财务会计名词中英文对照.docx

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1、财会名词汉英对照表(1)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财务会计 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 Accounting注册会计师 CPA Certified Public Accountant国际会计准则委员会TASC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1MA美国会计学会AAA税务稽

2、核署IRS独资企业 Proprietorship合伙人企业Partnership公司 Corporation会计目标 Accounting Objectives会计假设 Accounting Assumptions会计要素 Accounting Elements会计原贝(J Accounting Principles会计实务过程 Accounting Procedures财务报表 Financial Statements财务分析 Financial Analysis会计主体假设 Separate-entity Assumption货币计量假设 Unit-of-measure Assumptio

3、n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 Principle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 Pri

4、nciple可比性原则 Comparability Principle重大性原则 Materiality Principle稳健性原则 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 Liabilities长期负债 Long-term Liabilities投入资本 Contributed Capital留存收益 Retained Earning(2)会计循环会计循环 Accounting Procedure/Cycle会计信息

5、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 receipt journal现金付款日记账 Cash disbursements journal销售日记账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 Adjustin

6、g entries结账 Closing entries(3)现金与应收账款现金Cash银行存款Cash in bank库存现金Cashin 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 statement银行存款调节表 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N

7、ote receivable起运点交货价F. 0. B shipping point目的地交货价F. 0. B destination point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 Allowance method备抵坏账 Bad debt allowance损益表法 Income statement approachoach账龄分析法 Aging analysis methodethod带息票据 Interest bearing note资产负

8、债表法Balance sheet appr直接冲销法 Direct write-off m不带息票据Non-interestbearing note出票人Maker息率 Interest rate到期日 Maturity date贴现 Discount背书 Endorse受款人Payee本金 Principal本票 Promissory note拒付费 Protest fee（4）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 R

9、aw materials inventory起运地离岸价格F. 0. B shipping point目的地抵岸价格F. 0. B 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购货折让和折扣 Purchase allowance and discounts存货盈余或短缺 Inventory overages and shortages分批认定法 Specific identification加权平均法 Weighted ave

10、rage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 Net realizable value毛利法 Gross margi上限 Upper 1 imit下限 Lower 1 imitn method零售价格法Retail method(5)长期投资长期投资 Long-term investmenttocks长期债

11、券投资Investment on bonds成本率Cost ratio长期股票投资Investment on s成本法 Cost method权益法 Equity method合并法 Consol idation method股利宣布日Declaration date股权登记日Date of recorddate付息日 Payment date债券折价 Discount on bonds除息日 Ex-dividend债券面值Face债券溢价value, Par valuePremium on bonds票面利率 Contract interest rate, stated rate市场利率 M

12、arket interest ratio, Effective rate普通股 Common Stock优先股 Preferred Stock现金股利 Cash dividends股票股利 Stock dividends清算股利 Liquidating dividends到期日 Maturity date到期值 Maturity value直线摊销法 Straight-Line method of amortization实际利息摊销法 Effective-interest method of amortization(6)固定资产原值 Original va折旧费用Depreci账面价值Ca

13、rrying净值 Net value固定资产 Plant assets or Fixed assetslue预计使用年限Expected useful life预计残值 Estimated residual valueat ion expense累计折I日 Accumulated depreciationvalue应提折旧成本Depreciation cost在建工程 Construct ion-in-process磨损 Wear and tear过时 Obsolescence直线法 Straight-line method (SL)工作量法 Units-of-production metho

14、d (UOP)力口速折I日法 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 Operating 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(7)无形资产无形资产 Intang

15、ible 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开办费 Organization cost租赁权Leasehold摊销 Amortization(8)流动负债负债 Liability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应付股利 Dividends payable预收苏益 Prepayments by customers存入保证金