Accounting Terminology
<SPAN style="FONT-SIZE: 14pt; LINE-HEIGHT: 100%"><SPAN style="COLOR: green">（1）会计与会计理论 </SPAN></SPAN><BR>会计 accounting<BR>决策人 Decision Maker<BR>投资人 Investor <BR>股东 Shareholder <BR>债权人 Creditor <BR>债务人 Debtor <BR>财务会计 Financial Accounting <BR>管理会计 Management Accounting <BR>成本会计 Cost Accounting <BR>税务会计 Tax accounting <BR>私业会计 Private Accounting <BR>公众会计 Public Accounting <BR>创造性会计，伪造帐目Creative accounting <BR>注册会计师 CPA Certified Public Accountant <BR>国际会计准则委员会 IASC <BR>美国注册会计师协会 AICPA <BR>财务会计准则委员会 FASB <BR>管理会计协会 IMA<BR>美国会计学会 AAA <BR>税务稽核署 IRS <BR>查帐，审计 Auditing <BR>独资企业 Proprietorship <BR>合伙人企业 Partnership <BR>公司 Corporation <BR>会计目标 Accounting Objectives <BR>会计假设 Accounting Assumptions <BR>会计要素 Accounting Elements <BR>会计原则 Accounting Principles <BR>会计实务过程 Accounting Procedures <BR>财务报表 Financial Statements <BR>财务分析 Financial Analysis <BR>会计主体假设 Separate-entity Assumption <BR>货币计量假设 Unit-of-measure Assumption <BR>持续经营假设 Continuity(Going-concern) Assumption <BR>会计分期假设 Time-period Assumption <BR>复式簿记Double-entry bookkeeping <BR>资产 Asset <BR>负债 Liability <BR>业主权益 Owner’s Equity <BR>收入 Revenue <BR>费用 Expense <BR>收益 Income <BR>亏损 Loss <BR>历史成本原则 Cost Principle <BR>收入实现原则 Revenue Principle <BR>配比原则 Matching Principle <BR>全面披露原则 Full-disclosure (Reporting) principle <BR>客观性原则 Objective Principle <BR>一致性原则 Consistent Principle <BR>可比性原则 Comparability Principle <BR>重大性原则 Materiality Principle <BR>稳健性原则 Conservatism Principle <BR>权责发生制 Accrual Basis <BR>现金收付制 Cash Basis <BR>财务报告 Financial Report <BR>流动资产 Current assets <BR>流动负债 Current Liabilities <BR>长期负债 Long-term Liabilities <BR>投入资本 Contributed Capital <BR>留存收益 Retained Earning<BR>资产＝负债＋所有者权益 Assets = Liabilities + Owners’ (or shareholders’) Equity<BR>信贷控制Credit control <BR>无限连带责任Unlimited liability<BR>看涨期权 Call option <BR>看跌期权 Put option <BR>规模经济 Economies of scale <BR>完全竞争 Perfect competition <BR>机会成本 Opportunity cost <BR>会计科目表Chart of accounts<BR><BR><BR><BR><BR><SPAN style="FONT-SIZE: 14pt; LINE-HEIGHT: 100%"><SPAN style="COLOR: green">（2）会计循环 </SPAN></SPAN><BR>会计循环 Accounting Procedure/Cycle <BR>会计信息系统 Accounting information System <BR>帐户、分类帐 Ledger <BR>会计科目 Account <BR>会计分录 Journal entry <BR>原始凭证 Source Document <BR>日记帐 Journal <BR>总分类帐 General Ledger <BR>明细分类帐 Subsidiary Ledger <BR>试算平衡 Trial Balance <BR>现金收款日记帐 Cash receipt journal <BR>现金付款日记帐 Cash disbursements journal <BR>销售日记帐 Sales Journal <BR>购货日记帐 Purchase Journal <BR>普通日记帐 General Journal <BR>现金账 Cash-books <BR>进货、销货分类账Ledger sales and purchase <BR>工作底稿 Worksheet <BR>调整分录 Adjusting entries <BR>结帐 Closing entries<BR>往来清账，活期账户Current account(GB) / Checking accounts(US) <BR>分期偿付、分摊Depreciation or amortization <BR>日常开支，如水电费等Overhead charge <DIV class=t_msgfont id=postmessage_496121><SPAN style="COLOR: green"><SPAN style="FONT-SIZE: 14pt; LINE-HEIGHT: 100%">（3）现金与应收帐款</SPAN></SPAN><BR>现金 Cash <BR>银行存款 Cash in bank <BR>库存现金 Cash in hand <BR>流动资产 Current assets <BR>偿债基金 Sinking fund <BR>定额备用金 Imprest petty cash <BR>备用金 Petty cash <BR>预付定金 Down payment <BR>支票 Check(cheque) <BR>空头支票Nonsufficient funds check <BR>银行对帐单 Bank statement <BR>银行存款调节表 Bank reconciliation statement <BR>在途存款 Outstanding deposit <BR>在途支票 Outstanding check <BR>应付凭单 Vouchers payable <BR>应收帐款 Account receivable <BR>应收票据 Note receivable <BR>起运点交货价 F.O.B shipping point <BR>目的地交货价 F.O.B destination point <BR>商业折扣 Trade discount <BR>现金折扣 Cash discount <BR>销售退回及折让 Sales return and allowance <BR>坏帐费用 Bad debt expense <BR>备抵法 Allowance method <BR>备抵坏帐 Bad debt allowance <BR>坏账准备Allowance for doubtful accounts <BR>损益表法 Income statement approach <BR>资产负债表法 Balance sheet approach <BR>帐龄分析法 Aging analysis method <BR>直接冲销法 Direct write-off method <BR>带息票据 Interest bearing note <BR>不带息票据 Non-interest bearing note <BR>出票人 Maker <BR>受款人 Payee <BR>本金 Principal <BR>利息率 Interest rate <BR>到期日 Maturity date <BR>本票 Promissory note <BR>贴现 Discount <BR>背书 Endorse <BR>拒付费 Protest fee<BR>催款通知书Reminder <BR><BR><BR><SPAN style="COLOR: green"><SPAN style="FONT-SIZE: 14pt; LINE-HEIGHT: 100%">（4）存货</SPAN></SPAN> <BR>存货 Inventory <BR>商品存货 Merchandise inventory <BR>产成品存货 Finished goods inventory <BR>在产品存货 Work in process inventory <BR>原材料存货 Raw materials inventory <BR>起运地离岸价格 F.O.B shipping point <BR>目的地抵岸价格 F.O.B destination <BR>寄销 Consignment <BR>寄销人 Consignor <BR>承销人 Consignee <BR>定期盘存 Periodic inventory <BR>永续盘存 Perpetual inventory<BR>购货 Purchase <BR>购货折让和折扣 Purchase allowance and discounts <BR>存货盈余或短缺 Inventory overages and shortages <BR>分批认定法 Specific identification <BR>加权平均法 Weighted average <BR>先进先出法 First-in, first-out or FIFO <BR>后进先出法 Lost-in, first-out or LIFO <BR>移动平均法 Moving average <BR>成本或市价孰低法 Lower of cost or market or LCM <BR>市价 Market value <BR>重置成本 Replacement cost <BR>可变现净值 Net realizable value <BR>上限 Upper limit <BR>下限 Lower limit <BR>毛利法 Gross margin method <BR>零售价格法 Retail method <BR>成本率 Cost ratio <BR></DIV> <DIV class=t_msgfont id=postmessage_496123><SPAN style="COLOR: green"><SPAN style="FONT-SIZE: 14pt; LINE-HEIGHT: 100%">（5）长期投资</SPAN> </SPAN><BR>长期投资 Long-term investment <BR>长期股票投资 Investment on stocks <BR>长期债券投资 Investment on bonds <BR>成本法 Cost method <BR>权益法 Equity method <BR>合并法 Consolidation method <BR>股利宣布日 Declaration date <BR>股权登记日 Date of record <BR>除息日 Ex-dividend date <BR>付息日 Payment date <BR>债券面值 Face value, Par value <BR>债券折价 Discount on bonds <BR>债券溢价 Premium on bonds <BR>票面利率 Contract interest rate, stated rate <BR>市场利率 Market interest ratio, Effective rate <BR>普通股 Common Stock <BR>优先股 Preferred Stock <BR>现金股利 Cash dividends <BR>股票股利 Stock dividends <BR>清算股利 Liquidating dividends <BR>到期日 Maturity date <BR>到期值 Maturity value <BR>直线摊销法 Straight-Line method of amortization <BR>实际利息摊销法 Effective-interest method of amortization<BR><BR><BR><SPAN style="COLOR: green"><SPAN style="FONT-SIZE: 14pt; LINE-HEIGHT: 100%">（6）固定资产</SPAN> </SPAN><BR>固定资产 Plant assets or Fixed assets <BR>原值 Original value <BR>预计使用年限 Expected useful life <BR>预计残值 Estimated residual value <BR>折旧费用 Depreciation expense <BR>累计折旧 Accumulated depreciation <BR>帐面价值 Carrying value <BR>应提折旧成本 Depreciation cost <BR>净值 Net value <BR>在建工程 Construction-in-process <BR>磨损 Wear and tear <BR>过时 Obsolescence <BR>直线法 Straight-line method (SL) <BR>工作量法 Units-of-production method (UOP) <BR>加速折旧法 Accelerated depreciation method <BR>双倍余额递减法 Double-declining balance method (DDB) <BR>年数总和法 Sum-of-the-years-digits method (SYD) <BR>以旧换新 Trade in <BR>经营租赁 Operating lease <BR>融资租赁 Capital lease <BR>廉价购买权 Bargain purchase option (BPO) <BR><BR><BR><SPAN style="COLOR: green"><SPAN style="FONT-SIZE: 14pt; LINE-HEIGHT: 100%">（7）无形资产</SPAN> </SPAN><BR>无形资产 Intangible assets <BR>专利权 Patents <BR>商标权 Trademarks, Trade names <BR>著作权 Copyrights <BR>特许权或专营权 Franchises <BR>商誉 Goodwill <BR>开办费 Organization cost <BR>租赁权 Leasehold <BR>摊销 Amortization <BR></DIV> <DIV class=t_msgfont id=postmessage_496125><SPAN style="COLOR: green"><SPAN style="FONT-SIZE: 14pt; LINE-HEIGHT: 100%">（8）流动负债</SPAN></SPAN> <BR>负债 Liability <BR>流动负债 Current liability <BR>应付帐款 Account payable <BR>应付票据 Notes payable <BR>贴现票据 Discount notes <BR>长期负债一年内到期部分 Current maturities of long-term liabilities <BR>应付股利 Dividends payable <BR>预收收益 Prepayments by customers <BR>存入保证金 Refundable deposits <BR>应付费用 Accrual expense <BR>增值税 Value added tax <BR>营业税 Business tax <BR>应付所得税 Income tax payable <BR>应付奖金 Bonuses payable <BR>产品质量担保负债 Estimated liabilities under product warranties <BR>赠品和兑换券 Premiums, coupons and trading stamps <BR>或有事项 Contingency <BR>或有负债 Contingent <BR>或有损失 Loss contingencies <BR>或有利得 Gain contingencies <BR>永久性差异 Permanent difference <BR>时间性差异 Timing difference <BR>应付税款法 Taxes payable method <BR>纳税影响会计法 Tax effect accounting method <BR>递延所得税负债法 Deferred income tax liability method<BR><BR><BR><SPAN style="COLOR: green"><SPAN style="FONT-SIZE: 14pt; LINE-HEIGHT: 100%">（9）长期负债</SPAN> </SPAN><BR>长期负债 Long-term Liabilities <BR>应付公司债券 Bonds payable <BR>有担保品的公司债券 Secured Bonds <BR>抵押公司债券 Mortgage Bonds <BR>保证公司债券 Guaranteed Bonds <BR>信用公司债券 Debenture Bonds <BR>一次还本公司债券 Term Bonds <BR>分期还本公司债券 Serial Bonds <BR>可转换公司债券 Convertible Bonds <BR>可赎回公司债券 Callable Bonds <BR>可要求公司债券 Redeemable Bonds <BR>记名公司债券 Registered Bonds <BR>无记名公司债券 Coupon Bonds <BR>普通公司债券 Ordinary Bonds <BR>收益公司债券 Income Bonds <BR>名义利率，票面利率 Nominal rate <BR>实际利率 Actual rate <BR>有效利率 Effective rate <BR>溢价 Premium <BR>折价 Discount <BR>面值 Par value <BR>直线法 Straight-line method <BR>实际利率法 Effective interest method <BR>到期直接偿付 Repayment at maturity <BR>提前偿付 Repayment at advance <BR>偿债基金 Sinking fund <BR>长期应付票据 Long-term notes payable <BR>抵押借款 Mortgage loan<BR><BR><BR><SPAN style="COLOR: green"><SPAN style="FONT-SIZE: 14pt; LINE-HEIGHT: 100%">（10）业主权益</SPAN></SPAN> <BR>权益 Equity <BR>业主权益 Owner\'s equity <BR>股东权益 Stockholder\'s equity <BR>投入资本 Contributed capital <BR>缴入资本 Paid-in capital <BR>股本 Capital stock <BR>资本公积 Capital surplus <BR>留存收益 Retained earnings <BR>核定股本 Authorized capital stock <BR>实收资本 Issued capital stock <BR>发行在外股本 Outstanding capital stock <BR>库藏股 Treasury stock <BR>普通股 Common stock <BR>优先股 Preferred stock <BR>累积优先股 Cumulative preferred stock <BR>非累积优先股 Noncumulative preferred stock <BR>完全参加优先股 Fully participating preferred stock <BR>部分参加优先股 Partially participating preferred stock <BR>非部分参加优先股 Nonpartially participating preferred stock <BR>现金发行 Issuance for cash <BR>非现金发行 Issuance for noncash consideration <BR>股票的合并发行 Lump-sum sales of stock <BR>发行成本 Issuance cost <BR>成本法 Cost method <BR>面值法 Par value method <BR>捐赠资本 Donated capital <BR>盈余分配 Distribution of earnings <BR>股利 Dividend <BR>股利政策 Dividend policy <BR>宣布日 Date of declaration <BR>股权登记日 Date of record <BR>除息日 Ex-dividend date <BR>股利支付日 Date of payment <BR>现金股利 Cash dividend <BR>股票股利 Stock dividend <BR>拨款 appropriation <BR></DIV> <SPAN style="COLOR: green"><SPAN style="FONT-SIZE: 14pt; LINE-HEIGHT: 100%">（11）财务报表</SPAN> </SPAN><BR>财务报表 Financial Statement <BR>资产负债表 Balance Sheet <BR>收益表/损益表 Income Statement <BR>现金流量表 Statement of cash flow<BR>盈余表 Statement of earnings <BR>运营表 Statement of operations <BR>帐户式 Account Form <BR>报告式 Report Form <BR>编制（报表） Prepare <BR>工作底稿 Worksheet <BR>多步式 Multi-step <BR>单步式 Single-step<BR><BR><BR><SPAN style="COLOR: green"><SPAN style="FONT-SIZE: 14pt; LINE-HEIGHT: 100%">（12）财务状况变动表 </SPAN></SPAN><BR>财务状况变动表中的现金基础 SCFP.Cash Basis <BR>（现金流量表） <BR>财务状况变动表中的营运资金基础 SCFP.Working Capital Basis <BR>（资金来源与运用表） <BR>营运资金 Working Capital <BR>全部资源概念 All-resources concept <BR>直接交换业务 Direct exchanges <BR>正常营业活动 Normal operating activities <BR>财务活动 Financing activities <BR>投资活动 Investing activities <BR><BR><SPAN style="COLOR: green"><BR><SPAN style="FONT-SIZE: 14pt; LINE-HEIGHT: 100%">（13）财务报表分析</SPAN> </SPAN><BR>财务报表分析 Analysis of financial statements <BR>比较财务报表 Comparative financial statements <BR>趋势百分比 Trend percentage <BR>比率 Ratios <BR>普通股每股收益 Earnings per share of common stock <BR>股利收益率 Dividend yield ratio <BR>价益比 Price-earnings ratio <BR>普通股每股帐面价值 Book value per share of common stock <BR>资本报酬率 Return on investment <BR>总资产报酬率 Return on total asset <BR>债券收益率 Yield rate on bonds <BR>已获利息倍数 Number of times interest earned <BR>债券比率 Debt ratio <BR>优先股收益率 Yield rate on preferred stock <BR>营运资本 Working Capital <BR>周转 Turnover <BR>存货周转率 Inventory turnover <BR>应收帐款周转率 Accounts receivable turnover <BR>流动比率 Current ratio <BR>速动比率 Quick ratio <BR>酸性试验比率 Acid test ratio<BR><BR><BR><SPAN style="COLOR: green"><SPAN style="FONT-SIZE: 14pt; LINE-HEIGHT: 100%">（14）合并财务报表</SPAN> </SPAN><BR>合并财务报表 Consolidated financial statements <BR>吸收合并 Merger <BR>创立合并 Consolidation <BR>控股公司 Parent company <BR>附属公司 Subsidiary company <BR>少数股权 Minority interest <BR>权益联营合并 Pooling of interest <BR>购买合并 Combination by purchase <BR>权益法 Equity method <BR>成本法 Cost method <BR><BR><BR><BR><SPAN style="COLOR: green"><SPAN style="FONT-SIZE: 14pt; LINE-HEIGHT: 100%">（15）物价变动中的会计计量</SPAN> </SPAN><BR>物价变动之会计 Price-level changes accounting <BR>一般物价水平会计 General price-level accounting <BR>货币购买力会计 Purchasing-power accounting <BR>统一币值会计 Constant dollar accounting <BR>历史成本 Historical cost <BR>现行价值会计 Current value accounting <BR>现行成本 Current cost <BR>重置成本 Replacement cost <BR>物价指数 Price-level index <BR>国民生产总值物价指数 Gross national product implicit price deflator <BR>(or GNP deflator) <BR>消费物价指数 Consumer price index (or CPI) <BR>批发物价指数 Wholesale price index <BR>货币性资产 Monetary assets <BR>货币性负债 Monetary liabilities <BR>货币购买力损益 Purchasing-power gains or losses <BR>资产持有损益 Holding gains or losses <BR>未实现的资产持有损益 Unrealized holding gains or losses <BR>现行价值与统一币值会计 Constant dollar and current cost accounting<BR>
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