會計英語術(shù)語解釋.doc

第一章Account payable 應(yīng)付賬款A(yù)ccount receivable 應(yīng)收賬款A(yù)ccounting 會計Accounting equation 會計等式Asset 資產(chǎn)Audit 審計Balance sheet 平衡表（資產(chǎn)負債表）Capital 資本Certified management accountant (CMA) 注冊管理會計Certified public accountant (CPA) 注冊會計師Corporation 公司Entity 主體Expense 費用Financial accounting 財務(wù)會計Financial Accounting Standards Board (FASB) 財務(wù)會計準(zhǔn)則委員會Financial statements 財務(wù)報告Generally accepted accounting principles(GAAP)公認接受會計準(zhǔn)則Income statement 收入表（利潤損益表）Liability 負債Management accounting 管理會計Net earnings 凈收益Net income 凈收入Net loss 凈損失Net profit 凈利潤Note payable 應(yīng)付票據(jù)Note receivable 應(yīng)收票據(jù)Owners equity 所有者權(quán)益Owner withdrawals 實收資本Partnership 合伙制Proprietorship 個體制Revenue 收入Shareholder 股東Statement of cash flows 現(xiàn)金流量表Statement of earnings 凈盈余報表Statement of financial position 財務(wù)狀況報表Statement of operations 運營表Statement of owners equity 所有者權(quán)益報表Stockholder 股東Transaction 交易第二章Account 賬簿、賬戶Chart of accounts會計科目表Credit把記入貸方Debit把記入借方Journal日記賬Ledger總賬、分類賬Normal balance 正常余額、平衡Posting登帳、過賬Trial balance 試算平衡第三章Accrual accounting 權(quán)責(zé)發(fā)生制book value(of a plant asset) 賬面價值 plant asset 固定資產(chǎn)Accrued expense 應(yīng)計費用 cash-basis accounting 收付實現(xiàn)制 prepaid expense 預(yù)付費用Accrued revenue 應(yīng)計收入 contra account 抵消賬戶 revenue principle 收入確認準(zhǔn)則Accumulated depreciation累計折舊deferred revenue 遞延收入time-period concept會計期間Adjusted trial balance 調(diào)整試算平衡 depreciation折舊 unearned revenue遞延收入Adjusting entry 調(diào)整分錄 matching principle 配比原則第四章Accounting cycle 會計循環(huán) fixed asset固定資產(chǎn) plant asset 固定資產(chǎn)Closing the accounts 結(jié)賬 income summary 損益匯總賬戶postclosing trial balance 試算平衡Closing entries 結(jié)賬分錄liquidity 流動性 reversing entries 轉(zhuǎn)回分錄Current asset 流動資產(chǎn)long-term asset 長期資產(chǎn) temporary accounts 臨時性賬戶Current liability 流動負債 long-term liability 長期負債 work sheet 工作表Current ratio 流動比率 operating cycle 營業(yè)周期Debt ratio 資產(chǎn)負債率 permanent accounts 永久性賬戶第五章Cost of goods sold 銷售成本 Cost of sales 銷貨成本Gross margin邊際收入Gross margin pencentage毛利潤率Gross profit毛利潤Gross profit pencentage毛利率Income from operations運營收入inventory存貨inventory turnover 存貨周轉(zhuǎn)Invoice 發(fā)票，收據(jù)，單證Multi-step income statement多步式利潤表Net purchases凈銷售Net sales revenue凈銷售收入Operating expenses運營成本Operating income 運營收入Other expense其他費用Other revenue其他收入Periodic inventory system 定期盤存制Perpetual inventory system永續(xù)盤存制sales銷售Sales discount銷售折扣Sales returns and allowances銷售返還補貼Sales revenue 銷售收入single-step income statement單步式利潤表第六章Average-cost method 平均成本法 Conservatism謹(jǐn)慎性原則Consistency principle 持續(xù)經(jīng)營Disclosure principle 充分性披露（原則）Firsr-in first-out(FIFO) inventory costing method 先進先出法Weighted average inventory costing method加權(quán)平均法Gross profit method 毛利潤法last-in first-out(FIFO) inventory costing method后進先出法Lower-of -cost-or-market(LCM)rule成本與市價孰低法Materiality concept重要性原則Specific indentifiction method個別確認法Specific -unit-cost method個別成本法第七章accounting information system會計信息系統(tǒng)batch processing 分批加工、成批處理cash disbursements journal cash payment journal 支票登記簿 現(xiàn)金支出日記賬cash receipts journal 現(xiàn)金收入日記賬check register 支票登記簿control account 統(tǒng)馭賬戶credit memorandum or credit memo 貸方備忘錄data warehouse 數(shù)據(jù)倉庫database 數(shù)據(jù)庫debit memorandum or debit memo 借方備忘錄、借記卡備忘錄Enterprise Resource Planning 企業(yè)文化、企業(yè)資源規(guī)劃general journal 普通日記賬general ledger 總賬hardware 硬件menu 菜單module 模板network 網(wǎng)絡(luò)online processing 在線處理、聯(lián)機處理 purchases journal 購貨日記賬sales journal 銷售日記賬server 服務(wù)器software 軟件special journal 特種日記賬、專用日記賬spreadsheet 試算表 subsidiary ledger 明細分類賬、輔助分類賬 第八章audit 審計、審核bank collection 銀行托收bank reconciliation 銀行往來對賬單、銀行存款余額調(diào)節(jié)表 bank statement 銀行對賬單、銀行結(jié)算清單check 支票computer virus 計算機病毒controller 財務(wù)主管deposit in transit 在途存款electronic funds transfer 電子資金調(diào)撥系統(tǒng)encryption 加密 firewalls 防火墻imprest system 定額備用金制度internal control 內(nèi)部控制nonsufficient funds（NSF）check 空頭支票outstanding check 在途支票、未兌付支票petty cash 零用現(xiàn)金、零用金、小額現(xiàn)款Trojan horse 木馬、特洛伊木馬voucher 付款憑證、傳票、憑單第九章Acid-test ratio酸性測試比率Aging-of-accounts method賬齡分析法Allowance of Doubtful Accounts壞賬準(zhǔn)備Allowance for uncollectible accounts壞賬準(zhǔn)備Allowance method備抵法Bad-debt expense壞賬損失Balance-sheet approach決算表平衡法Collection period收賬日期Creditor債權(quán)人Days sales in receivables應(yīng)收賬款周轉(zhuǎn)天數(shù)Debtor債務(wù)人Default on a note不履行付款義務(wù)Direct write-off method直接注銷法Discounting a note receivable應(yīng)收票據(jù)折價Dishonor of a note 沒有追索權(quán)Doubtful-account expense呆賬費用Due date到期日Income-statement approach損益表方法Interest利息Interest period計息期Interest rate利率Maker of a note出票人Maturity date到期日Maturity value到期價值Note term票據(jù)條款Payee of a note持票人（收款票據(jù)）Percent-of-sales method銷貨百分比法Principal本金Principal amount本金金額Promissory note本票Quick ratio速動比率Receivables應(yīng)收賬款Time時間Uncollectible-account expense壞賬損失第十章Accelerated depreciation method快速折舊法Amortization攤銷Brand names商標(biāo)名Capital expenditure資本支出Copyright版權(quán)Depletion expense折耗費Depreciable cost折舊成本Double-declining-balance（DDB）depreciation method雙倍余額遞減法Estimated residual value估計殘值Estimated useful life估計使用年限Extraordinary repair非常維修Franchises特許權(quán)Goodwill商譽Intangibles無形資產(chǎn)Licenses授權(quán)Ordinary repair普通修理Patent專利Plant assets固定資產(chǎn)Salvage value殘值Straight-line （SL）depreciation method直線法折舊Trademark商標(biāo)Trade name商標(biāo)名Units-of-production （UOP）depreciation method單位產(chǎn)量法第十一章accrued expense 應(yīng)計費用、預(yù)提費用accrued liability 應(yīng)計負債current portion of long-term debt 長期負債中一年內(nèi)到期的部分current maturity 本期或一年內(nèi)到期employee compensation 雇員薪酬FICA tax 聯(lián)邦保險捐助稅gross pay 工資的毛收入net pay 凈支出payroll 工薪、工資short-term note payable 短期應(yīng)付票據(jù)Social Security tax 社會保險稅unemployment compensation tax 事業(yè)補償稅withheld income tax 預(yù)扣收入稅第十三章additional paid-in capital 股本溢價authorization of stock 授權(quán)股票board of directors 董事book value 賬面價值bylaws 規(guī)章、章程chairperson 主席charter 特許權(quán)、授權(quán)common stock 普通股contributed capital 已投股本cumulative preferred stock 累計優(yōu)先股deficit 赤字、虧空dividends 股利double taxation 雙重稅收legal capital 法定資本limited liability 有限責(zé)任market value 市場價值outstanding stock 發(fā)行在外股票paid-in capital 實收資本par value 票面價值、面值preferred stock 優(yōu)先股president 總裁、董事長rate of return on common stockholdersequity普通股收益率rate of return on total assets 資產(chǎn)回報率retained earnings 留存收益return on assets 資產(chǎn)回報return on equity 所有者權(quán)益回報shareholder 股東stated value設(shè)定價值、宣稱價值、無票面值股票stock 股票stockholder 股東、股票持有者stockholders equity 所有者權(quán)益第十四章Appropriation of retained earnings 分類盈余Comprehensive income 毛利潤，綜合收入Earnings per share （EPS）每股收益Extraordinary gains and losses 營業(yè)外收入/支出Extraordinary item 異常項目Prior-period adjustment 先期調(diào)整Segment of the business 經(jīng)營部門Statement of stockholders equity 所有者權(quán)益狀況變動表Stock dividend 股票股利Stock split 股票分割（折分）Treasury stock 庫藏股第十五章Bond discount 債券折價Bond premium 債券溢價Bonds payable 應(yīng)付債券Callable bonds 可回購債券Capital lease 融資租賃Convertible bonds 可轉(zhuǎn)換債券Debentures 信用債券（無擔(dān)保債券）Discount（on a bond）折價Effective interest rate 有效利（息）率Lease 租賃Lessee 承租人Lessor 出租人Leverage 杠桿Market interest rate 投資者實際回報率Mortgage 抵押Operating lease 經(jīng)營性租賃Premium 溢價Present value 現(xiàn)值Serial bonds 系列債券Stated interest rate 票面利息率Term bonds 定期債券第十六章available-for-sale investments 可供出售投資（不以控制為目的）consolidated statements 合并會計報表controlling interest 主權(quán)益equity method 權(quán)益法foreign-currency exchange rate 匯率hedging 套期保值held-to-maturity investments 持有至到期投資long-term investment 長期投資majority interest 主權(quán)益marketable security 短期投資market-value method 市場法minority interest 小股東權(quán)益parent company 母公司short-term investment 短期投資strong currency 強通貨subsidiary company 分（子）公司trading investments 短期投資weak currency 疲軟貨幣第十八章accounts receivable turnover 應(yīng)收賬款周轉(zhuǎn)率acid-test ratio 酸性測試比率benchmarking 標(biāo)桿兒book value per share of