会计中英文对照

一，会计要素
会计accounting 决策人Decision Maker 公众会计Public Accounting
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
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 权益Owner’s Equity
收入Revenue 费用Expense 收益Income 亏损Loss
历史成本原则Cost Principle 收入实现原则Revenue Principle 配比原则Matching Principle 全面披露原则Full—disclosure (Reporting）Principle
客观性原则Objective Principle 一致性原则Consistent Principle
可比性原则Comparability Principle 重大性原则Materiality Principle
稳健性原则Conservatism Principle 权责发生制Accrual Basis
现金收付制Cash Basis 财务报告Financial Report
流动资产Current assets 流动负债Current Liabilities
长期负债Long-term Liabilities 投入资本Contributed Capital
留存收益Retained Earning
二、会计循环
会计循环Accounting Procedure/Cycle 会计信息系统Accounting information System 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 三、现金与应收帐款现金Cash 银行存款Cash in bank 库存现金Cash in hand
流动资产Current assets 偿债基金Sinking fund 定额备用金Imprest petty cash 支票Check （cheque) 银行对帐单Bank statement
银行存款调节表Bank reconciliation statement
在途存款Outstanding deposit 在途支票Outstanding check 应付凭单Vouchers payable 应收帐款Account receivable 应收票据Note receivable
起运点交货价F。

O。

B shipping point 目的地交货价F。

O.B destination point 商业折扣Trade discount 现金折扣Cash discount
销售退回及折让Sales return and allowance
坏帐费用Bad debt expense 备抵法Allowance method 备抵坏帐Bad debt allowance 损益表法Income statement approach 资产负债表法Balance sheet approach 帐龄分析法Aging analysis method 直接冲销法Direct write—off method 带息票据Interest bearing note 不带息票据
Non-interest bearing note 出票人Maker 受款人Payee
本金Principal 利息率Interest rate 到期日Maturity date 本票Promissory note 贴现Discount 背书Endorse 拒付费Protest fee 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 五、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 六、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 七、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 八、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 九、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 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 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 十一、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
十二、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 十三、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 十四、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 十五、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 losses。