会计术语中英文对照表
英文
accelerated depreciation
account
accounting cycle
accounting changes
accounting income
accounting policies
accounting principles board(APB)
accounting standards executive coomittee
accounting trends and techniques
accounts receivables
accrual basis
accrued expenses
accrued items
accrued revenues
accumulated depreciation
acid-test ratio
present value
additional markup
additional markup cancellation
aditional paid-in capital
adjusting
aging of the accounts approach
allowance for doubtful accounts
allowance method
allowance to reduce inventory to market
allowance to reduce short-term investments to market American Accounting Association(AAA)
American Institete of Certified Public Accountants(AICPA) amortization
amount of an annuity due
amount of an ordinary annuity
analysis of long-term solvency
analysis of return on investment
analysis of short-term liquidity
announcement date
annual effective tax rate
annuity
annuity due
annuity method
antidilutive effect
APB opinion & statements
appraisal system
appraisal value
appropriaed
appropriated retained earnings asset expenditure
assets
associating cause and effect attribution
auditor's report
authorized capital stock available for sale
available-for-sale securities average collection period average days to sell the inventory bad debt expense
balance sheet approach
bank overdraft
bank reconciliation
bank statement
base inventory
base year
basic accounting equation
basic principles
bearer bonds
beneficiary
betterment
billings on construction in process bonds payable
bonus and profit sharing plan book value method
book value of net assets acquired call premium
call price
call provisions
callable bonds
callable preferred stock
capital expenditure
capital lease
capital stock
capital stock subscribed
capital surplus
capitalization of interest carrying value
cash discount
cash dividends
cash equivalents
cash flows from operation activities cash over and short
certificates of deposit
change funds
changes in accounting estimate changes in accounting principle changes in reporting entity consistency
claim
closed corporations
closing
collection method
common stock
common stock subscribed common-size financial statements comparability
comparative analysis comparative statements compensatory stock option plan completed perfomance method completed-contract method complex capital structure compound interest method comprehensive approach computer software costs condensed income statement conservatism
consignee
consignment-in
consignment-out
consignor
construction in process contingencies
contingent liabilities
continuity convention
contra account
contributed capital
controlling account
conventions
convertible bonds
convertible preferred stock
copyrights
cost add markup contract
cost allocation method
cost depletion method
cost flow assumption
cost index
cost method
cost of goods manufactured
cost priociple; historical cost principle
cost recovery method
cost-benefit constraint
costs of construction
costs of issuing bonds
cost-to-cost method
coupons
covenants
credit
credit card sale
credit ratings
cross reference
cumulative deficit
cumulative effect
cumulative effect adjustment
cumulative effect of change in accounting principle cumulative effect of changes in accounting principle cumulative preferred stock
current adjustment
current assets
current liabilities
current maturities of long-term debts
current tatio
current tax expense(benefit)
date of annoucement
date of declaration
date of expiration
date of ex-right
date of payment
date of record
debenture bonds
debit
debit and credit rules
debt securities
debt to stockholders' equity
debt to total assets ratio decision usefulness
deferred annuity
deferred charge
deferred compensation cost deferred credits
deferred gross profit
deferred items
deferred method
deferred payment contract deferred recognition
deferred tax asset
deferred tax liability depletable assets
depletion
deposit in transit depreciabale assets depreciable cost depreciation base depreciation expense derivative financial instruments development costs
dicision usefulness
dilutive effect
direct financing lease
direct method
direct method
direct pricing
direct write-off method discontinued segment discount on bonds payable discount on notes payable discount on notes receivable discounted present value discounting notes receivable dishonored notes receivable disposal date
distributions to owners dividend pay-out ratio dividend revenue
dividend yield ratio
dollar-valur LIFO retail method dominant industry segment
donated assets
donated treasury stock
double-declining-balance method double-entry bookkeeping
dual presentations
due process
dynamic statements
earings per share
early extinguishment
earned
earned surplus
earning
economic entity assumption economic income
economic substance over legal form effective interest rate method effective rate
effective yield
efficient market hypothesis
efforts-expended method emerging issues task force employee discount
employee stock option plan
equity method
equity securities
equivalent percentage of interest estimated items
estimated liability under warranties estimated residual value
excess earnings approach exchangable
exchange rate effects
ex-dividend date
executory contract
executory costs
exercise of call privilege expected return on plan assets expense warranty accrual method expense warranty approach expiration date of the rights expiration of return-right method exploration costs
ex-right stock
extinguishment of debt
extraordinary gain(loss)
extraordinary repairs
face amount
face rate
feedback value
financial accounting fundation
financial accounting standards advisory council financial accounting standards board(FASB) financial capital
financial flexibility
financial income
financial instruments
financial leverage index
financial mobility
financing activities
finished goods inventory
first-in first-out
fixed assets
flexibility
floating
floor
flow
footnotes
four-column bank reconciliation
fractional year depreciation
franchise revenue
franchisee
franchises
franchisor
free on board destination
free on board shipping point
full costing
full disclosure principle
full-cost approach
fully diluted earnings per share
funds
funds statement
future amount of an annuity due
future amount of an ordinary annuity
futures
gain contingencies
gain(loss) on conversion of bonds
gain(loss) on sale of short-term investments general journal
general purchasing power accounting
general purpose financial statement
generally accepted accounting principles(GAAP) going concern(continuity) assumption
goods in transit
goodwill
grant date
greenmail
gross method
gross profit method
guaranteed bonds
guaranteed residual value
held to maturity
held-to-maturity securities
high ratio of returned merchandise to sales horizontal analysis
hostile takeover
idealism
identifiable intangible assets
imapairment of value
impairment of assets
implicit rate computed by the lessor improvements
imputed interest rate
inception of the lease
income before income taxes
income statement approach
income summary
income tax allocation
income tax benefit
income taxes payable
income taxes withheld
income(loss) from continuing operation income(loss) from discontinued operation incremental borrowing rate
incremental direct costs
incremental method
individual item approach
induced conversion
industry peculiarities
industry segments
inflation accounting
infrequency of occurrence
initial direct cost
initial franchise fee
installment accounts receivable installment sales
installment sales method
in-substance defeasance of debt intangible assets
interest costs
interest on discount
interest rate swaps
interest-bearing note
interim debt
internal auditing
internal direct costs
internally developed
interperiod income tax allocation interpolation
intraperiod income tax allocation inventory method
inventory turnover
investement tax credit
investment revenue-discontinued operation investment revenue-extraordinary investment revenue-ordinary
issuance date
issuance for cash
issue papers
issued capital stock
issues in accounting education
journal
journalizing
junk bond
just-in-time inventory system
land improvements
large stock diveidend
last-in first-out
lease term(duration)
leased asset under capital leases leasehold improvements
legal capital
legal form
leverage
leverage buyouts
leverage leases
LIFO liquidation
lifo reserve
line of business
liquidity
listed corporations
long-term capital to fixed assets long-term investments
long-term liabilities
long-term notes payable
long-term operational assets loss contingencies
loss from discounting of notes loss from long-term contracts loss on impairment
lower of cost or market method lump-sum purchase managerial accounting manufacturing cost
marginal tax rate
markdown cancellation market method
market value method
markup
matching principle materiality
maturity value measurement date merchandise inventory mesurability
mislead
monetary assets
monetary items
money capital gain
mortgage bonds
moving average
multiple-items approach multiple-pool method multiple-step format
multiple-step income statement net accounts receivable
net additional markup
net markdown
net method
net realizable value method neutrality
nominal account
nominal rate
noncompensatory plans noncompensatory stock option plan noncumulative preferred stock noninterest-bearing note nonmonetary items nonparticipating preferred stock nopar value stock
normal shrinkage
notes receivable dishonored(past due) notes receivables
NSF (not sufficient fund)
number of compounding periods obligations under capital leases
off-balance-sheet financing operating cycle
operating lease
operational assets
option
ordinary annuity
original selling price
output measures
outstanding capital stock outstanding checks
paid-in capital
par value
par value method
par value stock
participating preferred stock percentage approach
percentage depletion method percentage of gross profit method percentage-of-completion method percentage-of-receivables approach percentage-of-sales approach
period expense
periodic inventory system
permanent account
permanent difference
perpetual inventory system
petty cash
physical causes
physical inventory
plant assets
point of sale
pooling of interests method
post-balance sheet events
posting
predictive value
preemptive rights
preferred stock
prepaid expenses
prepaid income taxes
preparing trial balance
present amount
present value of an annuity due present value of an ordinary annuity price index approach
price-earnings ratio(p/e ratio) primary earnings per share principal
prior period adjustment
probable
product warranty
pro-forma amounts
property rights
property, plant and equipment proportional method proportional performance method purchase commitments
purchase discount
purchase retuen and allowance quick assets
quick ratio
rate of return on total assets
ratio analysis
raw material inventory reacquisition price
readily determinable fair value ready marketability
real account
real estate lease
reasonably possible
receivables
receivables turnover
recover
recoverability test
refinancing
related party transactions
relative sales value method
relevance
reliability
realizable
realized
remote
repairs and maintenance
repayment at maturity
replacement cost
replacement method
replenish of petty cash
representational faithfulness
research and development costs
research monograph
reserve
residual value
restoration costs
retail inventory method-FIFO
retail method
retained earnings
retroactive restatement
return of capital
return on investment
revenue (expense) expenditure
revenue from long-term contracts
revenue principle; revenue recognition principle revenues collected in advance
reversing entry
risk free
sales and leaseback
sales discount
sales discount not taken
sales return and allowance
sales with buyback agreement
sales with high rates of return
salvage value
secondary capital market
secret reserve
secured bonds
securities and exchange commission(SEC)
see through
segment reporting
self-constructed assets
service costs
service hours method
service life
short-term investments
significant industry segment
significant influence
simple capital structure
simple interest
single-step format
single-step income statement
sinking fund method
sinking funds
small stock dividend
software production costs
source documents
special column
special journal
specific identification
specifically identifiable
standard cost
standard cost system
stated capital
stated interest rate
stated rate
stated value
statement of cash flows
statement of changes in financial position
statement of sources and applications of funds
statements of financial accounting concepts
statements of financial accounting standards and interpretations static analysis
static statements
statutory depletion method
stock dividends
stock option plan
stock rights
stock splits
stock warrants
stockholders' equity stockholders' equity to fixed assets stockholders' equity to total assets straight-line method
structural analysis
subscribed stock
subscriptions receivable subsequent events
subsidary accounts
successful efforts approach
sum-of-the-years'-digits method super majority vote supplementary information supporting schedules
swaps
systemmatic and rational allocation tax credit
taxable amount
taxable income
taxes refund receivable
technical bulletins technological feasibility temporary account
temporary differences temporary investment
theory
time period convention
time value of the money timeliness
times-interest-earned ratio
timing difference
total asset turnover
trade discount
trade-ins
trademarks
trading securities
transaction approach
treasury stock
treasury stock method
trend analysis
trial and error method
trial balance
troubled debt restructurings
true nopar stock
trustee
two transactions concept
unaffiliated customer
unappropriated
underlying assumptions
understandability
unearned franchise fees
unearned interest revenue
uniformity
unit lifo method
unit pricing
unit-of-measure assumption; monetary unit assumption
units of production method
units-of-output method
unlisted or over-the-counter corporations
unrealized capital
unrealized capital gains or losses
unrealized gain on market value recovery of short-term investments unrealized gain or loss
unrealized holding gain or loss
unrealized loss on long-term investments
unrealized loss on short-term investments
unusual in nature
valuation account
variable costing
verifiability
vertical analysis
vested rights
visual inspection method
watered stock
weighted average
weighted-average amount of accumulated expenditures
where-got and where-gone statement
with recourse
withholding
without recourse
work in process inventory
working capital
working capital ratio working model worksheet method years-of-service method
中文
加速折旧法
帐户、会计科目
会计循环
会计变动
会计收益
会计政策
会计原则委员会
会计准则执行委员会
会计趋势与技术
应收帐款
权责发生制
应付费用
应计项目
应收收入
累计折旧
酸性测试比率
现值
再加价
再加价取消
资本公积
调整
帐龄分析法
坏帐准备
备抵法
存货跌价准备
短期投资跌价准备
美国会计学会
美国会计师协会
摊销
到期年金终值
普通年金终值
长期偿债能力分析
投资报酬分析
短期偿债能力分析
认股权宣告日
全年有效税率
年金
到期年金
年金法
反稀释效果
APB发布的意见书及声明书评价法
指拨
拨定留存收益
资本支出
资产
因果关系直接配属摊计
审计报告
核准发行股份
备供出售者
备供出售证券
帐款收回平均天数存货周转平均天数坏帐费用
资产负债表法
银行透支
银行往来调节表对帐单
基期存货
基期
会计基本方程式基本原则
息票公司债
受益人
改良
预收工程款
应付公司债
员工奖金及分红帐面价值法
股权净值
收回溢价
赎回价格
收回条款
可收回公司债
可收回优先股
资本支出
资本租赁
股本
已认购股份
资本公积
利息资本化
帐面价值
现金折扣
现金等价物
营业活动的现金流量现金短溢
定存单
找零金
会计估计的变动
会计原则变动
编制报表主体变动一致性
请求权
非公开发行公司
结帐
收现法
普通股
已认普通股股本
共同比财务报表
比较性
比较分析
比较报表
酬劳性认股计划
全部履行法
全部完工法
复杂资本结构
复利法
全面改革法
电脑软件成本
简明损益表
稳健原则
承销人
承销品
寄销品
寄销人
在建工程
或有事项
或有负债
持续经营惯例
抵减科目
投入资本
统制帐户
惯例
可转换公司债
可转换优先股