行业内部会计日语

源自: 张 小 葵。

account:a record in which the changes for a balance sheet or income
statement item are recorded .
账目:用来记载资金财产负债表只怕损益表上各样项目转移的笔录。

asset:a valuable item that is owned or controlled by the entity and that
was acquired at measurable
cost.资金财产:2个实体单位所具有的或决定的有价值的东西,它是以可衡量的资本购得的。

account payable :the amount that the entity owes to a supplier,not
evidenced by a
note.应付账款:一家实体单位欠供应商的钱,未有票据作为表明。

account receivable:an amount that is owed to the business ,usually as a
result of the ordinary extension of credit to one of its customers
.应收账款:外界欠一家商店的钱,经常是因为赊销给它的不少客户中的一个人而导致的。

1-1  accounting:会计

壹-一  financial statement:会计报表,财务报表

1-1  Balance Sheet:资金财产负债表

一-二  entity:会计实体

一-4  financial position:财务景况

1-6  asset:资产

1-6  liabilities:负债

1-6  equity:权益

1-7  cash:现金

1-9  fund:资金;基金,专款

一-十  obligation:职分,责任;偿还债务的职务

1-10  creditor:债权人

1-10  credit:信用,信贷

1-10  supplier:供应商

1-10  amount:数量,金额

1-10  accounts payable:应付账款

1-10  payable:应付的

1-11  clai:M债权,要求权

1-11  current:流动的,短期的

1-13  common stock:普通股

1-1三  paid-in capital:实收资本

1-14  profit:利润

一-1四  earnings:营业利润,盈利,受益

1-14  dividend:股利

壹-1肆  retained earnings:留存收益

1-15  due:欠款的,应付的

一-①5  residual clai:M剩余须要权

B一-1陆  dual-aspect concept:复式簿记原则

1-20  balance:(使资金财产负债表两边)平衡(即资金=负债+全体者权益)

一-20  accountant:会计师,会计专家,审计员

一-2二  accounting concept:会计原则

一-二4  bank account:银行往来账户

1-26  net assets:净资产

B壹-27  money-measurement concept:货币核算标准

一-2八  supplies:物料用品

B1-34  entity concept:会计实体原则

1-34  account:账户

1-34  withdraw:提款,提取(资金)

1-34  withdrawal:提款

1-35  sole owner:独营者,个体工商户

N1-38  corporation:法人,公司

N一-3八  partnership:合伙集团

N一-3八  proprietorship:合营公司

1-39  deposit:存款

B1-40  going-concern concept:持续经营规范

一-四1  concern:集团(对工商公司的相似称呼)

N一-四三  monetary asset:货币资金财产

N壹-四叁  fair value:公平价值

N1-43  nonmonetary asset:非货币资金

N1-43  cost:成本

B一-4四  asset-measurement concept:资金财产核算标准

一-44  market value:市值,行情

壹-肆5  marketable securities:有价证券,适合销售证券

一-④伍  stock exchange:证交所

1-49  depreciation:折旧

1-50  inventory:存货

1-56  bond:债券

一-6二  cash register:现金出纳机

一-6二  petty cash:零用现金

N1-64  lease:租赁

N一-64  capital lease:资本租借

1-65  contract:合同,契约

1-67  trademark:商标

N一-6玖  noncurrent:非流动的

1-70  current asset:流动资金财产

壹-7四  current liabilities:流动负债

1-74  become / fall due:到期

1-75  repay:偿付

B一-7七  current ratio:流动比率

1-77  meet one’s obligations:偿债

1-80  share:份额,股份,股票

1-80  shareholder:股东

1-80  stockholder:股东

1-80  ownership:所有权

一-捌壹  additional paid-in capital:资本溢价,实收资本溢价,追加缴入资本

1-82  transaction:交易

一-八三  profitable:赚钱的,有利可图的,盈利的

一-8陆  operating activity:经营活动

1-P20  goodwill:商誉

PT1Q19  insurance policy:保单

PT1Q1九  prepaid expense:预支费用

PT一Q20  plant and property:固定资金财产

PT一Q2贰  accounts receivable:应收账款

2-二  securities:有价证券

2-2  stock:股票,股份;存货,库存

2-2  Treasury:财政部(英美常用,其他国家多用Ministry of Finance)

二-贰  treasury bonds:长时间国债(由英、美政党发行的长时间债券)

N二-三  investment in safe:保值投资,安全投资    = safe investmen

TN贰-叁  money market fund:货币集镇资金

N二-叁  cash equivalent:现金等价物

2-5  goods:货物

2-5  raw material:原材料

2-5  partially finished product:半成品

2-5  resale:转卖,转售

二-8  intangible asset:无形资金财产

贰-拾  tangible asset:有形资金财产

二-1一  property, plant and equipment:财产、厂房与设备,固定资产

2-1二  accumulated depreciation:累计折旧

2-15  patent:专利权

2-15  brand:商标,品牌,牌子

二-1伍  logo:(公司、公司等的)专用标识、标记、商标(如用于广告中的)

二-20  bank loan:银行借款

2-20  promissory note:本票,期票

N二-20  accrued liabilities:应计负债

2-二一  tax liability:应纳税款

2-2二  long-term debt:短期债务

N2-2四  income tax:个税;(美)也指公司所得税

N二-2四  deferred income tax:递延所得税

2-37  note:票据;现钞,钞票

2-叁7  note payable:应付票据

二-三7  note receivable:应收票据

2-43  double-entry:复式记账,复式簿记

贰-5一  sell at a profit:含利销售

2-53  vendor:卖方

2-5伍  on credit:信用交易,赊账

贰-57  mortgage:抵押贷款,按揭贷款

2-57  balance:余额

2-59  offer:递价,出价;出售,发盘

2-62  interest:利息;权益

B2-64  income:收入,收益,利润

二-68  financial information:财务音讯

2-68  income statement:损益表      = profit and loss accoun

T2-72  revenue:收入

2-73  expense:费用

2-81  surplus:盈余,利润

N2-八壹  sales revenue:销售收入

N二-八一  interest revenue:利息收入

N2-八一  salary expense:工资支出

N二-8一  rent expense:租金开销

二-P4四  amortization:摊销,分期归还

3-四  Beg. Bal.:期初余额    = Beginning balance

B3-26  debit:n. 借方;v. 借记

B3-26  credit:n. 贷方;v. 贷记

N三-3陆  entry:会计分录

3-38  net income:净收益

社会保险,N3-38  gross income:总收益,毛收益

N三-38  operating income:营业受益

B叁-四叁  ledger:总分类账簿,总分类账

B3-43  journal:日记账

3-49  posting:过账

B3-51  closing:结账,结转

三-6二  temporary account:近来性账户

3-62  permanent account:永久性账户

三-6叁  maintenance expense:维修费用

3-P64  check:支票

三-P6四  chart of accounts:会计科目表,账户一览表,科目汇总表

3-P64  bookkeeper:簿记员,记账员

3-P66  inflow:流入

3-P66  outflow:流出

B四-叁  fiscal year:财务年度,财年,财政年度

四-四  interim statement:先前时代报表,期中报表

B四-六  accrual accounting:权力和义务发生制会计,应计制会计

四-1四  cash accounting:现金会计

B四-18  conservatism concept:稳健性原则,保守性原则

N四-18  materiality concept:主要性原则

N肆-18  realization concept:收入落到实处标准化

4-38  salesperson:推销员

四-4四  advances from customers:预收客户款

N四-四7  deferred revenue:递延收入

N4-47  precollected revenue:预收收入

N四-47  unearned revenue:未获收入

4-5叁  rental revenue:租金受益

N4-57  installment sales:分期收款销售

4-59  bad debt:坏账

四-6伍  allowance for doubtful accounts:坏账准备  = allowance for bad
debts

N肆-陆5  contra-asset account:资金财产备抵账户,资金财产对销账户

四-6六  bad debt expense:坏账开支

4-69  write off:撤销(债务);冲销,注销

4-70  sales:销售额,销售量

四-7四  days’ sales uncollected:日销货未收款率,应收账款回收天数    =
average collection period

PT肆Q1一  allowance for bad debts:坏账准备  = allowance for doubtful
accounts

B5-3  expenditure:支出,开支

B伍-壹伍  unexpired cost:未耗花费

B5-1五  expired cost:已耗花费

B伍-19  matching concept:配比标准

五-贰7  prepaid insurance:预支保障费

伍-3壹  prepaid rent:预支租金

5-3四  depreciation expense:折旧费用

5-35  disbursement:付款

5-三七  accrued salaries:应计未付薪酬

N5-38  withhold:扣款,扣缴

N伍-3八  social security tax:社会保证税,社福润和税金

B5-40  fringe benefits:附加福利

5-40  pension:养老金,退休金,补助金

五-40  pension benefit:退休补贴,退休费

伍-40  accrued pension:应计养老金

伍-四1  pension expense:养老金支出

5-4叁  other post-employment benefits:其余就业后便于        (abbr.
OPEB)

5-45  accrued rent:应付租金,应计租金

B5-50  loss:损失,亏损

5-58  deed:契约,证书

5-5玖  down payment:定金,首期付款

5-61  commission:佣金

N5-68  profit and loss statement:损益表  = income statement = profit
and loss account

N5-68  earnings statement:损益表  = income statement = profit and loss
account

五-70  cost of sales:销售花费

五-7壹  gross margin:毛利,边际进献,进献毛益

伍-72  operating expense:营业开销

五-7二  income before tax:税前入账

5-74  provision for income tax:备付所得税,所得税准备

5-75  net loss:净损失

N五-8陆  statement of cash flows:现金流量表

5-87  gross margin percentage:毛利率

伍-8九  net income percentage:净收益率

陆-一  manufacturing company:成立业公司

六-一  cost of goods sold:销货开销

陆-2  specific identification method:个别辨认法,分批认定法

陆-5  shipment:运送,运送商品

6-5  perpetual inventory:永续盘存

B6-9  deduction method:扣减法

N6-10  point of sale:销售点

六-一三  goods available for sale:可销售商品

陆-1陆  physical inventory:实地盘存,实物盘存

N6-壹柒  loss on inventory:存货损失

6-18  shrinkage:缩水,损耗

B陆-2贰  inventory valuation:存货估价

B陆-贰7  first-in first-out method:先进先出法    FIFO

陆-二柒  financial accounting:财务会计

B陆-3二  last-in first-out method:后进先出法    LIFO

B陆-3伍  average-cost method:平均开支法

陆-3九  taxable income:应税所得,应纳税所得额,应税受益

6-43  write down:减记

陆-4陆  merchandising company:商业铺面

6-47  finished goods:成品,制成品,产成品    = finished product

6-48  invoice:发票

六-4八  conversion cost:加工开支

6-49  finished product:成品,制成品,产成品    = finished goods

陆-49  overhead:间接成本,管理费用

陆-50  direct material:直接质感

6-50  direct labor:直接人工

N六-5一  other production cost:别的生产耗费

陆-5三  cost accounting:耗费会计

B陆-5四  product cost:产品费用

B6-5④  period cost:时期开支

B陆-5九  overhead rate:直接费用分配率

六-5玖  indirect cost:间接开销

N6-6叁  activity-based costing:作业开支法

N陆-六三  cost driver:开支动机原因

B陆-6四  inventory turnover:存货周转,存货周转率

7-三  fixed assets:固定资金财产

B7-5  acquisition:获得(或购买)行为,购置,收购

7-6  broker:经纪人

7-7  freight:运费

7-9  lessor:出租人

7-9  lessee:承租人

7-1六  service life:使用期限,耐用年限,使用寿命

7-20  obsolescence:陈旧过时

7-25  residual value:残值,剩余价值

7-28  depreciable cost:应计折旧花费

N7-2玖  units-of-production depreciation:产量折旧法,生产单位折旧法

N7-2玖  straight-line depreciation:直线折旧法

N7-2玖  accelerated depreciation:加快折旧法

7-33  depreciation rate:折旧率

7-四六  book value:账面价值

7-5陆  gain ( or loss ) on disposition of
plant:固定资金财产处理收益(或损失)

B7-62  depletion:递耗,折耗

7-6二  wasting asset:递耗费资金金财产

B8-一  working capital:营业运转资金,营业运维资金,周转资金

8-5  permanent capital:永久资本

B8-7  debt capital:债务资本,借入资金

八-玖  face amount:票面金额,面额

8-12  principal:本金

八-1陆  portfolio:投资组合

捌-1陆  derivative:衍生工具,衍生产品

八-2一  shareholders’ equity:股东权益

8-22  common shareholder:普通股股东

八-2二  preferred shareholder:优先股股东

8-22  preferred stock:优先股

N八-2二  limited partnership:有限义务合伙集团

N8-22  trust:信托,托拉斯

N8-22  S corporation:S公司

捌-2三  par value:面值,面值

八-贰陆  no-par-value stock:无面值股票

8-26  director:董事

八-二陆  stated value:设定价值

八-28  treasury stock:仓库储存股份,仓库储存股票

八-2捌  outstanding stock:未归还股票

8-35  liquidate:清算,清盘

8-四三  net worth:净值,资本净值

八-47  stock dividend:股票股利

8-48  stock split:股份拆细,分股

八-60  leverage:杠杆,杠杆成效,杠杆成效

B八-6贰  debt ratio:债务比率,负债比率

B八-65  consolidated financial statement:合并会计报表,合并财务报表

8-65  parent:母公司

8-65  subsidiary:子公司

八-6九  intrafamily transaction:家族内交易

8-7伍  minority interest:少数股东权益

玖-3  accrual basis:权力和权利产生制,应计制

N9-三  liquidity:流动性,变现能力,清偿能力

N玖-三  solvency:偿债能力

N玖-柒  cash flow from operating activities:营业活动现金流量

N九-柒  cash flow from investing activities:投资活动现金流量

N九-柒  cash flow from financing activities:筹集资金活动现金流量

B玖-捌  cash basis:收付达成制,现金收付制

N九-一五  double counting:重复总括

玖-一7  administrative expense:管理开销

九-1九  credit sale:赊销,递延付款销售

九-2二  End. Bal.:期末余额    = Ending balance

九-40  cash flow statement:现金流量表    = statement of cash flows

九-4三  net:净得,净赚(某利润等)

九-50  breakdown:分解,分类剖析

九-五叁  mortgage bond:抵押债券,按揭债券

N9-53  redemption:偿还,赎回

N玖-5六  Generally Accepted Accounting Principles:公认会计准则    = GAAP

N玖-56  disposition:财产分配[遗产税]

N九-六三  free cash flow:自由现金流量

N9-63  replacement:重置

N9-63  cushion:余量

9-P183  proceeds:收入,进款

玖-P1捌4  financial crisis:财务风险

10-6  auditing:审计,核数

拾-陆  certified public accountant:注册会计师,执业会计师    = CPA

10-6  auditor:审计师,核数师

N10-10  clean opinion:无保留意见[指审计报告]

N10-10  unqualified opinion:无保留意见[指审计报告]

N十-十  exception:审计异议,例外

N十-十  qualified opinion:有保留意见[指审计报告]

N拾-10  qualification:附条件评释

N10-10  suspend trading:停牌

10-1一  return on equity:权益工资率,净资金财产受益率    = ROE

10-15  benchmark:基准,标杆

10-26  profit margin percentage:毛利率;利润率,净利率

十-四叁  quick ratio:速动比率,酸性测试比率    = acid test ratio =
liquidity ratio

十-四三  acid test ratio:速动比率,酸性测试比率    = quick ratio =
liquidity ratio

10-45  capitalization:资本化

十-50  earnings per share:每股收益    = EPS

10-53  price-earnings ratio:市盈率    = P/E ratio = PER

10-5六  return on permanent capital:永久资本回报率,永久资本收益率

拾-5六  return on investment:投资回报率,投资收益率    = ROI

10-5七  pretax income:税前收入,税前创收

10-5捌  EBIT:息税前毛利,息税前收入    = earnings before interest and
tax

10-59  EBIT margin:EBIT利润率

十-6二  capital turnover ratio:资本周转率

十-陆三  capital intensive:资本密集型

拾-6九  fixtures:固定装置,装置,装修

十-7二  insolvency:无偿债能力,无力还款

10-80  real earnings:实际受益

10-8四  foreign operation:海外工作,境外业务

10-八伍  red flag:浅青报告警察方时域信号

拾-八六  accounting practice:会计实务,会计惯例

B十-88  accountability:经营权利,问责性;负责

B10-8捌  corporate governance:集团治理,公司治理,公司保管

10-88  board of directors:董事会,董事局

10-8九  public company:公众公司,公开企业

10-89  Securities and Exchange Commission:[美]证券交易委员会    = SEC

十-90  publicly-traded company:股份公开交易的商店

10-9三  public accounting firm:会计师事务所

B1一-一  nonprofit organization:非营利团体

1一-柒  accumulated surplus:累计盈余,累积盈余,滚存盈余

1壹-8  statement of financial position:财务处境表

1一-捌  statement of activities:业务活动情况表,业务报表,活动报表

N1一-1四  balanced scorecard:平衡计分卡

1一-16  permanently restricted net asset:永久受限制净资金财产

11-1陆  temporarily restricted net asset:近年来受限制净资金财产

1一-1六  unrestricted net asset:不受限制净资金财产

11-35  endowment:捐款,资助

1一-肆3  fee:薪金;付给专业人士(如会计师、医师、律师等)的办事待遇

B11-46 transfer:转移

B12-1  Government Accounting 斯坦dards Board:政坛会计准则委员会    =
GASB

1二-1二  Financial Accounting 斯坦dards Board:财务会计准则委员会    =
FASB

1二-一三  Federal Accounting Standards Advisory
Board:联邦会计准则咨委    = FASAB

12-16  budget:预算

1二-1陆  Office of Management and Budget:预算管委    = OMB

1二-18  stewardship:保管义务

12-34  interperiod:跨期的

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