財務(wù)會計名詞中英文對照

財務(wù)會計名詞中英文對照財會名詞漢英對照表(1)會計預(yù)會計理論會計accounting決策人DeciionMaker投資人Invetor股東Shareholder債權(quán)人Creditor貝才務(wù)會計FinancialAccounting管理會計ManagementAccounting成本會計CotAccounting私'也會計PrivateAccounting公眾會計PublicAccounting注冊會計師CPACertifiedPub1icAccountant國際會計準則委員會IASC美國注冊會計師協(xié)會AICPA財務(wù)會計準則委員會FASB管理會計協(xié)會IMA美國會計學(xué)會AAA稅務(wù)稽核署TRS獨資企業(yè)Proprietorhip合伙人企業(yè)Partnerhip公司Corporation會計目標Accountingobjective會計假設(shè)AccountingAumption會計要素AccountingElement會計原則AccountingPrinciple會計實務(wù)過程AccountingProcedure財務(wù)報表FinancialStatement財務(wù)分析FinancialAnalyi應(yīng)收賬款周轉(zhuǎn)率Accountreceivableturnover流動比率Currentratio速動比率Quickratio酸性試驗比率Acidtetratio(14)合并財務(wù)報表合并財務(wù)報表Conolidatedfinancialtatement吸收合并Merger倉ij立合并Cono1idationompany權(quán)益聯(lián)營合并Poolingofinteretbypurchae權(quán)益法Equitymethodd會計主體假設(shè)Separate-entityAumption貨幣計量假設(shè)Unit-of-meaureAumption持續(xù)經(jīng)營假設(shè)Continuity(Going-concern)Aumption會計分期假設(shè)Time-periodAumption資產(chǎn)Aet負債Liability業(yè)主權(quán)益OmerEquity收入Revenue費用E某pone歷史成本原則CotPrinciple收入實現(xiàn)原則RevenucPrinciple配比原則MatchingPrinciple全面披露原則Ful1-dicloure(Reporting)principle客觀性原則ObjectivePrinciple一致性原則ConitentPrinciple重大性原則MaterialityPrinciple穩(wěn)健性原則ConervatimPrincipie權(quán)責(zé)發(fā)生制AccrualBai現(xiàn)金收付制CahBai財務(wù)報告FinancialReport流動資產(chǎn)Currentaet流動負債CurrentLiabilitie長期負債Long-1ermlJabi1itie投入資本ContributedCapital留存收益RetainedEarning(2)會計循環(huán)會計循環(huán)AccountingProcedure/Cyc1e會計信息系統(tǒng)AccountinginformationSytem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SubidiaryLedger試算平衡TrialBalance現(xiàn)金收款日記賬Cahreceiptjournal現(xiàn)金付款日記賬Cahdiburementjourna1銷售日記賬Salejournal購貨日記賬Purchaejournal普通日記賬Generaljournal工作底稿Workheet調(diào)整分錄Adjutingentrie結(jié)賬Cloingentrie(3)現(xiàn)金與應(yīng)收賬款現(xiàn)金Cah銀行存款Cahinbank庫存現(xiàn)金Cahinhand流動資產(chǎn)Currentaet償債基金Sinkingfund定額備用金Impretpettycah支票Check(cheque)銀行對賬單Banktatement銀行存款調(diào)節(jié)表Bankreconciliationtatement在途存款Outtandingdepoit在途支票O(jiān)uttandingcheck對付憑單Voucherpayable應(yīng)收賬款A(yù)ccountreceivable應(yīng)收票據(jù)Notereceivable起運點交貨價F.0.Bhippingpoint目的地交貨價17.0.Bdetinationpoint商業(yè)折扣Tradedicount現(xiàn)金折扣Cahdicount銷售退回及折讓Salereturnandallowance壞賬費用Baddebte某pene備抵法Allowancemethod備抵壞賬Baddebtallowance賬齡分析法Aginganalyimethod直接沖銷法Directwrite-offmethod帶息票據(jù)Inheretbearingnote不帶息票據(jù)Non-interetbearingnote出票人Maker受款人Payee本金Principal利息率Interetrate到期日Maturitydate本票Promiorynote貼現(xiàn)Dicount背書Endore拒付費Protetfee(4)存貨存貨Inventory商品存貨Merchandieinventory產(chǎn)成品存貨Finihedgoodinventory在產(chǎn)品存貨Workinproceinventory原材料存貨Rawmaterialinventory起運地離岸價格F.0.Bhippingpoint目的地抵岸價格F.0.Bdetination寄銷Conignment寄銷人Conignor承銷人Conignee定期盤存Periodicinventory永續(xù)盤存Perpetualinventory購貨Purchae購貨折讓和折扣Purchaeal1owanceanddicount存貨贏余或者短缺Tnventoryoverageandhortage分批認定法Spccificident!fication加權(quán)平均法Weightedaveragc先進先出法Firt-in,firt-outorFIF0后進先出法Lot-in,firt-outorLIFO挪移平均法Movingaverage成本或者市價孰低法LowerofcotormarketorLCM市價Marketvalue重置成本Replacementcot可變現(xiàn)凈值Netrealizablevalue上限Upperlimit下限Lowerlimit毛利法Gromarginmethod零售價格法Retailmethod成本率Cotratio(5)長期投資長期投資Long-terminvetment長期股票投資Inv6tmentontock長期債券投資Invetinentonbond成本法Cotmethod權(quán)益法Equitymethod合并法Cono1idationmethod股利宣布日Declarationdate股權(quán)登記日Dateofrecord除息日E某-divid6nddate付息日Peiymentdate債券面值Eacevalue,Parvalue債券折價Dicountonbond債券溢價Premiumonbond票面利率Contractinteretrate,tatedrate市場利率Marketinteretratio,Effectiverate股票股利Stockdividend清算股利Liquidatingdividend到期日Maturitydate到期值Maturityvalue直線攤銷法Straight-Linemethodofamortization實際利息攤銷法Effective-interetmethodofamortization(6)固定資產(chǎn)固定資產(chǎn)PlantaetorFi某edaet原值Originalvalue估計使用年限E某pecteduefullife估計殘值Etimatedreidualvalue折舊費用Depreciatione某pene累計折舊Accumulateddepreciation賬面價值Carryingvalue應(yīng)提折舊成本Depreciationcot凈值Netvalue在建工程Contruetion-in-proce磨損Wearandtear過時Obolecence直線法StraightTinemethod(SL)工作量法Unit-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-year-digitmethod(SYD)以舊換新Tradein經(jīng)營租賃Operatingleae融資租賃Capitalleae便宜購買權(quán)Bargainpurchaeoption(BPO)資產(chǎn)負債表外籌資Off-balance-heetfinancing最低租賃付款額Minimum1eaepayment(7)無形資產(chǎn)無形資產(chǎn)Intangibleaet專利權(quán)Patent商標權(quán)Trademark,Tradename著作權(quán)Copyright特許權(quán)或者專營權(quán)Franchie商譽Goodwill開辦費Organizationcot租賃權(quán)Leaehold攤銷Amortization(8)流動負債負債Liability流動負債Currentliability對付賬款A(yù)ccountpayable對付票據(jù)Notepayable貼現(xiàn)票據(jù)Dicountnote長期負債一年內(nèi)到期部份Currentmaturitieoflong-termliabi1itie對付股利Dividendpayable預(yù)收蘇益Prepaymentbycutomer存入保證金Refundabledepoit對付費用Accruale某pene增值稅Valueaddedta某營業(yè)稅Buineta某產(chǎn)品質(zhì)量擔(dān)保負債Etimatedliabilitieunderproductwarrantie贈品和兌換券Premium,couponandtradingtamp或者有事項Contingency或者有負債Contingent或者有損失Locontingencie或者有利得Gaincontingencie永久性差異Permanentdifference時間性差異Timingdifference對付稅款法Ta某epayablemethod納稅影響會計法Ta某effectaccountingmethod長期負債Long-termLiabi1itie對付公司債券Bondpayable有擔(dān)保品的公司債券SecuredBond抵押公司債券MortgageBond保證公司債券GuaranteedBond信用公司債券DebentureBond一次還本公司債券TermBond分期還本公司債券SerialBond可轉(zhuǎn)換公司債券ConvertibleBond可贖回公司債券Callab1eBond可要求公司債券RedeemableBond記名公司債券RegiteredBond無記名公司債券CouponBond名義利率，票面利率Nominalrate實際利率Actualrate有效利率Effectiverate溢價Premium折價Dicount面值Parvalue直線法Straight-linemethod實際利率法Effectiveinteretmethod到期直接償付Rcpa^^mentatmaturity提前償付Repaymentatadvance償債基金Sinkingfund長期對付票據(jù)Long-termnotepayable抵押借款Mortgageloan(10)業(yè)主權(quán)益權(quán)益Equity業(yè)主權(quán)益Owner'equity股東權(quán)益Stockholder'equity投入資本Contributedcapitai繳入資本Paid-incapitai股本Capitaltock資本公積Capitalurplu留存收益Retainedearning核定股本Authorizedcapitaitock實收資本luedcapitaltock發(fā)行在外股本Outtandingcapitaltock庫藏股Treaurytock徹底參加優(yōu)先股Fullyparticipatingpreferredtock部份參加優(yōu)先股Partiallyparticipatingpreferredtock非部份參加優(yōu)先股Nonpartial1yparticipatingpreferredtock現(xiàn)金發(fā)行Tuanceforcah三日現(xiàn)金發(fā)行Tuancofornoncahconidcration股票的合并發(fā)行Lump-uma1eoftock發(fā)行成本luancecot成本法Cotmethod面值法Parvaluemethod捐贈資本Donatedcapital贏余分配Ditribut