财务会计英文词汇- -
《Introduction to Financial Accounting and Cisco Report Package》,Written by Charles T.Horngren Gary L. Sundem John A. Elliott
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 economic 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 （账户）
A summary record of the changes in a particular assets,liability,or oweners’ equity.
15.Open account （未达帐户）
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.
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.
41.Recognition (确认)
A test for determining whether revenues should be recorded in the financial statements of a given period. To be recognized,revenues must be earned and realized.
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.
一些购买的货物或者接受的劳务服务以资产的概念来记录， 他们的费用预计在将来的时期被以现金流入(或者降低现金流出)的形式追回。
cost recovery即成本回收
Cost recovery “重置成本”?
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.
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.
73.Chart of accounts (科目表)
A numbered or coded list of all account titles.
74.Posting (过帐)
The transferring of amounts from the journal to the appropriate accounts in the ledge.
75.Cross-referencing (交叉检验)
The process of numbering or otherwise specifically identifying each journal entry and each posting.
76.Simple entry （简单分录）
An entry for a transaction that affects only two accounts.
77.Compound entry （复合分录）
An entry for a transaction that affects more than two accounts.
78.Contra account （对销、备抵帐户）
A separate but related account that offsets or is a deduction from a companion account. An example is accumulated depreciation.
79.Contra assets （对销资产）
A contra account that offsets an asset.
80.Book value (net book value, carrying amount, carrying value) （帐面价值）
The balance of an account shown on the books, net of any contra accounts. For example, the book value of equipment is its acquisition cost minus accumulated depreciation.
G&A??general and administrative expense 可以翻译为管理费用和总务费 也有翻译为一般费用和行政费用
当然 我还见过把管理费用翻译成 overhead expenses 或者是maintenance
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.
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.
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)
105.Generally accepted accounting principles (GAAP) （公认会计准则）
A term that applies to the broad concepts or guidelines and detailed practices in accounting, including all the conventions, rules, and procedures that make up accepted accounting practice at a given time.
106.International Accounting Standard Board(IASB) （国际会计准则委员会）
An organization changed with responsibility for developing a common set of accounting standards to be used throughout the world.
107.Reliability （可靠性）
The quality of information that assures decision makers that the information captures the conditions or events it purports to represent.
108.Going concern convention (continuity convention) （持续性假设）
The assumption that in all ordinary situations an entity persists indefinitely.
109.Materiality convention （重大性原则）
The concept that an item should be included in a financial statement if its omission or misstatement would tend to mislead the reader of the financial statements under consideration.
110.Cost-benefit criterion （成本收益原则）
As a system is changed, its expected additional benefits should exceed its expected additional costs.
111.Percentage-of-completion method （完成百分比法）
Method of recognizing revenue on long-term contracts as production occurs.
112.Sales returns (purchase return) (销售退回)
Products returned by the customer.
113. Sales allowance (purchase allowance) （销售折让）
Reduction of the original selling price.
114. Gross sales （毛收入）
Total sales revenue before deducing sales returns and allowances.
115. Net sales （净收入）
Total sales revenue deducted by sales returns and allowances.
116. Trade discounts （商业折扣）
Reductions to the gross selling price for a particular class of customers.
117. Cash discounts （现金折扣）
Reductions of invoice prices awarded for prompt payment.
118. Turnover （营业额）
A synonym for sales or revenues in many countries outside the United States.
119. Cash equivalents （现金等价物）
Highly liquid short-term investments that can easily be converted into cash.
120. Compensating balance （补偿性最低存款额）
Required minimum cash balance on deposit when money is borrowed from banks
121.Reconcile a bank statement (银行调节表)
To verify that the bank balance for cash is consistent with the accounting records.
122. Accounts receivable (trade receivables, receivables) (应收帐款)
Amounts owed to a company by customers as a result of delivering goods or services and extending credit in the ordinary course of business.
123. Uncollectible accounts (bad debts) （坏帐）
Receivables determined to be uncollectible because debtors are unable or unwilling to pay their debits.
124. Bad debts expense （坏帐损失）
The cost of granting credit that arises from uncollectible accounts.
125. Specific write-off method （冲销法）
This method of accounting for bad debt losses assumes all sales are fully collectible until proved otherwise.
126. Allowance method （备抵法）
Method of accounting for bad debt losses using estimates of the amount of sales that will ultimately be uncollectible and a contra asset account, allowance for doubtful accounts.
127. Allowance for uncollectible accounts (allowance for doubtful accounts, allowance for bad debts, and reserve for doubtful accounts) （坏帐准备）
A contra asset account that measures the amount of receivables estimated to be uncollectible.
128. Percentage of sales method （销售百分比法）
An approach to estimating bad debts expense and uncollectible accounts based on the historical relations between credit sales and uncollectibles.
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