会计实用英语术语.docx
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会计实用英语术语.docx
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会计实用英语术语
1.Accounting(会计)
Theprocessofindentifying,recording,summarizing,andreportingeconomicinformationtodicisionmakers.
2.Financialaccounting(财务会计)
Thefieldofaccountingthatservesexternaldecisionmakers,suchasstockholders,suppliers,banks,andgovernmentagencies.
3.Managementaccounting(管理会计)
Thefieldofaccountingthatservesinternaldecisionmakers,suchastopexecutives,departmentheads,hosptiladministrators,andpeopleatothermanagementlevelswithinanororganization.
4.Annualreport(年报)
Acombinationoffinancialstatements,managementdiscussionandanalysis,andgraphsandchartsthatisprovidedannuallytoinvestors.
5.Balancesheet(statementoffinancialposition,statementoffinancialcondition)(资产负债表)
Afinancialstatementthatshowsthefinancialstatusofabusinessentityataparticularinstantintime.
6.Balancesheetequation(资产负债方程式)
Assets=Liabilities+Owners'equity.
7.Assets(资产)
Economicresourcesthatareexpectedtohelpgeneratefuturecashinflowsorhelpreducefuturecashoutflows.
8.Liabilities(负债)
Economicobligationsofthearganizationtooutsiders,orclaimsagainstitsassetsbyoutsiders.
9.Owners’equity(所有者权益)
Theresidualinterestintheorganization’sassetsafterdeductingliabilities.
10.Notespayable(应付票据)
Promissorynotesthatareevidenceofadebtandstatethetermsofpayment.
11.Entity(实体)
Anorganizationorasectionofanorganizationthatstandsapartfromotherorganizationandindividualsasaseparateeconomisunit.
12.Transaction(交易)
Anyeventthatbothaffectsthefinancialpositionofanentityandbereliablyrecordedinmoneyterms.
13.Inventory(存货)
Goodsheldbyacompanyforthepurposeofsaletocustomers.
14.Account(帐户)
Asummaryrecordofthechangesinaparticularassets,liability,oroweners’equity.
15.Openaccount(贸易账户,来往帐目)
Buyingorsellingoncredit,usuallybyjustan“authorizedsignature”ofthebuyer.
16.Accountpayable(应付帐款)
Aliabilitythatresultsfromapurchaseofgoodsorservicesonopenaccount.
17.Creditor(债权人)
Apersonorantitytowhommoneyisowed.
18.Debtor(债务人)
Apersonorentitythatowesmoneytoanother.
19.Soleproprietorship(个体经营、独资经营)
Aseparateorganizationwithasingleowner.
20.Partnership(合伙)
Aformoforganizationthatjoinstwoormoreindividualstogetherasco-owners
2.21.Corporation(公司)
Abusinessorganizationthatiscreatedbyindividualstatelaws.
22.Limitedliability(有限责任)
Afeatureofthecorporateformoforganizationwherebycorporatecreditorsordinarilyhaveclaimsagainstthecorporateassetsonly.Theowners’assetsarenotsubjecttothecreditors’grasp.
23.Publiclyowned(公有)
Acorporationinwhichsharesintheownershiparesoldtothepublic.
24.Privatelyowned(私有)
Acorporationownedbyafamily,asmallgroupofshareholders,orasingleindividual,inwhichsharesofownershiparenotpubliclysold.
25.Stockholders’equity(shareholders’equity)(股东权益)
Owners’equityofacorporation.Theexcessofassetsoverliabilitiesofacorporation.
26.Paid-incapital(实际投入资本)
Thetotalcapitalinvestmentinacorporationbyitsownersbothatandsubsequenttotheinceptionofbusiness.
27.Parvalue(票面值)
Thenominaldollaramountprintedonstockcertificates.
28.Commonstock(capitalstock)(普通股)
Stockrepresentingtheclassofownershavinga“residual”ownershipofacorporation.
29.Auditor(审计师)
Apersonwhoexaminestheinformationusedbymanagerstopreparethefinancialstatementsandatteststothecredibilityofthosestatements.
30.Certifiedpublicaccountant(CPA)(注册会计师)
IntheUnitedStates,apersonearnsthisdesignationofeducation,qualifyingexperience,andthepassingofa2-daywrittennationalexamination.
31.Audit(审计)
Anexaminationoftransactionsandfinancialstatementmadeinaccordancewithgenerallyacceptedauditingstandards.
32.Auditor’sopinion(independentopinion)(审计师意见)
Areportdescribingtheauditor’sexaminationoftransactionandfinancialstatements.Itisincludedwiththefinancialstatementsinanannualreportissuedbythecorporation.
33.Fiscalyear(会计、财政年度)
Theyearestablishedforaccountingpurposes.
34.Interimperiods(中期)
Thetimespansestablishedforaccountingpurposesthatarelessthanayear.
35.Revenues(sales)(收入OR商品销售收入)
Increasesinowners’equityarisingfromincreasesinassetsreceivedinexchangeforthedeliveryofgoodsorservicestocustomers.
36.Expenses(费用)
Decreasesinowners’equitythatarisebecausegoodsorservicesaredeliveredtocustomers.
37.Income(profit,earnings)(收益、利润)
Theexcessofrevenuesoverexpenses.
38.Retainedincome(retainedearnings,reinvestedearnings)(未分配利润)
Additionalowners’equitygeneratedbyincomeorprofits.
39.Accrualbasis(应计制、权责发生制)
Accountingmethodthatrecognizestheimpactoftransactionsonthefinancialstatementsinthetimeperiodswhenrevenuesandexpensesoccur.
40.Cashbasis(收付实现制)
Accountingmethodthatrecognizestheimpactoftransactionsonthefinancialstatementsonlywhencashisreceivedordisbursed.
3.42.Productcosts(产品成本)
Coststhatarelinkedwithrevenuesandarechargedasexpenseswhentherelatedrevenuesisrecognized.
43.Costofgoodssold(costofsales)(销售成本)
Theoriginalacquisitioncostoftheinventorythatwassoldtocustomersduringthereportingperiod.
44.Matching(配比)
Therecordingofexpensesinthesametimeperiodastherelatedrevenuesarerecognized.
45.Periodcosts(期间成本)
Itemsidentifieddirectlyasexpensesofthetimeperiodinwhichtheyareincurred.
46.Costrecovery
Theconceptbywhichsomepurchasesofgoodsorservicesarerecordedasassetsbecausetheircostsareexpectedtoberecoveredintheformofcashinflows(orreducedcashoutflows)infutureperiod.
47.Depreciation(折旧)
Thesystematicallocationoftheacquisitioncostoflong-livedoffixedassetstotheexpensesaccountsofparticularperiodsthatbenefitfromtheuseoftheassets.
48.Netincome(净利润)
Theremainderafterallexpenseshasbeendeductedfromrevenues.
49.Incomestatement(statementofearnings,operatingstatement)(收益表)
Areportofallrevenuesandexpensespertainingtoaspecifictimeperiod.
50.Statementofcashflows(cashflowstatement)(现金流量表)
Arequiredstatementthatreportsthecashreceiptsandcashpaymentsofanentityduringaparticularperiod.
51.Netloss(净损失)
Thedifferencebetweenrevenuesandexpenseswhenexpensesexceedrevenues.
52.Cashdividends(现金股利)
Distributionofcashtostockholdersthatreduceretainedincome.
53.Statementofretainedincome(利润分配表)
Astatementthatliststhebeginningbalanceinretainedincome,followedbyadescriptionofanychangesthatoccurredduringtheperiod,andtheendingbalance.
54.Statementofincomeandretainedincome(收入及利润分配表)
Astatementthatincludedastatementofretainedincomeatthebottomofanincomestatement.
55.Earningspershare(EPS)(每股收益)
Netincomedividedbyaveragenumberofcommonsharesoutstanding.
56.Price-earningsratio(P-E)(市盈率)
Marketpricepershareofcommonstockdividedbyearningspershareofcommonstock.
57.Dividend-yieldratio(股息率)
Commondividendspersharedividendbymarketpricepershare.
58.Dividend-payoutratio(派息率)
Commondividendspersharedividendbyearningspershare.
59.Double-entrysystem(复试记账法)
Themethodusuallyfollowedforrecordingtransactions,wherebyatleasttwoaccountsarealwaysaffectedbyeachtransaction.
60.Ledger(分类账)
Therecordsforagroupofrelatedaccountskeptcurrentinasystematicmanner.
4.61.Generalledger(总分类账)
Thecollectionofaccountsthataccumulatestheamountsreportedinthemajorfinancialstatements.
62.T-account(T形账户)
SimplifiedversionofledgeraccountsthattakestheformofthecapitalletterT.
63.Balance(余额)
Thedifferencebetweenthetotalleft-sideandright-sideamountsinanaccountatanyparticulartime.
64.Debit(借方)
Anentryorbalanceontheleftsideofanaccount.
65.Credit(贷方)
Anentryorbalanceontherightsideofanaccount.
66.Charge(Debit)
Awordoftenusedinsteadofdebit.
67.Sourcedocuments(原始凭证)
Thesupportingoriginalrecordsofanytransactions.
68.Bookoforiginalentry(原始分录帐本)
Aformalchronologicalrecordofhowtheentity’stransactionsaffectthebalancesinpertinentaccounts.
69.Generaljournal(普通日记账)
Themostcommonexampleofabookoforiginalentry;acompletechronologicalrecordoftransactions.
70.Trialbalance(试算表)
Alistofallaccountsinthegeneralledgerwiththeirbalance.
71.Journalizing(记入分类帐)
Theprocessofenteringtransactionsintothejournal.
72.Journalentry(日记帐分录)
Ananalysisoftheaffectsofatransactionontheaccounts,usuallyaccompaniedbyanexplanation.
5.81.Accumulateddepreciation(allowancefordepreciation)(累计折旧)
Thecumulativesumofalldepreciationrecognizedsincethedateofacquisitionoftheparticularassetsdescribed.
82.Dataprocessing数据处理
Thetotalitytotheproceduresusedtorecord,analyzestore,andreportonchosenactivities.
83.Explicittransactions(显性交易)
Eventssuchascashreceiptsanddisbursements,creditpurchases,andcreditsalesthattriggernearlyallday-to-dayroutineentries.
84.Implicittransactions(非显性交易)
Events(suchasthepassageoftime)thatdonotgeneratesourcedocumentsorvisibleevidenceoftheeventandarenotrecognizedintheaccountingrecordsuntiltheendofanaccountingperiod.
85.Adjustments(adjustingentries)(调帐)
End-of-periodentriesthatassignthefinancialeffectsofimplicittransactionstotheappropriatetimeperiods.
86.Accrue(应计)
Toaccumulateareceivableorpayableduringagivenperiodeventhoughnoexplicittransactionsoccurs.
87.Unearnedrevenue(revenuereceivedinadvance,deferre
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