会计与财务专业英语词汇

SOMEWORDSOFACCOUNTING&FINANCEAccountancyistheprofession;accountingisthemethodology;accountantisthepersonwhoisinchargeofaccounting.Bookkeeping薄记Incomestatement/profitandlossaccount利润表Balancesheet资产负债表Cashflowstatement现金流量表Asset资产Liability负债Owner’sequity/capital所有者权益Revenue收入Expense费用Income收益Depreciation折旧Fulldisclosure充分披露Double-entrysystem复式记账Financialaccounting财务会计Managerialaccounting管理会计Taxaccounting税务会计Costaccounting成本会计Generallyacceptedaccountingprinciples公认会计原则Financialaccountingstandardsboard(FASB)财务会计准则委员会Americaninstituteofcertifiedpublicaccountants(AICPA)美国注册会计师协会Chineseinstituteofcertifiedpublicaccountants(CICPA)中国注册会计师协会Economicevent经济事件Sourcedocument原始凭证Externaltransaction外部业务Internaltransaction外部业务Account账户Debit借方Credit贷方Cashinbank银行存款Receivable应收款项Prepaidexpense预付费用Payable应付款项Unearnedrevenue预收收入Withdrawal提存Temporaryaccount暂时账户Nominalaccount虚账户Realaccount实账户Chartofaccounts科目表Generalledger总分类账Normalbalance正常余额Compoundjournalentry复式分录Generaljournal普通日记账Posting过账Accountingcycle会计循环Adjustment账项调整Adjustedtrialbalance调整后试算表Closing结账Post-closingtrialbalance结账后的试算表Voucher记账凭证Receiptvoucher收款凭证Paymentvoucher付款凭证Transfervoucher转账凭证Debtratio负债比率Financialleverage财务杠杆Timeperiod会计期间Fiscalyear财政年度Calendaryear日历年度Naturalbusinessyear自然经营年度Accrualbasis权责发生制、应计制Cashbasis收付实现、现金制Prepaiditems预付项目Unearneditems预收项目Accrueditems应计项目Deferralsandaccruals递延与应计Contraaccount备抵账户Netbookvalue账面净值Closingentries结账分录Incomesummary收益汇总Bookkeepingprocedures账务处理程序Summarizedvoucher汇总记账凭证Categorizedaccountssummary科目汇总表Columnarjournal多栏目日记账Unearnedrevenue预收收入Advancefromcustomers预收账款Prepaidexpense待摊费用Accruedexpense预提费用Classifiedbalancesheet分类资产负债表Workingcapital营运资本Long-terminvestment长期投资Tangiblefixedasset固定资产Intangiblefixedasset无形资产Shareholders’equity股东权益Commonshares普通股股本Retainedearnings留存收益Currentratio流动比率Salesrevenue销售收入Costofgoodssold销售成本Grossprofit毛利Operatingexpenses营业费用Merchandiseinventory商品存货Periodicinventorysystem定期盘存制Perpetualinventorysystem永续盘存制Purchasereturnsandallowances购货退回与折让Tradediscounts商业折扣Creditterms付款条件Transportationcosts运费FOBdestination目的地交货FOBshippingpoint离岸价格Salesreturnsandallowances销售退回与折让Salesdiscounts销售折扣Debitmemorandum借项备忘录Creditmemorandum贷项备忘录Inventoryshrinkage存货减值Multiple-stepincomestatement多步式收益表Specialjournal特种日记账Subsidiaryledger明细分类账Controlaccount控制账户Salesjournal销售日记账Purchasesjournal购货日记账Cashreceiptsjournal现金收入日记账Cashdisbursementsjournal现金支出日记账Bookkeepingprocedures账务处理程序Acid-testratio速动比率Baddebts坏账Writeoff注销Allowancemethod备抵法Directwriteoffmethod直接冲销法Agingofaccountsreceivablemethod账龄分析法Creditcardsales信用卡销售Dishonorednotereceivable应收票据拒付Discountingnotereceivable应收票据贴现Contingency或有事项Contingentliability或有负债Contingentasset或有资产Sellingaccountsreceivable应收账款出售Pledgingaccountsreceivable应收账款抵押Accountsreceivableturnover应收账款周转率Specificidentificationmethod个别认定法First-in,first-outmethod(FIFO)先进先出法Last-in,first-outmethod(LIFO)后进先出法Replacementcosts重置成本Lowerofcostormarketmethod（LCM）成本与市价熟低法Rawmaterials原材料Workinprocess生产成本Finishedgoods完工产品Work-in-processinventory在产品Manufacturingoverhead制造成本Transportation-in运输费用Incomemanipulate利润操纵Inventoryshrinkage存货短缺Grossmargin毛利Netrealizablevalue可变现净值Provisionfordeclineinvalueofinventories存货跌价准备Grossprofitmethod毛利率法Retailinventorymethods零售价格法Inventoryturnover存货周转率Timevalueoftime货币的时间价值Simpleversuscompoundinterest单利与复利Futurevalue终值Presentvalue现值Futurevalueofanannuity年金终值Presentvalueofanannuity年金现值Bondspayable应付债券Discountonnotespayables应付票据折价Registeredbonds记名债券Couponbonds不记名债券Termbonds到期还本债券Serialbond分期还本债券Convertiblebonds可转换债券Callablebonds可赎回债券Securedbond有担保债券Debenturebonds无担保债券或风险债券Couponrateornominalrate票面利率或名义利率Marketoreffectiverate市场利率或实际利率Discountonbondpayable应付债券折价Premiumonbondspayable应付债券溢价Lossonredemptionofbonds赎回债券损失Timesinterestearned利息保障倍数Subsequentexpenditures后续支出Declining-balancemethod余额递减Changesinestimate估计变更Patents专利Copyrights版权Franchises特许权Trademarks商标权Goodwill商誉Pre-operatingexpenses开办费Deferredexpenses递延费用Impairmentoflong-termassets长期资产的减值Debtsecurity债权证券Equitysecurities股权证券Capitalexpenditures资本性支出Revenueexpenditures收益性支出Non-depreciableassets非折旧资产Operatinglease经营租凭Financinglease筹资租赁Off-balancesheetfinancing表外融资Substanceoverform实质重于形式Non-monetaryexchange非货币性交易Lump-sumpurchase一揽子购入Double-declining-balancemethod双倍余额递减Residualvalue残值Carryingvalue账面余额Fixedassetspendingdisposal固定资产清理Depletion折耗Productionmethod(activitymethod)工作量法Amortization摊销Returnonassets资产报酬率Assetturnover资产周转率Soleproprietorships独资企业Partnerships合伙企业Authorizedstock核定股本Outstandingshares发行在外的总股份Parvalue面值No-parvalue无面值Commonstock&preferredstock普通股与优先股Noncumulative-dividendpreference非累积优先股Cumulative-dividendpreference累积优先股Stocksubscriptions股票认购Capitalsurplus资本公积Donatedcapital捐赠资本Treasurystock库藏股Stockbuyout股票回购Retainedearnings留存收益Earningspershare每股收益Appropriated(orrestricted)retainedearnings拨定留存收益Reservefund盈余公积Cashdividends现金分红Stockdividends股票分红Stocksplit股票分割Dividendyield股利报酬率Price-earningsratio市盈率BalanceSheet资产ASSETS流动资产CURRENTASSETS现金Cash银行存款Cashinbank交易性金融资产Tradingsecurities应收票据Notesreceivable应收账款Accountsreceivabl