会计中英文对照.docx
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会计中英文对照.docx
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会计中英文对照
一,会计要素
会计accounting决策人DecisionMaker公众会计PublicAccounting
投资人Investor股东Shareholder债权人Creditor
财务会计FinancialAccounting管理会计ManagementAccounting
成本会计CostAccounting私业会计PrivateAccounting
注册会计师CPACertifiedPublicAccountant
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AccountingObjectives会计假设AccountingAssumptions
会计要素AccountingElements会计原则AccountingPrinciples
会计实务过程AccountingProcedures财务报表FinancialStatements
财务分析FinancialAnalysis会计主体假设Separate-entityAssumption
货币计量假设Unit-of-measureAssumption
持续经营假设Continuity(Going-concern)Assumption
会计分期假设Time-periodAssumption
资产Asset负债Liability权益Owner'sEquity
收入Revenue费用Expense收益Income亏损Loss
历史成本原则CostPrinciple收入实现原则RevenuePrinciple配比原则MatchingPrinciple
全面披露原则Full-disclosure(Reporting)Principle
客观性原则ObjectivePrinciple一致性原则ConsistentPrinciple
可比性原则ComparabilityPrinciple重大性原则MaterialityPrinciple
稳健性原则ConservatismPrinciple权责发生制AccrualBasis
现金收付制CashBasis财务报告FinancialReport
流动资产Currentassets流动负债CurrentLiabilities
长期负债Long-termLiabilities投入资本ContributedCapital
留存收益RetainedEarning
2、会计循环
会计循环AccountingProcedure/Cycle会计信息系统AccountinginformationSystem帐户Ledger会计科目Account会计分录Journalentry原始凭证SourceDocument日记帐Journal
总分类帐GeneralLedger明细分类帐SubsidiaryLedger试算平衡TrialBalance
现金收款日记帐Cashreceiptjournal现金付款日记帐Cashdisbursementsjournal
销售日记帐SalesJournal购货日记帐PurchaseJournal普通日记帐GeneralJournal工作底稿Worksheet调整分录Adjustingentries结帐Closingentries三、现金与应收帐款现金Cash
银行存款Cashinbank库存现金Cashinhand
流动资产Currentassets偿债基金Sinkingfund定额备用金Imprestpettycash支票Check(cheque)银行对帐单Bankstatement
银行存款调节表Bankreconciliationstatement
在途存款Outstandingdeposit在途支票Outstandingcheck应付凭单Voucherspayable应收帐款Accountreceivable应收票据Notereceivable
起运点交货价F.O.Bshippingpoint目的地交货价F.O.Bdestinationpoint商业折扣Tradediscount现金折扣Cashdiscount
销售退回及折让Salesreturnandallowance
坏帐费用Baddebtexpense备抵法Allowancemethod备抵坏帐Baddebtallowance损益表法Incomestatementapproach资产负债表法Balancesheetapproach帐龄分析法Aginganalysismethod直接冲销法Directwrite-offmethod带息票据Interestbearingnote不带息票据Non-interestbearingnote出票人Maker受款人Payee
本金Principal利息率Interestrate到期日Maturitydate本票Promissorynote贴现Discount背书Endorse拒付费Protestfeecom四、存货存货Inventory
商品存货Merchandiseinventory产成品存货Finishedgoodsinventory在产品存货Workinprocessinventory原材料存货Rawmaterialsinventory起运地离岸价格F.O.Bshippingpoint目的地抵岸价格F.O.Bdestination寄销Consignment寄销人Consignor承销人Consignee
定期盘存Periodicinventory永续盘存Perpetualinventory购货Purchase
购货折让和折扣Purchaseallowanceanddiscounts
存货盈余或短缺Inventoryoveragesandshortages
分批认定法Specificidentification加权平均法Weightedaverage先进先出法First-in,first-outorFIFO后进先出法Lost-in,first-outorLIFO
移动平均法Movingaverage
成本或市价孰低法LowerofcostormarketorLCM市价Marketvalue重置成本Replacementcost可变现净值Netrealizablevalue上限Upperlimit下限Lowerlimit
毛利法Grossmarginmethod零售价格法Retailmethod成本率Costratio五、长期投资
长期投资Long-terminvestment长期股票投资Investmentonstocks长期债券投资Investmentonbonds成本法Costmethod权益法Equitymethod合并法Consolidationmethod股利宣布日Declarationdate股权登记日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股票股利Stockdividends清算股利Liquidatingdividends到期日Maturitydate到期值Maturityvalue
直线摊销法Straight-Linemethodofamortization
实际利息摊销法Effective-interestmethodofamortization六、固定资产
固定资产PlantassetsorFixedassets原值Originalvalue
预计使用年限Expectedusefullife预计残值Estimatedresidualvalue折旧费用Depreciationexpense累计折旧Accumulateddepreciation帐面价值Carryingvalue应提折旧成本Depreciationcost净值Netvalue
在建工程Construction-in-process磨损Wearandtear过时Obsolescence
直线法Straight-linemethod(SL)工作量法Units-of-productionmethod(UOP)
加速折旧法Accelerateddepreciationmethod
双倍余额递减法Double-decliningbalancemethod(DDB)
年数总和法Sum-of-the-years-digitsmethod(SYD)以旧换新Tradein经营租赁Operatinglease融资租赁Capitallease
廉价购买权Bargainpurchaseoption(BPO)
资产负债表外筹资Off-balance-sheetfinancing
最低租赁付款额Minimumleasepayments七、无形资产
无形资产Intangibleassets专利权Patents
商标权Trademarks,Tradenames著作权Copyrights特许权或专营权Franchises商誉Goodwill
开办费Organizationcost租赁权Leasehold摊销Amortization八、流动负债负债Liability
流动负债Currentliability应付帐款Accountpayable应付票据Notespayable贴现票据Discountnotes
长期负债一年内到期部分Currentmaturitiesoflong-termliabilities应付股利Dividendspayable预收收益Prepaymentsbycustomers存入保证金Refundabledeposits应付费用Accrualexpense增值税valueaddedtax营业税Businesstax
应付所得税Incometaxpayable应付奖金Bonusespayable
产品质量担保负债Estimatedliabilitiesunderproductwarranties赠品和兑换券Premiums,couponsandtradingstamps或有事项Contingency或有负债Contingent或有损失Losscontingencies或有利得Gaincontingencies永久性差异Permanentdifference时间性差异Timingdifference应付税款法Taxespayablemethod纳税影响会计法Taxeffectaccountingmethod
递延所得税负债法Deferredincometaxliabilitymethod九、长期负债
长期负债Long-termLiabilities应付公司债券Bondspayable有担保品的公司债券SecuredBonds
抵押公司债券MortgageBonds保证公司债券GuaranteedBonds信用公司债券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可要求公司债券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Nominalrate实际利率Actualrate有效利率Effectiverate溢价Premium折价Discount面值Parvalue
直线法Straight-linemethod实际利率法Effectiveinterestmethod到期直接偿付Repaymentatmaturity提前偿付Repaymentatadvance偿债基金Sinkingfund
长期应付票据Long-termnotespayable
抵押借款Mortgageloan十、业主权益权益Equity
业主权益Owner'sequity
股东权益Stockholder'sequity投入资本Contributedcapital缴入资本Paid-incapital股本Capitalstock资本公积Capitalsurplus留存收益Retainedearnings核定股本Authorizedcapitalstock实收资本Issuedcapitalstock
发行在外股本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
完全参加优先股Fullyparticipatingpreferredstock
部分参加优先股Partiallyparticipatingpreferredstock
非部分参加优先股Nonpartiallyparticipatingpreferredstock现金发行Issuanceforcash
非现金发行Issuancefornoncashconsideration
股票的合并发行Lump-sumsalesofstock
发行成本Issuancecost
成本法Costmethod面值法Parvaluemethod捐赠资本Donatedcapital盈余分配Distributionofearnings股利Dividend
股利政策Dividendpolicy宣布日Dateofdeclaration股权登记日Dateofrecord除息日Ex-dividenddate股利支付日Dateofpayment现金股利Cashdividend股票股利Stockdividend拨款appropriation十一、财务报表
财务报表FinancialStatement资产负债表BalanceSheet收益表IncomeStatement帐户式AccountForm报告式ReportForm编制(报表)Prepare工作底稿Worksheet多步式Multi-step单步式Single-step
十二、财务状况变动表
财务状况变动表中的现金基础SCFP.CashBasis(现金流量表)
财务状况变动表中的营运资金基础SCFP.WorkingCapitalBasis(资金来源与运用表)营运资金WorkingCapital
全部资源概念All-resourcesconcept直接交换业务Directexchanges正常营业活动Normaloperatingactivities
财务活动Financingactivities投资活动Investingactivities十三、财务报表分析
财务报表分析Analysisoffinancialstatements
比较财务报表Comparativefinancialstatements
趋势百分比Trendpercentage比率Ratios
普通股每股收益Earningspershareofcommonstock
股利收益率Dividendyieldratio价益比Price-earningsratio
普通股每股帐面价值Bookvaluepershareofcommonstock
资本报酬率Returnoninvestment总资产报酬率Returnontotalasset债券收益率Yieldrateonbonds已获利息倍数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Accountsreceivableturnover
流动比率Currentratio速动比率Quickratio酸性试验比率Acidtestratio十四、合并财务报表
合并财务报表Consolidatedfinancialstatements吸收合并Merger创立合并Consolidation控股公司Parentcompany附属公司Subsidiarycompany少数股权Minorityinterest权益联营合并Poolingofinterest购买合并Combinationbypurchase权益法Equitymethod成本法Costmethod
十五、物价变动中的会计计量物价变动之会计Price-levelchangesaccounting
一般物价水平会计Generalprice-levelaccounting
货币购买力会计Purchasing-poweraccounting
统一币值会计Constantdollaraccounting
历史成本Historicalcost
现行价值会计Currentvalueaccounting
现行成本Currentcost
重置成本Replacementcost物价指数Price-levelindex
国民生产总值物价指数Grossnationalproductimplicitpricedeflator(orGNPdeflator)
消费物价指数Consumerpriceindex(orCPI)
批发物价指数Wholesalepriceindex货币性资产Monetaryassets货币性负债Monetaryliabilities
货币购买力损益Purchasing-powergainsorlosses
资产持有损益Holdinggainsorlosses未实现的资产持有损益Unrealizedholdinggainsorlosses
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