财会名词汉英对照表

Li2

（1）会计与会计理论
会计 accounting
/ m9 a2 [( F" U+ ?& g% T决策人 Decision Maker
5 R# H! e4 [$ x+ U& ^+ e投资人 Investor
股东 Shareholder
债权人 Creditor
, @. ~- W9 C* {$ X$ q9 ^# y; J财务会计 Financial Accounting
0 i2 u, z6 o: R, j* F# J7 t管理会计 Management Accounting
8 c7 x- c( H- w* f8 g5 }% Y成本会计 Cost Accounting
; d7 F: B& J/ Q" D) \* V, c私业会计 Private Accounting
* h! i% K. l- L, N0 h6 c4 j9 ~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
) o$ F, z/ S# x财务会计准则委员会 FASB
管理会计协会 IMA
/ g# J& G- M# a2 }, `3 G/ V美国会计学会 AAA
税务稽核署 IRS
独资企业 Proprietorship
" d! `( M% k; P2 ~/ w  P合伙人企业 Partnership
公司 Corporation
会计目标 Accounting Objectives
会计假设 Accounting Assumptions
会计要素 Accounting Elements
' j! f& \4 M" [会计原则 Accounting Principles
会计实务过程 Accounting Procedures
财务报表 Financial Statements
2 ^) h0 s& m" T财务分析Financial Analysis
会计主体假设 Separate-entity Assumption
# W% a  P2 K( s0 ?  u1 _! d% |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
/ N9 K+ I* [2 ^8 u( S0 F资产 Asset
负债 Liability
业主权益 Owner's Equity
收入 Revenue
5 p- |1 B2 P- a, n费用 Expense
收益 Income
9 J+ O. ^8 `$ w* d3 @) L亏损 Loss
历史成本原则 Cost Principle
$ w  x6 {  v7 k2 T. D收入实现原则 Revenue Principle
8 e/ A" }  T1 l8 i6 z$ Z配比原则 Matching Principle
  t: b7 @! X" t0 `8 N7 v$ e0 b全面披露原则 Full-disclosure (Reporting) Principle
6 w! v1 m7 v* U, n- t9 M, o客观性原则 Objective Principle
7 _% G0 q' \* q+ E+ ?' |1 K/ ^一致性原则 Consistent Principle
( P  I9 ^+ o1 O4 N) b可比性原则 Comparability Principle
# R. |1 ~8 q2 K重大性原则 Materiality Principle
稳健性原则 Conservatism Principle
权责发生制 Accrual Basis
' D' ^# b0 r" S4 K" P现金收付制 Cash Basis
' f) l3 [0 c2 b3 ~财务报告 Financial Report
流动资产 Current assets
流动负债 Current Liabilities
3 g9 ?+ J, l$ l4 f- O, r2 c7 j长期负债 Long-term Liabilities
投入资本 Contributed Capital
留存收益 Retained Earning

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" |5 D6 s* g) ]! u（2）会计循环
* b7 J/ K5 G, \- @, c会计循环 Accounting Procedure/Cycle
5 w! X" J" F" ~: `( w会计信息系统 Accounting information System
5 u! P" [8 K* z# h4 k帐户 Ledger
, i5 X* W. ^5 X! O+ H) S会计科目 Account
6 |4 a4 p5 V5 E" Q9 ]4 V会计分录 Journal entry
) L' j& B/ O/ G, ~% \5 t原始凭证 Source Document
日记帐 Journal
0 H( _0 b1 d9 s! J/ l3 ~/ k/ [总分类帐 General Ledger
" f. P5 W9 o7 {' `明细分类帐 Subsidiary Ledger
试算平衡 Trial Balance
. Q$ S' K8 {2 A9 a现金收款日记帐 Cash receipt journal
现金付款日记帐 Cash disbursements journal
+ V9 k8 q! a8 g+ M; J: m销售日记帐 Sales Journal
! D5 b# b' W' G4 C: a购货日记帐 Purchase Journal
普通日记帐 General Journal
1 c, v# _2 e* g; P工作底稿 Worksheet
0 f6 G* O; o, T- \. D- Y# }, Z调整分录 Adjusting entries
结帐 Closing entries
: I4 f% s+ W: r  D/ y
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（3）现金与应收帐款
现金 Cash
5 H9 k5 A5 X( a; o银行存款 Cash in bank
库存现金 Cash in hand
* N" t  N" g: F) X- |7 K& z流动资产 Current assets
偿债基金 Sinking fund
定额备用金 Imprest petty cash
' }0 u1 i; M% f5 E支票 Check(cheque)
7 y0 i0 o: N3 t+ ~% z- f% a$ {银行对帐单 Bank statement
. v& X+ E0 H6 k* |/ _4 R银行存款调节表 Bank reconciliation statement
, y" p7 u# A8 ?+ g' {. {4 D; }在途存款 Outstanding deposit
在途支票 Outstanding check
3 M; c( r7 b- m应付凭单 Vouchers payable
应收帐款 Account receivable
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
现金折扣 Cash discount
销售退回及折让 Sales return and allowance
8 g7 f) X7 l/ w: z* G" s( D1 e' I坏帐费用 Bad debt expense
4 X0 I/ S6 s/ K& s$ ?( S7 t备抵法 Allowance method
! o" {9 C6 i7 N. A( g( ~2 A备抵坏帐 Bad debt allowance
: i" f/ \8 F8 Q损益表法 Income statement approach
8 G1 @, c; J1 f. T资产负债表法 Balance sheet approach
" ~! [7 P( u3 N/ V5 C4 @7 J帐龄分析法 Aging analysis method
直接冲销法 Direct write-off method
带息票据 Interest bearing note
2 z4 A4 p9 r; M) g- N3 D6 ?不带息票据 Non-interest bearing note
, h: Z# [+ B% D/ K3 r出票人 Maker
# X$ G3 p& U- I% x' y; O: v受款人 Payee
本金 Principal
利息率 Interest rate
到期日 Maturity date
) {' ?" ~' s! z2 F本票 Promissory note
$ e" y/ K8 z9 N- {2 K. R贴现 Discount
& S. I4 R* K# k背书 Endorse
* D3 Q% I% j& c/ J) d$ l拒付费 Protest fee

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6 d+ s' G. _% Y1 C: ?' o1 ^（4）存货
8 d, G+ s* F0 t9 ~. c: ?存货 Inventory
7 Q+ H4 O8 c, Q3 {  x商品存货 Merchandise inventory
产成品存货 Finished goods inventory
在产品存货 Work in process inventory
2 k! C: x. J: H( h8 Y原材料存货 Raw materials inventory
9 m' p0 h% F7 _8 |4 |7 X起运地离岸价格 F.O.B shipping point
目的地抵岸价格 F.O.B destination
$ x8 Z% T* J6 ~+ R9 q2 x0 E5 L0 o寄销 Consignment
寄销人 Consignor
承销人 Consignee
# m8 R" I/ g- C( i+ J& `3 P5 d定期盘存 Periodic inventory
永续盘存 Perpetual inventory
9 X  d# J! p4 o. f购货 Purchase
/ k& Y  S; X6 P- G* F: b" D购货折让和折扣 Purchase allowance and discounts
( X4 z3 }1 k* C: l9 v8 s8 Y! |存货盈余或短缺 Inventory overages and shortages
分批认定法 Specific identification
# d# A$ S1 V5 S+ C5 r- h5 k加权平均法 Weighted average
* @: d& b& c! D5 @  _先进先出法 First-in, first-out or FIFO
5 ^' U, h) Q; i/ ^0 C! U! N$ e+ {+ ~后进先出法 Lost-in, first-out or LIFO
: P8 W  E. U2 H4 T移动平均法 Moving average
成本或市价孰低法 Lower of cost or market or LCM
7 k! K' N9 a: ?; g4 b1 A% k市价 Market value
# o1 m3 W" \2 }8 l重置成本 Replacement cost
可变现净值 Net realizable value
上限 Upper limit
* f& W7 T) J. R) }8 ^% z下限 Lower limit
' \& f2 ?, U) A7 r, z毛利法 Gross margin method
  q1 V1 m7 w1 t2 |3 \  }零售价格法 Retail method
6 k, S" D9 C% y% J% b/ h: F成本率 Cost ratio
5 L3 c+ T" D8 _0 {& P8 `# ^
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* j4 J9 I* L* Z+ M- B（5）长期投资
5 U+ Q1 r2 s$ y" Y+ _3 U  {, g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
权益法 Equity method
合并法 Consolidation method
股利宣布日 Declaration date
2 `# C: N1 v0 ]( f6 G8 P股权登记日 Date of record
; s/ Q4 _8 L8 K! e. G; X6 X除息日 Ex-dividend date
4 T) }; b3 m+ h: V付息日 Payment date
2 ]2 D7 \  l- B& c8 f6 s# X债券面值 Face value, Par value
债券折价 Discount on bonds
8 }# n5 ~9 N  N* b  \4 I' b债券溢价 Premium on bonds
5 I, ~1 ~" c, C) r. ^票面利率 Contract interest rate, stated rate
5 l/ I# ~  D4 w  N市场利率 Market interest ratio, Effective rate
普通股 Common Stock
. m/ t5 z0 p7 S/ Q0 ]优先股 Preferred Stock
, o8 O! B, O: Z+ O) K现金股利 Cash dividends
2 t9 E7 e% E0 J4 D  |$ y股票股利 Stock dividends
6 D/ C7 ^0 W$ v. O# H! S8 |/ t) u清算股利 Liquidating dividends
( V0 \% V/ _9 k6 a到期日 Maturity date
# g; ~/ K8 o$ C) o: F6 R到期值 Maturity value
: {- H! {0 r$ Q& J. n$ {0 t直线摊销法 Straight-Line method of amortization
: Z; |: j/ b/ L8 ]3 J" p1 P实际利息摊销法 Effective-interest method of amortization
; u9 i) Q% w3 b" J; r$ D5 D* X
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. U7 J- g  T1 _2 Q* [2 W# X+ j( z（6）固定资产
固定资产 Plant assets or Fixed assets
: K3 t! X# w1 Q0 ]+ v原值 Original value
预计使用年限 Expected useful life
6 n" B) o/ B0 Z& y) t+ Y. j+ N" F预计残值 Estimated residual value
; y3 M1 f* b' R0 m% r折旧费用 Depreciation expense
% R1 j5 Q! ]/ u5 ~* ]; a* B累计折旧 Accumulated depreciation
. G& t* _' p$ ~) N1 T8 @: n: @; c) e帐面价值 Carrying value
应提折旧成本 Depreciation cost
8 V% X# O( c' f% Y0 w0 l净值 Net value
在建工程 Construction-in-process
磨损 Wear and tear
! C  I* ?9 j3 F' o过时 Obsolescence
直线法 Straight-line method (SL)
0 W' M: }, C! f) f9 }' P, Y工作量法 Units-of-production method (UOP)
加速折旧法 Accelerated depreciation method
4 L6 F) r1 o: s; I( L; S) W双倍余额递减法 Double-declining balance method (DDB)
3 ~. ~- Z. ^# c* g4 O年数总和法 Sum-of-the-years-digits method (SYD)
以旧换新 Trade in
经营租赁 Operating lease
融资租赁 Capital lease
% h" z7 s* t4 H. D廉价购买权 Bargain purchase option (BPO)
+ q/ p* k3 J: k% u! l资产负债表外筹资 Off-balance-sheet financing
5 ?: p2 D( B' x最低租赁付款额 Minimum lease payments
2 _7 o! Q; o  b0 u--------------------------------------------------------
' m# n3 m' q! Q/ T  L（7）无形资产
无形资产 Intangible assets
, l' W8 x5 }# n) o$ K' H; |+ E% y专利权 Patents
商标权 Trademarks, Trade names
' E3 l/ D; w, @著作权 Copyrights
; w+ @( E& q3 S2 h: h* ~6 T! f7 r特许权或专营权 Franchises
* n& |; r' \- y; ^/ K, M; ^商誉 Goodwill
( U, o! N+ D& T5 S' L8 T  j开办费 Organization cost
租赁权 Leasehold
) O5 J4 T$ M' ]. B# o" n% v! R# }摊销 Amortization
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（8）流动负债
0 S- `' H0 N. }; O1 s% ?* @, m负债 Liability
7 p3 v4 [1 R0 Q% P. z流动负债 Current liability
应付帐款 Account payable
$ ?' g! e' t8 ~  B; Y; F: p应付票据 Notes payable
: a) |  X: k9 l/ p贴现票据 Discount notes
  o# i- P+ l5 ~7 s6 z# j长期负债一年内到期部分 Current maturities of long-term liabilities
* P6 v6 M+ i4 O$ Z应付股利 Dividends payable
预收收益 Prepayments by customers
! i9 M1 S' O0 I) q6 K存入保证金 Refundable deposits
应付费用 Accrual expense
增值税 value added tax
7 A5 ?5 }/ q: f4 e9 z5 }$ I营业税 Business tax
应付所得税 Income tax payable
应付奖金 Bonuses payable
' [( X0 N7 ^9 e产品质量担保负债 Estimated liabilities under product warranties
赠品和兑换券 Premiums, coupons and trading stamps
或有事项 Contingency
或有负债 Contingent
: ^& `' g3 t4 w7 n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
0 Z- {5 k9 @" f; w8 }, D" Q! M( P应付税款法 Taxes payable method
纳税影响会计法 Tax effect accounting method
, _7 h, v' u4 U# a/ e递延所得税负债法 Deferred income tax liability method
1 L8 q% h: g3 o6 x4 A
2 B8 V+ ~+ Z1 r# H3 W------------------------------------------------------------
6 J5 _0 t; e: @8 _) h4 G  s（9）长期负债
长期负债 Long-term Liabilities
8 d& w1 A1 \. k/ |3 A8 n- e. v应付公司债券 Bonds payable
* Z: r0 b4 r( H( a" m+ n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
6 B, m9 A2 ]- n! \2 t/ ^# L+ p! o7 k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
可转换公司债券 Convertible Bonds
可赎回公司债券 Callable Bonds
可要求公司债券 Redeemable Bonds
4 \5 W9 J% }8 `3 @1 }记名公司债券 Registered Bonds
- x# u& N3 ^0 j' _无记名公司债券 Coupon Bonds
# W8 N% ~: ~. L* J2 L5 i6 `  K普通公司债券 Ordinary Bonds
5 s+ `; W) F% @; q9 a2 O收益公司债券 Income Bonds
0 w& d. ]8 V- O8 f名义利率，票面利率 Nominal rate
实际利率 Actual rate
有效利率 Effective rate
! Y) [: g7 j8 k* [' o; m溢价 Premium
折价 Discount
面值 Par value
直线法 Straight-line method
* G3 E; S/ X0 s+ a5 q, v& Y6 e7 p4 L" |4 k实际利率法 Effective interest method
到期直接偿付 Repayment at maturity
( k  k$ `% r2 j; K  o4 e" S提前偿付 Repayment at advance
0 V; m4 d: {+ I, v6 [. x4 Y偿债基金 Sinking fund
长期应付票据 Long-term notes payable
3 a8 x: F9 v3 p, Y/ p+ j抵押借款 Mortgage loan
. v0 V# P  J' u* \--------------------------------------------------
6 ~" E; e- o1 r（10）业主权益
! V$ x! J; w. y( d& r权益 Equity
业主权益 Owner's equity
; |% S* Z+ \/ g* a股东权益 Stockholder's equity
投入资本 Contributed capital
缴入资本 Paid-in capital
股本 Capital stock
资本公积 Capital surplus
$ d/ x$ j8 v/ o. r& {6 K4 y) @留存收益 Retained earnings
核定股本 Authorized capital stock
实收资本 Issued capital stock
" B1 q$ Q- D8 a0 p% Q发行在外股本 Outstanding capital stock
) _$ t" R' y9 b! H  f6 h( ]库藏股 Treasury stock
普通股 Common stock
优先股 Preferred stock
累积优先股 Cumulative preferred stock
- ~$ _7 P3 G: T3 Y& s. ?) G非累积优先股 Noncumulative preferred stock
1 v6 y" n+ e/ h* f! G0 S  b; G. i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
1 ?' h  A3 D/ j6 j* E3 d' @! @: Q2 ~现金发行 Issuance for cash
非现金发行 Issuance for noncash consideration
# ]) d# }9 K  K& O+ W- M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
盈余分配 Distribution of earnings
. `! w3 e& q! A& l股利 Dividend
1 U0 p/ I; z, D" D9 S6 I股利政策 Dividend policy
宣布日 Date of declaration
股权登记日 Date of record
除息日 Ex-dividend date
股利支付日 Date of payment
6 V( e1 L: G- F' S2 v# @  A! J现金股利 Cash dividend
" ]2 k, J' M. T4 K" U" v* b股票股利 Stock dividend
拨款 appropriation
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（11）财务报表
财务报表 Financial Statement
* p# q7 e9 q5 A  M; A0 C资产负债表 Balance Sheet
收益表 Income Statement
- R3 c& \* p$ x0 Y- ^+ o, }$ U1 C9 O& v帐户式 Account form
, x2 M; w9 N* i' n! _! ~2 g5 J报告式 Report form
, Q7 ~* b7 s) S, X! S% i# M, h编制（报表） Prepare
工作底稿 Worksheet
多步式 Multi-step
2 m9 Y& r0 y& ^9 k! r/ M单步式 Single-step
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# Z/ Y4 a* Y8 }/ E8 k- [. ?' C3 |（12）财务状况变动表
, X1 Q( G/ h0 O) B财务状况变动表中的现金基础 SCFP.Cash Basis
9 ?! w* R# [  s9 M& H$ f. K（现金流量表）
) u8 |9 t# f- B# @/ f; j* t财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
" V7 }: _1 k) b) z4 ?（资金来源与运用表）
! |! \  Q+ c& C7 i3 i营运资金 Working Capital
+ j6 M% U0 q  ~9 B+ P. R! t5 h! z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
: r5 i' n$ e0 P" ]8 m6 ^6 [4 p比较财务报表 Comparative financial statements
趋势百分比 Trend percentage
9 ?' F9 m# z5 z$ h# W2 P% |  o3 m比率 Ratios
普通股每股收益 Earnings per share of common stock
+ s2 O( I7 u0 u9 Z- e; b! N股利收益率 Dividend yield ratio
价益比 Price-earnings ratio
+ M& a( L* b3 W% y; [# h! K; B普通股每股帐面价值 Book value per share of common stock
) {8 J/ p, i: y, g% W4 s, O资本报酬率 Return on investment
7 L$ p1 _2 Y0 r& |9 n% u: i总资产报酬率 Return on total asset
债券收益率 Yield rate on bonds
9 b9 r8 W. L- j已获利息倍数 Number of times interest earned
债券比率 Debt ratio
优先股收益率 Yield rate on preferred stock
; d/ o: E$ d7 L) M- l营运资本 Working Capital
4 A1 Q0 X4 n* D) p周转 Turnover
3 W, P) m2 p: T' b  I& m1 Y/ K存货周转率 Inventory turnover
% w6 k7 V5 Y# ^0 i应收帐款周转率 Accounts receivable turnover
流动比率 Current ratio
速动比率 Quick ratio
0 z) d3 M5 w. m: c) C7 `5 b+ _7 \酸性试验比率 Acid test ratio
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0 i% m9 H2 z' j  d# q  b（14）合并财务报表
合并财务报表 Consolidated financial statements
! v; M6 |7 z$ N; y吸收合并 Merger
创立合并 Consolidation
# z1 Q) R' G% f4 `  @# c' u控股公司 Parent company
附属公司 Subsidiary company
少数股权 Minority interest
! \( g1 g- q* P! ]! {/ T权益联营合并 Pooling of interest
购买合并 Combination by purchase
" C, K  F) X3 G6 }权益法 Equity method
& j7 F, g/ C- K. s8 c成本法 Cost method
3 i: q4 W; f' o& _+ |# z
. E  @- }. }5 ]  y( h------------------------------------------------------------
, t2 F% _( v. D0 j（15）物价变动中的会计计量
' l3 f) |2 S+ F4 f0 Z$ U" D5 K物价变动之会计 Price-level changes accounting
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
% M9 g+ F7 J+ i1 ]历史成本 Historical cost
& f4 K$ ~/ L& B3 x4 ^# m现行价值会计 Current value accounting
现行成本 Current cost
* ?# r( e: I/ T6 Z0 X$ g3 Z重置成本 Replacement cost
物价指数 Price-level index
$ Y) s; @+ ?; r- s! i, t国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
0 h9 `; p5 z; M! |消费物价指数 Consumer price index (or CPI)
批发物价指数 Wholesale price index
; F6 d; W- _* w2 C" j# ?( k货币性资产 Monetary assets
; ~; ~; g4 w5 F1 X5 n, B货币性负债 Monetary liabilities
货币购买力损益 Purchasing-power gains or losses
: X7 o4 I) X& `/ C: D3 M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
. B( o# F6 D9 X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！