财务专业术语中英文对照表

财务专业术语中英文对照表

说明英文中文

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 Management

Accounting 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 Standards

Board 财务会计准则委员会

Financial forecast 财务预测

Generally accepted accounting

principles 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 Management

Accountants 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 Exchange

Commission 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

说明中文英文

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

Bank draft Credit card L/C Guarantee deposits Refundable deposits Short-term investments Short-term investments - stock Short-term investments - corporate bonds Short-term investments - corporate funds Short-term investments - other Short-term investments falling price reserves Account receivable Note receivable Bank acceptance Trade acceptance Dividend receivable Interest receivable Account receivable Other notes receivable Bad debt reserves Advance money Cover deficit by state subsidies of receivable Inventories Supplies purchasing Raw materials Wrappage Low-value consumption goods Materials cost variance Semi-Finished goods Finished goods Differences between purchasing and selling price Work in process - outsourced Trust to and sell the goods on a commission basis Commissioned and sell the goods on a commission basis Inventory falling price reserves Collect money and send out the goods by stages Deferred and prepaid expenses Long-term investment Long-term investment on stocks

银行汇票 信

用卡 信用证

保证金 存出

投资款 短期

投资 股票 债

券

其他 短期投资跌

价准备 应收款 应

收票据 银行承兑

汇票 商业承兑汇

票 应收股利 应收

利息 应收账款 其

他应收款 坏账准

备 预付账款 应收

补贴款 库存资产

物资采购 原材料

包装物 低值易耗

品 材料成本差异

自制半成品 库存

商品 商品进销差

价 委托加工物资

委托代销商品

受托代销商品

存货跌价准备

分期收款发出商品

待摊费用

长期投资 长期股

权投资