財會名詞英漢對照表

1、財會名詞英漢對照表[轉(zhuǎn)貼2007071213:26:35]（1）會計與會計理論會計accounting決策人DecisionMaker投資人Invest股東Shareholder債權(quán)人Credit財務(wù)會計FinancialAccounting管理會計ManagementAccounting成本會計CostAccounting私業(yè)會計PrivateAccounting公眾會計PublicAccounting注冊會計師CPACertifie

2、dPublicAccountant國際會計準(zhǔn)則委員會I美國注冊會計師協(xié)會AICPA財務(wù)會計準(zhǔn)則委員會FASB管理會計協(xié)會IMA美國會計學(xué)會AAA稅務(wù)稽核署IRS獨資企業(yè)Proprietship合伙人企業(yè)Partnership公司Cpation會計目標(biāo)AccountingObjectives會計假設(shè)AccountingAssumptions會計要素AccountingElements會計原則AccountingPrinciples會計實務(wù)

3、過程AccountingProcedures財務(wù)報表FinancialStatements財務(wù)分析FinancialAnalysis會計主體假設(shè)SeparateentityAssumption貨幣計量假設(shè)UnitofmeasureAssumption持續(xù)經(jīng)營假設(shè)Continuity(Goingconcern)Assumption會計分期假設(shè)TimeperiodAssumption資產(chǎn)Asset負債Liability業(yè)主權(quán)益OwnersE

4、quity收入Revenue費用Expense收益Income虧損Loss歷史成本原則CostPrinciple收入實現(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財務(wù)報告FinancialRept流動資產(chǎn)Currentassets流動負債CurrentLiabilities長期負債LongtermLiabilities投入資本ContributedCapital留存收益RetainedEarning（2）會計循環(huán)會計循環(huán)AccountingProced

6、ureCycle會計信息系統(tǒng)AccountinginfmationSystem賬戶Ledger會計科目Account會計分錄Journalentry原始憑證SourceDocument日記賬Journal總分類賬GeneralLedger明細分類賬SubsidiaryLedger試算平衡TrialBalance現(xiàn)金收款日記賬Cashreceiptjournal現(xiàn)金付款日記賬Cashdisbursementsjournal銷售日記賬Sal

7、esJournal購貨日記賬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庫存現(xiàn)金Cashinh流動資產(chǎn)Currentassets償債基金Sinkingfund定額備用金Imprestpettycash支票Check(cheque)銀行對賬單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起運點交貨價F.O.Bshippingpoint目的地交貨價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）無形資產(chǎn)無形資產(chǎn)Intangibleassets專利權(quán)Patents商標(biāo)權(quán)TrademarksTradenames著作權(quán)Copyrights特許權(quán)或?qū)I權(quán)Franchises商譽Goodwill開辦費ganizationcost租賃權(quán)Leasehold攤銷Amtization（8）流動負債負債Liability流動負債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長期負債一年內(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)付費用Accrualexpense增值稅Valueaddedtax營業(yè)稅Businesstax應(yīng)付所得稅Incometaxpay

11、able應(yīng)付獎金B(yǎng)onusespayable產(chǎn)品質(zhì)量擔(dān)保負債Estimatedliabilitiesunderproductwarranties贈品和兌換券Premiumscouponstradingstamps或有事項Contingency或有負債Contingent或有損失Losscontingencies或有利得Gaincontingencies永久性差異Permanentdifference時間性差異Timingdifferen

12、ce應(yīng)付稅款法Taxespayablemethod納稅影響會計法Taxeffectaccountingmethod遞延所得稅負債法Deferredincometaxliabilitymethod（9）長期負債長期負債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實際利率Actualrate有效利率Effe

14、ctiverate溢價Premium折價Discount面值Parvalue直線法Straightlinemethod實際利率法Effectiveinterestmethod到期直接償付Repaymentatmaturity提前償付Repaymentatadvance償債基金Sinkingfund長期應(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實收資本Issuedcapitalstock發(fā)行在外股本Outstingcapitalstock庫藏股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