会计英语术语解释

实用文档实用文档第一章Accountpayable应付账款Accountreceivable应收账款Accounting 会计Accountingequation会计等Asset资产Audit审计Balancesheet平衡表（资产负债表）Capital资本Certifiedmanagementaccountant(CMA)Certifiedpublicaccountant(CPA)注册会计师CorporationEntity 主体Expense费用Financialaccounting财务会计FinancialAccountingStandardsBoard(FASB)财务会计准则委员会Financialstatements财务报告GenerallyacceptedaccountingIncomestatement收入表（利润损益表）Liability负债Managementaccounting管理会计Netearnings净收益Netincome净收入Netloss净损失Netprofit净利润Notepayable应付票据Notereceivable应收票据Owner’sequity所有者权益Ownerwithdrawals实收资本Partnership合伙制Proprietorship个体制Revenue收入Shareholder股东Statementofcashflows现金流量表Statementofearnings净盈余报表Statementoffinancialposition财务状况报表Statementofoperations运营表Statementofowner’sequity所有者权益报表Stockholder股东Transaction交易第二章Account账簿、账户Chartofaccounts会计科目表Credit把……记入贷方DebitJournalLedger总账、分类账Normalbalance正常余额、平衡Postingbalance试算平衡第三章Accrualaccounting权责发生制bookvalue(ofaplantasset)账面价值plantasset固定资产Accruedexpense 应计费用cash-basisaccounting收付实现prepaidexpense预付费用Accruedrevenue 应计收入contraaccount抵消账户revenueprinciple收入确认准则Accumulateddepreciationdeferredrevenuetime-periodconcept会计期间Adjustedtrialbalance调整试算平衡depreciation折旧unearnedrevenue递延收入Adjustingentry调整分录matchingprinciple配比原则第四章Accountingcycle会计循环fixedassetplantasset固定资产Closingtheaccountsincomesummary损益汇总账户postclosingtrialbalanceClosingentries结账分录liquidity流动性reversingentries转回分录Currentasset流动资产long-termasset长期资产temporaryaccounts临时性账户Currentliability流动负债long-termliability长期负债worksheet工作表Currentratio流动比率operatingcycle营业周期Debtratio资产负债率permanentaccounts永久性账户第五章Costofgoodssold销售成本Costofsales销货成本Grossmargin边际收入Grossmarginpencentage毛利润率Grossprofit毛利润GrossprofitpencentageIncomefromoperationsinventoryinventoryturnover存货周转Invoice发票，收据，单证Multi-stepincomestatementNetpurchasesNetsalesrevenueOperatingexpensesincome运营收入OtherexpenseOtherrevenuePeriodicinventorysystemPerpetualinventorysystemSalesdiscount销售折扣Salesreturnsandallowances销售返还补Sales revenue销售收入single-stepincomestatement单步式利润表第六章Average-costmethod平均成本法Conservatismprinciple持续经营Disclosureprinciple充分性披露（原则）Firsr-infirst-out(FIFO)inventorycostingmethod先进先出法Weightedaverageinventorycostingmethod加权平均Grossprofit method 毛利润法last-infirst-out(FIFO)inventorycostingmethodLower-of-cost-or-market(LCM)ruleconceptSpecificindentifictionmethodSpecific-unit-costmethod第七章accountinginformationsystembatchprocessingcashdisbursementsjournalcashpaymentjournal支票登记簿 现金支出日记账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硬件menu菜单module模板network网络onlineprocessing在线处理、联机处理purchasesjournalsalesjournal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第八章audit审计、审核bankcollection银行托收bankreconciliation银行往来对账单、银行存款余额调节表bankstatement银行对账单、银行结算清单check支票computervirus计算机病毒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-testratio酸性测试比率Aging-of-accountsmethod账龄分析法AllowanceofDoubtfulAccountsforuncollectibleaccountsAllowancemethodBad-debtexpense坏账损失Balance-sheetapproachCollectionperiod收账日期CreditorDay’ssalesinreceivables应收账款周转天数Debtor债务人Defaultonanotewrite-offmethodDiscountinganotereceivable应收票据折价Dishonorofanote没有追索权Doubtful-accountexpenseDuedateIncome-statementapproachInterestInterestperiodrateMakerofanotedatevalueNotetermPayeeofanote（收款票据）Percent-of-salesmethodPrincipalPrincipalamountPromissorynoteQuickratioReceivables应收账款TimeUncollectible-accountexpense第十章AccelerateddepreciationmethodAmortizationBrandnames商标名CapitalexpenditureCopyrightDepletionexpensecostDouble-declining-balance（DDB）depreciationmethodEstimatedresidualvalueEstimatedusefullife估计使用年限Extraordinaryrepair非常维修Franchises特许权Goodwill商誉Intangibles无形资产Licenses授权OrdinaryrepairPatentPlantassets固定资产Salvagevalue残值Straight-line（SL）depreciationmethodTrademarkTradename商标名Units-of-production（UOP）depreciationmethod第十一章accruedexpense应计费用、预提费用accruedliability应计负债currentportionoflong-termdebt长期负债中一年内到期的部分currentmaturity本期或一年内到期employeecompensation雇员薪酬FICAtax联邦保险捐助税grosspay工资的毛收入netpay净支出payroll工薪、工资short-termnotepayable短期应付票据SocialSecuritytax社会保险税unemploymentcompensationtax事业补偿税withheldincometax预扣收入税第十三章additionalpaid-incapital股本溢价authorizationofstock授权股票boardofdirectors董事bookvalue账面价值bylaws规章、章程chairperson主席charter特许权、授权commonstock普通股contributedcapital已投股本cumulativepreferredstock累计优先股deficit赤字、亏空dividends股利doubletaxation双重税收legalcapital法定资本limitedliability有限责任marketvalue市场价值outstandingstock发行在外股票paid-incapital实收资本parvalue票面价值、面值preferredstock优先股president总裁、董事长rateofreturnoncommonstockholders’equity普通股收益率rateofreturnontotalassets资产回报率retainedearnings留存收益returnonassets资产回报returnonequity所有者权益回报shareholder股东statedvaluestockstockholder股东、股票持有者stockholders’equity所有者权益第十四章Appropriationofretainedearningsincome毛利润，综合收入Earningspershare（EPS）每股收益Extraordinarygainsandlosses/Extraordinaryitem异常项目Prior-periodadjustment先期调整Segmentofthebusiness经营部门Statementofstockholders’equity所有者权益状况变动表Stockdividend股票股利Stocksplit股票分割（折分）Treasurystock库藏股第十五章Bonddiscount债券折价Bondpremium债券溢价Bondspayable应付债券Callablebonds可回购债券Capitallease融资租赁Convertiblebonds可转换债券Debentures信用债券（无担保债券）Discount（onabond）折价Effectiveinterestrate有效利（息）率Lease租赁Lessee承租人Lessor出租人Leverage杠杆Marketinterestrate投资者实际回报率Mortgage抵押Operatinglease经营性租赁Premium溢价Presentvalue现值Serialbonds系列债券Statedinterestrate票面利息率Termbonds定期债券第十六章available-for-saleinvestments可供出售投资（不以控制为目的）consolidatedstatements合并会计报表controllinginterest主权益equitymethod权益法foreign-currencyexchangerate汇率hedging套期保值held-to-maturityinvestments持有至到期投资long-terminvestment长期投资majorityinterest主权益marketablesecurity短期投资market-valuemethod市场法minorityinterest小股东权益parentcompany母公司short-terminvestment短期投资strongcurrencycompany分（子）tradinginvestments短期投资weakcurrency第十八章accountsreceivableturnover应收账款周转率acid-testratio酸性测试比率benchmarking标杆儿bookvaluepershareofcommon