常用财务术语中英文对照

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1、常用财务术语中英文对照来源：根据百度文库提供资料整理一、会计与会计理论中文英文会计决策人投资人股东债权人财务会计管理会计成本会计私业会计公众会计注册会计师国际会计准则委员会国际会计准则理事会美国注册会计师协会财务会计准则委员会美国管理会计师协会美国会计学会美国国内收入署独资企业合伙企业股份有限公司有限责任公司会计目标会计假设AccountingDecisionMakerInvestorShareholderCreditorFinancialAccountingManagementAccountingCostAccounting

2、PrivateAccountingPublicAccountingCertifiedPublicAccountant(CPA)InternationalAccountingStandardsCommittee(IASC)InternationalAccountingStandardsBoard(IASB)AmericanInstituteofCPAs(AICPA)FinancialAccountingStandardsBoard(FASB)InstituteofManagementAccountants(IMA)America

3、nAccountingAssociation(AAA)InternalRevenueService(IRS)ProprietorshipPartnershipCorporation(Corp.)LimitedLiabilityCompany(CO.,Ltd)AccountingObjectivesAccountingAssumptions14会计要素会计原则会计实务过程财务报告财务报表资产负债表利润表现金流量表财务分析会计主体假设货币计量假设持续经营假设会计分期假设资产负债业主权益收入费用收益亏损历史成本原则收入实现原则配比原

4、则全面披露原则客观性原则一致性原则可比性原则重大性原则稳健性原则AccountingElementsAccountingPrinciplesAccountingProceduresFinancialReportsFinancialStatementsBalanceSheetIncomeStatementCashFlowStatementFinancialAnalysisSeparate-entityAssumptionUnit-of-measureAssumptionContinuity(Going-concern)Assum

5、ptionTime-periodAssumptionAssetLiabilityOwner`sEquityRevenueExpenseIncomeLossCostPrincipleRevenuePrincipleMatchingPrincipleFull-disclosurePrincipleObjectivePrincipleConsistentPrincipleComparabilityPrincipleMaterialityPrincipleConservatismPrinciple14权责发生制现金收付制流动资产流动负

6、债长期负债投入资本留存收益AccrualBasisCashBasisCurrentAssetsCurrentLiabilitiesLong-termLiabilitiesContributedCapitalRetainedEarnings二、会计循环中文英文会计循环会计信息系统账户会计科目会计分录原始凭证日记账总分类账明细分类账试算平衡现金收款日记账现金付款日记账销售日记账购货日记账普通日记账工作底稿调整分录财产清查结账AccountingProcedure/CycleAccountingInformationSystemLe

7、dgerAccountJournalEntrySourceDocumentJournalGeneralLedgerSubsidiaryLedgerTrialBalanceCashReceiptJournalCashDisbursementsJournalSalesJournalPurchaseJournalGeneralJournalWorksheetAdjustingEntriesPropertyVerificationClosingEntries14三、现金与应收账款中文英文现金库存现金银行存款偿债基金定额备用金支票银行对

8、账单银行存款余额调节表在途存款在途支票应付凭单应收账款应收票据商业折扣现金折扣销售退回及折让坏账费用备抵法备抵坏账损益表法资产负债表法账龄分析法直接冲销法带息票据不带息票据出票人受款人CashCashinHandCashinBankSinkingfundImprestpett