目录
一、会计与会计理论
| 英文术语 | 中文术语 |
|---|---|
| accounting | 会计 |
| Decision Maker | 决策人 |
| Investor | 投资人 |
| Shareholder | 股东 |
| Creditor | 债权人 |
| Financial Accounting | 财务会计 |
| Management Accounting | 管理会计 |
| Cost Accounting | 成本会计 |
| Private Accounting | 私业会计 |
| Public Accounting | 公众会计 |
| CPA Certified Public Accountant | 注册会计师 |
| IASC | 国际会计准则委员会 |
| AICPA | 美国注册会计师协会 |
| FASB | 财务会计准则委员会 |
| IMA | 管理会计协会 |
| AAA | 美国会计学会 |
| IRS | 税务稽核署 |
| Proprietorship | 独资企业 |
| Partnership | 合伙人企业 |
| Corporation | 公司 |
| Accounting Objectives | 会计目标 |
| Accounting Assumptions | 会计假设 |
| Accounting Elements | 会计要素 |
| Accounting Principles | 会计原则 |
| Accounting Procedures | 会计实务过程 |
| Financial Statements | 财务报表 |
| Financial Analysis | 财务分析 |
| Separate-entity Assumption | 会计主体假设 |
| Unit-of-measure Assumption | 货币计量假设 |
| Continuity(Going-concern) Assumption | 持续经营假设 |
| Time-period Assumption | 会计分期假设 |
| Asset | 资产 |
| Liability | 负债 |
| Owner’s Equity | 业主权益 |
| Revenue | 收入 |
| Expense | 费用 |
| Income | 收益 |
| Loss | 亏损 |
| Cost Principle | 历史成本原则 |
| Revenue Principle | 收入实现原则 |
| Matching Principle | 配比原则 |
| Full-disclosure (Reporting) Principle | 全面披露原则 |
| Objective Principle | 客观性原则 |
| Consistent Principle | 一致性原则 |
| Comparability Principle | 可比性原则 |
| Materiality Principle | 重大性原则 |
| Conservatism Principle | 稳健性原则 |
| Accrual Basis | 权责发生制 |
| Cash Basis | 现金收付制 |
| Financial Report | 财务报告 |
| Current assets | 流动资产 |
| Current Liabilities | 流动负债 |
| Long-term Liabilities | 长期负债 |
| Contributed Capital | 投入资本 |
| Retained Earning | 留存收益 |
二、会计循环
| 英文术语 | 中文术语 |
|---|---|
| Accounting Procedure/Cycle | 会计循环 |
| Accounting information System | 会计信息系统 |
| Ledger | 账户 |
| Account | 会计科目 |
| Journal entry | 会计分录 |
| Source Document | 原始凭证 |
| Journal | 日记账 |
| General Ledger | 总分类账 |
| Subsidiary Ledger | 明细分类账 |
| Trial Balance | 试算平衡 |
| Cash receipt journal | 现金收款日记账 |
| Cash disbursements journal | 现金付款日记账 |
| Sales Journal | 销售日记账 |
| Purchase Journal | 购货日记账 |
| General Journal | 普通日记账 |
| Worksheet | 工作底稿 |
| Adjusting entries | 调整分录 |
| Closing entries | 结账分录 |
三、现金与应收账款
| 英文术语 | 中文术语 |
|---|---|
| Cash | 现金 |
| Cash in bank | 银行存款 |
| Cash in hand | 库存现金 |
| Current assets | 流动资产 |
| Sinking fund | 偿债基金 |
| Imprest petty cash | 定额备用金 |
| Check(cheque) | 支票 |
| Bank statement | 银行对账单 |
| Bank reconciliation statement | 银行存款调节表 |
| Outstanding deposit | 在途存款 |
| Outstanding check | 在途支票 |
| Vouchers payable | 应付凭单 |
| Account receivable | 应收账款 |
| Note receivable | 应收票据 |
| F.O.B shipping point | 起运点交货价 |
| F.O.B destination point | 目的地交货价 |
| Trade discount | 商业折扣 |
| Cash discount | 现金折扣 |
| Sales return and allowance | 销售退回及折让 |
| Bad debt expense | 坏账费用 |
| Allowance method | 备抵法 |
| Bad debt allowance | 备抵坏账 |
| Income statement approach | 损益表法 |
| Balance sheet approach | 资产负债表法 |
| Aging analysis method | 账龄分析法 |
| Direct write-off method | 直接冲销法 |
| Interest bearing note | 带息票据 |
| Non-interest bearing note | 不带息票据 |
| Maker | 出票人 |
| Payee | 受款人 |
| Principal | 本金 |
| Interest rate | 利息率 |
| Maturity date | 到期日 |
| Promissory note | 本票 |
| Discount | 贴现 |
| Endorse | 背书 |
| Protest fee com | 拒付费 |
四、存货
| 英文术语 | 中文术语 |
|---|---|
| Inventory | 存货 |
| Merchandise inventory | 商品存货 |
| Finished goods inventory | 产成品存货 |
| Work in process inventory | 在产品存货 |
| Raw materials inventory | 原材料存货 |
| F.O.B shipping point | 起运地离岸价格 |
| F.O.B destination | 目的地抵岸价格 |
| Consignment | 寄销 |
| Consignor | 寄销人 |
| Consignee | 承销人 |
| Periodic inventory | 定期盘存 |
| Perpetual inventory | 永续盘存 |
| Purchase | 购货 |
| Purchase allowance and discounts | 购货折让和折扣 |
| Inventory overages and shortages | 存货盈余或短缺 |
| Specific identification | 分批认定法 |
| Weighted average | 加权平均法 |
| First-in, first-out or FIFO | 先进先出法 |
| Lost-in, first-out or LIFO | 后进先出法 |
| Moving average | 移动平均法 |
| Lower of cost or market or LCM | 成本或市价孰低法 |
| Market value | 市价 |
| Replacement cost | 重置成本 |
| Net realizable value | 可变现净值 |
| Upper limit | 上限 |
| Lower limit | 下限 |
| Gross margin method | 毛利法 |
| Retail method | 零售价格法 |
| Cost ratio | 成本率 |
五、长期投资
| 英文术语 | 中文术语 |
|---|---|
| Long-term investment | 长期投资 |
| Investment on stocks | 长期股票投资 |
| Investment on bonds | 长期债券投资 |
| Cost method | 成本法 |
| Equity method | 权益法 |
| Consolidation method | 合并法 |
| Declaration date | 股利宣布日 |
| Date of record | 股权登记日 |
| Ex-dividend date | 除息日 |
| Payment date | 付息日 |
| Face value, Par value | 债券面值 |
| Discount on bonds | 债券折价 |
| Premium on bonds | 债券溢价 |
| Contract interest rate, stated rate | 票面利率 |
| Market interest ratio, Effective rate | 市场利率 |
| Common Stock | 普通股 |
| Preferred Stock | 优先股 |
| Cash dividends | 现金股利 |
| Stock dividends | 股票股利 |
| Liquidating dividends | 清算股利 |
| Maturity date | 到期日 |
| Maturity value | 到期值 |
| Straight-Line method of amortization | 直线摊销法 |
| Effective-interest method of amortization | 实际利息摊销法 |
六、固定资产
| 英文术语 | 中文术语 |
|---|---|
| Plant assets or Fixed assets | 固定资产 |
| Original value | 原值 |
| Expected useful life | 预计使用年限 |
| Estimated residual value | 预计残值 |
| Depreciation expense | 折旧费用 |
| Accumulated depreciation | 累计折旧 |
| Carrying value | 账面价值 |
| Depreciation cost | 应提折旧成本 |
| Net value | 净值 |
| Construction-in-process | 在建工程 |
| Wear and tear | 磨损 |
| Obsolescence | 过时 |
| Straight-line method (SL) | 直线法 |
| Units-of-production method (UOP) | 工作量法 |
| Accelerated depreciation method | 加速折旧法 |
| Double-declining balance method (DDB) | 双倍余额递减法 |
| Sum-of-the-years-digits method (SYD) | 年数总和法 |
| Trade in | 以旧换新 |
| Operating lease | 经营租赁 |
| Capital lease | 融资租赁 |
| Bargain purchase option (BPO) | 廉价购买权 |
| Off-balance-sheet financing | 资产负债表外筹资 |
| Minimum lease payments | 最低租赁付款额 |
七、无形资产
| 英文术语 | 中文术语 |
|---|---|
| Intangible assets | 无形资产 |
| Patents | 专利权 |
| Trademarks, Trade names | 商标权 |
| Copyrights | 著作权 |
| Franchises | 特许权或专营权 |
| Goodwill | 商誉 |
| Organization cost | 开办费 |
| Leasehold | 租赁权 |
| Amortization | 摊销 |
八、流动负债
| 英文术语 | 中文术语 |
|---|---|
| Liability | 负债 |
| Current liability | 流动负债 |
| Account payable | 应付账款 |
| Notes payable | 应付票据 |
| Discount notes | 贴现票据 |
| Current maturities of long-term liabilities | 长期负债一年内到期部分 |
| Dividends payable | 应付股利 |
| Prepayments by customers | 预收收益 |
| Refundable deposits | 存入保证金 |
| Accrual expense | 应付费用 |
| value added tax | 增值税 |
| Business tax | 营业税 |
| Income tax payable | 应付所得税 |
| Bonuses payable | 应付奖金 |
| Estimated liabilities under product warranties | 产品质量担保负债 |
| Premiums, coupons and trading stamps | 赠品和兑换券 |
| Contingency | 或有事项 |
| Contingent | 或有负债 |
| Loss contingencies | 或有损失 |
| Gain contingencies | 或有利得 |
| Permanent difference | 永久性差异 |
| Timing difference | 时间性差异 |
| Taxes payable method | 应付税款法 |
| Tax effect accounting method | 纳税影响会计法 |
| Deferred income tax liability method | 递延所得税负债法 |
九、长期负债
| 英文术语 | 中文术语 |
|---|---|
| Long-term Liabilities | 长期负债 |
| Bonds payable | 应付公司债券 |
| Secured Bonds | 有担保品的公司债券 |
| Mortgage Bonds | 抵押公司债券 |
| Guaranteed Bonds | 保证公司债券 |
| Debenture Bonds | 信用公司债券 |
| Term Bonds | 一次还本公司债券 |
| Serial Bonds | 分期还本公司债券 |
| Convertible Bonds | 可转换公司债券 |
| Callable Bonds | 可赎回公司债券 |
| Redeemable Bonds | 可要求公司债券 |
| Registered Bonds | 记名公司债券 |
| Coupon Bonds | 无记名公司债券 |
| Ordinary Bonds | 普通公司债券 |
| Income Bonds | 收益公司债券 |
| Nominal rate | 名义利率，票面利率 |
| Actual rate | 实际利率 |
| Effective rate | 有效利率 |
| Premium | 溢价 |
| Discount | 折价 |
| Par value | 面值 |
| Straight-line method | 直线法 |
| Effective interest method | 实际利率法 |
| Repayment at maturity | 到期直接偿付 |
| Repayment at advance | 提前偿付 |
| Sinking fund | 偿债基金 |
| Long-term notes payable | 长期应付票据 |
| Mortgage loan | 抵押借款 |
十、业主权益
| 英文术语 | 中文术语 |
|---|---|
| Equity | 权益 |
| Owner’s equity | 业主权益 |
| Stockholder’s equity | 股东权益 |
| Contributed capital | 投入资本 |
| Paid-in capital | 缴入资本 |
| Capital stock | 股本 |
| Capital surplus | 资本公积 |
| Retained earnings | 留存收益 |
| Authorized capital stock | 核定股本 |
| Issued capital stock | 实收资本 |
| Outstanding capital stock | 发行在外股本 |
| Treasury stock | 库藏股 |
| Common stock | 普通股 |
| Preferred stock | 优先股 |
| Cumulative preferred stock | 累积优先股 |
| Noncumulative preferred stock | 非累积优先股 |
| Fully participating preferred stock | 完全参加优先股 |
| Partially participating preferred stock | 部分参加优先股 |
| Nonpartially participating preferred stock | 非部分参加优先股 |
| Issuance for cash | 现金发行 |
| Issuance for noncash consideration | 非现金发行 |
| Lump-sum sales of stock | 股票的合并发行 |
| Issuance cost | 发行成本 |
| Cost method | 成本法 |
| Par value method | 面值法 |
| Donated capital | 捐赠资本 |
| Distribution of earnings | 盈余分配 |
| Dividend | 股利 |
| Dividend policy | 股利政策 |
| Date of declaration | 宣布日 |
| Date of record | 股权登记日 |
| Ex-dividend date | 除息日 |
| Date of payment | 股利支付日 |
| Cash dividend | 现金股利 |
| Stock dividend | 股票股利 |
| appropriation | 拨款 |
十一、财务报表
| 英文术语 | 中文术语 |
|---|---|
| Financial Statement | 财务报表 |
| Balance Sheet | 资产负债表 |
| Income Statement | 收益表 |
| Account Form | 账户式 |
| Report Form | 报告式 |
| Prepare | 编制（报表） |
| Worksheet | 工作底稿 |
| Multi-step | 多步式 |
| Single-step | 单步式 |
十二、财务状况变动表
| 英文术语 | 中文术语 |
|---|---|
| SCFP.Cash Basis | 财务状况变动表中的现金基础（现金流量表） |
| SCFP.Working Capital Basis | 财务状况变动表中的营运资金基础（资金来源与运用表） |
| Working Capital | 营运资金 |
| All-resources concept | 全部资源概念 |
| Direct exchanges | 直接交换业务 |
| Normal operating activities | 正常营业活动 |
| Financing activities | 财务活动 |
| Investing activities | 投资活动 |
十三、财务报表分析
| 英文术语 | 中文术语 |
|---|---|
| Analysis of financial statements | 财务报表分析 |
| Comparative financial statements | 比较财务报表 |
| Trend percentage | 趋势百分比 |
| Ratios | 比率 |
| Earnings per share of common stock | 普通股每股收益 |
| Dividend yield ratio | 股利收益率 |
| Price-earnings ratio | 价益比 |
| Book value per share of common stock | 普通股每股账面价值 |
| Return on investment | 资本报酬率 |
| Return on total asset | 总资产报酬率 |
| Yield rate on bonds | 债券收益率 |
| Number of times interest earned | 已获利息倍数 |
| Debt ratio | 债券比率 |
| Yield rate on preferred stock | 优先股收益率 |
| Working Capital | 营运资本 |
| Turnover | 周转 |
| Inventory turnover | 存货周转率 |
| Accounts receivable turnover | 应收账款周转率 |
| Current ratio | 流动比率 |
| Quick ratio | 速动比率 |
| Acid test ratio | 酸性试验比率 |
十四、合并财务报表
| 英文术语 | 中文术语 |
|---|---|
| Consolidated financial statements | 合并财务报表 |
| Merger | 吸收合并 |
| Consolidation | 创立合并 |
| Parent company | 控股公司 |
| Subsidiary company | 附属公司 |
| Minority interest | 少数股权 |
| Pooling of interest | 权益联营合并 |
| Combination by purchase | 购买合并 |
| Equity method | 权益法 |
| Cost method | 成本法 |
十五、物价变动中的会计计量
| 英文术语 | 中文术语 |
|---|---|
| Price-level changes accounting | 物价变动之会计 |
| General price-level accounting | 一般物价水平会计 |
| Purchasing-power accounting | 货币购买力会计 |
| Constant dollar accounting | 统一币值会计 |
| Historical cost | 历史成本 |
| Current value accounting | 现行价值会计 |
| Current cost | 现行成本 |
| Replacement cost | 重置成本 |
| Price-level index | 物价指数 |
| Gross national product implicit price deflator (or GNP deflator) | 国民生产总值物价指数 |
| Consumer price index (or CPI) | 消费物价指数 |
| Wholesale price index | 批发物价指数 |
| Monetary assets | 货币性资产 |
| Monetary liabilities | 货币性负债 |
| Purchasing-power gains or losses | 货币购买力损益 |
| Holding gains or losses | 资产持有损益 |
| Unrealized holding gains or losse | 未实现的资产持有损益 |
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