会计与财务专业英语词汇

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SOME WORDS OF ACCOUNTING & FINANCE

Accountancy is the profession; accounting is the methodology; accountant is the person who is in charge of accounting. Bookkeeping 薄记 Income 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 Owner’s equity/capital 所有者权益 Revenue 收入 Expense 费用 Income 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 成本会计 Generally accepted accounting principles 公认会计原则 Financial accounting standards board (FASB) 财务会计准则委员会 American 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 expense 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 Compound 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 Prepaid items 预付项目 Unearned items 预收项目 Accrued items 应计项目 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 Income summary 收益汇总 Bookkeeping procedures 账务处理程序

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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 revenue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 Common shares 普通股股本 Retained earnings 留存收益 Current ratio 流动比率 Sales revenue 销售收入 Cost of goods sold 销售成本 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 shipping 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 income 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 receipts 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 receivable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

Replacement costs 重置成本

Lower of cost or market method （LCM）成本与市价熟低法 Raw materials 原材料 Work in process 生产成本 Finished goods 完工产品

Work-in-process inventory在产品 Manufacturing overhead 制造成本 Transportation-in 运输费用 Income manipulate 利润操纵

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Inventory shrinkage 存货短缺 Gross margin 毛利

Net realizable value 可变现净值

Provision 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

Time value of time 货币的时间价值

Simple versus compound 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 payable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 payable 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版权 Franchises特许权 Trademarks 商标权 .

Goodwill 商誉

Pre-operating expenses 开办费 Deferred expenses 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 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

Authorized 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

Common 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

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Capital surplus 资本公积 Donated capital 捐赠资本 Treasury stock 库藏股 Stock buyout 股票回购

Retained earnings 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 Price-earnings ratio 市盈率

Balance Sheet

资产 流动资产 现金 银行存款 交易性金融资产 应收票据 应收账款 减：坏账准备 预付账款 其他应收款 待摊费用 存货 减：存货变现损失准备 一年内到期的长期投资 其他流动资产 流动资产合计 非流动资产 可供出售金融资产 持有至到期投资 一年以上的应收款项 长期股权投资 固定资产： 固定资产原价 减：累计折旧 固定资产净值 固定资产清理 ASSETS CURRENT ASSETS Cash Cash in bank Trading securities Notes receivable Accounts receivable Less: Provision for bad debts Advances to suppliers Other receivables Prepaid expenses Inventories Less: provision for loss on realization of inventory Long-term investment maturing within one year Other current assets Total current assets NON-CURRENT ASSETS Available – for –sale securities Held-to-maturity securities Receivables collectible after one year Long-term investment in equity FIXED ASSETS Fixed assets-cost Less: Accumulated depreciation Fixed assets-net book value Fixed assets pending disposal .

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在建工程： 在建工程 无形资产： 土地使用权 工业产权及专有技术 开发支出 商誉 长期待摊费用 递延所得税资产 其他非流动资产 非流动资产合计 资产总计 负债及所有者权益 流动负债： 短期借款 应付票据 应付账款 应付工资 应交税费 应付股利 预收货款 其他应付款 预提费用 预计负债 其他流动负债 流动负债合计 非流动负债： 长期借款 应付公司债券 应付公司债券溢价/折价 一年内到期的长期负债 一年以上的应付款项 递延所得税负债 其他非流动负债 非流动负债合计 负债合计 所有者权益： 实收资本 CONSTRUCTION IN PROGRESS Construction in progress INTANGIBLE ASSETS Land occupancy rights Proprietary technology and patents Development cost Goodwill Long-term prepaid expense Deferred tax assets Other non-current assets Total non-current assets TOTAL ASSETS LIABILITIES AND OWNERS’ EQUITY CURRENT LIABILITIES Short-term loans Notes payable Accounts payable Accrued payroll Taxes payable Dividends payable Advances from customers Other payables Accrued expenses Provisions for foreseeable liabilities Other current liabilities Total current liabilities Non-current liabilities Long-term loans Debentures payable Premium / (discount) on debentures payable Portion of long-term liabilities due within one year Payables due after one year Deferred tax liabilities Other non-current liabilities Total non-current liabilities TOTAL LIABILITIES OWNER’S EQUITY Paid-in capital .

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资本公积 盈余公积 未分配利润/（累计亏损） 所有者权益合计 负债及所有者权益总计 Capital surplus Earnings surplus Undistributed profits /(accumulated losses) Total owners’ equity TOTAL LIABILITIES AND OWNERS’ EQUITY Profit and loss account

销售收入 减：销售折扣与折让 销售净额 减少：销售成本 销售毛利 减：销售费用 管理费用 财务费用/（财务收入）-净额 资产减值损失 加：公允价值变动损益 投资损益 营业利润（亏损） 加：营业我收入 减：营业外支出 利润总额/亏损总额 减：所得税 净利润/（净亏损） 每股收益 基本每股收益 稀释每股收益

SALES REVENUE Less: sales discounts and allowances NET SALES Less: cost of sales Gross profit on sales Less: selling expenses General and administrative expenses Financial expenses/(income)-net Impairment losses of assets Plus: gain(loss) on changes in fair value Investment income or loss OPERATING PROFIT/(LOSS) Plus: Non-operating income Less: non-operating expenses TOTAL PROFIT/(LOSS) Less: income tax NET PROFIT/(LOSS) AFTER TAX EARNINGS PER SHARE Basic EPS Diluted EPS .