会计科目中英文对照

accelerated depreciation method authorization of stock 额定股本
加速折旧法average-cost method 平均成本法
account bad-debt expense 坏帐费用
账户 balance sheet 资产负债表
account payable bank reconciliation 银行存款余额调节表
应付账款bank statement 银行对账单
account receivable board of directors 董事会
应收账款bond 债券
accountant bond discount 债券折价
会计师、会计人员 bond premium 债券溢价
accounting book value 账面价值
会计 brand names 商标
accounting cycle breakeven point 保本点、盈亏平衡点
会计循环budget 预算
accounting equation capital 资本、资金
会计等式capital expenditure 资本性支出
accounting information system cash budget 现金预算
会计信息系统cash disbursements journal 现金支出日记账
accrual-basis accounting cash flow 现金流量
应计制会计、权责发生制会计cash payment journal 现金支出日记账
accrued expense cash receipts journal 现金收入日记账
应计费用、预提费用cash-basis accounting 现金收付制会计
accrued revenue certified management accountant(CMA) 注册管理会计师应计收入certified public accountant(CPA) 注册公共会计师accumulated depreciation chart of accounts 会计科目表
累计折旧check register 支票登记簿
acid-test ratio closing entries 结账分录
酸性测试比率，速动比率closing the accounts 结账
additional paid-in capital collection period 收账日期
超额缴入股本common stock 普通股
adjusted trial balance conservatism 保守主义、稳健原则
调整后试算平衡表contingent liability 或有负债
adjusting entry contra account 备抵账户
调整分录control account 统驭账户
aging-of-accounts method controller 主记长
账龄分析法copyright 版权
allowance for doubtful accounts corporation 公司
坏帐准备cost allocation 成本归集
allowance for uncollectible accounts cost of capital 资本成本
坏帐准备cost of good sold 商品销售成本
allowance method cost of goods available for sale 可供销售商品成本备抵法cost of sales 销售成本
amortization cost-benefit analysis 成本-效益分析
摊销credit 贷
asset credit memorandum or credit memo 贷项备忘录
资产creditor 债权人
audit current asset 流动资产
审计current liability 流动负债
current ratio 流动比率
database 数据库
days’ sales in receivables
debit 借
debit memo 借项备忘录
debt ratio 负债比率
debtor 债务人
deferred revenue 递延收入
depletion expense 折耗费用
deposit in transit 未达账项
depreciation 折旧
direct cost 直接成本
direct write-off method 直接注销法
disclosure principle 充分披露原则
dividends 股利
double-declining-balance depreciation method 双倍余额递减法due date 到期日
earnings per share 每股收益
efficient capital market 有效资本市场
employee compensation 员工薪酬
entity 实体
estimated residual value 预估残余价值
expense 费用
extraordinary gains and loss 营业外收入和支出
financial accounting 财务会计
Financial Accounting Standards Board(FASB) 财务会计准则委员会financial budget 财务预算
financial statements 财务报表
finished goods inventory 完工产品存货（产成品、库存商品）
first-in, first-out 先进先出法
fiscal year 会计年度
fixed asset 固定资产
fixed cost 固定成本
flexible budget 弹性预算
foreign-currency exchange rate 汇率
franchises 特许经营权
general journal 普通日记账
general ledger 总账
generally accepted accounting principles(GAAP) 公认会计原则goodwill 商誉
gross margin 总边际
gross profit 毛利
gross profit percentage 毛利率
historical cost 历史成本
horizontal analysis 水平分析法
imprest system 定额备用金制
income from operations 主营业务收入
income statement 利润表、损益表
income summary 收益汇总
indirect cost 间接成本
intangible asset 无形资产
interest rate 利率
internal control 内部控制
inventory 存货
inventory turnover 存货周转率
invoice 发票
journal 日记账
last-in, first-out(LIFO) 后进先出法
lease 租赁
ledger 分类账
lesser 承租者
lessor 出租者
liability 负债
licenses 执照
liquidation 清偿
liquidity 偿付能力
long-term asset 长期资产
long-term liability 长期负债
low-of-cost-or-market rule 成本与市价孰低法
maker of a note 出票人
management accounting 管理会计
market value 市价
matching principle 配比原则
materials inventory 库存原材料
maturity date 到期日
maturity value 到期价值
merchandising company 商业企业
mixed cost 混合成本
mortgage 抵押
multi-step income statement 多步式损益表
net earnings 净收益
net income 净收益
net loss 净损失
net present value 净现值
net profit 净利润
net purchases 购货净额
net sales 销售净额
nominal account 名义账户
nonsufficient funds check 空头支票（资金不足支票）normal balance 正常余额
note payable 应付票据
note period 票据期限
note receivable 应收票据
note term 票据条款
operating cycle 营运周期
operating expense 营业费用
operating income 营业收入
operating lease 经营性租赁
opportunity cost 机会成本
other expense 其它费用
other revenue 其他收入
outstanding check 未处理支票
outstanding stock 发行在外股票
owner withdrawals 业主提款
owner’s equity 股东权益、所有者权益、业主权益
paid-in capital 缴入股本
par value 每股面值
parent company 母公司
partnership 合伙
patent 专利权
payroll 工资
periodic inventory system 定期盘存制、实地盘存制
permanent account 永久账户
perpetual inventory system 账面盘存制、永续盘存制
petty cash 零用现金
plant asset 厂场资产
postclosing trial balance 结账后试算平衡表
posting 结账
preferred stock 优先股
prepaid expense 预付费用、待摊费用
principle 本金
proprietorship 独资
purchases journal 购货日记账
quick ratio 速动比率
rate of return on common stockholders’ equity 普通股股东权益收益率rate of return on total assets 总资产报酬率
real account 实账户
retained earnings 留存收益
return on equity 权益报酬率
revenue 收入
revenue principle 收入实现制
reversing entry 转回分录
sales 销售收入
sales discount 销售折扣
sales journal 销售日记账
sales on credit terms 赊销
sales returns and allowance 销售退回及折让
sales revenue 销售收入
shareholder 股东
short-term note payable 短期应付票据
single-step income 单步式损益表
special journal 特种日记账
specific-unit-cost method 个别计价法
standard cost 标准成本
statement of cash flows 现金流量表
statement of financial position 财务状况表
statement of owner’s equity 所有者权益变动表
static budget 静态预算
straight-line depreciation method 直线折旧法subsidiary company 子公司
subsidiary ledger 明细分类账
sunk cost 沉没成本
target cost 目标成本
temporary account 临时账户
time value of money 货币时间价值
time-period concept 会计分期假设
trademark 商标
transaction 交易
treasury stock 库存股份
trial balance 试算平衡表
unearned revenue 未实现收入
units-of-production depreciation method 工作量折旧法variable cost 变动成本
vertical analysis 垂直分析法
weighted-average cost method 价权平均计价法
work sheet 工作底稿
working capital 营运资金。