（1）會(huì )計與會(huì )計理論
會(huì )計 accounting 決策人 Decision Maker 投資人 Investor 股東 Shareholder 債權人 Creditor 財務(wù)會(huì )計 Financial Accounting 管理會(huì )計 Management Accounting 成本會(huì )計 Cost Accounting 私業(yè)會(huì )計 Private Accounting 公眾會(huì )計 Public Accounting
注冊會(huì )計師 CPA Certified Public Accountant
國際會(huì )計準則委員會(huì ) IASC 美國注冊會(huì )計師協(xié)會(huì ) AICPA 財務(wù)會(huì )計準則委員會(huì ) FASB 管理會(huì )計協(xié)會(huì ) IMA
美國會(huì )計學(xué)會(huì ) AAA 稅務(wù)稽核署 IRS 獨資企業(yè) Proprietorship
合伙人企業(yè) Partnership 公司 Corporation
會(huì )計目標 Accounting Objectives 會(huì )計假設 Accounting Assumptions
會(huì )計要素 Accounting Elements 會(huì )計原則 Accounting Principles
會(huì )計實(shí)務(wù)過(guò)程 Accounting Procedures 財務(wù)報表 Financial Statements
財務(wù)分析 Financial Analysis
會(huì )計主體假設 Separate-entity Assumption
貨幣計量假設 Unit-of-measure Assumption
持續經(jīng)營(yíng)假設 Continuity(Going-concern) Assumption
會(huì )計分期假設 Time-period Assumption 資產(chǎn) Asset 負債 Liability
業(yè)主權益 Owner's Equity 收入 Revenue 費用 Expense 收益 Income 虧損 Loss
歷史成本原則 Cost Principle
收入實(shí)現原則 Revenue Principle
配比原則 Matching Principle
全面披露原則 Full-disclosure (Reporting) principle
客觀(guān)性原則 Objective Principle 一致性原則 Consistent Principle 可比性原則 Comparability Principle
重大性原則 Materiality Principle
穩健性原則 Conservatism Principle
權責發(fā)生制 Accrual Basis 現金收付制 Cash Basis
財務(wù)報告 Financial Report 流動(dòng)資產(chǎn) Current assets
流動(dòng)負債 Current Liabilities 長(cháng)期負債 Long-term Liabilities
投入資本 Contributed Capital
留存收益 Retained Earning
（2）會(huì )計循環(huán)
會(huì )計循環(huán) Accounting Procedure/Cycle
會(huì )計信息系統 Accounting information System
帳戶(hù) Ledger 會(huì )計科目 Account 會(huì )計分錄 Journal entry
原始憑證 Source Document 日記帳 Journal
總分類(lèi)帳 General Ledger 明細分類(lèi)帳 Subsidiary Ledger
試算平衡 Trial Balance 現金收款日記帳 Cash receipt journal
現金付款日記帳 Cash disbursements journal
銷(xiāo)售日記帳 Sales Journal 購貨日記帳 Purchase Journal 普通日記帳 General Journal 工作底稿 Worksheet
調整分錄 Adjusting entries 結帳 Closing entries
（3）現金與應收帳款
現金 Cash 銀行存款 Cash in bank 庫存現金 Cash in hand
流動(dòng)資產(chǎn) Current assets 償債基金 Sinking fund
定額備用金 Imprest petty cash 支票 Check(cheque)
銀行對帳單 Bank statement
銀行存款調節表 Bank reconciliation statement
在途存款 Outstanding deposit 在途支票 Outstanding check
應付憑單 Vouchers payable 應收帳款 Account receivable
應收票據 Note receivable 起運點(diǎn)交貨價(jià) F.O.B shipping point
目的地交貨價(jià) F.O.B destination point 商業(yè)折扣 Trade discount
現金折扣 Cash discount 銷(xiāo)售退回及折讓 Sales return and allowance 壞帳費用 Bad debt expense 備抵法 Allowance method 備抵壞帳 Bad debt allowance
損益表法 Income statement approach 資產(chǎn)負債表法 Balance sheet approach
帳齡分析法 Aging analysis method 直接沖銷(xiāo)法 Direct write-off method
帶息票據 Interest bearing note 不帶息票據 Non-interest bearing note
出票人 Maker 受款人 Payee 本金 Principal 利息率 Interest rate
到期日 Maturity date 本票 Promissory note 貼現 Discount
背書(shū) Endorse 拒付費 Protest fee
（4）存貨
存貨 Inventory 商品存貨 Merchandise inventory 產(chǎn)成品存貨 Finished goods inventory
在產(chǎn)品存貨 Work in process inventory
原材料存貨 Raw materials inventory
起運地離岸價(jià)格 F.O.B shipping point
目的地抵岸價(jià)格 F.O.B destination
寄銷(xiāo) Consignment 寄銷(xiāo)人 Consignor 承銷(xiāo)人 Consignee
定期盤(pán)存 Periodic inventory 永續盤(pán)存 Perpetual inventory
購貨 Purchase 購貨折讓和折扣 Purchase allowance and discounts
存貨盈余或短缺 Inventory overages and shortages
分批認定法 Specific identification 加權平均法 Weighted average
先進(jìn)先出法 First-in, first-out or FIFO
后進(jìn)先出法 Lost-in, first-out or LIFO 移動(dòng)平均法 Moving average
成本或市價(jià)孰低法 Lower of cost or market or LCM
市價(jià) Market value 重置成本 Replacement cost
可變現凈值 Net realizable value
上限 Upper limit 下限 Lower limit 毛利法 Gross margin method
零售價(jià)格法 Retail method 成本率 Cost ratio
（5）長(cháng)期投資
長(cháng)期投資 Long-term investment 長(cháng)期股票投資 Investment on stocks
長(cháng)期債券投資 Investment on bonds 成本法 Cost method
權益法 Equity method
合并法 Consolidation method 股利宣布日 Declaration date
股權登記日 Date of record 除息日 Ex-dividend date 付息日 Payment date 債券面值 Face value, Par value
債券折價(jià) Discount on bonds 債券溢價(jià) Premium on bonds
票面利率 Contract interest rate, stated rate
市場(chǎng)利率 Market interest ratio, Effective rate
普通股 Common Stock 優(yōu)先股 Preferred Stock
現金股利 Cash dividends
股票股利 Stock dividends 清算股利 Liquidating dividends
到期日 Maturity date
到期值 Maturity value
直線(xiàn)攤銷(xiāo)法 Straight-Line method of amortization
實(shí)際利息攤銷(xiāo)法 Effective-interest method of amortization
（6）固定資產(chǎn)
固定資產(chǎn) Plant assets or Fixed assets 原值 Original value
預計使用年限 Expected useful life
預計殘值 Estimated residual value 折舊費用 Depreciation expense
累計折舊 Accumulated depreciation 帳面價(jià)值 Carrying value
應提折舊成本 Depreciation cost 凈值 Net value
在建工程 Construction-in-process 磨損 Wear and tear 過(guò)時(shí) Obsolescence 直線(xiàn)法 Straight-line method (SL)
工作量法 Units-of-production method (UOP)
加速折舊法 Accelerated depreciation method
雙倍余額遞減法 Double-declining balance method (DDB)
年數總和法 Sum-of-the-years-digits method (SYD)
以舊換新 Trade in 經(jīng)營(yíng)租賃 Operating lease 融資租賃 Capital lease 廉價(jià)購買(mǎi)權 Bargain purchase option (BPO) 資產(chǎn)負債表外籌資 Off-balance-sheet financing
最低租賃付款額 Minimum lease payments
（7）無(wú)形資產(chǎn)
無(wú)形資產(chǎn) Intangible assets 專(zhuān)利權 Patents 商標權 Trademarks, Trade names 著(zhù)作權 Copyrights 特許權或專(zhuān)營(yíng)權 Franchises 商譽(yù) Goodwill 開(kāi)辦費 Organization cost
租賃權 Leasehold 攤銷(xiāo) Amortization
（8）流動(dòng)負債
負債 Liability 流動(dòng)負債 Current liability 應付帳款 Account payable
應付票據 Notes payable 貼現票據 Discount notes
長(cháng)期負債一年內到期部分 Current maturities of long-term liabilities
應付股利 Dividends payable 預收收益 Prepayments by customers
存入保證金 Refundable deposits 應付費用 Accrual expense
增值稅 Value added tax 營(yíng)業(yè)稅 Business tax
應付所得稅 Income tax payable 應付獎金 Bonuses payable
產(chǎn)品質(zhì)量擔保負債 Estimated liabilities under product warranties
贈品和兌換券 Premiums, coupons and trading stamps
或有事項 Contingency 或有負債 Contingent 或有損失 Loss contingencies
或有利得 Gain contingencies 永久性差異 Permanent difference
時(shí)間性差異 Timing difference 應付稅款法 Taxes payable method
納稅影響會(huì )計法 Tax effect accounting method
遞延所得稅負債法 Deferred income tax liability method
（9）長(cháng)期負債
長(cháng)期負債 Long-term Liabilities 應付公司債券 Bonds payable
有擔保品的公司債券 Secured Bonds
抵押公司債券 Mortgage Bonds 保證公司債券 Guaranteed Bonds
信用公司債券 Debenture Bonds 一次還本公司債券 Term Bonds
分期還本公司債券 Serial Bonds 可轉換公司債券 Convertible Bonds
可贖回公司債券 Callable Bonds 可要求公司債券 Redeemable Bonds
記名公司債券 Registered Bonds 無(wú)記名公司債券 Coupon Bonds
普通公司債券 Ordinary Bonds 收益公司債券 Income Bonds
名義利率，票面利率 Nominal rate 實(shí)際利率 Actual rate
有效利率 Effective rate 溢價(jià) Premium 折價(jià) Discount
面值 Par value 直線(xiàn)法 Straight-line method
實(shí)際利率法 Effective interest method
到期直接償付 Repayment at maturity 提前償付 Repayment at advance
償債基金 Sinking fund 長(cháng)期應付票據 Long-term notes payable
抵押借款 Mortgage loan
（10）業(yè)主權益
權益 Equity 業(yè)主權益 Owner's equity
股東權益 Stockholder's equity 投入資本 Contributed capital 繳入資本 Paid-in capital 股本 Capital stock
資本公積 Capital surplus 留存收益 Retained earnings
核定股本 Authorized capital stock 實(shí)收資本 Issued capital stock 發(fā)行在外股本 Outstanding capital stock 庫藏股 Treasury stock 普通股 Common stock 優(yōu)先股 Preferred stock
累積優(yōu)先股 Cumulative preferred stock
非累積優(yōu)先股 Noncumulative preferred stock
完全參加優(yōu)先股 Fully participating preferred stock
部分參加優(yōu)先股 Partially participating preferred stock
非部分參加優(yōu)先股 Nonpartially participating preferred stock
現金發(fā)行 Issuance for cash 非現金發(fā)行 Issuance for noncash consideration
股票的合并發(fā)行 Lump-sum sales of stock 發(fā)行成本 Issuance cost
成本法 Cost method 面值法 Par value method
捐贈資本 Donated capital 盈余分配 Distribution of earnings 股利 Dividend 股利政策 Dividend policy
宣布日 Date of declaration 股權登記日 Date of record
除息日 Ex-dividend date
股利支付日 Date of payment 現金股利 Cash dividend
股票股利 Stock dividend 撥款 appropriation
（11）財務(wù)報表
財務(wù)報表 Financial Statement 資產(chǎn)負債表 Balance Sheet
收益表 Income Statement 帳戶(hù)式 Account Form
報告式 Report Form 編制（報表） Prepare
工作底稿 Worksheet 多步式 Multi-step 單步式 Single-step
（12）財務(wù)狀況變動(dòng)表
財務(wù)狀況變動(dòng)表中的現金基礎 SCFP.Cash Basis
（現金流量表）
財務(wù)狀況變動(dòng)表中的營(yíng)運資金基礎 SCFP.Working Capital Basis
（資金來(lái)源與運用表）
營(yíng)運資金 Working Capital 全部資源概念 All-resources concept
直接交換業(yè)務(wù) Direct exchanges 正常營(yíng)業(yè)活動(dòng) Normal operating activities
財務(wù)活動(dòng) Financing activities 投資活動(dòng) Investing activities
（13）財務(wù)報表分析
財務(wù)報表分析 Analysis of financial statements
比較財務(wù)報表 Comparative financial statements
趨勢百分比 Trend percentage 比率 Ratios
普通股每股收益 Earnings per share of common stock
股利收益率 Dividend yield ratio 價(jià)益比 Price-earnings ratio
普通股每股帳面價(jià)值 Book value per share of common stock
資本報酬率 Return on investment 總資產(chǎn)報酬率 Return on total asset
債券收益率 Yield rate on bonds
已獲利息倍數 Number of times interest earned
債券比率 Debt ratio 優(yōu)先股收益率 Yield rate on preferred stock
營(yíng)運資本 Working Capital 周轉 Turnover 存貨周轉率 Inventory turnover
應收帳款周轉率 Accounts receivable turnover
流動(dòng)比率 Current ratio 速動(dòng)比率 Quick ratio 酸性試驗比率 Acid test ratio
（14）合并財務(wù)報表
合并財務(wù)報表 Consolidated financial statements 吸收合并 Merger 創(chuàng )立合并 Consolidation 控股公司 Parent company 附屬公司 Subsidiary company 少數股權 Minority interest
權益聯(lián)營(yíng)合并 Pooling of interest 購買(mǎi)合并 Combination by purchase
權益法 Equity method 成本法 Cost method
（15）物價(jià)變動(dòng)中的會(huì )計計量
物價(jià)變動(dòng)之會(huì )計 Price-level changes accounting
一般物價(jià)水平會(huì )計 General price-level accounting
貨幣購買(mǎi)力會(huì )計 Purchasing-power accounting
統一幣值會(huì )計 Constant dollar accounting
歷史成本 Historical cost 現行價(jià)值會(huì )計 Current value accounting
現行成本 Current cost 重置成本 Replacement cost
物價(jià)指數 Price-level index
國民生產(chǎn)總值物價(jià)指數 Gross national product implicit price deflator
(or GNP deflator)
消費物價(jià)指數 Consumer price index (or CPI)
批發(fā)物價(jià)指數 Wholesale price index
貨幣性資產(chǎn) Monetary assets
貨幣性負債 Monetary liabilities
貨幣購買(mǎi)力損益 Purchasing-power gains or losses
資產(chǎn)持有損益 Holding gains or losses
未實(shí)現的資產(chǎn)持有損益 Unrealized holding gains or losses
現行價(jià)值與統一幣值會(huì )計 Constant dollar and current cost accounting
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