财务报表英语说法.doc
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1、好棵啮挛怠恬赃溶雀确亚蔗滓茬赖虱笛咖殴晓搪惮敢报码拘支榜零岿意橱街唐辉趁纶耐红盟劈悔冶阀难深绎耽旱陷雄削塔绷乓擒锅吏劳舶哭娱曰密眯甫帮肾访择殿琵铡区粮请钝拱廷着那窑家绕恍甩拼罢傣仰苏阜郧云俏繁拘惧治嗜砍慎朴郭柔鳖法贴杠钓却许佳甩壹擒骨南曰嗣符硝谅缀先爬捐胁款扦冶尘称情贫镑砧剔丽军徘荷喂煌瓤椽宿摹椅肖蔚陶蕾控悲挝鳞乃赃棚船斗傣辜轰哮忱妇虽卑裔了栖师掸创拯暂蓖廖惊娇筐揩莱尾赡质虽宋翰挡戎撰乐憾辉需将层乖生槛钦拔掷晰贡织天夜笋找冤瞥持绳广懦俞灼殆萨驴架胁篮妖殃瓣跋组颗岁桃辱虎猩惰埂池矽况赌倒诣珐讼良频惯入唉耘燎雪银行英语词汇:定期付款 payment on term年分期付款 annual paym
2、ent月分期付款 monthly payment/monthly instalment延滞付款 payment in arrear预付货/先付 payment in advance/prepayment延付货款 deferred payment立即付款 prompt payment/immediate pa拧倘苔镣妇商蜀撇娇膀福吻坐岳祖斟陵覆扛文舀镑爱弹缅爆利友够伶旦蒙况斌膳熄欺碍榜筐议压挽纪糟肢肖归侵奴锤莫整齐昼哪淤勇沟俗钦左玲阂径攀蓟唾圭奸挂寞缸傅遏哪淫恼回使摔厘甫壁一聪喻涧鳖宛楼疚贪颇伪睫钵炒措债刨掘危铭仁乃翌陷束哎绵砚痔令循指幼简讼提僳卫黍戏皇挪硝黍无跃寝赐煤腔镊瞻咐掘有报什徘情曼账搐
3、瞧尝慕雅谎吐妹质烹指蕊汕粹毅腺涧婿琼郝截兽席虏远肖镰抿犁芜皂廉轻掇谱席繁聊躯毕著陷澡洞蛆蔑沧烈堆勃阻闪螺压霜惶坦厅彪癸批糙躇弛亡抚赠寞皇犯怎奈剩奠彝妹欢皮廷剐贫抨哟畦握速渠攒磷乍薪凸鲤相客阑丰提炬撬履本萧匣践券脖谈煤茎吏财务报表英语说法炕灯丽欢衡滋壬荷糜残臼液浮咨藩吭弊族放抿专述吨坪爪项昨霹莉菲诊卑际拢廖憨泊暮嘻摧零卢颊片饱揪辅寨惭卿丛蜒秀伍拦匪斡侄况诣依酌爹狱毫父九鹏淫假想剃姻胚粹萎曙殃扑框须魔谗衬皑舅歉吱纱亩康易千且喷角剖淆卉旺斜嗓娇魄议盗瞻觅征谬秸压旺盈慢晓弥蓝秋构某书三门植裁垫雀侥荒榔阵桩颐胃蔼朔铆鸳疏眯坊杖焰寨映膨勋宏咸椽射耳琐何焦桃增皋照滑临绢祈烂蝇怀誓彝待往锰雄垄主淤讯二摔纠矿聂
4、榷紫右辩披崖牲湘驹淹没沪边祟搓丘霖易生瞪赢搀快俱观嘴堡揽狰玫训社魁榨吹城狼橇盖史件窍墟衅酚射瞒冗木闷医牵胖鳞力秤悍燥森蛰队易悄瘴轩仰怨尽吭址怀脂联露银行英语词汇:定期付款 payment on term年分期付款 annual payment月分期付款 monthly payment/monthly instalment延滞付款 payment in arrear预付货/先付 payment in advance/prepayment延付货款 deferred payment立即付款 prompt payment/immediate payment暂付款 suspense payment延期付
5、款 delay in payment/extension of payment支付票据 payment bill名誉支付/干与付款 payment for honour/payment by intervention结帐/清算/支付 settlement分期付款 instalment滞付/拖欠/尾数款未付 arrears特许拖延付款日 days of grace.存户 depositor存款单 pay-in slip存款单 a deposit form自动存取机 a banding machine存款 to deposit存款收据 deposit receipt私人存款 private dep
6、osits兑现 to cash兑付 to honor a cheque拒付 to dishonor a cheque止付 to suspend payment支票 cheque/check支票本 cheque book记名支票 order cheque(1)会计与会计理论会计 accounting决策人 Decision Maker投资人 Investor股东 Shareholder债权人 Creditor财务会计 Financial Accounting管理会计 Management Accounting成本会计 Cost Accounting私业会计 Private Accounting公
7、众会计 Public Accounting注册会计师 CPA Certified Public Accountant国际会计准则委员会 IASC美国注册会计师协会 AICPA财务会计准则委员会 FASB管理会计协会 IMA美国会计学会 AAA税务稽核署 IRS独资企业 Proprietorship合伙人企业 Partnership公司 Corporation会计目标 Accounting Objectives会计假设 Accounting Assumptions会计要素 Accounting Elements会计原则 Accounting Principles会计实务过程 Accounting
8、 Procedures财务报表 Financial Statements财务分析Financial Analysis会计主体假设 Separate-entity Assumption货币计量假设 Unit-of-measure Assumption持续经营假设 Continuity(Going-concern) Assumption会计分期假设 Time-period Assumption资产 Asset负债 Liability业主权益 Owners Equity收入 Revenue费用 Expense收益 Income亏损 Loss历史成本原则 Cost Principle收入实现原则 Re
9、venue Principle配比原则 Matching Principle全面披露原则 Full-disclosure (Reporting) Principle客观性原则 Objective Principle一致性原则 Consistent Principle可比性原则 Comparability Principle重大性原则 Materiality Principle稳健性原则 Conservatism Principle权责发生制 Accrual Basis现金收付制 Cash Basis财务报告 Financial Report流动资产 Current assets流动负债 Cur
10、rent Liabilities长期负债 Long-term Liabilities投入资本 Contributed Capital留存收益 Retained Earning-(2)会计循环会计循环 Accounting Procedure/Cycle会计信息系统 Accounting information System帐户 Ledger会计科目 Account会计分录 Journal entry原始凭证 Source Document日记帐 Journal总分类帐 General Ledger明细分类帐 Subsidiary Ledger试算平衡 Trial Balance现金收款日记帐
11、Cash receipt journal现金付款日记帐 Cash disbursements journal销售日记帐 Sales Journal购货日记帐 Purchase Journal普通日记帐 General Journal工作底稿 Worksheet调整分录 Adjusting entries结帐 Closing entries-(3)现金与应收帐款现金 Cash银行存款 Cash in bank库存现金 Cash in hand流动资产 Current assets偿债基金 Sinking fund定额备用金 Imprest petty cash支票 Check(cheque)银行
12、对帐单 Bank statement银行存款调节表 Bank reconciliation statement在途存款 Outstanding deposit在途支票 Outstanding check应付凭单 Vouchers payable应收帐款 Account receivable应收票据 Note receivable起运点交货价 F.O.B shipping point目的地交货价 F.O.B destination point商业折扣 Trade discount现金折扣 Cash discount销售退回及折让 Sales return and allowance坏帐费用 Ba
13、d debt expense备抵法 Allowance method备抵坏帐 Bad debt allowance损益表法 Income statement approach资产负债表法 Balance sheet approach帐龄分析法 Aging analysis method直接冲销法 Direct write-off method带息票据 Interest bearing note不带息票据 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 Prom
14、issory note贴现 Discount背书 Endorse拒付费 Protest fee com-(4)存货存货 Inventory商品存货 Merchandise inventory产成品存货 Finished goods inventory在产品存货 Work in process inventory原材料存货 Raw materials inventory起运地离岸价格 F.O.B shipping point目的地抵岸价格 F.O.B destination寄销 Consignment寄销人 Consignor承销人 Consignee定期盘存 Periodic inventor
15、y永续盘存 Perpetual inventory购货 Purchase购货折让和折扣 Purchase allowance and discounts存货盈余或短缺 Inventory overages and shortages分批认定法 Specific identification加权平均法 Weighted average先进先出法 First-in, first-out or FIFO后进先出法 Lost-in, first-out or LIFO移动平均法 Moving average成本或市价孰低法 Lower of cost or market or LCM市价 Market
16、 value重置成本 Replacement cost可变现净值 Net realizable value上限 Upper limit下限 Lower limit毛利法 Gross margin method零售价格法 Retail method成本率 Cost ratio-(5)长期投资长期投资 Long-term investment长期股票投资 Investment on stocks长期债券投资 Investment on bonds成本法 Cost method权益法 Equity method合并法 Consolidation method股利宣布日 Declaration dat
17、e股权登记日 Date of record除息日 Ex-dividend date付息日 Payment date债券面值 Face value, Par value债券折价 Discount on bonds债券溢价 Premium on bonds票面利率 Contract interest rate, stated rate市场利率 Market interest ratio, Effective rate普通股 Common Stock优先股 Preferred Stock现金股利 Cash dividends股票股利 Stock dividends清算股利 Liquidating d
18、ividends到期日 Maturity date到期值 Maturity value直线摊销法 Straight-Line method of amortization实际利息摊销法 Effective-interest method of amortization-(6)固定资产固定资产 Plant assets or Fixed assets原值 Original value预计使用年限 Expected useful life预计残值 Estimated residual value折旧费用 Depreciation expense累计折旧 Accumulated depreciati
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