财务专业术语中英文对照表
英文 | 中文 | 说明 | |
Account | 帐户 | ||
Accounting system | 会计系统 | ||
American Accounting Association | 美国会计协会 | ||
American Institute of CPAs | 美国注册会计师协会 | ||
Audit | 审计 | ||
Balance sheet | 资产负债表 | ||
Bookkeepking | 簿记 | ||
Cash flow prospects | 现金流量预测 | ||
Certificate in Internal Auditing | 内部审计证书 | ||
Certificate in Management Accounting | 管理会计证书 | ||
Certificate Public Accountant | 注册会计师 | ||
Cost accounting | 成本会计 | ||
External users | 外部使用者 | ||
Financial accounting | 财务会计 | ||
Financial Accounting Standards Board | 财务会计准则委员会 | ||
Financial forecast | 财务预测 | ||
Generally accepted accounting principles | 公认会计原则 | ||
General-purpose information | 通用目的信息 | ||
Government Accounting Office | 政府会计办公室 | ||
Income statement | 损益表 | ||
Institute of Internal Auditors | 内部审计师协会 | ||
Institute of Management Accountants | 管理会计师协会 | ||
Integrity | 整合性 | ||
Internal auditing | 内部审计 | ||
Internal control structure | 内部控制结构 | ||
Internal Revenue Service | 国内收入署 | ||
Internal users | 内部使用者 | ||
Management accounting | 管理会计 | ||
Return of investment | 投资回报 | ||
Return on investment | 投资报酬 | ||
Securities and Exchange Commission | 证券交易委员会 | ||
Statement of cash flow | 现金流量表 | ||
Statement of financial position | 财务状况表 | ||
Tax accounting | 税务会计 | ||
Accounting equation | 会计等式 | ||
Articulation | 勾稽关系 | ||
Assets | 资产 | ||
Business entity | 企业个体 | ||
Capital stock | 股本 | ||
Corporation | 公司 | ||
Cost principle | 成本原则 | ||
Creditor | 债权人 | ||
Deflation | 通货紧缩 | ||
Disclosure | 批露 | ||
Expenses | 费用 | ||
Financial statement | 财务报表 | ||
Financial activities | 筹资活动 | ||
Going-concern assumption | 持续经营假设 | ||
Inflation | 通货膨涨 | ||
Investing activities | 投资活动 | ||
Liabilities | 负债 | ||
Negative cash flow | 负现金流量 | ||
Operating activities | 经营活动 | ||
Owner's equity | 所有者权益 | ||
Partnership | 合伙企业 | ||
Positive cash flow | 正现金流量 | ||
Retained earning | 留存利润 | ||
Revenue | 收入 | ||
Sole proprietorship | 独资企业 | ||
Solvency | 清偿能力 | ||
Stable-dollar assumption | 稳定货币假设 | ||
Stockholders | 股东 | ||
Stockholders' equity | 股东权益 | ||
Window dressing | 门面粉饰 | ||
中文 | 英文 | 说明 | |
一.资产类? | Assets | ||
流动资产???????????????? | Current assets | ||
货币资金???????????????? | Cash and cash equivalents | ||
现金???????????????? | Cash | ||
银行存款???????????????? ????????? | Cash in bank? | ||
其他货币资金 | Other cash and cash equivalents | ||
外埠存款 | Other city Cash in bank | ||
银行本票 | Cashier's cheque | ||
银行汇票 | Bank draft | ||
信用卡???????????????? | Credit card | ||
信用证保证金 | L/C? Guarantee deposits | ||
存出投资款 | Refundable deposits | ||
短期投资???????????????? | Short-term investments | ||
股票 | Short-term investments - stock | ||
债券 | Short-term investments - corporate bonds | ||
基金 | Short-term investments - corporate funds | ||
其他 | Short-term investments - other | ||
短期投资跌价准备 | Short-term investments falling price reserves | ||
应收款???????? | Account receivable | ||
应收票据???????????????? ?????????????? | Note receivable? | ||
银行承兑汇票 | Bank acceptance | ||
商业承兑汇票 | Trade acceptance | ||
应收股利???????????????? | Dividend receivable | ||
应收利息???????????????? | Interest? receivable | ||
应收账款???????????????? | Account receivable | ||
其他应收款???????????????? | Other notes receivable | ||
坏账准备?????????? | Bad debt reserves | ||
预付账款???????????????? | Advance money | ||
应收补贴款?? | Cover deficit by state subsidies of receivable | ||
库存资产???????????????? | Inventories | ||
物资采购???????????????? | Supplies purchasing | ||
原材料???????????????? | Raw materials | ||
包装物???????????????? | Wrappage | ||
低值易耗品? | Low-value consumption goods | ||
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