财会名词汉英对照表

Li2

（1）会计与会计理论
6 I$ t, g6 ^+ ?会计 accounting
决策人 Decision Maker
- ^3 l  C9 s+ \8 Y+ F投资人 Investor
股东 Shareholder
, c  ~. Y- `# x( G债权人 Creditor
- ?) }7 `. p$ O$ E财务会计 Financial Accounting
管理会计 Management Accounting
7 E; ?& Z! D* n" O成本会计 Cost Accounting
私业会计 Private Accounting
+ u9 ?, o2 {1 H# T) l& f* n* T, G$ q" w公众会计 Public Accounting
" g* {2 ]7 F& Z6 s7 m8 b% _5 i注册会计师 CPA Certified Public Accountant
国际会计准则委员会 IASC
  _* G& G/ o. E7 R6 z美国注册会计师协会 AICPA
* `0 u; _: e7 f# v4 f财务会计准则委员会 FASB
管理会计协会 IMA
" F# u; ~& f- b" Z美国会计学会 AAA
9 f/ e; [" [- F" h; }3 s税务稽核署 IRS
独资企业 Proprietorship
/ [- I& I" T/ z, e合伙人企业 Partnership
5 }! y3 B6 r: m- q# Q公司 Corporation
5 [0 d- y- K) w* {/ h会计目标 Accounting Objectives
9 F$ v* L/ w: M- l: E0 u会计假设 Accounting Assumptions
! A! _! v6 Y- M4 F; T! A) r会计要素 Accounting Elements
  A& S' [% a! }5 m$ ]! i$ I- h9 y会计原则 Accounting Principles
会计实务过程 Accounting Procedures
+ F: H8 T1 H! q' K; X) I财务报表 Financial Statements
0 f! _  x! X- r% t财务分析Financial Analysis
* ~: ~; e& @+ |+ e3 n* X会计主体假设 Separate-entity Assumption
货币计量假设 Unit-of-measure Assumption
- n9 o$ D' i/ o% x& O: I+ E0 Z持续经营假设 Continuity(Going-concern) Assumption
会计分期假设 Time-period Assumption
' [( F7 T; K7 ^9 [  Q6 H: D' Y5 q( v资产 Asset
负债 Liability
业主权益 Owner's Equity
收入 Revenue
费用 Expense
9 d# P/ F2 o- k& S" l# E收益 Income
! O* ?1 x6 i2 Y# i: g! ^2 _亏损 Loss
历史成本原则 Cost Principle
收入实现原则 Revenue Principle
. i( c% W, Q9 o- V8 ]0 z配比原则 Matching Principle
2 t( C' q8 z1 S+ E( z* K全面披露原则 Full-disclosure (Reporting) Principle
+ p& C: v* \: m3 ]* u客观性原则 Objective Principle
一致性原则 Consistent Principle
可比性原则 Comparability Principle
( h, O, ]% h" Y7 ?4 p% _9 L. J- e重大性原则 Materiality Principle
稳健性原则 Conservatism Principle
$ a4 h; ]1 B; w- M4 e3 ]6 o! H6 Q权责发生制 Accrual Basis
& ?5 k& t" g6 C; K% ]# A现金收付制 Cash Basis
财务报告 Financial Report
流动资产 Current assets
4 B  F8 [0 d/ k- U3 ~流动负债 Current Liabilities
长期负债 Long-term Liabilities
, k% a" T0 o2 R7 j投入资本 Contributed Capital
( n% l$ ~% b% ]; ~留存收益 Retained Earning

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8 c' b0 U$ G! a（2）会计循环
会计循环 Accounting Procedure/Cycle
+ C+ H7 {( V0 J; I会计信息系统 Accounting information System
4 U9 q% Y5 g2 p" b! ]. x% j帐户 Ledger
  ^" m/ h* w& M: C5 q- t会计科目 Account
# i8 y* X- e* F( G5 m! b会计分录 Journal entry
% D6 z! T' \9 `: C原始凭证 Source Document
日记帐 Journal
总分类帐 General Ledger
2 h: S, U! m5 k. P4 |3 {2 {明细分类帐 Subsidiary Ledger
; q' S' I& K2 Z0 y1 ]3 r8 {试算平衡 Trial Balance
8 q; P' s0 H; @7 c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
普通日记帐 General Journal
! ~3 J7 z- c+ k  W, B6 b工作底稿 Worksheet
调整分录 Adjusting entries
结帐 Closing entries
. s+ j& Z2 I5 e/ J; a
& R8 y2 J4 N+ O* g----------------------------------------------------------
) K. W4 n9 Z% }+ v( y$ d. e7 ~（3）现金与应收帐款
  _9 E/ c: @) a( C& P6 W$ P现金 Cash
银行存款 Cash in bank
库存现金 Cash in hand
( A5 s* w: r6 T6 J9 v2 t, x* y流动资产 Current assets
偿债基金 Sinking fund
定额备用金 Imprest petty cash
( w3 j/ E. L- y3 U' F) l7 |支票 Check(cheque)
. r. |0 s" k, Y! Q银行对帐单 Bank statement
0 e# A& q4 ]+ b6 n# E银行存款调节表 Bank reconciliation statement
在途存款 Outstanding deposit
$ n# c0 m! e6 @2 S& ?" }8 t在途支票 Outstanding check
应付凭单 Vouchers payable
! b2 |" Q6 T4 Y! x; L应收帐款 Account receivable
应收票据 Note receivable
起运点交货价 F.O.B shipping point
5 k8 ^) r4 x% y/ A( q0 N! C% x目的地交货价 F.O.B destination point
; B+ z1 T9 m+ ~# G+ l" R+ F" E# ]商业折扣 Trade discount
现金折扣 Cash discount
销售退回及折让 Sales return and allowance
3 i" l6 x: L$ Z4 C  l; e坏帐费用 Bad debt expense
2 z2 F7 S$ o( [8 n1 [0 i0 ]备抵法 Allowance method
! a# U' o5 Q0 {$ C备抵坏帐 Bad debt allowance
( l% O4 a/ k0 D5 {9 x  C' F6 w损益表法 Income statement approach
: `1 Y' I8 \( |  R% e! }资产负债表法 Balance sheet approach
2 @  z* s5 Q" V1 U: I# _6 n7 s帐龄分析法 Aging analysis method
直接冲销法 Direct write-off method
& u7 `1 z- Q# [带息票据 Interest bearing note
3 B' Q, ^& J4 i$ P不带息票据 Non-interest bearing note
2 ?: r3 G0 F4 z0 m- p0 M$ l$ ]' w出票人 Maker
受款人 Payee
5 b  n5 B+ Y3 T3 g. F本金 Principal
利息率 Interest rate
9 H" g" ]5 p( J5 ^7 ?到期日 Maturity date
本票 Promissory note
# o/ q/ E( O" `6 t9 q贴现 Discount
: t% P: E- `7 g" r* |* n6 b背书 Endorse
拒付费 Protest fee
+ ~  T6 {* k2 k$ w
, S; r) M9 ]1 Y------------------------------------------------------------
（4）存货
存货 Inventory
商品存货 Merchandise inventory
0 R& j# ]- S7 H8 @* k产成品存货 Finished goods inventory
在产品存货 Work in process inventory
- D7 |- F& u! R  H3 I原材料存货 Raw materials inventory
8 T* Q9 n' E# G; r1 F起运地离岸价格 F.O.B shipping point
4 H5 I' M& u) [2 X目的地抵岸价格 F.O.B destination
$ a' d& U" A. y; W8 ~8 \寄销 Consignment
) g$ n9 l2 _* ~' Q- C# D寄销人 Consignor
承销人 Consignee
定期盘存 Periodic inventory
永续盘存 Perpetual inventory
购货 Purchase
* T6 v. d$ Z2 P6 R2 s9 f购货折让和折扣 Purchase allowance and discounts
. w( r0 N+ `) n: E: ]6 U9 Q+ S( J存货盈余或短缺 Inventory overages and shortages
* ^- D5 ]" i& L1 I7 e3 Y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
! i, D! Q3 h4 ~# v7 m6 J后进先出法 Lost-in, first-out or LIFO
/ B# }5 A5 f. g+ O$ w移动平均法 Moving average
成本或市价孰低法 Lower of cost or market or LCM
: V1 n$ R, j1 D" K2 k市价 Market value
重置成本 Replacement cost
2 e$ n" l# ]9 C+ ~6 m可变现净值 Net realizable value
- t( N7 F+ n+ I3 l( e上限 Upper limit
下限 Lower limit
毛利法 Gross margin method
零售价格法 Retail method
成本率 Cost ratio
  A8 u' k. j9 \7 U/ y9 B8 v
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（5）长期投资
长期投资 Long-term investment
. o; k% x5 h: z/ g0 E' |: `; s长期股票投资 Investment on stocks
长期债券投资 Investment on bonds
成本法 Cost method
4 k/ H: g9 A. Y权益法 Equity method
合并法 Consolidation method
股利宣布日 Declaration date
2 g  z6 f; m9 ^& h! j* i股权登记日 Date of record
* l) z# A# `$ {* j6 E2 p9 o9 r- s除息日 Ex-dividend date
付息日 Payment date
债券面值 Face value, Par value
债券折价 Discount on bonds
2 O% f8 q! u, a$ f2 j( v& i债券溢价 Premium on bonds
  \  \4 i3 x4 S; x3 c" W票面利率 Contract interest rate, stated rate
2 }; W: Q) D! q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
( C- t! K+ ?, _) P% @- ~+ y清算股利 Liquidating dividends
到期日 Maturity date
( k8 f. x4 V) a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
固定资产 Plant assets or Fixed assets
原值 Original value
5 S( _2 r# K* N& G预计使用年限 Expected useful life
预计残值 Estimated residual value
9 W( r% F. q$ v& z9 u折旧费用 Depreciation expense
累计折旧 Accumulated depreciation
帐面价值 Carrying value
+ }2 I$ g, G7 L# G( d5 H应提折旧成本 Depreciation cost
净值 Net value
* [& X; D: y8 [% P( ~9 d在建工程 Construction-in-process
磨损 Wear and tear
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
" Y4 ^. ]" f3 i# `$ R双倍余额递减法 Double-declining balance method (DDB)
& I9 x% V) s  @$ J1 E年数总和法 Sum-of-the-years-digits method (SYD)
1 T, `% [, v& h; B6 U4 ]6 O" C以旧换新 Trade in
7 D. c! f, f+ R! }5 D经营租赁 Operating lease
/ s( i8 R. N! r1 s+ {/ n0 f& X融资租赁 Capital lease
. F9 S4 x) D0 b4 V  }: c4 o廉价购买权 Bargain purchase option (BPO)
资产负债表外筹资 Off-balance-sheet financing
9 W- P2 Y7 {; ^3 n4 d) l2 M最低租赁付款额 Minimum lease payments
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" ]; p' r2 `1 f2 z（7）无形资产
无形资产 Intangible assets
0 l& o2 ]3 d  ?3 p5 w, f专利权 Patents
. O! \: Y0 x- d  o+ H0 M  z/ Q: i4 F  t/ h商标权 Trademarks, Trade names
2 d9 _, G/ v9 P$ i* E4 e) J著作权 Copyrights
1 ?, M' l* V$ }' V特许权或专营权 Franchises
2 `1 `; W$ P7 L9 \+ |$ C2 P商誉 Goodwill
开办费 Organization cost
租赁权 Leasehold
( C' |( s5 {: P2 A, G# V+ N( l8 w摊销 Amortization
( |2 h, _" h) A5 [! p/ a--------------------------------------------------------
9 M# l3 F( c; f3 J' N  @( M（8）流动负债
负债 Liability
5 R( Y! N) u$ Z% R9 o$ j1 L流动负债 Current liability
7 h2 g- h( S& g- Z应付帐款 Account payable
5 P9 U3 k2 K: o6 ?应付票据 Notes payable
贴现票据 Discount notes
长期负债一年内到期部分 Current maturities of long-term liabilities
/ ], k) O! O; \! X应付股利 Dividends payable
预收收益 Prepayments by customers
2 o! s; f! x  i& N& S5 k存入保证金 Refundable deposits
应付费用 Accrual expense
增值税 value added tax
; B8 S& K$ v- m营业税 Business tax
. d. Q: k- r" K4 _" ]3 G应付所得税 Income tax payable
4 C" J  y. E3 O. g应付奖金 Bonuses payable
( ~. [, d; C8 @$ w产品质量担保负债 Estimated liabilities under product warranties
) _. Q  Y/ j0 U5 M( J1 U3 Z6 L/ I赠品和兑换券 Premiums, coupons and trading stamps
8 U) c- `# s0 e( w% g或有事项 Contingency
  |* X7 q1 i* R: C0 G' \, t或有负债 Contingent
或有损失 Loss contingencies
- z# X+ E, \+ w# f! @8 O或有利得 Gain contingencies
; Q6 z9 \* E5 T9 _* [+ w7 y4 [永久性差异 Permanent difference
! X& z0 x7 ^: {. I, m时间性差异 Timing difference
) j, U/ R' \- u) c应付税款法 Taxes payable method
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 [0 U) f: H* n
( u5 _4 t4 I, v+ @% V& @------------------------------------------------------------
4 y' A6 e: M$ i# P: H（9）长期负债
2 F: R6 @9 L* j' Y4 C  `7 M  {. w长期负债 Long-term Liabilities
) z3 W! l4 D/ n" L7 b: t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
' v+ }9 Y6 _9 ~) z0 s保证公司债券 Guaranteed Bonds
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
% |$ L! X7 A9 a& S' p3 l可转换公司债券 Convertible Bonds
0 @0 h2 |. w! ]1 c7 N9 o可赎回公司债券 Callable Bonds
可要求公司债券 Redeemable Bonds
% _. ]- z- {% \0 O/ C* t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
: C3 m1 D+ J6 U, d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
0 x1 t+ g2 P! P/ [; t折价 Discount
# t% l/ H" n, g7 [面值 Par value
直线法 Straight-line method
实际利率法 Effective interest method
到期直接偿付 Repayment at maturity
/ f2 K) r8 d( S$ m+ q* v提前偿付 Repayment at advance
偿债基金 Sinking fund
长期应付票据 Long-term notes payable
  k' U7 X, \) ?. I2 z抵押借款 Mortgage loan
; K9 S% H' }8 T5 l( b- p/ Z--------------------------------------------------
（10）业主权益
权益 Equity
业主权益 Owner's equity
1 U# ?5 v/ U3 c股东权益 Stockholder's equity
  C5 u8 o8 D' j8 _投入资本 Contributed capital
缴入资本 Paid-in capital
股本 Capital stock
资本公积 Capital surplus
留存收益 Retained earnings
核定股本 Authorized capital stock
& Y7 a1 Q! f3 M实收资本 Issued capital stock
: v( t+ A6 k2 l发行在外股本 Outstanding capital stock
库藏股 Treasury stock
普通股 Common stock
/ r, h) a5 ?! u8 P3 O: Q+ u# i优先股 Preferred stock
8 }4 p& `* T: M1 o% L( _累积优先股 Cumulative preferred stock
1 {* [+ ~2 m! p# x& @: I非累积优先股 Noncumulative preferred stock
完全参加优先股 Fully participating preferred stock
1 m: N* E) V0 w/ ~: G( ~" Z' P: Q部分参加优先股 Partially participating preferred stock
非部分参加优先股 Nonpartially participating preferred stock
现金发行 Issuance for cash
非现金发行 Issuance for noncash consideration
股票的合并发行 Lump-sum sales of stock
8 t9 s9 q# V$ S* p# U发行成本 Issuance cost
( C% L' k3 C$ N6 h( p1 a- i成本法 Cost method
面值法 Par value method
( [9 ]$ ~! [5 D* D捐赠资本 Donated capital
盈余分配 Distribution of earnings
股利 Dividend
股利政策 Dividend policy
2 h2 l  }  J1 _8 v3 k6 O7 F宣布日 Date of declaration
股权登记日 Date of record
除息日 Ex-dividend date
1 @4 c1 |3 b9 E股利支付日 Date of payment
$ C6 j- g& M) l# T+ z4 T现金股利 Cash dividend
. Z& j. m( x& l: U2 @: D6 _股票股利 Stock dividend
+ y; A' O  M+ m. [. T拨款 appropriation
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（11）财务报表
财务报表 Financial Statement
9 V8 S9 X4 O2 @) e+ v; |! y, R资产负债表 Balance Sheet
收益表 Income Statement
# `4 u5 i" z0 }6 Q+ c* t帐户式 Account form
6 L0 e( E; H$ ^  N* u0 X- u8 [# d9 U报告式 Report form
编制（报表） Prepare
/ i0 z  V, H, g# W: U' @工作底稿 Worksheet
# ~7 U$ i" {2 {/ u  e* v) B. y多步式 Multi-step
单步式 Single-step
- S- u9 |) S9 R8 X, g& M8 w' R# R-----------------------------------------------------------
（12）财务状况变动表
财务状况变动表中的现金基础 SCFP.Cash Basis
（现金流量表）
( }. N4 t/ e" l4 a, P# S2 o7 j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）
7 r) {: s4 U" B8 U) }营运资金 Working Capital
全部资源概念 All-resources concept
0 \. L' _! o; l/ ?  [直接交换业务 Direct exchanges
正常营业活动 Normal operating activities
9 P' [  \8 u' E5 d3 m财务活动 Financing activities
: d/ M& `( s, y( ^0 A4 t7 T( R投资活动 Investing activities
- Q! T* g3 o( U, _$ D+ C1 k2 w-----------------------------------------------------------
（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
趋势百分比 Trend percentage
比率 Ratios
5 Y8 e9 E2 z1 {' ?" S9 F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
) e8 G* f5 F! n9 s. l0 b4 B) B普通股每股帐面价值 Book value per share of common stock
资本报酬率 Return on investment
! W" Q. z5 l3 p* l' j总资产报酬率 Return on total asset
; E2 i7 A6 O" Q6 H债券收益率 Yield rate on bonds
已获利息倍数 Number of times interest earned
6 A, C- s+ o0 g2 ~) \2 J1 z# p债券比率 Debt ratio
优先股收益率 Yield rate on preferred stock
营运资本 Working Capital
) l% [; f3 Z8 H) p. E5 I周转 Turnover
存货周转率 Inventory turnover
应收帐款周转率 Accounts receivable turnover
6 @" P5 H% P4 n* o2 T流动比率 Current ratio
$ X" Z5 Z( b9 S. H: ]( \" T& j3 x速动比率 Quick ratio
酸性试验比率 Acid test ratio
( P* C$ ?, M$ d------------------------------------------------------------
1 c4 l! q# o2 e
+ l' V' d6 d! O（14）合并财务报表
合并财务报表 Consolidated financial statements
吸收合并 Merger
创立合并 Consolidation
- ]# P0 ?9 W. K1 s/ Q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
% M# ^2 X9 y6 ]* e购买合并 Combination by purchase
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
3 t) Q9 E2 `" @+ ?6 K7 }, h5 S: P物价变动之会计 Price-level changes accounting
" p6 `3 q; |, O1 h一般物价水平会计 General price-level accounting
2 Q  R$ X3 v% o; Y- }5 m货币购买力会计 Purchasing-power accounting
9 q' X' Z3 S: W" [9 `' y统一币值会计 Constant dollar accounting
历史成本 Historical cost
! ]# q7 Q% ~/ _现行价值会计 Current value accounting
! i# n  c1 v6 b4 y. p现行成本 Current cost
& ~9 w: e& l+ f4 S1 r重置成本 Replacement cost
9 _/ ?0 n$ H; j9 ?2 v物价指数 Price-level index
( g& K) b+ ?2 _1 f) V1 C国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
8 K, j# o1 n9 }- W, t( l- l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
# m* i! x6 C# [8 q! [3 m" o货币性负债 Monetary liabilities
: h7 p( p* ?! I+ W9 [5 C& \- F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
" V5 w7 g9 P0 V5 L7 y: i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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