财会名词汉英对照表

Li2

（1）会计与会计理论
会计 accounting
% L9 h% G7 e' w1 F. y1 d决策人 Decision Maker
/ D* N: k: ~$ [7 A投资人 Investor
股东 Shareholder
! K# s) g' R; |, `债权人 Creditor
* ]( t  L) J9 s7 F; p! Z财务会计 Financial Accounting
管理会计 Management Accounting
成本会计 Cost Accounting
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
# A% N  t2 H! V* ]' p1 R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
$ m. X# d" \. y) f2 u! x独资企业 Proprietorship
合伙人企业 Partnership
- G2 ?* i' k6 G* l1 K* b, z公司 Corporation
会计目标 Accounting Objectives
会计假设 Accounting Assumptions
( C# |; U3 p. s! C9 ]会计要素 Accounting Elements
会计原则 Accounting Principles
3 Z+ {$ [" [% [8 S6 w3 U7 P" ~会计实务过程 Accounting Procedures
1 b0 w0 k+ l; J1 E/ f/ V财务报表 Financial Statements
# Y9 _6 L( T$ P! y1 i财务分析Financial Analysis
会计主体假设 Separate-entity Assumption
货币计量假设 Unit-of-measure Assumption
# J% V9 U! @4 C' F6 r2 ]) A$ i. g2 ^持续经营假设 Continuity(Going-concern) Assumption
' ~7 T% d) O; z" _会计分期假设 Time-period Assumption
资产 Asset
负债 Liability
业主权益 Owner's Equity
3 m! p, _5 ]# i) `) G1 B+ w收入 Revenue
  i) ~" |0 R: W费用 Expense
4 ]0 c% ^% A+ g7 c0 {$ @# A收益 Income
亏损 Loss
/ Z# q# W/ |# V: [! `% L历史成本原则 Cost Principle
收入实现原则 Revenue Principle
3 X  v9 j; |' C% u; P配比原则 Matching Principle
全面披露原则 Full-disclosure (Reporting) Principle
( o& \( S) ]+ I3 o4 J客观性原则 Objective Principle
一致性原则 Consistent Principle
" j: J- _! [) b3 K7 o% }+ O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
3 i8 T: t6 s8 Z现金收付制 Cash Basis
% O# H5 A, ?5 g8 e$ S. m# U7 O- p财务报告 Financial Report
/ Z2 A! O) I" M; z: ~& X. j$ ~8 @* n' y流动资产 Current assets
流动负债 Current Liabilities
! n& }9 {; W' i长期负债 Long-term Liabilities
" D2 p" `0 @! K1 x投入资本 Contributed Capital
; R4 l  ?+ x% k留存收益 Retained Earning
0 M0 v0 h0 V) e$ U1 |4 T+ R
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1 |: Q: d: Y, q# h+ i0 |( z（2）会计循环
会计循环 Accounting Procedure/Cycle
会计信息系统 Accounting information System
2 e! L8 k# |. D( r% ?; P9 w4 A帐户 Ledger
会计科目 Account
会计分录 Journal entry
# T' m7 h& s4 v* q, l5 ]* @# }原始凭证 Source Document
# c5 @) o4 u$ g' t% T; O9 u日记帐 Journal
总分类帐 General Ledger
$ Z& R/ U' X1 Y( I- D- H' W明细分类帐 Subsidiary Ledger
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
9 C2 k  c+ e* K3 C4 ]8 g销售日记帐 Sales Journal
* {9 I6 [/ y+ n5 ^6 _; ]购货日记帐 Purchase Journal
* ?' O' I, l7 h- m( ^* ?) p普通日记帐 General Journal
工作底稿 Worksheet
调整分录 Adjusting entries
结帐 Closing entries

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（3）现金与应收帐款
, a* L- v$ k' ?4 N. p0 ^0 ~现金 Cash
' T& ]% D5 j" A1 h银行存款 Cash in bank
( |1 e- Y. r1 T0 n1 b库存现金 Cash in hand
流动资产 Current assets
偿债基金 Sinking fund
& o& G0 u+ W$ M, A定额备用金 Imprest petty cash
支票 Check(cheque)
' o. R  D4 V1 K( {: ^- [) V: M! a银行对帐单 Bank statement
银行存款调节表 Bank reconciliation statement
7 H. D" p" o, A$ `3 U在途存款 Outstanding deposit
. p# R4 t: {$ O3 z) w/ u在途支票 Outstanding check
2 Q3 M/ c" w- H+ o应付凭单 Vouchers payable
4 J# O, s; U; t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
# t; Z, y  S# o% c7 r0 c现金折扣 Cash discount
  X  z4 \# f" ]3 p2 ?销售退回及折让 Sales return and allowance
坏帐费用 Bad debt expense
备抵法 Allowance method
备抵坏帐 Bad debt allowance
. ]3 Z) ]: c, l# D/ d) x4 g+ M损益表法 Income statement approach
7 y3 B4 \( ]) A# w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
- ?+ F: m  ~# m/ |% Q8 D不带息票据 Non-interest bearing note
6 p8 t/ O" e# t5 D出票人 Maker
受款人 Payee
6 e2 k  o/ v8 ?6 w3 I本金 Principal
利息率 Interest rate
到期日 Maturity date
( x& Z& B: }5 W! U& f* D5 u+ X7 }本票 Promissory note
( e4 i- u4 f  |: Y# W% z贴现 Discount
5 K/ p) _# ~' q: H4 O背书 Endorse
4 D0 M; O# o: X. ~$ O6 I拒付费 Protest fee
4 V$ L& u: u" M# Q4 W4 s
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（4）存货
! u, `/ W0 O* B1 T7 n存货 Inventory
商品存货 Merchandise inventory
产成品存货 Finished goods inventory
在产品存货 Work in process inventory
原材料存货 Raw materials inventory
% F' _/ z0 i4 T起运地离岸价格 F.O.B shipping point
6 `' d) y6 j9 X0 O; U- ~" g/ d$ x目的地抵岸价格 F.O.B destination
寄销 Consignment
寄销人 Consignor
5 G- h! m- f* I, B3 e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
存货盈余或短缺 Inventory overages and shortages
9 D+ Y: F4 U8 r1 W分批认定法 Specific identification
加权平均法 Weighted average
2 Y$ [0 p6 }; A0 X. T先进先出法 First-in, first-out or FIFO
后进先出法 Lost-in, first-out or LIFO
3 @) C1 [( `4 I移动平均法 Moving average
成本或市价孰低法 Lower of cost or market or LCM
3 }0 v8 Z# x2 {) W市价 Market value
% p/ C% |3 u: |: n$ d" O重置成本 Replacement cost
可变现净值 Net realizable value
上限 Upper limit
下限 Lower limit
2 ~1 j! p9 i5 `* w毛利法 Gross margin method
6 B% B+ _! c  Q4 H1 H# S. M% R零售价格法 Retail method
成本率 Cost ratio

2 S3 b2 k0 @1 q------------------------------------------------------------
（5）长期投资
长期投资 Long-term investment
; \$ h  M- ]6 G/ u1 X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
& W) h9 j, t  P, \3 U) s合并法 Consolidation method
+ B0 r1 E/ c+ D9 }股利宣布日 Declaration date
股权登记日 Date of record
除息日 Ex-dividend date
/ J; z8 ^+ z+ q+ x  m8 [付息日 Payment date
债券面值 Face value, Par value
债券折价 Discount on bonds
+ C: Q/ p& c. Z6 b5 u债券溢价 Premium on bonds
票面利率 Contract interest rate, stated rate
市场利率 Market interest ratio, Effective rate
普通股 Common Stock
" C- {, V; U* ?1 h9 J8 J优先股 Preferred Stock
现金股利 Cash dividends
股票股利 Stock dividends
清算股利 Liquidating dividends
- x0 y( N8 Q1 M) v/ s& o到期日 Maturity date
到期值 Maturity value
直线摊销法 Straight-Line method of amortization
' V1 d8 v/ e" e( g; S! G实际利息摊销法 Effective-interest method of amortization

' T8 H( K( t8 [6 f---------------------------------------------------------
- ]6 c9 |& T4 D. T- G; Y& V（6）固定资产
3 @& R% j4 y1 F; w& \' o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
% _9 X6 V; U9 U6 a折旧费用 Depreciation expense
累计折旧 Accumulated depreciation
帐面价值 Carrying value
% ~+ g& x% g* e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
' ~1 {, i, h' K, _$ _, Z4 Y0 P9 P直线法 Straight-line method (SL)
工作量法 Units-of-production method (UOP)
' [& H9 R* n; Q. H* h& g加速折旧法 Accelerated depreciation method
双倍余额递减法 Double-declining balance method (DDB)
' Y' j, r  {% Y7 O% M- L* e6 P年数总和法 Sum-of-the-years-digits method (SYD)
* f' m" g- }( |  n以旧换新 Trade in
* X2 R, p/ i  b. N3 E, [* d经营租赁 Operating lease
融资租赁 Capital lease
廉价购买权 Bargain purchase option (BPO)
% l% ?2 f) }+ `7 u) T6 [, \& p资产负债表外筹资 Off-balance-sheet financing
最低租赁付款额 Minimum lease payments
( V  O6 n* M  M/ J% A3 ]9 @--------------------------------------------------------
3 k5 o, ]* s$ ?, w) I% Z! k- ~! g（7）无形资产
无形资产 Intangible assets
& ~2 Z$ V, L! k( N6 j& w/ C2 i专利权 Patents
商标权 Trademarks, Trade names
7 o% A  ], D6 a+ A8 }/ b/ S/ S著作权 Copyrights
7 V7 ~4 |& j( O' Y特许权或专营权 Franchises
, H9 t$ D2 }  D( i" p# {商誉 Goodwill
% P$ |! E- o4 ]( b: B+ d2 h! a开办费 Organization cost
+ w" G6 o0 H4 k5 K( Y租赁权 Leasehold
# A' B. L2 A, _1 V# Y3 z摊销 Amortization
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（8）流动负债
负债 Liability
' T" T6 z5 s4 h5 G; j" I( \流动负债 Current liability
9 J3 @  p) @) @' d应付帐款 Account payable
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
应付股利 Dividends payable
+ W& X& p4 `/ Z  Y! _预收收益 Prepayments by customers
7 |/ Y8 s, d' h8 F存入保证金 Refundable deposits
应付费用 Accrual expense
1 G: x  t* I% a  `5 O增值税 value added tax
- w: E- ?' y6 ]4 C0 Y# C  z营业税 Business tax
应付所得税 Income tax payable
5 T8 f! a# d4 u5 n8 q0 w" A应付奖金 Bonuses payable
- l: x4 h$ f+ L! I* ~+ p产品质量担保负债 Estimated liabilities under product warranties
8 ^3 J. v2 a/ s% T1 J3 Z赠品和兑换券 Premiums, coupons and trading stamps
2 z$ M) D0 D+ k( p5 D8 m/ a或有事项 Contingency
) Y1 ?% a; X' ~5 J1 h8 c% t. K0 b或有负债 Contingent
7 }5 E) n$ S. I0 E4 i( H0 d! R或有损失 Loss contingencies
* v- J: J* F$ w或有利得 Gain contingencies
永久性差异 Permanent difference
( I* m0 g0 j6 A- r5 ]/ j  @7 L" \时间性差异 Timing difference
7 r2 \0 N) }+ K' s* e9 G5 j& `应付税款法 Taxes payable method
) a/ q( w: c) k$ a. g. W3 j4 a0 T纳税影响会计法 Tax effect accounting method
( X0 r: E9 X: ]: B0 X递延所得税负债法 Deferred income tax liability method

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（9）长期负债
  Y5 N  ?6 ^& j) y6 q长期负债 Long-term Liabilities
' q. {# L$ d+ u* D应付公司债券 Bonds payable
) r" |/ [( _0 F; g/ s! S* ?% e有担保品的公司债券 Secured Bonds
3 R% y" s/ ?0 P' P1 T抵押公司债券 Mortgage Bonds
保证公司债券 Guaranteed Bonds
; s. X3 Y5 S4 e) Z# {2 I" S3 `" [信用公司债券 Debenture Bonds
一次还本公司债券 Term Bonds
1 p% G/ T2 t1 q$ X, h& x8 k' C2 i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
记名公司债券 Registered Bonds
6 K' n0 b& K, _" w: g( \/ w无记名公司债券 Coupon Bonds
普通公司债券 Ordinary Bonds
) c1 w% i' y& n: P+ C' Q收益公司债券 Income Bonds
名义利率，票面利率 Nominal rate
实际利率 Actual rate
3 i% D  I& X: v6 t! H0 ]5 ~有效利率 Effective rate
6 `* N0 s9 r+ g, ?# c+ F8 H溢价 Premium
折价 Discount
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
6 J0 Y& ]5 Q9 G+ |! D4 O提前偿付 Repayment at advance
偿债基金 Sinking fund
长期应付票据 Long-term notes payable
. j% S# k0 t' _/ C: Y抵押借款 Mortgage loan
. e5 G4 P9 @( X- V+ f/ d6 ^--------------------------------------------------
1 o. d: z" ~$ F! ]+ d% L3 j（10）业主权益
权益 Equity
4 a% {: ^- [9 N4 X; d; Y业主权益 Owner's equity
) i' y* e8 H% K股东权益 Stockholder's equity
0 A2 R# S! g3 ~" P; J) Q4 E投入资本 Contributed capital
缴入资本 Paid-in capital
股本 Capital stock
3 E; E3 l( K! f& d  Y* i4 T资本公积 Capital surplus
留存收益 Retained earnings
0 G) S. p3 i. q& B, T+ v核定股本 Authorized capital stock
  W2 t- A- z- o& p实收资本 Issued capital stock
发行在外股本 Outstanding capital stock
库藏股 Treasury stock
. p0 G6 N# `; s普通股 Common stock
! i  D6 A* {" Y1 ]优先股 Preferred stock
累积优先股 Cumulative preferred stock
) c. @  t4 a6 b2 O" u非累积优先股 Noncumulative preferred stock
9 I; x) s3 Y0 o* i完全参加优先股 Fully participating preferred stock
部分参加优先股 Partially participating preferred stock
  ]  f# J0 c( W4 G2 ?非部分参加优先股 Nonpartially participating preferred stock
: t3 f* j7 x+ t; c现金发行 Issuance for cash
非现金发行 Issuance for noncash consideration
! _1 j( b; N1 b# g  r股票的合并发行 Lump-sum sales of stock
6 G3 p4 b2 Z# X9 b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
股利 Dividend
股利政策 Dividend policy
3 M+ a  v- [' k$ g' W: ?宣布日 Date of declaration
股权登记日 Date of record
) i3 O1 F% ~- s( ^+ m: a除息日 Ex-dividend date
股利支付日 Date of payment
, W! v! [. L  t/ l% m* j现金股利 Cash dividend
3 n/ X1 \; H+ [3 g股票股利 Stock dividend
7 G+ [" n* m$ E2 I拨款 appropriation
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  D) A% `, B) M4 n3 Y1 ?; n（11）财务报表
/ j: {; i7 P, a5 t( N; _  \财务报表 Financial Statement
4 r! l( A8 ]( I5 Z7 a5 Q资产负债表 Balance Sheet
5 I% I; |0 t- c! m收益表 Income Statement
6 t' p8 h/ h5 \; l  V0 h) d5 F$ H帐户式 Account form
1 I' B/ w" |3 F6 i' @0 Q报告式 Report form
编制（报表） Prepare
6 W( M9 X: X. U# \- P! f工作底稿 Worksheet
9 ?- I& B+ L' L0 n% b+ ^多步式 Multi-step
+ h$ k4 j! M& \, I单步式 Single-step
. |1 J  o- E- M  u2 V/ Q% B-----------------------------------------------------------
; f$ o4 i* Y! Q（12）财务状况变动表
) {! i/ A! X) g! z财务状况变动表中的现金基础 SCFP.Cash Basis
（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）
9 q* E' W3 }6 X8 X5 ?3 x2 ]1 I营运资金 Working Capital
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
  l$ m. ~* P7 p# p% Q财务活动 Financing activities
投资活动 Investing activities
5 k0 ~( v2 |. A-----------------------------------------------------------
（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
1 _; R0 w2 g) k3 ~7 d趋势百分比 Trend percentage
9 E4 t2 v$ E- y5 G$ I9 `比率 Ratios
0 v4 o/ l( Z; h# c9 p, s+ A普通股每股收益 Earnings per share of common stock
2 K  C: p4 }; ?" U$ ~6 k股利收益率 Dividend yield ratio
7 u  G4 t( p* U4 R6 S* g6 L) f价益比 Price-earnings ratio
, j' Y' _* L5 P' q0 @* P. b+ o! y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
债券收益率 Yield rate on bonds
8 h9 `$ {" B+ x4 h  h0 J- T已获利息倍数 Number of times interest earned
" W0 M' h! ~. c* S. s债券比率 Debt ratio
优先股收益率 Yield rate on preferred stock
营运资本 Working Capital
$ `+ Y% N: V# I4 O2 f! L周转 Turnover
! |) Q6 ]5 U' A0 t/ d# u3 d存货周转率 Inventory turnover
4 L) L: {9 R9 c应收帐款周转率 Accounts receivable turnover
流动比率 Current ratio
速动比率 Quick ratio
7 G4 M* I: X* e' X% M1 U! ?* L: p酸性试验比率 Acid test ratio
3 `8 V3 n) |9 j. D  o! H) ~------------------------------------------------------------

（14）合并财务报表
合并财务报表 Consolidated financial statements
0 W* j' F- C5 |4 P3 {吸收合并 Merger
创立合并 Consolidation
控股公司 Parent company
* z& c6 `  a2 }. K2 }附属公司 Subsidiary company
0 t1 m5 x. g- W4 c$ [- ]2 [  I少数股权 Minority interest
+ `  l. k: O! d6 H) _: L权益联营合并 Pooling of interest
8 [" y8 M1 z: _# o: e- D% L购买合并 Combination by purchase
5 i& h- n# M! [* x/ o, c权益法 Equity method
成本法 Cost method

/ m$ [2 o+ L4 B' q; S# g------------------------------------------------------------
（15）物价变动中的会计计量
物价变动之会计 Price-level changes accounting
一般物价水平会计 General price-level accounting
0 c/ ~* y% s# f( C& C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
% _0 t3 n# L" R* F现行价值会计 Current value accounting
现行成本 Current cost
9 ~; }8 `* r) s4 J: i! V重置成本 Replacement cost
2 c5 @) D5 Y. G- {' A8 U物价指数 Price-level index
; `: p. y1 ?) k4 \& [国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
. `0 L6 U( o  w- `/ k消费物价指数 Consumer price index (or CPI)
1 C) S+ F) T) G% m) _: f批发物价指数 Wholesale price index
* K+ _' X5 w/ ~: U货币性资产 Monetary assets
3 ?/ n: e" k$ h! k2 q& F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
3 z; Y( w( R  C5 _0 ?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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