会计英语词汇英文解释

ting(会计)

The process of indentifying, recording, summarizing and

reporting economic information to decision makers.

ial accounting(财务会计)

The field of accounting that serves external decision makers,

such as stockholders, suppliers, banks and government agencies.

ment accounting(管理会计)

The field of accounting that serves internal decision makers,

such as top executives, department heads and people at other

management levels within an organization.

report(年报)

A combination of financial statements, management discussion

and analysis and graphs and charts that is provided annually to

investors.

e sheet (statement of financial position, statement of

financial condition)(资产负债表)

A financial statement that shows the financial status of a

business entity at a particular instant in time.

e sheet equation(资产负债方程式)

Assets = Liabilities + Owners' equity.

(资产)

Economic resources that are expected to help generate future

cash inflows or help reduce future cash outflows.

ities (负债)

Economic obligations of the organization to outsiders ,or claims

against its assets by outsiders.

’ equity （所有者权益）

The residual interest in the organization’s assets after

deducting liabilities.

payable （应付票据）

Promissory notes that are evidence of a debt and state the

terms of payment.

（实体）

An organization or a section of an organization that stands

apart from other organization and individuals as a separate

economics unit.

ction （交易）

Any event that both affects the financial position of an entity

and be reliably recorded in money terms.

ory （存货）

Goods held by a company for the purpose of sale to customers.

t （帐户）

A summary record of the changes in a particular assets, liability,

or owner’ equity.

15. Account payable （应付帐款）

A liability that results from a purchase of goods or services on

account.

or (债权人)

A person or entity to whom money is owed.

(债务人)

A person or entity that owes money to another.

proprietorship (个体经营、独资经营)

A separate organization with a single owner.

rship (合伙)

A form of organization that joins two or more individuals

together as co-owners(共有人).

ation (公司)

A business organization that is created by individual state laws.

d liability (有限责任)

A feature of the corporate form of organization whereby

corporate creditors ordinarily have claims against the corporate

assets only.

ly owned (公有)

A corporation in which shares in the ownership are sold to the

public.

ely owned (私有)

A corporation owned by a family, a small group of shareholders,

or a single individual, in which shares of ownership are not

publicly sold.

olders’ equity (shareholders’ equity) （股东权益）

Owners’ equity of a corporation. The excess of assets over

liabilities of a corporation.

-in capital（实际投入资本）

The total capital investment in a corporation by its owners both

at and subsequent to the inception of business.

value（票面值）

The nominal dollar amount printed on stock certificates.

r （审计师）

A person who examines the information used by managers to

prepare the financial statements and attests to the credibility

of those statements.

（审计）

An examination of transactions and financial statement made in

accordance with generally accepted auditing standards.

33. Fiscal year (会计、财政年度)

The year established for accounting purposes.

m periods (中期)

The time spans established for accounting purposes that are

less than a year.

es(sales) (收入OR商品销售收入)

Increases in owners’ equity arising from increases in assets

received in exchange for the delivery of goods or services to

customers.

es （费用）

Decreases in owners’ equity that arise because goods or

services are delivered to customers.

(profit ,earnings) （收益、利润）

The excess of revenues over expenses.

l basis （应计制、权责发生制）

Accounting method that recognizes the impact of transactions

on the financial statements in the time periods when revenues

and expenses occur.

basis （收付实现制）

Accounting method that recognizes the impact of transactions

on the financial statements only when cash is received or

disbursed.

of goods sold (cost of sales) （销售成本）

The original acquisition cost of the inventory that was sold to

customers during the reporting period.

ng （配比）

The recording of expenses in the same time period as the

related revenues are recognized.

iation （折旧）

The systematic allocation of the acquisition cost of long-lived of

fixed assets to the expenses accounts of particular periods

that benefit from the use of the assets.

income （净利润）

The remainder after all expenses has been deducted from

revenues.

statement (statement of earnings, operating

statement) (收益表)

A report of all revenues and expenses pertaining to a specific

time period.

ent of cash flows (cash flow statement) （现金流量表）

A required statement that reports the cash receipts and cash

payments of an entity during a particular period.

loss （净损失）

The difference between revenues and expenses when expenses

exceed revenues.

dividends （现金股利）

Distribution of cash to stockholders that reduce retained

income.

ent of retained income （利润分配表）

A statement that lists the beginning balance in retained income,

followed by a description of any changes that occurred during

the period, and the ending balance.

ent of income and retained income （收入及利润分配表）

A statement that included a statement of retained income at

the bottom of an income statement.

gs per share (EPS) （每股收益）

Net income divided by average number of common shares

outstanding.

-earnings ratio (P-E) （市盈率）

Market price per share of common stock divided by earnings per

share of common stock.

nd-yield ratio (股息率)

Common dividends per share dividend by market price per share.

nd-payout ratio （派息率）

Common dividends per share dividend by earnings per share.

-entry system （复试记账法）

The method usually followed for recording transactions,

whereby at least two accounts are always affected by each

transaction.

(分类账)

The records for a group of related accounts kept current in a

systematic manner.

l ledger （总分类账）

The collection of accounts that accumulates the amounts

reported in the major financial statements.

62.T-account （T形账户）

Simplified version of ledger accounts that takes the form of

the capital letter T.

e （余额）

The difference between the total left-side and right-side

amounts in an account at any particular time.

（借方）

An entry or balance on the left side of an account.

（贷方）

An entry or balance on the right side of an account.

(Debit)

A word often used instead of debit.

documents (原始凭证)

The supporting original records of any transactions.

of original entry （原始分录帐本）

A formal chronological record of how the entity’s transactions

affect the balances in pertinent accounts.

l journal (普通日记账)

The most common example of a book of original entry; a

complete chronological record of transactions.

balance (试算表)

A list of all accounts in the general ledger with their balance.

lizing （记入分类帐）

The process of entering transactions into the journal.

l entry （日记帐分录）

An analysis of the affects of a transaction on the accounts,

usually accompanied by an explanation.

lated depreciation (allowance for depreciation) （累计折旧）

The cumulative sum of all depreciation recognized since the

date of acquisition of the particular assets described.

processing 数据处理

The totality to the procedures used to record, analyze store,

and report on chosen activities.

it transactions (显性交易)

Events such as cash receipts and disbursements, credit

purchases, and credit sales that trigger nearly all day-to-day

routine entries.

it transactions （非显性交易）

Events (such as the passage of time) that do not generate

source documents or visible evidence of the event and are not

recognized in the accounting records until the end of an

accounting period.

ments (adjusting entries) （调帐）

End-of-period entries that assign the financial effects of

implicit transactions to the appropriate time periods.

(应计)

To accumulate a receivable or payable during a given period even

though no explicit transactions occurs.

ed revenue (revenue received in advance, deferred

revenue, deferred credit) （未实现收入）

Revenue received and recorded before it is earned.

income （税前利润）

Income before income taxes.

fied balance sheet (分类资产负债表)

A balance sheet that groups the accounts into subcategories to

help readers quickly gain a perspective on the company’s

financial position.

t assets （流动资产）

Cash plus assets that are expected to be converted to cash or

sold or consumed during the next 12 months or within the

normal operating cycle if longer that a year.

t liabilities （流动负债）

Liabilities that fall due within the coming year or within the

normal operating cycle if longer than a year.

g capital （营运资金、资本）

The excess of current assets over current liabilities.

cy （偿付能力）

An entity’s ability to meet its immediate financial obligations as

they become due.

t ratio (working capital ratio) （流动比率）

Current assets divided by current liabilities.

Current ratio = Current assets / Current liabilities.

format （报表格式之一）

A classified balance sheet with the assets at the top.

Example:

Balance Sheet, January 31,20X2

Assets 1999 1998

Current assets

Cash

Accounts receivable

……

Total current assets

Long-term assets

Store equipment

Accumulated depreciation

Total assets

Liabilities and Owners’ Equity 1999 1998

Current liabilities

Note payable

Accounts payable

…

Total current liabilities

Stockholder’s equity

Paid-in capital

Retained income

Total liabilities and owners’ equity

t format （报表格式之二）

A classified balance sheet with the assets at the left.

Example:

Balance Sheet, January 31,20X2

Assets Liabilities and Owners’ Equity

Current assets Current liabilities

Cash Note payable

Accounts receivable Accounts payable

… …

Total current assets Total current liabilities

Long-term assets Stockholder’s equity

Store equipment Paid-in capital

Accumulated depreciation Retained income

Total Total

-step income statement (单一步骤收入表)

An income statement that groups all revenues together and

then lists and deducts all expenses together without drawing

any intermediate subtotals.

le-step income statement (复合步骤收入表)

An income statement that contains one or more subtotals that

highlight significant relationships.

profit (gross margin) （毛利）

The excess of sales revenue over the cost of the inventory that

was sold.

ing income (operating profit) （营业收入）

Gross profit less all operating expenses.

ability （收益能力）

The ability of a company to provide investors with a particular

rate of return on their investment.

profit percentage (gross margin percentage) （毛利率）

Gross profit divided by sales.

Gross profit percentage=Gross profit / Sales

on sales ratio （销售收益率）

Net income divided by sales,

on stockholders’ equity ratio （股东权益收益率）

Net income divided by invested capital (measured by average

stockholder’s equity)