财会名词汉英对照表

Li2

（1）会计与会计理论
会计 accounting
% m7 ?6 k( h3 F" m" M' I3 b决策人 Decision Maker
6 q$ t2 n1 M) G7 U/ Z3 ]$ R投资人 Investor
股东 Shareholder
  w6 v- t' V1 |5 {债权人 Creditor
财务会计 Financial Accounting
4 [* `0 I6 C6 Q$ c4 Y4 m8 ~* {管理会计 Management Accounting
5 h( u: |2 X/ I2 a$ n" L& T" H6 h. L成本会计 Cost Accounting
私业会计 Private Accounting
" s* P: ~1 A! ^: J公众会计 Public Accounting
: w5 N/ c& I; y+ z1 Q8 ]) I1 B# s: `注册会计师 CPA Certified Public Accountant
. U# F8 L9 l! g) F5 }& S. O国际会计准则委员会 IASC
美国注册会计师协会 AICPA
3 ~' F& K$ O# {7 M财务会计准则委员会 FASB
1 A2 \/ U1 e( S0 |2 o1 V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
% I3 E/ e$ V1 s& e# j合伙人企业 Partnership
6 f% k. p- c! u- D4 [# g6 X公司 Corporation
0 d! \7 v1 A) [/ k会计目标 Accounting Objectives
会计假设 Accounting Assumptions
会计要素 Accounting Elements
会计原则 Accounting Principles
( E# f/ {0 v' I8 I2 v8 ^会计实务过程 Accounting Procedures
% s6 f% ]! f4 k* P6 O' i7 x5 z2 Z7 w, y财务报表 Financial Statements
; e$ n& c% o7 b3 _) a6 ]$ q+ G: }财务分析Financial Analysis
7 D* M% i+ B7 b5 ?3 m) h' y; E会计主体假设 Separate-entity Assumption
; Y  O; }* R- `9 D货币计量假设 Unit-of-measure Assumption
3 `. Z# N3 ?% U" \持续经营假设 Continuity(Going-concern) Assumption
0 V2 B/ N/ R0 \  m( |会计分期假设 Time-period Assumption
- d6 Z3 D  j9 T; r资产 Asset
5 i# @( d" t1 V8 k3 ^$ g负债 Liability
1 i8 f( M# [6 E! p业主权益 Owner's Equity
& k5 N4 A3 X) k9 y' Q) h* c收入 Revenue
费用 Expense
收益 Income
亏损 Loss
历史成本原则 Cost Principle
7 p  ^+ u6 n1 x. ?收入实现原则 Revenue Principle
配比原则 Matching Principle
, p. Q/ \! m, g" |- r全面披露原则 Full-disclosure (Reporting) Principle
客观性原则 Objective Principle
- v1 s! o3 q  T% O+ D! W. _* b/ E( {一致性原则 Consistent Principle
可比性原则 Comparability Principle
4 ?- d' n8 @6 m# k: \  u) Q2 y: A重大性原则 Materiality Principle
稳健性原则 Conservatism Principle
权责发生制 Accrual Basis
; \& Q$ u" C; J; `3 G& n现金收付制 Cash Basis
; c* k% o+ n( h: x+ r* ?! V3 C! k财务报告 Financial Report
流动资产 Current assets
流动负债 Current Liabilities
长期负债 Long-term Liabilities
& o6 \( _! _+ L投入资本 Contributed Capital
留存收益 Retained Earning

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9 o% [$ F' X% y, M9 D+ }（2）会计循环
& k% @8 d( E/ y' d' ^, Y! |7 g会计循环 Accounting Procedure/Cycle
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
日记帐 Journal
  H: j4 @6 C/ z7 y( p8 o总分类帐 General Ledger
4 f) F, `& X& V) {! `& r$ N7 X明细分类帐 Subsidiary Ledger
6 h) o) M1 G. y! J5 ~试算平衡 Trial Balance
/ C5 L8 X  q8 X现金收款日记帐 Cash receipt journal
现金付款日记帐 Cash disbursements journal
& L2 d" o+ s3 o( R2 g' ^) T- C销售日记帐 Sales Journal
) H: ^( d+ Y- D& n4 B0 v购货日记帐 Purchase Journal
普通日记帐 General Journal
( ]) N, O. b& T工作底稿 Worksheet
调整分录 Adjusting entries
结帐 Closing entries
/ I. i/ N4 ^- R2 d& \; x- m
; R# Q! K$ C0 B----------------------------------------------------------
（3）现金与应收帐款
$ n* S9 T0 T% V. z3 K: S现金 Cash
, Y3 U1 H6 D2 d  L银行存款 Cash in bank
2 |2 r( z2 Z9 K& [: F! Q库存现金 Cash in hand
; J2 `  B& r% V: n流动资产 Current assets
# ~% |2 g( K1 Y" r偿债基金 Sinking fund
定额备用金 Imprest petty cash
支票 Check(cheque)
4 `1 y  q+ I1 ~5 \5 e3 w银行对帐单 Bank statement
4 D7 f& p2 r; g+ q银行存款调节表 Bank reconciliation statement
在途存款 Outstanding deposit
6 C* l' e/ A) h: I$ \在途支票 Outstanding check
8 u5 U& R' g3 }% P( d应付凭单 Vouchers payable
6 o7 Y* q5 K( B/ n7 v  X应收帐款 Account receivable
应收票据 Note receivable
( K, L( z2 V. @; M* n7 ?. T5 q起运点交货价 F.O.B shipping point
目的地交货价 F.O.B destination point
) M7 ]3 f1 j/ e( l& B) t% H" U! k商业折扣 Trade discount
现金折扣 Cash discount
0 |9 {% Y, [- ^: [5 B销售退回及折让 Sales return and allowance
坏帐费用 Bad debt expense
备抵法 Allowance method
8 J/ g) R$ ~- `2 [. @* h8 n  ~- @1 e备抵坏帐 Bad debt allowance
  ?7 B- T6 K/ t9 R/ M# k) Y* N损益表法 Income statement approach
资产负债表法 Balance sheet approach
, v3 I6 {; ?1 c0 f1 j8 D帐龄分析法 Aging analysis method
1 o# E2 j0 N4 Q  ~+ m$ V' I直接冲销法 Direct write-off method
6 J* Y- m+ V  ~带息票据 Interest bearing note
1 k3 }4 K& ]8 X" _  X不带息票据 Non-interest bearing note
出票人 Maker
0 q6 U# d. @/ p9 N% H$ O7 r受款人 Payee
* N4 y( {2 D- `) Y7 C6 }0 U% n本金 Principal
利息率 Interest rate
到期日 Maturity date
本票 Promissory note
8 e4 |5 a! H# O& G' H* L贴现 Discount
背书 Endorse
拒付费 Protest fee

. l2 v6 Y$ K% U( ?" o------------------------------------------------------------
+ U4 z! |; c# E, m5 z. M# h9 N（4）存货
: _' T+ d" }' u6 p) V6 g存货 Inventory
商品存货 Merchandise inventory
5 s* K' i. \: B7 A  W产成品存货 Finished goods inventory
' u2 W# T& `6 q1 U: F在产品存货 Work in process inventory
原材料存货 Raw materials inventory
+ k5 L4 [9 F# V# U% p: Q! C" G起运地离岸价格 F.O.B shipping point
& r$ d! t. p, `1 P- o2 x3 P目的地抵岸价格 F.O.B destination
寄销 Consignment
' b4 [$ ?, p: i; Q7 l( t寄销人 Consignor
承销人 Consignee
定期盘存 Periodic inventory
2 I/ @4 W7 S0 Z4 N5 Z0 N6 r8 K# W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
+ D3 O, Z! ~) N& H分批认定法 Specific identification
加权平均法 Weighted average
先进先出法 First-in, first-out or FIFO
, n6 P$ a4 G- z& a8 v+ I, B& _7 r后进先出法 Lost-in, first-out or LIFO
5 `0 O* `4 |; i, W0 z: V移动平均法 Moving average
7 y: \( l' O! t$ }! p: |( P  S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
可变现净值 Net realizable value
4 f, a* g5 L: V上限 Upper limit
) o) |8 A1 R8 D- B下限 Lower limit
1 V5 f' I% K; h; m9 E毛利法 Gross margin method
# ?5 r3 a# j$ E# t& F2 `, D零售价格法 Retail method
成本率 Cost ratio
% |9 q8 H; L3 T0 _6 m
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（5）长期投资
) [& n$ K% O# h) j% d# v长期投资 Long-term investment
长期股票投资 Investment on stocks
) P! k% Q7 i& m. f4 h" S长期债券投资 Investment on bonds
7 y1 s' ^& Z% T$ ]成本法 Cost method
权益法 Equity method
合并法 Consolidation method
* B5 p5 V1 X) q股利宣布日 Declaration date
7 e7 l% I7 ?; M( Z$ c股权登记日 Date of record
除息日 Ex-dividend date
( g8 D% e  v3 K5 D. T' }付息日 Payment date
' y3 k/ t* A, B7 y债券面值 Face value, Par value
3 J$ ~1 d. [$ y1 p; W. w债券折价 Discount on bonds
债券溢价 Premium on bonds
# i; D0 i0 q5 M票面利率 Contract interest rate, stated rate
市场利率 Market interest ratio, Effective rate
' M) i  q% g" z: L  f普通股 Common Stock
优先股 Preferred Stock
7 }6 m* k" n5 r5 r$ s现金股利 Cash dividends
  Q( M+ m) l3 k! U1 r& H; J1 \. v股票股利 Stock dividends
( k' ]# ]3 Q$ q7 ^" H清算股利 Liquidating dividends
到期日 Maturity date
! Y8 _; w# p3 e3 X到期值 Maturity value
" @& O4 {2 U% j: }直线摊销法 Straight-Line method of amortization
' t! y/ u) I9 v& Q4 a实际利息摊销法 Effective-interest method of amortization
* n" n5 v* r- H3 }
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+ `0 a& }) J, G7 t（6）固定资产
8 D, p# ~0 _3 E  N. }固定资产 Plant assets or Fixed assets
+ M4 ]8 ?* x2 c7 e- o5 l原值 Original value
: M: B4 J8 _. o预计使用年限 Expected useful life
& t' F2 b/ r( I6 p" ]; g预计残值 Estimated residual value
% R# f8 B  p5 J  h: K8 |折旧费用 Depreciation expense
累计折旧 Accumulated depreciation
/ z& _. l, m, i% b4 H- E帐面价值 Carrying value
( K0 }0 U: z8 i, M应提折旧成本 Depreciation cost
净值 Net value
在建工程 Construction-in-process
磨损 Wear and tear
过时 Obsolescence
" d' L# }  p* @7 R! ?7 ~3 \: T直线法 Straight-line method (SL)
4 S8 [% s+ {# l: x- n9 t工作量法 Units-of-production method (UOP)
: T/ C: s' J9 e, n' V  ]% |加速折旧法 Accelerated depreciation method
7 i( b# I) q3 X. e, q0 d, u% e4 @! @双倍余额递减法 Double-declining balance method (DDB)
年数总和法 Sum-of-the-years-digits method (SYD)
. y/ i. r8 B! T6 p3 V2 T! `, f( l以旧换新 Trade in
经营租赁 Operating lease
- k9 ^+ I9 s& |. i/ r, C! A  T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
最低租赁付款额 Minimum lease payments
+ h( I' x/ M9 m( |. x' T--------------------------------------------------------
（7）无形资产
9 d1 j3 [, m- C2 `3 _) D( A8 \无形资产 Intangible assets
专利权 Patents
2 i. t& V3 }) R; w' z" z商标权 Trademarks, Trade names
# q; f* W/ s( X  F, S著作权 Copyrights
特许权或专营权 Franchises
9 n7 j0 ~1 w; J8 n商誉 Goodwill
: A, c& x; V- \+ ~0 ~2 Y开办费 Organization cost
' j3 d7 u: p; \6 Q, A租赁权 Leasehold
摊销 Amortization
) J0 I# I$ J& x) |" X9 b--------------------------------------------------------
6 w$ M, t# C5 k3 l& H4 l（8）流动负债
负债 Liability
流动负债 Current liability
应付帐款 Account payable
应付票据 Notes payable
1 r0 V* I; N4 a, S3 d贴现票据 Discount notes
+ E/ L; V+ x" p6 f  @8 a+ Y, P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
0 j* h: U. @5 c/ o) t& m存入保证金 Refundable deposits
应付费用 Accrual expense
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
产品质量担保负债 Estimated liabilities under product warranties
/ ]/ a* v3 x0 H5 o+ ?+ W9 D赠品和兑换券 Premiums, coupons and trading stamps
& v& a6 }, T/ Z4 d或有事项 Contingency
" l# U! {- D( `; n2 e% C或有负债 Contingent
或有损失 Loss contingencies
或有利得 Gain contingencies
永久性差异 Permanent difference
$ }& L4 j5 r* ]& G时间性差异 Timing difference
应付税款法 Taxes payable method
% B! }: |' P6 C$ P1 W. l; G# T& ]纳税影响会计法 Tax effect accounting method
递延所得税负债法 Deferred income tax liability method

' _7 X. N9 q" @' _7 L------------------------------------------------------------
5 x/ N# D4 r9 h+ l7 b+ P（9）长期负债
长期负债 Long-term Liabilities
应付公司债券 Bonds payable
* P: x, b* P5 e3 F, ^" o有担保品的公司债券 Secured Bonds
抵押公司债券 Mortgage Bonds
. ?# A8 n' `. `0 H保证公司债券 Guaranteed Bonds
0 {! s/ G% m3 S; u$ d$ |) M信用公司债券 Debenture Bonds
一次还本公司债券 Term Bonds
分期还本公司债券 Serial Bonds
% `) w( r0 _7 V可转换公司债券 Convertible Bonds
, m; X3 i" F5 A' ~' R# T可赎回公司债券 Callable Bonds
9 n$ l# F6 C$ `5 x- t7 Q0 Q可要求公司债券 Redeemable Bonds
记名公司债券 Registered Bonds
无记名公司债券 Coupon Bonds
普通公司债券 Ordinary Bonds
7 x2 U6 T3 g: {- c收益公司债券 Income Bonds
0 A2 a8 o+ i7 v名义利率，票面利率 Nominal rate
实际利率 Actual rate
) c+ K. g6 T7 }' H+ x( _) B* v4 `6 W3 v有效利率 Effective rate
溢价 Premium
* Y0 T8 q& `+ Z6 N0 y折价 Discount
面值 Par value
3 ]6 ]; O, B  ~3 y* n/ q4 I9 B$ z直线法 Straight-line method
* l. q; ?$ A6 {' J实际利率法 Effective interest method
到期直接偿付 Repayment at maturity
3 d" i3 j( L/ c: o3 N提前偿付 Repayment at advance
; Y) S$ ~/ n' V偿债基金 Sinking fund
长期应付票据 Long-term notes payable
抵押借款 Mortgage loan
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（10）业主权益
权益 Equity
9 a; ?! X+ R+ ^# R业主权益 Owner's equity
股东权益 Stockholder's equity
: ?+ g, |& ~/ I% l% B, _投入资本 Contributed capital
缴入资本 Paid-in capital
股本 Capital stock
资本公积 Capital surplus
* C' F( X5 W8 {: N$ s, Y3 @$ c留存收益 Retained earnings
核定股本 Authorized capital stock
- ]# v& n6 b4 \4 Y) R实收资本 Issued capital stock
$ S+ _& ~+ b5 t$ B" n; h, }发行在外股本 Outstanding capital stock
库藏股 Treasury stock
普通股 Common stock
$ c' j9 S' a; A* O* w0 W5 |# e0 z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
部分参加优先股 Partially participating preferred stock
非部分参加优先股 Nonpartially participating preferred stock
7 w+ P0 X# B3 }7 r: b( |现金发行 Issuance for cash
非现金发行 Issuance for noncash consideration
* g& \+ m& n# L6 I股票的合并发行 Lump-sum sales of stock
# L$ v6 G* ^5 q4 `( h2 A! ^发行成本 Issuance cost
成本法 Cost method
& x3 q1 \( B7 C面值法 Par value method
捐赠资本 Donated capital
盈余分配 Distribution of earnings
: L$ w8 F2 [0 Z3 M股利 Dividend
股利政策 Dividend policy
" G% J  p7 N# o" Y! j7 J宣布日 Date of declaration
股权登记日 Date of record
除息日 Ex-dividend date
3 p+ p! y2 c& ], P股利支付日 Date of payment
现金股利 Cash dividend
股票股利 Stock dividend
# I1 s' W+ l1 f% _7 }拨款 appropriation
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' c5 g1 w) Z% a& f+ I6 n6 e（11）财务报表
财务报表 Financial Statement
资产负债表 Balance Sheet
# v/ |2 X2 ^- v  T9 E收益表 Income Statement
帐户式 Account form
" `7 E6 B: D' H4 h报告式 Report form
编制（报表） Prepare
3 L$ ]% Y. p5 @+ z* Q9 o工作底稿 Worksheet
多步式 Multi-step
/ x3 H4 {2 H. E% G: U单步式 Single-step
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（12）财务状况变动表
  ]6 d$ _3 K( O( u' K- S0 ?1 Y财务状况变动表中的现金基础 SCFP.Cash Basis
$ |, f( y1 c0 d1 L4 w（现金流量表）
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
  r; v9 n! D( D) Y" j; b（资金来源与运用表）
! e% s" \- Q: S7 ?( z/ d& z营运资金 Working Capital
( h6 Y0 k% k0 R% v; u4 K# e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
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
+ l* V+ g3 z. \* Q7 U- i) R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
9 ^" J2 J" B+ l# _股利收益率 Dividend yield ratio
, |3 i( s' X6 G! C9 C+ z价益比 Price-earnings ratio
普通股每股帐面价值 Book value per share of common stock
资本报酬率 Return on investment
' c4 F0 r/ @- }总资产报酬率 Return on total asset
债券收益率 Yield rate on bonds
) i- r0 T7 a" B0 c已获利息倍数 Number of times interest earned
0 h: ~9 ^) k: j" O1 X2 @  e" H债券比率 Debt ratio
优先股收益率 Yield rate on preferred stock
7 b! V" I5 b7 Y) l3 ~( y营运资本 Working Capital
周转 Turnover
) b) |/ _# G4 y& }存货周转率 Inventory turnover
应收帐款周转率 Accounts receivable turnover
& w9 j- ?5 ^  i9 X3 s# l# H, N流动比率 Current ratio
. q1 }2 F8 }8 L0 L速动比率 Quick ratio
# s0 c! R1 v. `2 x! v2 h) G4 v$ K酸性试验比率 Acid test ratio
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（14）合并财务报表
合并财务报表 Consolidated financial statements
吸收合并 Merger
2 Z2 w+ M1 S* Q2 N# o创立合并 Consolidation
控股公司 Parent company
" Q& y1 P$ p2 M, k0 c* M附属公司 Subsidiary company
8 Q2 g  ^) g+ n& }. ^) J3 {少数股权 Minority interest
* `3 h$ x$ M1 @) v9 k0 O/ \权益联营合并 Pooling of interest
购买合并 Combination by purchase
权益法 Equity method
$ d# Z7 `* d) G+ V) C成本法 Cost method

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（15）物价变动中的会计计量
- O- E+ u+ K3 ]$ n8 c物价变动之会计 Price-level changes accounting
2 o( U, B9 U9 w  _9 s7 V" n) W# @一般物价水平会计 General price-level accounting
% r7 W. m4 T4 W$ p- M+ A, I/ v' ]( l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
现行成本 Current cost
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)
' B" \- k2 @/ x& \) e% f2 W+ J消费物价指数 Consumer price index (or CPI)
& L1 c, b0 q$ ^- ]' I' [批发物价指数 Wholesale price index
货币性资产 Monetary assets
1 g: v0 q; h5 j# |6 ]+ _8 T. y货币性负债 Monetary liabilities
货币购买力损益 Purchasing-power gains or losses
# B  F: f' n! F; v& y* y3 N资产持有损益 Holding gains or losses
未实现的资产持有损益 Unrealized holding gains or losses
' }) u0 f  K6 x" C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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