会计英语术语
国际会计术语英汉对照
Account 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 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 内部审计证书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 内部审计师协会
Institute of Management Accountants 管理会计师协会Integrity 整合性
Internal auditing 内部审计
Internal control structure 内部控制结构
Internal Revenue Service 国内收入署
Internal users 内部使用者
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Articulation 勾稽关系
Assets 资产
Business entity 企业个体
Capital stock 股本
Corporation 公司
Cost principle 成本原则
Creditor 债权人
Deflation 通货紧缩
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
Negative cash flow 负现金流量Operating activities 经营活动
Owners equity 所有者权益Partnership 合伙企业
Positive cash flow 正现金流量
Retained earning 留存利润
Revenue 收入
Sole proprietorship 独资企业Solvency 清偿能力
Stable-dollar assumption 稳定货币假设Stockholders 股东
Stockholders equity 股东权益Window dressing 门面粉饰
原始分录错误error of original entry 原始分录簿book of original entry
原则性错误error of principle
流动资产current assets
流动负债current liabilities
流动比率current ratio
流动抵押品floating charge
租购hire purchase
租购公司hirer
个体entity
差额承上balance brought down
差额承前balance brought forward
差额转下balance carried down
帐户account
透支overdraft
透支额度facility extent
名调乱错误error of commission
现金日记簿cash book
现金收支帐receipts and payments account
现金折扣cash discount
虚帐户nominal account
净损失net loss
累积基金accumulated fund
停止经营quit concern
动用资金capital employed
专利税royalty
专利权patent
货物寄销帐goods sent on consignment account 票面值par value
接纳accept
净流动资产net current assets
速动比率liquidity ratio
寄销consignment
寄销人consignor
寄销帐consignment account
票据拒付手续费noting charges
票据贴现discounting bill of exchange 组织大纲memorandum of association 组织章程articles of association
商誉goodwill
贷方credit
贷项通知单credit note
贷项通知单(银行用) credit advice
提用drawings
提款帐drawings account
费用expenses
期未存货closing stock
期初存货opening stock
单式簿记single-entry bookkeeping
备忘memorandum
补助分类帐subsidiary account
报表statement
贴现discount
发票invoice
发票人drawer
间接工资indirect wages
贴现手续费discounting charge
普通股ordinary shares
普通日记簿general journal
普通原始簿general book of original entry
间接原料indirect material
间接费用indirect expenses, overhead
间接制造成本factory overhead
开帐分录opening entries
结帐分录closing entries
短期合营joint venture
短期合营帐joint venture account
短期合营备忘帐memorandum joint venture account 结算票据honour the bill of exchange
超额利润super profit
资本capital
资本主proprietor
资本支出capital expenditure
资本报酬率return on capital employed
零用现金凭单petty cash voucher
零用现金簿petty cash book
债权人creditor
债券debenture
预计利息帐法interest suspense account method
预付费用prepaid expenses
预取收益receipt in advance
会计等式accounting equation
损益帐profit and loss account
损益计算income determination
过帐posting
资产assets
资产负债表balance sheet
资产收回价值goods repossessed value
试算表trial balance
经常性项目recurrent item
溢价premium
溢价发行issued at premium
催缴股款call
银行往来调节表bank reconciliation statement 复式簿记double-entry bookkeeping
说明account for
实帐户real account
对销contra
制成品finished goods
汇票bill of exchange, draft
实际成本actual cost
截线enter short
其它资产 other assets
递延资产 deferred assets
债券发行成本 deferred bond issuance costs
长期预付租金 long-term prepaid rent
长期预付保险费 long-term prepaid insurance
递延所得税资产 deferred income tax assets
预付退休金 prepaid pension cost
其它递延资产 other deferred assets
闲置资产 idle assets
闲置资产 idle assets
长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables
长期应收票据 long-term notes receivable
长期应收帐款 long-term accounts receivable
催收帐款 overdue receivables
长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties 其它长期应收款项 other long-term receivables
备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables
出租资产 assets leased to others
出租资产 assets leased to others
出租资产 -重估增值 assets leased to others - incremental value from revaluation
累积折旧 -出租资产 accumulated depreciation - assets leased to others
存出保证金 refundable deposit
资本公积- 库藏股票交易 additional paid-in capital - treasury stock trans-actions
保留盈余(或累积亏损)
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法定盈余公积 legal reserve
法定盈余公积 legal reserve
特别盈余公积 special reserve
意外损失准备 contingency reserve
改良扩充准备 improvement and expansion reserve
偿债准备 special reserve for redemption of liabilities 其它特别盈余公积 other special reserve
未分配盈余(或累积亏损)
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累积盈亏 accumulated profit or loss
前期损益调整 prior period adjustments
本期损益 net income or loss for current period
杂项资产 miscellaneous assets
受限制存款 certificate of deposit - restricted
杂项资产 -其它 miscellaneous assets - other
负债 liabilities
~ 流动负债 current liabilities
短期借款 short-term borrowings(debt)
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银行透支 bank overdraft
银行借款 bank loan
短期借款 -业主 short-term borrowings - owners
短期借款 -员工 short-term borrowings - employees 短期借款 -关系人 short-term borrowings- related parties
短期借款 -其它 short-term borrowings - other
应付短期票券 short-term notes and bills payable
应付商业本票 commercial paper payable
银行承兑汇票 bank acceptance
其它应付短期票券 other short-term notes and bills payable
应付短期票券折价 discount on short-term notes and bills payable
应付票据 notes payable
应付票据 notes payable
应付票据 -关系人 notes payable - related parties
其它应付票据 other notes payable
应付帐款 accounts pay able
应付帐款 -关系人 accounts payable - related parties 应付所得税 income taxes payable
应付所得税 income tax payable
应付费用 accrued expenses
应付薪工 accrued payroll
应付租金 accrued rent payable
应付利息 accrued interest payable
应付营业税 accrued VAT payable
应付税捐 -其它 accrued taxes payable- other
其它应付费用 other accrued expenses payable
~ 其它应付款 other payables
应付购入远汇款 forward exchange contract payable
应付远汇款 -外币 forward exchange contract payable - foreign currencies
买卖远汇溢价 premium on forward exchange contract
应付土地房屋款 payables on land and building purchased 应付设备款 Payables on equipment
其它应付款 -关系人 other payables - related parties 应付股利 dividend payable
应付红利 bonus payable
应付董监事酬劳 compensation payable to directors and supervisors
其它应付款 -其它 other payables - other
预收款项advance receipts
预收货款 sales revenue received in advance
预收收入 revenue received in advance
其它预收款 other advance receipts
一年或一营业周期内到期长期负债 long-term liabilities -current portion
一年或一营业周期内到期公司债 corporate bonds payable - current portion
一年或一营业周期内到期长期借款 long-term loans payable - current portion
一年或一营业周期内到期长期应付票据及款项 long-term notes and accounts payable due within one year or one operating cycle
一年或一营业周期内到期长期应付票据及款项-关系人
long-term notes and accounts payables to related parties - current portion
其它一年或一营业周期内到期长期负债 other long-term
lia- bilities - current portion
~ 其它流动负债 other current liabilities
销项税额 VAT received(or output tax)
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暂收款 temporary receipts
代收款 receipts under custody
估计售后服务/保固负债 estimated warranty liabilities 递延所得税负债 deferred income tax liabilities
递延兑换利益 deferred foreign exchange gain
业主(股东)
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同业往来 current account with others
其它流动负债-其它 other current liabilities - others 长期负债 long-term liabilities
应付公司债 corporate bonds payable
应付公司债 corporate bonds payable
应付公司债溢(折)
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一贯原则consistency
人名帐户personal account
工作底稿working paper
已承兑汇票accepted draft/bill
已发行股本issued capital
己催缴股本called-up capital
己缴股本paid-up capital
已赎回票据retired bill
欠付催缴股款calls in arrear
毛存现金cash in hand
毛利gross profit
毛利率gross profit ratio/margin
毛损gross loss
日记簿journal
月结单monthly statement
少量余额minority balance
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prime cost
未催缴股本uncalled capital
申请及分配application and allotment 目标条款object clause
平价发行issued at par
出让人帐vendor account
自平self-balancing
自平分类帐self-balancing ledger
自动转帐autopay
成本会计cost accounting
共同joint
存货记录簿stock records
存货周转率stock turnover rate
存货帐stock account
年终盘点存货year-end stock taking
企业个体business entity
合伙企业partnership
在运品goods in transit
在制品work-in-progress
呆帐bad debts
呆帐准备provision for bad debts
没收forfeiture
利息帐法interest account method
重置replacement
决算表final accounts
折扣栏discount column
折旧depreciation
折旧帐法depreciation account method
折旧准备帐法depreciation provision account method 折价discount
非人名帐户impersonal account
抽取extract
固定资产fixed assets
长期负债long-term liabilities
法人legal person
股本share capital
拒付票据dishonoured bill
股份share
或有负债contingent liability
所有权ownership
承兑acceptance
承兑人acceptor
法定股本authorised capital
股东主权shareholders’equity
股东资金shareholders’fund
受票人drawee
直线折旧法straight-line depreciation method 直接工资direct wages
直接原料direct material
直接费用direct expenses
股票share certificate
承销人consignee
承销清单account sales
抵销set-offs
抵销性错误compensating error
定额制度imprest system
科目account
负债liabilities
信讬人trustee
按比例分配pro rata
背书endorsement
持票人holder
盈余surplus
盈余分拨帐appropriation account
重点钜数materiality
重估折旧法revaluation depreciation method
借方debit
借项通知单debit note
借项通知单(银行用) debit advice
库存现金cash in hand
配比match
个别several
纯利net profit
纯利率net profit ratio
记帐时借贷方互调complete reversal of entries 特别原始簿special book of original entry
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认讲意图offer
暂记帐户suspense account
销货成本cost of goods sold
销货折扣discounts allowed
销货退回簿returns inwards book
销货净额net sales
销货发票sales invoice
销货簿sales journal
调整adjustment
制造成本会计manufacturing account
数量表达及稳定货币量度quantifiability and stable monetary measure
随要随付payable on demand
余绌surplus and deficit
遗漏错误error of omission
余额承上balance brought down
余额承前balance brought forward
余额递减折旧法reducing balance depreciation method
余额转下balance carried down
历史成本historical cost
担保还款佣金del credere commission
财务会计英文专业词汇 a payment or serious payments 一次或多次付款abatement 扣减 absolute and unconditional payments 绝对和无条件付款 accelerated payment 加速支付 acceptance date 接受日 acceptance 接受 accession 加入 accessories 附属设备 accountability 承担责任的程度 accounting benefits 会计利益 accounting period 会计期间 accounting policies 会计政策 accounting principle 会计准则 accounting treatment 会计处理 accounts receivables 应收账款 accounts 账项 accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得 acquisitions 兼并 Act on Product Liability （德国）生产责任法action 诉讼 actual ownership 事实上的所有权 additional filings 补充备案 additional margin 附加利差 additional risk附加风险 additions （设备的）附件 adjusted tax basis 已调整税基 adjustment of yield 对收益的调整administrative fee管理费 Administrative Law（美国）行政法 advance notice 事先通知 advance 放款 adverse tax consequences 不利的税收后果advertising 做广告 affiliated group 联合团体 affiliate 附属机构 African Leasing Association 非洲租赁协会 after-tax rate 税后利率 aggregate rents 合计租金 aggregate risk 合计风险 agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议 alliances 联盟 allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金 alternative uses 改换用途地使用 amenability to foreign investment 外国投资的易受控制程度 amendment 修改 amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表 amortize 摊销 amount of recourse 求偿金额 amount of usage 使用量 AMT (Alternative Minimum Tax) （美国）可替代最低税 analogous to类推为 annual budget appropriation 年度预算拨款appendix （契约性文件的）附件 applicable law 适用法律 applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命 appraisal 评估 appraisers 评估人员 appreciation 溢价 appropriation provisions 拨款条例
常用会计英语词汇 基本词汇 A (1)account 账户,报表 A (2)accounting postulate 会计假设 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任概念 A (5)accountancy 会计职业 A (6)accountant 会计师 A (7)accounting 会计 A (8)agency cost 代理成本 A (9)accounting bases 会计基础 A (10)accounting manual 会计手册 A (11)accounting period 会计期间 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报酬率 A (14)accounting reference date 会计参照日 A (15)accounting reference period 会计参照期间 A (16)accrual concept 应计概念 A (17)accrual expenses 应计费用 A (18)acid test ratio 速动比率(酸性测试比率) A (19)acquisition 收购 A (20)acquisition accounting 收购会计 A (21)adjusting events 调整事项 A (22)administrative expenses 行政管理费 A (23)amortization 摊销 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量成本法 A (26)annual report and accounts 年度报告和报表 A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配账户 A (29)articles of association 公司章程细则 A (30)assets 资产 A (31)assets cover 资产担保 A (32)asset value per share 每股资产价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (36)audit 审计 A (37)audit report 审计报告 A (38)auditing standards 审计准则 A (39)authorized share capital 额定股本 A (40)available hours 可用小时 A (41)avoidable costs 可避免成本 B (42)back-to-back loan 易币贷款 B (43)backflush accounting 倒退成本计算B (44)bad debts 坏帐 B (45)bad debts ratio 坏帐比率 B (46)bank charges 银行手续费 B (47)bank overdraft 银行透支 B (48)bank reconciliation 银行存款调节表 B (49)bank statement 银行对账单 B (50)bankruptcy 破产 B (51)basis of apportionment 分摊基础 B (52)batch 批量 B (53)batch costing 分批成本计算 B (54)beta factor B (市场)风险因素B B (55)bill 账单 B (56)bill of exchange 汇票 B (57)bill of lading 提单 B (58)bill of materials 用料预计单 B (59)bill payable 应付票据 B (60)bill receivable 应收票据 B (61)bin card 存货记录卡 B (62)bonus 红利 B (63)book-keeping 薄记 B (64)Boston classification 波士顿分类 B (65)breakeven chart 保本图 B (66)breakeven point 保本点 B (67)breaking-down time 复位时间 B (68)budget 预算 B (69)budget center 预算中心 B (70)budget cost allowance 预算成本折让 B (71)budget manual 预算手册 B (72)budget period 预算期间 B (73)budgetary control 预算控制 B (74)budgeted capacity 预算生产能力 B (75)business center 经营中心 B (76)business entity 营业个体 B (77)business unit 经营单位 B (78)by-product 副产品 C (79)called-up share capital 催缴股本 C (80)capacity 生产能力 C (81)capacity ratios 生产能力比率 C (82)capital 资本 C (83)capital assets pricing model 资本资产计价模式C (84)capital commitment 承诺资本 C (85)capital employed 已运用的资本 C (86)capital expenditure 资本支出 C (87)capital expenditure authorization 资本支出核准C (88)capital expenditure control 资本支出控制 C (89)capital expenditure proposal 资本支出申请
1.Accounting(会计) The process of indentifying, recording, summarizing and reporting economic information to decision makers. 2.Financial accounting(财务会计) The field of accounting that serves external decision makers, such as stockholders, suppliers, banks and government agencies. 3.Management accounting(管理会计) The field of accounting that serves internal decision makers, such as top executives, department heads and people at other management levels within an organization. 4.Annual report(年报) A combination of financial statements, management discussion and analysis and graphs and charts that is provided annually to investors.
5.Balance sheet (statement of financial position, statement of financial condition)(资产负债表) A financial statement that shows the financial status of a business entity at a particular instant in time. 6.Balance sheet equation(资产负债方程式) Assets = Liabilities + Owners' equity. 7.Assets(资产) Economic resources that are expected to help generate future cash inflows or help reduce future cash outflows. 8.Liabilities (负债) Economic obligations of the organization to outsiders ,or claims against its assets by outsiders.
财务术语中英文对照大全，财务人必备！ 2015-05-28注册会计师注册会计师 知道“会计”的英语怎么说吗？不会？那可真够无语的额！ 想要进入外资企业做会计？想要进入四大会计师事务所工作？好的英语水平是必不可少的！所以小编特地整理了财务数中英文大全，赶紧从基础英语学起，拿起笔做好笔记吧！ 增加见识也好，装装逼也行。 目录 一、会计与会计理论 二、会计循环 三、现金与应收账款 四、存货 五、长期投资 六、固定资产 七、无形资产
八、流动负债 九、长期负债 十、业主权益 十一、财务报表 十二、财务状况变动表 十三、财务报表分析 十四、合并财务报表 十五、物价变动中的会计计量 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
常用会计分录和会计词汇中英文对照表 一、短期借款： 1、借入短期借款： 借：银行存款 贷：短期借款 2、按月计提利息： 借：财务费用 贷：应付利息 3、季末支付银行存款利息： 借：财务费用 应付利息 贷：银行存 款 4、到期偿还短期借款本金： 借：短期借款 贷：银行存款 二、应付票据： 1、开出应付票据： 借：材料采购/库存商品 应交税费——应交增值税（进项税额）贷：应付票据 银行承兑汇票手续费： 借：财务费用
2、应付票据到期支付票款： 借：应付票据 贷：银行存款 3、转销无力支付的银行承兑汇票票款： 借：应付票据 贷：短期借款 三、应付账款： 1、发生应付账款： 借：材料采购/库存商品/在途物资/生产成本/管理费用/制造费用 应交税费——应交增值税（进项税额） 贷：应付账款 2、偿还应付账款： 借：应付账款 贷：银行存款/应付票据 3、因在折扣期内付款获得的现金折扣偿付应付账款时冲减财务费用：借：应付账款 财务费用 贷：银行存款 4、转销确实无法支付的应付账款： 借：应付账款 贷：营业外收入——其他 四、预收账款： 1、收到预收账款： 借：银行存款
2、收到剩余货款： 借：预收账款 贷：主营业务收入 应交税费——应交增值税（销项税额） 借：银行存款 贷：预收账款 3、预收账款不多的企业，将预收款项记入“应收账款”贷方收到预付款项： 借：银行存款 贷：应收账款 收到剩余货款： 借：应收账款 贷：主营业务收入 应交税费——应交增值税（销项税额） 借：银行存款 贷：应收账款 五、应付职工薪酬： 1、确认职工薪酬： （1）货币性职工薪酬： 借：生产成本——基本生产车间成本（产品生产人员工资）制造费用（车间管理人员工资） 劳务成本（生产部门人员工资） 管理费用（管理人员工资） 销售费用（销售人员工资）
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
会计英语的常用术语 1.accounting n.会计；会计学 account n..账，账目a/c；账户 e.g.T-account: T型账户；account payable应付账款receivable 应收账款）；accountant n.会计人员，会计师CPA （certified public accountant）注册会计师 2.Accounting concepts 会计的基本前提 1）accounting entity 会计主体；entity 实体，主体 2）going concern 持续经营 3）accounting period 会计分期 financial year/ fiscal year 会计年度（financial adj.财务的，金融的；fiscal adj.财政的）4）money measurement货币计量 人民币RMB￥美元US$ 英镑￡法国法郎FFr *权责发生制accrual basis. accrual n.本身是应计未付的意思， accrue v.应计未付，应计未收， e.g.accrued liabilities，应计未付负债 3.Quality of accounting information 会计信息质量要求 （1）可靠性reliability （2）相关性relevance （3）可理解性understandability （4）可比性comparability （5）实质重于形式substance over form （6）重要性materiality （7）谨慎性prudence （8）及时性timeliness 4.Elements of accounting会计要素 1）Assets: 资产 –current assets 流动资产 cash and cash equivalents 现金及现金等价物（bank deposit） inventory存货receivable应收账款prepaid expense 预付费用 –non-current assets 固定资产 property （land and building）不动产, plant 厂房, equipment 设备（PPE） e.g.The total assets owned by Wilson company on December 31, 2006 was US$1,500,000. 2）Liabilities: 负债 funds provided by the creditors. creditor债权人，赊销方 –current liabilities 当期负债 non-current liabilities 长期负债 total liabilities account payable应付账款loan贷款advance from customers 预收款 bond债券（由政府发行, government bond /treasury bond政府债券，国库券）debenture债券（由有限公司发行） 3）Owners’equity: 所有者权益（Net assets） funds provided by the investors. Investor 投资者
流动资产CURRENT ASSETS： 现金Cash on hand 银行存款Cash in bank 有价证券Marketable securitiea 应收票据Notes receivable 应收帐款Accounts receivable 坏帐准备Provision for bad debts 预付帐款Advances to suppliers 其他应收款Other receivables 待摊费用Deferred and prepaid expenses 存货Inventories 存货变现损失准备Provision for loss on realization of inventory 一年内到期的长期债券投资Long-term investments maturing within one year 其他流动资产Other current assets 长期投资Long-term in vestments 一年以上的应收款项Receivables collectable after one year 固定资产：FIXED ASSETS: 固定资产原价Fixed assets-cost 累计折旧Accumulated depreciation 固定资产净值Fixed assets-net value 固定资产清理Disposal of fixed assets 在建工程Construction in progress 无形资产INTANGIBLE ASSETS: 场地使用权Land occupancy right 工业产权及专有技术Proprietary technology and patents 其他无形资产Other intangibles assets 其他资产：OTHER ASSETS 开办费Organization expenses 筹建期间汇兑损失Exchange loss during start-up peried 递延投资损失Deferred loss on investments 递延税款借项Deferred taxes debit 其他递延支出Other deferred expenses 待转销汇兑损失Unamortized cxehange loss 流动负债CURRENT LIABILITIES: 短期借款Short term loans 应付票据Notes payable 应付帐款Accounts payable 应付工资Accrued payroll 应交税金Taxes payable 应付利润Dividends payable 预收货款Advances from customers 其他应付款Other payables
Session 1 Definitions and Elements of Financial Statements You will need to learn these underlined terms for the midterm! I.Income statement–“video” of revenues, expenses, gains, losses over a period of time a.Basic definitions: Revenue–increase in equity (and associated increase in assets and/or decrease in liabilities) earned from the sale of goods or provision of services to customers; it is measured on a gross basis as the amount of assets to be received. Expense–decrease in equity (and associated decrease in assets and/or increase in liabilities) created by sale of goods, rendering of services or passage of time; it is measured on a gross basis as the amount of assets consumed. Gain – increase in equity resulting from selling assets or recognizing the increase in value of assets (or decrease in value of liabilities); it is measured on a net basis as the positive difference between current value and amount recorded on the balance sheet. Loss – decrease in equity resulting from selling assets or decrease in value of assets (or increase in value of liabilities); it is measured on a net basis as the negative difference between current value and amount recorded on the balance sheet. Accounting period - the time period between consecutive balance sheets for which a firm prepares an income statement and statement
?accounting 会计、会计学 ?account 账户 ?account for / as 核算 ?certified public accountant / CPA 注册会计师?chief financial officer 财务总监?budgeting 预算 ?auditing 审计 ?agency 机构 ?fair value 公允价值 ?historical cost 历史成本?replacement cost 重置成本?reimbursement 偿还、补偿?executive 行政部门、行政人员?measure 计量 ?tax returns 纳税申报表 ?tax exempt 免税 ?director 懂事长 ?board of director 董事会 ?ethics of accounting 会计职业道德?integrity 诚信 ?competence 能力 ?business transaction 经济交易?account payee 转账支票?accounting data 会计数据、信息?accounting equation 会计等式?account title 会计科目 ?assets 资产 ?liabilities 负债 ?owners’ equity 所有者权益 ?revenue 收入 ?income 收益
?gains 利得 ?abnormal loss 非常损失 ?bookkeeping 账簿、簿记 ?double-entry system 复式记账法 ?tax bearer 纳税人 ?custom duties 关税 ?consumption tax 消费税 ?service fees earned 服务性收入 ?value added tax / VAT 增值税?enterprise income tax 企业所得税?individual income tax 个人所得税?withdrawal / withdrew 提款、撤资?balance 余额 ?mortgage 抵押 ?incur 产生、招致 ?apportion 分配、分摊 ?accounting cycle会计循环、会计周期?entry分录、记录 ?trial balance试算平衡?worksheet 工作草表、工作底稿?post reference / post .ref过账依据、过账参考?debit 借、借方 ?credit 贷、贷方、信用 ?summary/ explanation 摘要?insurance 保险 ?premium policy 保险单 ?current assets 流动资产 ?long-term assets 长期资产 ?property 财产、物资 ?cash / currency 货币资金、现金
会计英语术语 会计Accounting 债务Obligation 债权人Creditor 会计人员Accountant 纳税申报表Tax return 审计Audit 一般公认会计准则Generally accepted accounting principle 注册会计师Certified public accountant 财务报告Financial reports 投资者investor 编制财务报表To prepare financial statements 实体单位Entity 复式记账法Double-entry accounting system 会计年度Fiscal year （有限责任）公司Corporation 月/季/年报Monthly/ quarterly/ annual financial statements 成本Cost 收入Revenue 费用Expense 资产Asset 负债liability 权责发生/现金收付制会计Accrual/ cash accounting 偿还借款/债务To pay off money/ obligations 赊购/销Purchase/ sales on account 应计费用Accrued expense 现金流量表Statement of Cash flows 资产负债表Balance sheet 损益表Income statement 匹配To match 折旧depreciation 会计等式Accounting equation 复式记账法Double-entry system 所有者权益Owners’ equity 偿还贷款To pay off loans 增加/ 减少Increase/ decrease （不）平衡In/ out of balance 余额Balance (beginning/ ending) 资本Capital 预付To prepay/ to pay in advance 应收/付账款Accounts Receivable/ Payable 普通/特殊日记账General/ special journal 摘要Description of entry 原始凭证Source documents 会计科目表Chart of accounts 租金Rent 销售/进货日记账Sales/ purchases journal 现金收入/ 支付Cash receipts/ payments 赊销/赊购Sales/ purchase on credit 录入To enter (in) 总/明细分类账General/ subsidiary ledger 会计科目表Chart of accounts 过账Posting 偿还To pay off 赊销/购Credit sales/ purchase 设备Equipment 累计折旧Accumulated depreciation 控制账户Controlling account 应收票据Notes Receivable 应付票据Notes Payable 发行普通股Issued common stock 赊购办公用品Purchased office supplies on account 提供服务收到现金Performed service for cash 购买/ 销售土地Purchased/ sold land 提供服务，未收到服务款Performed service on account 支付费用Paid expenses 用现金偿还债务Paid cash on account 收到/支出现金Collected/ paid cash 宣告并支付股利Declared and paid dividends 财政年度Fiscal year 账项调整Adjustment 权责发生制Accrual basis 收付实现制Cash basis 预付项目Prepaid items 预收项目Unearned items
1．The accounting equation and the balance sheet Accounting 会计 Assets 资产 Balance sheet 资产负债表 Bookkeeping 笔记 Budget 预算表 Capital 资本 Creditor 应付账款 Debtor 应收账款 Equity 股东基金 Horizontal balance sheet 横式资产负债表 Liabilities 负债 V ertical balance sheets 竖式资产负债表 2．The double entry system for assets, liabilities and capital Account 帐户 Credit 借方 Debit 贷方 Double entry bookkeeping 复式笔记 3 The asset of stock Purchases 购
Returns inwards 销货退回 Returns outwards 购货退出 Sales 销货 4 The effect of profit or loss on capital and the double entry system for expenses and revenues Drawings 提取 Expenses 费用 Profit 利润 Revenues 收入 5 Balancing off accounts Balancing the account 平帐 6 The trial balance Trial balance 试算表 7 Trading and profit and loss account: an introduction Gross loss 毛损 Gross profit 毛利润 Net loss 纯损 Net profit 纯利
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 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
第一章 Account payable 应付账款 Account receivable 应收账款 Accounting 会计 Accounting equation 会计等式 Asset 资产 Audit 审计 Balance sheet 平衡表（资产负债表） Capital 资本 Certified management accountant (CMA) 注册管理会计 Certified public accountant (CPA) 注册会计师 Corporation 公司 Entity 主体 Expense 费用 Financial accounting 财务会计 Financial Accounting Standards Board (FASB) 财务会计准则委员会Financial statements 财务报告 Generally accepted accounting principles(GAAP)公认接受会计准则Income statement 收入表（利润损益表） Liability 负债 Management accounting 管理会计 Net earnings 净收益 Net income 净收入 Net loss 净损失 Net profit 净利润 Note payable 应付票据 Note receivable 应收票据 Owner’s equity 所有者权益 Owner withdrawals 实收资本 Partnership 合伙制 Proprietorship 个体制 Revenue 收入 Shareholder 股东 Statement of cash flows 现金流量表 Statement of earnings 净盈余报表 Statement of financial position 财务状况报表 Statement of operations 运营表 Statement of owner’s equity 所有者权益报表 Stockholder 股东 Transaction 交易 第二章 Account 账簿、账户 Chart of accounts会计科目表 Credit把……记入贷方
03会计英语专用词汇及术语(中英文版)
会计科目英文 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Bookkeeping 簿记Cash flow prospects 现金流量预测 Certificate in Internal Auditing 内部审计证书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 内部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者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Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure disclose 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Negative cash flow 负现金流量Operating activities 经营活动 Owner’s equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量 Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力 Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders’equity 股东权益Window dressing 门面粉饰Account 帐户 会计英文(中英文对照) 一、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