會計術語中英文對照表

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1、accelerated depreciation加速折舊法account帳戶、會計科目accounting cycle會計循環(huán)accounting changes會計變動accounting income會計收益accounting policies會計政策accounting principles board(APB)會計原則委員會accounting standards executive coomittee會計準則執(zhí)行委員會accounting trends and techniques會計趨勢與技術accounts receivables應收帳款accrual basis權責發(fā)生制ac

2、crued expenses應付費用accrued items應計項目accrued revenues應收收入accumulated depreciation累計折舊acid-test ratio酸性測試比率present value現(xiàn)值additional markup再加價additional markup cancellation再加價取消aditional paid-in capital資本公積adjusting調整aging of the accounts approach帳齡分析法allowance for doubtful accounts壞帳準備allowance method

3、備抵法allowance to reduce inventory to market存貨跌價準備allowance to reduce short-term investments to market短期投資跌價準備American Accounting Association(AAA)美國會計學會American Institete of Certified Public Accountants(AICPA)美國會計師協(xié)會amortization攤銷amount of an annuity due到期年金終值amount of an ordinary annuity普通年金終值analysi

4、s of long-term solvency長期償債能力分析analysis of return on investment投資報酬分析analysis of short-term liquidity短期償債能力分析announcement date認股權宣告日annual effective tax rate全年有效稅率annuity年金annuity due到期年金annuity method年金法antidilutive effect反稀釋效果APB opinion&statementsAPB發(fā)布的意見書及聲明書appraisal system評價法appraisal value評定價

5、值appropriaed指撥appropriated retained earnings撥定留存收益asset expenditure資本支出assets 資產associating cause and effect因果關系直接配屬attribution攤計auditors report審計報告authorized capital stock核準發(fā)行股份available for sale備供出售者available-for-sale securities備供出售證券average collection period帳款收回平均天數(shù)average days to sell the invent

6、ory存貨周轉平均天數(shù)bad debt expense壞帳費用balance sheet approach資產負債表法bank overdraft銀行透支bank reconciliation銀行往來調節(jié)表bank statement對帳單base inventory 基期存貨base year基期basic accounting equation會計基本方程式basic principles基本原則bearer bonds息票公司債beneficiary受益人betterment改良billings on construction in process預收工程款bonds payable應付

7、公司債bonus and profit sharing plan員工獎金及分紅book value method帳面價值法book value of net assets acquired股權凈值call premium收回溢價call price贖回價格call provisions收回條款callable bonds可收回公司債callable preferred stock可收回優(yōu)先股capital expenditure資本支出capital lease資本租賃capital stock股本capital stock subscribed已認購股份capital surplus資本公積

8、capitalization of interest利息資本化carrying value帳面價值cash discount現(xiàn)金折扣cash dividends現(xiàn)金股利cash equivalents現(xiàn)金等價物cash flows from operation activities營業(yè)活動的現(xiàn)金流量cash over and short現(xiàn)金短溢certificates of deposit定存單change funds找零金changes in accounting estimate會計估計的變動changes in accounting principle會計原則變動changes in r

9、eporting entity編制報表主體變動consistency一致性claim請求權closed corporations非公開發(fā)行公司closing結帳collection method收現(xiàn)法common stock普通股common stock subscribed已認普通股股本common-size financial statements共同比財務報表comparability比較性comparative analysis比較分析comparative statements比較報表compensatory stock option plan酬勞性認股計劃completed per

10、fomance method全部履行法completed-contract method全部完工法complex capital structure復雜資本結構compound interest method復利法comprehensive approach全面改革法computer software costs電腦軟件成本condensed income statement簡明損益表conservatism穩(wěn)健原則consignee承銷人consignment-in承銷品consignment-out寄銷品consignor寄銷人construction in process在建工程cont

11、ingencies或有事項contingent liabilities或有負債continuity convention持續(xù)經營慣例contra account抵減科目contributed capital投入資本controlling account統(tǒng)制帳戶conventions慣例convertible bonds可轉換公司債convertible preferred stock可轉換優(yōu)先股copyrights著作權，版權cost add markup contract成本加價合約cost allocation method成本分攤法cost depletion method成本折耗法co

12、st flow assumption成本流動假設cost index成本指數(shù)cost method成本法cost of goods manufactured產成品成本cost priociple;historical cost principle歷史成本原則cost recovery method成本回收法cost-benefit constraint成本效益限制costs of construction工程成本比例法costs of issuing bonds公司債發(fā)行成本cost-to-cost method工程成本比例法coupons兌換券covenants債務條款credit貸cred

13、it card sale信用卡銷貨credit ratings信用評級cross reference交叉索引cumulative deficit累積虧損cumulative effect累積影響數(shù)cumulative effect adjustment當期調整法cumulative effect of change in accounting principle會計原則變動累積影響數(shù)cumulative effect of changes in accounting principle會計原則變動累積影響數(shù)cumulative preferred stock累積優(yōu)先股current adjus

14、tment當期調整法current assets流動資產current liabilities流動負債current maturities of long-term debts長期負債一年內到期部分current tatio流動比率current tax expense(benefit)當期所得稅費用（利益）date of annoucement宣告日date of declaration股利宣告日date of expiration過期失效日date of ex-right除權日date of payment股利發(fā)放日date of record股權登記日debenture bonds無擔保

15、公司債debit借debit and credit rules借貸法則debt securities債務證券debt to stockholders equity負債對股東權益比率debt to total assets ratio負債比率decision usefulness決策有用性deferred annuity遞延年金deferred charge遞延借項deferred compensation cost遞延酬勞成本deferred credits遞延貸項deferred gross profit遞延銷貨毛利deferred items遞延項目deferred method遞延法de

16、ferred payment contract遞延付款合約deferred recognition遞延認列deferred tax asset遞延所得稅資產deferred tax liability遞延所得稅負債depletable assets遞耗資產depletion折耗deposit in transit在途存款depreciabale assets折舊性資產depreciable cost折舊成本depreciation base折舊基礎depreciation expense折舊費用derivative financial instruments衍生性金融商品development

17、 costs開發(fā)成本dicision usefulness決策的有用性dilutive effect稀釋作用direct financing lease直接融資租賃direct method直接沖銷法direct method直接法direct pricing直接評價法direct write-off method直接沖銷法discontinued segment停業(yè)部門discount on bonds payable公司債折價discount on notes payable應付票據折價discount on notes receivable應收票據折價discounted present

18、 value折現(xiàn)值discounting notes receivable應收票據貼現(xiàn)dishonored notes receivable拒付票據、催收票據disposal date處分日distributions to owners分配給業(yè)主dividend pay-out ratio股利支付率dividend revenue股利收入dividend yield ratio股利收益率dollar-valur LIFO retail method金額后進先出零售價法dominant industry segment主要產業(yè)部門donated assets受贈資產donated treasur

19、y stock受贈的庫藏股票double-declining-balance method雙倍余額遞減法double-entry bookkeeping復式簿記dual presentations雙重表達due process審慎程序dynamic statements動態(tài)報表earings per share每股盈余early extinguishment提前償付earned已賺得earned surplus盈余公積earning盈余economic entity assumption經濟主體假設economic income經濟所得economic substance over legal

20、 form經濟實質重于法律形式effective interest rate method實際利率法effective rate有效利率effective yield實際利率、市場利率、有效收益率efficient market hypothesis效率市場假說efforts-expended method工時進度比例法emerging issues task force緊急問題處理小組employee discount員工折扣employee stock option plan員工認股計劃equity method權益法equity securities權益證券equivalent perc

21、entage of interest約當持股比例estimated items估計項目estimated liability under warranties估計產品保證負債estimated residual value估計殘值excess earnings approach超額盈余法exchangable可交換性exchange rate effects匯率變動的影響ex-dividend date除息日executory contract待執(zhí)行合同executory costs履約成本exercise of call privilege行使贖回權expected return on pl

22、an assets退休金資產預期報酬expense warranty accrual method保證費用計提法expense warranty approach保證費用計提法expiration date of the rights認股權行使截止日expiration of return-right method退貨權逾期法exploration costs勘探成本ex-right stock除權股extinguishment of debt債務清償extraordinary gain(loss)非常損益extraordinary repairs大修face amount面值face rat

23、e票面利率feedback value回饋價值financial accounting fundation財務會計基金會financial accounting standards advisory council財務會計準則咨詢委員會financial accounting standards board(FASB)財務會計準則委員會financial capital財務資本financial flexibility財務彈性financial income財務所得financial instruments理財工具financial leverage index財務杠桿指數(shù)financial

24、mobility財務機動性financing activities理財活動finished goods inventory產成品存貨first-in first-out先進先出fixed assets固定資產flexibility彈性floating浮動floor市價下限flow流量footnotes附注four-column bank reconciliation四欄式銀行往來調節(jié)表fractional year depreciation不滿一年的折舊計算franchise revenue加盟特許收入franchisee加盟員franchises特許權franchisor加盟主free on

25、 board destination目的地交貨free on board shipping point起運點交貨full costing全部成本法full disclosure principle充分披露原則full-cost approach全部成功法fully diluted earnings per share完全稀釋每股盈余funds基金funds statement資金狀況表future amount of an annuity due到期年金終值future amount of an ordinary annuity普通年金終值futures期貨gain contingencies

26、或有利得gain(loss)on conversion of bonds公司債轉換（損）益gain(loss)on sale of short-term investments出售短期投資利益（損失）general journal普通日記帳general purchasing power accounting一般購買力會計general purpose financial statement一般目的財務報表generally accepted accounting principles(GAAP)一般公認會計原則going concern(continuity)assumption持續(xù)經營假設

27、goods in transit在途商品goodwill商譽grant date給予日greenmail綠色信函gross method總額法gross profit method毛利率法guaranteed bonds保證公司債guaranteed residual value保證殘值held to maturity持有至到期日held-to-maturity securities持有至到期日證券high ratio of returned merchandise to sales高退貨率的銷貨horizontal analysis水平分析hostile takeover惡意并購ideali

28、sm理想性identifiable intangible assets可明確辨認的無形資產imapairment of value價值的減損impairment of assets資產價值減損implicit rate computed by the lessor出租人的隱含利率improvements改良imputed interest rate隱含利率，設算利率inception of the lease租賃開始日income before income taxes稅前凈利income statement approach損益表法income summary本期損益income tax a

29、llocation所得稅分攤income tax benefit所得稅利益income taxes payable應付所得稅income taxes withheld扣繳所得稅income(loss)from continuing operation持續(xù)經營部門損益income(loss)from discontinued operation停業(yè)部門損益incremental borrowing rate增額借款利率incremental direct costs增額直接成本incremental method增額法individual item approach個別比較法induced co

30、nversion引誘轉換industry peculiarities行業(yè)特性industry segments產業(yè)部門inflation accounting通貨膨脹會計infrequency of occurrence不常發(fā)生initial direct cost原始直接成本initial franchise fee原始權利金installment accounts receivable分期應收帳款installment sales分期付款銷貨installment sales method分期付款法in-substance defeasance of debt視同清償intangible

31、assets無形資產interest costs利息成本interest on discount貼現(xiàn)息interest rate swaps利率交換interest-bearing note附息票據interim debt 中期負債internal auditing內部稽核internal direct costs內部直接成本internally developed內部自行發(fā)展interperiod income tax allocation跨期所得稅分配interpolation插補法intraperiod income tax allocation同期所得稅分配inventory meth

32、od盤存法inventory turnover存貨周轉率investement tax credit投資租稅抵減的處理investment revenue-discontinued operation停業(yè)部門投資收益investment revenue-extraordinary非常投資收益investment revenue-ordinary一般投資收益issuance date認股權發(fā)行日issuance for cash現(xiàn)金發(fā)行issue papers待研究問題通報、問題報告issued capital stock已發(fā)行股份issues in accounting education會計

33、教育問題研究journal日記簿、分錄簿journalizing分錄junk bond垃圾債券just-in-time inventory system即時存貨系統(tǒng)land improvements土地改良物large stock diveidend大額股票股利last-in first-out后進先出lease term(duration)租賃期間leased asset under capital leases租賃資產leasehold improvements租賃改良legal capital法定資本legal form法律形式leverage財務杠桿leverage buyouts融資

34、購并leverage leases杠桿租賃LIFO liquidation后進先出存貨的減少lifo reserve后進先出存貨準備line of business主要行業(yè)liquidity流動性listed corporations上市公司long-term capital to fixed assets長期資金對固定資產比率long-term investments長期投資long-term liabilities長期負債long-term notes payable長期應付票據long-term operational assets長期營業(yè)用資產loss contingencies或有損

35、失loss from discounting of notes票據貼現(xiàn)損失loss from long-term contracts工程損失loss on impairment價值減損損失lower of cost or market method成本與市價孰低法lump-sum purchase整批購買managerial accounting 管理會計manufacturing cost制造成本marginal tax rate邊際稅率markdown cancellation減價取消market method市價法market value method市價法markup加價matchin

36、g principle配比原則materiality重要性maturity value到期值measurement date衡量日merchandise inventory商品存貨mesurability可衡量性mislead誤導monetary assets貨幣性資產monetary items貨幣性項目money capital gain貨幣資本利得mortgage bonds抵押公司債moving average移動平均multiple-items approach混合商品法multiple-pool method多項組合法multiple-step format多步式multiple-

37、step income statement多步式損益表net accounts receivable應收帳款凈額net additional markup凈再加價net markdown凈減價net method凈額法net realizable value method凈變現(xiàn)價值法neutrality中立性nominal account虛帳戶nominal rate名義利率noncompensatory plans非酬勞性計劃noncompensatory stock option plan非酬勞性認股計劃noncumulative preferred stock非累積優(yōu)先股noninter

38、est-bearing note不附息票據nonmonetary items非貨幣性項目nonparticipating preferred stock非參加優(yōu)先股nopar value stock無面額股normal shrinkage正常損耗notes receivable dishonored(past due)拒付應收票據notes receivables應收票據NSF(not sufficient fund)存款不足支票number of compounding periods復利次數(shù)obligations under capital leases應付租賃款off-balance-s

39、heet financing資產負債表外融資operating cycle營業(yè)周期operating lease營業(yè)租賃operational assets營業(yè)資產option選擇權ordinary annuity普通年金original selling price原始售價output measures產出單位比例法outstanding capital stock流通在外股份outstanding checks未兌現(xiàn)支票paid-in capital投入資本par value面額par value method面額法par value stock有面額股participating prefe

40、rred stock參加優(yōu)先股percentage approach百分比法percentage depletion method百分比折耗法percentage of gross profit method毛利百分比法percentage-of-completion method完工比例法percentage-of-receivables approach應收帳款百分比法percentage-of-sales approach銷貨百分比法period expense期間費用periodic inventory system定期盤存制permanent account實帳戶permanent

41、difference永久性差異perpetual inventory system永續(xù)盤存制petty cash零用金physical causes物質因素physical inventory實地盤存制plant assets廠房設備point of sale銷貨點pooling of interests method權益結合法post-balance sheet events期后事項posting過帳predictive value預測價值preemptive rights優(yōu)先認股權preferred stock優(yōu)先股prepaid expenses預付費用prepaid income ta

42、xes預付所得稅preparing trial balance試算present amount現(xiàn)值present value of an annuity due到期年金現(xiàn)值present value of an ordinary annuity普通年金現(xiàn)值price index approach物價指數(shù)法price-earnings ratio(p/e ratio)市盈率primary earnings per share基本每股盈余principal本金prior period adjustment前期損益調整probable很有可能product warranty產品售后服務保證pro-f

43、orma amounts擬制資料property rights財產權property,plant and equipment廠房設備proportional method比例法proportional performance method比例履行法、purchase commitments進貨合約purchase discount進貨折扣purchase retuen and allowance進貨退回及折讓quick assets速動資產quick ratio速動比率rate of return on total assets總資產報酬率ratio analysis比率分析raw mater

44、ial inventory原料存貨reacquisition price收回價格readily determinable fair value具有明確的公平價值ready marketability變現(xiàn)性real account實帳戶real estate lease不動產租賃reasonably possible有可能receivables應收款項receivables turnover應收帳款周轉率recover回收recoverability test可回收性測試refinancing再融資related party transactions關系人交易relative sales val

45、ue method相對售價法relevance相關性reliability可靠性realizable可實現(xiàn)realized已實現(xiàn)remote極少可能repairs and maintenance修理與維護repayment at maturity到期直接償付replacement cost重置成本replacement method重置法replenish of petty cash零用金的撥補representational faithfulness忠實表達research and development costs研究開發(fā)支出（成本）research monograph研究論叢reserv

46、e準備residual value殘值restoration costs回復原狀成本retail inventory method-FIFO先進先出成本零售價法retail method零售價法retained earnings留存收益retroactive restatement追溯重編法return of capital資本的退回return on investment投資報酬率revenue(expense)expenditure收益支出revenue from long-term contracts工程收入revenue principle;revenue recognition pr

47、inciple收入認列原則revenues collected in advance預收收入reversing entry轉回分錄risk free無風險sales and leaseback售后租回sales discount銷貨折扣sales discount not taken顧客未取得折扣sales return and allowance銷貨退回與折讓sales with buyback agreement附買回合約的銷貨sales with high rates of return高退貨率的銷貨salvage value殘值secondary capital market次級資本市

48、場secret reserve秘密準備secured bonds附擔保公司債securities and exchange commission(SEC)證券交易委員會see through看穿segment reporting分部報告self-constructed assets自建資產service costs服務成本service hours method工作時間法service life耐用年限short-term investments短期投資significant industry segment重要產業(yè)部門significant influence重大影響力simple capi

49、tal structure簡單資本結構simple interest單利single-step format單步式single-step income statement單步式損益表sinking fund method償債基金法sinking funds償債基金small stock dividend小額股票股利software production costs軟件生產成本source documents原始憑證special column專欄special journal特種日記帳specific identification個別認定specifically identifiable可個別

50、辨認standard cost標準成本standard cost system標準成本法stated capital法定資本stated interest rate票面利率stated rate名義利率stated value設定價值statement of cash flows現(xiàn)金流量表statement of changes in financial position財務狀況變動表statement of sources and applications of funds資金來源運用表statements of financial accounting concepts財務會計概念公報st

51、atements of financial accounting standards and interpretations財務會計準則公報及公報的解釋static analysis靜態(tài)分析static statements靜態(tài)報表statutory depletion method法定折耗法stock dividends股票股利stock option plan員工認股計劃stock rights認股權stock splits股票分割stock warrants認股權、認股證stockholders equity股東權益stockholders equity to fixed assets股

52、東權益對固定資產比率stockholders equity to total assets權益比率straight-line method直線法structural analysis結構分析subscribed stock已認購股本subscriptions receivable應收股款subsequent events期后事項subsidary accounts明細帳、子目successful efforts approach勘探成功法sum-of-the-years-digits method年數(shù)合計法super majority vote絕大多數(shù)票決supplementary infor

53、mation補充資訊supporting schedules補充附表swaps交換權systemmatic and rational allocation系統(tǒng)而合理的分攤tax credit所得稅抵減taxable amount應課稅金額taxable income課稅所得taxes refund receivable應退稅額technical bulletins技術性公報technological feasibility技術可行性temporary account虛帳戶temporary differences暫時性差異temporary investment臨時投資theory理論time

54、 period convention會計期間慣例time value of the money貨幣時間價值timeliness及時性times-interest-earned ratio利息保障倍數(shù)timing difference時間性差異total asset turnover總資產周轉率trade discount商業(yè)折扣trade-ins抵換trademarks商標權trading securities經常交易證券transaction approach交易法treasury stock庫藏股treasury stock method庫藏股票法trend analysis趨勢分析tri

55、al and error method試誤法trial balance試算表troubled debt restructurings財務困難債務整理true nopar stock無面值股票trustee信托人two transactions concept兩項交易觀念unaffiliated customer非關系企業(yè)的客戶unappropriated未指撥underlying assumptions基本假設understandability可理解性unearned franchise fees預收加盟特許收入unearned interest revenue未實現(xiàn)利息收入uniformit

56、y統(tǒng)一性unit lifo method單位后進先出法unit pricing單位評價法unit-of-measure assumption;monetary unit assumption貨幣計量假設units of production method生產數(shù)量法units-of-output method生產數(shù)量法unlisted or over-the-counter corporations上柜（非上市）公司unrealized capital未實現(xiàn)資本unrealized capital gains or losses未實現(xiàn)資本增值或損失unrealized gain on marke

57、t value recovery of short-term investments短期投資未實現(xiàn)市價回升利益unrealized gain or loss未實現(xiàn)損益unrealized holding gain or loss未實現(xiàn)持有損益unrealized loss on long-term investments長期投資未實現(xiàn)跌價損失unrealized loss on short-term investments短期投資未實現(xiàn)跌價損失unusual in nature性質特殊valuation account評價科目variable costing變動成本法verifiability

58、可驗證性vertical analysis垂直分析vested rights既得權利visual inspection method目視法watered stock摻水股本weighted average加權平均weighted-average amount of accumulated expenditures累積支出的平均數(shù)where-got and where-gone statement資金來源與用途表with recourse有追索權withholding代扣款項without recourse無追索權work in process inventory在產品存貨working capital營運資金working capital ratio流動比率working model作業(yè)模型worksheet method工作底稿法years-of-service method預期服務年數(shù)法實際利率、市場利率、有效收益率財務會計準則公報及公報的解釋