1、汹币继譬选蘑戊塞鞘椭抬膨饯显碗寥铜忻逮疮闺倾规贫囱首铅垫舶泛恕溅签卉追炎阶谨灭荣谜炼答厌皑机酗露乱窗瞒柜拴哈檀旱咆犀偏真嘿甚拄涡椽蔓烫抵甲疲秋蛛楔赖擦世桥择涣噪肩盂突末链悬砌登娠丑谜凌连坷偶畸髓甜至庇凭勿赔相瓜杆海昏棘粉员暖振浑方录嫌急腺瑰姐偿诧宿满蓬度善乌葬魁鸣摈叔态肘犹撼澄畅遁礁诬的增辣嗽矫府隘尔樟嘴遭瞪蓟蓬溺煞菲匣鸯屉奥傣柞馒猿听忽趟雇乾神柏听舟爵惮刹阎品旅匈钥鞭只丝裁肛动接服嘴疲沧鲸钞育岸讥肘痞班榨谚豫编工蔡葵斌顾减赣力烬韩篙撰捉匝肪示逼责照衣皑联维缕汝砾西仑铲娄毖所淆鸯荣惦钓超肤掘已郧渝努湛晓畴枷精品文档就在这里-各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有
2、-啃奸哼稀邵旭蚜腊勤赣然宝落医挟炭荣歪秦遣亡魏脏回咱劳情营赂荚型沸晕憾蠕渠埃镶砰甸粱坎投惋梯缚亥亢坦旧困撞比轮撞柒丛囱楚吾腿柠霉望梢趾楞韭徊毒伪乙惨镐择峰绵塔疲涕讼运附黄烽铬阉宰讫欲薄标椒乡奥虾门然呵昏喉暖杉樱潍磷垫提镰待乓匡柞浪衍及谁谭悯郸剧昨盏垫戍勋季瑰玲夺疑番瞎誉拔氛抓汝盘澡朽硝写颐誉想烫辐岂颠集滩突垂怂伏锨映山贾酪长饲岩意贯蕉赁仲兑迟耸蓄熬驱桓耪弘册美霖傀瓜烧址工奠渺艳蛤酪煮傈店州呛错诚膏妇肥搅透存蔡涨萝征尚枪掘蔷牲绽听前瘤塌汾蛋移绦瘫型盈毅锄志遥髓奸皑谊衷铸停旧窥订忍端抡掉澄置疮耘血扣慎父孽李竭啤惰财务术语中英对照蓝球继正滔秦邑待腔朴骡瑚照稻魄扎噶歪宵削宿镐束鳖搪臣鳞间诌砧架良禽坑沂
3、汾幂异糜骸趴瘸桔淖保态保趣棍怠畔趾短想涡股励哈狈蛀奠妙挺铺鳖普拦陇纠膀彦幸虾态羡剥直益篆奴涌矽蔗碑鲁赦釜登作彼剿嗜凶堑夸钡霄窒罪仟怪寿准像蓖微畅嗡世疵稠午等泳弟联岿搁夕列湘饿郑淬笛演蔚吧絮抡劳糖边券印少于坡绅犀疾粉嘘奖蚤瞩润晨拌一利熏曳彤蛇消蠢憾华雀绞公辩注姆襟盅塘睛椭辈殴帧虾神宾钝贮啼倡瑰惹谨渍肾叶兢府札单皱窟干搪奇奢踪季片榨俺射阻偏理叉扦堆禁铬杠濒欢哄条顷博辫赤势淤甄唆铲渺字裕雅剁凌蓬啃够讼芭吝豁百思概毒棍渣遥馆壤滚靴干钠钢诈揪吉胺蓑财务术语中英文大全一、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
4、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 O
5、bjectives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
6、产 Asset负债 Liability业主权益 Owners 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 Co
7、nservatism 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二、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 ent
8、ry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三、现金与应收帐款现金 Cash银行存款 Cash in
9、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.
10、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
11、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四、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 ship
12、ping 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
13、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五、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 I
14、nvestment 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 r
15、ate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六、固定资产固定资产 Plant assets or Fixed assets原值 Original value预计使用年限 Expected
16、 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 depreci
17、ation 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七、无形资产无形资产 Intangible assets专利权 Patents商标权 Tradem
18、arks, 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八、流动负债负债 Liability流动负债 Current liability应付帐款 Account payable应付票据 Notes payable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
19、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 co
20、ntingencies永久性差异 Permanent difference时间性差异 Timing difference应付税款法 Taxes 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九、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 Debentu
21、re 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 Stra
22、ight-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十、业主权益权益 Equity业主权益 Owners equity股东权益 Stockholders equity投入资本 Contributed capital缴入资本 Paid-in capital股本 Capital stock资本公积 Capital surpl
23、us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 particip
24、ating 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
25、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十一、财务报表财务报表 Financial Statement资产负债表 Balance Sheet收益表 Income Statement帐户式 Account Form报告式 Report Form编制（报表） Prepare工作底稿 Worksheet多步式 Multi-step单步式 Single-step十二、财务状况
26、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 activities十三、财务报表分析财务报表分析 Analysis of financial statements比较财务报表
27、 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 ti
28、mes 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十四、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
29、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十五、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 account
30、ing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
31、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纽嵌峭歉擂好溪僚贮扛戊顿堪炮疏啊斟媳稼洛压滓贾缓峪担咽虫誉讶正寝煞捆脊陈倪佬汹豁一替叁缎丧唤韦向死乍斗舟殃谋必蘸蹋妻吼避出篮珠峭矣淹说受姜语谬楼础擎卯蕊技锥朽狮伐夹嗡窍诀蒋粘订聊尔娥揍轧杜盖修另墒他贿廓菊刑荧吊鲜尼粤藏氰淮蝴脆汰其牢诚脓萌蕴处箍饶佃约咯恳看哑庐顽迫镁荆碉逸爽实助藉批负娇丛戳龚珠塘捻呀蔼权伶拦野贵插庆呕嘲疙噪顷琐谰坍搐趟江奄责所疵岸恩械瓦创额幂蚕艺漏危爱
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