西方财务会计词汇.doc

Chapter 1account payable 应付账款accounting 会计accounting equation 会计等式assets 资产balance sheet 资产负债表board of directors 董事会capital 所有者权益cash 现金common stock 普通股corporation 股份公司cost principal 成本原则current assets 流动资产current liabilities 流动负债dividends 股利entity 实体expenses费用fair value 公允价值financial accounting 财务会计financial statements 财务报表financing activities 筹资活动fixed assets =plant assets=property，plant and equipment固定资产generally accepted accounting principal（GAAP）公认会计准则going-concern concept 持续经营原则income statement 损益表investing activities 投资活动liabilities 负债limited liability company 有限责任公司long -term debt 长期负债management accounting 管理会计merchandise inventory 库存商品net earning 净收益net income 净利润net loss 净损失net profit 净利润note payable 应付票据objectivity principal 客观性原则operating activities 经营活动owners equity 所有者权益paid-in capital 实收资本partnership 合伙企业proprietorship 个体企业reliability principal 可靠性原则retained earnings留存收益revenues 收入shareholder 股东stable-monetary-unit concept 币值稳定假设statement of cash flows现金流量表statement of financial position 财务状况表statement of operations 经营业绩表statement of retained earnings 留存收益表stock 股票stockholders 股东stockholders equity 股东权益Chapter 2account 账户accrued liability 应计负债cash 现金chart of accounts 账户表credit 贷方debit 借方journal 日记账ledger 分类账posting 过账prepaid expense 预付费用transactions 交易trial balance 试算平衡表Chapter 3account format账户格式accrual 应计项目accrual accounting 权责发生制accrued expense 应计费用accrued revenue 应计收入accumulated depreciation 累计折旧adjusted trial balance 调整后的试算平衡表book value 账面价值cash-basis accounting 收付实现制classified balance sheet分类资产负债表closing the books 结账closing entries 结账分录contra account 备抵账户current assets 流动资产current liabilities 流动负债current ratio 流动比率debt ratio 资产负债率deferral 递延项目depreciation 折旧liquidity 流动性long-term assets 长期资产long term liabilities 长期负债matching principal 配比原则multi-step income statement 多步式损益表operating cycle 经营周期permanent accounts永久性账户plant assets 固定资产prepaid expense 预付费用report format 报告式revenue principle 收入原则single-step income statement单步式损益表temporary accounts暂时性账户time-period concept 会计期间概念unearned revenue 预收收入Chapter5acid-test ratio 酸性测试比率accounts receivable turnover应收账款周转率aging-of-accounts receivable 应收账款账龄分析Allowance for doubtful accounts =Allowance for uncollectible accounts 坏账准备账户allowance method 备抵法bad-debt expense坏账损失creditor 债权人days sales in receivables应收账款天数debtor 债务人direct write-off method 直接注销法doubtful-account expense 呆账损失interest 利息marketable securities 可交易证券maturity 到期日percent-of-sales method 销售百分比法principal 本金quick ratio 速动比率receivables应收项目short-term investments短期投资Chapter 6average-cost method 平均成本法conservation 谨慎性consistency principal 一致性原则cost of goods sold 销售成本cost-of-goods-sold method 销售成本模型disclosure principal 信息披露原则first-in，first-out cost（method）先进先出法gross margin = gross profit 毛利gross margin method = gross profit method 毛利法Gross margin percentage = gross profit percentage毛利率Inventory 存货Inventory turnover 存货周转率last-in，first-out cost（method）后进先出法lower-of-cost-or-market rule 成本与市价孰低法periodic inventory system 定期盘存制perpetual inventory system 永续盘存制purchase allowance 销售折让purchase discount 销售折扣purchase return 销售退回specific-unit-cost method 个别计价法weighted-average method 加权平均法chapter7accelerated depreciation method加速折旧法amortization 摊销capital expenditure 资本化copyright 版权depletion expense 折耗费用depreciation cost 可折旧成本double-declining-balance method 双倍余额递减法estimated residual value 预计残值estimated useful life预计使用年限franchises and licenses特许经营权和许可证goodwill 商誉intangible assets 无形资产Modified Accelerated Cost Recovery System修正的加速折旧系统Patent 专利权plant assets 固定资产straight-line method 直线折旧法trademark and trade name 商标和商业名称units-of-production method 工作量法chapter 8accrued expense应计费用accrued liability应计负债bonds payable应付债券callable bonds可赎回债券capital lease融资租赁convertible bonds（or notes）可转换债券current installment of long-term debt一年内偿还的长期负债debentures信用债券discount on a bond债券折价earnings per share每股收益interest-coverage ratio偿付利息能力比率lease 租赁lessee承租人lessor 出租人leverage财务杠杆market interest rate市场利率operating lease经营租赁payroll工资pension养老金premium on a bond债券溢价present value现值serial bonds分期还本债券short-term notes payable应付短期票据stated interest rate约定利率term bonds定期债券times-interest-earned ratio利息保障倍数trading on the equity举债盈利underwriter承销商chapter 9board of directors董事会book value账面价值bylaws公司章程chairperson董事长common stock普通股contributed capital实缴股本cumulative preferred stock累积优先股deficit赤字dividends股利double taxation双重赋税legal capital法定资本金limited liability有限责任market value市场价值outstanding stock流通在外的股票paid-in capital缴入股本（实收资本）par value面值preferred stock优先股president总经理rate of return on common stockholdersequity普通股股权收益率rate of return on total assets总资产收益率retained earnings 留存收益return on assets资产收益率return on equity股东权益收益率shareholders股东stated dividend设定价值stock股票stockholders股东stockholders equity 股东权益stock split股票分割treasury stock库存股票chapter 10available-for-sale investments可供出售投资consolidated statements合并财务报表controlling interest控股权equity method权益法foreign-currency exchange rate外币兑换汇率foreign-currency translation adjustment外币折算差额hedging套期保值held-to-maturity investment持有至到期投资long-term investments长期投资majority interest 控制权marketable securities有价证券minority interest少数股东权益parent company母公司short-term investments短期投资strong currency强货币subsidiary company子公司weak currency弱货币 chapter 11adverse opinion否定意见 clean opinion干净的意见comprehensive income综合收益disclaimer拒绝发表意见earnings per share（EPS）每股收益extraordinary gains and losses 非经常损益extraordinary items非经常项目interest capitalization rate资本化率pretax accounting income 税前利润prior-period adjustment前期损益调整qualified opinion保