会计实用英语术语.docx

1. Accounting(会计)
The process of indentifying,recording,summarizing,and reporting economic information to dicision makers.
2.Financial accounting(财务会计)
The field of accounting that serves external decision makers,such as stockholders,suppliers,banks,and government agencies.
3.Management accounting(管理会计)
The field of accounting that serves internal decision makers,such as top executives,department heads,hosptil administrators,and people at other management levels within an or organization.
4.Annual report(年报)
A combination of financial statements,management discussion and analysis,and graphs and charts that is provided annually to investors.
5.Balance sheet (statement of financial position,statement of financial condition)(资产负债表)
A financial statement that shows the financial status of a business entity at a particular instant in time.
6.Balance sheet equation(资产负债方程式)
Assets = Liabilities + Owners' equity.
7.Assets(资产)
Economic resources that are expected to help generate future cash inflows or help reduce future cash outflows.
8.Liabilities (负债)
Economic obligations of the arganization to outsiders ,or claims against its assets by outsiders.
9.Owners’ equity （所有者权益
The residual interest in the organization’s assets after deducting liabilities.
10.Notes payable （应付票据）
Promissory notes that are evidence of a debt and state the terms of payment.
11.Entity （实体）
An organization or a section of an organization that stands apart from other organization and individuals as a separate economis unit.
12.Transaction （交易）
Any event that both affects the financial position of an entity and be reliably recorded in money terms.
13.Inventory （存货）
Goods held by a company for the purpose of sale to customers.
14.Account （帐户）
A summary record of the changes in a particular assets,liability,or oweners’ equity.
15.Open account （贸易账户，来往帐目）
Buying or selling on credit, usually by just an “authorized signature” of the buyer.
16.Account payable （应付帐款）
A liability that results from a purchase of goods or services on open account.
17.Creditor (债权人)
A person or antity to whom money is owed.
18.Debtor (债务人)
A person or entity that owes money to another.
19.Sole proprietorship (个体经营、独资经营)
A separate organization with a single owner.
20.Partnership (合伙)
A form of organization that joins two or more individuals together as co-owners
2. 21.Corporation (公司)
A business organization that is created by individual state laws.
22.Limited liability (有限责任)
A feature of the corporate form of organization whereby corporate creditors ordinarily have claims against the corporate assets only.The owners’ assets are not subject to the creditors’ grasp.
23.Publicly owned (公有)
A corporation in which shares in the ownership are sold to the public.
24.Privately owned (私有)
A corporation owned by a family,a small group of shareholders,or a single individual,in which shares of ownership are not publicly sold.
25.Stockholders’ equity (shareholders’ equity) （股东权益）
Owners’ equity of a corporation.The excess of assets over liabilities of a corporation.
26.Paid-in capital（实际投入资本）
The total capital investment in a corporation by its owners both at and subsequent to the inception of business.
27.Par value（票面值）
The nominal dollar amount printed on stock certificates.
28.Common stock (capital stock) （普通股）
Stock representing the class of owners having a “residual” ownership of a corporation.
29.Auditor （审计师）
A person who examines the information used by managers to prepare the financial statements and attests to the credibility of those statements.
30.Certified public accountant (CPA) （注册会计师）
In the United States, a person earns this designation of education,qualifying experience,and the passing of a 2-day written national examination.
31.Audit （审计）
An examination of transactions and financial statement made in accordance with generally accepted auditing standards.
32.Auditor’s opinion(independent opinion) （审计师意见）
A report describing the auditor’s examination of transaction and financial statements. It is included with the financial statements in an annual report issued by the corporation.
33. Fiscal year (会计、财政年度)
The year established for accounting purposes.
34.Interim periods (中期)
The time spans established for accounting purposes that are less than a year.
35.Revenues(sales) (收入OR商品销售收入)
Increases in owners’ equity arising from increases in assets received in exchange for the delivery of goods or services to customers.
36.Expenses （费用）
Decreases in owners’ equity that arise because goods or services are delivered to customers.
37.Income (profit ,earnings) （收益、利润）
The excess of revenues over expenses.
38.Retained income(retained earnings,reinvested earnings) (未分配利润)
Additional owners’ equity generated by income or profits.
39.Accrual basis （应计制、权责发生制）
Accounting method that recognizes the impact of transactions on the financial statements in the time periods when revenues and expenses occur.
40.Cash basis （收付实现制）
Accounting method that recognizes the impact of transactions on the financial statements only when cash is received or disbursed.
3. 42.Product costs （产品成本）
Costs that are linked with revenues and are charged as expenses when the related revenues is recognized.
43.Cost of goods sold (cost of sales) （销售成本）
The original acquisition cost of the inventory that was sold to customers during the reporting period.
44.Matching （配比）
The recording of expenses in the same time period as the related revenues are recognized.
45.Period costs （期间成本）
Items identified directly as expenses of the time period in which they are incurred.
46.Cost recovery
The concept by which some purchases of goods or services are recorded as assets because their costs are expected to be recovered in the form of cash inflows(or reduced cash outflows) in future period.
47.Depreciation （折旧）
The systematic allocation of the acquisition cost of long-lived of fixed assets to the expenses accounts of particular periods that benefit from the use of the assets.
48.Net income （净利润）
The remainder after all expenses has been deducted from revenues.
49.Income statement (statement of earnings, operating statement) (收益表)
A report of all revenues and expenses pertaining to a specific time period.
50.Statement of cash flows (cash flow statement) （现金流量表）
A required statement that reports the cash receipts and cash payments of an entity during a particular period.
51.Net loss （净损失）
The difference between revenues and expenses when expenses exceed revenues.
52.Cash dividends （现金股利）
Distribution of cash to stockholders that reduce retained income.
53.Statement of retained income （利润分配表）
A statement that lists the beginning balance in retained income, followed by a description of any changes that occurred during the period, and the ending balance.
54.Statement of income and retained income （收入及利润分配表）
A statement that included a statement of retained income at the bottom of an income statement.
55.Earnings per share (EPS) （每股收益）

Net income divided by average number of common shares outstanding.

56.Price-earnings ratio (P-E) （市盈率）

Market price per share of common stock divided by earnings per share of common stock.

57.Dividend-yield ratio (股息率)

Common dividends per share dividend by market price per share.

58.Dividend-payout ratio （派息率）

Common dividends per share dividend by earnings per share.

59.Double-entry system （复试记账法）

The method usually followed for recording transactions, whereby at least two accounts are always affected by each transaction.

60.Ledger (分类账)

The records for a group of related accounts kept current in a systematic manner.
4. 61.General ledger （总分类账）

The collection of accounts that accumulates the amounts reported in the major financial statements.

62.T-account （T形账户）

Simplified version of ledger accounts that takes the form of the capital letter T.

63.Balance （余额）

The difference between the total left-side and right-side amounts in an account at any particular time.

64.Debit （借方）

An entry or balance on the left side of an account.

65.Credit （贷方）

An entry or balance on the right side of an account.

66.Charge (Debit)

A word often used instead of debit.
67.Source documents (原始凭证)
The supporting original records of any transactions.
68.Book of original entry （原始分录帐本）
A formal chronological record of how the entity’s transactions affect the balances in pertinent accounts.
69.General journal (普通日记账)
The most common example of a book of original entry; a complete chronological record of transactions.
70.Trial balance (试算表)
A list of all accounts in the general ledger with their balance.
71.Journalizing （记入分类帐）
The process of entering transactions into the journal.
72.Journal entry （日记帐分录）
An analysis of the affects of a transaction on the accounts, usually accompanied by an explanation.
5. 81.Accumulated depreciation (allowance for depreciation) （累计折旧）
The cumulative sum of all depreciation recognized since the date of acquisition of the particular assets described.
82.Data processing 数据处理
The totality to the procedures used to record, analyze store, and report on chosen activities.
83.Explicit transactions (显性交易)
Events such as cash receipts and disbursements, credit purchases, and credit sales that trigger nearly all day-to-day routine entries.
84.Implicit transactions （非显性交易）
Events (such as the passage of time) that do not generate source documents or visible evidence of the event and are not recognized in the accounting records until the end of an accounting period.
85.Adjustments (adjusting entries) （调帐）
End-of-period entries that assign the financial effects of implicit transactions to the appropriate time periods.
86.Accrue (应计)
To accumulate a receivable or payable during a given period even though no explicit transactions occurs.
87.Unearned revenue (revenue received in advance, deferred revenue, deferred credit) （未实现收入）
Revenue received and recorded before it is earned.
88.Pretax income （税前利润）
Income before income taxes.
89.Classified balance sheet (分类资产负债表)
A balance sheet that groups the accounts into subcategories to help readers quickly gain a perspective on the company’s financial position.
90.Current assets （流动资产）
Cash plus assets that are expected to be converted to cash or sold or consumed during the next 12 months or within the normal operating cycle if longer that a year.
91.Current liabilities （流动负债）
Liabilities that fall due within the coming year or within the normal operating cycle if longer than a year.
92.Working capital （营运资金、资本）
The excess of current assets over current liabilities.
93.Solvency （偿付能力）
An entity’s ability to meet its immediate financial obligations as they become due.
94.Current ratio (working capital ratio) （流动比率）
Current assets divided by current liabilities.
Current ratio = Current assets / Current liabilities.
6. 95.Report format （报表格式之一）
A classified balance sheet with the assets at the top.
Example:
Balance Sheet, January 31,20X2
Assets 1999 1998
Current assets
Cash
Accounts receivable
……
Total current assets

Long-term assets

Store equipment

Accumulated depreciation

Total assets

Liabilities and Owners’ Equity 1999 1998

Current liabilities

Note payable

Accounts payable

…

Total current liabilities

Stockholder’s equity

Paid-in capital

Retained income

Total liabilities and owners’ equity

96.Account format （报表格式之二）

A classified balance sheet with the assets at the left.

Example:

Balance Sheet, January 31,20X2
Assets Liabilities and Owners’ Equity
Current assets Current liabilities
Cash Note payable
Accounts receivable Accounts payable
… …
Total current assets Total current liabilities
Long-term assets Stockholder’s equity
Store equipment Paid-in capital
Accumulated depreciation Retained income
Total Total
97.Single-step income statement (单一步骤收入表)
An income statement that groups all revenues together and then lists and deducts all expenses together without drawing any intermediate subtotals.
98.Multiple-step income statement (复合步骤收入表)
An income statement that contains one or more subtotals that highlight significant relationships.
99.Gross profit (gross margin) （毛利）
The excess of sales revenue over the cost of the inventory that was sold.
100.Operating income (operating profit) （营业收入）
Gross profit less all operating expenses.
7. 101.Profitability （收益能力）
The ability of a company to provide investors with a particular rate of return on their investment.
102.Gross profit percentage (gross margin percentage) （毛利率）
Gross profit divided by sales.
Gross profit percentage=Gross profit / Sales
103.Return on sales ratio （销售收益率）
Net income divided by sales,
104.Return on stockholders’ equity ratio （股东权益收益率）
Net income divided by invested capital (measured by average stockholder’s equity
8. 新会计准则英汉对照目录
Effective 2007 for Listed Companies
1. 企业会计准则－－－－－－－－-基本准则
（Accounting Standard for Business Enterprises - Basic Standard）
2. 企业会计准则第1 号－－－－－－－－-存货
（Accounting Standard for Business Enterprises No. 1 - Inventories）
3. 企业会计准则第2 号－－－－－－－－-长期股权投资 （Accounting Standard for Business Enterprises No. 2 - Long-term equity investments）
4. 企业会计准则第3 号－－－－－－－－-投资性房地产
（Accounting Standard for Business Enterprises No. 3 - Investment properties）
5. 企业会计准则第4 号－－－－－－－－-固定资产
（Accounting Standard for Business Enterprises No. 4 - Fixed assets）
6. 企业会计准则第5 号－－－－－－－－-生物资产
（Accounting Standard for Business Enterprises No. 5 - Biological assets）
7. 企业会计准则第6 号－－－－－－－－-无形资产
（Accounting Standard for Business Enterprises No. 6 - Intangible assets）
8. 企业会计准则第7 号－－－－－－－－-非货币性资产:) （Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets）
9. 企业会计准则第8 号－－－－－－－－-资产减值
（Accounting Standard for Business Enterprises No. 8 - Impairment of assets）
10. 企业会计准则第9 号－－－－－－－－-职工薪酬 （Accounting Standard for Business Enterprises No. 9 – Employee compensation ）

11. 企业会计准则第10 号－－－－－－－－企业年金基金

（Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund）

12. 企业会计准则第11 号－－－－－－－－股份支付

（Accounting Standard for Business Enterprises No. 11 - Share-based payment）

13. 企业会计准则第12 号－－－－－－－－债务重组

（Accounting Standard for Business Enterprises No. 12 - Debt restructurings）

14. 企业会计准则第13 号－－－－－－－－或有事项

（Accounting Standard for Business Enterprises No. 13 - Contingencies）

15. 企业会计准则第14 号－－－－－－－－收入

（Accounting Standard for Business Enterprises No. 14 - Revenue）

16. 企业会计准则第15 号－－－－－－－－建造合同

（Accounting Standard for Business Enterprises No. 15 - Construction contracts）

17. 企业会计准则第16 号－－－－－－－－政府补助

（Accounting Standard for Business Enterprises No. 16 - Governme