會計專業(yè)術語詞匯表

1、會計專業(yè)術語詞匯表AAccelerated depreciation method 加速折舊法Account 賬戶Account form賬戶式資產(chǎn)負債表Account payable 應付賬款Account receivable 應收賬款Accounting 會計Accounting cycle 會計循環(huán)Accounting equation會計方程式，會計恒等式Accounting period concept會計期間假設；會計結算期假設Accounting system 會計制度；會計體系Accounts payable subsidiary ledger 應付賬款明細分類賬Accoun

2、ts receivable subsidiary ledger 應收賬款明細分類賬Accounts receivable turnover應收賬款周轉(zhuǎn)率；應收賬款周轉(zhuǎn)次數(shù)Accrual basis應計制；應收應付制；權責發(fā)生制Accrued expenses應計費用；應付(未付)費用Accrued revenues應計收入；應收未收收益Accumulated depreciation account 累計折舊賬戶Acid-test ratio酸性測試比率Activity base作業(yè)基礎Activity drivers作業(yè)驅(qū)動因素Activity-based costing 作業(yè)成本法Adju

3、sted trial balance調(diào)整后試算平衡表Adjusting entries 調(diào)整分錄Adjusting process 調(diào)整過程Administrative expenses(general expenses) 管理費用Aging the receivables 應收賬款賬齡Allowance method 備抵法Amortization 攤銷；攤提Annuity 年金Appropriation不用于分派股利的留存收益Assets 資產(chǎn)Available-for-sale security 正供出售的證券Average rate of return 平均收益率BBalanced s

4、corecard 平衡記分卡Balance of the account 賬戶余額Balance sheet資產(chǎn)負債表Bank reconciliation銀行往來對賬Betterment改良支出Bond債券Bond indenture債券信托契約Book value賬面價值Book value of a fixed asset固定資產(chǎn)賬面價值Boot補價Bottleneck 瓶頸Break-even point盈虧平衡點；保本點Budget預算Budget performance report 預算績效報告Business 公司Business entity concept 經(jīng)營實體假設Bu

5、siness stakeholder公司利益相關者Business transaction 經(jīng)營業(yè)務CCapital expenditure 資本性支出Capital expenditures budget 資本性支出預算Capital investment analysis 資本投資分析Capital leases 融資租賃Capital rationing資本的合理分配Carrying amount 賬面金額Cash現(xiàn)金Cash basis收付實現(xiàn)制Cash budget 現(xiàn)金預算Cash dividend現(xiàn)金股利Cash equivalents現(xiàn)金等價物Cash flows from f

6、inancing activities籌資活動引起的現(xiàn)金流量 Cash flows from investing activities投資活動引起的現(xiàn)金流量 Cash flows from operating activities 經(jīng)營活動引起的現(xiàn)金流量 Cash payback period 現(xiàn)金回收期Cash payments journal現(xiàn)金付款日記賬；現(xiàn)金支出日記賬Cash receipts journal現(xiàn)金收款日記賬；現(xiàn)金收入日記賬Cash short and over account現(xiàn)金余缺賬戶；現(xiàn)金溢短賬戶Chart of accounts會計科目表；賬戶一覽表Closing

7、 entries 結賬分錄Common-size statement 共同尺度報表Common stock 普通股Comprehensive income綜合收益；全面收益Consolidation 合并；聯(lián)合Continuous budgeting連續(xù)預算；永續(xù)預算Contra accounts 抵消賬戶Contra asset資產(chǎn)抵消賬戶Contract rate約定利率；票面利率Contribution margin 貢獻毛益Contribution margin ratio 貢獻毛益率Controllable expenses 可控費用Controllable variance 可控差

8、異Controller總會計師;總監(jiān)Controlling account統(tǒng)制賬戶；控制賬戶Conversion costs 加工成本Copyright版權；著作權Corporation公司；股份有限公司Cost 成本Cost accounting system 成本會計制度Cost allocation 成本分攤Cost behavior成本性態(tài)；成本特性Cost center成本中心Cost concept成本概念Cost method 成本法Cost of goods sold銷貨成本；商品銷售成本Cost of goods sold budget商品銷售成本預算Cost of merc

9、handise sold 商品銷售成本Cost of production report 生產(chǎn)成本報告Cost per equivalent unit單位約當產(chǎn)量成本Cost price approach 成本價格法Cost variance 成本差異Cost-volume-profit chart成本-產(chǎn)銷量-利潤圖；本-量-利圖Credit貸方；貸方余額；把記入貸方Credit memorandum 貸方通知單；貸項通知單Cumulative preferred stock 累計優(yōu)先股Currency exchange rate 貨幣匯率Current assets 流動資產(chǎn)Current

10、 liabilities 流動負債Current ratio 流動比率Currently attainable standards現(xiàn)行可達標準；當前可達標準DDebit借方；借方余額；記入借方Debit memorandum 借方通知單；借項通知單Decentralization 分權經(jīng)營Declining-balance depreciation method余額遞減折舊法；遞減余額折舊法Deferred expenses延期費用；遞延費用Deferred revenues遞延收入；遞延收益Deficit虧損賬；赤字賬Defined benefit plan定額養(yǎng)老金計劃Defined co

11、ntribution plan固定分擔額退休金計劃Depreciation 折舊Depreciation expense 折舊費Differential analysis差異分析；差量分析Differential revenue 差別（營業(yè)）收入Direct labor cost直接人工成本Direct labor time variance 直接人工工時差異Direct material cost直接（原）材料成本Direct materials purchases budget 直接（原）材料采購預算Direct materials quantity variance 直接（原）材料數(shù)量差

12、異Direct method 直接法Direct write -off method直接沖銷法；直接注銷法Discontinued operations 已終止經(jīng)營Discount貼現(xiàn)利息；折價；折舊Discount rate 貼現(xiàn)率Dishonored note receivable 拒付的應收票據(jù)Dividends per share 每股股利Dividend yield股息收益；股息報酬率Division 部門Doomsday ratio 現(xiàn)金比率Double-entry accounting 復試記賬法Drawing 提款EEarnings per share（EPS） on comm

13、on stock 普通股每股收益Effective interest rate method 實際利率法Effective rate of interest 實際利息率Electronic funds transfer（EFT）電子資金轉(zhuǎn)賬系統(tǒng)（制度）Elements of internal control 內(nèi)部控制要素Employee fraud雇員欺詐行為Employee7s earnings record 雇員收入檔案Equity method 權益法Equity security 權益證券Equivalent units of production 約當產(chǎn)量Ethics倫理Expens

14、es費用；支出；開支Extraordinary items非常項目；特殊項目Extraordinary repair非常修理；特別修理FFactory overhead cost工廠間接費用成本FICA tax聯(lián)邦社會保險稅（美國）Financial accounting 財務會計Financial Accounting Standards Board（FASB）財務會計準則委員會（美國）Finished goods ledger （制）成品分類賬；產(chǎn)成品分類賬First-in, First-out(FIFO) method 先進先出法Fiscal year會計年度；財政年度Fixed ass

15、ets固定資產(chǎn)Fixed costs固定費用Flexible budget彈性預算；可變預算FOB(free on board) destination 目的地交貨(價格)FOB(free on board) shipping point 裝運港交貨(價格)Free cash flow自由現(xiàn)金流Fringe benefits額外津貼；附加福利Future value未來值；終值General journal普通日記賬General ledger總賬；總分類賬Generally accepted accounting principles(GAAP) 會計公認準貝0Goal conflict目標

16、沖突Goodwill 商譽Gross pay工資總額；工薪總額Gross profit 毛利潤Gross profit method 毛利潤法HHeld-to-maturity security到期前一直持有的證券High-low method 高低點法Horizontal analysis 水平分析法IIncome from operation(Operating income)營業(yè)利潤； 經(jīng)營利潤Income statement利潤表；損益表Income summary 利潤匯總賬戶Indirect method 間接法Inflation通貨膨脹Intangible assets 無形資產(chǎn)

17、Internal controls 內(nèi)部控制Internal rate of return method內(nèi)部收益率法；內(nèi)含收益率法inventory shrinkage 存貨損耗Inventory turnover 存貨周轉(zhuǎn)率Investment center 投資中心Investments投資科目Investments turnover 投資周轉(zhuǎn)率Invoice發(fā)票；發(fā)貨單Job cost sheet分批成本計算單；定單成本賬Job order cost system 分批成本制度；定單成本制度Journal分錄簿Journal entry 日記賬分錄Journalizing編制分錄Just

18、-in-time processing 適時生產(chǎn)制LLast-in, first-out （LIFO） method 后進先出法（LIFO）Ledger總分類賬Leverage杠桿效應；舉債經(jīng)營率Liabilities負債；債務Long-term liabilities長期負債；長期債務Loss from operations 營業(yè)（經(jīng)營）虧損Lower-of-cost-or-market（LCM） method 成本與市價孰低法MManagerial accounting 管理會計Managers經(jīng)理（人員）；管理者；主管Manufacturing businesses 制造公司； 生產(chǎn)公司

19、Manufacturing cells集成制造單元Margin of safety 安全邊際Market price approach市場價格法；市價法Markup加價Master budget 總預算Matching concept 配比原則Materially concept 重要性原則Materials inventory （原）材料盤存；物資庫存Material ledger （原）材料明細分類賬Materials requisitions 領料單Maturity value 到期值Merchandise inventory商品存貨；商品庫存Merchandising business

20、 商業(yè)公司（企業(yè)）Merger兼并；合并Minority interest 少數(shù)股權Mixed cost混合性成本Multiple-step income statement 多步式利潤表NNatural business year 自然營業(yè)年度Negotiated price approach協(xié)議價格法；協(xié)商價格法Net income凈利潤Net loss凈虧損Net pay工資凈額；實付工資Net present value method 凈現(xiàn)值法Net realizable value可變現(xiàn)凈值；凈變現(xiàn)值Nonparticipating preferred stock非參加分紅的優(yōu)先股；

21、無分紅權的優(yōu)先股Notes receivable 應收票據(jù)Number of days sales in receivables應收銷售款周轉(zhuǎn)天數(shù)；應收銷售款在途天數(shù)Number of days sales in inventory 存貨周轉(zhuǎn)天數(shù)Number of times the interest charges are earned 凈利潤相對于利息的倍數(shù)OObjective concept 客觀性原則Operating leases營業(yè)（經(jīng)營）租賃Operating leverage營業(yè)（經(jīng)營）杠桿（率）Opportunity cost 機會成本Other expenses其他費用；其

22、他支出Other income其他收益；其他收入Outstanding stock 發(fā)行在外的股票；流通在外的股票O(jiān)verapplied factory overhead多分配制造費用；多分配間接費用Owners equity業(yè)主權益；業(yè)主產(chǎn)權PPaid-in capital實收資本；實繳資本Par,平價；票面價值Parent company 母公司Partnership合伙公司；合營公司Patents專利；專利權Payroll工薪總額；工資總額Payroll register工資表；工薪登記表Period costs期間成本；期間費用Periodic inventory system 實地盤

23、存制Perpetual inventory system 永續(xù)盤存制Physical inventory 實地盤存Pooling-of-interests method權益聯(lián)營法；利益共享經(jīng)營法Post-closing trial balance 結賬后試算表Posting 過賬Postretirement benefits退休后的福利權利Predetermined factory overhead rate 預定制造費用率Preferred stock 優(yōu)先股Premium溢價；升水Prepaid expenses預付費用；預支費用Present value 現(xiàn)值present value

24、concept 現(xiàn)值概念Present value index 現(xiàn)值系數(shù)Present value of an annuity 年金現(xiàn)值Price-earnings ratio 市盈率Prior-period adjustments 前期調(diào)整Proceeds貼現(xiàn)凈收入Process cost system 分步成本法Process manufactures 工序制造商Product cost concept產(chǎn)品成本概念Product cost生產(chǎn)成本Production budget 生產(chǎn)預算Profitability 盈利能力Profit centre利潤中心Profit margin銷售利

25、潤率Profit-volume chart利潤-銷售量圖；利-量圖Promissiory note 本票；期票Property, plant, and equipment 財產(chǎn)、廠房和設備Proprietorship 獨資公司Purchase method購買法；盤購法Purchases discounts 購貨折舊Purchase journal購貨日記賬Purchase returns and allowances 購貨退回及折讓QQuick ratio速動比率Quick assets速動資產(chǎn)RRate earned on common stockholders7 equity 普通股東權

26、益報酬率Rate earned on stockholders7 equity 股權收益率Rate earned on total assets總資產(chǎn)報酬率；總資產(chǎn)利潤率Rate of return on investment (ROI)投資報酬率；投資收益率Ratio of fixed assets to long-term liabilities 固定資產(chǎn)對長期負債之比Ratio of liabilities to stockholders7 equity負債對股東權益比率；債務股權比率Ratio of net sales to assets銷售凈額對資產(chǎn)比率Receivables應收賬款

27、Receiving report 收貨(料)單Relevant range 相關范圍Report form 報告式Residual income剩余收益；剩余所得Residual value殘值；剩余價值Responsibility accounting 責任會計Retail inventory method 零售價盤存法Retained earnings 留存收益Revenue營業(yè)收入Revenue expenditures 收益性支出Revenue journal營業(yè)收入日記賬Revenue recognition concept 營業(yè)收入確認原則SSales budget銷貨預算Sale

28、s discounts銷售折扣；銷貨折扣Sales mix銷售組合Sales returns and allowances 銷貨退回及折讓Selling expense銷售費用；推銷費用Services businesses 服務性公司Services department charges服務部門費用；輔助部門費用Single-step income statement 單步式損益表Sinking fund償債基金Slide移位Solvency償債能力；償付能力Special journals特種日記賬Standard cost標準成本Standard cost systems 標準成本制度S

29、tated value設定價值；公布價值Statement of cash flows 現(xiàn)金流量表Statement of owners equity 業(yè)主權益（變動）表；業(yè)主資本（變動）表Statement of stockholders 7equity 股票權益（變動）表；股東資本（變動）表Static budget靜態(tài)預算Stock 股本Stock dividend股票股利；股票股息；股份紅利Stock splict股份分割；股票拆細Stockholders 股東Stockholders7 equity 股東權益Straight-line depreciation method 直線折舊法Subsidiary company 子公司； 附屬公司Subsidiary ledger 明細分類賬Sum-of-the-years-digits depreciation method 年數(shù)總和折舊法Sunk cost沉沒成本TT account T形賬戶； 丁”字賬戶Target cost co