国际会计词汇英汉对照

                  Account 帐户
                  Accounting system 会计系统
                  American Accounting Association 美国会计协会
                  American Institute of CPAs 美国注册会计师协会
                  Audit 审计
                  Balance sheet 资产负债表
                  Bookkeepking 簿记
                  Cash flow prospects 现金流量预测
                  Certificate in Internal Auditing 内部审计证书
                  Certificate in Management Accounting 管理会计证书
                  Certificate Public Accountant注册会计师
                  Cost accounting 成本会计
                  External users 外部使用者
                  Financial accounting 财务会计
                  Financial Accounting Standards Board 财务会计准则委员会
                  Financial forecast 财务预测
                  Generally accepted accounting principles 公认会计原则
                  General-purpose information 通用目的信息
                  Government Accounting Office 政府会计办公室
                  Income statement 损益表
                  Institute of Internal Auditors 内部审计师协会
                  Institute of Management Accountants 管理会计师协会
                  Integrity 整合性
                  Internal auditing 内部审计
                  Internal control structure 内部控制结构
                  Internal Revenue Service 国内收入署
                  Internal users 内部使用者
                  Management accounting 管理会计
                  Return of investment 投资回报
                  Return on investment 投资报酬
                  Securities and Exchange Commission 证券交易委员会
                  Statement of cash flow 现金流量表
                  Statement of financial position 财务状况表
                  Tax accounting 税务会计
                  Accounting equation 会计等式
                  Articulation 勾稽关系
                  Assets 资产
                  Business entity 企业个体
                  Capital stock 股本
                  Corporation 公司
                  Cost principle 成本原则
                  Creditor 债权人
                  Deflation 通货紧缩
                  Disclosure 批露
                  Expenses 费用
                  Financial statement 财务报表
                  Financial activities 筹资活动
                  Going-concern assumption 持续经营假设
                  Inflation 通货膨涨
                  Investing activities 投资活动
                  Liabilities 负债
                  Negative cash flow 负现金流量
                  Operating activities 经营活动
                  Owners equity 所有者权益
                  Partnership 合伙企业
                  Positive cash flow 正现金流量
                  Retained earning 留存利润
                  Revenue 收入
                  Sole proprietorship 独资企业
                  Solvency 清偿能力
                  Stable-dollar assumption 稳定货币假设
                  Stockholders 股东
                  Stockholders equity 股东权益
                  Window dressing 门面粉饰

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

                  （14）合并财务报表
                  合并财务报表 Consolidated financial statements
                  吸收合并 Merger
                  创立合并 Consolidation
                  控股公司 Parent company
                  附属公司 Subsidiary company
                  少数股权 Minority interest
                  权益联营合并 Pooling of interest
                  购买合并 Combination by purchase
                  权益法 Equity method
                  成本法 Cost method
                 
                  （15）物价变动中的会计计量
                  物价变动之会计 Price-level changes accounting
                  一般物价水平会计 General price-level accounting
                  货币购买力会计 Purchasing-power accounting
                  统一币值会计 Constant dollar accounting
                  历史成本 Historical cost
                  现行价值会计 Current value accounting
                  现行成本 Current cost
                  重置成本 Replacement cost
                  物价指数 Price-level index
                  国民生产总值物价指数
 Gross national product implicit price deflator （or  GNP deflator）
                  消费物价指数 Consumer price index （or CPI）
                  批发物价指数 Wholesale price index
                  货币性资产 Monetary assets
                  货币性负债 Monetary liabilities
                  货币购买力损益 Purchasing-power gains or losses
                  资产持有损益 Holding gains or losses
                  未实现的资产持有损益 Unrealized holding gains or losses
                  现行价值与统一币值会计
 Constant dollar and current cost accounting