財(cái)會(huì)名詞英漢對(duì)照表

1、財(cái)會(huì)名詞英漢對(duì)照表[轉(zhuǎn)貼2007071213:26:35]（1）會(huì)計(jì)與會(huì)計(jì)理論會(huì)計(jì)accounting決策人DecisionMaker投資人Invest股東Shareholder債權(quán)人Credit財(cái)務(wù)會(huì)計(jì)FinancialAccounting管理會(huì)計(jì)ManagementAccounting成本會(huì)計(jì)CostAccounting私業(yè)會(huì)計(jì)PrivateAccounting公眾會(huì)計(jì)PublicAccounting注冊(cè)會(huì)計(jì)師CPACertifie

2、dPublicAccountant國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)I美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)AICPA財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)FASB管理會(huì)計(jì)協(xié)會(huì)IMA美國(guó)會(huì)計(jì)學(xué)會(huì)AAA稅務(wù)稽核署IRS獨(dú)資企業(yè)Proprietship合伙人企業(yè)Partnership公司Cpation會(huì)計(jì)目標(biāo)AccountingObjectives會(huì)計(jì)假設(shè)AccountingAssumptions會(huì)計(jì)要素AccountingElements會(huì)計(jì)原則AccountingPrinciples會(huì)計(jì)實(shí)務(wù)

3、過(guò)程AccountingProcedures財(cái)務(wù)報(bào)表FinancialStatements財(cái)務(wù)分析FinancialAnalysis會(huì)計(jì)主體假設(shè)SeparateentityAssumption貨幣計(jì)量假設(shè)UnitofmeasureAssumption持續(xù)經(jīng)營(yíng)假設(shè)Continuity(Goingconcern)Assumption會(huì)計(jì)分期假設(shè)TimeperiodAssumption資產(chǎn)Asset負(fù)債Liability業(yè)主權(quán)益OwnersE

4、quity收入Revenue費(fèi)用Expense收益Income虧損Loss歷史成本原則CostPrinciple收入實(shí)現(xiàn)原則RevenuePrinciple配比原則MatchingPrinciple全面披露原則Fulldisclosure(Repting)principle客觀性原則ObjectivePrinciple一致性原則ConsistentPrinciple可比性原則ComparabilityPrinciple重大性原則Mate

5、rialityPrinciple穩(wěn)健性原則ConservatismPrinciple權(quán)責(zé)發(fā)生制AccrualBasis現(xiàn)金收付制CashBasis財(cái)務(wù)報(bào)告FinancialRept流動(dòng)資產(chǎn)Currentassets流動(dòng)負(fù)債CurrentLiabilities長(zhǎng)期負(fù)債LongtermLiabilities投入資本ContributedCapital留存收益RetainedEarning（2）會(huì)計(jì)循環(huán)會(huì)計(jì)循環(huán)AccountingProced

6、ureCycle會(huì)計(jì)信息系統(tǒng)AccountinginfmationSystem賬戶(hù)Ledger會(huì)計(jì)科目Account會(huì)計(jì)分錄Journalentry原始憑證SourceDocument日記賬Journal總分類(lèi)賬GeneralLedger明細(xì)分類(lèi)賬SubsidiaryLedger試算平衡TrialBalance現(xiàn)金收款日記賬Cashreceiptjournal現(xiàn)金付款日記賬Cashdisbursementsjournal銷(xiāo)售日記賬Sal

7、esJournal購(gòu)貨日記賬PurchaseJournal普通日記賬GeneralJournal工作底稿Wksheet調(diào)整分錄Adjustingentries結(jié)賬Closingentries（3）現(xiàn)金與應(yīng)收賬款現(xiàn)金Cash銀行存款Cashinbank庫(kù)存現(xiàn)金Cashinh流動(dòng)資產(chǎn)Currentassets償債基金Sinkingfund定額備用金Imprestpettycash支票Check(cheque)銀行對(duì)賬單Bankstateme

8、nt銀行存款調(diào)節(jié)表Bankreconciliationstatement在途存款Outstingdeposit在途支票O(jiān)utstingcheck應(yīng)付憑單Voucherspayable應(yīng)收賬款A(yù)ccountreceivable應(yīng)收票據(jù)Notereceivable起運(yùn)點(diǎn)交貨價(jià)F.O.Bshippingpoint目的地交貨價(jià)F.O.Bdestinationpoint商業(yè)折扣Tradediscount現(xiàn)金折扣Cashsheetfinancing

9、最低租賃付款額Minimumleasepayments（7）無(wú)形資產(chǎn)無(wú)形資產(chǎn)Intangibleassets專(zhuān)利權(quán)Patents商標(biāo)權(quán)TrademarksTradenames著作權(quán)Copyrights特許權(quán)或?qū)I(yíng)權(quán)Franchises商譽(yù)Goodwill開(kāi)辦費(fèi)ganizationcost租賃權(quán)Leasehold攤銷(xiāo)Amtization（8）流動(dòng)負(fù)債負(fù)債Liability流動(dòng)負(fù)債Currentliability應(yīng)付賬款A(yù)ccountpay

10、able應(yīng)付票據(jù)Notespayable貼現(xiàn)票據(jù)Discountnotes長(zhǎng)期負(fù)債一年內(nèi)到期部分Currentmaturitiesoflongtermliabilities應(yīng)付股利Dividendspayable預(yù)收蘇益Prepaymentsbycustomers存入保證金Refundabledeposits應(yīng)付費(fèi)用Accrualexpense增值稅Valueaddedtax營(yíng)業(yè)稅Businesstax應(yīng)付所得稅Incometaxpay

11、able應(yīng)付獎(jiǎng)金B(yǎng)onusespayable產(chǎn)品質(zhì)量擔(dān)保負(fù)債Estimatedliabilitiesunderproductwarranties贈(zèng)品和兌換券Premiumscouponstradingstamps或有事項(xiàng)Contingency或有負(fù)債Contingent或有損失Losscontingencies或有利得Gaincontingencies永久性差異Permanentdifference時(shí)間性差異Timingdifferen

12、ce應(yīng)付稅款法Taxespayablemethod納稅影響會(huì)計(jì)法Taxeffectaccountingmethod遞延所得稅負(fù)債法Deferredincometaxliabilitymethod（9）長(zhǎng)期負(fù)債長(zhǎng)期負(fù)債LongtermLiabilities應(yīng)付公司債券Bondspayable有擔(dān)保品的公司債券SecuredBonds抵押公司債券MtgageBonds保證公司債券GuaranteedBonds信用公司債券DebentureB

13、onds一次還本公司債券TermBonds分期還本公司債券SerialBonds可轉(zhuǎn)換公司債券ConvertibleBonds可贖回公司債券CallableBonds可要求公司債券RedeemableBonds記名公司債券RegisteredBonds無(wú)記名公司債券CouponBonds普通公司債券dinaryBonds收益公司債券IncomeBonds名義利率，票面利率Nominalrate實(shí)際利率Actualrate有效利率Effe

14、ctiverate溢價(jià)Premium折價(jià)Discount面值Parvalue直線(xiàn)法Straightlinemethod實(shí)際利率法Effectiveinterestmethod到期直接償付Repaymentatmaturity提前償付Repaymentatadvance償債基金Sinkingfund長(zhǎng)期應(yīng)付票據(jù)Longtermnotespayable抵押借款Mtgageloan（10）業(yè)主權(quán)益權(quán)益Equity業(yè)主權(quán)益Ownersequit

15、y股東權(quán)益Stockholdersequity投入資本Contributedcapital繳入資本Paidincapital股本Capitalstock資本公積Capitalsurplus留存收益Retainedearnings核定股本Authizedcapitalstock實(shí)收資本Issuedcapitalstock發(fā)行在外股本Outstingcapitalstock庫(kù)藏股Treasurystock普通股Commonstock優(yōu)先股P

16、referredstock累積優(yōu)先股Cumulativepreferredstock非累積優(yōu)先股Noncumulativepreferredstock完全參加優(yōu)先股Fullyparticipatingpreferredstock部分參加優(yōu)先股Partiallyparticipatingpreferredstock非部分參加優(yōu)先股Nonpartiallyparticipatingpreferredstock現(xiàn)金發(fā)行Issuancefcas

17、h非現(xiàn)金發(fā)行Issuancefnoncashconsideration股票的合并發(fā)行Lumpsumsalesofstock發(fā)行成本Issuancecost成本法Costmethod面值法Parvaluemethod捐贈(zèng)資本Donatedcapital盈余分配Distributionofearnings股利Dividend股利政策Dividendpolicy宣布日Dateofdeclaration股權(quán)登記日Dateofrecd除息日Exd