财会名词汉英对照表

Li2

（1）会计与会计理论
6 `( g, H# G. k, L会计 accounting
8 a' e2 c# p' }$ h! h' N: V决策人 Decision Maker
6 H: r( E3 Q$ ]& ~2 F投资人 Investor
  Y3 P' p( E2 J4 y, u股东 Shareholder
债权人 Creditor
财务会计 Financial Accounting
管理会计 Management Accounting
成本会计 Cost Accounting
6 _$ P& v* Z5 f9 D  \& r9 l6 i私业会计 Private Accounting
公众会计 Public Accounting
9 K: N  c4 v0 a. v+ w注册会计师 CPA Certified Public Accountant
, l0 H" ?( n& r国际会计准则委员会 IASC
& J& V7 a8 q3 @$ [3 ?5 A* d0 a美国注册会计师协会 AICPA
% {1 n9 U2 {' t财务会计准则委员会 FASB
  [+ h+ q3 T* w' Y! P管理会计协会 IMA
; i8 R( v- |! k6 W美国会计学会 AAA
3 ^6 ]; M* x* m1 g( G税务稽核署 IRS
) B$ f1 k7 l& i( O  R- w3 p独资企业 Proprietorship
0 x$ F4 A2 \" i6 T合伙人企业 Partnership
公司 Corporation
会计目标 Accounting Objectives
- u6 T# w) ~& g6 T会计假设 Accounting Assumptions
会计要素 Accounting Elements
5 H) ]7 S. b% `" v6 W6 c会计原则 Accounting Principles
8 @: k% w0 u4 p# |$ d. e8 s) T会计实务过程 Accounting Procedures
$ H5 ]/ Z0 u6 {6 m财务报表 Financial Statements
4 y) H! I$ V5 o6 V8 U: D' p财务分析Financial Analysis
* i9 T! O0 u" L+ Y8 @6 |7 B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
4 l0 {+ Z5 i4 s会计分期假设 Time-period Assumption
$ `8 g% ~" ~+ W! Q; G/ c1 e: K! V资产 Asset
8 r5 ^- C# F9 e# n6 z负债 Liability
业主权益 Owner's Equity
8 W$ p! ^# [8 _9 [7 N, Y收入 Revenue
; P0 Q* l3 A# J0 M! n费用 Expense
( d( \9 w0 O. A% d收益 Income
6 J7 k% O6 @5 @( O亏损 Loss
历史成本原则 Cost Principle
收入实现原则 Revenue Principle
配比原则 Matching Principle
# k8 T, b8 X; L5 E全面披露原则 Full-disclosure (Reporting) Principle
. c7 _, ]# D" ^6 {. H- j客观性原则 Objective Principle
' e* S4 }) c0 _% c一致性原则 Consistent Principle
/ i0 K" M, p% \% y+ K可比性原则 Comparability Principle
重大性原则 Materiality Principle
5 l' O  N& Z2 b9 @稳健性原则 Conservatism Principle
' i# {  B2 S" v权责发生制 Accrual Basis
现金收付制 Cash Basis
财务报告 Financial Report
流动资产 Current assets
2 K0 d! K( T. j# u+ z8 u  w; Z& {流动负债 Current Liabilities
0 `$ Q( q: c/ b7 A7 r6 W长期负债 Long-term Liabilities
: v& h6 I1 {/ h, z6 d9 D, k投入资本 Contributed Capital
留存收益 Retained Earning

9 Y9 `% V  D( U" T) s- a------------------------------------------------------------
3 z8 `9 N- N0 G2 o% [3 U（2）会计循环
会计循环 Accounting Procedure/Cycle
会计信息系统 Accounting information System
+ \5 t$ A9 W) D+ H帐户 Ledger
' ]2 I" t/ ^9 @0 D' D# V2 m! f会计科目 Account
会计分录 Journal entry
原始凭证 Source Document
1 h1 A3 K5 m5 O; _0 X( f0 _: a日记帐 Journal
1 j) o# M% }  r% ^( x! F  O$ d总分类帐 General Ledger
明细分类帐 Subsidiary Ledger
$ ?9 g: V( x  I: H. A试算平衡 Trial Balance
4 U3 q6 J) b* e. K; @2 |现金收款日记帐 Cash receipt journal
1 |2 x6 ~' Q7 i% W( k2 E现金付款日记帐 Cash disbursements journal
# _4 U2 [) g, d, v; h销售日记帐 Sales Journal
$ }3 x; P* u* n" ^1 \5 ^购货日记帐 Purchase Journal
普通日记帐 General Journal
工作底稿 Worksheet
调整分录 Adjusting entries
结帐 Closing entries
! i5 `' H/ z1 `, L% Z5 K  t
  s1 N3 s% p) r! g: Z( v8 t----------------------------------------------------------
（3）现金与应收帐款
2 M( T; Q0 f- W- p( c9 z! K# L现金 Cash
银行存款 Cash in bank
库存现金 Cash in hand
流动资产 Current assets
9 ]! k- F1 ?* ]4 P4 F, @9 @% g偿债基金 Sinking fund
定额备用金 Imprest petty cash
支票 Check(cheque)
% s" a7 i2 @) e- O; q银行对帐单 Bank statement
银行存款调节表 Bank reconciliation statement
& N1 G( @2 ?2 m: L+ h在途存款 Outstanding deposit
在途支票 Outstanding check
# w( O7 C- G, i  o0 ^应付凭单 Vouchers payable
) Z; n$ g& ?# l8 s/ z7 ?: O应收帐款 Account receivable
应收票据 Note receivable
: |3 G$ ^! H( c4 E& l3 ?( T. q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
* S# J' H/ H" z, G: V% |现金折扣 Cash discount
销售退回及折让 Sales return and allowance
坏帐费用 Bad debt expense
3 y' {  t; o& L; O备抵法 Allowance method
  w4 o$ X6 X/ J  Y备抵坏帐 Bad debt allowance
损益表法 Income statement approach
# I. b4 c5 [8 T  g, v( v资产负债表法 Balance sheet approach
# J8 |! }/ U- w8 r' U) W5 ^  V$ K帐龄分析法 Aging analysis method
直接冲销法 Direct write-off method
带息票据 Interest bearing note
. b. U  P+ e4 T8 Z; v. b) k2 s不带息票据 Non-interest bearing note
出票人 Maker
4 m$ I. ?: {5 n/ }$ D4 O受款人 Payee
本金 Principal
利息率 Interest rate
. ]+ x" T& F. C# C8 m到期日 Maturity date
本票 Promissory note
贴现 Discount
' O* j4 |5 M/ t+ R8 Q背书 Endorse
拒付费 Protest fee

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（4）存货
存货 Inventory
商品存货 Merchandise inventory
产成品存货 Finished goods inventory
+ w( y; {* J- h7 K5 }; B0 L" M在产品存货 Work in process inventory
% `: L: e3 v6 c# Y; l0 J" ]原材料存货 Raw materials inventory
! [9 p+ G* Q7 n6 r/ v起运地离岸价格 F.O.B shipping point
9 M  O2 l6 }# n  J" h3 p9 D+ t4 |目的地抵岸价格 F.O.B destination
寄销 Consignment
0 |/ g# g8 Q( K寄销人 Consignor
; m7 s. p1 d) y7 w/ t/ }- g承销人 Consignee
/ L5 j& z5 ]+ E0 W: X- ?9 O2 }) \定期盘存 Periodic inventory
4 k- x4 R* X( ^. |8 L. _% K永续盘存 Perpetual inventory
2 i, p5 _2 R- f  E9 u! K' @购货 Purchase
购货折让和折扣 Purchase allowance and discounts
$ ^1 Y" h$ Y  E& N& F( n存货盈余或短缺 Inventory overages and shortages
% B  c6 q) b. J分批认定法 Specific identification
加权平均法 Weighted average
! l6 j- o7 j, ~0 \先进先出法 First-in, first-out or FIFO
8 P% d) B. E3 V: a& R6 K后进先出法 Lost-in, first-out or LIFO
9 i" i; ]7 _3 e5 h/ O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
0 j% j- O, P; J! E" n/ d. K重置成本 Replacement cost
可变现净值 Net realizable value
上限 Upper limit
下限 Lower limit
' c3 C4 r" Z  t. j. {& w毛利法 Gross margin method
/ R: n  {$ a% C& s( j6 s( B零售价格法 Retail method
成本率 Cost ratio
" W  l1 H$ d4 d% R+ x
% l  }$ b8 g3 @: T) ?------------------------------------------------------------
（5）长期投资
长期投资 Long-term investment
9 [" w- z0 K8 ]5 o( B" ~4 K+ h长期股票投资 Investment on stocks
4 J2 w; N, V6 V- k/ w+ A长期债券投资 Investment on bonds
' R3 a8 T3 s3 L& y) a0 r1 |5 E成本法 Cost method
权益法 Equity method
* Z8 E/ }; X' {7 g* w合并法 Consolidation method
股利宣布日 Declaration date
# O3 F8 |0 Z0 ^+ V股权登记日 Date of record
除息日 Ex-dividend date
付息日 Payment date
7 D" B7 o# x' A6 R, O7 a% _债券面值 Face value, Par value
债券折价 Discount on bonds
债券溢价 Premium on bonds
7 x* X3 D0 t1 h- x票面利率 Contract interest rate, stated rate
5 \. J* U+ C1 q! j0 N& O7 |市场利率 Market interest ratio, Effective rate
普通股 Common Stock
  z* |9 `5 X+ B  R% L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
% |- O( X% v" W到期值 Maturity value
2 R2 E/ w, m4 C' M) z" N; {直线摊销法 Straight-Line method of amortization
实际利息摊销法 Effective-interest method of amortization
/ x+ [* L. Z! d; f- F
% t* ]/ V  t' }1 U---------------------------------------------------------
/ T: q/ I% P$ X& B- ?6 r8 S1 z: Y（6）固定资产
# ]' z; Y: D* b" b) R) r9 `固定资产 Plant assets or Fixed assets
% X* O( b) f1 Z: I8 a) E# T原值 Original value
+ _: }0 \! r$ z4 w预计使用年限 Expected useful life
# G, n. y. b  _& I预计残值 Estimated residual value
折旧费用 Depreciation expense
累计折旧 Accumulated depreciation
1 }& B8 o0 ]- z  z帐面价值 Carrying value
$ v; D, p4 [4 A' x应提折旧成本 Depreciation cost
+ l$ w  R# H% O9 r% n( [3 F! [* a净值 Net value
在建工程 Construction-in-process
磨损 Wear and tear
* |4 r# ^: l9 B8 F9 u过时 Obsolescence
直线法 Straight-line method (SL)
7 ?& Q2 s! w. i  A$ w工作量法 Units-of-production method (UOP)
; z3 ~( A; E4 B5 X3 ?4 }加速折旧法 Accelerated depreciation method
双倍余额递减法 Double-declining balance method (DDB)
1 E, L4 x! v: _6 F, p' q& ^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
廉价购买权 Bargain purchase option (BPO)
资产负债表外筹资 Off-balance-sheet financing
9 h9 C9 U; s2 y( c6 p最低租赁付款额 Minimum lease payments
+ I; H7 S8 b. {--------------------------------------------------------
（7）无形资产
0 g& g- K7 q) D1 K& H. L无形资产 Intangible assets
$ |, B+ D# r2 n专利权 Patents
; Q2 T6 C) f+ b  r6 I( Q: N' v6 d商标权 Trademarks, Trade names
% p5 N2 ^3 }; R6 m著作权 Copyrights
特许权或专营权 Franchises
. j# F# c9 `$ [" U/ B: c* V; _商誉 Goodwill
( U% C. j: j& M/ y开办费 Organization cost
  K; R+ P) B6 @* d* f* K: n租赁权 Leasehold
摊销 Amortization
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（8）流动负债
负债 Liability
流动负债 Current liability
应付帐款 Account payable
  H% _! T! E  T- n: g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
- i( e/ {/ K5 ^0 n应付股利 Dividends payable
& @% C3 D" }1 Z% M+ P预收收益 Prepayments by customers
存入保证金 Refundable deposits
应付费用 Accrual expense
增值税 value added tax
/ {' e) G' W+ Q8 }2 v$ v4 l营业税 Business tax
应付所得税 Income tax payable
4 k* g: f1 N" n应付奖金 Bonuses payable
产品质量担保负债 Estimated liabilities under product warranties
赠品和兑换券 Premiums, coupons and trading stamps
! ^; y3 {! X% ?或有事项 Contingency
或有负债 Contingent
4 c; i" C9 n0 V! O# ^) V1 C# U4 T或有损失 Loss contingencies
' y' w# o9 X5 o% S$ v' @4 p$ V或有利得 Gain contingencies
永久性差异 Permanent difference
时间性差异 Timing difference
: u1 T0 G4 V1 F/ K' S应付税款法 Taxes payable method
# |& ~& A0 s* |纳税影响会计法 Tax effect accounting method
' M9 N7 u( U6 U2 t- _) P% i- S/ \递延所得税负债法 Deferred income tax liability method
8 M$ h% `( n6 K9 H; U' y/ ?7 H
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（9）长期负债
* e5 v* J( G3 X4 {7 r" |2 D长期负债 Long-term Liabilities
. W4 ^$ j4 B0 s, c应付公司债券 Bonds payable
# z: w) {0 [7 ~, @  }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
# ?- F" t! N7 T# T信用公司债券 Debenture Bonds
一次还本公司债券 Term Bonds
, [; |+ [: J: S' U分期还本公司债券 Serial Bonds
1 g; i4 F/ ~" k  x可转换公司债券 Convertible Bonds
% {2 ^, D2 p9 A( J  j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
' G2 Q5 n) C6 G% u% J$ B名义利率，票面利率 Nominal rate
实际利率 Actual rate
有效利率 Effective rate
0 Q* O9 g% r- Z8 ]溢价 Premium
折价 Discount
- N& j' Y: Z5 n面值 Par value
直线法 Straight-line method
5 S* _" c/ e: O% x% b& [实际利率法 Effective interest method
* q6 b/ }# g3 r8 |到期直接偿付 Repayment at maturity
5 P1 i+ P( R. _) w8 x% P0 P提前偿付 Repayment at advance
, z) i0 w3 o) ^' X0 G( i0 J偿债基金 Sinking fund
长期应付票据 Long-term notes payable
抵押借款 Mortgage loan
1 Y* W% g. d8 f--------------------------------------------------
（10）业主权益
" {; c8 w; |; K8 w6 R0 b) K  j权益 Equity
: w: h# B. P# X3 @7 R4 g业主权益 Owner's equity
股东权益 Stockholder's equity
投入资本 Contributed capital
8 k0 f( `$ L8 i  p缴入资本 Paid-in capital
  }: z- Q% l8 L% D  L" b. W股本 Capital stock
7 I  Z1 M3 c) ?0 G( n资本公积 Capital surplus
: Z) c4 X: h- i- h& p留存收益 Retained earnings
" S, L) _* b% [* _/ V$ e核定股本 Authorized capital stock
6 E# H( |  z) I! X) L- G% v  e" B' Y实收资本 Issued capital stock
发行在外股本 Outstanding capital stock
2 r2 O' M) a& j4 {* U库藏股 Treasury stock
& K6 l$ _1 k7 g! Y& L4 L( m普通股 Common stock
优先股 Preferred stock
累积优先股 Cumulative preferred stock
. j- P* h' J( H非累积优先股 Noncumulative preferred stock
/ H3 c" ]/ @0 b$ o' H# m/ ~/ h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
: R2 C% P% G! @4 E! C4 a6 H8 p7 a现金发行 Issuance for cash
非现金发行 Issuance for noncash consideration
+ W2 ?" K' r: Q- ~. M9 M股票的合并发行 Lump-sum sales of stock
0 W9 l  ]  w9 l/ |发行成本 Issuance cost
成本法 Cost method
( d4 `5 R' H% W/ @8 Z1 [2 S面值法 Par value method
捐赠资本 Donated capital
盈余分配 Distribution of earnings
: L- N+ N- o" C% h" b股利 Dividend
股利政策 Dividend policy
宣布日 Date of declaration
: q( ?4 V7 z  d股权登记日 Date of record
- A7 W8 p5 K( b# j. X8 m) W除息日 Ex-dividend date
股利支付日 Date of payment
现金股利 Cash dividend
0 a! B8 z8 f1 f股票股利 Stock dividend
- u4 c8 H. E5 K& J拨款 appropriation
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（11）财务报表
! z. ]' f! V+ C7 }) l财务报表 Financial Statement
# i* L- O& @. c4 I/ Q7 W资产负债表 Balance Sheet
* r  T$ C, F& q4 o$ ^5 a; t! y收益表 Income Statement
帐户式 Account form
报告式 Report form
8 m+ e7 S0 V2 V( I# N2 G8 _编制（报表） Prepare
工作底稿 Worksheet
$ j9 T# f9 \6 r! b( J4 m5 ?多步式 Multi-step
单步式 Single-step
: |) n: K6 ~  j, n# ]' L-----------------------------------------------------------
, E4 n2 B, 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）
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
0 m; R  b2 x3 F2 b8 g（资金来源与运用表）
营运资金 Working Capital
全部资源概念 All-resources concept
8 E4 ]/ h6 I5 A7 g0 }# ]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
2 G- @) F; U; ^! G& b1 i2 K-----------------------------------------------------------
) z* F1 b0 W7 z( H! \（13）财务报表分析
$ \+ }2 a$ i0 I( P财务报表分析 Analysis of financial statements
比较财务报表 Comparative financial statements
( k5 `% h% M3 Y1 W4 F- G趋势百分比 Trend percentage
比率 Ratios
& U5 M! _3 m3 x; e普通股每股收益 Earnings per share of common stock
2 v: h% f1 A* Z8 A6 J股利收益率 Dividend yield ratio
2 Z; _: q- ?+ V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
债券收益率 Yield rate on bonds
已获利息倍数 Number of times interest earned
3 z9 n  ~: t3 p. x! J( ]; p债券比率 Debt ratio
优先股收益率 Yield rate on preferred stock
" a" V5 E" j) A, m$ B$ L) @9 v营运资本 Working Capital
周转 Turnover
存货周转率 Inventory turnover
) Z+ \  D8 ?8 |9 h: r应收帐款周转率 Accounts receivable turnover
8 ~9 r$ N7 A/ z$ L+ V流动比率 Current ratio
速动比率 Quick ratio
# P+ I, F0 h, t% U" E2 }酸性试验比率 Acid test ratio
1 C7 R  t0 L# u------------------------------------------------------------

6 J, E8 Z2 f  H, x, @7 h（14）合并财务报表
合并财务报表 Consolidated financial statements
7 z& M. @" }# V% Y吸收合并 Merger
" Q7 d) s, U) X* G% Y1 D' y/ `创立合并 Consolidation
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
4 T" C! _  u* h- `) ?; \5 @购买合并 Combination by purchase
* \6 {+ T- ~( {. N7 o% \* M权益法 Equity method
成本法 Cost method

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0 l" U3 ~+ _! C  E. y2 z0 Q; m5 A* F$ p（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
' D3 X& y$ u& R/ {  F& I* S货币购买力会计 Purchasing-power accounting
统一币值会计 Constant dollar accounting
9 [) J  T; F7 @9 r2 a3 m% O, T历史成本 Historical cost
现行价值会计 Current value accounting
现行成本 Current cost
2 i1 Q0 d" k1 Y' d) R重置成本 Replacement cost
物价指数 Price-level index
6 Z" i% T# ^2 r5 p3 C国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
! w, \& o! e, @! o3 f消费物价指数 Consumer price index (or CPI)
批发物价指数 Wholesale price index
: g! p" I8 ~0 b0 H2 e货币性资产 Monetary assets
# m/ Z" M! ]6 f- O0 v6 G货币性负债 Monetary liabilities
& O0 {' Z7 f! H. }. q2 b  |1 V货币购买力损益 Purchasing-power gains or losses
! \/ b! P" m3 K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
5 D6 Z; r) [5 B& n$ y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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