会计科目中英文对照cpa版
武汉警官学院-形势与政策学习心得
第一课
财务会计导读
Glossary
accrual basis
权责发生制
Asset
资产
balance sheet
资产负债表
capital
adequacy ratio
资本充足率
cash basis
收付实现制
cash flow statement
现金流量表
double entry method 复式记账法
Expenses费用
Fair value
公允价值
financial reports
财务报告
going
concern
持续经营
guarantee
担保
Historical cost
历史成本
Impairment
减值
impairment provision
减值准备
income statement
利润表
Liabilities
负债
Maturity
到期
Net realizable value
可变现净值
Owners’
Equity
所有者权益
post-amortization
costs
摊余成本
Present value
现值
Profit
利润
Replacement
cost
重置成本
stewardship
受托责任
transferor
转出方
transferee
转入方
1.
资产类科目
Assets
现金：Cash and cash
equivalents
银行存款：
Bank deposit
应收账款：
Account receivable
应收票据：
Notes
receivable
应收股利：
Dividend receivable
应收利息：
Interest receivable
其他应收款：
Other receivables
原材料：Raw
materials
在途物资：
Materials in transport
库存商品：
inventory
存货跌价准备：
provision for the decline in value of
inventories
坏账准备：
Allowance for doubtful
acounts
待摊费用：
Prepaid expense
交易性金融资产：Trading financial assets
持有至到期投资：
held-to-maturity
investment
可供出售金融资产：
Available-for-sale
financial assets
短期投资：
Short-term
investment
长期股权投资：
Long-term equity
investment
固定资产：
Fixed assets
累计折旧：
Accumulated depreciation
在建工程：
Construction-in-process
固定资产减值准备：
provision for the decline in
value of fixed assets
无形资产：
Intangible
assets
累计摊销：
Accumulated amortization
商誉：
Goodwill
递延所得税资产：
deferred tax
assets
（
DTA
）
2.
负债类
Liability
短期借款：Short-term
loans borrowing
长期借款：
Long-term loans
borrowing
预收账款：
advance from customers
Deposit received
应付票据：
Notes payable
应付账款：
Account payable
应付工资薪酬：
wages
payable
应付股利：
Dividends payable
应付利息：
Interest payable
应交税费：
Tax
payable
其他应付款：
Other payables
递延所得税负债：
Deferred tax liabilities
3.
所有者权益类
OWNERS' EQUITY
实收资本：Paid-in capital
资本公积：
Additional
paid-in capital
盈余公积：Surplus reserves
未分配利润：
Retained earnings
4.
成本类科目
Cost
生产成本：Manufacturing
Cost
制造费用：
Manufacturing overhead
劳务成本：
labor costs
研发支出：
R & D
expenditure
5.
损益类
Profit and
loss
主营业务收入：Main operating revenue
其他业务收入：
Other operating revenue
营业外收入：
Non-operating income
投资收益：
Investment income
产品销售收入：
sales revenue
主营业务成本：
Main
operating costs
；
cost of goods sold cost
of sales
其他业务支出：
Other operating costs
营业外支出：
Non-operating expenditure
销售费用：
Selling
expense
（
advertisement
）
管理费用：
General and administration expense
（
G&A expense
）
财务费用：Finance
expense
公允价值变动损益：
Gainloss of the change
of fair value
所得税：
Income tax
第二课
流动资产
Glossary
Allowance Method
备抵法
Bad debts
坏账
Cash
现金
Cash Discounts
现金折扣
Cash
Equivalents
现金等价物
consigned
goods
代销存货
Current Asset
流动资产
Direct Write-Off
直接转销法
finished products
完工产品
FIFO, First-
in-first-out
先进先出法
general and
administrative expenses
管理费用
goods in
transit
在途存货
Gross Method
总价法
Inventory
存货
LIFO: Last-in-first-
out
后进先出法
Maturity
到期
Merchandise
商品
Net
Method
净价法
NRV(Net Realizable Value)
可变现净值
Notes Receivable
应收票据
Periodic system
定期盘存
Perpetual
system
永续盘存
physical count
盘点
purchase costs
采购成本
Specific
Identification
个别认定法
the provision for
the loss on decline in value of
inventories
存货跌价准备
Trade
Discounts
商业折扣
Receivables
应收款
work in progress
在产品
第
3
课
非流动资产
Glossary
Accumulated amortization
累计摊销
Amortization
摊销
capitalize
资本化
Construction-in-
process
在建工程
Costs Subsequent to
Acquisition
后续支出
Discard
报废
Depreciation
折旧
Disposal
处置
double declining balance method
双倍余额递减法
expense
费用化
fiscal year
会计年度
fixed assets
固定资产
Goodwill
商誉
Impairment
减值
Intangible Asset
无形资产
Noncurrent Asset
非流动资产
recoverable amount
可收回金额
research
and development(R&D)
研发
salvage value
残值
sum of the years
digits
年数总和法
the straight-line
method
直线法
unit of production
method
工作量法
useful life
使用寿命
第四课
负债
Glossary
Contingency
或有事项
Contingent
或有的
contingent asset
或有资产
contingent Liability
或有负债
Coupon
息票
Current liability
流动负债
Discount
折价
effective yield
有效利率
face
value
面值
interest
利息
Liability
负债
loss
contract
亏损合同
Market rate
市场利率
nominal rate
名义利率
Off-Balance-
Sheet Financing
表外融资
Operating
Leases
经营租赁
Capital leases
融资租赁
par
面值
pending
litigation
未决诉讼
Premium
溢价
principal
本金
virtually
certain
基本确定
第五课
投资
Glossary
available for sale
可供出售
Consolidate
合并
Control
控制
Debt
securities
债务证券
Derivative
衍生品
Equity securities
权益性证券
Financial
Asset
金融资产
Held-to-maturity
持有至到期
Investee
被投资人
Issuer
发行方
Repurchase
回购
post-
amortization cost
摊余成本
Security
有价证券
Significant influence
重大影响
Trading financial assets交易性金融资产
Financial assets at fair value through profit
or loss以公允价值计量且其变动计入当期损益的金
融资产, including:
Trading financial assets交易性金融资产and
the
financial assets which are measured at their fair
values and of which the variation is included
in the current profits and
losses指定为以公允价值计量且其变动计入当期损益的金融资产；
the
investments which will be held to their
maturity;
持有至到期投资
loans and the
account receivables; and贷款和应收款项
Financial assets available for
sale.
可供出售金融资产
第六课
所有者权益
(
股东权益
)
Glossary
Additional paid-in capital资本公积
cash-
settled share-based payment
以现金结算的股份支付
equity-settled share-based
payment
以权益结算的股份支付
grant
date
授予日
Owners’ equity
所有者权益
Net asset
净资产
Paid-in
capital
（
paid-up
）
实收资本
percentage-of-completion method
完工百分比
real interest method
实际利率法
Retained
earnings
留存收益
royalty
revenue
使用费收入
sales discounts and
allowance
销售折扣与折让
sales
return
销售退回
Surplus
reserves
盈余公积
vesting date
行权日
第七课
其他会计准则
Glossary
Accounting changes
会计变更
changes in
policy
, changes in estimates, and corrections
of errors
会计政策、会计
估计变更及会计差错更正
deductible temporary
differences
可抵扣暂时性差异
Deferred taxes
递延所得税
finance lease capital
lease
融资租赁
income tax
所得税
Leases
租赁
Lessee
承租人
Lessor
出租人
operating
lease
经营租赁
prospectively
未来适用
retrospectively
追溯
reverse
转回
taxable
income
需纳税收入
应纳税收入
taxable
temporary differences
应税暂时性差异
Temporary
differences
暂时性差异
第八课
财务报表列报