财务术语#中英文对照：Finance和Accounting专业必备单词.pdf

该【财务术语#中英文对照：Finance和Accounting专业必备单词 】是由【1781111****】上传分享，文档一共【7】页，该文档可以免费在线阅读，需要了解更多关于【财务术语#中英文对照：Finance和Accounting专业必备单词 】的内容，可以使用淘豆网的站内搜索功能，选择自己适合的文档，以下文字是截取该文章内的部分文字，如需要获得完整电子版，请下载此文档到您的设备，方便您编辑和打印。财务术语#中英文对照:ounting专业必备单词金融会计专业一直备受中国留学生青睐。相对其他专业,它虽然对于申请者的要求比较高,但专业极高的就业率及客观的薪资也成为吸引广大申请者的重要原因之一。背会了以下这些单词,学FinancialAccounting的小伙伴们就再也不用蛋疼了~!ounting决策人DecisionMaker投资人Investor股东Shareholder债权人Creditor财务会计ounting成本会计ounting公众会计Publicountant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ountingAssumptions会计要ountingPrinciples会计实务ountingProcedures财务报表FinancialStatements财务分析FinancialAnalysis会计主体假设Separate-entityAssumption货币计量假设Unit-of-measureAssumption持续经营假设Continuity(Going-concern)Assumption会计分期假设Time-periodAssumption资产Asset负债Liability业主权益Owner'se亏损Loss历史成本原则CostPrinciple收入实现原则RevenuePrinciple配比原则MatchingPrinciple全面披露原则Full-disclosure(Reporting)Principle客观性原则ObjectivePrinciple一致性原则ConsistentparabilityPrinciple重大性原则MaterialityPrinciple稳健性原则ConservatismPrinciple权责发生rualBasis现金收付制CashBasis财务报告FinancialReport流动资产Currentassets流动负债CurrentLiabilities长期负债Long-termLiabilities投入资本ContributedCapital留存收益RetainedountingProcedure/Cycle会计ountinginformationSystem帐户Ledger会计科目Account会计分录Journalentry原始凭证SourceDocument日记帐Journal总分类帐GeneralLedger明细分类帐SubsidiaryLedger试算平衡TrialBalance现金收款日记帐Cashreceiptjournal现金付款日记帐Cashdisbursementsjournal销售日记帐SalesJournal购货日记帐PurchaseJournal普通日记帐GeneralJournal工作底稿Worksheet调整分录Adjustingentries结帐ClosingentriesPart3现金与应收帐款现金Cash银行存款Cashinbank库存现金Cashinhand流动资产Currentassets偿债基金Sinkingfund定额备用金Imprestpettycash支票Check(cheque)-offmethod带息票据Interestbearingnote不带息票据Non--in,first-outorFIFO后进先出法Lost-in,first-outorLIFO移动平均法Movingaverage成本或市价孰低法LowerofcostormarketorLCMrealizablevalue上限Upperlimit下限Lowerlimit毛利法Grossmarginmethod零售价格法Retailmethod成本率CostratioPart5长期投资长期投资Long-terminvestment长期股票投资Investmentonstocks长期债券投资Investmentonbonds成本法Costmethod权益法Equitymethod合并法Consolidationmethod股利宣布日Declarationdate股权登记日Dateofrecord除息日Ex-dividenddate付息日Paymentdate债券面值Facevalue,Parvalue债券折价Discountonbonds债券溢价Premiumonbonds票面利率Contractinterestrate,statedrate市场利率Marketinterestratio,EffectivemonStock优先股PreferredStock现金股利Cashdividends股票股利Stockdividends清算股利Liquidatingdividends到期日Maturitydate到期值Maturityvalue直线摊销法Straight-Linemethodofamortization实际利息摊销法Effective-interestmethodofamortizationpart6固定资产固定资产PlantassetsorFixedassets原值Originalvalue预计使用年限Expectedusefullife预计残值Estimatedresidualvalue折旧费用Depreciationexpense累计折旧Accumulateddepreciation帐面价值Carryingvalue应提折旧成本value在建工程Construction-in-process磨损Wearandtear过时Obsolescence直线法Straight-linemethod(SL)工作量法Units-of-productionmethod(UOP)加速elerateddepreciationmethod双倍余额递减法Double-decliningbalancemethod(DDB)年数总和法Sum-of-the-years-digitsmethod(SYD)以旧换新Tradein经营租赁Operatinglease融资租赁Capitallease廉价购买权Bargainpurchaseoption(BPO)资产负债表外筹资Off-balance-sheetfinancing最低租赁付款额MinimumleasepaymentsPart7无形资产无形资产Intangibleassets专利权Patents商标权Trademarks,Tradenames著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organizationcost租赁权Leasehold摊销AmortizationPart8流动ountpayable应付票据Notespayable贴现票据Discountnotes长期负债一年内到期部分Currentmaturitiesoflong-termliabilities应付股利Dividendspayable预收收益Prepaymentsbycustomers存入rualexpense增值税etaxpayable应付奖金Bonusespayable产品质量担保负债Estimatedliabilitiesunderproductwarranties赠品和兑换券Premiums,couponsandtradingstamps或有事项Contingency或有负债Contingent或有损失Losscontingencies或有利得Gaincontingencies永久性差异Permanentdifference时间性差异Timingdifference应付税款法Taxespayablemethod税纳影响会计ountingmethod递延所得税负债法DeferredetaxliabilitymethodPart9长期负债长期负债Long-termLiabilities应付公司债券Bondspayable有担保品的公司债券SecuredBonds抵押公司债券MortgageBonds保证公司债券GuaranteedBonds信用公司债券DebentureBonds一次还本公司债券TermBonds分期还本公司债券SerialBonds可转换公司债券ConvertibleBonds可赎回公司债券CallableBonds可要求公司债券RedeemableBonds记名公司债券RegisteredBonds无记名公司债券CouponBonds普通公司债券OrdinaryBonds收益公司债券eBonds名义利率,票面利率Nominalrate实际利率Actualrate有效利率Effectiverate溢价Premium折价Discount面值Parvalue直线法Straight-linemethod实际利率法Effectiveinterestmethod到期直接偿付Repaymentatmaturity提前偿付Repaymentatadvance偿债基金Sinkingfund长期应付票据Long-termnotespayable抵押借款MortgageloanPart10业主权益权益Equity业主权益Owner'sequity股东权益Stockholder'sequity投入资本Contributedcapital缴入资本Paid-incapital股本Capitalstock资本公积Capitalsurplus留存收益Retainedearnings核定股本Authorizedcapitalstock实收资本Issuedcapitalstock发行在外股本Outstandingcapitalstock库藏股Treasurystock普通股Commonstock优先股Preferredstock累积优先股Cumulativepreferredstock非累积优先股Noncumulativepreferredstock完全参加优先股Fullyparticipatingpreferredstock部分参加优先股Partiallyparticipatingpreferredstock非部分参加优先股Nonpartiallyparticipatingpreferredstock现金发行Issuanceforcash非现金发行Issuancefornoncashconsideration股票的合并发行Lump-sumsalesofstock发行成本Issuancecost成本法Costmethod面值法Parvaluemethod捐赠资本Donatedcapital盈余分配Distributionofearnings股利Dividend股利政策Dividendpolicy宣布日Dateofdeclaration股权登记日Dateofrecord除息日Ex-dividenddate股利支付日Dateofpayment现金股利Cashdividend股票股利Stockdividend拨款appropriationPart11财务报表财务eountForm报告式ReportForm编制(报表)Prepare工作底稿Worksheet多步式Multi-step单步式Single-(现金流量表)(资金来源与运用表)营运资金WorkingCapital全部资源概念All-resourcesconcept直接交换业务Directexchanges正常营业活动Normaloperatingactivities财务活动Financingactivities投资活动InvestingactivitiesPart13财务报表分析财务报表分析Analysisoffinancialstatements比较财务报表Comparativefinancialstatements趋势百分比Trendpercentage比monstock股利收益率Dividendyieldratio价益比Price-earningsratio普通股每monstock资本报酬率Returnoninvestment总资产报酬率Returnontotalasset债券收益率Yieldrateonbonds已获利息倍数Numberoftimesinterestearned债券比率Debtratio优先股收益率Yieldrateonpreferredstock营运资本WorkingCapital周转Turnover存货周转率ountsreceivableturnover流动比率Currentratio速动比率Quickratio酸性试验比率AcidtestratioPart14合并财务报表合并财务报表Consolidatedfinancialstatements吸收合并Merger创立合并Consolidation控股公司pany少数股权Minoritybinationbypurchase权益法Equitymethod成本法CostmethodPart15物价变动中的会计计量物价变动之会计Price-ounting一般物价水平会计Generalprice-ounting货币购买力会计Purchasing-ounting统一币值会计Constantdollaraccounting历史成本Historicalcost现行价值会计Currentvalueaccounting现行成本Currentcost重置成本Replacementcost物价指数Price-levelindex国民生产总值物价指数GrossnationalNPdeflator)消费物价指数Consumerpriceindex(orCPI)批发物价指数Wholesalepriceindexaryliabilities货币购买力损益Purchasing-powergainsorlosses资产持有损益Holdinggainsorlosses未实现的资产持有损益Unrealizedholdinggainsorlosses