財務(wù)術(shù)語總結(jié)

1、財務(wù)術(shù)語之中英文對照，超強總結(jié)2017-07-02 翻譯教學與研究翻譯教學與研究今天為小伙伴分享一堆由大神總結(jié)的財務(wù)術(shù)語。涉及會計與會計理論、會計循環(huán)、現(xiàn)金與應(yīng)收帳款、存貨、 長期投資、固定資產(chǎn)、無形資產(chǎn)、流動負債、長期負債、業(yè)主權(quán)益、財務(wù)報表、財務(wù)狀況變動表、財務(wù)報表、分析合并財務(wù)報表、物價變動中的會計計量等方面的內(nèi)容。一、會計與會計理論會計accounting決策人 Decision Maker投資人Investor股東Shareholder債權(quán)人Creditor財務(wù)會計Financial Accounting管理會計Management Accounting成本會計Cost Accoun

2、ting私業(yè)會計Private Accounting公眾會計Public Accounting注冊會計師CPA Certified Public Accountant TOC o 1-5 h z 國際會計準則委員會IASC美國注冊會計師協(xié)會AICPA財務(wù)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(wù)稽核署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(shè)AccountingAssumptions會計要素Accounting Elements會計原則Accounting

3、Principles會計實務(wù)過程Accounting Procedures財務(wù)報表Financial Statements財務(wù)分析Financial Analysis會計主體假設(shè)Separate-entity Assumption貨幣計量假設(shè)Unit-of-measure Assumption持續(xù)經(jīng)營假設(shè)Continuity(Going-concern) Assumption會計分期假設(shè)Time-period Assumption資產(chǎn)Asset負債Liability業(yè)主權(quán)益Owners Equity收入 Revenue費用 Expense收益Income虧損Loss歷史成本原則Cost Pri

4、nciple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Consistent Principle可比性原則Comparability Principle重大性原則Materiality Principle穩(wěn)健性原則Conservatism Principle權(quán)責發(fā)生制Accrual Basis現(xiàn)金收付制Cash Basis財務(wù)報告Financial Report流動資產(chǎn)Current assets流動負債Cu

5、rrent Liabilities長期負債Long-term Liabilities投入資本Contributed Capital留存收益Retained Earning二、會計循環(huán)會計循環(huán)Accounting Procedure/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 DocumentJournal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 jour

6、nal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(diào)節(jié)表Bank r

7、econciliationstatement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 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 de

8、bt allowance損益表法Income statement approach資產(chǎn)負債表法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Promissorynote貼現(xiàn)Discount背書Endorse拒付費 Protest fee com四、存貨存貨

9、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起運地離岸價格F.O.B shipping pointF.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

10、余或短缺Inventory overages and shortages分批認定法Specific identification加權(quán)平均法Weighted average先進先出法First-in,first-out orFIFO后進先出法Lost-in,first-out orLIFO移動平均法Movingaverage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 margi

11、n method零售價格法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Discount on bonds債券溢價Pr

12、emium on 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Cashdividends股票股利Stockdividends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 amo

13、rtization六、固定資產(chǎn)固定資產(chǎn)Plant assets or Fixed assets原值 Original value預(yù)計使用年限Expected useful life預(yù)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(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Obsolescence直線法 Straight-line meth

14、od (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(quán)Bargain purchase option (BPO)資產(chǎn)負債表外籌資Off-balance-sheet financing最低租賃付款額Minimum leas

15、e payments七、無形資產(chǎn)無形資產(chǎn)Intangible assets專利權(quán)Patents商標權(quán)Trademarks, Tradenames著作權(quán)Copyrights特許權(quán)或?qū)I權(quán)Franchises商譽 Goodwill開辦費 Organization cost租賃權(quán) Leasehold攤銷Amortization八、流動負債負債 Liability流動負債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長期負債一年內(nèi)到期部分Current maturities of long-term lia

16、bilities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)付獎金B(yǎng)onuses payable產(chǎn)品質(zhì)量擔保負債Estimated liabilities under product warranties贈品和兌換券Premiums, coupons and trading stamps或有事項Contingency或有負債Contingent

17、或有損失Loss contingencies或有利得Gain contingencies永久性差異Permanent differenceTiming difference應(yīng)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九、長期負債長期負債Long-term Liabilities應(yīng)付公司債券Bonds 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 B

18、onds信用公司債券DebentureBonds一次還本公司債券Term Bonds分期還本公司債券SerialBonds可轉(zhuǎn)換公司債券Convertible Bonds可贖回公司債券CallableBonds可要求公司債券Redeemable Bonds記名公司債券RegisteredBonds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實際利率Actual rate有效利率Effective rate溢價Premium折價Discount面值Par value直線法 Straig

19、ht-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(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Retaine

20、d earnings核定股本Authorized capital stock實收資本Issuedcapitalstock發(fā)行在外股本Outstanding capital stock庫藏股Treasurystock普通股Commonstock優(yōu)先股Preferredstock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

21、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 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 reco

22、rd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十一、財務(wù)報表財務(wù)報表Financial Statement資產(chǎn)負債表Balance Sheet收益表Income 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十二、財務(wù)狀況變動表財務(wù)狀況變動表中的現(xiàn)金基礎(chǔ)SCFP.Cash Basis（現(xiàn)金流量表）財務(wù)狀況變動表中的營運資金

23、基礎(chǔ)SCFP.Working Capital Basis（資金來源與運用表）營運資金Working Capital全部資源概念A(yù)ll-resources concept直接交換業(yè)務(wù)Direct exchanges正常營業(yè)活動Normal operating activities財務(wù)活動Financing activities投資活動Investing activities十三、財務(wù)報表分析財務(wù)報表分析Analysis of financial statementsComparative financial statements趨勢百分比Trend percentageRatios普通股每股收益

24、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 bondsNumber 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W(wǎng)orking Capital周轉(zhuǎn) Turnover存貨周轉(zhuǎn)率Inventory turnover應(yīng)收帳款周轉(zhuǎn)率Accounts receivable turnover流動比率Cu