and allowance坏账费用 Bad debt expense备抵法 All

8、owance method备抵坏账 Bad debt allowance损益表法 Income statement approach资产负债表法 Balance sheet approach账龄分析法 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禾1J息率 Interest rate到期日 Maturity date本票 Promissory note贴现 Discou

9、nt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 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

10、折让和折扣 Purchase allowance and discounts4百度文库存货盈余或短缺 Inventory overages and shortages 分批认定法 Specific identification力口权平均法 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

11、 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 Consolidation method股利宣布日 Declaration date股权登记日 Date of record除息日 Ex-dividend

12、 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股票月禾1J Stock dividends清算股禾ILiquidating dividends百度文库到期日 Maturity date到期值 M

13、aturity value直线摊销法 Straight-Line method of amortization实际禾1J 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账面价值 Carrying value应提折旧成本 D

14、epreciation 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)力口速折旧法 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 Ope

15、rating 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百度文库开办费 Organization cost租赁权Leasehold摊销 Amortization八、流动负债负债 L

16、iability流动负债 Current liability应付账款 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应付股禾J 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

17、 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 Contingent或有损失 Loss contingencies或有利J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 met

18、hod递延所得税负债法 Deferred 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百度文库信用公司债券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

19、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 Effective interest method 到期直接偿付 Repayment at maturity 提前偿付 Repayment at advance 偿债基金

20、Sinking fund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 发行在夕卜股本 Outstanding

21、capital stock 库藏股 Treasury stock百度文库普通股 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部分参力口优先股 Partially participating preferred stock非部分参力口优先股 Nonpartially participating preferred stock现金发行 Issuance for

22、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盈余分酉己 Distribution of earnings股利 Dividend股禾政策 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Cas

23、h dividend股票月利 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账户式 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、财务状况变动表百度文库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

24、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贝才务活动 Financing activities投资活动 Investing activities十三、财务报表分析贝才务报表分析 Analysis of financial statements比较贝才务报表 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股禾 收

25、益率 Dividend yield ratio价益比 Price-earnings ratio普通股每股账面价值 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已获禾1J 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应收账款周转率 Accounts receivable turnover流动比率Current rat