会计与财务专业英语词汇

SOMEWORDSOFACCOUNTING&FINANCEAccountancyAccountancyistheprofession;accountingisthemethodology;accountantisthepersonwhoisinchargeofaccounting.Bookkeeping 薄记Incomestatement/profitandlossaccount 润表Balancesheet 资产负债表Cashflowstatement 现金流量Asset 资产Liability 负债Ownersequity/capital所有者权益Revenue收入Expense费用Income收益Depreciation折旧Fulldisclosure 充分披露Double-entrysystem复式记账Financialaccounting财务会计Managerialaccounting 管理会Taxaccounting税务会计Costaccounting成本会计Generallyacceptedaccountingprinciples公认会计原则Financialaccountingstandardsboard(FASB)财务会计准则委员会American institute of certified accountants美国注册会计师协会Chinese institute of certified accountants中国注册会计师协会Economicevent经济事件Sourcedocument 原始凭证Externaltransaction外部业务Internaltransaction外部业务Account账户Debit借方Credit贷方Cashinbank银行存款Receivable 应收款项Prepaidexpense预付费Payable应付款项

Unearnedrevenue预收收入Withdrawal提存Temporaryaccount暂时账户Nominalaccount虚账户Realaccount实账户Chartofaccounts科目表Generalledger总分类账Normalbalance正常余额Compoundjournalentry复式分录Generaljournal普通日记账Posting过账Accountingcycle会计循环Adjustment 账项调整Adjustedtrialbalance 调整后试算表Closing结账Post-closingtrialbalance结账后的试算表Voucher记账凭证Receiptvoucher收款凭证Paymentvoucher付款凭证Transfervoucher 转账凭证Debtratio负债比率Financialleverage财务杠Timeperiod会计期间Fiscalyear财政年度Calendaryear日历年度NaturalbusinessyearAccrualbasis权责发生制、应计制Cashbasis收付实现、现金制Prepaiditems预付项目Unearneditems预收项目Accrueditems应计项目DeferralsandaccrualsContraaccount备抵账户Netbookvalue账面净值Closingentries结账分录Incomesummary收益汇总Bookkeepingprocedures账务处理程序Summarizedvoucher汇总记账凭证CategorizedaccountssummaryColumnarjournal多栏目日记账Unearnedrevenue预收收入AdvancefromcustomersPrepaidexpense待摊费用Accruedexpense预提费用Classifiedbalancesheet分类资产负债表Workingcapital营运资本Long-terminvestmentTangiblefixedasset固定资产Intangiblefixedasset无形资产Shareholderequity股东权益Commonshares普通股股本Retainedearnings留存收益Currentratio流动比率Salesrevenue销售收入CostofgoodssoldGrossprofit毛利Operatingexpenses营业费用Merchandiseinventory商品存货Periodicinventorysystem定期盘存制PerpetualinventorysystemPurchasereturnsandallowances购货退回与折让Tradediscounts商业折扣Creditterms付款条件Transportationcosts运费FOBdestination目的地交货FOBshippingpointSalesreturnsandallowancesSalesdiscounts销售折扣Debitmemorandum借项备忘录Creditmemorandum贷项备忘录Inventoryshrinkage存货减值Multiple-stepincomestatement多步式收益表Specialjournal特种日记账Subsidiaryledger明细分类账Controlaccount控制账户Salesjournal销售日记账

Purchasesjournal购货日记账Cashreceiptsjournal现金收入日记账Cashdisbursementsjournal现金支出日记Bookkeepingprocedures 账务处理程序Acid-testratio速动比率Baddebts 坏账Writeoff 注销Allowancemethod备抵法Directwriteoffmethod直接冲销法Agingofaccountsreceivablemethod 析法Creditcardsales信用卡销售DishonorednotereceivableDiscountingnotereceivable应收票据贴现Contingency或有事项Contingentliability或有负债Contingentasset或有资产Sellingaccountsreceivable应收账款出售Pledgingaccountsreceivable应收账款抵押Accountsreceivableturnover应收账款周转率Specificidentificationmethod个别认定法First-in,first-outmethodLast-in,first-outmethod后进先出法Replacementcosts重置成本Lowerofcostormarketmethod （LCM）本与市价熟低法Rawmaterials原材料WorkinprocessFinishedgoods完工产品Work-in-processinventory在产品ManufacturingoverheadTransportation-in运输费用Incomemanipulate利润操纵Inventoryshrinkage存货短缺Grossmargin毛利Netrealizablevalue可变现净值Provisionfordeclineinvalueofinventories存货跌价准备Grossprofitmethod毛利率法Retailinventorymethods零售价格法Inventoryturnover存货周转率Timevalueoftime货币的时间价值SimpleversuscompoundinterestFuturevalue终值Presentvalue现值Futurevalueofanannuity年金终值Presentvalueofanannuity年金现值Bondspayable应付债券Discountonnotespayables应付票据折价Registeredbonds记名债券Couponbonds不记名债券Termbonds到期还本债券Serialbond分期还本债券ConvertiblebondsCallablebonds可赎回债券Securedbond有担保债券Debenturebonds无担保债券或风险债券Couponrateornominalrate利率Marketoreffectiverate市场利率或实际利率Discountonbondpayable应付债券折价Premiumonbondspayable应付债券溢价Lossonredemptionofbonds 赎回债券损Timesinterestearned利息保障倍数Subsequentexpenditures后续支出Declining-balancemethod余额递减Changesinestimate估计变更Patents专利Copyrights版权Franchises特许权Trademarks商标权Goodwill商誉Pre-operatingexpenses开办费Deferredexpenses递延费用Impairmentoflong-termassets长期资产的减值Debtsecurity债权证券Equitysecurities股权证券Capitalexpenditures资本性支出Revenueexpenditures收益性支出

Non-depreciableassetsOperatinglease经营租凭Financinglease筹资租赁Off-balancesheetfinancing表外融资Substanceoverform实质重于形式Non-monetaryexchangeLump-sumpurchase一揽子购入Double-declining-balancemethod递减Residualvalue残值Carryingvalue账面余额Fixedassetspendingdisposal固定资产清理Depletion折耗Productionmethod(activitymethod)工作量法Amortization摊销Returnonassets资产报酬率Assetturnover资产周转率Soleproprietorships 独资企Partnerships合伙企业Authorizedstock核定股本Outstandingshares发行在外的总股份Parvalue面值No-parvalue无面值Commonstock&preferredstock 优先股Noncumulative-dividendpreference 非累积优先股Cumulative-dividendpreference累积优先股StocksubscriptionsCapitalsurplus资本公积Donatedcapital捐赠资本Treasurystock库藏股Stockbuyout股票回购Retainedearnings留存收益EarningspershareAppropriated(orrestricted)retainedearnings拨定留存收益Reservefund盈余公积Cashdividends现金分红Stockdividends股票分红Stocksplit股票分割Dividendyield股利报酬率

Price-earningsratio市盈率BalanceSheet资产现金银行存款应收票据应收账款预付账款待摊费用存货减：存货变现损失准备一年内到期的长期投资其他流动资产流动资产合计非流动资产可供出售金融资产持有至到期投资一年以上的应收款项长期股权投资固定资产：在建工程：在建工程无形资产：土地使用权工业产权及专有技术

ASSETSCURRENTASSETSCashCashinbankTradingsecuritiesNotesreceivableAccountsreceivableLess:ProvisionforbaddebtsAdvancestosuppliersOtherreceivablesPrepaidexpensesInventoriesLess:provisionforlossonrealizationofinventoryLong-terminvestmentmaturingwithinoneyearOthercurrentassetsTotalcurrentassetsNON-CURRENTASSETSAvailable–for–salesecuritiesHeld-to-maturitysecuritiesReceivablescollectibleafteroneLong-terminvestmentinequityFIXEDASSETSFixedassets-costLess:AccumulateddepreciationFixedassets-netbookvalueFixedassetspendingdisposalCONSTRUCTIONINPROGRESSConstructioninprogressINTANGIBLELandoccupancyrightsProprietarytechnologyandpatents开发支出商誉长期待摊费用资产总计负债及所有者权益流动负债：短期借款应付票据应付账款应付工资应交税费应付股利预收货款预提费用预计负债其他流动负债流动负债合计非流动负债：长期借款应付公司债券/一年内到期的长期负债一年以上的应付款项递延所得税负债负债合计实收资本未分配利润/（累计亏损）所有者权益合计

DevelopmentcostGoodwillLong-termprepaidexpenseDeferredtaxassetsOthernon-currentassetsTotalnon-currentassetsTOTALASSETSLIABILITIESANDOWNEREQUITYCURRENTLIABILITIESShort-termloansNotespayableAccountspayableAccruedpayrollTaxespayableDividendspayableAdvancesfromcustomersOtherpayablesAccruedexpensesProvisionsforforeseeableliabilitiesOthercurrentliabilitiesTotalcurrentliabilitiesNon-currentliabilitiesLong-termloansDebenturespayablePremium/(discount)ondebenturespayablePortionoflong-termliabilitiesduewithinonePayablesdueafteroneyearDeferredtaxliabilitiesOthernon-currentliabilitiesTotalnon-currentliabilitiesTOTALLIABILITI