財(cái)務(wù)術(shù)語(yǔ)中英文對(duì)照大全

財(cái)務(wù)術(shù)語(yǔ)中英文對(duì)照大全

一、會(huì)計(jì)與會(huì)計(jì)理論

會(huì)計(jì)accounting

決策人DecisionMaker

投資人Investor

股東Shareholder

債權(quán)人Creditor

財(cái)務(wù)會(huì)計(jì)FinancialAccounting

管理會(huì)計(jì)ManagementAccounting

成本會(huì)計(jì)CostAccounting

私業(yè)會(huì)計(jì)PrivateAccounting

公眾會(huì)計(jì)PublicAccounting

注冊(cè)會(huì)計(jì)師CPACertifiedPublicAccountant

國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)IASC

美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)AICPA

財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)FASB

管理會(huì)計(jì)協(xié)會(huì)IMA

美國(guó)會(huì)計(jì)學(xué)會(huì)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(huì)計(jì)目標(biāo)AccountingObjectives

會(huì)計(jì)假設(shè)AccountingAssumptions

會(huì)計(jì)要素AccountingElements

會(huì)計(jì)原則AccountingPrinciples

會(huì)計(jì)實(shí)務(wù)過(guò)程AccountingProcedures

財(cái)務(wù)報(bào)表FinancialStatements

財(cái)務(wù)分析FinancialAnalysis

會(huì)計(jì)主體假設(shè)Separate-entityAssumption

貨幣計(jì)量假設(shè)Unit-of-measureAssumption

持續(xù)經(jīng)營(yíng)假設(shè)Continuity(Going-concern)Assumption

會(huì)計(jì)分期假設(shè)Time-periodAssumption

資產(chǎn)Asset

負(fù)債Liability

業(yè)主權(quán)益Owner'sEquity

收入Revenue

費(fèi)用Expense

收益Income

虧損Loss

歷史成本原則CostPrinciple

收入實(shí)現(xiàn)原則RevenuePrinciple

配比原則MatchingPrinciple

全面披露原則Full-disclosure(Reporting)Principle

客觀性原則ObjectivePrinciple

一致性原則ConsistentPrinciple

可比性原則ComparabilityPrinciple

重大性原則MaterialityPrinciple

穩(wěn)健性原則ConservatismPrinciple

權(quán)責(zé)發(fā)生制AccrualBasis

現(xiàn)金收付制CashBasis

財(cái)務(wù)報(bào)告FinancialReport

流動(dòng)資產(chǎn)Currentassets

流動(dòng)負(fù)債CurrentLiabilities

長(zhǎng)期負(fù)債Long-termLiabilities

投入資本ContributedCapital

留存收益RetainedEarning

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二、會(huì)計(jì)循環(huán)

會(huì)計(jì)循環(huán)AccountingProcedure/Cycle

會(huì)計(jì)信息系統(tǒng)AccountinginformationSystem

帳戶Ledger

會(huì)計(jì)科目Account

會(huì)計(jì)分錄Journalentry

原始憑證SourceDocument

日記帳Journal

總分類帳GeneralLedger

明細(xì)分類帳SubsidiaryLedger

試算平衡TrialBalance

現(xiàn)金收款日記帳Cashreceiptjournal

現(xiàn)金付款日記帳Cashdisbursementsjournal

銷售日記帳SalesJournal

購(gòu)貨日記帳PurchaseJournal

普通日記帳GeneralJournal

工作底稿Worksheet

調(diào)整分錄Adjustingentries

結(jié)帳Closingentries

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三、現(xiàn)金與應(yīng)收帳款

債券折價(jià)Discountonbonds

債券溢價(jià)Premiumonbonds

票面利率Contractinterestrate,statedrate

市場(chǎng)利率Marketinterestratio,Effectiverate

普通股CommonStock

優(yōu)先股PreferredStock

現(xiàn)金股利Cashdividends

股票股利Stockdividends

清算股利Liquidatingdividends

到期日Maturitydate

到期值Maturityvalue

直線攤銷法Straight-Linemethodofamortization

實(shí)際利息攤銷法Effective-interestmethodofamortization

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六、固定資產(chǎn)

固定資產(chǎn)PlantassetsorFixedassets

原值Originalvalue

預(yù)計(jì)使用年限Expectedusefullife

預(yù)計(jì)殘值Estimatedresidualvalue

折舊費(fèi)用Depreciationexpense

累計(jì)折舊Accumulateddepreciation

帳面價(jià)值Carryingvalue

應(yīng)提折舊成本Depreciationcost

凈值Netvalue

在建工程Construction-in-process

磨損Wearandtear

過(guò)時(shí)Obsolescence

直線法Straight-linemethod(SL)

工作量法Units-of-productionmethod(UOP)

加速折舊法Accelerateddepreciationmethod

雙倍余額遞減法Double-decliningbalancemethod(DDB)

年數(shù)總和法Sum-of-the-years-digitsmethod(SYD)

以舊換新Tradein

經(jīng)營(yíng)租賃Operatinglease

融資租賃Capitallease

廉價(jià)購(gòu)買權(quán)Bargainpurchaseoption(BPO)

資產(chǎn)負(fù)債表外籌資Off-balance-sheetfinancing

最低租賃付款額Minimumleasepayments

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七、無(wú)形資產(chǎn)

無(wú)形資產(chǎn)Intangibleassets

專利權(quán)Patents

商標(biāo)權(quán)Trademarks,Tradenames

著作權(quán)Copyrights

特許權(quán)或?qū)I(yíng)權(quán)Franchises

商譽(yù)Goodwill

開辦費(fèi)Organizationcost

租賃權(quán)Leasehold

攤銷Amortization

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八、流動(dòng)負(fù)債

負(fù)債Liability

流動(dòng)負(fù)債Currentliability

應(yīng)付帳款A(yù)ccountpayable

應(yīng)付票據(jù)Notespayable

貼現(xiàn)票據(jù)Discountnotes

長(zhǎng)期負(fù)債一年內(nèi)到期部分Currentmaturitiesoflong-termliabilities

應(yīng)付股利Dividendspayable

預(yù)收收益Prepaymentsbycustomers

存入保證金Refundabledeposits

應(yīng)付費(fèi)用Accrualexpense

增值稅valueaddedtax

營(yíng)業(yè)稅Businesstax

應(yīng)付所得稅Incometaxpayable

應(yīng)付獎(jiǎng)金B(yǎng)onusespayable

產(chǎn)品質(zhì)量擔(dān)保負(fù)債Estimatedliabilitiesunderproductwarranties

贈(zèng)品和兌換券Premiums,couponsandtradingstamps

或有事項(xiàng)Contingency

或有負(fù)債Contingent

或有損失Losscontingencies

或有利得Gaincontingencies

永久性差異Permanentdifference

時(shí)間性差異Timingdifference

應(yīng)付稅款法Taxespayablemethod

納稅影響會(huì)計(jì)法Taxeffectaccountingmethod

遞延所得稅負(fù)債法Deferredincometaxliabilitymethod

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九、長(zhǎng)期負(fù)債

長(zhǎng)期負(fù)債Long-termLiabilities

應(yīng)付公司債券Bondspayable

有擔(dān)保品的公司債券SecuredBonds

抵押公司債券MortgageBonds

保證公司債券GuaranteedBonds

信用公司債券DebentureBonds

一次還本公司債券TermBonds

分期還本公司債券SerialBonds

可轉(zhuǎn)換公司債券ConvertibleBonds

可贖回公司債券CallableBonds

可要求公司債券RedeemableBonds

記名公司債券RegisteredBonds

無(wú)記名公司債券CouponBonds

普通公司債券OrdinaryBonds

收益公司債券IncomeBonds

名義利率，票面利率Nominalrate

實(shí)際利率Actualrate

有效利率Effectiverate

溢價(jià)Premium

折價(jià)Discount

面值Parvalue

直線法Straight-linemethod

實(shí)際利率法Effectiveinterestmethod

到期直接償付Repaymentatmaturity

提前償付Repaymentatadvance

償債基金Sinkingfund

長(zhǎng)期應(yīng)付票據(jù)Long-termnotespayable

抵押借款Mortgageloan

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十、業(yè)主權(quán)益

權(quán)益Equity

業(yè)主權(quán)益Owner'sequity

股東權(quán)益Stockholder'sequity

投入資本Contributedcapital

繳入資本Paid-incapital

股本Capitalstock

資本公積Capitalsurplus

留存收益Retainedearnings

核定股本Authorizedcapitalstock

實(shí)收資本Issuedcapitalstock

發(fā)行在外股本Outstandingcapitalstock

庫(kù)藏股Treasurystock

普通股Commonstock

優(yōu)先股Preferredstock

累積優(yōu)先股Cumulativepreferredstock

非累積優(yōu)先股Noncumulativepreferredstock

完全參加優(yōu)先股Fullyparticipatingpreferredstock

部分參加優(yōu)先股Partiallyparticipatingpreferredstock

非部分參加優(yōu)先股Nonpartiallyparticipatingpreferredstock

現(xiàn)金發(fā)行Issuanceforcash

非現(xiàn)金發(fā)行Issuancefornoncashconsideration

股票的合并發(fā)行Lump-sumsalesofstock

發(fā)行成本Issuancecost

成本法Costmethod

面值法Parvaluemethod

捐贈(zèng)資本Donatedcapital

盈余分配Distributionofearnings

股利Dividend

股利政策Dividendpolicy

宣布日Dateofdeclaration

股權(quán)登記日Dateofrecord

除息日Ex-dividenddate

股利支付日Dateofpayment

現(xiàn)金股利Cashdividend

股票股利Stockdividend

撥款appropriation

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十一、財(cái)務(wù)報(bào)表

財(cái)務(wù)報(bào)表FinancialStatement

資產(chǎn)負(fù)債表BalanceSheet

收益表IncomeStatement

帳戶式AccountForm

報(bào)告式ReportForm

編制（報(bào)表）Prepare

工作底稿Worksheet

多步式Multi-step

單步式Single-step

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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.CashBasis

（現(xiàn)金流量表）

財(cái)務(wù)狀況變動(dòng)表中的營(yíng)運(yùn)資金基礎(chǔ)SCFP.WorkingCapitalBasis

（資金來(lái)源與運(yùn)用表）

營(yíng)運(yùn)資金WorkingCapital

全部資源概念A(yù)ll-resourcesconcept

直接交換業(yè)務(wù)Directexchanges

正常營(yíng)業(yè)活動(dòng)Normaloperatingactivities

財(cái)務(wù)活動(dòng)Financingactivities

投資活動(dòng)Investingactivities

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十三、財(cái)務(wù)報(bào)表分析

財(cái)務(wù)報(bào)表分析Analysisoffinancialstatements

比較財(cái)務(wù)報(bào)表Comparativefinancialstatements

趨勢(shì)百分比Trendpercentage

比率Ratios

普通股每股收益Earningspershareofcommonstock

股利收益率Dividendyieldratio

價(jià)益比Price-earningsratio

普通股每股帳面價(jià)值Bookvaluepershareofcommonstock

資本報(bào)酬率Returnoninvestment

總資產(chǎn)報(bào)酬率Returnontotalasset

債券收益率Yieldrateonbonds

已獲利息倍數(shù)Numberoftimesinterestearned

債券比率Debtratio

優(yōu)先股收益率Yieldrateonpreferredstock

營(yíng)運(yùn)資本W(wǎng)orkingCapital

周轉(zhuǎn)Turnover

存貨周轉(zhuǎn)率Inventoryturnover

應(yīng)收帳款周轉(zhuǎn)率Accountsreceivableturnover

流動(dòng)比率Currentratio

速動(dòng)比率Quickratio

酸性試驗(yàn)比率Acidtestratio

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十四、合并財(cái)務(wù)報(bào)表

合并財(cái)務(wù)報(bào)表Consolidatedfinancialstatements

吸收合并Merger

創(chuàng)立合并Consolidation

控股公司Parent