吐血整理会计英语名词解释

1、double-entrybookkeeping 复式记账 moving average 移动平均法 financial statement财务报表trademark 商标权 accounting equation 会计恒等式 Copyrights著作权owners equity所有者权益par value 票面价值 retained earning 留存收益 sales allowances销售折让source document原始凭证cost variance 成本差异 computerized accounting system 电算化会计系统 periodic expense 期间费用t

2、rial balance试算平衡表turnover tax 流转税 accumulated depreciation累计折旧 non-operating expense营业外支出Proprietorship所有权theoretical framework 理论框架 post-closing trial balance 调整后试算 financial distress财务困境accrued expense应计费用current ratio流动比例 real/permanent account 实账户 P/E ratio市盈率nominal/temporary account虚账户M/B 市值与账

3、面价值比 notes to the financial statements会计报表附注 capitalization ratio资本比率balance sheet资产负债表 Horizontal analysis横向分析 Accounting Standards for Business Enterprise 企业会计准则fiscal period会计期间cash flow statement 现金流量表 Vertical analysis 纵向分析 long-term solvency长期偿债能力price index价格指数short-term liquidity 短期偿债能力 subs

4、idiary 子公司 provision for bad debts坏账准备parent company母公司construction in progress在建工程 generally accepted accounting principles 公认会计准则deferred tax on debit/credit递延税款借贷项calendar year日历年度estimable liabilities预计负债 historical rate历史汇率 paid-in captical实收资本Receivables应收账款accounting treatment 会计处理 payables 应

5、付账款 current period当期TQM全面质量管理inflation 通货膨胀 TOC 约束理论 purchasing power购买力direct material直接材料profit distribution 理论分配 Order-getting cost 订单获取成本 accounting information会计信息order-filling cost 订单获取成本IASC 国际会计准则委员会 process costing system 分布成本计算法 FASB 财务会计准则委员会job-order costing system分批成本计算法Liquidity 流动性 step-variable cost阶梯式成本 cash equivalent现金等价物cost formula成本公式2 / 3Financial instrument 金融工具 the high-low method 高低点法 semifinished goods 半成品the scattergraph method散布图法Low-value and perishable articles低值易耗品 the least-squares regression method最小二乘回归法 weighted average加权平均法cost behavior成本性态accelerated dep