企业会计制度词汇.xls

A AAA 美国会计学会 Accelerated depreciation method 加速折旧法 Account 会计科目 Account Form 账户式 Accounting 会计 Accounting treatment会计处理 会计核算 A small scale of operation小规模企业 Accounting voucher会计凭证 Accounting ledger会计账户 Accrue interest计提利息 A lumpsum payment一次性购买 Administration expense管理费用 Acquired购入的 A debt receivable应收债权 Administrative transfer行政划拨 As appropriate in the circumstances根据不同情况 Additional investment追加投资 Accounting Assumptions 会计假设 Accounting Elements 会计要素 Accounting information System 会计信息系统 Accounting Objectives 会计目标 Accounting Principles 会计原则 Accounting Procedure Cycle 会计循环 Accounting Procedures 会计实务过程 Account payable 应付账款 Account receivable 应收账款 Accounts receivable turnover 应收账款周转率 Accrual Basis 权责发生制 Accrual expense 应付费用 Accumulated depreciation 累计折旧 Acid test ratio 酸性试验比率 Actual rate 实际利率 Adjusting entries 调整分录 Aging analysis method 帐龄分析法 AICPA 美国注册会计师协会 Allowance method 备抵法 All resources concept 全部资源概念 Analysis of financial statements 财务报表分析 Amortization 摊销 Appropriation 拨款 Asset 资产 Authorized capital stock 核定股本 B Basic Accounting Practice Regulations会计基础工作规范 be mainly dominated in在 中占主导地位 Boot补价 Benificial periods受益期 Bad debt allowance 备抵坏帐 Bad debt expense 坏帐费用 Balance Sheet 资产负债表 Balance sheet approach 资产负债表法 Bank reconciliation statement 银行存款调节表 Bank statement 银行对账单 Bargain purchase option BPO 廉价购买权 Bonds payable 应付公司债券 Bonuses payable 应付奖金 Book value per share of common stock 普通股每股账面价值 Business tax 营业税 C Callable Bonds 可赎回公司债券 Capital lease 融资租赁 Capital in nature资本性支出 Capital stock 股本 Capital surplus 资本公积 Carrying value 账面价值 Cash 现金 Cash Basis 现金收付制 Cash disbursements journal 现金付款日记账 Cash discount 现金折扣 Cash dividends 现金股利 Cash in bank 银行存款 Cash in hand 库存现金 Cash receipt journal 现金收款日记账 Certified Public Accountant CPA 注册会计师 Check cheque 支票 Closing entries 结账 Combination by purchase 购买合并 Common Stock 普通股 Comparability Principle 可比性原则 Comparative financial statements 比较财务报表 Compensation from赔偿 Consignment 寄销 Consignee 承销人 Consignor 寄销人 Consistent Principle 一致性原则 Consolidation method 合并法 Constant dollar accounting 统一币值会计 Constant dollar and current cost accounting 现行价值与统一币值会计 Construction in process 在建工程 Consolidated financial statements 合并财务报表 Consolidation 创立合并 Contingent rent或有租金 Contingent receipt或有收益 Contract stamp duties契税 Contract interest rate stated rate 票面利率 Contributed Capital 投入资本 Contingency 或有事项 Continuity Going concern Assumption 持续经营假设 Convertible Bonds 可转换公司债券 Copyrights 著作权 Cost Accounting 成本会计 Cost method 成本法 Cost Principle 历史成本原则 Cost ratio 成本率 Corporation 公司 Coupon Bonds 无记名公司债券 Creditor 债权人 Cumulative preferred stock 累积优先股 Current investment短期投资 Current assets 流动资产 Current cost 现行成本 Current maturities of long term liabilities 长期负债一年内到期部分 Current Liabilities 流动负债 Current ratio 流动比率 Current value accounting 现行价值会计 Customs declaration报关单 D Date of declaration 宣布日 Date of payment 股利支付日 Date of record 股权登记日 Direct exchanges 直接交换业务 Distribution of earnings 盈余分配 Dividend 股利 Dividend policy 股利政策 Donated capital 捐赠资本 Debenture Bonds 信用公司债券 Debt investments债权投资 Debtor债务人 Debt receivable应收债权 Debt ratio 债券比率 Debe restructuring arrangement债务重组 Decision Maker 决策人 Declaration date 股利宣布日 Deductible input value added tax可抵扣的进项增值税 Deficit盘亏 Deferred income tax liability method 递延所得税负债法 Demaged毁损 Depreciation cost 应提折旧成本 Depreciation expense 折旧费用 Destination 目的地抵岸价格 Direct write off method 直接冲销法 Discount 贴现 折价 Discount notes 贴现票据 Discount on bonds 债券折价 Dividends payable 应付股利 Dividend yield ratio 股利收益率 Double declining balance method DDB 双倍余额递减法 E Earnings per share of common stock 普通股每股收益 Endorse 背书 Effective interest method 实际利率法 Effective interest method of amortization 实际利息摊销法 Effective rate 有效利率 Equity 权益 Equity method 权益法 Equity investments权益投资 Estimated liabilities under product warranties 产品质量担保负债 Estimated residual value 预计残值 Ex dividend date 除息日 Expected useful life 预计使用年限 Expense 费用 F Face value Par value 债券面值 FASB 财务会计准则委员会 Financial Accounting 财务会计 Financial Analysis 财务分析 Financial enterprises金融企业 Financial Report 财务报告 Financial Statements 财务报表 Financing activities 财务活动 Finished goods inventory 产成品存货 First in first out or FIFO 先进先出法 Formulate制定 规定 Franchises 特许权或专营权 Full disclosure Reporting principle 全面披露原则 Fully participating preferred stock 完全参加优先股 G Gain contingencies 或有利得 General Journal 普通日记账 General Ledger 总分类账 General price level accounting 一般物价水平会计 Goodwill 商誉 Gross margin method 毛利法 Gross national product implicit price deflator 国民生产总值物价指数 Guaranteed Bonds 保证公司债券 H Historical cost 历史成本 Handling charges手续费 Holding gains or losses 资产持有损益 I IASC 国际会计准则委员会 Imprest petty cash 定额备用金 In chronological order按时间顺序 Incidental expenses杂项费用 Income 收益 Income Bonds 收益公司债券 Income Statement 收益表 Income statement approach 损益表法 Income tax payable 应付所得税 Indirect loans委托贷款 In the foreseeable future在可预见的未来 Initial investment cost初始投资成本 Intangible assets 无形资产 Interest bearing note 带息票据 Interest income利息收入 Interest rate 利息率 Inventory 存货 Inventory overages and shortages 存货盈余或短缺 Investing activities 投资活动 Investment on stocks 长期股票投资 Investment on bonds 长期债券投资 Investor 投资人 Inventory turnove r 存货周转率 Invoice发票 IMA 管理会计协会 IRS 税务稽核署 Issuance cost 发行成本 Issuance for cash 现金发行 Issuance for noncash consideration 非现金发行 Issued capital stock 实收资本 J Journal 日记账 Journal entry 会计分录 L Leasehold 租赁权 Ledger 账户 Liability 负债 Liquidating dividends 清算股利 Long term investment 长期投资 Long term Liabilities 长期负债 Long term notes payable 长期应付票据 Loss 亏损 Loss contingencies 或有损失 Lost in first out or LIFO 后进先出法 Lower limit下限 Lower of cost or market or LCM 成本或市价孰低法 Low value consumables低值易耗品摊销 Lump sum sales of stock 股票的合并发行 M Maker 出票人 Make a corresponding provision for inpairment loss计提相应的减值准备 Management Accounting 管理会计 Market interest ratio Effective rate 市场利率 Market value 市价 Matching Principle 配比原则 Materiality Principle 重大性原则 Maturity date 到期日 Maturity value 到期值 Merchandise inventory 商品存货 Merger 吸收合并 Minimum lease payments 最低租赁付款额 Minority interest 少数股权 Monetary assets 货币性资产 Monetary liabilities 货币性负债 Mortgage Bonds 抵押公司债券 Mortgage loan 抵押借款 Moving average 移动平均法 Multi step 多步式 N Net realizable value 可变现净值 Net value 净值 Nominal rate 票面利率 Non cash assets非现金资产 Noncumulative preferred stock 非累积优先股 Non interest bearing note 不带息票据 Non operating expenses营业外支出 Non operating income营业外收入 Nonpartially participating preferred stock 非部分参加优先股 Normal operating activities 正常营业活动 Notes payable 应付票据 Note receivable 应收票据 Number of times interest earned 已获利息倍数 O Objective Principle 客观性原则 Obsolescence 过时 Off balance sheet financing 资产负债表外筹资 On disposal of 在处置 时 Onservatism Principle 稳健性原则 Operating lease 经营租赁 Ordinary Bonds 普通公司债券 Organization cost 开办费 Original value 历史成本 Other monetary funds其他货币资金 Outstanding capital stock 发行在外股本 Outstanding check 在途支票 Outstanding deposit 在途存款 Overhead cost杂项费用 Owner s Equity 业主权益 P Paid in capital 缴入资本 Parent company 控股公司 Partnership 合伙人企业 Par value 面值 Patents 专利权 Payee 受款人 Payment date 付息日 Performed盘点 Permanent difference 永久性差异 Periodic inventory 定期盘存 Perpetual inventory 永续盘存 Plant assets or Fixed assets 固定资产 Pooling of interest 权益联营合并 Preferred Stock 优先股 Premium 溢价 Premium on bonds 债券溢价 Premiums coupons and trading stamps 赠品和兑换券 Prepayments by customers 预收收益 Prepaid insurance预付保险金 Price level changes accounting 物价变动之会计 Principal 本金 Private Accounting 私业会计 Proprietorship 独资企业 Promissory note 本票 Protest fee 拒付费 Public Accounting 公众会计 Purchase 购货 Purchase allowance and discounts 购货折让和折扣 Purchasing power accounting 货币购买力会计 Purchasing power gains or losses 货币购买力损益 Purchase Journal 购货日记账 Q Quick ratio 速动比率 R Partially participating preferred stock 部分参加优先股 Par value method 面值法 Ratios 比率 Raw materials inventory 原材料存货 Recording currency记账本位币 Recoverable amount可回收金额 Redeemable Bonds 可要求公司债券 Registered Bonds 记名公司债券 Refundable deposits 存入保证金 Repayment at advance 提前偿付 Repayment at maturity 到期直接偿付 Replacement cost 重置成本 Report Form 报告式 Retail method 零售价格法 Retained Earning 留存收益 Return on investment 资本报酬率 Return on total asset 总资产报酬率 Re usable materials周转材料 Revenue 收入 Revenue in nature收益性支出 Revenue Principle 收入实现原则 Prepare 编制 报表 Present value现值 Price earnings ratio 价益比 Price level index 物价指数 S Sales Journal 销售日记账 Sales return and allowance 销售退回及折让 Scrap value残料价值 SCFP Cash Basis 财务状况变动表中的现金基础 现金流量表 SCFP Working Capital Basis 财务状况变动表中的营运资金基础 资金来源与运用表 Secured Bonds 有担保品的公司债券 Separately recorded明细核算 Shipping point 起运地离岸价格 Separate entity Assumption 会计主体假设 Serial Bonds 分期还本公司债券 Shareholder 股东 Shipping point 起运点交货价 F O B Significant influence重大影响 Single step 单步式 Sinking fund 偿债基金 Source Document 原始凭证 Specific circumstance具体情况 Specific identification 分批认定法 Staff incentive职工奖励 Standard cost计划成本 Stamp duty certificate印花税票 Stock dividends 股票股利 Stockholde