常用財(cái)務(wù)術(shù)語(yǔ)中英文對(duì)照

1、百度文庫(kù)常用財(cái)務(wù)術(shù)語(yǔ)中英文對(duì)照來源：根據(jù)百度文庫(kù)提供資料整理15、會(huì)計(jì)與會(huì)計(jì)理論中文會(huì)計(jì)決策人投資人股東債權(quán)人財(cái)務(wù)會(huì)計(jì)管理會(huì)計(jì)成本會(huì)計(jì)私業(yè)會(huì)計(jì)公眾會(huì)計(jì)注冊(cè)會(huì)計(jì)師國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì) 國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì) 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì) 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì) 美國(guó)管理會(huì)計(jì)師協(xié)會(huì) 美國(guó)會(huì)計(jì)學(xué)會(huì)美國(guó)國(guó)內(nèi)收入署獨(dú)資企業(yè)合伙企業(yè)股份有限公司 有限責(zé)任公司會(huì)計(jì)目標(biāo)會(huì)計(jì)假設(shè)-Mr -A-央又AccountingDecision MakerInvestorShareholderCreditorFinancial AccountingManagement AccountingCost AccountingPrivate Acco

2、untingPublic AccountingCertified Public Accountant ( CPA )International Accounting Standards Committee ( IASC )International Accounting Standards Board ( IASB )American Institute of CPA s (AICPA )Financial Accounting Standards Board ( FASB )Institute of Management Accountants (IMA )American Accounti

3、ng Association ( AAA )Internal Revenue Service (IRS )ProprietorshipPartnershipCorporation ( Corp.)Limited Liability Company ( CO., Ltd )Accounting ObjectivesAccounting Assumptions會(huì)計(jì)要素 會(huì)計(jì)原則 會(huì)計(jì)實(shí)務(wù)過程 財(cái)務(wù)報(bào)告 財(cái)務(wù)報(bào)表 資產(chǎn)負(fù)債表 利潤(rùn)表現(xiàn)金流量表 財(cái)務(wù)分析 會(huì)計(jì)主體假設(shè) 貨幣計(jì)量假設(shè) 持續(xù)經(jīng)營(yíng)假設(shè) 會(huì)計(jì)分期假設(shè) 資產(chǎn)負(fù)債 業(yè)主權(quán)益 收入費(fèi)用 收益虧損歷史成本原則 收入實(shí)現(xiàn)原則 配比原則全面披露原則 客觀

4、性原則 一致性原則 可比性原則 重大性原則 穩(wěn)健性原則Accounting ElementsAccounting PrinciplesAccounting ProceduresFinancial ReportsFinancial StatementsBalance SheetIncome StatementCash Flow StatementFinancial AnalysisSeparate-entity AssumptionUnit-of-measure AssumptionContinuity ( Going-concern ) AssumptionTime-period Assump

5、tionAssetLiabilityOwner's EquityRevenueExpenseIncomeLossCost PrincipleRevenue PrincipleMatching PrincipleFull-disclosure PrincipleObjective PrincipleConsistent PrincipleComparability PrincipleMateriality PrincipleConservatism Principle權(quán)責(zé)發(fā)生制Accrual Basis現(xiàn)金收付制Cash Basis流動(dòng)資產(chǎn)Current Assets流動(dòng)負(fù)債Curren

6、t Liabilities長(zhǎng)期負(fù)債Long-term Liabilities投入資本/ /Contributed Capital留存收益Retained Earnings、會(huì)計(jì)循環(huán)中文會(huì)計(jì)循環(huán)會(huì)計(jì)信息系統(tǒng)賬戶會(huì)計(jì)科目會(huì)計(jì)分錄原始憑證日記賬總分類賬明細(xì)分類賬試算平衡現(xiàn)金收款日記賬現(xiàn)金付款日記賬銷售日記賬購(gòu)貨日記賬普通日記賬工作底稿調(diào)整分錄財(cái)產(chǎn)清查結(jié)賬-Mr -A-央交Accounting Procedure / CycleAccounting Information SystemLedgerAccountJournal EntrySource DocumentJournalGeneral Led

7、gerSubsidiary LedgerTrial BalanceCash Receipt JournalCash Disbursements JournalSales JournalPurchase JournalGeneral JournalWorksheetAdjusting EntriesProperty VerificationClosing Entries三、現(xiàn)金與應(yīng)收賬款中文現(xiàn)金庫(kù)存現(xiàn)金銀行存款償債基金定額備用金支票銀行對(duì)賬單銀行存款余額調(diào)節(jié)表在途存款在途支票應(yīng)付憑單應(yīng)收賬款應(yīng)收票據(jù)商業(yè)折扣現(xiàn)金折扣銷售退回及折讓壞賬費(fèi)用備抵法備抵壞賬損益表法資產(chǎn)負(fù)債表法賬齡分析法直接沖銷法帶息票

8、據(jù)不帶息票據(jù)出票人受款人-Mr -A-央交CashCash in HandCash in BankSinking fundImprest petty cashCheck ( Cheque )Bank statementBank reconciliation statementOutstanding deposit Outstanding check Vouchers payable Account receivableNote receivableTrade discountCash discountSales return and allowanceBad debt expenseAllow

9、ance methodBad debt allowanceIncome statement approachBalance sheet approachAging analysis methodDirect write-off methodInterest bearing noteNon-interest bearing noteMaker /Payee中文 存貨商品存貨產(chǎn)成品存貨 在產(chǎn)品存貨 原材料存貨寄銷寄銷人 承銷人 定期盤存 永續(xù)盤存購(gòu)貨購(gòu)貨折讓和折扣 存貨盈余或短缺 分批認(rèn)定法 加權(quán)平均法 先進(jìn)先出法后進(jìn)先出法 移動(dòng)平均法 市價(jià)本金Principal利息率Interest rate到

10、期日Maturity date本票Promissory note貼現(xiàn)JDiscount背書/Endorse拒付W/Protest fee com四、存貨-Mr -A-央交InventoryMerchandise inventoryFinished goods inventoryWork in process inventoryRaw materials inventoryConsignmentConsignorConsigneePeriodic inventoryPerpetual inventoryPurchasePurchase allowance and discountsInvento

11、ry overages and shortagesSpecific identificationWeighted averageFirst-in, first-out ( FIFO )Last-in, first-out ( LIFO )Moving averageMarket value成本或市價(jià)孰低法Lower of cost or market value ( LCM )重置成本Replacement cost口義現(xiàn)凈值Net realizable value上限Upper limit下限Lower limit毛利法/Gross margin method零售價(jià)格法/Retail met

12、hod成本率Cost ratio五、長(zhǎng)期投資中文-Mr-A-央交長(zhǎng)期投資Long-term investment長(zhǎng)期股票投資Investment on stocks長(zhǎng)期債券投資Investment on bonds成本法Cost method權(quán)益法Equity method合并法Consolidation method股利宣布日Declaration date股權(quán)登記日Date of record除息日Ex-dividend date付息日Payment date債券面值Face vale ( Per value )債券折價(jià)Discount on bonds債券溢價(jià)Premium on bon

13、ds票向利辛'Contract interest rate ( Stated rate )市場(chǎng)利率Market interest ratio ( Effective rate )普通股Common Stock優(yōu)先股Preferred Stock現(xiàn)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直線攤銷法Straight-line method of amortization實(shí)際利息攤銷法/Effective-interest method of a

14、mortization六、固定資產(chǎn)中文固定資產(chǎn)原值預(yù)計(jì)使用年限預(yù)計(jì)殘值折舊費(fèi)用累計(jì)折舊賬面價(jià)值應(yīng)提折舊成本凈值在建工程磨損過時(shí)直線法工作量法加速折舊法雙倍余額遞減法年數(shù)總和法以舊換新經(jīng)營(yíng)租賃融資租賃-Mr -A-央交Plant assets ( Fixed assets )Original valueExpected useful lifeEstimated residual valueDepreciation expenseAccumulated depreciationCarrying valueDepreciation costNet valueConstruction-in-proce

15、ssWear and tearObsolescenceStraight-line method ( SL) Units-of-production method ( UOP ) Accelerated depreciation method Double-declining balance method ( DDB ) Sum-of-the-years-digits method ( SYD ) Trade in Operating lease Capital lease廉價(jià)購(gòu)買權(quán)Bargain purchase option ( BPO )資產(chǎn)負(fù)債表外籌資Off-balance-sheet

16、financing最低租賃付款額Minimum lease payments七、無(wú)形資產(chǎn)中文-Mr-A-央又視所/Intangible assets專利權(quán)Patents商標(biāo)權(quán)Trademarks ( Trade names )著作權(quán)Copyrights特許專宮權(quán)Franchises商管Goodwill開辦費(fèi)Organization cost租賃權(quán)Leasehold攤銷Amortization八、流動(dòng)負(fù)債中文-Mr-A-央交負(fù)債Liability流動(dòng)負(fù)債Current liability應(yīng)付賬款A(yù)ccount payable應(yīng)付票據(jù)Notes payable貼現(xiàn)票據(jù)Discounts notes

17、長(zhǎng)期負(fù)債一年內(nèi)到期部分Current maturities of long-term liabilities /應(yīng)付股利Dividends payable預(yù)收收益Prepayments by customers存入保證金Refundable deposits應(yīng)付費(fèi)用Accrual expense增值稅Value added tax營(yíng)業(yè)稅Business tax應(yīng)付所得稅Income tax payable應(yīng)付獎(jiǎng)金產(chǎn)品質(zhì)量擔(dān)保負(fù)債 贈(zèng)品和兌換券 或有事項(xiàng)或有負(fù)債或有損失或有利得永久性差異時(shí)間性差異應(yīng)付稅款法 納稅影響會(huì)計(jì)法遞延所得稅負(fù)債法九、長(zhǎng)期負(fù)債Bonuses payableEstimate

18、d liabilities under product warrantiesPremiums, coupons and trading stampsContingencyContingentLoss contingenciesGain contingenciesPermanent differenceTiming differenceTaxes payable methodTax effect accounting methodDeferred income tax liability method-Mr -A-央交長(zhǎng)期負(fù)債應(yīng)付公司債券 有擔(dān)保品的公司債券 抵押公司債券 保證公司債券 信用公司

19、債券一次還本公司債券 分期還本公司債券 可轉(zhuǎn)換公司債券 可贖回公司債券 可要求公司債券 記名公司債券 無(wú)記名公司債券Long-term liabilitiesBonds payableSecured bondsMortgage bondsGuaranteed bondsDebenture bondsTerm bondsSerial bondsConvertible bondsCallable bondsRedeemable bondsRegistered bondsCoupon bonds普通公司債券Ordinary bonds收益公司債券Income bonds名義利率，票向利率Nomina

20、l rate實(shí)際利率Actual rate利率/Effective rate溢價(jià)/Premium折價(jià) /Discount面值/Par value直線法Straight-line method實(shí)際利率法Effective interest method到期直接支付Repayment at maturity提前償付Repayment at advance償債基金Sinking fund長(zhǎng)期應(yīng)付票據(jù)Long-term notes payable抵押借款Mortgage loan、業(yè)王權(quán)出中文-Mr-A-央交權(quán)益Equity業(yè)主權(quán)益Owner's equity股東權(quán)益Stockholder&#

21、39;s equity投入資本Contributed capital繳入資本Paid-in capital股本Capital stock資本公積Capital surplus留存收益Retained earnings核定股本Authorized capital stock實(shí)收資本Issued capital stock發(fā)行在外股本Outstanding capital stock庫(kù)藏股普通股累積優(yōu)先股非累積優(yōu)先股完全參加優(yōu)先股部分參加優(yōu)先股非部分參加優(yōu)先股現(xiàn)金發(fā)行非現(xiàn)金發(fā)行股票的合并發(fā)行發(fā)行成本成本法面值法捐贈(zèng)資本盈余分配股禾股利政策宣布日股權(quán)登記日除息日股利支付現(xiàn)金股利股票股利撥款Treas

22、ury stockCommon stockCumulative preferred stockNoncumulative preferred stockFully participating preferred stockPartially participating preferred stockNonpartially participating preferred stockIssuance for cashIssuance for noncashLump-sum sales of stockIssuance costCost methodPar value methodDonated

23、capitalDistribution of earningsDividendDividend policyDate of declarationDate of recordEx-dividend dateDate of paymentCash dividendStock dividendAppropriation一、財(cái)務(wù)報(bào)表中文-Mr -A- 央交財(cái)務(wù)報(bào)表資產(chǎn)負(fù)債表Financial StatementBalance Sheet收益表賬戶式報(bào)告式編制報(bào)表工作底稿多步式單步式財(cái)務(wù)狀況變動(dòng)表中的現(xiàn)金基礎(chǔ)（現(xiàn)金流量表）財(cái)務(wù)狀況變動(dòng)表中的營(yíng)運(yùn)資金基礎(chǔ)（資金來源與運(yùn)用表）營(yíng)運(yùn)資金全部資源概念直接交換業(yè)

24、務(wù)正常營(yíng)業(yè)活動(dòng)財(cái)務(wù)活動(dòng)投資活動(dòng)Income StatementAccount FormReport FormPrepareWorksheetMulti-stepSingle-stepStatement of changes in financial position on cash basis ( SCFP. Cash Basis )Statement of changes in financial position on working capital basis ( SCFP. Working Capital Basis )Working CapitalAll-resources conc

25、eptDirect exchangesNormal operating activitiesFinancing activities十二、財(cái)務(wù)報(bào)表分析Investing activities 中文財(cái)務(wù)報(bào)表分析比較財(cái)務(wù)報(bào)表趨勢(shì)百分比比率普通股每股收益股利收益率價(jià)益比普通股每股賬面價(jià)值-Mr -A-央交Analysis of financial statementsComparative financial statementsTrend percentageRatioEarnings per share of common stockDividend yield ratioPrice-earnings ratioBook value per share of common stock資本報(bào)酬率Return on investment總資產(chǎn)報(bào)酬率Return on total asset債券收益率Yield rate on bonds已獲利息倍數(shù)/Number of times interest earned債券比率/Debt ratio優(yōu)先股收益率/Yield rate on preferred stock營(yíng)運(yùn)資本/Working Capital周轉(zhuǎn)/Turnover存貨周轉(zhuǎn)率Inventory turnover應(yīng)收賬款周轉(zhuǎn)率Accounts receivab