国际会计科目中英文对照.pdf

国际会计科目中英文对照Capitalstock股本
Account帐户Corporation公司
Accountingsystem会计系统Costprinciple成本原则
AmericanAccountingAssociation美国会计协会Creditor债权人
AmericanInstituteofCPAs美国注册会计师协会Deflation通货紧缩
Audit审计Disclosure批露
Balancesheet资产负债表Expens费用
Bookkeepking簿记Financialstatement财务报表
Cashflowprospects现金流量预测Financialactivities筹资活动
CertificateinInternalAuditing内部审计证书Going-concernassumption持续经营假设
CertificateinManagementAccounting管理会计Inflation通货膨涨
证书Investingactivities投资活动
CertificatePublicAccountant注册会计师Liabilities负债
Costaccounting成本会计Negativecashflow负现金流量
Externalurs外部使用者Operatingactivities经营活动
Financialaccounting财务会计Ownerquity所有者权益
FinancialAccountingStandardsBoard财务会计Partnership合伙企业
准则委员会Positivecashflow正现金流量
Financialforecast财务预测Retainedearning留存利润
Generallyacceptedaccountingprinciples公认会Revenue收入
计原则Soleproprietorship独资企业
General-purpoinformation通用目的信息Solvency清偿能力
GovernmentAccountingOffice政府会计办公室Stable-dollarassumption稳定货币假设
Incomestatement损益表Stockholders股东
InstituteofInternalAuditors内部审计师协会Stockholderquity股东权益
InstituteofManagementAccountants管理会计师Windowdressing门面粉饰
协会
Integrity整合性财会名词汉英对照表
Internalauditing内部审计(1)会计与会计理论
Internalcontrolstructure内部控制结构会计accounting
InternalRevenueService国内收入署决策人DecisionMaker
Internalurs内部使用者投资人Investor
Managementaccounting管理会计股东Shareholder
Returnofinvestment投资回报债权人Creditor
Returnoninvestment投资报酬财务会计FinancialAccounting
SecuritiesandExchangeCommission证券交易管理会计ManagementAccounting
委员会成本会计CostAccounting
Statementofcashflow现金流量表私业会计PrivateAccounting
Statementoffinancialposition财务状况表公众会计PublicAccounting
Taxaccounting税务会计注册会计师CPACertifiedPublicAccountant
Accountingequation会计等式国际会计准则委员会IASC
Articulation勾稽关系美国注册会计师协会AICPA
Asts资产财务会计准则委员会FASB
Businesntity企业个体管理会计协会IMA
资产负债表法Balancesheetapproach下限Lowerlimit
帐龄分析法Aginganalysismethod毛利法Grossmarginmethod
直接冲销法Directwrite-offmethod零售价格法Retailmethod
带息票据Interestbearingnote成本率Costratio
不带息票据Non-interestbearingnote---------------------
出票人Maker(5)长期投资
受款人Payee长期投资Long-terminvestment
本金Principal长期股票投资Investmentonstocks
利息率Interestrate长期债券投资Investmentonbonds
到期日Maturitydate成本法Costmethod
本票Promissorynote权益法Equitymethod
贴现Discount合并法Consolidationmethod
背书Endor股利宣布日Declarationdate
拒付费Protestfee股权登记日Dateofrecord
---------------------除息日Ex-dividenddate
(4)存货付息日Paymentdate
存货Inventory债券面值Facevalue,Parvalue
商品存货Merchandiinventory债券折价Discountonbonds
产成品存货Finishedgoodsinventory债券溢价Premiumonbonds
在产品存货Workinprocessinventory票面利率Contractinterestrate,statedrate
原材料存货Rawmaterialsinventory市场利率Marketinterestratio,Effectiverate
起运地离岸价格F.O.Bshippingpoint普通股CommonStock
目的地抵岸价格F.O.Bdestination优先股PreferredStock
寄销Consignment现金股利Cashdividends
寄销人Consignor股票股利Stockdividends
承销人Consignee清算股利Liquidatingdividends
定期盘存Periodicinventory到期日Maturitydate
永续盘存Perpetualinventory到期值Maturityvalue
购货Purcha直线摊销法Straight-Linemethodofamortization
购货折让和折扣Purchaallowanceand实际利息摊销法Effective-interestmethodof
discountsamortization
存货盈余或短缺Inventoryoveragesand---------------------
shortages(6)固定资产
分批认定法Specificidentification固定资产PlantastsorFixedasts
加权平均法Weightedaverage原值Originalvalue
先进先出法First-in,first-outorFIFO使用年限Expectedufullife
后进先出法Lost-in,first-outorLIFO残?nbsp;Estimatedresidualvalue
移动平均法Movingaverage折旧费用Depreciationexpen
成本或市价孰低法Lowerofcostormarketor累计折旧Accumulateddepreciation
LCM帐面价值Carryingvalue
市价Marketvalue应提折旧成本Depreciationcost
重置成本Replacementcost净值Netvalue
可变现净值Netrealizablevalue在建工程Construction-in-process
上限Upperlimit磨损Wearandtear
过时Obsolescence赠品和兑换券Premiums,couponsandtrading
直线法Straight-linemethod(SL)stamps
工作量法Units-of-productionmethod(UOP)或有事项Contingency
加速折旧法Accelerateddepreciationmethod或有负债Contingent
双倍余额递减法Double-decliningbalance或有损失Losscontingencies
method(DDB)或有利得Gaincontingencies
年数总和法Sum-of-the-years-digitsmethod永久性差异Permanentdifference
(SYD)时间性差异Timingdifference
以旧换新Tradein应付税款法Taxespayablemethod
经营租赁Operatinglea纳税影响会计法Taxeffectaccountingmethod
融资租赁Capitallea递延所得税负债法Deferredincometaxliability
廉价购买权Bargainpurchaoption(BPO)method
资产负债表外筹资Off-balance-sheetfinancing---------------------
最低租赁付款额Minimumleapayments(9)长期负债
---------------------长期负债Long-termLiabilities
(7)无形资产应付公司债券Bondspayable
无形资产Intangibleasts有担保品的公司债券SecuredBonds
专利权Patents抵押公司债券MortgageBonds
商标权Trademarks,Tradenames保证公司债券GuaranteedBonds
著作权Copyrights信用公司债券DebentureBonds
特许权或专营权Franchis一次还公司债券本TermBonds
商誉Goodwill分期还公司债券本SerialBonds
开办费Organizationcost可转换公司债券ConvertibleBonds
租赁权Leahold可赎回公司债券CallableBonds
摊销Amortization可要求公司债券RedeemableBonds
---------------------记名公司债券RegisteredBonds
(8)流动负债无记名公司债券CouponBonds
负债Liability普通公司债券OrdinaryBonds
流动负债Currentliability收益公司债券IncomeBonds
应付帐款Accountpayable名义利率,票面利率Nominalrate
应付票据Notespayable实际利率Actualrate
贴现票据Discountnotes有效利率Effectiverate
长期负债一年内到期部分Currentmaturitiesof溢价Premium
long-termliabilities折价Discount
应付股利Dividendspayable面值Parvalue
预收收益Prepaymentsbycustomers直线法Straight-linemethod
存入保证金Refundabledeposits实际利率法Effectiveinterestmethod
应付费用Accrualexpen到期直接偿付Repaymentatmaturity
增值税valueaddedtax提前偿付Repaymentatadvance
营业税Businesstax偿债基金Sinkingfund
应付所得税Incometaxpayable长期应付票据Long-termnotespayable
应付奖金Bonuspayable抵押借款Mortgageloan
产品质量担保负债Estimatedliabilitiesunder---------------------
productwarranties(10)业主权益
权益Equity帐户式AccountForm
业主权益Ownerquity报告式ReportForm
股东权益Stockholderquity编制(报表)Prepare
投入资本Contributedcapital工作底稿Worksheet
缴入资本Paid-incapital多步式Multi-step
股本Capitalstock单步式Single-step
资本公积Capitalsurplus---------------------
留存收益Retainedearnings(12)财务状况变动表
核定股本Authorizedcapitalstock财务状况变动表中的现金基础SCFP.CashBasis
实收资本Issuedcapitalstock(现金流量表)
发行在外股本Outstandingcapitalstock财务状况变动表中的营运资金基础
库藏股TreasurystockSCFP.WorkingCapitalBasis
普通股Commonstock(资金来源与运用表)
优先股Preferredstock营运资金WorkingCapital
累积优先股Cumulativepreferredstock全部资源概念All-resourcesconcept
非累积优先股Noncumulativepreferredstock直接:)业务Directexchanges
完全参加优先股Fullyparticipatingpreferred正常营业活动Normaloperatingactivities
stock财务活动Financingactivities
部分参加优先股Partiallyparticipatingpreferred投资活动Investingactivities
stock---------------------
非部分参加优先股Nonpartiallyparticipating(13)财务报表分析
preferredstock财务报表分析Analysisoffinancialstatements
现金发行Issuanceforcash比较财务报表Comparativefinancialstatements
非现金发行Issuancefornoncashconsideration趋势百分比Trendpercentage
股票的合并发行Lump-sumsalesofstock比率Ratios
发行成本Issuancecost普通股每股收益Earningspershareofcommon
成本法Costmethodstock
面值法Parvaluemethod股利收益率Dividendyieldratio
捐赠资本Donatedcapital价益比Price-earningsratio
盈余分配Distributionofearnings普通股每股帐面价值Bookvaluepershareof
股利Dividendcommonstock
股利政策Dividendpolicy资本报酬率Returnoninvestment
宣布日Dateofdeclaration总资产报酬率Returnontotalast
股权登记日Dateofrecord债券收益率Yieldrateonbonds
除息日Ex-dividenddate已获利息倍数Numberoftimesinterestearned
股利支付日Dateofpayment债券比率Debtratio
现金股利Cashdividend优先股收益率Yieldrateonpreferredstock
股票股利Stockdividend营运资本WorkingCapital
拨款appropriation周转Turnover
---------------------存货周率转Inventoryturnover
(11)财务报表应收帐款周率转Accountsreceivableturnover
财务报表FinancialStatement流动比率Currentratio
资产负债表BalanceSheet速动比率Quickratio
收益表IncomeStatement酸性试验比率Acidtestratio
(14)合并财务报表
合并财务报表Consolidatedfinancialstatements
吸收合并Merger
创立合并Consolidation
控股公司Parentcompany
附属公司Subsidiarycompany
少数股权Minorityinterest
权益联营合并Poolingofinterest
购买合并Combinationbypurcha
权益法Equitymethod
成本法Costmethod
---------------------
(15)物价变动中的会计计量
物价变动之会计Price-levelchangesaccounting
一般物价水平会计Generalprice-level
accounting
货币购买力会计Purchasing-poweraccounting
统一币值会计Constantdollaraccounting
历史成本Historicalcost
现行价值会计Currentvalueaccounting
现行成本Currentcost
重置成本Replacementcost
物价指数Price-levelindex
国民生产总值物价指数Grossnationalproduct
implicitpricedeflator(orGNPdeflator)
消费物价指数Consumerpriceindex(orCPI)
批发物价指数Wholesalepriceindex
货币性资产Monetaryasts
货币性负债Monetaryliabilities
货币购买力损益Purchasing-powergainsor
loss
资产持有损益Holdinggainsorloss
未实现的资产持有损益Unrealizedholdinggains
orloss
现行价值与统一币值会计Constantdollarand
currentcostaccounting