财会名词汉英对照表

Li2

（1）会计与会计理论
会计 accounting
决策人 Decision Maker
) V: \( i& X7 N2 m投资人 Investor
" r/ k1 _) M4 f* H5 g8 b股东 Shareholder
债权人 Creditor
财务会计 Financial Accounting
管理会计 Management Accounting
8 I* k7 Z- ~& I" y  I6 T成本会计 Cost Accounting
私业会计 Private Accounting
9 [, a2 u& e4 g. A$ l2 u* k公众会计 Public Accounting
  G, x8 r. L" E: o/ x/ `注册会计师 CPA Certified Public Accountant
国际会计准则委员会 IASC
, E- H5 l# q. `# D' ~6 D+ d美国注册会计师协会 AICPA
( t& [! N1 t9 R' p' p  M( G% m& Z$ u财务会计准则委员会 FASB
管理会计协会 IMA
. W+ {" [. N- K美国会计学会 AAA
2 b* P) Y( f7 c; |, S6 t税务稽核署 IRS
独资企业 Proprietorship
: ^3 ^4 z" N3 i& m合伙人企业 Partnership
$ |6 ~1 N1 ], j  x' q( R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
. _4 W# s3 O( D3 S会计实务过程 Accounting Procedures
财务报表 Financial Statements
财务分析Financial Analysis
1 y3 f- |' }4 P会计主体假设 Separate-entity Assumption
! L, O7 O; U# a; c5 P1 U) i货币计量假设 Unit-of-measure Assumption
持续经营假设 Continuity(Going-concern) Assumption
. m0 k4 M( h: w$ }9 T( b5 r会计分期假设 Time-period Assumption
资产 Asset
. ~+ E5 C5 F# k负债 Liability
业主权益 Owner's Equity
收入 Revenue
费用 Expense
收益 Income
亏损 Loss
" f6 U6 ~* m; v  t" j( a历史成本原则 Cost Principle
4 n6 O; H1 a; B2 i% [6 y7 E0 D收入实现原则 Revenue Principle
配比原则 Matching Principle
7 [- J' r$ M0 a6 q! z3 m& l全面披露原则 Full-disclosure (Reporting) Principle
! P) B" @( ]( K: U; W/ P客观性原则 Objective Principle
+ I" S$ m9 v& N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
2 e' G# a) t' {* F/ t现金收付制 Cash Basis
  a" x1 G  x* ?+ G; v" ^! j- v财务报告 Financial Report
  S2 r9 G- K& I: E! `4 Y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
4 r  f! \2 J+ ?* \1 v+ `
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4 r" |9 D: W8 U+ ~& K（2）会计循环
: X: x$ j: h& ^& u# ~& B) p$ R会计循环 Accounting Procedure/Cycle
会计信息系统 Accounting information System
帐户 Ledger
会计科目 Account
/ Z! i' F9 `" [9 C; s+ |会计分录 Journal entry
# v! y0 R4 q9 i* [$ |1 `( Q# V3 `* \原始凭证 Source Document
日记帐 Journal
总分类帐 General Ledger
明细分类帐 Subsidiary Ledger
: ]* ~1 z, E* _  Z试算平衡 Trial Balance
现金收款日记帐 Cash receipt journal
5 \. J1 j7 r- {现金付款日记帐 Cash disbursements journal
( r/ O$ y7 ~8 E: B) @' y销售日记帐 Sales Journal
# p, @: `; L' T9 y) C+ m) Q% w购货日记帐 Purchase Journal
+ y$ C# |4 s5 q) s普通日记帐 General Journal
0 R7 [) Y2 z+ H; @( U1 X$ C工作底稿 Worksheet
, o& T3 [! N# p# }调整分录 Adjusting entries
4 ^! s6 |- V# p$ w& ^3 S结帐 Closing entries
: R1 \6 s( G* c% w8 P+ ?0 W  m
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& V! @( M* B( p. h（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)
2 T1 q) i# y) {2 e. ~银行对帐单 Bank statement
& ~" J5 m. ~" G2 y9 A银行存款调节表 Bank reconciliation statement
8 N/ o0 T6 N3 ]) z& V5 h0 m在途存款 Outstanding deposit
在途支票 Outstanding check
/ p4 y1 e3 a' {% K( W7 H; E应付凭单 Vouchers payable
) ?% A1 d1 \0 ~" c, b4 ^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
* O# U5 `. ?# Z) w销售退回及折让 Sales return and allowance
9 N' a5 B6 [2 [9 q坏帐费用 Bad debt expense
备抵法 Allowance method
2 A# t& R6 @! ?+ s7 ~5 ^备抵坏帐 Bad debt allowance
9 p5 h' J5 E" z! N损益表法 Income statement approach
9 A+ m  @% ]8 K7 f6 j资产负债表法 Balance sheet approach
, D8 c, y" [) @" w帐龄分析法 Aging analysis method
; L6 Q! p' @/ Q+ o! X% L直接冲销法 Direct write-off method
6 R+ f" f& ?  n! X3 }带息票据 Interest bearing note
0 T# O% o( @/ p# |7 B不带息票据 Non-interest bearing note
出票人 Maker
, M" ^- G/ W8 p# O) I2 I9 ^1 P受款人 Payee
本金 Principal
- z& d" H* A# _: l& p# K利息率 Interest rate
/ |8 D  t. O" R1 @6 q% e到期日 Maturity date
' }- Z! q  c9 ^! D1 l5 Z本票 Promissory note
贴现 Discount
背书 Endorse
4 ?3 E* U. w, F拒付费 Protest fee

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" Y" r: ~- `4 U  N- O& u$ n（4）存货
存货 Inventory
商品存货 Merchandise inventory
: }- E0 n9 g, w9 y: \) D产成品存货 Finished goods inventory
- J2 i/ N+ J- q  V' P8 J9 J在产品存货 Work in process inventory
3 Y) ^. {% x/ J  Q原材料存货 Raw materials inventory
" [! l$ c# S0 r" M  q% ^2 d7 B起运地离岸价格 F.O.B shipping point
2 C6 D7 e8 H. c" _目的地抵岸价格 F.O.B destination
. ]. x7 X+ |2 v% {) [! Q$ y5 D4 r& Y+ e7 a寄销 Consignment
寄销人 Consignor
承销人 Consignee
! F% Q5 k+ P7 m* `- g* I; X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
+ y0 h  n5 ?% f$ ~$ _加权平均法 Weighted average
先进先出法 First-in, first-out or FIFO
1 e9 Y$ \1 z2 N8 G, O7 I后进先出法 Lost-in, first-out or LIFO
  E9 D$ H' r  F# O移动平均法 Moving average
( D; r$ T% G; l+ |8 o1 i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
; U6 w9 E1 H1 l/ b# x9 R3 R可变现净值 Net realizable value
1 [* _3 Y. I5 ]% ?0 {1 Y: G上限 Upper limit
0 d2 [' Q4 C+ @7 p* j  K下限 Lower limit
毛利法 Gross margin method
零售价格法 Retail method
成本率 Cost ratio

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（5）长期投资
长期投资 Long-term investment
. O* g  w! D- H. V. e( y长期股票投资 Investment on stocks
( V8 p; \  [6 p7 ~$ F长期债券投资 Investment on bonds
. t- _1 l9 W7 C7 w& [9 u成本法 Cost method
3 g* l0 ?0 U4 p5 m" {. I权益法 Equity method
合并法 Consolidation method
股利宣布日 Declaration date
6 q7 Y: n2 b* ~/ O/ l8 c股权登记日 Date of record
& _# Z) M8 m# b- ~5 c除息日 Ex-dividend date
- M% `. z* a/ H% x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
$ ^0 s* D( X' k# |' z9 n% }; Z& L票面利率 Contract interest rate, stated rate
% g, ?5 v$ t; E4 S' g1 D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
5 D- C* t" b; l股票股利 Stock dividends
清算股利 Liquidating dividends
到期日 Maturity date
# T) G+ q1 ^1 V" Z+ L8 d' a( W) \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

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3 g  h, f$ w% Z( }. F（6）固定资产
固定资产 Plant assets or Fixed assets
, c8 }$ o, G$ l4 y( `0 W6 d, e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
6 Y7 T; j2 G9 L% t- f累计折旧 Accumulated depreciation
帐面价值 Carrying value
% j- ]& E! z0 \9 D" v. h- ~" i应提折旧成本 Depreciation cost
# E; m. n: m6 G! j净值 Net value
在建工程 Construction-in-process
7 x8 N4 E+ C  ^; z/ B- s- V磨损 Wear and tear
过时 Obsolescence
4 M" u  m! T* T; L9 m直线法 Straight-line method (SL)
$ l% M5 N1 r% z- }工作量法 Units-of-production method (UOP)
加速折旧法 Accelerated depreciation method
" j* O2 F/ l8 k/ w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
4 k1 g& u& L# }0 F经营租赁 Operating lease
1 X' f  ?. B; N) L4 h6 N' F融资租赁 Capital lease
) }+ m  l/ w9 m% n1 }廉价购买权 Bargain purchase option (BPO)
1 ?# M: R! ]1 l3 ^5 W资产负债表外筹资 Off-balance-sheet financing
最低租赁付款额 Minimum lease payments
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（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
; c- o- w* h  m/ A2 w2 o特许权或专营权 Franchises
' y  V( ]1 i2 E  c商誉 Goodwill
开办费 Organization cost
; p1 Z  r$ x7 O. q租赁权 Leasehold
6 d+ v* n9 s" G9 V0 h+ |8 L摊销 Amortization
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（8）流动负债
6 M. C: I5 b3 k* u% W负债 Liability
流动负债 Current liability
应付帐款 Account payable
1 e- ?8 N. M* j3 D* Z. }# T3 T应付票据 Notes payable
贴现票据 Discount notes
0 x" |3 b# L, Q: s) G长期负债一年内到期部分 Current maturities of long-term liabilities
/ G; ]) X8 h8 X* `! l应付股利 Dividends payable
; O* c/ o/ r9 w7 C( \预收收益 Prepayments by customers
存入保证金 Refundable deposits
1 i3 x6 a# M8 f/ ?( _. I$ x% p应付费用 Accrual expense
* `: r% t9 C& z2 k2 K5 e增值税 value added tax
6 z/ E, p6 S* O+ S! R+ O) b营业税 Business tax
1 X1 f$ W& G3 _! r% j1 t: q应付所得税 Income tax payable
1 Q/ L, @  c' R# b+ P) t' F应付奖金 Bonuses payable
& m  Q( X0 s/ q5 U  O4 ^2 Y, Z产品质量担保负债 Estimated liabilities under product warranties
+ x+ R: _4 U$ S( [赠品和兑换券 Premiums, coupons and trading stamps
或有事项 Contingency
& X0 h) d- c$ `6 \或有负债 Contingent
或有损失 Loss contingencies
! Q' ^/ _- p! k$ g或有利得 Gain contingencies
永久性差异 Permanent difference
时间性差异 Timing difference
- d& c' a: p! r# v5 a' h% B应付税款法 Taxes payable method
* {+ z: A( [- r纳税影响会计法 Tax effect accounting method
6 u5 H7 E  i* m5 w$ Q; }递延所得税负债法 Deferred income tax liability method
, P4 A, x* ~: w7 ]' B1 N6 c
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0 T9 A! N% e- S& @) _6 L! v（9）长期负债
6 i; `/ p6 o" `. X* `2 n4 j- I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
5 C0 ]. P# X% U' m6 q# e% A抵押公司债券 Mortgage Bonds
保证公司债券 Guaranteed Bonds
/ j& S5 F5 d1 W+ B# B' n! ]8 {信用公司债券 Debenture Bonds
# K3 K/ F$ {9 V- P, b5 [; L& _* l+ E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
/ k* A) ^$ y0 n+ u2 D1 b+ z记名公司债券 Registered Bonds
7 y6 q2 w+ H3 x- W) V' `6 }5 @无记名公司债券 Coupon Bonds
2 B6 x( [& ]/ W( ?9 R- M8 w, Q普通公司债券 Ordinary Bonds
1 ?. e0 m; k6 S收益公司债券 Income Bonds
' a. y8 Y) D. }名义利率，票面利率 Nominal rate
! p) j8 j( j6 O3 W实际利率 Actual rate
3 g/ ]7 ~$ n7 B" x有效利率 Effective rate
0 Y% I) @$ Q* @- f# w1 L& B溢价 Premium
折价 Discount
$ |6 B. [) F% ^9 t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
" y/ O4 c- g, \  h# Q提前偿付 Repayment at advance
偿债基金 Sinking fund
' Q' k  F0 t! m4 R" j$ r& _4 z长期应付票据 Long-term notes payable
抵押借款 Mortgage loan
% m) n, R$ J' b, `0 C! g' P% r--------------------------------------------------
（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
8 N4 G/ W: S! z% y5 R; h4 B缴入资本 Paid-in capital
股本 Capital stock
1 x+ ]1 `2 `# y) D# L6 H资本公积 Capital surplus
留存收益 Retained earnings
" H, A6 Q. z; v( C# a核定股本 Authorized capital stock
$ G; @# o2 X& l# M8 U2 r2 @7 m实收资本 Issued capital stock
7 {+ Z4 M2 V4 U! ]! _- M发行在外股本 Outstanding capital stock
2 {* S& {1 e: k库藏股 Treasury stock
. T# _! z6 m2 X, |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
2 c. I$ w4 I: N1 G  E% H) p部分参加优先股 Partially participating preferred stock
3 |8 R1 x9 J& l. }9 M非部分参加优先股 Nonpartially participating preferred stock
+ d" K- x  u0 n+ V0 m9 b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
& x0 G; j& y4 Y* l2 t  P发行成本 Issuance cost
成本法 Cost method
. A/ T0 E+ y8 H% W1 K面值法 Par value method
+ d- l* d0 C. P$ O) u4 u  O捐赠资本 Donated capital
盈余分配 Distribution of earnings
+ G: p& p1 N7 e8 [股利 Dividend
0 d9 d' E$ n& U' w  ?) s+ i( {" z股利政策 Dividend policy
( Y  I+ c' b: F, h% O, A; j5 r宣布日 Date of declaration
8 D$ N) w+ d0 L* B4 z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
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1 o3 u# J) A1 ~, w% W（11）财务报表
财务报表 Financial Statement
资产负债表 Balance Sheet
" `) m- K  u& z: T收益表 Income Statement
4 x! D: B7 L8 K" J: B+ J2 ^帐户式 Account form
+ f" k& |, s! G3 @( ^报告式 Report form
编制（报表） Prepare
# S7 {* y' u5 l3 H( S" K工作底稿 Worksheet
多步式 Multi-step
单步式 Single-step
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（12）财务状况变动表
% w$ U' x& u, V$ c财务状况变动表中的现金基础 SCFP.Cash Basis
& m/ g# a" m3 Y（现金流量表）
! `" V& }: s. Q& n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
' o2 Z$ k% `' n全部资源概念 All-resources concept
直接交换业务 Direct exchanges
, Q, g4 w4 H  v正常营业活动 Normal operating activities
财务活动 Financing activities
, b, [8 a7 S8 R投资活动 Investing activities
+ @6 v& Z* W. r2 ?8 f3 H-----------------------------------------------------------
7 w! p. `9 p) j% k& U* y, s, M+ u; X（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
1 F. x6 z+ p3 V0 ^, ^+ u9 J比率 Ratios
普通股每股收益 Earnings per share of common stock
5 \, E  A' ~* B6 s3 D6 M0 ?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
3 q  {/ Y* i* P, L% m债券收益率 Yield rate on bonds
9 f/ D$ R# l% |已获利息倍数 Number of times interest earned
* f( x/ H' r: h/ `% I& n债券比率 Debt ratio
6 A4 @! [/ ]0 A- g" H6 N6 W优先股收益率 Yield rate on preferred stock
& j. `# A' }4 s5 Y( F4 H" C营运资本 Working Capital
1 }+ h1 r3 j# M' B2 f周转 Turnover
7 w3 U  J6 n+ Y) T% N存货周转率 Inventory turnover
应收帐款周转率 Accounts receivable turnover
流动比率 Current ratio
  W+ W  H! e0 R速动比率 Quick ratio
酸性试验比率 Acid test ratio
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# b  R" T+ f% P% V
! d& M3 v7 i  p/ T8 k/ a4 l, x, Z（14）合并财务报表
合并财务报表 Consolidated financial statements
0 h$ }& n& |* L  e# \吸收合并 Merger
创立合并 Consolidation
控股公司 Parent company
" f" n# e/ x& y" R( x附属公司 Subsidiary company
少数股权 Minority interest
( M% B0 D+ R0 S& i. ~  A; m. r% b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

8 @3 @$ Y* S0 ]: d; C------------------------------------------------------------
4 }+ B) v; u: A0 H7 c' q4 F（15）物价变动中的会计计量
+ h( f) ?" r. b, ^5 x8 j物价变动之会计 Price-level changes accounting
一般物价水平会计 General price-level accounting
( u* ]: R0 a6 P; b0 r货币购买力会计 Purchasing-power accounting
统一币值会计 Constant dollar accounting
2 k3 F. Q8 Y/ M; h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
& F/ O% i0 l4 p& h3 {  k5 j9 M+ W/ F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)
' n4 B% h" c9 g3 s: x消费物价指数 Consumer price index (or CPI)
( F9 |4 r/ a$ d4 ]9 G$ C6 @批发物价指数 Wholesale price index
) c- \$ x6 o1 b" t7 m+ t货币性资产 Monetary assets
货币性负债 Monetary liabilities
' e; t# w0 z$ Z/ Q$ J货币购买力损益 Purchasing-power gains or losses
% p. v7 f- r  Y0 J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
" o( E  B  l8 ?% _. L( K现行价值与统一币值会计 Constant dollar and current cost accounting

故乡的云

很有帮助的名词对照。谢谢楼主。

UFO4

好东西，打下来，裁成条，我背。

hellolambert

顶

hellolambert

by the way, 斑竹是读ACCOUNTING的？

Li2

Unfortunately, I am not,brother. Maybe one day I will be in this area.

knptmug

这里有谁找到过management accouinting的工作?

小叶子

pengjue

有用,正对上我的专业口了,打下来好好背熟它们~~

水晶思维

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