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1、常用会计名词（中英文对照）常用会计名词（中英文对照）accelerated depreciation method 加速折旧法account 账户account payable 应付账款account receivable 应收账款accountant 会计师、会计人员accounting 会计accounting cycle 会计循环accounting equation 会计等式accounting information system 会计信息系统accrual-basis accounting 应计制会计、权责发生制会计accrued expense 应计费用、预提费用accrued
2、revenue 应计收入accumulated depreciation 累计折旧acid-test ratio 酸性测试比率，速动比率additional paid-in capital 超额缴入股本adjusted trial balance 整后试算平衡表adjusting entry 调整分录aging-of-accounts method 账龄分析法allowance for doubtful accounts 呆帐准备备抵allowance for uncollectible accounts 坏帐准备allowance method 备抵法amortization 摊销 分期偿还
3、asset 资产audit 审计authorization of stock 额定股本average-cost method 平均成本法bad-debt expense 坏帐费用balance sheet 资产负债表bank reconciliation 银行存款余额调节表bank statement 银行对账单board of directors 董事会bond 债券bond discount 债券折价bond premium 债券溢价book value 账面价值brand names 商标breakeven point 保本点、盈亏平衡点budget 预算capital 资本、资金cap
4、ital expenditure 资本性支出cash budget 现金预算cash disbursements journal 现金支出日记账cash flow 现金流量cash payment journal 现金支出日记账cash receipts journal 现金收入日记账cash-basis accounting 现金收付制会计certified management accountant(CMA) 注册管理会计师certified public accountant(CPA) 注册公共会计师chart of accounts 会计科目表check register 支票登记簿c
5、losing entries 结账分录closing the accounts 结账collection period 收账日期common stock 普通股conservatism 保守主义、稳健原则contingent liability 或有负债contra account 备抵账户control account 统驭账户controller 主记长copyright 版权corporation 公司cost allocation 成本归集cost of capital 资本成本cost of good sold 商品销售成本cost of goods available for sa
6、le 可供销售商品成本cost of sales 销售成本cost-benefit analysis 成本-效益分析credit 贷credit memorandum or credit memo 贷项备忘录creditor 债权人current asset 流动资产current liability 流动负债current ratio 流动比率database 数据库days sales in receivablesdebit 借debit memo 借项备忘录debt ratio 负债比率debtor 债务人deferred revenue 递延收入depletion expense 折耗
7、费用deposit in transit 未达账项depreciation 折旧direct cost 直接成本direct write-off method 直接注销法disclosure principle 充分披露原则dividends 股利double-declining-balance depreciation method 双倍余额递减法due date 到期日earnings per share 每股收益efficient capital market 有效资本市场employee compensation 员工薪酬entity 实体estimated residual valu
8、e 预估残余价值expense 费用extraordinary gains and loss 营业外收入和支出financial accounting 财务会计Financial Accounting Standards Board(FASB) 财务会计准则委员会financial budget 财务预算financial statements 财务报表finished goods inventory 完工产品存货（产成品、库存商品）first-in, first-out 先进先出法fiscal year 会计年度fixed asset 固定资产fixed cost 固定成本flexible
9、budget 弹性预算foreign-currency exchange rate 汇率franchises 特许经营权general journal 普通日记账general ledger 总账generally accepted accounting principles(GAAP) 公认会计原则goodwill 商誉gross margin 总边际gross profit 毛利gross profit percentage 毛利率historical cost 历史成本horizontal analysis 水平分析法imprest system 定额备用金制income from op
10、erations 主营业务收入income statement 利润表、损益表income summary 收益汇总indirect cost 间接成本intangible asset 无形资产interest rate 利率internal control 内部控制inventory 存货inventory turnover 存货周转率invoice 发票journal 日记账last-in, first-out(LIFO) 后进先出法lease 租赁ledger 分类账lesser 承租者lessor 出租者liability 负债licenses 执照liquidation 清偿liqu
11、idity 偿付能力long-term asset 长期资产long-term liability 长期负债low-of-cost-or-market rule 成本与市价孰低法maker of a note 出票人management accounting 管理会计market value 市价matching principle 配比原则materials inventory 库存原材料maturity date 到期日maturity value 到期价值merchandising company 商业企业mixed cost 混合成本mortgage 抵押multi-step inco
12、me statement 多步式损益表net earnings 净收益net income 净收益net loss 净损失net present value 净现值net profit 净利润net purchases 购货净额net sales 销售净额nominal account 名义账户nonsufficient funds check 空头支票（资金不足支票）normal balance 正常余额note payable 应付票据note period 票据期限note receivable 应收票据note term 票据条款operating cycle 营运周期operatin
13、g expense 营业费用operating income 营业收入operating lease 经营性租赁opportunity cost 机会成本other expense 其它费用other revenue 其他收入outstanding check 未处理支票outstanding stock 发行在外股票owner withdrawals 业主提款owners equity 股东权益、所有者权益、业主权益paid-in capital 缴入股本par value 每股面值parent company 母公司partnership 合伙patent 专利权payroll 工资per
14、iodic inventory system 定期盘存制、实地盘存制permanent account 永久账户perpetual inventory system 账面盘存制、永续盘存制petty cash 零用现金plant asset 厂场资产post closing trial balance 结账后试算平衡表posting 结账preferred stock 优先股prepaid expense 预付费用、待摊费用principle 本金proprietorship 独资purchases journal 购货日记账quick ratio 速动比率rate of return on
15、common stockholders equity 普通股股东权益收益率rate of return on total assets 总资产报酬率real account 实账户retained earnings 留存收益return on equity 权益报酬率revenue 收入revenue principle 收入实现制reversing entry 转回分录sales 销售收入sales discount 销售折扣sales journal 销售日记账sales on credit terms 赊销sales returns and allowance 销售退回及折让sales
16、revenue 销售收入shareholder 股东short-term note payable 短期应付票据single-step income 单步式损益表special journal 特种日记账specific-unit-cost method 个别计价法standard cost 标准成本statement of cash flows 现金流量表statement of financial position 财务状况表statement of owners equity 所有者权益变动表static budget 静态预算straight-line depreciation method 直线折旧法subsidiary company 子公司subsidiary ledger 明细分类账sunk cost 沉没成本target cost 目标成本temporary account 临时账户time value of money 货币时间价值time-period concept 会计分期假设trademark 商标transaction 交易treasury sto
