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會計(jì)accounting
決策人DecisionMaker
投資人Investor
股東Shareholder
債權(quán)人Creditor
財(cái)務(wù)會計(jì)FinancialAccounting
管理會計(jì)ManagementAccounting
成本會計(jì)CostAccounting
私業(yè)會計(jì)PrivateAccounting
公眾會計(jì)PublicAccounting
注冊會計(jì)師CPACertifiedPublicAccountant
國際會計(jì)準(zhǔn)則委員會IASC
美國注冊會計(jì)師協(xié)會AICPA
財(cái)務(wù)會計(jì)準(zhǔn)則委員會FASB
管理會計(jì)協(xié)會IMA
美國會計(jì)學(xué)會AAA
稅務(wù)稽核署IRS
獨(dú)資企業(yè)Proprietorship
合伙人企業(yè)Partnership
公司Corporation
會計(jì)目標(biāo)AccountingObjectives
會計(jì)假設(shè)AccountingAssumptions
會計(jì)要素AccountingElements
會計(jì)原則AccountingPrinciples
會計(jì)實(shí)務(wù)過程AccountingProcedures
財(cái)務(wù)報(bào)表FinancialStatements
財(cái)務(wù)分析FinancialAnalysis
會計(jì)主體假設(shè)Separate-entityAssumption
貨幣計(jì)量假設(shè)Unit-of-measureAssumption
持續(xù)經(jīng)營假設(shè)Continuity(Going-concern)Assumption
會計(jì)分期假設(shè)Time-periodAssumption
資產(chǎn)Asset
負(fù)債Liability
業(yè)主權(quán)益Owner\'sEquity
收入Revenue
費(fèi)用Expense
收益Income
虧損Loss
歷史成本原則CostPrinciple
收入實(shí)現(xiàn)原則RevenuePrinciple
配比原則MatchingPrinciple
全面披露原則Full-disclosure(Reporting)Principle
客觀性原則ObjectivePrinciple
一致性原則ConsistentPrinciple
可比性原則ComparabilityPrinciple
重大性原則MaterialityPrinciple
穩(wěn)健性原則ConservatismPrinciple
權(quán)責(zé)發(fā)生制AccrualBasis
現(xiàn)金收付制CashBasis
財(cái)務(wù)報(bào)告FinancialReport
流動(dòng)資產(chǎn)Currentassets
流動(dòng)負(fù)債CurrentLiabilities
長期負(fù)債Long-termLiabilities
投入資本ContributedCapital
留存收益RetainedEarning
會計(jì)循環(huán)
會計(jì)循環(huán)AccountingProcedure/Cycle
會計(jì)信息系統(tǒng)AccountinginformationSystem
帳戶Ledger
會計(jì)科目Account
會計(jì)分錄Journalentry
原始憑證SourceDocument
日記帳Journal
總分類帳GeneralLedger
明細(xì)分類帳SubsidiaryLedger
試算平衡TrialBalance
現(xiàn)金收款日記帳Cashreceiptjournal
現(xiàn)金付款日記帳Cashdisbursementsjournal
銷售日記帳SalesJournal
購貨日記帳PurchaseJournal
普通日記帳GeneralJournal
工作底稿Worksheet
調(diào)整分錄Adjustingentries
結(jié)帳Closingentries
現(xiàn)金與應(yīng)收賬款
現(xiàn)金Cash
銀行存款Cashinbank
庫存現(xiàn)金Cashinhand
流動(dòng)資產(chǎn)Currentassets
償債基金Sinkingfund
定額備用金Imprestpettycash
支票Check(cheque)
銀行對帳單Bankstatement
銀行存款調(diào)節(jié)表Bankreconciliationstatement
在途存款Outstandingdeposit
在途支票O(jiān)utstandingcheck
應(yīng)付憑單Voucherspayable
應(yīng)收帳款A(yù)ccountreceivable
應(yīng)收票據(jù)Notereceivable
起運(yùn)點(diǎn)交貨價(jià)F.O.Bshippingpoint
目的地交貨價(jià)F.O.Bdestinationpoint
商業(yè)折扣Tradediscount
現(xiàn)金折扣Cashdiscount
銷售退回及折讓Salesreturnandallowance
壞帳費(fèi)用Baddebtexpense
備抵法Allowancemethod
備抵壞帳Baddebtallowance
損益表法Incomestatementapproach
資產(chǎn)負(fù)債表法Balancesheetapproach
帳齡分析法Aginganalysismethod
直接沖銷法Directwrite-offmethod
帶息票據(jù)Interestbearingnote
不帶息票據(jù)Non-interestbearingnote
出票人Maker
受款人Payee
本金Principal
利息率Interestrate
到期日Maturitydate
本票Promissorynote
貼現(xiàn)Discount
背書Endorse
拒付費(fèi)Protestfeecom
存貨
存貨Inventory
商品存貨Merchandiseinventory
產(chǎn)成品存貨Finishedgoodsinventory
在產(chǎn)品存貨Workinprocessinventory
原材料存貨Rawmaterialsinventory
起運(yùn)地離岸價(jià)格F.O.Bshippingpoint
目的地抵岸價(jià)格F.O.Bdestination
寄銷Consignment
寄銷人Consignor
承銷人Consignee
定期盤存Periodicinventory
永續(xù)盤存Perpetualinventory
購貨Purchase
購貨折讓和折扣Purchaseallowanceanddiscounts
存貨盈余或短缺Inventoryoveragesandshortages
分批認(rèn)定法Specificidentification
加權(quán)平均法Weightedaverage
先進(jìn)先出法First-in,first-outorFIFO
后進(jìn)先出法Lost-in,first-outorLIFO
移動(dòng)平均法Movingaverage
成本或市價(jià)孰低法LowerofcostormarketorLCM
市價(jià)Marketvalue
重置成本Replacementcost
可變現(xiàn)凈值Netrealizabl*ue
上限Upperlimit
下限Lowerlimit
毛利法Grossmarginmethod
零售價(jià)格法Retailmethod
成本率Costratio
長期投資
長期投資Long-terminvestment
長期股票投資Investmentonstocks
長期債券投資Investmentonbonds
成本法Costmethod
權(quán)益法Equitymethod
合并法Consolidationmethod
股利宣布日Declarationdate
股權(quán)登記日Dateofrecord
除息日Ex-dividenddate
付息日Paymentdate
債券面值Fac*ue,Parvalue
債券折價(jià)Discountonbonds
債券溢價(jià)Premiumonbonds
票面利率Contractinterestrate,statedrate
市場利率Marketinterestratio,Effectiverate
普通股CommonStock
優(yōu)先股PreferredStock
現(xiàn)金股利Cashdividends
股票股利Stockdividends
清算股利Liquidatingdividends
到期日Maturitydate
到期值Maturityvalue
直線攤銷法Straight-Linemethodofamortization
實(shí)際利息攤銷法Effective-interestmethodofamortization
固定資產(chǎn)
固定資產(chǎn)PlantassetsorFixedassets
原值Originalvalue
預(yù)計(jì)使用年限Expectedusefullife
預(yù)計(jì)殘值Estimatedresidualvalue
折舊費(fèi)用Depreciationexpense
累計(jì)折舊Accumulateddepreciation
帳面價(jià)值Carryingvalue
應(yīng)提折舊成本Depreciationcost
凈值Netvalue
在建工程Construction-in-process
磨損Wearandtear
過時(shí)Obsolescence
直線法Straight-linemethod(SL)
工作量法Units-of-productionmethod(UOP)
加速折舊法Accelerateddepreciationmethod
雙倍余額遞減法Double-decliningbalancemethod(DDB)
年數(shù)總和法Sum-of-the-years-digitsmethod(SYD)
以舊換新Tradein
經(jīng)營租賃Operatinglease
融資租賃Capitallease
廉價(jià)購買權(quán)Bargainpurchaseoption(BPO)
資產(chǎn)負(fù)債表外籌資Off-balance-sheetfinancing
最低租賃付款額Minimumleasepayments
無形資產(chǎn)
無形資產(chǎn)Intangibleassets
專利權(quán)Patents
商標(biāo)權(quán)Trademarks,Tradenames
著作權(quán)Copyrights
特許權(quán)或?qū)I權(quán)Franchises
商譽(yù)Goodwill
開辦費(fèi)Organizationcost
租賃權(quán)Leasehold
攤銷Amortization
流動(dòng)負(fù)債
負(fù)債Liability
流動(dòng)負(fù)債Currentliability
應(yīng)付帳款A(yù)ccountpayable
應(yīng)付票據(jù)Notespayable
貼現(xiàn)票據(jù)Discountnotes
長期負(fù)債一年內(nèi)到期部分Currentmaturitiesoflong-termliabilities
應(yīng)付股利Dividendspayable
預(yù)收收益Prepaymentsbycustomers
存入保證金Refundabledeposits
應(yīng)付費(fèi)用Accrualexpense
增值稅valueaddedtax
營業(yè)稅Businesstax
應(yīng)付所得稅Incometaxpayable
應(yīng)付獎(jiǎng)金B(yǎng)onusespayable
產(chǎn)品質(zhì)量擔(dān)保負(fù)債Estimatedliabilitiesunderproductwarranties
贈(zèng)品和兌換券Premiums,couponsandtradingstamps
或有事項(xiàng)Contingency
或有負(fù)債Contingent
或有損失Losscontingencies
或有利得Gaincontingencies
永久性差異Permanentdifference
時(shí)間性差異Timingdifference
應(yīng)付稅款法Taxespayablemethod
納稅影響會計(jì)法Taxeffectaccountingmethod
遞延所得稅負(fù)債法Deferredincometaxliabilitymethod
長期負(fù)債
長期負(fù)債Long-termLiabilities
應(yīng)付公司債券Bondspayable
有擔(dān)保品的公司債券SecuredBonds
抵押公司債券MortgageBonds
保證公司債券GuaranteedBonds
信用公司債券DebentureBonds
一次還本公司債券TermBonds
分期還本公司債券SerialBonds
可轉(zhuǎn)換公司債券ConvertibleBonds
可贖回公司債券CallableBonds
可要求公司債券RedeemableBonds
記名公司債券RegisteredBonds
無記名公司債券CouponBonds
普通公司債券OrdinaryBonds
收益公司債券IncomeBonds
名義利率，票面利率Nominalrate
實(shí)際利率Actualrate
有效利率Effectiverate
溢價(jià)Premium
折價(jià)Discount
面值Parvalue
直線法Straight-linemethod
實(shí)際利率法Effectiveinterestmethod
到期直接償付Repaymentatmaturity
提前償付Repaymentatadvance
償債基金Sinkingfund
長期應(yīng)付票據(jù)Long-termnotespayable
抵押借款Mortgageloan
業(yè)主權(quán)益
權(quán)益Equity
業(yè)主權(quán)益Owner\'sequity
股東權(quán)益Stockholder\'sequity
投入資本Contributedcapital
繳入資本Paid-incapital
股本Capitalstock
資本公積Capitalsurplus
留存收益Retainedearnings
核定股本Authorizedcapitalstock
實(shí)收資本Issuedcapitalstock
發(fā)行在外股本Outstandingcapitalstock
庫藏股Treasurystock
普通股Commonstock
優(yōu)先股Preferredstock
累積優(yōu)先股Cumulativepreferredstock
非累積優(yōu)先股Noncumulativepreferredstock
完全參加優(yōu)先股Fullyparticipatingpreferredstock
部分參加優(yōu)先股Partiallyparticipatingpreferredstock
非部分參加優(yōu)先股Nonpartiallyparticipatingpreferredstock
現(xiàn)金發(fā)行Issuanceforcash
非現(xiàn)金發(fā)行Issuancefornoncashconsideration
股票的合并發(fā)行Lump-sumsalesofstock
發(fā)行成本Issuancecost
成本法Costmethod
面值法Parvaluemethod
捐贈(zèng)資本Donatedcapital
盈余分配Distributionofearnings
股利Dividend
股利政策Dividendpolicy
宣布日Dateofdeclaration
股權(quán)登記日Dateofrecord
除息日Ex-dividenddate
股利支付日Dateofpayment
現(xiàn)金股利Cashdividend
股票股利Stockdividend
撥款appropriation
財(cái)務(wù)報(bào)表
財(cái)務(wù)報(bào)表FinancialStatement
資產(chǎn)負(fù)債表BalanceSheet
收益表IncomeStatement
帳戶式AccountForm
報(bào)告式ReportForm
編制（報(bào)表）Prepare
工作底稿Worksheet
多步式Multi-step
單步式Single-step
財(cái)務(wù)狀況變動(dòng)表
財(cái)務(wù)狀況變動(dòng)表中的現(xiàn)金基礎(chǔ)SCFP.CashBasis
?。ìF(xiàn)金流量表）
財(cái)務(wù)狀況變動(dòng)表中的營運(yùn)資金基礎(chǔ)SCFP.WorkingCapitalBasis
（資金來源與運(yùn)用表）
營運(yùn)資金WorkingCapital
全部資源概念A(yù)ll-resourcesconcept
直接交換業(yè)務(wù)Directexchanges
正常營業(yè)活動(dòng)Normaloperatingactivities
財(cái)務(wù)活動(dòng)Financingactivities
投資活動(dòng)Investingactivities
財(cái)務(wù)報(bào)表分析
財(cái)務(wù)報(bào)表分析Analysisoffinancialstatements
比較財(cái)務(wù)報(bào)表Comparativefinancialstatements
趨勢百分比Trendpercentage
比率Ratios
普通股每股收益Earningspershareofcommonstock
股利收益率Dividendyieldratio
價(jià)益比Price-earningsratio
普通股每股帳面價(jià)值Bookvaluepershareofcommonstock
資本報(bào)酬率Returnoninvestment
總資產(chǎn)報(bào)酬率Returnontotalasset
債券收益率Yieldrateonbonds
已獲利息倍數(shù)Numberoftimesinterestearned
債券比率Debtratio
優(yōu)先股收益率Yieldrateonpreferredstock
營運(yùn)資本W(wǎng)orkingCapital
周轉(zhuǎn)Turnover
存貨周轉(zhuǎn)率Inventoryturnover
應(yīng)收帳款周轉(zhuǎn)率Accountsreceivableturnover
流動(dòng)比率Currentratio
速動(dòng)比率Quickratio
酸性試驗(yàn)比率Acidtestratio
合并財(cái)務(wù)報(bào)表
合并財(cái)務(wù)報(bào)表Consolidatedfinancialstatements
吸收合并Merger
創(chuàng)立合并Consolidation
控股公司Parentcompany
附屬公司Subsidiarycompany
少數(shù)股權(quán)Minorityinterest
權(quán)益聯(lián)營合并Poolingofinterest
購買合并Combinationbypurchase
權(quán)益法Equitymethod
成本法Costmethod
物價(jià)變動(dòng)中的會計(jì)計(jì)量
物價(jià)變動(dòng)之會計(jì)Price-levelchangesaccounting
一般物價(jià)水平會計(jì)Generalprice-levelaccounting
貨幣購買力會計(jì)Purchasing-poweraccounting
統(tǒng)一幣值會計(jì)Constantdollaraccounting
歷史成本Historicalcost
現(xiàn)行價(jià)值會計(jì)Currentvalueaccounting
現(xiàn)行成本Currentcost
重置成本Replacementcost
物價(jià)指數(shù)Price-levelindex
國民生產(chǎn)總值物價(jià)指數(shù)Grossnationalproductimplicitpricedeflator(orGNPdeflator)
消費(fèi)物價(jià)指數(shù)Consumerpriceindex(orCPI)
批發(fā)物價(jià)指數(shù)Wholesalepriceindex
貨幣性資產(chǎn)Monetaryassets
貨幣性負(fù)債Monetaryliabilities
貨幣購買力損益Purchasing-powergainsorlosses
資產(chǎn)持有損益Holdinggainsorlosses
未實(shí)現(xiàn)的資產(chǎn)持有損益Unrealizedholdinggainsorlosses
