会计术语中英对照

一、会计与会计理论

会计accounting

决策人Decision Maker

投资人Investor

股东Shareholder

债权人Creditor

财务会计Financial Accounting

管理会计Management Accounting 成本会计Cost Accounting

私业会计Private Accounting

公众会计Public Accounting

注册会计师CPA Certified Public Accountant

国际会计准则委员会IASC

美国注册会计师协会AICPA

财务会计准则委员会FASB

管理会计协会IMA

美国会计学会AAA

税务稽核署IRS

独资企业Proprietorship

合伙人企业Partnership

公司Corporation 会计目标Accounting Objectives

会计假设Accounting Assumptions

会计要素Accounting Elements

会计原则Accounting Principles

会计实务过程Accounting Procedures 财务报表Financial Statements

财务分析Financial Analysis

会计主体假设Separate-entity Assumption

货币计量假设Unit-of-measure Assumption

持续经营假设Continuity(Going-concern) Assumption

会计分期假设Time-period Assumption

资产Asset

负债Liability

业主权益Owner's Equity

收入Revenue

费用Expense

收益Income

亏损Loss

历史成本原则Cost Principle

收入实现原则Revenue Principle

配比原则Matching Principle

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

客观性原则Objective Principle

一致性原则Consistent Principle

可比性原则Comparability Principle 重大性原则Materiality Principle

稳健性原则Conservatism Principle 权责发生制Accrual Basis

现金收付制Cash Basis

财务报告Financial Report

流动资产Current assets

流动负债Current Liabilities

长期负债Long-term Liabilities

投入资本Contributed Capital

留存收益Retained Earning

二、会计循环

会计循环Accounting Procedure/Cycle 会计信息系统Accounting information System

Ledger

会计科目Account

会计分录Journal entry

原始凭证Source Document

日记帐Journal

总分类帐General Ledger

明细分类帐Subsidiary Ledger

试算平衡Trial Balance

现金收款日记帐Cash receipt journal 现金付款日记帐Cash disbursements journal

销售日记帐Sales Journal

购货日记帐Purchase Journal

普通日记帐General Journal

工作底稿Worksheet

调整分录Adjusting entries

结帐Closing entries

三、现金与应收帐款

现金Cash

银行存款Cash in bank

库存现金Cash in hand

流动资产Current assets

偿债基金Sinking fund

定额备用金Imprest petty cash

支票Check(cheque)

银行对帐单Bank statement

银行存款调节表Bank reconciliation statement

在途存款Outstanding deposit

在途支票Outstanding check

应付凭单Vouchers payable

应收帐款Account receivable

应收票据Note receivable

起运点交货价F.O.B shipping point 目的地交货价 F.O.B destination point

商业折扣Trade discount

现金折扣Cash discount

销售退回及折让Sales return and allowance

坏帐费用Bad debt expense

备抵法Allowance method 备抵坏帐Bad debt allowance

损益表法Income statement approach

资产负债表法Balance sheet approach

帐龄分析法Aging analysis method

直接冲销法Direct write-off method 带息票据Interest bearing note

不带息票据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

贴现Discount

背书Endorse

拒付费Protest fee

四、存货

存货Inventory

商品存货Merchandise inventory