會計術(shù)語中英文詞匯對照表AAbove-the-lineitems線上項目Absences,compensated缺勤，帶薪假期Absorptioncosting完全成本法Absorptioncostingincomestatement完全成本法下的損益表Accelerateddepreciationmethod加速折舊法Account(s)賬戶；會計科目analyzingandsummarizingtransactionsin在賬戶中分析和總結(jié)經(jīng)濟業(yè)務analyzing分析性賬戶balanceof賬戶余額cashshortandover現(xiàn)金余缺賬戶characteristicsof賬戶的特點chartof會計科目表clearing清理賬戶contraorcontraasset抵減或資產(chǎn)抵減賬戶controlling控制賬戶estimateofuncollectible壞賬估計expandedchartof擴充的會計科目表feesearnedon服務收費incomestatement損益表賬戶normalbalancesof賬戶的正常余額other其他賬戶real實賬戶statementof賬單temporaryornominal臨時性賬戶或虛賬戶usefulnessof賬戶的有用性Accountform賬戶式Accountpayable應付賬款Accountreceivable應收賬款Accounting會計；會計學differencesbetweenmanagerialandfinancial管理會計與財務會計的區(qū)別double-entry復式會計financialandmanagerial財務會計與管理會計financial財務會計management管理會計managerial管理會計private內(nèi)部會計；私營企業(yè)會計professionof會計職業(yè)public公共會計responsibility責任會計Accountingcycle會計循環(huán)foramerchandisingbusiness商業(yè)企業(yè)會計循環(huán)Accountingequation會計恒等式businesstransactionsand經(jīng)濟業(yè)務與會計恒等式Accountingfields,specialized會計領(lǐng)域，專門會計領(lǐng)域Accountingfor會計bondinvestments債券投資的會計處理bondspayable應付債券的會計處理costcenters,responsibility成本中心會計，成本中心責任會計depreciation折舊會計dividends股利的會計處理exchangesofsimilarfixedassets,reviewof相似固定資產(chǎn)交換的會計處理，相似固定資產(chǎn)交換會計處理的回顧exchangesofsimilarfixedassets,summaryillustration相似固定資產(chǎn)交換的會計處理，總結(jié)——相似固定資產(chǎn)交換的會計處理investmentsinstocks股票投資的會計處理limitedliabilitycorporations有限責任公司的會計處理merchandisetransactions,illustrationof商品交易會計，商品交易會計介紹notesreceivable應收票據(jù)的會計處理partnerships合伙企業(yè)的會計處理profitcenters,responsibility利潤中心會計，利潤中心責任會計uncollectibles,allowancemethod壞賬會計，壞賬會計處理的備抵法uncollecubles,directwrite-offmethodof壞賬會計，壞賬會計處理的直接注銷法Accountinginbusiness,roleof商業(yè)中的會計，會計在商業(yè)中的角色Accountinginformationandthestakeholdersofabusiness會計信息與企業(yè)利益相關(guān)者Accountingperiodconcept會計期間概念Accountingprinciples(GAAP),generallyaccepted公認會計原則Accountingprinciples,changesin會計原則，會計原則變更Accountingrateofreturn會計回報率Accountingsystem(s)會計系統(tǒng)；會計制度basic基本會計系統(tǒng)computerized電算化會計系統(tǒng)cost成本會計系統(tǒng)formerchandisers商業(yè)會計系統(tǒng)forpayrollandpayrolltaxes工資和工資稅會計系統(tǒng)manual手工會計系統(tǒng)Accountingsystemoverview,cost會計系統(tǒng)概述；成本會計系統(tǒng)概述Accountingtreatmentsofcontingentliabilities或有負債的會計處理Accountsforaperiodicinventorysystem,chartof定期盤存制賬戶定期盤存制會計科目表Accountspayable應付賬款Accountspayablecontrolandsubsidiaryledger應付賬款控制和明細分類賬Accountspayablesubsidiaryledger應付賬款明細分類賬Accountsreceivable應收賬款agingof應收賬款賬齡分析Accountsreceivableanalysis應收賬款分析Accountsreceivablecontrolandsubsidiaryledger應收賬款控制和明細分類賬Accountsreceivablesubsidiaryledger應收賬款明細分類賬Accountsreceivableturnover應收賬款周轉(zhuǎn)率Accrualbasis應計制；權(quán)責發(fā)生制Accruals應計收入或費用deferralsand遞延和應計收入或費用Accruedassets應計資產(chǎn)Accruedexpense(s)應計費用Accruedexpensespayable應計應付費用Accruedfees應計收費Accruedliabilities應計負債Accruedrevenues應計收入Accruedwages應計工資Accumulateddepreciation累計折舊Accumulatedothercomprehensiveincome累計其他全面收益Acid-testratio速動比率；酸性測試比率Acquiringfixedassets,stagesof獲取固定資產(chǎn)，獲取固定資產(chǎn)階段Activitybase(s)作業(yè)基礎(chǔ)Activitybaseproductcostcalculations作業(yè)基礎(chǔ)產(chǎn)品成本計算Activitybaseusagequantities,estimated作業(yè)基礎(chǔ)耗用量，估計作業(yè)基礎(chǔ)耗用量Activitydriver{s)作業(yè)動因Activityrates作業(yè)率Activity-basedcosting(ABC),作業(yè)成本計算法Adjustedtrialbalance調(diào)整后試算平衡表Adjustedtrialbalancecolumns調(diào)整后試算平衡表欄Adjustingandclosingentries調(diào)整分錄和結(jié)賬分錄Adjustingentries調(diào)整分錄ledgerwith分類賬調(diào)整分錄recording記錄調(diào)整分錄Adjustingprocess調(diào)整過程Adjustmentprocess,summaryof調(diào)整過程，調(diào)整過程總結(jié)Adjustments,summaryofbasic調(diào)整，基本調(diào)整總結(jié)Adjustmentscolumns調(diào)整欄Adjustmentstonetincome-indirectmethod凈收益調(diào)整－間接法Administrativeexpenses管理費用Affiliatedcompanies聯(lián)營公司；附屬公司Agingofaccountsreceivable應收賬款賬齡分析Agingthereceivables應收賬款賬齡分析Allocatingincometaxes分配所得稅Allocation,cost分配，成本分配Allocationbase分配基礎(chǔ)Allowance,purchase折讓，購貨折讓Allowanceaccount,write-offsto備抵賬戶；備抵賬戶注銷Allowancemethod備抵法Allowancemethodofaccountingforuncollectibles壞賬會計處理的備抵法Alternateentitycharacteristics,comparison不同實體特征，不同實體特征的比較Alternateentityforms,equityreportingfor不同實體形式，不同實體形式的權(quán)益報告Alternativefinancingplans,effectof可選擇的籌資計劃，可選擇籌資計劃的效果Amortization攤銷(bondinvestments)（債券投資）effectiveinterestratemethodof攤銷的實際利率法ofdiscountbytheinterestmethod實際利率法下折價的攤銷ofdiscountonbondspayable應付債券折價攤銷ofpremiumbytheinterestmethod實際利率法下溢價的攤銷ofpremiumonbondspayable應付債券溢價攤銷Amortizingabonddiscount分期償還債券折價Amortizingabondpremium分期償還債券溢價Amount,presentvalueof數(shù)量；金額，數(shù)量、金額的現(xiàn)值A(chǔ)nalysis分析accountsreceivable應收賬款分析assumptionsofcost-volume-profit本－量－利分析的假設(shè)capitalinvestment資本投資分析cost-volume-profit本－量－利分析currentposition流動（現(xiàn)行）狀況分析differential差異分析factorsthatcomplicatecapitalinvestment使資本投資復雜化的因素graphicapproachtocost-volume-profit本－量－利分析的圖解方法horizontal水平分析inventory存貨分析mathematicalapproachtocost-volume-profit本－量－利分析的數(shù)學方法natureofcapitalinvestment資本性投資的性質(zhì)netpresentvalueat12%回報率為12％的凈現(xiàn)值分析netpresentvalue凈現(xiàn)值分析profitability收益性分析solvency償債能力分析traditional傳統(tǒng)分析useofcomputersincost-volume-profitanalysis計算機在本－量－利分析中的運用vertical垂直分析"whatif'orsensitivity敏感性分析Analysisreport分析報告discontinueanunprofitablesegment,differential停止經(jīng)營一個未盈利部門的分析報告，停止經(jīng)營一個未盈利部門的差異分析報告leaseorsell,differential出租或出售差異分析報告makeorbuy,differential制造或購買差異分析報告processorsell,differential加工或出售差異分析報告replaceequipment,differential設(shè)備更換差異分析報告sellatspecialprice,differential特定售價差異分析報告Analyticalmeasures分析指標other其他分析指標summaryof分析指標總結(jié)Analyzingandsummarizingtransactions,illustrationof分析和總結(jié)經(jīng)濟業(yè)務，舉例說明分析和總結(jié)經(jīng)濟業(yè)務Annualreports,corporate年度報告，公司年度報告Annuity年金presentvalueofan,年金現(xiàn)值A(chǔ)nnuityof$1atcompoundinterest,presentvalueof1美元年金復利，1美元年金的復利現(xiàn)值A(chǔ)nnuitytable,partialpresentvalueof年金表，部分年金現(xiàn)值表Applicationofincorporation公司設(shè)立申請Approach方法costprice成本價格法marketprice市場價格法negotiatedprice協(xié)議價格法Appropriations限制用途的撥款Articlesofincorporation公司章程Articlesofpartnership合伙章程Assembly裝配Asset(s)資產(chǎn)accrued應計資產(chǎn)bookvalueof資產(chǎn)的賬面價值contra資產(chǎn)抵減contributingtoapartnership向合伙企業(yè)投入資產(chǎn)costsofacquiringfixed固定資產(chǎn)獲取成本current流動資產(chǎn)discardingfixed廢棄的固定資產(chǎn)disposaloffixed固定資產(chǎn)的處置donated接受捐贈的資產(chǎn)exchangingsimilarfixed交換相似的固定資產(chǎn)financialreportingforfixedandintangible固定資產(chǎn)和無形資產(chǎn)的財務報告fixed固定資產(chǎn)fixedandintangibleinthebalancesheet資產(chǎn)負債表中的固定資產(chǎn)和無形資產(chǎn)fixedorplant固定或廠房設(shè)備資產(chǎn)intangible無形資產(chǎn)internalcontroloffixed固定資產(chǎn)的內(nèi)部控制leasingfixed租賃固定資產(chǎn)natureoffixed固定資產(chǎn)的性質(zhì)plant廠房設(shè)備資產(chǎn)prepaidexpenserecordedinitiallyas預付費用初始記錄為資產(chǎn)quick速動資產(chǎn)rateearnedontotal總資產(chǎn)收益率rateofincomefromoperationstototal營業(yè)利潤對總資產(chǎn)比率rateofreturnon資產(chǎn)回報率ratioofnetsalesto總資產(chǎn)周轉(zhuǎn)率revaluationof資產(chǎn)重估reviewofaccountingforexchangesofsimilarfixed相似固定資產(chǎn)交換會計處理的回顧sellingfixed出售固定資產(chǎn)summaryillustration-accountingforexchangesofsimilarfixed總結(jié)——相似固定資產(chǎn)交換的會計處理tangible有形資產(chǎn)Assumptionsofcost-volume-profitanalysis本－量－利分析的假設(shè)AuditCommittee審計委員會Available-for-salesecurities可供出售證券Averagecostmethod平均成本法determiningcostsunder平均成本法下成本的確定useof使用平均成本法Averagerateofreturn平均回報率Averagerateofreturnmethod平均回報率法BBaddebtsexpense壞賬費用Balanceoftheaccount賬戶余額Balancesheet資產(chǎn)負債表budgeted預算資產(chǎn)負債表comparative比較資產(chǎn)負債表corporation公司的資產(chǎn)負債表horizontalanalysis,comparative資產(chǎn)負債表水平分析，比較資產(chǎn)負債表水平分析merchandiseinventoryon資產(chǎn)負債表中的商品存貨presentationofcashon資產(chǎn)負債表中現(xiàn)金的列示presentationofmerchandiseinventoryon商品存貨在資產(chǎn)負債表中的列示receivableson資產(chǎn)負債表中的應收款項reportformof報告式資產(chǎn)負債表stockholders’equityinthe資產(chǎn)負債表中的股東權(quán)益stockholders’equitysection資產(chǎn)負債表中的股東權(quán)益部分temporaryinvestmentson資產(chǎn)負債表中的臨時性投資verticalanalysis,comparative資產(chǎn)負債表垂直分析，比較資產(chǎn)負債表垂直分析Balancesheetaccounts,transactionsand資產(chǎn)負債表賬戶，交易和資產(chǎn)負債表賬戶Balancesheetandincomestatementdatafordirectmethod直接法下資產(chǎn)負債表和損益表數(shù)據(jù)Balancesheetbudgets資產(chǎn)負債表預算Balancesheetcolumns,incomestatementand資產(chǎn)負債表欄目，損益表和資產(chǎn)負債表欄目Balancesheetofacorporation公司的資產(chǎn)負債表Balancesheetpresentationofbondinvestments債券投資在資產(chǎn)負債表中的列示Balancesheetpresentationofbondspayable資產(chǎn)負債表中應付債券的列示Balancescorecard平衡記分卡Bankaccounts銀行往來賬戶asacontrolovercash銀行往來賬戶作為現(xiàn)金控制business企業(yè)銀行往來賬戶Bankreconciliation銀行存款余額調(diào)節(jié)表Bankstatement銀行對賬單comparisonwithbusinessrecords銀行對賬單與企業(yè)記錄比較Bankers’ratio銀行用比率；企業(yè)流動比率Banks,investment銀行，投資銀行Base(s)基礎(chǔ)；基數(shù)activity作業(yè)基礎(chǔ)allocation分配基礎(chǔ)Basicanalyticalprocedures基本分析程序Basicearningspershare每股基本收益Basis基礎(chǔ)accrual應計制；權(quán)責發(fā)生制cash現(xiàn)金制；收付實現(xiàn)制Below-the-lineitems線下項目Benefits利益；福利employees’fringe員工額外福利fringe額外福利otherthanpensions,postretirement養(yǎng)老金以外的福利；養(yǎng)老金以外的退休福利Benefitdollarsasapercentoftotal各項福利占福利總額的百分比Bills,enterform票據(jù)，加入票據(jù)格式Boardofdirectors董事會Bond(s)債券callable可贖回債券convertible可轉(zhuǎn)換債券debenture無擔保債券investmentsin債券投資presentvalueofthefaceamountof債券面值的現(xiàn)值serial分期償還債券term定期債券zero-coupon無息債券Bonddiscount,amortizing債券折價，債券折價攤銷Bondindenture債券契約Bondinvestments債券投資accountingfor債券投資的會計處理balancesheetpresentationof債券投資在資產(chǎn)負債表中的列示Bondpremium,amortizing債券溢價，債券溢價攤銷Bondredemption債券償還；債券贖回Bondsinkingfunds債券償債基金B(yǎng)ondsissued已發(fā)行債券atadiscount折價發(fā)行債券atapremium溢價發(fā)行債券atfaceamount以面值發(fā)行債券Bondspayable應付債券accountingfor應付債券的會計處理amortizationofpremium應付債券溢價攤銷balancesheetpresentationof資產(chǎn)負債表中應付債券的列示characteristicsof應付債券的特征Bonuses,partner獎金；紅利，合伙人獎金B(yǎng)ookvalue賬面價值net賬面凈值oftheasset資產(chǎn)的賬面價值Boot補價Bottleneck(s)瓶頸productpricingunderproduction生產(chǎn)瓶頸下的產(chǎn)品定價productprofitabilityandpricingunderproduction生產(chǎn)瓶頸下的產(chǎn)品獲利能力和產(chǎn)品定價productprofitabilityunderproduction生產(chǎn)瓶頸下的產(chǎn)品獲利能力Bottleneckhour,contributionmarginper瓶頸小時，每瓶頸小時的貢獻毛益Break-evenchart盈虧分析圖Break-evenpoint盈虧臨界點summaryofeffectsofchangeson各因素變動對盈虧臨界點的影響總結(jié)Budget(s)預算balancesheet資產(chǎn)負債表預算capitalexpenditures資本支出預算cash現(xiàn)金預算completingthecash完全現(xiàn)金預算costofgoodssold銷貨成本預算directlaborcost直接人工成本預算directmaterialspurchases直接材料采購預算factoryoverheadcost制造費用預算factoryoverheadflexible制造費用彈性預算flexible彈性預算flexibleandstatic彈性預算與固定預算incomestatement損益表預算master總預算production生產(chǎn)預算sales銷售預算sellingandadministrativeexpenses銷售與管理費用預算settingconflictinggoals預算目標設(shè)定沖突settinggoalstooloosely預算目標設(shè)定過松settinggoalstootightly預算目標設(shè)定過緊static固定預算Budgetperformancereport預算業(yè)績報告Budgetaryperformanceevaluation預算業(yè)績評價Budgetaryslack預算松弛Budgetedbalancessheet預計資產(chǎn)負債表Budgetedincomestatement預計損益表Budgeting預算編制capital資本支出預算編制continuous連續(xù)預算編制humanbehaviorand人類行為與預算編制natureandobjectivesof預算編制的性質(zhì)與目標objectivesof預算編制的目標zero-based零基預算Budgetingsystems預算系統(tǒng)computerized計算機預算系統(tǒng)Building房屋；建筑物Business(es)商業(yè)；企業(yè)；經(jīng)營；業(yè)務acceptataspecialprice接受特定售價的訂貨accountinginformationandthestakeholdersof會計信息與企業(yè)利益相關(guān)者financialhistoryof企業(yè)財務歷史記錄flowofcoststhroughaservice服務企業(yè)成本流轉(zhuǎn)jobordercostsystemsforprofessionalservice專業(yè)服務企業(yè)分批成本計算lifecycleof企業(yè)生命周期manufacturing制造企業(yè)merchandising商業(yè)企業(yè)natureofmerchandising商業(yè)企業(yè)的性質(zhì)natureof企業(yè)的性質(zhì)periodicinventorysystemsformerchandising商業(yè)企業(yè)的定期盤存制roleofaccountingin會計在經(jīng)營中的角色service服務企業(yè)typesof業(yè)務類型Businessbankaccounts企業(yè)銀行往來賬戶Businesscombinations企業(yè)合并Businessentities,alternateformsof企業(yè)主體；企業(yè)主體的不同形式Businessentityconcept企業(yè)主體概念Businessethics商業(yè)道德Businesslifecycle企業(yè)生命周期Businessorganizations,typesof企業(yè)組織，企業(yè)組織類型Businesssegment業(yè)務部門Businessstakeholder企業(yè)利益相關(guān)者Businessstrategy企業(yè)戰(zhàn)略Businesstransactions經(jīng)濟業(yè)務accountingequationand會計恒等式與經(jīng)濟業(yè)務flowof經(jīng)濟業(yè)務流程BusinessWeek《商業(yè)周刊》Buy購買differentialanalysisreport-makeor制造或購買分析報告makeor制造或購買Bylaws公司內(nèi)部規(guī)程CCalendaryear日歷年度Calendar-yearbasis日歷年度基礎(chǔ)Callablebonds可贖回債券Capital資本andrevenueexpenditures資本性和收益性支出legal法定資本paid-inorcontributed實繳或?qū)嵤召Y本sourcesofpaid-in實繳資本的來源working營運資本Capitalbudgeting資本支出預算編制Capitaldeficiency資本虧損Capitalexpenditures資本性支出Capitalexpendituresbudget資本性支出預算Capitalinvestment,leaseversus資本投資，租賃與資本投資Capitalinvestmentanalysis資本投資分析factorsthatcomplicate使資本投資復雜化的因素natureof資本投資分析的性質(zhì)Capitalinvestmentproposal,methodsofevaluating資本投資方案，評價資本投資方案的方法Capitallease融資租賃；資本性租賃Capitalrationing資本分配Capitalrationingdecisionprocess資本分配決策過程Capitalist,venture(VC)資本家，風險投資家Careerpathsofcorporateexecutives公司執(zhí)行官的職業(yè)生涯Carryingamount賬面金額Cash現(xiàn)金bankaccountsasacontrolover銀行往來賬戶作為現(xiàn)金控制natureofandtheimportanceofcontrolsover現(xiàn)金控制的性質(zhì)和重要性retailers'sourcesof零售商的現(xiàn)金來源Cashbasis現(xiàn)金制；收付實現(xiàn)制Cashbudget現(xiàn)金預算completing完全現(xiàn)金預算Cashdividend現(xiàn)金股利Cashequivalents現(xiàn)金等價物Cashflowfromoperations,directandindirectmethod,經(jīng)營活動現(xiàn)金流量，直接法和間接法Cashflowmanagement,corporatelife-cyclestagesand現(xiàn)金流量管理，公司生命周期階段與現(xiàn)金流量管理Cashflowpershare,no每股現(xiàn)金流量，無每股現(xiàn)金流量Cashflows現(xiàn)金流量directmethod,statementof直接法，現(xiàn)金流量表的直接法directmethod,statementof直接法，現(xiàn)金流量表的直接法directmethod,worksheetforstatementof直接法，現(xiàn)金流量表直接法工作底稿indirectmethod,statementof間接法，現(xiàn)金流量表的間接法indirectmethod,statementof間接法，現(xiàn)金流量表的間接法indirectmethod,worksheetforstatementof間接法，現(xiàn)金流量表間接法工作底稿preparingthestatementof現(xiàn)金流量表編制準備reporting現(xiàn)金流量報告statementof現(xiàn)金流量表usedforpaymentofdividends支付股利的現(xiàn)金流量worksheetforstatementof現(xiàn)金流量表工作底稿Cashflowsfromfinancingactivities籌資活動現(xiàn)金流量Cashflowsfrominvestingactivities投資活動現(xiàn)金流量Cashflowsfromoperatingactivities經(jīng)營活動現(xiàn)金流量directmethod經(jīng)營活動現(xiàn)金流量的直接法indirectmethod經(jīng)營活動現(xiàn)金流量的間接法reporting經(jīng)營活動現(xiàn)金流量報告Cashmanagement,seasonal現(xiàn)金管理，季節(jié)性現(xiàn)金管理Cashonthebalancesheet,presentationof資產(chǎn)負債表中的現(xiàn)金，資產(chǎn)負債表中現(xiàn)金的列示Cashpaybackperiod現(xiàn)金回收期Cashpayments現(xiàn)金付款estimated估計現(xiàn)金付款internalcontrolof現(xiàn)金付款的內(nèi)部控制Cashpaymentsfor為……支付現(xiàn)金incometaxes為所得稅支付現(xiàn)金merchandise為商品支付現(xiàn)金operatingexpenses為經(jīng)營費用支付現(xiàn)金Cashpaymentsjournal現(xiàn)金付款日記賬andpostings現(xiàn)金付款日記賬和過賬formerchandisingbusiness商品交易的現(xiàn)金付款日記賬Cashreceipts現(xiàn)金收款controlof現(xiàn)金收款控制estimated估計現(xiàn)金收款Cashreceiptsjournal現(xiàn)金收款日記賬formerchandisingbusiness商品交易的現(xiàn)金收款日記賬Cashreceived收到現(xiàn)金fromcashsales從現(xiàn)金銷售中收到現(xiàn)金fromcustomers從顧客處收到現(xiàn)金inthemail通過郵件收到現(xiàn)金Cashsales現(xiàn)金銷售Cashshortandoveraccount現(xiàn)金余缺賬戶Cells,manufacturing單元，制造單元Center(s)中心cost成本中心investment投資中心profit利潤中心responsibility責任中心responsibilityaccountingforcost成本中心責任會計responsibilityaccountingforprofit利潤中心責任會計responsibilityaccountingreportsforcost成本中心責任會計報告Centralizedanddecentralizedoperations集權(quán)和分權(quán)經(jīng)營Certificates,stock證明；持股證書CertifiedInternalAuditor(CIA)注冊內(nèi)部審計師CertifiedManagementAccountant(CMA)注冊管理會計師CertifiedPublicAccountant(CPAs)注冊會計師Changefund找換金Charges費用payrollaccountingdepartment工資會計部門費用servicedepartment服務部門費用Chart圖；表cost-volume-profitorbreak-even本－量－利或盈虧臨界圖cost-volume-profit本－量－利圖originalandrevisedprofit-volume原始的和修正的利潤－產(chǎn)量圖profit-volume利潤－產(chǎn)量圖revisedcost-volume-profit修正的本－量－利圖Chartofaccounts會計科目表expanded擴充的會計科目表foramerchandisingbusiness商業(yè)企業(yè)會計科目表foraperiodicinventorysystem定期盤存制下的會計科目表periodicinventorysystem定期盤存制會計科目表Charter營業(yè)執(zhí)照Check檢查；核對；支票Checkandremittanceadvice支票和匯款通知單Classifyingcosts分類成本Clearingaccount清理賬戶Clockcards記時卡Closingentries結(jié)賬分錄adjustingand調(diào)整分錄和結(jié)賬分錄flowchartof結(jié)賬分錄流程圖journalizingandposting,日記賬和過賬、結(jié)賬分錄Closingprocess結(jié)賬程序Combinationstrategy混合戰(zhàn)略CommercialLawLeagueofAmerica美國商法聯(lián)盟Commonstock普通股dividendsandearningspershareof普通股股利和普通股每股收益Commonstockholders'equity,rateearnedon普通股股東權(quán)益，普通股股東權(quán)益收益率Common-sizeincomestatement通用損益表Common-sizestatement通用報表Communication通訊Comparativebalancesheet比較資產(chǎn)負債表horizontalanalysis比較資產(chǎn)負債表水平分析verticalanalysis比較資產(chǎn)負債表垂直分析Comparativeincomestatement比較損益表horizontalanalysis比較損益表水平分析verticalanalysis比較損益表垂直分析Comparativeretainedearningstatement-horizontalanalysis比較留存收益表－水平分析Comparativescheduleofcurrentassets-horizontalanalysis比較流動資產(chǎn)明細表－水平分析Compensatedabsences帶薪假期Compensatingbalance補償余額Component成分；組成部分Composite-ratemethod綜合比率法Compoundinterest復利presentvalueof$1at1美元的復利現(xiàn)值presentvalueofannuityof$1at1美元年金的復利現(xiàn)值Compounding復利計算Comprehensiveincome全面收益statementofincomeand收益和全面收益表Comprehensiveincomeitems,other全面收益項目，其他全面收益項目Computerizedaccountingsystems電算化會計系統(tǒng)Computerizedbudgetingsystems電算化預算系統(tǒng)Computerizedperpetualinventorysystems電算化永續(xù)盤存系統(tǒng)Computersincost-volume-profitanalysis,useof計算機在本－量－利分析中的運用Concept{s)概念accountingperiod會計期間概念businessentity企業(yè)主體概念choosingacost-plusapproach選擇成本加成方法成本概念contributionmargin貢獻毛益概念cost成本概念matching配比概念objectivity客觀性概念presentvalue現(xiàn)值概念productcost產(chǎn)品成本概念revenuerecognition收入確認概念summaryofcostbehavior成本性態(tài)概念總結(jié)timevalueofmoney貨幣時間價值概念totalcost總成本概念unitofmeasure計量單位概念variablecost變動成本概念Consignment委托代銷Consolidatedfinancialstatement合并財務報表Consolidation創(chuàng)立合并Constraint約束；限制theoryof限制理論Contingentliability(ies)或有負債accountingtreatmentsof或有負債的會計處理Continuousbudgeting滾動預算Contraaccounts抵減賬戶Contraasset資產(chǎn)抵減Contraassetaccounts資產(chǎn)抵減賬戶Contractrate約定利率Contributedcapital已繳（實收）資本Contributingassets,toapartnership投入資產(chǎn)，向合伙企業(yè)投入資產(chǎn)Contributionmargin貢獻毛益Contributionmarginconcept貢獻毛益概念Contributionmarginincomestatement貢獻毛益損益表Contributionmarginperbottleneckhour每瓶頸小時貢獻毛益Contributionmarginratio貢獻毛益率Control(s)控制detective探測性控制planning,directing,and計劃、指導與控制preventive預防性控制Controlenvironment控制環(huán)境Controlofcashreceipts現(xiàn)金收款控制Controlprocedures控制程序Controllableexpenses可控費用Controllablerevenues,可控收入Controllablevariance可控差異Controller會計主任；總會計師；主計長Controlling控制Controllingaccount控制賬戶Conversioncosts加工成本；轉(zhuǎn)換成本Conversionequivalentunits轉(zhuǎn)換約當產(chǎn)量Convertiblebonds可轉(zhuǎn)換債券Co-ownershipofpartnershipproperty,合伙財產(chǎn)的共同所有權(quán)Copyrights版權(quán)；著作權(quán)Corporateannualreports公司年度報告Corporateexecutives,careerpathsof公司執(zhí)行者，公司執(zhí)行者的職業(yè)道路Corporateincometaxes公司所得稅Corporatelife-cyclestages,andcashflowmanagement公司生命周期階段，公司生命周期階段與現(xiàn)金流量管理Corporation(s)公司andtheirstatesofincorporation,examplesof公司和公司注冊地，公司和公司注冊地舉例balancesheet公司的資產(chǎn)負債表characteristics,of公司特點equityreportingfor公司的權(quán)益報告financing公司籌資forming公司的設(shè)立limitedliability(LLC)有限責任公司natureof公司的性質(zhì)nonpublicorprivate非公眾公司；私有公司organizationalstructureof公司的組織結(jié)構(gòu)parentandsubsidiary母公司和子公司public公眾公司Corporationbalancesheet公司的資產(chǎn)負債表Cost(s)成本allocatetotransferredandpartiallycompletedunits將成本在轉(zhuǎn)出單位和部分完工單位間進行分配classifying成本分類conversion加工成本；轉(zhuǎn)換成本determinetheunitstobeassigned確定成本分配單位determiningunderaveragecostmethod平均成本法下成本的確定differential成本差異directlabor直接人工成本directmaterials直接材料成本effectofchangesinfixed固定成本變動的影響effectofchangesinunitvariable單位變動成本變動的影響estimatinginventory估計存貨成本factoryoverhead制造費用first-in,first-outflowof先進先出法成本流轉(zhuǎn)fixed固定成本flowofmanufacturing制造成本流轉(zhuǎn)last-in,first-outflowof后進先出法成本流轉(zhuǎn)mixed混合成本offixedassets固定資產(chǎn)成本opportunity機會成本overheadfactory制造費用period期間成本product產(chǎn)品成本researchanddevelopment研究和開發(fā)成本scheduleofpaymentsformanufacturing制造成本支付明細表semivariableorsemifixed半變動或半固定成本standard成本標準sunk沉沒成本valuationofinventoryatotherthan存貨的非成本計價variable成本變動Costaccountingsystem成本會計系統(tǒng)；成本計算方法overview成本會計系統(tǒng)概述Costallocation成本分配Costbehavior成本性態(tài)Costbehaviorconcepts,summaryof成本性態(tài)概念，成本性態(tài)概念總結(jié)Costbudget.directlabor成本預算，直接人工成本預算Costbudget,factoryoverhead,成本預算，制造費用預算Costcalculations,activitybaseproduct成本計算，作業(yè)基礎(chǔ)產(chǎn)品成本計算Costcenter(s)成本中心inauniversity大學成本中心responsibilityaccountingfor成本中心責任會計Costconcept成本概念product產(chǎn)品成本total總成本variable變動成本Costflowassumptions,inventory成本流轉(zhuǎn)假設(shè)，存貨成本流轉(zhuǎn)假設(shè)Costflows,成本流轉(zhuǎn)foraprocessmanufacturer分步制造企業(yè)的成本流轉(zhuǎn)forGoodwellPrinters,summaryof如意印刷公司成本流轉(zhuǎn)，如意印刷公司成本流轉(zhuǎn)總結(jié)laborinformationand,人工信息和成本流轉(zhuǎn)materialsinformationand材料信息和成本流轉(zhuǎn)CostforXLjeans,standard大號牛仔褲成本，大號牛仔褲標準成本Costgraphs,variable成本圖，變動成本圖Costmethod成本法average平均成本法Costofgoodssold產(chǎn)品銷售成本Costofgoodssoldbudget產(chǎn)品銷售成本預算Costofmerchandisesold商品銷售成本Costofproductionreport生產(chǎn)成本報告FIFO先進先出法下的生產(chǎn)成本報告usingfordecisionmaking利用生產(chǎn)成本報告進行決策Costperequivalentunit單位約當產(chǎn)量成本determine確定單位約當產(chǎn)量成本Costpriceapproach成本價格法Costsystem(s)成本制度；成本系統(tǒng)journalentriesforprocess分步成本計算法下的日記賬分錄process分步成本計算standard標準成本系統(tǒng)Costterm.,manufacturing成本概念，制造企業(yè)成本概念Costvariancereport,factoryoverhead成本差異報告，制造費用差異報告Costvariances成本差異Costing成本計算absorption吸收（全面）成本計算activity-based作業(yè)基礎(chǔ)成本計算comparingjoborderandprocess比較分批法成本計算與分步成本計算target目標成本法variableordirect變動或直接成本計算Cost-plusapproachcostconcept,choosing成本加成法的成本概念，選擇成本加成法的成本概念Costsflowsforaprocessmanufacturer,physicalflowsand分步制造企業(yè)的成本流轉(zhuǎn)，分步制造企業(yè)的實物流轉(zhuǎn)和成本流轉(zhuǎn)CostsforGoodwellPrinters,flowofmanufacturing如意印刷公司成本，如意印刷公司制造成本流轉(zhuǎn)Costsgraphs,fixed成本圖，固定成本圖Costsofacquiringfixedassets固定資產(chǎn)獲取成本Coststhroughaservicebusiness,flowof服務企業(yè)成本，服務企業(yè)的成本流轉(zhuǎn)Cost-volume-profitanalysis本－量－利分析assumptionsof本－量－利分析的假設(shè)graphicapproachto本－量－利分析的圖解方法mathematicalapproach,本－量－利分析的數(shù)學方法useofcomputersin計算機在本－量－利分析中的運用Cost-volume-profitchart本－量－利圖revised修正的本－量－利圖Cost-volume-profitrelationship本－量－利關(guān)系Cost-volume-profit,specialrelationships本－量－利，特殊的本－量－利關(guān)系Couponrate息票利率Credit,diagramoftherecordingandpostingof貸方；貸記，貸方記錄和過賬圖Creditmemorandum貸項通知單Creditperiod信用期Creditterms信用條款Creditors債權(quán)人Creditorsledger債權(quán)人分類賬Cumulativepreferredstock累積優(yōu)先股dividendsto累積優(yōu)先股股利Currencyexchangegainsandloss貨幣匯兌利得與損失realized已實現(xiàn)的貨幣匯兌利得與損失unrealized未實現(xiàn)的貨幣匯兌利得與損失Currencyexchangerates貨幣幣種互換比率；貨幣匯率Currencytransactions,foreign貨幣業(yè)務，外幣業(yè)務Currentassets流動資產(chǎn)andcurrentliabilities流動資產(chǎn)與流動負債horizontalanalysis,comparativescheduleof流動資產(chǎn)水平分析，比較流動資產(chǎn)明細表水平分析Currentliabilities流動負債natureof流動負債的性質(zhì)warrantyand擔保和流動負債Currentpositionanalysis流動（現(xiàn)行）狀況分析Currentratio流動比率Currentlyattainablestandards當前可達標準Customerrelationshipmanagement(CRM)顧客關(guān)系管理Customers顧客；客戶cashreceivedfrom從客戶處收到現(xiàn)金Customersledger客戶分類賬DDeath,ofapartner死亡，合伙人死亡Debenturebonds信用債券；無擔保債券Debit(s)借方；借記diagramoftherecordingandpostingof借方記錄和過賬圖Debitbalance借方余額Debitmemorandum借項通知單Decentralization分權(quán)advantagesof分權(quán)的優(yōu)點disadvantages分權(quán)的缺點Decentralizedoperations分權(quán)經(jīng)營centralizedand集權(quán)和分權(quán)經(jīng)營Decisionmaking決策制定jobordercostingfor為制定決策的分批成本計算usingthecostofproductionreportfor使用產(chǎn)品成本報告制定決策Decisionprocess,capitalrationing決策過程，資本分配決策過程Declinephase下降階段Declining-balancemethod余額遞減法Deductions扣減；減項fromemployeeearnings員工收入的扣減項other其他扣減項Deferrals延期；遞延alternativemethodofrecording記錄遞延項目的其他方法andaccruals遞延和應計reversingentries遞延項目的轉(zhuǎn)回分錄Deferredexpenses遞延費用Deferredrevenue遞延收入(unearnedrevenues),（預收收入）Deficiency虧損capital資本虧損Deficit虧損；赤字Definedbenefitplan固定收益計劃Definedcontributionplan,固定繳款計劃Depletion折耗Depositticket存款單Depreciablecost應折舊成本Depreciation折舊；貶值accountingfor折舊會計accumulated累計折舊functional功能性折舊natureof折舊的性質(zhì)physical有形折舊Depreciationestimates,revising折舊估計，折舊估計的修正Depreciationexpense折舊費factors折舊費用的影響因素Depreciationforfederalincometax聯(lián)邦所得稅應稅折舊Depreciationmethods折舊方法comparing折舊方法的比較useof折舊方法的使用Detectivecontrol(s)探測性控制Developmentcosts,researchand開發(fā)成本，研究和開發(fā)成本Differences差異permanent永久性差異temporary暫時性差異Differentialanalysis差異分析Differentialanalysisreport差異分析報告discontinueanunprofitablesegment停止經(jīng)營一個未盈利部門leaseorsell出租或出售差異分析報告makeorbuy制造或購買差異分析報告processorsell加工或出售差異分析報告replaceequipment設(shè)備更換差異分析報告sellatspecialprice特定售價差異分析報告Differentialcost差異成本Differentialincomeorloss,差異收益或損失Differentialrevenue差異收入Differentiationstrategy差異化戰(zhàn)略Directcosting直接成本計算法Directlaborcostbudget直接人工成本預算Directlaborcost直接人工成本Directlaborratevariance直接人工工資率差異Directlabortimevariance直接人工工時差異Directlaborvariancerelationships直接人工差異關(guān)系Directlaborvariances直接人工差異reporting直接人工差異報告Directmaterialscosts直接材料成本Directmaterialsequivalentunits直接材料約當產(chǎn)量Directmaterialspricevariance直接材料價格差異Directmaterialspurchasesbudget直接材料采購預算Directmaterialsquantityvariance直接材料數(shù)量差異Directmaterialsvariancerelationships直接材料差異關(guān)系Directmaterialsvariances直接材料差異reporting直接材料差異報告Directmethod直接法balancesheetandincomestatementdatafor直接法下資產(chǎn)負債表和損益表數(shù)據(jù)cashflowfromoperations經(jīng)營現(xiàn)金流量的直接法cashflowsfromoperatingactivities經(jīng)營活動現(xiàn)金流量的直接法statementofcashflows現(xiàn)金流量表的直接法worksheet直接法工作底稿worksheetforstatementofcashflows現(xiàn)金流量表直接法工作底稿Directwrite-offmethod直接注銷法ofaccountingforuncollectibles壞賬會計處理的直接注銷法Directing指揮planning,andcontrol計劃、指揮和控制Directors,boardof董事，董事會Discardingfixedassets廢棄固定資產(chǎn)Discontinuedoperations停止經(jīng)營Discount(s)折現(xiàn)；貼現(xiàn)（息）；折扣；折價amortizingabond攤銷債券折價bondsissuedat債券折價發(fā)行purchases進貨折扣Discountbytheinterestmethod,amortizationof實際利率法下折價的攤銷Discountonbondspayable,amortizationof應付債券折價，應付債券折價攤銷Discountrate貼現(xiàn)率；折現(xiàn)率；折價率Discountedcashflowmethod現(xiàn)金流量貼現(xiàn)法Discountingnotesreceivable應付票據(jù)貼現(xiàn)Dishonorednotereceivable拒付應收票據(jù)Disposaloffactoryoverheadbalance制造費用余額處理Disposaloffixedassets固定資產(chǎn)的處置Dissolution,partnership解散；合伙企業(yè)的解散Dividend(s)股利accountingfor股利的會計處理cash現(xiàn)金股利cashflowsusedforpaymentof用于支付股利的現(xiàn)金流量liquidating清算股利stock股票股利Dividendyield股利收益率Dividendsandearningspershareofcommonstock,普通股股利和普通股每股收益Dividendspershare每股股利Dividendstocumulativepreferredstock累積優(yōu)先股股利Dividendstononparticipatingpreferredstock非參與優(yōu)先股股利Dividingincome收益劃分allowancesexceednetincome津貼超過凈收益的收益劃分servicesofpartnersandinvestment合伙人服務和投資的收益劃分Divisionalincomestatements分部損益表Divisions分部Donatedassets接受捐贈的資產(chǎn)Doomsdayratio終極流動比率Doubletaxation雙重征稅Double-entryaccounting復式會計Doubtfulaccountsexpense壞賬費用Drawee付款人Drawer開票人Drawing提款Driver,activity動因，作業(yè)動因Duedate到期日DuPontformula杜邦公式EEarnings盈余；收益deductionsfromemployee員工收入的扣減項liabilityforemployee員工收入負債recordingemployees記錄員工收入retained留存收益Earningspercommonshare(EPS)普通股每股收益Earningspershare,incomestatementwith每股收益，含每股收益的損益表Earningspershareofcommonstock,dividendsand,普通股每股收益，普通股股利和普通股每股收益Earningspershare(EPS)oncommonstock,普通股每股收益Earningsrecord,employee's收入記錄，員工收入記錄E-commerce電子商務Effectiveinterestratemethodofamortization攤銷的實際利率法Effectiveinterestratemethod實際利率法Effectiverateofinterest實際利率Electronicfundstransfer(EFT)電子資金轉(zhuǎn)賬Elementsofinterna1control內(nèi)部控制要素Employeeearnings員工收入deductionsfrom員工收入的扣減項liabilityfor員工收入負債Employeefraud員工舞弊Employeenetpay,computing員工工資凈額，計算員工工資凈額Employee'searningrecord員工收入記錄Employee'sWithholdingAllowanceCertificate(W-4Form)員工代扣所得稅證明Employees員工；雇員Employees'earnings,recording員