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
% \4 A/ w9 T* d$ n; b/ L/ `- Q: ^) w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
! T: i* A4 l* W; E私业会计 Private Accounting
公众会计 Public Accounting
注册会计师 CPA Certified Public Accountant
国际会计准则委员会 IASC
- f- j; V- x9 H& s0 D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
/ E# s, n+ x0 T; h. X' b) g  v0 ^美国会计学会 AAA
0 v" M' i5 M+ C1 K税务稽核署 IRS
独资企业 Proprietorship
* ~9 x3 z! @$ V% Q$ ]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
& }+ n4 a& b1 ]/ G' _会计实务过程 Accounting Procedures
1 k! Z% d: K& }6 T9 B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
* G: R9 R  w) {+ J2 i0 c0 P+ w持续经营假设 Continuity(Going-concern) Assumption
+ _, T2 `: q; v! s% D" u& z( O2 r会计分期假设 Time-period Assumption
1 {$ D* i) m: Z9 Q资产 Asset
# W% ]' Q. z, F9 I9 f& Z负债 Liability
, I9 ~/ L) D0 D' P业主权益 Owner's Equity
  Y! l! a3 G% I/ J收入 Revenue
5 Z, g% \* W, G费用 Expense
收益 Income
亏损 Loss
5 W; j, O, Z+ N历史成本原则 Cost Principle
. S. X$ p  W0 }3 E; w收入实现原则 Revenue Principle
) F# n5 G- ?# j配比原则 Matching Principle
全面披露原则 Full-disclosure (Reporting) Principle
& L4 R! F: z& j6 b( @客观性原则 Objective Principle
5 e8 a  W. b/ B; a- m% `一致性原则 Consistent Principle
可比性原则 Comparability Principle
4 a# W& u5 b( i- M' m4 D; A* v; p重大性原则 Materiality Principle
稳健性原则 Conservatism Principle
权责发生制 Accrual Basis
. J5 L8 x1 C; p, Y) v现金收付制 Cash Basis
5 V- q# f, y' {: I; G财务报告 Financial Report
: U( F8 v" j6 C/ l' X: l! u流动资产 Current assets
流动负债 Current Liabilities
! ]$ _$ s1 A7 ^% O9 u) \+ g长期负债 Long-term Liabilities
投入资本 Contributed Capital
留存收益 Retained Earning
* M6 u) W4 [% M- E
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! L' ]6 G6 V$ J0 l（2）会计循环
- r. P3 w  D, b8 T7 n2 I3 J会计循环 Accounting Procedure/Cycle
会计信息系统 Accounting information System
! J7 u! C2 C% \0 S; M& o; y6 [帐户 Ledger
会计科目 Account
会计分录 Journal entry
/ }4 e! r4 F! U' ^9 O5 P原始凭证 Source Document
2 T9 i7 \6 Y- W4 H日记帐 Journal
' T0 p' x/ x. W! \9 R9 g总分类帐 General Ledger
9 l# ?& i+ [4 {# n明细分类帐 Subsidiary Ledger
9 h! m( @% g) G$ g2 ?试算平衡 Trial Balance
* m' I, {, M' C2 G现金收款日记帐 Cash receipt journal
3 s+ Z( R, {- A+ ~现金付款日记帐 Cash disbursements journal
- {) B9 S3 x! I$ l$ f5 a6 Z$ `) ?销售日记帐 Sales Journal
) c- h; w9 T- T+ A0 v  f9 N$ d4 W- t购货日记帐 Purchase Journal
2 c2 x- h( U- V3 ]4 g普通日记帐 General Journal
3 Y' @; ]  Y( m/ l工作底稿 Worksheet
% [; J8 C6 ~$ w& W- H调整分录 Adjusting entries
, L# Z7 L/ Z) b# V- z结帐 Closing entries

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' B2 t0 s% Q5 m（3）现金与应收帐款
现金 Cash
" A; O9 A* O7 C1 n5 d$ b. t银行存款 Cash in bank
库存现金 Cash in hand
( I' `: r+ m2 @' F. S流动资产 Current assets
偿债基金 Sinking fund
- D) ?7 p7 y3 |( m% H定额备用金 Imprest petty cash
/ H, c/ |5 n8 k5 L支票 Check(cheque)
8 U1 ~% s. n' ^银行对帐单 Bank statement
- V6 u6 h' T" K% V" ^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
, k/ T7 G1 k" N' Y# E3 j目的地交货价 F.O.B destination point
! w" E' Q& i1 h  [% G- R2 {3 `( p商业折扣 Trade discount
6 f$ O1 N% K) ^# t" D5 J5 i" t; f; M现金折扣 Cash discount
销售退回及折让 Sales return and allowance
8 l9 n2 C  n1 x7 _! C坏帐费用 Bad debt expense
6 W" L4 I2 ~. L2 I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
! G+ E4 \: F# V# A, v帐龄分析法 Aging analysis method
2 z( b2 D/ l6 S: X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
$ z( N. s6 y! ^" a( z出票人 Maker
0 N) H+ ]6 }0 N; a1 j7 G8 U. N$ r受款人 Payee
9 k- N) K8 L4 X本金 Principal
利息率 Interest rate
- B8 N( X: A4 y) W到期日 Maturity date
; {( b, j" J! v. R! j, A' k/ Q本票 Promissory note
8 a# ]8 s  N, V贴现 Discount
; n  B% {3 t9 Y  o背书 Endorse
  \, U, X5 E  K4 J2 m9 r  W拒付费 Protest fee
" \7 B2 W# T9 D; j" T; g' w7 ]
, [! W! b! a) m% m' h0 p+ }  m% f------------------------------------------------------------
（4）存货
( T# Y1 [. k' z( ]% ]0 @  e, I存货 Inventory
5 k; r4 a) f: p- w5 [商品存货 Merchandise inventory
! E5 X* h. x# E7 z/ d" y产成品存货 Finished goods inventory
6 _& F" D7 R: H6 l) P! S( ^( y在产品存货 Work in process inventory
- f5 a" G: z3 T- @. i原材料存货 Raw materials inventory
起运地离岸价格 F.O.B shipping point
5 g+ q+ q% K" F9 T目的地抵岸价格 F.O.B destination
寄销 Consignment
寄销人 Consignor
承销人 Consignee
9 G; t' ]& Z9 o9 o6 Z定期盘存 Periodic inventory
  |: Z% Y4 d* d# D; \. I+ H4 N永续盘存 Perpetual inventory
购货 Purchase
购货折让和折扣 Purchase allowance and discounts
& T' I: i1 Z3 p9 F, g2 Y$ a- F存货盈余或短缺 Inventory overages and shortages
# w: A, Z$ M" O, O3 B" `' R* k分批认定法 Specific identification
4 j8 O& c2 h( s; s0 I  k( b加权平均法 Weighted average
- K6 `8 P3 N3 e/ _先进先出法 First-in, first-out or FIFO
后进先出法 Lost-in, first-out or LIFO
% m4 [$ j# y4 t移动平均法 Moving average
7 [0 V: z+ h. J$ Y$ K成本或市价孰低法 Lower of cost or market or LCM
市价 Market value
4 F- g6 q, S( q6 Y3 k重置成本 Replacement cost
! v% t+ `. s3 u9 [7 o& `可变现净值 Net realizable value
. K( i$ P/ K" u/ ?/ m& o& }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

6 j6 f- H# H0 x& i------------------------------------------------------------
（5）长期投资
! t8 C( _5 E6 r5 u长期投资 Long-term investment
6 D; Y& F5 F1 i# h! X! m1 D长期股票投资 Investment on stocks
  R" }' z: m! P$ f3 x6 S; U长期债券投资 Investment on bonds
成本法 Cost method
权益法 Equity method
8 t0 l1 _8 `5 D合并法 Consolidation method
1 X( \2 ?* k) H. d: b. Y1 O股利宣布日 Declaration date
7 h" S5 Q' V) x' u2 ?5 B股权登记日 Date of record
/ s: g3 G# J) j5 {1 ^6 \0 V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
5 x: F& x; Q' u" }1 N( m$ l" L债券溢价 Premium on bonds
. w9 L" f. Q+ M" _$ |票面利率 Contract interest rate, stated rate
# t8 |: g9 T  m' T6 G% ^; @市场利率 Market interest ratio, Effective rate
. ]: E# [" [% a9 k- H+ Y2 H普通股 Common Stock
- k. s7 T5 o/ j, {9 ]4 z优先股 Preferred Stock
现金股利 Cash dividends
+ s* d2 k, c: f8 Q! I股票股利 Stock dividends
+ J- B1 C/ M. P; k) ?清算股利 Liquidating dividends
1 `& r& \$ ]- K3 u# ^到期日 Maturity date
到期值 Maturity value
直线摊销法 Straight-Line method of amortization
- E1 ^7 m  l/ N$ {0 r+ V实际利息摊销法 Effective-interest method of amortization
* q7 T2 A& Z5 o5 b3 }
0 Z' c5 g+ W7 S# X/ L2 T3 L5 ~---------------------------------------------------------
4 k5 f) E& `! t（6）固定资产
5 ]* f2 h  p" E0 r5 u: ?% ]; K固定资产 Plant assets or Fixed assets
, @+ S2 G- j' n- T9 d原值 Original value
预计使用年限 Expected useful life
0 [  |# h% ~& K* b预计残值 Estimated residual value
折旧费用 Depreciation expense
, V/ U" b) W# ]  Y6 H% @* m( b. R" ^# {累计折旧 Accumulated depreciation
帐面价值 Carrying value
应提折旧成本 Depreciation cost
净值 Net value
5 [4 y2 I9 E/ [; y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)
& i' n; u6 s: ?6 c/ X. D7 Y1 T加速折旧法 Accelerated depreciation method
3 A# \. M7 }4 c双倍余额递减法 Double-declining balance method (DDB)
% {% t3 R+ p3 S5 k) E  Z) D' ?年数总和法 Sum-of-the-years-digits method (SYD)
3 e( J; l1 f2 {  \" ?. @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)
5 s0 g. w" x3 t5 Z( B, ^+ u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
) q" c$ s' G2 C+ Z+ p0 f  ?8 }: h专利权 Patents
% G! Z5 x, k  N# e! G6 }商标权 Trademarks, Trade names
- U" Z3 o6 J# B著作权 Copyrights
特许权或专营权 Franchises
商誉 Goodwill
; |6 W+ p; }1 {* x, ?开办费 Organization cost
租赁权 Leasehold
摊销 Amortization
) D, B: P' V; A  r0 r6 V. L--------------------------------------------------------
（8）流动负债
$ p% I9 |8 y, G! J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
3 ^1 l- T- h5 C! n& R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
3 r1 E  F/ k5 B8 `存入保证金 Refundable deposits
应付费用 Accrual expense
0 _: P" C6 T. f" w增值税 value added tax
营业税 Business tax
应付所得税 Income tax payable
' I; M9 f: l1 h/ y( a0 k9 W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
  w+ `9 i# }' U9 G# J# |- B或有负债 Contingent
或有损失 Loss contingencies
' l5 I/ B. S8 [- e( V7 q或有利得 Gain contingencies
永久性差异 Permanent difference
时间性差异 Timing difference
) K0 h- _: Y3 n3 V7 h6 u5 J- U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
# Z) b: I# K& q2 _$ u, o
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（9）长期负债
长期负债 Long-term Liabilities
, b$ a7 K5 r$ S6 W$ h1 _& K' }. K应付公司债券 Bonds payable
7 N. k; f; Z: ^& w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
% ]) @: O! j3 a* ?# ?6 L3 u; @- H信用公司债券 Debenture Bonds
一次还本公司债券 Term Bonds
% o8 v) t* G; o/ \& x6 N分期还本公司债券 Serial Bonds
% A- s( i$ L- J( L可转换公司债券 Convertible Bonds
可赎回公司债券 Callable Bonds
, ]9 m5 J- W% t) }可要求公司债券 Redeemable Bonds
/ D9 s$ d0 l: g4 V记名公司债券 Registered Bonds
) P2 r* `) X7 E) K无记名公司债券 Coupon Bonds
普通公司债券 Ordinary Bonds
! J  V' l& \, z" ?+ w收益公司债券 Income Bonds
4 d  r" c4 w3 r5 w. k" `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
. d7 \8 h$ S$ ~- B折价 Discount
2 t3 F# o5 d7 Y8 l% e面值 Par value
直线法 Straight-line method
实际利率法 Effective interest method
2 C' _- G7 G1 x( _" Q到期直接偿付 Repayment at maturity
提前偿付 Repayment at advance
7 p: \6 g' D8 Y4 A' B& ~: j偿债基金 Sinking fund
4 L* N5 j! g4 t* x. Y长期应付票据 Long-term notes payable
抵押借款 Mortgage loan
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' q. r) y7 N" m: }6 @. V（10）业主权益
权益 Equity
, w8 p5 F& ], N3 O业主权益 Owner's equity
+ d% Q+ D) j6 ^4 c; [, G1 `股东权益 Stockholder's equity
% p5 ~& e3 k* f  r3 ]$ g; O投入资本 Contributed capital
缴入资本 Paid-in capital
股本 Capital stock
3 C- z% _- O# O资本公积 Capital surplus
留存收益 Retained earnings
% ~8 w, k& I* o3 b. G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
# E9 O5 A, S% k# p& {1 S优先股 Preferred stock
累积优先股 Cumulative preferred stock
非累积优先股 Noncumulative preferred stock
3 _3 H: m+ ^# |0 [完全参加优先股 Fully participating preferred stock
8 S8 V) J2 o  Q' _* `. G) n8 |: p部分参加优先股 Partially participating preferred stock
非部分参加优先股 Nonpartially participating preferred stock
5 E# I# U( O0 _! {/ L& s: y+ q现金发行 Issuance for cash
非现金发行 Issuance for noncash consideration
2 F1 S& Q- s& M2 l  {股票的合并发行 Lump-sum sales of stock
4 _, l9 E+ S  t' |# I发行成本 Issuance cost
成本法 Cost method
面值法 Par value method
) Q3 F) m7 i- x% d! A$ a8 }+ G. U* B. h% I捐赠资本 Donated capital
. I( t) Z' q" d& _3 p8 k) {  w" E' r# y盈余分配 Distribution of earnings
股利 Dividend
/ M3 H2 l% c9 a  Q: k6 ]8 x股利政策 Dividend policy
) P) }9 L( q  ^- s' v3 [( P- J宣布日 Date of declaration
5 N3 A$ ?; ]; ]% t( X股权登记日 Date of record
% W$ p% S6 w7 p; O除息日 Ex-dividend date
股利支付日 Date of payment
3 ~- B( a! X8 T) K, C* v现金股利 Cash dividend
股票股利 Stock dividend
拨款 appropriation
4 f& n! f: Z4 J------------------------------------------------------------
（11）财务报表
& m8 Y0 i4 C, A, c财务报表 Financial Statement
资产负债表 Balance Sheet
收益表 Income Statement
帐户式 Account form
1 o2 `; C, ^( [8 E. S* S# _报告式 Report form
编制（报表） Prepare
工作底稿 Worksheet
% Z- T5 f. _, F1 f4 s5 u3 m( u多步式 Multi-step
单步式 Single-step
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（12）财务状况变动表
- l& k8 M. a& y财务状况变动表中的现金基础 SCFP.Cash Basis
（现金流量表）
. V6 l  m/ U3 g财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
& h: m- ~. [+ ]8 U8 P" K8 o（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
* J4 `+ n5 K: U3 K正常营业活动 Normal operating activities
财务活动 Financing activities
  P+ `3 b- v$ b* s* _, ]投资活动 Investing activities
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（13）财务报表分析
财务报表分析 Analysis of financial statements
# n$ [% m2 H# q; a. w7 ^0 i) Q比较财务报表 Comparative financial statements
5 k1 _1 r3 ~) L  V' m趋势百分比 Trend percentage
$ B6 y$ Z) w& T& `9 [6 ?, r. z/ {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
+ S; F2 X  o- ~' ^7 i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
. M9 Q& `9 t) j+ D' y! X: {优先股收益率 Yield rate on preferred stock
- _2 F0 I* K5 c  ~5 A$ Z营运资本 Working Capital
周转 Turnover
存货周转率 Inventory turnover
6 M! O: ~6 A% G- Y) L应收帐款周转率 Accounts receivable turnover
流动比率 Current ratio
* G. F; u, X. v2 h  K: I速动比率 Quick ratio
酸性试验比率 Acid test ratio
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2 G) W. l- V0 _  V  u6 k（14）合并财务报表
; k8 i4 y2 r% D6 S合并财务报表 Consolidated financial statements
吸收合并 Merger
$ I( K" j! u5 S+ `% r! S创立合并 Consolidation
控股公司 Parent company
附属公司 Subsidiary company
; T2 D9 o. K% R/ ]; A少数股权 Minority interest
% {3 A; S! r, {5 v权益联营合并 Pooling of interest
) K- D. n+ X* K9 X4 \: ~购买合并 Combination by purchase
权益法 Equity method
成本法 Cost method
" f; S- W  ?7 l! x: G& W. r. N6 L) \% Y
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5 T5 L* V% p4 Y1 @  w（15）物价变动中的会计计量
- x& Z/ o# |, E, M$ ]* a9 \物价变动之会计 Price-level changes accounting
一般物价水平会计 General price-level accounting
! R% H6 o2 x! s& d- D- w/ {7 s货币购买力会计 Purchasing-power accounting
统一币值会计 Constant dollar accounting
0 q# H* e# {  x7 m5 L历史成本 Historical cost
- E! \. e) {) F现行价值会计 Current value accounting
; o5 a' t$ m* [! l现行成本 Current cost
重置成本 Replacement cost
" X: C& j# }4 y# g  J( T物价指数 Price-level index
% h  n4 s2 k' u; V3 V/ T' E# Z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)
! U, g" L2 \# _3 m& Y$ B: y6 U批发物价指数 Wholesale price index
+ e+ U2 g/ q+ E" r1 J+ a$ h2 C货币性资产 Monetary assets
4 ?. Q" |& c- G+ x/ q/ t* J货币性负债 Monetary liabilities
货币购买力损益 Purchasing-power gains or losses
6 }6 B, W# |8 U' s  {( \2 z+ H8 W资产持有损益 Holding gains or losses
" w! Y7 i6 r1 P) S* R  p未实现的资产持有损益 Unrealized holding gains or losses
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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