财会名词汉英对照表

Li2

（1）会计与会计理论
/ q( g4 c: X4 P$ Y4 Y) u1 _$ R会计 accounting
) T" l. d! t; a4 g( X决策人 Decision Maker
投资人 Investor
5 A  \0 f! r+ p* r. K股东 Shareholder
债权人 Creditor
" e9 U/ A! h. f7 n" P! }财务会计 Financial Accounting
, }, ^. f+ N" I0 Z8 s' |. E( |7 Q管理会计 Management Accounting
* J- g% r% V4 l& t0 z) \- S成本会计 Cost Accounting
) \4 ^: W* N' Y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
美国注册会计师协会 AICPA
* w+ |# o6 z! B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
% v- |7 a* L) @. w" l4 @合伙人企业 Partnership
4 G( B* R! t: A- Q公司 Corporation
: g6 \7 @: ?7 W2 u会计目标 Accounting Objectives
会计假设 Accounting Assumptions
0 w  B. p; d6 r会计要素 Accounting Elements
会计原则 Accounting Principles
! t. D5 z) N  g6 B会计实务过程 Accounting Procedures
" z7 t& Q: F" R/ s$ b财务报表 Financial Statements
财务分析Financial Analysis
6 s& H$ ~  c0 q; }+ H3 s2 b0 S9 R会计主体假设 Separate-entity Assumption
3 h) g8 ~0 J6 f" B货币计量假设 Unit-of-measure Assumption
, X* {9 N, L7 _* w0 d持续经营假设 Continuity(Going-concern) Assumption
会计分期假设 Time-period Assumption
资产 Asset
5 q" R: Z, ]' q1 Z/ _负债 Liability
( {! n) A; I% u; Q" M业主权益 Owner's Equity
  T+ A* X6 M2 L% n收入 Revenue
费用 Expense
7 X' r# \+ t; m7 K/ l收益 Income
亏损 Loss
/ q9 W  m9 G! s: A  K' m& E历史成本原则 Cost Principle
% W! U# C7 I1 g3 x" c6 G收入实现原则 Revenue Principle
配比原则 Matching Principle
全面披露原则 Full-disclosure (Reporting) Principle
. c3 H0 D( A' Q: N" ?客观性原则 Objective Principle
& P0 ~9 l; j9 [, y. {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
, u$ g- R/ d4 r4 Y2 `$ r% e现金收付制 Cash Basis
- @! z2 M( ?  t2 a% a/ f* f1 W; K: K财务报告 Financial Report
5 s7 P0 W# A( u" ^9 p2 H9 q流动资产 Current assets
/ l5 ^- Q) W& R/ u流动负债 Current Liabilities
$ V* P! y. t: W0 p. ^长期负债 Long-term Liabilities
投入资本 Contributed Capital
留存收益 Retained Earning

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（2）会计循环
3 V, @) f& Y3 U7 u4 `会计循环 Accounting Procedure/Cycle
会计信息系统 Accounting information System
帐户 Ledger
' `2 f8 `8 H) N  P会计科目 Account
& v  t/ q& G' d1 e& Z+ V会计分录 Journal entry
; a! E0 u! c( T( j9 H原始凭证 Source Document
8 I& m1 b% G( I/ R! N日记帐 Journal
总分类帐 General Ledger
明细分类帐 Subsidiary Ledger
' _7 Z- }) v% }$ a& g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
, m; k8 L4 @" T1 G普通日记帐 General Journal
% A1 k% {! m5 V- h. p8 _工作底稿 Worksheet
3 \3 u+ p; b4 z2 i  ?- D( f调整分录 Adjusting entries
结帐 Closing entries
1 u: b/ l9 U- a8 z7 u  {- k
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, J3 M% K$ e3 h# p0 Q5 i（3）现金与应收帐款
0 i* H7 x$ a3 j现金 Cash
" ?+ `4 m2 D/ j4 ~银行存款 Cash in bank
( i4 \  ^( h" h( r" _: ~5 c# j; W库存现金 Cash in hand
; H5 y- Y) `/ o0 t( b6 o: k* A流动资产 Current assets
* }0 ?- `3 l! ~偿债基金 Sinking fund
定额备用金 Imprest petty cash
支票 Check(cheque)
) `0 ~' G$ g3 m1 o银行对帐单 Bank statement
% q& a$ S+ a; q银行存款调节表 Bank reconciliation statement
在途存款 Outstanding deposit
在途支票 Outstanding check
7 ?& S" @( Q: X! j% X$ D应付凭单 Vouchers payable
应收帐款 Account receivable
' S7 `5 Z+ Y  A应收票据 Note receivable
起运点交货价 F.O.B shipping point
4 e1 }8 \& m4 a  k; W. Z: L! r目的地交货价 F.O.B destination point
0 B4 d5 v8 B0 [( W+ [/ \商业折扣 Trade discount
现金折扣 Cash discount
  b5 z% P4 F; F* i" @  N8 r4 W销售退回及折让 Sales return and allowance
9 j4 @, H2 {! {$ j8 r6 A坏帐费用 Bad debt expense
& v; }0 E6 M# X+ O+ ~备抵法 Allowance method
备抵坏帐 Bad debt allowance
损益表法 Income statement approach
. J) x4 R: |' i" `$ ^+ [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
' X+ `4 ?, r4 y, k$ r: K- F, Q5 Y不带息票据 Non-interest bearing note
出票人 Maker
+ E& P; D- A6 b* @! Q& \受款人 Payee
  c% a5 C6 |" t& ^本金 Principal
- Q0 P+ v1 z3 m( K/ c( g利息率 Interest rate
& g+ w* X( f* b2 U$ Y0 d. X到期日 Maturity date
1 l3 s6 _$ K* U+ C2 t8 w7 q本票 Promissory note
贴现 Discount
, f! R  |% S% j9 _2 U0 \0 h+ p3 }背书 Endorse
& u/ z  K9 z8 O8 Y# S拒付费 Protest fee
0 Q, w5 U! u& H8 p( x' ~) X( O
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& S* d4 x4 f- i1 U. W（4）存货
存货 Inventory
商品存货 Merchandise inventory
产成品存货 Finished goods inventory
7 I' P+ G/ q8 x; n; k: X2 A在产品存货 Work in process inventory
3 y3 M) L/ W, s; N原材料存货 Raw materials inventory
起运地离岸价格 F.O.B shipping point
+ E/ j6 [+ H7 {目的地抵岸价格 F.O.B destination
寄销 Consignment
( z' R, |, H  J0 j/ X寄销人 Consignor
承销人 Consignee
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
' m0 X, f2 C+ \0 Z2 N存货盈余或短缺 Inventory overages and shortages
0 l$ A5 [, e# _; x4 ?分批认定法 Specific identification
2 e9 R: ]8 N* `6 H1 M: U4 N+ x6 `6 [加权平均法 Weighted average
先进先出法 First-in, first-out or FIFO
2 ?0 b8 E2 u1 y  s后进先出法 Lost-in, first-out or LIFO
移动平均法 Moving average
成本或市价孰低法 Lower of cost or market or LCM
市价 Market value
- g- h6 K; Z& r" E3 e  b重置成本 Replacement cost
可变现净值 Net realizable value
上限 Upper limit
+ v: D8 y$ ]3 A下限 Lower limit
毛利法 Gross margin method
零售价格法 Retail method
- r2 P# ~, U8 i) [8 c, F5 a成本率 Cost ratio
- H4 T# \: c( c" E' j. m
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（5）长期投资
; p# o8 f; q" ^长期投资 Long-term investment
长期股票投资 Investment on stocks
长期债券投资 Investment on bonds
成本法 Cost method
0 X1 k( U5 w6 M3 y% t( I权益法 Equity method
6 X1 d2 ?/ O- P合并法 Consolidation method
" Z; O5 ?& c8 x; L& Z3 ?9 o6 K股利宣布日 Declaration date
$ i% Q# t& u% P- {4 L3 b9 c' V, q/ K股权登记日 Date of record
除息日 Ex-dividend date
% c' L# _# F( ?2 ^% C3 a* R) m付息日 Payment date
5 h$ d, x, E7 I2 s; w2 @& {债券面值 Face value, Par value
债券折价 Discount on bonds
2 E. e! p- m; `/ B债券溢价 Premium on bonds
票面利率 Contract interest rate, stated rate
2 ^% g: x# j( d5 z9 b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
股票股利 Stock dividends
清算股利 Liquidating dividends
到期日 Maturity date
到期值 Maturity value
4 \# Q5 o( `' x- ^; y8 A直线摊销法 Straight-Line method of amortization
' {/ z9 B* U8 k; j' Y+ F0 r实际利息摊销法 Effective-interest method of amortization

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& y/ g/ P- _+ W0 i4 s（6）固定资产
固定资产 Plant assets or Fixed assets
原值 Original value
预计使用年限 Expected useful life
预计残值 Estimated residual value
$ Q: g) i  L; Y  t% T  l" U/ t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
% ^# T9 i1 a" N$ _' k9 g, ?9 y净值 Net value
8 L2 ?# J; s6 e5 f4 g, B: ~  |在建工程 Construction-in-process
, Z0 a2 e" e$ g2 r& s3 }磨损 Wear and tear
过时 Obsolescence
直线法 Straight-line method (SL)
工作量法 Units-of-production method (UOP)
5 D- i$ }, |4 I6 j1 Z加速折旧法 Accelerated depreciation method
( O. c1 S* k  j双倍余额递减法 Double-declining balance method (DDB)
年数总和法 Sum-of-the-years-digits method (SYD)
; X6 g1 J; X: ~# k( l1 {以旧换新 Trade in
经营租赁 Operating lease
" l: E) R# X+ c6 C; |融资租赁 Capital lease
廉价购买权 Bargain purchase option (BPO)
1 l5 W/ d5 y  R3 l5 A3 [资产负债表外筹资 Off-balance-sheet financing
) v8 Y2 \1 E# Z$ U2 A+ _8 L% i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
% U# Z$ c, E. |% u2 ^  j专利权 Patents
商标权 Trademarks, Trade names
著作权 Copyrights
8 q1 @+ }( I. Q4 t$ W% a6 F( z2 d特许权或专营权 Franchises
) Q. R$ L( s6 v商誉 Goodwill
开办费 Organization cost
租赁权 Leasehold
8 e6 ^0 R+ v* K: d! X" I/ v9 c摊销 Amortization
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（8）流动负债
3 B7 s5 u. o$ C) I8 O负债 Liability
& n* b3 s: s- r  ?( e" F9 I. h, _) v流动负债 Current liability
$ O* a+ Z9 j! s7 N" U9 {1 A2 E应付帐款 Account payable
" ~. I% z7 b6 S' I9 X应付票据 Notes payable
1 u, P0 k) `( A( l0 U贴现票据 Discount notes
长期负债一年内到期部分 Current maturities of long-term liabilities
  v6 C2 B% u/ H应付股利 Dividends payable
0 r8 _1 T  q4 D  C4 I# G预收收益 Prepayments by customers
: }& b( H; L5 V/ I2 [, C0 O9 q+ i存入保证金 Refundable deposits
+ x0 g7 Y4 d/ l1 h* k应付费用 Accrual expense
增值税 value added tax
: R/ |. |6 i; t0 y2 ^+ M8 y( q营业税 Business tax
8 m( l" g5 R1 G应付所得税 Income tax payable
0 M" l3 L  ~6 T9 [& n6 x应付奖金 Bonuses payable
! y2 w% y. P) D+ ]* V* [* S产品质量担保负债 Estimated liabilities under product warranties
, X% m: @& I9 g# q2 G' E赠品和兑换券 Premiums, coupons and trading stamps
或有事项 Contingency
: O4 V2 ^5 O' B! r( a1 J或有负债 Contingent
. m+ ?2 E0 ]5 Q, E3 h% v或有损失 Loss contingencies
( G; |: p* E/ b; i% ?# D$ A或有利得 Gain contingencies
永久性差异 Permanent difference
时间性差异 Timing difference
应付税款法 Taxes payable method
9 M" Z  m5 j9 m$ M( X  \0 M1 K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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& Q5 r0 {3 w) M（9）长期负债
+ n  I" i+ c9 f8 L( f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
; j; I6 \' r) O+ T. ~保证公司债券 Guaranteed Bonds
信用公司债券 Debenture Bonds
1 g) L* D( O% v( v9 H一次还本公司债券 Term Bonds
' y# G# c, ?8 Z1 x分期还本公司债券 Serial Bonds
" V: z0 \4 e. C: x. r% r可转换公司债券 Convertible Bonds
4 v5 s- z7 S. c3 c6 Y' \/ r可赎回公司债券 Callable Bonds
可要求公司债券 Redeemable Bonds
- O. Z8 u' O/ ]记名公司债券 Registered Bonds
4 M; \0 X6 ~: {6 N$ n无记名公司债券 Coupon Bonds
普通公司债券 Ordinary Bonds
* ~1 V8 k) x4 m3 B4 H收益公司债券 Income Bonds
- |4 Q* G- e! O& @名义利率，票面利率 Nominal rate
实际利率 Actual rate
5 w6 X5 g5 i/ L有效利率 Effective rate
溢价 Premium
/ m/ x; j5 M  X( }( G, R+ Q; o# b折价 Discount
面值 Par value
直线法 Straight-line method
' @4 c: x3 C, i0 p1 ^实际利率法 Effective interest method
到期直接偿付 Repayment at maturity
7 w, r! r7 D: _' F7 i0 g5 k提前偿付 Repayment at advance
1 O9 L) g5 l% i, c. m9 p6 U偿债基金 Sinking fund
2 e7 O1 j& X8 _' g: N. |) a$ K长期应付票据 Long-term notes payable
抵押借款 Mortgage loan
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/ q, c1 N& @' U3 V9 X（10）业主权益
权益 Equity
) K. C8 o; N2 ~  J0 {( B$ s0 r业主权益 Owner's equity
股东权益 Stockholder's equity
投入资本 Contributed capital
缴入资本 Paid-in capital
股本 Capital stock
/ ~  t$ u& H$ q. F3 b资本公积 Capital surplus
留存收益 Retained earnings
! I% o* h+ ?! n, ?- Q5 u5 a核定股本 Authorized capital stock
实收资本 Issued capital stock
发行在外股本 Outstanding capital stock
& G$ U+ \+ A  }  g3 Y2 D库藏股 Treasury stock
5 O& U9 j) M  t* i; u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
- x. P0 J- T1 [3 C) }4 ^2 Y部分参加优先股 Partially participating preferred stock
& ?3 ?" B5 {3 S/ ?- W- h非部分参加优先股 Nonpartially participating preferred stock
2 c  C$ b* J; z  Z# |现金发行 Issuance for cash
" n& _( ^# k1 K; d" {非现金发行 Issuance for noncash consideration
股票的合并发行 Lump-sum sales of stock
' |  k; u" P% S. y6 @/ ~发行成本 Issuance cost
- a8 ]; r* c- ^- i/ x# t成本法 Cost method
* d( Z  |% K4 b: ^/ n$ A3 T% |; j面值法 Par value method
捐赠资本 Donated capital
' }( p4 J  g) O, p1 |7 q盈余分配 Distribution of earnings
& K1 f* B6 Q* @+ q9 r# N& ?股利 Dividend
股利政策 Dividend policy
宣布日 Date of declaration
股权登记日 Date of record
6 {6 c4 Z  Y) T8 D+ g. J1 K除息日 Ex-dividend date
( Z( y+ Z! w1 V5 R5 P1 M+ O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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（11）财务报表
财务报表 Financial Statement
4 M7 [& m. R! K  o4 j3 Z资产负债表 Balance Sheet
% M& Q' h" s$ ?# Q收益表 Income Statement
帐户式 Account form
报告式 Report form
. D* P. E$ N( h/ S# V9 b2 j& s" P% ^编制（报表） Prepare
4 |; {; g! S, f( l& j) k* H工作底稿 Worksheet
- P- g1 w& y% m( }% b1 u* _! d4 {! p多步式 Multi-step
2 t" Q, V6 ^8 z5 _; i# j单步式 Single-step
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) z$ _) b4 u9 o: w% K（12）财务状况变动表
财务状况变动表中的现金基础 SCFP.Cash Basis
* x! B2 v- ~; b1 O7 I0 F（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
9 p, I3 Y) B' [1 o& N" L7 A8 @* c5 R全部资源概念 All-resources concept
9 E! Z( g$ Z6 F6 S9 ]+ K/ s- d直接交换业务 Direct exchanges
1 j; u, H: A# O% T9 _正常营业活动 Normal operating activities
0 z% n  |% }' r1 f# ~9 }6 N3 l# P财务活动 Financing activities
4 s; U+ [+ m5 z- f: i$ w投资活动 Investing activities
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* D4 w4 K9 y* q1 w: I) L（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
* L/ M, J$ N0 N! U" x; @趋势百分比 Trend percentage
% T, ^3 m- C5 v) `比率 Ratios
# E% q  f$ A# M& R; r$ T" ?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
% F- w8 H$ E7 O: Q6 D资本报酬率 Return on investment
3 U& g6 }; T6 Z6 P总资产报酬率 Return on total asset
  b  ?% v, Q# k- c债券收益率 Yield rate on bonds
2 J+ L( z+ S0 Z+ {& y5 y6 \  q已获利息倍数 Number of times interest earned
* O( r. w( u, u+ F$ ~$ ]: l$ V债券比率 Debt ratio
/ e, z# I" j2 W, x4 K6 `优先股收益率 Yield rate on preferred stock
营运资本 Working Capital
: I4 F, |1 L$ |* O1 v% U周转 Turnover
( t# }( ~' \& c: A' }% T) }0 L存货周转率 Inventory turnover
, U3 m, O2 L0 Z) o应收帐款周转率 Accounts receivable turnover
流动比率 Current ratio
  \3 ^' o; d8 F! K$ W速动比率 Quick ratio
5 c; R! `  ~+ K酸性试验比率 Acid test ratio
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0 D6 x# d  g- M% |/ X（14）合并财务报表
合并财务报表 Consolidated financial statements
8 Z7 |9 Z6 V5 b* l/ `3 p吸收合并 Merger
创立合并 Consolidation
* v, I$ {6 U  J  ~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
0 V( }! \' x# |1 V) z" w! m购买合并 Combination by purchase
$ j3 I# l# e9 ?. u1 o7 B4 o6 I权益法 Equity method
  W3 ^. B2 m. f) R7 [: a成本法 Cost method

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（15）物价变动中的会计计量
/ q5 `7 @  C3 d2 ~, r物价变动之会计 Price-level changes accounting
. M1 @" I. N0 i% d3 `一般物价水平会计 General price-level accounting
- w* Q% ~( A' b3 k3 a. Z货币购买力会计 Purchasing-power accounting
- Q$ a, V5 u  {" z! T9 L统一币值会计 Constant dollar accounting
$ T2 }# ]' u4 |3 h历史成本 Historical cost
& A9 r2 ~  S- l2 d' l6 b2 L/ v现行价值会计 Current value accounting
  ]7 {: Q/ t5 `; `6 ~2 `# _6 q现行成本 Current cost
重置成本 Replacement cost
物价指数 Price-level index
1 h; v6 G0 ~, ^$ F. ?" b7 a! Y# Y国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
8 ^+ _5 O3 w1 z5 t消费物价指数 Consumer price index (or CPI)
' {/ [+ x0 n' u' G4 u  _# u6 B8 \批发物价指数 Wholesale price index
货币性资产 Monetary assets
, R0 W3 N- F2 k) |* a+ e货币性负债 Monetary liabilities
货币购买力损益 Purchasing-power gains or losses
4 l8 }8 |4 O1 D9 r资产持有损益 Holding gains or losses
: p$ p7 Y; [% M# `, t未实现的资产持有损益 Unrealized holding gains or losses
$ I6 S9 E5 U0 K# W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！