會(huì)計(jì)賬戶與術(shù)語中英文表

1、Account 帳戶Accounting system 會(huì)計(jì)系統(tǒng)American Accounting Association 美國(guó)會(huì)計(jì) 協(xié)會(huì)American Institute of CPAs 美國(guó)注冊(cè)會(huì)計(jì)師 協(xié)會(huì)Audit審計(jì)Balance sheet資產(chǎn)負(fù)債表Bookkeepking 簿記Cash flow prospects現(xiàn)金流量預(yù)測(cè)Certificate in Internal Auditing 內(nèi)部審計(jì)證 書Certificate in Management Accounting 管理 會(huì)計(jì)證書Certificate Public Accountant 注冊(cè)會(huì)計(jì)師Cost acc

2、ounting 成本會(huì)計(jì)External users外部使用者Financial accounting 財(cái)務(wù)會(huì)計(jì)Financial Accounting Standards Board 財(cái)務(wù) 會(huì)計(jì)準(zhǔn)則委員會(huì)Financial forecast 財(cái)務(wù)預(yù)測(cè)Generally accepted accounting principles 公 認(rèn)會(huì)計(jì)原則General-purpose information 通用目 的信息Government Accounting Office 政府會(huì)計(jì)辦 公室Income statement 損益表Institute of Internal Auditors 內(nèi)部審

3、計(jì)師協(xié) 會(huì)Institute of Management Accountants 管理會(huì) 計(jì)師協(xié)會(huì)Integrity整合性Internal auditing 內(nèi) 部審計(jì)Internal control structure 內(nèi)部控制結(jié)構(gòu)Internal Revenue Service 國(guó)內(nèi)收入署Internal users內(nèi)部使用者M(jìn)anagement accounting 管理會(huì)計(jì)Return of investment 投資回報(bào)_ Return on investment 投資報(bào)酬 Securities and Exchange Commission 證券交；易委員會(huì)1 Statement

4、of cash flow 現(xiàn)金流量表1 Statement of financial position 財(cái)務(wù)狀況表1 Tax accounting 稅務(wù)會(huì)計(jì) 1 Accounting equation 會(huì)計(jì)等式 IArticulation 勾稽關(guān)系1 Assets 資產(chǎn) I1 Business entity 企業(yè)個(gè)體1 Capital stock 股本! Corporation 公司:Cost principle 成本原則Creditor債權(quán)人Deflation通貨緊縮-Disclosure 批露Expenses 費(fèi)用Financial statement 財(cái)務(wù)報(bào)表Financial acti

5、vities 籌資活動(dòng)Going-concern assumption 持續(xù)經(jīng)營(yíng)假設(shè)Inflation通貨膨漲Investing activities 投資活動(dòng)Liabilities 負(fù)債:Negative cash flow 負(fù)現(xiàn)金流量I:Operating activities 經(jīng)營(yíng)活動(dòng) !:Owners equity所有者權(quán)益IPartnership合伙企業(yè)BPositive cash flow 正現(xiàn)金流量 Retained earning 留存利潤(rùn) Revenue 收入Sole proprietorship 獨(dú)資企業(yè)Solvency清償能力Stable-dollar assumptio

6、n 穩(wěn)定貨幣假設(shè)Stockholders 股東1 Stockholders equity 股東權(quán)益1 Window dressing 門面粉飾 III財(cái)會(huì)名詞漢英對(duì)照表:（1）會(huì)計(jì)與會(huì)計(jì)理論 1 會(huì)計(jì) accountingI1 決策人 Decision MakerI1投資人Investor1 股東 Shareholder債權(quán)人Creditor財(cái)務(wù)會(huì)計(jì) Financial Accounting 管理會(huì)計(jì) Management Accounting 成本會(huì)計(jì) Cost Accounting私業(yè)會(huì)計(jì) Private Accounting 公眾會(huì)計(jì) Public Accounting注冊(cè)會(huì)計(jì)師 CPA

7、 Certified Public Accountant 國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)IASC美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)AICPA財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)FASB管理會(huì)計(jì)協(xié)會(huì)IMA美國(guó)會(huì)計(jì)學(xué)會(huì)AAA稅務(wù)稽核署IRS獨(dú)資企業(yè) Proprietorship 合伙人企業(yè)Partnership 公司 Corporation會(huì)計(jì)目標(biāo) Accounting Objectives 會(huì)計(jì)假設(shè) Accounting Assumptions 會(huì)計(jì)要素 Accounting Elements 會(huì)計(jì)原則Accounting Principles 會(huì)計(jì)實(shí)務(wù)過程 Accounting Procedures 財(cái)務(wù)報(bào)表 Financial Stat

8、ements財(cái)務(wù)分析 Financial Analysis會(huì)計(jì)主體假設(shè) Separate-entity Assumption 貨幣計(jì)量假設(shè) Unit-of-measure Assumption 持續(xù)經(jīng)營(yíng)假設(shè) Continuity （Going-concern） Assumption會(huì)計(jì)分期假設(shè) Time-period Assumption資產(chǎn)Asset負(fù)債 Liability業(yè)主權(quán)益Owners Equity收入 Revenue 費(fèi)用 Expense 收益Income虧損Loss歷史成本原則Cost Principle收入實(shí)現(xiàn)原則Revenue Principle 配比原則 Matching

9、Principle全面披露原則 Full-disclosure （Reporting） Principle客觀性原則 Objective Principle 一致性原則 Consistent Principle 可比性原則 Comparability Principle 重大性原則 Materiality Principle 穩(wěn)健性原則 Conservatism Principle_權(quán)責(zé)發(fā)生制Accrual Basis現(xiàn)金收付制Cash Basis1 財(cái)務(wù)報(bào)告 Financial Report 流動(dòng)資產(chǎn) Current assets1 流動(dòng)負(fù)債 Current Liabilities1 長(zhǎng)期負(fù)

10、債 Long-term Liabilities1 投入資本 Contributed CapitalI,留存收益 Retained Earning：（2）會(huì)計(jì)循環(huán)I會(huì)計(jì)循環(huán) Accounting Procedure/Cycle會(huì)計(jì)信 息系統(tǒng) Accounting information! System:帳戶 Ledger會(huì)計(jì)科目Account會(huì)計(jì)分錄 Journal entry原始憑證 Source Document日記帳Journal總分類帳 General Ledger明細(xì)分類帳 Subsidiary Ledger”試算平衡 Trial Balance現(xiàn)金收款日記帳Cash receipt

11、journalI現(xiàn)金付款日記帳 Cash disbursements journal銷售日記帳Sales Journal:購(gòu)貨日記帳 Purchase Journal:普通日記帳 General JournalI:工作底稿WorksheetI:調(diào)整分錄 Adjusting entries B結(jié)帳 Closing entries=（3）現(xiàn)金與應(yīng)收帳款現(xiàn)金Cash,銀行存款Cash in bank庫(kù)存現(xiàn)金Cash in hand流動(dòng)資產(chǎn) Current assets償債基金Sinking fund1 定額備用金 Imprest petty cash1 支票 Check（cheque）I銀行對(duì)帳單B

12、ank statement銀行存款調(diào)節(jié)表 Bank reconciliation -1 statement1 在途存款 Outstanding depositI在途支票 Outstanding check應(yīng)付憑單 Vouchers payable1 應(yīng)收帳款 Account receivable應(yīng)收票據(jù) Note receivable 起運(yùn)點(diǎn)交貨價(jià)F.O.B shipping point 目的地交貨價(jià) F.O.B destination point 商業(yè)折扣 Trade discount現(xiàn)金折扣Cash discount銷售退回及折讓 Sales return and allowance 壞帳

13、費(fèi)用 Bad debt expense 備抵法 Allowance method 備抵壞帳 Bad debt allowance 損益表法 Income statement approach 資產(chǎn)負(fù)債表法 Balance sheet approach 帳齡分析法 Aging analysis method 直接沖銷法 Direct write-off method 帶息票據(jù) Interest bearing note不帶息票據(jù) Non-interest bearing note 出票人Maker受款人Payee本金 Principal利息率 Interest rate到期日 Maturity

14、date 本票 Promissory note 貼現(xiàn) Discount 背書 Endorse 拒付費(fèi) Protest fee（4）存貨存貨 Inventory商品存貨 Merchandise inventory產(chǎn)成品存貨 Finished goods inventory 在產(chǎn)品存貨 Work in process inventory 原材料存貨 Raw materials inventory 起運(yùn)地離岸價(jià)格F.O.B shipping point 目的地抵岸價(jià)格F.O.B destination 寄銷 Consignment 寄銷人Consignor 承銷人Consignee定期盤存 Peri

15、odic inventory 永續(xù)盤存 Perpetual inventory 購(gòu)貨 Purchase購(gòu)貨折讓和折扣Purchase allowance anddiscounts存貨盈余或短缺Inventory overages and shortages分批認(rèn)定法 Specific identification 加權(quán)平均法Weighted average 先進(jìn)先出法 First-in, first-out or FIFO_ 后進(jìn)先出法 Lost-in, first-out or LIFO移動(dòng)平均法 Moving average1成本或市價(jià)孰低法Lower of cost or marketo

16、r LCMI1 市價(jià) Market value-1 重置成本 Replacement cost 1 可變現(xiàn)凈值 Net realizable value,上限 Upper limitB1 下限 Lower limitI毛利法 Gross margin method1零售價(jià)格法Retail method!成本率 Cost ratio（5）長(zhǎng)期投資-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

17、 method股利宣布日 Declaration date股權(quán)登記日Date of record除息日 Ex-dividend dateI付息日 Payment dateI債券面值 Face value, Par value:債券折價(jià) Discount on bondsI-債券溢價(jià) Premium on bondsI票面利率 Contract interest rate, stated rateI市場(chǎng)利率 Market interest ratio, Effective rate普通股 Common Stock I,優(yōu)先股 Preferred Stock現(xiàn)金股利 Cash dividends，

18、股票股利 Stock dividends清算股利 Liquidating dividends到期日 Maturity date1 到期值 Maturity value直線攤銷法 Straight-Line method ofI1 amortization1 實(shí)際利息攤銷法 Effective-interest method of-1 amortization：（6）固定資產(chǎn)I固定資產(chǎn) Plant assets or Fixed assetsI1 原值 Original value1 預(yù)計(jì)使用年限 Expected useful life預(yù)計(jì)殘值 Estimated residual value

19、折舊費(fèi)用 Depreciation expense累計(jì)折舊 Accumulated depreciation帳面價(jià)值 Carrying value應(yīng)提折舊成本 Depreciation cost凈值 Net value在建工程 Construction-in-process磨損 Wear and tear過時(shí) Obsolescence直線法 Straight-line method （SL）工 作量 法 Units-of-production method （UOP）力口速折舊法 Accelerated depreciation method雙倍余額遞減法 Double-declining b

20、alance method （ DDB）年數(shù)總和法 Sum-of-the-years-digits method （SYD）以舊換新Trade in經(jīng)營(yíng)租賃 Operating lease融資租賃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 financing最低租賃付款額 Minimum lease payments（7）無形資產(chǎn)無形資產(chǎn) Intangible assets專利權(quán)Patents商標(biāo)權(quán) Trademarks, Trade names著作權(quán) Copyrights特許權(quán)或?qū)I(yíng)權(quán)F

21、ranchises商譽(yù) Goodwill開辦費(fèi) Organization cost租賃權(quán)Leasehold攤銷 Amortization（8）流動(dòng)負(fù)債負(fù)債 Liability流動(dòng)負(fù)債 Current liability應(yīng)付帳款 Account payable應(yīng)付票據(jù)Notes payable貼現(xiàn)票據(jù) Discount notes長(zhǎng)期負(fù)債一年內(nèi)到期部分 Currentmaturities 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)

22、用 Accrual expense增值稅 value added tax1 營(yíng)業(yè)稅 Business tax1 應(yīng)付所得稅 Income tax payableB1 應(yīng)付獎(jiǎng)金 Bonuses payable1產(chǎn)品質(zhì)量擔(dān)保負(fù)債 Estimated liabilities-1 under product warrantiesI贈(zèng)品和兌換券 Premiums, coupons andItrading stamps1或有事項(xiàng)Contingency或有負(fù)債 Contingent!或有損失 Loss contingencies:或有利得 Gain contingencies-永久性差異 Permanent

23、 difference時(shí)間性差異 Timing difference應(yīng)付稅款法 Taxes payable method納稅影響會(huì)計(jì)法 Tax effect accountingmethod遞延所得稅負(fù)債法 Deferred income taxiliability method（9）長(zhǎng)期負(fù)債長(zhǎng)期負(fù)債 Long-term Liabilities應(yīng)付公司債券Bonds payable:有擔(dān)保品的公司債券Secured Bonds:抵押公司債券Mortgage Bonds:保證公司債券 Guaranteed BondsI信用公司債券 Debenture BondsI一次還本公司債券Term Bon

24、ds分期還本公司債券Serial Bonds I可轉(zhuǎn)換公司債券Convertible Bonds可贖回公司債券Callable Bonds,可要求公司債券 Redeemable Bonds記名公司債券 Registered Bonds無記名公司債券Coupon Bonds1普通公司債券Ordinary Bonds1收益公司債券Income Bonds名義利率，票面利率Nominal rate1實(shí)際利率 Actual rate-1 有效利率 Effective rate1 溢價(jià) PremiumI1 折價(jià) DiscountI1 面值 Par value,直線法 Straight-line meth

25、od實(shí)際利率法 Effective interest method 到期直接償付 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（10）業(yè)主權(quán)益權(quán)益Equity業(yè)主權(quán)益 Owners equity股東權(quán)益 Stockholders 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 Retaine

26、d 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 Treasury stock普通股 Common stock優(yōu)先股 Preferred stock累積優(yōu)先股 Cumulative preferred stock非累積優(yōu)先股 Noncumulative preferred stock完全參加優(yōu)先股 Fully participating preferred stock部分參加優(yōu)先股 Partially participating preferre

27、d stock非部分參加優(yōu)先股 Nonpartially participating preferred stock現(xiàn)金發(fā)彳亍Issuance for cash非 現(xiàn)金 發(fā)彳亍Issuance for noncashconsideration股票的合并發(fā)行Lump-sum sales of stock 發(fā)行成本Issuance cost成本法 Cost method面值法 Par value method捐贈(zèng)資本 Donated capital盈余分配 Distribution of earnings股利 Dividend股利政策 Dividend policy宣布日 Date of decl

28、aration股權(quán)登記日Date of record 除息日 Ex-dividend date股利支付日Date of payment_ 現(xiàn)金股利 Cash dividend股票股利 Stock dividend1 撥款 appropriation1 （11）財(cái)務(wù)報(bào)表財(cái)務(wù)報(bào)表 Financial Statement1資產(chǎn)負(fù)債表Balance Sheet-1 收益表 Income Statement,帳戶式 Account Form1 報(bào)告式 Report Form1編制（報(bào)表）Prepare1工作底稿Worksheet!多步式 Multi-step，單步式 Single-step! （12）財(cái)

29、務(wù)狀況變動(dòng)表財(cái)務(wù)狀況變動(dòng)表中的現(xiàn)金基礎(chǔ)SCFP.Cash!八 Basis!（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)SCFP.Working Capital Basis-（資金來源與運(yùn)用表）營(yíng)運(yùn)資金 Working Capital全部資源概念 All-resources conceptI直接:）業(yè)務(wù) Direct exchanges:正常營(yíng)業(yè)活動(dòng) Normal operating activitiesI:財(cái)務(wù)活動(dòng) Financing activitiesI:投資活動(dòng) Investing activities:（13）財(cái)務(wù)報(bào)表分析I,財(cái)務(wù)報(bào)表分析 Analysis of financialB

30、statements比較財(cái)務(wù)報(bào)表 Comparative financialstatements,趨勢(shì)百分比 Trend percentage比率 Ratios普通股每股收益 Earnings per share of1 common stock1 股利收益率 Dividend yield ratio I1 價(jià)益比 Price-earnings ratio1普通股每股帳面價(jià)值Book value per share of common stock1 資本報(bào)酬率 Return on investmentI總資產(chǎn)報(bào)酬率 Return on total assetI1 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 stoc