财务会计翻译专业术语.docx

1、财务会计翻译专业术语这是每章后面的词汇表，请各章译者按此词汇统一翻译专业术语。有些词汇可能有多于一个常见的译文，请按照第一个译文翻译。第一章p25Accounting会计Annualreport年度报告Assets资产Auditorsreport审计报告Balancesheet资产负债表Basicaccountingequation基本会计等式CertifiedPublicAccountant(CPA)注册会计师Commonstock普通股Comparativestatements比较报表Corporation股份公司Dividends股利Expenses费用Incomestatement收益

2、表，利润表Liabilities负债Managementdiscussionandanalysis(MD&A)管理层讨论和分析Netincome净收益Netloss净损失Notestothefinancialstatements财务报表附注Partnership合伙企业Retainedearnings留存收益Retainedearningsstatement留存收益表Revenue收入Sarbanes-OxleyAct萨班斯奥克斯利法案Soleproprietorship独资企业Statementofcashflows现金流量表Stockholdersequity股东权益第二章p74Class

3、ifiedbalancesheet分类资产负债表Comparability可比性Conservatism稳健性Consistency一致性，一贯性Costprinciple成本原则Currentassets流动资产Currentliabilities流动负债Currentratio流动比率Debttototalassetsratio资产负债率，负债比率Earningspershare(EPS)每股收益Economicentityassumption经济主体假设，会计主体假设FinancialAccountingStandardsBoard(FASB)财务会计准则委员会Freecashflow自

4、由现金流量Fulldisclosureprinciple充分披露原则GenerallyAcceptedAccountingPrinciples(GAAP)公认会计原则Goingconcernassumption持续经营假设Intangibleassets无形资产InternationalAccountingStandardsBoard(IASB)国际会计准则理事会Liquidity流动性，变现能力Liquidityratios流动性比率Long-terminvestments长期投资Long-termliabilities(Long-termdebt)长期负债Materiality重要性Mon

5、etaryunitassumption货币单位假设Operatingcycle营业周期Profitabilityratios获利能力比率Property,plant,andequipment地产、厂场与设备PublicCompanyAccountingOversightBoard(PCAOB)上市公司会计监管委员会Ratio比率Ratioanalysis比率分析Relevance相关性Reliability可靠性SecuritiesandExchangeCommission(SEC)证券交易委员会Solvency偿债能力Solvencyratios偿债能力比率Statementofstockh

6、oldersequity股东权益表Timeperiodassumption会计分期假设Workingcapital营运资本第三章p133Account账户Accountinginformationsystem会计信息系统Accountingtransactions会计业务Chartsofaccounts账户一览表Credit贷方Debit借方Double-entrysystem复式记账法Generaljournal普通日记账Generalledger总分类账Journal日记账Journalizing编制分录Ledger分类账Posting过账TaccountT形账户Trialbalance试

7、算表，试算平衡表第四章p195Accrual-basisaccounting权责发生制会计，应计制会计Accruedexpenses应计费用Accruedrevenues应计收入Adjustedtrialbalance调整后试算表Adjustingentries调整分录Bookvalue账面价值Cash-basisaccounting收付实现制会计，现金制会计Closingentries结账分录Contraassetaccount对销资产账户Depreciation折旧Earningsmanagement盈余管理Fiscalyear会计年度IncomeSummary收益汇总MatchingPr

8、inciple配比原则Permanentaccounts永久性账户Post-closingtrialbalance结账后试算表Prepaidexpenses(Prepayments)预付费用（预付款项）Qualityofearnings收益质量Revenuerecognitionprinciple收入确认原则Reversingentry转回分录Temporaryaccounts临时性账户Timeperiodassumption会计分期假设Unearnedrevenues未获收入Usefullife使用年限Worksheet工作底稿第五章p249Contrarevenueaccount对销收入账

9、户Costofgoodssold销售成本Grossprofit毛利Grossprofitrate毛利率Netsales销售净额Periodicinventorysystem定期盘存制Perpetualinventorysystem永续盘存制Profitmarginratio净利润率Purchaseallowance购货折让Purchasediscount购货折扣Purchaseinvoice购货发票Purchasereturn购货退回Qualityofearningsratio收益质量比率Salesdiscount销售折扣Salesinvoice销售发票Salesreturnsandallow

10、ances销售退回和折让Salesrevenue销售收入第六章p301Average-costmethod平均成本法Consignedgoods寄销品Currentreplacementcost现行重置成本Daysininventory存货周转天数Finishedgoodsinventory产成品存货First-in,first-out(FIFO)method先进先出法FOBdestination到达地交货FOBshippingpoint起运地交货Inventoryturnoverratio存货周转率Just-in-time(JIT)inventory适时存货制Last-in,first-ou

11、t(LIFO)method后进先出法LIFOreserve后进先出法储备Lower-of-cost-or-market(LCM)成本与市价孰低Rawmaterials原材料Specificidentificationmethod个别认定法，具体辨认法Weightedaverageunitcost加权平均单位成本Workinprocess在产品第七章pBankreconciliation银行存款余额调节表Bankstatement银行对账单Bonding忠诚保险契约Cash现金Cashbudget现金预算Cashequivalents现金等价物Depositsintransit在途存款Elect

12、ronicfundstransfer,EFT电子资金转账Fraud舞弊Fraudtriangle舞弊三角Internalauditors内部审计员Internalcontrol内部控制NSFcheck存款不足支票Outstandingchecks未兑现支票Pettycashfund零用现金Restrictedcash限制性现金Sarbanes-OxleyActof2002,SOX2002年萨班斯奥克斯利法案Treasurer出纳Voucher付款凭单Vouchersystem付款凭单制度第八章p410Accountsreceivable应收账款Agingtheaccountsreceivabl

13、e应收账款账龄分析Allowancemethod备抵法Averagecollectionperiod平均收账期Baddebtsexpense坏账费用Cash(net)realizablevalue可变现价值（净值）Concentrationofcreditrisk信用风险集中Directwrite-offmethod直接注销法Dishonorednote拒付票据Factor代理融通公司Maker出票人Notesreceivable应收票据Payee收款人Percentageofreceivablebasis应收账款百分比Promissorynote本票，期票Receivables应收款项Rec

14、eivablesturnoverratio应收账款周转率Tradereceivables商业应收款第九章p463Accelerated-depreciationmethod加速折旧法Additionsandimprovements扩建和改良Amortization摊销Assetturnoverratio资产周转率Capitalexpenditures资本支出Capitallease资本租赁Cashequivalentprice现金等价物价格Copyright版权Declining-balancemethod余额递减法Depreciablecost应折旧成本Depreciation折旧Franc

15、hise专营权Goodwill商誉Impairment减值Intangibleassets无形资产Lessee承租人Lessor出租人Licenses特许权Operatinglease经营租赁Ordinaryrepairs日常修理Patent专利权Plantassets厂场资产，固定资产Researchanddevelopmentcosts研究与开发成本Returnonassetsratio资产报酬率Revenueexpenditures收益支出Straight-linemethod直线法Trademark(tradename)商标权Units-of-activitymethod产量法第十章p

16、521Bondcertificate债券证书Bonds债券Callablebonds可赎回债券Capitallease资本租赁Contingencies或有事项Contractual(stated)interestrate约定（设定）利率Convertiblebonds可转换债券Currentliability流动负债Discount(onabond)债券折价Effective-interestmethodofamortization实际利息摊销法Effective-interestrate实际利率Facevalue面值Long-termliabilities长期负债Marketinteres

17、trate市场利率Maturitydate到期日Mortgagenotepayable应付抵押票据Notespayable应付票据Off-balance-sheetfinancing表外融资Operatinglease经营租赁Premium(onabond)债券溢价Presentvalue现值Securedbonds有担保债券Straight-linemethodofamortization直线摊销法Timevalueofmoney货币时间价值Timesinterestearnedratio利息保障倍数Unsecuredbonds无担保债券，信用债券第十一章p579Authorizedstoc

18、k核定股份Cashdividend现金股利Charter公司章程Corporation公司Cumulativedividend累积股利Declarationdate股利宣告日Deficit亏绌Dividend股利Dividendsinarrears积欠股利Legalcapital法定资本No-parvaluestock无面值股票Outstandingstock发行在外股票Paid-incapital实收资本Parvaluestock有面值股票Paymentdate股利支付日Payoutratio股利分派率Preferredstock优先股Privatelyheldcorporation私人持股

19、公司Publiclyheldcorporation公众持股公司Recorddate股利登记日Retainedearnings留存收益Retainedearningsrestrictions受限制留存收益Returnoncommonstockholdersequityratio普通股股东权益报酬率Statedvalue设定价值Stockdividend股票股利Stocksplit股票分割Treasurystock库存股票第十二章p633Cashdebtcoverageratio负债保障倍数Currentcashdebtcoverageratio流动负债保障倍数Directmethod直接法Fin

20、ancingactivities筹资活动Freecashflow自由现金流量Indirectmethod间接法Investingactivities投资活动Operatingactivities经营活动Productlifecycle产品寿命周期Statementofcashflow现金流量表第十三章pAssetturnoverratio资产周转率Available-for-salesecurities可出售证券Averagecollectionperiod平均收账期Cashdebtcoverageratio负债保障倍数Changeinaccountingprinciple会计原则变更Comp

21、rehensiveincome综合收益，全面收益Currentcashdebtcoverageratio流动负债保障倍数Currentratio流动比率Daysininventory存货周转天数Debttototalassetsratio资产负债率，负债比率Discontinuedoperations终止经营Earningspershare每股收益Extraordinaryitems非常项目Freecashflow自由现金流量Grossprofitrate毛利率Horizontalanalysis横向分析Inventoryturnoverratio存货周转率Leveraging杠杆作用Liqu

22、idityratios流动性比率Payoutratio股利分派率Price-earnings(P-E)ratio市盈率Proformaincome预计收益Profitmarginratio净利润率Profitabilityratios获利能力比率Qualityofearnings收益质量Receivablesturnoverratio应收账款周转率Returnonassetsratio资产报酬率Returnoncommonstockholdersequityratio普通股股东权益报酬率Solvencyratios偿债能力比率Sustainableincome持续经营收益Timesinterestearnedratio利息保障倍数Tradingontheequity举债经营Tradingsecurities交易性证券Verticalanalysis纵向分析