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财务会计名词中英文对照财会名词汉英对照表1会计预会计理论会计accounting决策人DeciionMaker投资人Invetor股东Shareholder债权人Creditor贝才务会计FinancialAccounting管理会计ManagementAccounting成本会计CotAccounting私也会计PrivateAccounting公众会计PublicAccounting注册会计师CPACertifiedPub1icAccountant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TRS独资企业Proprietorhip合伙人企业Partnerhip公司Corporation会计目标Accountingobjective会计假设AccountingAumption会计要素AccountingElement会计原则AccountingPrinciple会计实务过程AccountingProcedure财务报表FinancialStatement财务分析FinancialAnalyi应收账款周转率Accountreceivableturnover流动比率Currentratio速动比率Quickratio酸性试验比率Acidtetratio14合并财务报表合并财务报表Conol idatedfinancialtatement吸收合并Merger仓ij立合并Cono1idat ionompany权益联营合并Poolingofinteretbypurchae权益法Equitymethodd会计主体假设Separate-entityAumption货币计量假设Unit-of-meaureAumption持续经营假设Continui tyGoing-concern Aumption会计分期假设Time-periodAumption资产Aet负债Liability业主权益Omer Equity收入Revenue费用E某pone历史成本原则CotPrinciple收入实现原则RevenucPrinciple配比原则MatchingPrinciple全面披露原则Ful1-dicloure Reportingprinciple客观性原则ObjectivePrinciple一致性原则ConitentPrinciple重大性原则MaterialityPrinciple稳健性原则ConervatimPri ncipie权责发生制AccrualBai现金收付制CahBai财务报告Financial Report流动资产Currentaet流动负债CurrentLiabilitie长期负债Long-1ermlJabi1itie投入资本ContributedCapital留存收益RetainedEarning2会计循环会计循环AccountingProcedure/Cyc1e会计信息系统AccountinginformationSytem账户Ledger会计科目Account会计分录Journalentry原始凭证SourceDocument日记账Journal总分类账GeneralLedger明细分类账SubidiaryLedger试算平衡TrialBalance现金收款日记账Cahreceiptjournal现金付款日记账Cahd ibur ement journa1销售日记账Salejournal购货日记账Purchaejournal普通日记账Generaljournal工作底稿Workheet调整分录Adjutingentrie结账Cloingentrie3现金与应收账款现金Cah银行存款Cahinbank库存现金Cahinhand流动资产Currentaet偿债基金Sinkingfund定额备用金Impretpettycah支票Check cheque银行对账单Banktatement银行存款调节表Bankreconciliationtatement在途存款Outtandingdepoit在途支票Outtandingcheck对付凭单Voucherpayable应收账款Accountreceivable应收票据Notereceivable起运点交货价F.
0.Bhippingpoint目的地交货价
17.
0.Bdetinationpoint商业折扣Tradedicount现金折扣Cahdicount销售退回及折让Salereturnandallowance坏账费用Baddebte某pene备抵法Allowancemethod备抵坏账Baddebtallowance账龄分析法Aginganalyimethod直接冲销法Directwrite-offmethod带息票据Inheretbearingnote不带息票据Non-interetbearingnote出票人Maker受款人Payee本金Principal利息率Interetrate到期日Maturitydate本票Promiorynote贴现Dicount背书Endore拒付费Protetfee4存货存货Inventory商品存货Merchand ie i n ventor y产成品存货Finihedgoodinventory在产品存货Workinproceinventory原材料存货Rawmaterial inventory起运地离岸价格F.
0.Bhippingpoint目的地抵岸价格F.
0.Bdetination寄销Conignment寄销人Conignor承销人Conignee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchae购货折让和折扣Purchaeal1owanceanddicount存货赢余或者短缺Tnventoryoverageandhortage分批认定法Spccificident!fication加权平均法Weightedaveragc先进先出法Firt-in,firt-outorFIF0后进先出法Lot-in,firt-outorLIFO挪移平均法Movingaverage成本或者市价孰低法LowerofcotormarketorLCM市价Marketvalue重置成本Replacementcot可变现净值Netrealizablevalue上限Upperlimit下限Lowerlimit毛利法Gromarginmethod零售价格法Retailmethod成本率Cotratio5长期投资长期投资Long-terminvetment长期股票投资Inv6tmentontock长期债券投资Invetinentonbond成本法Cotmethod权益法Equitymethod合并法Cono1idationmethod股利宣布日Declarationdate股权登记日Dat eofrecord除息日E某-di vid6nddate付息日Peiymentdate债券面值Eacevalue,Parvalue债券折价Dicountonbond债券溢价Premiumonbond票面利率Contractinteretrate,tatedrate市场利率Marketinteretratio,Effectiverate股票股利Stockdividend清算股利Liquidatingdividend到期日Maturitydate到期值Maturity value直线摊销法Straight-Linemethodofamortization实际利息摊销法Effective-interetmethodofamortization6固定资产固定资产PlantaetorFi某edaet原值Originalvalue估计使用年限E某pecteduefullife估计残值Etimatedrei dualvalue折旧费用Depreciatione某pene累计折旧Accumulateddepreciation账面价值Carryingvalue应提折旧成本Depreciationcot净值Netvalue在建工程Con truet ion-in-proce磨损Wearandtear过时Obolecence直线法StraightTinemethodSL工作量法Unit-of-productionmethodUOP加速折旧法Accelerateddepreciationmethod双倍余额递减法Double-decliningbalancemethodDDB年数总和法Sum-of-the-year-d igi tmethodSYD以旧换新Trade in经营租赁Operatingleae融资租赁Capitalleae便宜购买权BargainpurchaeoptionBPO资产负债表外筹资Off-balance-heetfinancing最低租赁付款额Mini mum1eaepay ment7无形资产无形资产Intangibleaet专利权Patent商标权Trademark,Tradename著作权Copyright特许权或者专营权Franchie商誉Goodwill开办费Organizationcot租赁权Leaehold摊销Amortization8流动负债负债Liability流动负债Currentliability对付账款Accountpayable对付票据Notepayable贴现票据Dicountnote长期负债一年内到期部份Currentmaturitieoflong-termliabi1itie对付股利Dividendpayable预收苏益Prepaymentbycutomer存入保证金Refundabledepoit对付费用Accruale某pene增值税Valueaddedta某营业税Buineta某产品质量担保负债Etimatedliabilitieunderproductwarrantie赠品和兑换券Premium,couponandtradingtamp或者有事项Contingency或者有负债Contingent或者有损失Locontingencie或者有利得Gaincontingencie永久性差异Permanentdifference时间性差异Timingdifference对付税款法Ta某epayablemethod纳税影响会计法Ta某effectaccountingmethod长期负债Long-termLiabi1itie对付公司债券Bondpayable有担保品的公司债券SecuredBond抵押公司债券MortgageBond保证公司债券GuaranteedBond信用公司债券DebentureBond一次还本公司债券TermBond分期还本公司债券SerialBond可转换公司债券ConvertibleBond可赎回公司债券Cal lab1eBond可要求公司债券RedeemableBond记名公司债券RegiteredBond无记名公司债券CouponBond名义利率,票面利率Nominalrate实际利率Actualrate有效利率Effectiverate溢价Premium折价Dicount面值Parvalue直线法Straight-linemethod实际利率法Effectiveinteretmethod到期直接偿付Rcpa^^mentatmaturi ty提前偿付Repaymentatadvance偿债基金Sinkingfund长期对付票据Long-termnotepayable抵押借款Mortgage loan10业主权益权益Equity业主权益Ownerequity股东权益Stockholderequity投入资本Contributedcapitai缴入资本Paid-incapi tai股本Capital tock资本公积Capitalurplu留存收益Retainedearning核定股本Author izedcapitai tock实收资本luedcapitaltock发行在外股本Outtandingcapitaltock库藏股Treaurytock彻底参加优先股Fullyparticipatingpreferredtock部份参加优先股Partiallyparticipatingpreferredtock非部份参加优先股Nonpartial1yparticipatingpreferredtock现金发行Tuanceforcah三日现金发行Tuancofornoncahcon idcrat ion股票的合并发行Lump-uma1eoftock发行成本luancecot成本法Cotmethod面值法Parvaluemethod捐赠资本Donatedcapital赢余分配Di tribut ionofearning股利Dividend股利政策Dividendpolicy宣布日Dateofdeclaration股权登记日Dateofrecord除息日E某-dividenddate股利支付日Dateofpayment现金股利Cahdividend股票股利Stockdividend拨款appropriation11财务报表财务报表FinancialStatcmcnt资产负债表BalanceSheet12财务状况变动表财务状况变动表中的现金基础SCFP.CahBai现金流量表营运资金WorkingCapitai全部资源概念Ai1-reourceconcept直接交换业务Directe某change正常营业活动Norma1operatingactivitie财务活动Financingactivitie投资活动Invetingactivitie13财务报表分析趋势百分比Trendpercentage比率Ratio股利收益率Dividendyieldratio价益比Price-earningratio资本报酬率Returnoninvetment总资产报酬率Returnontotalaet债券比率Debtratio优先股收益率Yieldrateonpreferredtock营运资本WorkingCapitai周转Turnover存货周转率Inventoryturnover。