财务管理国际会计术语英汉对照12页Word文档格式.docx
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财务管理国际会计术语英汉对照12页Word文档格式.docx
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32.Statementofcashflow现金流量表
33.Statementoffinancialposition财务状况表
34.Taxaccounting税务会计
35.Accountingequation会计等式
36.Articulation勾稽关系
37.Assets资产
38.Businessentity企业个体
39.Capitalstock股本
40.Corporation公司
41.Costprinciple成本原则
42.Creditor债权人
43.Deflation通货紧缩
44.Disclosure批露
45.Expenses费用
46.Financialstatement财务报表
47.Financialactivities筹资活动
48.Going-concernassumption持续经营假设
49.Inflation通货膨涨
50.Investingactivities投资活动
51.Liabilities负债
52.Negativecashflow负现金流量
53.Operatingactivities经营活动
54.Ownersequity所有者权益
55.Partnership合伙企业
56.Positivecashflow正现金流量
57.Retainedearning留存利润
58.Revenue收入
59.Soleproprietorship独资企业
60.Solvency清偿能力
61.Stable-dollarassumption稳定货币假设
62.Stockholders股东
63.Stockholdersequity股东权益
64.Windowdressing门面粉饰
65.
66.财会名词汉英对照表
67.
(1)会计与会计理论
68.会计accounting
69.决策人DecisionMaker
70.投资人Investor
71.股东Shareholder
72.债权人Creditor
73.财务会计FinancialAccounting
74.管理会计ManagementAccounting
75.成本会计CostAccounting
76.私业会计PrivateAccounting
77.公众会计PublicAccounting
78.注册会计师CPACertifiedPublicAccountant
79.国际会计准则委员会IASC
80.美国注册会计师协会AICPA
81.财务会计准则委员会FASB
82.管理会计协会IMA
83.美国会计学会AAA
84.税务稽核署IRS
85.独资企业Proprietorship
86.合伙人企业Partnership
87.公司Corporation
88.会计目标AccountingObjectives
89.会计假设AccountingAssumptions
90.会计要素AccountingElements
91.会计原则AccountingPrinciples
92.会计实务过程AccountingProcedures
93.财务报表FinancialStatements
94.财务分析FinancialAnalysis
95.会计主体假设Separate-entityAssumption
96.货币计量假设Unit-of-measureAssumption
97.持续经营假设Continuity(Going-concern)Assumption
98.会计分期假设Time-periodAssumption
99.资产Asset
100.负债Liability
101.业主权益OwnersEquity
102.收入Revenue
103.费用Expense
104.收益Income
105.亏损Loss
106.历史成本原则CostPrinciple
107.收入实现原则RevenuePrinciple
108.配比原则MatchingPrinciple
109.全面披露原则Full-disclosure(Reporting)Principle
110.客观性原则ObjectivePrinciple
111.一致性原则ConsistentPrinciple
112.可比性原则ComparabilityPrinciple
113.重大性原则MaterialityPrinciple
114.稳健性原则ConservatismPrinciple
115.权责发生制AccrualBasis
116.现金收付制CashBasis
117.财务报告FinancialReport
118.流动资产Currentassets
119.流动负债CurrentLiabilities
120.长期负债Long-termLiabilities
121.投入资本ContributedCapital
122.留存收益RetainedEarning
123.------------------------------------------------------------
124.
(2)会计循环
125.会计循环AccountingProcedure/Cycle
126.会计信息系统AccountinginformationSystem
127.帐户Ledger
128.会计科目Account
129.会计分录Journalentry
130.原始凭证SourceDocument
131.日记帐Journal
132.总分类帐GeneralLedger
133.明细分类帐SubsidiaryLedger
134.试算平衡TrialBalance
135.现金收款日记帐Cashreceiptjournal
136.现金付款日记帐Cashdisbursementsjournal
137.销售日记帐SalesJournal
138.购货日记帐PurchaseJournal
139.普通日记帐GeneralJournal
140.工作底稿Worksheet
141.调整分录Adjustingentries
142.结帐Closingentries
143.----------------------------------------------------------
144.(3)现金与应收帐款
145.现金Cash
146.银行存款Cashinbank
147.库存现金Cashinhand
148.流动资产Currentassets
149.偿债基金Sinkingfund
150.定额备用金Imprestpettycash
151.支票Check(cheque)
152.银行对帐单Bankstatement
153.银行存款调节表Bankreconciliationstatement
154.在途存款Outstandingdeposit
155.在途支票Outstandingcheck
156.应付凭单Voucherspayable
157.应收帐款Accountreceivable
158.应收票据Notereceivable
159.起运点交货价F.O.Bshippingpoint
160.目地地交货价F.O.Bdestinationpoint
161.商业折扣Tradediscount
162.现金折扣Cashdiscount
163.销售退回及折让Salesreturnandallowance
164.坏帐费用Baddebtexpense
165.备抵法Allowancemethod
166.备抵坏帐Baddebtallowance
167.损益表法Incomestatementapproach
168.资产负债表法Balancesheetapproach
169.帐龄分析法Aginganalysismethod
170.直接冲销法Directwrite-offmethod
171.带息票据Interestbearingnote
172.不带息票据Non-interestbearingnote
173.出票人Maker
174.受款人Payee
175.本金Principalprinciple原则
176.利息率Interestrate
177.到期日Maturitydate
178.本票Promissorynote
179.贴现Discount
180.背书Endorse
181.拒付费Protestfee
182.------------------------------------------------------------
183.(4)存货
184.存货Inventory
185.商品存货Merchandiseinventory
186.产成品存货Finishedgoodsinventory
187.在产品存货Workinprocessinventory
188.原材料存货Rawmaterialsinventory
189.起运地离岸价格F.O.Bshippingpoint
190.目地地抵岸价格F.O.Bdestination
191.寄销Consignment
192.寄销人Consignor
193.承销人Consignee
194.定期盘存Periodicinventory
195.永续盘存Perpetualinventory
196.购货Purchase
197.购货折让和折扣Purchaseallowanceanddiscounts
198.存货盈余或短缺Inventoryoveragesandshortages
199.分批认定法Specificidentification
200.加权平均法Weightedaverage
201.先进先出法First-in,first-outorFIFO
202.后进先出法Lost-in,first-outorLIFO
203.移动平均法Movingaverage
204.成本或市价孰低法LowerofcostormarketorLCM
205.市价Marketvalue
206.重置成本Replacementcost
207.可变现净值Netrealizablevalue
208.上限Upperlimit
209.下限Lowerlimit
210.毛利法Grossmarginmethod
211.零售价格法Retailmethod
212.成本率Costratio
213.------------------------------------------------------------
214.(5)长期投资
215.长期投资Long-terminvestment
216.长期股票投资Investmentonstocks
217.长期债券投资Investmentonbonds
218.成本法Costmethod
219.权益法Equitymethod
220.合并法Consolidationmethod
221.股利宣布日Declarationdate
222.股权登记日Dateofrecord
223.除息日Ex-dividenddate
224.付息日Paymentdate
225.债券面值Facevalue,Parvalue
226.债券折价Discountonbonds
227.债券溢价Premiumonbonds
228.票面利率Contractinterestrate,statedrate
229.市场利率Marketinterestratio,Effectiverate
230.普通股CommonStock
231.优先股PreferredStock
232.现金股利Cashdividends
233.股票股利Stockdividends
234.清算股利Liquidatingdividends
235.到期日Maturitydate
236.到期值Maturityvalue
237.直线摊销法Straight-Linemethodofamortization
238.实际利息摊销法Effective-interestmethodofamortization
239.---------------------------------------------------------
240.(6)固定资产
241.固定资产PlantassetsorFixedassets
242.原值Originalvalue
243.预计使用年限Expectedusefullife
244.预计残值Estimatedresidualvalue
245.折旧费用Depreciationexpense
246.累计折旧Accumulateddepreciation
247.帐面价值Carryingvalue
248.应提折旧成本Depreciationcost
249.净值Netvalue
250.在建工程Construction-in-process
251.磨损Wearandtear
252.过时Obsolescence
253.直线法Straight-linemethod(SL)
254.工作量法Units-of-productionmethod(UOP)
255.加速折旧法Accelerateddepreciationmethod
256.双倍余额递减法Double-decliningbalancemethod(DDB)
257.年数总和法Sum-of-the-years-digitsmethod(SYD)
258.以旧换新Tradein
259.经营租赁Operatinglease
260.融资租赁Capitallease
261.廉价购买权Bargainpurchaseoption(BPO)
262.资产负债表外筹资Off-balance-sheetfinancing
263.最低租赁付款额Minimumleasepayments
264.--------------------------------------------------------
265.(7)无形资产
266.无形资产Intangibleassets
267.专利权Patents
268.商标权Trademarks,Tradenames
269.著作权Copyrights
270.特许权或专营权Franchises
271.商誉Goodwill
272.开办费Organizationcost
273.租赁权Leasehold
274.摊销Amortization
275.--------------------------------------------------------
276.(8)流动负债
277.负债Liability
278.流动负债Currentliability
279.应付帐款Accountpayable
280.应付票据Notespayable
281.贴现票据Discountnotes
282.长期负债一年内到期部分Currentmaturitiesoflong-termliabilities
283.应付股利Dividendspayable
284.预收收益Prepaymentsbycustomers
285.存入保证金Refundabledeposits
286.应付费用Accrualexpense
287.增值税valueaddedtax
288.营业税Businesstax
289.应付所得税Incometaxpayable
290.应付奖金Bonusespayable
291.产品质量担保负债Estimatedliabilitiesunderproductwarranties
292.赠品和兑换券Premiums,couponsandtradingstamps
293.或有事项Contingency
294.或有负债Contingent
295.或有损失Losscontingencies
296.或有利得Gaincontingencies
297.永久性差异Permanentdifference
298.时间性差异Timingdifference
299.应付税款法Taxespayablemethod
300.纳税影响会计法Taxeffectaccountingmethod
301.递延所得税负债法Deferredincometaxliabilitymethod
302.------------------------------------------------------------
303.(9)长期负债
304.长期负债Long-termLiabilities
305.应付公司债券Bondspayable
306.有担保品地公司债券SecuredBonds
307.抵押公司债券MortgageBonds
308.保证公司债券GuaranteedBonds
309.信用公司债券DebentureBonds
310.一次还本公司债券TermBonds
311.分期还本公司债券SerialBonds
312.可转换公司债券ConvertibleBonds
313.可赎回公司债券CallableBonds
314.可要求公司债券RedeemableBonds
315.记名公司债券RegisteredBonds
316.无记名公司债券CouponBonds
317.普通公司债券OrdinaryBonds
318.收益公司债券IncomeBonds
319.名义利率,票面利率Nominalrate
320.实际利率Actualrate
321.有效利率Effectiverate
322.溢价Premium
323.折价Discount
324.面值Parvalue
325.直线法Straight-linemethod
326.实际利率法
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