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
投资人 Investor
8 y5 W5 ~. k& \& Q8 [) Q股东 Shareholder
/ L3 m# |! h; @' X债权人 Creditor
; K: V) k* G% K财务会计 Financial Accounting
管理会计 Management Accounting
成本会计 Cost Accounting
8 B4 ?: X& m2 V' v5 O4 x私业会计 Private Accounting
8 q+ E6 n4 D8 k6 A+ s公众会计 Public Accounting
$ S: D% U8 s  {6 T- H$ M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
" [6 C, Y& K4 b, b2 {& }& O2 _财务会计准则委员会 FASB
  B% s/ T( {8 k# G% @管理会计协会 IMA
美国会计学会 AAA
税务稽核署 IRS
/ P2 `! g* ]4 T- [2 y& K独资企业 Proprietorship
合伙人企业 Partnership
% ?; D# Y9 e6 R/ a. G5 I$ J1 Z" h; z公司 Corporation
; d* y  ]6 t* f, `; t* B+ ]; k会计目标 Accounting Objectives
& u4 j, @# d8 {- m2 x; z会计假设 Accounting Assumptions
会计要素 Accounting Elements
1 ?2 m$ t6 \* m6 j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
* w1 l, q# o* |9 i货币计量假设 Unit-of-measure Assumption
持续经营假设 Continuity(Going-concern) Assumption
  I+ S' S% m  o, a$ U3 q  t+ B$ d会计分期假设 Time-period Assumption
+ w& j5 N) ?# ~& X9 h7 s# T. m资产 Asset
负债 Liability
: E# ^5 ]! v8 K# z9 _业主权益 Owner's Equity
6 P5 o; P6 E% o+ }收入 Revenue
费用 Expense
收益 Income
3 \( ]7 V; ^, w亏损 Loss
历史成本原则 Cost Principle
收入实现原则 Revenue Principle
0 Q9 q  o4 ^2 y配比原则 Matching Principle
全面披露原则 Full-disclosure (Reporting) Principle
( `0 i/ `: ^# h$ E9 p客观性原则 Objective Principle
# A  o' H& R6 H一致性原则 Consistent Principle
6 v* c, U0 ~" f* j可比性原则 Comparability Principle
重大性原则 Materiality Principle
) s% E3 ?+ _1 V6 h8 V4 q稳健性原则 Conservatism Principle
- k' t0 c7 d- z$ t0 F& w5 Y  E# ~' A权责发生制 Accrual Basis
6 g2 u0 [/ G7 G& @- Y$ k/ j. W现金收付制 Cash Basis
$ ^5 E/ h, k& f) {6 W, o+ C( N财务报告 Financial Report
流动资产 Current assets
流动负债 Current Liabilities
9 }: e4 r. `, O长期负债 Long-term Liabilities
投入资本 Contributed Capital
留存收益 Retained Earning
) x. r- s$ v' M# l8 g4 T
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（2）会计循环
会计循环 Accounting Procedure/Cycle
( ~3 g/ k. y/ R! V1 d+ r6 K# ]- ?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
! ]+ P) O2 ~, q8 A4 v/ T日记帐 Journal
$ h: R; j5 z9 \& Q1 P3 S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
# Q, {2 `5 L0 S! m9 n普通日记帐 General Journal
工作底稿 Worksheet
调整分录 Adjusting entries
& v9 U* ]: ?% X* R结帐 Closing entries
: r# b2 l5 _" m" d) K# l1 [
3 Y2 B4 l0 }& M" g* E----------------------------------------------------------
  B- d& e7 V+ b. Y（3）现金与应收帐款
# w/ h3 r  M1 i$ ~7 U现金 Cash
% X* n7 e' j1 \1 ]5 L; v4 B9 T银行存款 Cash in bank
库存现金 Cash in hand
/ q3 I, S: {) v3 x流动资产 Current assets
7 C3 @" i" H2 m% D7 U. S+ V9 @; g# p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
6 u1 T+ ?, s! M. R在途存款 Outstanding deposit
在途支票 Outstanding check
6 J" f- J% Z3 x' P1 m6 {+ P应付凭单 Vouchers payable
* o! e& L/ j2 @3 c* P) s% n应收帐款 Account receivable
应收票据 Note receivable
起运点交货价 F.O.B shipping point
0 E, p: b, b* e% Z目的地交货价 F.O.B destination point
" I% ~9 j$ }& Y+ }4 {* u$ w2 t7 W商业折扣 Trade discount
现金折扣 Cash discount
: i/ M* r4 m& R0 M$ ]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
" A) p' D, \) u9 U4 t不带息票据 Non-interest bearing note
4 B& w  {% k" v2 M" c6 l0 V出票人 Maker
受款人 Payee
本金 Principal
- \3 `3 ~% H; t  t2 ~! ^! r利息率 Interest rate
  H+ T+ w% K3 D5 S0 t( b到期日 Maturity date
% g& X# J0 |6 \- R本票 Promissory note
贴现 Discount
背书 Endorse
拒付费 Protest fee

- ~. I! G! |' h9 T$ }3 I- ]------------------------------------------------------------
! t1 x8 o9 v" ^) t1 G（4）存货
/ v6 _; |1 z0 u. `& B存货 Inventory
商品存货 Merchandise inventory
产成品存货 Finished goods inventory
# Z* J/ ^6 w" R在产品存货 Work in process inventory
, p$ p1 X! u! U1 }3 j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
6 F/ V6 u5 b8 b$ X# Q' U承销人 Consignee
9 ]) D1 H0 s1 D# ?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
  Q+ e9 `: d  W先进先出法 First-in, first-out or FIFO
后进先出法 Lost-in, first-out or LIFO
, [! M' c$ A7 Z" _# m5 n/ ~! x移动平均法 Moving average
( W6 t! r1 N) `& _成本或市价孰低法 Lower of cost or market or LCM
7 Z- M. a& W% {! {9 M4 d6 f: |' }市价 Market value
! W/ c6 g) b$ \重置成本 Replacement cost
, `/ Q0 A' [4 l可变现净值 Net realizable value
  A! j) a0 ^% ]3 F0 m3 ^5 Y8 E0 e/ j/ y上限 Upper limit
2 Q! z1 S! g, O. T7 Z- F下限 Lower limit
2 L7 B' W+ W* H, H" I0 s毛利法 Gross margin method
1 Y: Z" T4 S- U零售价格法 Retail method
成本率 Cost ratio
! k- a3 b9 a: B& Z7 E
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. |) s0 q9 O' V2 Z  P1 W. L  N（5）长期投资
% s4 Z/ o) ]' w5 X5 Q. |' e, I( T* _长期投资 Long-term investment
长期股票投资 Investment on stocks
0 r; S1 B7 S. Z( a) D. w$ l, y- Z- ~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
3 ]& l1 U- ]. f! ]+ p; Q' |" ^6 I债券面值 Face value, Par value
债券折价 Discount on bonds
债券溢价 Premium on bonds
8 h5 v# K* U! b) n! i- i; w票面利率 Contract interest rate, stated rate
市场利率 Market interest ratio, Effective rate
0 p' J4 u) W# M$ ^# p( I普通股 Common Stock
优先股 Preferred Stock
; Z) Y/ I% s: U8 I现金股利 Cash dividends
. z1 s6 _) M. K. d) |0 A股票股利 Stock dividends
6 b; X& K$ b! D2 v: y清算股利 Liquidating dividends
7 c& v( y; e" _! d7 q到期日 Maturity date
) P# d8 }/ B  `% M" X+ B/ h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
+ x, I9 H7 A6 ~
7 g4 R1 S4 \! i! l6 a0 [* d---------------------------------------------------------
（6）固定资产
2 W# y% Q: D/ ~6 J! `固定资产 Plant assets or Fixed assets
原值 Original value
. N% s+ a3 g4 R0 U% e1 V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
( {7 I- p: f9 J在建工程 Construction-in-process
磨损 Wear and tear
过时 Obsolescence
1 Z+ t$ G+ Z/ j3 |. A9 |直线法 Straight-line method (SL)
工作量法 Units-of-production method (UOP)
; p8 k/ P8 e7 T" N  m8 `6 _/ d加速折旧法 Accelerated depreciation method
4 J# g) m; {1 `, L1 y( _- E双倍余额递减法 Double-declining balance method (DDB)
$ t$ O& z1 A' W$ t! Z4 o# R年数总和法 Sum-of-the-years-digits method (SYD)
5 `) s( c4 C. k* i+ l- m) S6 G6 B3 H以旧换新 Trade in
经营租赁 Operating lease
, B  c! K3 e5 g9 Y7 E' Q% U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
6 e- Y3 [& d0 Q' y最低租赁付款额 Minimum lease payments
. p  o0 W8 B0 E) x+ N--------------------------------------------------------
（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
$ t6 w8 L& m8 x4 t' O) i2 I特许权或专营权 Franchises
' v7 U8 b0 f  D( H$ @6 Q/ x8 D" o商誉 Goodwill
$ m6 U* Y5 R* ]开办费 Organization cost
租赁权 Leasehold
+ Z8 o* G1 q3 W! L& _( v4 h% N摊销 Amortization
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! C- B: }, Y+ Y$ w; m) X（8）流动负债
负债 Liability
+ |4 P8 t- U3 `7 e1 w流动负债 Current liability
1 [& b& B9 l/ F5 p0 l" t& j应付帐款 Account payable
: z2 B9 d8 ]. v应付票据 Notes payable
) k* B; ]* F6 p  r! i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
. K0 l6 h' y; F' g! n2 W6 w: o存入保证金 Refundable deposits
应付费用 Accrual expense
/ ]& O2 N( S$ g& |  @4 h增值税 value added tax
( D2 I8 a5 V* k  x4 c* {营业税 Business tax
应付所得税 Income tax payable
应付奖金 Bonuses payable
3 ^% p3 j2 N7 ?1 U9 ^3 c产品质量担保负债 Estimated liabilities under product warranties
赠品和兑换券 Premiums, coupons and trading stamps
9 _# u8 g4 Q# f0 G或有事项 Contingency
或有负债 Contingent
或有损失 Loss contingencies
5 C# v( S# A% x' [, K或有利得 Gain contingencies
1 K) v4 S) R1 z9 T4 R永久性差异 Permanent difference
# @2 L8 m0 G6 l) ~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
4 n* A7 j' x+ S. [递延所得税负债法 Deferred income tax liability method
) F2 K7 v* K3 m& W! D) s( E0 v, Y
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% Y. ^& O% x. c2 q* S（9）长期负债
5 r9 d9 [3 D& l0 i1 F$ I- B' \7 \长期负债 Long-term Liabilities
: D4 g6 s& u8 f9 T, b; t. h/ [应付公司债券 Bonds payable
3 c1 r5 Z3 _  [% B( Q有担保品的公司债券 Secured Bonds
" X: P( N) ~7 Y$ D4 F抵押公司债券 Mortgage Bonds
9 y  o" r  Y2 ^保证公司债券 Guaranteed Bonds
, i' V- I- V4 v! q- r; a信用公司债券 Debenture Bonds
) K0 [: `, }$ n8 k一次还本公司债券 Term Bonds
$ J/ p, H8 L0 }# O7 X, S2 c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
: d) f- H' x+ y% F: U# B记名公司债券 Registered Bonds
8 U! k$ ?) Z6 s) a! c" D无记名公司债券 Coupon Bonds
普通公司债券 Ordinary Bonds
  \" K6 W2 y! r$ ~- {7 x$ M& v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
6 y" n$ d# _/ e1 D% {2 c& |折价 Discount
面值 Par value
直线法 Straight-line method
% W" b; z% ~& y5 l1 J! x) E' g' ?实际利率法 Effective interest method
$ g  V6 T  @% x/ L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
8 `2 r" U* ^; Z+ m8 J抵押借款 Mortgage loan
# @6 \7 e& {; F% R7 Y9 U) q--------------------------------------------------
: O; I, u" ]/ P! d6 N4 l$ U( c（10）业主权益
  M! `7 s- u, R) R权益 Equity
- ?7 i2 @* O. N  D+ Q( E9 ~业主权益 Owner's equity
; S' t8 M% U1 Q) i股东权益 Stockholder's equity
) J6 ^  N& m2 j& j( R投入资本 Contributed capital
& [$ F8 p1 P/ X; ^: j) l缴入资本 Paid-in capital
股本 Capital stock
资本公积 Capital surplus
留存收益 Retained earnings
% Y. p& ^  |" F( ]& w5 {5 @核定股本 Authorized capital stock
) Z5 O0 b+ G( D. c9 [8 j7 K* @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
, d, a' Z/ J: `$ T优先股 Preferred stock
累积优先股 Cumulative preferred stock
! j/ n) C+ v* n- }非累积优先股 Noncumulative preferred stock
完全参加优先股 Fully participating preferred stock
; C% L% @  e5 J% D- Q- f部分参加优先股 Partially participating preferred stock
$ L1 Q* K' {& ~非部分参加优先股 Nonpartially participating preferred stock
现金发行 Issuance for cash
0 q- r, r) E8 \% h非现金发行 Issuance for noncash consideration
股票的合并发行 Lump-sum sales of stock
; }& E% T7 y; T, H* ~发行成本 Issuance cost
( h* S# C1 ]( t, k成本法 Cost method
- x: `5 N+ }' J9 z& H面值法 Par value method
) a+ s4 Q4 u& j  ?捐赠资本 Donated capital
+ F. o  M1 v) h' Q% L3 {6 [盈余分配 Distribution of earnings
4 H9 X& Q7 N) t4 D3 s- i股利 Dividend
股利政策 Dividend policy
/ k) {) [7 o# Y宣布日 Date of declaration
- W3 T; g( P8 B; y股权登记日 Date of record
6 j9 J1 q2 |, N. G* s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
' q% k( g6 s8 C% Y拨款 appropriation
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5 d) a  T/ g. A5 R4 y6 V2 [（11）财务报表
. \+ S: }  d, K. Z财务报表 Financial Statement
8 {; I+ d& q1 \$ A' q) Y7 ?! A资产负债表 Balance Sheet
# ?: E( C9 U' w4 Q收益表 Income Statement
+ U! x- t, z( F2 T帐户式 Account form
6 s% U, a  t( K8 g# H; G报告式 Report form
3 B0 l. X3 V* |3 m/ q/ [编制（报表） Prepare
% j2 d( O' q. p$ o" Z工作底稿 Worksheet
  n/ A3 w. r: a( V* d3 \多步式 Multi-step
单步式 Single-step
% v! ]* n: n7 C4 ^; `-----------------------------------------------------------
$ S, h$ Q3 B% C; x（12）财务状况变动表
* F9 C- q# t1 R3 }3 F+ M财务状况变动表中的现金基础 SCFP.Cash Basis
8 K  ]" u2 f5 b5 {% \! W2 u（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）
  A  q( R' y  Y7 @; o9 w营运资金 Working Capital
全部资源概念 All-resources concept
5 j& F  S+ Z# \! k  Y直接交换业务 Direct exchanges
正常营业活动 Normal operating activities
财务活动 Financing activities
( `0 n% s4 T* Z- X4 k/ T  L投资活动 Investing activities
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/ C7 H* V5 s+ z（13）财务报表分析
8 A' `* O3 s8 t; r2 {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
. Q5 c: {. v) V3 d$ ]) R股利收益率 Dividend yield ratio
: H* j( u  {  }/ V7 ^# Y2 D2 _/ K价益比 Price-earnings ratio
% W4 W  o5 h: ?3 U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
2 v# l" H7 @  S5 r7 n' V* g6 I/ J债券收益率 Yield rate on bonds
已获利息倍数 Number of times interest earned
" P: F: K5 x( ^债券比率 Debt ratio
5 F- Y  W* n( C2 }7 K9 P优先股收益率 Yield rate on preferred stock
7 c2 `) }* x# }# C' z( E5 U3 p* P8 m营运资本 Working Capital
: c+ {; ]) p: G+ h; R9 y% Z% z周转 Turnover
, b  c/ e2 T( t6 o  |存货周转率 Inventory turnover
% _5 R/ n% J$ V9 Z5 {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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9 L. Y- s0 i6 H
（14）合并财务报表
) y7 K) _! i! u. l4 B9 x5 @合并财务报表 Consolidated financial statements
吸收合并 Merger
创立合并 Consolidation
  E+ d$ B3 E5 x8 B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
) H9 [, e) R. |+ \8 U权益法 Equity method
成本法 Cost method
6 r# }$ g4 H; |% I, J( W6 r
$ C/ v9 }, M+ L7 |------------------------------------------------------------
（15）物价变动中的会计计量
物价变动之会计 Price-level changes accounting
, q! _( [  L7 D- }5 m8 I! q: g5 i# r" o一般物价水平会计 General price-level accounting
( r- I) ~1 ~0 ~; D9 O% d% r6 p0 [货币购买力会计 Purchasing-power accounting
2 P# i0 `" T; {& x0 R0 p统一币值会计 Constant dollar accounting
历史成本 Historical cost
+ y* q5 h* u1 W现行价值会计 Current value accounting
2 m0 j* T) r7 H. x现行成本 Current cost
2 Z: M( L- v9 g9 x2 y重置成本 Replacement cost
  s1 j: _( J- ^3 e, I9 U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)
9 w! c: k: k/ f* ~0 s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
( H1 x5 y! G. h% q& q- e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
& K  n7 k" d+ M/ [) n4 M2 u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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