常用財務(wù)會計專業(yè)術(shù)語表AI

1、AAASB(Australian Accounting Standards Board)澳大利亞會計準(zhǔn)則委員會Abnormal shortages非正常短缺Absences，（職工）缺勤， compensated （職工）已獲補(bǔ)償?shù)娜鼻贏ccounting，會計， ethics in 會計職業(yè)道德Accounting cycle：會計循環(huán)： adjusted trial balance 調(diào)整后試算表 adjusting entries 調(diào)整分錄 closing 結(jié)賬；結(jié)轉(zhuǎn) journalizing編制分錄 post-closing trial balance結(jié)賬后試算表 posting過賬 p

2、reparing financial statement編制財務(wù)報表 reversing entries轉(zhuǎn)回分錄 steps of會計循環(huán)中的各個步驟 transactions and other event交易及其他事項 identifying/recording確認(rèn)/記錄 trial balance試算表Accounting information system會計信息系統(tǒng)Accounting policies：會計政策： on balance sheet資產(chǎn)負(fù)債表上的會計政策 disclosure of會計政策的披露Accounting principle會計原則；會計原理Account

3、ing Principles Board(APB)會計原則委員會Accounting Research Bulletins會計研究公報：Accounting standards會計準(zhǔn)則；會計標(biāo)準(zhǔn)Accounts payable(s)應(yīng)付賬款A(yù)ccounts receivable(s)應(yīng)收賬款 ages of應(yīng)收賬款賬齡 net, accounts receivable應(yīng)收賬款凈額 recognition of應(yīng)收賬款的確認(rèn) trade商業(yè)應(yīng)收賬款 uncollectible不可收回的應(yīng)收賬款 valuation of應(yīng)收賬款的計價Accounts receivable written off應(yīng)

4、收賬款的注銷Accrual basis accounting：權(quán)責(zé)發(fā)生制會計： cash basis accounting vs.收付實現(xiàn)制會計對權(quán)責(zé)發(fā)生制會計Accrued expenses應(yīng)計費(fèi)用Accrued interest應(yīng)計利息Accrued revenue(s)應(yīng)計收入Accumulated depreciation累計折舊；累積折舊Acid-test ratio速動比率Acquisition costs購置成本；取得成本Actually refinancing實際再籌資本；實際資本調(diào)整Actuarial present value實際現(xiàn)值A(chǔ)ctuaries保險精算師；保險（業(yè)務(wù)

5、）計算員Additions增置，擴(kuò)建（即資本支出）Additional paid-in capital追加繳入資本；資本溢價；實收資本溢價Adjunct account附加賬戶Adjusted trial balance調(diào)整后試算表Administrative expense管理費(fèi)用；行政費(fèi)用Adverse opinion否定意見After-closing trial balance結(jié)賬后的試算表Age of accounts receivables應(yīng)收賬款賬齡AICPA Special Committee on Financial Reporting美國注冊會計師協(xié)會財務(wù)報告專門委員會報告A

6、llowance method備抵法Code of Professional Conduct美國注冊會計師協(xié)會職業(yè)行為準(zhǔn)則Amortization：攤銷： of bonds 債券攤銷 effective-interest method實際利率法Annual reports年度報告；年報Annuity(-ies)年金Annuity due：期初年金；預(yù)付年金：AROs(asset retirement obligations)資產(chǎn)退役（報廢）負(fù)債Arrears：拖欠款項： dividend in 積欠股利；拖欠股利Artificial loss人為損失Artistic-related intan

7、gible assets與藝術(shù)有關(guān)的無形資產(chǎn)Asset expenditures資產(chǎn)支出Asset turnover ratio資產(chǎn)周轉(zhuǎn)率Asset valuation資產(chǎn)計價Attribution period分配期間Available-for-sale securities可供銷售證券Average days to sell inventory平均存貨銷售天數(shù)BBad debts壞賬Bad debts expense壞賬費(fèi)用Badwill負(fù)商譽(yù)Balance sheet(s)：資產(chǎn)負(fù)債表；平衡表： comparative比較資產(chǎn)負(fù)債表 events after preparation of

8、資產(chǎn)負(fù)債表日后事項 presentation of資產(chǎn)負(fù)債表的列報Bank accounts銀行賬戶；銀行戶頭Bank charges銀行手續(xù)費(fèi)Bank overdrafts銀行透支Bank reconciliation銀行往來調(diào)節(jié)表Bargain purchases，廉價購入，Basket purchase一攬子購置Bearer(coupon) bonds無記名債券"Big GAAP versus little GAAP"大公認(rèn)會計原則對小公認(rèn)會計原則Bonds：債券；契約： Discount bonds：折價債券 effective-interest method fo

9、r債券的實際利率法 and extinguishment of debt債券與債務(wù)清償 face value of債券的票面價值 and interest dates債券與計息日 issuance of發(fā)行債券 premium債券溢價Bond amortization，債券的攤銷，Bond Indentures債券契約Bonds payable：應(yīng)付債券： and contra accounts應(yīng)付債券與對銷分錄Bonus agreements獎金協(xié)議Bonus payments，紅利支付，Book value(bonds)（債券）賬面價值Borrowing arrangements借款安排B

10、usiness combinations，企業(yè)合并，Business-method patents特許經(jīng)營權(quán)Buyback(s)回購（股份、債券） of treasury stock 回購庫存股份Buyback agreements回購協(xié)議CCallable preferred可贖回優(yōu)先股Call option認(rèn)購期權(quán)；看漲期權(quán)Capital allocation資本配置Capital expenditures資本支出；基建支出Capitalization period資本化的期間Capital lease融資租賃Capital maintenance approach資本保全方法Capita

11、l stock股本Capital structure資本結(jié)構(gòu)Carrybacks，移前扣除，結(jié)轉(zhuǎn)前期扣除，Carryforwards，移后扣除，結(jié)轉(zhuǎn)后期扣除，Carrying amounts賬面金額Cash and cash equivalents：現(xiàn)金及現(xiàn)金等價物：Cash basis accounting：收付實現(xiàn)制會計： modified cash basis修正的收付實現(xiàn)制會計Cash debt coverage ratio現(xiàn)金償債能力比率Cash discounts現(xiàn)金折扣Cash dividends：現(xiàn)金股利： on common stock 普通股現(xiàn)金股利 on treasury

12、 stock 庫存股現(xiàn)金股利Cash dividends payable應(yīng)付現(xiàn)金股利Cash flow hedge現(xiàn)金流量套期保值Cash over account現(xiàn)金溢余賬戶Cash rebates現(xiàn)金回扣CDs (certificates of deposits)存款單；存款證Ceiling (upper)上限（較高的）Changes in accounting estimate會計估計變更Change(s) in accounting principle：會計原則變更：Checks：支票： bouncing支票跳票 outstanding未兌現(xiàn)支票 paper紙質(zhì)支票 postdated

13、遠(yuǎn)期支票；期票Checkfree免檢(公司)ChexSystems不良信用記錄系統(tǒng)Claims索賠Closing結(jié)賬；結(jié)轉(zhuǎn)Closing entries結(jié)賬分錄；結(jié)賬記錄Closing prices收盤價；收市價Code of Professional Conduct (AICPA)（美國注冊會計師協(xié)會）職業(yè)行為守則；專業(yè)操守守則Collaterized receivables作抵押的應(yīng)收賬款Combination methods for depreciation綜合折舊法Combined statement合并報表Commercial paper商業(yè)票據(jù)Commercial substanc

14、e商業(yè)實質(zhì)Commitments,承諾， disclosure of 承諾的披露Committee on accounting procedure(CAP)會計程序委員會Commodity-backed bonds與商品綁定債券Comparative analysis比較分析Compensated absences帶薪缺勤Compensating balances抵銷余額；補(bǔ)償性存款Convertible preferred stock可轉(zhuǎn)換優(yōu)先股Comprehensive income綜合收益；全面收益Condensed income statements簡明收益表Conditional e

15、xpenses有條件的支出Consigned goods寄銷品Consignment shipment寄銷發(fā)貨Contingencies或有事項Contingent liabilities或有負(fù)債Continuing franchise fees持續(xù)特許權(quán)費(fèi)用Continuously compounded連續(xù)復(fù)利Contra accounts,對銷賬戶，Contract-related intangible assets合同相關(guān)的無形資產(chǎn)Copyrights版權(quán)Cost-benefit constraint成本效益約束Cost flow assumption成本流轉(zhuǎn)假設(shè) period cost

16、s 期間成本 product costs 產(chǎn)品成本Cost of goods available for sales or use供出售或使用商品的成本Cost of goods sold銷貨成本Cost-to-cost basis成本百分比法Cost-to-retail ratio零售成本率Coupons息票；贈券Credit quality信貸質(zhì)量Credit risk信貸風(fēng)險Credit squeeze信貸緊縮Current cash debt coverage ratio債務(wù)現(xiàn)金償付比率Current maturities of long-term debt即將到期的長期負(fù)債；一年內(nèi)到

17、期的長期負(fù)債Current ratios流動比率Customer-related intangible assets與顧客有關(guān)的無形資產(chǎn)DDate of declaration(stock dividends)（股利）宣布發(fā)放日Date of payment(stock dividends)（股利）支付日Date of record(stock dividends)（股利）記錄日Debenture bonds債券Debt ratings債務(wù)評級Debt to total assets ratio資產(chǎn)負(fù)債率Declining-balance method余額遞減法Decreasing-charg

18、e methods for depreciation遞減折舊法Defaults違約；拖欠；失職Deferred annuities遞延年金Deferred income taxes遞延所得稅Deferred tax asset遞延稅項資產(chǎn)Deferred tax benefits遞延稅款收益Deferred tax consequences遞延稅款結(jié)果Deferred tax expense遞延稅款費(fèi)用Deferred tax liabilities遞延稅項負(fù)債Depletion：（礦產(chǎn)資源的）損耗： and liquidating dividends（礦產(chǎn)資源的）損耗與清算性股利Deposi

19、ts:存款；保證金；定金；押金： legally restricted 法定存款；法定限制保證金 in transit 在途存款Derivatives：衍生工具；衍生產(chǎn)品： hedging 套期；對沖交易；套頭交易Designated market value指定市場價值Development costs 開發(fā)成本Discontinued operations中止經(jīng)營；中止業(yè)務(wù)Discount notes貼現(xiàn)票據(jù)Discount rate,折扣率；貼現(xiàn)率，Dividends股利；股息 liquidating 清算性股利 property財產(chǎn)股利Dividend in arrears積欠股利；拖

20、欠股利Dividends payable應(yīng)付股利Dividend policy股利政策Dividend preferences股利的附加條件Dividend yield股息率Double-declining-balance method雙倍余額遞減法Double-entry accounting system復(fù)式記賬會計體系Dow Jones道瓊斯Dupont杜邦EEarned revenues已獲收入Earnings management盈余管理Earnings per common share 普通股每股收益Economic substance經(jīng)濟(jì)實質(zhì)Effective yield實際報酬

21、Employee payroll deductions職工薪水的扣款Employee-related liabilities與職工相關(guān)的負(fù)債Enacted tax rate法定稅率Ending inventory,期末庫存Entries:記錄；分錄adjusting調(diào)整分錄reversing轉(zhuǎn)回分錄Equity method：權(quán)益法：Equity securities股本證券；權(quán)益性證券Ethics道德規(guī)范Exchange rate risk匯率風(fēng)險Excise tax消費(fèi)稅Expectations gap期望差距Extinguishment of debt債務(wù)清償Extraordinary

22、gains非常收益Extraordinary items非常項目Extraordinary losses非常損失FFace rate(interest)票面利率Face value(bonds)（債券）面值Factors銷售代理商；應(yīng)收賬款代理商Factoring receivables應(yīng)收賬款讓受Fair-value hedge公允價值套期Feedback value反饋價值Financial Accounting Foundation財務(wù)會計基金會Financial engineering財務(wù)操縱Financial flexibility財務(wù)彈性Financial forecasts財務(wù)預(yù)

23、測Financial income財務(wù)收入Financial instruments金融工具；金融票據(jù)Financial liquidity財務(wù)清償能力；資金流動性Financial markets金融市場Financial position,財務(wù)狀況Financing activities財務(wù)活動；籌資活動；融資活動Financing agreement融資協(xié)議Fixed assets固定資產(chǎn)Floating-rate mortgage浮動利率抵押Floor(lower)底價（較低的）f.o.b.(free on board)destination目的地離岸價格Foreign currenc

24、y外匯套期；外匯對沖交易Franchise(s)專營權(quán)；特許權(quán)Free cash flow自由現(xiàn)金流量Free on board(f.o.b.)destination目的地離岸價格Freight costs運(yùn)費(fèi)成本Fund(term)基金（術(shù)語）Future value:終值：of annuity年金的終值of deferred annuity遞延年金終值of ordinary annuity普通年金的終值GGAAP, see Generally Accepted Accounting Principles公認(rèn)會計原則Gains利益；利得Gain contingencies或有利得Gains trading交易利得General checking account普通支票賬戶General indexes綜合指數(shù)General journal entry普通日記賬分錄General ledger總分類賬；總賬Going concern concept持續(xù)經(jīng)營概念Goods in transit在途商品；付運(yùn)中貨品Goodwill商譽(yù)Grant date授予日Gross margin percentage毛利率Gross profit percentage毛利率Guarante