會(huì)計(jì)科目中英文對(duì)照cpa版

1、第一課 財(cái)務(wù)會(huì)計(jì)導(dǎo)讀Glossaryaccrual basis 權(quán)責(zé)發(fā)生制Asset 資產(chǎn)balance sheet 資產(chǎn)負(fù)債表capital adequacy ratio 資本充足率cash basis 收付實(shí)現(xiàn)制cash flow statement 現(xiàn)金流量表double entry method 復(fù)式記賬法Expenses 費(fèi)用Fair value 公允價(jià)值financial reports 財(cái)務(wù)報(bào)告going concern 持續(xù)經(jīng)營guarantee 擔(dān)保Historical cost 歷史成本Impairment 減值impairment provision 減值準(zhǔn)備income

2、 statement 利潤表Liabilities 負(fù)債Maturity 到期Net realizable value 可變現(xiàn)凈值Owners Equity 所有者權(quán)益post-amortization costs 攤余成本Present value 現(xiàn)值Profit 利潤Replacement cost 重置成本stewardship 受托責(zé)任transferor 轉(zhuǎn)出方transferee 轉(zhuǎn)入方1 .資產(chǎn)類科目 Assets現(xiàn)金： Cash and cash equivalents銀行存款：Bank deposit應(yīng)收賬款：Account receivable應(yīng)收票據(jù)：Notes rec

3、eivable應(yīng)收股利：Dividend receivable應(yīng)收利息：Interest receivable其他應(yīng)收款：Other receivables原材料： Raw materials在途物資：Materials in transport庫存商品：inventory存貨跌價(jià)準(zhǔn)備： provision for the decline in value of inventories壞賬準(zhǔn)備：Allowance for doubtful acounts待攤費(fèi)用：Prepaid expense交易性金融資產(chǎn)： Trading financial assets持有至到期投資： held-to-m

4、aturity investment可供出售金融資產(chǎn)： Available-for-sale financial assets短期投資： Short-term investment長期股權(quán)投資： Long-term equity investment固定資產(chǎn)：Fixed assets累計(jì)折舊：Accumulated depreciation在建工程：Construction-in-process固定資產(chǎn)減值準(zhǔn)備： provision for the decline in value of fixed assets無形資產(chǎn)：Intangible assets累計(jì)攤銷：Accumulated am

5、ortization商譽(yù)： Goodwill遞延所得稅資產(chǎn)： deferred tax assets （ DTA）2. 負(fù)債類 Liability短期借款： Short-term loans/ borrowing長期借款：Long-term loans/ borrowing預(yù)收賬款：advance from customers/ Deposit received應(yīng)付票據(jù)：Notes payable應(yīng)付賬款：Account payable應(yīng)付工資薪酬： wages payable應(yīng)付股利：Dividends payable應(yīng)付利息：Interest payable應(yīng)交稅費(fèi)：Tax payable

6、其他應(yīng)付款： Other payables遞延所得稅負(fù)債： Deferred tax liabilities3. 所有者權(quán)益類OWNERS' EQUITY實(shí)收資本： Paid-in capital資本公積： Additional paid-in capital盈余公積： Surplus reserves未分配利潤： Retained earnings4. 成本類科目 Cost生產(chǎn)成本： Manufacturing Cost制造費(fèi)用：Manufacturing overhead勞務(wù)成本：labor costs研發(fā)支出：R & D expenditure5. 損益類 Profit

7、and loss主營業(yè)務(wù)收入： Main operating revenue其他業(yè)務(wù)收入： Other operating revenue營業(yè)外收入： Non-operating income投資收益： Investment income產(chǎn)品銷售收入：sales revenue主營業(yè)務(wù)成本： Main operating costs ； cost of goods sold / cost of sales其他業(yè)務(wù)支出：Other operating costs營業(yè)外支出： Non-operating expenditure銷售費(fèi)用： Selling expense ( advertisemen

8、t )管理費(fèi)用： General and administration expense ( G&A expense)財(cái)務(wù)費(fèi)用： Finance expense公允價(jià)值變動(dòng)損益： Gain/loss of the change of fair value所得稅： Income tax第二課 流動(dòng)資產(chǎn)GlossaryAllowance Method 備抵法Bad debts 壞賬Cash 現(xiàn)金Cash Discounts 現(xiàn)金折扣Cash Equivalents 現(xiàn)金等價(jià)物consigned goods 代銷存貨Current Asset 流動(dòng)資產(chǎn)Direct Write-Off 直接轉(zhuǎn)銷

9、法finished products 完工產(chǎn)品FIFO, First-in-first-out 先進(jìn)先出法general and administrative expenses 管理費(fèi)用goods in transit 在途存貨Gross Method 總價(jià)法Inventory 存貨LIFO: Last-in-first-out 后進(jìn)先出法Maturity 到期Merchandise 商品Net Method 凈價(jià)法NRV(Net Realizable Value) 可變現(xiàn)凈值Notes Receivable 應(yīng)收票據(jù)Periodic system 定期盤存Perpetual system 永

10、續(xù)盤存physical count 盤點(diǎn)purchase costs 采購成本Specific Identification 個(gè)別認(rèn)定法the provision for the loss on decline in value of inventories存貨跌價(jià)準(zhǔn)備Trade Discounts 商業(yè)折扣Receivables 應(yīng)收款work in progress 在產(chǎn)品第 3 課 非流動(dòng)資產(chǎn)GlossaryAccumulated amortization 累計(jì)攤銷Amortization 攤銷 capitalize 資本化 Construction-in-process 在建工程Cos

11、ts Subsequent to Acquisition 后續(xù)支出 Discard 報(bào)廢 Depreciation 折舊Disposal 處置double declining balance method 雙倍余額遞減法 expense 費(fèi)用化 fiscal year 會(huì)計(jì)年度 fixed assets 固定資產(chǎn) Goodwill 商譽(yù)Impairment 減值Intangible Asset 無形資產(chǎn) Noncurrent Asset 非流動(dòng)資產(chǎn) recoverable amount 可收回金額 research and development(R&D) 研發(fā) salvage val

12、ue 殘值 sum of the years digits 年數(shù)總和法 the straight-line method 直線法 unit of production method 工作量法 useful life 使用壽命第四課 負(fù)債GlossaryContingency 或有事項(xiàng) Contingent 或有的 contingent asset 或有資產(chǎn) contingent Liability 或有負(fù)債 Coupon 息票Current liability 流動(dòng)負(fù)債 Discount 折價(jià) effective yield 有效利率face value 面值interest 利息Liabil

13、ity 負(fù)債loss contract 虧損合同Market rate 市場(chǎng)利率nominal rate 名義利率Off-Balance-Sheet Financing 表外融資Operating Leases 經(jīng)營租賃Capital leases 融資租賃par 面值pending litigation 未決訴訟Premium 溢價(jià)principal 本金virtually certain 基本確定第五課投資Glossaryavailable for sale 可供出售Consolidate 合并Control 控制Debt securities 債務(wù)證券Derivative 衍生品Equi

14、ty securities 權(quán)益性證券Financial Asset 金融資產(chǎn)Held-to-maturity 持有至到期Investee 被投資人Issuer 發(fā)行方Repurchase 回購post-amortization cost 攤余成本Security 有價(jià)證券Significant influence 重大影響Trading financial assets 交易性金融資產(chǎn)Financial assets at fair value through profit or loss 以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn) , including:Trading financia

15、l assets 交易性金融資產(chǎn) andthe financial assets which are measured at their fair values and of which the variation is includedin the current profits and losses 指定為以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)；the investments which will be held to their maturity;持有至到期投資loans and the account receivables; and貸款和應(yīng)收款項(xiàng)Financial assets

16、 available for sale.可供出售金融資產(chǎn)第六課 所有者權(quán)益(股東權(quán)益 )GlossaryAdditional paid-in capital 資本公積cash-settled share-based payment 以現(xiàn)金結(jié)算的股份支付equity-settled share-based payment 以權(quán)益結(jié)算的股份支付grant date 授予日Owners equity 所有者權(quán)益Net asset 凈資產(chǎn)Paid-in capital ( paid-up ) 實(shí)收資本percentage-of-completion method 完工百分比real interest

17、method 實(shí)際利率法Retained earnings 留存收益royalty revenue 使用費(fèi)收入sales discounts and allowance 銷售折扣與折讓sales return 銷售退回Surplus reserves 盈余公積vesting date 行權(quán)日第七課 其他會(huì)計(jì)準(zhǔn)則GlossaryAccounting changes 會(huì)計(jì)變更c(diǎn)hanges in policy , changes in estimates , and corrections of errors 會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更及會(huì)計(jì)差錯(cuò)更正deductible temporary diffe

18、rences 可抵扣暫時(shí)性差異Deferred taxes 遞延所得稅finance lease / capital lease 融資租賃income tax 所得稅Leases 租賃Lessee 承租人Lessor 出租人operating lease 經(jīng)營租賃prospectively 未來適用retrospectively 追溯reverse 轉(zhuǎn)回taxable income 需納稅收入 /應(yīng)納稅收入taxable temporary differences 應(yīng)稅暫時(shí)性差異Temporary differences 暫時(shí)性差異第八課 財(cái)務(wù)報(bào)表列報(bào)GlossaryBalance sheet 資產(chǎn)負(fù)債表call option 買入期權(quán)convertible bonds 可轉(zhuǎn)換債券Dilute 稀釋Direct method 直接法EPS( Earnings Per Share )每股收益Free Cash Flow(FC