会计及财务专业英语词汇_外语学习-英语词汇.pdf

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1、-.-.word.zl.SOME WORDS OF ACCOUNTING&FINANCE Accountancyis the profession;accounting is the methodology;accountant is thepersonwho is in charge of accounting.Bookkeeping 薄记 Ine statement/profit and loss account 利润表 Balance sheet 资产负债表 Cash flow statement 现金流量表 Asset 资产 Liability 负债 Owners equity/cap

2、ital 所有者权益 Revenue 收入 Expense 费用 Ine 收益 Depreciation 折旧 Full disclosure 充分披露 Double-entry system 复式记账 Financial accounting 财务会计 Managerial accounting 管理会计 Tax accounting 税务会计 Cost accounting 本钱会计 Generally accepted accounting principles 公认会计原那么 Financial accounting standards board(FASB)财务会计准那么委员会 Am

3、erican institute of certified public accountants(AICPA)美国注册会计师协会 Chinese institute of certified public accountants(CICPA)中国注册会计师协会 Economic event 经济事件 Source document 原始凭证 External transaction 外部业务 Internal transaction 外部业务 Account 账户 Debit 借方 Credit 贷方 Cash in bank 银行存款 Receivable 应收款项 Prepaid expe

4、nse 预付费用 Payable 应付款项 Unearned revenue 预收收入 Withdrawal 提存 Temporary account 暂时账户 Nominal account 虚账户 Real account 实账户 Chart of accounts 科目表 General ledger 总分类账 Normal balance 正常余额 pound journal entry 复式分录 General journal 普通日记账 Posting 过账 Accounting cycle 会计循环 Adjustment 账项调整 Adjusted trial balance 调

5、整后试算表 Closing 结账 Post-closing trial balance 结账后的试算表 Voucher 记账凭证 Receipt voucher 收款凭证 Payment voucher 付款凭证 Transfer voucher 转账凭证 Debt ratio 负债比率 Financial leverage 财务杠杆 Time period 会计期间 Fiscal year 财政年度 Calendar year 日历年度 Natural business year 自然经营年度 Accrual basis权责发生制、应计制 Cash basis 收付实现、现金制 Prepai

6、d items 预付工程 Unearned items 预收工程 Accrued items 应计工程 Deferrals and accruals 递延与应计 Contra account 备抵账户 Net book value 账面净值 Closing entries 结账分录 Ine summary 收益汇总-.-.word.zl.Bookkeeping procedures 账务处理程序 Summarized voucher 汇总记账凭证 Categorized accounts summary 科目汇总表 Columnar journal 多栏目日记账 Unearned revenu

7、e 预收收入 Advance from customers 预收账款 Prepaid expense 待摊费用 Accrued expense 预提费用 Classified balance sheet 分类资产负债表 Working capital 营运资本 Long-term investment 长期投资 Tangible fixed asset 固定资产 Intangible fixed asset 无形资产 Shareholders equity 股东权益 mon shares 普通股股本 Retained earnings 留存收益 Current ratio 流动比率 Sales

8、 revenue 销售收入 Cost of goods sold 销售本钱 Gross profit 毛利 Operating expenses 营业费用 Merchandise inventory 商品存货 Periodic inventory system 定期盘存制 Perpetual inventory system永续盘存制 Purchase returns and allowances购货退回与折让 Trade discounts 商业折扣 Credit terms 付款条件 Transportation costs 运费 FOB destination 目的地交货 FOB shi

9、pping point 离岸价格 Sales returns and allowances销售退回与折让 Sales discounts 销售折扣 Debit memorandum 借项备忘录 Credit memorandum 贷项备忘录 Inventory shrinkage 存货减值 Multiple-step ine statement 多步式收益表 Special journal特种日记账 Subsidiary ledger 明细分类账 Control account 控制账户 Sales journal 销售日记账 Purchases journal购货日记账 Cash recei

10、pts journal现金收入日记账 Cash disbursements journal现金支出日记账 Bookkeeping procedures 账务处理程序 Acid-test ratio 速动比率 Bad debts 坏账 Write off 注销 Allowance method 备抵法 Direct write off method 直接冲销法 Aging of accounts receivable method 账龄分析法 Credit card sales 信用卡销售 Dishonored note receivable 应收票据拒付 Discounting note re

11、ceivable 应收票据贴现 Contingency 或有事项 Contingent liability 或有负债 Contingent asset 或有资产 Selling accounts receivable应收账款出售 Pledging accounts receivable 应收账款抵押 Accounts receivable turnover 应收账款周转率 Specific identification method 个别认定法 First-in,first-out method(FIFO)先进先出法 Last-in,first-out method(LIFO)后进先出法 Re

12、placement costs 重置本钱 Lower of cost or market method LCM本钱与市价熟低法 Raw materials 原材料 Work in process 生产本钱 Finished goods 完工产品 Work-in-process inventory在产品 Manufacturing overhead 制造本钱 Transportation-in 运输费用 Ine manipulate 利润操纵 Inventory shrinkage 存货短缺 Gross margin 毛利 Net realizable value 可变现净值 Provision

13、 for decline in value of inventories 存货跌价准备 Gross profit method 毛利率法 Retail inventory methods 零售价格法 Inventory turnover 存货周转率 务会计本钱公认原那么财准委员美国注册师公认协注中经济务会原那准注册事件始凭证外部业始凭账始户借计本钱公认方贷钱银行存准款应会收项预付费用准入财提暂款应时虚实科师目表总分转钱负债钱比率中杠部业始凭杆期准始间债政始年度日历银自然然日营权责发生制准现金工程会递与备始凭抵面钱始净值净入结录益工程会递与汇处理序凭准记多栏然存留银然么财流济务会动营销年售入钱始

14、净毛利商品货济务会动营银间定计册盘记预永续多购退回银回杠济务会动营准公认济折钱始净让扣条运的地济务会动营银间定计册盘准公认交离汇岸钱准备值价格永续多准济务会动营公认忘减步银步式步特扣条种明款回银回品货济务会动营细?借?册盘?细?细?济务计-.-.word.zl.Time value of time 货币的时间价值 Simple versus pound interest单利与复利 Future value 终值 Present value现值 Future value of an annuity 年金终值 Present value of an annuity年金现值 Bonds payabl

15、e应付债券 Discount on notes payables 应付票据折价 Registered bonds 记名债券 Coupon bonds 不记名债券 Term bonds 到期还本债券 Serial bond分期还本债券 Convertible bonds 可转换债券 Callable bonds可赎回债券 Secured bond 有担保债券 Debenture bonds 无担保债券或风险债券 Coupon rate or nominal rate 票面利率或名义利率 Market or effective rate 市场利率或实际利率 Discount on bond pay

16、able 应付债券折价 Premium on bonds payable 应付债券溢价 Loss on redemption of bonds 赎回债券损失 Times interest earned 利息保障倍数 Subsequent expenditures 后续支出 Declining-balance method 余额递减 Changes in estimate 估计变更 Patents 专利 Copyrights Franchises特许权 Trademarks 商标权 Goodwill 商誉 Pre-operating expenses 开办费 Deferred expenses

17、递延费用 Impairment of long-term assets 长期资产的减值 Debt security 债权证券 Equity securities 股权证券 Capital expenditures 资本性支出 Revenue expenditures 收益性支出 Non-depreciable assets 非折旧资产 Operating lease 经营租凭 Financing lease 筹资租赁 Off-balance sheet financing 表外融资 Substance over form 实质重于形式 Non-monetary exchange 非货币性交易

18、Lump-sum purchase一揽子购入 Double-declining-balance method 双倍余额递减 Residual value 残值 Carrying value账面余额 Fixed assets pending disposal 固定资产清理 Depletion 折耗 Production method(activity method)工作量法 Amortization 摊销 Return on assets 资产报酬率 Asset turnover 资产周转率 Sole proprietorships 独资企业 Partnerships合伙企业 Authorize

19、d stock 核定股本 Outstanding shares 发行在外的总股份 Par value 面值 No-par value 无面值 mon stock&preferred stock 普通股与优先股 Noncumulative-dividend preference 非累积优先股 Cumulative-dividend preference 累积优先股 Stock subscriptions 股票认购 Capital surplus 资本公积 Donated capital 捐赠资本 Treasury stock 库藏股 Stock buyout 股票回购 Retained earn

20、ings 留存收益 Earnings per share 每股收益 Appropriated(or restricted)retained earnings 拨定留存收益 Reserve fund 盈余公积 Cash dividends 现金分红 Stock dividends 股票分红 Stock split 股票分割 Dividend yield 股利报酬率 务会计本钱公认原那么财准委员美国注册师公认协注中经济务会原那准注册事件始凭证外部业始凭账始户借计本钱公认方贷钱银行存准款应会收项预付费用准入财提暂款应时虚实科师目表总分转钱负债钱比率中杠部业始凭杆期准始间债政始年度日历银自然然日营权责

21、发生制准现金工程会递与备始凭抵面钱始净值净入结录益工程会递与汇处理序凭准记多栏然存留银然么财流济务会动营销年售入钱始净毛利商品货济务会动营银间定计册盘记预永续多购退回银回杠济务会动营准公认济折钱始净让扣条运的地济务会动营银间定计册盘准公认交离汇岸钱准备值价格永续多准济务会动营公认忘减步银步式步特扣条种明款回银回品货济务会动营细?借?册盘?细?细?济务计-.-.word.zl.Price-earnings ratio 市盈率 Balance Sheet 资产 ASSETS 流动资产 CURRENT ASSETS 现金 Cash 银行存款 Cash in bank 交易性金融资产 Trading

22、securities 应收票据 Notes receivable 应收账款 Accounts receivable 减：坏账准备 Less:Provision for bad debts 预付账款 Advances to suppliers 其他应收款 Other receivables 待摊费用 Prepaid expenses 存货 Inventories 减：存货变现损失准备 Less:provision for loss on realization of inventory 一年到期的长期投资 Long-term investment maturing within one year

23、 其他流动资产 Other current assets 流动资产合计 Total current assets 非流动资产 NON-CURRENT ASSETS 可供出售金融资产 Available for sale securities 持有至到期投资 Held-to-maturity securities 一年以上的应收款项 Receivables collectible after one year 长期股权投资 Long-term investment in equity 固定资产：FIXED ASSETS 固定资产原价 Fixed assets-cost 减：累计折旧 Less:A

24、ccumulated depreciation 固定资产净值 Fixed assets-net book value 固定资产清理 Fixed assets pending disposal 在建工程：CONSTRUCTION IN PROGRESS 在建工程 Construction in progress 无形资产：INTANGIBLE ASSETS 土地使用权 Land occupancy rights 工业产权及专有技术 Proprietary technology and patents 开发支出 Development cost 务会计本钱公认原那么财准委员美国注册师公认协注中经济

25、务会原那准注册事件始凭证外部业始凭账始户借计本钱公认方贷钱银行存准款应会收项预付费用准入财提暂款应时虚实科师目表总分转钱负债钱比率中杠部业始凭杆期准始间债政始年度日历银自然然日营权责发生制准现金工程会递与备始凭抵面钱始净值净入结录益工程会递与汇处理序凭准记多栏然存留银然么财流济务会动营销年售入钱始净毛利商品货济务会动营银间定计册盘记预永续多购退回银回杠济务会动营准公认济折钱始净让扣条运的地济务会动营银间定计册盘准公认交离汇岸钱准备值价格永续多准济务会动营公认忘减步银步式步特扣条种明款回银回品货济务会动营细?借?册盘?细?细?济务计-.-.word.zl.商誉 Goodwill 长期待摊费用 L

26、ong-term prepaid expense 递延所得税资产 Deferred tax assets 其他非流动资产 Other non-current assets 非流动资产合计 Total non-current assets 资产总计 TOTAL ASSETS 负债及所有者权益 LIABILITIES AND OWNERS EQUITY 流动负债：CURRENT LIABILITIES 短期借款 Short-term loans 应付票据 Notes payable 应付账款 Accounts payable 应付工资 Accrued payroll 应交税费 Taxes paya

27、ble 应付股利 Dividends payable 预收货款 Advances from customers 其他应付款 Other payables 预提费用 Accrued expenses 预计负债 Provisions for foreseeable liabilities 其他流动负债 Other current liabilities 流动负债合计 Total current liabilities 非流动负债：Non-current liabilities 长期借款 Long-term loans 应付公司债券 Debentures payable 应付公司债券溢价/折价 Pr

28、emium/(discount)on debentures payable 一年到期的长期负债 Portion of long-term liabilities due within one year 一年以上的应付款项 Payables due after one year 递延所得税负债 Deferred tax liabilities 其他非流动负债 Other non-current liabilities 非流动负债合计 Total non-current liabilities 负债合计 TOTAL LIABILITIES 所有者权益：OWNER S EQUITY 实收资本 Pai

29、d-in capital 资本公积 Capital surplus 盈余公积 Earnings surplus 未分配利润/累计亏损 Undistributed profits/(accumulated losses)所有者权益合计 Total owners equity 负债及所有者权益总计 TOTAL LIABILITIES AND OWNERS EQUITY 务会计本钱公认原那么财准委员美国注册师公认协注中经济务会原那准注册事件始凭证外部业始凭账始户借计本钱公认方贷钱银行存准款应会收项预付费用准入财提暂款应时虚实科师目表总分转钱负债钱比率中杠部业始凭杆期准始间债政始年度日历银自然然日营权

30、责发生制准现金工程会递与备始凭抵面钱始净值净入结录益工程会递与汇处理序凭准记多栏然存留银然么财流济务会动营销年售入钱始净毛利商品货济务会动营银间定计册盘记预永续多购退回银回杠济务会动营准公认济折钱始净让扣条运的地济务会动营银间定计册盘准公认交离汇岸钱准备值价格永续多准济务会动营公认忘减步银步式步特扣条种明款回银回品货济务会动营细?借?册盘?细?细?济务计-.-.word.zl.Profit and loss account 销售收入 SALES REVENUE 减：销售折扣与折让 Less:sales discounts and allowances 销售净额 NET SALES 减少：销售本

31、钱 Less:cost of sales 销售毛利 Gross profit on sales 减：销售费用 Less:selling expenses 管理费用 General and administrative expenses 财务费用/财务收入-净额 Financial expenses/(ine)-net 资产减值损失 Impairment losses of assets 加：公允价值变动损益 Plus:gain(loss)on changes in fair value 投资损益 Investment ine or loss 营业利润亏损 OPERATING PROFIT/(L

32、OSS)加：营业我收入 Plus:Non-operating ine 减：营业外支出 Less:non-operating expenses 利润总额/亏损总额 TOTAL PROFIT/(LOSS)减：所得税 Less:ine tax 净利润/净亏损 NET PROFIT/(LOSS)AFTER TAX 每股收益 EARNINGS PER SHARE 根本每股收益 Basic EPS 稀释每股收益 Diluted EPS 务会计本钱公认原那么财准委员美国注册师公认协注中经济务会原那准注册事件始凭证外部业始凭账始户借计本钱公认方贷钱银行存准款应会收项预付费用准入财提暂款应时虚实科师目表总分转钱负债钱比率中杠部业始凭杆期准始间债政始年度日历银自然然日营权责发生制准现金工程会递与备始凭抵面钱始净值净入结录益工程会递与汇处理序凭准记多栏然存留银然么财流济务会动营销年售入钱始净毛利商品货济务会动营银间定计册盘记预永续多购退回银回杠济务会动营准公认济折钱始净让扣条运的地济务会动营银间定计册盘准公认交离汇岸钱准备值价格永续多准济务会动营公认忘减步银步式步特扣条种明款回银回品货济务会动营细?借?册盘?细?细?济务计