1、財務(wù)英語中英文對照表Aacco unt 賬戶acco unt payable 應(yīng)付賬款acco unting system 會計系統(tǒng)Accou nting Prin ciple Board （APB） （美國）會計準(zhǔn)則委員會 accrual basis權(quán)責(zé)發(fā)生制（應(yīng)計制）accumulated depreciation 累計折舊account FORMat 賬戶格式accrue應(yīng)計accounting cycle 會計循環(huán)acco unts receivable 應(yīng)收賬款accounts receivable turnover 應(yīng)收賬款周轉(zhuǎn)率accelerated depreciation 力

2、口速折舊adjusting entries 調(diào)整分錄adjustment 調(diào)整aging of accounts receivable 應(yīng)收賬款賬齡分析法allowanee for bad debts 壞賬準(zhǔn)備allowa nee for doubtful acco unts 壞賬準(zhǔn)備allowa nee for un collectible 壞賬準(zhǔn)備allowanee method 備抵法allowanee for depreciation 折舊備抵賬戶amortization 攤銷annual report年度報告annuity 年金assets資產(chǎn) audit審計auditor '

3、; s opinion計意見書auditor審計師 audit committee 審計委員會average collect ion period 平均收賬期AICPA美國注冊會計師協(xié)會APB Opinions會計準(zhǔn)則委員會意見書Bbala nee 余額bad debt recoveries 壞賬收回bad debts 壞賬bad debts expe nse 壞賬費用bala nee sheet資產(chǎn)負(fù)債表bala nee sheet equatio n 資產(chǎn)負(fù)債表等式 basket purchase 一攬子采購betterment改造投資，改造工程投資bearer in strume nt

4、不記名票據(jù)bonds債券book of origi nal entry 原始分錄賬簿book value賬面價值Ccapital 資本capital stock certificate 股本證明書cash basis收付實現(xiàn)制（現(xiàn)金收付制）cash divide nds 現(xiàn)金股禾 Ucash flow statement 現(xiàn)金流量表 carrying amount 賬面價值 carrying value 賬面價值 callable bon ds可贖債券，可提前兌回債券 call premium 提前兌回溢價 capital lease資本租賃（指融資租賃）cash discounts 現(xiàn)金折扣

5、cash equivalents 現(xiàn)金等價物 capital improvement 資本改造支出 capitalized 資本化 callable bonds 可贖債券，可提前兌回債券 call premium 提前兌回溢價 capital lease 資本租賃(指融資租賃) certified public accountant(CPA) 注冊會計師 charge費用；賒賬，指賒欠而采用記賬的方式；留置權(quán) chart of account 會計科目表 closing entries 結(jié)賬分錄 closing the books 結(jié)賬 classified balance sheet 分類資

6、產(chǎn)負(fù)債表 compound interest 復(fù)利 compound interest method 復(fù)利法 contingent liability 或有負(fù)債 contractual rate 合同比率 convertible bonds 可兌換債券 coupon rate 息票利率 covenant 合同條款 common stock 普通股 compound entry 復(fù)合分錄 corporation 公司 cost of goods sold 銷售成本 cost of sales 銷售成本 cost recovery 成本收回 compound entry 復(fù)合分錄 continui

7、ty convention 持續(xù)經(jīng)營慣例 contra account 抵減賬戶contra asset 抵減資產(chǎn)cost-benefit criterion 成本-效益標(biāo)準(zhǔn)compensating balances 補償性存款額con servatism 穩(wěn)健性，保守性comparative financial statement 比較財務(wù)報表con siste ncy 致性cost of goods available for sale可供銷售的商品成本cost valuation 成本計價con sig nment 寄銷copyright 版權(quán)creditor債權(quán)人credit貸方cro

8、ss-referencing 對照檢錄cutoff error截止錯誤，截賬誤差curre nt assets 流動資產(chǎn)current liabilities 流動負(fù)債current ratio 流動比率current yield本期收益率Ddata process ing數(shù)據(jù)處理過程days to collect account receivable 應(yīng)收賬款收回天數(shù) debtor債務(wù)人depreciation 折舊debit借方deferred credit 遞延貸項deferred revenue 遞延收入debe nture公司債券debt-to-equity ratio 債務(wù)股本比d

9、ebt-to-total-assets ratio 債務(wù)全部資產(chǎn)比deferred charges 遞延費用depletion 折耗depreciable value 應(yīng)計折舊depreciation schedule 折舊計劃表discount amortization 債券折價攤銷discount on bonds 債券折價discount rates 貼現(xiàn)率disposal value 殘值double-entry system復(fù)式記賬系統(tǒng)double-decli nin g-bala nee depreciatio n （DDB）雙倍余額遞減法Eearnings收益（利潤）econom

10、ic life 經(jīng)濟壽命effective-i nterest amortizati on 實際利率攤銷法effective interest rate 實際利率entity主體（會計主體）explicit transactions 明計交易expe nses 費用expenditures 支出Fface amount 票面值FASB Statement財務(wù)會計委員會公告financial accounting 財務(wù)會計Finan cial Accou nting Sta ndards Board （FASB）（美國）財務(wù)會計準(zhǔn)則委員會fiscal year會計年度（財務(wù)年度）；財政年度fin

11、ancing lease融資租賃法finished goods inventory 產(chǎn)成品存貨fixed assets固定資產(chǎn)fran chises特許經(jīng)營權(quán)，專營權(quán)first-in, first-out（FIFO）先進(jìn)先出F.O.B. destination目的地抵岸價格F.O.B. shipping point 起運點交貨Foreign Corrupt Practices Act 反國外行賄法案freight in 運入運費freight out運出運費future value 將來值GGAAP 一般公認(rèn)會計原則gen erally accepted acco un ti ng prin

12、ciples 一般公認(rèn)會計原貝 U general journal 普通日記賬general ledger 總分類賬general controls 一般控制going concern convention 持續(xù)經(jīng)營慣例goodwill 商譽gross margin 毛禾Ugross margin perce ntage 毛禾 U率gross profit 毛禾Ugross profit percentage 毛利率gross profit test毛利測試法gross sales銷售收入總額Hholding gain 資產(chǎn)置存收益Iimplicit transactions 內(nèi)含成本impr

13、est basis定額備用金制implicit in terest 隱含利息imputed interest 推算利息imputed interest rate 推算禾U率improvement改造投資intan gible assets 無形資產(chǎn)independent opinion 獨立意見書inventory 存貨in come利潤(收益)in come stateme nt 禾廿潤表interim periods 期可International Accounting Standards Committee(IASC)國際會計準(zhǔn)則委員會interest 利息interest-covera

14、ge ratio 禾U率保障系數(shù)interest period 禾禾息期in terest rate 禾U率inven tory profit存貨利潤，存貨盈利inventory shrinkage 庫存損耗inventory turnover 存貨周轉(zhuǎn)率in ward tran sportati on 運入運費in put con trols 輸入控制in ternal co ntrol 內(nèi)部控制Jjournal entry 日記賬分錄journalizing 記錄日記賬Kkeying of entries 分錄鎖定Llast-in, first-out(LIFO)后進(jìn)先出lease租賃le

15、dger分類賬leasehold租賃權(quán)l(xiāng)easehold improvement租賃資產(chǎn)改良投資liabilities 負(fù)債limited liability有限責(zé)任line of credit信用貸款之最高額度LIFO in creme nt后進(jìn)先出增量LIFO layer后進(jìn)先出存貨層次LIFO reserve后進(jìn)先出法準(zhǔn)備lice nses 許可(證)Iong-lived assets 長期資產(chǎn)Ion g-term-debt-to - total-capital ratio長期債務(wù)與總資本比Ion g-term liabilities 長期債務(wù)lower-of-cost-or-marke

16、t method(LCM)成本與市價孰低Mman ageme nt reports 管理報告man ageme nt acco un ti ng 管理會計matchi ng配比原則materiality conven ti on 重要性慣例market rate市價，市場利率，市場匯率mortgage bond抵押債券multiple-step in come stateme nt 多步式利潤表Nno tes payable應(yīng)付票據(jù)net in come 凈禾 U潤net book value 賬面凈值net sales銷售凈額nominal interest rate 名義利率Oopen a

17、ccou nt未清賬；賒賬，指賒購和記賬交易o(hù)perat ing in come 營業(yè)收益operating profit 營業(yè)利潤operating cycle 營業(yè)周期operating statement 營業(yè)報表operat ing lease 經(jīng)營租賃other postretireme nt ben efits 其它退休后保障output controls 輸出控制owners ' equit所有者權(quán)益Ppate nts專利權(quán)paid-in capital投入資本（繳入股本）paid-in capital in excess of par value 超面值繳入股本part

18、nership合伙企業(yè)par value股面價值，票面價值pensions養(yǎng)老金percentage of accounts receivable method 應(yīng)收賬款百分比法perce ntage of sales method 銷售百分比法period costs 期間費用permanent account 永久賬戶periodic inventory system 存貨定期盤存制度perpetual inventory system 存貨永續(xù)盤存制度physical count 實物盤點pla nt assets固定資產(chǎn)P&L statement 損益表posting 過賬pr

19、etax in come稅前收益profitability evaluati on 獲利能力評估privately accounting 企業(yè)會計privately owned 私有公司product costs制造成本profit利潤premium on bonds 債券溢價prese nt value 現(xiàn)值processing controls 過程控制principal 本金private placement 私募promissory note 期票protective covenant 防護(hù)條款public accounting 公共會計publicly owned 國有企業(yè)Rraw

20、material inventory 原材料存貨reliability 可靠性recognition 確認(rèn)rein vested earnings 留存收益results of operations 損益表retained in come 留存收益revenue 收入report FORMat 報告式returnon sales ratio 銷售回報率return on stockholders' equ股y東權(quán)益回報率registered instrument 記名證券 replacement cost 重置成本retailer零售商reversing entries 回轉(zhuǎn)分錄ret

21、ail inventory method 零售價盤存法retail method 零售法residual value 剩余價值Ssalvage value 殘值sales銷售額sales revenue 銷售收入scrap value 廢料價值Securities and Exchange Commission (SEC) (美國)證券交易委員會shareholders ' ec股東權(quán)益simple entry 簡單分錄single-step income statement 單步式利潤表simple interest 單利sinking fund 償債基金sinking fund b

22、onds 擁有償債基金的債券solvency 償債能力source document 原始憑證sole proprietorship 獨資企業(yè)specific identification method 個別鑒定法special journals 特種日記賬stated value 股本statement of financial condition 財務(wù)狀況表statement of financial position 財務(wù)狀況表stock certificate 股票憑證stockholders ' ec股東權(quán)益statement of cash flows 現(xiàn)金流量表statement of earnings 收益表sta