会计英语术语解释

1、第一章Account payable 应付账款Account receivable应收账款Accounting会计Accounting equation会计等式Asset资产Audit审计Balance sheet平衡表（资产负债表）Capital资本Certifiedmanagement accountant (CMA) 注册管理会计Certifiedpublic accountant (CPA)注册会计师Corporation 公司Entity主体Expense费用Financialaccounting财务会计FinancialAccountingStandardsBoard (FASB)

2、 财务会计准则委员会Financialstatements财务报告Generallyacceptedaccountingprinciples(GAAP)公认接受会计准则Income statement 收入表（利润损益表）Liability负债Management accounting 管理会计Net earnings净收益Net income净收入Net loss净损失Net profit净利润Note payable应付票据Note receivable应收票据Owner s equity 所有者权益Owner withdrawals实收资本Partnership 合伙制Proprieto

3、rship个体制Revenue 收入Shareholder 股东Statement of cash flows现金流量表Statement of earnings净盈余报表Statement of financial position财务状况报表Statement of operations运营表Statement of owner sequity 所有者权益报表Stockholder 股东Transaction 交易第二章Account 账簿、账户Chart of accounts 会计科目表Credit 把记入贷方精品文库Debit 把记入借方Journal 日记账Ledger 总账、分类

4、账Normal balance 正常余额、平衡Posting 登帐、过账Trial balance 试算平衡第三章Accrual accounting 权责发生制book value(of a plant asset)账面价值plant asset 固定资产Accrued expense应计费用cash-basis accounting 收付实现制prepaid expense预付费用Accrued revenue应计收入contra account 抵消账户revenue principle收入确认准则Accumulated depreciation累计折旧deferred revenue递

5、延收入time-period concept会计期间Adjusted trial balance调整试算平衡depreciation 折旧unearned revenue 递延收入Adjusting entry调整分录matching principle配比原则第四章Accounting cycle 会计循环fixed asset 固定资产plant asset 固定资产Closing the accounts 结账income summary损益汇总账户postclosing trial balance试算平衡Closing entries 结账分录liquidity流动性reversing

6、 entries转回分录Current asset 流动资产long-term asset长期资产temporary accounts临时性账户Current liability流动负债long-term liability长期负债work sheet工作表Current ratio流动比率operating cycle 营业周期Debt ratio资产负债率permanent accounts永久性账户欢迎下载2精品文库第五章Costofgoods sold销售成本Costofsales 销货成本Grossmargin 边际收入Grossmargin pencentage 毛利润率Gross

7、profit毛利润Grossprofitpencentage 毛利率Income fromoperations 运营收入inventory存货inventory turnover存货周转Invoice发票，收据，单证Multi-step income statement多步式利润表Net purchases 净销售Net sales revenue 净销售收入Operating expenses 运营成本Operatingincome运营收入Otherexpense 其他费用Otherrevenue 其他收入Periodicinventorysystem定期盘存制Perpetualinvent

8、orysystem 永续盘存制sales 销售Sales discount 销售折扣Salesreturns andallowances 销售返还补贴Salesrevenue 销售收入single-step income statement单步式利润表第六章Average-cost method平均成本法Conservatism 谨慎性原则Consistencyprinciple持续经营Disclosure principle充分性披露（原则）Firsr-in first-out(FIFO) inventory costing method先进先出法Weightedaverageinvento

9、ry costing method加权平均法Grossprofitmethod毛利润法last-in first-out(FIFO) inventory costing method后进先出法Lower-of -cost-or-market(LCM)rule 成本与市价孰低法Materiality concept重要性原则Specificindentifictionmethod 个别确认法Specific -unit-costmethod 个别成本法第七章accountinginformationsystem 会计信息系统batchprocessing 分批加工、成批处理cashdisburs

10、ementsjournalcashpaymentjournal支票登记簿现金支出日记账欢迎下载3精品文库cashreceiptsjournal现金收入日记账checkregister 支票登记簿controlaccount 统驭账户creditmemorandumorcreditmemo 贷方备忘录datawarehouse 数据仓库database 数据库debitmemorandumordebitmemo借方备忘录、借记卡备忘录EnterpriseResourcePlanning 企业文化、企业资源规划generaljournal普通日记账generalledger 总账hardware硬

11、件menu菜单module 模板network网络onlineprocessing 在线处理、联机处理purchasesjournal购货日记账salesjournal销售日记账server服务器software软件specialjournal 特种日记账、专用日记账spreadsheet 试算表subsidiaryledger 明细分类账、辅助分类账第八章audit 审计、审核bankcollection银行托收bank reconciliation 银行往来对账单、银行存款余额调节表 bank statement 银行对账单、银行结算清单check 支票computervirus 计算机病

12、毒controller财务主管depositintransit在途存款electronicfundstransfer 电子资金调拨系统encryption加密firewalls防火墙imprestsystem定额备用金制度internalcontrol内部控制nonsufficientfunds（ NSF） check 空头支票outstandingcheck 在途支票、未兑付支票pettycash 零用现金、零用金、小额现款Trojanhorse木马、特洛伊木马voucher付款凭证、传票、凭单第九章Acid-test ratio 酸性测试比率Aging-of-accounts method

13、 账龄分析法欢迎下载4精品文库Allowance of Doubtful Accounts 坏账准备Allowance for uncollectible accounts坏账准备Allowance method 备抵法Bad-debt expense 坏账损失Balance-sheet approach 决算表平衡法Collection period 收账日期Creditor 债权人Dayssales in receivables 应收账款周转天数Debtor 债务人Default on a note 不履行付款义务Direct write-off method直接注销法Discountin

14、g a note receivable 应收票据折价Dishonor of a note没有追索权Doubtful-account expense 呆账费用Due date 到期日Income-statement approach损益表方法Interest 利息Interest period 计息期Interest rate 利率Maker of a note 出票人Maturity date到期日Maturity value 到期价值Note term 票据条款Payee of a note 持票人（收款票据）Percent-of-sales method 销货百分比法Principal 本

15、金Principal amount 本金金额Promissory note 本票Quick ratio 速动比率Receivables 应收账款Time 时间Uncollectible-account expense 坏账损失第十章Accelerated depreciation method快速折旧法Amortization 摊销Brand names 商标名Capital expenditure 资本支出Copyright 版权Depletion expense 折耗费Depreciable cost 折旧成本Double-declining-balance （DDB） depreciat

16、ion method双倍余额递减法Estimated residual value 估计残值Estimated useful life 估计使用年限Extraordinary repair 非常维修欢迎下载5精品文库Franchises 特许权Goodwill 商誉Intangibles 无形资产Licenses 授权Ordinary repair 普通修理Patent 专利Plant assets 固定资产Salvage value 残值Straight-line（ SL） depreciation method直线法折旧Trademark 商标Trade name 商标名Units-of-

17、production （ UOP） depreciation method 单位产量法第十一章accrued expense 应计费用、预提费用accrued liability应计负债current portion of long-term debt 长期负债中一年内到期的部分 current maturity 本期或一年内到期employee compensation 雇员薪酬FICA tax联邦保险捐助税gross pay 工资的毛收入net pay 净支出payroll工薪、工资short-term note payable 短期应付票据Social Security tax社会保险税

18、unemployment compensation tax事业补偿税withheld income tax预扣收入税第十三章additional paid-in capital股本溢价authorization of stock授权股票board of directors 董事book value 账面价值bylaws 规章、章程chairperson 主席charter 特许权、授权common stock 普通股contributed capital已投股本cumulative preferred stock累计优先股deficit赤字、亏空dividends 股利double taxat

19、ion 双重税收legal capital 法定资本limited liability有限责任market value 市场价值outstanding stock 发行在外股票欢迎下载6精品文库paid-in capital实收资本par value 票面价值、面值preferred stock 优先股president 总裁、董事长rate of return on common stockholders equity 普通股收益率rate of return on total assets 资产回报率retained earnings 留存收益return on assets 资产回报re

20、turn on equity所有者权益回报shareholder 股东stated value 设定价值、宣称价值、无票面值股票stock 股票stockholder 股东、股票持有者stockholdersequity 所有者权益第十四章Appropriation of retained earnings分类盈余Comprehensive income毛利润，综合收入Earnings per share （ EPS）每股收益Extraordinary gains and losses 营业外收入 /支出Extraordinary item异常项目Prior-period adjustment

21、先期调整Segment of the business 经营部门Statement of stockholders equity 所有者权益状况变动表Stock dividend股票股利Stock split股票分割（折分）Treasury stock 库藏股第十五章Bond discount债券折价Bond premium债券溢价Bonds payable 应付债券Callable bonds 可回购债券Capital lease 融资租赁Convertible bonds 可转换债券Debentures 信用债券（无担保债券）Discount （ on a bond）折价Effective

22、 interest rate有效利（息）率Lease 租赁Lessee 承租人Lessor 出租人Leverage 杠杆Market interest rate投资者实际回报率Mortgage 抵押Operating lease 经营性租赁Premium 溢价欢迎下载7精品文库Present value 现值Serial bonds 系列债券Stated interest rate 票面利息率Term bonds 定期债券第十六章available-for-sale investments可供出售投资（不以控制为目的）consolidated statements 合并会计报表controll

23、ing interest主权益equity method 权益法foreign-currency exchange rate汇率hedging 套期保值held-to-maturity investments持有至到期投资long-term investment长期投资majority interest主权益marketable security 短期投资market-value method市场法minority interest小股东权益parent company 母公司short-term investment短期投资strong currency 强通货subsidiary company分（子）公司trading investments 短期投资weak currency 疲软货币第十八章accounts receivable turnover 应收账款周转率acid-test ratio 酸性测试比率benchmarking 标杆儿book value per share of common stock普通股每股帐面价值capit