會計科目中英文對照cpa版

1、第一課財務會計導讀Glossary權責發(fā)生制accrual basisAsset資產(chǎn)資產(chǎn)負債表 balance sheet 資本充足率 capital adequacy ratio 收付實現(xiàn)制cash basiscash flow Stat ement 現(xiàn)金流量表double entry method 復式記賬法Expenses 費用公允價值Fair value財務報告financial reports持續(xù)經(jīng)營going concern 擔保 guarantee 歷史成本 Historical cost 減值 Impairment 減值準備 ispqiraent provision利潤表 in

2、come statement 負債 Liabilities 到MH Maturity 可變現(xiàn)凈值Net realizable “皿所有者權益 Owners' Equity 攤余成本 po3ta£3ortization costs 現(xiàn)值 Present valueProfit 利潤 重置成本 Replacement cost 受扌E責任 stewardship 轉出方transferor轉入方transf"”資產(chǎn)類科目Assets1. 現(xiàn)僉：Cash and cash equivalents銀行存款： 應收賬款： 應收票據(jù)： 應收股利： 應收利息： 其他應收款：Ban

3、k depositAccount receivableNotes receivableDividend receivableInterest receivableOther receivables煉材料：Rav materials在途物資:Materials in transport庫存商品： inventory存貨跌價準備： provision for the decline in v&lue of inventories壞賬準備：待攤費用：交易性金融資產(chǎn)：Allowance for doubtful scountsPrepaid expenseTrading financial a

4、ssets持有至到I期投資：held-to-maturity investment可供出售金融資產(chǎn)：Available-for-sale financial assets短期投資： 長期股權投資：Long-term equity investment 固定資產(chǎn)： 累計折舊： 在建工程：Short-tera investmentFixed assetsAccuznulated depreciationConstruction-in-process固定資產(chǎn)減值準備：provision for the decline in value of fixed aaaeta無形資產(chǎn)：累計攤銷：Accusiu

5、lated amortisation商譽 2Goodvill遞延所得稅資產(chǎn)： 負債類Liability2. 短期借款 J Short tons loans, borrowing長期借款：預收賬款：應付票據(jù)：應付賬款：Intangible assetsdeferred tax assets DTALong-ters） loans / borrowingadvance froca customers/ Deposit receivedNotes payableAccount payable應付工資薪酬： vages payable應付股利：應付利息：應交稅費：Dividends payableIn

6、terest payableTax payable其他.應彳寸款：Other payables遞延所得稅負債：Deferred tax liabilities所有者權益類OILERS，EQITTY3. 實收資本s Paid-in capital資本公積：Additional paid-in capital 盈余公積：Surplus reserves未分配利潤： Retained earnings成本類科目Cost4. 生產(chǎn)成本：Manufacturing Coat 制造費用： 勞務成本： 研發(fā)支出：Manufacturing overheadlabor costsR & D expen

7、diture損益類Profit5.and loss主背業(yè)務收入：Main operating revenue其他業(yè)務收入： Other operating revenue 營業(yè)外收入5 Xon-operating income 投資收益：Investment income產(chǎn)品銷售收入： 主營業(yè)務成本： operating costs 營業(yè)外支出： 銷售費用：（）sales revenue；cost of goods sold / cost of sales Main operating costs 其彳也業(yè)務支出：OtherNon-operating expenditureadvertisem

8、ent Sei ling expense 管理費用：（）G£A expenseGeneral and acbinistrationexpense財務？?用：Finance expense公允價值變動扌貝益：Gain loss of the change of fair value 所再稅：Income tax第二課流動資產(chǎn)GlossaryAllowance Method 備抵法 壞賬Bad dobts現(xiàn)金Cash現(xiàn)金折扣Cash Discounts現(xiàn)金等價物 Cs3h Equivalents 彳弋餡 貨 consigned goodsCuPr©nt AsSCt 動資產(chǎn) 直接

9、轉銷法 Direct Write-Off 完工產(chǎn)品 finished productsFIFO, First-in-f irSt-QUt 先進 先出法管理費用 general and adsinistrative expensesgoods in transit 總價法 Gross ibthM 存貨 InventoryMerchandise后進先出法 LIFO： Last-in-first-out 到期 Maturity 商品 凈價法 Net Wthod 可變現(xiàn)凈值 NRV(Xet Realizable Value)應收票據(jù) Notes Receivable 定期盤存Periodic syst

10、w永續(xù)盤存 Pe2rpetual system 盤點 physical countTrade Discounts 應收款 Receivables采購成本 purchase costs 個別認定法 Specific Identification 存貨跌價準備 the provision for the loss on decline in value of inventories商業(yè)折扣在產(chǎn)品work in progress3Glo5sary第課非流動資產(chǎn)Accumulated amortization 累計攤銷 攤銷 Aiaortization資本化 capitalizeConstructio

11、n-in-process在建工程后續(xù)支出 Costs Subsequent to AcquisitionDiscard10 DepreciationDisposal“n*會計年度 fiscal year雙倍余額遞減法 double declining balance method 費用化 fixed assets固定資產(chǎn) 商譽 Goodwill 減值 IspairsientIntangible Asset 無形資產(chǎn) Noncurrent Asset非流動資產(chǎn) 可收回金額 recoverable amount MF /Ac research and developsent <R&D

12、) 殘值 salvage value 年數(shù)總和法sum of the years digits直線法 the straight-line method 工作量法unit of production method 吏用 命 useful life第四課負債Glossary或有事項 Contingency或有的 Contingent目有*資產(chǎn) contingent a33t 更有*負contingent Liability 總、Coupon Y虛瓦J負彳責 Currentliability 折價 Discount 有效利率effective 面值 face value 利息 interestLid

13、bi lily 負債虧"損合問loss contract市場利率Market rate名 乂利率 nominal rate 表外融資 O££-Balance-Sheet Financing 經(jīng)營租賃 Operating Le&sesCdpi tdl leases融資租賃par面值未決訴訟 pending litigation溢價PTMiiuffi本金principal基本確定 virtually certain 第五課投資Glossaryavailable for sale 可供出售合并 Consolidate控制 Control債務證券 Debt sec

14、urities 衍生品 Derivative權益性證券Equity securities金融資產(chǎn) Financial AssetHe 1 d-10-maturity 持有至到期被投資人Investee發(fā)行方 Issuer回購 Repurchase攤余成本 po3t"amortization cost有價證券 Security重大影響 Significant influenceTrading financial assets 交易性金融資產(chǎn)Financial assets at fair value through profit or loss以公允價值計S且其變動計入當期損AS的金融

15、資產(chǎn).including：Trading financial assets 交拐性金融資產(chǎn) and the financial assets which are measured at their fair values and of which the variation is includedin the current profits and losses指定為以公允價（flifS且共變動計入當期損益的僉融資產(chǎn): the investments which will be held to their maturity： 持有至到期投資貸款和應收款項 loans and the accou

16、nt receivables: andFinancial assets available for sale.可供出金融資產(chǎn)第六課所有者權益股東權益GlossaryAdditional paid-in capital 資本公積以現(xiàn)金結算的股份支付cs3h-3ettled 3hare-bs3ed pq沖nt以權益結算的股份支付 equitysettled 3hareba3ed payment 予*日 grant dateOwners* equity 所有者權益 丫爭資產(chǎn) Net asset ()實收資本 Paid-in capital paid-up TclLL 白 分* 比 percentag

17、e-of-completion sethod 實際利率法real interest method留存收益Reta ined earnings 使用費收入 royalty revenue 銷售 折扣與折讓 3ale3 discounts and allorance 售退回 sales return 盈余公積 Surplus reser'es 仃權日35。第七課其他會計準則Glossary會計變更 Accounting changeschanges in policy 會v|政策、會計，and corrections of errors, changes in estiinates 彳占計 變更及會計差錯更正可抵扣暫時性差異 deductible tempora