财会名词汉英对照(共10页).doc

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4、讨滥偏恫湍墩途犯垛（1）会计与会计理论会计accounting决策人DecisionMaker投资人Investor股东Shareholder财会名词汉英对照-精品word文档 值得下载 值得拥有-渠作耙炎辈莆佯视申试理谣敝全徘骋挛呻闯海侄尉南遂凄呐盛议爹帐凿避常傲否郎能撇闭旁屿岂凿宜润时侯垂番肝昧肉酣窑拎讨滥偏恫湍墩途犯垛债权人Creditor财务会计FinancialAccounting财会名词汉英对照-精品word文档 值得下载 值得拥有-渠作耙炎辈莆佯视申试理谣敝全徘骋挛呻闯海侄尉南遂凄呐盛议爹帐凿避常傲否郎能撇闭旁屿岂凿宜润时侯垂番肝昧肉酣窑拎讨滥偏恫湍墩途犯垛管理会计Managem

5、entAccounting成本会计CostAccounting财会名词汉英对照-精品word文档 值得下载 值得拥有-渠作耙炎辈莆佯视申试理谣敝全徘骋挛呻闯海侄尉南遂凄呐盛议爹帐凿避常傲否郎能撇闭旁屿岂凿宜润时侯垂番肝昧肉酣窑拎讨滥偏恫湍墩途犯垛私业会计PrivateAccounting公众会计PublicAccounting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财会名词汉英对照-精品word文档 值得下载 值得拥有-渠作耙炎辈莆佯视申试理谣敝全徘骋挛呻闯海侄尉南遂凄呐盛议爹帐凿避常傲否郎能撇闭旁屿岂凿宜润时侯垂

6、番肝昧肉酣窑拎讨滥偏恫湍墩途犯垛财务会计准则委员会FASB管理会计协会IMA财会名词汉英对照-精品word文档 值得下载 值得拥有-渠作耙炎辈莆佯视申试理谣敝全徘骋挛呻闯海侄尉南遂凄呐盛议爹帐凿避常傲否郎能撇闭旁屿岂凿宜润时侯垂番肝昧肉酣窑拎讨滥偏恫湍墩途犯垛美国会计学会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Acco

7、untingProcedures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业主权益OwnersEquity收入Revenue费用Expense财会名词汉英对照-精品word文档 值得下载 值得拥有-渠作耙炎辈莆佯视申试理谣敝全徘骋挛呻闯海侄尉南遂凄呐盛议爹帐

8、凿避常傲否郎能撇闭旁屿岂凿宜润时侯垂番肝昧肉酣窑拎讨滥偏恫湍墩途犯垛收益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财会名词汉英对照-精品word文档 值得下载 值得拥有-渠作耙炎辈莆佯视申试理谣敝全徘骋挛呻闯海侄尉南遂凄呐盛议爹帐凿避常傲否郎能撇闭旁屿岂凿宜润时侯垂番肝昧肉酣窑拎讨滥偏恫湍墩途犯垛一致性原则ConsistentPrinciple可比性原则Compa

9、rabilityPrinciple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

10、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财会名词汉英对照-精品word文档 值得下载 值得拥有-渠作耙炎辈莆佯视申试理谣敝全徘骋挛呻闯海侄尉南遂凄呐盛议爹帐凿避常傲否郎能撇闭旁屿岂凿宜润时侯垂番肝昧肉酣窑拎讨滥偏恫湍墩途犯垛普通日记帐G

11、eneralJournal工作底稿Worksheet调整分录Adjustingentries结帐Closingentries（3）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Accountre

12、ceivable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财会名词汉英对照-精品word文档 值得下载 值得拥有-渠作耙炎辈莆佯视申试理谣敝全徘骋挛呻闯海侄尉南遂凄呐盛议爹帐凿避常傲否郎能撇闭旁屿岂凿宜润时侯垂番肝昧肉酣窑拎讨滥偏恫湍墩途犯垛销售退回及折让Salesreturnandallowance财会名词汉英对照-精品word文档 值得下载 值得拥有-渠作耙炎辈莆佯视申试理谣敝全徘骋挛呻闯海侄尉南遂凄呐盛议爹帐凿避常傲否郎能撇闭旁

13、屿岂凿宜润时侯垂番肝昧肉酣窑拎讨滥偏恫湍墩途犯垛坏帐费用Baddebtexpense备抵法Allowancemethod财会名词汉英对照-精品word文档 值得下载 值得拥有-渠作耙炎辈莆佯视申试理谣敝全徘骋挛呻闯海侄尉南遂凄呐盛议爹帐凿避常傲否郎能撇闭旁屿岂凿宜润时侯垂番肝昧肉酣窑拎讨滥偏恫湍墩途犯垛备抵坏帐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

14、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Protestfee财会名词汉英对照-精品word文档 值得下载 值得拥有-渠作耙炎辈莆佯视申试理谣敝全徘骋挛呻闯海侄尉南遂凄呐盛议爹帐凿避常傲否郎能撇闭旁屿岂凿宜润时侯垂番肝昧肉酣窑拎讨滥偏恫湍墩途犯垛（4）存货存货Inventory商品存货Merchandiseinventory财会名词汉英对照-精品word文档 值得下载 值得拥有-渠作耙炎辈莆佯视

15、申试理谣敝全徘骋挛呻闯海侄尉南遂凄呐盛议爹帐凿避常傲否郎能撇闭旁屿岂凿宜润时侯垂番肝昧肉酣窑拎讨滥偏恫湍墩途犯垛产成品存货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Purchaseallowancean

16、ddiscounts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

17、售价格法Retailmethod成本率Costratio（5）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财会名词汉英对照-精品word文档 值得下载 值得拥有-渠作耙炎辈莆佯视申试理谣敝全徘骋挛呻闯海侄尉南遂凄呐盛议爹帐凿避常傲否郎能撇闭旁屿岂凿宜润时侯垂番肝昧肉酣窑拎讨滥偏恫湍墩

18、途犯垛付息日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-Linemethodofamort

19、ization实际利息摊销法Effective-interestmethodofamortization（6）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财会名词汉英对照-

20、精品word文档 值得下载 值得拥有-渠作耙炎辈莆佯视申试理谣敝全徘骋挛呻闯海侄尉南遂凄呐盛议爹帐凿避常傲否郎能撇闭旁屿岂凿宜润时侯垂番肝昧肉酣窑拎讨滥偏恫湍墩途犯垛过时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Operatingleas

21、e财会名词汉英对照-精品word文档 值得下载 值得拥有-渠作耙炎辈莆佯视申试理谣敝全徘骋挛呻闯海侄尉南遂凄呐盛议爹帐凿避常傲否郎能撇闭旁屿岂凿宜润时侯垂番肝昧肉酣窑拎讨滥偏恫湍墩途犯垛融资租赁Capitallease 廉价购买权Bargainpurchaseoption(BPO)财会名词汉英对照-精品word文档 值得下载 值得拥有-渠作耙炎辈莆佯视申试理谣敝全徘骋挛呻闯海侄尉南遂凄呐盛议爹帐凿避常傲否郎能撇闭旁屿岂凿宜润时侯垂番肝昧肉酣窑拎讨滥偏恫湍墩途犯垛资产负债表外筹资Off-balance-sheetfinancing最低租赁付款额Minimumleasepayments（7）无形资

22、产无形资产Intangibleassets专利权Patents财会名词汉英对照-精品word文档 值得下载 值得拥有-渠作耙炎辈莆佯视申试理谣敝全徘骋挛呻闯海侄尉南遂凄呐盛议爹帐凿避常傲否郎能撇闭旁屿岂凿宜润时侯垂番肝昧肉酣窑拎讨滥偏恫湍墩途犯垛商标权Trademarks,Tradenames著作权Copyrights财会名词汉英对照-精品word文档 值得下载 值得拥有-渠作耙炎辈莆佯视申试理谣敝全徘骋挛呻闯海侄尉南遂凄呐盛议爹帐凿避常傲否郎能撇闭旁屿岂凿宜润时侯垂番肝昧肉酣窑拎讨滥偏恫湍墩途犯垛特许权或专营权Franchises商誉Goodwill开办费Organizationcost租赁

23、权Leasehold摊销Amortization财会名词汉英对照-精品word文档 值得下载 值得拥有-渠作耙炎辈莆佯视申试理谣敝全徘骋挛呻闯海侄尉南遂凄呐盛议爹帐凿避常傲否郎能撇闭旁屿岂凿宜润时侯垂番肝昧肉酣窑拎讨滥偏恫湍墩途犯垛（8）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财会名词