财务会计英汉对照词汇表

PAGE4财务会计名词英汉对照表共计5页accountantn.会计师，会计人员accountingn.会计，会计学accountingconcept会计概念accountingelement会计要素accountingentity会计主体accountingequation会计等式accountinginformation会计信息accountingperiod会计期间accountingprinciple会计原则accountingrecord会计记录accountingreport会计报告accountingsystem会计系统，会计制度accrual-basisaccounting权责发生制adequatedisclosure充分披露AmericanInstituteofCertifiedPublicAccountants(AICPA)美国注册会计师会analyticalprocess分析程序assetn.资产auditingn.审计balancesheet资产负债表bookkeepern.簿记员，记帐员bookkeepingn.簿记businessn.企业，商经，经营cash-basisaccounting现金收付制certifiedpublicaccountants(CPAs)注册会计师，注册会计师charteredaccountant特许会计师ChineseInstituteofCertifiedPublicAccountants(CICPA)中国注册会计师协会clientn.客户，委托人companyn.公司conservatismn.稳健性consistencyn.一致性controllern.主计长corporationn.公司costaccounting成本会计CPAfirms注册会计师事务所debtn.债务，欠款decision-making决策double-entryaccountingsystem复式记帐体系executiven.高级管理人，行政部门expensen.费用financialaccounting财务会计financialposition财务状况financialstatement财务报表generallyacceptedaccountingprinciples(GAAP)公认会计原则forecastn.预测going-concernconcept持续经营概念governmentalaccounting政府会计historicalcost历史成本incomestatement收益表、损益表incometaxreturns所得税申报表insolventa.无偿付能力的internalcontrol内部控制InternalRevenueService(IRS)国内税收暑interpretv.解释、说明inventoryn.存货journaln.日记帐jurisdictionn.司法部门liabilityn.负债managementaccounting管理会计managementadvisory管理咨询matchingprinciple配比原则materiality重要性measurev.计量、衡量netincome净收益netloss净损失、净亏损nonprofitorganizations非营利组织objectiveprinciple客观性原则operatingresults经营成果owner’sequity业主权益partnershipn.合伙企业privatebusinesses私营企业profitn.利润、盈利publicaccounting公共会计realizationprinciple实现原则renderv.提供，提出revenuen.收入SecuritiesandExchangeCommission(SEC)证券交易管理委员会singleproprietorship独资企业solventa.有偿付能力的tailoreda.特定的taxstatute税法transactionn.经济业务、交易withdrawalsn.撤资，撤回yardstickn.标准、尺度2会计循环accountn.帐户accountingcycle会计循环accountingentry会计分录accountingprocedure会计程序accountspayable应付帐款accountsreceivable应收帐款adjustedtrialbalance调整后试算表adjustingentry调整分录advertisingexpense广告费用after-closingtrialbalance结帐后试算表allocatev.分配、分摊apportionv.分配、分摊balancen.余额balancesheetaccount资产负债表帐户bankdepositslip银行帐单bookoforiginalentry原始分录帐簿calculatev.计算cashpaymentsjournal现金支出日记帐cashreceiptsjournal现金收入日记帐checkstub支票存根chronologicalrecord序时记录closingentry结帐分录closingtheaccounts结帐compoundjournalentry复合日记帐分录creditn.v.贷项、贷记creditbalance贷方余额creditentry贷方分录debitn.v.借项、借记debitbalance借方余额debitentry借方分录depreciationexpense折旧费用double-entryaccounting复式记帐会计、复式记帐制end-of-periodadjustingentries期末调整分录footnotesn.附注generaljournal普通日记帐incomestatementaccount损益表帐户incomesummaryaccount收益汇总帐户incometaxpayable应付所得税journalentry日记帐分录ledgern.分类帐ledgeraccount分类帐帐户liquidityn.流动性，变现能力nominalaccount虚帐户operatingexpense营业费用，经营费用owner’scapital业主资本permanentaccount永久性帐户postv.过帐premiumn.保险费、溢价profitabilityn.盈利能力propertyinsurance财产险purchasejournal购货日记帐realaccount实帐户retainedearnings留存收益Salariesexpense薪金费用salesjournal销货日记帐salereceipt销货发票servicerevenue服务收入solvencyn.偿债能力sourcedocument原始凭证specialjournal特种日记帐statementofcashflows现金流量表statementofowner’sequity业主权益表statementofretainedearnings留存收益表summarizev.加总、汇总telephoneexpense电话费用temporaryaccount临时性帐户unadjustedtrialbalance调整前试算表3现金accountingrecord会计帐簿accountspayable应付帐款accountsreceivable应收帐款bankaccount银行帐户bankcharges银行手续费bankcreditmemorandum银行贷项通知bankdebitmemorandum银行借项通知bankreconciliation银行余额调节表bankstatement银行对帐单bondn.v.债券brokeragecommission经纪人佣金cashaccount现金帐户cashdividend现金股利cashinbank银行存款cashonhand库存现金cashoverandshort现金溢缺cashpaymentjournal现金支付日记帐cashreceipts现金收入cashreceiptjournal现金收入日记帐cashregister现金登记簿checkn.支票checkingaccount支票帐户controllingaccount统制帐户custodian保管人depositn.存款depositintransit在途存款dividendrevenue股利收入fiscalperiod会计期间governmentbond公债incomesummary收益汇总interestdate付息日internalcontrol内部控制IOU(由Ioweyou的读音缩略转义)欠条long-terminvestment长期投资lowerofcostormarket(LCM)成本与市价孰低makechange交换，找零头marketabledebitsecurity债务性有价证券marketableequitysecurity权益性有价证券marketablesecurity有价证券miscellaneousexpense杂项费用miscellaneousrevenue杂项收入moneyondeposit货币存款moneyorder汇款单notesreceivable应收票据NSF(notsufficientfunds)存款不足outstandingcheck未兑现支票pettycash备用金pettycashfund定额备用金postagen.邮费postdatedcheck远期支票purchaseprice买价quotedmarketprice挂牌市价replenishv.补充securityexchange证券交易所short-terminvestment短期投资sinkingfundcash偿债基金现金transactionn.交易，经济业务transportationin购货运费unrealizedloss未实现损失vouchern.付款凭单4应收帐款accountreceivablen.应收帐款accountsreceivableturnover应收帐款周转率adjustingentry调整会计分录aging帐龄(分析)agingschedule帐龄分析表beginningbalance期初余额cashflows现金流量cashinflows现金流入cashoutflows现金流出cashequivalent现金等价物costofgoodssold商品销售成本directmethod直接法endingbalance期末余额financingactivity筹资活动indirectmethod间接法interestexpense利息费用investingactivity投资活动netcashflows净现金流量operatingactivity营业活动operatingexpense营业费用preparationofstatement报表编制statementofcashflows现金流量表supplementalinformation补充信息12财务报表分析accountingpolicy会计政策acid-testratio酸性试验比率，速动比率analystn.分析者，分析人员assetturnover资产周转率auditor'sreport审计报告averagecollectiondays平均收帐期baseyear基年bookvaluepershare每股帐面价值capitalmarket资本市场cashratio现金比率comparativestatement比较报表comparativecommon-sizestatement比较共同比报表common-sizestatement共同比报表contingentliability或有负债currentratio流动比率debtratio负债比率debt-equityratio负债与产权比率debttotangiblenetworthratio负债与有形资产净值之比dividendyield股利报酬率earningpower盈利能力earningspercommonshare(EPS)每股盈利，每股净收益financialposition财务状况financialratio财务比率financialstatementanalysis财务报表分析financialstructure财务结构footnotestothefinancialstatement财务报表附注horizontalanalysis水平分析inventoryturnover存货周转率invent