财会名词汉英对照表

Li2

（1）会计与会计理论
会计 accounting
2 k7 K5 p1 l% J, S4 G! B决策人 Decision Maker
0 l& ~5 k9 K! B! u& @( z* i投资人 Investor
股东 Shareholder
# z  o1 [8 u1 g2 }$ V债权人 Creditor
% o. i+ y' F, M) j# S3 e财务会计 Financial Accounting
管理会计 Management Accounting
成本会计 Cost Accounting
私业会计 Private Accounting
% |& h# V; X! W1 t5 a3 c9 C. A' f$ q公众会计 Public Accounting
" N0 l$ O' T, k: I1 l1 O5 E注册会计师 CPA Certified Public Accountant
- F1 V4 n4 n; b; C$ V国际会计准则委员会 IASC
: N) W( \+ Y3 c/ W3 K美国注册会计师协会 AICPA
! Q8 j/ n% A) B3 g0 V7 D财务会计准则委员会 FASB
. Y' N/ K, e3 T+ J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
, @: r* i0 p/ n& w* ?, ]8 z" U9 I/ U  T公司 Corporation
( G. j0 z" ?1 ]$ P/ w3 d/ ]会计目标 Accounting Objectives
会计假设 Accounting Assumptions
. C( x1 ]& ^9 m  L4 D- e& n' K会计要素 Accounting Elements
会计原则 Accounting Principles
5 `/ R. Q0 V4 Q0 S4 J会计实务过程 Accounting Procedures
* n' Z; `  G7 F- Y, F9 c财务报表 Financial Statements
6 Z& L. h8 Y+ x  R" X0 {, j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
- `4 ^5 {/ ]% b4 q  o6 X持续经营假设 Continuity(Going-concern) Assumption
; @/ }# j$ u; F& k' \会计分期假设 Time-period Assumption
资产 Asset
7 z1 h$ d- h% R负债 Liability
3 \1 w7 V# c& l业主权益 Owner's Equity
收入 Revenue
费用 Expense
/ A/ A6 G5 l) e4 C. b! `+ D% Z收益 Income
6 b7 c: w, |% E亏损 Loss
' F8 }. ]0 U4 C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
# J8 [4 Q  F, P% ~# V客观性原则 Objective Principle
. v/ f9 c& S5 H一致性原则 Consistent Principle
0 q2 n: \: Q. Y' y8 \4 p6 Q* P3 H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
- y7 @* D9 X$ J6 S流动资产 Current assets
/ k# Y) R2 B- m0 u% |- A流动负债 Current Liabilities
% L- B/ v7 Z6 X+ n5 v* q长期负债 Long-term Liabilities
3 S! J1 U) [2 o" M投入资本 Contributed Capital
留存收益 Retained Earning

, o: d4 O1 q% @# m- J/ A  z------------------------------------------------------------
* x" H  a" R/ E$ t4 r8 q（2）会计循环
会计循环 Accounting Procedure/Cycle
1 q1 U" I. t! _  a, E7 X' R4 A6 l会计信息系统 Accounting information System
& o% W7 G( f: G: \帐户 Ledger
会计科目 Account
会计分录 Journal entry
6 {& y: a( j6 }0 y, t/ S  {原始凭证 Source Document
! G- e9 b1 ~( c8 t# c: e日记帐 Journal
总分类帐 General Ledger
: m; l' `* b9 r( X. Z6 _8 Q- _% I$ b明细分类帐 Subsidiary Ledger
试算平衡 Trial Balance
现金收款日记帐 Cash receipt journal
$ B2 }( @( o, y- U现金付款日记帐 Cash disbursements journal
销售日记帐 Sales Journal
购货日记帐 Purchase Journal
1 n; Q3 P% U, S) I8 N4 p, i' m普通日记帐 General Journal
工作底稿 Worksheet
3 j+ K" s% a% f调整分录 Adjusting entries
结帐 Closing entries
5 T/ p4 A7 X, b* `+ S3 o
1 h' I0 u  |( T7 I  `+ Q----------------------------------------------------------
（3）现金与应收帐款
! j8 c  S  t9 }1 p# q3 t/ ~现金 Cash
银行存款 Cash in bank
库存现金 Cash in hand
2 Q0 v- l0 x3 d9 z7 K/ N0 O流动资产 Current assets
! o6 W. V- Y$ ~偿债基金 Sinking fund
. b0 p0 P; D! \& p7 u0 _定额备用金 Imprest petty cash
: I* G! B- b( f/ {* {' n% y2 u支票 Check(cheque)
银行对帐单 Bank statement
8 v0 l3 M: B! w银行存款调节表 Bank reconciliation statement
  }4 o# `# g( }% G! q3 {+ I7 X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
  Y, v1 q' Z+ H# c" ]起运点交货价 F.O.B shipping point
目的地交货价 F.O.B destination point
% w/ i; e9 k* e商业折扣 Trade discount
1 r# Y+ g& S. @5 j现金折扣 Cash discount
销售退回及折让 Sales return and allowance
2 A9 X1 Y0 M6 d3 m坏帐费用 Bad debt expense
) J5 y. D" e$ ]' ]备抵法 Allowance method
; ?( X' h, j5 B2 s7 _* M- j备抵坏帐 Bad debt allowance
7 R2 l( ]. U) o$ b& D$ L, e损益表法 Income statement approach
资产负债表法 Balance sheet approach
帐龄分析法 Aging analysis method
  ]( v; P) O+ @6 T直接冲销法 Direct write-off method
7 d& y& B  w' R7 O2 _3 i" P, c+ G带息票据 Interest bearing note
/ Y& O7 Z1 {3 e不带息票据 Non-interest bearing note
8 y$ e+ G4 a" v* _" Y& W+ m# y& y出票人 Maker
受款人 Payee
本金 Principal
利息率 Interest rate
) C) W& T2 Z0 ~1 H' L) j到期日 Maturity date
+ P- M! [9 R0 K$ T2 ~/ w. W本票 Promissory note
贴现 Discount
6 f! M4 c$ x- N& U背书 Endorse
拒付费 Protest fee

! S* `8 e) [; F5 D* n- Z: r------------------------------------------------------------
（4）存货
# [$ C9 ]0 Q" F+ ~% K" W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
& L& P" K4 y; Q' q; j$ \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
, ]* O( q- S, H- ?! Y寄销人 Consignor
4 V% P. D9 v' `% a0 ^- X7 a7 j0 g承销人 Consignee
定期盘存 Periodic inventory
永续盘存 Perpetual inventory
  Q; l) D/ j7 z6 g" T2 r1 W1 q购货 Purchase
/ X5 m3 n* H3 @$ n# X+ M5 S购货折让和折扣 Purchase allowance and discounts
存货盈余或短缺 Inventory overages and shortages
, m* b( n& b3 B( \) L2 z7 i) B( Z分批认定法 Specific identification
加权平均法 Weighted average
9 j! t* H  W' O4 f先进先出法 First-in, first-out or FIFO
; A8 f" L& m' _: p5 E4 Y6 v后进先出法 Lost-in, first-out or LIFO
" R3 ]1 s+ X: m9 K8 l3 f% P; \移动平均法 Moving average
成本或市价孰低法 Lower of cost or market or LCM
. J. E6 p, _9 l5 W7 O9 E+ V" {市价 Market value
重置成本 Replacement cost
. W8 L+ r+ ]! ^. ]- ~可变现净值 Net realizable value
( W0 @/ q0 F4 v2 ?3 _- R( J8 J上限 Upper limit
0 s  G  S3 e2 @* i; N下限 Lower limit
* y% Y0 ^9 e' A8 M" e& c' D7 N毛利法 Gross margin method
零售价格法 Retail method
  X% t! v& ^/ \! w9 B& q8 n2 C. J5 Y成本率 Cost ratio

/ \4 l! J/ B2 v------------------------------------------------------------
; N) c; o5 h5 Z& D6 o（5）长期投资
长期投资 Long-term investment
! I& P9 ~& {# U" z+ Q3 d; a/ [  A长期股票投资 Investment on stocks
- [0 w$ o9 O0 Z1 N$ L: `长期债券投资 Investment on bonds
; y7 |5 `8 c. w成本法 Cost method
权益法 Equity method
% N5 l* X  U; v. f% ^合并法 Consolidation method
股利宣布日 Declaration date
+ O+ |) j0 B. O9 c( v股权登记日 Date of record
, e: t+ F/ n6 p- ~除息日 Ex-dividend date
付息日 Payment date
债券面值 Face value, Par value
+ v* ?9 ~* p" Y债券折价 Discount on bonds
* m. I9 M$ h. h5 {! s债券溢价 Premium on bonds
* E$ I5 H5 ^; v" w/ Q) H5 I  ]/ r0 |票面利率 Contract interest rate, stated rate
: l! f1 U( l7 q# ?$ ]4 i  _市场利率 Market interest ratio, Effective rate
普通股 Common Stock
+ Z5 ~  O- v9 J( W3 {优先股 Preferred Stock
现金股利 Cash dividends
股票股利 Stock dividends
清算股利 Liquidating dividends
" O" A6 \" H4 U) }! m: X到期日 Maturity date
! y6 ^: P2 O2 t! E/ y到期值 Maturity value
* s- w* X5 w; A7 a2 A, s: F  G直线摊销法 Straight-Line method of amortization
( d. a% j+ v( J5 F实际利息摊销法 Effective-interest method of amortization
$ b. e, {; _7 N1 P. K9 L! E0 H
" r  b7 |" S- |5 v  a" y1 }---------------------------------------------------------
（6）固定资产
1 E4 X( o0 Y2 u5 \固定资产 Plant assets or Fixed assets
. X' O9 R8 k4 I8 P" @原值 Original value
预计使用年限 Expected useful life
# v  ]9 b: x4 w) ^: v1 f/ M" ^1 l预计残值 Estimated residual value
6 @9 G- I0 Q+ Q9 E4 s' K折旧费用 Depreciation expense
6 k. r3 T# I" D5 n8 A1 F累计折旧 Accumulated depreciation
' S( d, I6 v/ {; a8 k帐面价值 Carrying value
! w  m( X" X. J4 m1 T5 m* L应提折旧成本 Depreciation cost
8 H8 z9 I, T0 ?# T净值 Net value
  ^7 d# a( |' f! _; v! l6 B在建工程 Construction-in-process
3 x! X$ G7 l4 r磨损 Wear and tear
过时 Obsolescence
直线法 Straight-line method (SL)
  D- [3 \( w% u- |/ w工作量法 Units-of-production method (UOP)
加速折旧法 Accelerated depreciation method
9 w' r5 {5 i. f双倍余额递减法 Double-declining balance method (DDB)
2 x' y0 U& T+ l0 K6 a- l  m年数总和法 Sum-of-the-years-digits method (SYD)
0 ~  @# Z! m' O8 D  Y" W以旧换新 Trade in
  {' R9 V  t) q7 ]4 W" y" K经营租赁 Operating lease
融资租赁 Capital lease
  ?: I/ q1 R2 U& o2 V& y廉价购买权 Bargain purchase option (BPO)
; T" r4 {$ d9 K6 _资产负债表外筹资 Off-balance-sheet financing
1 ?" [% N( y5 z" V) n. d# O( m最低租赁付款额 Minimum lease payments
- U! @* e: Q1 x9 q* Q; o--------------------------------------------------------
( ~6 ?  k" U; K- b（7）无形资产
6 a9 k, l: F- i无形资产 Intangible assets
专利权 Patents
商标权 Trademarks, Trade names
& ]6 g" ^, V# s4 x1 k% i: o著作权 Copyrights
9 Z1 c, M# l9 Z- W' b1 E特许权或专营权 Franchises
! D- n8 J6 w  v  p/ m& g商誉 Goodwill
开办费 Organization cost
租赁权 Leasehold
8 U# Q. F) ?3 K! K3 ]摊销 Amortization
4 O( n. ^( V2 `/ g--------------------------------------------------------
- R3 j- u  O) ?: g8 ~（8）流动负债
负债 Liability
% u8 {4 g- ^9 l/ U# w8 y, H: t% t流动负债 Current liability
应付帐款 Account payable
应付票据 Notes payable
+ ^( Q/ Q/ Z( u" v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
" M" `+ v% S$ i3 O6 G预收收益 Prepayments by customers
存入保证金 Refundable deposits
& N# ]1 D+ _9 t, v% Y应付费用 Accrual expense
5 F4 _- v2 q- H, _  L1 Z1 {增值税 value added tax
营业税 Business tax
, }" @. {2 x3 Q: {" ]8 Y应付所得税 Income tax payable
, M7 P; U% \5 Y  q- C3 }应付奖金 Bonuses payable
产品质量担保负债 Estimated liabilities under product warranties
- h0 A. i6 k: i$ t9 N! S0 W, B赠品和兑换券 Premiums, coupons and trading stamps
或有事项 Contingency
或有负债 Contingent
; X4 G: Y! P3 e  s或有损失 Loss contingencies
$ K; ]# Q& i2 g- T2 J0 Q, w/ V或有利得 Gain contingencies
永久性差异 Permanent difference
1 V, e! W- k6 R+ r) A; z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

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( ]. M/ C" P8 Z9 `（9）长期负债
! r, Z! A- U2 Z5 w2 k0 a长期负债 Long-term Liabilities
应付公司债券 Bonds payable
8 n5 C9 G, A( ]# t有担保品的公司债券 Secured Bonds
( Z- N  C! Q, C. F抵押公司债券 Mortgage Bonds
保证公司债券 Guaranteed Bonds
& w/ A: a5 G, a" [5 t# I信用公司债券 Debenture Bonds
, n  O# R$ Y0 H1 Z% `4 I一次还本公司债券 Term Bonds
9 j9 Z+ P" S( t! [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
6 v/ n3 G! O5 V! L, a& D记名公司债券 Registered Bonds
  `" ?- R/ V, }) a; o9 p, q, U$ J无记名公司债券 Coupon Bonds
普通公司债券 Ordinary Bonds
$ l% Z8 |. m3 q, _1 ~7 b' H8 a3 t" F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
4 C% o' c5 A- `6 C7 S  i实际利率法 Effective interest method
; o" |* X( D' Y$ o到期直接偿付 Repayment at maturity
2 e6 {7 T7 r1 f) L提前偿付 Repayment at advance
3 ?6 N9 X4 R! Q1 Y1 L/ Y; e; p7 y偿债基金 Sinking fund
长期应付票据 Long-term notes payable
抵押借款 Mortgage loan
0 V3 U" u9 c' R% s--------------------------------------------------
（10）业主权益
5 ]" e5 U" i' S: K2 Y  m9 M6 D权益 Equity
2 |" O/ Y) e5 R& l: E0 v/ K4 u业主权益 Owner's equity
股东权益 Stockholder's equity
9 l+ }( m/ u3 T( ]投入资本 Contributed capital
缴入资本 Paid-in capital
, ^, `1 ~9 t6 ~' j( }; m% k# \股本 Capital stock
资本公积 Capital surplus
% N9 X+ k4 P+ ]5 k- X留存收益 Retained earnings
4 P: M  k9 c+ r! A5 N3 C* b核定股本 Authorized capital stock
实收资本 Issued capital stock
# @% H6 c! X9 _发行在外股本 Outstanding capital stock
; k% A7 j& ]" A' x库藏股 Treasury stock
+ V6 u5 t7 }& o, h# W2 S普通股 Common stock
3 n& c9 z9 G- q' U$ M优先股 Preferred stock
累积优先股 Cumulative preferred stock
) O) G1 {! p, I  q/ n2 ^非累积优先股 Noncumulative preferred stock
5 G+ F5 E* H& B完全参加优先股 Fully participating preferred stock
- M3 J$ \* Z- ?3 h7 x部分参加优先股 Partially participating preferred stock
/ C/ y3 u/ w/ c( L! O( ?/ f8 d$ k非部分参加优先股 Nonpartially participating preferred stock
现金发行 Issuance for cash
0 j; U) [4 C3 A/ ~' \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
6 H' \( A  ~" M/ H0 b8 |捐赠资本 Donated capital
盈余分配 Distribution of earnings
股利 Dividend
2 Q7 V! f: w8 H! b: W. j股利政策 Dividend policy
! `9 M. W/ ]3 H  ]2 v宣布日 Date of declaration
) l4 }/ c1 Q( f3 d' R7 J6 V股权登记日 Date of record
- o9 S8 s- v% l& ?) {除息日 Ex-dividend date
, @$ ^  V% H, v( O. ~股利支付日 Date of payment
6 j# e5 r% v* f7 t- h现金股利 Cash dividend
+ w, m+ V/ U1 _* A6 T3 u股票股利 Stock dividend
! {4 L+ c4 G8 P拨款 appropriation
  H: _; p4 U' A: W! S, D) R" T------------------------------------------------------------
（11）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
" T: A' O8 h; _% M( n! B/ O) A编制（报表） Prepare
工作底稿 Worksheet
, I* b* n3 r( m* P6 y: G- F多步式 Multi-step
( y) O+ R3 j" Z单步式 Single-step
3 G4 ~# `' g. W- `$ f-----------------------------------------------------------
（12）财务状况变动表
; e" {5 n% ~) R- l- ?* l0 Z! z财务状况变动表中的现金基础 SCFP.Cash Basis
* Y. G" d* `3 [# Y; y- u9 m（现金流量表）
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
+ j, {0 h+ m. _( v! m9 }/ N（资金来源与运用表）
营运资金 Working Capital
全部资源概念 All-resources concept
" u% f: r$ O# B4 R2 L! X7 [1 a% U1 }' p直接交换业务 Direct exchanges
正常营业活动 Normal operating activities
财务活动 Financing activities
/ z& E: D6 \2 T* K% s& B! E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
1 [1 R5 w. A! t7 K3 Y. c比较财务报表 Comparative financial statements
4 ?; i( J. I( {0 l1 W9 p趋势百分比 Trend percentage
比率 Ratios
普通股每股收益 Earnings per share of common stock
* [8 t$ [$ w' s3 @. B股利收益率 Dividend yield ratio
- q! V2 i: u0 S# N3 ]4 O价益比 Price-earnings ratio
6 J2 K. \: ^' R* R9 l2 B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
6 G' Y3 u0 C3 [3 `  U债券收益率 Yield rate on bonds
已获利息倍数 Number of times interest earned
& _/ Q) M; [9 B& w. p% |) Q% ~债券比率 Debt ratio
+ {: v9 [' t- u优先股收益率 Yield rate on preferred stock
营运资本 Working Capital
周转 Turnover
0 d7 v' S/ J8 L: Z9 `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
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（14）合并财务报表
. r& N, _! {; x6 p7 ?* ^合并财务报表 Consolidated financial statements
吸收合并 Merger
  `  |6 R* B4 I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
7 v2 y5 _0 f# }6 p2 x, ]3 Z8 W) {购买合并 Combination by purchase
权益法 Equity method
成本法 Cost method
1 T1 b6 F1 A' U2 e& D* ^; W5 K, E
5 a: Y* {( N- {, \, c' a------------------------------------------------------------
/ e! J% [) y  x' o  d8 w) {( D（15）物价变动中的会计计量
物价变动之会计 Price-level changes accounting
+ b" ?" i+ T3 S! L4 s; p# W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
, ~0 Q7 D; L& B! x9 k现行成本 Current cost
重置成本 Replacement cost
物价指数 Price-level index
6 z  k9 w" p) a0 O- j: Q8 p3 [+ n国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
: r' c3 V+ T4 Z6 {' H7 v消费物价指数 Consumer price index (or CPI)
批发物价指数 Wholesale price index
( C& g' H" C! f! ^. a; j* g货币性资产 Monetary assets
  r" }( g. Y/ e- G. A' m货币性负债 Monetary liabilities
货币购买力损益 Purchasing-power gains or losses
) C. m+ A4 q( [9 p( z. Y% H$ N% q资产持有损益 Holding gains or losses
5 U. @: G# P6 [% Y3 t/ L未实现的资产持有损益 Unrealized holding gains or losses
$ T2 M. v- x4 d8 X3 M7 U1 F3 f9 f! d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

收藏！收藏！