财会名词汉英对照表

Li2

（1）会计与会计理论
9 q. F1 @6 \: x) D会计 accounting
决策人 Decision Maker
投资人 Investor
& {. d. a& P" m& }股东 Shareholder
0 I7 h6 Y/ ^% |5 l  T( c债权人 Creditor
4 o- Y- ^$ d& e( g1 I" I" R7 r财务会计 Financial Accounting
管理会计 Management Accounting
6 y# H, j- \( e" L& N3 k. i成本会计 Cost Accounting
. |$ N" b7 F# E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
  Z3 \6 F, Q( i财务会计准则委员会 FASB
管理会计协会 IMA
1 y% b6 v: P% u6 g% y美国会计学会 AAA
税务稽核署 IRS
独资企业 Proprietorship
, `: G. N5 `6 r( x4 e  i; A- J' ~合伙人企业 Partnership
公司 Corporation
8 O( c  ]+ P( N3 Y. {2 [, _会计目标 Accounting Objectives
会计假设 Accounting Assumptions
/ \7 V# P+ O' O0 F会计要素 Accounting Elements
会计原则 Accounting Principles
会计实务过程 Accounting Procedures
1 ?0 ]6 g; q0 a( j! {% g5 a: V8 S财务报表 Financial Statements
; u  X) P% @1 Y2 x* V/ e2 w财务分析Financial Analysis
2 @; v# H; X3 j7 |% P& G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
0 r2 K  h, u* P5 Y* D; \会计分期假设 Time-period Assumption
资产 Asset
" d  W* }6 X4 |负债 Liability
业主权益 Owner's Equity
收入 Revenue
& S( ~# n' Z# @0 A( }  O费用 Expense
3 p' \5 U" n3 {9 X0 R收益 Income
8 K5 u& ?. T5 R2 r2 f  O" e亏损 Loss
历史成本原则 Cost Principle
收入实现原则 Revenue Principle
: R& A& S5 j4 X/ D7 u" p配比原则 Matching Principle
2 W0 w& A7 g3 f- @0 z全面披露原则 Full-disclosure (Reporting) Principle
  g7 D. l7 n, X+ l# n2 k* d$ q8 n/ U客观性原则 Objective Principle
; b; w1 q' _; E4 h2 P  ~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
, C, v( [0 u  X- H$ y& Y% v+ g权责发生制 Accrual Basis
) j9 C, e% b7 V2 M+ g现金收付制 Cash Basis
; l; ~6 i& J# e4 Y# |# E财务报告 Financial Report
流动资产 Current assets
流动负债 Current Liabilities
2 x- p/ t/ O2 K  e( J长期负债 Long-term Liabilities
( l9 [8 K  i" G& m- F3 {  T6 `投入资本 Contributed Capital
留存收益 Retained Earning

# }, R; G: P: O- q------------------------------------------------------------
8 x! ]6 Z, Y1 m9 Q1 b- o/ I' w（2）会计循环
会计循环 Accounting Procedure/Cycle
: @0 J7 u$ n9 v& i% E" j/ y! g+ @! g会计信息系统 Accounting information System
- h! c6 X% c. n, R( p/ o% {, `帐户 Ledger
& n' p" K9 q0 [) t- o. U8 ^会计科目 Account
3 p1 ~. @& t1 c* i% y  G( b会计分录 Journal entry
% O' y- W* w( r# a原始凭证 Source Document
日记帐 Journal
总分类帐 General Ledger
明细分类帐 Subsidiary Ledger
/ ]' B' b) _7 s% \2 U7 Z, I! f试算平衡 Trial Balance
现金收款日记帐 Cash receipt journal
2 o6 g# ^6 }! h1 }7 J$ s) Q4 z现金付款日记帐 Cash disbursements journal
$ L9 B7 ^; R% v: R/ C1 @( _, ?销售日记帐 Sales Journal
购货日记帐 Purchase Journal
" ]& V+ I7 }2 V" Z7 ~3 l普通日记帐 General Journal
工作底稿 Worksheet
6 k# r. c' v4 K调整分录 Adjusting entries
结帐 Closing entries
9 N/ T: R% k3 C" Z. I% n
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7 p9 S% ]- d/ B2 i, w+ I' [（3）现金与应收帐款
( j6 c) }9 a! h现金 Cash
$ w* M5 ~; F$ R  P银行存款 Cash in bank
7 p" I1 N+ `  I, S1 B2 a库存现金 Cash in hand
流动资产 Current assets
7 [2 q* B' U1 }, w% V; k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
/ b+ C# [+ t) v. D7 W银行存款调节表 Bank reconciliation statement
: }+ ?  \, S% ~( H: {9 o在途存款 Outstanding deposit
在途支票 Outstanding check
. N! ~# i  ^# n5 o4 _$ N( }应付凭单 Vouchers payable
应收帐款 Account receivable
应收票据 Note receivable
( G0 J& r3 j" ~; x: t起运点交货价 F.O.B shipping point
目的地交货价 F.O.B destination point
/ Z* T  ^% D1 R+ O商业折扣 Trade discount
$ b6 x* c+ i; f现金折扣 Cash discount
2 F+ H; c3 z' @: g# R销售退回及折让 Sales return and allowance
4 T  N5 e3 w; o; P: o  W% k; G+ I坏帐费用 Bad debt expense
备抵法 Allowance method
3 T7 C- S4 O) i9 v% w: T备抵坏帐 Bad debt allowance
; }$ }. R, @6 k/ Z损益表法 Income statement approach
4 A% l1 n* P- {资产负债表法 Balance sheet approach
帐龄分析法 Aging analysis method
: g' \* O1 K) j4 K6 E) E直接冲销法 Direct write-off method
) w& F; N; C+ s8 V3 d( m& x3 P9 D, X带息票据 Interest bearing note
5 p7 j' G+ P! N不带息票据 Non-interest bearing note
; U' W( ~( W+ v" ^9 F. D6 a出票人 Maker
& h3 ?( t8 F; U2 X( z. J8 U受款人 Payee
0 ]& B* ~, C% `6 z. n) _本金 Principal
利息率 Interest rate
到期日 Maturity date
+ N% g" k" @" ]3 e本票 Promissory note
贴现 Discount
& _  ]( u7 D- b' k( N5 Y背书 Endorse
; Z. [. H. T9 u$ }2 j拒付费 Protest fee
$ @. k; D8 V* T
: I% k; z; G/ X( m4 j------------------------------------------------------------
& o- I8 z- L: L: g（4）存货
存货 Inventory
+ O$ H' C5 k2 z% X商品存货 Merchandise inventory
! {. L8 S$ w1 c: C- ]产成品存货 Finished goods inventory
& @: l& O, ^8 b6 q6 e. \7 A# B; g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
+ O- B/ `6 {& J$ @0 _寄销 Consignment
  _9 z0 C; a& L" U$ c$ k! n4 q7 p寄销人 Consignor
- J) ]( e- W* @4 w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
. v( `- n, G5 s( s' x存货盈余或短缺 Inventory overages and shortages
& u& s8 E) O" J- Z. l  E分批认定法 Specific identification
- ]" h# K* _& W加权平均法 Weighted average
- T* O" p/ a+ z# h先进先出法 First-in, first-out or FIFO
5 A7 Y! n, P: g2 v  B" s$ J) r6 P后进先出法 Lost-in, first-out or LIFO
' f* E, D3 i/ r# ?4 Q# |& \* E% o移动平均法 Moving average
" }' @6 U) H$ Q5 L. i成本或市价孰低法 Lower of cost or market or LCM
- A9 r; @$ ]# N; Z市价 Market value
重置成本 Replacement cost
可变现净值 Net realizable value
# ~+ J$ [. E' Y" F5 X5 x上限 Upper limit
下限 Lower limit
毛利法 Gross margin method
零售价格法 Retail method
1 ]: g, z5 K' e& h# F  U成本率 Cost ratio

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( F$ E8 U% R" c( |; F9 ^（5）长期投资
长期投资 Long-term investment
! Z0 K9 B5 ~) G. [长期股票投资 Investment on stocks
" s* [4 K9 q5 s, }长期债券投资 Investment on bonds
7 c/ {, m! t0 D成本法 Cost method
8 }; Y& N# r8 _' P5 [( I- x权益法 Equity method
3 @1 [  }) f$ @# K5 ^; W8 O2 U合并法 Consolidation method
! A/ L: ~& P- k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
% _0 V; [- ~7 [, l9 }2 @. Y" _普通股 Common Stock
7 i  N" Y+ u, l0 @! q优先股 Preferred Stock
  t; I/ ?0 |7 U/ l# M6 |现金股利 Cash dividends
) Q, o& x4 a0 b股票股利 Stock dividends
. r1 K0 s( z% R3 e) {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
7 c) b, b% S. p9 I; e! k  L9 h
0 u/ M; R" r* [. O0 ~2 v+ L5 I8 r---------------------------------------------------------
9 Z8 J, C2 {4 v2 G6 G（6）固定资产
固定资产 Plant assets or Fixed assets
+ r  Q9 Y$ k$ C! X# z: h5 h  @/ w原值 Original value
* `; u% t/ R! \8 N  ?$ r- j, w5 G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
9 w9 _% ~4 o1 p4 Z& h; I帐面价值 Carrying value
应提折旧成本 Depreciation cost
- `2 t3 s& k# h净值 Net value
在建工程 Construction-in-process
磨损 Wear and tear
2 y  L! T6 e5 w2 S/ T+ O! [9 |过时 Obsolescence
9 ]! }5 `2 j+ U直线法 Straight-line method (SL)
. M7 v; L! R& K, d. r( B. L8 _4 h工作量法 Units-of-production method (UOP)
加速折旧法 Accelerated depreciation method
! ^* X2 \- I( g9 U8 N双倍余额递减法 Double-declining balance method (DDB)
+ J: }/ B' V  z- M; C0 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)
) n! N1 K8 @8 E( Z$ Q% L资产负债表外筹资 Off-balance-sheet financing
& R- t8 g4 M0 H. Y& O, J: g$ K最低租赁付款额 Minimum lease payments
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! L4 g! P! B/ y) V6 ]4 r, K（7）无形资产
. ?2 C6 n9 M0 W' k5 R无形资产 Intangible assets
  _3 |: P2 W4 {! a9 K专利权 Patents
$ Z& e( m- O- Z, _% Z商标权 Trademarks, Trade names
著作权 Copyrights
特许权或专营权 Franchises
; B; d# n" i! u! K4 I, Y& R) n商誉 Goodwill
: q. W5 H2 c) F1 l5 a开办费 Organization cost
7 f4 _3 u! ^0 E/ g租赁权 Leasehold
% a. D7 c& ^9 _' d' D摊销 Amortization
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( n* r1 s" m% c% ~* k（8）流动负债
负债 Liability
, S- ]# s5 R  }. Z: P5 S* [, L流动负债 Current liability
$ A0 J0 y+ g8 e! k应付帐款 Account payable
应付票据 Notes payable
/ T! D6 S6 v, \& {贴现票据 Discount notes
* A. m* P- ~8 X8 J( N7 k! U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
/ a; o- D. X& Z+ q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
5 E9 s: |' f9 E产品质量担保负债 Estimated liabilities under product warranties
$ W/ |: r4 P; [0 ^赠品和兑换券 Premiums, coupons and trading stamps
或有事项 Contingency
7 H1 o* v3 P0 T  M5 a3 K9 R或有负债 Contingent
/ `, r$ D3 O  J0 s或有损失 Loss contingencies
或有利得 Gain contingencies
+ u7 n' K; G9 @" C0 @( G永久性差异 Permanent difference
( K5 M0 U( N. ^7 Z  D; Z' }时间性差异 Timing difference
6 M- T/ p: ?) g应付税款法 Taxes payable method
% R- P) H& _; A) ~纳税影响会计法 Tax effect accounting method
; _( X) @6 z. C$ ~) h- N1 r+ Z. t% c递延所得税负债法 Deferred income tax liability method
- n% @9 _0 K; ^& m4 ~
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（9）长期负债
! g  _( p- r2 q. o1 I长期负债 Long-term Liabilities
4 Y  h  j( ^/ E应付公司债券 Bonds payable
7 {6 G' X" ]4 J7 b% J( M' P7 H* G有担保品的公司债券 Secured Bonds
! U& h; a5 w1 m5 L5 N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
7 s! N, J; f. f$ S& A: l分期还本公司债券 Serial Bonds
: n6 s4 N: m7 \' O$ d" g6 C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
* }2 k5 f( ]2 c  i无记名公司债券 Coupon Bonds
普通公司债券 Ordinary Bonds
: T( u, L- k' M: x6 i5 w- X. {- ^收益公司债券 Income Bonds
名义利率，票面利率 Nominal rate
# R8 e+ Y* U: ]3 [6 a实际利率 Actual rate
0 ~- |: t' @! b有效利率 Effective rate
$ }8 O; p. J% F) x% @/ w3 c0 g溢价 Premium
3 @4 l8 d( q7 G0 `) q折价 Discount
面值 Par value
  D9 x' k( u- n# ?3 J. o# X直线法 Straight-line method
8 O6 J- C: P% `实际利率法 Effective interest method
* c  t' w2 u0 A' ?到期直接偿付 Repayment at maturity
" n, U! _: ]: V8 S% T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
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& m- _/ s$ r3 c2 u0 p( X（10）业主权益
& }9 {2 T$ s$ h5 w, P0 @4 v& t- |权益 Equity
业主权益 Owner's equity
股东权益 Stockholder's equity
投入资本 Contributed capital
6 C- t+ ?' y( I) }. p缴入资本 Paid-in capital
, t2 u# b& |, Z+ S: f股本 Capital stock
4 t0 B; A) t: I9 P$ B6 d1 Y: w- k资本公积 Capital surplus
/ m7 i( A) p+ H' ^留存收益 Retained earnings
2 y' E$ U# l+ |5 t! M4 O8 H核定股本 Authorized capital stock
; D; [5 F. f  X/ v# J实收资本 Issued capital stock
发行在外股本 Outstanding capital stock
库藏股 Treasury stock
% B: E( q% N4 d* h0 a普通股 Common stock
优先股 Preferred stock
; j" ^9 J2 |1 F' a% k累积优先股 Cumulative preferred stock
* V# K# Y' E5 N! J非累积优先股 Noncumulative preferred stock
完全参加优先股 Fully participating preferred stock
6 N' F4 s. }8 q# U5 F* {- ]6 _! O部分参加优先股 Partially participating preferred stock
非部分参加优先股 Nonpartially participating preferred stock
* `1 A- p0 s. ?$ m3 l+ h" q' `现金发行 Issuance for cash
( e0 j& s& l7 I6 [# r1 N7 S/ R非现金发行 Issuance for noncash consideration
  E/ [. p" g! V6 m/ ?4 T) u8 Q* ?股票的合并发行 Lump-sum sales of stock
6 M! o- `6 j7 u$ H. I发行成本 Issuance cost
& Q3 q3 x2 h; U* o) }* t% X) U成本法 Cost method
面值法 Par value method
, E  A& E+ r4 L; u2 T捐赠资本 Donated capital
5 b- y, y: M8 p盈余分配 Distribution of earnings
股利 Dividend
股利政策 Dividend policy
宣布日 Date of declaration
' m5 i+ U# B' D3 _2 N6 d: f股权登记日 Date of record
! c# j( `) [$ `$ u+ _6 a- U( T/ \  g除息日 Ex-dividend date
股利支付日 Date of payment
' s7 K. s7 ]5 L* X现金股利 Cash dividend
股票股利 Stock dividend
: O& B  P) m+ E5 U拨款 appropriation
1 L/ |4 m) Z- J( t/ E& b------------------------------------------------------------
3 l3 W' v3 I. I! ]9 s* @（11）财务报表
财务报表 Financial Statement
资产负债表 Balance Sheet
收益表 Income Statement
  D: {& f8 @, t. R帐户式 Account form
9 t; Y( J) J0 H* Z  ^报告式 Report form
编制（报表） Prepare
: v$ ?) D: e3 {: x- @' d4 c工作底稿 Worksheet
多步式 Multi-step
) Y; i4 }0 j* z3 H单步式 Single-step
/ C. U9 d0 D9 v" k+ |-----------------------------------------------------------
（12）财务状况变动表
财务状况变动表中的现金基础 SCFP.Cash Basis
6 q+ `" I# c6 u1 L' @! ?（现金流量表）
* s' ]0 `; O4 E9 @. I( z9 I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）
  D# Z  l# a* J$ x, H# p营运资金 Working Capital
全部资源概念 All-resources concept
直接交换业务 Direct exchanges
4 ?/ f7 x# l2 P# @7 l正常营业活动 Normal operating activities
财务活动 Financing activities
" `8 m* ?4 v7 p/ o( @投资活动 Investing activities
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- ~* {8 l( y' v, m% ^. {（13）财务报表分析
财务报表分析 Analysis of financial statements
7 e2 D$ R  C; Z3 j- x比较财务报表 Comparative financial statements
趋势百分比 Trend percentage
( ~# @1 s9 G* i& e' 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
/ K8 R2 C, G1 q! p2 Z价益比 Price-earnings ratio
' t4 m" r0 u& _& J/ N3 Z普通股每股帐面价值 Book value per share of common stock
* a  Z. N# F) f& v) ^4 ~8 J9 x资本报酬率 Return on investment
  T4 U1 J4 K% f4 ^总资产报酬率 Return on total asset
债券收益率 Yield rate on bonds
! B! e* [. L2 g5 [2 ^已获利息倍数 Number of times interest earned
债券比率 Debt ratio
1 O5 Z) ~% i9 X优先股收益率 Yield rate on preferred stock
9 N, A! S. s4 A& d( s# L营运资本 Working Capital
周转 Turnover
6 B9 m7 A  w& g9 [9 I( o- @1 ~存货周转率 Inventory turnover
应收帐款周转率 Accounts receivable turnover
7 J* v" @6 ?2 |2 H+ E流动比率 Current ratio
4 c$ T; D: j- Y9 w) _/ q3 W速动比率 Quick ratio
酸性试验比率 Acid test ratio
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（14）合并财务报表
合并财务报表 Consolidated financial statements
( m7 I9 }( V. W# U吸收合并 Merger
创立合并 Consolidation
控股公司 Parent company
附属公司 Subsidiary company
& _3 b* l' a8 I# o" X+ N. I少数股权 Minority interest
% n3 s3 N' y1 p% O) [) d/ o4 \权益联营合并 Pooling of interest
购买合并 Combination by purchase
( S; E; V' E# E2 J  t- F9 \权益法 Equity method
成本法 Cost method

1 n: u1 i3 z7 u8 I; g- I------------------------------------------------------------
（15）物价变动中的会计计量
% v3 M: ?9 b- h# D7 ]$ X* e物价变动之会计 Price-level changes accounting
$ [9 R  w, R2 p" J) M& V. W一般物价水平会计 General price-level accounting
5 {3 O& A0 u+ y4 T货币购买力会计 Purchasing-power accounting
统一币值会计 Constant dollar accounting
% E2 B/ A3 }$ k' u) g历史成本 Historical cost
6 H4 J  G+ ?' M9 l; b) ^: ]: S现行价值会计 Current value accounting
0 k+ Z/ x7 c' I% G; x0 G现行成本 Current cost
4 H& f; V( K. Q9 Y重置成本 Replacement cost
/ t6 t( m6 Q/ G& f$ |3 t物价指数 Price-level index
( V5 |2 b4 U5 w+ O" D9 F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)
7 p, J9 m2 F4 S6 y! b) Q. x, B/ w批发物价指数 Wholesale price index
货币性资产 Monetary assets
0 ]' t3 J5 E" z8 \4 @" Z货币性负债 Monetary liabilities
: W1 u; h, m; W货币购买力损益 Purchasing-power gains or losses
资产持有损益 Holding gains or losses
1 {" Z8 N$ b$ \4 X3 f+ S/ }2 I未实现的资产持有损益 Unrealized holding gains or losses
9 Z* W4 @- F* n% l9 x9 C; K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

收藏！收藏！