【正文】 ent Principle 可比性原則 Comparability Principle 重大性原則 Materiality Principle 穩(wěn)健性原則 Conservatism Principle 權(quán)責(zé)發(fā)生制 Accrual Basis 現(xiàn)金收付制 Cash Basis 財(cái)務(wù)報(bào)告 Financial Report 流動(dòng)資產(chǎn) Current assets 流動(dòng)負(fù)債 Current Liabilities 長(zhǎng)期負(fù)債 Longterm Liabilities 投入資本 Contributed Capital 留存收益 Retained Earning （2）會(huì)計(jì)循環(huán) 會(huì)計(jì)循環(huán) Accounting Procedure/Cycle 會(huì)計(jì)信息系統(tǒng) Accounting information System 帳戶 Ledger 會(huì)計(jì)科目 Account 會(huì)計(jì)分錄 Journal entry 原始憑證 Source Document 日記帳 Journal 總分類帳 General Ledger 明細(xì)分類帳 Subsidiary Ledger 試算平衡 Trial Balance 現(xiàn)金收款日記帳 Cash receipt journal 現(xiàn)金付款日記帳 Cash disbursements journal 銷售日記帳 Sales Journal 購(gòu)貨日記帳 Purchase Journal 普通日記帳 General Journal 工作底稿 Worksheet 調(diào)整分錄 Adjusting entries 結(jié)帳 Closing entries （3）現(xiàn)金與應(yīng)收帳款 現(xiàn)金 Cash 銀行存款 Cash in bank 庫存現(xiàn)金 Cash in hand 流動(dòng)資產(chǎn) Current assets 償債基金 Sinking fund 定額備用金 Imprest petty cash 支票 Check(cheque) 銀行對(duì)帳單 Bank statement 銀行存款調(diào)節(jié)表 Bank reconciliation statement 在途存款 Outstanding deposit 在途支票 Outstanding check 應(yīng)付憑單 Vouchers payable 應(yīng)收帳款 Account receivable 應(yīng)收票據(jù) Note receivable 起運(yùn)點(diǎn)交貨價(jià) shipping point 目的地交貨價(jià) destination point 商業(yè)折扣 Trade discount 現(xiàn)金折扣 Cash discount 銷售退回及折讓 Sales return and allowance 壞帳費(fèi)用 Bad debt expense 備抵法 Allowance method 備抵壞帳 Bad debt allowance 損益表法 Ine statement approach 資產(chǎn)負(fù)債表法 Balance sheet approach 帳齡分析法 Aging analysis method 直接沖銷法 Direct writeoff method 帶息票據(jù) Interest bearing note 不帶息票據(jù) Noninterest bearing note 出票人 Maker 受款人 Payee 本金 Principal 利息率 Interest rate 到期日 Maturity date 本票 Promissory note 貼現(xiàn) Discount 背書 Endorse 拒付費(fèi) Protest fee （4）存貨 存貨 Inventory 商品存貨 Merchandise inventory 產(chǎn)成品存貨 Finished goods inventory 在產(chǎn)品存貨 Work in process inventory 原材料存貨 Raw materials inventory 起運(yùn)地離岸價(jià)格 shipping point 目的地抵岸價(jià)格 destination 寄銷 Consignment 寄銷人 Consignor 承銷人 Consignee 定期盤存 Periodic inventory 永續(xù)盤存 Perpetual inventory購(gòu)貨 Purchase 購(gòu)貨折讓和折扣 Purchase allowance and discounts 存貨盈余或短缺 Inventory overages and shortages 分批認(rèn)定法 Specific identification 加權(quán)平均法 Weighted average 先進(jìn)先出法 Firstin, firstout or FIFO 后進(jìn)先出法 Lostin, firstout or LIFO 移動(dòng)平均法 Moving average 成本或市價(jià)孰低法 Lower of cost or market or LCM 市價(jià) Market value 重置成本 Replacement cost 可變現(xiàn)凈值 Net realizable value 上限 Upper limit 下限 Lower limit 毛利法 Gross margin method 零售價(jià)格法 Retail method 成本率 Cost ratio （5）長(zhǎng)期投資 長(zhǎng)期投資 Longterm investment 長(zhǎng)期股票投資 Investment on stocks 長(zhǎng)期債券投資 Investment on bonds 成本法 Cost method 權(quán)益法 Equity method 合并法 Consolidation method 股利宣布日 Declaration date 股權(quán)登記日 Date of record 除息日 Exdividend date 付息日 Payment date 債券面值 Face value, Par value 債券折價(jià) Discount on bonds 債券溢價(jià) Premium on bonds 票面利率 Contract interest rate, stated rate 市場(chǎng)利率 Market interest ratio, Effective rate 普通股 Common Stock 優(yōu)先股 Preferred Stock 現(xiàn)金股利 Cash dividends 股票股利 Stock dividends 清算股利 Liquidating dividends 到期日 Maturity date 到期值 Maturity value 直線攤銷法 StraightLine method of amortization 實(shí)際利息攤銷法 Effectiveinterest method of amortization （6）固定資產(chǎn) 固定資產(chǎn) Plant assets or Fixed assets 原值 Original value 預(yù)計(jì)使用年限 Expected useful life 預(yù)計(jì)殘值 Estimated residual value 折舊費(fèi)用 Depreciation expense 累計(jì)折舊 Accumulated depreciation 帳面價(jià)值 Carrying value 應(yīng)提折舊成本 Depreciation cost 凈值 Net value 在建工程 Constructioninprocess 磨損 Wear and tear 過時(shí) Obsolescence 直線法 Straightline method (SL) 工作量法 Unitsofproduction method (UOP) 加速折舊法 Accelerated depreciation method 雙倍余額遞減法 Doubledeclining balance method (DDB) 年數(shù)總和法 Sumoftheyearsdigits method (SYD) 以舊換新 Trade in 經(jīng)營(yíng)租賃 Operating lease 融資租賃 Capital lease 廉價(jià)購(gòu)買權(quán) Bargain purchase option (BPO) 資產(chǎn)負(fù)債表外籌資 Offbalancesheet financing 最低租賃付款額 Minimum lease payments （7）無形資產(chǎn) 無形資產(chǎn) Intangible assets 專利權(quán) Patents 商標(biāo)權(quán) Trademarks, Trade names 著作權(quán) Copyrights 特許權(quán)或?qū)I(yíng)權(quán) Franchises 商譽(yù) Goodwill 開辦費(fèi) Organization cost 租賃權(quán) Leasehold 攤銷 Amortization （8）流動(dòng)負(fù)債 負(fù)債 Liability 流動(dòng)負(fù)債 Current liability 應(yīng)付帳款 Account payable 應(yīng)付票據(jù) Notes payable 貼現(xiàn)票據(jù) Discount notes 長(zhǎng)期負(fù)債一年內(nèi)到期部分 Current maturities of longterm liabilities 應(yīng)付股利 Dividends payable 預(yù)收收益 Prepayments by customers 存入保證金 Refundable deposits 應(yīng)付費(fèi)用 Accrual expense 增值稅 Value added tax 營(yíng)業(yè)稅 Business tax 應(yīng)付所得稅 Ine tax payable 應(yīng)付獎(jiǎng)金 Bonuses payable 產(chǎn)品質(zhì)量擔(dān)保負(fù)債 Estimated liabilities under product warranties 贈(zèng)品和兌換券 Premiums, coupons and trading stamps 或有事項(xiàng) Contingency 或有負(fù)債 Contingent 或有損失 Loss contingencies 或有利得 Gain contingencies 永久性差異 Permanent difference 時(shí)間性差異 Timing difference 應(yīng)付稅款法 Taxes payable method 納稅影響會(huì)計(jì)法 Tax effect accounting method 遞延所得稅負(fù)債法 Deferred ine tax liability method會(huì)計(jì)amp。材料成本差異 Material cost difference 自制半成品 Selfmanufactured goods 庫存商品 Finished goods 商品進(jìn)銷差價(jià) Difference between purchase amp。Allowance receivable 其他應(yīng)收款 Other debtors 壞帳準(zhǔn)備 其他應(yīng)收款 Provision for doubtful debts other debtors 其他流動(dòng)資產(chǎn) Other current assets 物資采購(gòu) Purchase 原材料 Raw materials 包裝物 Packing materials 低值易耗品 Low value consumblesterm equity investment others 長(zhǎng)期債券投資債券投資 Long term securities investemnt bonds 長(zhǎng)期債券投資其他債權(quán)投資 Long term securities investment others 長(zhǎng)期投資減值準(zhǔn)備 Provision for longterm investment 應(yīng)收票據(jù) Notes receivable 應(yīng)收股利 Dividends receivable 應(yīng)收利息 Interest receivable 應(yīng)收帳款 Trade debtors 壞帳準(zhǔn)備 應(yīng)收帳款 Provision for doubtful debts trade debtors 預(yù)付帳款 Prepayment 應(yīng)收補(bǔ)貼款短期投資股票投資 Investments Short term stocks 短期投資債券投資 Investments Short term bonds 短期投資基金投資 Investments Short term funds 短期投資其他投資 Investments Short term others 短期投資跌價(jià)準(zhǔn)備 Provision for shortterm investment 長(zhǎng)期股權(quán)投資股票投資 Long term equity investment stocks 長(zhǎng)期股權(quán)投資其他股權(quán)投資 Long中國(guó)會(huì)計(jì)制度科目英文對(duì)照表現(xiàn)金 Cash in hand 銀行存款 Cash in bank 其他貨幣資金外埠存款Other monetary assets cash in other cities 其他貨幣資金銀行本票 Other monetary assets cashier‘s check 其他貨幣資金銀行匯票