19《会计学原理》会计英语双语词汇 怀尔德.docx

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1、19会计学原理会计英语双语词汇 怀尔德Accounting terms 会计术语 Accounting; account; accountant; CPA, CMA, CIA, CB, CFE; financial accounting; managerial accounting; auditor; internal control; financial management; bookkeeping recordkeeping; 会计;账户;会计师;注册会计师,注册管理会计师,注册内部审计师,注册簿记员,注册舞弊检查员;财务会计,管理会计,审计员,内部控制;财务管理;记账；记录; R&D,

2、 Research & Development; HR Human Resource; distribution; logistics; marketing; Not-for-profit organization; shareholder; stakeholder; lender; creditor; debtors; supplier; customer; regulator; legislator; board of director; broker; mortgage; wholesaler, retailer; merchandiser; manufacturer; services

3、; consignor; consignee; Entrepreneur, entrepreneurship; sole proprietorship; partnership; corporation; common stock or ordinary share; preferred stock or preference share; corporate governance system; limited company; SOE：state-owned enterprise; SME： small and medium sized enterprise; 研发、研发、人力资源;分配；

4、物流;销售;非营利组织;股东;利益相关者;出借人;债权人,债务人;供应商;客户;监管;立法;董事会;代理;抵押贷款;批发商、零售商,推销商,制造商,服务,发货人,收货人,企业家,企业家能力;个人独资,合伙企业;企业;普通股或普通股,优先股或优先股;公司治理系统;有限公司；国有企业,中小企业, Financial statement; financial report; footnotes to financial statement; interim financial statement; annual, semiannually, quarterly, monthly financial

5、statement; balance sheet; income statement; cash flow statement; statement of owners equity; classified financial statement; pro forma financial statements; unadjusted trial balance; adjusted trial balance; post-closing trial balance; book; journal; ledger; general journal; specific journal; general

6、 ledger; subsidiary ledger; chart of accounts; double-entry accounting; working papers; work sheet; 财务报表、财务报告、财务报表附注;中期财务报表,年度,每半年、季度、月度财务报表,资产负债表,损益表,现金流量表,所有者权益表;财务报表分类;形式上的财务报表;调整前试算表,调整后试算表,结帐后试算表;账簿;日记账;分类账;一般日记账;特定日记账,总账、明细分类帐;会计科目表;复式会计;工作底稿;工作表; Accounting ethics; accounting fraud, scandal;

7、bogus accounting report; accounting oversight; stringent internal control; accounting principle, assumption, and standard; social responsibility; FASB, GAAP, SEC, IASB, IFRS; general principle, specific principles; cash basis accounting; accrual basis accounting; cost principle; revenue reorganizati

8、on principle; matching principle; materiality constraint (cost-to-benefit constraint); full disclosure principle; going-concern assumption; monetary unit assumption; time period assumption (periodicity assumption) ; business entity assumption; consistency concept; conservatism constraint; lower of c

9、ost or market; LIFO conformity rule; 会计道德;会计欺诈，丑闻,虚假的会计报告;会计监督;严格的内部控制,会计原则,假设,和标准;社会责任;财务会计准则委员会,公认会计准则,证券交易委员会,国际会计准则委员会,国际财务报告准则;一般原则,具体原则;收付实现制;权责发生制会计;成本原则;收入确认原则,配比原则;物质性约束(效益成本约束);全面披露原则,持续经营假设;货币计量假设;会计分期假设(周期性假设);会计主体假设;一致性概念;保守主义约束;降低成本或市场;后进先出一致性规则; Accounting cycle; operating cycle; acco

10、unting documents; source documents; sales tickets; checks; purchase orders; bills; invoice; cash register; money and any medium of exchange; deposit; money orders; promissory note; written promise; Asset; tangible asset; intangible asset; liability; owners equity; revenue; expense; profit; current a

11、sset; non-current asset; fixed asset; plant and equipment; cash discount; cost of goods sold; credit memorandum; credit period; credit terms; debit memorandum; discount period; EOM (end of month); FOB shipping point; FOB destination; general and administrative expenses; gross margin; inventory; list

12、 price; multiple-step income statement; periodic inventory system; perpetual inventory system; purchase return and allowance; shrinkage; supplementary records; trade discount; damage and loss in transit; transportation-in， transportation-out; itemized cost; physical count; deterioration; 会计循环;营业周期;会

13、计凭证;原始凭证;销售票据,检查,采购订单,账单;发票;收银台;金钱和任何交换的媒介,存款,汇票,本票,书面承诺;资产,有形资产,无形资产,负债,所有者权益,收入,费用,利润,流动资产、非流动资产、固定资产、厂房和设备,现金折扣,销货成本;信用证 ;信贷时期,信贷条件;借项通知单;折扣期间，月末;寄发地交货,目的地交货;一般及行政费用,毛利;存货;定价;多级损益表;定期盘存制;永续盘存制;回购和津贴;损失;补充记录;商业折扣,伤亡和损失在运输过程中,运入运费，运出运费;会计成本;实物盘点;衰退; T-account; contra account; permanent accounts; te

14、mporary accounts; transaction and event; what-if or proposed transaction; liquidation; net income or loss; Income Summary; sale on credit, sale on account; receivables; payables; capital; supplies; notes payable; accumulated depreciation; straight-line depreciation; reduced balance depreciation; wit

15、hdrawal; deferral; accruals; deferred expenses or revenues; accrued expenses or revenues; working capital; beginning balance; ending balance, end-of-period balance; normal balance; opposite normal balance; short-term, long-term; point of time, period of time; prior period; fiscal year, 12 consecutiv

16、e months or 52 weeks; calendar year; natural business year; closing entries; prepaid account; premium; journal entry; year-end adjusting entry; posting reference column; unearned revenue; 丁字式帐户;抵销帐户;永久账户;临时账户,交易和事件,提出假设或事务;清算;净利润或损失;收益汇总;赊销,赊销;应收,应付款;资本;物料;应付票据,累计折旧;直线折旧,余额递减折旧;撤资;延迟;权责发生额;递延费用或收入;应

17、计费用或收入,营运资本,期初余额,期末余额,期末余额;正常平衡;相反的正常平衡,短期、长期,时点,时期,前期;财政年度,连续12个月或52周,历年;自然年;结帐分录;预付帐户;溢价;日记账分录,年终调整分录;过账备查账,预收收入; business decision; lending decision; investment; return; financing; cost of capital; dividend; bonus; principal amount; interest rate; book value; historical value; residual value; sal

18、vage value; amount; Pro rata basis; gift card; gift certificate; coupon; premium; salary; wage; pension; welfare; interest; vacation, vocation; carton, cartoon; patent; trademarks; copyrights; franchise; goodwill; licensing agreement; inflation; deflation; goods in transit; goods on consignment; goo

19、ds damaged or obsolete (deteriorate) ; goods work-in-progress; incidental cost; inventory costing method; physical flow of goods and cost flow of inventory; cost in or out of inventory; specific identification; First-in, First-out; Last-in, First-out; Weighted average; 商业决策;贷款决策;投资;回报;融资;资本成本;股息,红利,

20、本金;利率;账面价值;历史价值;残值;残值;数量;按比例;礼品卡;礼券,礼券,奖金;工资,工资,养老金;福利;利息;假期,假期,纸箱,卡通,专利,商标,版权,特许经营;商誉;许可协议;通货膨胀,通货紧缩,货物在运输途中,货物托运;货物损坏或过时(恶化),货物在制品;杂项费用,存货成本核算方法;商品实质流程和存货成本流;成本或库存,具体识别;先进,先进先出,后进先出,加权平均, identify; record; classify; communicate; analyze; interpret; prepare financial statement (trial balance); pres

21、ent; manipulate; disclose; withdraw; own; owe; yield; prescribe; summarize; journalize; post; credit; debit; understate; overstate; adjust; defer; subtract; add; multiply; divide; transfer; update; come due; smooth out changes in cost; match cost with revenue; 识别、记录、分类;沟通;分析;解释;准备财务报表(试);现在,操纵;披露;撤资

22、;自己所有的;欠;产量;规定;总结;记日记账;宣布;贷方;借方;低估;高估;调整;推迟;减少;增加;乘;分化;转移;更新;到期;平滑变化成本;成本与收入匹配; Financial management terms 财务管理方面 Part A-Chapter 1 部分一章1 Financial accounting, Managerial accounting, and Financial management 财务会计、管理会计和财务管理 Investment decision, Financing decision, and Dividend decision 投资决策、融资决策和股利决策

23、Enterprise, company, firm, business, proprietorship, partnership, corporation 企业、公司、公司、企业,独资企业,合伙企业,公司 Listed company or quoted company 上市公司或上市公司 Stock exchange listing regulation 证券交易所上市的监管 Voluntary and Not-for-profit organization, economy, effectiveness and efficiency 自愿和非营利性组织、经济、有效性和效率 Corporat

24、e strategy and financial strategy 公司战略和财务战略 Accounting principle, rules, standards, and assumptions 会计原则、规则、标准和假设 Going-concern basis, accounting period, accounting entity, and stable monetary unit assumption 持续经营基础上,会计期间、会计主体和稳定货币单位的假设 Monetary and non-monetary measures 货币和非货币性的措施 Financial stateme

25、nt and Financial report 财务报表和财务报告 Balance sheet or statement of financial position 资产负债表或财务状况的声明 Income statement, Cash flow statement, and Statement of owners equity 损益表、现金流量表和所有者权益的声明 Financial objectives or targets 财务目标或目标 Identification and formulation of objectives 识别和制定目标 The welfare of employ

26、ee, of management, of society 员工的福利,社会的管理 The fulfillment of responsibility towards customers and suppliers 实现对客户和供应商的责任 Shareholders wealth maximization 股东财富最大化 Profitability, growth, customer satisfaction 盈利能力、增长、客户满意度 Financial achievement 财务成果 Actual performance and forecast performance 实际性能和预测性

27、能 Disproportionate to true worth 不成比例的真实价值 Drawback, advantage, disadvantage, shortcoming 缺点,优点,缺点,缺点 Agency relationship, goal congruence 代理关系,目标一致 Corporate governance, internal control, and risk management 公司治理、内部控制和风险管理 Reward scheme, performance-related pay, extrinsic and intrinsic rewards 奖励计划

28、,绩效工资,外在和内在的回报 Accountability, good supervision, 问责,监督好, Remuneration committee, nomination committee, independent non-executive director 薪酬委员会、提名委员会、独立非执行董事 Accountant and Auditor 会计和审计 Shareholder or stockholder, and Stakeholder, creditor and debt holder 股东或股东和利益相关者,债权人和债务持有人 Employees, directors;

29、 managers, pensioners, shareholders, debt holders, investors, customers, bankers, suppliers, competitors, government, pressure groups, local and national communities, professional and regulatory bodies 雇员、董事、管理人员、退休人员、股东、债权人、投资者、客户、银行家、供应商、竞争对手、*、压力团体,地方和全国社区、专业和监管机构 Securities, bond, stock, loan, b

30、ank overdraft, saving, debenture, treasury, accounts receivable, 证券,债券,股票,贷款,银行透支,储蓄、债券、财政部、应收帐款、 Working capital, shareholders fund or equity 营运资本,股东的基金或股票 Input, output, yield, product, production, productivity, 输入、输出、产量、产品、生产、生产力、 Asset, liabilities, owners equity, revenue, expense profit 资产、负债、所

31、有者权益、收入、费用利润 Current asset, accounts receivable, inventory 流动资产、应收帐款、库存 Non-current asset, plant and equipment, fixed asset 非流动资产,厂房和设备,固定资产 Volume of investment, risk and return of investment 的投资,投资的风险和回报 Short-term, medium-term, long-term funds, shortfall in fund 短期、中期、长期的基金,基金缺口 Net present value

32、, book value, market value, added value, nominal value and real value 净现值、账面价值、市场价值,附加价值,名义价值和实际价值 Benefit, gain, interest, dividend, earnings, retained earnings, profit retention 利益,收益,利息、股息、获利、留存收益、利润保留 Ordinary share, preference share 普通股、优先股 Business risk and financial risk 商业风险和金融风险 Accounting

33、profit and economic profit 会计利润和经济利润 Manipulation of profit 操纵利润 Capitalization 资本化 Ratio, index, indicator, variables 比率指标,指标变量 Bad debt, depreciation 坏账、折旧 Cost of goods sold 销货成本 Provision for depreciation or anticipated losses 折旧准备或预期的损失 Overhead cost, development cost, and various expenses 间接成本

34、、开发成本和各种费用 Administration or selling and distribution expenses 管理或销售和分销费用 Cum dividend or Ex dividend 带息或除息 Financial analysis, ratio analysis 财务分析中,比率分析 Return on equity, return on investment, asset turnover, gearing level, 股本回报率,投资回报率,资产周转率,杠杆水平, Profit before and after tax 之前和税后利润 Profit before i

35、nterest and tax (PBIT) 息税前利润(PBIT) Gross profit margin and net profit margin 毛利率和净利润率 Return on capital employed (ROCE) or return on investment (ROI) 已投资资本回报(ROCE)或投资回报(ROI) EPS, earnings per share 每股收益,每股收益 Earnings attributable to ordinary shareholders 业绩归因于普通股东 Profit distributable to ordinary sh

36、areholders 普通股东可分配利润 Weighted average number of ordinary shares 加权平均普通股的数量 P/E ratio 市盈率 Dividend per share 每股派息 Dividend yield 股息收益率 Part B-Chapter 2, Chapter 3 一部分B-Chapter 2,第3章 Microeconomics, macroeconomics; policy instrument; economic growth, low inflation, full employment, balance of payment

37、stability; monetary policy, fiscal policy, exchange policy, external trade policy; retail price index (RPI), gross domestic production (GDP); speculation; national income; living standard; subsidies; economies of scale; imperfect competition; acquisition and merger; monopoly; legislation, regulation

38、, deregulation; privatization; 微观经济学,宏观经济学,政策工具;经济增长、低通胀、充分就业,收支稳定;货币政策,财政政策,汇率政策、对外贸易政策;零售价格指数(RPI),国内生产总值(GDP);投机;国民收入,生活水平;补贴;规模经济、不完全竞争、兼并;垄断;立法、监管、放松管制、私有化; aggregate demand; surplus and deficit; demand and supply; expenditure; saving, borrowing, lending, spending, deposit, loan; raise money; i

39、nterest rate, exchange rate, rate of return; fixed, floating and managed (dirty) exchange rate; hard currency; intermediate or forward; outsource; market segmentation; 总需求;盈余和赤字;供需;开支;储蓄,借贷,借贷,消费,存款、贷款;筹集资金,利率,汇率,回报率;固定,浮动汇率和管理(脏);硬通货;中间或向前;外包;市场细分; financial intermediaries or institution; money mar

40、ket, capital market; main market, interbank market; primary market, secondary market; insurance company and pension fund, trust company, venture capital organization; risk pooling; diversified portfolios; mutual fund; 金融中介机构或机构,货币市场、资本市场,主要市场,银行间市场,一级市场、二级市场、保险公司和养老基金,信托公司,风险资本组织;风险池;多元化投资组合,共同基金; P

41、art C-Chapter 4, Chapter 5 C-Chapter 4部分,第五章 Working capital; cash, raw materials, work in progress, finished goods, accounts receivable, accounts payable, marketable securities; 营运资本;现金,原材料、工作进展,成品,应收账款,应付账款,有价证券; Cash operating cycle, working capital cycle, trading cycle, cash conversion cycle; 现金

42、营业周期、流动资金循环,交易周期,现金转换周期; Liquidity ratio; current ratio, quick ratio (acid test ratio, instant ratio), accounts receivable payment period, inventory (accounts payable) turnover, inventory turnover period; over-capitalization, over-trading; 流动比率,流动比率,速动比率(酸性测试比率,即时比率),应收账款的付款期,库存(应付帐款)营业额,存货周转期;over-

43、capitalization,交易; Economic order quantity, bulk discount, buffer inventory, lead time, re-order level, safety inventory level, stock-out, just-in-time procurement, 经济订货批量、批量折扣、缓冲库存,交货时间,再订购水平,安全库存水平、库存中断,及时采购、 Creditworthiness assessment, factoring, invoice discounting, credit insurance, 信誉评估、保理、发票贴现、信贷保险,