會計(jì)與財(cái)務(wù)專業(yè)英語詞匯

SOMEWORDSOFACCOUNTING&FINANCEAccountancyAccountancyistheprofession;accountingisthemethodology;accountantisthepersonwhoisinchargeofaccounting.Bookkeeping 薄記Incomestatement/profitandlossaccount 潤表Balancesheet 資產(chǎn)負(fù)債表Cashflowstatement 現(xiàn)金流量Asset 資產(chǎn)Liability 負(fù)債Ownersequity/capital所有者權(quán)益Revenue收入Expense費(fèi)用Income收益Depreciation折舊Fulldisclosure 充分披露Double-entrysystem復(fù)式記賬Financialaccounting財(cái)務(wù)會計(jì)Managerialaccounting 管理會Taxaccounting稅務(wù)會計(jì)Costaccounting成本會計(jì)Generallyacceptedaccountingprinciples公認(rèn)會計(jì)原則Financialaccountingstandardsboard(FASB)財(cái)務(wù)會計(jì)準(zhǔn)則委員會American institute of certified accountants美國注冊會計(jì)師協(xié)會Chinese institute of certified accountants中國注冊會計(jì)師協(xié)會Economicevent經(jīng)濟(jì)事件Sourcedocument 原始憑證Externaltransaction外部業(yè)務(wù)Internaltransaction外部業(yè)務(wù)Account賬戶Debit借方Credit貸方Cashinbank銀行存款Receivable 應(yīng)收款項(xiàng)Prepaidexpense預(yù)付費(fèi)Payable應(yīng)付款項(xiàng)

Unearnedrevenue預(yù)收收入Withdrawal提存Temporaryaccount暫時(shí)賬戶Nominalaccount虛賬戶Realaccount實(shí)賬戶Chartofaccounts科目表Generalledger總分類賬Normalbalance正常余額Compoundjournalentry復(fù)式分錄Generaljournal普通日記賬Posting過賬Accountingcycle會計(jì)循環(huán)Adjustment 賬項(xiàng)調(diào)整Adjustedtrialbalance 調(diào)整后試算表Closing結(jié)賬Post-closingtrialbalance結(jié)賬后的試算表Voucher記賬憑證Receiptvoucher收款憑證Paymentvoucher付款憑證Transfervoucher 轉(zhuǎn)賬憑證Debtratio負(fù)債比率Financialleverage財(cái)務(wù)杠Timeperiod會計(jì)期間Fiscalyear財(cái)政年度Calendaryear日歷年度NaturalbusinessyearAccrualbasis權(quán)責(zé)發(fā)生制、應(yīng)計(jì)制Cashbasis收付實(shí)現(xiàn)、現(xiàn)金制Prepaiditems預(yù)付項(xiàng)目Unearneditems預(yù)收項(xiàng)目Accrueditems應(yīng)計(jì)項(xiàng)目DeferralsandaccrualsContraaccount備抵賬戶Netbookvalue賬面凈值Closingentries結(jié)賬分錄Incomesummary收益匯總Bookkeepingprocedures賬務(wù)處理程序Summarizedvoucher匯總記賬憑證CategorizedaccountssummaryColumnarjournal多欄目日記賬Unearnedrevenue預(yù)收收入AdvancefromcustomersPrepaidexpense待攤費(fèi)用Accruedexpense預(yù)提費(fèi)用Classifiedbalancesheet分類資產(chǎn)負(fù)債表Workingcapital營運(yùn)資本Long-terminvestmentTangiblefixedasset固定資產(chǎn)Intangiblefixedasset無形資產(chǎn)Shareholderequity股東權(quán)益Commonshares普通股股本Retainedearnings留存收益Currentratio流動比率Salesrevenue銷售收入CostofgoodssoldGrossprofit毛利Operatingexpenses營業(yè)費(fèi)用Merchandiseinventory商品存貨Periodicinventorysystem定期盤存制PerpetualinventorysystemPurchasereturnsandallowances購貨退回與折讓Tradediscounts商業(yè)折扣Creditterms付款條件Transportationcosts運(yùn)費(fèi)FOBdestination目的地交貨FOBshippingpointSalesreturnsandallowancesSalesdiscounts銷售折扣Debitmemorandum借項(xiàng)備忘錄Creditmemorandum貸項(xiàng)備忘錄Inventoryshrinkage存貨減值Multiple-stepincomestatement多步式收益表Specialjournal特種日記賬Subsidiaryledger明細(xì)分類賬Controlaccount控制賬戶Salesjournal銷售日記賬

Purchasesjournal購貨日記賬Cashreceiptsjournal現(xiàn)金收入日記賬Cashdisbursementsjournal現(xiàn)金支出日記Bookkeepingprocedures 賬務(wù)處理程序Acid-testratio速動比率Baddebts 壞賬Writeoff 注銷Allowancemethod備抵法Directwriteoffmethod直接沖銷法Agingofaccountsreceivablemethod 析法Creditcardsales信用卡銷售DishonorednotereceivableDiscountingnotereceivable應(yīng)收票據(jù)貼現(xiàn)Contingency或有事項(xiàng)Contingentliability或有負(fù)債Contingentasset或有資產(chǎn)Sellingaccountsreceivable應(yīng)收賬款出售Pledgingaccountsreceivable應(yīng)收賬款抵押Accountsreceivableturnover應(yīng)收賬款周轉(zhuǎn)率Specificidentificationmethod個(gè)別認(rèn)定法First-in,first-outmethodLast-in,first-outmethod后進(jìn)先出法Replacementcosts重置成本Lowerofcostormarketmethod （LCM）本與市價(jià)熟低法Rawmaterials原材料WorkinprocessFinishedgoods完工產(chǎn)品Work-in-processinventory在產(chǎn)品ManufacturingoverheadTransportation-in運(yùn)輸費(fèi)用Incomemanipulate利潤操縱Inventoryshrinkage存貨短缺Grossmargin毛利Netrealizablevalue可變現(xiàn)凈值Provisionfordeclineinvalueofinventories存貨跌價(jià)準(zhǔn)備Grossprofitmethod毛利率法Retailinventorymethods零售價(jià)格法Inventoryturnover存貨周轉(zhuǎn)率Timevalueoftime貨幣的時(shí)間價(jià)值SimpleversuscompoundinterestFuturevalue終值Presentvalue現(xiàn)值Futurevalueofanannuity年金終值Presentvalueofanannuity年金現(xiàn)值Bondspayable應(yīng)付債券Discountonnotespayables應(yīng)付票據(jù)折價(jià)Registeredbonds記名債券Couponbonds不記名債券Termbonds到期還本債券Serialbond分期還本債券ConvertiblebondsCallablebonds可贖回債券Securedbond有擔(dān)保債券Debenturebonds無擔(dān)保債券或風(fēng)險(xiǎn)債券Couponrateornominalrate利率Marketoreffectiverate市場利率或?qū)嶋H利率Discountonbondpayable應(yīng)付債券折價(jià)Premiumonbondspayable應(yīng)付債券溢價(jià)Lossonredemptionofbonds 贖回債券損Timesinterestearned利息保障倍數(shù)Subsequentexpenditures后續(xù)支出Declining-balancemethod余額遞減Changesinestimate估計(jì)變更Patents專利Copyrights版權(quán)Franchises特許權(quán)Trademarks商標(biāo)權(quán)Goodwill商譽(yù)Pre-operatingexpenses開辦費(fèi)Deferredexpenses遞延費(fèi)用Impairmentoflong-termassets長期資產(chǎn)的減值Debtsecurity債權(quán)證券Equitysecurities股權(quán)證券Capitalexpenditures資本性支出Revenueexpenditures收益性支出

Non-depreciableassetsOperatinglease經(jīng)營租憑Financinglease籌資租賃Off-balancesheetfinancing表外融資Substanceoverform實(shí)質(zhì)重于形式Non-monetaryexchangeLump-sumpurchase一攬子購入Double-declining-balancemethod遞減Residualvalue殘值Carryingvalue賬面余額Fixedassetspendingdisposal固定資產(chǎn)清理Depletion折耗Productionmethod(activitymethod)工作量法Amortization攤銷Returnonassets資產(chǎn)報(bào)酬率Assetturnover資產(chǎn)周轉(zhuǎn)率Soleproprietorships 獨(dú)資企Partnerships合伙企業(yè)Authorizedstock核定股本Outstandingshares發(fā)行在外的總股份Parvalue面值No-parvalue無面值Commonstock&preferredstock 優(yōu)先股Noncumulative-dividendpreference 非累積優(yōu)先股Cumulative-dividendpreference累積優(yōu)先股StocksubscriptionsCapitalsurplus資本公積Donatedcapital捐贈資本Treasurystock庫藏股Stockbuyout股票回購Retainedearnings留存收益EarningspershareAppropriated(orrestricted)retainedearnings撥定留存收益Reservefund盈余公積Cashdividends現(xiàn)金分紅Stockdividends股票分紅Stocksplit股票分割Dividendyield股利報(bào)酬率

Price-earningsratio市盈率BalanceSheet資產(chǎn)現(xiàn)金銀行存款應(yīng)收票據(jù)應(yīng)收賬款預(yù)付賬款待攤費(fèi)用存貨減：存貨變現(xiàn)損失準(zhǔn)備一年內(nèi)到期的長期投資其他流動資產(chǎn)流動資產(chǎn)合計(jì)非流動資產(chǎn)可供出售金融資產(chǎn)持有至到期投資一年以上的應(yīng)收款項(xiàng)長期股權(quán)投資固定資產(chǎn)：在建工程：在建工程無形資產(chǎn)：土地使用權(quán)工業(yè)產(chǎn)權(quán)及專有技術(shù)

ASSETSCURRENTASSETSCashCashinbankTradingsecuritiesNotesreceivableAccountsreceivableLess:ProvisionforbaddebtsAdvancestosuppliersOtherreceivablesPrepaidexpensesInventoriesLess:provisionforlossonrealizationofinventoryLong-terminvestmentmaturingwithinoneyearOthercurrentassetsTotalcurrentassetsNON-CURRENTASSETSAvailable–for–salesecuritiesHeld-to-maturitysecuritiesReceivablescollectibleafteroneLong-terminvestmentinequityFIXEDASSETSFixedassets-costLess:AccumulateddepreciationFixedassets-netbookvalueFixedassetspendingdisposalCONSTRUCTIONINPROGRESSConstructioninprogressINTANGIBLELandoccupancyrightsProprietarytechnologyandpatents開發(fā)支出商譽(yù)長期待攤費(fèi)用資產(chǎn)總計(jì)負(fù)債及所有者權(quán)益流動負(fù)債：短期借款應(yīng)付票據(jù)應(yīng)付賬款應(yīng)付工資應(yīng)交稅費(fèi)應(yīng)付股利預(yù)收貨款預(yù)提費(fèi)用預(yù)計(jì)負(fù)債其他流動負(fù)債流動負(fù)債合計(jì)非流動負(fù)債：長期借款應(yīng)付公司債券/一年內(nèi)到期的長期負(fù)債一年以上的應(yīng)付款項(xiàng)遞延所得稅負(fù)債負(fù)債合計(jì)實(shí)收資本未分配利潤/（累計(jì)虧損）所有者權(quán)益合計(jì)

DevelopmentcostGoodwillLong-termprepaidexpenseDeferredtaxassetsOthernon-currentassetsTotalnon-currentassetsTOTALASSETSLIABILITIESANDOWNEREQUITYCURRENTLIABILITIESShort-termloansNotespayableAccountspayableAccruedpayrollTaxespayableDividendspayableAdvancesfromcustomersOtherpayablesAccruedexpensesProvisionsforforeseeableliabilitiesOthercurrentliabilitiesTotalcurrentliabilitiesNon-currentliabilitiesLong-termloansDebenturespayablePremium/(discount)ondebenturespayablePortionoflong-termliabilitiesduewithinonePayablesdueafteroneyearDeferredtaxliabilitiesOthernon-currentliabilitiesTotalnon-currentliabilitiesTOTALLIABILITI