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1、 中级财务会计专业术语中英对照第一章、 会计，商业语言会计信息 Accounting Information财务报告 Financial Report财务会计 Financial Accounting管理会计 Management Accounting成本会计 Cost Accounting税务会计 Tax Accounting注册会计师 Certified Public Accountant会计职业 Accounting Profession职业道德 Professional Ethics会计规范 Accounting Regulation会计准则 Accounting Standards会
2、计国际化 Internationalization of Accounting会计的国际协调 International Harmonization of Accounting国际会计准则 International Accounting Standards第二章、资产负债表与所有者权益变动表资产 Asset负债 Liability所有者权益 Equity资产负债表 Balance Sheet主体理论 Entity Theory业主权利轮 Proprietorship Theory第三章、利润表利润表 Income Statement持续经营理论 Income from Continuing
3、Operations单步式 Single-Step Form总括收益观 All-Inclusive Income Perspective多步式 Multiple-Step Form收入费用观 Income-Expense View当期经营业绩观 Current Income Perspective会计政策 Accounting Policy会计估计 Accounting Estimate第四章、收入与货币性资产收入 Revenue售时确认 Revenue Recognition确认 Recognition售后确认 Revenue Recognition after Sale现金 Cash In
4、 Hands售前确认 Pre-Sale Revenue Recognition银行存款 Cash in Bank 银行存款余额调节表 Statement of Bank Reconciliation赊销 Sales on Accounts商业折扣 Trade Discount现金折扣 Cash Discount销售退回与折让 Sales Returns and Allowances应收票据 Notes Receivable应收账款 Accounts Receivable坏账 Bad Debt坏账准备 Allowance for Doubtful Accounts坏账费用 Bad Notes E
5、xpense现金等价物 Cash Equivalents备抵法 Allowance Method直接核销法 Specific Write-off Method预付账款 Repaid Payment账龄法 Aging of Accounts Receivable应收票据贴现 Bank Discounting销售百分比法 Percentage of Sales Method应收账款百分比法 Percentage of Accounts Receivable Method第五章、销售成本与存货存货 Inventory销售成本 Costs of Goods Sold定期盘存制 Periodic Inv
6、entory System永续盘存制 Perpetual Inventory System个别计价法 Specific Identification先进先出法 First-in First-out Method ,FIFO后进先出法 Last-in First-out Method ,LIFO加权平均法 Weight Average Method可变现净值 Net Realizable Value移动平均法 Moving Weight Average Method稳健性原则 Conservatism Principle一致性原则 Consistency Principle成本与市价孰低法 Lo
7、wer-of-Cost-or-Market Method ,LCM第六章、长期资产及摊销长期资产 Long-Term Asset摊销 Amortization资本性支出 Capital Expenditure收益性支出 income Expenditure固定资产 Fixed Assets累计折旧 Accumulated Depreciation直线法 Straight Line Method加速折旧法 Acceleration Depreciation Method双倍余额递减法 Double Declining-Balance Depreciation Method年数总和法 Sum-of
8、-The-Years-Digits Method无形资产 Intangible Assets研究开发成本 Research &Development Costs商誉 Goodwill自创商誉 Internally Developed Goodwill外购商誉 Purchased Goodwill立即注销法 Immediate Write-off Method永久保留法 Non-Amortization Method系统摊销法 Systematical Amortization Method递耗资产 Wasting Assets折耗 Depletion递延资产 Deferred Assets o
9、r Deferred Charges第七章、长期投资于企业合并投资 investment短期投资 short-term investment长期投资 long-term investment股票投资 stock investment债券投资 bond investment直线法 straight-line method实际利率法 effective rate method成本法 cost method权益法 equity method可转换债券 convertible bond企业合并 business combination吸收合并 merger创立合并 consolidation控股合并
10、acquisition of majority interest横向合并 horizontal integration纵向合并 vertical integration混合合并 conglomeration合并财务报表 consolidated financial statements购买法 purchase method权益结合法 pooling of interest method母公司 parent company子公司 subsidiary company第八章、资本来源：负债负债 liabilities流动负债 current liabilities长期负债 long-term liabilities短期借款 short-term bank loans应付票据 notes payable带息票据 Interest-bearing notes应付账款 accounts payable不带息票据 noninterest-bearing notes应付工资 wages payable增值税 value-added tax消费税 excise应付公司债券 bonds payable信用债券 debenture抵押债券 mortgage bonds可转换公司债券 convertible bonds长期借款 long
