中英文財務術語對照綜述

1、（1）會計與會計理論會計 accounting決策人 Decision Maker投資人 Investor股東 Shareholder債權人 Creditor財務會計 Financial Accounting管理會計 Management Accounting成本會計 Cost Accounting私業(yè)會計 Private Accounting公眾會計 Public Accounting注冊會計師 CPA Certified Public Accountant國際會計準則委員會 IASC美國注冊會計師協(xié)會 AICPA財務會計準則委員會 FASB管理會計協(xié)會 IMA美國會計學會 AAA稅務稽核署

2、 IRS獨資企業(yè) Proprietorship合伙人企業(yè) Partnership公司 Corporation會計目標 Accounting Objectives會計假設 Accounting Assumptions會計要素 Accounting Elements會計原則 Accounting Principles會計實務過程 Accounting Procedures財務報表 Financial Statements財務分析Financial Analysis會計主體假設 Separate-entity Assumption貨幣計量假設 Unit-of-measure Assumption持續(xù)

3、經(jīng)營假設 Continuity(Going-concern) Assumption會計分期假設 Time-period Assumption資產(chǎn) Asset負債 Liability業(yè)主權益 Owner's Equity收入 Revenue費用 Expense收益 Income虧損 Loss歷史成本原則 Cost Principle收入實現(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 Consiste

4、nt Principle可比性原則 Comparability Principle重大性原則 Materiality Principle穩(wěn)健性原則 Conservatism Principle權責發(fā)生制 Accrual Basis現(xiàn)金收付制 Cash Basis財務報告 Financial Report流動資產(chǎn) Current assets流動負債 Current Liabilities長期負債 Long-term Liabilities投入資本 Contributed Capital留存收益 Retained Earning-（2）會計循環(huán)會計循環(huán) Accounting Procedure/

5、Cycle會計信息系統(tǒng) Accounting information System帳戶 Ledger會計科目 Account會計分錄 Journal entry原始憑證 Source Document日記帳 Journal總分類帳 General Ledger明細分類帳 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

6、Worksheet調整分錄 Adjusting entries結帳 Closing entries-（3）現(xiàn)金與應收帳款現(xiàn)金 Cash銀行存款 Cash in bank庫存現(xiàn)金 Cash in hand流動資產(chǎn) Current assets償債基金 Sinking fund定額備用金 Imprest petty cash支票 Check(cheque)銀行對帳單 Bank statement銀行存款調節(jié)表 Bank reconciliation statement在途存款 Outstanding deposit在途支票 Outstanding check應付憑單 Vouchers payabl

7、e應收帳款 Account receivable應收票據(jù) Note receivable起運點交貨價 F.O.B shipping point目的地交貨價 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壞帳費用 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)負債表法 Balance sheet approach帳齡分析法

8、 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 date本票 Promissory note貼現(xiàn) Discount背書 Endorse拒付費 Protest fee com-（4）存貨存貨 Inventory商品存貨 Merchandise inventory產(chǎn)成品存貨 Finished goods inven

9、tory在產(chǎn)品存貨 Work in process inventory原材料存貨 Raw materials inventory起運地離岸價格 F.O.B shipping point目的地抵岸價格 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 Purchase allowance and discounts存貨盈余或短缺 Inventory overages and shortages分批認定法

10、 Specific identification加權平均法 Weighted average先進先出法 First-in, first-out or FIFO后進先出法 Lost-in, first-out or LIFO移動平均法 Moving average成本或市價孰低法 Lower of cost or market or LCM市價 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零售價格法 Retail meth

11、od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 bonds成本法 Cost method權益法 Equity method合并法 Consolidation method股利宣布日 Declaration date股權登記日 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 Discount on bonds債券溢價 Premium on

12、bonds票面利率 Contract interest rate, stated rate市場利率 Market 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實際利息攤銷法 Effective-interest method of

13、 amortization-（6）固定資產(chǎn)固定資產(chǎn) Plant assets or Fixed assets原值 Original value預計使用年限 Expected useful life預計殘值 Estimated residual value折舊費用 Depreciation expense累計折舊 Accumulated depreciation帳面價值 Carrying value應提折舊成本 Depreciation cost凈值 Net value在建工程 Construction-in-process磨損 Wear and tear過時 Obsolescence直線法 S

14、traight-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經(jīng)營租賃 Operating lease融資租賃 Capital lease廉價購買權 Bargain purchase option (BPO)資產(chǎn)負債表外籌資 Off-balance-sheet fi

15、nancing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 Patents商標權 Trademarks, Trade names著作權 Copyrights特許權或專營權 Franchises商譽 Goodwill開辦費 Organization cost租賃權 Leasehold攤銷 Amortization-（8）流動負債負債 Liability流動負債 Current liability應付帳款 Account payable應付票據(jù) Notes payable貼現(xiàn)票據(jù) Discount notes長期負債

16、一年內到期部分 Current maturities of long-term liabilities應付股利 Dividends payable預收收益 Prepayments by customers存入保證金 Refundable deposits應付費用 Accrual expense增值稅 value added tax營業(yè)稅 Business tax應付所得稅 Income tax payable應付獎金 Bonuses payable產(chǎn)品質量擔保負債 Estimated liabilities under product warranties贈品和兌換券 Premiums, co

17、upons and trading stamps或有事項 Contingency或有負債 Contingent或有損失 Loss contingencies或有利得 Gain contingencies永久性差異 Permanent difference時間性差異 Timing difference應付稅款法 Taxes payable method納稅影響會計法 Tax effect accounting method遞延所得稅負債法 Deferred income tax liability method-（9）長期負債長期負債 Long-term Liabilities應付公司債券 Bo

18、nds payable有擔保品的公司債券 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一次還本公司債券 Term Bonds分期還本公司債券 Serial Bonds可轉換公司債券 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

19、面利率 Nominal rate實際利率 Actual rate有效利率 Effective rate溢價 Premium折價 Discount面值 Par value直線法 Straight-line method實際利率法 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長期應付票據(jù) Long-term notes payable抵押借款 Mortgage loan-（10）業(yè)主權益權益 Equity業(yè)主權益 Owner's equity股東

20、權益 Stockholder's 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核定股本 Authorized capital stock實收資本 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

21、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 Issuance 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 met

22、hod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 dividend撥款 appropriation-（11）財務報表財務報表 Financial Statement資產(chǎn)負債表 Balance Sheet收益表 Inco

23、me Statement帳戶式 Account Form報告式 Report Form編制（報表） Prepare工作底稿 Worksheet多步式 Multi-step單步式 Single-step-（12）財務狀況變動表財務狀況變動表中的現(xiàn)金基礎 SCFP.Cash Basis（現(xiàn)金流量表）財務狀況變動表中的營運資金基礎 SCFP.Working Capital Basis（資金來源與運用表）營運資金 Working Capital全部資源概念 All-resources concept直接交換業(yè)務 Direct exchanges正常營業(yè)活動 Normal operating activ

24、ities財務活動 Financing activities投資活動 Investing activities-（13）財務報表分析財務報表分析 Analysis of financial statements比較財務報表 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價益比 Price-earnings ratio普通股每股帳面價值 Book value per share of common stock資本報酬率 Return on investment總資產(chǎn)報酬率 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 preferred stock營運資本 Working Capital周轉 Turnover存貨周轉率 Inventory turnover應收帳款周轉率 Accounts receivable turnover流動比率 Current ratio速動比率 Qu