财务会计翻译专业术语

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1、这是每章后面的词汇表，请各章译者按此词汇统一翻译专业术语。有些词汇可能有多于一个常见的译文，请按照第一个译文翻译。第一章p25Accounting会计Annualreport年度报告Assets资产Auditor’sreport审计报告Balancesheet资产负债表Basicaccountingequation基本会计等式CertifiedPublicAccountant(CPA)注册会计师Commonstock普通股Comparativestatements比较报表Corporation股份公司Dividends股利Expenses费用Incomestatemen

2、t收益表，利润表Liabilities负债Managementdiscussionandanalysis(MD&A)管理层讨论和分析Netincome净收益Netloss净损失Notestothefinancialstatements财务报表附注Partnership合伙企业Retainedearnings留存收益Retainedearningsstatement留存收益表Revenue收入Sarbanes-OxleyAct萨班斯－奥克斯利法案Soleproprietorship独资企业Statementofcashflows现金流量表Stockholders’equi

3、ty股东权益第二章p74Classifiedbalancesheet分类资产负债表Comparability可比性Conservatism稳健性Consistency一致性，一贯性Costprinciple成本原则Currentassets流动资产Currentliabilities流动负债Currentratio流动比率Debttototalassetsratio资产负债率，负债比率Earningspershare(EPS)每股收益Economicentityassumption经济主体假设，会计主体假设FinancialAccountingStandardsBoar

4、d(FASB)财务会计准则委员会Freecashflow自由现金流量Fulldisclosureprinciple充分披露原则GenerallyAcceptedAccountingPrinciples(GAAP)公认会计原则Goingconcernassumption持续经营假设Intangibleassets无形资产InternationalAccountingStandardsBoard(IASB)国际会计准则理事会Liquidity流动性，变现能力Liquidityratios流动性比率Long-terminvestments长期投资Long-termliabil

5、ities(Long-termdebt)长期负债Materiality重要性Monetaryunitassumption货币单位假设Operatingcycle营业周期Profitabilityratios获利能力比率Property,plant,andequipment地产、厂场与设备PublicCompanyAccountingOversightBoard(PCAOB)上市公司会计监管委员会Ratio比率Ratioanalysis比率分析Relevance相关性Reliability可靠性SecuritiesandExchangeCommission(SEC)证券交

6、易委员会Solvency偿债能力Solvencyratios偿债能力比率Statementofstockholders’equity股东权益表Timeperiodassumption会计分期假设Workingcapital营运资本第三章p133Account账户Accountinginformationsystem会计信息系统Accountingtransactions会计业务Chartsofaccounts账户一览表Credit贷方Debit借方Double-entrysystem复式记账法Generaljournal普通日记账Generalledger总分类账Jou

7、rnal日记账Journalizing编制分录Ledger分类账Posting过账TaccountT形账户Trialbalance试算表，试算平衡表第四章p195Accrual-basisaccounting权责发生制会计，应计制会计Accruedexpenses应计费用Accruedrevenues应计收入Adjustedtrialbalance调整后试算表Adjustingentries调整分录Bookvalue账面价值Cash-basisaccounting收付实现制会计，现金制会计Closingentries结账分录Contraa