常用財務(wù)英語

精品精品感謝下載載感謝下載載account賬戶accountpayable應(yīng)付賬款annualreport年度報告assets資產(chǎn)audit審計auditor'sopinion審計意見書balancesheet資產(chǎn)負(fù)債表balancesheetequation資產(chǎn)負(fù)債表等式capital資本capitalstockcertificate股本證明書certifiedpublicaccountant(CPA)注冊會計師commonstock普通股compoundentry復(fù)合分錄corporation公司creditor債權(quán)人debtor債務(wù)人entity主體(會計主體)financialaccounting財務(wù)會計GAAP一般公認(rèn)會計原則generallyacceptedaccountingprinciples一般公認(rèn)會計原貝Uindependentopinion獨立意見書inventory存貨liabilities負(fù)債limitedliability有限責(zé)任managementaccounting管理會計notespayable應(yīng)付票據(jù)openaccount①未清賬；②賒賬，指賒購和記賬交易o(hù)wners'equity所有者權(quán)益paid-incapital投入資本（繳入股本）paid-incapitalinexcessofparvalue超面值繳入股本partnership合伙企業(yè)parvalue票面價值privatelyaccounting企業(yè)會計privatelyowned私有公司publicaccounting公共會計publiclyowned國有企業(yè)reliability可靠性shareholders'equity股東權(quán)益soleproprietorship獨資企業(yè)statedvalue股本statementoffinancialcondition財務(wù)狀況表statementoffinancialposition財務(wù)狀況表stockcertificate股票憑證stockholders'equity股東權(quán)益transaction交易AccountingPrincipleBoard（APB）（美國）會計準(zhǔn)則委員會accrualbasis權(quán)責(zé)發(fā)生制（應(yīng)計制）AICPA美國注冊會計師協(xié)會APBOpinions會計準(zhǔn)則委員會意見書cashbasis收付實現(xiàn)制（現(xiàn)金收付制）cashdividends現(xiàn)金股禾1cashflowstatement現(xiàn)金流量表costofgoodssold銷售成本costofsales銷售成本costrecovery成本收回depreciation折舊earnings收益（利潤）expenses費用FinancialAccountingStandardsBoard（FASB）（美國）財務(wù)會計準(zhǔn)則委員會FASBStatement財務(wù)會計委員會公告fiscalyear①會計年度（財務(wù)年度）；②財政年度income利潤（收益）incomestatement禾U潤表interimperiods期間InternationalAccountingStandardsCommittee（IASC）國際會計準(zhǔn)則委員會matching配比原則netincome凈禾U潤operatingcycle營業(yè)周期operatingstatement營業(yè)報表periodcosts期間費用productcosts制造成本profit利潤P&Lstatement損益表recognition確認(rèn)reinvestedearnings留存收益resultsofoperations損益表retainedearnings留存收益retainedincome留存收益revenue收入sales銷售額salesrevenue銷售收入SecuritiesandExchangeCommission(SEC)(美國)證券交易委員會statementofcashflows現(xiàn)金流量表statementofearnings收益表statementofincome禾U潤表statementofincomeandretainedincome損益和留存收益表statementofoperations損益表statementofretainedincome留存收益表

statementofrevenueandexpenses損益表accumulateddepreciation累計折舊allowancefordepreciation折舊備抵賬戶balance余額bookoforiginalentry原始分錄賬簿bookvalue賬面價值carryingamount賬面價值carryingvalue賬面價值charge①費用；②賒賬，指賒欠而采用記賬的方式；③留置權(quán)chartofaccount會計科目表compoundentry復(fù)合分錄continuityconvention持續(xù)經(jīng)營慣例contraaccount抵減賬戶contraasset抵減資產(chǎn)cost-benefitcriterion成本-效益標(biāo)準(zhǔn)credit貸方cross-referencing對照檢錄dataprocessing數(shù)據(jù)處理過程debit借方double-entrysystem復(fù)式記賬系統(tǒng)

generaljournal普通日記賬generalledger總分類賬goingconcernconvention持續(xù)經(jīng)營慣例journalentry日記賬分錄journalizing記錄日記賬keyingofentries分錄鎖定ledger分類賬materialityconvention重要性慣例netbookvalue賬面凈值posting過賬simpleentry簡單分錄sourcedocument原始憑證T-accountT-型賬戶trialbalance試算平衡表accountFORMat賬戶格式accrue應(yīng)計adjustingentries調(diào)整分錄adjustment調(diào)整classifiedbalancesheet分類資產(chǎn)負(fù)債表currentassets流動資產(chǎn)currentliabilities流動負(fù)債currentratio流動比率deferredcredit遞延貸項deferredrevenue遞延收入explicittransactions明計交易grossmargin毛禾Ugrossmarginpercentage毛禾U率grossprofit毛禾Ugrossprofitpercentage毛禾U率implicittransactions內(nèi)含成本multiple-stepincomestatement多步式利潤表operatingincome營業(yè)收益operatingprofit營業(yè)利潤pretaxincome稅前收益profitabilityevaluation獲利能力評估reportFORMat報告式returnonsalesratio銷售回報率returnonstockholders'equityratio股東權(quán)益回報率single-stepincomestatement單步式利潤表solvency償債能力unearnedrevenue未實現(xiàn)收入（預(yù)收賬款）workingcapital營運資本workingcapitalratio營運資本比率accountingcycle會計循環(huán)auditor審計師Chapter10annuity年金bearerinstrumentbonds債券callablebonds可贖債券，可提前兌回債券callpremium提前兌回溢價capitallease資本租賃（指融資租賃）compoundinterest復(fù)禾1compoundinterestmethod復(fù)禾U法contingentliability或有負(fù)債contractualrate合同比率convertiblebonds可兌換債券couponrate息票禾U率covenant合同條款currentyield本期收益率closingentries結(jié)賬分錄closingthebooks結(jié)賬comparativefinancialstatement比較財務(wù)報表permanentaccount永久賬戶reversingentries回轉(zhuǎn)分錄specialjournals特種日記賬temporaryaccounts臨時賬戶workingpaper工作表worksheet工作底稿accountsreceivable應(yīng)收賬款accountsreceivableturnover應(yīng)收賬款周轉(zhuǎn)率agingofaccountsreceivable應(yīng)收賬款賬齡分析法allowanceforbaddebts壞賬準(zhǔn)備allowancefordoubtfulaccounts壞賬準(zhǔn)備allowanceforuncollectible壞賬準(zhǔn)備allowancemethod備抵法averagecollectionperiod平均收賬期baddebtrecoveries壞賬收回baddebts壞賬baddebtsexpense壞賬費用cashdiscounts現(xiàn)金折扣cashequivalents現(xiàn)金等價物compensatingbalances補償性存款額daystocollectaccountreceivable應(yīng)收賬款收回天數(shù)grosssales銷售收入總額netsales銷售凈額percentageofaccountsreceivablemethod應(yīng)收賬款百分比法percentageofsalesmethod銷售百分比法conservatism穩(wěn)健性，保守性consistency一致性costofgoodsavailableforsalecostvaluation成本計價finishedgoodsinventory產(chǎn)成品存貨first-in,first-out(FIFO)先進(jìn)先出F.O.B.destinationF.O.B.shippingpointfreightin運入運費freightout運出運費grossprofittest毛利測試法holdinggain資產(chǎn)置存收益inventoryprofit存貨利潤，存貨盈利inventoryshrinkageinventoryturnover存貨周轉(zhuǎn)率inwardtransportation運入運費last-in,first-out(LIFO)后進(jìn)先出LIFOincrementLIFOlayer后進(jìn)先出存貨層次LIFOreservelower-of-cost-or-marketmethod(LCM)成本與市價孰低periodicinventorysystem存貨定期盤存制度perpetualinventorysystem存貨永續(xù)盤存制度physicalcount實物盤點rawmaterialinventory原材料存貨replacementcost重置成本retailer零售商specificidentificationmethod個別鑒定法weighted-averagecost力口權(quán)平均成本wholesaler批發(fā)商workinprocessinventory在制品write-down減值accountingsystem會計系統(tǒng)auditcommittee審計委員會bankreconciliation車艮行對賬單consignment寄銷cutofferror截止錯誤，截賬誤差ForeignCorruptPracticesAct反國外行賄法案generalcontrols——般控制inputcontrols輸入控制internalcontrol內(nèi)部控制imprestbasis定額備用金制managementreports管理報告outputcontrols輸出控制processingcontrols過程控制retailinventorymethod零售價盤存法retailmethod零售法accelerateddepreciation力口速折舊amortization攤銷basketpurchase一攬子采購betterment改造投資，改造工程投資capitalimprovement資本改造支出capitalized資本化copyright版權(quán)deferredcharges遞延費用depletion折耗depreciablevalue應(yīng)計折舊depreciationschedule折舊計戈U表disposalvalue殘值雙倍余額遞減法double-declining-balancedepreciation(DDB)雙倍余額遞減法economiclife經(jīng)濟(jì)壽命expenditures支出fixedassets固定資產(chǎn)franchises特許經(jīng)營權(quán)，專營權(quán)goodwill商譽improvement改造投資intangibleassets無形資產(chǎn)leasehold租賃權(quán)l(xiāng)easeholdimprovement租賃資產(chǎn)改良投資licenses許可(證)long-livedassets長期資產(chǎn)patents專禾U權(quán)plantassets固定資產(chǎn)residualvalue乘U余價值salvagevalue殘值scrapvalue廢料價值straight-linedepreciation直線折I日tangibleassets有形資產(chǎn)terminalvalue終值trademarks商標(biāo)unitdepr