文档库 最新最全的文档下载
当前位置:文档库 › 财务英语简称

财务英语简称

财务英语简称
财务英语简称

财务英语词汇

A

Accelerated methods of depreciation 加速折旧法Accounting equation 会计等式

Accounting period 会计期间

Accounts payable 应付账款

Accounts payable turnover 应付账款周转Accounts receivable 应收账款

Accounts receivable turnover 应收账款周转Accrual accounting 权责发生制会计

Accruals 应计项目

Accrued payables 应付款项

Accumulated depreciation 累计折旧

Activity method 作业方法

Activity ratios 作业比率

Actuary 精算师,精算

Additional paid-in capital 资本公积

Aging schedule 账龄分析表

Allowance method 备抵法

Amortization 摊销

Analytic review 分析性复核

Annual report 年报

Annuity 年金

Appropriation of retained earnings 留存收益分配Asset 资产

Asset depreciation range (ADR) 资产折旧范围Asset impairment 资产清理

Asset mix

Asset retirement 资产报废

Asset turnover 资产周转率

Audit 审计

Audit committee 审计委员会

Audit opinion 审计意见

Audit report 审计报告

Authorized shares 授权股本,注册股份Available-for-sale securities 短期投资Averaging assumption

B

Bad debts 坏账

Balance sheet 资产负债表

Bank reconciliation 银行对账单

Basic earnings per share 基本每股盈利Betterment 改良

board of directors 董事会

bond 债券契约

bonds payable 应付债券

book gain/loss 账面收益/损失

book value 账面价值

borrowing capacity 融资能力

business acquisition 企业兼并

business combination 企业合并

business environment

business segment 企业内部责任单位

C

Call provision 提前赎回条款

Capital 资产

Capital lease 资本租赁

Capital structure 资本结构

Capital structure leverage 资本结构杠杆Capitalization ratios 资本比率

Capitalize 资本化

Cash discount 现金折扣

Cash equivalent 现金等价物

Cash flow 现金流

Cash flow accounting 现金流量法会计

Cash flow from financing 筹资产生的现金流量Cash flow from investing 投资产生的现金流量Cash flow from operations 经营产生的现金流量Cash flow projection 现金项目

Cash management 现金管理

Certificate of deposit 存款单

Certified public accountant 注册会计师Classified balance sheet 分类资产负债闭Clean audit opinion 无保留意见

Collateral 抵押品,担保品

Collection period 商业票据

Common earnings leverage 普通收入杠杆Common stock 普通股

Common-size financial statements Compensating balance 抵销余额Compensation committee

Compensation contracts

Conservatism 稳健

Consignment 寄销品

Consistency 连续性

Consolidated financial statements 合并财务报表Contingency 或有事项

Contingent liability 或有负债

Contra account 对销账户

Contributed capital 实缴资本

Controlling interest 控股权益

Convertible bonds 可转换债券

Copyright 版权

Corporation 公司

Cost 成本

Cost expiration 成本耗用

Cost method 成本法

Cost of capital 资金成本

Cost of goods sold 销货成本

Covenant 契约

CPA certified public accountant 注册会计师

Credit quality 信用程度

Credit rating 信用评级

Credit terms 信用条件

Creditor 债权人

Cumulative preferred stock 累积优先股

Current assets 流动资产

Current cost 现行成本

Current Replacement Cost 现行重置成本

Current liabilities 流动负债

Current maturity of long-term debts 即将到期的长期负债Current ratio 流动比率

D

Debenture 债券

Debt 债务

Debt covenant 债务契约

Debt investment 债权性投资

Debt ratio 负债比率

Debt redemptions 债务清偿

Debt/equity ratio 负债/权益比率

Default 违约

Deferred cost 递延成本

Deferred income 递延收益

Deferred income taxes 递延使得税

Deferred revenue 递延收入

Defined benefit pension plan 即定收益养老金方案Defined contribution pension plan 即定供款养老金方案Depletion 折耗

Depreciation 折旧

Depreciation base 折旧系数

Depreciation expense 折旧费用

Diluted earnings per share 摊薄后每股盈利

Dilution 摊薄

Dilutive securities 摊薄证券

Direct method 直线法

Direct write-off method 直接注销法

Discount on bond payable 应付债券折价

Discount rate 贴现率,折扣率

Dissimilar asset

Divestiture 风险

Dividend yield 股息率

Dividends 股息

Dividends in arrears 应付股利

Double taxation 双重征税

Double-declining-balance method 双倍余额递减法DuPont Model 杜邦体系

E

Earned capital

Earning power 盈利能力

Earnings 盈利

Earnings per share 每股利润

Earnings persistence

Earning quality 收益质量

Economic entity assumption 经济个体假定

Economic value added 经济价值增加

Effective interest method 实际利息法

Effective interest rate 实际利率

Equity 所有者权益

Equity investment 权益投资

Equity issuance 发行股票

Equity method 权益法

Equity security 股本证券

ERISA

Escrow 代管

Exchange rate 汇率

Expense 费用

Expensed

External financing 外部融资

Extraordinary item 非经常项目

F

Face value 面值

Fair market value 公允市价

Financial accounting 财务会计

Financial accounting standards 财务会计

Financial Accounting Standards Board 财务会计标准委员会

Financial condition 财务状况

Financial flexibility 财务弹性

Financial performance 财务业绩

Financial ratio analysis 财务比率分析

Financial statement analysis 财务报表分析

Financial statements 财务报表

Financing activities 融资活动

First-in, first-out 先进先出法

Fiscal period assumption 会计期假设

Fiscal year 会计年度

Fixed asset turnover 固定资产周转

Fixed assets 固定资产

FOB destination 离岸货价

FOB shipping point 起运点交货

Footnotes 附注

Forward contract 期货合同

Freight-in 运费已付

Frequent transactions 经常性交易

G

Gain contingency 或有收益

Generally accepted accounting principles一般会计原则Going concern 持续经营

Goods in transit 在途商品

Goodwill 商誉

Government accounting 政府会计

Gross margin 毛利,边际贡献

Gross profit 毛利

H

Hedging 套期保值

Hidden reserves 秘密准备

Historical cost 历史成本

Human capital 人力资源

Hybrid security 混合证券

I

Income 收益

Income smoothing

Income statement 损益表

Independent auditor 独立审计

Indirect method 间接法

Industry 行业

Inflation 通货膨胀

Input market 投入市场

Installment obligation 分期付款

Intangible asset 无形资产

Intention to convert

Interest 利息

Interest coverage ratio 利息保障比率

Interest-bearing obligation 附息债务

Internal control system 内部控制系统

Internal financing 内部筹资

Internal Revenue Code 国内税收法规

Internal Revenue Service 国内税收总署Interperiod tax allocation 跨期税款分摊Intraperiod tax allocation 所得税期内分摊Inventory 存货

Inventory turnover 存货周转

Investing activities 投资活动

L

Land 土地,不动产

Last-in, first-out 后进先出

Lease 租赁

Leasehold obligation

Leverage 杠杆效应

Liability 负债

Life of a bond 年金期间

LIFO conformity rule 后进先出法一致性规则LIFO liquidation 后进先出法清算

LIFO reserve 后进先出法准备

Line of credit 信用限额

Liquidation 清算

Liquidity 流动性

Listed company 上市公司

Loan contract 贷款合同

Loan covenant 贷款契约

Long-term investments 长期投资

Loss 亏损

Loss contingency 或有损失

Lower-of-cost-or-market rule 成本与市价孰低原则M

MACRS 加速成本回收法修正系统Maintenance expenditure 维修费用Management accounting 管理会计Management discretion 管理决策

Management letter 管理建议书

Manufacturing company 制造公司

Margin 毛利

Mark-to-market accounting 按市场计价法会计Markdown 减低标价

Market price 市场价格

Market ratio

Market share 市场份额

Market value 市价

Measurement theory 计量理论Merchandise inventory 商品盘存

Merger 合并

Misclassification

Mortgage 抵押,按揭

Mortgage payable 应付抵押款

Multinational corporation 跨国公司Multistep format

N

Natural resource cost 自然资源成本

Net assets 净资产

Net book value 净账面价值

Net credit sales 净赊销值

Net earnings 净收益

Net income 净收益

Net of tax 税后净额

Net operation income 净营业收入

Net profit 净收益

Net realizable value 可实现净值

Net sales 销售净额

Net worth 资本净值

notes receivable 应收票据

O

Objectivity

Obsolescence 过时,陈旧

Off-balance-sheet financing 资产负债表外融资Open account 未清账户

Operating activities 经营活动

Operating cycle 营业周期

Operating days 营业日

Operating expenses 营业费用

Operating income 营业收益

Operating lease 经营租赁

Operating margin 营业毛利

Operating performance 经营业绩

Operating revenues 营业收入

Operating transactions

Opinion letter 审计报告

Other revenues and expenses 其它收益和亏损Output market 输出市场

Outstanding shares 发行在外的股份

Overhead 管理费用

Overstating financial performance and condition Owner’s equity 所有者权益

P

Paper profits 账面利润

Per value 面值

Parent company 母公司

Participating preferred stock 参与优先股Partnership 合伙

Patent 专利

Payments in advance 预付款

Pension 养老金

Percentage-of-credit-sales approach 赊销百分比法Periodic method 定期法

Perpetual method 永续法

Physical obsolescence 实物陈旧

Portfolio 投资组合

Postacquisition expenditures 收购后费用Postretirement costs 退休后成本

Preemptive right 优先股权

Premium on bonds payable应付债券溢价Prepaid expenses 准备成本

Present value 现值

Principal 本金当事人

Prior period adjustment 前期调整数

Private company 私人公司

Proceeds 收入

Production capacity 生产能力

Production efficiency 生产效率

Pro forma financial statements

Profit 利润

Profit and loss statement 损益表

Profit margin 毛利

Profitability 获利能力

Profitability ratios 获利能力比率

Property 财产

Property, plan, and equipment 财产,车间和设备Purchase method 购买法

Purchasing power 购买力

Q

Qualified audit report 有保留意见的审计报告Quick ratio 速动比率

R

Rate of return 回报率

Readily marketable

Realized gain or loss 已实现收益或损失

Recognized gain or loss 确认收益或损失

Redemption 赎回

Refinancing 再筹资

Related party transaction 关联交易

Retirement 退休,退股

Return on assets 资产报酬率

Return on equity 净资产收益率

Return on equity from financial leverage 融资杠杆净资产收益率Return on investment 投资回报率

Risk-free return 无风险回报

S

Sales 销售

Sales growth 销售增长

Sales returns 销售退回

Salvage value 残值

Secured note 有担保票据

Securities and Exchange Commission 证券及期货事务监察委员会Security 证券

Service company 服务公司

Service revenue 服务收益

SG & A 销售,一般和行政花费

Short-term debt 短期负债

Short-term investment 短期投资

Similar asset

Sole proprietorship 独资经营

Solvency 偿债能力

Solvency ratios 偿债比率

会计英语的常用术语

会计英语的常用术语 1.accounting n.会计;会计学 account n..账,账目a/c;账户 e.g.T-account: T型账户;account payable应付账款receivable 应收账款);accountant n.会计人员,会计师CPA (certified public accountant)注册会计师 2.Accounting concepts 会计的基本前提 1)accounting entity 会计主体;entity 实体,主体 2)going concern 持续经营 3)accounting period 会计分期 financial year/ fiscal year 会计年度(financial adj.财务的,金融的;fiscal adj.财政的)4)money measurement货币计量 人民币RMB¥美元US$ 英镑£法国法郎FFr *权责发生制accrual basis. accrual n.本身是应计未付的意思, accrue v.应计未付,应计未收, e.g.accrued liabilities,应计未付负债 3.Quality of accounting information 会计信息质量要求 (1)可靠性reliability (2)相关性relevance (3)可理解性understandability (4)可比性comparability (5)实质重于形式substance over form (6)重要性materiality (7)谨慎性prudence (8)及时性timeliness 4.Elements of accounting会计要素 1)Assets: 资产 –current assets 流动资产 cash and cash equivalents 现金及现金等价物(bank deposit) inventory存货receivable应收账款prepaid expense 预付费用 –non-current assets 固定资产 property (land and building)不动产, plant 厂房, equipment 设备(PPE) e.g.The total assets owned by Wilson company on December 31, 2006 was US$1,500,000. 2)Liabilities: 负债 funds provided by the creditors. creditor债权人,赊销方 –current liabilities 当期负债 non-current liabilities 长期负债 total liabilities account payable应付账款loan贷款advance from customers 预收款 bond债券(由政府发行, government bond /treasury bond政府债券,国库券)debenture债券(由有限公司发行) 3)Owners’equity: 所有者权益(Net assets) funds provided by the investors. Investor 投资者

(财务会计)会计英语词汇

会计科目英文 会计系统 Accounting system 美国会计协会 American Accounting Association 美国注册会计师协会 American Institute of CPAs 审计 Audit 资产负债表 Balance sheet 簿记 Bookkeeping 现金流量预测 Cash flow prospects 内部审计证书Certificate in Internal Auditing 管理会计证书 Certificate in Management Accounting 注册会计师Certificate Public Accountant 成本会计Cost accounting 外部使用者External users 财务会计Financial accounting 财务会计准则委员会Financial Accounting Standards Board 财务预测Financial forecast 公认会计原则Generally accepted accounting principles 通用目的信息 General-purpose information 政府会计办公室Government Accounting Office 损益表 Income statement 内部审计师协会Institute of Internal Auditors 管理会计师协会Institute of Management Accountants 整合性Integrity 内部审计Internal auditing 内部控制结构Internal control structure 国内收入署Internal Revenue Service 内部使用者 Internal users 管理会计Management accounting 投资回报Return of investment 投资报酬Return on investment 证券交易委员会 Securities and Exchange Commission 现金流量表Statement of cash flow 财务状况表Statement of financial position 税务会计 Tax accounting 会计等式Accounting equation 勾稽关系 Articulation 资产 Assets 企业个体Business entity 股本Capital stock 公司Corporation 成本原则Cost principle 债权人Creditor 通货紧缩 Deflation 批露Disclosure 费用Expenses 财务报表Financial statement 筹资活动Financial activities 持续经营假设Going-concern assumption 通货膨涨 Inflation 投资活动Investing activities 负债Liabilities 负现金流量Negative cash flow 经营活动Operating activities 所有者权益Owner’s equity 合伙企业Partnership 正现金流量Positive cash flow 留存利润Retained earning 收入Revenue 独资企业Sole proprietorship 清偿能力Solvency 稳定货币假设Stable-dollar assumption 股东Stockholders

财务专业术语中英文对照表

财务专业术语中英文对照表 英文中文说明 Account Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师 Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息 Government Accounting Office 政府会计办公室 Income statement 损益表 Institute of Internal Auditors 部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 部审计 Internal control structure 部控制结构 Internal Revenue Service 国收入署 Internal users部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬 Securities and Exchange Commission 证券交易委员会

财务分析常用英语词组

财务分析常用英语词组 A 1,Acceptable products completed, percentage of, 合格产品比率。 2,Accounting department, 会计部门 3,Ratios for analysis of accounting department, 关于会计部门的比率分析 4,Role of accounting department, 会计部门的角色 5,Accounts payable 应付账款 6,Days needed to pay 进行支付需要的天数 7,Shrinking funding provided by (as symptom)accounts payable 由应付账款提供的融资减少(症状) 8,Turnover of accounts payable 应付账款周转率 9,Auditing 审计 10,Accounts receivable

应收账款 11,Collectibility of accounts receivable 应收账款的可回收性 12,Days needed to collect 应收账款周转天数 13,Increasing investment in (as symptom)accounts receivable 在应收账款上的投资增加(症状) 14,Overdue accounts receivable 过期应收账款 15,Accounts receivable as proportion of sales 应收账款占销售的百分比 16,Accounts receivable and working capital 应收账款和营运资本 17,Accrued interest 应计利息 18,Accrued liabilities 应计负债 19,Calculating 计算 20,Acquisition analysis 并构分析

常用财务英语

account 账户 accountpayable应付账款?annualreport 年度报告?assets资产?audit审计?auditor’s opinion审计意见书 balance sheet 资产负债表 balance sheetequation资产负债表等式 capital资本 capital stock certificate股本证明书?certified publicaccountant(CPA) 注册会计师 common stock 普通股 compound entry 复合分录?corporation 公司?creditor 债权人 debtor 债务人 entity 主体(会计主体) financialaccounting财务会计 GAAP一般公认会计原则 generallyacceptedaccounting principles一般公认会计原则?independent opinion独立意见书?inventory存货 liabilities负债 limited liability 有限责任 management accounting管理会计 notes payable 应付票据 open account ①未清账;②赊账,指赊购和记账交易 owners’equity所有者权益?paid-in capital 投入资本(缴入股本) paid-incapital inexcessof par value超面值缴入股本 partnership 合伙企业?parvalue 票面价值?privately accounting企业会计?privately owned私有公司 publicaccounting公共会计?publicly owned 国有企业?reliability可靠性 shareholders’ equity 股东权益?sole proprietorship 独资企业?stated valu e股本 statementoffinancial condition财务状况表 statementof financial position 财务状况表?stock certificate股票凭证?stockholders’ equity 股东权益?transaction交易 Accounting PrincipleBoard (APB) (美国)会计准则委员会?accrual basis 权责发生制(应计制) AICPA美国注册会计师协会 APB Opinions 会计准则委员会意见书?cash basis收付实现制(现金收付制)?cash dividends 现金股利 cash flow statement 现金流量表 cost of goodssold销售成本 cost of sales 销售成本?costrecovery 成本收回 depreciation折旧 earnings 收益(利润)?expenses费用 Financial Accounting Standards Board(FASB)(美国)财务会计准则委员会?FASB Statement 财务会计委员会公告?fiscal year①会计年度(财务年度);②财政

财务会计英语

1Accounting会计is an information system.it measures data into reports,and communicates results to people 2Financial accounting财务会计(外部)the branch of accounting that provides information to people outside the firm Management accounting管理会计(内部)the branch of decision makers of a business,such as top executives. 3流动资产包括current assets Cash and Cash equivalents现金及其等价物short-term investments短期投资Inventories存货 Accounts (notes) receivable应收账款(票据)prepaid expenses and other current assets预付账款(其他流动资产) 4The account账户the record of the changes that have occurred in a particular asset liability,or stockholders’ equity during a period. 5Assets资产(cash,accouts receivable,notes expense,land buildings,equipment furniture fixtures) Liabilites负债(notes payable,accounts payable,accrued liabilities) 6Accounting adjustments fall into three basic catrgories 会计账项调整三类型 of the p eriod,an adjustment is needed to decrease the Supplies account for the supplies used up)②depreciation(the accounting adjustment records Depreciation Expense,which decreases the book value of the asset over its life)③accruals(the adjustment debits a receiva ble and credits a revenue) 7Items for reconciliation银行往来账科目①items bank(1Deposits in transit 2outstanding checks)②Items recorded by the bank but not yet recorded by the company.we may learn of these items form the bank statement(1bank collections 2electronic funds transfers 3service charge and the cost of printed checks 4interest revenue earned on checking account 5nonsufficient funds checks)③errors by the company or the bank 8Treasury stock库存股a corporations own stock that it 10Available-for-sale invesments可供出售投资all investments not classified as held-to-maturity or trading securities.可供出售投资的成本Available-for-sale invesments are accounted for at market value because the company expects to sell the stock at its market price.cost is used only as the initial amount for recording the investments.these investments are reported on the balance sheet as current market value. 11股票股利与现金股利不同Receipt of a stock dividend is different from receipt of a cash dvidend.for a stock dividend,the investor records no dividend revenue.instead,the investor makes a memorandum entry in the accounting records to denote the new number of shares of stock held as an investment.because the number of shares of stock held has increased,the investor’s cost per share of the stock decreases. 12equity method权益法the method used to account for investments in which the investor has 20-50% of the investee’s voting stock and can significantly influence the decisions of the investee. 14Held-to-maturity investments持有至到期投资bonds 15amortized cost method摊销成本法16hedging套期保值to protect oneself from losing by engaging in a counterbalancing transaction 17comprehensive income全面收益a company change in total stockholder’s equity from all sources other than from the owners of the business.内容①unrealized gains(losses)on available-for-sale investments②foreign-currency translation adjustments 18 Investing activities投资活动: Activities that increase or available to the business, a section of the statement of cash flows, Investing activities are important but they are less critical that operating activities Financing activities筹资活动: Activities that obtain from investors and creditors the cash needed to launch and sustain the business, a section of the statement of cash flows, they are the least important of the three categories of cash flows, and that’s why they come last Operating activities经营活动: Activities that create a section of the statement of cash flows, Operating activities affect the income statement, Operating activities are the most important of the three categories because they reflect the heart of the organization, a successful business must generate most of its cash from day-to-day operation 19Accounting foundation principles会计基本原则The the accounting principle that ensures that accounting records and statements are based on the most reliable data available) ;The cost principle;The going-concept;The stable-monetary-unit concept. 20Trial balance试算平衡表 a list of all the ledger 21Accrual accounting权责发生制accounting that event as it occurs,regardless of whether the transaction affected cash.Cash-basis accounting收付实现制accounting that records only transactions in which cash is received or paid.区别In accrual accounting,an accountant records the impact of a business transaction as it occurs.when the business perfotms a service,makes a sale,or incurs an expense,the accountant records the transaction even if it receives or pays no cash.In cash-basis revenues,and cash payments are handled as accounting,the accountant records a transaction only when it receives or pays cash 22Internal control内部控制organizational plan and related measures adopted by an entity to safeguard.assets,encourage adherence to companny policies,promote operational efficiency,and ensure accurate and reliable accounting records目的 ①safeguard assets②encourage adherence to comp any policies③promote operational efficiency④ensure accurate and reliable accounting records 23 LIFO(后进先出法)FIFO(先进先出法) cost of goods sold is highest because it is based on the most recent costs,gross profit is lowest .FIFO cost of goods sold is lowest because it is based on the oldest costs,gross profit is highest . ②when inventory cost are decreasing .FIFO cost of goods sold is highest , LIFO cost of goods sold is lowest 24depreciation折旧is not a process of valuation,does not mean setting aside cash to replace assets as they wear out三种方法 ①straight-line②units-of-production③double-declinin g-balance-an accelerated depreciation method. Comparing depreciation methods对比the DDB method ys ①Residual value is ignored initially ;first-years depreciation is computed on the asset’s full cost ②Depreciation expense in the final year is the “Pula” amount needed to reduce the asset’s book value to the residual amount. 预付费用,应计费用的定义及区别: Prepaid expense预付费用:A category of miscellancous future.Accrued expense应计费用:An expense incrurred (区别):a prepaid expense is an expense paid in advance prepayment will be used up in the near future.Therefore prepaid expenses are assets,because they provide a future benfit for the owner.The tern accrued expense refers to a liability that arises from an expense that has not yet been paid. 25 Gross profit percentage毛利率=gross profit毛利/net -cost of goods sold)/net sales revenue =1-(cost of goods sold/net sales revenue) 26Beginning inventory存货+purchase s购买=goods available可供出售存货-cost of goods sold销售成本 =Ending inventory 27 net sales revenue销售收入净额=sales revenue销售收 入-sales discounts销售折扣-sales returns and allowances销售和津贴 28 interest expense利息费用=the preceding bond 市场利率 29prepaid rent预付租金 Dr:prepaid rent Cr:cash Dr:rent expense租金Cr:prepaid rent预付租金 Supplies物料 Cr:Cash Dr: Supplies expense物料费Cr: Supplies Accrued revenues应计费用 Dr:accounts receivable应收账款 Cr:service revenue服务收入 30writing off uncollectible acounts注销坏账 Cr:accounts receivable 应收账款 31Record the purchase stock as follows股票购买记录 Dr:Treasury stock库藏股 Cr:cash Sale出售Dr:cash Cr:treasury stock paid-in capital from treasury stock transactions实收资本形成库藏股业务 32Three relevant dates for dividends are as follow与股利 发放相关的三个日期 ①decl aration date june19股利宣布日6.19 Dr:retained earnings留存收益 Cr:dividends payable应付股利 ②date of record July1登记日7.1 ③payment date July10支付日 Dr:dividends payable应付股利 Cr:cash 33 权益法下 ①to purchase equity-method investment权益投资 Cr:cash ②To record investment revenue记录投资收益 Dr:long-term investment Cr:equity-method investment revenue权益投资收益 ③To receive cash dividend on equity-method investment 收到权益投资的现金股利 Dr:cash Cr: long-term investment sold 20% of investment出售20%的投资 loss on sale of investment出售投资损失 Cr: long-term investment 34Taxble income所得税 记录当年所得税 Dr:income tax expense所得税费用 Cr:income tax payable应交所得税 deferred tax liability递延所得税负债(is usually long-term) 35①折价债券发行 Discount on bonds payable Cr: Bonds payable ②付息 Discount on bonds payable Cr: Cash ③计息 Discount on bonds payable Cr: Interest payable 36①溢价债券发行 Cr: Bonds payable Premium on Bonds payable ②付息 Premium on bonds payable Cr: Cash 37提折旧 Cr: Accumulated depreciation 38预收服务收入 Dr: Unearned service revenue Cr: Service revenue 39应计广告费用 Cr: Account payable 40应计利息收入 Dr: Interest receivable Cr: Interest revenue

财务报表中英文对照

财务报表中英文对照 1.资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中:原材料Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a year 其他流动资产Other current assets 流动资产合计Total current assets 长期投资:Long-term investment: 其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment *合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost 减:累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减:固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets 其中:土地使用权Including and use rights 递延资产(长期待摊费用)Deferred assets

常用会计英语词汇

常用会计英语词汇 基本词汇 A (1)account 账户,报表 A (2)accounting postulate 会计假设 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任概念 A (5)accountancy 会计职业 A (6)accountant 会计师 A (7)accounting 会计 A (8)agency cost 代理成本 A (9)accounting bases 会计基础 A (10)accounting manual 会计手册 A (11)accounting period 会计期间 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报酬率 A (14)accounting reference date 会计参照日 A (15)accounting reference period 会计参照期间 A (16)accrual concept 应计概念 A (17)accrual expenses 应计费用 A (18)acid test ratio 速动比率(酸性测试比率) A (19)acquisition 收购 A (20)acquisition accounting 收购会计 A (21)adjusting events 调整事项 A (22)administrative expenses 行政管理费 A (23)amortization 摊销 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量成本法 A (26)annual report and accounts 年度报告和报表 A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配账户 A (29)articles of association 公司章程细则 A (30)assets 资产 A (31)assets cover 资产担保 A (32)asset value per share 每股资产价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (36)audit 审计 A (37)audit report 审计报告 A (38)auditing standards 审计准则 A (39)authorized share capital 额定股本 A (40)available hours 可用小时 A (41)avoidable costs 可避免成本 B (42)back-to-back loan 易币贷款 B (43)backflush accounting 倒退成本计算B (44)bad debts 坏帐 B (45)bad debts ratio 坏帐比率 B (46)bank charges 银行手续费 B (47)bank overdraft 银行透支 B (48)bank reconciliation 银行存款调节表 B (49)bank statement 银行对账单 B (50)bankruptcy 破产 B (51)basis of apportionment 分摊基础 B (52)batch 批量 B (53)batch costing 分批成本计算 B (54)beta factor B (市场)风险因素B B (55)bill 账单 B (56)bill of exchange 汇票 B (57)bill of lading 提单 B (58)bill of materials 用料预计单 B (59)bill payable 应付票据 B (60)bill receivable 应收票据 B (61)bin card 存货记录卡 B (62)bonus 红利 B (63)book-keeping 薄记 B (64)Boston classification 波士顿分类 B (65)breakeven chart 保本图 B (66)breakeven point 保本点 B (67)breaking-down time 复位时间 B (68)budget 预算 B (69)budget center 预算中心 B (70)budget cost allowance 预算成本折让 B (71)budget manual 预算手册 B (72)budget period 预算期间 B (73)budgetary control 预算控制 B (74)budgeted capacity 预算生产能力 B (75)business center 经营中心 B (76)business entity 营业个体 B (77)business unit 经营单位 B (78)by-product 副产品 C (79)called-up share capital 催缴股本 C (80)capacity 生产能力 C (81)capacity ratios 生产能力比率 C (82)capital 资本 C (83)capital assets pricing model 资本资产计价模式C (84)capital commitment 承诺资本 C (85)capital employed 已运用的资本 C (86)capital expenditure 资本支出 C (87)capital expenditure authorization 资本支出核准C (88)capital expenditure control 资本支出控制 C (89)capital expenditure proposal 资本支出申请

常用财务英语

account 账户 account payable 应付账款 annual report 年度报告 assets 资产 audit 审计 auditor’s opinion 审计意见书 balance sheet 资产负债表 balance sheet equation 资产负债表等式 capital 资本 capital stock certificate 股本证明书 certified public accountant(CPA) 注册会计师 common stock 普通股 compound entry 复合分录 corporation 公司 creditor 债权人 debtor 债务人 entity 主体(会计主体) financial accounting 财务会计 GAAP 一般公认会计原则 generally accepted accounting principles 一般公认会计原则independent opinion 独立意见书 inventory 存货 liabilities负债 limited liability 有限责任 management accounting 管理会计 notes payable 应付票据 open account ①未清账;②赊账,指赊购和记账交易owners’ equity 所有者权益 paid-in capital 投入资本(缴入股本) paid-in capital in excess of par value 超面值缴入股本partnership 合伙企业 par value 票面价值 privately accounting 企业会计 privately owned 私有公司 public accounting 公共会计 publicly owned 国有企业 reliability 可靠性 shareholders’ equity 股东权益 sole proprietorship 独资企业 stated value 股本 statement of financial condition 财务状况表 statement of financial position 财务状况表 stock certificate 股票凭证 stockholders’ equit y 股东权益

相关文档
相关文档 最新文档