会计科目中英文对照

accelerated depreciation method authorization of stock 额定股本

加速折旧法average-cost method 平均成本法

account bad-debt expense 坏帐费用

账户 balance sheet 资产负债表

account payable bank reconciliation 银行存款余额调节表

应付账款bank statement 银行对账单

account receivable board of directors 董事会

应收账款bond 债券

accountant bond discount 债券折价

会计师、会计人员 bond premium 债券溢价

accounting book value 账面价值

会计 brand names 商标

accounting cycle breakeven point 保本点、盈亏平衡点

会计循环budget 预算

accounting equation capital 资本、资金

会计等式capital expenditure 资本性支出

accounting information system cash budget 现金预算

会计信息系统cash disbursements journal 现金支出日记账

accrual-basis accounting cash flow 现金流量

应计制会计、权责发生制会计cash payment journal 现金支出日记账

accrued expense cash receipts journal 现金收入日记账

应计费用、预提费用cash-basis accounting 现金收付制会计

accrued revenue certified management accountant(CMA) 注册管理会计师应计收入certified public accountant(CPA) 注册公共会计师accumulated depreciation chart of accounts 会计科目表

累计折旧check register 支票登记簿

acid-test ratio closing entries 结账分录

酸性测试比率，速动比率closing the accounts 结账

additional paid-in capital collection period 收账日期

超额缴入股本common stock 普通股

adjusted trial balance conservatism 保守主义、稳健原则

调整后试算平衡表contingent liability 或有负债

adjusting entry contra account 备抵账户

调整分录control account 统驭账户

aging-of-accounts method controller 主记长

账龄分析法copyright 版权

allowance for doubtful accounts corporation 公司

坏帐准备cost allocation 成本归集

allowance for uncollectible accounts cost of capital 资本成本

坏帐准备cost of good sold 商品销售成本

allowance method cost of goods available for sale 可供销售商品成本备抵法cost of sales 销售成本

amortization cost-benefit analysis 成本-效益分析

摊销credit 贷

asset credit memorandum or credit memo 贷项备忘录

资产creditor 债权人

audit current asset 流动资产

审计current liability 流动负债

current ratio 流动比率

database 数据库

days’ sales in receivables

debit 借

debit memo 借项备忘录

debt ratio 负债比率

debtor 债务人

deferred revenue 递延收入

depletion expense 折耗费用

deposit in transit 未达账项

depreciation 折旧

direct cost 直接成本

direct write-off method 直接注销法

disclosure principle 充分披露原则

dividends 股利

double-declining-balance depreciation method 双倍余额递减法due date 到期日

earnings per share 每股收益

efficient capital market 有效资本市场

employee compensation 员工薪酬

entity 实体

estimated residual value 预估残余价值

expense 费用

extraordinary gains and loss 营业外收入和支出

financial accounting 财务会计

Financial Accounting Standards Board(FASB) 财务会计准则委员会financial budget 财务预算

financial statements 财务报表

finished goods inventory 完工产品存货（产成品、库存商品）

first-in, first-out 先进先出法

fiscal year 会计年度

fixed asset 固定资产

fixed cost 固定成本

flexible budget 弹性预算

foreign-currency exchange rate 汇率

franchises 特许经营权

general journal 普通日记账

general ledger 总账

generally accepted accounting principles(GAAP) 公认会计原则goodwill 商誉

gross margin 总边际

gross profit 毛利

gross profit percentage 毛利率

historical cost 历史成本

horizontal analysis 水平分析法

imprest system 定额备用金制

income from operations 主营业务收入

income statement 利润表、损益表

income summary 收益汇总

indirect cost 间接成本

intangible asset 无形资产

interest rate 利率

internal control 内部控制

inventory 存货

inventory turnover 存货周转率

invoice 发票

journal 日记账

last-in, first-out(LIFO) 后进先出法

lease 租赁

ledger 分类账

lesser 承租者

lessor 出租者

liability 负债

licenses 执照

liquidation 清偿

liquidity 偿付能力

long-term asset 长期资产

long-term liability 长期负债

low-of-cost-or-market rule 成本与市价孰低法

maker of a note 出票人

management accounting 管理会计

market value 市价

matching principle 配比原则

materials inventory 库存原材料

maturity date 到期日

maturity value 到期价值

merchandising company 商业企业

mixed cost 混合成本

mortgage 抵押

multi-step income statement 多步式损益表

net earnings 净收益

net income 净收益

net loss 净损失

net present value 净现值

net profit 净利润

net purchases 购货净额

net sales 销售净额

nominal account 名义账户

nonsufficient funds check 空头支票（资金不足支票）normal balance 正常余额

note payable 应付票据

note period 票据期限

note receivable 应收票据

note term 票据条款

operating cycle 营运周期

operating expense 营业费用

operating income 营业收入

operating lease 经营性租赁

opportunity cost 机会成本

other expense 其它费用

other revenue 其他收入

outstanding check 未处理支票

outstanding stock 发行在外股票

owner withdrawals 业主提款

owner’s equity 股东权益、所有者权益、业主权益

paid-in capital 缴入股本

par value 每股面值

parent company 母公司

partnership 合伙

patent 专利权

payroll 工资

periodic inventory system 定期盘存制、实地盘存制

permanent account 永久账户

perpetual inventory system 账面盘存制、永续盘存制

petty cash 零用现金

plant asset 厂场资产

postclosing trial balance 结账后试算平衡表

posting 结账

preferred stock 优先股

prepaid expense 预付费用、待摊费用

principle 本金

proprietorship 独资

purchases journal 购货日记账

quick ratio 速动比率

rate of return on common stockholders’ equity 普通股股东权益收益率rate of return on total assets 总资产报酬率

real account 实账户

retained earnings 留存收益

return on equity 权益报酬率

revenue 收入

revenue principle 收入实现制

reversing entry 转回分录

sales 销售收入

sales discount 销售折扣

sales journal 销售日记账

sales on credit terms 赊销

sales returns and allowance 销售退回及折让

sales revenue 销售收入

shareholder 股东

short-term note payable 短期应付票据

single-step income 单步式损益表

special journal 特种日记账

specific-unit-cost method 个别计价法

standard cost 标准成本

statement of cash flows 现金流量表

statement of financial position 财务状况表

statement of owner’s equity 所有者权益变动表

static budget 静态预算

straight-line depreciation method 直线折旧法subsidiary company 子公司

subsidiary ledger 明细分类账

sunk cost 沉没成本

target cost 目标成本

temporary account 临时账户

time value of money 货币时间价值

time-period concept 会计分期假设

trademark 商标

transaction 交易

treasury stock 库存股份

trial balance 试算平衡表

unearned revenue 未实现收入

units-of-production depreciation method 工作量折旧法variable cost 变动成本

vertical analysis 垂直分析法

weighted-average cost method 价权平均计价法

work sheet 工作底稿

working capital 营运资金