西财关键术语

1、西 财 关 键 术 语（21版）第一章Accounting会计 Accounting equation会计等式Assets资产Balance sheet资产负债表Bookkeeping簿记Business entity assumption会计主体假设Common stock普通股Corporation公司制Cost-benefit constraint成本效益约束Cost principle成本原则Equity权益Ethics职业道德Event事项Expanded accounting equation扩展的会计等式Expenses recognition配比原则Expense费用Exter

2、nal transaction外部交易External users外部使用者Financial accounting财务会计Financial Accounting Standards Board（FASB）财务会计准则委员会Full disclosure principle充分披露原则Generally accepted accounting principle（GAAP）公认会计准则Going-concern assumption持续经营假设Income statement利润表Internal transactions内部交易Internal users内部使用者Internationa

3、l Accounting Standards Board（IASB）国际会计准则理事会International Financial Reporting Standards（IFRS）国际财务报告准则Liabilities负债Managerial accounting管理会计Matching principle配比原则Managerial constraint重要性原则Measurement principle成本原则Monetary unit assumption货币计量假设Net income净利润Net loss净损失Owner，Capital所有者名下的资本Owner investme

4、nt所有者投资Owner withdraws所有者提取Partnership合伙企业Proprietorship独资企业Bookkeeping簿记Return收益、回报Revenue recognition principle收入确认原则Revenues收入Sarbanes-Oxley Act萨班斯奥克斯利法案Securities and Exchange Commission（SEC)证券交易委员会Shareholders股东Shares股份Sole proprietorship独资企业Statement of cash flows现金流量表Statement of owners equit

5、y所有者权益表Stock股票Stockholders股东Time period assumption会计分期假设Withdrawals提取第三章Accounting periods会计期间Accrual basis accounting权责发生制会计Accrued expenses预提费用Accrued revenues应计收益Adjusted trial balance调整后的试算平衡表Adjusting entry调整分录Annual financial statement年度财务报告Book value账面价值Cash basis accounting收付实现制会计Contra acco

6、unt备抵账户Depreciation折旧Expense recognition（or matching）principle费用配比原则Fiscal year会计年度Interim financial statement中期财务报表Natural business year自然营业年度Plant assets厂房设备资产Prepaid expenses待摊费用Straight-line depreciation method直线折旧法Time period assumption会计分期假设Unadjusted trial balance调整前的试算平衡表Unearned revenues预收账

7、款第五章Cash discount现金折扣Cost of goods sold商品销货成本Credit memorandum贷记通知单Credit period信贷期限Credit terms信用条款Debit memorandum借记通知单Discount period折扣期间EOM月末FOB离岸价格General and administration expenses一般管理费用Gross margin毛利Gross profit毛利Inventory存货List price标价Merchandise商品Merchandise inventory库存商品Merchandiser商业企业Mu

8、ltiple-step income statement多步式利润表Periodic inventory system定期盘存制Perpetual inventory system永续盘存制Retailer零售企业Sales discount销售折扣Selling expenses销售费用Shrinkage损耗Single-step income statement单步式利润表Supplementary records补充记录Trade discount 商业折扣Wholesaler批发商第六章Average cost平均成本Conservation constraint谨慎性原则，稳健型约束

9、Consignee承售方，受托者，承销商Consignor寄售方，委托者，经销商Consistency concept一致性原则First-in，first-out（FIFO）先进先出法Interim statements中期报表Last-in，first-out（LIFO）后进先出法Lower of cost or market（LCM）成本与市价孰低法Net realizable value可变现净值Specific identification 特别计价法，个别认定法Weighted average加权平均法第九章Accounting receivable应收账款Aging of acc

10、ounts receivable应收账款账龄分析Allowance for Doubtful Accounts坏账准备Allowance method备抵法Bad debts坏账Direct write-off method直接冲销法Interest利息Maker of the note出票人Matching（expense recognition） principle配比原则Materiality constraint重要性原则Maturity date of a note期票的到期日Payee of the note票据的收款人Principal of a note票据的本金Promiss

11、ory note（or note）票据，本票Realizable value可变现价值第十章Accelerated depreciation method加速折旧法Amortization摊销Asset book value资产账面价值Betterments改良Capital expenditures资本性支出Change in an accounting estimate会计估计变更Copyright 著作权Cost成本Declining-balance method余额递减法Depletion折耗Depreciation折旧Extraordinary特殊修缮Franchises特许权Goo

12、dwill商誉Impairment减值Inadequacy生产能力不足Indefinite life不确定使用年限Intangible assets无形资产Land improvements土地附属物Lease租约Leasehold租赁权Leasehold improvements租赁物改良Lessee承租人Lessor出租人Licenses授权Limited life有限使用年限Modified Accelerated Cost Recovery System（MACRS）修定的加速成本回收制度Natural resources自然资源Obsolescence陈旧过时Ordinary rep

13、airs普通维修Patent专利权Plant asset age厂房设备资产寿命Plant assets厂房设备资产Revenue expenditures收益性支出Salvage value残值Straight-line depreciation直线折旧法Trademark or trade（brand） name商标Units-of-production depreciation工作量折旧法Useful life使用年限第十一章Contingent liability或有负债Current liabilities流动负债Current portion of long-term debt 长

14、期负债中的本期或一年内到期部分Employee benefits员工福利Estimated liability预计负债Federal Insurance Contributions Act（FICA）Taxes联邦社会保险税Federal Unemployment Taxes（FUTA）联邦政府失业税Known liabilities全额确定的负债Long-term liabilities长期负债Merit rating 功绩考量等级Net pay实付工资Payroll deductions薪酬扣款Short-term note payable短期应付票据Warranty产品质量保证第十二章B

15、ond债券Bond certificate债券证书Bond indenture债券契约Carrying（book）value of bonds债券账面价值Contract rate票面利率Market rate市场利率Par value of a bond面值Straight-line bond amortization直线摊销法第十三章Available-for-sale（AFS）securities可供出售金融资产Comprehensive income综合收益Consolidated financial statement合并财务报表Equity method权益法Equity secu

16、rities with controlling influence具有控制权的长期股权投资Equity securities with significant influence具有重大影响的长期股权投资Held-to-maturity（HTM）securities持有至到期投资Long-term investments长期投资Other comprehensive income其他综合收益Parent母公司Short-term investments短期投资Subsidiary子公司Trading securities交易性金融资产Unrealized gain（loss）为实现收益（或损失

17、）第十四章Appropriated retained earnings拨定留存收益Authorized stock核定股本Call price赎回价格Callable preferred stock可赎回优先股Capital stock股本Changes in accounting estimates会计估计变更Common stock普通股Convertible preferred stock可转换优先股Corporation股份公司Cumulative preferred stock累计优先股Date of declaration股利宣告日Date of payment股利发放日Date

18、of record股权登记日Discount on stock股票折价Dividend in arrears积欠股利Financial leverage财务杠杆Large stock dividend大额股票股利Liquidating cash dividend清算性现金股利Market value per share每股市价Minimum legal capital最低法定资本Noncumulative preferred stock非累计优先股Nonparticipating preferred stock非参与式优先股No-par value stock无面值股票Organization expenses开办费Paid-in capital实缴股本 Paid-in capital in excess of par value超面额缴入股本Participating preferred stock参与式优先股Par value票面价值 Par value stock有面值股票Preemptive right优先认股权Preferred stock优先股Premium on stock股票溢价Prior period adjustment以前年度损益调整Proxy授权委托书