会计中英词汇一览
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
- 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 Conservatism 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
会计循环
- 会计循环 Accounting Procedure/Cycle
- 会计信息系统 Accounting information System
- 账户 Ledger
- 会计科目 Account
- 会计分录 Journal entry
- 原始凭证 Source Document
- 日记账 Journal
- 总分类账 General Ledger
- 明细分类账 Subsidiary Ledger
- 试算平衡 Trial Balance
- 现金收款日记账 Cash receipt journal
- 现金付款日记账 Cash disbursements journal
- 销售日记账 Sales Journal
- 购货日记账 Purchase Journal
- 普通日记账 General Journal
- 工作底稿 Worksheet
- 调整分录 Adjusting entries
- 结账 Closing entries
金与应收账款
- 现金 Cash
- 银行存款 Cash in 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)
- 银行对账单 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
- 应收账款 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.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
- 坏账费用 Bad debt expense
- 备抵法 Allowance method
- 备抵坏账 Bad debt allowance
- 损益表法 Income statement approach
- 资产负债表法 Balance sheet approach
- 账龄分析法 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
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 shipping 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
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 Investment 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 rate
- 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
固定资产
- 固定资产 Plant assets or Fixed assets
- 原值 Original value
- 预计使用年限 Expected useful life
- 预计残值 Estimated residual value
- 折旧费用 Depreciation expense
- 累计折旧 Accumulated depreciation
- 账面价值 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 depreciation 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
无形资产
- 无形资产 Intangible assets
- 专利权 Patents
- 商标权 Trademarks, 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
流动负债
- 负债 Liability
- 流动负债 Current liability
- 应付账款 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 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 contingencies
- 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
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 Debenture 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 Straight-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
业主权益
- 权益 Equity
- 业主权益 Owner's equity
- 股东权益 Stockholder's equity
- 投入资本 Contributed capital
- 缴入资本 Paid-in capital
- 股本 Capital stock
- 资本公积 Capital surplus
- 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 participating 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
财务报表
- 财务报表 Financial Statement
- 资产负债表 Balance Sheet
- 收益表 Income Statement
- 账户式 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
财务状况变动表
- 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
财务报表分析
- 财务报表分析 Analysis of financial statements
- 比较财务报表 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
- 普通股每股账面价值 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 times 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
- 应收账款周转率 Accounts receivable turnover
- 流动比率 Current ratio
- 速动比率 Quick ratio
- 酸性试验比率 Acid test ratio
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 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
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 accounting
- 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
- 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 losse