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Economic event 经济业务 Source document 原始凭证External transaction 外部业务 Internal transaction内部业务Account 账户 Debit 借方 Credit 贷方Rules of debits and credits 借贷规则Cash in bank银行存款 Prepaid expense 预付费用Unearned revenue 预收收入 Withdrawal 提存Temporary account 暂时账户 Nominal account 虚账户Real account 实账户Chart of accounts 科目表General ledger 总分类账Normal balance 正常余额Journalizing 记日记账 Compound journal entry 复合分录General journal 普通日记账Payment voucher 付款凭证 Debt ratio 负债比率Transfer voucher 转账凭证 Financial leverage 财务杠杆Bookkeeping 簿记Relevance 相关性Objectivity 客观性Feasibility 可行性Generally accepted accounting principles公认会计原则Financial Accounting Standards Board 财务会计准则委员 会Depreciation 折旧Going-concern 持续经营Stable-monetary-unit 货币计量单位Matching principle 配比原则Full-disclosure principle 充分披露原则Time period 会计期间Fiscal year 财政年度Calendar year 日历年度Natural business year 自然经营年度Adjustments 账项调整Accrual basis 应计制、权责发生制Cash basis 现金制、收付实现制Prepaid items 预付项目Unearned items 预收项目Accrued items 应计项目Deferrals and accruals 递延与应计Contra account 备抵账户 Net book value 账面净值 Worksheet 工作底稿 Closing entries 结帐分录 Income summary 收益汇总 Bookkeeping procedures 账务处理程序 Summarized vouchers 汇总记账凭证 Categorized accounts summary科目汇总表 Columnar journal 多栏式日记账 Advance from customers 预收账款 Prepaid expense 待摊费用 Accrued expense预提费用 Classified balance sheet分类资产负债表 Tangible fixed asset 固定资产 Intangible fixed asset无形资产 Contributed capital缴入资本 Common shares 普通股股本 Retained earnings 留存收益 Current ratio 流动比率 Liquidity 流动性 double-entry bookkeeping复式记账法Service enterprise 服务企业Merchandising enterprise 商品流通企业Wholesalers批发商Retailers零售商Sales revenue销售收入Cost of goods sold销售成本Gross profit毛利Operating expenses营业费用 Merchandise inventory商品存货Periodic inventory system定期盘存制Perpetual inventory system永续盘存制Purchase returns and allowances 购货退回与折让Trade discounts 商业折扣 purchase discounts 购货折扣 Credit terms 付款条件 Transportation costs运费 FOB destination目的地交货 FOB shipping point离岸价格 Sales returns and allowances销售退回与折让 Sales discounts 销售折扣 Debit memorandum借项备忘录 Credit memorandum贷项备忘录 Inventory shrinkage存货减值 Multiple-step income statement多步式收益表 Special journal 特种日记账 Subsidiary ledger明细分类账 Control account 控制账户 Sales journal 销售日记账Purchase journal 购货日记账Cash receipts journal 现金收入日记账Cash disbursements journal现金支出日记账Bookkeeping procedures using categorized accounts summary科目汇总表账务处理程序Acid-test ratio 速动比率 或酸性测试比率Cash equivalent 现金等价物Commercial paper 商业票据Treasury bills 国库券Internal controls 内部控制Petty cash fund备用金Bank statement银行对账单Debit memorandum借项通知单Credit memorandum贷项通知单Bank reconciliation银行余额调节表Deposit in transit在途存款Outstanding checks未兑现支票Service charges手续费Nonsufficient funds checks存款不足退票 Temporary investment 短期投资 Lower of cost or market成本与市价孰低 Allowance to reduce temporary investments to markets短期投资市价下跌准备 Bad debts坏账 Write off注销 Bad debt recovery坏账收回 Aging of accounts receivable method账龄分析法 Allowance method备抵法 Direct write off method直接冲销法 Credit card sales信用卡销售 Promissory note期票 Maker出票人 Payee受款人 Maturity date到期日 Dishonored note receivable应收票据拒付 Discounting note receivable应收票据贴现 Proceeds贴现所得 Contingent liability 或有负债 Selling accounts receivable 应收账款出售 Pledging accounts receivable应收账款抵押 Account receivable turnover应收账款周转率 Specific identification method 个别认定法 First-in,first-out method Last-in,first-out method Replacement costs重置成本 Lower of cost or market method成本与市价孰低法 Raw materials原材料 Work in process生产成本 Finished goods完工产品 Work-in-process inventory在产品 Manufacturing overhead制造成本 Transportation-in运输费用 Income shrinkage存货短缺 Gross margin毛利 Net realizable value可变现净值 Provision for decline in value of inventories存货跌价准备 Gross profit method毛利率法 Retail inventory methods零售价格法 Inventory turnover存货周转率 Number of days sales in inventory存货周转天数Cost method成本法Equity method权益法Subsequent expenditures后续支出The straight-line method 直线法Accelerated methods加速折旧法Sum-of-the-years-digits method年数总和法Declining-balance method余额递减法Changes in estimate估计变更Patents专利权Copyrights版权Franchises特许权Trademarks商标权Goodwill商誉 Pre-operating expenses 开办费 Deferred expenses 递延费用 Impairment of long-term assets长期资产的减值 Debt security债券证券 Equity securities股权证券 Capital expenditures资本性支出 Revenue expenditures收益性支出 Land improvements土地改良 Non-depreciable assets非这就资产 Operating lease经营租赁 Financing lease融资租赁 Off-balance sheet financing表外融资 Substance over form实质重于形式 Non-monetary exchange非货币性交易 Lump-sum purchase一揽子购入 Construction in progress在建工程 Double-declining-balance method双倍余额递减法 Residual value残值 Carrying value账面价值 Fixed assets pending disposal固定资产清理 Depletion折耗 Production method Amortization 摊销 Return on assets资产报酬率 Asset turnover资产周转率Contingency 或有事项Contingency asset或有资产Contingency liability或有负债Time value of money货币的时间价值Simple versus compound interest单利与复利Future value 终值Present value现值Future value of an annuity年金终值Present value of an annuity年金现值Bonds payable应付债券Temporary differences临时性差异Permanent differences永久性差异Advances from customers 预收账款unearned revenueSole proprietorships独资企业Partnerships合伙企业Authorized stock核定股本Outstanding shares发行在外股份Par value面值No-par value无面值Common stock and preferred stock普通股与优先股Noncumulative-dividend preference非累积优先股cumulative-dividend preference累积优先股Participating-dividend preference参加优先股nonparticipating-dividend preference不参加优先股Stock subscriptions股票认购Capital surplus资本公积 Donated cap