會計術語中英對照

一、會計與會計理論會計accounting決策人DecisionMaker投資人Investor股東Shareholder債權人Creditor財務會計FinancialAccounting管理會計ManagementAccounting成本會計CostAccounting私業(yè)會計PrivateAccounting公眾會計PublicAccounting注冊會計師CPACertifiedPublicAccountant國際會計準則委員會IASC美國注冊會計師協(xié)會AICPA財務會計準則委員會FASB管理會計協(xié)會IMA美國會計學會AAA稅務稽核署IRS獨資企業(yè)Proprietorship合伙人企業(yè)Partnership公司Corporation會計目標AccountingObjectives會計假設AccountingAssumptions會計要素AccountingElements會計原則AccountingPrinciples會計實務過程AccountingProcedures財務報表FinancialStatements財務分析FinancialAnalysis會計主體假設Separate-entityAssumption貨幣計量假設Unit-of-measureAssumption持續(xù)經(jīng)營假設Continuity(Going-concern)Assumption會計分期假設Time-periodAssumption資產(chǎn)Asset負債Liability業(yè)主權益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權責發(fā)生制AccrualBasis現(xiàn)金收付制CashBasis財務報告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帳戶Ledger會計科目Account會計分錄Journalentry原始憑證SourceDocument日記帳Journal總分類帳GeneralLedger明細分類帳SubsidiaryLedger試算平衡TrialBalance現(xiàn)金收款日記帳Cashreceiptjournal現(xiàn)金付款日記帳Cashdisbursementsjournal銷售日記帳SalesJournal購貨日記帳PurchaseJournal普通日記帳GeneralJournal工作底稿Worksheet調(diào)整分錄Adjustingentries結帳Closingentries三、現(xiàn)金與應收帳款現(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)銀行對帳單Bankstatement銀行存款調(diào)節(jié)表Bankreconciliationstatement在途存款Outstandingdeposit在途支票O(jiān)utstandingcheck應付憑單Voucherspayable應收帳款Accountreceivable應收票據(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壞帳費用Baddebtexpense備抵法Allowancemethod備抵壞帳Baddebtallowance損益表法Incomestatementapproach資產(chǎn)負債表法Balancesheetapproach帳齡分析法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股東權益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appropriation十一、財務報表財務報表FinancialStatement資產(chǎn)負債表BalanceSheet收益表IncomeStatement帳戶式AccountForm報告式ReportForm編制（報表）Prepare工作底稿Worksheet多步式Multi-step單步式Single-step十二、財務狀況變動表財務狀況變動表中的現(xiàn)金基礎SCFP.CashBasis（現(xiàn)金流量表）財務狀況變動表中的營運資金基礎SCFP.WorkingCapitalBasis（資金來源與運用表）營運資金WorkingCapital全部資源概念All-resourcesconcept直接交換業(yè)務Directexchanges正常營業(yè)活動Normaloperatingactivities財務活動Financingactivities投資活動Investingactivities十三、財務報表分析財務報表分析Analysisoffinancialstatements比較財務報表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普通股每股帳面價值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應收帳款周轉(zhuǎn)率Accountsreceivableturnover流動比率Currentratio速動比率Quickratio酸性試驗比率Acidtestratio十四、合并財務報表合并財務報表Consolidatedfinancialstatements吸收合并Merger創(chuàng)立合并Consolidation控股公司Parentcompany附屬公司Subsidiarycompany少數(shù)股權Minorityinterest權益聯(lián)營合并Poolingofinterest購買合并Combinationbypurchase權益法Equitymethod成本法Costmethod十五、物價變動中的會計計量物價變動之會計Price-levelchangesaccounting一般物價水平會計Generalprice-levelaccounting貨幣購買力會計Purchasing-poweraccounting統(tǒng)一幣值會計Constantdollaraccounting歷史成本Historicalcost現(xiàn)行價值會計Currentvalueaccounting現(xiàn)行成本Currentcost重置成本Replacementcost物價指數(shù)Price-levelindex國民生產(chǎn)總值物價指數(shù)Grossnationalproductimplicitpricedeflator(o