會計專業(yè)術(shù)語中英文對比

財務(wù)術(shù)語中英文對照大全，財務(wù)人必備！2015-05-28注冊會計師注冊會計師知道“會計”的英語怎么說嗎？不會？那可真夠無語的額！想要進入外資企業(yè)做會計？想要進入四大會計師事務(wù)所工作？好的英語水平是必不可少的！所以小編特地整理了財務(wù)數(shù)中英文大全，趕緊從基礎(chǔ)英語學(xué)起，拿起筆做好筆記吧！增加見識也好，裝裝逼也行。目錄一、會計與會計理論二、會計循環(huán)三、現(xiàn)金與應(yīng)收賬款四、存貨五、長期投資六、固定資產(chǎn)七、無形資產(chǎn)7nF^ffima-KllkH+aK—/母迦題州0Hi貝酋亠n織蓉￡s恥斗tt>>斗血恥斗陶菸妙斗accounting?聊>DecisionMaker>Investor話舟shareho-der煎芮>creditor母血恥斗Financia-Accountingw幗妙斗ManagementAccounting^料妙斗CostAccounting私業(yè)會計PrivateAccounting公眾會計PublicAccounting注冊會計師CPACertifiedPublicAccountant國際會計準(zhǔn)則委員會IASC美國注冊會計師協(xié)會AICPA財務(wù)會計準(zhǔn)則委員會FASB管理會計協(xié)會IMA美國會計學(xué)會AAA稅務(wù)稽核署IRS獨資企業(yè)Proprietorship合伙人企業(yè)Partnership公司Corporation會計目標(biāo)AccountingObjectives會計假設(shè)AccountingAssumptions會計要素AccountingElements會計原則AccountingPrinciples會計實務(wù)過程AccountingProcedures財務(wù)報表FinancialStatements財務(wù)分析FinancialAnalysis會計主體假設(shè)Separate-entityAssumption貨幣計量假設(shè)Unit-of-measureAssumption持續(xù)經(jīng)營假設(shè)Continuity(Going-concern)Assumption會計分期假設(shè)Time-periodAssumption資產(chǎn)Asset負債Liability業(yè)主權(quán)益Owner'sEquity收入Revenue費用Expense收益Income虧損Loss歷史成本原則CostPrinciple收入實現(xiàn)原則RevenuePrinciple配比原則MatchingPrinciple全面披露原則Full-disclosure(Reporting)Principle客觀性原則ObjectivePrinciple一致性原則ConsistentPrinciple可比性原則ComparabilityPrinciple重大性原則MaterialityPrinciple穩(wěn)健性原則ConservatismPrinciple權(quán)責(zé)發(fā)生制AccrualBasis現(xiàn)金收付制CashBasis財務(wù)報告FinancialReport流動資產(chǎn)Currentassets流動負債CurrentLiabilities長期負債Long-termLiabilities投入資本ContributedCapital留存收益RetainedEarning二、會計循環(huán)會計循環(huán)AccountingProcedure/Cycle會計信息系統(tǒng)AccountinginformationSystem賬戶Ledger會計科目Account會計分錄Journalentry原始憑證SourceDocument日記賬Journal總分類賬GeneralLedger明細分類賬SubsidiaryLedger試算平衡TrialBalance現(xiàn)金收款日記賬Cashreceiptjournal現(xiàn)金付款日記賬Cashdisbursementsjournal銷售日記賬SalesJournal購貨日記賬PurchaseJournal普通日記賬GeneralJournal工作底稿Worksheet調(diào)整分錄Adjustingentries結(jié)賬Closingentries三、現(xiàn)金與應(yīng)收賬款現(xiàn)金Cash銀行存款Cashinbank庫存現(xiàn)金Cashinhand流動資產(chǎn)Currentassets償債基金Sinkingfund定額備用金Imprestpettycash支票Check(cheque)銀行對賬單Bankstatement銀行存款調(diào)節(jié)表Bankreconciliationstatement在途存款Outstandingdeposit在途支票O(jiān)utstandingcheck應(yīng)付憑單Voucherspayable應(yīng)收賬款A(yù)ccountreceivable應(yīng)收票據(jù)Notereceivable起運點交貨價F.O.Bshippingpoint目的地交貨價F.O.Bdestinationpoint商業(yè)折扣Tradediscount現(xiàn)金折扣Cashdiscount銷售退回及折讓Salesreturnandallowance壞賬費用Baddebtexpense備抵法Allowancemethod備抵壞賬Baddebtallowance損益表法Incomestatementapproach資產(chǎn)負債表法Balancesheetapproach賬齡分析法Aginganalysismethod直接沖銷法Directwrite-offmethod帶息票據(jù)Interestbearingnote不帶息票據(jù)Non-interestbearingnote出票人Maker受款人Payee本金Principal利息率Interestrate到期日Maturitydate本票Promissorynote貼現(xiàn)Discount背書Endorse拒付費Protestfeecom四、存貨存貨Inventory商品存貨Merchandiseinventory產(chǎn)成品存貨Finishedgoodsinventory在產(chǎn)品存貨Workinprocessinventory原材料存貨Rawmaterialsinventory起運地離岸價格F.O.Bshippingpoint目的地抵岸價格F.O.Bdestination寄銷Consignment寄銷人Consignor承銷人Consignee定期盤存Periodicinventory永續(xù)盤存Perpetualinventory購貨Purchase購貨折讓和折扣Purchaseallowanceanddiscounts存貨盈余或短缺Inventoryoveragesandshortages分批認定法Specificidentification加權(quán)平均法Weightedaverage先進先出法First-in,first-outorFIFO后進先出法Lost-in,first-outorLIFO移動平均法Movingaverage成本或市價孰低法LowerofcostormarketorLCM市價Marketvalue重置成本Replacementcost可變現(xiàn)凈值Netrealizablevalue上限Upperlimit下限Lowerlimit毛利法Grossmarginmethod零售價格法Retailmethod成本率Costratio五、長期投資長期投資Long-terminvestment長期股票投資Investmentonstocks長期債券投資Investmentonbonds成本法Costmethod權(quán)益法Equitymethod合并法Consolidationmethod股利宣布日Declarationdate股權(quán)登記日Dateofrecord除息日Ex-dividenddate付息日Paymentdate債券面值Facevalue,Parvalue債券折價Discountonbonds債券溢價Premiumonbonds票面利率Contractinterestrate,statedrate市場利率Marketinterestratio,Effectiverate普通股CommonStock優(yōu)先股PreferredStock現(xiàn)金股利Cashdividends股票股利Stockdividends清算股利Liquidatingdividends到期日Maturitydate到期值Maturityvalue直線攤銷法Straight-Linemethodofamortization實際利息攤銷法Effective-interestmethodofamortization六、固定資產(chǎn)固定資產(chǎn)PlantassetsorFixedassets原值Originalvalue預(yù)計使用年限Expectedusefullife預(yù)計殘值Estimatedresidualvalue折舊費用Depreciationexpense累計折舊Accumulateddepreciation賬面價值Carryingvalue應(yīng)提折舊成本Depreciationcost凈值Netvalue在建工程Construction-in-process磨損Wearandtear過時Obsolescence直線法Straight-linemethod(SL)工作量法Units-of-productionmethod(UOP)加速折舊法Accelerateddepreciationmethod雙倍余額遞減法Double-decliningbalancemethod(DDB)年數(shù)總和法Sum-of-the-years-digitsmethod(SYD)以舊換新Tradein經(jīng)營租賃Operatinglease融資租賃Capitallease廉價購買權(quán)Bargainpurchaseoption(BPO)資產(chǎn)負債表外籌資Off-balance-sheetfinancing最低租賃付款額Minimumleasepayments七、無形資產(chǎn)無形資產(chǎn)Intangibleassets專利權(quán)Patents商標(biāo)權(quán)Trademarks,Tradenames著作權(quán)Copyrights特許權(quán)或?qū)I權(quán)Franchises商譽Goodwill開辦費Organizationcost租賃權(quán)Leasehold攤銷Amortization八、流動負債負債Liability流動負債Currentliability應(yīng)付賬款A(yù)ccountpayable應(yīng)付票據(jù)Notespayable貼現(xiàn)票據(jù)Discountnotes長期負債一年內(nèi)到期部分Currentmaturitiesoflong-termliabilities應(yīng)付股利Dividendspayable預(yù)收收益Prepaymentsbycustomers存入保證金Refundabledeposits應(yīng)付費用Accrualexpense增值稅valueaddedtax營業(yè)稅Businesstax應(yīng)付所得稅Incometaxpayable應(yīng)付獎金B(yǎng)onusespayable產(chǎn)品質(zhì)量擔(dān)保負債Estimatedliabilitiesunderproductwarranties贈品和兌換券Premiums,couponsandtradingstamps或有事項Contingency或有負債Contingent或有損失Losscontingencies或有利得Gaincontingencies永久性差異Permanentdifference時間性差異Timingdifference應(yīng)付稅款法Taxespayablemethod納稅影響會計法Taxeffectaccountingmethod遞延所得稅負債法DeferredincometaxliabilitymethodA,ss■K:ffi?aLong—term匚abi-ities目亠4AaJ煎猱Bondspayab-e血ffi^SDsAaJ煎猱SecuredBondsm+-fflAaJa^MortgageBonds^s^型煎猱GuaranteedBondsDHFaAaJ煎猱DebentureBonds—%K^ATermBonds酬ser-ia-Bonds凹?淋AaJa^convertib-eBonds凹?回Aya^ca--ab-eBonds凹m^Aa]^^Redeemab-eBondsffitflA^s^RegisteredBonds^fijzp^a^CouponBondsmftaAaJa^OrdinaryBonds=0KAaJa^IncomeBonds沖=?、猶@1冊=?Nomina-rate料可辿」?Actua-rate血冷拿_」?EffectiverateKPremium+H!nDiscount:HBfparva-ue直線法Straight-linemethod實際利率法Effectiveinterestmethod到期直接償付Repaymentatmaturity提前償付Repaymentatadvance償債基金Sinkingfund長期應(yīng)付票據(jù)Long-termnotespayable抵押借款Mortgageloan十、業(yè)主權(quán)益權(quán)益Equity業(yè)主權(quán)益Owner'sequity股東權(quán)益Stockholder'sequity投入資本Contributedcapital繳入資本Paid-incapital股本Capitalstock資本公積Capitalsurplus留存收益Retainedearnings核定股本Authorizedcapitalstock實收資本Issuedcapitalstock發(fā)行在外股本Outstandingcapitalstock庫藏股Treasurystock普通股Commonstock優(yōu)先股Preferredstock累積優(yōu)先股Cumulativepreferredstock非累積優(yōu)先股Noncumulativepreferredstock完全參加優(yōu)先股Fullyparticipatingpreferredstock部分參加優(yōu)先股Partiallyparticipatingpreferredstock非部分參加優(yōu)先股Nonpartiallyparticipatingpreferredstock現(xiàn)金發(fā)行Issuanceforcash非現(xiàn)金發(fā)行Issuancefornoncashconsideration股票的合并發(fā)行Lump-sumsalesofstock發(fā)行成本Issuancecost成本法Costmethod面值法Parvaluemethod捐贈資本Donatedcapital盈余分配Distributionofearnings股利Dividend股利政策Dividendpolicy宣布日Dateofdeclaration股權(quán)登記日Dateofrecord除息日Ex-dividenddate股利支付日Dateofpayment現(xiàn)金股利Cashdividend股票股利Stockdividend撥款appropriationsailiAipe6uiisaAui購昱貶幫sailiAipe6upueuid購昱爭用saiiiAipe6uiiejadoiblujon購呈〔亦皐景HIsa6ueqDxapajja爭亦謝匹磊阜idaDuoDsaDjnosaj-nv繆御鄆貶溫葦IBlldej6ui>|jom茅貶蟲皐（峯趣呂鄆峑茅貶）sjseg冋!den6ui>|JOM-ddDS劇霄茅貶蟲皐申出峯?歪皿￥1呀用（峯書豎茅血）sjsegqseD'ddDS劇霄茅血図出峯?歪爭fU峯旄細輛匸豐dais-a|6uis芒爭由dais-!i|n|/\|芒爭纟?qs>poM鞘助工ajedajd（峯緲）儒斷ujjojiJoday芒旱緲LujojlunoDDv芒小iiluauuaieisoujoduj峯巽刖laaqSa^ueieg峯罵屯睪貶luaujaieislepueuij暮闔十三、財務(wù)報表分析財務(wù)報表分析Analysisoffinancialstatements比較財務(wù)報表Comparativefinancialstatements趨勢百分比Trendpercentage比率Ratios普通股每股收益Earningspershareofcommonstock股利收益率Dividendyieldratio價益比Price-earningsratio普通股每股賬面價值Bookvaluepershareofcommonstock資本報酬率Returnoninvestment總資產(chǎn)報酬率Returnontotalasset債券收益率Yieldrateonbonds已獲利息倍數(shù)Numberoftimesinterestearned債券比率Debtratio優(yōu)先股收益率Yieldrateonpreferredstock營運資本W(wǎng)orkingCapital周轉(zhuǎn)Turnover存貨周轉(zhuǎn)率Inventoryturnover應(yīng)收賬款周轉(zhuǎn)率Accountsreceiva