會(huì)計(jì)相關(guān)名詞中英文對(duì)照

1、會(huì)計(jì)原則和假設(shè)：accounting principle 會(huì)計(jì)原則accrual- basis accounting 權(quán)責(zé)發(fā)生制原則accounting postulate 會(huì)計(jì)假設(shè)accounting entity 會(huì)計(jì)主體cash basis of accounting 收付實(shí)現(xiàn)制comparability principle 可比性原則the prudence principle 謹(jǐn)慎性原則consistency principle 一貫性原則historical cost 歷史成本historical cost principle 歷史成本原則:objectivity (reliabi

2、lity) principle 客觀性原則matching principle 配比原則materiality principle 重要性原則going-concern basis 持續(xù)經(jīng)營(yíng)假設(shè)relevance principle 相關(guān)性原則the understandability principle 明晰性原則stable-monetary concept 貨幣計(jì)量會(huì)計(jì)科目：account 賬戶、科目資產(chǎn)負(fù)債表科目：account payable 應(yīng)付賬款accounts receivable / receivables 應(yīng)收賬款accumulated depreciation 累計(jì)折舊

3、amortization expense /expense not allocated 待攤費(fèi)用assets 資產(chǎn)capital 資本capital share 股本cash 現(xiàn)金current investment 短期投資deferred assets 遞延資產(chǎn)deferred liabilities 遞延負(fù)債fixed assets 固定資產(chǎn)floating assets / current assets 流動(dòng)資產(chǎn)current liability 流動(dòng)負(fù)債goodwill 商譽(yù)intangible assets 無(wú)形資產(chǎn)liabilities 負(fù)債liability dividend

4、/ dividend payable 應(yīng)付股利long-term investment 長(zhǎng)期投資long-term liabilities 長(zhǎng)期負(fù)債net assets 凈資產(chǎn)notes payable 應(yīng)付票據(jù)notes receivable/ receivables 應(yīng)收票據(jù)owners equity 所有者權(quán)益prepayments / payment in advance 預(yù)付款項(xiàng)product cost / output cost 生產(chǎn)成本product / finished goods 產(chǎn)成品purchase 購(gòu)貨raw materials 原材料reserve for bad d

5、ebts / bad debts expense /provisi 壞帳準(zhǔn)備retained earnings 留存收益stock on hand / inventory 存貨tangible assets 有形資產(chǎn)taxes payable 應(yīng)交稅金unearned revenue 預(yù)收款項(xiàng)undistributed profits / undivided profits 未分配利潤(rùn)value added tax 增值稅wages payable / salaries payable 應(yīng)付工資work in process / goods in process 在產(chǎn)品損益表科目：deprec

6、iation expense 折舊費(fèi)用exchange gain 匯兌收益exchange loss 匯兌損失expenses/charges 費(fèi)用factory overhead /manufacturing expense 制造費(fèi)用financial expense 財(cái)務(wù)費(fèi)用income tax 所得稅management expense 管理費(fèi)用net income 凈收益net profit 凈利潤(rùn)non-operating gain 營(yíng)業(yè)外收入non-operating loss 營(yíng)業(yè)外支出operating expense 營(yíng)業(yè)費(fèi)用operating revenue 營(yíng)業(yè)收入per

7、iod expense 期間費(fèi)用profit after tax 稅后利潤(rùn)profit before tax 稅前利潤(rùn)revenues 收入sales allowances 銷(xiāo)貨折讓sales discount 銷(xiāo)貨折扣revenue expenditure 收益性支出sales return 銷(xiāo)售退回sales revenue 銷(xiāo)售收入selling expense 銷(xiāo)售費(fèi)用traveling expense 差旅費(fèi)unrelated business income 營(yíng)業(yè)外收益其他術(shù)語(yǔ)：accounting entries 會(huì)計(jì)分錄accounting equation / accounti

8、ng identity 會(huì)計(jì)恒等式accounting report /accounting statement 會(huì)計(jì)報(bào)表accounting standard 會(huì)計(jì)準(zhǔn)則accounting time period concept 會(huì)計(jì)分期balance 余額balance sheet 資產(chǎn)負(fù)債表begainning balance/ opening balance 期初余額capital expenditure 資本性支出certified practicing accountant 注冊(cè)會(huì)計(jì)師compound journal entry 復(fù)合分錄contingent assets 或有資產(chǎn)

9、contingent liabilities 或有負(fù)債cost accounting 成本會(huì)計(jì)credit balance 貸方余額credit side 貸方debit balance 借方余額debit side 借方depreciation rate 折舊率double-entry book-keeping 復(fù)式簿記ending balance 期末余額estimateld scrap value 估計(jì)殘值financial accounting 財(cái)務(wù)會(huì)計(jì)fiscal year/ accounting periods 會(huì)計(jì)年度general ledger 總分類(lèi)賬income state

10、ment /profit and loss statement 利潤(rùn)表 損益表management accounting 管理會(huì)計(jì)obligee/ creditor 債權(quán)人Obligor/ invester 債務(wù)人perpetual inventory system 永續(xù)盤(pán)存制physical inventory system 實(shí)地盤(pán)存制posting document 記賬憑證quarterly statement 季報(bào)residual(salvage)value 折余價(jià)值(殘值)sales invoice 銷(xiāo)貨發(fā)票sales on account 賒銷(xiāo)source document 原始憑證starting-load cost / organization costs 開(kāi)辦費(fèi)statement of cash flow/ cash flow statement 現(xiàn)金流量表subsidiary accounts 明細(xì)賬戶subsidiary ledger 明細(xì)分類(lèi)賬surplus reserve 盈余公