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时间:2017-05-19 06:13
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流动负债和长期负债
ACCA学员必学的财务相关英文语述汇总(中英文对照表)-中国ACCA考试网
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ACCA学员必学的财务相关英文语述汇总(中英文对照表)
众所周知,ACCA考试是全球统一的、全卷英文的考试,所以学会掌握财会、金融相关英文单词显得尤为重要。今天小编就将财会类常用的英文语述整理了出来,希望可以帮助到大家。
&会计循环&相关的英文语述:
会计循环Accounting Procedure/Cycle
会计信息系统Accounting information System
帐户Ledger
会计科目Account
会计分录Journal entry
原始凭证Source Document
日记帐Journal
总分类帐General Ledger
明细分类帐Subsidiary Ledger
试算平衡Trial Balance
现金收款日记帐Cash receipt journal
现金付款日记帐Cash disbursements journal
销售日记帐Sales Journal
购货日记帐Purchase Journal
普通日记帐General Journal
工作底稿Worksheet
调整分录Adjusting entries
结帐Closing entries
&会计与会计理论&相关的英文语述:
会计accounting
决策人Decision Maker
投资人Investor
股东Shareholder
债权人Creditor
财务会计Financial Accounting
管理会计Management Accounting
成本会计Cost Accounting
私业会计Private Accounting
公众会计Public Accounting
注册会计师CPA Certified Public Accountant
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Accounting Objectives
会计假设Accounting Assumptions
会计要素Accounting Elements
会计原则Accounting Principles
会计实务过程Accounting Procedures
财务报表Financial Statements
财务分析Financial Analysis
会计主体假设Separate-entity Assumption
货币计量假设Unit-of-measure Assumption
持续经营假设Continuity(Going-concern)Assumption
会计分期假设Time-period Assumption
资产Asset
负债Liability
业主权益Owner's Equity
收入Revenue
费用Expense
收益Income
亏损Loss
历史成本原则Cost Principle
收入实现原则Revenue Principle
配比原则Matching Principle
全面披露原则Full-disclosure(Reporting)Principle
客观性原则Objective Principle
一致性原则Consistent Principle
可比性原则Comparability Principle
重大性原则Materiality Principle
稳健性原则Conservatism Principle
权责发生制Accrual Basis
现金收付制Cash Basis
财务报告Financial Report
流动资产Current assets
流动负债Current Liabilities
长期负债Long-term Liabilities
投入资本Contributed Capital
留存收益Retained Earning
&现金与应收帐款&相关的英文语述:
现金Cash
银行存款Cash in bank
库存现金Cash in hand
流动资产Current assets
偿债基金Sinking fund
定额备用金Imprest petty cash
支票Check(cheque)
银行对帐单Bank statement
银行存款调节表Bank reconciliation statement
在途存款Outstanding deposit
在途支票Outstanding check
应付凭单Vouchers payable
应收帐款Account receivable
应收票据Note receivable
起运点交货价F.O.B shipping point
目的地交货价F.O.B destination point
商业折扣Trade discount
现金折扣Cash discount
销售退回及折让Sales return and allowance
坏帐费用Bad debt expense
备抵法Allowance method
备抵坏帐Bad debt allowance
损益表法Income statement approach
资产负债表法Balance sheet approach
帐龄分析法Aging analysis method
直接冲销法Direct write-off method
带息票据Interest bearing note
不带息票据Non-interest bearing note
出票人Maker
受款人Payee
本金Principal
利息率Interest rate
到期日Maturity date
本票Promissory note
贴现Discount
背书Endorse
拒付费Protest fee com
&存货&相关的英文语述:
存货Inventory
商品存货Merchandise inventory
产成品存货Finished goods inventory
在产品存货Work in process inventory
原材料存货Raw materials inventory
起运地离岸价格F.O.B shipping point
目的地抵岸价格F.O.B destination
寄销Consignment
寄销人Consignor
承销人Consignee
定期盘存Periodic inventory
永续盘存Perpetual inventory
购货Purchase
购货折让和折扣Purchase allowance and discounts
存货盈余或短缺Inventory overages and shortages
分批认定法Specific identification
加权平均法Weighted average
先进先出法First-in,first-out or FIFO
后进先出法Lost-in,first-out or LIFO
移动平均法Moving average
成本或市价孰低法Lower of cost or market or LCM
市价Market value
重置成本Replacement cost
可变现净值Net realizable value
上限Upper limit
下限Lower limit
毛利法Gross margin method
零售价格法Retail method
成本率Cost ratio
&长期投资&相关的英文语述:
长期投资Long-term investment
长期股票投资Investment on stocks
长期债券投资Investment on bonds
成本法Cost method
权益法Equity method
合并法Consolidation method
股利宣布日Declaration date
股权登记日Date of record
除息日Ex-dividend date
付息日Payment date
债券面值Face value,Par value
债券折价Discount on bonds
债券溢价Premium on bonds
票面利率Contract interest rate,stated rate
市场利率Market interest ratio,Effective rate
普通股Common Stock
优先股Preferred Stock
现金股利Cash dividends
股票股利Stock dividends
清算股利Liquidating dividends
到期日Maturity date
到期值Maturity value
直线摊销法Straight-Line method of amortization
实际利息摊销法Effective-interest method of amortization
&固定资产&相关的英文语述:
固定资产Plant assets or Fixed assets
原值Original value
预计使用年限Expected useful life
预计残值Estimated residual value
折旧费用Depreciation expense
累计折旧Accumulated depreciation
帐面价值Carrying value
应提折旧成本Depreciation cost
净值Net value
在建工程Construction-in-process
磨损Wear and tear
过时Obsolescence
直线法Straight-line method(SL)
工作量法Units-of-production method(UOP)
加速折旧法Accelerated depreciation method
双倍余额递减法Double-declining balance method(DDB)
年数总和法Sum-of-the-years-digits method(SYD)
以旧换新Trade in
经营租赁Operating lease
融资租赁Capital lease
廉价购买权Bargain purchase option(BPO)
资产负债表外筹资Off-balance-sheet financing
最低租赁付款额Minimum lease payments
&无形资产&相关的英文语述:
无形资产Intangible assets
专利权Patents
商标权Trademarks,Trade names
著作权Copyrights
特许权或专营权Franchises
商誉Goodwill
开办费Organization cost
租赁权Leasehold
摊销Amortization
&流动负债&相关的英文语述:
负债Liability
流动负债Current liability
应付帐款Account payable
应付票据Notes payable
贴现票据Discount notes
长期负债一年内到期部分Current maturities of long-term liabilities
应付股利Dividends payable
预收收益Prepayments by customers
存入保证金Refundable deposits
应付费用Accrual expense
增值税value added tax
营业税Business tax
应付所得税Income tax payable
应付奖金Bonuses payable
产品质量担保负债Estimated liabilities under product warranties
赠品和兑换券Premiums,coupons and trading stamps
或有事项Contingency
或有负债Contingent
或有损失Loss contingencies
或有利得Gain contingencies
永久性差异Permanent difference
时间性差异Timing difference
应付税款法Taxes payable method
纳税影响会计法Tax effect accounting method
递延所得税负债法Deferred income tax liability method
&长期负债&相关的英文语述:
长期负债Long-term Liabilities
应付公司债券Bonds payable
有担保品的公司债券Secured Bonds
抵押公司债券Mortgage Bonds
保证公司债券Guaranteed Bonds
信用公司债券Debenture Bonds
一次还本公司债券Term Bonds
分期还本公司债券Serial Bonds
可转换公司债券Convertible Bonds
可赎回公司债券Callable Bonds
可要求公司债券Redeemable Bonds
记名公司债券Registered Bonds
无记名公司债券Coupon Bonds
普通公司债券Ordinary Bonds
收益公司债券Income Bonds
名义利率,票面利率Nominal rate
实际利率Actual rate
有效利率Effective rate
溢价Premium
折价Discount
面值Par value
直线法Straight-line method
实际利率法Effective interest method
到期直接偿付Repayment at maturity
提前偿付Repayment at advance
偿债基金Sinking fund
长期应付票据Long-term notes payable
抵押借款Mortgage loan
&业主权益&相关的英文语述:
权益Equity
业主权益Owner's equity
股东权益Stockholder's equity
投入资本Contributed capital
缴入资本Paid-in capital
股本Capital stock
资本公积Capital surplus
留存收益Retained earnings
核定股本Authorized capital stock
实收资本Issued capital stock
发行在外股本Outstanding capital stock
库藏股Treasury stock
普通股Common stock
优先股Preferred stock
累积优先股Cumulative preferred stock
非累积优先股Noncumulative preferred stock
完全参加优先股Fully participating preferred stock
部分参加优先股Partially participating preferred stock
非部分参加优先股Nonpartially participating preferred stock
现金发行Issuance for cash
非现金发行Issuance for noncash consideration
股票的合并发行Lump-sum sales of stock
发行成本Issuance cost
成本法Cost method
面值法Par value method
捐赠资本Donated capital
盈余分配Distribution of earnings
股利Dividend
股利政策Dividend policy
宣布日Date of declaration
股权登记日Date of record
除息日Ex-dividend date
股利支付日Date of payment
现金股利Cash dividend
股票股利Stock dividend
拨款appropriation
&财务报表&相关的英文语述:
财务报表Financial Statement
资产负债表Balance Sheet
收益表Income Statement
帐户式Account Form
报告式Report Form
编制(报表)Prepare
工作底稿Worksheet
多步式Multi-step
单步式Single-step
&财务状况变动表&相关的英文语述:
财务状况变动表中的现金基础SCFP.Cash Basis
(现金流量表)
财务状况变动表中的营运资金基础SCFP.Working Capital Basis
(资金来源与运用表)
营运资金Working Capital
全部资源概念All-resources concept
直接交换业务Direct exchanges
正常营业活动Normal operating activities
财务活动Financing activities
投资活动Investing activities
&财务报表分析&相关的英文语述:
财务报表分析Analysis of financial statements
比较财务报表Comparative financial statements
趋势百分比Trend percentage
比率Ratios
普通股每股收益Earnings per share of common stock
股利收益率Dividend yield ratio
价益比Price-earnings ratio
普通股每股帐面价值Book value per share of common stock
资本报酬率Return on investment
总资产报酬率Return on total asset
债券收益率Yield rate on bonds
已获利息倍数Number of times interest earned
债券比率Debt ratio
优先股收益率Yield rate on preferred stock
营运资本Working Capital
周转Turnover
存货周转率Inventory turnover
应收帐款周转率Accounts receivable turnover
流动比率Current ratio
速动比率Quick ratio
酸性试验比率Acid test ratio
&合并财务报表&相关的英文语述:
合并财务报表Consolidated financial statements
吸收合并Merger
创立合并Consolidation
控股公司Parent company
附属公司Subsidiary company
少数股权Minority interest
权益联营合并Pooling of interest
购买合并Combination by purchase
权益法Equity method
成本法Cost method
&物价变动中的会计计量&相关的英文语述:
物价变动之会计Price-level changes accounting
一般物价水平会计General price-level accounting
货币购买力会计Purchasing-power accounting
统一币值会计Constant dollar accounting
历史成本Historical cost
现行价值会计Current value accounting
现行成本Current cost
重置成本Replacement cost
物价指数Price-level index
国民生产总值物价指数Gross national product implicit price deflator(or GNP deflator)
消费物价指数Consumer price index(or CPI)
批发物价指数Wholesale price index
货币性资产Monetary assets
货币性负债Monetary liabilities
货币购买力损益Purchasing-power gains or losses
资产持有损益Holding gains or losses
未实现的资产持有损益Unrealized holding gains or losses
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版权所有丨中文名称英文名称流动资产CURRENT ASSETS:&&&&&&&现金Cash on hand&&&&&&银行存款Cash in bank&&&&&&有价证券Marketable securitiea&&&&&&&应收票据Notes receivable&&&&&&&应收帐款Accounts receivable&&&&&&&坏帐准备Provision for bad debts&&&&&预付帐款Advances to suppliers&&&&&&其他应收款Other receivables&&&&&&&待摊费用Deferred and prepaid expenses&&&&&存货Inventories&&&&&&&&存货变现损失准备Provision for loss on realization of inventory&&一年内到期的长期债券投资Long-term investments maturing within one year&其他流动资产Other current assets&&&&长期投资Long-term in vestments&&&&一年以上的应收款项Receivables collectable after one year&&固定资产:FIXED ASSETS:&&&&&固定资产原价Fixed assets-cost&&&&&累计折旧Accumulated depreciation&&&&&固定资产净值Fixed assets-net value&&&&固定资产清理Disposal of fixed assets&&&在建工程Construction in progress&&&&无形资产INTANGIBLE ASSETS:&&&&&场地使用权Land occupancy right&&&&工业产权及专有技术Proprietary technology and patents&&&其他无形资产Other intangibles assets&&&&其他资产:OTHER ASSETS&&&&&开办费Organization expenses&&&&&筹建期间汇兑损失Exchange loss during start-up peried&&递延投资损失Deferred loss on investments&&&递延税款借项Deferred taxes debit&&&&其他递延支出Other deferred expenses&&&&待转销汇兑损失Unamortized cxehange loss&&&&流动负债CURRENT LIABILITIES:&&&&&短期借款Short term loans&&&&应付票据Notes payable&&&&&应付帐款Accounts payable&&&&&应付工资Accrued payroll&&&&&应交税金Taxes payable&&&&&应付利润Dividends payable&&&&&预收货款Advances from customers&&&&其他应付款Other payables&&&&&预提费用Accrued expenses&&&&&应付福利费Staff and workers bonus and welfare fund一年内到期的长期负债Long-term liabitities due within one year&其他流动负债Other current liabilities&&&&长期负债LING-TERMLIABILITIES&&&&&&长期借款Ling-term loans&&&&&应付公司债Debentures payable&&&&&应付公司债溢价(折价)Premium(discount)on debentures payable&&&&一年以上的应付款项Payables due after one year&&其他负债OTHER LIABILITES&&&&&筹建期间汇兑收益Exchange gain during start-up period&&递延投资收益Deferred gain on investments&&&递延税款贷项Deferred taxes credit&&&&其他递延贷项Other deferred credit&&&&待转销汇兑收益Unamortized exchange gain&&&&所有者权益:OWNERS' EQUITY&&&&&实收资本Paid in capital&&&&其中:中方投资Including:Chinese investment&&&&&其中:外方投资Including:Foreign investment&&&&&已归还投资Investment returned&&&&&资本公积Capital surplus&&&&&储备基金Reserve fund&&&&&企业发展基金Enterprise expansion fund&&&&利润归还投资Profits capitalised on return of investment&本年利润current year profit&&&&未分配利润Undistributed profits&&&&&主营业务收入Revenue from main operation&&&主营业务成本Cost of main operation&&&主营业务税金及附加Tax and additional duty of main operation主营业务利润Income from main operation&&&其他业务利润Incom from other operation&&&营业费用Operating expense&&&&&管理费用General and administrative expense&&&财务费用Financial expense&&&&&利息支出Interest expense&&&&&汇兑损失Exchange loss&&&&&营业利润Operating Income&&&&&投资收益Investment income&&&&&营业外收入Non-operating income&&&&&营业外支出Non operating expense&&&&利润总额Income before tax&&&&所得税income tax&&&&&净利润Net income& &
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资产负债表~中英文对照~样表
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资产负债表~中英文对照~样表
官方公共微信资产负债表中英版, 留着,以后会用到
Balance Sheet
资产负债表&ASSETSLINENO.At the Beginning of the YearAt the Endof the YearLIABILITIES ANDOWNERS& EQUITYLINENO.At the Beginning of the YearAt the Endof the Year资产行次年初数期末数负债和所(fu4 zhai4 he2 suo3)有者权益行次年初数期末数
Current Assets:
流动资产:
Current Liabilities:
流动负债Cash and Cash Equivalents货币资金Short-term Loans短期借款Trading Financial Assets交易性金融资产Trading Financial Liabilities交易性金融负债Short-term Investment短期投资Notes Payable应付票据Notes Receivable应收票据Accounts Payable应付账款Dividends Receivable应收股利Advances from Customers&预收账款Interest Receivable应收利息Accrued Payroll应付工资Accounts Receivable应收账款Welfare Payable应付福利费Other Receivables其他应收款Profit (Dividends) Payable应付利润(股利)Accounts Prepaid预付账款Interest Payable应付利息Futures Margin期货保证金Taxes Payable应交税金(ying jiao shui jin)Subsidies Receivable应收补贴款Other Payable to Government其他应缴款Export Rebates Receivable应收出口退税Other Payables其他应付款Inventories存货Accrued Expenses预提费用Deferred and Prepaid Expense待摊费用Accrued Liabilities预计负债Net Loss of Current Assets to Be Settled待处理流动资产净损失Deferred Income递延收益Long-term Debt InvestmentDue Within One Year固定资产净值 净额&一年内到期的长期债权投资Long-term LiabilitiesDue Within One Year一年内到期的长期负债Other Current Assets其他流动资产Other Current Liabilities其他流动负债Total Current Assets流动资产合计Total Current Liabilities流动负债合计
Non-current Assets
非流动资产:
Non-current Liabilities:
非流动负债Available-for-Sale Financial Assets可供出售的金融资产Long-term Loans长期借款Held-to-maturity Investment持有至到期资产Bonds Payable应付债券Long-term Accounts Receivable长期应收款Long-term Accounts Payable长期应(chang2 qi1 ying1)付款Investment Real Estate投资性房地产Special Accounts Payable专项应付款
Long-term Investment:长期投资Deferred Income Tax Liabilities递延所得税负债固定资产净值 净额&
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