(财务会计)会计科目中英文

短期借款 Short-term borrowing 应付账款 Accounts payable 预计负债 Projected liabilities 预付账款 Prepaid Accounts AAA 美国会计学会 Abacus 《算盘》杂志 abacus 算盘Abandonment 废弃 ,报废 ;委付 abandonment value 废弃价值abatement ①减免②冲销 ability to service debt 偿债能力abnormal cost 异常成本 abnormal spoilage 异常损耗 above par 超过票面价值 above the line 线上项目 absolute amount 绝对数 ,绝对金额 absolute endorsement 绝对背书 absolute insolvency 绝对无力偿付 absolute priority 绝对优先求偿权absolute value 绝对值 absorb 摊配 ,转并 absorption account 摊配账户 ,转并账户 absorption costing 摊配成本计算法 abstract 摘要表 abuse 滥用职权 abuse of tax shelter 滥用避税项目 ACCA 特许公认会计师公会 accelerated cost recovery system 加速成本收回制度 accelerated depreciation method 加速折旧法 , 快速折旧法 acceleration clause 加速偿付条款 ,提前偿付条款 acceptance ①承兑②已承兑票据③验收 acceptance bill 承兑票据 acceptance register 承兑票据登记簿 acceptance sampling 验收抽样access time 存取时间 accommodation 融通 accommodation

bill 融通票据 accommodation endorsement 融通背书

account①账户，会计科目②账簿，报表③账目，账项④记账accountability 经营责任 ,会计责任 accountability unit 责任单位 Accountancy 《会计》杂志 accountancy 会计accountant 会计员，会计师

accountant general 会计主任 ,总会计 accounting in charge 主管会计师 accountant,s legal liability 会计师的法律责任accountant,s report 会计师报告 accountant,s

responsibility 会计师职责 account form 账户式 , 账式accounting ①会计②会计学 accounting assumption 会计假

定 ,会计假设 accounting basis 会计基准 ,会计基本方法accounting changes 会计变更 accounting concept 会计概念accounting control 会计控制 accounting convention 会计常规 ,会计惯例 accounting corporation 会计公司 accounting cycle 会计循环 accounting data 会计数据 accounting doctrine 会计信条 accounting document 会计凭证

accounting elements 会计要素 accounting entity 会计主

体 ,会计个体 accounting entry 会计分录 accounting equation 会计等式 accounting event 会计事项 accounting exposure 会计暴露 ,会计暴露风险 accounting firm 会计事务所 Accounting Hall of Fame 会计名人堂 accounting harmonization 会计协调化 accounting identity 会计恒等式accounting income 会计收益 accounting information 会计信息 accounting information system 会计信息系统 accounting internationalization 会计国际化 accounting journals 会计

杂志 accounting legislation 会计法规 accounting manual 会计手册 accounting objective 会计目标 accounting period 会计期 accounting policies 会计政策 accounting postulate 会计假设 accounting practice 会计实务 accounting principle 会计原则 Accounting Principle Board 会计原则委员会 accounting procedures 会计程序 accounting profession 会计职业 ,会计专业 accounting rate of return 会计收益率 accounting records 会计记录 ,会计簿籍Accounting Review 《会计评论》 accounting rules 会计规则Accounting Series Release 《会计公告文件》 accounting service 会计服务 accounting software 会计软件 accounting standard 会计标准 ,会计准则 accounting standardization 会计标准化 Accounting Standards Board 会计准则委员会（英） Accounting Standards Committee 会计准则委员会（英） accounting system ①会计制度②会计系统

accounting technique 会计技术 accounting theory 会计理论accounting transaction 会计业务 ,会计账务 Accounting Trend and Techniques 《会计趋势和会计技术》 accounting unit 会计单位 accounting valuation 会计计价 accounting year 会计年度 accounts 会计账簿 ,会计报表 account sales 承销清单 ,承销报告单 accounts payable 应付账款 accounts receivable 应收账款 accounts receivable aging schedule 应收账款账龄分析表 accounts receivable assigned 已转让应收账款 accounts receivable collection period 应收账款收款期 accounts receivable discounted 已贴现应收账款accounts receivable financing 应收账款筹资 , 应收账款融资 accounts receivable management 应收账款管理 accounts receivable turnover 应收账款周转率 ,应收账款周转次数accretion 增殖 accrual basis accounting 应计制会计 ,权责发生制会计 accrued asset 应计资产 accrued expense 应计费用 accrued liability 应计负债 accrued revenue 应计收入accumulated depreciation 累计折旧 accumulated dividend 累计股利 accumulated earnings tax 累积盈余税 ,累积收益税accumulation 累积 ,累计 acid test ratio 酸性试验比率acquired company 被盘购公司 ,被兼并公司 acquisition 购

置 ,盘购 acquisition accounting 盘购会计

acquisition cost 购置成本 acquisition decision 购置决策acquisition excess 盘购超支 acquisition surplus 盘购盈余across-the-board 全面调整 ACT 预交公司税 act 法案 ,法规action 起诉 ,诉讼 active account 活动账户 active assets 活动资产 activity 业务活动 ,作业 activity account 作业账户 activity accounting 作业会计 activity ratio 业务活动比率 activity variance 业务活动量差异 act of bankruptcy 破产法 act of company 公司法 act of God 天灾 ,不可抗力

actual capital 实际资本 actual value 实际价值 actual wage 实际工资 added value 增值 added value statement 增值表 added value tax 增值税 addition 增置 ,扩建

additional depreciation 附加折旧 ,补提折旧 additional paid-in capital 附加实缴资本 additional tax 附加税adequate disclosure 充分披露 adjunct account 附加账户adjustable-rate bond 可调整利率债券 adjusted gross income 调整后收益总额 ,调整后所得总额 adjusted trial balance 调整后试算表 adjusting entry 调整分录 adjustment 调整 adjustment account 调整账户 adjustment bond 调整债券 administrative accounting 行政管理会计 administrative budget 行政管理预算 administrative expense 行政管理费用ADR 资产折旧年限幅度 ad valorem tax 从价税 advance 预付款 ,垫付款 advance corporation tax 预交公司税

advances from customers 预收客户款 advance to suppliers 预付货款 adventure 投机经营 ,短期经营 adverse opinion 反面意见 ,否定意见 adverse variance 不利差异 ,逆差advisory services 咨询服务 affiliated company 联营公司 affiliation 联营 after closing trial balance 结账后试算表 after cost 售后成本 after date 出票后兑付 after sight 见票后兑付 after-tax 税后 AGA 政府会计师联合会 age 寿命 ,账龄 ,资产使用年限age allowance 年龄减免 age analysis 账龄分析 agency 代理 , 代理关系 agency commission 代理佣金 agency fund 代管基金 agenda 议事日程 ,备忘录 agent 代理商 ,代理人 aggregate balance sheet 合并资产负债表 aggregate income statement 合并损益表AGI 调整后收益总额 ,调整后所得总额 aging of accounts receivable 应收账款账龄分析aging schedule 账龄表 agio 贴水 ,折价 agiotage 汇兑业务 ,兑换业务 AGM 年度股东大会agreement 协议 agreement of partnership 合伙协议 AICPA 美国注册公共会计师协会 AIS 会计信息系统 all capital earnings rate 资本总额收益率 all-inclusive income concept 总括收益概念 allocation 分摊 ,分配 allocation criteria 分配标准

allotment①分配，拨付②分配数，拨付数 allowance ①备抵②折让③津贴 allowance for bad debts 呆账备抵 allowance for depreciation 折旧备抵账户 allowance method 备抵法all-purpose financial statement 通用财务报表，通用会计报表 alpha risk 阿尔法风

险 ,第一种审计风险 altered check 涂改支票 alternative accounting methods 可选择性会计方法 alternative proposals 替代方案 ,备选方案 amalgamation 企业合并

American Accounting Association 美国会计学会

American depository receipts 美国银行证券存单 ,美国银行证券托存收据

American Institute of Certified Public Accountants 美国注册会计师协会 ,美国注册公共会计师协会

American option 美式期权 American Stock Exchange 美国股票交易所 amortization ①摊销②摊还 amortized cost 摊余成本 amount 金额 ,合计 amount differ 金额不符 amount due 到期金额 amount of 1 dollar 1 元的本利和 analysis 分析 analyst 分析师

analytical review 分析性检查 annual audit 年度审计 annual closing 年度结账 annual general meeting 年度股东大会 annualize 按年折算 annualized net present value 折算年度净现值 annual report 年度报告 annuity 年金 annuity due 期初年金 annuity in advance 预付年金 annuity in arrears 迟付年金 annuity method of depreciation 年金折旧法 antedate 填早日期 anticipation 预计 ,预列 anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资 anti-profiteering tax 反暴利税 anti-tax avoidance 反避税 anti-trust legislation 反拖拉斯立法 A/P 应付账款 APB 会计原则委员会

APB Opinion 《会计原则委员会意见书》 Application 申请 ,申请书 applied overhead 已分配间接费用 appraisal 估价

appraisal capital 评估资本 appraisal surplus 估价盈余 appraiser 估价员 ,估价师appreciation 增值 appropriated retained earnings 已拨定留存收益 ,已指定用途留存收益 appropriation 拨款 ,指拨经费

appropriation account ①拨款账户②留存收益分配账户 appropriation budget 拨款预算approval 核定 ,审批 approved account 核定账户 approved bond 核定债券

A/R 应收账款 arbitrage 套利 , 套汇 arbitrage transaction 套利业务 ,套汇业务arbitration 仲裁 ,公断 arithmetical error 算术误差 arm,s-length price 正常价格 ,公正价格 arm,s-length transaction 一臂之隔交易 ,正常交易 ARR 会计收益率

arrears①拖欠,欠款②迟付 arrestment 财产扣押

Authur Anderson & Co. 约瑟 ?安德森会计师事务所 ,安达信会计师事务所 article 文件条文 ,合同条款 articles of incorporation 公司章程 articles of partnership 合伙契约articulate 环接 articulated concept 环接观念 artificial intelligence 人工智能

ASB 审计准则委员会 ASE 美国股票交易所 Asian Development Bank 亚洲开发银行 Asian dollar 亚洲美元 asking price 索价 ,卖方报价 assessed value 估定价值 assessment①估定,查定②特别税捐，特别摊派税捐 asset 资产 asset cover 资产担保 ,资产保证 asset depreciation range 资产折旧年限幅度 asset-liability view 资产—负债观念 asset quality 资产质量

asset retirement 资产退役 ,资产报废 asset revaluation 资产重估价 asset stripping 资产剥离 ,资产拆卖 asset structure 资产结构

asset turnover 资产周转率 asset valuation 资产计价 assignment of accounts receivable 应收账款转让 associated company 联属公司 ,附属公司 Association of Government Accounting 政府会计师协会 assumed liability 承担债务 , 承付债务 AT 税后at cost 按成本 at par 按票面额 ,平价 at sight 见票兑付 ,即期兑付 attached account 被查封账户 attachment 扣押 ,查封 attest 证明 ,验证 attestation 证明书 ,鉴定书

audit 审核 ,审计 auditability 可审核性 audit committee 审计委员会 audit coverage 审计范围 audited financial statement 审定财务报表 ,审定会计报表 audit evidence 审计证据 ,审计凭证 Audit Guides 《审计指南》 auditing ①审计②审计学 auditing procedure 审计程序 auditing process 审计过程 auditing standard 审计标准 ,审计准则Auditing Standards Board 审计准则委员会 Auditor 审计员 ,审计师 auditor general 审计主任 ,总审计 auditor,s legal liability 审计师法律责任 auditor,s opinion 审计师意见书 auditor,s report 审计师报告 ,查账报告 audit program 审计工作计划 audit report 审计报告 audit risk 审计风险 audit sampling 审计抽样 audit software 审计软件 audit test 审计抽查 audit trail 审计脉络 ,审计线索 audit working paper 审计工作底稿authorized capital stock 核定股本 ,法定股本 automated clearing house 自动票据交换所 automated teller machine 自动取款机 automatic transfer service 自动转账服务available asset 可用资产

available inventory 可用存货 average balance 平均余额 average collection period 平均收款期 average cost 平均成本 average-cost method 平均成本法 average inventory 平均存货 ,平均库存 average life 平均寿命 ,平均使用年限 average payment period (of accounts payable) 应付账款平均付款期 average rate of return 平均收益率 averages 股票价格平均指数 avoidable cost 可避免成本

back charge 欠费费用 back date 倒填日期 ,填早日期 backed bill 背书票据 back-end load 后期负担 backer ①票据担保人②财务支持人 backlog depreciation 欠提折旧 back order 欠交订货 back pay 欠付工资 back tax 欠交税款 back-to-back credit 对开信用证back-to-back loan 对销贷款 back wardation 倒价 backward integration 逆向合并 bad check 空头支票 bad debt 呆账 ,呆账账户 bad debt account 呆账账户 bad debt expense 呆账费用 bad debt ratio 呆账比率 bad debt recovery 呆账收回 bailment 寄销 ,寄托bailout 抽资 bailout period 投资返还期 balance ①余额②平衡 balance budget 平衡预算 balance due 结欠余额 balance fund 平衡基金 balance of account 账户余额 balance of payment 国际收支差额 balance of retained earnings 留存收益余额 balance sheet 资产负债表 balance sheet account 资产负债表账户

balance sheet analysis 资产负债表分析 balance sheet audit 资产负债表审计 balance sheet date 结账日期 balance sheet ratio 资产负债表比率 balance sheet total 资产负债表总额 balloon payment 漂浮式付款 bank 银行 bank(er,s) acceptance 银行承兑 , 银行承兑汇票 bank balance 银行存款余额 bankbook 存折 bank charge 银行手续费 bank checking account 银行支票账户 ,银行活期存款账户 bank confirmation 银行证明信函bank credit 银行信用 ,银行信贷 bank custody 银行保险库 bank draft 银行汇票 banker ①银行家②银行 bank failure 银行倒闭 bank loan 银行贷款 bank overdraft 银行透支bank reconciliation statement 银行对账单 ,银行存款调节表 bank reference 银行征信信函 bank run 银行挤兑 bankruptcy 破产 bankruptcy act 破产法 bankruptcy cost 破产成本 bankruptcy court 破产法院 bankruptcy prediction 破产判断

Bankruptcy Reform Act of 1978 1978 年破产改革法 bank transfer 银行汇兑业务 ,银行转账业务

bargain①合同，谈判②廉价货

bargain money 定金

bargain purchase option 承租人优先购置权 bargain renewed option 承租人优先续租权bargain sale 廉价销售 barometers 经济晴雨表，经济指标 barometers stock 晴雨表股票barter 以货易货 barter transaction 易货业务 base 基数 base period 基期 base price 基价 base rate 基础利率 base stock 基础存量

BASIC 基础语言 basic earnings per share 每股基础收益 basis 基准 basis of accounting 会计基准 ,会计方法 basis of taxation 计税基准 basis point 基点 basket purchase 整套采购 ,总价采购 batch costing 分批成本计算法 batch processing 分批处

理 ,分批数据处理 B/D 过次页 B/E 汇票 BE analysis 损益分界分析 , 保本分析 bear①承担，负担②卖空者，空头 bearer 持票人 bearer bond 不记名债券 bearer draft 不记名汇票 bear interest 附息，负担利息 bear market 熊市，下跌行情 bear squeeze 榨空头beating the market 战胜股市 before-separation cost 分离前成本 before-tax income 税前收益

Beginners All-purpose Symbolic Instruction Code 基础语言，初学者通用符号指令语言beginning balance 期初余额 beginning inventory 期初存货 bellwether security 领头证券，龙头证券 below par 低于票面价值 below the line 线下项目 beneficial interest 受益人权益 beneficial owner 受益权人 beneficiary 受益人，受款人，受赔人 benefit ①效益，利益②福利金，津贴 benefit-cost analysis 效益成本分析 benefit-cost ratio 效益成本比率 benefit fund 福利基金 benefit in kind 实物福利 benefit system 职工福利制度 best-efforts agreement 证券尽力推销协议 beta coefficient 贝塔系数 beta risk 贝塔风险，第二种类型误差 betterment 改造投资，改造工程投资

B/F 余额承前 Bias 偏差，偏向性 bid ①买价②投标

bid bond 投标保证金 bid price①买方出价，买价②投标价格 big bath 巨额冲销

Big Board 大证券交易所 Big Five 五大会计师事务所 bill ①汇票，票据②通知单，清单③账单，发货票 billing 开发票，开账单 billing clerk 开票员 bill of entry 报关单bill of exchange 汇票 bill of lading 提货单，提单 bill of materials 用料单 bill of sales 销货清单，卖据 bills payable 应付票据 bills receivable 应收票据

B/L 提货单 black market 黑市 black money 黑钱 blank bill of lading 不记名提货单blank check 空白支票 blank endorsement 不记名背书 blanket mortgage 总括抵押

blanket order 总括订货单 blanket price 总括价格 blind entry 失实分录，未加说明的分录 blind purchase 盲目采购 blue-chip 蓝筹码股票，热门股票 blue-sky laws 蓝天

法，股票发行控制法 board chairman 董事长 board minutes 董事会会议记录 board of directors 董事会 board of trade 同业公会，商会 bond ①债券②保证书，保证金③忠诚保证 bond conversion 债券兑换 bond discount 债券折价 bonded goods 保税货物 bonded warehouse 保税仓库 bond financing 债券筹资 bondholder 债券持有人 bond indenture 债券信托契约，债券契约 bonding company 忠诚担保公司 bond issue cost 债券发行成本bond premium 债券溢价 bond rating 评定债券等级

bonds outstanding 流通在外债券 ,未偿付债券 bonds payable 应付公司债券 bond yield 债券收益率 bonus 奖金 ,红利 bonus issue 发行红利股 book ①账簿②账面的③记账 book audit 账簿审计 book balance 账面余额 book inventory 账面存货 , 账面盘存 bookkeeper 簿记员 ,记账员

bookkeeping①簿记，记账②簿记学 book of final entry 终结分录账簿 book of orginal entry 原始分录账簿 book profit 账面利润，账面盈利 book rate of return 账面收益率books of accounts 账簿 book value 账面价值 book value per share 每股账面价值 boot 补价 borrowing 借贷，借款 borrowing power 借款能力 bottom line 损益表底线，最终财务成果 B/R 应收票据 branch 分支机构，分店 branch accounting 分支机构会计，分店会计 branch current account 分支机构往来账户，分店往来账户 branch ledger 分支机构分类账 brand name 牌号名称，商标名称 breach of contract 违约，违反合同 breach of trust 违反信托 breakdown 分解，按细目分类 break-even analysis 损益分界分析，损益平衡分析 break-even chart 损益分界图表，损益平衡图表 break-even point 损益分界点，损益平衡点 break-up value 拆卖价值 bribes and kickbacks 贿赂和回扣 bridging loan 过渡性贷款

British Accounting Association 英国会计学会 broker 经纪人 brokerage 经纪人佣金brought down 入次页，过次页 brought forward 承前页 budget 预算 budgetary control 预算控制

budget decision 预算决策 bugeting 预算编制 budget management 预算管理 budget variance 预算差异 buffer stock 保险库存 ,缓冲存货 bull ①买空②买空者 ,多头

bullion 金银块 ,金银条 bull market 牛市 , 涨市 burden 间接费用 burden rate 间接费用率 business①商业，工商业②企业③经营，营业 business accounting 企业会计

business barometer 工商业指标 business combination 企业合并 business cycle 商业周期，商业循环 business environment 企业环境 business failure 经营失败 business income 企业收益，营业收益 business risk 经营风险，营业风险 business segment 企业分部 business transaction 企业交易，营业业务 business trust 企业经营信托 buy and hold decision 购入和持存决策 buyer，s credit 买方信贷 buying expense 进货费用buyout 收购股权，收购控制股权 buy over 收买，贿赂 bylaws 公司章程细则 by-product 副产品

CA 特许会计师 cable transfer 电汇 calculation 计算 calculator 计算器 calendar year 日历年度 call ①期前偿还，期前兑回②催交股款③买方期权 callable bond 可提前兑回债券 callable preferred stock 可提前兑回优先股 call loan 活期拆放贷款 call option 股票购买期权 call premium 提前兑回溢价 call price 提前兑回价格 call provision 提前兑回条款 cancelable lease 可取消租约

新会计准则会计科目表中英文对照18页word

新会计科目表 1 资产 assets 11~ 12 流动资产 current assets 111 现金及约当现金 cash and cash equivalents 1111 库存现金 cash on hand 1112 零用金/周转金 petty cash/revolving funds 1113 银行存款 cash in banks 1116 在途现金 cash in transit 1117 约当现金 cash equivalents 1118 其它现金及约当现金 other cash and cash equivalents 112 短期投资 short-term investment 1121 短期投资 -股票 short-term investments - stock 1122 短期投资 -短期票券 short-term investments - short-term notes and bills 1123 短期投资 -政府债券 short-term investments - government bonds 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates 1125 短期投资 -公司债 short-term investments - corporate bonds 1128 短期投资 -其它 short-term investments - other 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 113 应收票据 notes receivable 1131 应收票据 notes receivable 1132 应收票据贴现 discounted notes receivable 1137 应收票据 -关系人 notes receivable - related parties 1138 其它应收票据 other notes receivable

会计科目中英文对照全

assets?1 资产current assets?11~ 12 流动资产现金及约当现金111 cash and cash equivalents? 库存现金cash on hand?1111 petty cash/revolving funds?1112 零用金/周转金银行存款cash in banks?0 g1113 在途现金cash in transit?1116 约当现金1117 cash equivalents? 约当现金1118 其它现金及other cash and cash equivalents? short-term investment?112 短期投资 - stock?股票- short-term investments 1121 短期投资 term notes and bills?-shortterm investments - short1122 短期投资--短期票券 government bonds?term investments short--1123 短期投资-政府债券beneficiary certificates?short-term investments --1124 短期投资受益凭证 corporate bonds?term investments --1125 短期投资-公司债short term investments other?- 1128 短期投资-其它short-allowance for reduction of shortterm investment to market?1129 -备抵短期投资跌价损失113 应收票据notes receivable? 应收票据notes receivable?1131 应收票据贴现discounted notes receivable?1132 notes receivable - related parties?1137 应收票据-关系人 other notes receivable?其它应收票据1138 tible accounts-－应收票据1139 备抵呆帐allowance for uncollec- notes receivable? 应收帐款114 accounts receivable? 应收帐款accounts receivable?1141 应收分期帐款installment accounts receivable?1142 - related parties? 1147 应收帐款-关系人accounts receivable accounts receivable? tible accounts 1149 备抵呆帐－应收帐款-allowance for uncollec- other receivables?其它应收款118 forward exchange contract receivable?1181 应收出售远汇款forward exchange contract receivable -1182 应收远汇款-外币foreign currencies? discount on forward ex-1183 change contract?买卖远汇折价应收收益earned revenue receivable?1184 income tax refund receivable?应收退税款1185 - related parties?-1187 其它应收款关系人other receivables other?other receivables 1188 其它应收款-其它-allowance for uncollec- other receivables? tible accounts - 1189 备抵呆帐-其它应收款inventories?121~122 存货 merchandise inventory?1211 商品存货 consigned goods?寄销商品1212 goods in transit?在途商品1213 1219 备抵存货跌价损失allowance for reduction of inventory to market? 1221 制成品finished goods? consigned finished goods? 寄销制成品1222 1223 副产品by-products? 1224 在制品work in process? 1225 委外加工work in process -outsourced? 1226 原料raw materials? 1227 物料supplies? 1228 在途原物料materials and supplies in transit? 1229 备抵存货跌价损失allowance for reduction of inventory to market? 125 预付费用prepaid expenses? 1251 预付薪资prepaid payroll? 1252 预付租金prepaid rents? 1253 预付保险费prepaid insurance? 用品盘存1254 office supplies? prepaid income tax?1255 预付所得税 other prepaid expenses?1258 其它预付费用 126 预付款项prepayments? 1261 预付货款prepayment for purchases? other prepayments?1268

西方财务会计选择判断题

1．Generally accepted accounting principles (GAAP) are formulated by the ( ) A. Securities and Exchange Commission (SEC) B. Financial Accounting Standards Board (FASB) C. Institute of Management Accountants (IMA) D. American Institute of Certified Public Accountants (AICPA) 2．Which accounting concept or principle specifically states that we should record transactions at amounts that can be verified? A. Entity concept B. Cost principle C. Reliability principle D. Going-concern concept 3．Fossil is famous for fashion wristwatches and leather goods. At the end of a recent year, Fossil’s total assets added up to﹩381 million, and owner s’ equity was ﹩264 million. How much did Fossil owe creditors? A. Cannot determine from the data given B. ﹩381 million C. ﹩264 million D. ﹩117 million 4．Assume that Fossil sold watches for ﹩50,000 to a department store on account. How would this transaction affect Fossil’s accounting equation? A. Increase both assets and owner s’ equity by ﹩50,000 B. Increase both assets and liabilities by ﹩50,000 C. Increase both liabilities and owners’ equity by ﹩50,000 D. No effect on the accounting equation because the effects cancel out 5．The financial statement that reports assets, liabilities, and owner’s equity is the: A. Income statement. B. Owner’s equity statement. C. Balance sheet. D. Statement of cash flow. 6．The left side of an account is used to record ( ) A. Debits B. Credits C. Debit or credit, depending on the type of account D. Increases 7．Accounts that normally have debit balance are: ( ) A. Assets, expenses, and revenues B. Assets, expenses, and owner’s capital. C. A ssets, liabilities, and owner’s drawings. D. Assets, owner’s drawings, and expenses. 8．The time period assumption states that: ( ) A. Revenue should be recognized in the accounting period in which it is earned. B. Expenses should be matched with revenues. C. The economic life of a business can be divided into artificial time periods. D. The fiscal year should be correspond with the calendar year. 9．In a work sheet, net income is entered in the following columns: ( ) A. Income statement (Dr) and balance sheet (Dr). B. Income statement (Cr) and balance sheet (Dr). C. Income statement (Dr) and balance sheet (Cr). D. Income statement (Cr) and balance sheet (Cr).

会计科目中英文对照

完整英文版资产负债表、利润表及现金流量表来源：冯硕的日志 资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中：原材料Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets 流动资产合计Total current assets 长期投资：Long-term investment： 其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment *合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost 减：累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减：固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets 其中:土地使用权Including and use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理Including:Fixed assets repair 固定资产改良支出Improvement expenditure of fixed assets 其他长期资产Other long term assets

西方财务会计 大纲

《西方财务会计》教学大纲 课程名称：西方财务会计 课程编码：B0431050 适用专业及层次：财务管理本科 课程总学时：36 课程总学分：2 理论学时：36 实践学时：0 先修课程：《基础会计》《财务会计》 一、课程的性质、目的与任务 本课程是会计学专业的双语教学课程。其学习目的在于使学生全面、系统地理解西方国家,尤其是美国财务会计的基本理论、基本知识和方法；掌握西方企业经济业务的会计处理方法；培养和提高学生正确分析和处理西方会计实际问题的能力；毕业后能较好地适应外资企业会计工作的需要。学习本课程，要求学生理解西方财务会计的概念、特征、目标、基本假设、基本原则等基本理论；掌握西方企业经济业务所引起的资产、负债、所有者权益、收入、费用、利润六大会计要素增减变化及其结果的会计处理方法和程序；能运用西方财务会计学的基本理论、知识和方法，正确分析和解决涉外会计核算中的各种实际问题。 二、教学内容、教学要求及教学重难点 Chapter1 Introduction to Accounting and Business 【教学内容】the nature of a business.；the role of accounting in business；the importance of business ethics and the basic principles of proper ethical conduct；Describe the profession of accounting；the development of accounting principles and relate them to practice；the accounting equation and define each element of the equation.；how business transactions can be stated in terms of the resulting change in the basic elements of the accounting equation 【教学要求】 1.Describe the nature of a business. 2. Describe the role of accounting in business. 3. Describe the importance of business ethics and the basic principles of proper ethical conduct. 4. Describe the profession of accounting. 5. Summarize the development of accounting principles and relate them to practice. 6. State the accounting equation and define each element of the equation. 7.Explain how business transactions can be stated in terms of the resulting change in the basic elements of the accounting equation

会计科目中英文对照

1资产a s s e t s? 11~12流动资产c u r r e n t a s s e t s? 111现金及约当现金c a s h a n d c a s h e q u i v a l e n t s? 1111库存现金c a s h o n h a n d? 1112零用金/周转金p e t t y c a s h/r e v o l v i n g f u n d s? 1113银行存款c a s h i n b a n k s?0g 1116在途现金c a s h i n t r a n s i t? 1117约当现金c a s h e q u i v a l e n t s? 1118其它现金及约当现金o t h e r c a s h a n d c a s h e q u i v a l e n t s? 112短期投资s h o r t-t e r m i n v e s t m e n t? 1121短期投资-股票s h o r t-t e r m i n v e s t m e n t s-s t o c k? 1122 短期投资-短期票券short-term investments -short-term notes and bills? 1123短期投资-政府债券s h o r t-t e r m i n v e s t m e n t s-g o v e r n m e n t b o n d s? 1124短期投资-受益凭证s h o r t-t e r m i n v e s t m e n t s-b e n e f i c i a r y c e r t i f i c a t e s? 1125短期投资-公司债s h o r t-t e r m i n v e s t m e n t s-c o r p o r a t e b o n d s? 1128短期投资-其它s h o r t-t e r m i n v e s t m e n t s-o t h e r? 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market? 113应收票据n o t e s r e c e i v a b l e? 1131应收票据n o t e s r e c e i v a b l e? 1132应收票据贴现d i s c o u n t e d n o t e s r e c e i v a b l e? 1137应收票据-关系人n o t e s r e c e i v a b l e-r e l a t e d p a r t i e s? 1138其它应收票据o t h e r n o t e s r e c e i v a b l e? 1139 备抵呆帐－应收票据allowance for uncollec-tible accounts-notes receivable? 114应收帐款a c c o u n t s r e c e i v a b l e? 1141应收帐款a c c o u n t s r e c e i v a b l e? 1142应收分期帐款i n s t a l l m e n t a c c o u n t s r e c e i v a b l e? 1147应收帐款-关系人a c c o u n t s r e c e i v a b l e-r e l a t e d p a r t i e s?

会计科目英文对照2

中国会计制度科目英文对照 应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable 应收帐款Accounts receivable其他应收款Other receivables预付帐款Accounts prepaid 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a year 长期投资：Long-term investment： 其中:长期股权投资Including: Long term equity investment 长期债权投资Long term securities investment 固定资产原价Fixed assets-cost 固定资产净值Fixed assets-net value 减：固定资产减值准备Less: Impairment of fixed assets 固定资产净额Net value of fixed assets固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 其中:土地使用权Including: Land use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理Including: Fixed assets repair 其他长期资产Other long term assets 无形及其他资产合计Total intangible assets and other assets 递延税款借项Deferred assets debits 应付票款Notes payable 应付帐款Accounts payab1e预收帐款Advances from customers 应付工资Accrued payro1l应付福利费Welfare payable应付利润(股利) Profits payab1e 应交税金T axes payable其他应交款Other payable to government其他应付款Other creditors 预提费用Provision for expenses预计负债Accrued liabilities 一年内到期的长期负债Long term liabilities due within one year 其他流动负债Other current liabilities长期借款Long-term loans payable 应付债券Bonds payable长期应付款long-term accounts payable 长期负债合计Total long term liabilities 递延税款贷项Deferred taxation credit * 少数股东权益Minority interests 实收资本(股本) Subscribed Capital国家资本National capital 集体资本Collective capital法人资本Legal person's capital 其中:国有法人资本Including: State-owned legal person's capital 集体法人资本Collective legal person's capital个人资本Personal capital 外商资本Foreign businessmen's capital 资本公积Capital surplus 盈余公积surplus reserve 其中:法定盈余公积Including: statutory surplus reserve 公益金public welfare fund 补充流动资本Supplementary current capital * 未确认的投资损失（以“-”号填列）Unaffirmed investment loss 未分配利润Retained earnings 所有者权益合计T otal shareholder's equity

中英文会计科目表

中国会计科目的中英文对照 一、资产类Assets 流动资产Current assets 货币资金Cash and cash equivalents 1001 现金Cash 1002 银行存款Cash in bank 1009 其他货币资金Other cash and cash equivalents '100901 外埠存款Other city Cash in bank '100902 银行本票Cashier's cheque '100903 银行汇票Bank draft '100904 信用卡Credit card '100905 信用证保证金L/C Guarantee deposits '100906 存出投资款Refundable deposits 1101 短期投资Short-term investments '110101 股票Short-term investments - stock '110102 债券Short-term investments corporate bonds '110103 基金Short-term investments corporate funds '110110 其他Short-term investments - other 1102 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable 1111 应收票据Note receivable 银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance 1121 应收股利Dividend receivable 1122 应收利息Interest receivable 1131 应收账款Account receivable 1133 其他应收款Other notes receivable 1141 坏账准备Bad debt reserves 1151 预付账款Advance money 1161 应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories 1201 物资采购Supplies purchasing 1211 原材料Raw materials 1221 包装物Wrappage 1231 低值易耗品Low-value consumption goods 1232 材料成本差异Materials cost variance 1241 自制半成品Semi-Finished goods 1243 库存商品Finished goods 1244 商品进销差价Differences between purchasing and selling price 1251 委托加工物资Work in process - outsourced 1261 委托代销商品Trust to and sell the goods on a commission basis 1271 受托代销商品Commissioned and sell the goods on a commission basis 1281 存货跌价准备Inventory falling price reserves 1291 分期收款发出商品Collect money and send out the goods by stages 1301 待摊费用Deferred and prepaid expenses 长期投资Long-term investment 1401 长期股权投资Long-term investment on stocks '140101 股票投资Investment on stocks '140102 其他股权投资Other investment on stocks 1402 长期债权投资Long-term investment on bonds '140201 债券投资Investment on bonds '140202 其他债权投资Other investment on bonds 1421 长期投资减值准备Long-term investments depreciation reserves 股权投资减值准备Stock rights investment depreciation reserves 债权投资减值准备Bcreditor's rights investment depreciation reserves 1431 委托贷款Entrust loans '143101 本金Principal '143102 利息Interest '143103 减值准备Depreciation reserves 1501 固定资产Fixed assets 房屋Building 建筑物Structure 机器设备Machinery equipment 运输设备Transportation facilities 工具器具Instruments and implement 1502 累计折旧Accumulated depreciation 1505 固定资产减值准备Fixed assets depreciation reserves

国际会计科目中英文对照

国际会计科目中英文对照Account帐户 Accounting system会计系统AmericanAccountingAssociation美国会计 协会 AmericanInstituteofCPAs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CertificateinManagementAccounting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

Generallyacceptedaccountingprinciples公认会计原则 General-purpose information通用目的信息GovernmentAccountingOffice政府会计办公室 Income statement损益表InstituteofInternalAuditors内部审计师协会InstituteofManagementAccountants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SecuritiesandExchangeCommission证券交易委员会 Statement of cash flow现金流量表

中西方财务会计的差异

中西方财务会计的差 异

专 业 英 语 论 文 系部：会计系 姓名：许啊倩 学号: 201512012313

班级： ZB会计153 班 目录 一、存货的概念及分类 (5) 二、存货数量的确定对存货数量的确定 (7) 三、存货人帐价值的确定 (7) 四、存货的计价方法 (8) 五、总结 (9) 我们认为，随着会计制度改革的日趋完善,国家财政承受能力的不断增强,应当逐步引人并采用成本与市价孰低法 ,这对于企业发展和社会长远发展都是极其有利的。 (9) 六、参考文献 (9) 中西方会计存货核算上的异同摘要：我国自1993年以来实施的一系列财务会计制度改革，使我国财务会

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