《財(cái)務(wù)會(huì)計(jì)翻譯專業(yè)術(shù)語(yǔ).doc》由會(huì)員分享，可在線閱讀，更多相關(guān)《財(cái)務(wù)會(huì)計(jì)翻譯專業(yè)術(shù)語(yǔ).doc（9頁(yè)珍藏版）》請(qǐng)?jiān)谘b配圖網(wǎng)上搜索。

. 這是每章后面的詞匯表，請(qǐng)各章譯者按此詞匯統(tǒng)一翻譯專業(yè)術(shù)語(yǔ)。有些詞匯可能有多于一個(gè)常見(jiàn)的譯文，請(qǐng)按照第一個(gè)譯文翻譯。 第一章 p25 Accounting 會(huì)計(jì) Annual report 年度報(bào)告 Assets 資產(chǎn) Auditor’s report 審計(jì)報(bào)告 Balance sheet 資產(chǎn)負(fù)債表 Basic accounting equation 基本會(huì)計(jì)等式 Certified Public Accountant (CPA) 注冊(cè)會(huì)計(jì)師 Common stock 普通股 Comparative statements 比較報(bào)表 Corporation 股份公司 Dividends 股利 Expenses 費(fèi)用 Income statement 收益表，利潤(rùn)表 Liabilities 負(fù)債 Management discussion and analysis (MD&A) 管理層討論和分析 Net income 凈收益 Net loss 凈損失 Notes to the financial statements 財(cái)務(wù)報(bào)表附注 Partnership 合伙企業(yè) Retained earnings 留存收益 Retained earnings statement 留存收益表 Revenue 收入 Sarbanes-Oxley Act 薩班斯－奧克斯利法案 Sole proprietorship 獨(dú)資企業(yè) Statement of cash flows 現(xiàn)金流量表 Stockholders’ equity 股東權(quán)益 第二章 p74 Classified balance sheet 分類資產(chǎn)負(fù)債表 Comparability 可比性 Conservatism 穩(wěn)健性 Consistency 一致性，一貫性 Cost principle 成本原則 Current assets 流動(dòng)資產(chǎn) Current liabilities 流動(dòng)負(fù)債 Current ratio 流動(dòng)比率 Debt to total assets ratio 資產(chǎn)負(fù)債率，負(fù)債比率 Earnings per share (EPS) 每股收益 Economic entity assumption 經(jīng)濟(jì)主體假設(shè)，會(huì)計(jì)主體假設(shè) Financial Accounting Standards Board (FASB) 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì) Free cash flow 自由現(xiàn)金流量 Full disclosure principle 充分披露原則 Generally Accepted Accounting Principles (GAAP) 公認(rèn)會(huì)計(jì)原則 Going concern assumption 持續(xù)經(jīng)營(yíng)假設(shè) Intangible assets 無(wú)形資產(chǎn) International Accounting Standards Board (IASB) 國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì) Liquidity 流動(dòng)性，變現(xiàn)能力 Liquidity ratios 流動(dòng)性比率 Long-term investments 長(zhǎng)期投資 Long-term liabilities (Long-term debt) 長(zhǎng)期負(fù)債 Materiality 重要性 Monetary unit assumption 貨幣單位假設(shè) Operating cycle 營(yíng)業(yè)周期 Profitability ratios 獲利能力比率 Property, plant, and equipment 地產(chǎn)、廠場(chǎng)與設(shè)備 Public Company Accounting Oversight Board (PCAOB) 上市公司會(huì)計(jì)監(jiān)管委員會(huì) Ratio 比率 Ratio analysis 比率分析 Relevance 相關(guān)性 Reliability 可靠性 Securities and Exchange Commission (SEC) 證券交易委員會(huì) Solvency 償債能力 Solvency ratios 償債能力比率 Statement of stockholders’ equity 股東權(quán)益表 Time period assumption 會(huì)計(jì)分期假設(shè) Working capital 營(yíng)運(yùn)資本 第三章 p133 Account 賬戶 Accounting information system 會(huì)計(jì)信息系統(tǒng) Accounting transactions 會(huì)計(jì)業(yè)務(wù) Charts of accounts 賬戶一覽表 Credit 貸方 Debit 借方 Double-entry system 復(fù)式記賬法 General journal 普通日記賬 General ledger 總分類賬 Journal 日記賬 Journalizing 編制分錄 Ledger 分類賬 Posting 過(guò)賬 T account T形賬戶 Trial balance 試算表，試算平衡表 第四章 p195 Accrual-basis accounting 權(quán)責(zé)發(fā)生制會(huì)計(jì)，應(yīng)計(jì)制會(huì)計(jì) Accrued expenses 應(yīng)計(jì)費(fèi)用 Accrued revenues 應(yīng)計(jì)收入 Adjusted trial balance 調(diào)整后試算表 Adjusting entries 調(diào)整分錄 Book value 賬面價(jià)值 Cash-basis accounting 收付實(shí)現(xiàn)制會(huì)計(jì)，現(xiàn)金制會(huì)計(jì) Closing entries 結(jié)賬分錄 Contra asset account 對(duì)銷資產(chǎn)賬戶 Depreciation 折舊 Earnings management 盈余管理 Fiscal year 會(huì)計(jì)年度 Income Summary 收益匯總 Matching Principle 配比原則 Permanent accounts 永久性賬戶 Post-closing trial balance 結(jié)賬后試算表 Prepaid expenses (Prepayments) 預(yù)付費(fèi)用（預(yù)付款項(xiàng)） Quality of earnings 收益質(zhì)量 Revenue recognition principle 收入確認(rèn)原則 Reversing entry 轉(zhuǎn)回分錄 Temporary accounts 臨時(shí)性賬戶 Time period assumption 會(huì)計(jì)分期假設(shè) Unearned revenues 未獲收入 Useful life 使用年限 Worksheet 工作底稿 第五章 p249 Contra revenue account 對(duì)銷收入賬戶 Cost of goods sold 銷售成本 Gross profit 毛利 Gross profit rate 毛利率 Net sales 銷售凈額 Periodic inventory system 定期盤存制 Perpetual inventory system 永續(xù)盤存制 Profit margin ratio 凈利潤(rùn)率 Purchase allowance 購(gòu)貨折讓 Purchase discount 購(gòu)貨折扣 Purchase invoice 購(gòu)貨發(fā)票 Purchase return 購(gòu)貨退回 Quality of earnings ratio 收益質(zhì)量比率 Sales discount 銷售折扣 Sales invoice 銷售發(fā)票 Sales returns and allowances 銷售退回和折讓 Sales revenue 銷售收入 第六章 p301 Average-cost method 平均成本法 Consigned goods 寄銷品 Current replacement cost 現(xiàn)行重置成本 Days in inventory 存貨周轉(zhuǎn)天數(shù) Finished goods inventory 產(chǎn)成品存貨 First-in, first-out (FIFO) method 先進(jìn)先出法 FOB destination 到達(dá)地交貨 FOB shipping point 起運(yùn)地交貨 Inventory turnover ratio 存貨周轉(zhuǎn)率 Just-in-time (JIT) inventory 適時(shí)存貨制 Last-in, first-out (LIFO) method 后進(jìn)先出法 LIFO reserve 后進(jìn)先出法儲(chǔ)備 Lower-of-cost-or-market (LCM) 成本與市價(jià)孰低 Raw materials 原材料 Specific identification method 個(gè)別認(rèn)定法，具體辨認(rèn)法 Weighted average unit cost 加權(quán)平均單位成本 Work in process 在產(chǎn)品 第七章 p Bank reconciliation 銀行存款余額調(diào)節(jié)表 Bank statement 銀行對(duì)賬單 Bonding 忠誠(chéng)保險(xiǎn)契約 Cash 現(xiàn)金 Cash budget 現(xiàn)金預(yù)算 Cash equivalents 現(xiàn)金等價(jià)物 Deposits in transit 在途存款 Electronic funds transfer, EFT 電子資金轉(zhuǎn)賬 Fraud 舞弊 Fraud triangle 舞弊三角 Internal auditors 內(nèi)部審計(jì)員 Internal control 內(nèi)部控制 NSF check 存款不足支票 Outstanding checks 未兌現(xiàn)支票 Petty cash fund 零用現(xiàn)金 Restricted cash 限制性現(xiàn)金 Sarbanes-Oxley Act of 2002, SOX 2002年薩班斯－奧克斯利法案 Treasurer 出納 Voucher 付款憑單 Voucher system 付款憑單制度 第八章 p410 Accounts receivable應(yīng)收賬款 Aging the accounts receivable 應(yīng)收賬款賬齡分析 Allowance method 備抵法 Average collection period 平均收賬期 Bad debts expense 壞賬費(fèi)用 Cash (net) realizable value 可變現(xiàn)價(jià)值（凈值） Concentration of credit risk 信用風(fēng)險(xiǎn)集中 Direct write-off method 直接注銷法 Dishonored note 拒付票據(jù) Factor 代理融通公司 Maker 出票人 Notes receivable 應(yīng)收票據(jù) Payee 收款人 Percentage of receivable basis 應(yīng)收賬款百分比 Promissory note 本票，期票 Receivables 應(yīng)收款項(xiàng) Receivables turnover ratio 應(yīng)收賬款周轉(zhuǎn)率 Trade receivables 商業(yè)應(yīng)收款 第九章 p463 Accelerated-depreciation method 加速折舊法 Additions and improvements 擴(kuò)建和改良 Amortization 攤銷 Asset turnover ratio 資產(chǎn)周轉(zhuǎn)率 Capital expenditures 資本支出 Capital lease 資本租賃 Cash equivalent price 現(xiàn)金等價(jià)物價(jià)格 Copyright 版權(quán) Declining-balance method 余額遞減法 Depreciable cost 應(yīng)折舊成本 Depreciation 折舊 Franchise 專營(yíng)權(quán) Goodwill 商譽(yù) Impairment 減值 Intangible assets 無(wú)形資產(chǎn) Lessee 承租人 Lessor 出租人 Licenses 特許權(quán) Operating lease 經(jīng)營(yíng)租賃 Ordinary repairs 日常修理 Patent 專利權(quán) Plant assets 廠場(chǎng)資產(chǎn)，固定資產(chǎn) Research and development costs 研究與開(kāi)發(fā)成本 Return on assets ratio 資產(chǎn)報(bào)酬率 Revenue expenditures 收益支出 Straight-line method 直線法 Trademark (trade name) 商標(biāo)權(quán) Units-of-activity method 產(chǎn)量法 第十章 p521 Bond certificate 債券證書(shū) Bonds 債券 Callable bonds 可贖回債券 Capital lease 資本租賃 Contingencies 或有事項(xiàng) Contractual (stated) interest rate 約定（設(shè)定）利率 Convertible bonds 可轉(zhuǎn)換債券 Current liability 流動(dòng)負(fù)債 Discount (on a bond) 債券折價(jià) Effective-interest method of amortization 實(shí)際利息攤銷法 Effective-interest rate 實(shí)際利率 Face value 面值 Long-term liabilities 長(zhǎng)期負(fù)債 Market interest rate 市場(chǎng)利率 Maturity date 到期日 Mortgage note payable 應(yīng)付抵押票據(jù) Notes payable 應(yīng)付票據(jù) Off-balance-sheet financing 表外融資 Operating lease 經(jīng)營(yíng)租賃 Premium (on a bond) 債券溢價(jià) Present value 現(xiàn)值 Secured bonds 有擔(dān)保債券 Straight-line method of amortization 直線攤銷法 Time value of money 貨幣時(shí)間價(jià)值 Times interest earned ratio 利息保障倍數(shù) Unsecured bonds 無(wú)擔(dān)保債券，信用債券 第十一章 p579 Authorized stock 核定股份 Cash dividend 現(xiàn)金股利 Charter 公司章程 Corporation 公司 Cumulative dividend 累積股利 Declaration date 股利宣告日 Deficit 虧絀 Dividend 股利 Dividends in arrears 積欠股利 Legal capital 法定資本 No-par value stock 無(wú)面值股票 Outstanding stock 發(fā)行在外股票 Paid-in capital 實(shí)收資本 Par value stock 有面值股票 Payment date 股利支付日 Payout ratio 股利分派率 Preferred stock 優(yōu)先股 Privately held corporation 私人持股公司 Publicly held corporation 公眾持股公司 Record date 股利登記日 Retained earnings 留存收益 Retained earnings restrictions 受限制留存收益 Return on common stockholders’ equity ratio 普通股股東權(quán)益報(bào)酬率 Stated value 設(shè)定價(jià)值 Stock dividend 股票股利 Stock split 股票分割 Treasury stock 庫(kù)存股票 第十二章 p633 Cash debt coverage ratio 負(fù)債保障倍數(shù) Current cash debt coverage ratio 流動(dòng)負(fù)債保障倍數(shù) Direct method 直接法 Financing activities 籌資活動(dòng) Free cash flow 自由現(xiàn)金流量 Indirect method 間接法 Investing activities 投資活動(dòng) Operating activities 經(jīng)營(yíng)活動(dòng) Product life cycle 產(chǎn)品壽命周期 Statement of cash flow 現(xiàn)金流量表 第十三章 p Asset turnover ratio 資產(chǎn)周轉(zhuǎn)率 Available-for-sale securities 可出售證券 Average collection period 平均收賬期 Cash debt coverage ratio 負(fù)債保障倍數(shù) Change in accounting principle 會(huì)計(jì)原則變更 Comprehensive income 綜合收益，全面收益 Current cash debt coverage ratio 流動(dòng)負(fù)債保障倍數(shù) Current ratio 流動(dòng)比率 Days in inventory 存貨周轉(zhuǎn)天數(shù) Debt to total assets ratio 資產(chǎn)負(fù)債率，負(fù)債比率 Discontinued operations 終止經(jīng)營(yíng) Earnings per share 每股收益 Extraordinary items 非常項(xiàng)目 Free cash flow 自由現(xiàn)金流量 Gross profit rate 毛利率 Horizontal analysis 橫向分析 Inventory turnover ratio 存貨周轉(zhuǎn)率 Leveraging 杠桿作用 Liquidity ratios 流動(dòng)性比率 Payout ratio 股利分派率 Price-earnings (P-E) ratio 市盈率 Pro forma income 預(yù)計(jì)收益 Profit margin ratio 凈利潤(rùn)率 Profitability ratios 獲利能力比率 Quality of earnings 收益質(zhì)量 Receivables turnover ratio 應(yīng)收賬款周轉(zhuǎn)率 Return on assets ratio 資產(chǎn)報(bào)酬率 Return on common stockholders’ equity ratio 普通股股東權(quán)益報(bào)酬率 Solvency ratios 償債能力比率 Sustainable income 持續(xù)經(jīng)營(yíng)收益 Times interest earned ratio 利息保障倍數(shù) Trading on the equity 舉債經(jīng)營(yíng) Trading securities 交易性證券 Vertical analysis 縱向分析 9 可編輯修改