会计术语中英文词汇对照表
A
Above-the-line items 线上项目
Absences, compensated 缺勤,带薪假期
Absorption costing 完全成本法
Absorption costing income statement 完全成本法下的损益表Accelerated depreciation method 加速折旧法
Account(s) 账户;会计科目
在账户中分析和总结经济业务analyzing and summarizing transactions
in
analyzing 分析性账户
balance of 账户余额
cash short and over 现金余缺账户
characteristics of 账户的特点
chart of 会计科目表
clearing 清理账户
contra or contra asset 抵减或资产抵减账户
controlling 控制账户
estimate of uncollectible 坏账估计
expanded chart of 扩充的会计科目表
fees earned on 服务收费
income statement 损益表账户
normal balances of 账户的正常余额
other 其他账户
real 实账户
statement of 账单
temporary or nominal 临时性账户或虚账户
usefulness of 账户的有用性
Account form 账户式
Account payable 应付账款
Account receivable 应收账款
Accounting 会计;会计学
管理会计与财务会计的区别differences between managerial and
financial
double-entry 复式会计
financial and managerial 财务会计与管理会计
financial 财务会计
management 管理会计
managerial 管理会计
private 内部会计;私营企业会计
profession of 会计职业
public 公共会计
responsibility 责任会计
Accounting cycle 会计循环
for a merchandising business 商业企业会计循环
Accounting equation 会计恒等式
business transactions and 经济业务与会计恒等式Accounting fields, specialized 会计领域,专门会计领域
Accounting for 会计
bond investments 债券投资的会计处理
bonds payable 应付债券的会计处理
cost centers, responsibility 成本中心会计,成本中心责任会计depreciation 折旧会计
dividends 股利的会计处理
exchanges of similar fixed assets, review of
相似固定资产交换的会计处理,相似固定资产交换会计处理的回顾
exchanges of similar fixed assets, summary illustration
相似固定资产交换的会计处理,总结——相似固定资产交换的会计处理
investments in stocks 股票投资的会计处理
limited liability corporations 有限责任公司的会计处理
merchandise transactions,
illustration of
商品交易会计,商品交易会计介绍
notes receivable 应收票据的会计处理
partnerships 合伙企业的会计处理
profit centers, responsibility 利润中心会计,利润中心责任会计uncollectibles, allowance method 坏账会计,坏账会计处理的备抵法
uncollecubles, direct write-off method
of
坏账会计,坏账会计处理的直接注销法Accounting in business, role of 商业中的会计,会计在商业中的角色
Accounting information and the stakeholders
of a business
会计信息与企业利益相关者
Accounting period concept 会计期间概念
Accounting principles(GAAP), generally
accepted
公认会计原则
Accounting principles, changes in 会计原则,会计原则变更
Accounting rate of return 会计回报率
Accounting system(s) 会计系统;会计制度
basic 基本会计系统
computerized 电算化会计系统
cost 成本会计系统
for merchandisers 商业会计系统
for payroll and payroll taxes 工资和工资税会计系统
manual 手工会计系统
Accounting system overview, cost 会计系统概述;成本会计系统概述
Accounting treatments of contingent
liabilities
或有负债的会计处理
Accounts for a periodic inventory system, chart of 定期盘存制账户
定期盘存制会计科目表
Accounts payable 应付账款
Accounts payable control and subsidiary
ledger
应付账款控制和明细分类账
Accounts payable subsidiary ledger 应付账款明细分类账
Accounts receivable 应收账款
aging of 应收账款账龄分析
Accounts receivable analysis 应收账款分析
Accounts receivable control and subsidiary
ledger
应收账款控制和明细分类账
Accounts receivable subsidiary ledger 应收账款明细分类账
Accounts receivable turnover 应收账款周转率
Accrual basis 应计制;权责发生制
Accruals 应计收入或费用
deferrals and 递延和应计收入或费用
Accrued assets 应计资产
Accrued expense(s) 应计费用
Accrued expenses payable 应计应付费用
Accrued fees 应计收费
Accrued liabilities 应计负债
Accrued revenues 应计收入
Accrued wages 应计工资
Accumulated depreciation 累计折旧
Accumulated other comprehensive income 累计其他全面收益
Acid-test ratio 速动比率;酸性测试比率
Acquiring fixed assets, stages of 获取固定资产,获取固定资产阶段Activity base(s) 作业基础
Activity base product cost calculations 作业基础产品成本计算
Activity base usage quantities, estimated 作业基础耗用量,估计作业基础耗用量Activity driver{s) 作业动因
Activity rates 作业率
Activity-based costing (ABC), 作业成本计算法
Adjusted trial balance 调整后试算平衡表
Adjusted trial balance columns 调整后试算平衡表栏
Adjusting and closing entries 调整分录和结账分录
Adjusting entries 调整分录
ledger with 分类账调整分录
recording 记录调整分录
Adjusting process 调整过程
Adjustment process, summary of 调整过程,调整过程总结Adjustments, summary of basic 调整,基本调整总结
Adjustments columns 调整栏
Adjustments to net income- indirect method 净收益调整-间接法
Administrative expenses 管理费用
Affiliated companies 联营公司;附属公司
Aging of accounts receivable 应收账款账龄分析
Aging the receivables 应收账款账龄分析
Allocating income taxes 分配所得税
Allocation, cost 分配,成本分配
Allocation base 分配基础
Allowance, purchase 折让,购货折让
Allowance account, write-offs to 备抵账户;备抵账户注销
Allowance method 备抵法
Allowance method of accounting for
uncollectibles
坏账会计处理的备抵法
Alternate entity characteristics, comparison 不同实体特征,不同实体特征的比较Alternate entity forms, equity reporting for 不同实体形式,不同实体形式的权益报告Alternative financing plans, effect of 可选择的筹资计划,可选择筹资计划的效果Amortization 摊销
(bond investments) (债券投资)
effective interest rate method of 摊销的实际利率法
of discount by the interest method 实际利率法下折价的摊销
of discount on bonds payable 应付债券折价摊销
of premium by the interest method 实际利率法下溢价的摊销
of premium on bonds payable 应付债券溢价摊销
Amortizing a bond discount 分期偿还债券折价
Amortizing a bond premium 分期偿还债券溢价
Amount, present value of 数量;金额,数量、金额的现值
Analysis 分析
accounts receivable 应收账款分析
assumptions of cost-volume-profit 本-量-利分析的假设
capital investment 资本投资分析
cost-volume-profit 本-量-利分析
current position 流动(现行)状况分析
differential 差异分析
factors that complicate capital
investment
使资本投资复杂化的因素graphic approach to cost-volume-profit 本-量-利分析的图解方法
horizontal 水平分析
inventory 存货分析
mathematical approach to
cost-volume-profit
本-量-利分析的数学方法nature of capital investment 资本性投资的性质
net present value at 12% 回报率为12%的净现值分析
net present value 净现值分析
profitability 收益性分析
solvency 偿债能力分析
traditional 传统分析
use of computers in cost-volume-profit
analysis
计算机在本-量-利分析中的运用vertical 垂直分析
"what if' or sensitivity 敏感性分析
Analysis report 分析报告
discontinue an unprofitable segment, differential
停止经营一个未盈利部门的分析报告,停止经营一个未盈利部门的差异分析报告
lease or sell, differential 出租或出售差异分析报告
make or buy, differential 制造或购买差异分析报告
process or sell, differential 加工或出售差异分析报告
replace equipment, differential 设备更换差异分析报告
sell at special price, differential 特定售价差异分析报告
Analytical measures 分析指标
other 其他分析指标
summary of 分析指标总结
Analyzing and summarizing transactions, 分析和总结经济业务,举例说明分析和总结经济
illustration of 业务
Annual reports, corporate 年度报告,公司年度报告
Annuity 年金
present value of an, 年金现值
1美元年金复利,1美元年金的复利现值Annuity of $1 at compound
interest, present value of
年金表,部分年金现值表
Annuity table, partial present value of
Application of incorporation 公司设立申请
Approach 方法
cost price 成本价格法
market price 市场价格法
negotiated price 协议价格法
Appropriations 限制用途的拨款
Articles of incorporation 公司章程
Articles of partnership 合伙章程
Assembly 装配
Asset(s) 资产
accrued 应计资产
book value of 资产的账面价值
contra 资产抵减
contributing to a partnership 向合伙企业投入资产
costs of acquiring fixed 固定资产获取成本
current 流动资产
discarding fixed 废弃的固定资产
disposal of fixed 固定资产的处置
donated 接受捐赠的资产
exchanging similar fixed 交换相似的固定资产
固定资产和无形资产的财务报告financial reporting for fixed and
intangible
fixed 固定资产
资产负债表中的固定资产和无形资产fixed and intangible in the balance sheet
fixed or plant 固定或厂房设备资产
intangible 无形资产
internal control of fixed 固定资产的内部控制
leasing fixed 租赁固定资产
nature of fixed 固定资产的性质
plant 厂房设备资产
预付费用初始记录为资产prepaid expense recorded initially as
quick 速动资产
rate earned on total 总资产收益率
rate of income from operations to total 营业利润对总资产比率
rate of return on 资产回报率
ratio of net sales to 总资产周转率
revaluation of 资产重估
review of accounting for exchanges of
相似固定资产交换会计处理的回顾
similar fixed
selling fixed 出售固定资产
总结——相似固定资产交换的会计处理summary illustration-accounting for
exchanges of similar fixed
tangible 有形资产
Assumptions of cost-volume-profit analysis 本-量-利分析的假设
Audit Committee 审计委员会
Available-for-sale securities 可供出售证券
Average cost method 平均成本法
determining costs under 平均成本法下成本的确定
use of 使用平均成本法
Average rate of return 平均回报率
Average rate of return method 平均回报率法
B
Bad debts expense 坏账费用
Balance of the account 账户余额
Balance sheet 资产负债表
budgeted 预算资产负债表
comparative 比较资产负债表
corporation 公司的资产负债表
horizontal analysis, comparative 资产负债表水平分析,比较资产负债表水平
分析
merchandise inventory on 资产负债表中的商品存货
presentation of cash on 资产负债表中现金的列示
商品存货在资产负债表中的列示presentation of merchandise inventory
on
receivables on 资产负债表中的应收款项
report form of 报告式资产负债表
stockholders’equity in the 资产负债表中的股东权益
stockholders’equity section 资产负债表中的股东权益部分
temporary investments on 资产负债表中的临时性投资
vertical analysis, comparative 资产负债表垂直分析,比较资产负债表垂直
分析
Balance sheet accounts, transactions and 资产负债表账户,交易和资产负债表账户
直接法下资产负债表和损益表数据
Balance sheet and income statement data for
direct method
Balance sheet budgets 资产负债表预算
资产负债表栏目,损益表和资产负债表栏目Balance sheet columns, income statement
and
Balance sheet of a corporation 公司的资产负债表
债券投资在资产负债表中的列示
Balance sheet presentation of bond
investments
Balance sheet presentation of bonds payable 资产负债表中应付债券的列示
Balance scorecard 平衡记分卡
Bank accounts 银行往来账户
as a control over cash 银行往来账户作为现金控制
business 企业银行往来账户
Bank reconciliation 银行存款余额调节表
Bank statement 银行对账单
comparison with business records 银行对账单与企业记录比较
Bankers’ratio 银行用比率;企业流动比率
Banks, investment 银行,投资银行
Base(s) 基础;基数
activity 作业基础
allocation 分配基础
Basic analytical procedures 基本分析程序
Basic earnings per share 每股基本收益
Basis 基础
accrual 应计制;权责发生制
cash 现金制;收付实现制
Below-the-line items 线下项目
Benefits 利益;福利
employees’fringe 员工额外福利
fringe 额外福利
other than pensions, postretirement 养老金以外的福利;养老金以外的退休福利Benefit dollars as a percent of total 各项福利占福利总额的百分比
Bills ,enter form 票据,加入票据格式
Board of directors 董事会
Bond(s) 债券
callable 可赎回债券
convertible 可转换债券
debenture 无担保债券
investments in 债券投资
present value of the face amount of 债券面值的现值
serial 分期偿还债券
term 定期债券
zero-coupon 无息债券
Bond discount, amortizing 债券折价,债券折价摊销
Bond indenture 债券契约
Bond investments 债券投资
accounting for 债券投资的会计处理
balance sheet presentation of 债券投资在资产负债表中的列示
Bond premium, amortizing 债券溢价,债券溢价摊销
Bond redemption 债券偿还;债券赎回
Bond sinking funds 债券偿债基金
Bonds issued 已发行债券
at a discount 折价发行债券
at a premium 溢价发行债券
at face amount 以面值发行债券
Bonds payable 应付债券
accounting for 应付债券的会计处理
amortization of premium 应付债券溢价摊销
balance sheet presentation of 资产负债表中应付债券的列示
characteristics of 应付债券的特征
Bonuses, partner 奖金;红利,合伙人奖金
Book value 账面价值
net 账面净值
of the asset 资产的账面价值
Boot 补价
Bottleneck(s) 瓶颈
product pricing under production 生产瓶颈下的产品定价
生产瓶颈下的产品获利能力和产品定价product profitability and pricing under
production
product profitability under production 生产瓶颈下的产品获利能力
Bottleneck hour, contribution margin per 瓶颈小时,每瓶颈小时的贡献毛益
Break-even chart 盈亏分析图
Break-even point 盈亏临界点
summary of effects of changes on 各因素变动对盈亏临界点的影响总结
Budget(s) 预算
balance sheet 资产负债表预算
capital expenditures 资本支出预算
cash 现金预算
completing the cash 完全现金预算
cost of goods sold 销货成本预算
direct labor cost 直接人工成本预算
direct materials purchases 直接材料采购预算
factory overhead cost 制造费用预算
factory overhead flexible 制造费用弹性预算
flexible 弹性预算
flexible and static 弹性预算与固定预算
income statement 损益表预算
master 总预算
production 生产预算
sales 销售预算
selling and administrative expenses 销售与管理费用预算
setting conflicting goals 预算目标设定冲突
setting goals too loosely 预算目标设定过松
setting goals too tightly 预算目标设定过紧
static 固定预算
Budget performance report 预算业绩报告
Budgetary performance evaluation 预算业绩评价
Budgetary slack 预算松弛
Budgeted balances sheet 预计资产负债表
Budgeted income statement 预计损益表
Budgeting 预算编制
capital 资本支出预算编制
continuous 连续预算编制
human behavior and 人类行为与预算编制
nature and objectives of 预算编制的性质与目标
objectives of 预算编制的目标
zero-based 零基预算
Budgeting systems 预算系统
computerized 计算机预算系统
Building 房屋;建筑物
Business(es) 商业;企业;经营;业务accept at a special price 接受特定售价的订货
会计信息与企业利益相关者accounting information and the
stakeholders of
financial history of 企业财务历史记录
flow of costs through a service 服务企业成本流转
专业服务企业分批成本计算job order cost systems for professional
service
life cycle of 企业生命周期
manufacturing 制造企业
merchandising 商业企业
nature of merchandising 商业企业的性质
nature of 企业的性质
商业企业的定期盘存制periodic inventory systems for
merchandising
role of accounting in 会计在经营中的角色
service 服务企业
types of 业务类型
Business bank accounts 企业银行往来账户
Business combinations 企业合并
Business entities, alternate forms of 企业主体;企业主体的不同形式Business entity concept 企业主体概念
Business ethics 商业道德
Business life cycle 企业生命周期
Business organizations, types of 企业组织,企业组织类型
Business segment 业务部门
Business stakeholder 企业利益相关者
Business strategy 企业战略
Business transactions 经济业务
accounting equation and 会计恒等式与经济业务
flow of 经济业务流程
Business Week 《商业周刊》
Buy 购买
differential analysis report-make or 制造或购买分析报告
make or 制造或购买
Bylaws 公司内部规程
C
Calendar year 日历年度
Calendar-year basis 日历年度基础
Callable bonds 可赎回债券
Capital 资本
and revenue expenditures 资本性和收益性支出
legal 法定资本
paid-in or contributed 实缴或实收资本
sources of paid-in 实缴资本的来源
working 营运资本
Capital budgeting 资本支出预算编制
Capital deficiency 资本亏损
Capital expenditures 资本性支出
Capital expenditures budget 资本性支出预算
Capital investment, lease versus 资本投资,租赁与资本投资
Capital investment analysis 资本投资分析
factors that complicate 使资本投资复杂化的因素
nature of 资本投资分析的性质
资本投资方案,评价资本投资方案的方法Capital investment proposal,
methods of evaluating
Capital lease 融资租赁;资本性租赁
Capital rationing 资本分配
Capital rationing decision process 资本分配决策过程
Capitalist, venture (VC) 资本家,风险投资家
Career paths of corporate executives 公司执行官的职业生涯
Carrying amount 账面金额
Cash 现金
bank accounts as a control over 银行往来账户作为现金控制
nature of and the importance
现金控制的性质和重要性of controls over
retailers' sources of 零售商的现金来源
Cash basis 现金制;收付实现制
Cash budget 现金预算
completing 完全现金预算
Cash dividend 现金股利
Cash equivalents 现金等价物
Cash flow from operations,
direct and indirect method,
经营活动现金流量,直接法和间接法
Cash flow management, corporate life-cycle stages and 现金流量管理,公司生命周期阶段与现金流量管理
Cash flow per share, no 每股现金流量,无每股现金流量
Cash flows 现金流量
direct method, statement of 直接法,现金流量表的直接法
direct method, statement of 直接法,现金流量表的直接法
direct method, work sheet for statement
of
直接法,现金流量表直接法工作底稿indirect method, statement of 间接法,现金流量表的间接法
indirect method, statement of 间接法,现金流量表的间接法
indirect method, work sheet for
statement of
间接法,现金流量表间接法工作底稿preparing the statement of 现金流量表编制准备
reporting 现金流量报告
statement of 现金流量表
used for payment of dividends 支付股利的现金流量
work sheet for statement of 现金流量表工作底稿
Cash flows from financing activities 筹资活动现金流量
Cash flows from investing activities 投资活动现金流量
Cash flows from operating activities 经营活动现金流量
direct method 经营活动现金流量的直接法
indirect method 经营活动现金流量的间接法
reporting 经营活动现金流量报告
Cash management, seasonal 现金管理,季节性现金管理
Cash on the balance sheet, presentation of
资产负债表中的现金,资产负债表中现金的列示
Cash payback period 现金回收期
Cash payments 现金付款
estimated 估计现金付款
internal control of 现金付款的内部控制
Cash payments for 为……支付现金
income taxes 为所得税支付现金
merchandise 为商品支付现金
operating expenses 为经营费用支付现金
Cash payments journal 现金付款日记账
and postings 现金付款日记账和过账
for merchandising business 商品交易的现金付款日记账
Cash receipts 现金收款
control of 现金收款控制
estimated 估计现金收款
Cash receipts journal 现金收款日记账
for merchandising business 商品交易的现金收款日记账
Cash received 收到现金
from cash sales 从现金销售中收到现金
from customers 从顾客处收到现金
in the mail 通过邮件收到现金
Cash sales 现金销售
Cash short and over account 现金余缺账户
Cells, manufacturing 单元,制造单元
Center(s) 中心
cost 成本中心
investment 投资中心
profit 利润中心
responsibility 责任中心
responsibility accounting for cost 成本中心责任会计
responsibility accounting for profit 利润中心责任会计
responsibility accounting reports for
成本中心责任会计报告
cost
Centralized and decentralized operations 集权和分权经营
Certificates, stock 证明;持股证书
Certified Internal Auditor(CIA) 注册内部审计师
Certified Management Accountant(CMA) 注册管理会计师
Certified Public Accountant(CPAs) 注册会计师
Change fund 找换金
Charges 费用
payroll accounting department 工资会计部门费用
service department 服务部门费用
Chart 图;表
cost-volume-profit or break-even 本-量-利或盈亏临界图
cost-volume-profit 本-量-利图
original and revised profit-volume 原始的和修正的利润-产量图
profit-volume 利润-产量图
revised cost-volume-profit 修正的本-量-利图
Chart of accounts 会计科目表
expanded 扩充的会计科目表
for a merchandising business 商业企业会计科目表
for a periodic inventory system 定期盘存制下的会计科目表
periodic inventory system 定期盘存制会计科目表
Charter 营业执照
Check 检查;核对;支票
Check and remittance advice 支票和汇款通知单
Classifying costs 分类成本
Clearing account 清理账户
Clock cards 记时卡
Closing entries 结账分录
adjusting and 调整分录和结账分录
flow chart of 结账分录流程图
journalizing and posting, 日记账和过账、结账分录
Closing process 结账程序
Combination strategy 混合战略
Commercial Law League of America 美国商法联盟
Common stock 普通股
dividends and earnings per share of 普通股股利和普通股每股收益Common stockholders' equity, rate earned on 普通股股东权益,普通股股东权益收益率Common-size income statement 通用损益表
Common-size statement 通用报表
Communication 通讯
Comparative balance sheet 比较资产负债表
horizontal analysis 比较资产负债表水平分析
vertical analysis 比较资产负债表垂直分析Comparative income statement 比较损益表
horizontal analysis 比较损益表水平分析
vertical analysis 比较损益表垂直分析
比较留存收益表-水平分析
Comparative retained earning
statement-horizontal analysis
比较流动资产明细表-水平分析
Comparative schedule of current
assets-horizontal analysis
Compensated absences 带薪假期
Compensating balance 补偿余额
Component 成分;组成部分
Composite-rate method 综合比率法
Compound interest 复利
present value of $1 at 1美元的复利现值
present value of annuity of $1 at 1美元年金的复利现值Compounding 复利计算
Comprehensive income 全面收益
statement of income and 收益和全面收益表Comprehensive income items, other 全面收益项目,其他全面收益项目Computerized accounting systems 电算化会计系统
Computerized budgeting systems 电算化预算系统
Computerized perpetual inventory systems 电算化永续盘存系统
计算机在本-量-利分析中的运用Computers in cost-volume-
profit analysis, use of
Concept{s) 概念
accounting period 会计期间概念
business entity 企业主体概念
choosing a cost-plus approach 选择成本加成方法成本概念contribution margin 贡献毛益概念
cost 成本概念
matching 配比概念
objectivity 客观性概念
present value 现值概念
product cost 产品成本概念
revenue recognition 收入确认概念
summary of cost behavior 成本性态概念总结
time value of money 货币时间价值概念
total cost 总成本概念
unit of measure 计量单位概念
variable cost 变动成本概念
Consignment 委托代销
Consolidated financial statement 合并财务报表
Consolidation 创立合并
Constraint 约束;限制
theory of 限制理论
Contingent liability(ies) 或有负债
accounting treatments of 或有负债的会计处理Continuous budgeting 滚动预算
Contra accounts 抵减账户
Contra asset 资产抵减
Contra asset accounts 资产抵减账户
Contract rate 约定利率
Contributed capital 已缴(实收)资本
Contributing assets, to a partnership 投入资产,向合伙企业投入资产Contribution margin 贡献毛益
A (1)ABC 作业基础成本计算 A (2)absorbed overhead 已吸收制造费用 A (3)absorption costing 吸收成本计算 A (4)account 帐户,报表 A (5)accounting postulate 会计假设 A (6)accounting series release 会计公告文件 A (7)accounting valuation 会计计价 A (8)account sale 承销清单 A (9)accountability concept 经营责任概念 A (10)accountancy 会计职业 A (11)accountant 会计师 A (12)accounting 会计 A (13)agency cost 代理成本 A (14)accounting bases 会计基础 A (15)accounting manual 会计手册 A (16)accounting period 会计期间 A (17)accounting policies 会计方针 A (18)accounting rate of return 会计报酬率 A (19)accounting reference date 会计参照日 A (20)accounting reference period 会计参照期间A (21)accrual concept 应计概念 A (22)accrual expenses 应计费用
A (23)acid test ration 速动比率(酸性测试比率) A (24)acquisition 购置 A (25)acquisition accounting 收购会计 A (26)activity based accounting 作业基础成本计算A (27)adjusting events 调整事项 A (28)administrative expenses 行政管理费 A (29)advice note 发货通知 A (30)amortization 摊销 A (31)analytical review 分析性检查 A (32)annual equivalent cost 年度等量成本法 A (33)annual report and accounts 年度报告和报表A (34)appraisal cost 检验成本 A (35)appropriation account 盈余分配帐户 A (36)articles of association 公司章程细则 A (37)assets 资产 A (38)assets cover 资产保障 A (39)asset value per share 每股资产价值 A (40)associated company 联营公司 A (41)attainable standard 可达标准 A (42)attributable profit 可归属利润 A (43)audit 审计 A (44)audit report 审计报告
新会计科目表 1 资产 assets 11~ 12 流动资产 current assets 111 现金及约当现金 cash and cash equivalents 1111 库存现金 cash on hand 1112 零用金/周转金 petty cash/revolving funds 1113 银行存款 cash in banks 1116 在途现金 cash in transit 1117 约当现金 cash equivalents 1118 其它现金及约当现金 other cash and cash equivalents 112 短期投资 short-term investment 1121 短期投资 -股票 short-term investments - stock 1122 短期投资 -短期票券 short-term investments - short-term notes and bills 1123 短期投资 -政府债券 short-term investments - government bonds 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates 1125 短期投资 -公司债 short-term investments - corporate bonds 1128 短期投资 -其它 short-term investments - other 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 113 应收票据 notes receivable 1131 应收票据 notes receivable 1132 应收票据贴现 discounted notes receivable 1137 应收票据 -关系人 notes receivable - related parties 1138 其它应收票据 other notes receivable
财务专业术语中英文对照表 英文中文说明 Account Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师 Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息 Government Accounting Office 政府会计办公室 Income statement 损益表 Institute of Internal Auditors 部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 部审计 Internal control structure 部控制结构 Internal Revenue Service 国收入署 Internal users部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬 Securities and Exchange Commission 证券交易委员会
资产类Assets 流动资产Current assets 货币资金Cash and cash equivalents 1001 现金Cash 1002 银行存款Cash in bank 1009 其他货币资金Other cash and cash equivalents '100901 外埠存款Other city Cash in bank '100902 银行本票Cashier's cheque '100903 银行汇票Bank draft '100904 信用卡Credit card '100905 信用证保证金L/C Guarantee deposits '100906 存出投资款Refundable deposits 1101 短期投资Short-term investments '110101 股票Short-term investments - stock '110102 债券Short-term investments - corporate bonds '110103 基金Short-term investments - corporate funds '110110 其他Short-term investments - other 1102 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable 1111 应收票据Note receivable 银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance
1121 应收股利Dividend receivable 1122 应收利息Interest receivable 1131 应收账款Account receivable 1133 其他应收款Other notes receivable 1141 坏账准备Bad debt reserves 1151 预付账款Advance money 1161 应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories 1201 物资采购Supplies purchasing 1211 原材料Raw materials 1221 包装物Wrappage 1231 低值易耗品Low-value consumption goods 1232 材料成本差异Materials cost variance 1241 自制半成品Semi-Finished goods 1243 库存商品Finished goods 1244 商品进销差价Differences between purchasing and selling price 1251 委托加工物资Work in process - outsourced 1261 委托代销商品Trust to and sell the goods on a commission basis 1271 受托代销商品Commissioned and sell the goods on a commission basis 1281 存货跌价准备Inventory falling price reserves 1291 分期收款发出商品Collect money and send out the goods by
Rick Antle and Stanley Garstka
会计术语中英文对照
会计专业术语中英文对照 A (1)ABC 作业基础成本计算 A (2)absorbed overhead 已吸收制造费用 A (3)absorption costing 吸收成本计算 A (4)account 帐户,报表 A (5)accounting postulate 会计假设 A (6)accounting series release 会计公告文件 A (7)accounting valuation 会计计价 A (8)account sale
承销清单 A (9)accountability concept 经营责任概念 A (10)accountancy 会计职业A (11)accountant 会计师A (12)accounting 会计A (13)agency cost 代理成本 A (14)accounting bases 会计基础 A (15)accounting manual 会计手册 A (16)accounting period 会计期间
A (17)accounting policies 会计方针 A (18)accounting rate of return 会计报酬率 A (19)accounting reference date 会计参照日 A (20)accounting reference period 会计参照期间 A (21)accrual concept 应计概念 A (22)accrual expenses 应计费用 A (23)acid test ration 速动比率(酸性测试比率) A (24)acquisition
会计术语英汉对照表 出自MBA智库百科(https://www.doczj.com/doc/1c3372984.html,/) 会计术语英汉对照表 目录 ? 1 初级会计 ? 2 中级会计 ? 3 高级会计 ? 4 成本会计 ? 5 管理会计 ? 6 企业财务会计 ?7 会计总论 ?8 政府及非盈利组织会计 [编辑] 初级会计 初级会计 会计术语名称英文名称 对账(checking) 对应账户(corresponding accounts) 定期清查(Periodic checking method) 定期盘存制(periodic inventory system) 订本式账簿(bound book) 调整账户(adjustment accounts) 调整分录(adjusting journal entry) 单式记账凭证(single account title voucher) 单式记账法(single-entry bookkeeping) 从属账户(Secondary accounts) 成本计算账户(costing accounts) 财产清查(physical inventory) 簿记(bookkeeping) 不定期清查(non-periodic checking method)
补充登记法(correction by extre recording) 表外账户(off-balance sheet accounts) 备抵账户(provision accounts) 备抵附加账户(provision and adjunct accounts) 备查账簿(memorandvn) 序时账簿(book of chronological entry) 一次凭证(single-record document) 银行存款日记账(deposit journal) 永续盘存制(perpetual inventory system) 原始凭证(source document) 暂记账户(suspense accounts) 增减记账法(increase-decrease bookkeeping) 债权结算账户(accounts for settlement of claim) 债权债务结算账 (accounts for settlement of claim and debt) 户 债务结算账户(accounts for settlement of debt) 账户(account) 账户编号(Account number) 账户对应关系(debit-credit relationship) 账项调整(adjustment of account) 专用记账凭证(special-purpose voucher) 转回分录(reversing entry) 资金来源账户(accounts of sources of funds) 资产负债账户(balance sheet accounts) 转账凭证(transfer voucher) 资金运用账户(accounts of applications of funds) 自制原始凭证(internal source document) 总分类账簿(general ledger) 总分类账户(general account) 附加账户(adjunct accounts) 付款凭证(payment voucher) 分类账簿(ledger) 多栏式日记账核 (bookkeeping procedure using columnar journal)算形式 结账(closing account) 结账分录(closing entry) 借贷记账法(debit-credit bookkeeping)
会计名词中英文对照 abnormal damage and loss 非常损失abnormality 异常性 absorption costing 归纳成本法 accelerated depreciation method 加速折旧法 accelerated deprecviation 加速折旧 account 会计科目 account analysis method账户分析法 Accountant会计人员A accounting basis 会计基础 accounting changes会计变动 accounting cycle会计循环 accounting error 会计错误 accounting income会计所得 Accounting Report 会计报告AR accounts receivable 应收帐款 accountting rate of return 会计报酬率 accrual basis 应计基础 accrued expenses 应计费用 accrued items 应计项目 accrued liabilities应计负债
accrued revenues 应计收益 accumulated depreciation 累计折旧accumulated rights累积权益 acid-test ratio(quick ratio)酸性测验比率 activity accounting 作业会计( 责任会计) activity based cost system 作业制成本制度 activity or productivity analysis 活动/生产能力activity variance 作业差异 activity-based accounting 作业制会计 activity-based costing 作业制成本 actual costing 实际成本法 actual costs 实际成本 additional markup再加价 additional markup cancellation 再加价取销adjusting 调整 aging of accounts receivable 帐龄分析法 all financial resources concept 全部财务资源观念allowable cost 可允成本 allowance for doubtful accounts 备抵坏帐allowance method 备抵评价法 American Accounting Association 美国会计学会AAA annuity 年金 applied factory overhead已分摊制造费用appraisal 估价 appraisal costs 鉴定成本
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 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Owner's 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
会计专业专业术语中英文对照 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 Owner's 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
完整英文版资产负债表、利润表及现金流量表来源:冯硕的日志 资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中:原材料Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets 流动资产合计Total current assets 长期投资:Long-term investment: 其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment *合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost 减:累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减:固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets 其中:土地使用权Including and use rights 递延资产(长期待摊费用)Deferred assets 其中:固定资产修理Including:Fixed assets repair 固定资产改良支出Improvement expenditure of fixed assets 其他长期资产Other long term assets
财务术语中英文对照大全一、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 Owner's Equity 收入 Revenue 费用 Expense
一、损益表INCOME STATEMENT Aggregate income statement 合并损益表 Operating Results 经营业绩 FINANCIAL HIGHLIGHTS 财务摘要 Gross revenues 总收入/毛收入 Net revenues 销售收入/净收入 Sales 销售额 Turnover 营业额 Cost of revenues 销售成本 Gross profit 毛利润 Gross margin 毛利率 Other income and gain 其他收入及利得 EBITDA 息、税、折旧、摊销前利润(EBITDA) EBITDA margin EBITDA率 EBITA 息、税、摊销前利润 EBIT 息税前利润/营业利润 Operating income(loss)营业利润/(亏损) Operating profit 营业利润 Operating margin 营业利润率 EBIT margin EBIT率(营业利润率) Profit before disposal of investments 出售投资前利润 Operating expenses: 营业费用: Research and development costs (R&D)研发费用 marketing expensesSelling expenses 销售费用 Cost of revenues 营业成本 Selling Cost 销售成本 Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用 Selling and distribution costs 营销费用/行销费用 General and administrative expenses 管理费用/一般及管理费用 Administrative expenses 管理费用 Operating income(loss)营业利润/(亏损) Profit from operating activities 营业利润/经营活动之利润 Finance costs 财务费用/财务成本 Financial result 财务费用 Finance income 财务收益 Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动 Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失Equity loss of affiliates 子公司权益损失 Government grant income 政府补助 Other (expense) / income 其他收入/(费用)
精心整理 ccount?帐户 Accounting?system?会计系统? American?Accounting?Association?美国会计协会? American?Institute?of?CPAs?美国注册会计师协会? Audit?External?users?外部使用者? Financial?accounting?财务会计? Financial?Accounting?Standards?Board?财务会计准则委员会? Financial?forecast?财务预测? Generally?accepted?accounting?principles?公认会计原则? General-purpose?information?通用目的信息 Government?Accounting?Office?政府会计办公室? ? Management?accounting?管理会计? Return?of?investment?投资回报? Return?on?investment?投资报酬? Securities?and?Exchange?Commission?证券交易委员会?
Statement?of?cash?flow?现金流量表? Statement?of?financial?position?财务状况表? Tax?accounting?税务会计? Accounting?equation?会计等式? Assets? Creditor? Deflation? Disclosure?批露? Expenses?费用? Financial?statement?财务报表? Financial?activities?筹资活动? Going-concern?assumption?持续经营假设Inflation?通货膨涨? Investing?activities?投资活动? Liabilities?负债? Solvency?清偿能力? Stable-dollar?assumption?稳定货币假设? Stockholders?股东? Stockholders?equity?股东权益?
初级会计 初级会计 会计术语名称英文名称 对账(checking) 对应账户(corresponding accounts) 定期清查(Periodic checking method) 定期盘存制(periodic inventory system) 订本式账簿(bound book) 调整账户(adjustment accounts) 调整分录(adjusting journal entry) 单式记账凭证(single account title voucher) 单式记账法(single-entry bookkeeping) 从属账户(Secondary accounts) 成本计算账户(costing accounts) 财产清查(physical inventory) 簿记(bookkeeping) 不定期清查(non-periodic checking method) 补充登记法(correction by extre recording) 表外账户(off-balance sheet accounts) 备抵账户(provision accounts) 备抵附加账户(provision and adjunct accounts) 备查账簿(memorandvn) 序时账簿(book of chronological entry) 一次凭证(single-record document)银行存款日记账(deposit journal) 永续盘存制(perpetual inventory system) 原始凭证(source document) 暂记账户(suspense accounts) 增减记账法(increase-decrease bookkeeping) 债权结算账户(accounts for settlement of claim)债权债务结算账户(accounts for settlement of claim and debt)债务结算账户(accounts for settlement of debt) 账户(account) 账户编号(Account number) 账户对应关系(debit-credit relationship) 账项调整(adjustment of account)
中英对照会计术语表 A股(或甲类股份) A share 安装成本 installation cost 安装费收入 installation fees revenue B股(或乙类股份) B share 半成品 semi-finished goods 半年度报告 half-yearly report 包装材料(或包装物) packaging material 包装容器 container 保留次级权益 subordinated retained interests 保费收入 premium revenue 保险费用 insurance expenses 保险合同 insurance contracts 保险赔偿 insurance compensation 保险人 insurer 保险事故 insured event 保险索赔 insurance claim 保险责任 insurance obligations 备查账簿 memorandum book 备件 spare parts 备用现金 cash in till 背书 endorsement 背书人(或承兑人) endorser 被担保方 secured party
被购方 acquiree 被合并方 combined party 被套期项目 hedged items 被投资单位表决权 voting rights of an investee enterprise 本金 principal 本金偿还 principal repayments 本年年初余额 beginning balance of current year 本年年末余额 ending balance of current year 本年(所有者权益)增减变动金额 changes in owners’ equity for current year 本期净资产增加数 net assets that increase during the period 本期收入 income for the period 本月材料成本差异率 material cost variance rate for the month 本月收入材料的成本差异 cost variance of material received during the month 本月收入材料的计划成本 material received during the month at planned cost 本质差别 differ in substance 比较会计报表 comparative accounting statements 比较信息 comparative information 变动率 rate of change 表决控制权 vote control 表决权 vote 波动率 votality rate 补价 boot
会计报表术语中英文对照 一、损益表INCOME STATEMENT Aggregate income statement?合并损益表 Operating Results?经营业绩 FINANCIAL HIGHLIGHTS?财务摘要 Gross revenues?总收入/毛收入 Net revenues ?销售收入/净收入 Sales?销售额 Turnover?营业额 Cost of revenues ?销售成本 Gross profit ?毛利润 Gross margin?毛利率 Other income and gain?其他收入及利得 EBITDA?息、税、折旧、摊销前利润(EBITDA) EBITDA margin?EBITDA率 EBITA?息、税、摊销前利润 EBIT?息税前利润/营业利润 Operating income(loss)?营业利润/(亏损) Operating profit?营业利润 Operating margin?营业利润率 EBIT margin?EBIT率(营业利润率) Profit before disposal of investments?出售投资前利润
Operating expenses:?营业费用: Research and development costs (R&D)?研发费用 marketing expensesSelling expenses?销售费用 Cost of revenues?营业成本 Selling Cost?销售成本 Sales and marketing expenses Selling and marketing expenses?销售费用、或销售及市场推广费用 Selling and distribution costs?营销费用/行销费用 General and administrative expenses ?管理费用/一般及管理费用Administrative expenses?管理费用 Operating income(loss)?营业利润/(亏损) Profit from operating activities?营业利润/经营活动之利润 Finance costs?财务费用/财务成本 Financial result?财务费用 Finance income?财务收益 Change in fair value of derivative liability associated with Series B convertible redeemable preference shares?可转换可赎回优先股B相关衍生负债公允值变动 Loss on the derivative component of convertible bonds?可换股债券衍生工具之损失 Equity loss of affiliates?子公司权益损失 Government grant income ?政府补助 Other (expense) / income ?其他收入/(费用)