精品資料（2021-2022年收藏的）財務會計英漢對照詞匯表

1、5財務會計名詞英漢對照表accountant n. 會計師，會計人員accounting n. 會計，會計學accounting concept 會計概念accounting element 會計要素accounting entity 會計主體accounting equation 會計等式accounting information 會計信息accounting period 會計期間accounting principle 會計原則accounting record 會計記錄accounting report 會計報告accounting system 會計系統(tǒng)，會計制度accrual-b

2、asis accounting 權責發(fā)生制adequate disclosure 充分披露American Institute of Certified Public Accountants (AICPA)美國注冊會計師會analytical process 分析程序asset n. 資產auditing n. 審計balance sheet 資產負債表bookkeeper n. 簿記員，記帳員bookkeeping n. 簿記business n. 企業(yè)，商經，經營cash-basis accounting 現金收付制certified public accountants (CPAs) 注

3、冊會計師，注冊會計師chartered accountant 特許會計師Chinese Institute of Certified Public Accountants (CICPA)中國注冊會計師協會client n. 客戶，委托人company n. 公司conservatism n. 穩(wěn)健性consistency n. 一致性controller n. 主計長corporation n. 公司cost accounting 成本會計CPA firms 注冊會計師事務所debt n. 債務，欠款decision-making 決策double-entry accounting syste

4、m 復式記帳體系executive n. 高級管理人，行政部門expense n. 費用financial accounting 財務會計financial position 財務狀況financial statement 財務報表generally accepted accounting principles (GAAP) 公認會計原則forecast n. 預測going-concern concept 持續(xù)經營概念governmental accounting 政府會計historical cost 歷史成本income statement 收益表、損益表income tax retur

5、ns 所得稅申報表insolvent a. 無償付能力的internal control 內部控制Internal Revenue Service (IRS) 國內稅收暑interpret v. 解釋、說明inventory n. 存貨journal n. 日記帳jurisdiction n. 司法部門liability n. 負債management accounting 管理會計management advisory 管理咨詢matching principle 配比原則materiality 重要性measure v. 計量、衡量net income 凈收益net loss 凈損失、凈虧

6、損nonprofit organizations 非營利組織objective principle 客觀性原則operating results 經營成果owners equity 業(yè)主權益partnership n. 合伙企業(yè)private businesses 私營企業(yè)profit n. 利潤、盈利public accounting 公共會計realization principle 實現原則render v. 提供，提出revenue n. 收入Securities and Exchange Commission (SEC) 證券交易管理委員會single proprietorship

7、獨資企業(yè)solvent a. 有償付能力的tailored a. 特定的tax statute 稅法transaction n. 經濟業(yè)務、交易withdrawals n. 撤資，撤回yardstick n. 標準、尺度2會計循環(huán)account n. 帳戶accounting cycle 會計循環(huán)accounting entry 會計分錄accounting procedure 會計程序accounts payable 應付帳款accounts receivable 應收帳款adjusted trial balance 調整后試算表adjusting entry 調整分錄advertising

8、 expense 廣告費用after-closing trial balance 結帳后試算表allocate v. 分配、分攤apportion v. 分配、分攤balance n. 余額balance sheet account 資產負債表帳戶bank deposit slip 銀行帳單book of original entry 原始分錄帳簿calculate v. 計算cash payments journal 現金支出日記帳cash receipts journal 現金收入日記帳check stub 支票存根chronological record 序時記錄closing entr

9、y 結帳分錄closing the accounts 結帳compound journal entry 復合日記帳分錄credit n. v. 貸項、貸記credit balance 貸方余額credit entry 貸方分錄debit n. v. 借項、借記debit balance 借方余額debit entry 借方分錄depreciation expense 折舊費用double-entry accounting 復式記帳會計、復式記帳制end-of-period adjusting entries 期末調整分錄footnotes n. 附注general journal 普通日記帳i

10、ncome statement account 損益表帳戶income summary account 收益匯總帳戶income tax payable 應付所得稅journal entry 日記帳分錄ledger n. 分類帳ledger account 分類帳帳戶liquidity n. 流動性，變現能力nominal account 虛帳戶operating expense 營業(yè)費用，經營費用owners capital 業(yè)主資本permanent account 永久性帳戶post v. 過帳premium n. 保險費、溢價profitability n. 盈利能力property

11、insurance 財產險purchase journal 購貨日記帳real account 實帳戶retained earnings 留存收益Salaries expense 薪金費用sales journal 銷貨日記帳sale receipt 銷貨發(fā)票service revenue 服務收入solvency n. 償債能力source document 原始憑證special journal 特種日記帳statement of cash flows 現金流量表statement of owners equity 業(yè)主權益表statement of retained earnings 留

12、存收益表summarize v. 加總、匯總telephone expense 電話費用temporary account 臨時性帳戶unadjusted trial balance 調整前試算表3現金accounting record 會計帳簿accounts payable 應付帳款accounts receivable 應收帳款bank account 銀行帳戶bank charges 銀行手續(xù)費bank credit memorandum 銀行貸項通知bank debit memorandum 銀行借項通知bank reconciliation 銀行余額調節(jié)表bank statemen

13、t 銀行對帳單bond n. v. 債券brokerage commission 經紀人傭金cash account 現金帳戶cash dividend 現金股利cash in bank 銀行存款cash on hand 庫存現金cash over and short 現金溢缺cash payment journal 現金支付日記帳cash receipts 現金收入cash receipt journal 現金收入日記帳cash register 現金登記簿check n. 支票checking account 支票帳戶controlling account 統(tǒng)制帳戶custodian 保管

14、人deposit n. 存款deposit in transit 在途存款dividend revenue 股利收入fiscal period 會計期間government bond 公債income summary 收益匯總interest date 付息日internal control 內部控制IOU (由I owe you的讀音縮略轉義) 欠條long-term investment 長期投資lower of cost or market (LCM) 成本與市價孰低make change 交換，找零頭marketable debit security 債務性有價證券marketable

15、 equity security 權益性有價證券marketable security 有價證券miscellaneous expense 雜項費用miscellaneous revenue 雜項收入money on deposit 貨幣存款money order 匯款單notes receivable 應收票據NSF (not sufficient funds) 存款不足outstanding check 未兌現支票petty cash 備用金petty cash fund 定額備用金postage n. 郵費postdated check 遠期支票purchase price 買價quot

16、ed market price 掛牌市價replenish v. 補充security exchange 證券交易所short-term investment 短期投資sinking fund cash 償債基金現金transaction n. 交易，經濟業(yè)務transportation in 購貨運費unrealized loss 未實現損失voucher n. 付款憑單4應收帳款account receivable n. 應收帳款accounts receivable turnover 應收帳款周轉率adjusting entry 調整會計分錄aging 帳齡(分析)aging sched

17、ule 帳齡分析表allowance for doubtful accounts 壞帳準備books n. 帳簿credit department 信貸部門，賒銷管理部門credit loss 信貸損失，賒銷損失credit manager 信貸經理，賒銷管理經理credit ranking 信用評級credit risk 信用風險custody n. 監(jiān)護，管理indebtedness n. 負債(額)installment plan 分期付款計劃internal control 內部控制memorandum n. 備忘錄，內容摘要，買賣通知書negotiable asset 可轉讓資產，可

18、買賣資產net realizable value 可實現凈值operating cycle 經營周期past due 逾期sell on account 賒銷uncollectible accounts expense 壞帳損失write off 核銷，沖減5存貨acquisition n. 取得actual physical count 實地盤點average cost method 平均成本法balance sheet date 資產負債表日beginning inventory 期初存貨cost of goods available for sale 可供銷售的商品成本cost of g

19、oods sold 銷貨成本current asset 流動資產current replacement cost 現時重置成本current period 本期deflation n. 通貨，緊縮ending inventory 期末存貨finished goods 產成品first-in, first-out method (FIFO) 先進先出法goods in process of manufacture 在產品goods on hand 存貨，庫存商品goods in transit 在途商品gross profit method 毛利法gross profit on sales 銷貨

20、毛利import duties 進口關稅inflation n. 通貨膨脹interim financial statement 中期財務報表inventory n. 存貨inventory account 存貨帳戶inventory measurement 存貨計量inventory sheet 盤存表inventory valuation method 存貨計價方法last-in, first-out method (LIFO) 后進先出法loss on inventory shortage 存貨短缺損失lower of cost or market rule (LCM) 成本與市價孰低原

21、則manufacturing enterprise 制造業(yè)企業(yè)merchandise n. 商品，存貨merchandise on account 賒銷商品merchandising enterprise 商業(yè)企業(yè)net realizable value 可變現凈值net purchases 購貨凈額net sales 銷貨凈額preceding year 以前年度periodic inventory system 定期盤存制perpetual inventory system 永續(xù)盤存制physical inventory 實地盤存physical inventory system 實地盤存

22、制purchases account 購貨帳戶purchases discount 購貨折扣purchase invoice 購貨發(fā)票purchases returns and allowances 購貨退回及折讓rate of gross profit 毛利率ratio of cost to selling retail price 成本與銷售價格之比raw materials 原材料receivables 應收款項replacement cost 重置成本retail business 零售企業(yè)retail inventory method 零售價格法retail price 零售價格sp

23、ecific identification method 個別辨認法subsidiary record 明細記錄taking a physical inventory 存貨的盤點transportation-in 購貨運費vendor n. 賣主weighted average cost 加權平均成本weighted average method 加權平均法weighted average unit cost 加權平均單位成本6固定資產above-average return 超常收益accelerated depreciation 加速折舊accumulated amortization 累

24、計攤銷accumulated depletion 累計損耗accumulated depreciation 累計折舊acquisition n. 獲取，獲得allocation n. 分配amortize v. 攤銷book value 帳面值brand name 品牌名稱capital expenditure 資本性支出capitalize v. 資本化carrying value 帳面凈值cash flow 現金流comparable 可比的，有可比性的conservatively adv. 保守地contra-asset account 資產對沖帳戶copyright n. 版權，專利權

25、declining-balance method 余額遞減（折舊）法deplete v. 損耗，用盡depreciable cost 可供折舊成本depreciation n. 折舊depreciation expense 折舊費depreciation rate 折舊率deterioration 惡化，磨損disposal n. 丟棄，處置double-declining-balance method 雙倍余額遞減（折舊）法expensing n. 費用化fair market value 公平市價federal government 聯邦政府Financial Accounting Sta

26、ndards Board (FASB) 財務會計準則委員會（美國）financial reporting 財務報告franchise n. 專營權，專賣權freight charge 運輸費generally accepted accounting principles 通用會計準則goodwill n. 商譽incidental cost 附加成本income tax 所得稅installment plan 分期付款協議intangible asset 無形資產interest charge 利息費用life-span 生命期，生命周期long-lived asset 長期資產natural

27、 resource 自然資源net identifiable asset 可確認凈資產noncurrent adj. 非流動性的normal return 一般回報note payable 應付票據obsolescence 過時，淘汰on due 到期patent n. 專利，專利權physical substance 實物形態(tài)plant asset 長期資產prepaid expense 預付費用present value 現值property, plant & equipment 固定資產research and development cost 研究開發(fā)成本residual va

28、lue 殘值revenue expenditure 收益性支出round v. 四舍五入sales tax 銷售稅，消費稅salvage value 殘值straight-line method 直線（折舊）法tangible asset 有形資產trade in 置換，以舊換新trademark n. 商標useful life 使用年限，有效年限weigh v. 權衡7流動負債current liability 流動負債accounts payable 應付帳款notes payable 應付票據accrued liabilities 應計負債interest payable 應付利息in

29、come taxes payable 應付所得稅unearned revenue 預收收入impairment of assets 資產減損commitments 承付款項estimated liabilities 估計負債loss contingency 或有損失8長期負債amortization of discount on bonds payable 應付債券的折價攤銷convertible bond 可轉換債券discount on bonds payable 應付債券折價premium on bonds payable 應付債券溢價mortgage bond 抵押債券000deben

30、ture bond 信用債券callable bond 可提前兌回債券sinking fund bond 償債基金債券equity method 權益法cost method 成本法investee n. 被投資者9合伙企業(yè)drawing account 提用帳戶general partner 普通合伙人limited liability partnership 有限責任合伙limited partner 有限合伙人limited partnership 有限合伙limited personal liability 有限的個人責任mutual agency 相互代理partnership 合伙

31、企業(yè)partnership contract 合伙合同statement of partners equity 合伙人權益表unlimited personal liability 無限的個人責任liquidation of a partnership 合伙的清算10股東權益Additional paid-in capital 超面值繳入股本Board of directors 董事會book value per share 每股帳面價值capital stock 股本closely held corporation 不公開招股公司common stock 普通股corporation n.

32、公司dividends n. 股利double taxation 雙重納稅legal capital 法定股本 imited personal liabil 有限責任paid-in capital 繳入股本par value 票面價值preferred stock 優(yōu)先股publicly owned corporation 公開招股公司retained earnings 留存收益stockholders n. 股東stock dividend 股票股利stock split 股票分割treasury stock 庫藏股票11現金流量表beginning balance 期初余額cash flo

33、ws 現金流量cash inflows 現金流入cash outflows 現金流出cash equivalent 現金等價物cost of goods sold 商品銷售成本direct method 直接法ending balance 期末余額financing activity 籌資活動indirect method 間接法interest expense 利息費用investing activity 投資活動net cash flows 凈現金流量operating activity 營業(yè)活動operating expense 營業(yè)費用preparation of statement

34、報表編制statement of cash flows 現金流量表supplemental information 補充信息12財務報表分析accounting policy 會計政策acid-test ratio 酸性試驗比率，速動比率analyst n. 分析者，分析人員asset turnover 資產周轉率auditor's report 審計報告average collection days 平均收帳期base year 基年book value per share 每股帳面價值capital market 資本市場cash ratio 現金比率comparative statement 比較報表compa