会计与财务专业英语词汇.doc

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1、精品文档，仅供学习与交流，如有侵权请联系网站删除SOME WORDS OF ACCOUNTING & FINANCEAccountancy is the profession; accounting is the methodology; accountant is the person who is in charge of accounting.【精品文档】第 6 页Bookkeeping 薄记Income statement/profit and loss account 利润表Balance sheet 资产负债表Cash flow statement 现金流量表Asset 资产Lia

2、bility 负债Owners equity/capital 所有者权益Revenue 收入Expense 费用Income 收益Depreciation 折旧Full disclosure 充分披露Double-entry system 复式记账Financial accounting 财务会计Managerial accounting 管理会计Tax accounting 税务会计Cost accounting 成本会计Generally accepted accounting principles 公认会计原则Financial accounting standards board (F

3、ASB) 财务会计准则委员会American institute of certified public accountants (AICPA)美国注册会计师协会Chinese institute of certified public accountants (CICPA)中国注册会计师协会Economic event 经济事件Source document 原始凭证External transaction 外部业务Internal transaction 外部业务Account 账户Debit 借方Credit 贷方Cash in bank 银行存款Receivable 应收款项Prepa

4、id expense 预付费用Payable 应付款项Unearned revenue 预收收入Withdrawal 提存Temporary account 暂时账户Nominal account 虚账户Real account 实账户Chart of accounts 科目表General ledger 总分类账Normal balance 正常余额Compound journal entry 复式分录General journal 普通日记账Posting过账Accounting cycle 会计循环Adjustment 账项调整Adjusted trial balance 调整后试算表C

5、losing 结账Post-closing trial balance 结账后的试算表Voucher 记账凭证Receipt voucher 收款凭证Payment voucher 付款凭证Transfer voucher 转账凭证Debt ratio 负债比率Financial leverage 财务杠杆Time period 会计期间Fiscal year 财政年度Calendar year 日历年度Natural business year 自然经营年度Accrual basis权责发生制、应计制Cash basis 收付实现、现金制Prepaid items 预付项目Unearned

6、items 预收项目Accrued items 应计项目Deferrals and accruals 递延与应计Contra account 备抵账户Net book value 账面净值Closing entries 结账分录Income summary 收益汇总Bookkeeping procedures 账务处理程序Summarized voucher汇总记账凭证Categorized accounts summary 科目汇总表Columnar journal 多栏目日记账Unearned revenue预收收入Advance from customers 预收账款Prepaid ex

7、pense 待摊费用Accrued expense 预提费用Classified balance sheet 分类资产负债表Working capital 营运资本Long-term investment 长期投资Tangible fixed asset 固定资产Intangible fixed asset 无形资产Shareholders equity 股东权益Common shares 普通股股本Retained earnings 留存收益Current ratio 流动比率Sales revenue 销售收入Cost of goods sold 销售成本Gross profit毛利Ope

8、rating expenses 营业费用Merchandise inventory 商品存货Periodic inventory system 定期盘存制Perpetual inventory system永续盘存制Purchase returns and allowances购货退回与折让Trade discounts商业折扣Credit terms 付款条件Transportation costs 运费FOB destination目的地交货FOB shipping point离岸价格Sales returns and allowances销售退回与折让Sales discounts 销售

9、折扣Debit memorandum 借项备忘录Credit memorandum贷项备忘录Inventory shrinkage存货减值Multiple-step income statement 多步式收益表Special journal特种日记账Subsidiary ledger 明细分类账Control account 控制账户Sales journal 销售日记账Purchases journal购货日记账Cash receipts journal现金收入日记账Cash disbursements journal现金支出日记账Bookkeeping procedures 账务处理程序

10、 Acid-test ratio 速动比率Bad debts 坏账Write off 注销Allowance method 备抵法Direct write off method 直接冲销法Aging of accounts receivable method 账龄分析法Credit card sales 信用卡销售Dishonored note receivable 应收票据拒付Discounting note receivable应收票据贴现Contingency 或有事项Contingent liability 或有负债Contingent asset 或有资产Selling accoun

11、ts receivable应收账款出售Pledging accounts receivable 应收账款抵押Accounts receivable turnover应收账款周转率Specific identification method 个别认定法First-in, first-out method (FIFO)先进先出法Last-in, first-out method (LIFO)后进先出法Replacement costs 重置成本Lower of cost or market method （LCM）成本与市价熟低法Raw materials 原材料Work in process 生

12、产成本Finished goods 完工产品Work-in-process inventory在产品Manufacturing overhead 制造成本Transportation-in 运输费用Income manipulate 利润操纵Inventory shrinkage 存货短缺Gross margin 毛利Net realizable value 可变现净值Provision for decline in value of inventories 存货跌价准备Gross profit method毛利率法Retail inventory methods零售价格法Inventory

13、turnover 存货周转率Time value of time 货币的时间价值Simple versus compound interest单利与复利Future value 终值Present value现值Future value of an annuity 年金终值Present value of an annuity年金现值Bonds payable应付债券 Discount on notes payables 应付票据折价Registered bonds 记名债券Coupon bonds 不记名债券Term bonds 到期还本债券Serial bond分期还本债券Converti

14、ble bonds 可转换债券Callable bonds可赎回债券Secured bond有担保债券Debenture bonds 无担保债券或风险债券Coupon rate or nominal rate 票面利率或名义利率Market or effective rate 市场利率或实际利率Discount on bond payable 应付债券折价Premium on bonds payable应付债券溢价Loss on redemption of bonds 赎回债券损失Times interest earned 利息保障倍数Subsequent expenditures 后续支出D

15、eclining-balance method 余额递减Changes in estimate 估计变更Patents专利Copyrights版权Franchises特许权Trademarks 商标权Goodwill 商誉Pre-operating expenses 开办费Deferred expenses 递延费用Impairment of long-term assets 长期资产的减值Debt security 债权证券Equity securities 股权证券Capital expenditures 资本性支出Revenue expenditures 收益性支出Non-depreci

16、able assets 非折旧资产Operating lease 经营租凭Financing lease 筹资租赁Off-balance sheet financing 表外融资Substance over form实质重于形式Non-monetary exchange 非货币性交易Lump-sum purchase一揽子购入Double-declining-balance method 双倍余额递减Residual value 残值Carrying value账面余额Fixed assets pending disposal 固定资产清理 Depletion 折耗Production met

17、hod (activity method) 工作量法Amortization 摊销Return on assets 资产报酬率Asset turnover 资产周转率Sole proprietorships 独资企业Partnerships合伙企业Authorized stock 核定股本Outstanding shares 发行在外的总股份Par value 面值No-par value 无面值Common stock & preferred stock 普通股与优先股Noncumulative-dividend preference 非累积优先股Cumulative-dividend pr

18、eference 累积优先股Stock subscriptions 股票认购Capital surplus 资本公积Donated capital 捐赠资本Treasury stock 库藏股Stock buyout 股票回购Retained earnings 留存收益Earnings per share 每股收益Appropriated (or restricted) retained earnings 拨定留存收益Reserve fund 盈余公积Cash dividends 现金分红Stock dividends 股票分红Stock split 股票分割Dividend yield 股利

19、报酬率Price-earnings ratio 市盈率Balance Sheet资产ASSETS流动资产CURRENT ASSETS现金Cash银行存款Cash in bank交易性金融资产Trading securities应收票据Notes receivable应收账款Accounts receivable减：坏账准备Less: Provision for bad debts预付账款Advances to suppliers其他应收款Other receivables待摊费用Prepaid expenses存货Inventories减：存货变现损失准备Less: provision for

20、 loss on realization of inventory一年内到期的长期投资Long-term investment maturing within one year其他流动资产Other current assets流动资产合计Total current assets非流动资产NON-CURRENT ASSETS可供出售金融资产Available for sale securities持有至到期投资Held-to-maturity securities一年以上的应收款项Receivables collectible after one year长期股权投资Long-term inv

21、estment in equity固定资产：FIXED ASSETS固定资产原价Fixed assets-cost减：累计折旧Less: Accumulated depreciation固定资产净值Fixed assets-net book value固定资产清理Fixed assets pending disposal在建工程：CONSTRUCTION IN PROGRESS在建工程Construction in progress无形资产：INTANGIBLE ASSETS土地使用权Land occupancy rights工业产权及专有技术Proprietary technology an

22、d patents开发支出Development cost商誉Goodwill长期待摊费用Long-term prepaid expense递延所得税资产Deferred tax assets其他非流动资产Other non-current assets非流动资产合计Total non-current assets资产总计TOTAL ASSETS负债及所有者权益LIABILITIES AND OWNERS EQUITY流动负债：CURRENT LIABILITIES短期借款Short-term loans应付票据Notes payable应付账款Accounts payable应付工资Accr

23、ued payroll应交税费Taxes payable应付股利Dividends payable预收货款Advances from customers其他应付款Other payables预提费用Accrued expenses预计负债Provisions for foreseeable liabilities其他流动负债Other current liabilities流动负债合计Total current liabilities非流动负债：Non-current liabilities长期借款Long-term loans应付公司债券Debentures payable应付公司债券溢价/

24、折价Premium / (discount) on debentures payable一年内到期的长期负债Portion of long-term liabilities due within one year一年以上的应付款项Payables due after one year递延所得税负债Deferred tax liabilities其他非流动负债Other non-current liabilities非流动负债合计Total non-current liabilities负债合计TOTAL LIABILITIES所有者权益：OWNERS EQUITY实收资本Paid-in cap

25、ital资本公积Capital surplus盈余公积Earnings surplus未分配利润/（累计亏损）Undistributed profits /(accumulated losses)所有者权益合计Total owners equity负债及所有者权益总计TOTAL LIABILITIES AND OWNERS EQUITYProfit and loss account销售收入SALES REVENUE减：销售折扣与折让Less: sales discounts and allowances销售净额NET SALES减少：销售成本Less: cost of sales销售毛利Gro

26、ss profit on sales减：销售费用Less: selling expenses 管理费用 General and administrative expenses 财务费用/（财务收入）-净额 Financial expenses/(income)-net资产减值损失Impairment losses of assets加：公允价值变动损益Plus: gain(loss) on changes in fair value 投资损益Investment income or loss营业利润（亏损）OPERATING PROFIT/(LOSS)加：营业我收入Plus: Non-operating income减：营业外支出Less: non-operating expenses利润总额/亏损总额TOTAL PROFIT/(LOSS)减：所得税Less: income tax净利润/（净亏损）NET PROFIT/(LOSS) AFTER TAX每股收益EARNINGS PER SHARE 基本每股收益Basic EPS 稀释每股收益Diluted EPS