會(huì)計(jì)科目中英文對照cpa版

1、第一課 財(cái)務(wù)會(huì)計(jì)導(dǎo)讀Glossaryaccrual basis 權(quán)責(zé)發(fā)生制 Asset 資產(chǎn) balance sheet 資產(chǎn)負(fù)債表 capital adequacy ratio資本充足率cash basis 收付實(shí)現(xiàn)制 cash flow statement 現(xiàn)金流量表 double entry method 復(fù)式記賬法Expenses費(fèi)用Fair value 公允價(jià)值 financial reports 財(cái)務(wù)報(bào)告 going concern 持續(xù)經(jīng)營 guarantee 擔(dān)保Historical cost 歷史成本 Impairment 減值 impairment provision 減值

2、準(zhǔn)備 income statement 利潤表Liabilities 負(fù)債 Maturity 到期 Net realizable value 可變現(xiàn)凈值 Owners' Equity 所有者權(quán)益 post-amortization costs 攤余成本 Present value 現(xiàn)值 Profit 利潤Replacement cost 重置成本 stewardship 受托責(zé)任 transferor 轉(zhuǎn)出方 transferee 轉(zhuǎn)入方1. 資產(chǎn)類科目 Assets 現(xiàn)金： Cash and cash equivalents 銀行存款： Bank deposit 應(yīng)收賬款： Acco

3、unt receivable 應(yīng)收票據(jù)： Notes receivable 應(yīng)收股利： Dividend receivable 應(yīng)收利息： Interest receivable 其他應(yīng)收款： Other receivables 原材料： Raw materials在途物資： Materials in transport 庫存商品： inventory 存貨跌價(jià)準(zhǔn)備： provision for the decline in value of inventories壞賬準(zhǔn)備： Allowance for doubtful acounts 待攤費(fèi)用： Prepaid expense 交易性金融資

4、產(chǎn)： Trading financial assets持有至到期投資： held-to-maturity investment 可供出售金融資產(chǎn)： Available-for-sale financial assets 短期投資： Short-term investment 長期股權(quán)投資： Long-term equity investment 固定資產(chǎn)： Fixed assets 累計(jì)折舊： Accumulated depreciation 在建工程： Construction-in-process固定資產(chǎn)減值準(zhǔn)備： provision for the decline in value of

5、 fixed assets 無形資產(chǎn)： Intangible assets 累計(jì)攤銷： Accumulated amortization 商譽(yù)： Goodwill 遞延所得稅資產(chǎn)： deferred tax assets（ DTA）2. 負(fù)債類 Liability 短期借款： Short-term loans/ borrowing 長期借款： Long-term loans/ borrowing 預(yù)收賬款： advance from customers/ Deposit received 應(yīng)付票據(jù)： Notes payable 應(yīng)付賬款： Account payable 應(yīng)付工資薪酬： wag

6、es payable 應(yīng)付股利： Dividends payable 應(yīng)付利息： Interest payable 應(yīng)交稅費(fèi)： Tax payable 其他應(yīng)付款： Other payables 遞延所得稅負(fù)債： Deferred tax liabilities3.所有者權(quán)益類 OWNERS' EQUITY 實(shí)收資本： Paid-in capital 資本公積： Additional paid-in capital 盈余公積： Surplus reserves 未分配利潤： Retained earnings4. 成本類科目 Cost 生產(chǎn)成本： Manufacturing Cost

7、制造費(fèi)用： Manufacturing overhead 勞務(wù)成本： labor costs 研發(fā)支出： R & D expenditure5. 損益類 Profit and loss 主營業(yè)務(wù)收入： Main operating revenue其他業(yè)務(wù)收入：Other operating revenue營業(yè)外收入： Non-operating income 投資收益： Investment income產(chǎn)品銷售收入：sales revenue主營業(yè)務(wù)成本：Main operating costs ； cost of goods sold / cost of sales其他業(yè)務(wù)支出：O

8、ther operating costs營業(yè)外支出： Non-operating expenditure銷售費(fèi)用： Selling expense ( advertisement )管理費(fèi)用： General and administration expense( G&A expense)財(cái)務(wù)費(fèi)用： Finance expense公允價(jià)值變動(dòng)損益： Gain/loss of the change of fair value 所得稅： Income tax第二課 流動(dòng)資產(chǎn)GlossaryAllowance Method 備抵法Bad debts 壞賬Cash 現(xiàn)金Cash Discoun

9、ts 現(xiàn)金折扣Cash Equivalents 現(xiàn)金等價(jià)物 consigned goods 代銷存貨 Current Asset 流動(dòng)資產(chǎn) Direct Write-Off 直接轉(zhuǎn)銷法 finished products 完工產(chǎn)品 FIFO, First-in-first-out 先進(jìn)先出法 general and administrative expenses 管理費(fèi)用 goods in transit 在途存貨Gross Method 總價(jià)法Inventory 存貨LIFO: Last-in-first-out 后進(jìn)先出法Maturity 到期Merchandise 商品Net Metho

10、d 凈價(jià)法NRV(Net Realizable Value) 可變現(xiàn)凈值Notes Receivable 應(yīng)收票據(jù)Periodic system 定期盤存Perpetual system 永續(xù)盤存 physical count 盤點(diǎn) purchase costs 采購成本Specific Identification個(gè)別認(rèn)定法存貨跌價(jià)準(zhǔn)備the provision for the loss on decline in value of inventories Trade Discounts 商業(yè)折扣Receivables 應(yīng)收款 work in progress 在產(chǎn)品第 3 課 非流動(dòng)資產(chǎn)G

11、lossaryAccumulated amortization 累計(jì)攤銷Amortization 攤銷 capitalize 資本化 Construction-in-process 在建工程Costs Subsequent to Acquisition 后續(xù)支出 Discard 報(bào)廢Depreciation 折舊Disposal 處置 double declining balance method雙倍余額遞減法expense 費(fèi)用化 fiscal year 會(huì)計(jì)年度 fixed assets 固定資產(chǎn)Goodwill 商譽(yù) Impairment 減值Intangible Asset 無形資產(chǎn)N

12、oncurrent Asset 非流動(dòng)資產(chǎn) recoverable amount 可收回金額 research and development(R&D) 研發(fā) salvage value 殘值 sum of the years digits年數(shù)總和法the straight-line method直線法unit of production method工作量法useful life 使用壽命第四課 負(fù)債GlossaryContingency 或有事項(xiàng) Contingent 或有的 contingent asset 或有資產(chǎn) contingent Liability或有負(fù)債Coupon

13、息票Current liability流動(dòng)負(fù)債Discount 折價(jià) effective yield有效利率face value 面值 interest 利息Liability 負(fù)債 loss contract 虧損合同Market rate 市場利率nominal rate 名義利率 Off-Balance-Sheet Financing 表外融資 Operating Leases 經(jīng)營租賃Capital leases 融資租賃 par 面值 pending litigation 未決訴訟 Premium溢價(jià) principal 本金 virtually certain 基本確定第五課 投資

14、Glossaryavailable for sale 可供出售Consolidate 合并Control 控制Debt securities 債務(wù)證券Derivative 衍生品Equity securities 權(quán)益性證券Financial Asset 金融資產(chǎn)Held-to-maturity 持有至到期Investee 被投資人Issuer 發(fā)行方Repurchase 回購post-amortization cost 攤余成本Security 有價(jià)證券Significant influence 重大影響Trading financial assets 交易性金融資產(chǎn)Financial as

15、sets at fair value through profit or loss以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn) , including:Trading financial assets 交易性金融資產(chǎn) andthe financial assets which are measured at their fair values and of which the variation is included in the current profits and losses指定為以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)；the investments which will be

16、 held to their maturity;持有至到期投資loans and the account receivables; and貸款和應(yīng)收款項(xiàng)Financial assets available for sale.可供出售金融資產(chǎn)第六課 所有者權(quán)益 （ 股東權(quán)益 ）GlossaryAdditional paid-in capital 資本公積 cash-settled share-based payment以現(xiàn)金結(jié)算的股份支付equity-settled share-based payment 以權(quán)益結(jié)算的股份支付 grant date 授予日Owners' equity 所

17、有者權(quán)益Net asset 凈資產(chǎn)Paid-in capital( paid-up )實(shí)收資本percentage-of-completion method 完工百分比 real interest method 實(shí)際利率法Retained earnings 留存收益 royalty revenue 使用費(fèi)收入 sales discounts and allowance銷售折扣與折讓sales return 銷售退回Surplus reserves 盈余公積 vesting date 行權(quán)日第七課 其他會(huì)計(jì)準(zhǔn)則GlossaryAccounting changes 會(huì)計(jì)變更會(huì)計(jì)changes in

18、 policy , changes in estimates , and corrections of errors 會(huì)計(jì)政策、 估計(jì)變更及會(huì)計(jì)差錯(cuò)更正deductible temporary differences 可抵扣暫時(shí)性差異Deferred taxes 遞延所得稅finance lease / capital lease融資租賃income tax 所得稅Leases 租賃Lessee 承租人Lessor 出租人 operating lease 經(jīng)營租賃 prospectively 未來適用 retrospectively 追溯 reverse 轉(zhuǎn)回taxable income 需納稅收入 / 應(yīng)納稅收入taxable temporary differences應(yīng)稅暫時(shí)性差異Temporary differences 暫時(shí)性差異第八課 財(cái)務(wù)報(bào)表列報(bào)GlossaryBalance sheet資產(chǎn)負(fù)債表call option 買入期權(quán) convertible bonds 可轉(zhuǎn)換債券 Dilute 稀釋Direct method 直接法EPS( Earnings Per Share )每股收益 Free Cash Flow