会计科目中英文对照cpa版

第一课财务会计导读

Glossary

accrual basis 权责发生制

Asset资产

balance sheet资产负债表

capital adequacy ratio 资本充足率

cash basis 收付实现制

cash flow statement现金流量表

double entry method 复式记账法

Expenses费用

Fair value公允价值

financial reports 财务报告

going concern 持续经营

guarantee 担保

Historical cost历史成本

Impairment 减值

impairment provision减值准备

income statement利润表

Liabilities负债

Maturity 到期

Net realizable value可变现净值

Owners’ Equity 所有者权益

post-amortization costs摊余成本

Present value现值

Profit利润

Replacement cost重置成本

stewardship 受托责任

transferor转出方

transferee转入方

1.资产类科目Assets

现金：Cash and cash equivalents

银行存款：Bank deposit

应收账款：Account receivable

应收票据：Notes receivable

应收股利：Dividend receivable

应收利息：Interest receivable

其他应收款：Other receivables

原材料：Raw materials

在途物资：Materials in transport

库存商品：inventory

存货跌价准备：provision for the decline in value of inventories

坏账准备：Allowance for doubtful acounts

待摊费用：Prepaid expense

交易性金融资产：Trading financial assets

持有至到期投资：held-to-maturity investment

可供出售金融资产：Available-for-sale financial assets

短期投资：Short-term investment

长期股权投资：Long-term equity investment

固定资产：Fixed assets

累计折旧：Accumulated depreciation

在建工程：Construction-in-process

固定资产减值准备：provision for the decline in value of fixed assets 无形资产：Intangible assets

累计摊销：Accumulated amortization

商誉：Goodwill

递延所得税资产：deferred tax assets （DTA）

2.负债类Liability

短期借款：Short-term loans/ borrowing

长期借款：Long-term loans/ borrowing

预收账款：advance from customers/ Deposit received

应付票据：Notes payable

应付账款：Account payable

应付工资薪酬：wages payable

应付股利：Dividends payable

应付利息：Interest payable

应交税费：Tax payable

其他应付款：Other payables

递延所得税负债：Deferred tax liabilities

3.所有者权益类 OWNERS' EQUITY

实收资本：Paid-in capital

资本公积：Additional paid-in capital

盈余公积：Surplus reserves

未分配利润：Retained earnings

4.成本类科目Cost

生产成本：Manufacturing Cost

制造费用：Manufacturing overhead

劳务成本：labor costs

研发支出：R & D expenditure

5.损益类Profit and loss

主营业务收入：Main operating revenue

其他业务收入：Other operating revenue

营业外收入：Non-operating income

投资收益：Investment income

产品销售收入：sales revenue

主营业务成本：Main operating costs；cost of goods sold / cost of sales 其他业务支出：Other operating costs

营业外支出：Non-operating expenditure

销售费用：Selling expense（advertisement）

管理费用：General and administration expense （G&A expense）

财务费用：Finance expense

公允价值变动损益：Gain/loss of the change of fair value

所得税：Income tax

第二课流动资产

Glossary

Allowance Method备抵法

Bad debts坏账

Cash 现金

Cash Discounts现金折扣

Cash Equivalents 现金等价物

consigned goods代销存货

Current Asset流动资产

Direct Write-Off直接转销法

finished products完工产品

FIFO, First-in-first-out先进先出法

general and administrative expenses管理费用

goods in transit在途存货

Gross Method总价法

Inventory 存货

LIFO: Last-in-first-out后进先出法

Maturity 到期

Merchandise 商品

Net Method净价法

NRV(Net Realizable Value) 可变现净值

Notes Receivable应收票据

Periodic system定期盘存

Perpetual system永续盘存

physical count 盘点

purchase costs采购成本

Specific Identification个别认定法

the provision for the loss on decline in value of inventories存货跌价准备Trade Discounts商业折扣