财会名词汉英对照表

Li2

（1）会计与会计理论
( R! V* r' A7 p& i会计 accounting
决策人 Decision Maker
- ~+ B; V# d# q& y7 s( `投资人 Investor
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
1 V0 H: |5 H' O0 U% P" a私业会计 Private Accounting
公众会计 Public Accounting
7 }+ e( K3 G3 F注册会计师 CPA Certified Public Accountant
2 n' a/ r) U6 w. r国际会计准则委员会 IASC
美国注册会计师协会 AICPA
% I% L8 R' }3 H$ ^; [/ a财务会计准则委员会 FASB
$ z% R& G' M0 x& H管理会计协会 IMA
, C: m8 k" j) o  E美国会计学会 AAA
税务稽核署 IRS
独资企业 Proprietorship
8 _$ I4 U9 @; \合伙人企业 Partnership
公司 Corporation
" J" @2 j/ x% h; u" Y会计目标 Accounting Objectives
会计假设 Accounting Assumptions
, A# x# V  ~8 J  q0 |& b! o会计要素 Accounting Elements
! e+ |- X6 [& t5 b6 \5 @会计原则 Accounting Principles
. n8 P/ j( k* j- O4 m; G! \, o9 w会计实务过程 Accounting Procedures
财务报表 Financial Statements
& ?$ ~9 B# h" c+ y财务分析Financial Analysis
会计主体假设 Separate-entity Assumption
; {- m7 i0 X/ \6 U- ~货币计量假设 Unit-of-measure Assumption
6 H* i8 K# g' h5 u, r/ f" O9 t持续经营假设 Continuity(Going-concern) Assumption
会计分期假设 Time-period Assumption
资产 Asset
负债 Liability
8 R/ T% \- I8 Z业主权益 Owner's Equity
收入 Revenue
3 [6 ]' E8 `5 B0 S$ ?费用 Expense
收益 Income
+ `# b0 U* ]/ ]0 ]亏损 Loss
历史成本原则 Cost Principle
收入实现原则 Revenue Principle
' ^  c7 D# k9 |配比原则 Matching Principle
$ t6 |4 B2 F. y; R, b全面披露原则 Full-disclosure (Reporting) Principle
客观性原则 Objective Principle
! o0 M3 D* E% V一致性原则 Consistent Principle
; f! n% ~* h9 r) {+ O1 T& Y' h! N可比性原则 Comparability Principle
; n9 U# T7 `! h* G重大性原则 Materiality Principle
稳健性原则 Conservatism Principle
权责发生制 Accrual Basis
; ^# [' M0 L/ h) a现金收付制 Cash Basis
- v! I1 f- G) [! v/ M: i财务报告 Financial Report
1 ^7 q, Q+ ?; C+ {% O5 z# Y流动资产 Current assets
流动负债 Current Liabilities
$ O1 ^$ g  t; Q长期负债 Long-term Liabilities
投入资本 Contributed Capital
留存收益 Retained Earning
: U5 z. }6 F0 w
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（2）会计循环
3 W: F$ _8 x* I  q. G7 R% A会计循环 Accounting Procedure/Cycle
会计信息系统 Accounting information System
8 {) f- ~2 \; N+ U0 \; @4 X帐户 Ledger
会计科目 Account
( x% C$ x; ]: g7 o会计分录 Journal entry
  O9 F3 D9 S2 d3 z/ ~! B6 D原始凭证 Source Document
, i8 M0 @4 `' _( n日记帐 Journal
总分类帐 General Ledger
6 s$ A9 X! P" j) x4 P( i明细分类帐 Subsidiary Ledger
试算平衡 Trial Balance
现金收款日记帐 Cash receipt journal
- M( @/ I! Z: H* @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
4 V" W% N+ w7 k2 |) `工作底稿 Worksheet
调整分录 Adjusting entries
! k. ]) a; W4 h* N结帐 Closing entries
' L& H: o' ], c
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" p- \" G3 n. o! V（3）现金与应收帐款
3 [  Z) G3 h" {现金 Cash
银行存款 Cash in bank
库存现金 Cash in hand
. y8 l2 I% _8 C; T流动资产 Current assets
偿债基金 Sinking fund
定额备用金 Imprest petty cash
/ ?( @6 V9 T5 ~支票 Check(cheque)
银行对帐单 Bank statement
银行存款调节表 Bank reconciliation statement
" t) g9 K/ j& }( A4 V. m" e/ U在途存款 Outstanding deposit
在途支票 Outstanding check
应付凭单 Vouchers payable
应收帐款 Account receivable
应收票据 Note receivable
" I: z9 B9 u7 R* `4 \3 ^起运点交货价 F.O.B shipping point
目的地交货价 F.O.B destination point
7 Y2 |. ?; y( {& x" ?  r商业折扣 Trade discount
5 ~- H6 o- L7 B! `8 ?: h现金折扣 Cash discount
销售退回及折让 Sales return and allowance
坏帐费用 Bad debt expense
0 |3 `$ g! V" _7 p8 g' U备抵法 Allowance method
备抵坏帐 Bad debt allowance
损益表法 Income statement approach
资产负债表法 Balance sheet approach
" i0 y6 t5 [- B1 e3 S. z' t" x, d4 p帐龄分析法 Aging analysis method
9 X$ P" D% Y% S0 U# O( W6 \: Z直接冲销法 Direct write-off method
带息票据 Interest bearing note
不带息票据 Non-interest bearing note
, A8 |  _$ ]- L+ J7 J出票人 Maker
受款人 Payee
本金 Principal
3 b) K. D+ M. U$ ], [7 ^; {利息率 Interest rate
/ C% f3 f9 Q# q3 B6 C到期日 Maturity date
本票 Promissory note
贴现 Discount
背书 Endorse
拒付费 Protest fee

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（4）存货
/ K$ p! h8 s1 G8 \+ ^存货 Inventory
+ O8 V* p; d# n) _) x: W  R3 }商品存货 Merchandise inventory
! S9 E4 N% [" f: E7 u: R3 c9 b; F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
起运地离岸价格 F.O.B shipping point
目的地抵岸价格 F.O.B destination
$ S3 }( W2 H" \2 P寄销 Consignment
2 I  B- \. S  G2 Z寄销人 Consignor
承销人 Consignee
: @- M# }* L# k8 ~; N; y/ k定期盘存 Periodic inventory
永续盘存 Perpetual inventory
" ~# i, I" S  X- y3 E" A* Z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
分批认定法 Specific identification
/ u; l1 n% x' q加权平均法 Weighted average
先进先出法 First-in, first-out or FIFO
4 P. d* H( W7 x- ^7 ^$ L* \" J后进先出法 Lost-in, first-out or LIFO
移动平均法 Moving average
9 P, P" {5 A8 {3 D1 o成本或市价孰低法 Lower of cost or market or LCM
市价 Market value
2 N, A3 @0 y' q# d+ }! [重置成本 Replacement cost
可变现净值 Net realizable value
上限 Upper limit
4 i- c3 X5 V( `下限 Lower limit
毛利法 Gross margin method
零售价格法 Retail method
成本率 Cost ratio
9 X1 g0 P6 p0 Y5 f. Z. B
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（5）长期投资
4 b. }( m: ]$ [3 F, g& @6 {长期投资 Long-term investment
( `6 G0 u) m$ L" ^2 s8 q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
+ t3 F, A' P. c6 a5 f- j合并法 Consolidation method
9 L& T& H$ C! M: R3 h股利宣布日 Declaration date
股权登记日 Date of record
; S( m0 G+ r7 o0 d( I除息日 Ex-dividend date
  D5 c# q) ~  y付息日 Payment date
! M& C$ h$ C2 a7 C  A债券面值 Face value, Par value
债券折价 Discount on bonds
( f/ X6 x9 T8 s) E债券溢价 Premium on bonds
票面利率 Contract interest rate, stated rate
  Z' b2 d: M$ H; X9 M* d市场利率 Market interest ratio, Effective rate
) w7 \8 F3 X& l6 q, L5 H普通股 Common Stock
优先股 Preferred Stock
现金股利 Cash dividends
股票股利 Stock dividends
4 e3 t2 @7 B( M清算股利 Liquidating dividends
9 W+ \) h3 r# x! ^+ S到期日 Maturity date
( ]! Y/ z8 ~# N6 A5 r1 V到期值 Maturity value
+ q3 K$ [# ~& n直线摊销法 Straight-Line method of amortization
实际利息摊销法 Effective-interest method of amortization
# U: e5 {! @) Z3 Y" U3 U+ U& Q
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5 I- S8 N; X& H! @% i0 Y# p（6）固定资产
固定资产 Plant assets or Fixed assets
原值 Original value
  Q1 i$ u' T! t4 m$ |  L预计使用年限 Expected useful life
. t2 T& C7 {7 T: n+ j% x1 \( @6 e预计残值 Estimated residual value
折旧费用 Depreciation expense
- ]2 W  g$ `1 ?6 s; X累计折旧 Accumulated depreciation
帐面价值 Carrying value
) W) U6 \) E" C7 H应提折旧成本 Depreciation cost
7 p" |' _9 Z( L% D+ Z, {净值 Net value
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)
! l' s8 V5 h. r加速折旧法 Accelerated depreciation method
( C2 h; n0 j1 o( d# J9 K双倍余额递减法 Double-declining balance method (DDB)
年数总和法 Sum-of-the-years-digits method (SYD)
以旧换新 Trade in
: Z7 p" @5 z1 E0 D1 }/ y$ S  M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
最低租赁付款额 Minimum lease payments
0 j% v& Z- B6 ?! s. M--------------------------------------------------------
' v2 Q% P' D/ d. Q3 N: Q* a! R（7）无形资产
% B9 K8 L* L8 A: e# W4 N无形资产 Intangible assets
& D% g8 d1 B/ n) e, ?2 C  Y8 ^专利权 Patents
商标权 Trademarks, Trade names
& t3 |; E7 U+ _著作权 Copyrights
6 ~/ s! Y& N! P% C特许权或专营权 Franchises
" j3 S/ A( Y; n$ u- T4 A4 x商誉 Goodwill
  K( G) M/ `; e9 v开办费 Organization cost
4 r% I! c* D4 @! J3 G7 t, C1 I0 [租赁权 Leasehold
0 `+ y$ {0 ^# h9 [  ?摊销 Amortization
4 a6 x$ N& ~9 N) a--------------------------------------------------------
1 J0 W! W3 W; |- e$ @（8）流动负债
负债 Liability
流动负债 Current liability
应付帐款 Account payable
应付票据 Notes payable
$ e$ R3 e; r0 @8 D1 M贴现票据 Discount notes
# a( @" W0 L" K长期负债一年内到期部分 Current maturities of long-term liabilities
* ]: w1 g) d) p2 j应付股利 Dividends payable
预收收益 Prepayments by customers
; ?; Q8 o: D/ f: G- S- o存入保证金 Refundable deposits
应付费用 Accrual expense
$ q* b: V* }; r* O/ I增值税 value added tax
营业税 Business tax
+ e* a# |( t% L0 e# l应付所得税 Income tax payable
应付奖金 Bonuses payable
2 h5 ^5 E5 t, d1 ?( Q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
! ~* W/ Y1 {8 a1 S) ~& S或有负债 Contingent
5 [5 `( B+ [/ S或有损失 Loss contingencies
或有利得 Gain contingencies
% a  S2 J5 J& p$ @/ S% ~永久性差异 Permanent difference
2 [* y, ^4 Z' a% F. L时间性差异 Timing difference
  X3 I: \& @  U$ s- {" A7 a7 M应付税款法 Taxes payable method
纳税影响会计法 Tax effect accounting method
' u/ n1 t. a4 [- B/ Y9 N递延所得税负债法 Deferred income tax liability method

3 V  \; x) s" F+ @0 h* ?; G  r------------------------------------------------------------
# g/ B! A9 h- \6 b+ k' }（9）长期负债
( t+ c4 r* [- I6 q8 p( X9 V长期负债 Long-term Liabilities
2 @3 H+ q3 r# b* {, E8 @2 g) d+ L应付公司债券 Bonds payable
有担保品的公司债券 Secured Bonds
$ x7 Y; J/ Z8 q' \4 y  l6 ]4 I$ C2 j' w抵押公司债券 Mortgage Bonds
5 @& [# f+ v$ c保证公司债券 Guaranteed Bonds
信用公司债券 Debenture Bonds
. y% A( s- u' f1 Y% y) |/ f: z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
记名公司债券 Registered Bonds
& r& ~3 V2 k% _: v" p+ G无记名公司债券 Coupon Bonds
普通公司债券 Ordinary Bonds
* s7 j& v0 _8 u( W! i3 L收益公司债券 Income Bonds
名义利率，票面利率 Nominal rate
, G4 g2 X. B4 O! ^& w实际利率 Actual rate
/ i$ [) v6 B- X- k/ V+ h有效利率 Effective rate
: i& |% A1 e! p3 Z0 k( y/ M溢价 Premium
% Q. p* C6 ~& B8 A/ O4 I折价 Discount
面值 Par value
直线法 Straight-line method
8 ^0 K/ \% I8 Q7 \9 h% l实际利率法 Effective interest method
$ a6 X8 V5 [2 g: \到期直接偿付 Repayment at maturity
0 P8 J, z5 Q$ k4 p5 e提前偿付 Repayment at advance
偿债基金 Sinking fund
+ r1 b: K( g6 W" Z长期应付票据 Long-term notes payable
抵押借款 Mortgage loan
# L. A' K  i. C6 M" y% a--------------------------------------------------
* z3 L3 W1 r; r% o# s（10）业主权益
2 ]8 B- f! L& x1 n权益 Equity
9 o3 q6 V5 X+ o* N( b$ W/ s业主权益 Owner's equity
2 d  A8 P# l7 V; J股东权益 Stockholder's equity
投入资本 Contributed capital
) g, T2 B- Z" s" E. A0 `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
实收资本 Issued capital stock
8 y0 x, u6 b/ h& f5 ?9 Z发行在外股本 Outstanding capital stock
库藏股 Treasury stock
5 [& L) v! d) D: @* ?+ R0 l- ]普通股 Common stock
优先股 Preferred stock
  l1 p$ l6 ^; D, s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
" R7 y! N6 @' _/ k) l( B" N1 O非部分参加优先股 Nonpartially participating preferred stock
现金发行 Issuance for cash
; c$ S1 _- I9 D9 P- c  h9 d非现金发行 Issuance for noncash consideration
股票的合并发行 Lump-sum sales of stock
; ~; B: a% S5 ?' D4 \; a  j8 A发行成本 Issuance cost
8 x! {) b3 @7 A: b" q7 m8 z5 B成本法 Cost method
面值法 Par value method
捐赠资本 Donated capital
盈余分配 Distribution of earnings
# R6 i: T6 \' o# v/ M4 z! S6 i+ E4 s股利 Dividend
/ \. c; m, P9 \. n7 F. p股利政策 Dividend policy
宣布日 Date of declaration
8 H/ W5 _6 Z) v" f; d$ d! E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
5 U  Y1 [: J0 C0 C0 R3 O股票股利 Stock dividend
$ s9 H- y% S. W4 h' |拨款 appropriation
; r  E* M# j* u$ o: H------------------------------------------------------------
（11）财务报表
: u# }: ^6 a) M& Q财务报表 Financial Statement
6 j$ c# ]0 v4 o2 g7 X资产负债表 Balance Sheet
1 i0 V* ?  z: [6 F8 F. K1 O收益表 Income Statement
帐户式 Account form
% [6 h! X. i& `& O2 F6 q+ @" L报告式 Report form
编制（报表） Prepare
  B4 {+ i2 I% s; h& b8 i工作底稿 Worksheet
多步式 Multi-step
单步式 Single-step
2 v8 T: [" j/ z5 _. T4 R-----------------------------------------------------------
' o+ f' o9 u# f. Z7 V  E) e$ o6 ~) f4 V（12）财务状况变动表
财务状况变动表中的现金基础 SCFP.Cash Basis
- y+ C9 K4 q9 Y: |0 Z（现金流量表）
: p, a* }5 e3 J. a: O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）
营运资金 Working Capital
% `7 @+ s7 n- y3 _) v* ]0 X$ e+ c) o全部资源概念 All-resources concept
直接交换业务 Direct exchanges
6 P% h3 g7 r: a3 w# ~4 H& f* D正常营业活动 Normal operating activities
财务活动 Financing activities
: h' \+ @5 D8 D4 ~投资活动 Investing activities
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) S+ ]; s4 D. u# e  i7 M+ v* `! U（13）财务报表分析
1 r* X1 L! u8 T财务报表分析 Analysis of financial statements
3 W7 V: e  U7 r- r比较财务报表 Comparative financial statements
- x9 ~- u2 \* o9 Z7 H: x  K# U) [趋势百分比 Trend percentage
: M: m7 \4 r. M4 Y+ g8 B+ Q比率 Ratios
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
4 f& ?0 r  `5 b" z. n# L  z/ s普通股每股帐面价值 Book value per share of common stock
  @- `' b/ C2 e6 H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
* ~: s. [2 u) g" _/ C) o已获利息倍数 Number of times interest earned
债券比率 Debt ratio
- d+ J, I. @' U5 z; u优先股收益率 Yield rate on preferred stock
营运资本 Working Capital
周转 Turnover
& N3 A* x# z6 z6 b( ]: K存货周转率 Inventory turnover
应收帐款周转率 Accounts receivable turnover
流动比率 Current ratio
速动比率 Quick ratio
酸性试验比率 Acid test ratio
) Z% b$ Q) {+ p------------------------------------------------------------
0 P' j2 _/ |" }$ G
（14）合并财务报表
合并财务报表 Consolidated financial statements
, X# z7 h. |! K吸收合并 Merger
创立合并 Consolidation
: @6 E9 i1 S" g$ J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
购买合并 Combination by purchase
权益法 Equity method
' i, O, x6 \1 ^( h" X成本法 Cost method

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（15）物价变动中的会计计量
9 l0 g- v, M0 A. F) S# b3 O物价变动之会计 Price-level changes accounting
一般物价水平会计 General price-level accounting
6 ?# D4 B. J: C, u7 P- e% q货币购买力会计 Purchasing-power accounting
统一币值会计 Constant dollar accounting
! A6 v6 C0 c& t9 g  ?6 s% F历史成本 Historical cost
  ]: L, Y  d9 I. G+ n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
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
! m  a5 _0 [$ a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
货币性负债 Monetary liabilities
! S5 Q% ]/ m& S) H货币购买力损益 Purchasing-power gains or losses
: l: L& w- {. O- f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
) F6 H! g9 k- x$ k8 b7 S) U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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