财会名词汉英对照表

Li2

（1）会计与会计理论
9 y4 u8 z0 Y& W: k( G' j会计 accounting
决策人 Decision Maker
投资人 Investor
" v2 |5 @7 T" Z/ O. s% w9 j" U股东 Shareholder
- l7 o7 Q. M- r$ e' h债权人 Creditor
财务会计 Financial Accounting
管理会计 Management Accounting
成本会计 Cost Accounting
私业会计 Private Accounting
/ _* \" |& M$ z4 \7 n1 a5 A公众会计 Public Accounting
; X/ E. ^6 V) r0 b- r- N2 d  Q, N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
财务会计准则委员会 FASB
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
% O* I9 x1 @4 e合伙人企业 Partnership
公司 Corporation
9 [; z) N$ A0 p会计目标 Accounting Objectives
) p5 v/ ~# o1 G/ ^4 Y* H: ^会计假设 Accounting Assumptions
$ `3 A- f: X9 R1 X会计要素 Accounting Elements
会计原则 Accounting Principles
9 f9 e, `% @; e1 d0 z会计实务过程 Accounting Procedures
0 [- U( @# Y& A  F财务报表 Financial Statements
/ X' E' Q6 m9 L0 v财务分析Financial Analysis
会计主体假设 Separate-entity Assumption
7 A, C; C2 ?& x% B货币计量假设 Unit-of-measure Assumption
持续经营假设 Continuity(Going-concern) Assumption
会计分期假设 Time-period Assumption
  b( f/ C- x5 N' [/ I, H! W9 A% I资产 Asset
: y6 V  l8 J+ }3 A/ D负债 Liability
! B. R& I; F  g8 x" \! b业主权益 Owner's Equity
7 Z) m& S2 _! [收入 Revenue
费用 Expense
$ d! h* c# q. f' \收益 Income
8 [7 L+ s; M+ q% j" {2 @9 }亏损 Loss
历史成本原则 Cost Principle
& t0 `, A" k5 _+ D; f收入实现原则 Revenue Principle
配比原则 Matching Principle
全面披露原则 Full-disclosure (Reporting) Principle
客观性原则 Objective Principle
一致性原则 Consistent Principle
, ~0 M! z# a- a7 C! ?可比性原则 Comparability Principle
2 @) h' j  S* m7 c重大性原则 Materiality Principle
% q6 d% i- l) a: V, |. M# k1 q稳健性原则 Conservatism Principle
权责发生制 Accrual Basis
现金收付制 Cash Basis
& n- l4 M  f8 s% ?1 L财务报告 Financial Report
* q" ]6 t3 @" K1 v流动资产 Current assets
流动负债 Current Liabilities
长期负债 Long-term Liabilities
! ]0 k% _4 h* P- R投入资本 Contributed Capital
0 K+ H2 C6 _/ @6 m5 S留存收益 Retained Earning

  \1 c/ G) a2 f2 s8 ^------------------------------------------------------------
$ z1 _0 S+ w) Q（2）会计循环
+ @4 u' f' p3 C  ?6 }8 d  y$ F会计循环 Accounting Procedure/Cycle
- b8 g3 n$ ?5 C6 I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
. e' p3 }+ D: L日记帐 Journal
总分类帐 General Ledger
- C6 X# Q( V' v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
& C, }4 E: k& W" y, D销售日记帐 Sales Journal
9 o) V8 M+ a% b. g( r购货日记帐 Purchase Journal
" Z3 [* M7 e, M6 V7 I) S4 z普通日记帐 General Journal
+ S1 c+ s& Z* l- p工作底稿 Worksheet
调整分录 Adjusting entries
结帐 Closing entries

: K/ a7 X! v) Y7 ]: x. A3 H----------------------------------------------------------
& o- i) s/ u, ?6 j! i; V9 H（3）现金与应收帐款
5 q7 Y$ t- Q  S; T现金 Cash
: w5 F4 c$ s" C. h+ ^/ u# K银行存款 Cash in bank
+ A: q& B: s, d- J2 P) H* h/ d库存现金 Cash in hand
" N* Y+ Q3 O. t流动资产 Current assets
偿债基金 Sinking fund
定额备用金 Imprest petty cash
  C+ ?6 J9 t& T; Q. ]( W支票 Check(cheque)
银行对帐单 Bank statement
8 Y  @4 I/ B2 j" [2 n) A银行存款调节表 Bank reconciliation statement
- `0 b) j# T' m# i% r& D7 S在途存款 Outstanding deposit
7 ?2 c0 G; o5 d  m/ `$ Q+ g在途支票 Outstanding check
. H( G* j7 x  w) o: _应付凭单 Vouchers payable
1 W2 [. d  A: t% T6 z! w, l( o' F应收帐款 Account receivable
& O3 Y" q% B& j4 ?! w- T- u& m. Q, v  Z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
: J/ `+ Q" D, y& _现金折扣 Cash discount
9 P$ T1 O' {/ ~7 I" _销售退回及折让 Sales return and allowance
$ w; u" R6 r% b坏帐费用 Bad debt expense
) L0 U, k9 [- z, n6 ^3 W( f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
! e5 Y# ^) K7 P8 w, ~! v5 ^8 A帐龄分析法 Aging analysis method
直接冲销法 Direct write-off method
带息票据 Interest bearing note
/ {9 R. A* F3 q# Z) r+ `6 o不带息票据 Non-interest bearing note
出票人 Maker
2 I9 {7 {/ Z' o受款人 Payee
本金 Principal
利息率 Interest rate
到期日 Maturity date
! M- I1 s' O9 I' k0 b本票 Promissory note
贴现 Discount
背书 Endorse
; p8 ^8 S0 o" A8 a1 D5 Z. ]- [拒付费 Protest fee
. j. ?. H* \+ r* `& c) d4 Y1 C
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（4）存货
存货 Inventory
0 S  b- [' Q" v1 I商品存货 Merchandise inventory
- B+ e1 l8 y+ r产成品存货 Finished goods inventory
+ F% p: b! @) l1 F% d8 ]在产品存货 Work in process inventory
, |0 j. _2 I; f2 g4 y3 f9 G原材料存货 Raw materials inventory
起运地离岸价格 F.O.B shipping point
9 S+ w( B7 C' ?6 u, n  }$ }目的地抵岸价格 F.O.B destination
寄销 Consignment
' O" q, z' B- ^+ h, ~寄销人 Consignor
承销人 Consignee
定期盘存 Periodic inventory
( u/ O8 H; X9 ]+ A永续盘存 Perpetual inventory
1 E4 [) s3 |( V, q( O. X" j购货 Purchase
. z0 b. e% [& s6 i$ e购货折让和折扣 Purchase allowance and discounts
9 B1 M& f' c& }( l: Z; p/ B! O存货盈余或短缺 Inventory overages and shortages
分批认定法 Specific identification
1 u1 p% c7 C7 H加权平均法 Weighted average
先进先出法 First-in, first-out or FIFO
1 d% b" M. F/ _5 c后进先出法 Lost-in, first-out or LIFO
移动平均法 Moving average
4 X' P3 P! K  `4 A# K1 N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
  U/ ?9 ~8 O( q; i* B1 k可变现净值 Net realizable value
7 F) _/ y2 E% D8 H上限 Upper limit
3 E" w9 z( c$ H5 u下限 Lower limit
毛利法 Gross margin method
8 A: d" u$ H: D0 v8 h零售价格法 Retail method
2 m5 f  w8 ~) E0 \! [" Y成本率 Cost ratio

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  K: Z2 v+ @* m/ j% W' \6 y（5）长期投资
! @. P6 C( w: Y1 M! c7 @& ]! z# ^长期投资 Long-term investment
5 X3 u6 U1 e6 [$ Y长期股票投资 Investment on stocks
4 X7 a+ Q& ~3 O* Z+ c; p& j6 ^长期债券投资 Investment on bonds
成本法 Cost method
+ `9 n0 P7 p6 ?1 R/ r  J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
( G3 x  j9 E2 I8 J" Q& [( I+ ]除息日 Ex-dividend date
7 X* ?0 Z& K" f; C. U3 z付息日 Payment date
' u+ V1 I% o: S债券面值 Face value, Par value
# ~* W! y; s' m2 X1 G债券折价 Discount on bonds
- ^1 K+ P* Z% A( v+ b) f债券溢价 Premium on bonds
票面利率 Contract interest rate, stated rate
市场利率 Market interest ratio, Effective rate
$ N7 W8 v, t5 N6 A普通股 Common Stock
优先股 Preferred Stock
现金股利 Cash dividends
7 T9 u3 O' u  S9 [- H1 @2 g5 L股票股利 Stock dividends
清算股利 Liquidating dividends
# C( a4 t" g2 E( a0 X到期日 Maturity date
到期值 Maturity value
+ f+ N8 f9 g* b" G. O  e6 s直线摊销法 Straight-Line method of amortization
8 t4 z9 E& @) `1 L9 j; D/ C+ P实际利息摊销法 Effective-interest method of amortization

! z- b  T, z5 ?---------------------------------------------------------
% T7 E  J, T$ W2 H$ J（6）固定资产
  K5 x- U- P; q+ T8 J固定资产 Plant assets or Fixed assets
原值 Original value
预计使用年限 Expected useful life
# o: L6 a/ C0 F* q; |" Z# f  t预计残值 Estimated residual value
1 L8 R$ x+ [& e# {折旧费用 Depreciation expense
, {% Q2 r- Y7 {0 C6 ]) g4 i累计折旧 Accumulated depreciation
帐面价值 Carrying value
应提折旧成本 Depreciation cost
净值 Net value
- n- L) m) J( q$ L6 k+ N4 A, c在建工程 Construction-in-process
+ }6 \! C" N# ^; m8 O磨损 Wear and tear
0 n; f; e6 \4 v/ i过时 Obsolescence
直线法 Straight-line method (SL)
工作量法 Units-of-production method (UOP)
加速折旧法 Accelerated depreciation method
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
经营租赁 Operating lease
9 d1 a- h8 T- V  J* X: s# D; z1 P融资租赁 Capital lease
, ?/ j6 j3 C2 v/ N+ [. _6 s: g廉价购买权 Bargain purchase option (BPO)
资产负债表外筹资 Off-balance-sheet financing
3 v+ K& o* l2 p9 F2 g最低租赁付款额 Minimum lease payments
! Z! w$ D  L3 }) b+ h% k" s5 n8 G--------------------------------------------------------
. [5 [& }+ {1 H$ ]1 r: Z' b（7）无形资产
8 y0 @# f- U$ P6 N无形资产 Intangible assets
专利权 Patents
' l! ^# ~6 w$ |商标权 Trademarks, Trade names
; X# l5 R" x# R* F- \著作权 Copyrights
特许权或专营权 Franchises
, L' s, p; M3 b% \+ G) n8 N商誉 Goodwill
" Y- u1 P; j  ?% }开办费 Organization cost
租赁权 Leasehold
摊销 Amortization
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3 |- p2 K, L/ E1 `0 y- U（8）流动负债
$ S8 U& O3 @& M& N+ F负债 Liability
流动负债 Current liability
0 h$ z5 a; Y6 ^3 X应付帐款 Account payable
应付票据 Notes payable
! ^( d5 u% B+ N. f; D2 L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
/ ?5 j' s9 @# S/ c6 f预收收益 Prepayments by customers
存入保证金 Refundable deposits
应付费用 Accrual expense
) n8 S1 O5 M* ?5 y增值税 value added tax
营业税 Business tax
应付所得税 Income tax payable
应付奖金 Bonuses payable
5 ]/ O( j0 {. w/ B4 l产品质量担保负债 Estimated liabilities under product warranties
$ E' s8 _+ E% Z4 W: |2 J$ U1 E赠品和兑换券 Premiums, coupons and trading stamps
或有事项 Contingency
! F2 v; Q5 `/ J. c3 A0 C7 \8 V3 |3 v或有负债 Contingent
, c7 c( \  ^. x; J- I- `; P* ^2 G或有损失 Loss contingencies
或有利得 Gain contingencies
永久性差异 Permanent difference
时间性差异 Timing difference
/ M4 M8 y1 e( {+ I  s应付税款法 Taxes payable method
& X- D$ u3 O6 ^8 X/ n5 g纳税影响会计法 Tax effect accounting method
( @, m" s0 e& u+ }递延所得税负债法 Deferred income tax liability method

1 e% l, i5 g( N* I5 W------------------------------------------------------------
0 y' i. b* l7 t, m* @0 y. [（9）长期负债
; ?2 N  O5 S& C$ p: b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
抵押公司债券 Mortgage Bonds
保证公司债券 Guaranteed Bonds
信用公司债券 Debenture Bonds
" w$ n0 M0 ^8 X一次还本公司债券 Term Bonds
7 u6 u3 @/ L  w+ u! u8 X2 e分期还本公司债券 Serial Bonds
% @' }4 S. V4 u) m# c可转换公司债券 Convertible Bonds
4 J  ]* h6 `1 c可赎回公司债券 Callable Bonds
可要求公司债券 Redeemable Bonds
记名公司债券 Registered Bonds
/ i- c+ |. k2 M9 I; x无记名公司债券 Coupon Bonds
' |2 k9 P/ x) S" W9 b% `) J普通公司债券 Ordinary Bonds
收益公司债券 Income Bonds
# C. Q8 |, t! u& ~名义利率，票面利率 Nominal rate
/ V  c  |3 D! s$ Y) C7 V实际利率 Actual rate
4 l& q6 i$ K: |7 V, D7 H) k# f# Z有效利率 Effective rate
) Z1 H1 Z1 v1 S2 Y! v0 c' I溢价 Premium
$ ^' E( X$ t* z* k  S折价 Discount
* x( x! L  }% y! ^% |" A面值 Par value
* D% I9 C& M" Q' g* g直线法 Straight-line method
' D; _/ g3 {& r) M实际利率法 Effective interest method
/ R. ~$ f( e/ \$ e; f- Z: k到期直接偿付 Repayment at maturity
' c% c0 v% ?* t$ D/ X提前偿付 Repayment at advance
偿债基金 Sinking fund
长期应付票据 Long-term notes payable
抵押借款 Mortgage loan
- R& \3 M" x/ \/ @--------------------------------------------------
- d5 W6 z" ^2 h, {% k（10）业主权益
权益 Equity
' P  e% ?$ a( l; S& |业主权益 Owner's equity
股东权益 Stockholder's equity
3 x; b1 V, T# e$ \6 V6 y1 [7 s投入资本 Contributed capital
缴入资本 Paid-in capital
股本 Capital stock
: N8 c! _/ Z  a7 ]! S( ^资本公积 Capital surplus
3 N* w$ O+ z! v( ]5 C留存收益 Retained earnings
; i2 M$ P0 ?4 Y- p1 n核定股本 Authorized capital stock
实收资本 Issued capital stock
; w/ j0 f, R' P: Y# f* k  x1 ~7 Z发行在外股本 Outstanding capital stock
" k( X. a' Z2 D4 L3 `0 W3 d库藏股 Treasury stock
2 v+ I4 b9 ]" w' J. _4 P普通股 Common stock
2 K% {3 p7 P9 }" u- G- b% L9 p优先股 Preferred stock
$ K# U+ R0 H9 i& j& @累积优先股 Cumulative preferred stock
) e! N6 W# g* {* _" e$ w非累积优先股 Noncumulative preferred stock
完全参加优先股 Fully participating preferred stock
部分参加优先股 Partially participating preferred stock
非部分参加优先股 Nonpartially participating preferred stock
6 _: a6 Y' G. A: r5 R- \现金发行 Issuance for cash
0 p( s! S5 g6 P2 G8 A非现金发行 Issuance for noncash consideration
股票的合并发行 Lump-sum sales of stock
+ o& e5 b" s! U' W+ z2 D6 @* h; f发行成本 Issuance cost
成本法 Cost method
9 g0 ?! M& Q; ]# C. `面值法 Par value method
捐赠资本 Donated capital
盈余分配 Distribution of earnings
3 Q% L2 D0 }; Z1 e8 R股利 Dividend
股利政策 Dividend policy
& i5 ]. {3 m1 Z宣布日 Date of declaration
股权登记日 Date of record
除息日 Ex-dividend date
# F4 }. ^2 n% ]- Z& W/ ]股利支付日 Date of payment
+ S* v5 @9 e0 d/ F现金股利 Cash dividend
3 }  T0 v1 ?  O, w* h0 B+ Y股票股利 Stock dividend
拨款 appropriation
5 _/ ^( p9 V' T) s6 j- q4 n------------------------------------------------------------
（11）财务报表
- x0 g; x: B' p' R7 N& B财务报表 Financial Statement
资产负债表 Balance Sheet
0 \, v  i( c- ^" k收益表 Income Statement
  S6 g. z0 ^+ M1 K帐户式 Account form
5 n' s8 b" |) q" H+ u5 @/ T6 B报告式 Report form
1 n5 S: Z0 @9 s  x$ n编制（报表） Prepare
4 B7 b  f/ H% L2 ?: h$ s工作底稿 Worksheet
6 H2 [' X( ~$ ^, c多步式 Multi-step
/ D9 L, y! l% l3 ^单步式 Single-step
4 u' v% X( W; ?% E  h# f-----------------------------------------------------------
; k. F; f$ l! |1 H: ~（12）财务状况变动表
& p3 d9 C( K* `财务状况变动表中的现金基础 SCFP.Cash Basis
5 x7 B  P6 e) {" W% A) m# 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
（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
正常营业活动 Normal operating activities
财务活动 Financing activities
7 Q( L9 s3 c& u投资活动 Investing activities
  ~2 z" |# p. V+ i8 p) ~1 a+ ^5 v6 |-----------------------------------------------------------
9 J; |& }1 F& O! {（13）财务报表分析
' z. z+ z4 O, M8 v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
- f6 |$ I& F% A! p8 V比率 Ratios
  e- u' i. }) E, B/ x# j普通股每股收益 Earnings per share of common stock
. G% L/ ~! x+ X5 u: a股利收益率 Dividend yield ratio
0 L/ |5 v( }4 o$ _1 _价益比 Price-earnings ratio
7 C5 c2 L+ _; K/ p0 Q( q- c+ q/ E普通股每股帐面价值 Book value per share of common stock
资本报酬率 Return on investment
3 J3 o$ W" s2 h5 ]7 Z* D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
2 ]& N' V) D( ?5 z优先股收益率 Yield rate on preferred stock
( Z9 y" O) N+ m( K营运资本 Working Capital
周转 Turnover
: X/ Y) ^3 a/ N9 O存货周转率 Inventory turnover
应收帐款周转率 Accounts receivable turnover
流动比率 Current ratio
) ?! e: B& r  Q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
9 p1 J) i( @  D: i3 P合并财务报表 Consolidated financial statements
吸收合并 Merger
  t7 O; g; [* n创立合并 Consolidation
* t0 r: }" g; Y; R, L控股公司 Parent company
2 f  W' b; F. j* {" M. K5 V5 d/ V- _& c附属公司 Subsidiary company
, V' B) h5 Q+ L+ @2 k2 T( e少数股权 Minority interest
权益联营合并 Pooling of interest
! O8 m% X* A! t6 ?购买合并 Combination by purchase
7 |! o; y" d: M6 _" T4 c) j权益法 Equity method
成本法 Cost method
% q& X" E3 Z1 o
; h* H! G% l. @5 k------------------------------------------------------------
' b) j1 v6 L& ~( s& X（15）物价变动中的会计计量
" l, h# _0 q5 Q& @. f4 }: |物价变动之会计 Price-level changes accounting
3 j+ h/ ?9 _% K) u: A7 T! L5 w: B- 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
. j4 E, `% c; @+ _5 ?, g2 ?现行价值会计 Current value accounting
现行成本 Current cost
( x% ]8 C1 l! E: x7 G1 x重置成本 Replacement cost
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)
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
货币性负债 Monetary liabilities
货币购买力损益 Purchasing-power gains or losses
$ Y$ Y5 |0 L: \$ x% g: S: v6 a: n资产持有损益 Holding gains or losses
- }7 _" p# {+ M$ P: m1 C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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