财务会计英汉对照词汇表

财务会计英汉对照词汇表财务会计名词英汉对照表2accountantn.会计师，会计人员InternalRevenueService(IRS)国内税收暑accountingn.会计，会计学interpretv.解释、说明accountingconcept会计概念inventoryn.存货accountingelement会计要素journaln.日记帐accountingentity会计主体jurisdictionn.司法部门accountingequation会计等式liabilityn.负债accountinginformation会计信息managementaccounting管理会计accountingperiod会计期间managementadvisory管理咨询accountingprinciple会计原则matchingprinciple配比原则accountingrecord会计记录materiality重要性accountingreport会计报告measurev.计量、衡量accountingsystem会计系统，会计制度netincome净收益accrual-basisaccounting权责发生制netloss净损失、净亏损adequatedisclosure充分披露nonprofitorganizations非营利组织AmericanInstituteofCertifiedPublicobjectiveprinciple客观性原则Accountants(AICPA)operatingresults经营成果美国注册会计师会owner’sequity业主权益analyticalprocess分析程序partnershipn.合伙企业assetn.资产privatebusinesses私营企业auditingn.审计profitn.利润、盈利balancesheet资产负债表publicaccounting公共会计bookkeepern.簿记员，记帐员realizationprinciple实现原则bookkeepingn.簿记renderv.提供，提出businessn.企业，商经，经营revenuen.收入cash-basisaccounting现金收付制SecuritiesandExchangeCommission(SEC)证certifiedpublicaccountants(CPAs)注册会计券交易管理委员会师，注册会计师singleproprietorship独资企业charteredaccountant特许会计师solventa.有偿付能力的ChineseInstituteofCertifiedPublictailoreda.特定的Accountants(CICPA)taxstatute税法中国注册会计师协会transactionn.经济业务、交易clientn.客户，委托人withdrawalsn.撤资，撤回companyn.公司yardstickn.标准、尺度conservatismn.稳健性consistencyn.一致性controllern.主计长2会计循环corporationn.公司accountn.帐户costaccounting成本会计accountingcycle会计循环CPAfirms注册会计师事务所accountingentry会计分录debtn.债务，欠款accountingprocedure会计程序decision-making决策accountspayable应付帐款double-entryaccountingsystem复式记帐体系accountsreceivable应收帐款executiven.高级管理人，行政部门adjustedtrialbalance调整后试算表expensen.费用adjustingentry调整分录financialaccounting财务会计advertisingexpense广告费用financialposition财务状况after-closingtrialbalance结帐后试算表financialstatement财务报表allocatev.分配、分摊generallyacceptedaccountingprinciplesapportionv.分配、分摊(GAAP)公认会计原则balancen.余额forecastn.预测balancesheetaccount资产负债表帐户going-concernconcept持续经营概念bankdepositslip银行帐单governmentalaccounting政府会计bookoforiginalentry原始分录帐簿historicalcost历史成本calculatev.计算incomestatement收益表、损益表cashpaymentsjournal现金支出日记帐incometaxreturns所得税申报表cashreceiptsjournal现金收入日记帐insolventa.无偿付能力的checkstub支票存根internalcontrol内部控制共计5页3财务会计名词英汉对照表

4accountreceivablen.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allowancefordoubtfulaccounts坏帐准备booksn.帐簿creditdepartment信贷部门，赊销管理部门creditloss信贷损失，赊销损失creditmanager信贷经理，赊销管理经理creditranking信用评级creditrisk信用风险custodyn.监护，管理indebtednessn.负债(额)installmentplan分期付款计划internalcontrol内部控制memorandumn.备忘录，内容摘要，买卖通知书negotiableasset可转让资产，可买卖资产netrealizablevalue可实现净值operatingcycle经营周期pastdue逾期sellonaccount赊销uncollectibleaccountsexpense坏帐损失writeoff核销，冲减5存货acquisitionn.取得actualphysicalcount实地盘点averagecostmethod平均成本法balancesheetdate资产负债表日beginninginventory期初存货costofgoodsavailableforsale可供销售的商品成本costofgoodssold销货成本currentasset流动资产currentreplacementcost现时重置成本currentperiod本期deflationn.通货，紧缩endinginventory期末存货finishedgoods产成品first-in,first-outmethod(FIFO)先进先出法goodsinprocessofmanufacture在产品goodsonhand存货，库存商品goodsintransit在途商品grossprofitmethod毛利法grossprofitonsales销货毛利importduties进口关税inflationn.通货膨胀interimfinancialstatement中期财务报表inventoryn.存货inventoryaccount存货帐户inventorymeasurement存货计量inventorysheet盘存表inventoryvaluationmethod存货计价方法last-in,first-outmethod(LIFO)后进先出法lossoninventoryshortage存货短缺损失

lowerofcostormarketrule(LCM)成本与市价孰低原则manufacturingenterprise制造业企业merchandisen.商品，存货merchandiseonaccount赊销商品merchandisingenterprise商业企业netrealizablevalue可变现净值netpurchases购货净额netsales销货净额precedingyear以前年度periodicinventorysystem定期盘存制perpetualinventorysystem永续盘存制physicalinventory实地盘存physicalinventorysystem实地盘存制purchasesaccount购货帐户purchasesdiscount购货折扣purchaseinvoice购货发票purchasesreturnsandallowances购货退回及折让rateofgrossprofit毛利率ratioofcosttosellingretailprice成本与销售价格之比rawmaterials原材料receivables应收款项replacementcost重置成本retailbusiness零售企业retailinventorymethod零售价格法retailprice零售价格specificidentificationmethod个别辨认法subsidiaryrecord明细记录takingaphysicalinventory存货的盘点transportation-in购货运费vendorn.卖主weightedaveragecost加权平均成本weightedaveragemethod加权平均法weightedaverageunitcost加权平均单位成本6固定资产above-averagereturn超常收益accelerateddepreciation加速折旧accumulatedamortization累计摊销accumulateddepletion累计损耗accumulateddepreciation累计折旧acquisitionn.获取，获得allocationn.分配amortizev.摊销bookvalue帐面值brandname品牌名称capitalexpenditure资本性支出capitalizev.资本化carryingvalue帐面净值cashflow现金流comparable可比的，有可比性的conservativelyadv.保守地contra-assetaccount资产对冲帐户copyrightn.版权，专利权共计5页财务会计名词英汉对照表

5declining-balancemethod余额递减（折旧）法depletev.损耗，用尽depreciablecost可供折旧成本depreciationn.折旧depreciationexpense折旧费depreciationrate折旧率deterioration恶化，磨损disposaln.丢弃，处置double-declining-balancemethod双倍余额递减（折旧）法expensingn.费用化fairmarketvalue公平市价federalgovernment 联邦政府FinancialAccountingStandardsBoard(FASB)财务会计准则委员会（美国）financialreporting 财务报告franchisen. 专营权，专卖权freightcharge运输费generallyacceptedaccountingprinciples通用会计准则goodwilln.商誉incidentalcost附加成本incometax所得税installmentplan分期付款协议intangibleasset无形资产interestcharge利息费用life-span生命期，生命周期long-livedasset长期资产naturalresource自然资源netidentifiableasset可确认净资产noncurrentadj.非流动性的normalreturn一般回报notepayable应付票据obsolescence过时，淘汰ondue到期patentn.专利，专利权physicalsubstance实物形态plantasset长期资产prepaidexpense预付费用presentvalue现值property,plant&equipment固定资产researchanddevelopmentcost研究开发成本residualvalue残值revenueexpenditure收益性支出roundv.四舍五入salestax销售税，消费税salvagevalue残值straight-linemethod直线（折旧）法tangibleasset有形资产tradein置换，以旧换新trademarkn.商标usefullife使用年限，有效年限weighv.权衡流动负债currentliability 流动负债

accountspayable应付帐款notespayable应付票据accruedliabilities应计负债interestpayable应付利息incometaxespayable 应付所得税unearnedrevenue 预收收入impairmentofassets 资产减损commitments 承付款项estimatedliabilities 估计负债losscontingency 或有损失8长期负债amortizationofdiscountonbondspayable应付债券的折价摊销convertiblebond可转换债券discountonbondspayable应付债券折价premiumonbondspayable应付债券溢价mortgagebond抵押债券000debenturebond信用债券callablebond可提前兑回债券sinkingfundbond偿债基金债券equitymethod权益法costmethod成本法investeen.被投资者9合伙企业drawingaccount提用帐户generalpartner普通合伙人limitedliabilitypartnership有限责任合伙limitedpartner有限合伙人limitedpartnership有限合伙limitedpersonalliability有限的个人责任mutualagency相互代理partnership合伙企业partnershipcontract合伙合同statementofpartners’equity合伙人权益表unlimitedpersonalliability无限的个人责任liquidationofapartnership合伙的清算10股东权益Additionalpaid-incapital超面值缴入股本Boardofdirectors董事会bookvaluepershare每股帐面价值capitalstock股本closelyheldcorporation不公开招股公司commonstock普通股corporationn.公司dividendsn.股利doubletaxation双重纳税legalcapital法定股本imitedpersonalliabil有限责任paid-incapital缴入股本parvalue票面价值preferredstock优先股共计5页财务会计名词英汉对照表

6publiclyownedcorporation公开招股公司financialstructure财务结构retainedearnings留存收益footnotestothefinancialstatement财务报表附stockholdersn.股东注stockdividend股票股利horizontalanalysis水平分析stocksplit股票分割inventoryturnover存货周转率treasurystock库藏股票inventoryturnoverindays存货周转天数liquidityn.流动性operatingcashflows/currentdebtratio现金流11现金流量表量与当期债务之比beginningbalance期初余额operatingcycle营业周期cashflows现金流量price/earningratio市盈率cashinflows现金流入profitmargin利润边际，销售利润率cashoutflows现金流出profitabilityn.盈利能力cashequivalent现金等价物quickratio速动比率costofgoodssold商品销售成本rateofdividendpayout股利分配率directmethod直接法rateofreturnoninvestment(ROI)投资报酬率endingbalance期末余额rateofreturnonnetsales销售利润率financingactivity筹资活动rateofreturnonstockholders'equity股东权益indirectmethod间接法报酬率，净资产收益率interestexpense利息费用rateofreturnontotalassets总资产报酬率investingactivity投资活动ratioanalysis比率分析netcashflows净现金流量receivableturnover应收帐款周转率operatingactivity营业活动receivableturnoverindays应收帐款周