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会计英文

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会计英文

(1)会计与会计理论

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 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

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(2)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

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(3)现金与应收帐款

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 com

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(4)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

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(5)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

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(6)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

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(7)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

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(8)流动负债

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T axes 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

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(9)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

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(10)业主权益

权益Equity 业主权益Owner's equity 股东权益Stockholder's 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

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(12)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 activ ities

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(13)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

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(14)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

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(15)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

有关会计科目的中英文对照

一级科目二级科目三级科目四级科目 代码名称代码名称代码名称代码名称英译 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 investments 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 1139 备抵呆帐-应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable 1141 应收帐款accounts receivable 1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人accounts receivable - related parties 1149 备抵呆帐-应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables 1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable 1185 应收退税款income tax refund receivable 1187 其它应收款- 关系人other receivables - related parties 1188 其它应收款- 其它other receivables - other 1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories 1211 商品存货merchandise inventory 1212 寄销商品consigned goods 1213 在途商品goods in transit 1219 备抵存货跌价损失allowance for reduction of inventory to market

财务会计报最新表中英文对照

?会计报表中英文对照

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会计科目英文缩写

一、企业财务会计报表封面FINANCIAL REPORT COVER 报表所属期间之期末时间点Period Ended 所属月份Reporting Period 报出日期Submit Date 记账本位币币种Local Reporting Currency 审核人Verifier 填表人Preparer 记账符号 DR:debit record (借记) CR:credit recrod(贷记) 二、资产负债表Balance Sheet 资产Assets 流动资产Current Assets 货币资金Bank and Cash 短期投资Current Investment 一年内到期委托贷款Entrusted loan receivable due within one year 减:一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year 减:短期投资跌价准备Less: Impairment for current investment 短期投资净额Net bal of current investment 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable

应收账款Account receivable 减:应收账款坏账准备Less: Bad debt provision for Account receivable 应收账款净额Net bal of Account receivable 其他应收款Other receivable 减:其他应收款坏账准备Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable 预付账款Prepayment 应收补贴款Subsidy receivable 存货Inventory 减:存货跌价准备Less: Provision for Inventory 存货净额Net bal of Inventory 已完工尚未结算款Amount due from customer for contract work 待摊费用Deferred Expense 一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 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 长期股权投资Long-term equity investment 委托贷款Entrusted loan receivable 长期债权投资Long-term debt investment 长期投资合计Total for long-term investment 减:长期股权投资减值准备Less: Impairment for long-term equity investment 减:长期债权投资减值准备Less: Impairment for long-term debt investment

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会计方面专业术语的英文翻译 acceptance 承兑 account 账户 accountant 会计员 accounting 会计 accounting system 会计制度 accounts payable 应付账款 accounts receivable 应收账款 accumulated profits 累积利益 adjusting entry 调整记录 adjustment 调整 administration expense 管理费用 advances 预付 advertising expense 广告费 agency 代理 agent 代理人 agreement 契约 allotments 分配数 allowance 津贴 amalgamation 合并 amortization 摊销 amortized cost 应摊成本 annuities 年金 applied cost 已分配成本 applied expense 已分配费用 applied manufacturing expense 己分配制造费用apportioned charge 摊派费用 appreciation 涨价 article of association 公司章程 assessment 课税 assets 资产 attorney fee 律师费 audit 审计 auditor 审计员 average 平均数 average cost 平均成本 bad debt 坏账 balance 余额

balance sheet 资产负债表 bank account 银行账户 bank balance 银行结存 bank charge 银行手续费 bank deposit 银行存款 bank discount 银行贴现 bank draft 银行汇票 bank loan 银行借款 bank overdraft 银行透支 bankers acceptance 银行承兑 bankruptcy 破产 bearer 持票人 beneficiary 受益人 bequest 遗产 bill 票据 bill of exchange 汇票 bill of lading 提单 bills discounted 贴现票据 bills payable 应付票据 bills receivable 应收票据 board of directors 董事会 bonds 债券 bonus 红利 book value 账面价值 bookkeeper 簿记员 bookkeeping 簿记 branch office general ledger 支店往来账户broker 经纪人 brought down 接前 brought forward 接上页 budget 预算 by-product 副产品 by-product sales 副产品销售 capital 股本 capital income 资本收益 capital outlay 资本支出 capital stock 股本 capital stock certificate 股票 carried down 移后 carried forward 移下页 cash 现金 cash account 现金账户 cash in bank 存银行现金 cash on delivery 交货收款

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(财务会计)英文会计分录最全版

(财务会计)英文会计分录

accompanyingdocument 附件 account 账户、科目 accountpayable 应付账款 accounttitle/accountingitem 会计科目 accountingdocument/accountingvoucument 会计凭证 accountingelement 会计要素 accountingentity 会计主体 accountingentries

会计分录 accountingequation/accountingidentity 会计恒等式 accountingfunction 会计职能 accountingpostulate 会计假设 accountingprinciple 会计原则 accountingreport/accountingstatement 会计报表 accountingstandard 会计准则accountingtimeperiodconcept 会计分期

accountsreceivable/receivables 应收账款 accrual-basisaccounting 权责发生制原则accumulateddepreciation 累计折旧 amortizationexpense/expensenotallocated 待摊费用 annualstatement 年报 ArthurAndersenWorldwide 安达信全球 assets 资产 balance

余额 balancesheet 资产负债表 begainningbalance/openingbalance 期初余额 capital 资本 capitalexpenditure 资本性支出 capitalshare 股本 capitalsurplus 资本公积 cash 现金

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