accelerated depreciation加速折舊法 account帳戶、會計科目 accounting cycle會計循環(huán) accounting changes會計變動 accounting income會計收益 accounting policies會計政策 accounting principles board(APB)會計原則委員會 accounting standards executive coomittee會計準(zhǔn)則執(zhí)行委員會 accounting trends and techniques會計趨勢與技術(shù) accounts receivables應(yīng)收帳款 accrual basis權(quán)責(zé)發(fā)生制 accrued expenses應(yīng)付費(fèi)用 accrued items應(yīng)計項目 accrued revenues應(yīng)收收入 accumulated depreciation累計折舊 acid-test ratio酸性測試比率 present value現(xiàn)值 additional markup再加價 additional markup cancellation再加價取消 aditional paid-in capital資本公積 adjusting調(diào)整 aging of the accounts approach帳齡分析法 allowance for doubtful accounts壞帳準(zhǔn)備 allowance method備抵法 allowance to reduce inventory to market存貨跌價準(zhǔn)備 allowance to reduce short-term investments to market短期投資跌價準(zhǔn)備 American Accounting Association(AAA)美國會計學(xué)會 American Institete of Certified Public Accountants(AICPA)美國會計師協(xié)會 amortization攤銷 amount of an annuity due到期年金終值 amount of an ordinary annuity普通年金終值 analysis of long-term solvency長期償債能力分析 analysis of return on investment投資報酬分析 analysis of short-term liquidity短期償債能力分析 announcement date認(rèn)股權(quán)宣告日 annual effective tax rate全年有效稅率 annuity年金 annuity due到期年金 annuity method年金法 antidilutive effect反稀釋效果 APB opinion historical cost principle歷史成本原則 cost recovery method成本回收法 cost-benefit constraint成本效益限制 costs of construction工程成本比例法 costs of issuing bonds公司債發(fā)行成本 cost-to-cost method工程成本比例法 coupons兌換券 covenants債務(wù)條款 credit貸 credit card sale信用卡銷貨 credit ratings信用評級 cross reference交叉索引 cumulative deficit累積虧損 cumulative effect累積影響數(shù) cumulative effect adjustment當(dāng)期調(diào)整法 cumulative effect of change in accounting principle會計原則變動累積影響數(shù) cumulative effect of changes in accounting principle會計原則變動累積影響數(shù) cumulative preferred stock累積優(yōu)先股 current adjustment當(dāng)期調(diào)整法 current assets流動資產(chǎn) current liabilities流動負(fù)債 current maturities of long-term debts長期負(fù)債一年內(nèi)到期部分 current tatio流動比率 current tax expense(benefit)當(dāng)期所得稅費(fèi)用（利益） date of annoucement宣告日 date of declaration股利宣告日 date of expiration過期失效日 date of ex-right除權(quán)日 date of payment股利發(fā)放日 date of record股權(quán)登記日 debenture bonds無擔(dān)保公司債 debit借 debit and credit rules借貸法則 debt securities債務(wù)證券 debt to stockholders equity負(fù)債對股東權(quán)益比率 debt to total assets ratio負(fù)債比率 decision usefulness決策有用性 deferred annuity遞延年金 deferred charge遞延借項 deferred compensation cost遞延酬勞成本 deferred credits遞延貸項 deferred gross profit遞延銷貨毛利 deferred items遞延項目 deferred method遞延法 deferred payment contract遞延付款合約 deferred recognition遞延認(rèn)列 deferred tax asset遞延所得稅資產(chǎn) deferred tax liability遞延所得稅負(fù)債 depletable assets遞耗資產(chǎn) depletion折耗 deposit in transit在途存款 depreciabale assets折舊性資產(chǎn) depreciable cost折舊成本 depreciation base折舊基礎(chǔ) depreciation expense折舊費(fèi)用 derivative financial instruments衍生性金融商品 development costs開發(fā)成本 dicision usefulness決策的有用性 dilutive effect稀釋作用 direct financing lease直接融資租賃 direct method直接沖銷法 direct method直接法 direct pricing直接評價法 direct write-off method直接沖銷法 discontinued segment停業(yè)部門 discount on bonds payable公司債折價 discount on notes payable應(yīng)付票據(jù)折價 discount on notes receivable應(yīng)收票據(jù)折價 discounted present value折現(xiàn)值 discounting notes receivable應(yīng)收票據(jù)貼現(xiàn) dishonored notes receivable拒付票據(jù)、催收票據(jù) disposal date處分日 distributions to owners分配給業(yè)主 dividend pay-out ratio股利支付率 dividend revenue股利收入 dividend yield ratio股利收益率 dollar-valur LIFO retail method金額后進(jìn)先出零售價法 dominant industry segment主要產(chǎn)業(yè)部門 donated assets受贈資產(chǎn) donated treasury stock受贈的庫藏股票 double-declining-balance method雙倍余額遞減法 double-entry bookkeeping復(fù)式簿記 dual presentations雙重表達(dá) due process審慎程序 dynamic statements動態(tài)報表 earings per share每股盈余 early extinguishment提前償付 earned已賺得 earned surplus盈余公積 earning盈余 economic entity assumption經(jīng)濟(jì)主體假設(shè) economic income經(jīng)濟(jì)所得 economic substance over legal form經(jīng)濟(jì)實質(zhì)重于法律形式 effective interest rate method實際利率法 effective rate有效利率 effective yield實際利率、市場利率、有效收益率 efficient market hypothesis效率市場假說 efforts-expended method工時進(jìn)度比例法 emerging issues task force緊急問題處理小組 employee discount員工折扣 employee stock option plan員工認(rèn)股計劃 equity method權(quán)益法 equity securities權(quán)益證券 equivalent percentage of interest約當(dāng)持股比例 estimated items估計項目 estimated liability under warranties估計產(chǎn)品保證負(fù)債 estimated residual value估計殘值 excess earnings approach超額盈余法 exchangable可交換性 exchange rate effects匯率變動的影響 ex-dividend date除息日 executory contract待執(zhí)行合同 executory costs履約成本 exercise of call privilege行使贖回權(quán) expected return on plan assets退休金資產(chǎn)預(yù)期報酬 expense warranty accrual method保證費(fèi)用計提法 expense warranty approach保證費(fèi)用計提法 expiration date of the rights認(rèn)股權(quán)行使截止日 expiration of return-right method退貨權(quán)逾期法 exploration costs勘探成本 ex-right stock除權(quán)股 extinguishment of debt債務(wù)清償 extraordinary gain(loss)非常損益 extraordinary repairs大修 face amount面值 face rate票面利率 feedback value回饋價值 financial accounting fundation財務(wù)會計基金會 financial accounting standards advisory council財務(wù)會計準(zhǔn)則咨詢委員會 financial accounting standards board(FASB)財務(wù)會計準(zhǔn)則委員會 financial capital財務(wù)資本 financial flexibility財務(wù)彈性 financial income財務(wù)所得 financial instruments理財工具 financial leverage index財務(wù)杠桿指數(shù) financial mobility財務(wù)機(jī)動性 financing activities理財活動 finished goods inventory產(chǎn)成品存貨 first-in first-out先進(jìn)先出 fixed assets固定資產(chǎn) flexibility彈性 floating浮動 floor市價下限 flow流量 footnotes附注 four-column bank reconciliation四欄式銀行往來調(diào)節(jié)表 fractional year depreciation不滿一年的折舊計算 franchise revenue加盟特許收入 franchisee加盟員 franchises特許權(quán) franchisor加盟主 free on board destination目的地交貨 free on board shipping point起運(yùn)點交貨 full costing全部成本法 full disclosure principle充分披露原則 full-cost approach全部成功法 fully diluted earnings per share完全稀釋每股盈余 funds基金 funds statement資金狀況表 future amount of an annuity due到期年金終值 future amount of an ordinary annuity普通年金終值 futures期貨 gain contingencies或有利得 gain(loss) on conversion of bonds公司債轉(zhuǎn)換（損）益 gain(loss) on sale of short-term investments出售短期投資利益（損失） general journal普通日記帳 general purchasing power accounting一般購買力會計 general purpose financial statement一般目的財務(wù)報表 generally accepted accounting principles(GAAP)一般公認(rèn)會計原則 going concern(continuity) assumption持續(xù)經(jīng)營假設(shè) goods in transit在途商品 goodwill商譽(yù) grant date給予日 greenmail綠色信函 gross method總額法 gross profit method毛利率法 guaranteed bonds保證公司債 guaranteed residual value保證殘值 held to maturity持有至到期日 held-to-maturity securities持有至到期日證券 high ratio of returned merchandise to sales高退貨率的銷貨 horizontal analysis水平分析 hostile takeover惡意并購 idealism理想性 identifiable intangible assets可明確辨認(rèn)的無形資產(chǎn) imapairment of value價值的減損 impairment of assets資產(chǎn)價值減損 implicit rate computed by the lessor出租人的隱含利率 improvements改良 imputed interest rate隱含利率，設(shè)算利率 inception of the lease租賃開始日 income before income taxes稅前凈利 income statement approach損益表法 income summary本期損益 income tax allocation所得稅分?jǐn)?income tax benefit所得稅利益 income taxes payable應(yīng)付所得稅 income taxes withheld扣繳所得稅 income(loss) from continuing operation持續(xù)經(jīng)營部門損益 income(loss) from discontinued operation停業(yè)部門損益 incremental borrowing rate增額借款利率 incremental direct costs增額直接成本 incremental method增額法 individual item approach個別比較法 induced conversion引誘轉(zhuǎn)換 industry peculiarities行業(yè)特性 industry segments產(chǎn)業(yè)部門 inflation accounting通貨膨脹會計 infrequency of occurrence不常發(fā)生 initial direct cost原始直接成本 initial franchise fee原始權(quán)利金 installment accounts receivable分期應(yīng)收帳款 installment sales分期付款銷貨 installment sales method分期付款法 in-substance defeasance of debt視同清償 intangible assets無形資產(chǎn) interest costs利息成本 interest on discount貼現(xiàn)息 interest rate swaps利率交換 interest-bearing note附息票據(jù) interim debt 中期負(fù)債 internal auditing內(nèi)部稽核 internal direct costs內(nèi)部直接成本 internally developed內(nèi)部自行發(fā)展 interperiod income tax allocation跨期所得稅分配 interpolation插補(bǔ)法 intraperiod income tax allocation同期所得稅分配 inventory method盤存法 inventory turnover存貨周轉(zhuǎn)率 investement tax credit投資租稅抵減的處理 investment revenue-discontinued operation停業(yè)部門投資收益 investment revenue-extraordinary非常投資收益 investment revenue-ordinary一般投資收益 issuance date認(rèn)股權(quán)發(fā)行日 issuance for cash現(xiàn)金發(fā)行 issue papers待研究問題通報、問題報告 issued capital stock已發(fā)行股份 issues in accounting education會計教育問題研究 journal日記簿、分錄簿 journalizing分錄 junk bond垃圾債券 just-in-time inventory system即時存貨系統(tǒng) land improvements土地改良物 large stock diveidend大額股票股利 last-in first-out后進(jìn)先出 lease term(duration)租賃期間 leased asset under capital leases租賃資產(chǎn) leasehold improvements租賃改良 legal capital法定資本 legal form法律形式 leverage財務(wù)杠桿 leverage buyouts融資購并 leverage leases杠桿租賃 LIFO liquidation后進(jìn)先出存貨的減少 lifo reserve后進(jìn)先出存貨準(zhǔn)備 line of business主要行業(yè) liquidity流動性 listed corporations上市公司 long-term capital to fixed assets長期資金對固定資產(chǎn)比率 long-term investments長期投資 long-term liabilities長期負(fù)債 long-term notes payable長期應(yīng)付票據(jù) long-term operational assets長期營業(yè)用資產(chǎn) loss contingencies或有損失 loss from discounting of notes票據(jù)貼現(xiàn)損失 loss from long-term contracts工程損失 loss on impairment價值減損損失 lower of cost or market method成本與市價孰低法 lump-sum purchase整批購買 managerial accounting 管理會計 manufacturing cost制造成本 marginal tax rate邊際稅率 markdown cancellation減價取消 market method市價法 market value method市價法 markup加價 matching principle配比原則 materiality重要性 maturity value到期值 measurement date衡量日 merchandise inventory商品存貨 mesurability可衡量性 mislead誤導(dǎo) monetary assets貨幣性資產(chǎn) monetary items貨幣性項目 money capital gain貨幣資本利得 mortgage bonds抵押公司債 moving average移動平均 multiple-items approach混合商品法 multiple-pool method多項組合法 multiple-step format多步式 multiple-step income statement多步式損益表 net accounts receivable應(yīng)收帳款凈額 net additional markup凈再加價 net markdown凈減價 net method凈額法 net realizable value method凈變現(xiàn)價值法 neutrality中立性 nominal account虛帳戶 nominal rate名義利率 noncompensatory plans非酬勞性計劃 noncompensatory stock option plan非酬勞性認(rèn)股計劃 noncumulative preferred stock非累積優(yōu)先股 noninterest-bearing note不附息票據(jù) nonmonetary items非貨幣性項目 nonparticipating preferred stock非參加優(yōu)先股 nopar value stock無面額股 normal shrinkage正常損耗 notes receivable dishonored(past due)拒付應(yīng)收票據(jù) notes receivables應(yīng)收票據(jù) NSF (not sufficient fund)存款不足支票 number of compounding periods復(fù)利次數(shù) obligations under capital leases應(yīng)付租賃款 off-balance-sheet financing資產(chǎn)負(fù)債表外融資 operating cycle營業(yè)周期 operating lease營業(yè)租賃 operational assets營業(yè)資產(chǎn) option選擇權(quán) ordinary annuity普通年金 original selling price原始售價 output measures產(chǎn)出單位比例法 outstanding capital stock流通在外股份 outstanding checks未兌現(xiàn)支票 paid-in capital投入資本 par value面額 par value method面額法 par value stock有面額股 participating preferred stock參加優(yōu)先股 percentage approach百分比法 percentage depletion method百分比折耗法 percentage of gross profit method毛利百分比法 percentage-of-completion method完工比例法 percentage-of-receivables approach應(yīng)收帳款百分比法 percentage-of-sales approach銷貨百分比法 period expense期間費(fèi)用 periodic inventory system定期盤存制 permanent account實帳戶 permanent difference永久性差異 perpetual inventory system永續(xù)盤存制 petty cash零用金 physical causes物質(zhì)因素 physical inventory實地盤存制 plant assets廠房設(shè)備 point of sale銷貨點 pooling of interests method權(quán)益結(jié)合法 post-balance sheet events期后事項 posting過帳 predictive value預(yù)測價值 preemptive rights優(yōu)先認(rèn)股權(quán) preferred stock優(yōu)先股 prepaid expenses預(yù)付費(fèi)用 prepaid income taxes預(yù)付所得稅 preparing trial balance試算 present amount現(xiàn)值 present value of an annuity due到期年金現(xiàn)值 present value of an ordinary annuity普通年金現(xiàn)值 price index approach物價指數(shù)法 price-earnings ratio(p/e ratio)市盈率 primary earnings per share基本每股盈余 principal本金 prior period adjustment前期損益調(diào)整 probable很有可能 product warranty產(chǎn)品售后服務(wù)保證 pro-forma amounts擬制資料 property rights財產(chǎn)權(quán) property, plant and equipment廠房設(shè)備 proportional method比例法 proportional performance method比例履行法、 purchase commitments進(jìn)貨合約 purchase discount進(jìn)貨折扣 purchase retuen and allowance進(jìn)貨退回及折讓 quick assets速動資產(chǎn) quick ratio速動比率 rate of return on total assets總資產(chǎn)報酬率 ratio analysis比率分析 raw material inventory原料存貨 reacquisition price收回價格 readily determinable fair value具有明確的公平價值 ready marketability變現(xiàn)性 real account實帳戶 real estate lease不動產(chǎn)租賃 reasonably possible有可能 receivables應(yīng)收款項 receivables turnover應(yīng)收帳款周轉(zhuǎn)率 recover回收 recoverability test可回收性測試 refinancing再融資 related party transactions關(guān)系人交易 relative sales value method相對售價法 relevance相關(guān)性 reliability可靠性 realizable可實現(xiàn) realized已實現(xiàn) remote極少可能 repairs and maintenance修理與維護(hù) repayment at maturity到期直接償付 replacement cost重置成本 replacement method重置法 replenish of petty cash零用金的撥補(bǔ) representational faithfulness忠實表達(dá) research and development costs研究開發(fā)支出（成本） research monograph研究論叢 reserve準(zhǔn)備 residual value殘值 restoration costs回復(fù)原狀成本 retail inventory method-FIFO先進(jìn)先出成本零售價法 retail method零售價法 retained earnings留存收益 retroactive restatement追溯重編法 return of capital資本的退回 return on investment投資報酬率 revenue (expense) expenditure收益支出 revenue from long-term contracts工程收入 revenue principle; revenue recognition principle收入認(rèn)列原則 revenues collected in advance預(yù)收收入 reversing entry轉(zhuǎn)回分錄 risk free無風(fēng)險 sales and leaseback售后租回 sales discount銷貨折扣 sales discount not taken顧客未取得折扣 sales return and allowance銷貨退回與折讓 sales with buyback agreement附買回合約的銷貨 sales with high rates of return高退貨率的銷貨 salvage value殘值 secondary capital market次級資本市場 secret reserve秘密準(zhǔn)備 secured bonds附擔(dān)保公司債 securities and exchange commission(SEC)證券交易委員會 see through看穿 segment reporting分部報告 self-constructed assets自建資產(chǎn) service costs服務(wù)成本 service hours method工作時間法 service life耐用年限 short-term investments短期投資 significant industry segment重要產(chǎn)業(yè)部門 significant influence重大影響力 simple capital structure簡單資本結(jié)構(gòu) simple interest單利 single-step format單步式 single-step income statement單步式損益表 sinking fund method償債基金法 sinking funds償債基金 small stock dividend小額股票股利 software production costs軟件生產(chǎn)成本 source documents原始憑證 special column專欄 special journal特種日記帳 specific identification個別認(rèn)定 specifically identifiable可個別辨認(rèn) standard cost標(biāo)準(zhǔn)成本 standard cost system標(biāo)準(zhǔn)成本法 stated capital法定資本 stated interest rate票面利率 stated rate名義利率 stated value設(shè)定價值 statement of cash flows現(xiàn)金流量表 statement of changes in financial position財務(wù)狀況變動表 statement of sources and applications of funds資金來源運(yùn)用表 statements of financial accounting concepts財務(wù)會計概念公報 statements of financial accounting standards and interpretations財務(wù)會計準(zhǔn)則公報及公報的解釋 static analysis靜態(tài)分析 static statements靜態(tài)報表 statutory depletion method法定折耗法 stock dividends股票股利 stock option plan員工認(rèn)股計劃 stock rights認(rèn)股權(quán) stock splits股票分割 stock warrants認(rèn)股權(quán)、認(rèn)股證 stockholders equity股東權(quán)益 stockholders equity to fixed assets股東權(quán)益對固定資產(chǎn)比率 stockholders equity to total assets權(quán)益比率 straight-line method直線法 structural analysis結(jié)構(gòu)分析 subscribed stock已認(rèn)購股本 subscriptions receivable應(yīng)收股款 subsequent events期后事項 subsidary accounts明細(xì)帳、子目 successful efforts approach勘探成功法 sum-of-the-years-digits method年數(shù)合計法 super majority vote絕大多數(shù)票決 supplementary information補(bǔ)充資訊 supporting schedules補(bǔ)充附表 swaps交換權(quán) systemmatic and rational allocation系統(tǒng)而合理的分?jǐn)?tax credit所得稅抵減 taxable amount應(yīng)課稅金額 taxable income課稅所得 taxes refund receivable應(yīng)退稅額 technical bulletins技術(shù)性公報 technological feasibility技術(shù)可行性 temporary account虛帳戶 temporary differences暫時性差異 temporary investment臨時投資 theory理論 time period convention會計期間慣例 time value of the money貨幣時間價值 timeliness及時性 times-interest-earned ratio利息保障倍數(shù) ti