會(huì)計(jì)英語(yǔ)術(shù)語(yǔ)解釋.doc

第一章Account payable 應(yīng)付賬款A(yù)ccount receivable 應(yīng)收賬款A(yù)ccounting 會(huì)計(jì)Accounting equation 會(huì)計(jì)等式Asset 資產(chǎn)Audit 審計(jì)Balance sheet 平衡表（資產(chǎn)負(fù)債表）Capital 資本Certified management accountant (CMA) 注冊(cè)管理會(huì)計(jì)Certified public accountant (CPA) 注冊(cè)會(huì)計(jì)師Corporation 公司Entity 主體Expense 費(fèi)用Financial accounting 財(cái)務(wù)會(huì)計(jì)Financial Accounting Standards Board (FASB) 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)Financial statements 財(cái)務(wù)報(bào)告Generally accepted accounting principles(GAAP)公認(rèn)接受會(huì)計(jì)準(zhǔn)則Income statement 收入表（利潤(rùn)損益表）Liability 負(fù)債Management accounting 管理會(huì)計(jì)Net earnings 凈收益Net income 凈收入Net loss 凈損失Net profit 凈利潤(rùn)Note payable 應(yīng)付票據(jù)Note receivable 應(yīng)收票據(jù)Owners equity 所有者權(quán)益Owner withdrawals 實(shí)收資本Partnership 合伙制Proprietorship 個(gè)體制Revenue 收入Shareholder 股東Statement of cash flows 現(xiàn)金流量表Statement of earnings 凈盈余報(bào)表Statement of financial position 財(cái)務(wù)狀況報(bào)表Statement of operations 運(yùn)營(yíng)表Statement of owners equity 所有者權(quán)益報(bào)表Stockholder 股東Transaction 交易第二章Account 賬簿、賬戶(hù)Chart of accounts會(huì)計(jì)科目表Credit把記入貸方Debit把記入借方Journal日記賬Ledger總賬、分類(lèi)賬Normal balance 正常余額、平衡Posting登帳、過(guò)賬Trial balance 試算平衡第三章Accrual accounting 權(quán)責(zé)發(fā)生制book value(of a plant asset) 賬面價(jià)值 plant asset 固定資產(chǎn)Accrued expense 應(yīng)計(jì)費(fèi)用 cash-basis accounting 收付實(shí)現(xiàn)制 prepaid expense 預(yù)付費(fèi)用Accrued revenue 應(yīng)計(jì)收入 contra account 抵消賬戶(hù) revenue principle 收入確認(rèn)準(zhǔn)則Accumulated depreciation累計(jì)折舊deferred revenue 遞延收入time-period concept會(huì)計(jì)期間Adjusted trial balance 調(diào)整試算平衡 depreciation折舊 unearned revenue遞延收入Adjusting entry 調(diào)整分錄 matching principle 配比原則第四章Accounting cycle 會(huì)計(jì)循環(huán) fixed asset固定資產(chǎn) plant asset 固定資產(chǎn)Closing the accounts 結(jié)賬 income summary 損益匯總賬戶(hù)postclosing trial balance 試算平衡Closing entries 結(jié)賬分錄liquidity 流動(dòng)性 reversing entries 轉(zhuǎn)回分錄Current asset 流動(dòng)資產(chǎn)long-term asset 長(zhǎng)期資產(chǎn) temporary accounts 臨時(shí)性賬戶(hù)Current liability 流動(dòng)負(fù)債 long-term liability 長(zhǎng)期負(fù)債 work sheet 工作表Current ratio 流動(dòng)比率 operating cycle 營(yíng)業(yè)周期Debt ratio 資產(chǎn)負(fù)債率 permanent accounts 永久性賬戶(hù)第五章Cost of goods sold 銷(xiāo)售成本 Cost of sales 銷(xiāo)貨成本Gross margin邊際收入Gross margin pencentage毛利潤(rùn)率Gross profit毛利潤(rùn)Gross profit pencentage毛利率Income from operations運(yùn)營(yíng)收入inventory存貨inventory turnover 存貨周轉(zhuǎn)Invoice 發(fā)票，收據(jù)，單證Multi-step income statement多步式利潤(rùn)表Net purchases凈銷(xiāo)售Net sales revenue凈銷(xiāo)售收入Operating expenses運(yùn)營(yíng)成本Operating income 運(yùn)營(yíng)收入Other expense其他費(fèi)用Other revenue其他收入Periodic inventory system 定期盤(pán)存制Perpetual inventory system永續(xù)盤(pán)存制sales銷(xiāo)售Sales discount銷(xiāo)售折扣Sales returns and allowances銷(xiāo)售返還補(bǔ)貼Sales revenue 銷(xiāo)售收入single-step income statement單步式利潤(rùn)表第六章Average-cost method 平均成本法 Conservatism謹(jǐn)慎性原則Consistency principle 持續(xù)經(jīng)營(yíng)Disclosure principle 充分性披露（原則）Firsr-in first-out(FIFO) inventory costing method 先進(jìn)先出法Weighted average inventory costing method加權(quán)平均法Gross profit method 毛利潤(rùn)法last-in first-out(FIFO) inventory costing method后進(jìn)先出法Lower-of -cost-or-market(LCM)rule成本與市價(jià)孰低法Materiality concept重要性原則Specific indentifiction method個(gè)別確認(rèn)法Specific -unit-cost method個(gè)別成本法第七章accounting information system會(huì)計(jì)信息系統(tǒng)batch processing 分批加工、成批處理cash disbursements journal cash payment journal 支票登記簿 現(xiàn)金支出日記賬cash receipts journal 現(xiàn)金收入日記賬check register 支票登記簿control account 統(tǒng)馭賬戶(hù)credit memorandum or credit memo 貸方備忘錄data warehouse 數(shù)據(jù)倉(cāng)庫(kù)database 數(shù)據(jù)庫(kù)debit memorandum or debit memo 借方備忘錄、借記卡備忘錄Enterprise Resource Planning 企業(yè)文化、企業(yè)資源規(guī)劃general journal 普通日記賬general ledger 總賬hardware 硬件menu 菜單module 模板network 網(wǎng)絡(luò)online processing 在線(xiàn)處理、聯(lián)機(jī)處理 purchases journal 購(gòu)貨日記賬sales journal 銷(xiāo)售日記賬server 服務(wù)器software 軟件special journal 特種日記賬、專(zhuān)用日記賬spreadsheet 試算表 subsidiary ledger 明細(xì)分類(lèi)賬、輔助分類(lèi)賬 第八章audit 審計(jì)、審核bank collection 銀行托收bank reconciliation 銀行往來(lái)對(duì)賬單、銀行存款余額調(diào)節(jié)表 bank statement 銀行對(duì)賬單、銀行結(jié)算清單check 支票computer virus 計(jì)算機(jī)病毒controller 財(cái)務(wù)主管deposit in transit 在途存款electronic funds transfer 電子資金調(diào)撥系統(tǒng)encryption 加密 firewalls 防火墻imprest system 定額備用金制度internal control 內(nèi)部控制nonsufficient funds（NSF）check 空頭支票outstanding check 在途支票、未兌付支票petty cash 零用現(xiàn)金、零用金、小額現(xiàn)款Trojan horse 木馬、特洛伊木馬voucher 付款憑證、傳票、憑單第九章Acid-test ratio酸性測(cè)試比率Aging-of-accounts method賬齡分析法Allowance of Doubtful Accounts壞賬準(zhǔn)備Allowance for uncollectible accounts壞賬準(zhǔn)備Allowance method備抵法Bad-debt expense壞賬損失Balance-sheet approach決算表平衡法Collection period收賬日期Creditor債權(quán)人Days sales in receivables應(yīng)收賬款周轉(zhuǎn)天數(shù)Debtor債務(wù)人Default on a note不履行付款義務(wù)Direct write-off method直接注銷(xiāo)法Discounting a note receivable應(yīng)收票據(jù)折價(jià)Dishonor of a note 沒(méi)有追索權(quán)Doubtful-account expense呆賬費(fèi)用Due date到期日Income-statement approach損益表方法Interest利息Interest period計(jì)息期Interest rate利率Maker of a note出票人Maturity date到期日Maturity value到期價(jià)值Note term票據(jù)條款Payee of a note持票人（收款票據(jù)）Percent-of-sales method銷(xiāo)貨百分比法Principal本金Principal amount本金金額Promissory note本票Quick ratio速動(dòng)比率Receivables應(yīng)收賬款Time時(shí)間Uncollectible-account expense壞賬損失第十章Accelerated depreciation method快速折舊法Amortization攤銷(xiāo)Brand names商標(biāo)名Capital expenditure資本支出Copyright版權(quán)Depletion expense折耗費(fèi)Depreciable cost折舊成本Double-declining-balance（DDB）depreciation method雙倍余額遞減法Estimated residual value估計(jì)殘值Estimated useful life估計(jì)使用年限Extraordinary repair非常維修Franchises特許權(quán)Goodwill商譽(yù)Intangibles無(wú)形資產(chǎn)Licenses授權(quán)Ordinary repair普通修理Patent專(zhuān)利Plant assets固定資產(chǎn)Salvage value殘值Straight-line （SL）depreciation method直線(xiàn)法折舊Trademark商標(biāo)Trade name商標(biāo)名Units-of-production （UOP）depreciation method單位產(chǎn)量法第十一章accrued expense 應(yīng)計(jì)費(fèi)用、預(yù)提費(fèi)用accrued liability 應(yīng)計(jì)負(fù)債current portion of long-term debt 長(zhǎng)期負(fù)債中一年內(nèi)到期的部分current maturity 本期或一年內(nèi)到期employee compensation 雇員薪酬FICA tax 聯(lián)邦保險(xiǎn)捐助稅gross pay 工資的毛收入net pay 凈支出payroll 工薪、工資short-term note payable 短期應(yīng)付票據(jù)Social Security tax 社會(huì)保險(xiǎn)稅unemployment compensation tax 事業(yè)補(bǔ)償稅withheld income tax 預(yù)扣收入稅第十三章additional paid-in capital 股本溢價(jià)authorization of stock 授權(quán)股票board of directors 董事book value 賬面價(jià)值bylaws 規(guī)章、章程chairperson 主席charter 特許權(quán)、授權(quán)common stock 普通股contributed capital 已投股本cumulative preferred stock 累計(jì)優(yōu)先股deficit 赤字、虧空dividends 股利double taxation 雙重稅收l(shuí)egal capital 法定資本limited liability 有限責(zé)任market value 市場(chǎng)價(jià)值outstanding stock 發(fā)行在外股票paid-in capital 實(shí)收資本par value 票面價(jià)值、面值preferred stock 優(yōu)先股president 總裁、董事長(zhǎng)rate of return on common stockholdersequity普通股收益率rate of return on total assets 資產(chǎn)回報(bào)率retained earnings 留存收益return on assets 資產(chǎn)回報(bào)return on equity 所有者權(quán)益回報(bào)shareholder 股東stated value設(shè)定價(jià)值、宣稱(chēng)價(jià)值、無(wú)票面值股票stock 股票stockholder 股東、股票持有者stockholders equity 所有者權(quán)益第十四章Appropriation of retained earnings 分類(lèi)盈余Comprehensive income 毛利潤(rùn)，綜合收入Earnings per share （EPS）每股收益Extraordinary gains and losses 營(yíng)業(yè)外收入/支出Extraordinary item 異常項(xiàng)目Prior-period adjustment 先期調(diào)整Segment of the business 經(jīng)營(yíng)部門(mén)Statement of stockholders equity 所有者權(quán)益狀況變動(dòng)表Stock dividend 股票股利Stock split 股票分割（折分）Treasury stock 庫(kù)藏股第十五章Bond discount 債券折價(jià)Bond premium 債券溢價(jià)Bonds payable 應(yīng)付債券Callable bonds 可回購(gòu)債券Capital lease 融資租賃Convertible bonds 可轉(zhuǎn)換債券Debentures 信用債券（無(wú)擔(dān)保債券）Discount（on a bond）折價(jià)Effective interest rate 有效利（息）率Lease 租賃Lessee 承租人Lessor 出租人Leverage 杠桿Market interest rate 投資者實(shí)際回報(bào)率Mortgage 抵押Operating lease 經(jīng)營(yíng)性租賃Premium 溢價(jià)Present value 現(xiàn)值Serial bonds 系列債券Stated interest rate 票面利息率Term bonds 定期債券第十六章available-for-sale investments 可供出售投資（不以控制為目的）consolidated statements 合并會(huì)計(jì)報(bào)表controlling interest 主權(quán)益equity method 權(quán)益法foreign-currency exchange rate 匯率hedging 套期保值held-to-maturity investments 持有至到期投資long-term investment 長(zhǎng)期投資majority interest 主權(quán)益marketable security 短期投資market-value method 市場(chǎng)法minority interest 小股東權(quán)益parent company 母公司short-term investment 短期投資strong currency 強(qiáng)通貨subsidiary company 分（子）公司trading investments 短期投資weak currency 疲軟貨幣第十八章accounts receivable turnover 應(yīng)收賬款周轉(zhuǎn)率acid-test ratio 酸性測(cè)試比率benchmarking 標(biāo)桿兒book value per share of