财会金融和商务名词汉英对照表

财会名词汉英对照表一、会计与会计理论 会计 accounting 决策人 Decision Maker 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 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 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 独资企业 Proprietorship 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 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 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 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owners Equity 收入 Revenue 费用 Expense 收益 Income 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 全面披露原则 Full-disclosure (Reporting) principle 客观性原则 Objective Principle 一致性原则 Consistent Principle 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 现金收付制 Cash Basis 财务报告 Financial Report 流动资产 Current assets 流动负债 Current Liabilities 长期负债 Long-term Liabilities 投入资本 Contributed Capital 留存收益 Retained Earning 二、会计循环 会计循环 Accounting Procedure/Cycle 会计信息系统 Accounting information System 帐户 Ledger 会计科目 Account 会计分录 Journal entry 原始凭证 Source Document 日记帐 Journal 总分类帐 General Ledger 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 销售日记帐 Sales Journal 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 三、现金与应收帐款 现金 Cash 银行存款 Cash in bank 库存现金 Cash in hand 流动资产 Current assets 偿债基金 Sinking fund 定额备用金 Imprest petty cash 支票 Check(cheque) 银行对帐单 Bank statement 银行存款调节表 Bank reconciliation statement 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 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 坏帐费用 Bad debt expense 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 帐龄分析法 Aging analysis method 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 出票人 Maker 受款人 Payee 本金 Principal 利息率 Interest rate 到期日 Maturity date 本票 Promissory note 贴现 Discount 背书 Endorse 拒付费 Protest fee 四、存货 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 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 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 分批认定法 Specific identification 加权平均法 Weighted average 先进先出法 First-in, first-out or FIFO 后进先出法 Lost-in, first-out or LIFO 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 重置成本 Replacement cost 可变现净值 Net realizable value 上限 Upper limit 下限 Lower limit 毛利法 Gross margin method 零售价格法 Retail method 成本率 Cost ratio 五、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 权益法 Equity method 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 债券面值 Face value, Par value 债券折价 Discount on bonds 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 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 六、固定资产 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 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 过时 Obsolescence 直线法 Straight-line method (SL) 工作量法 Units-of-production method (UOP) 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) 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 最低租赁付款额 Minimum lease payments 七、无形资产 无形资产 Intangible assets 专利权 Patents 商标权Trademarks, Trade names 著作权 Copyrights 特许权或专营权 Franchises 商誉 Goodwill 开办费 Organization cost 租赁权 Leasehold 摊销 Amortization 八、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 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 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 营业税 Business tax 应付所得税 Income tax payable 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 或有事项 Contingency 或有负债 Contingent 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 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 九、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 抵押公司债券 Mortgage Bonds 保证公司债券 Guaranteed Bonds 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 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 名义利率，票面利率 Nominal rate 实际利率 Actual rate 有效利率 Effective rate 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 提前偿付 Repayment at advance 偿债基金 Sinking fund 长期应付票据 Long-term notes payable 抵押借款 Mortgage loan 十、业主权益 权益 Equity 业主权益 Owners equity 股东权益 Stockholders equity 投入资本 Contributed capital 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 发行在外股本 Outstanding capital stock 库藏股 Treasury stock 普通股 Common stock 优先股 Preferred stock 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 现金发行 Issuance for cash 非现金发行 Issuance for noncash consideration 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 股利 Dividend 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 现金股利 Cash dividend 股票股利 Stock dividend 拨款 appropriation 十一、财务报表 财务报表 Financial Statement 资产负债表 Balance Sheet 收益表 Income Statement 帐户式 Account Form 报告式 Report Form 编制（报表） Prepare 工作底稿 Worksheet 多步式 Multi-step 单步式 Single-step 十二、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 （资金来源与运用表） 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 财务活动 Financing activities 投资活动 Investing activities 十三、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 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 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 债券比率 Debt ratio 优先股收益率 Yield rate on preferred stock 营运资本 Working Capital 周转 Turnover 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 十四、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 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 成本法 Cost method 十五、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 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 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) 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 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 一贯原则consistency人名帐户personalaccount工作底稿workingpaper已承兑汇票accepteddraft/bill已发行股本issuedcapital己催缴股本called-upcapital己缴股本paid-upcapital已赎回票据retiredbill欠付催缴股款callsinarrear毛存现金cashinhand毛利grossprofit毛利率grossprofitratio/margin毛损grossloss日记簿journal月结单monthlystatement少量余额minoritybalance分配allocation分类帐ledger公证文件noting分摊apportionment加成mark-up永久业权freehold主要成本primecost未催缴股本uncalledcapital申请及分配applicationandallotment目标条款objectclause平价发行issuedatpar出让人帐vendoraccount自平self-balancing自平分类帐self-balancingledger自动转帐autopay成本会计costaccounting共同joint存货记录簿stockrecords存货周转率stockturnoverrate存货帐stockaccount年终盘点存货year-endstocktaking企业个体businessentity合伙企业partnership在运品goodsintransit在制品work-in-progress呆帐baddebts呆帐准备provisionforbaddebts没收forfeiture利息帐法interestaccountmethod重置replacement决算表finalaccounts折扣栏discountcolumn折旧depreciation折旧帐法depreciationaccountmethod折旧准备帐法depreciationprovisionaccountmethod折价discount非人名帐户impersonalaccount抽取extract固定资产fixedassets长期负债long-termliabilities法人legalperson股本sharecapital拒付票据dishonouredbill股份share或有负债contingentliability所有权ownership承兑acceptance承兑人acceptor法定股本authorisedcapital股东主权shareholdersequity股东资金shareholdersfund受票人drawee直线折旧法straight-linedepreciationmethod直接工资directwages直接原料directmaterial直接费用directexpenses股票sharecertificate承销人consignee承销清单accountsales抵销set-offs抵销性错误compensatingerror定额制度imprestsystem科目account负债liabilities信讬人trustee按比例分配prorata背书endorsement持票人holder盈余surplus盈余分拨帐appropriationaccount重点钜数materiality重估折旧法revaluationdepreciationmethod借方debit借项通知单debitnote借项通知单(银行用)debitadvice库存现金cashinhand配比match个别several纯利netprofit纯利率netprofitratio记帐时借贷方互调completereversalofentries特别原始簿specialbookoforiginalentry原始分录错误erroroforiginalentry原始分录簿bookoforiginalentry原则性错误errorofprinciple流动资产currentassets流动负债currentliabilities流动比率currentratio流动抵押品floatingcharge租购hirepurchase租购公司hirer个体entity差额承上balancebroughtdown差额承前balancebroughtforward差额转下balancecarrieddown帐户account透支overdraft透支额度facilityextent名调乱错误errorofcommission现金日记簿cashbook现金收支帐receiptsandpaymentsaccount现金折扣cashdiscount虚帐户nominalaccount净损失netloss累积基金accumulatedfund停止经营quitconcern动用资金capitalemployed专利税royalty专利权patent货物寄销帐goodssentonconsignmentaccount票面值parvalue接纳accept净流动资产netcurrentassets速动比率liquidityratio寄销consignment寄销人consignor寄销帐consignmentaccount票据拒付手续费notingcharges票据贴现discountingbillofexchange组织大纲memorandumofassociation组织章程articlesofassociation商誉goodwill贷方credit贷项通知单creditnote贷项通知单(银行用)creditadvice提用drawings提款帐drawingsaccount费用expenses期未存货closingstock期初存货openingstock单式簿记single-entrybookkeeping备忘memorandum补助分类帐subsidiaryaccount报表statement贴现discount发票invoice发票人drawer间接工资indirectwages贴现手续费discountingcharge普通股ordinaryshares普通日记簿generaljournal普通原始簿generalbookoforiginalentry间接原料indirectmaterial间接费用indirectexpenses,overhead间接制造成本factoryoverhead开帐分录openingentries结帐分录closingentries短期合营jointventure短期合营帐jointventureaccount短期合营备忘帐memorandumjointventureaccount结算票据honourthebillofexchange超额利润superprofit资本capital资本主proprietor资本支出capitalexpenditure资本报酬率returnoncapitalemployed零用现金凭单pettycashvoucher零用现金簿pettycashbook债权人creditor债券debenture预计利息帐法interestsuspenseaccountmethod预付费用prepaidexpenses预取收益receiptinadvance会计等式accountingequation损益帐profitandlossaccount损益计算incomedetermination过帐posting资产assets资产负债表balancesheet资产收回价值goodsrepossessedvalue试算表trialbalance经常性项目recurrentitem溢价premium溢价发行issuedatpremium催缴股款call银行往来调节表bankreconciliationstatement复式簿记double-entrybookkeeping说明accountfor实帐户realaccount对销contra制成品finishedgoods汇票billofexchange,draft实际成本actualcost截线entershort认讲意图offer暂记帐户suspenseaccount销货成本costofgoodssold销货折扣discountsallowed销货退回簿returnsinwardsbook销货净额netsales销货发票salesinvoice销货簿salesjournal调整adjustment制造成本会计manufacturingaccount数量表达及稳定货币量度quantifiabilityandstablemonetarymeasure随要随付payableondemand余绌surplusanddeficit遗漏错误errorofomission余额承上balancebroughtdown余额承前balancebroughtforward余额递减折旧法reducingbalancedepreciationmethod余额转下balancecarrieddown历史成本historicalcost担保还款佣金delcrederecommission总分类帐generalledger应付帐款分类帐creditorsledger,purchasesledger应付帐款分类帐统制帐户creditorsledgercontrolaccount,purchasesledgercontrolaccount应收帐款分类帐debtorsledger,salesledger应收帐款分类帐统制帐户debtorsledgercontrolaccount,salesledgercontrolaccount应计收益accruedincome亏绌deficit购货折扣discountsreceived购货退出簿returnsoutwardsbook购货帐purchasesaccount购货净额netpurchases购货簿purchasesjournal营业折扣tradediscount购销帐tradingaccount购销损益帐tradingandprofitandlossaccount优先股preferenceshares应付帐款赊帐期限creditperiodreceivedformtradecreditors应付票据billpayable应收帐款赊帐期限creditperiodallowedtotradedebtors应收票据billreceivable应计基础accruedbasis购买权option偿债基金sinkingfund营运资金比率workingcapitalratio转让transfer旧换新trade-in稳健保守conservatism,prudence簿记bookkeeping继续经营goingconcern变产帐realisationaccount赎回资本准备金capitalredemptionreservefund英汉会计词汇accept接纳acceptance承兑accepteddraft/bill已承兑汇票acceptor承兑人account科目，帐户accountfor说明accountsales承销清单accountingequation会计等式accruedbasis应计基础accruedincome应计收益accumulatedfund累积基金actualcost实际成本adjustment调整allocation分配applicationandallotment申请及分配apportionment分摊appropriationaccount盈余分拨帐articlesofassociation组织章程assets资产authorisedcapital法定股本autopay自动转帐baddebts呆帐balancebroughtdown余额承上balancebroughtforward余额承前balancecarrieddown余额转下balancesheet资产负债表bankreconciliationstatement银行往来调节表billofexchange,draft汇票billpayable应付票据billreceivable应收票据bookoforiginalentry原始分录簿bookkeeping簿记businessentity企业个体call催缴股款called-upcapital己催缴股本callsinarrear欠付催缴股款capital资本capitalemployed动用资金capitalexpenditure资本支出capitalredemptionreservefund赎回资本准备金cashbook现金日记簿cashdiscount现金折扣cashinhand手存现金closingstock期未存货compensatingerror抵销性错误completereversalofentries记帐时借贷方互调conservatism稳健保守consignee承销人consignment寄销consignmentaccount寄销帐consignor寄销人consistency一贯原则contingentliability或有负债contra对销costaccounting成本会计costofgoodssold销货成本credit贷方creditadvice贷项通知单(银行用)creditnote贷项通知单creditperiodallowedtotradedebtors应收帐款赊帐期限creditperiodreceivedformtradecreditors应付帐款赊帐期限creditor债权人creditorsledger应付帐款分类帐creditorsledger