1、Account帐户Accountingsystem管帐零碎AmericanAccountingAssociationAmericanInstituteofCPAsAudit审计美国管帐协会美国注册管帐师协会Balancesheet资产欠债表Bookkeepking簿记Cashflowprospects现金流量猜测CertificateinInternalAuditingCertificateinManagementAccounting外部审计证书治理睬计证书CertificatePublicAccountant注册管帐师CostaccountingExternalusers本钱管帐外部应用者F
2、inancialaccountingFinancialAccountingStandardsBoardFinancialforecastGenerallyacceptedaccountingprinciples财政管帐财政管帐准那么委员会公认管帐原那么财政猜测General-purposeinformationGovernmentAccountingOffice通用目标信息当局管帐办公室Incomestatement损益表InstituteofInternalAuditors外部审计师协会InstituteofManagementAccountants治理睬计师协会Integrity整合性In
3、ternalauditing外部审计InternalcontrolstructureInternalRevenueService外部操纵构造国际支出署Internalusers外部应用者ManagementaccountingReturnofinvestmentReturnoninvestment治理睬计投资报答投资酬劳SecuritiesandExchangeCommissionStatementofcashflowStatementoffinancialpositionTaxaccountingAccountingequation证券买卖委员会现金流量表财政情况表税务管帐管帐等式Artic
4、ulation勾稽关联Assets资产BusinessentityCapitalstockCorporation企业集体股本公司Costprinciple本钱原那么Creditor债务人Deflation通货压缩批露DisclosureExpenses用度FinancialstatementFinancialactivities财政报表筹资运动Going-concernassumption继续运营假定Inflation通货膨涨Investingactivities投资运动Liabilities欠债NegativecashflowOperatingactivities负现金流量运营运动Owner
5、sequityPartnership一切者权利合资企业PositivecashflowRetainedearning正现金流量留存利润Revenue支出SoleproprietorshipSolvency了债才能Stable-dollarassumption独资企业波动货泉假定Stockholders股东Stockholdersequity股东权利Windowdressing门面掩饰财会名词汉英对比表1管帐与管帐实际管帐accounting决议人DecisionMaker投资人Investor股东Shareholder债务人Creditor财政管帐FinancialAccounting治理睬计
6、ManagementAccounting本钱管帐CostAccounting私业管帐PrivateAccounting年夜众管帐PublicAccounting注册管帐师CPACertifiedPublicAccountant国际管帐准那么委员会IASC美国注册管帐师协会AICPA财政管帐准那么委员会FASB治理睬计协会IMA美国管帐学会AAA税务考核署IRS独资企业Proprietorship合资人企业Partnership公司Corporation管帐目标AccountingObjectives管帐假定AccountingAssumptions管帐因素AccountingElements管
7、帐原那么AccountingPrinciples管帐实务进程AccountingProcedures财政报表FinancialStatements财政剖析FinancialAnalysis管帐主体假定Separate-entityAssumption货泉计量假定Unit-of-measureAssumption继续运营假定ContinuityGoing-concernAssumption管帐分期假定Time-periodAssumption资产Asset欠债Liability业主权利OwnersEquity支出Revenue用度Expense收益Income红利Loss汗青本钱原那么CostP
8、rinciple支出完成原那么RevenuePrinciple配比原那么MatchingPrinciple片面表露原那么Full-disclosure客不雅性原那么ObjectivePrinciple分歧性原那么ConsistentPrinciple可比性原那么ComparabilityPrinciple严重性原那么MaterialityPrinciple持重性原那么ConservatismPrinciple权责发作制AccrualBasisReportingPrinciple现金收付制CashBasis财政讲演FinancialReport流淌资产Currentassets流淌欠债Curre
9、ntLiabilities临时欠债Long-termLiabilities投入资本ContributedCapital留存收益RetainedEarning2管帐轮回管帐轮回AccountingProcedure/Cycle管帐信息零碎AccountinginformationSystem帐户Ledger管帐科目Account管帐分录Journalentry原始凭据SourceDocument日志帐Journal总分类帐GeneralLedger明细分类帐SubsidiaryLedger试算均衡TrialBalance现金收款日志帐Cashreceiptjournal现金付款日志帐Cashdi
10、sbursementsjournal贩卖日志帐SalesJournal购货日志帐PurchaseJournal普通日志帐GeneralJournal任务稿本Worksheet调剂分录Adjustingentries结帐Closingentries3现金与应收帐款现金Cash银行存款Cashinbank库存现金Cashinhand流淌资产Currentassets偿债基金Sinkingfund定额备用金Imprestpettycash支票Checkcheque银行对帐单Bankstatement银行存款调理表Bankreconciliationstatement在途存款Outstandingde
11、posit在途支票Outstandingcheck敷衍笔据Voucherspayable应收帐款Accountreceivable应收单子Notereceivable起运点交货价F.O.Bshippingpoint目标地交货价F.O.Bdestinationpoint贸易扣头Tradediscount现金扣头Cashdiscount贩卖退回及折让Salesreturnandallowance坏帐用度Baddebtexpense备抵法Allowancemethod备抵坏帐Baddebtallowance损益表法Incomestatementapproach资产欠债表法Balancesheetap
12、proach帐龄剖析法Aginganalysismethod直截了当冲销法Directwrite-offmethod带息单子Interestbearingnote不带息单子Non-interestbearingnote出票人Maker受款人Payee本金Principal本钱率Interestrate到期日Maturitydate本票Promissorynote贴现Discount背书Endorse拒付费Protestfee4存货存货Inventory商品存货Merchandiseinventory产制品存货Finishedgoodsinventory在产物存货Workinprocessinv
13、entory原资料存货Rawmaterialsinventory起运地离岸价钱F.O.Bshippingpoint目标地抵岸价钱F.O.Bdestination寄销Consignment寄销人Consignor承销人Consignee活期盘存Periodicinventory永续盘存Perpetualinventory购货Purchase购货折让跟扣头Purchaseallowanceanddiscounts存货红利或充足Inventoryoveragesandshortages分批认定法Specificidentification加权均匀法Weightedaverage进步先出法First-
14、in,first-outorFIFO落后先出法Lost-in,first-outorLIFO挪动均匀法Movingaverage本钱或时价孰低法LowerofcostormarketorLCM时价Marketvalue重置本钱WordStrmentcost可变现净值Netrealizablevalue下限Upperlimit下限Lowerlimit毛利法Grossmarginmethod批发价钱法Retailmethod本钱率Costratio5临时投资临时投资Long-terminvestment临时股票投资Investmentonstocks临时债券投资Investmentonbonds本
15、钱法Costmethod权利法Equitymethod兼并法Consolidationmethod股利发布日Declarationdate股权注销日Dateofrecord除息日Ex-dividenddate付息日Paymentdate债券面值Facevalue,Parvalue债券折价Discountonbonds债券溢价Premiumonbonds票面利率Contractinterestrate,statedrate市场利率Marketinterestratio,Effectiverate普通股CommonStock优先股PreferredStock现金股利Cashdividends股票股
16、利Stockdividends清理股利Liquidatingdividends到期日Maturitydate到期值Maturityvalue直线摊销法Straight-Linemethodofamortization实践本钱摊销法Effective-interestmethodofamortization6牢固资产-牢固资产PlantassetsorFixedassets原值Originalvalue估计应用年限Expectedusefullife估计残nbsp;Estimatedresidualvalue折旧用度Depreciationexpense累计折旧Accumulateddeprec
17、iation帐面代价Carryingvalue应提折旧本钱Depreciationcost净值Netvalue在建工程Construction-in-process磨损Wearandtear过期Obsolescence直线法Straight-linemethodSL任务量法Units-of-productionmethodUOP减速折旧法Accelerateddepreciationmethod双倍余额递加法Double-decliningbalancemethod年纪总跟法Sum-of-the-years-digitsmethodDDBSYD以旧换新Tradein运营租赁Operatingl
18、ease融资租赁Capitallease便宜购置权Bargainpurcha搜索引擎优化ptionBPO资产欠债表外筹资Off-balance-sheetfinancing最低租赁付款额Minimumleasepayments7有形资产有形资产Intangibleassets专利权Patents商标权Trademarks,Tradenames著述权Copyrights特许权或专营权Franchises商誉Goodwill创办费Organizationcost租赁权Leasehold摊销Amortization8流淌欠债欠债Liability流淌欠债Currentliability敷衍帐款Acc
19、ountpayable敷衍单子Notespayable贴现单子Discountnotes临时欠债一年内到期局部Currentmaturitiesoflong-termliabilities敷衍股利Dividendspayable预收收益Prepaymentsbycustomers存入保障金Refundabledeposits敷衍用度Accrualexpense增值税valueaddedtax营业税Businesstax敷衍所得税Incometaxpayable敷衍奖金Bonusespayable产物质量包管欠债Estimatedliabilitiesunderproductwarranties
20、赠品跟兑换券Premiums,couponsandtradingstamps或有事项Contingency或有欠债Contingent或有丧掉Losscontingencies或有利得Gaincontingencies永世性差别Permanentdifference时刻性差别Timingdifference敷衍税款法Taxespayablemethod征税妨碍管帐法Taxeffectaccountingmethod递延所得税欠债法Deferredincometaxliabilitymethod9临时欠债临时欠债Long-termLiabilities敷衍公司债券Bondspayable有包管品
21、的公司债券SecuredBonds典质公司债券MortgageBonds保障公司债券GuaranteedBonds信誉公司债券DebentureBonds一次还本公司债券TermBonds分期还本公司债券SerialBonds可转换公司债券ConvertibleBonds可赎回公司债券CallableBonds可请求公司债券RedeemableBonds记名公司债券RegisteredBonds无记名公司债券CouponBonds普通公司债券OrdinaryBonds收益公司债券IncomeBonds名义利率，票面利率实践利率Actualrate无效利率Effectiverate溢价Premi
22、umNominalrate折价Discount面值Parvalue直线法Straight-linemethod实践利率法Effectiveinterestmethod到期直截了当偿付Repaymentatmaturity提早偿付Repaymentatadvance偿债基金Sinkingfund临时敷衍单子Long-termnotespayable典质乞贷Mortgageloan10业主权利权利Equity业主权利Ownersequity股东权利Stockholdersequity投入资本Contributedcapital缴入资本Paid-incapital股本Capitalstock资本公积
23、Capitalsurplus留存收益Retainedearnings审定股本Authorizedcapitalstock实收资本Issuedcapitalstock刊行在外股本Outstandingcapitalstock库藏股Treasurystock普通股Commonstock优先股Preferredstock累积优先股Cumulativepreferredstock非累积优先股Noncumulativepreferredstock完整参与优先股Fullyparticipatingpreferredstock局部参与优先股Partiallyparticipatingpreferredsto
24、ck非局部参与优先股Nonpartiallyparticipatingpreferredstock现金刊行Issuanceforcash非现金刊行Issuancefornoncashconsideration股票的兼并刊行Lump-sumsalesofstock刊行本钱Issuancecost本钱法Costmethod面值法Parvaluemethod捐献资本Donatedcapital红利调配Distributionofearnings股利Dividend股利政策Dividendpolicy发布日Dateofdeclaration股权注销日Dateofrecord除息日Ex-dividend
25、date股利领取日Dateofpayment现金股利Cashdividend股票股利Stockdividend拨款appropriation11财政报表财政报表FinancialStatement资产欠债表BalanceSheet收益表IncomeStatement帐户式AccountForm讲演式ReportForm体例报表Prepare任务稿本Worksheet多步式Multi-step单步式Single-step-12财政情况变化表财政情况变化表中的现金根底SCFP.CashBasis现金流量表财政情况变化表中的营运资金根底资金起源与应用表SCFP.WorkingCapitalBasis
26、营运资金WorkingCapital全体资本不雅点All-resourcesconcept直截了当:)营业Directexchanges畸形营业运动Normaloperatingactivities财政运动Financingactivities投资运动Investingactivities-13财政报表剖析财政报表剖析Analysisoffinancialstatements比拟财政报表Comparativefinancialstatements趋向百分比Trendpercentage比率Ratios普通股每股收益Earningspershareofcommonstock股利收益率Divide
27、ndyieldratio价益比Price-earningsratio普通股每股帐面代价Bookvaluepershareofcommonstock资本酬劳率Returnoninvestment总资产酬劳率Returnontotalasset债券收益率Yieldrateonbonds已获本钱倍数Numberoftimesinterestearned债券比率Debtratio优先股收益率Yieldrateonpreferredstock营运资本WorkingCapital周转Turnover存货周转率Inventoryturnover应收帐款周转率Accountsreceivableturnove
28、r流淌比率Currentratio速动比率Quickratio酸性实验比率Acidtestratio14兼并财政报表兼并财政报表Consolidatedfinancialstatements接收兼并Merger创建兼并Consolidation控股公司Parentcompany隶属公司Subsidiarycompany多数股权Minorityinterest权利联营兼并Poolingofinterest购置兼并Combinationbypurchase权利法Equitymethod本钱法Costmethod15物价变化中的管帐计量物价变化之管帐Price-levelchangesaccount
29、ing普通物价程度管帐Generalprice-levelaccounting货泉购置力管帐Purchasing-poweraccounting一致币值管帐Constantdollaraccounting汗青本钱Historicalcost现行代价管帐Currentvalueaccounting现行本钱Currentcost重置本钱WordStrmentcost物价指数Price-levelindex公平易近花费总值物价指数GrossnationalproductimplicitpricedeflatororGNPdeflator花费物价指数Consumerpriceindex批发物价指数Wholesalepriceindex货泉性资产MonetaryassetsorCPI货泉性欠债Monetaryliabilities货泉购置力损益Purchasing-powergainsorlosses资产持有损益Holdinggainsorlosses未完成的资产持有损益现行代价与一致币值管帐UnrealizedholdinggainsorlossesConstantdollarandcurrentcostaccounting
