會計(jì)專業(yè)專業(yè)術(shù)語中英文對照

1、會計(jì)專業(yè)專業(yè)術(shù)語中英文對照一、會計(jì)與會計(jì)理論? ? ? 會計(jì) accounting? ? ? 決策人 Decision Maker? ? ? 投資人 Investor? ? ? 股東 Shareholder? ? ? 債權(quán)人 Creditor? ? ? 財(cái)務(wù)會計(jì) Financial Accounting? ? ? 管理會計(jì) Management Accounting? ? ? 成本會計(jì) Cost Accounting? ? ? 私業(yè)會計(jì) Private Accounting? ? ? 公眾會計(jì) Public Accounting? ? ? 注冊會計(jì)師 CPA Certified Public

2、Accountant? ? ? 國際會計(jì)準(zhǔn)則委員會 IASC? ? ? 美國注冊會計(jì)師協(xié)會 AICPA? ? ? 財(cái)務(wù)會計(jì)準(zhǔn)則委員會 FASB? ? ? 管理會計(jì)協(xié)會 IMA? ? ? 美國會計(jì)學(xué)會 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? ? ? 會計(jì)目標(biāo) Accounting Objectives? ? ? 會計(jì)假設(shè) Accounting Assumptions? ? ? 會計(jì)要素 Accounting Elements? ? ? 會計(jì)原則 Accounti

3、ng Principles? ? ? 會計(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)營假設(shè) Continuity(Going-concern) Assumption? ? ? 會計(jì)分期假設(shè) Time-period Assumption? ? ? 資產(chǎn) Asset? ? ? 負(fù)債 Liabilit

4、y? ? ? 業(yè)主權(quán)益 Owner's 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

5、 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 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 Retaine

6、d Earning二、會計(jì)循環(huán)? ? ? 會計(jì)循環(huán) Accounting Procedure/Cycle? ? ? 會計(jì)信息系統(tǒng) Accounting information System? ? ? 帳戶 Ledger? ? ? 會計(jì)科目 Account? ? ? 會計(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 jo

7、urnal? ? ? 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 Closing entries三、現(xiàn)金與應(yīng)收賬款? ? ? 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

8、 Sinking fund? ? ? 定額備用金 Imprest petty cash? ? ? 支票 Check(cheque)? ? ? 銀行對帳單 Bank statement? ? ? 銀行存款調(diào)節(jié)表 Bank reconciliation statement? ? ? 在途存款 Outstanding deposit? ? ? 在途支票 Outstanding check? ? ? 應(yīng)付憑單 Vouchers payable? ? ? 應(yīng)收帳款 Account receivable? ? ? 應(yīng)收票據(jù) Note receivable? ? ? 起運(yùn)點(diǎn)交貨價(jià)? ? ? 目的地交貨價(jià)?

9、? ? 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-of

10、f 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 date? ? ? 本票 Promissory note? ? ? 貼現(xiàn) Discount? ? ? 背書 Endorse? ? ? 拒付費(fèi) Protest fee com四、存貨? ? ? 存貨 Inventory? ? ? 商品存貨 Merchandise in

11、ventory? ? ? 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? ? ? 目的地抵岸價(jià)格? ? ? 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 Purchase al

12、lowance and discounts? ? ? 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 average? ? ? 成本或市價(jià)孰低法 Lower of cost or market or LCM? ? ? 市價(jià) Market value?

13、 ? ? 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五、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 bonds? ? ? 成本法 Cost method? ? ?

14、 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

15、interest ratio, Effective rate? ? ? 普通股 Common Stock? ? ? 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 of am

16、ortization六、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? ? ? 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 Const

17、ruction-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 method? ? ? 雙倍余額遞減法 Double-declining balance method (DDB)? ? ? 年數(shù)總和法 Sum-of-the-years-digits method (SYD)? ? ? 以舊換新 Trade in

18、? ? ? 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-sheet financing? ? ? 最低租賃付款額 Minimum lease payments七、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權(quán) Franchises 商譽(yù) Goodw

19、ill開辦費(fèi) Organization cost 租賃權(quán) Leasehold攤銷 Amortization八、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 Current maturities 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)用Accrual expense增值稅va

20、lue added tax營業(yè)稅Business tax應(yīng)付所得稅Income tax payable應(yīng)付獎(jiǎng)金B(yǎng)onuses payable產(chǎn)品質(zhì)量擔(dān)保負(fù)債 Estimated liabilities under product warranties 贈品和兌換券 Premiums, coupons and trading stamps 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 difference時(shí)間性差異Timing differenceOwner'

21、;s equity Stockholder's equity Contributed capital Paid-in capital應(yīng)付稅款法Taxes payable method納稅影響會計(jì)法Tax effect accounting method遞延所得稅負(fù)債法Deferred income tax liability method九、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Debent

22、ure Bonds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 me

23、thod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長期應(yīng)付票據(jù)Long-term notes payable抵押借款Mortgage loan十、業(yè)主權(quán)益權(quán)益 Equity業(yè)主權(quán)益股東權(quán)益投入資本繳入資本股本 Capital stock資本公積Capital surplus留存收益Retained earnings核定股本Authorized capital stock實(shí)收資本Issued capital stock發(fā)行在外股本Outstand

24、ing 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 preferred stock非部分參加優(yōu)先股Nonpartially participating preferred stock現(xiàn)金發(fā)行Issuance for cash非現(xiàn)金發(fā)行Iss

25、uance for noncash consideration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 divid

26、end撥款 appropriation十一、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十二、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.Cash Basis（現(xiàn)金流量表）財(cái)務(wù)狀況變動(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A(yù)ll-resou

27、rces concept直接交換業(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十三、財(cái)務(wù)報(bào)表分析財(cái)務(wù)報(bào)表分析Analysis of financial statements比較財(cái)務(wù)報(bào)表Comparative financial statements趨勢百分比Trend percentage比率 Ratios普通股每股收益Earnings per share of common 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 value per share of 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 of times interest earned債券比率Debt ratio優(yōu)先股收益率Yield rate on pref