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)AmericanAccountingAssociation 美國會(huì)計(jì)協(xié)會(huì)American Institute of CPAs 美國注冊(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 Certificate in Internal Auditing 內(nèi)部審計(jì)證書Certificatein Management Accounting管理會(huì)計(jì)證書Certificate Public Accountant注冊(cè)會(huì)計(jì)師Cost accounting 成

2、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Instituteof Internal Auditors內(nèi)部審計(jì)師協(xié)會(huì)Institute of

3、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)Statement of cash flow 現(xiàn)金流量表Statement of

4、 financial position財(cái)務(wù)狀況表Tax accounting 稅務(wù)會(huì)計(jì)Accounting equation會(huì)計(jì)等式Articulation勾稽關(guān)系A(chǔ)ssets 資產(chǎn)Business entity 企業(yè)個(gè)體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 activities籌資活動(dòng)Going-concern assumption持續(xù)經(jīng)營假設(shè)Inflation通貨膨漲Inve

5、sting activities投資活動(dòng)Liabilities負(fù)債Negative cash flow負(fù)現(xiàn)金流量Operating activities經(jīng)營活動(dòng)Owners equity 所有者權(quán)益Partnership 合伙企業(yè)Positive cash flow正現(xiàn)金流量Retained earning 留存利潤Revenue 收入Sole proprietorship獨(dú)資企業(yè)Solvency 清償能力Stable-dollar assumption 穩(wěn)定貨幣假設(shè) Stockholders 股東Stockholders equity股東權(quán)益Window dressing門面粉飾財(cái)會(huì)名詞漢英

6、對(duì)照表（ 1）會(huì)計(jì)與會(huì)計(jì)理論會(huì)計(jì) accounting決策人Decision Maker投資人Investor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 Certified Public Accountant 國際會(huì)計(jì)準(zhǔn)則委員會(huì) IASC 美國注冊(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美國會(huì)計(jì)學(xué)會(huì)AAA稅務(wù)稽核署IRS

7、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 Statements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)

8、營假設(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 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C

9、omparability 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 Basis財(cái)務(wù)報(bào)告Financial Report流動(dòng)資產(chǎn)Current assets流動(dòng)負(fù)債Current Liabilities長期負(fù)債Long-term Liabilities投入資本Contributed Capital留存收益Retained Earning（ 2）會(huì)計(jì)循環(huán)會(huì)計(jì)循環(huán)Accounting Procedure/Cycle會(huì) 計(jì) 信 息 系 統(tǒng) Accounting in

10、formation 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 journal現(xiàn)金付款日記帳 Cash disbursements journal 銷售日記帳 Sales Journal購貨日記帳Purchase Journal普通日記帳General Journal工作底稿Worksheet調(diào)整分錄Adjusting entries結(jié)帳C

11、losing entries（ 3）現(xiàn)金與應(yīng)收帳款現(xiàn)金 Cash銀行存款Cash in bank庫存現(xiàn)金Cash in hand流動(dòng)資產(chǎn)Current assets償債基金Sinking fund定額備用金 Imprest petty cash 支票 Check（ cheque）銀行對(duì)帳單Bank statement銀 行 存 款 調(diào) 節(jié) 表Bankreconciliationstatement在途存款Outstanding deposit在途支票O(jiān)utstanding check應(yīng)付憑單Vouchers payable應(yīng)收帳款A(yù)ccount receivable應(yīng)收票據(jù)Note receiv

12、able起運(yùn)點(diǎn)交貨價(jià)目的地交貨價(jià)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

13、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 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

14、抵岸價(jià)格F.O.B destination寄銷 Consignment寄銷人 Consignor承銷人 Consignee定期盤存 Periodic inventory永續(xù)盤存 Perpetual inventory購貨 Purchase購貨折讓和折扣Purchaseallowance anddiscounts存 貨 盈 余 或 短 缺 Inventoryoverages andshortages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, f

15、irst-out or LIFO 移動(dòng)平均法 Moving average成本或市價(jià)孰低法Lower of cost or marketor LCM市價(jià)Market value重置成本Replacement cost可變現(xiàn)凈值 Net realizable value 上限 Upper limit 下限 Lower limit毛利法Gross margin method零售價(jià)格法Retail method成本率Cost ratio（ 5）長期投資長期投資Long-term investment長期股票投資 Investment on stocks 長期債券投資 Investment on bo

16、nds 成本法 Cost method權(quán)益法Equity method合并法Consolidation method股利宣布日Declaration date股權(quán)登記日Date of record除息日Ex-dividend date付息日Payment date債券面值 Face value, Par value 債券折價(jià) Discount on bonds 債券溢價(jià) Premium on bonds票面利率 Contract interest rate, stated rate 市場利率 Market interest ratio, Effective rate 普通股 Common St

17、ock 優(yōu)先股 Preferred Stock現(xiàn)金股利Cash dividends股票股利Stock dividends清算股利 Liquidating dividends 到期日 Maturity date到期值Maturity value直 線 攤 銷 法 Straight-Line method of amortization實(shí)際利息攤銷法Effective-interest method ofamortization（ 6）固定資產(chǎn)固定資產(chǎn) Plant assets or Fixed assets 原值 Original value預(yù)計(jì)使用年限 Expected useful life

18、 預(yù)計(jì)殘值 Estimated residual value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 ）加速折舊法Accelerated depreciation meth

19、od雙倍余額遞減法 Double-declining balance method （ DDB ）年數(shù)總和法Sum-of-the-years-digitsmethod（ SYD ）以舊換新 Trade in經(jīng)營租賃Operating lease融資租賃Capital lease廉價(jià)購買權(quán)Bargain purchase option （ BPO）資 產(chǎn) 負(fù) 債 表 外 籌 資Off-balance-sheetfinancing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,

20、 Trade names 著作權(quán) Copyrights特許權(quán)或?qū)I權(quán)Franchises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A(yù)ccount payable應(yīng)付票據(jù)Notes payable貼現(xiàn)票據(jù)Discount notes長 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 c

21、ustomers 存入保證金 Refundable deposits應(yīng)付費(fèi)用Accrual expense增值稅value added tax營業(yè)稅Business tax應(yīng)付所得稅 Income tax payable 應(yīng)付獎(jiǎng)金 Bonuses payable產(chǎn) 品 質(zhì) 量 擔(dān) 保 負(fù) 債Estimatedliabilitiesunder product warranties贈(zèng) 品 和 兌 換 券Premiums,couponsandtrading stamps或有事項(xiàng)Contingency或有負(fù)債Contingent或有損失Loss contingencies或有利得Gain contin

22、gencies永久性差異Permanent 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 effectaccountingmethod遞 延 所 得 稅 負(fù) 債 法 Deferredincome taxliability method（ 9）長期負(fù)債長期負(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 Bonds信用公司債券Debenture Bonds

23、一次還本公司債券Term Bonds分期還本公司債券Serial Bonds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 Bonds普通公司債券Ordinary Bonds收益公司債券Income Bonds名義利率，票面利率Nominal rate實(shí)際利率 Actual rate有效利率 Effective rate溢價(jià) Premium折價(jià)Discount面值Par value直線法Straight-line method實(shí)際利率法

24、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Retained earnings核

25、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Noncumulativepreferredstock完 全 參 加 優(yōu) 先 股 Fullyparticipatingpreferred stock部分參加優(yōu)先股Partiallyparticipatingpreferred stock

26、非部分參加優(yōu)先股Nonpartiallyparticipating preferred stock現(xiàn)金發(fā)行 Issuance for cash非現(xiàn)金發(fā)行Issuancefor 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 declaration股權(quán)登記日Dat

27、e 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 dividend撥款appropriation（ 11）財(cái)務(wù)報(bào)表財(cái)務(wù)報(bào)表Financial Statement資產(chǎn)負(fù)債表Balance Sheet收益表Income Statement帳戶式Account Form報(bào)告式Report Form編制（報(bào)表）Prepare工作底稿Worksheet多步式Multi-step單步式Single-step（ 12）財(cái)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.CashBasis（現(xiàn)金流量表）財(cái)務(wù)狀

28、況變動(dòng)表中的營運(yùn)資金基礎(chǔ)SCFP.Working Capital Basis（資金來源與運(yùn)用表）營運(yùn)資金Working Capital全部資源概念 All-resources concept 直接 :)業(yè)務(wù) Direct exchanges正常營業(yè)活動(dòng) Normal operating activities 財(cái)務(wù)活動(dòng) Financing activities投資活動(dòng) Investing activities（ 13）財(cái)務(wù)報(bào)表分析財(cái)務(wù)報(bào)表分析Analysisoffinancialstatements比較財(cái)務(wù)報(bào)表Comparativefinancialstatements趨勢百分比 Trend p

29、ercentage比率 Ratios普 通 股 每 股 收 益 Earningspershare ofcommon stock股利收益率 Dividend yield ratio價(jià)益比 Price-earnings ratio普通股每股帳面價(jià)值Book valueper shareof common stock資本報(bào)酬率 Return on investment總資產(chǎn)報(bào)酬率 Return on total asset債券收益率 Yield rate on bonds已 獲 利 息 倍 數(shù) Number oftimes interestearned債券比率Debt ratio優(yōu)先股收益率 Yield rate on preferred stock營運(yùn)資本W(wǎng)orking Capita