1、財務(wù)術(shù)語中英文對照一、會計與會計理論 會計 accounting 決策人 Decision Maker 投資人 Investor 股東 Shareholder 債權(quán)人 Creditor 財務(wù)會計 Financial Accounting 管理會計 Management Accounting 成本會計 Cost Accounting 私業(yè)會計 Private Accounting 公眾會計 Public Accounting 注冊會計師 CPA Certified Public Accountant 國際會計準(zhǔn)則委員會 IASC 美國注冊會計師協(xié)會 AICPA 財務(wù)會計準(zhǔn)則委員會 FASB 管理

2、會計協(xié)會 IMA 美國會計學(xué)會 AAA 稅務(wù)稽核署 IRS 獨資企業(yè) Proprietorship 合伙人企業(yè) Partnership 公司 Corporation 會計目標(biāo) Accounting Objectives 會計假設(shè) Accounting Assumptions 會計要素 Accounting Elements 會計原則 Accounting Principles 會計實務(wù)過程 Accounting Procedures 財務(wù)報表 Financial Statements 財務(wù)分析Financial Analysis 會計主體假設(shè) Separate-entity Assumptio

3、n 貨幣計量假設(shè) Unit-of-measure Assumption 持續(xù)經(jīng)營假設(shè) Continuity(Going-concern) Assumption 會計分期假設(shè) Time-period Assumption 資產(chǎn) Asset 負(fù)債 Liability 業(yè)主權(quán)益 Owner's Equity 收入 Revenue 費用 Expense 收益 Income 虧損 Loss 歷史成本原則 Cost Principle 收入實現(xiàn)原則 Revenue Principle 配比原則 Matching Principle 全面披露原則 Full-disclosure (Reporting

4、) Principle 客觀性原則 Objective Principle 一致性原則 Consistent Principle 可比性原則 Comparability Principle 重大性原則 Materiality Principle 穩(wěn)健性原則 Conservatism Principle 權(quán)責(zé)發(fā)生制 Accrual Basis 現(xiàn)金收付制 Cash Basis 財務(wù)報告 Financial Report 流動資產(chǎn) Current assets 流動負(fù)債 Current Liabilities 長期負(fù)債 Long-term Liabilities 投入資本 Contributed

5、Capital 留存收益 Retained Earning - 二、會計循環(huán) 會計循環(huán) Accounting Procedure/Cycle 會計信息系統(tǒng) Accounting information System 帳戶 Ledger 會計科目 Account 會計分錄 Journal entry 原始憑證 Source Document 日記帳 Journal 總分類帳 General Ledger 明細(xì)分類帳 Subsidiary Ledger 試算平衡 Trial Balance 現(xiàn)金收款日記帳 Cash receipt journal 現(xiàn)金付款日記帳 Cash disbursement

6、s journal 銷售日記帳 Sales Journal 購貨日記帳 Purchase Journal 普通日記帳 General Journal 工作底稿 Worksheet 調(diào)整分錄 Adjusting entries 結(jié)帳 Closing entries - 三、現(xiàn)金與應(yīng)收帳款 現(xiàn)金 Cash 銀行存款 Cash in bank 庫存現(xiàn)金 Cash in hand 流動資產(chǎn) Current assets 償債基金 Sinking fund 定額備用金 Imprest petty cash 支票 Check(cheque) 銀行對帳單 Bank statement 銀行存款調(diào)節(jié)表 Ban

7、k reconciliation statement 在途存款 Outstanding deposit 在途支票 Outstanding check 應(yīng)付憑單 Vouchers payable 應(yīng)收帳款 Account receivable 應(yīng)收票據(jù) Note receivable 起運點交貨價 F.O.B shipping point 目的地交貨價 F.O.B destination point 商業(yè)折扣 Trade discount 現(xiàn)金折扣 Cash discount 銷售退回及折讓 Sales return and allowance 壞帳費用 Bad debt expense 備抵法

8、 Allowance method 備抵壞帳 Bad debt allowance 損益表法 Income statement approach 資產(chǎn)負(fù)債表法 Balance sheet approach 帳齡分析法 Aging analysis method 直接沖銷法 Direct write-off method 帶息票據(jù) Interest bearing note 不帶息票據(jù) 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 Promisso

9、ry note 貼現(xiàn) Discount 背書 Endorse 拒付費 Protest fee com - 四、存貨 存貨 Inventory 商品存貨 Merchandise inventory 產(chǎn)成品存貨 Finished goods inventory 在產(chǎn)品存貨 Work in process inventory 原材料存貨 Raw materials inventory 起運地離岸價格 F.O.B shipping point 目的地抵岸價格 F.O.B destination 寄銷 Consignment 寄銷人 Consignor 承銷人 Consignee 定期盤存 Period

10、ic inventory 永續(xù)盤存 Perpetual inventory 購貨 Purchase 購貨折讓和折扣 Purchase allowance and discounts 存貨盈余或短缺 Inventory overages and shortages 分批認(rèn)定法 Specific identification 加權(quán)平均法 Weighted average 先進先出法 First-in, first-out or FIFO 后進先出法 Lost-in, first-out or LIFO 移動平均法 Moving average 成本或市價孰低法 Lower of cost or m

11、arket or LCM 市價 Market value 重置成本 Replacement cost 可變現(xiàn)凈值 Net realizable value 上限 Upper limit 下限 Lower limit 毛利法 Gross margin method 零售價格法 Retail method 成本率 Cost ratio - 五、長期投資 長期投資 Long-term investment 長期股票投資 Investment on stocks 長期債券投資 Investment on bonds 成本法 Cost method 權(quán)益法 Equity method 合并法 Conso

12、lidation method 股利宣布日 Declaration date 股權(quán)登記日 Date of record 除息日 Ex-dividend date 付息日 Payment date 債券面值 Face value, Par value 債券折價 Discount on bonds 債券溢價 Premium on bonds 票面利率 Contract interest rate, stated rate 市場利率 Market interest ratio, Effective rate 普通股 Common Stock 優(yōu)先股 Preferred Stock 現(xiàn)金股利 Cash

13、 dividends 股票股利 Stock dividends 清算股利 Liquidating dividends 到期日 Maturity date 到期值 Maturity value 直線攤銷法 Straight-Line method of amortization 實際利息攤銷法 Effective-interest method of amortization - 六、固定資產(chǎn) 固定資產(chǎn) Plant assets or Fixed assets 原值 Original value 預(yù)計使用年限 Expected useful life 預(yù)計殘值 Estimated residua

14、l value 折舊費用 Depreciation expense 累計折舊 Accumulated depreciation 帳面價值 Carrying value 應(yīng)提折舊成本 Depreciation cost 凈值 Net value 在建工程 Construction-in-process 磨損 Wear and tear 過時 Obsolescence 直線法 Straight-line method (SL) 工作量法 Units-of-production method (UOP) 加速折舊法 Accelerated depreciation method 雙倍余額遞減法 Do

15、uble-declining balance method (DDB) 年數(shù)總和法 Sum-of-the-years-digits method (SYD) 以舊換新 Trade in 經(jīng)營租賃 Operating lease 融資租賃 Capital lease 廉價購買權(quán) Bargain purchase option (BPO) 資產(chǎn)負(fù)債表外籌資 Off-balance-sheet financing 最低租賃付款額 Minimum lease payments - 七、無形資產(chǎn) 無形資產(chǎn) Intangible assets 專利權(quán) Patents 商標(biāo)權(quán) Trademarks, Tra

16、de names 著作權(quán) Copyrights 特許權(quán)或?qū)I權(quán) Franchises 商譽 Goodwill 開辦費 Organization cost 租賃權(quán) Leasehold 攤銷 Amortization - 八、流動負(fù)債 負(fù)債 Liability 流動負(fù)債 Current liability 應(yīng)付帳款 Account payable 應(yīng)付票據(jù) Notes payable 貼現(xiàn)票據(jù) Discount notes 長期負(fù)債一年內(nèi)到期部分 Current maturities of long-term liabilities 應(yīng)付股利 Dividends payable 預(yù)收收益 Prep

17、ayments by customers 存入保證金 Refundable deposits 應(yīng)付費用 Accrual expense 增值稅 value added tax 營業(yè)稅 Business tax 應(yīng)付所得稅 Income tax payable 應(yīng)付獎金 Bonuses payable 產(chǎn)品質(zhì)量擔(dān)保負(fù)債 Estimated liabilities under product warranties 贈品和兌換券 Premiums, coupons and trading stamps 或有事項 Contingency 或有負(fù)債 Contingent 或有損失 Loss contin

18、gencies 或有利得 Gain contingencies 永久性差異 Permanent difference 時間性差異 Timing difference 應(yīng)付稅款法 Taxes payable method 納稅影響會計法 Tax effect accounting method 遞延所得稅負(fù)債法 Deferred income tax liability method - 九、長期負(fù)債 長期負(fù)債 Long-term Liabilities 應(yīng)付公司債券 Bonds payable 有擔(dān)保品的公司債券 Secured Bonds 抵押公司債券 Mortgage Bonds 保證公司

19、債券 Guaranteed Bonds 信用公司債券 Debenture Bonds 一次還本公司債券 Term Bonds 分期還本公司債券 Serial Bonds 可轉(zhuǎn)換公司債券 Convertible Bonds 可贖回公司債券 Callable Bonds 可要求公司債券 Redeemable Bonds 記名公司債券 Registered Bonds 無記名公司債券 Coupon Bonds 普通公司債券 Ordinary Bonds 收益公司債券 Income Bonds 名義利率，票面利率 Nominal rate 實際利率 Actual rate 有效利率 Effective

20、 rate 溢價 Premium 折價 Discount 面值 Par value 直線法 Straight-line method 實際利率法 Effective interest method 到期直接償付 Repayment at maturity 提前償付 Repayment at advance 償債基金 Sinking fund 長期應(yīng)付票據(jù) Long-term notes payable 抵押借款 Mortgage loan - 十、業(yè)主權(quán)益 權(quán)益 Equity 業(yè)主權(quán)益 Owner's equity 股東權(quán)益 Stockholder's equity 投入資本

21、Contributed capital 繳入資本 Paid-in capital 股本 Capital stock 資本公積 Capital surplus 留存收益 Retained earnings 核定股本 Authorized capital stock 實收資本 Issued capital stock 發(fā)行在外股本 Outstanding capital stock 庫藏股 Treasury stock 普通股 Common stock 優(yōu)先股 Preferred stock 累積優(yōu)先股 Cumulative preferred stock 非累積優(yōu)先股 Noncumulative

22、 preferred stock 完全參加優(yōu)先股 Fully participating preferred stock 部分參加優(yōu)先股 Partially participating preferred stock 非部分參加優(yōu)先股 Nonpartially participating preferred stock 現(xiàn)金發(fā)行 Issuance for cash 非現(xiàn)金發(fā)行 Issuance for noncash consideration 股票的合并發(fā)行 Lump-sum sales of stock 發(fā)行成本 Issuance cost 成本法 Cost method 面值法 Par

23、value method 捐贈資本 Donated capital 盈余分配 Distribution of earnings 股利 Dividend 股利政策 Dividend policy 宣布日 Date of declaration 股權(quán)登記日 Date of record 除息日 Ex-dividend date 股利支付日 Date of payment 現(xiàn)金股利 Cash dividend 股票股利 Stock dividend 撥款 appropriation - 十一、財務(wù)報表 財務(wù)報表 Financial Statement 資產(chǎn)負(fù)債表 Balance Sheet 收益表

24、Income Statement 帳戶式 Account Form 報告式 Report Form 編制（報表） Prepare 工作底稿 Worksheet 多步式 Multi-step 單步式 Single-step - 十二、財務(wù)狀況變動表 財務(wù)狀況變動表中的現(xiàn)金基礎(chǔ) SCFP.Cash Basis （現(xiàn)金流量表） 財務(wù)狀況變動表中的營運資金基礎(chǔ) SCFP.Working Capital Basis （資金來源與運用表） 營運資金 Working Capital 全部資源概念 All-resources concept 直接交換業(yè)務(wù) Direct exchanges 正常營業(yè)活動 Nor

25、mal operating activities 財務(wù)活動 Financing activities 投資活動 Investing activities - 十三、財務(wù)報表分析 財務(wù)報表分析 Analysis of financial statements 比較財務(wù)報表 Comparative financial statements 趨勢百分比 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 價益比 Price-earnings ratio 普通股

26、每股帳面價值 Book value per share of common stock 資本報酬率 Return on investment 總資產(chǎn)報酬率 Return on total asset 債券收益率 Yield rate on bonds 已獲利息倍數(shù) Number of times interest earned 債券比率 Debt ratio 優(yōu)先股收益率 Yield rate on preferred stock 營運資本 Working Capital 周轉(zhuǎn) Turnover 存貨周轉(zhuǎn)率 Inventory turnover 應(yīng)收帳款周轉(zhuǎn)率 Accounts receiva

27、ble turnover 流動比率 Current ratio 速動比率 Quick ratio 酸性試驗比率 Acid test ratio - 十四、合并財務(wù)報表 合并財務(wù)報表 Consolidated financial statements 吸收合并 Merger 創(chuàng)立合并 Consolidation 控股公司 Parent company 附屬公司 Subsidiary company 少數(shù)股權(quán) Minority interest 權(quán)益聯(lián)營合并 Pooling of interest 購買合并 Combination by purchase 權(quán)益法 Equity method 成本法

28、 Cost method - 十五、物價變動中的會計計量 物價變動之會計 Price-level changes accounting 一般物價水平會計 General price-level accounting 貨幣購買力會計 Purchasing-power accounting 統(tǒng)一幣值會計 Constant dollar accounting 歷史成本 Historical cost 現(xiàn)行價值會計 Current value accounting 現(xiàn)行成本 Current cost 重置成本 Replacement cost 物價指數(shù) Price-level index 國民生產(chǎn)總值

29、物價指數(shù) Gross national product implicit price deflator (or GNP deflator) 消費物價指數(shù) Consumer price index (or CPI) 批發(fā)物價指數(shù) Wholesale price index 貨幣性資產(chǎn) Monetary assets 貨幣性負(fù)債 Monetary liabilities 貨幣購買力損益 Purchasing-power gains or losses 資產(chǎn)持有損益 Holding gains or losses 未實現(xiàn)的資產(chǎn)持有損益 Unrealized holding gains or loss

30、es中英文會計科目對照表會 計 科 目 accounting subject順序號serial number編號code number會計科目名稱accounting subject會計科目適用范圍accounting subject range of application一、資產(chǎn)類1 1001 庫存現(xiàn)金 cash on hand2 1002 銀行存款 bank deposit5 1015 其他貨幣資金 other monetary capital9 1101 交易性金融資產(chǎn) transaction monetary assets11 1121 應(yīng)收票據(jù) notes receivable12

31、 1122 應(yīng)收賬款 Account receivable13 1123 預(yù)付賬款 account prepaid14 1131 應(yīng)收股利 dividend receivable15 1132 應(yīng)收利息 accrued interest receivable21 1231 其他應(yīng)收款 accounts receivable-others22 1241 壞賬準(zhǔn)備 had debts reserve28 1401 材料采購 procurement of materials29 1402 在途物資 materials in transit30 1403 原材料 raw materials32 140

32、6 庫存商品 commodity stocks33 1407 發(fā)出商品 goods in transit36 1412 包裝物及低值易耗品 wrappage and low value and easily wornout articles42 1461 存貨跌價準(zhǔn)備 reserve against stock price declining43 1501 待攤費用 fees to be apportioned45 1521 持有至到期投資 hold investment due46 1522 持有至到期投資減值準(zhǔn)備 hold investment due reduction reserve4

33、7 1523 可供出售金融資產(chǎn) financial assets available for sale48 1524 長期股權(quán)投資 long-term stock ownership investment49 1525 長期股權(quán)投資減值準(zhǔn)備 long-term stock ownership investment reduction reserve50 1526 投資性房地產(chǎn) investment real eastate51 1531 長期應(yīng)收款 long-term account receivable52 1541 未實現(xiàn)融資收益 unrealized financing income54

34、 1601 固定資產(chǎn) permanent assets55 1602 累計折舊 accumulated depreciation56 1603 固定資產(chǎn)減值準(zhǔn)備permanent assets reduction reserve57 1604 在建工程 construction in process58 1605 工程物資 engineer material59 1606 固定資產(chǎn)清理 disposal of fixed assets60 1611 融資租賃資產(chǎn) 租賃專用 financial leasing assets exclusively for leasing61 1612 未擔(dān)保余值

35、 租賃專用 unguaranteed residual value exclusively for leasing62 1621 生產(chǎn)性生物資產(chǎn) 農(nóng)業(yè)專用 productive living assets exclusively for agriculture63 1622 生產(chǎn)性生物資產(chǎn)累計折舊 農(nóng)業(yè)專用 productive living assets accumulated depreciation exclusively for agriculture64 1623 公益性生物資產(chǎn) 農(nóng)業(yè)專用 non-profit living assets exclusively for agricu

36、lture65 1631 油氣資產(chǎn) 石油天然氣開采專用 oil and gas assets exclusively for oil and gas exploitation66 1632 累計折耗 石油天然氣開采專用 accumulated depletion exclusively for oil and gas exploitation67 1701 無形資產(chǎn) intangible assets68 1702 累計攤銷 accumulated amortization69 1703 無形資產(chǎn)減值準(zhǔn)備 intangible assets reduction reserve70 1711 商

37、譽 business reputation71 1801 長期待攤費用 long-term deferred expenses72 1811 遞延所得稅資產(chǎn) deferred income tax assets73 1901 待處理財產(chǎn)損溢 waiting assets profit and loss二、負(fù)債類 debt group74 2001 短期借款 short-term loan81 2101 交易性金融負(fù)債 transaction financial liabilities83 2201 應(yīng)付票據(jù) notes payable84 2202 應(yīng)付賬款 account payable85

38、 2205 預(yù)收賬款 item received in advance86 2211 應(yīng)付職工薪酬 employee pay payable87 2221 應(yīng)交稅費 tax payable88 2231 應(yīng)付股利 dividend payable89 2232 應(yīng)付利息 interest payable90 2241 其他應(yīng)付款 other account payable97 2401 預(yù)提費用 withholding expenses98 2411 預(yù)計負(fù)債 estimated liabilities99 2501 遞延收益 deferred income100 2601 長期借款 mone

39、y borrowed for long term101 2602 長期債券 long-term bond106 2801 長期應(yīng)付款 long-term account payable107 2802 未確認(rèn)融資費用 unacknowledged financial charges108 2811 專項應(yīng)付款 special accounts payable109 2901 遞延所得稅負(fù)債 deferred income tax liabilities三、共同類112 3101 衍生工具 derivative tool113 3201 套期工具 arbitrage tool114 3202 被

40、套期項目 arbitrage project四、所有者權(quán)益類115 4001 實收資本 paid-up capital116 4002 資本公積 contributed surplus117 4101 盈余公積 earned surplus119 4103 本年利潤 profit for the current year120 4104 利潤分配 allocation of profits121 4201 庫存股 treasury stock五、成本類122 5001 生產(chǎn)成本 production cost123 5101 制造費用 cost of production124 5201 勞務(wù)

41、成本 service cost125 5301 研發(fā)支出 research and development expenditures126 5401 工程施工 建造承包商專用 engineering construction exclusively for construction contractor127 5402 工程結(jié)算 建造承包商專用 engineering settlement exclusively for construction contractor128 5403 機械作業(yè) 建造承包商專用 mechanical operation exclusively for const

42、ruction contractor六、損益類129 6001 主營業(yè)務(wù)收入 main business income130 6011 利息收入 金融共用 interest income financial sharing135 6051 其他業(yè)務(wù)收入 other business income136 6061 匯兌損益 金融專用 exchange gain or loss exclusively for finance137 6101 公允價值變動損益 sound value flexible loss and profit138 6111 投資收益 income on investment

43、142 6301 營業(yè)外收入 nonrevenue receipt143 6401 主營業(yè)務(wù)成本 main business cost144 6402 其他業(yè)務(wù)支出 other business expense145 6405 營業(yè)稅金及附加 business tariff and annex146 6411 利息支出 金融共用 interest expense financial sharing155 6601 銷售費用 marketing cost156 6602 管理費用 managing cost157 6603 財務(wù)費用 financial cost158 6604 勘探費用 exp

44、loration expense159 6701 資產(chǎn)減值損失 loss from asset devaluation160 6711 營業(yè)外支出 nonoperating expense161 6801 所得稅 income tax162 6901 以前年度損益調(diào)整 prior year profit and loss adjustment經(jīng)濟學(xué)專業(yè)詞匯中英文對照A 20accounting 會計accounting cost 會計成本accounting profit 會計利潤adverse selection 逆向選擇allocation 配置allocation of resource

45、s 資源配置allocative efficiency 配置效率antitrust legislation 反托拉斯法arc elasticity 弧彈性assumption 假設(shè)asymmetric information 非對稱性信息average 平均average cost 平均成本average cost pricing 平均成本定價法average fixed cost 平均固定成本average product of capital 資本平均產(chǎn)量average product of labour 勞動平均產(chǎn)量average revenue 平均收益average total cost 平均總成本average variable cost 平均可變成本B 12barriers to entry 進入壁壘base year 基年bilateral monopoly 雙邊壟斷benefit 收益black market 黑市bliss point 極樂點boundary point 邊界點break even point 收支相抵點budget 預(yù)算budget constraint 預(yù)算約束budget line 預(yù)算線budget set 預(yù)算集C 75capital 資本cap