财会名词汉英对照表

Li2

（1）会计与会计理论
3 I9 [! v! ?+ k$ s* F0 w" O会计 accounting
决策人 Decision Maker
投资人 Investor
股东 Shareholder
债权人 Creditor
1 J# E+ b1 l( F3 Q% }财务会计 Financial Accounting
管理会计 Management Accounting
) A3 S* q+ j1 h5 h成本会计 Cost Accounting
8 O* P2 C; E6 i9 v8 u# d0 _$ R私业会计 Private Accounting
6 J% v+ C' B4 L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
* ^: C' U' x3 @  t2 N( s* f财务会计准则委员会 FASB
管理会计协会 IMA
9 }$ g: f/ }- s' p美国会计学会 AAA
税务稽核署 IRS
, ^' |3 x& Z  a9 _  v/ U独资企业 Proprietorship
合伙人企业 Partnership
公司 Corporation
" f) Y  ?. K# Z9 h2 {6 {会计目标 Accounting Objectives
会计假设 Accounting Assumptions
会计要素 Accounting Elements
! @% {" f" K( H' R. f, T; L/ w6 W会计原则 Accounting Principles
' O4 I5 [7 M# C1 w4 _" A会计实务过程 Accounting Procedures
财务报表 Financial Statements
财务分析Financial Analysis
- o, z( r3 k* t0 A. }; k. `1 p会计主体假设 Separate-entity Assumption
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
资产 Asset
, ?  K, _' X* e7 \负债 Liability
9 ^1 X5 z6 I  m. e. E0 v; \! Z0 {6 X- v业主权益 Owner's Equity
! j' y. {1 X& b- E收入 Revenue
费用 Expense
收益 Income
亏损 Loss
+ X2 h* T1 W$ i$ c- t历史成本原则 Cost Principle
收入实现原则 Revenue Principle
6 w- e+ k9 Z0 p; _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
可比性原则 Comparability Principle
重大性原则 Materiality Principle
% r# s/ g0 ^2 z) _稳健性原则 Conservatism Principle
3 G& H, a* N+ ]# [  f2 \/ a权责发生制 Accrual Basis
. [0 Q4 _: M  b6 d) E; f4 L- Y& C现金收付制 Cash Basis
, S; C; x2 r+ Q0 W: @1 x2 k. Z财务报告 Financial Report
流动资产 Current assets
流动负债 Current Liabilities
" R4 K: F* k$ b' a- n) X' Z长期负债 Long-term Liabilities
. B5 |- }7 {5 }5 ]投入资本 Contributed Capital
& {9 o7 U) m" v留存收益 Retained Earning

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（2）会计循环
( C" b' r, @+ D5 o9 w$ h5 ?- S会计循环 Accounting Procedure/Cycle
# J- H& X2 T# [: m会计信息系统 Accounting information System
帐户 Ledger
会计科目 Account
会计分录 Journal entry
. u9 B8 G. K9 G3 f& a原始凭证 Source Document
+ v  T6 p, Z4 _4 X日记帐 Journal
总分类帐 General Ledger
明细分类帐 Subsidiary Ledger
/ T6 Z( z1 C1 e6 C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
( O# I9 B8 g6 Q8 T. H普通日记帐 General Journal
% M# U/ c: p5 {4 {% G1 O# W; i8 W  e工作底稿 Worksheet
调整分录 Adjusting entries
) U3 }( x& @" h( P结帐 Closing entries

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（3）现金与应收帐款
, ~0 W, r! d0 f9 p现金 Cash
银行存款 Cash in bank
库存现金 Cash in hand
流动资产 Current assets
+ M# Y  A3 c9 {8 `偿债基金 Sinking fund
% g# G9 e: i4 Q定额备用金 Imprest petty cash
支票 Check(cheque)
$ B  x) e7 y: t2 O0 ^- f' D. _银行对帐单 Bank statement
! X! [  ~1 K0 W* Z银行存款调节表 Bank reconciliation statement
8 s: s' Q) K! u. b9 _在途存款 Outstanding deposit
在途支票 Outstanding check
" L* x8 `+ x% X& N6 h0 B应付凭单 Vouchers payable
. ~2 c% q) i8 j& U5 I; ?应收帐款 Account receivable
应收票据 Note receivable
起运点交货价 F.O.B shipping point
( c( I& v6 M7 `  {# n目的地交货价 F.O.B destination point
2 Y* L* A. q& R( \商业折扣 Trade discount
& `" \7 }: C: m8 @# F  p0 J现金折扣 Cash discount
销售退回及折让 Sales return and allowance
坏帐费用 Bad debt expense
备抵法 Allowance method
. z, w. a( t8 [+ Q& P备抵坏帐 Bad debt allowance
损益表法 Income statement approach
# O6 j2 I+ }9 Q! h9 B8 X: H- L! k资产负债表法 Balance sheet approach
9 D* u8 X  ~% a帐龄分析法 Aging analysis method
直接冲销法 Direct write-off method
$ Z7 Q/ S; v5 s4 \5 {* m带息票据 Interest bearing note
不带息票据 Non-interest bearing note
出票人 Maker
受款人 Payee
本金 Principal
利息率 Interest rate
" H; g4 z# Y( z到期日 Maturity date
8 I. [  [, m6 v; r本票 Promissory note
贴现 Discount
背书 Endorse
拒付费 Protest fee

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4 b5 k: }5 s& m（4）存货
  Z' |& x8 t8 |% U1 ^7 ~- `存货 Inventory
5 T4 d. T8 o6 X+ A: O* m# L商品存货 Merchandise inventory
产成品存货 Finished goods inventory
1 M: R9 u4 w, v. s. ?+ c2 w在产品存货 Work in process inventory
9 V* W: ^4 W7 t" f9 S; q$ K% D! ?; T原材料存货 Raw materials inventory
起运地离岸价格 F.O.B shipping point
, r2 E& p. R+ A7 _6 u$ h9 Y* f目的地抵岸价格 F.O.B destination
/ O, X3 n6 m+ @6 Q寄销 Consignment
- ]/ |( V; A& \) F" O3 }% j/ Q寄销人 Consignor
承销人 Consignee
9 g; u. Z7 v0 @. d定期盘存 Periodic inventory
永续盘存 Perpetual inventory
购货 Purchase
" l0 C; I; T$ r) Z2 e; J. V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
5 `# D/ x0 `/ c/ Q5 Z' R先进先出法 First-in, first-out or FIFO
后进先出法 Lost-in, first-out or LIFO
! V% [7 @/ \- d4 h( K) M4 C# Q' C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
重置成本 Replacement cost
可变现净值 Net realizable value
$ h8 o& c# s$ w7 q' Y/ ]; U上限 Upper limit
下限 Lower limit
% t2 D6 G1 u  J. F" M毛利法 Gross margin method
零售价格法 Retail method
成本率 Cost ratio
9 S5 S4 ?- Q2 J- P5 @; A" Y
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  t0 W0 W9 s/ E# H+ c4 y5 T（5）长期投资
长期投资 Long-term investment
7 j$ e# D( f7 S. d" J长期股票投资 Investment on stocks
长期债券投资 Investment on bonds
成本法 Cost method
3 Y0 r" e& |/ }& d1 V8 s权益法 Equity method
合并法 Consolidation method
# Z1 O1 s- K; n/ ]股利宣布日 Declaration date
; X# l9 Z+ Y/ U" q- J股权登记日 Date of record
; n  b7 ~7 _) C: m8 p8 a2 Y9 C除息日 Ex-dividend date
付息日 Payment date
债券面值 Face value, Par value
4 W& J  ^0 Q0 S) j, g# E8 W债券折价 Discount on bonds
债券溢价 Premium on bonds
6 z/ w+ z0 H' k! n9 A1 N票面利率 Contract interest rate, stated rate
市场利率 Market interest ratio, Effective rate
" n$ _/ s$ [" T: \9 k普通股 Common Stock
( `7 ]$ G! \8 g& O优先股 Preferred Stock
# ?  L' I; k4 u7 |9 q现金股利 Cash dividends
; d, ^5 M4 y4 g3 K) E' `8 D/ r6 q& L股票股利 Stock dividends
清算股利 Liquidating dividends
4 ]% H5 ^' |- ~% B' R6 ^; d% S到期日 Maturity date
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

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（6）固定资产
' z% o/ Y8 z4 q+ J7 y: w  k" {固定资产 Plant assets or Fixed assets
! M" x; v* c4 o7 f. y原值 Original value
* L  D) O! ~3 @% l8 w1 A预计使用年限 Expected useful life
+ @7 {9 ^) R7 b& w! ?预计残值 Estimated residual value
7 J2 y# L- C4 O3 s! N4 O9 u2 ~4 P折旧费用 Depreciation expense
累计折旧 Accumulated depreciation
: H- h8 ]7 `) \$ Q) b帐面价值 Carrying value
$ w9 g+ \8 E6 |- S( Z8 E( L1 F应提折旧成本 Depreciation cost
0 f3 ~: R. e! Q. Y- W, K2 _! d& Q) m净值 Net value
. m$ s1 y9 I7 ~$ z8 K在建工程 Construction-in-process
, ]7 C- x$ |* D9 z磨损 Wear and tear
过时 Obsolescence
& d( X; l! A! g  ~( G4 \直线法 Straight-line method (SL)
/ B: u2 M8 h9 H5 L6 F# S7 G4 I# K& p工作量法 Units-of-production method (UOP)
7 X8 w. @7 z6 v# E' X加速折旧法 Accelerated depreciation method
7 ^, @' z! z6 s5 p: ], e' ^双倍余额递减法 Double-declining balance method (DDB)
/ K" F: e% a* f1 F& D年数总和法 Sum-of-the-years-digits method (SYD)
3 L' x6 s1 r- h* K: |3 x以旧换新 Trade in
经营租赁 Operating lease
2 n# d2 q+ v2 w2 m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
( g' K8 X6 J; @# z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
9 Y! I; g! u/ {. n, ?- f$ w专利权 Patents
) Q4 W# f. X* r7 U商标权 Trademarks, Trade names
# v6 j1 T9 X7 |6 k著作权 Copyrights
" o( H/ ]  D. u5 p特许权或专营权 Franchises
. s( e5 Y) Z9 |8 t! B8 K/ M商誉 Goodwill
开办费 Organization cost
租赁权 Leasehold
3 L# U( k  ~$ e2 G# ?摊销 Amortization
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; f- V/ o, V9 I（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
, Y8 g8 b) f0 Z$ p3 ?; q8 S" e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
8 a* v2 s0 z2 K3 l& Q7 c+ O存入保证金 Refundable deposits
应付费用 Accrual expense
增值税 value added tax
营业税 Business tax
* n' r: {5 e  d/ Z8 m( j, w4 X应付所得税 Income tax payable
& @# G2 K' g3 J" s" E" r, n应付奖金 Bonuses payable
' x' G3 X) _% }4 K产品质量担保负债 Estimated liabilities under product warranties
( s) K, n7 Q! \赠品和兑换券 Premiums, coupons and trading stamps
或有事项 Contingency
或有负债 Contingent
或有损失 Loss contingencies
& m7 T8 J# e3 t或有利得 Gain contingencies
: S* f8 U4 x8 ?9 f9 L$ O永久性差异 Permanent difference
! W  g( P) L0 Q" h' a! d) \$ ]时间性差异 Timing difference
$ w3 U' Q# y$ c/ D# I应付税款法 Taxes payable method
( C) P- D( ^1 J  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
8 ?% j* u4 T# P8 R( Q  X7 i
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（9）长期负债
8 P3 T% G# ], Q" C, x9 n长期负债 Long-term Liabilities
应付公司债券 Bonds payable
" C  p% M" S+ x% j/ V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
$ \0 \( v1 X4 G" g, n信用公司债券 Debenture Bonds
" {) e% G" I" g1 S0 o/ H5 v: |# N一次还本公司债券 Term Bonds
6 ~; Y0 N5 m. x8 _分期还本公司债券 Serial Bonds
可转换公司债券 Convertible Bonds
3 M0 ^- B7 A) n1 H2 G: F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
无记名公司债券 Coupon Bonds
普通公司债券 Ordinary Bonds
收益公司债券 Income Bonds
名义利率，票面利率 Nominal rate
实际利率 Actual rate
; y3 U8 T6 O) E  a* F; U$ l有效利率 Effective rate
$ W* P* F8 @, U# l溢价 Premium
, p0 O5 N- @1 m! I折价 Discount
, i9 x0 q, [. K6 h( G1 m0 d面值 Par value
2 [+ L2 i* ]2 T. s; o7 T直线法 Straight-line method
6 d* J6 h* Q9 ?实际利率法 Effective interest method
到期直接偿付 Repayment at maturity
/ s# o1 \* I* w* d+ x$ u提前偿付 Repayment at advance
. ]$ T  W( r1 r' P4 i- N偿债基金 Sinking fund
) Y+ }  `) `- B0 V. }  D+ J长期应付票据 Long-term notes payable
$ ]4 {3 D2 b' V; _) @: K' l; K: |抵押借款 Mortgage loan
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（10）业主权益
权益 Equity
业主权益 Owner's equity
6 O6 }/ I: H8 x3 L7 M股东权益 Stockholder's equity
投入资本 Contributed capital
缴入资本 Paid-in capital
# Q$ s( @8 x  z股本 Capital stock
7 [' e2 z. }0 b! K. Y( P: \. \3 _2 e3 c资本公积 Capital surplus
, [) U# T% R! a9 N3 g留存收益 Retained earnings
核定股本 Authorized capital stock
) a' J! F4 Y, N实收资本 Issued capital stock
6 e) o6 v6 P1 s$ t; ?发行在外股本 Outstanding capital stock
5 b2 v7 e' J7 ^3 F1 [4 E库藏股 Treasury stock
普通股 Common stock
9 [" t+ p9 c/ a* [9 K+ E9 Y优先股 Preferred stock
累积优先股 Cumulative preferred stock
非累积优先股 Noncumulative preferred stock
( ^1 _5 ~. j# T* t- r, S- c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
3 n! u  _) ^' C" u0 c! @现金发行 Issuance for cash
非现金发行 Issuance for noncash consideration
6 V- @* ~. N' }5 A% w, l/ v; A" T# t- u- p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
捐赠资本 Donated capital
6 F! D- U9 q/ I  O9 N; {* f; ?0 M" Q* n1 F盈余分配 Distribution of earnings
) ]& ]" ^) o# `, Q股利 Dividend
股利政策 Dividend policy
宣布日 Date of declaration
2 r4 X9 [8 P- i; g股权登记日 Date of record
除息日 Ex-dividend date
股利支付日 Date of payment
% p% A8 L, {+ \- U: O, }/ T" l* h现金股利 Cash dividend
股票股利 Stock dividend
( A3 m; u0 }5 r' i6 P/ R拨款 appropriation
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( {, L, }3 o  w; d( Q9 E# _  N0 l（11）财务报表
1 j8 {& Y& ~3 {9 E  k7 Z财务报表 Financial Statement
) V9 T4 d& m" V9 w* K3 G" p资产负债表 Balance Sheet
5 Q2 h$ _. y! x% c/ Q* _/ v收益表 Income Statement
6 {$ i' k, N4 t: @% S帐户式 Account form
% D+ R  F. q8 r7 W8 ~& W# N$ T报告式 Report form
* i$ @: a8 H2 ]$ ?+ \- }编制（报表） Prepare
8 A  p9 P+ O$ D1 {( k( @工作底稿 Worksheet
; f* e# N1 x$ l. U& @多步式 Multi-step
单步式 Single-step
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1 P) M1 a) c- s0 x5 I（12）财务状况变动表
& A$ L0 n4 J6 o) U财务状况变动表中的现金基础 SCFP.Cash Basis
（现金流量表）
( p6 y7 U# i! k6 O财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
0 j8 ?) G' \) r  ]% A/ K（资金来源与运用表）
营运资金 Working Capital
8 M/ }! y9 T. u% _全部资源概念 All-resources concept
/ ?) g$ A( `. |/ u直接交换业务 Direct exchanges
正常营业活动 Normal operating activities
1 v4 Z$ F' B! [4 n0 R8 x7 |1 N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
比较财务报表 Comparative financial statements
2 x& ], i0 r$ C) Q1 E$ K9 q  i. O. y趋势百分比 Trend percentage
比率 Ratios
普通股每股收益 Earnings per share of common stock
- D( S6 r: m. U% {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
资本报酬率 Return on investment
总资产报酬率 Return on total asset
( o( ~8 u* ?1 E债券收益率 Yield rate on bonds
# r' o7 w' o, }; L8 e已获利息倍数 Number of times interest earned
5 w8 w5 Q+ d0 K% Z$ K5 A债券比率 Debt ratio
优先股收益率 Yield rate on preferred stock
营运资本 Working Capital
周转 Turnover
, f( Z: ?2 J% Z' v; t( m. U存货周转率 Inventory turnover
3 r, Z) N; `0 R. R( ]应收帐款周转率 Accounts receivable turnover
2 {, Q0 A; R6 q( @) ^: |# [8 {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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( }! z; n1 J3 P( a( M. f3 Q
9 h8 ?* G" J1 r+ s3 \（14）合并财务报表
0 u6 A$ [7 J  _$ J; t" P9 S2 v合并财务报表 Consolidated financial statements
吸收合并 Merger
! k6 F$ L, M8 k& U3 q创立合并 Consolidation
+ K5 n' w% Y# S' \: ^控股公司 Parent company
  X2 ~& P* R" O- H* y2 U9 \9 }附属公司 Subsidiary company
少数股权 Minority interest
8 P- u' H7 M% _# ^权益联营合并 Pooling of interest
购买合并 Combination by purchase
- H2 U: G3 d* ]1 @1 K- Z权益法 Equity method
成本法 Cost method

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（15）物价变动中的会计计量
物价变动之会计 Price-level changes accounting
0 \1 q6 l7 T  G* v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
+ X& p( t) d9 B/ k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
! m, T1 V6 b: A$ ~( b/ t$ v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)
8 {7 d6 r: k( o消费物价指数 Consumer price index (or CPI)
/ y' G2 L2 W% c! J批发物价指数 Wholesale price index
& [# Z& T) O2 O. _货币性资产 Monetary assets
. B8 ^$ Y* y6 P! I7 H, \' l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
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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