财务术语英文大全

一、会计与会计理论

会计

accounting

决策人

Decision Maker

投资人

Investor

股东

Shareholder

债权人

Creditor

财务会计

Financial Accounting

管理会计

Management Accounting

成本会计

Cost Accounting

私业会计

Private Accounting

公众会计

Public Accounting

注册会计师

CPA Certified Public Accountant

国际会计准则委员会

IASC

美国注册会计师协会

AICPA

财务会计准则委员会

FASB

管理会计协会

IMA

美国会计学会

AAA

税务稽核署

IRS

独资企业

Proprietorship

合伙人企业

Partnership

公司

Corporation

会计目标

Accounting Objectives

会计假设

Accounting Assumptions

会计要素

Accounting Elements

会计原则

Accounting Principles

会计实务过程

Accounting Procedures

财务报表

Financial Statements

财务分析

Financial Analysis

会计主体假设

Separate- entity Assumption

货币计量假设

Unit-of-measure Assumption

持续经营假设

Continuity(Going-concern) Assumption

会计分期假设

Time- period Assumption

资产

Asset

负债

Liability

业主权益

Owner's Equity

收入

Revenue

费用

Expense

收益

Income

亏损

Loss

历史成本原则

Cost Principle

收入实现原则

Revenue Principle

配比原则

Matching Principle

全面披露原则

Full- disclosure (Reporting) Principle

客观性原则

Objective Principle

一致性原则

Consistent Principle

可比性原则

Comparability Principle

重大性原则

Materiality Principle

稳健性原则

Conservatism Principle

权责发生制

Accrual Basis

现金收付制

Cash Basis

财务报告

Financial Report

流动资产

Current assets

流动负债

Current Liabilities

长期负债

Long-term Liabilities

投入资本

Contributed Capital

留存收益

Retained Earning

二、会计循环

会计循环

Accounting Procedure/Cycle

会计信息系统

Accounting information System

账户

Ledger

会计科目

Account

会计分录

Journal entry

原始凭证

Source Document

日记账

Journal

总分类账

General Ledger

明细分类账

Subsidiary Ledger

试算平衡

Trial Balance

现金收款日记账

Cash receipt journal

现金付款日记账

Cash disbursements journal

销售日记账

Sales Journal

购货日记账

Purchase Journal

普通日记账

General Journal

工作底稿

Worksheet

调整分录

Adjusting entries

结账

Closing entries

三、现金与应收账款

现金

Cash

银行存款

Cash in bank

库存现金

Cash in hand

流动资产

Current assets

偿债基金

Sinking fund

定额备用金

Imprest petty cash

支票

Check(cheque)

银行对账单

Bank statement

银行存款调节表

Bank reconciliation statement

在途存款

Outstanding deposit

在途支票

Outstanding check

应付凭单

V

ouchers payable

应收账款

Account receivable

应收票据

Note receivable

起运点交货价

F.O.B shipping point

目的地交货价

F.O.B destination point

商业折扣

Trade discount

现金折扣

Cash discount

销售退回及折让

Sales return and allowance

坏账费用

Bad debt expense

备抵法

Allowance method

备抵坏账

Bad debt allowance

损益表法

Income statement approach

资产负债表法

Balance sheet approach

账龄分析法

Aging analysis method

直接冲销法

Direct write-off method

带息票据

Interest bearing note

不带息票据

Non- interest bearing note

出票人

Maker

受款人

Payee

本金

Principal

利息率

Interest rate

到期日

Maturity date

本票

Promissory note

贴现

Discount

背书

Endorse

拒付费

Protest fee com

四、存货

存货

Inventory

商品存货

Merchandise inventory

产成品存货

Finished goods inventory

在产品存货

Work in process inventory

原材料存货

Raw materials inventory

起运地离岸价格

F.O.B shipping point

目的地抵岸价格

F.O.B destination

寄销

Consignment

寄销人

Consignor

承销人

Consignee

定期盘存

Periodic inventory

永续盘存

Perpetual inventory

购货

Purchase

购货折让和折扣

Purchase allowance and discounts

存货盈余或短缺

Inventory overages and shortages

分批认定法

Specific identification

加权平均法

Weighted average

先进先出法

First-in,first- out or FIFO

后进先出法

Lost- in,first-out or LIFO

移动平均法

Moving average

成本或市价孰低法

Lower of cost or market or LCM

市价

Market value

重置成本

Replacement cost

可变现净值

Net realizable value

上限

Upper limit

下限

Lower limit

毛利法

Gross margin method

零售价格法

Retail method

成本率

Cost ratio

四、存货

存货

Inventory

商品存货

Merchandise inventory

产成品存货

Finished goods inventory

在产品存货

Work in process inventory

原材料存货

Raw materials inventory

起运地离岸价格

F.O.B shipping point

目的地抵岸价格

F.O.B destination

寄销

Consignment

寄销人

Consignor

承销人

Consignee

定期盘存

Periodic inventory

永续盘存

Perpetual inventory

购货

Purchase

购货折让和折扣

Purchase allowance and discounts

存货盈余或短缺

Inventory overages and shortages

分批认定法

Specific identification

加权平均法

Weighted average

先进先出法

First-in,first- out or FIFO

后进先出法

Lost- in,first-out or LIFO

移动平均法

Moving average

成本或市价孰低法

Lower of cost or market or LCM

市价

Market value

重置成本

Replacement cost

可变现净值

Net realizable value

上限

Upper limit

下限

Lower limit

毛利法

Gross margin method

零售价格法

Retail method

成本率

Cost ratio

六、固定资产

固定资产

Plant assets or Fixed assets

原值

Original value

预计使用年限

Expected useful life

预计残值

Estimated residual value

折旧费用

Depreciation expense

累计折旧

Accumulated depreciation

账面价值

Carrying value

应提折旧成本

Depreciation cost

净值

Net value

在建工程

Construction-in-process

磨损

Wear and tear

过时

Obsolescence

直线法

Straight-line method(SL)

工作量法

Units-of-production method(UOP)

加速折旧法

Accelerated depreciation method

双倍余额递减法

Double-declining balance method(DDB)

年数总和法

Sum-of-the-years-digits method(SYD)

以旧换新

Trade in

经营租赁

Operating lease

融资租赁

Capital lease

廉价购买权

Bargain purchase option(BPO)

资产负债表外筹资

Off- balance-sheet financing

最低租赁付款额

Minimum

七、无形资产

无形资产

Intangible assets

专利权

Patents

商标权

Trademarks,Trade names

著作权

Copyrights

特许权或专营权

Franchises

商誉

Goodwill

开办费

Organization cost

租赁权

Leasehold

摊销

Amortization

八、流动负债

负债

Liability

流动负债

Current liability

应付账款

Account payable

应付票据

Notes payable

贴现票据

Discount notes

长期负债一年内到期部分

Current

maturities

of

long-term

liabilities

应付股利

Dividends payable

预收收益

Prepayments by customers

存入保证金

Refundable deposits

应付费用

Accrual expense

增值税

value added tax

营业税

Business tax

应付所得税

Income tax payable

应付奖金

Bonuses payable

< br>产

品

质

量

担

保

负

债

E stimated

liabilities

under

product

warranties

赠品和兑换券

Premiums,coupons and trading stamps

或有事项

Contingency

或有负债

Contingent

或有损失

Loss contingencies

或有利得

Gain contingencies

永久性差异

Permanent difference

时间性差异

Timing difference

应付税款法

Taxes payable method

纳税影响会计法

Tax effect accounting method

递延所得税负债法

Deferred income

九、长期负债

长期负债

Long-term Liabilities

应付公司债券

Bonds payable

有担保品的公司债券

Secured Bonds

抵押公司债券

Mortgage Bonds

保证公司债券

Guaranteed Bonds

信用公司债券

Debenture Bonds

一次还本公司债券

Term Bonds

分期还本公司债券

Serial Bonds

可转换公司债券

Convertible Bonds

可赎回公司债券

Callable Bonds

可要求公司债券

Redeemable Bonds

记名公司债券

Registered Bonds

无记名公司债券

Coupon Bonds

普通公司债券

Ordinary Bonds

收益公司债券

Income Bonds

名义利率，票面利率

Nominal rate

实际利率

Actual rate

有效利率

Effective rate

溢价

Premium

折价

Discount

面值

Par value

直线法

Straight-line method

实际利率法

Effective interest method

到期直接偿付

Repayment at maturity

提前偿付

Repayment at advance

偿债基金

Sinking fund

长期应付票据

Long-term notes payable

抵押借款

Mortgage

十、业主权益

权益

Equity

业主权益

Owner's equity

股东权益

Stockholder's equity

投入资本

Contributed capital

缴入资本

Paid-in capital

股本

Capital stock

资本公积

Capital surplus

留存收益

Retained earnings

核定股本

Authorized capital stock

实收资本

Issued capital stock

发行在外股本

Outstanding capital stock

库藏股

Treasury stock

普通股

Common stock

优先股

Preferred stock

累积优先股

Cumulative preferred stock

非累积优先股

Noncumulative preferred stock

完全参加优先股

Fully participating preferred stock

部分参加优先股

Partially participating preferred stock

非部分参加优先股

Nonpartially participating preferred stock

现金发行

Issuance for cash

非现金发行

Issuance for noncash consideration

股票的合并发行

Lump- sum sales of stock

发行成本

Issuance cost

成本法

Cost method

面值法

Par value method

捐赠资本

Donated capital

盈余分配

Distribution of earnings

股利

Dividend

股利政策

Dividend policy

宣布日

Date of declaration

股权登记日

Date of record

除息日

Ex-dividend date

股利支付日

Date of payment

现金股利

Cash dividend

股票股利

Stock dividend

拨款

appropriation

十一、财务报表

财务报表

Financial Statement

资产负债表

Balance Sheet

收益表

Income Statement

账户式

Account Form

报告式

Report Form

编制（报表）

Prepare

工作底稿

Worksheet

多步式

Multi-step

单步式

Single

十二、财务状况变动表

财务状况变动表中的现金基础

Ba sis

（

现金流量

表）

财务状况变动表中的营运资金基础

g

Capital

Basis

（资金来源与运用表）

营运资金

Working Capital

全部资源概念

All-resources concept

直接交换业务

Direct exchanges

正常营业活动

Normal operating activities

财务活动

Financing activities

投资活动

Investing activiti

十四、合并财务报表

合并财务报表

Consolidated financial statements

吸收合并

Merger

创立合并

Consolidation

控股公司

Parent company

附属公司

Subsidiary company

少数股权

Minority interest

权益联营合并

Pooling of interest

购买合并

Combination by purchase

权益法

Equity method

成本法

Cost method

十五、物价变动中的会计计量

物价变动之会计

Price- level changes accounting

一般物价水平会计

General price-level accounting

货币购买力会计

Purchasing-power accounting

统一币值会计

Constant dollar accounting

历史成本

Historical cost

现行价值会计

Current value accounting

现行成本

Current cost

重置成本

Replacement cost

物价指数

Price-level index

国民生产总值物价指数

Gross

national

product

implicit

price deflator (or GNP deflator)

消费物价指数

Consumer price index (or CPI)

批发物价指数

Wholesale price index

货币性资产

Monetary assets

货币性负债

Monetary liabilities

货币购买力损益

Purchasing-power gains or losses

资产持有损益

Holding gains or losses

未实现的资产持有损益

Unrealized holding

资产类

Assets

流动资产

Current assets

货币资金

Cash and cash equivalents

现金

Cash

银行存款

Cash in bank

其他货币资金

Other cash and cash equivalents

外埠存款

Other city Cash in bank

银行本票

Cashier's cheque

银行汇票

Bank draft

信用卡

Credit card

信用证保证金

L/C Guarantee deposits

存出投资款

Refundable deposits

短期投资

Short-term investments

股票

Short-term investments - stock

债券

Short-term investments - corporate bonds

基金

Short-term investments - corporate funds

其他

Short-term investments - other

短期投资跌价准备

Short- term

investments

falling

price

reserves

应收款

Account receivable

应收票据

Note receivable

银行承兑汇票

Bank acceptance

商业承兑汇票

Trade acceptance

应收股利

Dividend receivable

应收利息

Interest receivable

应收账款

Account receivable

其他应收款

Other notes receivable

坏账准备

Bad debt reserves

预付账款

Advance money

应收补贴款

Cover deficit by state subsidies of receivable

库存资产

Inventories

物资采购

Supplies purchasing

原材料

Raw materials

包装物

Wrappage

低值易耗品

Low-value consumption goods

材料成本差异

Materials cost variance

自制半成品

Semi- Finished goods

库存商品

Finished goods

商品进销差价

Differences

between

purchasing

and

selling

price

委托加工物资

Work in process - outsourced

委托代销商品

Trust to and sell the goods on a commission

basis

受托代销商品

Commissioned

and

sell

the

goods

on

a

commission basis

存货跌价准备

Inventory falling price reserves

分期收款发出商品

Collect

money

and

send

out

the

goods

by stages

待摊费用

Deferred and prepaid expenses

长期投资

Long-term investment

长期股权投资

Long-term investment on stocks

股票投资

Investment on stocks

其他股权投资

Other investment on stocks

长期债权投资

Long-term investment on bonds

债券投资

Investment on bonds

其他债权投资

Other investment on bonds

长期投资减值准备

Long- term

investments

depreciation

reserves

股权投资减值准备

Stock

rights

investment

depreciation

reserves

债

权

投

资

减

值

准

备

Bcreditor's

rights

investment

depreciation reserves

委托贷款

Entrust loans

本金

Principal

利息

Interest

减值准备

Depreciation reserves

固定资产

Fixed assets

房屋

Building

建筑物

Structure

机器设备

Machinery equipment

运输设备

Transportation facilities

工具器具

Instruments and implement

累计折旧

Accumulated depreciation

固定资产减值准备

Fixed assets depreciation reserves

房

屋、< /p>

建

筑

物

减

值

准

备

Building/structure

depreciation

reserves

机

器

设

备

减

值

准

备

Machinery

equipment

depreciation

reserves

工程物资

Project goods and material

专用材料

Special-purpose material

专用设备

Special-purpose equipment

预付大型设备款

Prepayments for equipment

在建工程

Construction-in-process

安装工程

Erection works

在安装设备

Erecting equipment-in-process

技术改造工程

Technical innovation project

大修理工程

General overhaul project

在建工程减值准备

Construction-in-process

depreciation

reserves

固定资产清理

Liquidation of fixed assets

无形资产

Intangible assets

专利权

Patents

非专利技术

Non-Patents

商标权

Trademarks, Trade names

著作权

Copyrights

土地使用权

Tenure

商誉

Goodwill

无形资产减值准备

Intangible Assets depreciation reserves

专利权减值准备

Patent rights depreciation reserves

商标权减值准备

trademark rights depreciation reserves

未确认融资费用

Unacknowledged financial charges

待处理财产损溢

Wait deal assets loss or income

长期待摊费用

Long-term deferred and prepaid expenses

待处理财产损溢

Wait deal assets loss or income

待处理流动资产损溢

Wait

deal

intangible

assets

loss

or

income

待处理固定资产损溢

Wait deal fixed assets loss or income

短期负债

Current liability

短期借款

Short-term borrowing

应付票据

Notes payable

银行承兑汇票

Bank acceptance

商业承兑汇票

Trade acceptance

应付账款

Account payable

预收账款

Deposit received

代销商品款

Proxy sale goods revenue

应付工资

Accrued wages

应付福利费

Accrued welfarism

应付股利

Dividends payable

应交税金

Tax payable

应交增值税

value added tax payable

进项税额

Withholdings on V

A

T

已交税金

Paying tax

转出未交增值税

Unpaid V

A

T changeover

减免税款

Tax deduction

销项税额

Substituted money on V

A

T

出口退税

Tax reimbursement for export

进项税额转出

Changeover withnoldings on V

A

T

出口抵减内销产品应纳税额

Export

deduct

domestic

sales

goods tax

转出多交增值税

Overpaid V

A

T changeover

未交增值税

Unpaid V

A

T

应交营业税

Business tax payable

应交消费税

Consumption tax payable

应交资源税

Resources tax payable

应交所得税

Income tax payable

应交土地增值税

Increment tax on land value payable

应交城市维护建设税

Tax

for

maintaining

and

building

cities payable

应交房产税

Housing property tax payable

应交土地使用税

Tenure tax payable

应交车船使用税

Vehicle

and

vessel

usage

license

plate

tax(VVULPT) payable

应交个人所得税

Personal income tax payable

其他应交款

Other fund in conformity with paying

其他应付款

Other payables

预提费用

Drawing expense in advance

其他负债

Other liabilities

待转资产价值

Pending changerover assets value