财会名词汉英对照表

Li2

（1）会计与会计理论
8 Z5 k. w: [. ^! @% N" b2 t会计 accounting
, R9 \) L" c& q, H  J1 b6 V决策人 Decision Maker
" z3 j! Q. ]; B1 o投资人 Investor
股东 Shareholder
* y' R6 Z/ h  R4 ~7 O1 W" K债权人 Creditor
9 s+ k1 D1 b( J: Z/ z财务会计 Financial Accounting
管理会计 Management Accounting
5 J$ i) k4 c% |6 k, w+ x1 {成本会计 Cost Accounting
: X% k/ m  S4 f. x+ ^9 O私业会计 Private Accounting
( ~  j6 u, N! P4 J9 \公众会计 Public Accounting
2 A* B! ?" p  Y! e+ c( B注册会计师 CPA Certified Public Accountant
国际会计准则委员会 IASC
+ ]& k& p+ O5 X" j美国注册会计师协会 AICPA
财务会计准则委员会 FASB
管理会计协会 IMA
: B; j9 I) \0 }( I1 }$ B美国会计学会 AAA
* F) r3 Q+ e5 r' Z/ R1 C8 d% I7 j税务稽核署 IRS
独资企业 Proprietorship
# v3 K: y  B& Z, }+ D6 y合伙人企业 Partnership
公司 Corporation
会计目标 Accounting Objectives
; x2 D- t% p) i8 P" f. d$ Q- ^会计假设 Accounting Assumptions
会计要素 Accounting Elements
, }6 b2 l+ ~# ]  `: P( ]3 z会计原则 Accounting Principles
会计实务过程 Accounting Procedures
财务报表 Financial Statements
财务分析Financial Analysis
( |) J1 L/ c- T) M- F& U6 ^会计主体假设 Separate-entity Assumption
( M3 E$ Z5 v0 c+ [$ Y( x; y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
& u5 H- j4 X. D  H' U资产 Asset
负债 Liability
8 n4 i; v' j7 G3 \业主权益 Owner's Equity
5 B0 t; j) B8 M' T1 p& s收入 Revenue
费用 Expense
收益 Income
亏损 Loss
历史成本原则 Cost Principle
8 f/ _/ e6 g8 C5 n+ w收入实现原则 Revenue Principle
% l1 q/ J  I. E- ?0 n% u6 B% `配比原则 Matching Principle
全面披露原则 Full-disclosure (Reporting) Principle
/ T3 h6 U$ M6 i- p* K5 n6 r4 m客观性原则 Objective Principle
( W/ ?% c! u" m- l+ c2 X6 ^一致性原则 Consistent Principle
6 ?5 q1 G) j( O6 K可比性原则 Comparability Principle
# V' q! Z% _% d/ n/ F重大性原则 Materiality Principle
稳健性原则 Conservatism Principle
权责发生制 Accrual Basis
* {* N6 z+ M$ Z" r现金收付制 Cash Basis
/ F) b9 I4 ~8 z& _# w4 H财务报告 Financial Report
流动资产 Current assets
# B) k7 x" g. \& k$ M流动负债 Current Liabilities
" t9 J3 [" P, G; b长期负债 Long-term Liabilities
投入资本 Contributed Capital
( p, N! c* j. d* c9 f留存收益 Retained Earning
5 |, _. e8 a* M/ t% }& J* A
7 [$ B/ D; d2 \# M( b3 v1 Q------------------------------------------------------------
（2）会计循环
会计循环 Accounting Procedure/Cycle
; d8 [' A- A! A" |$ }. c3 y) R会计信息系统 Accounting information System
帐户 Ledger
9 ~  ?0 S0 {: _0 ~- S会计科目 Account
! d: v0 Z3 z& v. I2 A- k会计分录 Journal entry
" p; B% T* d- `# K9 N原始凭证 Source Document
# v5 F; r" p. X' o' t8 n( U日记帐 Journal
0 C9 L7 B2 ?3 ^总分类帐 General Ledger
明细分类帐 Subsidiary Ledger
试算平衡 Trial Balance
6 p" ?7 w/ k5 _2 t7 g- v# b现金收款日记帐 Cash receipt journal
现金付款日记帐 Cash disbursements journal
3 u# ?( \  o/ m, ]销售日记帐 Sales Journal
购货日记帐 Purchase Journal
普通日记帐 General Journal
* D! T( L0 Z3 a* y" [* G工作底稿 Worksheet
( F# v! D& G* R. i+ B调整分录 Adjusting entries
5 e$ M; k! s" p结帐 Closing entries

# D3 d0 `* H: a5 g! Q----------------------------------------------------------
$ T& U" C" ?0 R4 {2 v( L（3）现金与应收帐款
0 Z1 W+ c& e* g现金 Cash
银行存款 Cash in bank
$ H3 j4 i8 E) ^  F0 x库存现金 Cash in hand
流动资产 Current assets
; E3 l; Y- {% g7 P; m3 x4 Q偿债基金 Sinking fund
定额备用金 Imprest petty cash
3 Q( Y( `+ k0 V+ D# W$ B支票 Check(cheque)
银行对帐单 Bank statement
银行存款调节表 Bank reconciliation statement
* w  e/ o2 b9 ]在途存款 Outstanding deposit
6 R1 g% k- l1 R! N- N" v/ Z在途支票 Outstanding check
9 ~( r" ?9 m9 r! b应付凭单 Vouchers payable
应收帐款 Account receivable
应收票据 Note receivable
2 C: `8 r6 {- \! C起运点交货价 F.O.B shipping point
) R; r! |7 H' ~2 s6 U( G) [目的地交货价 F.O.B destination point
商业折扣 Trade discount
现金折扣 Cash discount
  U- d( {5 a6 o# o3 ^0 n2 Q8 Z销售退回及折让 Sales return and allowance
坏帐费用 Bad debt expense
9 L+ A0 M& `1 R4 Q( W备抵法 Allowance method
: Q4 s" z. a- ]& [" b备抵坏帐 Bad debt allowance
损益表法 Income statement approach
资产负债表法 Balance sheet approach
帐龄分析法 Aging analysis method
: J/ r# m# i# K直接冲销法 Direct write-off method
带息票据 Interest bearing note
$ m5 X) I) T* i7 q1 f# P6 V  j不带息票据 Non-interest bearing note
出票人 Maker
4 H( ?/ |/ `# m7 F# i, k! z) q  t  L受款人 Payee
  m% Y$ g( E! z. W本金 Principal
/ L6 i. g+ F9 i2 t- p' o利息率 Interest rate
到期日 Maturity date
本票 Promissory note
- r4 L6 M. v+ E: d0 `' D贴现 Discount
$ {5 l6 S% [2 J% m. e背书 Endorse
拒付费 Protest fee

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（4）存货
存货 Inventory
商品存货 Merchandise inventory
4 W& h' Y- C8 `产成品存货 Finished goods inventory
: \. B! A) J* \5 o在产品存货 Work in process inventory
原材料存货 Raw materials inventory
起运地离岸价格 F.O.B shipping point
目的地抵岸价格 F.O.B destination
寄销 Consignment
寄销人 Consignor
承销人 Consignee
定期盘存 Periodic inventory
. R0 x% g# t# J+ o. {永续盘存 Perpetual inventory
购货 Purchase
购货折让和折扣 Purchase allowance and discounts
( `( R3 q) k! o/ e: T存货盈余或短缺 Inventory overages and shortages
2 V$ E+ ]5 \! }8 H: u分批认定法 Specific identification
2 p4 P3 W! K& G2 B( ?/ F9 P加权平均法 Weighted average
先进先出法 First-in, first-out or FIFO
1 i' J$ V9 b2 @: \. e, W后进先出法 Lost-in, first-out or LIFO
移动平均法 Moving average
* g* y' ~- p* ^9 V6 T( K成本或市价孰低法 Lower of cost or market or LCM
市价 Market value
+ X3 T! B1 m; m4 ]9 C( c* z2 z重置成本 Replacement cost
可变现净值 Net realizable value
* x, l& a2 ~+ {* Q* B8 d上限 Upper limit
下限 Lower limit
+ J" q' g- D! N. o毛利法 Gross margin method
零售价格法 Retail method
成本率 Cost ratio
: x6 G* m. Q- @4 S" z9 S
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（5）长期投资
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
$ |: T3 {1 X$ F% R2 n" e8 D( Q7 i3 H权益法 Equity method
7 F3 b  @- P, [7 C( L合并法 Consolidation method
股利宣布日 Declaration date
股权登记日 Date of record
除息日 Ex-dividend date
付息日 Payment date
0 y, d8 ]2 u- f% v4 ^/ t% z债券面值 Face value, Par value
* \* ~* E. s" y4 m/ `债券折价 Discount on bonds
1 T) S& p# I% W% c. [' K债券溢价 Premium on bonds
# V+ @6 V' f1 C0 l. K3 }票面利率 Contract interest rate, stated rate
$ v4 w: d- S/ i% l, |3 Q1 o市场利率 Market interest ratio, Effective rate
- c$ N/ h8 z/ |) ]普通股 Common Stock
优先股 Preferred Stock
现金股利 Cash dividends
股票股利 Stock dividends
清算股利 Liquidating dividends
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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. w) S( X1 g' W5 b$ z( a$ m3 i8 w* x（6）固定资产
+ h$ Q9 O8 n3 a; N  _1 A/ ~5 k$ X固定资产 Plant assets or Fixed assets
原值 Original value
预计使用年限 Expected useful life
0 Z3 Y# ]7 s: M9 k预计残值 Estimated residual value
折旧费用 Depreciation expense
累计折旧 Accumulated depreciation
帐面价值 Carrying value
应提折旧成本 Depreciation cost
净值 Net value
在建工程 Construction-in-process
磨损 Wear and tear
% c( C5 z3 j1 O- V3 }过时 Obsolescence
直线法 Straight-line method (SL)
6 z( [- B* ~  P( N7 ~; N$ s工作量法 Units-of-production method (UOP)
; `7 N  P) W* R  H1 N; E5 c加速折旧法 Accelerated depreciation method
双倍余额递减法 Double-declining balance method (DDB)
年数总和法 Sum-of-the-years-digits method (SYD)
# G. X* ^) ~8 O0 ]以旧换新 Trade in
经营租赁 Operating lease
融资租赁 Capital lease
+ a4 ^. ~+ h- h3 ?* }廉价购买权 Bargain purchase option (BPO)
- a! F8 F  M; j2 ^3 ]: }, a资产负债表外筹资 Off-balance-sheet financing
最低租赁付款额 Minimum lease payments
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  B% v- V% J( G& }（7）无形资产
无形资产 Intangible assets
3 ^0 n- S( `$ b9 B专利权 Patents
& a9 L6 V7 C% W1 r商标权 Trademarks, Trade names
著作权 Copyrights
' B, t- R# ?/ B6 [2 N特许权或专营权 Franchises
2 {- o1 \& i5 P; c, K+ Q* i商誉 Goodwill
开办费 Organization cost
; h6 w; i* T+ [0 J9 v租赁权 Leasehold
摊销 Amortization
! j$ b2 _" ?8 C4 E  z9 F--------------------------------------------------------
* Q) h" T8 \8 g$ E/ q0 J8 `6 m（8）流动负债
2 c# A2 W  o  i, t; y0 u) ?, e负债 Liability
流动负债 Current liability
8 `* R) ~+ u2 @应付帐款 Account payable
% v+ Z! L5 q( y0 X) r+ Z应付票据 Notes payable
4 {" @6 h0 u* H; _& G4 q贴现票据 Discount notes
" G- x2 Q0 G$ M  {5 _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
存入保证金 Refundable deposits
1 {1 c/ f! F" [3 i; \' R+ b- F4 I应付费用 Accrual expense
6 ?1 M9 m. w0 [4 [增值税 value added tax
营业税 Business tax
- \4 @/ L  l6 B% d/ g3 [应付所得税 Income tax payable
应付奖金 Bonuses payable
# H+ }: g2 l# x" J# J产品质量担保负债 Estimated liabilities under product warranties
赠品和兑换券 Premiums, coupons and trading stamps
) A' \* z: Q9 r5 {% J7 U! X1 o2 d或有事项 Contingency
& K% r8 R" b# _7 W- \或有负债 Contingent
或有损失 Loss contingencies
+ c  S7 ]' p  Y! |- X或有利得 Gain contingencies
永久性差异 Permanent difference
时间性差异 Timing difference
, k& e) M' p+ L! d9 X, `2 x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
$ E4 A) [" w! e7 L
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（9）长期负债
长期负债 Long-term Liabilities
应付公司债券 Bonds payable
有担保品的公司债券 Secured Bonds
# x+ H3 \* f2 n; J$ J* g; [3 J3 r2 G抵押公司债券 Mortgage Bonds
2 G& J- S3 X7 k4 t保证公司债券 Guaranteed Bonds
6 L; Q( n* i' Z4 c: e0 f信用公司债券 Debenture Bonds
+ {" v  S1 ^/ Y) M& m5 ?4 _一次还本公司债券 Term Bonds
分期还本公司债券 Serial Bonds
6 M% f, H8 d  h# d可转换公司债券 Convertible Bonds
' X8 C4 _$ j# D6 i; a& e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
5 l& Q  `, b" Q% ^3 {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
5 y6 G. ]$ P* @* d0 \6 g4 y有效利率 Effective rate
溢价 Premium
2 C' V" b; V' q9 O3 ~4 m折价 Discount
8 C% a9 l7 P6 Y6 {面值 Par value
直线法 Straight-line method
" ~; @. B& g$ q1 q0 E实际利率法 Effective interest method
! P+ F; S0 W1 @9 f到期直接偿付 Repayment at maturity
. Y4 O" K1 O3 J提前偿付 Repayment at advance
偿债基金 Sinking fund
长期应付票据 Long-term notes payable
5 F/ k4 z& ]0 \- }- `5 ^抵押借款 Mortgage loan
$ R- {% Y- a7 `) b8 {--------------------------------------------------
  G8 X, }% M. ^（10）业主权益
' m/ Y% r; L* T) T权益 Equity
业主权益 Owner's equity
- e8 w! X8 X  c0 [- }* x* K股东权益 Stockholder's equity
# o* F: |$ d2 G) A投入资本 Contributed capital
6 ~2 K- F4 m- M, y8 ?缴入资本 Paid-in capital
1 _" A: I) h$ v% y股本 Capital stock
资本公积 Capital surplus
! h8 s5 K+ c6 n% z9 v' w: |留存收益 Retained earnings
  \$ B* K( r( K0 B- K核定股本 Authorized capital stock
# m7 i& j+ Q4 L4 H: T- E实收资本 Issued capital stock
5 m& h" T% n- g9 x发行在外股本 Outstanding capital stock
+ C& P) t7 [" Y) y; m库藏股 Treasury stock
普通股 Common stock
1 Z7 n6 d2 l: P, W) A3 e  W优先股 Preferred stock
6 ?1 N8 p8 V: y4 ~1 t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
8 o8 L- p6 h, g) N1 M( V现金发行 Issuance for cash
" U$ B5 e( u- r! ?+ S非现金发行 Issuance for noncash consideration
& |( ~- u5 X$ u' `9 L; C% j+ ?股票的合并发行 Lump-sum sales of stock
发行成本 Issuance cost
6 J- {9 R* }; ?2 X( @& A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
0 m  w, U5 `2 B. \! ?股利政策 Dividend policy
: h, Q7 ^  E  q5 r: ?宣布日 Date of declaration
! u6 U" f& b% v9 s, u股权登记日 Date of record
除息日 Ex-dividend date
股利支付日 Date of payment
现金股利 Cash dividend
. R: Z5 t5 j* |股票股利 Stock dividend
拨款 appropriation
  `0 p, r, _9 M6 E) {------------------------------------------------------------
- ]# C0 N8 j' r) d& X（11）财务报表
财务报表 Financial Statement
资产负债表 Balance Sheet
  A/ ?' \: n3 |' [. q- I收益表 Income Statement
帐户式 Account form
9 k) @, Q$ O' G- q6 K! d0 y* `8 d7 p报告式 Report form
0 l$ h* S1 U7 Z6 _" f8 l编制（报表） Prepare
  {0 Y+ @! A  W- k9 v, R工作底稿 Worksheet
! Y+ p3 [/ k$ e多步式 Multi-step
+ c; w, u# f+ m7 U' G2 J单步式 Single-step
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! G6 z) G! g# y# H) K（12）财务状况变动表
* w# {( X2 r+ E2 U+ e" D5 }财务状况变动表中的现金基础 SCFP.Cash Basis
+ t' \' F8 T' g: `* A; S# c（现金流量表）
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
* O. O6 {) Y5 Z( ]- v（资金来源与运用表）
7 {0 {' j/ s1 d% `$ M营运资金 Working Capital
全部资源概念 All-resources concept
4 z4 a: e9 O1 J0 c! @直接交换业务 Direct exchanges
正常营业活动 Normal operating activities
) Y, j4 i2 y8 Y% M2 l! W财务活动 Financing activities
投资活动 Investing activities
% n" q1 t. S2 k  w3 l. b: [-----------------------------------------------------------
（13）财务报表分析
# G* r* X  o5 P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
普通股每股收益 Earnings per share of common stock
股利收益率 Dividend yield ratio
4 V5 n5 ], f3 C# O4 _价益比 Price-earnings ratio
普通股每股帐面价值 Book value per share of common stock
: r7 ^+ b5 q. l* E4 @, a0 p0 ?# f资本报酬率 Return on investment
总资产报酬率 Return on total asset
( Y0 s- y9 N6 o7 G债券收益率 Yield rate on bonds
已获利息倍数 Number of times interest earned
+ H+ J+ ^) D; R% K- R* m债券比率 Debt ratio
1 X6 M$ ]2 e0 Z/ ~$ I9 b优先股收益率 Yield rate on preferred stock
# O1 c, B) k) @3 A' K营运资本 Working Capital
周转 Turnover
7 i3 D7 Z. f6 p存货周转率 Inventory turnover
' {6 _8 ^: a& O7 f5 G3 K% B应收帐款周转率 Accounts receivable turnover
. B  V3 O, b' N; l流动比率 Current ratio
速动比率 Quick ratio
& N9 G" q3 l' i# Q酸性试验比率 Acid test ratio
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' }5 g% K/ A6 S  A1 D0 f, X2 {（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
控股公司 Parent company
( G2 Z# g5 ^/ N附属公司 Subsidiary company
0 E" i% _% q$ W; G  o" {少数股权 Minority interest
权益联营合并 Pooling of interest
购买合并 Combination by purchase
0 I% N) k% Y$ s; H4 N5 v权益法 Equity method
( v' w# t7 f$ M$ C$ f成本法 Cost method

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) w, H$ Y" F' n& C+ r（15）物价变动中的会计计量
: k4 J8 r; \& t& G! z  p% s8 b* b物价变动之会计 Price-level changes accounting
2 }' q, o' D2 K7 s* W一般物价水平会计 General price-level accounting
货币购买力会计 Purchasing-power accounting
( e6 S. u4 e, C: i: n3 c' H% D8 d  g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
8 b* w$ ?& Q/ [1 w国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
9 i9 A0 f; A& N8 }$ A% _% ^* V消费物价指数 Consumer price index (or CPI)
! t6 y( T3 \: M( q, K/ I- V批发物价指数 Wholesale price index
货币性资产 Monetary assets
货币性负债 Monetary liabilities
% E% f8 k% e5 k9 g- E4 i& t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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