《会计学》课程教学资源（文献资料）专业词汇中英文对照

会计Accounting会计职能Accountingfunction会计反映Accountingreflection会计监督Accounting supervision会计对象Accountingitem会计要素Accountingelements财务会计Financialaccounting管理会计Managementaccounting企业会计Enterpriseaccounting会计等式Accountingequation资产Assets负债Liabilities收入Revenue所有者权益Owner'sequity费用Expenses利润Profits收付实现制Cash-basisaccounting权责发生制Accrual-basisaccounting会计制度Accountingregulations会计准则Accounting standards会计主体Accountingentity持续经营Going-concern会计期间Accountingperiod货币计量Moneymeasurement会计循环账户AccountAccountingcycle总分类账明细分类账SubsidiaryLedger General ledger会计科目会计分录Journal entryAccount title原始凭证 Source document记账凭证Journal Voucher日记账Journal复式记账法Double-entry accountingmethod收款凭证Receiptvoucher付款凭证Payment voucher转账凭证Transfervoucher试算平衡Trial balance调整分录Adjustingentries结账Closingaccount过账Posting对账Checking货币资金Monetarycapital银行存款Bankdeposits银行汇票Bankdraft银行本票Banker'snote支票Check商业承兑汇票Tradeacceptance银行承兑汇票Bankacceptance信用卡Creditcard库存现金流动资产CurrentassetsCashonhand应收账款应收票据NotereceivableAccountreceivable商业折扣现金折扣CashdiscountTradediscount坏账费用Baddebtexpense备抵法Allowancemethod直接冲销法未达账项AccountintransitDirectwrite-offmethod票据贴现Discountingofbills预付账款Accountsprepaid其他应收款Otherreceivables背书Endorse个别计价法Specificidentification存货Inventory原材料+rawmaterial材料采购Materialpurchase库存商品Goodsonhand材料成本差异Material costvariance永续盘存制Perpetualinventory先进先出法First-in,first-out实地盘存制加权平均法WeightedaverageJPeriodicinventory成本与可变现净值熟低Lower of cost or net realizable value存货跌价准备Inventorydepreciationreserves投资Investment金融工具FinancialInstrument金融资产Financialasset交易性金融资产Heldfortradingfinancial assets投资收益Investmentincome公允价值变动损益Profit and loss from fair value changes成本法Costmethod持有至到期投资Held-to-maturityinvestment权益法Equitymethod长期股权投资Long-terminvestmentonstock固定资产Fixedassets年限平均法Straight-linemethod原始价值Originalvalue年数总和法Sum-of-the-years-digitsmethod净值工作量法NetvalueUnits-of-productionmethod无形资产Intangibleassets双倍余额递减法Double-decliningbalancemethod折旧Depreciation长期资产Long-termassets投资性房地产Investmentrealestate商誉Goodwill融资租赁Financelease经营租赁Operatinglease长期待摊费用Long-termdeferredexpenses流动负债负债LiabilitiesCurrent liabilities

会计Accounting 会计职能Accounting function 会计反映 Accounting reflection 会计监督Accounting supervision 会计对象Accounting item 会计要素Accounting elements 财务会计Financial accounting 管理会计Management accounting 企业会计Enterprise accounting 会计等式Accounting equation 资产Assets 负债Liabilities 所有者权益Owner's equity 收入Revenue 费用Expenses 利润Profits 收付实现制Cash-basis accounting 权责发生制Accrual-basis accounting 会计制度Accounting regulations 会计准则Accounting standards 会计主体 Accounting entity 持续经营 Going-concern 会计期间Accounting period 货币计量Money measurement 会计循环 Accounting cycle 账户 Account 总分类账 General ledger 明细分类账 Subsidiary Ledger 会计科目 Account title 会计分录 Journal entry 原始凭证 Source document 记账凭证 Journal Voucher 日记账 Journal 复式记账法Double-entry accounting method 收款凭证 Receipt voucher 付款凭证  Payment voucher 转账凭证Transfer voucher 试算平衡 Trial balance 调整分录 Adjusting entries 结账 Closing account 过账Posting 对账Checking 货币资金Monetary capital 银行存款Bank deposits 银行汇票Bank draft 银行本票Banker's note 支票Check 商业承兑汇票Trade acceptance 银行承兑汇票Bank acceptance 信用卡Credit card 库存现金 Cash on hand 流动资产 Current assets 应收账款 Account receivable 应收票据 Note receivable 商业折扣 Trade discount 现金折扣 Cash discount 坏账费用 Bad debt expense 备抵法 Allowance method 直接冲销法 Direct write-off method 未达账项Account in transit 票据贴现Discounting of bills 预付账款Accounts prepaid 其他应收款Other receivables 背书 Endorse 存货 Inventory 个别计价法 Specific identification 原材料 raw material 材料采购 Material purchase 库存商品 Goods on hand 材料成本差异 Material cost variance 永续盘存制 Perpetual inventory 先进先出法 First-in, first-out 实地盘存制 Periodic inventory 加权平均法 Weighted average 成本与可变现净值孰低    Lower of cost or net realizable value 存货跌价准备 Inventory depreciation reserves 投资I nve stme nt 金融工具Fi na nc i a l I nstr ume nt 金融资产Fi na nc i a l a ss e t 交易性金融资产He l d f or tr a di ng fi na nc i a l a ss e ts 投资收益I nve stme nt i nc ome 公允价值变动损益 Pr ofit a nd l oss fr om f a ir va l ue c ha nge s 成本法Cost me t hod 持有至到期投资He l d-t o-ma t urit y i nve stme nt 权益法Equit y me t hod 长期股权投资Long-t e rm i nve stme nt on st oc k 固定资产Fixed assets 年限平均法Straight-line method 原始价值Original value 年数总和法Sum-of-the-years-digits method 净值  Net value 工作量法   Units-of-production method 无形资产Intangible assets 双倍余额递减法Double-declining balance method 折旧Depreciation 长期资产Long-term assets 投资性房地产Investment real estate 商誉 Goodwill 经营租赁Operating lease 融资租赁Finance lease 长期待摊费用Long-term deferred expenses 负债 Liabilities 流动负债 Current liabilities

短期借款short-termborrowings应付账款Accountspayable预收账款应付职工薪酬PayrollPayableAdvancereceipts应交税费增值税Value-addedtaxTaxespayable营业税Businesstax消费税Consumertax长期借款应付利息Long-term loansAccrued Interest Payable应付债券或有负债Bonds PayableContingent liabilities所有者权益实收资本 Owners' equityPaid-in capital资本公积留存收益Retained earningsCapitalsurplus盈余公积未分配利润UndistributedprofitSurplus reserve利润分配AllocationofProfits股本溢价Stockpremium优先股Preferred share普通股Common share收入Revenue费用Expenses利润总额Totalprofit净利润Netincome营业利润OperatingProfit营业税金及附加Businesstaxes andsurcharges主营业务收入Primeoperatingrevenue其他业务收入Otherbusiness income主营业务成本Primeoperatingcost其他业务成本Otheroperatingcost财务费用Financialexpenses销售费用Sellingexpenses管理费用Administrativeexpenses生产成本Costofproduction营业外收入Non-operatingincome营业外支出Non-operatingexpenses会计报表Financialstatements会计报表附注Notestofinancialstatements年度会计报表Annual financial statements中期会计报表Interimfinancial statements利润表Incomestatement资产负债表Balancesheet现金流量表Statementofcashflows经营活动产生的现金流量Cashflowsfromoperatingactivities投资活动产生的现金流量Cashflowsfrominvestingactivities筹资活动产生的现金流量Cashflows from financingactivities所有者权益（或股东权益）变动表Statementofchangesinowner’s（Stockholders）Equity会计报表分析Analysisoffinancialstatement审计报告Auditreport比率分析法Rationanalysisapproach趋势分析法Trendanalysisapproach因素替代法Factorsubstitutionapproach短期偿债能力Short-termsolvency速动比率Quickratio/Acidtestratio流动比率Currentratio现金比率Cashratio期偿债能力Long-termsolvency资产负债率Asset-liabilityratio营运能力Operationcapacity应收款项周转率Accountsreceivableturnover存货周转率Inventoryturnover现金周期Cashcycle净资产收益率RatioofreturnonEquity，ROE盈利能力Earningpower市盈率Price/earnings ratio,PE每股收益EarningsPerShare，EPS杜邦分析法DuPontAnalysis总资产报酬率Returnonassets，ROA毛利率Gross margin ratio成本性态Costbehavior固定成本Fixedcosts变动成本Variablecosts混合成本Mixedcost高低点法High-lowpointsmethod散点图法Dotgraphmethod最小平方法LeastSquaremethod本量利分析Cost-Volume-ProfitAnalysis盈亏平衡点Break-evenpoint会计预测Accountingforecast会计控制Accountingcontrol全面预算Overallbudget固定预算Fixedbudget弹性预算Flexiblebudget零基预算法Zero-basebudget滚动预算法Rollingbudget差量分析法differentialanalysis标准成本控制Standardcostcontrol成本中心Costcenter利润中心Profitcenter投资中心Investmentcenter经济附加值EconomicValueAdded.EVA业绩评价Performanceevaluation平衡计分卡BalancedScoreCard,BSC

短期借款 short-term borrowings 应付账款 Accounts payable 预收账款 Advance receipts 应付职工薪酬 Payroll Payable 应交税费 Taxes payable 增值税 Value-added tax 营业税 Business tax 消费税 Consumer tax 长期借款 Long-term loans 应付利息 Accrued Interest Payable 应付债券 Bonds Payable 或有负债 Contingent liabilities 所有者权益 Owners' equity 实收资本 Paid-in capital 资本公积 Capital surplus 留存收益 Retained earnings 盈余公积 Surplus reserve 未分配利润 Undistributed profit 利润分配 Allocation of Profits 股本溢价 Stock premium 优先股Preferred share 普通股 Common share 收入 Revenue 费用 Expenses 净利润 Net income 利润总额 Total profit 营业利润 Operating Profit 营业税金及附加Business taxes and surcharges 主营业务收入 Prime operating revenue 其他业务收入 Other business income 主营业务成本Prime operating cost 其他业务成本Other operating cost 销售费用Selling expenses 财务费用Financial expenses 管理费用Administrative expenses 生产成本Cost of production 营业外收入Non-operating income 营业外支出Non-operating expenses 会计报表 Financial statements 会计报表附注 Notes to financial statements 年度会计报表 Annual financial statements 中期会计报表 Interim financial statements 资产负债表 Balance sheet 利润表 Income statement 现金流量表 Statement of cash flows 经营活动产生的现金流量 Cash flows from operating activities 投资活动产生的现金流量 Cash flows from investing activities 筹资活动产生的现金流量 Cash flows from financing activities 所有者权益 （或股东权益）变动表 Statement of changes in owner’s （Stockholders’） Equity 会计报表分析Analysis of financial statement 审计报告Audit report 趋势分析法Trend analysis approach 比率分析法Ration analysis approach 因素替代法Factor substitution approach 短期偿债能力Short-term solvency 流动比率Current ratio 速动比率Quick ratio/Acid test ratio 现金比率Cash ratio 期偿债能力Long-term solvency 资产负债率Asset-liability ratio 营运能力Operation capacity 应收款项周转率Accounts receivable turnover 存货周转率Inventory turnover 现金周期Cash cycle 净资产收益率Ratio of return on Equity，ROE 盈利能力Earning power 市盈率  Price/earnings ratio，PE 每股收益Earnings Per Share，EPS 杜邦分析法 DuPont Analysis 总资产报酬率Return on assets，ROA 毛利率  Gross margin ratio 成本性态Cost behavior 固定成本Fixed costs 变动成本Variable costs 混合成本Mixed cost 高低点法High-low points method 散点图法Dot graph method 最小平方法Least Square method 本量利分析Cost-Volume-Profit Analysis 盈亏平衡点Break-even point 会计预测Accounting forecast 会计控制Accounting control 全面预算Overall budget 固定预算Fixed budget 弹性预算Flexible budget 零基预算法Zero-base budget 滚动预算法Rolling budget 差量分析法differential analysis 标准成本控制Standard cost control 成本中心Cost center 利润中心Profit center 投资中心Investment center 经济附加值Economic Value Added, EVA 业绩评价Performance evaluation 平衡计分卡Balanced Score Card,BSC