AICPA财务英语中英文对照

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财务专业术语中英文对照表

财务专业术语中英文对照表

财务专业术语中英文对照表英文中文说明Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in ManagementAccounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting StandardsBoard 财务会计准则委员会Financial forecast 财务预测Generally accepted accountingprinciples 公认会计原则General—purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of ManagementAccountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and ExchangeCommission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable—dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰中文英文说明一.资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier's cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments — stock债券Short—term investments — corporate bonds 基金Short—term investments - corporate funds 其他Short—term investments — other短期投资跌价准备Short—term investments falling price reserves应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low—value consumption goods材料成本差异Materials cost variance自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process — outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses 长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds股权投资减值准备Stock rights investment depreciation reserves其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor’s rights investment depreciation reserves委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves 工程物资Project goods and material专用材料Special-purpose material专用设备t Special-purpose equipmen预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate在建工程Construction—in-process安装工程Erection works在安装设备Erecting equipment-in—process 技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction—in—process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets 专利权Patents非专利技术Non—Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income长期待摊费用Long—term deferred and prepaid expenses 待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on V A T已交税金Paying tax转出未交增值税Unpaid V AT changeover减免税款Tax deduction销项税额Substituted money on V A T出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VA T出口抵减内销产品应纳税额Export deduct domestic sales goods tax转出多交增值税Overpaid V AT changeover未交增值税Unpaid V AT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building citiespayable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license plate tax(VVULPT)payable 应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long—term Liabilities长期借款Long—term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long—term loans due over one year应付债券Bonds payable债券面值Face value,Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long—term account payable due within one year一年后到期的长期应付Long—term account payable over one year 专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year一年后到期的专项应付Long—term special payable over one year 递延税款Deferral taxes三、所有者权益类OWNERS' EQUITY资本Capita实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned资本公积Capital reserve资本(或股本)溢价Cpital(or Stock)premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment 利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal legal public welfare funds提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund利润归还投资Profits capitalizad on return of investment 应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change to assets (or stock)未分配利润Undistributed profit四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenue材料销售Sales materials包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERA TING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets 固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities 资源税Resources tax土地增值税Increment tax on land value其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees 排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax (VVULPT)土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets 出售无形资产损失Loss on sales of intangible assets 固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax以前年度损益调整Prior year income adjustment。

财务英语中英文对照表(部分)

财务英语中英文对照表(部分)

财务英语中英文对照表Aaccount 账户account payable 应付账款 accounting system 会计系统Accounting Principle Board (APB)(美国)会计准则委员会 accrual basis 权责发生制(应计制) accumulated depreciation 累计折旧 account FORMat 账户格式 accrue 应计accounting cycle 会计循环 accounts receivable 应收账款 accounts receivable turnover 应收账款周转率 accelerated depreciation 加速折旧adjusting entries 调整分录 adjustment 调整aging of accounts receivable 应收账款账龄分析法 allowance for bad debts 坏账准备 allowance for doubtful accounts 坏账准备 allowance for uncollectible 坏账准备 allowance method 备抵法allowance for depreciation 折旧备抵账户amortization 摊销 annual report 年度报告annuity 年金 assets 资产 audit 审计auditor ' s opini审on计意见书auditor 审计师 audit committee 审计委员会average collection period 平均收账期 AICPA 美国注册会计师协会APB Opinions 会计准则委员会意见书 balance 余额bad debt recoveries 坏账收回bad debts 坏账bad debts expense 坏账费用 balance sheet 资产负债表 balance sheet equation 资产负债表等式basket purchase 一揽子采购 betterment 改造投资,改造工程投资 bearer instrument 不记名票据bonds 债券 book of original entry 原始分录账簿book value 账面价值C capital 资本 capital stock certificate 股本证明书 cash basis 收付实现制(现金收付制) cash dividends 现金股利cash flow statement 现金流量表 carrying amount 账面价值 carrying value 账面价值 callable bonds 可赎债券,可提前兑回债券 call premium 提前兑回溢价 capital lease 资本租赁(指融资租赁)cash discounts 现金折扣 cash equivalents 现金等价物 capital improvement 资本改造支出capitalized 资本化 callable bonds 可赎债券,可提前兑回债券 call premium 提前兑回溢价 capital lease 资本租赁(指融资租赁) certified public accountant(CPA) 注册会计师 charge ①费用;②赊账,指赊欠而采用记账的方式;③留置权 chart of account 会计科目表 closing entries 结账分录closing the books 结账 classified balance sheet 分类资产负债表 compound interest 复利compound interest method 复利法 contingent liability 或有负债 contractual rate 合同比率convertible bonds 可兑换债券 coupon rate 息票利率 covenant 合同条款 common stock 普通股compound entry 复合分录 corporation 公司 cost of goods sold 销售成本 cost of sales 销售成本cost recovery 成本收回 compound entry 复合分录continuity convention 持续经营惯例 contra account 抵减账户 contra asset 抵减资产cost-benefit criterion 成本 -效益标准 compensating balances 补偿性存款额 conservatism 稳健性,保守性comparative financial statement 比较财务报表 consistency 一致性cost of goods available for sale 可供销售的商品成本 cost valuation 成本计价 consignment 寄销 copyright 版权creditor 债权人 credit 贷方 cross-referencing 对照检录cutoff error 截止错误,截账误差 current assets 流动资产current liabilities 流动负债 current ratio 流动比率current yield 本期收益率Ddata processing 数据处理过程days to collect account receivable 应收账款收回天数 debtor 债务人 depreciation 折旧 debit 借方deferred credit 递延贷项 deferred revenue 递延收入debenture 公司债券 debt-to-equity ratio 债务股本比 debt-to-total-assets ratio 债务全部资产比 deferred charges 递延费用depletion 折耗 depreciable value 应计折旧 depreciation schedule 折旧计划表 discount amortization 债券折价摊销discount on bonds 债券折价 discount rates 贴现率 disposal value 残值 double-entry system 复式记账系统 double-declining-balance depreciation (DDB)双倍余额递减法E earnings 收益(利润) economic life 经济寿命 effective-interest amortization 实际利率摊销法 effective interest rate 实际利率 entity 主体(会计主体) explicit transactions 明计交易 expenses费用 expenditures 支出F face amount 票面值 FASB Statement 财务会计委员会公告financial accounting 财务会计Financial Accounting Standards Board (FASB)(美国)财务会计准则委员会 fiscal year ①会计年度(财务年度);②财政年度 financing lease 融资租赁法 finished goods inventory 产成品存货 fixed assets 固定资产 franchises 特许经营权,专营权 first-in, first-out(FIFO)先进先出F.O.B. destination 目的地抵岸价格 F.O.B. shipping point 起运点交货 Foreign Corrupt Practices Act 反国外行贿法案freight in 运入运费 freight out 运出运费 future value 将来值GGAAP 一般公认会计原则generally accepted accounting principles 一般公认会计原则general journal 普通日记账 general ledger 总分类账 general controls 一般控制going concern convention 持续经营惯例 goodwill 商誉 gross margin 毛利 gross margin percentage 毛利率 gross profit 毛利 gross profit percentage 毛利率 gross profit test 毛利测试法 gross sales 销售收入总额H holding gain 资产置存收益Iimplicit transactions 内含成本 imprest basis 定额备用金制implicit interest 隐含利息 imputed interest 推算利息imputed interest rate 推算利率 improvement 改造投资intangible assets 无形资产 independent opinion 独立意见书inventory 存货 income 利润(收益) income statement 利润表interim periods 期间International Accounting Standards Committee(IASC) 国际会计准则委员会 interest 利息interest-coverage ratio 利率保障系数interest period 利息期 interest rate 利率 inventory profit 存货利润,存货盈利 inventory shrinkage 库存损耗 inventory turnover 存货周转率 inward transportation 运入运费 inputcontrols 输入控制 internal control 内部控制J journal entry 日记账分录 journalizing 记录日记账Kkeying of entries 分录锁定last-in, first-out(LIFO) 后进先出 lease 租赁ledger 分类账 leasehold 租赁权 leasehold improvement 租赁资产改良投资 liabilities 负债limited liability 有限责任 line of credit 信用贷款之最高额度 LIFO increment 后进先出增量 LIFO layer 后进先出存货层次LIFO reserve 后进先出法准备 licenses 许可(证) long-lived assets 长期资产 long-term-debt-to - total-capital ratio 长期债务与总资本比 long-term liabilities 长期债务 lower-of-cost-or-market method(LCM) 成本与市价孰低M management reports 管理报告 management accounting 管理会计 matching 配比原则 materiality convention 重要性惯例 market rate 市价,市场利率,市场汇率 mortgage bond 抵押债券 multiple-step income statement 多步式利润表N notes payable 应付票据 net income 净利润 net book value 账面净值 net sales 销售净额 nominal interest rate 名义利率O open account ①未清账;②赊账,指赊购和记账交易 operating income 营业收益 operating profit 营业利润 operating cycle 营业周期operating statement 营业报表 operating lease 经营租赁other postretirement benefits 其它退休后保障 output controls 输出控制 owners ' equit所y 有者权益P patents 专利权 paid-in capital 投入资本(缴入股本) paid-in capital in excess of par value 超面值缴入股本 partnership 合伙企业 par value 股面价值,票面价值 pensions 养老金percentage of accounts receivable method 应收账款百分比法percentage of sales method 销售百分比法 period costs 期间费用 permanent account 永久账户 periodic inventory system 存货定期盘存制度 perpetual inventory system 存货永续盘存制度 physical count 实物盘点 plant assets 固定资产 P&L statement 损益表 posting 过账 pretax income 税前收益profitability evaluation 获利能力评估 privately accounting 企业会计 privately owned 私有公司 product costs 制造成本profit 利润 premium on bonds 债券溢价present value 现值 processing controls 过程控制 principal 本金 private placement 私募 promissory note 期票protective covenant 防护条款 public accounting 公共会计publicly owned 国有企业R raw material inventory 原材料存货 reliability 可靠性 recognition 确认 reinvested earnings 留存收益 results of operations 损益表 retained income 留存收益 revenue 收入 report FORMat 报告式 return on sales ratio 销售回报率 return on stockholders ' equ股ity东 ra权tio益回报率registered instrument 记名证券 replacement cost 重置成本retailer 零售商 reversing entries 回转分录 retail inventory method 零售价盘存法 retail method 零售法residual value 剩余价值S salvage value 残值 sales 销售额sales revenue 销售收入 scrap value 废料价值Securities and Exchange Commission (SEC) (美国)证券交易委员会 shareholders ' eq股ui东ty 权益 simple entry 简单分录single-step income statement 单步式利润表 simple interest 单利 sinking fund 偿债基金 sinking fund bonds 拥有偿债基金的债券 solvency 偿债能力 source document 原始凭证 sole proprietorship 独资企业 specific identification method 个别鉴定法 special journals 特种日记账 stated value 股本statement of financial condition 财务状况表 statement of financial position 财务状况表 stock certificate 股票凭证stockholders ' eq股ui东ty 权益 statement of cash flows 现金流量表 statement of earnings 收益表 statement of income 利润表 statement of income and retained income 损益和留存收益表 statement of operations 损益表 statement of retained income 留存收益表 statement of revenue and expenses 损益表 stated rate 名义利率 straight-line depreciation 直线折旧 subordinated debentures 次级贷款tangible assets 有形资产 T-account T-型账户 terminal value 终值 temporary accounts 临时账户 transaction 交易 trial balance 试算平衡表 trust indenture 信托契约 trademarks 商标U unearned revenue 未实现收入(预收账款)underwriters 承销商 unregistered instrument 未记名证券unsubordinated debenture 普通信用债券 unit depreciation 单件折旧 useful life 使用寿命W weighted-average cost 加权平均成本 wholesaler 批发商 working capital 营运资本working capital ratio 营运资本比率 working paper 工作表work sheet 工作底稿 work in process inventory 在制品write-down 减值Yyield to maturity 到期收益率,到期收益。

{财务管理财务表格}财务英语中英文对照表部分

{财务管理财务表格}财务英语中英文对照表部分

{财务管理财务表格}财务英语中英文对照表部分auditor审计师auditmittee审计委员会averagecollectionperiod平均收账期AICPA美国注册会计师协会APBOpinions会计准则委员会意见书Bbalance余额baddebtrecoveries坏账收回baddebts坏账baddebtsexpense坏账费用balancesheet资产负债表balancesheetequation资产负债表等式basketpurchase一揽子采购betterment改造投资,改造工程投资bearerinstrument不记名票据bonds债券bookoforiginalentry原始分录账簿bookvalue账面价值Ccapital资本capitalstockcertificate股本证明书cashbasis收付实现制(现金收付制)cashdividends现金股利cashflowstatement现金流量表carryingamount账面价值carryingvalue账面价值callablebonds可赎债券,可提前兑回债券callpremium提前兑回溢价capitallease资本租赁(指融资租赁)cashdiscounts现金折扣cashequivalents现金等价物capitalimprovement资本改造支出capitalized资本化callablebonds可赎债券,可提前兑回债券callpremium提前兑回溢价capitallease资本租赁(指融资租赁)certifiedpublicaccountant(CPA)注册会计师charge①费用;②赊账,指赊欠而采用记账的方式;③留置权chartofaccount会计科目表closingentries结账分录closingthebooks结账classifiedbalancesheet分类资产负债表poundinterest复利poundinterestmethod复利法contingentliability或有负债contractualrate合同比率convertiblebonds可兑换债券couponrate息票利率covenant合同条款monstock普通股poundentry复合分录corporation公司costofgoodssold销售成本costofsales销售成本costrecovery成本收回poundentry复合分录continuityconvention持续经营惯例contraaccount抵减账户contraasset抵减资产cost-benefitcriterion成本-效益标准pensatingbalances补偿性存款额conservatism稳健性,保守性parativefinancialstatement比较财务报表consistency一致性costofgoodsavailableforsale可供销售的商品成本costvaluation成本计价consignment寄销copyright版权creditor债权人credit贷方cross-referencing对照检录cutofferror截止错误,截账误差currentassets流动资产currentliabilities流动负债currentratio流动比率currentyield本期收益率Ddataprocessing数据处理过程daystocollectaccountreceivable应收账款收回天数debtor债务人depreciation折旧debit借方deferredcredit递延贷项deferredrevenue递延收入debenture公司债券debt-to-equityratio债务股本比debt-to-total-assetsratio债务全部资产比deferredcharges递延费用depletion折耗depreciablevalue应计折旧depreciationschedule折旧计划表discountamortization债券折价摊销discountonbonds债券折价discountrates贴现率disposalvalue残值double-entrysystem复式记账系统double-declining-balancedepreciation(DDB)双倍余额递减法Eearnings收益(利润)economiclife经济寿命effective-interestamortization实际利率摊销法effectiveinterestrate实际利率entity主体(会计主体)explicittransactions明计交易expenses费用expenditures支出Ffaceamount票面值FASBStatement财务会计委员会公告financialaccounting财务会计FinancialAccountingStandardsBoard(FASB)(美国)财务会计准则委员会fiscalyear①会计年度(财务年度);②财政年度financinglease融资租赁法finishedgoodsinventory产成品存货fixedassets固定资产franchises特许经营权,专营权first-in,first-out(FIFO)先进先出F.O.B.destination目的地抵岸价格F.O.B.shippingpoint起运点交货ForeignCorruptPracticesAct反国外行贿法案freightin运入运费freightout运出运费futurevalue将来值GGAAP一般公认会计原则generallyacceptedaccountingprinciples一般公认会计原则generaljournal普通日记账generalledger总分类账generalcontrols一般控制goingconcernconvention持续经营惯例goodwill商誉grossmargin毛利grossmarginpercentage毛利率grossprofit毛利grossprofitpercentage毛利率grossprofittest毛利测试法grosssales销售收入总额Hholdinggain资产置存收益Iimplicittransactions内含成本imprestbasis定额备用金制implicitinterest隐含利息imputedinterest推算利息imputedinterestrate推算利率improvement改造投资intangibleassets无形资产independentopinion独立意见书inventory存货ine利润(收益)inestatement利润表interimperiods期间InternationalAccountingStandardsCommittee(IASC)国际会计准则委员会interest利息interest-coverageratio利率保障系数interestperiod利息期interestrate利率inventoryprofit存货利润,存货盈利inventoryshrinkage库存损耗inventoryturnover存货周转率inwardtransportation运入运费inputcontrols输入控制internalcontrol内部控制Jjournalentry日记账分录journalizing记录日记账Kkeyingofentries分录锁定Llast-in,first-out(LIFO)后进先出lease租赁ledger分类账leasehold租赁权leaseholdimprovement租赁资产改良投资liabilities负债limitedliability有限责任lineofcredit信用贷款之最高额度LIFOincrement后进先出增量LIFOlayer后进先出存货层次LIFOreserve后进先出法准备licenses许可(证)long-livedassets长期资产long-term-debt-to-total-capitalratio长期债务与总资本比long-termliabilities长期债务lower-of-cost-or-marketmethod(LCM)成本与市价孰低Mmanagementreports管理报告managementaccounting管理会计matching配比原则materialityconvention重要性惯例marketrate市价,市场利率,市场汇率mortgagebond抵押债券multiple-stepinestatement多步式利润表Nnotespayable应付票据netine净利润netbookvalue账面净值netsales销售净额nominalinterestrate名义利率Oopenaccount①未清账;②赊账,指赊购和记账交易operatingine营业收益operatingprofit营业利润operatingcycle营业周期operatingstatement营业报表operatinglease经营租赁otherpostretirementbenefits其它退休后保障outputcontrols输出控制owners’equity所有者权益Ppatents专利权paid-incapital投入资本(缴入股本)paid-incapitalinexcessofparvalue超面值缴入股本partnership合伙企业parvalue股面价值,票面价值pensions养老金percentageofaccountsreceivablemethod应收账款百分比法percentageofsalesmethod销售百分比法periodcosts期间费用permanentaccount永久账户periodicinventorysystem存货定期盘存制度perpetualinventorysystem存货永续盘存制度physicalcount实物盘点plantassets固定资产P&Lstatement损益表posting过账pretaxine税前收益profitabilityevaluation获利能力评估privatelyaccounting企业会计privatelyowned私有公司productcosts制造成本profit利润premiumonbonds债券溢价presentvalue现值processingcontrols过程控制principal本金privateplacement私募promissorynote期票protectivecovenant防护条款publicaccounting公共会计publiclyowned国有企业Rrawmaterialinventory原材料存货reliability可靠性recognition确认reinvestedearnings留存收益resultsofoperations损益表retainedine留存收益revenue收入reportFORMat报告式returnonsalesratio销售回报率returnonstockholders’equityratio股东权益回报率registeredinstrument记名证券replacementcost重置成本retailer零售商reversingentries回转分录retailinventorymethod零售价盘存法retailmethod零售法residualvalue剩余价值Ssalvagevalue残值sales销售额salesrevenue销售收入scrapvalue废料价值SecuritiesandExchangeCommission(SEC)(美国)证券交易委员会shareholders’equity股东权益simpleentry简单分录single-stepinestatement单步式利润表simpleinterest单利sinkingfund偿债基金sinkingfundbonds拥有偿债基金的债券solvency偿债能力sourcedocument原始凭证soleproprietorship独资企业specificidentificationmethod个别鉴定法specialjournals特种日记账statedvalue股本statementoffinancialcondition财务状况表statementoffinancialposition财务状况表stockcertificate股票凭证stockholders’equity股东权益statementofcashflows现金流量表statementofearnings收益表statementofine利润表statementofineandretainedine损益和留存收益表statementofoperations损益表statementofretainedine留存收益表statementofrevenueandexpenses损益表statedrate名义利率straight-linedepreciation直线折旧subordinateddebentures次级贷款Ttangibleassets有形资产T-accountT-型账户terminalvalue终值temporaryaccounts临时账户transaction交易trialbalance试算平衡表trustindenture信托契约trademarks商标Uunearnedrevenue未实现收入(预收账款)underwriters承销商unregisteredinstrument未记名证券unsubordinateddebenture普通信用债券unitdepreciation单件折旧usefullife使用寿命Wweighted-averagecost加权平均成本wholesaler批发商workingcapital营运资本workingcapitalratio营运资本比率workingpaper工作表worksheet工作底稿workinprocessinventory在制品write-down减值Yyieldtomaturity到期收益率,到期收益感谢阅读多年企业管理咨询经验,专注为企业和个人提供精品管理方案,企业诊断方案,制度参考模板等欢迎您下载,均可自由编辑。

(财务管理表格)财务英语中英文对照表(部分)

(财务管理表格)财务英语中英文对照表(部分)

财务英语中英文对照表Aaccount 账户account payable 应付账款accounting system 会计系统Accounting Principle Board (APB) (美国)会计准则委员会accrual basis 权责发生制(应计制)accumulated depreciation 累计折旧account FORMat 账户格式accrue 应计accounting cycle 会计循环accounts receivable 应收账款accounts receivable turnover 应收账款周转率accelerated depreciation 加速折旧adjusting entries 调整分录adjustment 调整aging of accounts receivable 应收账款账龄分析法allowance for bad debts 坏账准备allowance for doubtful accounts 坏账准备allowance for uncollectible 坏账准备allowance method 备抵法allowance for depreciation 折旧备抵账户amortization 摊销annual report 年度报告annuity 年金assets 资产audit 审计auditor’s opinion 审计意见书auditor 审计师audit committee 审计委员会average collection period 平均收账期AICPA 美国注册会计师协会APB Opinions 会计准则委员会意见书Bbalance 余额bad debt recoveries 坏账收回bad debts 坏账bad debts expense 坏账费用balance sheet 资产负债表balance sheet equation 资产负债表等式basket purchase 一揽子采购betterment 改造投资,改造工程投资bearer instrument 不记名票据bonds 债券book of original entry 原始分录账簿book value 账面价值Ccapital 资本capital stock certificate 股本证明书cash basis 收付实现制(现金收付制)cash dividends 现金股利cash flow statement 现金流量表carrying amount 账面价值carrying value 账面价值callable bonds 可赎债券,可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁(指融资租赁)cash discounts 现金折扣cash equivalents 现金等价物capital improvement 资本改造支出capitalized 资本化callable bonds 可赎债券,可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁(指融资租赁)certified public accountant(CPA) 注册会计师charge ①费用;②赊账,指赊欠而采用记账的方式;③留置权chart of account 会计科目表closing entries 结账分录closing the books 结账classified balance sheet 分类资产负债表compound interest 复利compound interest method 复利法contingent liability 或有负债contractual rate 合同比率convertible bonds 可兑换债券coupon rate 息票利率covenant 合同条款common stock 普通股compound entry 复合分录corporation 公司cost of goods sold 销售成本cost of sales 销售成本cost recovery 成本收回compound entry 复合分录continuity convention 持续经营惯例contra account 抵减账户contra asset 抵减资产cost-benefit criterion 成本-效益标准compensating balances 补偿性存款额conservatism 稳健性,保守性comparative financial statement 比较财务报表consistency 一致性cost of goods available for sale可供销售的商品成本cost valuation 成本计价consignment 寄销copyright 版权creditor 债权人credit 贷方cross-referencing 对照检录cutoff error 截止错误,截账误差current assets 流动资产current liabilities 流动负债current ratio 流动比率current yield 本期收益率Ddata processing 数据处理过程days to collect account receivable 应收账款收回天数debtor 债务人depreciation 折旧debit 借方deferred credit 递延贷项deferred revenue 递延收入debenture 公司债券debt-to-equity ratio 债务股本比debt-to-total-assets ratio 债务全部资产比deferred charges 递延费用depletion 折耗depreciable value 应计折旧depreciation schedule 折旧计划表discount amortization 债券折价摊销discount on bonds 债券折价discount rates 贴现率disposal value 残值double-entry system 复式记账系统double-declining-balance depreciation (DDB) 双倍余额递减法Eearnings 收益(利润)economic life 经济寿命effective-interest amortization 实际利率摊销法effective interest rate 实际利率entity 主体(会计主体)explicit transactions 明计交易expenses费用expenditures 支出Fface amount 票面值FASB Statement 财务会计委员会公告financial accounting 财务会计Financial Accounting Standards Board (FASB) (美国)财务会计准则委员会fiscal year ①会计年度(财务年度);②财政年度financing lease 融资租赁法finished goods inventory 产成品存货fixed assets 固定资产franchises 特许经营权,专营权first-in, first-out(FIFO) 先进先出F.O.B. destination目的地抵岸价格F.O.B. shipping point起运点交货Foreign Corrupt Practices Act 反国外行贿法案freight in 运入运费freight out 运出运费future value 将来值GGAAP 一般公认会计原则generally accepted accounting principles 一般公认会计原则general journal 普通日记账general ledger 总分类账general controls 一般控制going concern convention 持续经营惯例goodwill 商誉gross margin 毛利gross margin percentage 毛利率gross profit毛利gross profit percentage 毛利率gross profit test 毛利测试法gross sales 销售收入总额Hholding gain 资产置存收益Iimplicit transactions 内含成本imprest basis 定额备用金制implicit interest 隐含利息imputed interest 推算利息imputed interest rate 推算利率improvement 改造投资intangible assets 无形资产independent opinion 独立意见书inventory 存货income 利润(收益)income statement利润表interim periods 期间International Accounting Standards Committee(IASC)国际会计准则委员会interest 利息interest-coverage ratio 利率保障系数interest period 利息期interest rate 利率inventory profit 存货利润,存货盈利inventory shrinkage 库存损耗inventory turnover 存货周转率inward transportation 运入运费input controls 输入控制internal control 内部控制Jjournal entry 日记账分录journalizing 记录日记账Kkeying of entries 分录锁定Llast-in, first-out(LIFO) 后进先出lease 租赁ledger 分类账leasehold 租赁权leasehold improvement 租赁资产改良投资liabilities负债limited liability 有限责任line of credit 信用贷款之最高额度LIFO increment 后进先出增量LIFO layer后进先出存货层次LIFO reserve 后进先出法准备licenses 许可(证)long-lived assets 长期资产long-term-debt-to - total-capital ratio 长期债务与总资本比long-term liabilities 长期债务lower-of-cost-or-market method(LCM) 成本与市价孰低Mmanagement reports 管理报告management accounting 管理会计matching 配比原则materiality convention 重要性惯例market rate 市价,市场利率,市场汇率mortgage bond 抵押债券multiple-step income statement 多步式利润表Nnotes payable 应付票据net income 净利润net book value 账面净值net sales 销售净额nominal interest rate 名义利率Oopen account ①未清账;②赊账,指赊购和记账交易operating income 营业收益operating profit营业利润operating cycle 营业周期operating statement 营业报表operating lease 经营租赁other postretirement benefits 其它退休后保障output controls 输出控制owners’ equity 所有者权益Ppatents 专利权paid-in capital 投入资本(缴入股本)paid-in capital in excess of par value 超面值缴入股本partnership 合伙企业par value 股面价值,票面价值pensions 养老金percentage of accounts receivable method 应收账款百分比法percentage of sales method 销售百分比法period costs 期间费用permanent account 永久账户periodic inventory system 存货定期盘存制度perpetual inventory system 存货永续盘存制度physical count 实物盘点plant assets 固定资产P&L statement 损益表posting 过账pretax income 税前收益profitability evaluation 获利能力评估privately accounting 企业会计privately owned 私有公司product costs 制造成本profit 利润premium on bonds 债券溢价present value 现值processing controls 过程控制principal 本金private placement 私募promissory note 期票protective covenant 防护条款public accounting 公共会计publicly owned 国有企业Rraw material inventory 原材料存货reliability 可靠性recognition 确认reinvested earnings 留存收益results of operations 损益表retained income留存收益revenue 收入report FORMat 报告式return on sales ratio 销售回报率return on stockholders’ equity ratio 股东权益回报率registered instrument 记名证券replacement cost 重置成本retailer 零售商reversing entries 回转分录retail inventory method 零售价盘存法retail method 零售法residual value 剩余价值Ssalvage value 残值sales 销售额sales revenue 销售收入scrap value 废料价值Securities and Exchange Commission (SEC)(美国)证券交易委员会shareholders’ equity 股东权益simple entry 简单分录single-step income statement 单步式利润表simple interest 单利sinking fund 偿债基金sinking fund bonds 拥有偿债基金的债券solvency 偿债能力source document 原始凭证sole proprietorship 独资企业specific identification method 个别鉴定法special journals 特种日记账stated value 股本statement of financial condition 财务状况表statement of financial position 财务状况表stock certificate 股票凭证stockholders’ equity 股东权益statement of cash flows 现金流量表statement of earnings 收益表statement of income 利润表statement of income and retained income 损益和留存收益表statement of operations 损益表statement of retained income 留存收益表statement of revenue and expenses 损益表stated rate 名义利率straight-line depreciation 直线折旧subordinated debentures 次级贷款Ttangible assets 有形资产T-account T-型账户terminal value 终值temporary accounts 临时账户transaction 交易trial balance 试算平衡表trust indenture 信托契约trademarks 商标Uunearned revenue 未实现收入(预收账款)underwriters 承销商unregistered instrument 未记名证券unsubordinated debenture普通信用债券unit depreciation 单件折旧useful life 使用寿命Wweighted-average cost 加权平均成本wholesaler 批发商working capital 营运资本working capital ratio 营运资本比率working paper 工作表work sheet 工作底稿work in process inventory 在制品write-down 减值Yyield to maturity到期收益率,到期收益。

财务名词中英文

财务名词中英文

財務專有名詞中英文對照AAA 美国会计学会Abacus 算盘杂志abacus 算盘Abandonment 废弃,报废;委付abandonment value 废弃价值abatement ①减免②冲销ability to service debt 偿债能力abnormal cost 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line 线上工程absolute amount 绝对数,绝对金额absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb 摊配,转并absorption account 摊配账户,转并账户absorption costing 摊配成本计算法abstract 摘要表abuse 滥用职权abuse of tax shelter 滥用避税工程ACCA 特许公认会计师公会accelerated cost recovery system 加速成本收回制度accelerated depreciation method 加速折旧法,快速折旧法acceleration clause 加速偿付条款,提前偿付条款acceptance ①承兑②已承兑单据③验收acceptance bill 承兑单据acceptance register 承兑单据登记簿acceptance sampling 验收抽样access time 存取时间accommodation 融通accommodation bill 融通单据accommodation endorsement 融通背书account ①账户,会计科目②账簿,报表③账目,账项④记账accountability 经营责任,会计责任accountability unit 责任单元Accountancy 会计杂志accountancy 会计accountant 会计员,会计师accountant general 会计主任,总会计accounting in charge 主管会计师accountant,s legal liability 会计师的法律责任accountant,s report 会计师陈述accountant,s responsibility 会计师职责account form 账户式,账式accounting ①会计②会计学accounting assumption 会计假定,会计假设accounting basis 会计基准,会计底子方法accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention 会计常规,会计惯例accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素accounting entity 会计主体,会计个体accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure 会计表露,会计表露风险accounting firm 会计事务所Accounting Hall of Fame 会计名人堂accounting harmonization 会计协调化accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统accounting internationalization 会计国际化accounting journals 会计杂志accounting legislation 会计法规accounting manual 会计手册accounting objective 会计目标accounting period 会计期accounting policies 会计政策accounting postulate 会计假设accounting practice 会计实务accounting principle 会计原那么Accounting Principle Board 会计原那么委员会accounting procedures 会计程序accounting profession 会计职业,会计专业accounting rate of return 会计收益率accounting records 会计记录,会计簿籍Accounting Review 会计评论accounting rules 会计规那么Accounting Series Release 会计公告文件accounting service 会计效劳accounting software 会计软件accounting standard 会计尺度,会计准那么accounting standardization 会计尺度化Accounting Standards Board 会计准那么委员会(英) Accounting Standards Committee 会计准那么委员会(英) accounting system ①会计制度②会计系统accounting technique 会计技术accounting theory 会计理论accounting transaction 会计业务,会计账务Accounting Trend and Techniques 会计趋势和会计技术accounting unit 会计单元accounting valuation 会计计价accounting year 会计年度accounts 会计账簿,会计报表account sales 承销清单,承销陈述单accounts payable 应付账款accounts receivable 应收账款accounts receivable aging schedule 应收账款账龄阐发表accounts receivable assigned 已转让应收账款accounts receivable collection period 应收账款收款期accounts receivable discounted 已贴现应收账款accounts receivable financing 应收账款筹资,应收账款融资accounts receivable management 应收账款办理accounts receivable turnover 应收账款周转率,应收账款周转次数accretion 增殖accrual basis accounting 应计制会计,权责发生制会计accrued asset 应计资产accrued expense 应计费用accrued liability 应计负债accrued revenue 应计收入accumulated depreciation 累计折旧accumulated dividend 累计股利accumulated earnings tax 累积盈余税,累积收益税accumulation 累积,累计acid test ratio 酸性试验比率acquired company 被盘购公司,被兼并公司acquisition 购置,盘购acquisition accounting 盘购会计acquisition cost 购置成本acquisition decision 购置决策acquisition excess 盘购超支acquisition surplus 盘购盈余across-the-board 全面调整ACT 预交公司税act 法案,法规action 起诉,诉讼active account 活动账户active assets 活动资产activity 业务活动,作业activity account 作业账户activity accounting 作业会计activity ratio 业务活动比率activity variance 业务活动量差别act of bankruptcy 破产法act of company 公司法act of God 天灾,不成抗力actual capital 实际成本actual value 实际价值actual wage 实际工资added value 增值added value statement 增值表added value tax 增值税addition 增置,扩建additional depreciation 附加折旧,补提折旧additional paid-in capital 附加实缴成本additional tax 附加税adequate disclosure 充实披露adjunct account 附加账户adjustable-rate bond 可调整利率债券adjusted gross income 调整后收益总额,调整后所得总额adjusted trial balance 调整后试算表adjusting entry 调整分录adjustment 调整adjustment account 调整账户adjustment bond 调整债券administrative accounting 行政办理会计administrative budget 行政办理预算administrative expense 行政办理费用ADR 资产折旧年限幅度ad valorem tax 从价税advance 预付款,垫付款advance corporation tax 预交公司税advances from customers 预收客户款advance to suppliers 预付货款adventure 投机经营,短期经营adverse opinion 背面定见,否认定见adverse variance 不利差别,逆差advisory services 咨询效劳affiliated company 联营公司affiliation 联营after closing trial balance 结账后试算表after cost 售后成本after date 出票后兑付after sight 见票后兑付after-tax 税后AGA 当局会计师联合会age 寿命,账龄,资产使用年限age allowance 春秋减免age analysis 账龄阐发agency 代办署理,代办署理关系agency commission 代办署理佣金agency fund 代管基金agenda 议事日程,备忘录agent 代办署理商,代办署理人aggregate balance sheet 合并资产负债表aggregate income statement 合并损益表AGI 调整后收益总额,调整后所得总额aging of accounts receivable 应收账款账龄阐发aging schedule 账龄表agio 贴水,折价agiotage 汇兑业务,兑换业务AGM 年度股东大会agreement 协议agreement of partnership 合伙协议AICPA 美国注册公共会计师协会AIS 会计信息系统all capital earnings rate 成本总额收益率all-inclusive income concept 总括收益概念allocation 分摊,分配allocation criteria 分配尺度allotment ①分配,拨付②分配数,拨付数allowance ①备抵②折让③津贴allowance for bad debts 呆账备抵allowance for depreciation 折旧备抵账户allowance method 备抵法all-purpose financial statement 通用财政报表,通用会计报表alpha risk 阿尔法风险,第一种审计风险altered check 涂改支票alternative accounting methods 可选择性会计方法alternative proposals 替代方案,备选方案amalgamation 企业合并American Accounting Association 美国会计学会American depository receipts 美国银行证券存单,美国银行证券托存收据American Institute of Certified Public Accountants 美国注册会计师协会,美国注册公共会计师协会American option 美式期权American Stock Exchange 美国股票交易所amortization ①摊销②摊还amortized cost 摊余成本amount 金额,合计amount differ 金额不符amount due 到期金额amount of 1 dollar 1元的本利和analysis 阐发analyst 阐发师analytical review 阐发性查抄annual audit 年度审计annual closing 年度结账annual general meeting 年度股东大会annualize 按年折算annualized net present value 折算年度净现值annual report 年度陈述annuity 年金annuity due 期初年金annuity in advance 预付年金annuity in arrears 迟付年金annuity method of depreciation 年金折旧法antedate 填早日期anticipation 预计,预列anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资anti-profiteering tax 反暴利税anti-tax avoidance 反避税anti-trust legislation 反拖拉斯立法A/P 应付账款APB 会计原那么委员会APB Opinion 会计原那么委员会定见书Application 申请,申请书applied overhead 已分配间接费用appraisal 估价appraisal capital 评估成本appraisal surplus 估价盈余appraiser 估价员,估价师appreciation 增值appropriated retained earnings 已拨定留存收益,已指定用途留存收益appropriation 拨款,指拨经费appropriation account ①拨款账户②留存收益分配账户appropriation budget 拨款预算approval 核定,审批approved account 核定账户approved bond 核定债券A/R 应收账款arbitrage 套利,套汇arbitrage transaction 套利业务,套汇业务arbitration 仲裁,公断arithmetical error 算术误差arm,s-length price 正常价格,公正价格arm,s-length transaction 一臂之隔交易,正常交易ARR 会计收益率arrears ①拖欠,欠款②迟付arrestment 财富扣押Authur Anderson & Co. 约瑟•安德森会计师事务所,安达信会计师事务所article 文件条文,合同条款articles of incorporation 公司章程articles of partnership 合伙契约articulate 环接articulated concept 环接不雅念artificial intelligence 人工智能ASB 审计准那么委员会ASE 美国股票交易所Asian Development Bank 亚洲开发银行Asian dollar 亚洲美元asking price 索价,卖方报价assessed value 估订价值assessment ①估定,查定②出格税捐,出格摊派税捐asset 资产asset cover 资产担保,资产包管asset depreciation range 资产折旧年限幅度asset-liability view 资产—负债不雅念asset quality 资产质量asset retirement 资产退役,资产报废asset revaluation 资产重估价asset stripping 资产剥离,资产拆卖asset structure 资产布局asset turnover 资产周转率asset valuation 资产计价assignment of accounts receivable 应收账款转让associated company 联属公司,从属公司Association of Government Accounting 当局会计师协会assumed liability 承担债务,承付债务AT 税后at cost 按成本at par 按票面额,平价at sight 见票兑付,即期兑付attached account 被查封账户attachment 扣押,查封attest 证明,验证attestation 证明书,鉴定书audit 审核,审计auditability 可审核性audit committee 审计委员会audit coverage 审计范围audited financial statement 审定财政报表,审定会计报表audit evidence 审计证据,审计凭证Audit Guides 审计指南auditing ①审计②审计学auditing procedure 审计程序auditing process 审计过程auditing standard 审计尺度,审计准那么Auditing Standards Board 审计准那么委员会Auditor 审计员,审计师auditor general 审计主任,总审计auditor,s legal liability 审计师法律责任auditor,s opinion 审计师定见书auditor,s report 审计师陈述,查账陈述audit program 审计工作方案audit report 审计陈述audit risk 审计风险audit sampling 审计抽样audit software 审计软件audit test 审计抽查audit trail 审计脉络,审计线索audit working paper 审计工作草稿authorized capital stock 核定股本,法定股本automated clearing house 自动单据交换所automated teller machine 自动取款机automatic transfer service 自动转账效劳available asset 可用资产available inventory 可用存货average balance 平均余额average collection period 平均收款期average cost 平均成本average-cost method 平均成本法average inventory 平均存货,平均库存average life 平均寿命,平均使用年限average payment period (of accounts payable) 应付账款平均付款期average rate of return 平均收益率averages 股票价格平均指数avoidable cost 可防止成本back charge 欠费费用back date 倒填日期,填早日期backed bill 背书单据back-end load 后期承担backer ①单据担保人②财政撑持人backlog depreciation 欠提折旧back order 欠交订货back pay 欠付工资back tax 欠交税款back-to-back credit 对开信用证back-to-back loan 对销贷款back wardation 倒价backward integration 逆向合并bad check 空头支票bad debt 呆账,呆账账户bad debt account 呆账账户bad debt expense 呆账费用bad debt ratio 呆账比率bad debt recovery 呆账收回bailment 寄销,寄托bailout 抽资bailout period 投资返还期balance ①余额②平衡balance budget 平衡预算balance due 结欠余额balance fund 平衡基金balance of account 账户余额balance of payment 国际出入差额balance of retained earnings 留存收益余额balance sheet 资产负债表balance sheet account 资产负债表账户balance sheet analysis 资产负债表阐发balance sheet audit 资产负债表审计balance sheet date 结账日期balance sheet ratio 资产负债表比率balance sheet total 资产负债表总额balloon payment 漂浮式付款bank 银行bank(er,s) acceptance 银行承兑,银行承兑汇票bank balance 银行存款余额bankbook 存折bank charge 银行手续费bank checking account 银行支票账户,银行活期存款账户bank confirmation 银行证明信函bank credit 银行信用,银行信贷bank custody 银行保险库bank draft 银行汇票banker ①银行家②银行bank failure 银行倒闭bank loan 银行贷款bank overdraft 银行透支bank reconciliation statement 银行对账单,银行存款调节表bank reference 银行征信信函bank run 银行挤兑bankruptcy 破产bankruptcy act 破产法bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy prediction 破产判断Bankruptcy Reform Act of 1978 1978年破产鼎新法bank transfer 银行汇兑业务,银行转账业务bargain ①合同,谈判②廉价货bargain money 定金bargain purchase option 承租人优先购置权bargain renewed option 承租人优先续租权bargain sale 廉价发卖barometers 经济晴雨表,经济指标barometers stock 晴雨表股票barter 以货易货barter transaction 易货业务base 基数base period 基期base price 基价base rate 根底利率base stock 根底存量BASIC 根底语言basic earnings per share 每股根底收益basis 基准basis of accounting 会计基准,会计方法basis of taxation 计税基准basis point 基点basket purchase 整套采购,总价采购batch costing 分批成本计算法batch processing 分批处置,分批数据处置B/D 过次页B/E 汇票BE analysis 损益分界阐发,保本阐发bear ①承担,承担②卖空者,空头bearer 持票人bearer bond 不记名债券bearer draft 不记名汇票bear interest 附息,承担利息bear market 熊市,下跌行情bear squeeze 榨空头beating the market 战胜股市before-separation cost 别离前成本before-tax income 税前收益Beginners All-purpose Symbolic Instruction Code 根底语言,初学者通用符号指令语言beginning balance 期初余额beginning inventory 期初存货bellwether security 领头证券,龙头证券below par 低于票面价值below the line 线下工程beneficial interest 受益人权益beneficial owner 受益权人beneficiary 受益人,受款人,受赔人benefit ①效益,利益②福利金,津贴benefit-cost analysis 效益成本阐发benefit-cost ratio 效益成本比率benefit fund 福利基金benefit in kind 实物福利benefit system 职工福利制度best-efforts agreement 证券尽力推销协议beta coefficient 贝塔系数beta risk 贝塔风险,第二种类型误差betterment 改造投资,改造工程投资B/F 余额承前Bias 偏差,偏向性bid ①买价②投标bid bond 投标包管金bid price ①买方出价,买价②投标价格big bath 巨额冲销Big Board 大证券交易所Big Five 五大会计师事务所bill ①汇票,单据②通知单,清单③账单,发货票billing 开发票,开账单billing clerk 开票员bill of entry 报关单bill of exchange 汇票bill of lading 提货单,提单bill of materials 用料单bill of sales 销货清单,卖据bills payable 应付单据bills receivable 应收单据B/L 提货单black market 暗盘black money 黑钱blank bill of lading 不记名提货单blank check 空白支票blank endorsement 不记名背书blanket mortgage 总括典质blanket order 总括订货单blanket price 总括价格blind entry 掉实分录,未加说明的分录blind purchase 盲目采购blue-chip 蓝筹码股票,热门股票blue-sky laws 蓝天法,股票发行控制法board chairman 董事长board minutes 董事会会议记录board of directors 董事会board of trade 同业公会,商会bond ①债券②包管书,包管金③忠诚包管bond conversion 债券兑换bond discount 债券折价bonded goods 保税货物bonded warehouse 保税仓库bond financing 债券筹资bondholder 债券持有人bond indenture 债券信托契约,债券契约bonding company 忠诚担保公司bond issue cost 债券发行成本bond premium 债券溢价bond rating 评定债券等级bonds outstanding 畅通在外债券,未偿付债券bonds payable 应付公司债券bond yield 债券收益率bonus 奖金,红利bonus issue 发行红利股book ①账簿②账面的③记账book audit 账簿审计book balance 账面余额book inventory 账面存货,账面盘存bookkeeper 簿记员,记账员bookkeeping ①簿记,记账②簿记学book of final entry 终结分录账簿book of orginal entry 原始分录账簿book profit 账面利润,账面盈利book rate of return 账面收益率books of accounts 账簿book value 账面价值book value per share 每股账面价值boot 补价borrowing 借贷,借款borrowing power 借款能力bottom line 损益表底线,最终财政成果B/R 应收单据branch 分支机构,分店branch accounting 分支机构会计,分店会计branch current account 分支机构往来账户,分店往来账户branch ledger 分支机构分类账brand name 牌号名称,商标名称breach of contract 违约,违反合同breach of trust 违反信托breakdown 分解,按细目分类break-even analysis 损益分界阐发,损益平衡阐发break-even chart 损益分界图表,损益平衡图表break-even point 损益分界点,损益平衡点break-up value 拆卖价值bribes and kickbacks 贿赂和回扣bridging loan 过渡性贷款British Accounting Association 英国会计学会broker 经纪人brokerage 经纪人佣金brought down 入次页,过次页brought forward 承前页budget 预算budgetary control 预算控制budget decision 预算决策bugeting 预算编制budget management 预算办理budget variance 预算差别buffer stock 保险库存,缓冲存货bull ①买空②买空者,多头bullion 金银块,金银条bull market 牛市,涨市burden 间接费用burden rate 间接费用率business ①商业,工商业②企业③经营,营业business accounting 企业会计business barometer 工商业指标business combination 企业合并business cycle 商业周期,商业循环business environment 企业环境business failure 经营掉败business income 企业收益,营业收益business risk 经营风险,营业风险business segment 企业分部business transaction 企业交易,营业业务business trust 企业经营信托buy and hold decision 购入和持存决策buyer,s credit 买方信贷buying expense 进货费用buyout 收购股权,收购控制股权buy over 收买,贿赂bylaws 公司章程细那么by-product 副产物CA 特许会计师cable transfer 电汇calculation 计算calculator 计算器calendar year 日历年度call ①期前偿还,期前兑回②催交股款③买方期权callable bond 可提前兑回债券callable preferred stock 可提前兑回优先股call loan 活期拆放贷款call option 股票购置期权call premium 提前兑回溢价call price 提前兑回价格call provision 提前兑回条款cancelable lease 可打消租约cancelled check 注销支票C & F 货价加运费C & I 货价加保险费capacity ①出产能力②偿债能力capacity cost 出产能力成本,经营能力成本capacity to borrow 借款能力capacity to contract 订约能力,订约资格capital 成本金,成本capital account 成本账户capital addition 成本增置capital allowance 成本减免capital and liabilities ratio 成本负债比率capital appreciation 成本升值capital asset 成本性资产capital asset pricing model 成本性资产计价模型capital authorized 额定成本,法定成本capital budget 成本预算capital cost 成本成本capital deficit 成本亏绌capital expenditure 成本支出capital gain 成本利得,成本收益capital impairment 成本减损capital intensive 成本密集capital investment 成本投资capital investment appraisal 成本投资评价capitalization 成本化capitalization of earnings 收益成本化capitalization of interest 利息成本化capitalized value 成本化价值capital lease 成本租赁capital leverage 成本杠杆作用capital loss 成本损掉capital maintenance concept 成本保持概念,成本维护概念capital market 成本市场capital market line 成本市场贝塔风险线capital outlay 成本支出capital-output ratio 成本产值比率capital paid-in 实缴股本,投入股本capital rationing 成本分配capital reorganization 成本改组capital reserve 成本公积金capital return 成本收益率,投资回收率capital stock 股本capital stock outstanding 发行股本,畅通在外股本capital stock premium 股本溢价capital stock subscriptions 认购股本capital structure 股本布局capital structure decision 成本布局决策capital surplus 成本盈余capital turnover 成本周转率capital verification 成本验证,验资CAPM 成本性资产计价模型carried interest 附带权益carry back 结转前期扣减,移前扣减carrying cost 置存成本,储存成本carrying value ①置存价值②典质品价值carry over ①结转下期扣减,移后扣减②结转库存,滚存量CASB 成本会计准那么委员会cash ①现金②兑现cashability 变现能力cash account 现金账户cash asset 现金资产cash audit 现金审计cash basis accounting 现金收付制会计,收付实现制会计cash bonus 现金红利cash break-even analysis 现金损益分界阐发cash budget 现金预算cash cow 现金母牛cash deficit 现金亏绌cash disbursement journal 现金支出日记账cash discount 现金折扣cash dividend 现金股利cash equivalent 现金等价物cash equivalent value 现金等值cash flow ①现金流转②现金流量cash flow statement 现金流转表,现金流量表cash-flow to capital-expenditure ratio 现金流量对成本支出比率cash-flow to total-debt ratio 现金流量对负债总额比率cash forecast 现金预测cashier 出纳员cashier,s check 银行本票cash in transit 在途现金cash journal 现金日记账cash on delivery 货到付现cash on hand 库存现金cash position 现金状况,现金头寸cash receipts journal 现金收入日记账cash records 现金记录cash sale 现金发卖cash shortages and overages 现金缺溢cash statement 现金报表cash turnover ratio 现金周转率cash with order 现金订货,订货现金casting 加总,合计casual audit 临时审计CBA 成本效益阐发CCA 现时成本会计CD 存款单ceiling 最高限额ceiling price 最高限价central bank 中央银行centralization 集中经营,集权certainty 确定性certainty decision 确定性决策certainty equivalent 确定等值certainty equivalent coefficient 确定等值系数certificate of capital verification 验资证明书certificate of deposit 存款单certificate of incorporation 公司登记执照,公司注册证书certificate of indebtedness 借据certificate of protest 拒付证明书certified accountant 注册会计师certified check 保付支票certified data processor 注册数据处置师certified financial planners 注册财政方案师certified financial statement 已审核财政报表,已审核会计报表certified information system auditor 注册信息系统审计师certified internal auditor 注册内部审计师certified management accountant 注册办理会计师certified public accountant 注册公共会计师certifying officer 签付员chain discount 连锁折扣chain liquidation 持续清算chairman of the board of director 董事长chairman,s report 董事长陈述change fund 找零备用金changing prices accounting 物价变更会计charge ①费用②借记,借项③赊账④留置权charge account 赊账,赊账账户charge and discharge statement 信托财富(或遗产)出入报表charge card 付款卡charge off 注销charge sale 赊销charter 执照,许可证chartered accountant 特许会计师chartered financial analyst 特许财政阐发师charted financial consultant 特许财政咨询师,特许财政参谋chartist 图表阐发专家chart of accounts 账户分类表,会计科目表chattel 动产chattel mortgage 动产典质check ①支票②查抄,查对check and balance system 制约平衡制度,制衡制度check cleaning 支票交换checking account 支票账户,活期存款账户check register 支票登记簿check verification 支票验证chief accountant 总会计,会计主任chief auditor 总审计,审计主任chief cashier 总出纳,出纳主任chief financial officer 财政总裁,财政总经理CHIPS 单据交换所银行内部支付系统chronological book 序时账簿CIF 到岸价格circularization 发函询证circulating asset 流动资产circulating capital 流动成本,流动资金claim 索赔classification of accounts 账户分类表classification of assets 资产分类classification of liabilities 负债分类classification of stockholders, equity 股东产权分类classified common stock 分类普通股classified trial balance 分类试算表claw back 追回税款clean ①不附带保留条件②不附其他单据③不附利息clean bill of exchange 光票汇票clean letter of credit 光票信用证clearance ①结关,报关②单据交换,清算③清仓clearance agent 报关结算代办署理商clearance sale 清仓减价发卖clearing ①单据交换②结算clearing account ①暂记账户,过渡账户②单据交换往来账户clearing house 单据交换所clear-up cause 清理条款clerical error 笔误,记账错误clerk 处事员,职员client 客户,委托人closed account 已结账账户closed-end mutual fund 固定股份互助基金投资公司closely-held company 不公共招股公司closely-held corporation 不公共招股公司closing ①结账②收盘closing adjustment 结账调整,决算调整closing balance 期末余额closing date 结账日期,截止日期closing entry 结账分录closing price 收盘价格closing trial balance 结账试算表CM 奉献毛利,奉献毛益CMA 注册办理会计师CML 成本市场贝塔风险线COBOL 普通商业用语code ①代号,代码②法规,守那么Code of Professional Ethics 职业道德守那么coding 编码coding clerk 编码员coding of accounts 账户编码co-financing 共同融资coin 硬币coinsurance clause 共同保险条款collateral 典质品,担保品collateral bond 典质品担保债券,动产担保债券collateral loan 典质品担保贷款collectibles 保藏物collection agency 收账代办署理商collection period 收款期collective policy 收账政策collusion 串通舞弊columnar journal 多栏式日记账combination 企业合并combined financial statement 合并财政报表,合并会计报表combined journal and ledger 合并日记分类账,日记总账comfort letter 安抚信函commercial bank 商业银行commercial bill 商业汇票commercial credit 商业信用commercial law 商法commercial paper ①商业单据②畅通单据commission 佣金,手续费commitment ①承诺付款②承诺贷款commitment fee 承诺费commodity 商品,货物commodity exchange 商品交易所Common Business Oriented Language 普通商业语言common cost 共同成本common dollar 等值美元common-size statement 共同尺度报表common stock 普通股common stock equivalent 等同普通股Common Stock Index 普通股股票价格指数community of interest 共同权益,共同权益集团commuted value 折算价值company 公司company director 公司董事长company finance 公司财政company law 公司法company reserve 公司公积金company tax 公司税comparability 可比性comparative accounting 比较会计,比较会计学comparative statement 比较财政报表,比较会计报表compensating balance 抵偿性存款额,存货抵销余额compensating errors 抵销性错误compensation ①报答②抵偿,抵偿compensatory stock option 抵偿性购股权competitive bidding 竞争性投标compilation of financial statement 编纂财政报表,编纂会计报表complete audit 全部审计complete cycle costs 全部周期成本completed contract method 全部完工法complete transaction 完整经济业务complex capital structure 复杂成本布局complex information processing 复杂信息处置compliance audit 符合规章审计compliance test 符合规章抽查,符合性抽查composite break-even point 综合损益分界点composite depreciation 综合折旧composition 偿债协议,债务和解compound amount of 1 dollar 1元的复利终值,1元的本利和compound discount 复贴现,复折现compound entry 复合分录compound interest 复利compound interest method of depreciation 复利折旧法compound value 复利值comprehensive audit 综合审计comprehensive budget 综合预算comprehensive income 综合收益comptroller 审计长,主计长Comptroller General 总审计长compulsory audit 强制审计compulsory liquidation 强制清算COMPUSTAT 电子计算时机计数据库computed price 推算价格computer 电子计算机computer-aided audit 电子计算机辅助审计computer-aided financial management 电子计算机辅助财政办理computer conferencing 电子计算时机议computer fraud 电子计算机舞弊computerized accounting 电算会计化computer network 电子计算机网络,电子计算机互联网络computer software 电子计算机软件concealment 隐瞒,匿报concept 概念conceptual framework 概念构架,概念体系concern 企业,商号concession ①特许,特许权②折让,优惠condensed balance sheet 简明资产负债表condensed income statement 简明损益表conditional acceptance 附加条件承兑conditional bond 附条件债券confidential information 机密信息,机密资料confirmation letter 询证信函,查证信函confirmed letter of credit 保兑信用证confiscated goods 充公货物,充公货物confiscation 充公,充公conflict of interest 公私利益冲突,借公营私conglomerate combination 跨行业企业合并conglomerate company 跨行业公司,集团公司conglomerate financial statement 集团公司财政报表,集团公司会计报表conservatism ①保守性②稳健性consignment 寄销,寄托consignment account 寄销账户consistency 一致性consolidated financial statement 合并财政报表,合并会计报表consolidation 创立合并consolidation goodwill 合并商誉consortium 国际财团,国际银团consortium project 国际财团投资工程constant price 不变价格constant purchase power accounting 不变购置力会计constituent company 子公司,成员公司construction contract accounting 建筑合同会计construction work in process 在建工程constructive dividend 推定股利constructive fraud 推定欺诈constructive receipt 推定收入consular invoice 领事签证发货票consultant 咨询师,参谋consultant fee 咨询费Consultative Committee of Accounting Bodies 会计团体协商委员会consumed cost 耗用成本Consumer Price Index 消费品物价指数Continental European accounting 欧洲大陆会计contingency 不测事项,或有事项contingency account 不测筹办账户contingency financial plan 应急财政方案contingent gain 或有收益,或有利得contingent loss 或有损掉continuing account 持续账户,结转账户continuing appropriation 持续拨款,持续经费continuing investment 持续投资continuing professional education 专业进修教育,专业持续教育continuing security 持续担保continuity postulate 持续经营假设continuous audit 持续审计continuous budget 持续预算,滚动预算continuous inventory 持续盘存contra account 抵销账户contract 合同contract labor 合同工contractor ①定约人②承包商contract price 合同价格contra entry 对销分录contributed capital 实缴股本contributed capital in excess of par value 实缴股本的股票溢价contribution ①缴入股本②分担费用③奉献毛利④捐献,捐款contribution approach to pricing 奉献毛利法订价contribution margin 献毛益,奉献毛利contribution margin income statement 奉献毛利损益表contribution margin ratio 奉献毛利率contributory pension plan 分担退休金方案control ①控制②管制control account 统制(统驭)账户controllable cost 可控制成本controlled accounts 被统制账户controlled company 受控公司,子公司controller 会计长,主计长controlling company 控制公司controlling-company accounting 控制公司会计controlling interest 控制股权,大都股权convention 惯例,常规conventional accounting 常规会计conventional costing 常规成本计算法conventional income statement 常规损益表conversion ①兑换②换算,折算conversion price 兑换价格conversion rate 兑换率,折算率convertible bond 可兑换债券convertible preferred stock 可兑换优先股conveyance 转让,转让证书cook 篡改账目cooked books 假账coownership company 共有公司coownership of property 共有财富copyright 版权copyright royalty 稿费,版税corporate accounting 公司会计corporate bond 公司债券corporate charter 公司执照corporate finance 公司财政corporate joint venture 合资经营公司,合资公司corporate raider 公司侵夺者corporate readjustment 公司账务从头调整corporate reorganization 公司重组,公司改组Corporate Report 公司陈述corporate risk 公司风险corporation 公司,股份公司corpus 本金correcting entry 更正分录correspondent ①客户,往来商号②代办署理银行corruption 贿赂,行贿cost ①成本②消耗,花费cost absorption 成本摊配,成本转并cost accountant 成本会计师cost accounting 成本会计Cost Accounting Standards 成本会计准那么cost accounts 成本账户cost allocation 成本分摊,成本分配cost analysis 成本阐发cost and freight 货价加运费价格cost and insurance 货价加保险费价格cost audit 成本审计cost basis 成本基准cost-benefit analysis 成本效益阐发cost center 成本中心cost classification 成本分类cost control 成本控制cost distribution 成本分摊,成本分配cost flow 成本流转costing 成本计算法cost, insurance and freight 到岸价格cost ledger 成本分类账cost object 成本对象cost of capital 成本成本cost of goods manufactured 制造成本,半成品成本cost of good sold 销货成本cost of living adjustment 按生活费用调整cost of sales 销货成本cost or market, whichever is lower 成本与市价孰低法cost-plus pricing 成本加成计价法cost principle 成本原那么cost records 成本记录cost report 成本陈述cost sheet 成本单,成本计算单cost variance analysis 成本差别阐发cost-volume-profit analysis 成本—销量—利润阐发counterfeit money 伪造货币countermand 止付,挂掉countersign 会签coupon 息票coupon bond 息票债券Court of Bankruptcy 破产法院covenant 包管条款cover ①弥补,抵偿②包管金,典质财富③补进coverage ①保额②偿债筹办金,偿债能力coverage ratio 偿债能力比率covered interest arbitrage 套息交易。

财务管理-财务英语中英文对照表(部分) 精品

财务管理-财务英语中英文对照表(部分) 精品

财务英语中英文对照表Aaccount 账户account payable 应付账款accounting system 会计系统Accounting Principle Board (APB) (美国)会计准则委员会accrual basis 权责发生制(应计制)accumulated depreciation 累计折旧account FORMat 账户格式accrue 应计accounting cycle 会计循环accounts receivable 应收账款accounts receivable turnover 应收账款周转率accelerated depreciation 加速折旧adjusting entries 调整分录adjustment 调整aging of accounts receivable 应收账款账龄分析法allowance for bad debts 坏账准备allowance for doubtful accounts 坏账准备allowance for uncollectible 坏账准备allowance method 备抵法allowance for depreciation 折旧备抵账户amortization 摊销annual report 年度报告annuity 年金assets 资产audit 审计auditor’s opinion 审计意见书auditor 审计师audit mittee 审计委员会average collection period 平均收账期AICPA 美国注册会计师协会APB Opinions 会计准则委员会意见书Bbalance 余额bad debt recoveries 坏账收回bad debts 坏账bad debts expense 坏账费用balance sheet 资产负债表balance sheet equation 资产负债表等式basket purchase 一揽子采购betterment 改造投资,改造工程投资bearer instrument 不记名票据bonds 债券book of original entry 原始分录账簿book value 账面价值Ccapital 资本capital stock certificate 股本证明书cash basis 收付实现制(现金收付制)cash dividends 现金股利cash flow statement 现金流量表carrying amount 账面价值carrying value 账面价值callable bonds 可赎债券,可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁(指融资租赁)cash discounts 现金折扣cash equivalents 现金等价物capital improvement 资本改造支出capitalized 资本化callable bonds 可赎债券,可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁(指融资租赁)certified public accountant(CPA) 注册会计师charge ①费用;②赊账,指赊欠而采用记账的方式;③留置权chart of account 会计科目表closing entries 结账分录closing the books 结账classified balance sheet 分类资产负债表pound interest 复利pound interest method 复利法contingent liability 或有负债contractual rate 合同比率convertible bonds 可兑换债券coupon rate 息票利率covenant 合同条款mon stock 普通股pound entry 复合分录corporation 公司cost of goods sold 销售成本cost of sales 销售成本cost recovery 成本收回pound entry 复合分录continuity convention 持续经营惯例contra account 抵减账户contra asset 抵减资产cost-benefit criterion 成本-效益标准pensating balances 补偿性存款额conservatism 稳健性,保守性parative financial statement 比较财务报表consistency 一致性cost of goods available for sale可供销售的商品成本cost valuation 成本计价consignment 寄销copyright 版权creditor 债权人credit 贷方cross-referencing 对照检录cutoff error 截止错误,截账误差current assets 流动资产current liabilities 流动负债current ratio 流动比率current yield 本期收益率Ddata processing 数据处理过程days to collect account receivable 应收账款收回天数debtor 债务人depreciation 折旧debit 借方deferred credit 递延贷项deferred revenue 递延收入debenture 公司债券debt-to-equity ratio 债务股本比debt-to-total-assets ratio 债务全部资产比deferred charges 递延费用depletion 折耗depreciable value 应计折旧depreciation schedule 折旧计划表discount amortization 债券折价摊销discount on bonds 债券折价discount rates 贴现率disposal value 残值double-entry system 复式记账系统double-declining-balance depreciation (DDB) 双倍余额递减法Eearnings 收益(利润)economic life 经济寿命effective-interest amortization 实际利率摊销法effective interest rate 实际利率entity 主体(会计主体)explicit transactions 明计交易expenses费用expenditures 支出Fface amount 票面值FASB Statement 财务会计委员会公告financial accounting 财务会计Financial Accounting Standards Board (FASB) (美国)财务会计准则委员会fiscal year ①会计年度(财务年度);②财政年度financing lease 融资租赁法finished goods inventory 产成品存货fixed assets 固定资产franchises 特许经营权,专营权first-in, first-out(FIFO) 先进先出F.O.B. destination目的地抵岸价格F.O.B. shipping point起运点交货Foreign Corrupt Practices Act 反国外行贿法案freight in 运入运费freight out 运出运费future value 将来值GGAAP 一般公认会计原则generally accepted accounting principles 一般公认会计原则general journal 普通日记账general ledger 总分类账general controls 一般控制going concern convention 持续经营惯例goodwill 商誉gross margin 毛利gross margin percentage 毛利率gross profit毛利gross profit percentage 毛利率gross profit test 毛利测试法gross sales 销售收入总额Hholding gain 资产置存收益Iimplicit transactions 内含成本imprest basis 定额备用金制implicit interest 隐含利息imputed interest 推算利息imputed interest rate 推算利率improvement 改造投资intangible assets 无形资产independent opinion 独立意见书inventory 存货ine 利润(收益)ine statement利润表interim periods 期间International Accounting Standards mittee(IASC)国际会计准则委员会interest 利息interest-coverage ratio 利率保障系数interest period 利息期interest rate 利率inventory profit 存货利润,存货盈利inventory shrinkage 库存损耗inventory turnover 存货周转率inward transportation 运入运费input controls 输入控制internal control 内部控制Jjournal entry 日记账分录journalizing 记录日记账Kkeying of entries 分录锁定Llast-in, first-out(LIFO) 后进先出lease 租赁ledger 分类账leasehold 租赁权leasehold improvement 租赁资产改良投资liabilities负债limited liability 有限责任line of credit 信用贷款之最高额度LIFO increment 后进先出增量LIFO layer后进先出存货层次LIFO reserve 后进先出法准备licenses 许可(证)long-lived assets 长期资产long-term-debt-to - total-capital ratio 长期债务与总资本比long-term liabilities 长期债务lower-of-cost-or-market method(LCM) 成本与市价孰低Mmanagement reports 管理报告management accounting 管理会计matching 配比原则materiality convention 重要性惯例market rate 市价,市场利率,市场汇率mortgage bond 抵押债券multiple-step ine statement 多步式利润表Nnotes payable 应付票据net ine 净利润net book value 账面净值net sales 销售净额nominal interest rate 名义利率Oopen account ①未清账;②赊账,指赊购和记账交易operating ine 营业收益operating profit营业利润operating cycle 营业周期operating statement 营业报表operating lease 经营租赁other postretirement benefits 其它退休后保障output controls 输出控制owners’ equity 所有者权益Ppatents 专利权paid-in capital 投入资本(缴入股本)paid-in capital in excess of par value 超面值缴入股本partnership 合伙企业par value 股面价值,票面价值pensions 养老金percentage of accounts receivable method 应收账款百分比法percentage of sales method 销售百分比法period costs 期间费用permanent account 永久账户periodic inventory system 存货定期盘存制度perpetual inventory system 存货永续盘存制度physical count 实物盘点plant assets 固定资产P&L statement 损益表posting 过账pretax ine 税前收益profitability evaluation 获利能力评估privately accounting 企业会计privately owned 私有公司product costs 制造成本profit 利润premium on bonds 债券溢价present value 现值processing controls 过程控制principal 本金private placement 私募promissory note 期票protective covenant 防护条款public accounting 公共会计publicly owned 国有企业Rraw material inventory 原材料存货reliability 可靠性recognition 确认reinvested earnings 留存收益results of operations 损益表retained ine留存收益revenue 收入report FORMat 报告式return on sales ratio 销售回报率return on stockholders’ equity ratio 股东权益回报率registered instrument 记名证券replacement cost 重置成本retailer 零售商reversing entries 回转分录retail inventory method 零售价盘存法retail method 零售法residual value 剩余价值Ssalvage value 残值sales 销售额sales revenue 销售收入scrap value 废料价值Securities and Exchange mission (SEC)(美国)证券交易委员会shareholders’ equity 股东权益simple entry 简单分录single-step ine statement 单步式利润表simple interest 单利sinking fund 偿债基金sinking fund bonds 拥有偿债基金的债券solvency 偿债能力source document 原始凭证sole proprietorship 独资企业specific identification method 个别鉴定法special journals 特种日记账stated value 股本statement of financial condition 财务状况表statement of financial position 财务状况表stock certificate 股票凭证stockholders’ eq uity 股东权益statement of cash flows 现金流量表statement of earnings 收益表statement of ine 利润表statement of ine and retained ine 损益和留存收益表statement of operations 损益表statement of retained ine 留存收益表statement of revenue and expenses 损益表stated rate 名义利率straight-line depreciation 直线折旧subordinated debentures 次级贷款Ttangible assets 有形资产T-account T-型账户terminal value 终值temporary accounts 临时账户transaction 交易trial balance 试算平衡表trust indenture 信托契约trademarks 商标Uunearned revenue 未实现收入(预收账款)underwriters 承销商unregistered instrument 未记名证券unsubordinated debenture普通信用债券unit depreciation 单件折旧useful life 使用寿命Wweighted-average cost 加权平均成本wholesaler 批发商working capital 营运资本working capital ratio 营运资本比率working paper 工作表work sheet 工作底稿work in process inventory 在制品write-down 减值Yyield to maturity到期收益率,到期收益。

财务会计名词中英文对照

财务会计名词中英文对照

财务会计名词中英文对照财会名词汉英对照表(1)会计与会计理论会计accounting决策人DeciionMaker投资人Invetor股东Shareholder债权人Creditor财务会计FinancialAccounting管理会计ManagementAccounting成本会计CotAccounting私业会计PrivateAccounting公众会计PublicAccounting注册会计师CPACertifiedPublicAccountant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Proprietorhip合伙人企业Partnerhip公司Corporation会计目标AccountingObjective会计假设AccountingAumption会计要素AccountingElement会计原则AccountingPrinciple会计实务过程AccountingProcedure财务报表FinancialStatement 财务分析FinancialAnalyi会计主体假设Separate-entityAumption货币计量假设Unit-of-meaureAumption持续经营假设Continuity(Going-concern)Aumption会计分期假设Time-periodAumption资产Aet负债Liability业主权益Owner'Equity收入Revenue费用E某pene历史成本原则CotPrinciple收入实现原则RevenuePrinciple配比原则MatchingPrinciple全面披露原则Full-dicloure(Reporting)principle客观性原则ObjectivePrinciple一致性原则ConitentPrinciple重大性原则MaterialityPrinciple稳健性原则ConervatimPrinciple权责发生制AccrualBai现金收付制CahBai财务报告FinancialReport流动资产Currentaet流动负债CurrentLiabilitie长期负债Long-termLiabilitie投入资本ContributedCapital留存收益RetainedEarning(2)会计循环会计循环AccountingProcedure/Cycle会计信息系统AccountinginformationSytem账户Ledger会计科目Account会计分录Journalentry原始凭证SourceDocument日记账Journal总分类账GeneralLedger明细分类账SubidiaryLedger试算平衡TrialBalance现金收款日记账Cahreceiptjournal现金付款日记账Cahdiburementjournal销售日记账SaleJournal购货日记账PurchaeJournal普通日记账GeneralJournal工作底稿Workheet调整分录Adjutingentrie结账Cloingentrie(3)现金与应收账款现金Cah银行存款Cahinbank库存现金Cahinhand流动资产Currentaet偿债基金Sinkingfund定额备用金Impretpettycah支票Check(cheque)银行对账单Banktatement银行存款调节表Bankreconciliationtatement在途存款Outtandingdepoit在途支票Outtandingcheck应付凭单Voucherpayable应收账款Accountreceivable应收票据Notereceivable起运点交货价F.O.Bhippingpoint目的地交货价F.O.Bdetinationpoint商业折扣Tradedicount现金折扣Cahdicount销售退回及折让Salereturnandallowance坏账费用Baddebte某pene备抵法Allowancemethod备抵坏账Baddebtallowance账龄分析法Aginganalyimethod直接冲销法Directwrite-offmethod带息票据Interetbearingnote不带息票据Non-interetbearingnote 出票人Maker受款人Payee本金Principal利息率Interetrate到期日Maturitydate本票Promiorynote贴现Dicount背书Endore拒付费Protetfee(4)存货存货Inventory商品存货Merchandieinventory产成品存货Finihedgoodinventory在产品存货Workinproceinventory原材料存货Rawmaterialinventory起运地离岸价格F.O.Bhippingpoint目的地抵岸价格F.O.Bdetination寄销Conignment寄销人Conignor承销人Conignee定期盘存Periodicinventory永续盘存Perpetualinventory购货Purchae购货折让和折扣Purchaeallowanceanddicount存货盈余或短缺Inventoryoverageandhortage分批认定法Specificidentification加权平均法Weightedaverage 先进先出法Firt-in,firt-outorFIFO后进先出法Lot-in,firt-outorLIFO移动平均法Movingaverage成本或市价孰低法LowerofcotormarketorLCM市价Marketvalue重置成本Replacementcot可变现净值Netrealizablevalue上限Upperlimit下限Lowerlimit毛利法Gromarginmethod零售价格法Retailmethod成本率Cotratio(5)长期投资长期投资Long-terminvetment长期股票投资Invetmentontock长期债券投资Invetmentonbond成本法Cotmethod权益法Equitymethod合并法Conolidationmethod股利宣布日Declarationdate股权登记日Dateofrecord除息日E某-dividenddate付息日Paymentdate债券面值Facevalue,Parvalue债券折价Dicountonbond债券溢价Premiumonbond票面利率Contractinteretrate,tatedrate市场利率Marketinteretratio,Effectiverate股票股利Stockdividend清算股利Liquidatingdividend到期日Maturitydate到期值Maturityvalue直线摊销法Straight-Linemethodofamortization实际利息摊销法Effective-interetmethodofamortization(6)固定资产固定资产PlantaetorFi某edaet原值Originalvalue预计使用年限E某pecteduefullife预计残值Etimatedreidualvalue折旧费用Depreciatione某pene累计折旧Accumulateddepreciation账面价值Carryingvalue应提折旧成本Depreciationcot净值Netvalue在建工程Contruction-in-proce磨损Wearandtear过时Obolecence直线法Straight-linemethod(SL)工作量法Unit-of-productionmethod(UOP)加速折旧法Accelerateddepreciationmethod 双倍余额递减法Double-decliningbalancemethod(DDB)年数总和法Sum-of-the-year-digitmethod(SYD)以旧换新Tradein经营租赁Operatingleae融资租赁Capitalleae廉价购买权Bargainpurchaeoption(BPO)资产负债表外筹资Off-balance-heetfinancing最低租赁付款额Minimumleaepayment(7)无形资产无形资产Intangibleaet专利权Patent商标权Trademark,Tradename著作权Copyright特许权或专营权Franchie商誉Goodwill开办费Organizationcot 租赁权Leaehold摊销Amortization(8)流动负债负债Liability流动负债Currentliability应付账款Accountpayable应付票据Notepayable贴现票据Dicountnote长期负债一年内到期部分Currentmaturitieoflong-termliabilitie 应付股利Dividendpayable预收苏益Prepaymentbycutomer存入保证金Refundabledepoit应付费用Accruale某pene增值税Valueaddedta某营业税Buineta某产品质量担保负债Etimatedliabilitieunderproductwarrantie赠品和兑换券Premium,couponandtradingtamp或有事项Contingency或有负债Contingent或有损失Locontingencie或有利得Gaincontingencie永久性差异Permanentdifference时间性差异Timingdifference应付税款法Ta某epayablemethod纳税影响会计法Ta某effectaccountingmethod长期负债Long-termLiabilitie应付公司债券Bondpayable有担保品的公司债券SecuredBond抵押公司债券MortgageBond保证公司债券GuaranteedBond信用公司债券DebentureBond一次还本公司债券TermBond分期还本公司债券SerialBond可转换公司债券ConvertibleBond可赎回公司债券CallableBond可要求公司债券RedeemableBond记名公司债券RegiteredBond无记名公司债券CouponBond名义利率,票面利率Nominalrate实际利率Actualrate有效利率Effectiverate溢价Premium折价Dicount面值Parvalue直线法Straight-linemethod实际利率法Effectiveinteretmethod到期直接偿付Repaymentatmaturity提前偿付Repaymentatadvance 偿债基金Sinkingfund长期应付票据Long-termnotepayable抵押借款Mortgageloan(10)业主权益权益Equity业主权益Owner'equity股东权益Stockholder'equity投入资本Contributedcapital缴入资本Paid-incapital股本Capitaltock资本公积Capitalurplu留存收益Retainedearning核定股本Authorizedcapitaltock实收资本Iuedcapitaltock发行在外股本Outtandingcapitaltock库藏股Treaurytock完全参加优先股Fullyparticipatingpreferredtock部分参加优先股Partiallyparticipatingpreferredtock非部分参加优先股Nonpartiallyparticipatingpreferredtock现金发行Iuanceforcah非现金发行Iuancefornoncahconideration 股票的合并发行Lump-umaleoftock发行成本Iuancecot成本法Cotmethod面值法Parvaluemethod捐赠资本Donatedcapital盈余分配Ditributionofearning股利Dividend股利政策Dividendpolicy宣布日Dateofdeclaration股权登记日Dateofrecord除息日E某-dividenddate股利支付日Dateofpayment现金股利Cahdividend股票股利Stockdividend拨款appropriation(11)财务报表财务报表FinancialStatement资产负债表BalanceSheet(12)财务状况变动表财务状况变动表中的现金基础SCFP.CahBai(现金流量表)营运资金WorkingCapital全部资源概念All-reourceconcept直接交换业务Directe某change正常营业活动Normaloperatingactivitie财务活动Financingactivitie投资活动Invetingactivitie(13)财务报表分析趋势百分比Trendpercentage比率Ratio股利收益率Dividendyieldratio价益比Price-earningratio资本报酬率Returnoninvetment总资产报酬率Returnontotalaet 债券比率Debtratio优先股收益率Yieldrateonpreferredtock营运资本WorkingCapital周转Turnover存货周转率Inventoryturnover应收账款周转率Accountreceivableturnover流动比率Currentratio速动比率Quickratio酸性试验比率Acidtetratio(14)合并财务报表合并财务报表Conolidatedfinancialtatement吸收合并Merger 创立合并Conolidationompany权益联营合并Poolingofinteretbypurchae权益法Equitymethodd。

财务术语中英文对照大全

财务术语中英文对照大全

财务术语中英文比较大全一、会计与会计理论会计 accounting决议人 Decision Maker投资人 Investor股东 Shareholder债权人 Creditor财务会计 Financial Accounting管理睬计 Management Accounting成本会计 Cost Accounting私业会计 Private Accounting民众会计 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管理睬计协会 IMA美国会计学会 AAA税务稽核署 IRS独资公司 Proprietorship合伙人公司 Partnership公司 Corporation会计目标 Accounting Objectives会计假定 Accounting Assumptions会计因素 Accounting Elements会计原则 Accounting Principles会计实务过程 Accounting Procedures财务报表 Financial Statements财务剖析 Financial Analysis会计主体假定 Separate-entity Assumption钱币计量假定 Unit-of-measure Assumption连续经营假定 Continuity(Going-concern) Assumption 会计分期假定 Time-period Assumption财产 Asset欠债 Liability业主权益 Owner's Equity收入 Revenue花费 Expense利润 Income损失 Loss历史成根源则 Cost Principle收入实现原则 Revenue Principle配比原则 Matching Principle全面表露原则 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重要性原则 Materiality Principle稳重性原则 Conservatism Principle权责发生制 Accrual Basis现金收付制 Cash Basis财务报告 Financial Report流动财产 Current assets流动欠债 Current Liabilities长久欠债 Long-term Liabilities投入资本 Contributed Capital保存利润 Retained Earning------------------------------------------------------------二、会计循环会计循环 Accounting Procedure/Cycle会计信息系统 Accounting information System帐户 Ledger会计科目 Account会计分录 Journal entry原始凭据 Source Document日志帐 Journal总分类帐 General Ledger明细分类帐 Subsidiary Ledger试算均衡 Trial Balance现金收款日志帐Cash receipt journal现金付款日志帐Cash disbursements journal销售日志帐 Sales Journal购货日志帐 Purchase Journal一般日志帐 General Journal工作稿本 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流动财产 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银行存款调理表Bank reconciliation statement 在途存款 Outstanding deposit在途支票 Outstanding check对付凭据 Vouchers payable应收帐款 Account receivable应收单据 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 坏帐花费 Bad debt expense备抵法 Allowance method备抵坏帐 Bad debt allowance损益表法 Income statement approach财产欠债表法 Balance sheet approach帐龄剖析法 Aging analysis method直接冲销法 Direct write-off method带息单据 Interest bearing note不带息单据 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 com------------------------------------------------------------四、存货存货 Inventory商品存货 Merchandise inventory产成品存货 Finished goods inventory在产品存货 Work in process inventory原资料存货 Raw materials inventory起运地离岸价钱 F.O.B shipping point目的地抵岸价钱 F.O.B destination寄销 Consignment寄销人 Consignor承销人 Consignee按期盘存 Periodic inventory永续盘存 Perpetual inventory购货 Purchase购货折让和折扣Purchase allowance and discounts 存货盈利或欠缺Inventory overages and shortages 分批认定法 Specific identification加权均匀法 Weighted average先进先出法 First-in, first-out or FIFO后进先出法 Lost-in, first-out or LIFO挪动均匀法 Moving average成本或市价孰低法Lower of cost or market or LCM 市价 Market value重置成本 Replacement cost可变现净值 Net realizable value上限 Upper limit下限 Lower limit毛利法 Gross margin method零售价钱法 Retail method成本率 Cost ratio------------------------------------------------------------五、长久投资长久投资 Long-term investment长久股票投资 Investment on stocks长久债券投资 Investment on bonds成本法 Cost method权益法 Equity method归并法 Consolidation method股利宣告日 Declaration date股权登记日 Date of record除息日 Ex-dividend date付息日 Payment date债券面值 Face value, Par value债券折价 Discount on bonds债券溢价 Premium on bonds票面利率 Contract interest rate, stated rate市场利率 Market interest ratio, Effective rate一般股 Common Stock优先股 Preferred Stock现金股利 Cash dividends股票股利 Stock dividends清理股利 Liquidating dividends到期日 Maturity date到期值 Maturity value直线摊销法 Straight-Line method of amortization实质利息摊销法Effective-interest method of amortization---------------------------------------------------------六、固定财产固定财产 Plant assets or Fixed assets原值 Original value估计使用年限 Expected useful life估计残值 Estimated residual value折旧花费 Depreciation expense累计折旧 Accumulated depreciation帐面价值 Carrying value应提折旧成本 Depreciation cost净值 Net value在建工程 Construction-in-process磨损 Wear and tear过时 Obsolescence直线法 Straight-line method (SL)工作量法 Units-of-production method (UOP)加快折旧法 Accelerated depreciation method双倍余额递减法Double-declining balance method (DDB)年数总和法 Sum-of-the-years-digits method (SYD)以旧换新 Trade in经营租借 Operating lease融资租借 Capital lease低价购置权 Bargain purchase option (BPO)财产欠债表外筹资Off-balance-sheet financing最低租借付款额Minimum lease payments--------------------------------------------------------七、无形财产无形财产 Intangible assets专利权 Patents商标权 Trademarks, Trade names著作权 Copyrights特许权或专营权Franchises商誉 Goodwill创办费 Organization cost租借权 Leasehold摊销 Amortization--------------------------------------------------------八、流动欠债欠债 Liability流动欠债 Current liability对付帐款 Account payable对付单据 Notes payable贴现单据 Discount notes长久欠债一年内到期部分 Current maturities of long-term liabilities 对付股利 Dividends payable预收利润 Prepayments by customers存入保证金 Refundable deposits对付花费 Accrual expense增值税 value added tax营业税 Business tax对付所得税 Income tax payable对付奖金 Bonuses payable产质量量担保欠债 Estimated liabilities under product warranties 赠品和兑换券 Premiums, coupons and trading stamps或有事项 Contingency或有欠债 Contingent或有损失 Loss contingencies或有益得 Gain contingencies永远性差别 Permanent difference时间性差别 Timing difference对付税款法 Taxes payable method纳税影响会计法Tax effect accounting method递延所得税欠债法Deferred income tax liability method------------------------------------------------------------九、长久欠债长久欠债 Long-term Liabilities对付公司债券 Bonds payable有担保品的公司债券Secured Bonds抵押公司债券 Mortgage Bonds保证公司债券 Guaranteed Bonds信誉公司债券 Debenture Bonds一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可变换公司债券Convertible Bonds可赎回公司债券Callable Bonds可要求公司债券Redeemable Bonds记名公司债券 Registered Bonds无记名公司债券Coupon Bonds一般公司债券 Ordinary Bonds利润公司债券 Income Bonds名义利率,票面利率Nominal rate实质利率 Actual rate有效利率 Effective rate溢价 Premium折价 Discount面值 Par value直线法 Straight-line method实质利率法 Effective interest method到期直接偿付 Repayment at maturity 提早偿付 Repayment at advance偿债基金 Sinking fund长久对付单据 Long-term notes payable 抵押借钱 Mortgage loan--------------------------------------------------十、业主权益权益 Equity业主权益 Owner's equity股东权益 Stockholder's equity投入资本 Contributed capital缴入资本 Paid-in capital股本 Capital stock资本公积 Capital surplus保存利润 Retained earnings审定股本 Authorized capital stock实收资本 Issued capital stock刊行在外股本 Outstanding capital stock 库藏股 Treasury stock一般股 Common stock优先股 Preferred stock积累优先股 Cumulative preferred stock非积累优先股 Noncumulative preferred stock完整参加优先股 Fully participating preferred stock 部分参加优先股 Partially participating preferred stock非部分参加优先股 Nonpartially participating preferred stock现金刊行 Issuance for cash非现金刊行 Issuance for noncash consideration股票的归并刊行Lump-sum sales of stock刊行成本 Issuance cost成本法 Cost method面值法 Par value method捐献资本 Donated capital盈利分派 Distribution of earnings股利 Dividend股利政策 Dividend policy宣告日 Date of declaration股权登记日 Date of record除息日 Ex-dividend date股利支付日 Date of payment现金股利 Cash dividend股票股利 Stock dividend拨款 appropriation------------------------------------------------------------十一、财务报表财务报表 Financial Statement财产欠债表 Balance Sheet利润表 Income Statement帐户式 Account Form报告式 Report Form编制(报表) Prepare工作稿本 Worksheet多步式 Multi-step单步式 Single-step-----------------------------------------------------------十二、财务情况改动表财务情况改动表中的现金基础SCFP.Cash Basis(现金流量表)财务情况改动表中的运营资本基础 SCFP.Working Capital Basis (资本根源与运用表)运营资本 Working Capital所有资源观点 All-resources concept直接互换业务 Direct exchanges正常营业活动 Normal operating activities财务活动 Financing activities投资活动 Investing activities-----------------------------------------------------------十三、财务报表剖析财务报表剖析 Analysis of financial statements比较财务报表 Comparative financial statements趋向百分比 Trend percentage比率 Ratios一般股每股利润 Earnings per share of common stock股利利润率 Dividend yield ratio价益比 Price-earnings ratio一般股每股帐面价值 Book value per share of common stock 资本酬劳率 Return on investment总财产酬劳率 Return on total asset债券利润率 Yield rate on bonds已赢利息倍数 Number of times interest earned债券比率 Debt ratio优先股利润率 Yield rate on preferred stock运营资本 Working Capital周转 Turnover存货周转率 Inventory turnover应收帐款周转率Accounts receivable turnover流动比率 Current ratio速动比率 Quick ratio酸性试验比率 Acid test ratio------------------------------------------------------------十四、归并财务报表归并财务报表 Consolidated financial statements汲取归并 Merger创办归并 Consolidation控股公司 Parent company隶属公司 Subsidiary company少量股权 Minority interest权益联营归并 Pooling of interest购置归并 Combination by purchase权益法 Equity method成本法 Cost method------------------------------------------------------------十五、物价改动中的会计计量物价改动之会计Price-level changes accounting一般物价水平会计General price-level accounting钱币购置力会计Purchasing-power accounting一致币值会计 Constant dollar accounting历史成本 Historical cost现行价值会计 Current value accounting现行成本 Current cost重置成本 Replacement cost物价指数 Price-level index公民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)花费物价指数 Consumer price index (or CPI)批发物价指数 Wholesale price index钱币性财产 Monetary assets钱币性欠债 Monetary liabilities钱币购置力损益Purchasing-power gains or losses财产拥有损益 Holding gains or losses未实现的财产拥有损益Unrealized holding gains or losses。

财务报表术语英中文对照

财务报表术语英中文对照

财务报表术语词条accelerated depreciation 加速折旧主要基于报税目的的一种折旧方法,该方法可以降低公司当期收益,进而降低支付的所得税。

Accounting policies 会计政策公司按照公认会计准则(GAAP)要求编制财务报表时采用的会计方法。

会计政策在财务报表附注中加以列示。

Accounting principles 会计准则会计师编制企业会计报表时基于的基本概念和假设。

会计准则包括,稳健原则。

历史成本原则,重要性原则,以及收入确认原则等等。

Accounts payable 应付账款公司按照各种支付条款购买商品和服务时,应向供应商支付的流动负债,也称作交易信用(应付账款)。

Accounts receivable 应收账款代表公司将于12个月之内收回的债权的一种流动资产。

通常,客户因购买商品和服务所欠款项带来的交易应收(trade receivable),代表了几乎全部的应收账款。

应收票据一般代表其他资产的销售,或者交易应收从口头账项(open account)向票据基础的转化(应收款项)(又称作receivable)。

Accrual basis 应计制,权责发生制绝大多数公司编制财务报表的依据,收入在实现(商品运送或劳务提供)时确认,为创造这些收入而招致的费用在发生时确认。

Accruals 应计额 (参见应计费用。

)Accrued expense 应计费用资产负债表上的一项流动负债,记录报告日累计的义务,如工资,职工福利,保险,到期利息,租金,销售佣金以及某些情况下,税额。

Accrued income 应计利润 (参见递延贷项。

)Accumulated depreciation 累计折旧全部折旧的累加金额,通常在资产负债表上按照固定资产历史成本的减项列示。

acid test ratio 酸性测试比率 (参见速动资产比率。

)additional paid-in capital 资本公积资产负债表上股东权益的一部分,记录股东投入的权益资本额中超过普通股账面价值的部分(又称作超过账面价值资本,资本剩余,实收资本,以及额外资本)。

常用财务术语中英文对照

常用财务术语中英文对照

常用财务术语中英文对照来源:根据百度文库提供资料整理一、会计与会计理论中文英文会计决策人投资人股东债权人财务会计管理会计成本会计私业会计公众会计注册会计师国际会计准则委员会国际会计准则理事会美国注册会计师协会财务会计准则委员会美国管理会计师协会美国会计学会美国国内收入署独资企业合伙企业股份有限公司有限责任公司会计目标会计假设AccountingDecision MakerInvestorShareholderCreditorFinancial AccountingManagement AccountingCost AccountingPrivate AccountingPublic AccountingCertified Public Accountant ( CPA )International Accounting Standards Committee ( IASC ) International Accounting Standards Board ( IASB ) American Institute of CPA s ( AICPA )Financial Accounting Standards Board ( FASB ) Institute of Management Accountants ( IMA ) American Accounting Association ( AAA )Internal Revenue Service ( IRS )ProprietorshipPartnershipCorporation ( Corp. )Limited Liability Company ( CO., Ltd )Accounting ObjectivesAccounting Assumptions会计要素会计原则会计实务过程财务报告财务报表资产负债表利润表现金流量表财务分析会计主体假设货币计量假设持续经营假设会计分期假设资产负债业主权益收入费用收益亏损历史成本原则收入实现原则配比原则全面披露原则客观性原则一致性原则可比性原则重大性原则稳健性原则Accounting ElementsAccounting PrinciplesAccounting ProceduresFinancial ReportsFinancial StatementsBalance SheetIncome StatementCash Flow StatementFinancial AnalysisSeparate-entity AssumptionUnit-of-measure Assumption Continuity ( Going-concern ) Assumption Time-period AssumptionAssetLiabilityOwner`s EquityRevenueExpenseIncomeLossCost PrincipleRevenue PrincipleMatching PrincipleFull-disclosure PrincipleObjective PrincipleConsistent PrincipleComparability PrincipleMateriality PrincipleConservatism Principle权责发生制现金收付制流动资产流动负债长期负债投入资本留存收益Accrual BasisCash BasisCurrent Assets Current Liabilities Long-term Liabilities Contributed Capital Retained Earnings二、会计循环中文英文会计循环会计信息系统账户会计科目会计分录原始凭证日记账总分类账明细分类账试算平衡现金收款日记账现金付款日记账销售日记账购货日记账普通日记账工作底稿调整分录财产清查结账Accounting Procedure / Cycle Accounting Information System LedgerAccountJournal EntrySource DocumentJournalGeneral LedgerSubsidiary LedgerTrial BalanceCash Receipt JournalCash Disbursements Journal Sales JournalPurchase JournalGeneral JournalWorksheetAdjusting EntriesProperty VerificationClosing Entries三、现金与应收账款中文英文现金库存现金银行存款偿债基金定额备用金支票银行对账单银行存款余额调节表在途存款在途支票应付凭单应收账款应收票据商业折扣现金折扣销售退回及折让坏账费用备抵法备抵坏账损益表法资产负债表法账龄分析法直接冲销法带息票据不带息票据出票人受款人CashCash in HandCash in BankSinking fundImprest petty cashCheck ( Cheque )Bank statementBank reconciliation statement Outstanding deposit Outstanding checkV ouchers payableAccount receivableNote receivableTrade discountCash discountSales return and allowance Bad debt expense Allowance methodBad debt allowanceIncome statement approach Balance sheet approach Aging analysis method Direct write-off method Interest bearing noteNon-interest bearing note MakerPayee本金利息率到期日本票贴现背书拒付费Principal Interest rate Maturity date Promissory note Discount Endorse Protest fee com四、存货中文英文存货商品存货产成品存货在产品存货原材料存货寄销寄销人承销人定期盘存永续盘存购货购货折让和折扣存货盈余或短缺分批认定法加权平均法先进先出法后进先出法移动平均法市价InventoryMerchandise inventory Finished goods inventoryWork in process inventoryRaw materials inventory ConsignmentConsignorConsigneePeriodic inventoryPerpetual inventoryPurchasePurchase allowance and discounts Inventory overages and shortages Specific identification Weighted averageFirst-in, first-out ( FIFO )Last-in, first-out ( LIFO ) Moving averageMarket value成本或市价孰低法重置成本可变现净值上限下限毛利法零售价格法成本率Lower of cost or market value ( LCM ) Replacement costNet realizable valueUpper limitLower limitGross margin methodRetail methodCost ratio五、长期投资中文英文长期投资长期股票投资长期债券投资成本法权益法合并法股利宣布日股权登记日除息日付息日债券面值债券折价债券溢价票面利率市场利率普通股优先股现金股利Long-term investmentInvestment on stocksInvestment on bondsCost methodEquity methodConsolidation method Declaration dateDate of recordEx-dividend datePayment dateFace vale ( Per value )Discount on bondsPremium on bondsContract interest rate ( Stated rate ) Market interest ratio ( Effective rate ) Common StockPreferred StockCash dividends股票股利清算股利到期日到期值直线摊销法实际利息摊销法Stock dividendsLiquidating dividendsMaturity dateMaturity valueStraight-line method of amortization Effective-interest method of amortization六、固定资产中文英文固定资产原值预计使用年限预计残值折旧费用累计折旧账面价值应提折旧成本净值在建工程磨损过时直线法工作量法加速折旧法双倍余额递减法年数总和法以旧换新经营租赁融资租赁Plant assets ( Fixed assets )Original valueExpected useful lifeEstimated residual valueDepreciation expenseAccumulated depreciationCarrying valueDepreciation costNet valueConstruction-in-processWear and tearObsolescenceStraight-line method ( SL )Units-of-production method ( UOP ) Accelerated depreciation method Double-declining balance method ( DDB ) Sum-of-the-years-digits method ( SYD ) Trade inOperating leaseCapital lease廉价购买权资产负债表外筹资最低租赁付款额Bargain purchase option ( BPO ) Off-balance-sheet financing Minimum lease payments七、无形资产中文英文无形资产专利权商标权著作权特许专营权商誉开办费租赁权摊销Intangible assetsPatentsTrademarks ( Trade names ) CopyrightsFranchisesGoodwillOrganization cost LeaseholdAmortization八、流动负债中文英文负债流动负债应付账款应付票据贴现票据长期负债一年内到期部分应付股利预收收益存入保证金应付费用增值税营业税LiabilityCurrent liabilityAccount payableNotes payableDiscounts notesCurrent maturities of long-term liabilities Dividends payablePrepayments by customers Refundable depositsAccrual expenseValue added taxBusiness tax应付所得税应付奖金产品质量担保负债赠品和兑换券或有事项或有负债或有损失或有利得永久性差异时间性差异应付税款法纳税影响会计法递延所得税负债法Income tax payableBonuses payableEstimated liabilities under product warranties Premiums, coupons and trading stamps ContingencyContingentLoss contingenciesGain contingenciesPermanent differenceTiming differenceTaxes payable methodTax effect accounting methodDeferred income tax liability method九、长期负债中文英文长期负债应付公司债券有担保品的公司债券抵押公司债券保证公司债券信用公司债券一次还本公司债券分期还本公司债券可转换公司债券可赎回公司债券可要求公司债券记名公司债券无记名公司债券Long-term liabilities Bonds payable Secured bonds Mortgage bonds Guaranteed bonds Debenture bonds Term bondsSerial bonds Convertible bonds Callable bonds Redeemable bonds Registered bonds Coupon bonds普通公司债券收益公司债券名义利率,票面利率实际利率有效利率溢价折价面值直线法实际利率法到期直接支付提前偿付偿债基金长期应付票据抵押借款Ordinary bonds Income bonds Nominal rateActual rateEffective rate PremiumDiscountPar valueStraight-line method Effective interest method Repayment at maturity Repayment at advance Sinking fundLong-term notes payable Mortgage loan十、业主权益中文英文权益业主权益股东权益投入资本缴入资本股本资本公积留存收益核定股本实收资本发行在外股本EquityOwner`s equity Stockholder`s equity Contributed capital Paid-in capitalCapital stockCapital surplus Retained earnings Authorized capital stock Issued capital stock Outstanding capital stock库藏股普通股累积优先股非累积优先股完全参加优先股部分参加优先股非部分参加优先股现金发行非现金发行股票的合并发行发行成本成本法面值法捐赠资本盈余分配股利股利政策宣布日股权登记日除息日股利支付现金股利股票股利拨款Treasury stockCommon stockCumulative preferred stock Noncumulative preferred stockFully participating preferred stock Partially participating preferred stock Nonpartially participating preferred stock Issuance for cashIssuance for noncashLump-sum sales of stockIssuance costCost methodPar value methodDonated capitalDistribution of earningsDividendDividend policyDate of declarationDate of recordEx-dividend dateDate of paymentCash dividendStock dividendAppropriation十一、财务报表中文英文财务报表资产负债表Financial Statement Balance Sheet收益表账户式报告式编制报表工作底稿多步式单步式财务状况变动表中的现金基础(现金流量表)财务状况变动表中的营运资金基础(资金来源与运用表)营运资金全部资源概念直接交换业务正常营业活动财务活动投资活动Income StatementAccount FormReport FormPrepareWorksheetMulti-stepSingle-stepStatement of changes in financial position on cash basis ( SCFP. Cash Basis )Statement of changes in financial position on working capital basis ( SCFP. Working Capital Basis )Working CapitalAll-resources conceptDirect exchangesNormal operating activitiesFinancing activitiesInvesting activities十二、财务报表分析中文英文财务报表分析比较财务报表趋势百分比比率普通股每股收益股利收益率价益比普通股每股账面价值Analysis of financial statements Comparative financial statements Trend percentageRatioEarnings per share of common stock Dividend yield ratioPrice-earnings ratioBook value per share of common stock资本报酬率总资产报酬率债券收益率已获利息倍数债券比率优先股收益率营运资本周转存货周转率应收账款周转率流动比率速动比率酸性试验比率Return on investmentReturn on total assetYield rate on bondsNumber of times interest earned Debt ratioYield rate on preferred stock Working CapitalTurnoverInventory turnoverAccounts receivable turnover Current ratioQuick ratioAcid test ratio十三、合并财务报表中文英文合并财务报表吸收合并创立合并控股公司附属公司少数股权权益联营合并购买合并权益法成本法Consolidated financial statements MergerConsolidationParent companySubsidiary companyMinority interestPooling of interest Combination by purchase Equity methodCost method十四、物价变动中的货币计量中文英文物价变动会计Price-level changes accounting一般物价水平会计货币购买力会计统一币值会计历史成本现行价值会计现行成本重置成本物价指数国民生产总值物价指数消费物价指数批发物价指数货币性资产货币性负债货币购买力损益资产持有损益未实现的资产持有损益General price-level accountingPurchasing-power accountingConstant dollar accountingHistorical costCurrent value accountingCurrent costReplacement costPrice-level indexGross national product implicit price deflator ( or GNP deflator )Consumer price index ( or CPI ) Wholesale price indexMonetary assetsMonetary liabilitiesPurchasing-power gains or lossesHolding gains or lossesUnrealized holding gains or losses。

财务专业术语中英文对照表修订版

财务专业术语中英文对照表修订版

财务专业术语中英文对照表集团标准化小组:[VVOPPT-JOPP28-JPPTL98-LOPPNN]财务专业术语中英文对照表英文中文说明Account 帐户Accounting system 会计系统American AccountingAssociation 美国会计协会American Institute ofCPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in InternalAuditing 内部审计证书Certificate in ManagementAccounting 管理会计证书Certificate PublicAccountant 注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial AccountingStandards Board 财务会计准则委员会Financial forecast 财务预测Generally acceptedaccounting principles 公认会计原则General-purposeinformation 通用目的信息Government AccountingOffice 政府会计办公室Income statement 损益表Institute of InternalAuditors 内部审计师协会Institute of ManagementAccountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal controlstructure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and ExchangeCommission 证券交易委员会Statement of cash flow 现金流量表Statement of financialposition 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰中文英文说明一.资产类? Assets流动资产? Current assets货币资金? Cash and cash equivalents现金? Cash银行存款? Cash in bank其他货币资金Other cash and cash equivalents 外埠存款Other city Cash in bank银行本票Cashier's cheque银行汇票Bank draft信用卡? Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资? Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他Short-term investments - other短期投资跌价准备Short-term investments falling price reserves应收款? Account receivable应收票据? Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利? Dividend receivable应收利息? Interest receivable应收账款? Account receivable其他应收款? Other notes receivable 坏账准备? Bad debt reserves预付账款? Advance money应收补贴款? Cover deficit by state subsidies of receivable库存资产? Inventories物资采购? Supplies purchasing原材料? Raw materials包装物? Wrappage低值易耗品? Low-value consumption goods材料成本差异Materials cost variance自制半成品? Semi-Finished goods库存商品? Finished goods商品进销差价Differences between purchasingand selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用? Deferred and prepaid expenses 长期投资? Long-term investment长期股权投资Long-term investment on stocks 股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds股权投资减值准备Stock rights investment depreciation reserves其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor's rights investment depreciation reserves委托贷款? Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产? Fixed assets房屋? Building建筑物? Structure机器设备? Machinery equipment运输设备? Transportation facilities 工具器具? Instruments and implement 累计折旧? Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资? Project goods and material专用材料Special-purpose material 专用设备 t Special-purpose equipmen 预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate在建工程? Construction-in-process安装工程? Erection works在安装设备? Erecting equipment-in-process 技术改造工程Technical innovation project 大修理工程? General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets 无形资产? Intangible assets专利权? Patents非专利技术? Non-Patents商标权? Trademarks, Trade names着作权? Copyrights土地使用权? Tenure商誉? Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income长期待摊费用Long-term deferred and prepaid expenses待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income二、负债类? Liability短期负债? Current liability短期借款? Short-term borrowing 应付票据? Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款? Account payable预收账款? Deposit received代销商品款? Proxy sale goods revenue应付工资? Accrued wages应付福利费? Accrued welfarism应付股利? Dividends payable应交税金? Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export 进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax转出多交增值税Overpaid VAT changeover 未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable 应交资源税Resources tax payable 应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building cities payable应交房产税? Housing property tax payable 应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款? Other fund in conformity with paying其他应付款? Other payables预提费用? Drawing expense in advance 其他负债? Other liabilities待转资产价值Pending changerover assets value预计负债? Anticipation liabilities 长期负债? Long-term Liabilities长期借款? Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over oneyear应付债券? Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款? Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year专项应付款? Special payable一年内到期的专项应付Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year递延税款? Deferral taxes三、所有者权益类OWNERS' EQUITY资本? Capita实收资本(或股本) Paid-up capital(or stock)实收资本? Paicl-up capital实收股本? Paid-up stock已归还投资? Investment Returned资本公积? Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve 股权投资准备Stock right investment reserves 拨款转入? Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积? Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金? Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润? Profits本年利润? Current year profits 利润分配? Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal legal public welfare funds提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)未分配利润Undistributed profit四、成本类? Cost生产成本? Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture 制造费用? Manufacturing overhead材料费? Materials管理人员工资Executive Salaries奖金? Wages退职金? Retirement allowance补贴? Bonus外保劳务费? Outsourcing fee福利费? Employee benefits/welfare会议费? Coferemce加班餐费? Special duties市内交通费? Business traveling通讯费? Correspondence电话费? Correspondence水电取暖费? Water and Steam税费? Taxes and dues租赁费? Rent管理费? Maintenance车辆维护费? Vehicles maintenance油料费? Vehicles maintenance培训费? Education and training接待费? Entertainment图书、印刷费Books and printing运费? Transpotation保险费? Insurance premium支付手续费? Commission杂费? Sundry charges折旧费? Depreciation expense机物料消耗? Article of consumption劳动保护费? Labor protection fees季节性停工损失Loss on seasonality cessation 劳务成本? Service costs五、损益类? Profit and loss收入? Income业务收入? OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入? Service revenue其他业务收入Other operating revenue材料销售? Sales materials包装物出租? Wrappage lease出让资产使用权收入Remise right of assets revenue 返还所得税? Reimbursement of income tax其他收入? Other revenue投资收益? Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves补贴收入? Subsidize revenue国家扶持补贴收入Subsidize revenue from country 其他补贴收入Other subsidize revenue营业外收入? NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余? Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit 罚款净收入? Net amercement income支出? Outlay业务支出? Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本? Cost of service主营业务税金及附加Tax and associate charge 营业税? Sales tax消费税? Consumption tax城市维护建设税Tax for maintaining and building cities资源税? Resources tax土地增值税? Increment tax on land value其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge 费用? Expenses营业费用? Operating expenses代销手续费? Consignment commission charge 运杂费? Transpotation保险费? Insurance premium展览费? Exhibition fees广告费? Advertising fees管理费用? Adminisstrative expenses职工工资? Staff Salaries修理费? Repair charge低值易耗摊销Article of consumption办公费? Office allowance差旅费? Travelling expense工会经费? Labour union expenditure研究与开发费Research and development expense福利费? Employee benefits/welfare职工教育经费Personnel education待业保险费? Unemployment insurance劳动保险费? Labour insurance医疗保险费? Medical insurance会议费? Coferemce聘请中介机构费Intermediary organs咨询费?诉讼费? Legal cost业务招待费? Business entertainment技术转让费? Technology transfer fees矿产资源补偿费Mineral resources compensationfees排污费? Pollution discharge fees 房产税? Housing property tax车船使用税? Vehicle and vessel usage license plate tax(VVULPT)土地使用税? Tenure tax印花税? Stamp tax财务费用? Finance charge利息支出? Interest exchange汇兑损失? Foreign exchange loss 各项手续费? Charge for trouble各项专门借款费用Special-borrowing cost 营业外支出? Nonbusiness expenditure 捐赠支出? Donation outlay减值准备金? Depreciation reserves 非常损失? Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss 债务重组损失Loss on arrangement罚款支出? Amercement outlay所得税? Income tax以前年度损益调整Prior year income adjustment。

财务中英文对照

财务中英文对照

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(2)会计循环会计循环 Accounting Procedure/Cycle会计信息系统 Accounting information System帐户 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(3)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。

财务中英文对照

财务中英文对照

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(2)会计循环会计循环 Accounting Procedure/Cycle会计信息系统 Accounting information System帐户 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(3)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 com(4)存货存货 Inventory商品存货 Merchandise inventory产成品存货 Finished goods inventory在产品存货 Work in process inventory原材料存货 Raw materials inventory起运地离岸价格 F.O.B shipping point目的地抵岸价格 F.O.B destination寄销 Consignment寄销人 Consignor承销人 Consignee定期盘存 Periodic inventory永续盘存 Perpetual inventory购货 Purchase购货折让和折扣 Purchase allowance and discounts 存货盈余或短缺 Inventory overages and shortages 分批认定法 Specific identification加权平均法 Weighted average先进先出法 First-in, first-out or FIFO后进先出法 Lost-in, first-out or LIFO移动平均法 Moving average成本或市价孰低法 Lower of cost or market or LCM 市价 Market value重置成本 Replacement cost可变现净值 Net realizable value上限 Upper limit下限 Lower limit毛利法 Gross margin method零售价格法 Retail method成本率 Cost ratio(5)长期投资长期投资 Long-term investment长期股票投资 Investment on stocks长期债券投资 Investment on bonds成本法 Cost method权益法 Equity method合并法 Consolidation method股利宣布日 Declaration date股权登记日 Date of record除息日 Ex-dividend date付息日 Payment date债券面值 Face value, Par value债券折价 Discount on bonds债券溢价 Premium on bonds票面利率 Contract interest rate, stated rate市场利率 Market interest ratio, Effective rate普通股 Common Stock优先股 Preferred Stock现金股利 Cash dividends股票股利 Stock dividends清算股利 Liquidating dividends到期日 Maturity date到期值 Maturity value直线摊销法 Straight-Line method of amortization实际利息摊销法 Effective-interest method of amortization (6)固定资产固定资产 Plant assets or Fixed assets原值 Original value预计使用年限 Expected useful life预计残值 Estimated residual value折旧费用 Depreciation expense累计折旧 Accumulated depreciation帐面价值 Carrying value应提折旧成本 Depreciation cost净值 Net value在建工程 Construction-in-process磨损 Wear and tear过时 Obsolescence直线法 Straight-line method (SL)工作量法 Units-of-production method (UOP)加速折旧法 Accelerated depreciation method双倍余额递减法 Double-declining balance method (DDB)年数总和法 Sum-of-the-years-digits method (SYD)以旧换新 Trade in经营租赁 Operating lease融资租赁 Capital lease廉价购买权 Bargain purchase option (BPO)资产负债表外筹资 Off-balance-sheet financing最低租赁付款额 Minimum lease payments(7)无形资产无形资产 Intangible assets专利权 Patents商标权 Trademarks, Trade names著作权 Copyrights特许权或专营权 Franchises商誉 Goodwill开办费 Organization cost租赁权 Leasehold摊销 Amortization(8)流动负债负债 Liability流动负债 Current liability应付帐款 Account payable应付票据 Notes payable贴现票据 Discount notes长期负债一年内到期部分 Current maturities of long-term liabilities 应付股利 Dividends payable预收收益 Prepayments by customers存入保证金 Refundable deposits应付费用 Accrual expense增值税 value added tax营业税 Business tax应付所得税 Income tax payable应付奖金 Bonuses payable产品质量担保负债 Estimated liabilities under product warranties 赠品和兑换券 Premiums, coupons and trading stamps或有事项 Contingency或有负债 Contingent或有损失 Loss contingencies或有利得 Gain contingencies永久性差异 Permanent difference时间性差异 Timing difference应付税款法 Taxes payable method纳税影响会计法 Tax effect accounting method递延所得税负债法 Deferred income tax liability method (9)长期负债长期负债 Long-term Liabilities应付公司债券 Bonds payable有担保品的公司债券 Secured Bonds抵押公司债券 Mortgage Bonds保证公司债券 Guaranteed Bonds信用公司债券 Debenture Bonds一次还本公司债券 Term Bonds分期还本公司债券 Serial Bonds可转换公司债券 Convertible Bonds可赎回公司债券 Callable Bonds可要求公司债券 Redeemable Bonds记名公司债券 Registered Bonds无记名公司债券 Coupon Bonds普通公司债券 Ordinary Bonds收益公司债券 Income Bonds名义利率,票面利率 Nominal rate实际利率 Actual rate有效利率 Effective rate溢价 Premium折价 Discount面值 Par value直线法 Straight-line method实际利率法 Effective interest method到期直接偿付 Repayment at maturity提前偿付 Repayment at advance偿债基金 Sinking fund长期应付票据 Long-term notes payable抵押借款 Mortgage loan(10)业主权益权益 Equity业主权益 Owner's equity股东权益 Stockholder's equity投入资本 Contributed capital缴入资本 Paid-in capital股本 Capital stock资本公积 Capital surplus留存收益 Retained earnings核定股本 Authorized capital stock实收资本 Issued capital stock发行在外股本 Outstanding capital stock库藏股 Treasury stock普通股 Common stock优先股 Preferred stock累积优先股 Cumulative preferred stock非累积优先股 Noncumulative preferred stock完全参加优先股 Fully participating preferred stock部分参加优先股 Partially participating preferred stock非部分参加优先股 Nonpartially participating preferred stock 现金发行 Issuance for cash非现金发行 Issuance for noncash consideration股票的合并发行 Lump-sum sales of stock发行成本 Issuance cost成本法 Cost method面值法 Par value method捐赠资本 Donated capital盈余分配 Distribution of earnings股利 Dividend股利政策 Dividend policy宣布日 Date of declaration股权登记日 Date of record除息日 Ex-dividend date股利支付日 Date of payment现金股利 Cash dividend股票股利 Stock dividend拨款 appropriation(11)财务报表财务报表 Financial Statement资产负债表 Balance Sheet收益表 Income Statement帐户式 Account Form报告式 Report Form编制(报表) Prepare工作底稿 Worksheet多步式 Multi-step单步式 Single-step(12)财务状况变动表财务状况变动表中的现金基础 SCFP.Cash Basis(现金流量表)财务状况变动表中的营运资金基础 SCFP.Working Capital Basis (资金来源与运用表)营运资金 Working Capital全部资源概念 All-resources concept直接交换业务 Direct exchanges正常营业活动 Normal operating activities财务活动 Financing activities投资活动 Investing activities(13)财务报表分析财务报表分析 Analysis of financial statements比较财务报表 Comparative financial statements趋势百分比 Trend percentage比率 Ratios普通股每股收益 Earnings per share of common stock股利收益率 Dividend yield ratio价益比 Price-earnings ratio普通股每股帐面价值 Book value per share of common stock 资本报酬率 Return on investment总资产报酬率 Return on total asset债券收益率 Yield rate on bonds已获利息倍数 Number of times interest earned债券比率 Debt ratio优先股收益率 Yield rate on preferred stock营运资本 Working Capital周转 Turnover存货周转率 Inventory turnover应收帐款周转率 Accounts receivable turnover流动比率 Current ratio速动比率 Quick ratio酸性试验比率 Acid test ratio(14)合并财务报表合并财务报表 Consolidated financial statements吸收合并 Merger创立合并 Consolidation控股公司 Parent company附属公司 Subsidiary company少数股权 Minority interest权益联营合并 Pooling of interest购买合并 Combination by purchase权益法 Equity method成本法 Cost method(15)物价变动中的会计计量物价变动之会计 Price-level changes accounting一般物价水平会计 General price-level accounting货币购买力会计 Purchasing-power accounting统一币值会计 Constant dollar accounting历史成本 Historical cost现行价值会计 Current value accounting现行成本 Current cost重置成本 Replacement cost物价指数 Price-level index国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)消费物价指数 Consumer price index (or CPI)批发物价指数 Wholesale price index货币性资产 Monetary assets货币性负债 Monetary liabilities货币购买力损益 Purchasing-power gains or losses资产持有损益 Holding gains or losses未实现的资产持有损益 Unrealized holding gains or losses1 资产assets 11~ 12 流动资产current assets 111 现金及约当现金cash and cash equivalents 1111 库存现金cash on hand 1112 零用金/周转金petty cash/revolving funds 1113 银行存款cash in banks 1116 在途现金cash in transit 1117 约当现金cash equivalents 1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-terminvestment 1121 短期投资-股票short-term investments - stock 1122 短期投资-短期票券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds 1128 短期投资-其它short-term investments - other 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable 1131 应收票据notes receivable 1132 应收票据贴现discounted notes receivable 1137 应收票据-关系人notes receivable - related parties 1138 其它应收票据other notes receivable 1139 备抵呆帐-应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable 1141 应收帐款accounts receivable 1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人accounts receivable - related parties 1149 备抵呆帐-应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables 1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable 1185 应收退税款income tax refund receivable 1187 其它应收款- 关系人other receivables - related parties 1188 其它应收款- 其它other receivables - other 1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories 1211 商品存货merchandise inventory 1212 寄销商品consigned goods 1213 在途商品goods in transit 1219 备抵存货跌价损失allowance for reduction of inventory to market 1221 制成品finished goods 1222 寄销制成品consigned finished goods 1223 副产品by-products 1224 在制品work in process 1225 委外加工work in process - outsourced 1226 原料raw materials 1227 物料supplies 1228 在途原物料materials and supplies in transit 1229 备抵存货跌价损失allowance for reduction of inventory to market 125 预付费用prepaid expenses 1251 预付薪资prepaid payroll 1252 预付租金prepaid rents 1253 预付保险费prepaid insurance 1254 用品盘存office supplies 1255 预付所得税prepaid income tax 1258 其它预付费用other prepaid expenses 126 预付款项prepayments 1261 预付货款prepayment for purchases 1268 其它预付款项other prepayments 128~129 其它流动资产other current assets1281 进项税额VAT paid ( or input tax) 1282 留抵税额excess VAT paid (or overpaid VAT) 1283 暂付款temporary payments 1284 代付款payment on behalf of others 1285 员工借支advances to employees 1286 存出保证金refundable deposits 1287 受限制存款certificate of deposit-restricted 1291 递延所得税资产deferred income tax assets 1292 递延兑换损失deferred foreign exchange losses 1293 业主(股东)往来owners(stockholders) current account 1294 同业往来current account with others 1298 其它流动资产-其它other current assets - other 13 基金及长期投资funds and long-term investments 131 基金funds 1311 偿债基金redemption fund (or sinkingfund) 1312 改良及扩充基金fund for improvement and expansion 1313 意外损失准备基金contingency fund 1314 退休基金pension fund 1318 其它基金other funds 132 长期投资long-term investments 1321 长期股权投资long-term equity investments 1322 长期债券投资long-term bond investments 1323 长期不动产投资long-term real estate in-vestments 1324 人寿保险现金解约价值cash surrender value of life insurance 1328 其它长期投资other long-term investments 1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments 14~ 15 固定资产property , plant, and equipment 141 土地land 1411 土地land 1418 土地-重估增值land - revaluation increments 142 土地改良物land improvements 1421 土地改良物land improvements 1428 土地改良物-重估增值land improvements - revaluation increments。

会计相关术语中英文对照

会计相关术语中英文对照

会计术语表►AICPA: American Institute of Certified Public Accountants 美国注册会计师协会►APB: Accounting Principles Board 会计原则委员会►ASB: Auditing Standards Board (AICPA)(美国注册会计师协会) 审计准则委员会►ARSC: Accounting and Review Services Committee (AICPA) (美国注册会计师协会) 会计与复核服务委员会►ASC: Accounting Standards Codification 会计准则汇编►ASU: Accounting Standards Update 会计准则更新►CA: Chartered Accountant 特许会计师►CAQ: Center for Audit Quality 审计质量中心►CICA: Canadian Institute of Chartered Accountants 加拿大特许会计师协会►CSEC: Consulting Services Executive Committee (AICPA)(美国注册会计师协会) 咨询服务执行委员会►EITF: Emerging Issues Task Force (FASB) (美国财务会计准则委员会)紧急事务委员会►FAF: Financial Accounting Foundation 财务会计基金会►FASB: Financial Accounting Standards Board 美国财务会计准则委员会►FCA: Fellow of the Institute of Chartered Accountants 特许会计师公众成员►FinREC: Financial Reporting Executive Committee 财务报告执行委员会►FSP: FASB Staff Position (FASB) (美国财务会计准则委员会)工作人员立场公告►GAAP (US): Generally Accepted Accounting Principles (美国)一般公认会计原则►GAAS: Generally Accepted Auditing Standards 一般公认审计准则►IAASB: International Auditing and Assurance Standards Board (IFAC) 国际审计与可信性保证准则理事会(国际会计师联合会)►IAESB: International Accounting Education Standards Board (IFAC) (国际会计师联合会) 国际会计教育准则理事会►IASB: International Accounting Standards Board 国际会计准则委员会►IAS: International Accounting Standards 国际会计准则►IESBA: International Ethics Standards Board for Accountants (IFAC) (国际会计师联合会) 国际会计师职业道德准则理事会►IFAC: International Federation of Accountants 国际会计师联合会►IFRIC: International Financial Reporting Interpretations Committee (IASB) (国际会计准则委员会) 国际财务报告解释委员会►IOSCO: International Organization of Securities Commissions 国际公共部门会计准则►IPSAS: International Public Sector Accounting Standards 国际公共部门会计准则►IPSASB: International Public Sector Accounting Standards Board (IFAC) (国际会计师联合会) 国际公共部门会计准则理事会►PCAOB: Public Company Accounting Oversight Board 公众公司会计监督委员会►PPEC: Public Practice Executive Committee (CAQ) (审计质量中心)公共实践执行委员会►SAB: Staff Accounting Bulletins (SEC) (美国证监会) 首会办会计公告►SEC (US): Securities and Exchange Commission 美国证监会►SEC Regulations Committee (SEC) (美国证监会)监管委员会►SFAS: Statement of Financial Accounting Standards 财务会计准则公告►SIC: Standing Interpretations Committee (IASB) (国际会计准则委员会) 常设解释委员会►SOP: Statements of Position (AICPA) (美国注册会计师协会) 立场公告►SME: Small and Medium Sized Entities (IASB) (国际会计准则委员会) 中小企业►TPA: Technical Practice Aids (AICPA) (美国注册会计师协会) 技术实务支持体系/技术实务指引►VRG (US): Valuation Resource Group (FASB) (美国财务会计准则委员会)估值资源小组。

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AICPA财务英语中英文对照表Aaccount 账户account payable 应付账款accounting system 会计系统Accounting Principle Board (APB) (美国)会计准则委员会accrual basis 权责发生制(应计制)accumulated depreciation 累计折旧account FORMat 账户格式accrue 应计accounting cycle 会计循环accounts receivable 应收账款accounts receivable turnover 应收账款周转率accelerated depreciation 加速折旧adjusting entries 调整分录adjustment 调整aging of accounts receivable 应收账款账龄分析法allowance for bad debts 坏账准备allowance for doubtful accounts 坏账准备allowance for uncollectible 坏账准备allowance method 备抵法allowance for depreciation 折旧备抵账户amortization 摊销annual report 年度报告annuity 年金assets 资产audit 审计auditor’s opinion 审计意见书auditor 审计师audit committee 审计委员会average collection period 平均收账期AICPA 美国注册会计师协会APB Opinions 会计准则委员会意见书Bbalance 余额bad debt recoveries 坏账收回bad debts 坏账bad debts expense 坏账费用balance sheet 资产负债表balance sheet equation 资产负债表等式basket purchase 一揽子采购betterment 改造投资,改造工程投资bearer instrument 不记名票据bonds 债券book of original entry 原始分录账簿book value 账面价值Ccapital 资本capital stock certificate 股本证明书cash basis 收付实现制(现金收付制)cash dividends 现金股利cash flow statement 现金流量表carrying amount 账面价值carrying value 账面价值callable bonds 可赎债券,可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁(指融资租赁)cash discounts 现金折扣cash equivalents 现金等价物capital improvement 资本改造支出capitalized 资本化callable bonds 可赎债券,可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁(指融资租赁)certified public accountant(CPA) 注册会计师charge ①费用;②赊账,指赊欠而采用记账的方式;③留置权chart of account 会计科目表closing entries 结账分录closing the books 结账classified balance sheet 分类资产负债表compound interest 复利compound interest method 复利法contingent liability 或有负债contractual rate 合同比率convertible bonds 可兑换债券coupon rate 息票利率covenant 合同条款common stock 普通股compound entry 复合分录corporation 公司cost of goods sold 销售成本cost of sales 销售成本cost recovery 成本收回compound entry 复合分录continuity convention 持续经营惯例contra account 抵减账户contra asset 抵减资产cost-benefit criterion 成本-效益标准compensating balances 补偿性存款额conservatism 稳健性,保守性comparative financial statement 比较财务报表consistency 一致性cost of goods available for sale可供销售的商品成本cost valuation 成本计价consignment 寄销copyright 版权creditor 债权人credit 贷方cross-referencing 对照检录cutoff error 截止错误,截账误差current assets 流动资产current liabilities 流动负债current ratio 流动比率current yield 本期收益率Ddata processing 数据处理过程days to collect account receivable 应收账款收回天数debtor 债务人depreciation 折旧debit 借方deferred credit 递延贷项deferred revenue 递延收入debenture 公司债券debt-to-equity ratio 债务股本比debt-to-total-assets ratio 债务全部资产比deferred charges 递延费用depletion 折耗depreciable value 应计折旧depreciation schedule 折旧计划表discount amortization 债券折价摊销discount on bonds 债券折价discount rates 贴现率disposal value 残值double-entry system 复式记账系统double-declining-balance depreciation (DDB) 双倍余额递减法Eearnings 收益(利润)economic life 经济寿命effective-interest amortization 实际利率摊销法effective interest rate 实际利率entity 主体(会计主体)explicit transactions 明计交易expenses费用expenditures 支出Fface amount 票面值FASB Statement 财务会计委员会公告financial accounting 财务会计Financial Accounting Standards Board (FASB) (美国)财务会计准则委员会fiscal year ①会计年度(财务年度);②财政年度financing lease 融资租赁法finished goods inventory 产成品存货fixed assets 固定资产franchises 特许经营权,专营权first-in, first-out(FIFO) 先进先出F.O.B. destination目的地抵岸价格F.O.B. shipping point起运点交货Foreign Corrupt Practices Act 反国外行贿法案freight in 运入运费freight out 运出运费future value 将来值GGAAP 一般公认会计原则generally accepted accounting principles 一般公认会计原则general journal 普通日记账general ledger 总分类账general controls 一般控制going concern convention 持续经营惯例goodwill 商誉gross margin 毛利gross margin percentage 毛利率gross profit毛利gross profit percentage 毛利率gross profit test 毛利测试法gross sales 销售收入总额Hholding gain 资产置存收益Iimplicit transactions 内含成本imprest basis 定额备用金制implicit interest 隐含利息imputed interest 推算利息imputed interest rate 推算利率improvement 改造投资intangible assets 无形资产independent opinion 独立意见书inventory 存货income 利润(收益)income statement利润表interim periods 期间International Accounting Standards Committee(IASC)国际会计准则委员会interest 利息interest-coverage ratio 利率保障系数interest period 利息期interest rate 利率inventory profit 存货利润,存货盈利inventory shrinkage 库存损耗inventory turnover 存货周转率inward transportation 运入运费input controls 输入控制internal control 内部控制Jjournal entry 日记账分录journalizing 记录日记账Kkeying of entries 分录锁定Llast-in, first-out(LIFO) 后进先出lease 租赁ledger 分类账leasehold 租赁权leasehold improvement 租赁资产改良投资liabilities负债limited liability 有限责任line of credit 信用贷款之最高额度LIFO increment 后进先出增量LIFO layer后进先出存货层次LIFO reserve 后进先出法准备licenses 许可(证)long-lived assets 长期资产long-term-debt-to - total-capital ratio 长期债务与总资本比long-term liabilities 长期债务lower-of-cost-or-market method(LCM) 成本与市价孰低Mmanagement reports 管理报告management accounting 管理会计matching 配比原则materiality convention 重要性惯例market rate 市价,市场利率,市场汇率mortgage bond 抵押债券multiple-step income statement 多步式利润表Nnotes payable 应付票据net income 净利润net book value 账面净值net sales 销售净额nominal interest rate 名义利率Oopen account ①未清账;②赊账,指赊购和记账交易operating income 营业收益operating profit营业利润operating cycle 营业周期operating statement 营业报表operating lease 经营租赁other postretirement benefits 其它退休后保障output controls 输出控制owners’ equity 所有者权益Ppatents 专利权paid-in capital 投入资本(缴入股本)paid-in capital in excess of par value 超面值缴入股本partnership 合伙企业par value 股面价值,票面价值pensions 养老金percentage of accounts receivable method 应收账款百分比法percentage of sales method 销售百分比法period costs 期间费用permanent account 永久账户periodic inventory system 存货定期盘存制度perpetual inventory system 存货永续盘存制度physical count 实物盘点plant assets 固定资产P&L statement 损益表posting 过账pretax income 税前收益profitability evaluation 获利能力评估privately accounting 企业会计privately owned 私有公司product costs 制造成本profit 利润premium on bonds 债券溢价present value 现值processing controls 过程控制principal 本金private placement 私募promissory note 期票protective covenant 防护条款public accounting 公共会计publicly owned 国有企业Rraw material inventory 原材料存货reliability 可靠性recognition 确认reinvested earnings 留存收益results of operations 损益表retained income留存收益revenue 收入report FORMat 报告式return on sales ratio 销售回报率return on stockholders’ equity ratio 股东权益回报率registered instrument 记名证券replacement cost 重置成本retailer 零售商reversing entries 回转分录retail inventory method 零售价盘存法retail method 零售法residual value 剩余价值Ssalvage value 残值sales 销售额sales revenue 销售收入scrap value 废料价值Securities and Exchange Commission (SEC)(美国)证券交易委员会shareholders’ equity 股东权益simple entry 简单分录single-step income statement 单步式利润表simple interest 单利sinking fund 偿债基金sinking fund bonds 拥有偿债基金的债券solvency 偿债能力source document 原始凭证sole proprietorship 独资企业specific identification method 个别鉴定法special journals 特种日记账stated value 股本statement of financial condition 财务状况表statement of financial position 财务状况表stock certificate 股票凭证stockholders’ equity 股东权益statement of cash flows 现金流量表statement of earnings 收益表statement of income 利润表statement of income and retained income 损益和留存收益表statement of operations 损益表statement of retained income 留存收益表statement of revenue and expenses 损益表stated rate 名义利率straight-line depreciation 直线折旧subordinated debentures 次级贷款Ttangible assets 有形资产T-account T-型账户terminal value 终值temporary accounts 临时账户transaction 交易trial balance 试算平衡表trust indenture 信托契约trademarks 商标Uunearned revenue 未实现收入(预收账款)underwriters 承销商unregistered instrument 未记名证券unsubordinated debenture普通信用债券unit depreciation 单件折旧useful life 使用寿命Wweighted-average cost 加权平均成本wholesaler 批发商working capital 营运资本working capital ratio 营运资本比率working paper 工作表work sheet 工作底稿work in process inventory 在制品write-down 减值Yyield to maturity到期收益率,到期收益。

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