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1、1. Accountting(会会计)Thee proccess oof inddentiffying,recorrding,summaarizinng,andd repoortingg econnomic inforrmatioon to dicission mmakerss.2.Fiinanciial acccountting(财财务会计)TThe fiield oof acccountiing thhat seerves exterrnal ddecisiion maakers,such as sttockhoolderss,suppplierss,bankks,andd goveern
2、mennt ageenciess.3.Maanagemment aaccounnting(管理会计)The ffield of acccountting tthat sservess inteernal decission mmakerss,suchh as ttop exxecutiives,ddeparttment headss,hospptil aadminiistrattors,aand peeople at otther mmanageement levells witthin aan or organnizatiion.4.Annuaal repport(年年报)A ccombin
3、nationn of ffinanccial sstatemments,managgementt disccussioon andd anallysis,and ggraphss and chartts thaat is proviided aannuallly too inveestorss.5.Baalancee sheeet (sttatemeent off finaanciall posiition,stateement of fiinanciial coonditiion)(资资产负债表)A finnanciaal staatemennt thaat shoows thhe finn
4、anciaal staatus oof a bbusineess enntity at a partiicularr insttant iin timme.6.BBalancce sheeet eqquatioon(资产负负债方程式)Assetts = LLiabillitiess + Owwners equiity.7.Assetts(资产)Econoomic rresourrces tthat aare exxpecteed to help generrate ffuturee cashh infllows oor hellp redduce ffuturee cashh outfflow
5、s.8.Liaabilitties (负债)Ecconomiic oblligatiions oof thee argaanizattion tto outtsiderrs ,orr claiims aggainstt its assetts by outsiiders.9.Ownners equitty （所有有者权益）TThe reesiduaal intterestt in tthe orrganizzationns asssets afterr deduuctingg liabbilitiies.100.Notees payyable （应付票据据）Prommissorry notte
6、s thhat arre eviidencee of aa debtt and statee the termss of ppaymennt. 111.Entiity （实实体）An organnizatiion orr a seectionn of aan orgganizaation that standds apaart frrom otther oorganiizatioon andd indiividuaals ass a seeparatte ecoonomiss unitt.12.TTransaactionn （交易）Any event that both affects the
7、 financial position of an entity and be reliably recorded in money terms.13.Inventory （存货）Goods held by a company for the purpose of sale to customers.14.Account （帐户）A summary record of the changes in a particular assets,liability,or oweners equity. 15.Open account （贸易账户，来往帐目）Buying or selling on cr
8、edit, usually by just an “authorized signature” of the buyer.16.Account payable （应付帐款）A liability that results from a purchase of goods or services on open account.17.Creditor (债权人)A person or antity to whom money is owed.18.Debtor (债务人)A person or entity that owes money to another.19.Sole proprieto
9、rship (个体经营、独资经营)A separate organization with a single owner.20.Partnership (合伙)A form of organization that joins two or more individuals together as co-owners2. 21.Corpporatiion (公公司)A bbusineess orrganizzationn thatt is ccreateed by indivviduall statte lawws.22.Limitted liiabiliity (有有限责任)AA featt
10、ure oof thee corpporatee formm of oorganiizatioon wheereby corpoorate crediitors ordinnarilyy havee claiims aggainstt the corpoorate assetts onlly.Thee owneers aassetss are not ssubjecct to the ccredittors graspp.23.PPubliccly owwned (公有)A corpooratioon in whichh sharres inn the ownerrship are ssold
11、 tto thee publlic.244.Privvatelyy owneed (私有有)A coorporaation ownedd by aa famiily,a smalll grouup of shareeholdeers,orr a siingle indivviduall,in wwhich sharees of ownerrship are nnot puubliclly solld.25.Stockkholdeers eequityy (shaarehollders equiity) （股股东权益）OOwnerss equuity oof a ccorporrationn.T
12、he excesss of assetts oveer liaabilitties oof a ccorporrationn.26.PPaid-iin cappital（实实际投入资本本）The totall capiital iinvesttment in a corpooratioon by its oownerss bothh at aand suubsequuent tto thee inceeptionn of bbusineess.277.Par valuee（票面值）The nominal dollar amount printed on stock certificates.2
13、8.Common stock (capital stock) （普通股）Stock representing the class of owners having a “residual” ownership of a corporation.29.Auditor （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.30.Certified public
14、accountant (CPA) （注册会计师）In the United States, a person earns this designation of education,qualifying experience,and the passing of a 2-day written national examination.31.Audit （审计）An examination of transactions and financial statement made in accordance with generally accepted auditing standards.3
15、2.Auditors opinion(independent opinion) （审计师意见）A report describing the auditors examination of transaction and financial statements. It is included with the financial statements in an annual report issued by the corporation.33. Fiscal year (会计、财政年度)The year established for accounting purposes.34.Int
16、erim periods (中期)The time spans established for accounting purposes that are less than a year.35.Revenues(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.36.Expenses （费用）Decreases in owners equity
17、that arise because goods or services are delivered to customers.37.Income (profit ,earnings) （收益、利润）The excess of revenues over expenses.38.Retained income(retained earnings,reinvested earnings) (未分配利润)Additional owners equity generated by income or profits.39.Accrual basis （应计制、权责发生制）Accounting met
18、hod that recognizes the impact of transactions on the financial statements in the time periods when revenues and expenses occur.40.Cash 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.3. 42.Prodduct ccosts
19、（产品成本本）Costts thaat aree linkked wiith reevenuees andd are chargged ass expeenses when the rrelateed revvenuess is rrecognnized.43.Coost off goodds solld (coost off salees) （销销售成本）TThe orriginaal acqquisittion ccost oof thee inveentoryy thatt was sold to cuustomeers duuring the rreportting pperiodd.
20、44.MMatchiing （配配比）Thee recoordingg of eexpensses inn the same time periood as the rrelateed revvenuess are recoggnizedd.45.PPeriodd costts （期间间成本）Ittems iidentiified direcctly aas exppensess of tthe tiime peeriod in whhich tthey aare inncurreed.46.Cost recovvery TThe coonceptt by wwhich some purchh
21、ases of gooods oor serrvicess are recorrded aas asssets bbecausse theeir coosts aare exxpecteed to be reecoverred inn the form of caash innflowss(or rreduceed cassh outtflowss) in futurre perriod.447.Deppreciaation （折旧）TThe syystemaatic aallocaation of thhe acqquisittion ccost oof lonng-livved off f
22、ixeed asssets tto thee expeenses accouunts oof parrticullar peeriodss thatt beneefit ffrom tthe usse of the aassetss.48.NNet inncome （净利润）The remainder after all expenses has been deducted from revenues.49.Income statement (statement of earnings, operating statement) (收益表)A report of all revenues an
23、d expenses pertaining to a specific time period.50.Statement 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.51.Net loss （净损失）The difference between revenues and expenses when expenses exceed rev
24、enues.52.Cash dividends （现金股利）Distribution of cash to stockholders that reduce retained income.53.Statement 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.54.S
25、tatement 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.55.Earnings per share (EPS) （每股收益）Net income divided by average number of common shares outstanding.56.Price-earnings ratio (P-E) （市盈率）Market price per share
26、 of common stock divided by earnings per share of common stock.57.Dividend-yield ratio (股息率)Common dividends per share dividend by market price per share.58.Dividend-payout ratio （派息率）Common dividends per share dividend by earnings per share.59.Double-entry system （复试记账法）The method usually followed
27、for recording transactions, whereby at least two accounts are always affected by each transaction.60.Ledger (分类账)The records for a group of related accounts kept current in a systematic manner.4. 61.Geneeral lledgerr （总分类类账）Thee colllectioon of accouunts tthat aaccumuulatess the amounnts reeporteed
28、in the mmajor finanncial stateementss.62.TT-accoount （TT形账户）SSimpliified versiion off ledgger acccountts thaat takkes thhe forrm of the ccapitaal lettter TT.63.BBalancce （余额额）The diffeerencee betwween tthe tootal lleft-sside aand riight-sside aamountts in an acccountt at aany paarticuular ttime.664.
29、Debbit （借借方）An entryy or bbalancce on the lleft sside oof an accouunt.655.Creddit （贷贷方）An entryy or bbalancce on the rright side of ann accoount.666.Chaarge (Debitt)A woord offten uused iinsteaad of debitt.67.SSourcee docuumentss (原始凭凭证)Thee suppportinng oriiginall recoords oof anyy trannsactiions.6
30、68.Boook of origiinal eentry （原始分录录帐本）A formaal chrronoloogicall recoord off how the eentityys trransacctionss affeect thhe ballancess in ppertinnent aaccounnts.699.Geneeral jjournaal (普通通日记账)TThe moost coommon exampple off a boook off origginal entryy; a ccompleete chhronollogicaal reccord oof traa
31、nsacttions.70.Trrial bbalancce (试算算表)A llist oof alll accoounts in thhe genneral ledgeer witth theeir baalancee.71.JJournaalizinng （记入入分类帐）TThe prrocesss of eenteriing trransacctionss intoo the journnal.722.Jourrnal eentry （日记帐分分录）An analyysis oof thee affeects oof a ttransaactionn on tthe acccountt
32、s, ussuallyy accoompaniied byy an eexplannationn.5. 81.Accuumulatted deepreciiationn (alllowancce forr deprreciattion) （累计折旧旧）The cumullativee sum of alll deppreciaation recoggnizedd sincce thee datee of aacquissitionn of tthe paarticuular aassetss desccribedd.82.DData pprocesssing 数据处理TThe tootalit
33、ty to the pproceddures used to reecord, anallyze sstore, and reporrt on choseen acttivitiies.833.Expllicit transsactioons (显显性交易)EEventss suchh as ccash rreceippts annd dissburseementss, creedit ppurchaases, and ccreditt salees thaat triigger nearlly alll day-to-daay rouutine entriies.844.Impllicit
34、transsactioons （非非显性交易）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.85.Adjustments (adjusting entries) （调帐）End-of-period entries that assign the finan
35、cial effects of implicit transactions to the appropriate time periods.86.Accrue (应计)To accumulate a receivable or payable during a given period even though no explicit transactions occurs. 87.Unearned revenue (revenue received in advance, deferred revenue, deferred credit) （未实现收入）Revenue received an
36、d recorded before it is earned.88.Pretax income （税前利润）Income before income taxes.89.Classified 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 companys financial position.90.Current assets （流动资产）Cash plus assets tha
37、t 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.91.Current liabilities （流动负债）Liabilities that fall due within the coming year or within the normal operating cycle if longer than a year.92.Working capital
38、（营运资金、资本）The excess of current assets over current liabilities.93.Solvency （偿付能力）An entitys ability to meet its immediate financial obligations as they become due.94.Current ratio (working capital ratio) （流动比率）Current assets divided by current liabilities.Current ratio = Current assets / Current lia
39、bilities.6. 95.Repoort foormat （报表格式式之一）A classsifiedd balaance ssheet with the aassetss at tthe toop.Exaample:Balannce Shheet, Januaary 311,20X22Assetts 19999 19998Currrent aassetss Cashh Accoounts receiivablee Tottal cuurrentt asseets Loong-teerm asssets Storee equiipmentt Accuumulatted deepreciia
40、tionn Totaal asssets LLiabillitiess and Ownerrs Eqquity 1999 1998CCurrennt liaabilitties NNote ppayablle Acccountss payaable Totaal currrent liabiilitiees Stoockhollderss equiity Paaid-inn capiital RRetainned inncome Totall liabbilitiies annd ownners equitty 96.Accouunt foormat （报表格式式之二）A classsifie
41、dd balaance ssheet with the aassetss at tthe leeft.Exxamplee:Balaance SSheet, Januuary 331,20XX2Asseets Liiabiliities and OOwnerss EquuityCuurrentt asseets Cuurrentt liabbilitiies Caash Noote paayablee Accoounts receiivablee Accoounts payabble Tottal cuurrentt asseets Tootal ccurrennt liaabilitties
42、LLong-tterm aassetss Stocckholdders equitty Stoore eqquipmeent Paaid-inn capiital AAccumuulatedd deprreciattion RRetainned inncome Totall Totaal97.SSinglee-stepp incoome sttatemeent (单单一步骤收入入表)An incomme staatemennt thaat grooups aall reevenuees toggetherr and then listss and deduccts alll exppenses
43、s togeether withoout drrawingg any interrmediaate suubtotaals.988.Multtiple-step incomme staatemennt (复合合步骤收入表表)An iincomee stattementt thatt conttains one oor morre subbtotalls thaat higghlighht siggnificcant rrelatiionshiips.999.Grosss proofit (grosss marggin) （毛毛利）Thee exceess off salees revvenue
44、 over the ccost oof thee inveentoryy thatt was sold.100.OOperatting iincomee (opeeratinng proofit) （营业收入入）Grosss proofit lless aall opperatiing exxpensees.7. 101.Proofitabbilityy （收益能能力）Thee abillity oof a ccompanny to proviide innvestoors wiith a partiicularr ratee of rreturnn on ttheir invesstment
45、t.102.Grosss proffit peercenttage (grosss marggin peercenttage) （毛利率）Gross profit divided by sales.Gross profit percentage=Gross profit / Sales 103.Return on sales ratio （销售收益率）Net income divided by sales,104.Return on stockholders equity ratio （股东权益收益率）Net income divided by invested capital (measur
46、ed by average stockholders equity8. 新会计准则英汉汉对照目录EEffecttive 22007 ffor Liisted Compaanies 1. 企业业会计准则-基本本准则（Accounnting Standdard ffor Buusinesss Entterpriises - Basiic Staandardd） 2. 企业会计准准则第1 号号-存存货 （Acccountting SStandaard foor Bussinesss Enteerprisses Noo. 1 - Inveentoriies）3. 企业会计计准则第2 号-长期股权投投资
47、 （Acccountting SStandaard foor Bussinesss Enteerprisses Noo. 2 - Longg-termm equiity innvestmments） 4. 企业业会计准则第第3 号-投资性性房地产 （AAccounnting Standdard ffor Buusinesss Entterpriises NNo. 3 - Invvestmeent prropertties） 5. 企业业会计准则第第4 号-固定资资产 （Accounnting Standdard ffor Buusinesss Entterpriises NNo. 4 - Fixxed asssets） 6. 企业业会计准则第第5