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1、财务管理财务表格会计中英文账户与术语表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AccountingObjectives会计假设AccountingAssumptions会计要素AccountingElements会计原则AccountingPrinciples会计实务过程AccountingProcedures财务报表FinancialStatements财务分析FinancialAnalysis会计主体假设Separate-entityAssumptio
2、n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OwnersEquity收入Revenue费用Expense收益Ine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Consis
3、tentPrinciple可比性原则ComparabilityPrinciple重大性原则MaterialityPrinciple稳健性原则ConservatismPrinciple权责发生制AccrualBasis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RetainedEarning（2）会计循环会计循环AccountingProcedure/Cycle会计信息系统Accountinginf
4、ormationSystem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Closingentries（3）现金与应收
5、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）银行对帐单Bankstatement银行存款调节表Bankreconciliationstatement在途存款Outstandingdeposit在途支票Outstandingcheck应付凭单Voucherspayable应收帐款Accountreceivable应收票据Notereceivable起运点交货价F.O.Bshippingpoint目的地交货价F.O.Bdestinati
6、onpoint商业折扣Tradediscount现金折扣Cashdiscount销售退回及折让Salesreturnandallowance坏帐费用Baddebtexpense备抵法Allowancemethod备抵坏帐Baddebtallowance损益表法Inestatementapproach资产负债表法Balancesheetapproach帐龄分析法Aginganalysismethod直接冲销法Directwrite-offmethod带息票据Interestbearingnote不带息票据Non-interestbearingnote出票人Maker受款人Payee本金Princ
7、ipal利息率Interestrate到期日Maturitydate本票Promissorynote贴现Discount背书Endorse拒付费Protestfee（4）存货存货Inventory商品存货Merchandiseinventory产成品存货Finishedgoodsinventory在产品存货Workinprocessinventory原材料存货Rawmaterialsinventory起运地离岸价格F.O.Bshippingpoint目的地抵岸价格F.O.Bdestination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodici
8、nventory永续盘存Perpetualinventory购货Purchase购货折让和折扣Purchaseallowanceanddiscounts存货盈余或短缺Inventoryoveragesandshortages分批认定法Specificidentification加权平均法Weightedaverage先进先出法First-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LowerofcostormarketorLCM市价Marketvalue重置成本Replacementcost可变
9、现净值Netrealizablevalue上限Upperlimit下限Lowerlimit毛利法Grossmarginmethod零售价格法Retailmethod成本率Costratio（5）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Faceva
10、lue,Parvalue债券折价Discountonbonds债券溢价Premiumonbonds票面利率Contractinterestrate,statedrate市场利率Marketinterestratio,Effectiverate普通股CommonStock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-int
11、erestmethodofamortization（6）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Depreciationcost净值Netvalue在建工程Construction-in-process磨损Wearandtear过时Obsolescence直线法Straight-linemethod
12、（SL）工作量法Units-of-productionmethod（UOP）加速折旧法Accelerateddepreciationmethod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Minimumleasepayments（7）无形资产无形资产
13、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Amortization（8）流动负债负债Liability流动负债Currentliability应付帐款Accountpayable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Pr
14、epaymentsbycustomers存入保证金Refundabledeposits应付费用Accrualexpense增值税valueaddedtax营业税Businesstax应付所得税Inetaxpayable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Permanent
15、difference时间性差异Timingdifference应付税款法Taxespayablemethod纳税影响会计法Taxeffectaccountingmethod递延所得税负债法Deferredinetaxliabilitymethod（9）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
