财务英语中英文对照表Aaccount 账户account payable 应付账款 accounting system 会计系统Accounting Principle Board （APB）（美国）会计准则委员会 accrual basis 权责发生制（应计制） accumulated depreciation 累计折旧 account FORMat 账户格式 accrue 应计accounting cycle 会计循环 accounts receivable 应收账款 accounts receivable turnover 应收账款周转率 accelerated depreciation 加速折旧adjusting entries 调整分录 adjustment 调整aging of accounts receivable 应收账款账龄分析法 allowance for bad debts 坏账准备 allowance for doubtful accounts 坏账准备 allowance for uncollectible 坏账准备 allowance method 备抵法allowance for depreciation 折旧备抵账户amortization 摊销 annual report 年度报告annuity 年金 assets 资产 audit 审计auditor ' s opini审on计意见书auditor 审计师 audit committee 审计委员会average collection period 平均收账期 AICPA 美国注册会计师协会APB Opinions 会计准则委员会意见书 balance 余额bad debt recoveries 坏账收回bad debts 坏账bad debts expense 坏账费用 balance sheet 资产负债表 balance sheet equation 资产负债表等式basket purchase 一揽子采购 betterment 改造投资，改造工程投资 bearer instrument 不记名票据bonds 债券 book of original entry 原始分录账簿book value 账面价值C capital 资本 capital stock certificate 股本证明书 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 carrying amount 账面价值 carrying value 账面价值 callable bonds 可赎债券，可提前兑回债券 call premium 提前兑回溢价 capital lease 资本租赁（指融资租赁）cash discounts 现金折扣 cash equivalents 现金等价物 capital improvement 资本改造支出capitalized 资本化 callable bonds 可赎债券，可提前兑回债券 call premium 提前兑回溢价 capital lease 资本租赁(指融资租赁) certified public accountant(CPA) 注册会计师 charge ①费用；②赊账，指赊欠而采用记账的方式；③留置权 chart of account 会计科目表 closing entries 结账分录closing the books 结账 classified balance sheet 分类资产负债表 compound interest 复利compound interest method 复利法 contingent liability 或有负债 contractual rate 合同比率convertible bonds 可兑换债券 coupon rate 息票利率 covenant 合同条款 common stock 普通股compound entry 复合分录 corporation 公司 cost of goods sold 销售成本 cost of sales 销售成本cost recovery 成本收回 compound entry 复合分录continuity convention 持续经营惯例 contra account 抵减账户 contra asset 抵减资产cost-benefit criterion 成本 -效益标准 compensating balances 补偿性存款额 conservatism 稳健性，保守性comparative financial statement 比较财务报表 consistency 一致性cost of goods available for sale 可供销售的商品成本 cost valuation 成本计价 consignment 寄销 copyright 版权creditor 债权人 credit 贷方 cross-referencing 对照检录cutoff error 截止错误，截账误差 current assets 流动资产current liabilities 流动负债 current ratio 流动比率current yield 本期收益率Ddata processing 数据处理过程days to collect account receivable 应收账款收回天数 debtor 债务人 depreciation 折旧 debit 借方deferred credit 递延贷项 deferred revenue 递延收入debenture 公司债券 debt-to-equity ratio 债务股本比 debt-to-total-assets ratio 债务全部资产比 deferred charges 递延费用depletion 折耗 depreciable value 应计折旧 depreciation schedule 折旧计划表 discount amortization 债券折价摊销discount on bonds 债券折价 discount rates 贴现率 disposal value 残值 double-entry system 复式记账系统 double-declining-balance depreciation （DDB）双倍余额递减法E earnings 收益（利润） economic life 经济寿命 effective-interest amortization 实际利率摊销法 effective interest rate 实际利率 entity 主体（会计主体） explicit transactions 明计交易 expenses费用 expenditures 支出F face amount 票面值 FASB Statement 财务会计委员会公告financial accounting 财务会计Financial Accounting Standards Board （FASB）（美国）财务会计准则委员会 fiscal year ①会计年度（财务年度）；②财政年度 financing lease 融资租赁法 finished goods inventory 产成品存货 fixed assets 固定资产 franchises 特许经营权，专营权 first-in, first-out（FIFO）先进先出F.O.B. destination 目的地抵岸价格 F.O.B. shipping point 起运点交货 Foreign Corrupt Practices Act 反国外行贿法案freight in 运入运费 freight out 运出运费 future value 将来值GGAAP 一般公认会计原则generally accepted accounting principles 一般公认会计原则general journal 普通日记账 general ledger 总分类账 general controls 一般控制going concern convention 持续经营惯例 goodwill 商誉 gross margin 毛利 gross margin percentage 毛利率 gross profit 毛利 gross profit percentage 毛利率 gross profit test 毛利测试法 gross sales 销售收入总额H holding gain 资产置存收益Iimplicit transactions 内含成本 imprest basis 定额备用金制implicit interest 隐含利息 imputed interest 推算利息imputed interest rate 推算利率 improvement 改造投资intangible assets 无形资产 independent opinion 独立意见书inventory 存货 income 利润(收益) income statement 利润表interim periods 期间International Accounting Standards Committee(IASC) 国际会计准则委员会 interest 利息interest-coverage ratio 利率保障系数interest period 利息期 interest rate 利率 inventory profit 存货利润，存货盈利 inventory shrinkage 库存损耗 inventory turnover 存货周转率 inward transportation 运入运费 inputcontrols 输入控制 internal control 内部控制J journal entry 日记账分录 journalizing 记录日记账Kkeying of entries 分录锁定last-in, first-out(LIFO) 后进先出 lease 租赁ledger 分类账 leasehold 租赁权 leasehold improvement 租赁资产改良投资 liabilities 负债limited liability 有限责任 line of credit 信用贷款之最高额度 LIFO increment 后进先出增量 LIFO layer 后进先出存货层次LIFO reserve 后进先出法准备 licenses 许可(证) long-lived assets 长期资产 long-term-debt-to - total-capital ratio 长期债务与总资本比 long-term liabilities 长期债务 lower-of-cost-or-market method(LCM) 成本与市价孰低M management reports 管理报告 management accounting 管理会计 matching 配比原则 materiality convention 重要性惯例 market rate 市价，市场利率，市场汇率 mortgage bond 抵押债券 multiple-step income statement 多步式利润表N notes payable 应付票据 net income 净利润 net book value 账面净值 net sales 销售净额 nominal interest rate 名义利率O open account ①未清账；②赊账，指赊购和记账交易 operating income 营业收益 operating profit 营业利润 operating cycle 营业周期operating statement 营业报表 operating lease 经营租赁other postretirement benefits 其它退休后保障 output controls 输出控制 owners ' equit所y 有者权益P patents 专利权 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 股面价值，票面价值 pensions 养老金percentage of accounts receivable method 应收账款百分比法percentage of sales method 销售百分比法 period costs 期间费用 permanent account 永久账户 periodic inventory system 存货定期盘存制度 perpetual inventory system 存货永续盘存制度 physical count 实物盘点 plant assets 固定资产 P&L statement 损益表 posting 过账 pretax income 税前收益profitability evaluation 获利能力评估 privately accounting 企业会计 privately owned 私有公司 product costs 制造成本profit 利润 premium on bonds 债券溢价present value 现值 processing controls 过程控制 principal 本金 private placement 私募 promissory note 期票protective covenant 防护条款 public accounting 公共会计publicly owned 国有企业R raw material inventory 原材料存货 reliability 可靠性 recognition 确认 reinvested earnings 留存收益 results of operations 损益表 retained income 留存收益 revenue 收入 report FORMat 报告式 return on sales ratio 销售回报率 return on stockholders ' equ股ity东 ra权tio益回报率registered instrument 记名证券 replacement cost 重置成本retailer 零售商 reversing entries 回转分录 retail inventory method 零售价盘存法 retail method 零售法residual value 剩余价值S salvage value 残值 sales 销售额sales revenue 销售收入 scrap value 废料价值Securities and Exchange Commission (SEC) (美国)证券交易委员会 shareholders ' eq股ui东ty 权益 simple entry 简单分录single-step income statement 单步式利润表 simple interest 单利 sinking fund 偿债基金 sinking fund bonds 拥有偿债基金的债券 solvency 偿债能力 source document 原始凭证 sole proprietorship 独资企业 specific identification method 个别鉴定法 special journals 特种日记账 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 ' eq股ui东ty 权益 statement of cash flows 现金流量表 statement of earnings 收益表 statement of income 利润表 statement of income and retained income 损益和留存收益表 statement of operations 损益表 statement of retained income 留存收益表 statement of revenue and expenses 损益表 stated rate 名义利率 straight-line depreciation 直线折旧 subordinated debentures 次级贷款tangible assets 有形资产 T-account T-型账户 terminal value 终值 temporary accounts 临时账户 transaction 交易 trial balance 试算平衡表 trust indenture 信托契约 trademarks 商标U unearned revenue 未实现收入（预收账款）underwriters 承销商 unregistered instrument 未记名证券unsubordinated debenture 普通信用债券 unit depreciation 单件折旧 useful life 使用寿命W weighted-average cost 加权平均成本 wholesaler 批发商 working capital 营运资本working capital ratio 营运资本比率 working paper 工作表work sheet 工作底稿 work in process inventory 在制品write-down 减值Yyield to maturity 到期收益率，到期收益。