会计英语词汇表

会计专业词汇简明索引accelerateddepreciationmethod加速折旧法account账户，会计科目accounting会计，会计学accountingequation会计等式，会计平衡式，会计方程式AccountingPrinciplesBoard(APB)会计原则委员会accountingprocess会计过程accountspayable应付账款accountsreceivable应收账款accruals应计项目accrue自然累积(如利息等的)，计提accruedexpense应计费用，应计未付费用accruedrevenue应计收入，应计未收收入accruedsalariespayable应计未付薪金accumulateddepreciation累计折旧，累积折旧adjustingprocedure调整程序administrativeexpenses管理费用administrativesalaries行政人员薪金advertisingexpense广告费affiliatedgroup联营(关联)集团agency机构，代理人agingschedule账龄分析表allowanceforuncollectibleaccounts备抵坏账allowancemethod备抵法amortization摊销annualinterestrate年利率arrearage拖欠款asset资产auditing审计authorizedstock额定股本baddebtsexpense坏账费用balancesheet平衡表，资产负债表bankdeposit银行存款bankreconciliation银行往来调节表bankstatement银行对账单，银行结单bearer持票人beginninginventory期初存货betterment改良billedprice账单价格boardofdirectors董事会bondspayable应付债券，应付公司债bookvalue账面价值budgetaryaccounting预算会计budgets预算calendaryear日历年度capitalcontribution资本投入capitalstock股本carryingvalue置存价值，(留在)账面(上的)价值cash现金cashbudget现金预算cashdisbursementsjournal现金支出日记账cashdiscount现金折扣cashdividend现金股利cashinbank银行存款cashondelivery付款提货cashreceiptsjournal现金收入日记账chartofaccounts账户一览表，会计科目表check支票checkstub支票存根claim(根据权利的)要求clear结清，结算，交换票据closingprocedure结账程序commonstock普通股consideration对价，报酬consolidate合并constructedassets建造资产contingentliability或有负债contraaccount对抵账户，对销账controlaccount控制账户，统驭账户，统制账户controller总会计师，财务主管copyright版权corporation股份有限公司corporationacquisition公司收购、公司合并costaccounting成本会计costaccountingsystem成本会计系统，成本会计制度costofgoodsavailableforsale可供销售的商品成本costofgoodsmanufacturedstatement产品制造成本表costofgoodssold销货成本，商品销售成coststructure成本结构cost—benefitdata成本一效益数据credit贷记，贷方，贷项creditmemo贷项通知单，贷记通知单creditstanding信用地位，信誉creditterm赊账条件creditor债权人currentasset流动资产currentfairvalue现时公允价值currentliability流动负债debenturebonds信用公司债debit借记，借方，借项debitmemo借项(记)通知单debtor债务人decisionmaking决策deferredcredit递延贷项defferrals递延项目depletion折耗depreciableasset应折旧资产depreciationexpense折旧费deterioration(自然)损坏direct1abor直接人工directlaborcosts直接人工成本directlaborhours直接人工小时directwrite-offmethod直接销账法discount折价，贴水discountonnotespayable应付票据贴现折价dishonor(票据的)拒付dividendpayable应付股利double-declining-balance(DDB)method两倍率递减余额法double-entrybookkeepingsystem复式记账法，复式记账系统draft汇票drawup开立(票据等)effectiveinterestmethod实际利息法elimination抵消，消除endinginventory期末存货endorse背书endorser背书人environmentalaccounting环境会计excessofparvalueoveramountpaid面值超过缴入资本的部分expenditure开支，花费expense费用extraordinaryitems非常项目F．O．B．destination目的地交货，到达站交货F．O．B．shippingpoint发运地(站)交货facevalue面值factoryburden工厂负荷，制造费用factorymachinehours工厂机器工作小时factoryoverhead工厂管理费，制造费用factoryoverheadrate制造费用分配率，工厂管理费分配率factorypayroll工厂工薪federalincometaxwithholdingpayable应付预扣联邦所得税FederalInsuranceContributionsAct联邦社会保险税法FederalUnemploymentTaxAct联邦失业税法federalunemploymenttaxpayable应付联邦失业税FICAtaxpayable应付联邦社会保险税financialaccounting财务会计financialdata财务数据financialposition财务状况financialreport财务报告financialstatement(report)财务报表(报告)financialstrength财务实力financingactivities筹资活动，理财活动finishedproduct制成品，产成品firm商行，企业first-in，first-out(FIFO)先进先出fiscalyear财务年度fixedassets固定资产flowOfcosts成本流动flowOfgoods商品流动flowofproductcosts产品成本流程franchise特许经营权freightcollect货到收运费freightprepaid运费预付function职能，作用fund资金gain(loss)onsaleoffixedassets固定资产出售利得(损失)generaljournal普通日记账goodwill商誉governmentalandnot—profitforaccounting政府及非赢利组织会计grossprofitonsales销货(售)毛利grosssales销货(售)总额historicalcost历史成本holder持票人holdings拥有的财产hospitalinsurancepremiumspayable应付住院医疗保险费humanresourcesaccounting人力资源会计imprest预付的，定额预付的incomestatement收益表，损益表incomesummary收益汇总，损益汇总incometaxpayable应付所得税incometaxreporting所得税申报indirectlabor间接人工individualemployeeearningsrecords雇员个人工薪记录informationsystem信息系统insuranceexpense保险费insurancepremium保险费intangibleasset无形资产intercompanytransaction公司间交易interestallowance利息补贴interestbearing计息的interestexpense利息费用interestincome利息收益interimfinancialstatement中期(年度内)财务报表internalcontrol内部控制internationalaccounting国际会计investingactivities投资活动investor投资者invoiceregister发票登记簿IOU(由Ioweyou的读音缩略转义)借据issuedstock已发行股本journal日记账journalize作分录last-in，first-out(LIFO)后进先出leasehold租赁权ledger分类账liability负债liquidationvalue清算价值liquidity变现能力，清偿能力listofchecks支票目录long-termasset长期资产lossfromdoubtfulaccounts疑账损失，呆账损失lossfromuncollectibleaccounts坏账损失majorityinvestor控股投资者majority-ownedcompany被控股公司maker出票人managerialaccounting管理会计manufacturingoverhead制造费用marketvalue市场价值marketablesecurities上市证券，有价证券materialrequisition材料请领单，领料单materialsledgercards材料分类卡maturitydate到期日merchandisingcompany商业公司minorityinterest少数股权，少数股东权益miscellaneousexpense杂项费用modernbusiness现代企业moneyorder汇票mortgage抵押mortgagepayable应付抵押借款naturalassets天然资产negativegoodwill负商誉negotiable可流通的netincome净收益netloss净亏损netpurchases购货净额netsales销货(售)净额nominalinterestrate名义利率normalbalance正常余额normaloperatingcycle正常经营周期notespayable应付票据notesreceivablediscounted贴现应收票据NSF(notsufficientfunds)存款不足obligation义务，债务officesalariesexpense办事人员薪金ondemand即期（支付）openaccount往来账户operatingactivities经营活动，营业活动operatingexpenses营业费用，经营费用operatingresults经营成果operation经营，操作originalcost原始成本otherincomeandexpense其他收益和费用outstandingcheck未兑付支票outstandingstock外发股本，为股东持有的股本overdraft透支overtimepay加班工资owners’equity业主权，业主权益paid-incapitalfromtreasurystock出售库存股份缴入资本paid-incapitalinexcessofparvalue超过面值的缴入资本paid-incapitalinexcessofstatedvalue超过设定价值的缴入资本parvalue面值parent母公司participatingstock(进一步)参与(股利)分配的优先股partnership合伙patent专利权payperiod工薪支付期payrollaccounting工薪会计payrollpayable应付工薪payrollregister工薪登记表payrolltax工薪税performance工作成绩，业绩performancereport业绩报告periodicinventorysystem定期盘存制perpetualinventorysystem永续盘存制pettycash零用现金plantandequipment厂房设备pledge保证，抵押poolingofinterestmethod权益集合法，集股法post过(账)，誊(账)postdatedcheck远期支票preferredstock优先股premium溢价，升水prepaidinsurance预付保险费proceeds实得收入promissorynote本票、期票propertytaxpayable应付财产税protestfee拒付证书费purchasemethod购买法，购并法purchaseorder定货单，定购单purchasesdiscounts购货折扣purchasesjournal购买日记账purchasesreturnsandallowances购货退还及折让rawmaterial原料realtyagency房地产经纪人receivingreport收货报告，收货单reconciliationmethod调节法recordsoforiginalentry原始记录簿regularrateofpay正常工资率remit汇款，付款rentexpense租赁费，租金rentonplantfacilities固定设施租金resource资源，资财retainedearnings留存收益，保留盈利returneditem退回项目revenue收入salaryallowance薪金补贴salesdiscounts销货(售)折扣salesjournal销货日记账，销售日记账salesoncreditterms赊销salesreturnsandallowances销货退回及折让salessalariesexpense销货(售)人员薪金salvagevalue残值savingsbondseductionspayable应付购买储蓄债券扣款securedbonds有担保债券sellingexpenses销货(售)费用servicecharge服务费SFAS(StatementOfFinancialAccountingStandards)财务会计准则公告sharingagreement分配协议sinkingfund偿债基金socialaccounting社会会计soleproprietorship独资sourcedocument原始凭证specialjournal特种日记账specificidentification具体辨认Specificpayee指定收款人statecorporationlaw州公司法(美国)stateunemploymentcompensationtax州失业补贴税stateunemploymenttaxpayable应付州失业税statedvalue设定价值statementofcashflows现金流量表statementofownersequity业主权益表stockdividend股票股利stockdividendtobeissued待发行股票股利stockholder股东stock-option股票期权storefixtures店面装置straight-linemethod直线(折旧)法subdivision分支subscription预订subsidiaryledger辅助分类账，明细分类账sum-of-the-year’s—digits(SYD)method逐年数字总和(折旧)法suppliesDnhand在用物料suppliesexpense物料用品费taxaccounting税务会计timeticket计时单trademark商标，商标权transaction交易，会计事项transcribe抄录transfer转移transportationin购货运费transportationout销货运费transportationterm运输条件treasurystock库存股本，库存股份trialbalance试算表“two—column”account两栏式账户uncollectibleaccountsexpense坏账费用undistributedearnings未分配收益，未分配盈利units-of-productionmethod产量(折旧)法utilitiesexpense公用事业(水、电、热)费voucherregister应付凭单登记簿vouchersystem应付凭单制wage-brackettable工资—税级表wear磨损weightedaverage加权平均withhold预扣withholdingallowance预扣折让withoutrecourse无追索权workinprocess在制品，在产品worksheet工作底表，工作底稿

中国会计报表项目中英对照PreparedinaccordancewithPRCAccountingStandardsandSystems按中国会计准则编制的财务报告CONSOLIDATEDBALANCESHEET合并资产负债表MonetaryUnit货币单位Closingbalance期初Beginningbalance期末Assetsblancebalance资产负债表Currentassets流动资产Cash现金Shortterminvestment短期投资Notesreceivable应收票据Dividendsreceivable应收股利Interestreceivable应收利息Accountsreceivable应收账款Otherreceivable其他应收款Prepayments预付账款Subsidyreceivable应收补贴款Inventories存货Prepaidexpenses待摊费用Long-termdebenturesinvestmentduewithinoneyear一年内到期的长期债券投资Othercurrentassets其他流动资产Totalcurrentassets流动资产合计Long-terminvestment长期投资Long-termequityinvestment长期股权投资Long-termdebenturesinvestment长期债权投资Totallong-terminvestment长期投资合计Fixedassets固定资产Fixedassets—cost固定资产原价accumulateddepreciation累计折旧Fixedassets—netvalue固定资产净值Provisionsforfixedassets固定资产减值准备Netfixedassets固定资产净额Constructionsupplies工程物资Constructionworkinprogress在建工程Disposaloffixedassets固定资产清理Totalfixedassets固定资产合计Intangibleassetsandotherassets无形资产及其他资产Intangibleassets无形资产Long-termprepaidexpenses长期待摊费用Otherlong-termassets其他长期资产Totalintangibleassetsandotherassets无形资产及其他资产合计Deferredtax递延税项Deferredtaxdebits递延税款借项Totalassets资产合计Liabilities&shareholders’equity负债及所有者权益CurrentLiabilities流动负债Short-termloans短期借款Notespayable应付票据Accountspayable应付账款Advancefromcustomers预付账款Accruedpayroll应付工资Welfarepayable应付福利费Dividendspayable应付股利Taxpayable应交税金Otherliabilities其他应交款Otherpayables其他应付款Accruedexpenses预提费用Estimatedliabilities预计负债Long-termliabilitiesduewithinoneyear一年内到期的长期负债Othercurrentliabilities其他流动负债Totalcurrentliabilities流动负债合计Long-termliabilities长期负债Longtermloans长期贷款Bondspayable应付债券Longtermpayable长期应付款Specialpayables专项应付款Otherlongtermliabilities其他长期负债Totallongtermliabilities长期负债合计Deferredtax:递延税项Deferredtaxcredits递延税款贷项Totalliabilities负债合计Minorityshareholders’equity少数股东权益Shareholders’equity股东权益Sharecapital股本Investmentreturned已返还投资Netsharecapital股本净额Capitalsurplus资本公积Reservedfund盈余公积Publicwelfarefund法定公益金Retainedearnings未分配利润Totalshareholders’equity所有者权益合计Totalliabilitiesandshareholders’equity负债及所有者权益合计CONSOLIDATEDPROFITANDLOSSACCOUNT合并利润表Sales主营业务收入Costofsales主营业务成本Salestaxandlevies主营业务税金及附加Profitfromprincipaloperations主营业务利润Profitfromotheroperations其他业务利润Operatingexpenses营业费用Generalandadministrativeexpenses管理费用Financialexpenses财务费用Operatingprofit营业利润Investmentincome投资收益Subsidyincome补贴收入Non-operatingincome营业外收入Non-operatingexpenses营业外支出Totalprofit利润总额Incometax所得税Lossandgainofminorityshareholders少数股东权益Netprofit净利润SUPPLEMENTARYINFORMATION利润表附表Returnonnetassets净资产收益率Earningspershares每股收益Fullydiluted全面摊薄Weightedaverage加权平均Profitfortheperiod报告期利润Netprofitafterdeductionofexceptionalitems扣除非经常性损益后的净利润CONSOLIDATEDPROFITAPPROPRIATIONSTATEMENT合并利润分配表Netprofit净利润Retainedearningsbroughtforward年末未分配利润Transferfromothers其他转入Profitdistributable未分配利润Transfertostatutorysurplusreserves提取法定盈余公积金Transfertopublicwelfarefund提取法定公益金Transfertostaffbonusandwelfarefund提取职工奖励及福利基金Transfertoreservefund提取储备基金Enterpriseexpansionfund企业发展基金Profitreturnedtoinvestment利润归还资金Profitdistributabletoshareholders可供股东分配的利润Dividendforpreferredshares应付优先股股利Transfertodiscretionarysurplusreserves提取任意盈余公积金Dividendforordinaryshares应付普通股股利Dividendforordinarysharestransfertosharecapital转作股本的普通股股利Retainedearnings未分配利润CONSOLIDATEDCASHFLOWSTATEMENT合并现金流量表Cashflowfromoperatingactivities经营活动产生的现金流量Cashreceivedfromsalesofgoodsorrenderingservices销售商品提供服务收到的现金Refundoftaxandlevy收到的税费返还Othercashreceivedrelatingtooperatingactivities收到的其他与经营活动有关的现金Subtotalofcashinflow现金流入小计Cashpaidforgoodsorservices购买商品、接受劳务支付的金额Cashpaidtooronbehalfofemployees支付给职工及为职工支付的现金Taxespaid支付的各项税费Othercashpaidinrelationtooperatingactivities支付的其它与经营活动有关的现金Subtotalofcashoutflow现金流出小计Netcashflowfromoperatingactivities经营活动产生的现金流量净额Cashflowfrominvestingactivities投资活动产生的净流量Cashreceivedfromsaleofinvestments收回投资所收到的现金Cashreceivedfrominvestmentincome取得投资收益所收到的现金Netcashreceivedfromdisposaloffixedassetsintangibleassetsandotherlong-termassets处置固定资产、无形资产和其他长期资产所收回的现金净额Othercashreceivedfrominvestingactivities收到的其他与投资活动有关的现金Subtotalofcashinflow现金流入小计Cashpaidtoacquirefixedassetsintangibleassetsandotherlong-termassets购建固定资产、无形资产和其他长期资产所支付的现金Cashpaidtoacquireinvestments投资所支付的现金Othercashpaidinrelationtoinvestingactivities支付的其他与投资活动有关的现金Subtotalofcashoutflow现金流出小计Netcashflowfrominvestingactivities投资活动产生的现金流量净额Cashflowfromfinancingactivities筹资活动产生的现金流量净额Proceedsfromacquiringinvestments吸收投资所收到的现金Proceedsfromacquiringinvestmentsfromminorityshareholders子公司吸收少数股东权益性投资所收到的现金Proceedsfromborrowings借款所收到的现金Otherproceedsrelatingtofinancingactivities收到的其他与筹资活动有关的现金Subtotalofcashinflow现金流入小计Cashrepaymentsofamountsborrowed偿还债务所支付的现金Cashpaymentsfordistributionofdividendsprofitsorinterestexpenses分配股利、利润和偿付利息所支付的现金Cashpaymentfordistributionofdividendstominorityshareholders子公司支付少数股东股利所支付的现金Othercashpaymentsrelatingtofinancingactivities支付的其它与筹资活动有关的现金Subtotalofcashoutflow现金流出小计Netcashflowfromfinancingactivities筹资活动产生的现金流量净额Effectofchangesinforeignexchangerateoncash汇率变动对现金的影响额Netincreaseincashandcashequivalents现金及现金等价物净增加额SupplementaryInformationAmountReconciliationofnetprofittocashflowfromoperatingactivitiesNetprofit净利润Loss&gainofminorityshareholders少数股东损益Provisionofvalueimpairmentofassets计提的固定资产减值准备Depreciationoffixedassets固定资产折旧Amortizationofintangibleassets固定资产摊销Amortizationoflong-termprepaidexpenses长期待摊费用摊销Decreaseinprepaidexpenses(less:increase)待摊费用减少Increaseinaccruedexpenses(less:decrease)预提费用增加BREAKDOWNOFPROVISIONFORASSET’SVALUEIMPAIRMENT资产减值准备明细表BeginningBalance年初余额CurrentIncrease本期增加数Currentrecovery本期转回数ClosingBalance期末余额Totalprovisionforbaddebts坏账准备合计Including:Accountsreceivables应收账款Otherreceivables其他应收款Totalprovisionforshort-terminvestment短期投资跌价准备合计Including:Stockinvestment股票投资Debentureinvestment债券投资Totalprovisionforinventories存货跌价准备合计Including:Goodsinstock库存商品Rawmaterials原材料Totalprovisionforlong-terminvestment长期投资跌价准备Including:Long-termequityinvestment长期股权投资Long-termdebentureinvestment长期债权投资Totalprovisionforfixedassets固定资产减值准备合计Including:Housesandbuilding房屋、建筑物Machineryequipment机器设备Provisionforintangibleassets无形资产减值准备Patent专利权Trademark商标权Provisionconstructionworkinprogress在建工程减值准备Provisionforloanbytrust委托贷款减值准备财会术语汉英对照表（1）会计与会计理论会计accounting决策人DecisionMaker投资人Investor股东Shareholder债权人Creditor财务会计FinancialAccounting管理会计ManagementAccounting成本会计CostAccounting私业会计PrivateAccounting公众会计PublicAccounting注册会计师CPACertifiedPublicAccountant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公司Corporation会计目标AccountingObjectives会计假设AccountingAssumptions会计要素AccountingElements会计原则AccountingPrinciples会计实务过程AccountingProcedures财务报表FinancialStatements财务分析FinancialAnalysis会计主体假设Separate-entityAssumption货币计量假设Unit-of-measureAssumption持续经营假设Continuity(Going-concern)Assumption会计分期假设Time-periodAssumption资产Asset负债Liability业主权益Owner’sEquity收入Revenue费用Expense收益Income亏损Loss历史成本原则CostPrinciple收入实现原则RevenuePrinciple配比原则MatchingPrinciple全面披露原则Full-disclosure(Reporting)principle客观性原则ObjectivePrinciple一致性原则ConsistentPrinciple可比性原则ComparabilityPrinciple重大性原则MaterialityPrinciple稳健性原则ConservatismPrinciple权责发生制AccrualBasis现金收付制CashBasis财务报告FinancialReport流动资产Currentassets流动负债CurrentLiabilities长期负债Long-termLiabilities投入资本ContributedCapital留存收益RetainedEarning（2）会计循环会计循环AccountingProcedure/Cycle会计信息系统AccountinginformationSystem账户Ledger会计科目Account会计分录Journalentry原始凭证SourceDocument日记账Journal总分类账GeneralLedger明细分类账SubsidiaryLedger试算平衡TrialBalance现金收款日记账Cashreceiptjournal现金付款日记账Cashdisbursementsjournal销售日记账SalesJournal购货日记账PurchaseJournal普通日记账GeneralJournal工作底稿Worksheet调整分录Adjustingentries结账Closingentries（3）现金与应收账款现金Cash银行存款Cashinbank库存现金Cashinhand流动资产Currentassets偿债基金Sinkingfund定额备用金Imprestpettycash支票Check（cheque）银行对账单Bankstatement银行存款调节表Bankreconciliationstatement在途存款Outstandingdeposit在途支票Outstandingcheck应付凭单Voucherspayable应收账款Accountreceivable应收票据Notereceivable起运点交货价F.O.Bshippingpoint目的地交货价F.O.Bdestinationpoint商业折扣Tradediscount现金折扣Cashdiscount销售退回及折让Salesreturnandallowance坏账费用Baddebtexpense备抵法Allowancemethod备抵坏账Baddebtallowance损益表法Incomestatementapproach资产负债表法Balancesheetapproach账龄分析法Aginganalysismethod直接冲销法Directwrite-offmethod带息票据Interestbearingnote不带息票据Non-interestbearingnote出票人Maker受款人Payee本金Principal利息率Interestrate到期日Maturitydate本票Promissorynote贴现Discount背书Endorse拒付费Protestfee（4）存货存货Inventory商品存货Merchandiseinventory产成品存货Finishedgoodsinventory在产品存货Workinprocessinventory原材料存货Rawmaterialsinventory起运地离岸价格F.O.Bshippingpoint目的地抵岸价格F.O.Bdestination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodicinventory永续盘存Perpetualinventory购货Purchase购货折让和折扣Purchaseallowanceanddiscounts存货盈余或短缺Inventoryoveragesandshortages分批认定法Specificidentification加权平均法Weightedaverage先进先出法First-in,first-outorFIFO后进先出法Lost-in,first-outorLIFO移动平均法Movingaverage成本或市价孰低法LowerofcostormarketorLCM市价Marketvalue重置成本Replacementcost可变现净值Netrealizablevalue上限Upperlimit下限Lowerlimit毛利法Grossmarginmethod零售价格法Retailmethod成本率Costratio（5）长期投资长期投资Long-terminvestment长期股票投资Investmentonstocks长期债券投资Investmentonbonds成本法Costmethod权益法Equitymethod合并法Consolidationmethod股利宣布日Declarationdate股权登记日Dateofrecord除息日Ex-dividenddate付息日Paymentdate债券面值Facevalue,Parvalue债券折价Discountonbonds债券溢价Premiumonbonds票面利率Contractinterestrate,statedrate市场利率Marketinterestratio,Effectiverate普通股CommonStock优先股PreferredStock现金股利Cashdividends股票股利Stockdividends清算股利Liquidatingdividends到期日Maturitydate到期值Maturityvalue直线摊销法Straight-Linemethodofamortization实际利息摊销法Effective-interestmethodofamortization（6）固定资产固定资产PlantassetsorFixedassets原值Originalvalue预计使用年限Expectedusefullife预计残值Estimatedresidualvalue折旧费用Depreciationexpense累计折旧Accumulateddepreciation账面价值Carryingvalue应提折旧成本Depreciationcost净值Netvalue在建工程Construction-in-process磨损Wearandtear过时Obsolescence直线法Straight-linemethod(SL)工作量法Units-of-productionmethod(UOP)加速折旧法Accelerateddepreciationmethod双倍余额递减法Double-decliningbalancemethod(DDB)年数总和法Sum-of-the-years-digitsmethod(SYD)以旧换新Tradein经营租赁Operatinglease融资租赁Capitallease廉价购买权Bargainpurchaseoption(BPO)资产负债表外筹资Off-balance-sheetfinancing最低租赁付款额Minimumleasepayments（7）无形资产无形资产Intangibleassets专利权Patents商标权Trademarks,Tradenames著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organizationcost租赁权Leasehold摊销Amortization（8）流动负债负债Liability流动负债Currentliability应付账款Accountpayable应付票据Notespayable贴现票据Discountnotes长期负债一年内到期部分Currentmaturitiesoflong-termliabilities应付股利Dividendspayable预收收益Prepaymentsbycustomers存入保证金Refundabledeposits应付费用Accrualexpense增值税Valueaddedtax营业税Businesstax应付所得税Incometaxpayable应付奖金Bonusespayable产品质量担保负债Estimatedliabilitiesunderproductwarranties赠品和兑换券Premiums,couponsandtradingstamps或有事项Contingency或有负债Contingent或有损失Losscontingencies或有利得Gaincontingencies永久性差异Permanentdifference时间性差异Timingdifference应付税款法Taxespayablemethod纳税影响会计法Taxeffectaccountingmethod递延所得税负债法Deferredincometaxliabilitymethod（9）长期负债长期负债Long-termLiabilities应付公司债券Bondspayable有担保品的公司债券SecuredBonds抵押公司债券MortgageBonds保证公司债券GuaranteedBonds信用公司债券DebentureBonds一次还本公司债券TermBonds分期还本公司债券SerialBonds可转换公司债券ConvertibleBonds可赎回公司债券CallableBonds可要求公司债券RedeemableBonds记名公司债券RegisteredBonds无记名公司债券CouponBonds普通公司债券OrdinaryBonds收益公司债券IncomeBonds名义利率，票面利率Nominalrate实际利率Actualrate有效利率Effectiverate溢价Premium折价Discount面值Parvalue直线法Straight-linemethod实际利率法Effectiveinterestmethod到期直接偿付Repaymentatmaturity提前偿付Repaymentatadvance偿债基金Sinkingfund长期应付票据Long-termnotespayable抵押借款Mortgageloan（10）业主权益权益Equity业主权益Owner’sequity股东权益Stockholder’sequity投入资本Contributedcapital缴入资本Paid-incapital股本Capitalstock资本公积Capitalsurplus留存收益Retainedearnings核定股本Authorizedcapitalstock实收资本Issuedcapitalstock发行在外股本Outstandingcapitalstock库藏股Treasurystock普通股Commonstock优先股Preferredstock累积优先股Cumulativepreferredstock非累积优先股Noncumulativepreferredstock完全参加优先股Fullyparticipatingpreferredstock部分参加优先股Partiallyparticipatingpreferredstock非部分参加优先股Nonpartiallyparticipatingpreferredstock现金发行Issuanceforcash非现金发行Issuancefornoncashconsideration股票的合并发行Lump-sumsalesofstock发行成本Issuancecost成本法Costmethod面值法Parvaluemethod捐赠资本Donatedcapital盈余分配Distributionofearnings股利Dividend股利政策Dividendpolicy宣布日Dateofdeclaration股权登记日Dateofrecord除息日Ex-dividenddate股利支付日Dateofpayment现金股利Cashdividend股票股利Stockdividend拨款appropriation（11）财务报表财务报表FinancialStatement资产负债表BalanceSheet收益表IncomeStatement账户式AccountForm报告式ReportForm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财务状况变动表中的营运资金基础SCFP.WorkingCapitalBasis（资金来源与运用表）营运资金WorkingCapital全部资源概念All-resourcesconcept直接交换业务Directexchanges正常营业活动Normaloperatingactivities财务活动Financingactivities投资活动Investingactivities（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Trendpercentage普通股每股收益Earningspershareofcommonstock股利收益率Dividendyieldratio价益比Price-earningsratio普通股每股账面价值Bookvaluepershareofcommonstock资本报酬率Returnoninvestment总资产报酬率Returnontotalasset债券收益率Yieldrateonbonds已获利息倍数Numberoftimesinterestearned债权比率Debtratio优先股收益率Yieldrateonpreferredstock营运资本WorkingCapital周转Turnover存货周转率Inventoryturnover应收账款周转率Accountsreceivableturnover流动比率Currentratio速动比率Quickratio酸性试验比率Acidtestratio（14）合并财务报表合并财务报表Consolidatedfinancialstatements吸收合并Merger创立合并Consolidation控股公司Parentcompany附属公司Subsidiarycompany少数股权Minorityinterest权益联营合并Poolingofinterest购买合并Combinationbypurchase权益法Equitymethod成本法Costmethod（15）物价变动中的会计计量物价变动之会计Price-levelchangesaccounting一般物价水平会计Generalprice-levelaccounting货币购买力会计Purchasing-poweraccounting统一币值会计Constantdollaraccounting历史成本Historicalcost现行价值会计Currentvalueaccounting现行成本Currentcost重置成本Replacementcost物价指数Price-levelindex国民生产总值物价指数Grossnationalproductimplicitpricedeflator(orGNPdeflator)消费物价指数Consumerpriceindex(orCPI)批发物价指数Wholesalepriceindex货币性资产Monetaryassets货币性负债Monetaryliabilities货币购买力损益Purchasing-powergainsorlosses资产持有损益Holdinggainsorlosses未实现的资产持有损益Unrealizedholdinggainsorlosses现行价值与统一币值会计Constantdollarandcurrentcostaccounting国际会计术语英汉对照AmericanAccountingAssociation美国会计协会AmericanInstituteofCPAs美国注册会计师协会Bookkeepking簿记Cashflowprospects现金流量预测CertificateinInternalAuditing内部审计证书CertificateinManagementAccounting管理会计证书CertificatePublicAccountant注册会计师Externalusers外部使用者Financialaccounting财务会计FinancialAccountingStandardsBoard财务会计准则委员会Financialforecast财务预测Generallyacceptedaccountingprinciples公认会计原则General-purposeinformation通用目的信息Incomestatement损益表InstituteofInternalAuditors内部审计师协会InstituteofManagementAccountants管理会计师协会Integrity整合性Internalauditing内部审计Internalcontrolstructure内部控制结构InternalRevenueService国内收入署Internalusers内部使用者Managementaccounting管理会计Returnofinvestment投资回报Returnoninvestment投资报酬SecuritiesandExchangeCommission证券交易委员会Statementofcashflow现金流量表Statementoffinancialposition财务状况表Taxaccounting税务会计Accountingequation会计等式Articulation勾稽关系Businessentity企业个体Capitalstock股本Costprinciple成本原则Creditor债权人Deflation通货紧缩Disclosure批露Expenses费用Financialstatement财务报表Financialactivities筹资活动Going-concernassumption持续经营假设Inflation通货膨胀Investingactivities投资活动Negativecashflow负现金流量Operatingactivities经营活动Owner’sequity所有者权益Partnership合伙企业Positivecashflow正现金流量Retainedearning留存利润Soleproprietorship独资企业Solvency清偿能力Stable-dollarassumption稳定货币假设Stockholders股东Stockholders’equity股东权益Windowdressing门面粉饰couponinterestrate票面利率maturitydate到期日callprovisions赎回条款newissuebonds新发行债券outstandingbonds已发行债券dividendpaymentprocedure股利支付程序declarationdate股利宣告日holder-of-recorddate股权登记日Ex-dividenddate除权日paymentdate支付日stocksplits股票分割stockdividends股票股利residualdividendpolicy剩余股利政策stock股票，dividend股利corporationaccountingpolicy企业会计制度financialmanagementregulationonforeigninvestmentandforeignenterprises《外商投资企业财务管理规定》reservationfund企业储备基金developmentfund企业发展基金staffwelfareandbenefitfund职工福利及奖励基金常见职位、职务名中英对照AccountingAssistant 会计助理AccountingClerk 记账员AccountingManager 会计部经理AccountingStall 会计部职员AccountingSupervisor 会计主管BondAnalyst 证券分析员BondTrader 证券交易员BusinessController 业务主任BusinessManager 业务经理Buyer 采购员Cashier 出纳员EconomicResearchAssistant经济研究助理FinancialController 财务主任FinancialReporter 财务报告人F.X.(ForeignExchange)Clerk外汇部职员F.X.SettlementClerk 外汇部核算员FundManager 财务经理GeneralAuditor 审计长InsuranceActuary 保险公司理赔员SeniorAccountant 高级会计TradeFinanceExecutive 贸易财务主管TrustBankingExecutive 银行高级职员有关账户词汇absorptionaccount 费用或成本分摊账户abstractaccount摘要[月计]账户accountinarrear积欠accountinbankruptcy破产账款(户)accountsofassets资产台账accountofcashinvault库存现金簿accountofcreditsales赊销账户accountofexecutors遗产清册accountof