会计专业术语词汇表

1、会计专业术语词汇表AAccelerated depreciation method 加速折旧法Account 账户Account form账户式资产负债表Account payable 应付账款Account receivable 应收账款Accounting 会计Accounting cycle 会计循环Accounting equation会计方程式，会计恒等式Accounting period concept会计期间假设；会计结算期假设Accounting system 会计制度；会计体系Accounts payable subsidiary ledger 应付账款明细分类账Accoun

2、ts receivable subsidiary ledger 应收账款明细分类账Accounts receivable turnover应收账款周转率；应收账款周转次数Accrual basis应计制；应收应付制；权责发生制Accrued expenses应计费用；应付(未付)费用Accrued revenues应计收入；应收未收收益Accumulated depreciation account 累计折旧账户Acid-test ratio酸性测试比率Activity base作业基础Activity drivers作业驱动因素Activity-based costing 作业成本法Adju

3、sted trial balance调整后试算平衡表Adjusting entries 调整分录Adjusting process 调整过程Administrative expenses(general expenses) 管理费用Aging the receivables 应收账款账龄Allowance method 备抵法Amortization 摊销；摊提Annuity 年金Appropriation不用于分派股利的留存收益Assets 资产Available-for-sale security 正供出售的证券Average rate of return 平均收益率BBalanced s

4、corecard 平衡记分卡Balance of the account 账户余额Balance sheet资产负债表Bank reconciliation银行往来对账Betterment改良支出Bond债券Bond indenture债券信托契约Book value账面价值Book value of a fixed asset固定资产账面价值Boot补价Bottleneck 瓶颈Break-even point盈亏平衡点；保本点Budget预算Budget performance report 预算绩效报告Business 公司Business entity concept 经营实体假设Bu

5、siness stakeholder公司利益相关者Business transaction 经营业务CCapital expenditure 资本性支出Capital expenditures budget 资本性支出预算Capital investment analysis 资本投资分析Capital leases 融资租赁Capital rationing资本的合理分配Carrying amount 账面金额Cash现金Cash basis收付实现制Cash budget 现金预算Cash dividend现金股利Cash equivalents现金等价物Cash flows from f

6、inancing activities筹资活动引起的现金流量 Cash flows from investing activities投资活动引起的现金流量 Cash flows from operating activities 经营活动引起的现金流量 Cash payback period 现金回收期Cash payments journal现金付款日记账；现金支出日记账Cash receipts journal现金收款日记账；现金收入日记账Cash short and over account现金余缺账户；现金溢短账户Chart of accounts会计科目表；账户一览表Closing

7、 entries 结账分录Common-size statement 共同尺度报表Common stock 普通股Comprehensive income综合收益；全面收益Consolidation 合并；联合Continuous budgeting连续预算；永续预算Contra accounts 抵消账户Contra asset资产抵消账户Contract rate约定利率；票面利率Contribution margin 贡献毛益Contribution margin ratio 贡献毛益率Controllable expenses 可控费用Controllable variance 可控差

8、异Controller总会计师;总监Controlling account统制账户；控制账户Conversion costs 加工成本Copyright版权；著作权Corporation公司；股份有限公司Cost 成本Cost accounting system 成本会计制度Cost allocation 成本分摊Cost behavior成本性态；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销货成本；商品销售成本Cost of goods sold budget商品销售成本预算Cost of merc

9、handise sold 商品销售成本Cost of production report 生产成本报告Cost per equivalent unit单位约当产量成本Cost price approach 成本价格法Cost variance 成本差异Cost-volume-profit chart成本-产销量-利润图；本-量-利图Credit贷方；贷方余额；把记入贷方Credit memorandum 贷方通知单；贷项通知单Cumulative preferred stock 累计优先股Currency exchange rate 货币汇率Current assets 流动资产Current

10、 liabilities 流动负债Current ratio 流动比率Currently attainable standards现行可达标准；当前可达标准DDebit借方；借方余额；记入借方Debit memorandum 借方通知单；借项通知单Decentralization 分权经营Declining-balance depreciation method余额递减折旧法；递减余额折旧法Deferred expenses延期费用；递延费用Deferred revenues递延收入；递延收益Deficit亏损账；赤字账Defined benefit plan定额养老金计划Defined co

11、ntribution plan固定分担额退休金计划Depreciation 折旧Depreciation expense 折旧费Differential analysis差异分析；差量分析Differential revenue 差别（营业）收入Direct labor cost直接人工成本Direct labor time variance 直接人工工时差异Direct material cost直接（原）材料成本Direct materials purchases budget 直接（原）材料采购预算Direct materials quantity variance 直接（原）材料数量差

12、异Direct method 直接法Direct write -off method直接冲销法；直接注销法Discontinued operations 已终止经营Discount贴现利息；折价；折旧Discount rate 贴现率Dishonored note receivable 拒付的应收票据Dividends per share 每股股利Dividend yield股息收益；股息报酬率Division 部门Doomsday ratio 现金比率Double-entry accounting 复试记账法Drawing 提款EEarnings per share（EPS） on comm

13、on stock 普通股每股收益Effective interest rate method 实际利率法Effective rate of interest 实际利息率Electronic funds transfer（EFT）电子资金转账系统（制度）Elements of internal control 内部控制要素Employee fraud雇员欺诈行为Employee7s earnings record 雇员收入档案Equity method 权益法Equity security 权益证券Equivalent units of production 约当产量Ethics伦理Expens

14、es费用；支出；开支Extraordinary items非常项目；特殊项目Extraordinary repair非常修理；特别修理FFactory overhead cost工厂间接费用成本FICA tax联邦社会保险税（美国）Financial accounting 财务会计Financial Accounting Standards Board（FASB）财务会计准则委员会（美国）Finished goods ledger （制）成品分类账；产成品分类账First-in, First-out(FIFO) method 先进先出法Fiscal year会计年度；财政年度Fixed ass

15、ets固定资产Fixed costs固定费用Flexible budget弹性预算；可变预算FOB(free on board) destination 目的地交货(价格)FOB(free on board) shipping point 装运港交货(价格)Free cash flow自由现金流Fringe benefits额外津贴；附加福利Future value未来值；终值General journal普通日记账General ledger总账；总分类账Generally accepted accounting principles(GAAP) 会计公认准贝0Goal conflict目标

16、冲突Goodwill 商誉Gross pay工资总额；工薪总额Gross profit 毛利润Gross profit method 毛利润法HHeld-to-maturity security到期前一直持有的证券High-low method 高低点法Horizontal analysis 水平分析法IIncome from operation(Operating income)营业利润； 经营利润Income statement利润表；损益表Income summary 利润汇总账户Indirect method 间接法Inflation通货膨胀Intangible assets 无形资产

17、Internal controls 内部控制Internal rate of return method内部收益率法；内含收益率法inventory shrinkage 存货损耗Inventory turnover 存货周转率Investment center 投资中心Investments投资科目Investments turnover 投资周转率Invoice发票；发货单Job cost sheet分批成本计算单；定单成本账Job order cost system 分批成本制度；定单成本制度Journal分录簿Journal entry 日记账分录Journalizing编制分录Just

18、-in-time processing 适时生产制LLast-in, first-out （LIFO） method 后进先出法（LIFO）Ledger总分类账Leverage杠杆效应；举债经营率Liabilities负债；债务Long-term liabilities长期负债；长期债务Loss from operations 营业（经营）亏损Lower-of-cost-or-market（LCM） method 成本与市价孰低法MManagerial accounting 管理会计Managers经理（人员）；管理者；主管Manufacturing businesses 制造公司； 生产公司

19、Manufacturing cells集成制造单元Margin of safety 安全边际Market price approach市场价格法；市价法Markup加价Master budget 总预算Matching concept 配比原则Materially concept 重要性原则Materials inventory （原）材料盘存；物资库存Material ledger （原）材料明细分类账Materials requisitions 领料单Maturity value 到期值Merchandise inventory商品存货；商品库存Merchandising business

20、 商业公司（企业）Merger兼并；合并Minority interest 少数股权Mixed cost混合性成本Multiple-step income statement 多步式利润表NNatural business year 自然营业年度Negotiated price approach协议价格法；协商价格法Net income净利润Net loss净亏损Net pay工资净额；实付工资Net present value method 净现值法Net realizable value可变现净值；净变现值Nonparticipating preferred stock非参加分红的优先股；

21、无分红权的优先股Notes receivable 应收票据Number of days sales in receivables应收销售款周转天数；应收销售款在途天数Number of days sales in inventory 存货周转天数Number of times the interest charges are earned 净利润相对于利息的倍数OObjective concept 客观性原则Operating leases营业（经营）租赁Operating leverage营业（经营）杠杆（率）Opportunity cost 机会成本Other expenses其他费用；其

22、他支出Other income其他收益；其他收入Outstanding stock 发行在外的股票；流通在外的股票Overapplied factory overhead多分配制造费用；多分配间接费用Owners equity业主权益；业主产权PPaid-in capital实收资本；实缴资本Par,平价；票面价值Parent company 母公司Partnership合伙公司；合营公司Patents专利；专利权Payroll工薪总额；工资总额Payroll register工资表；工薪登记表Period costs期间成本；期间费用Periodic inventory system 实地盘

23、存制Perpetual inventory system 永续盘存制Physical inventory 实地盘存Pooling-of-interests method权益联营法；利益共享经营法Post-closing trial balance 结账后试算表Posting 过账Postretirement benefits退休后的福利权利Predetermined factory overhead rate 预定制造费用率Preferred stock 优先股Premium溢价；升水Prepaid expenses预付费用；预支费用Present value 现值present value

24、concept 现值概念Present value index 现值系数Present value of an annuity 年金现值Price-earnings ratio 市盈率Prior-period adjustments 前期调整Proceeds贴现净收入Process cost system 分步成本法Process manufactures 工序制造商Product cost concept产品成本概念Product cost生产成本Production budget 生产预算Profitability 盈利能力Profit centre利润中心Profit margin销售利

25、润率Profit-volume chart利润-销售量图；利-量图Promissiory note 本票；期票Property, plant, and equipment 财产、厂房和设备Proprietorship 独资公司Purchase method购买法；盘购法Purchases discounts 购货折旧Purchase journal购货日记账Purchase returns and allowances 购货退回及折让QQuick ratio速动比率Quick assets速动资产RRate earned on common stockholders7 equity 普通股东权

26、益报酬率Rate earned on stockholders7 equity 股权收益率Rate earned on total assets总资产报酬率；总资产利润率Rate of return on investment (ROI)投资报酬率；投资收益率Ratio of fixed assets to long-term liabilities 固定资产对长期负债之比Ratio of liabilities to stockholders7 equity负债对股东权益比率；债务股权比率Ratio of net sales to assets销售净额对资产比率Receivables应收账款

27、Receiving report 收货(料)单Relevant range 相关范围Report form 报告式Residual income剩余收益；剩余所得Residual value残值；剩余价值Responsibility accounting 责任会计Retail inventory method 零售价盘存法Retained earnings 留存收益Revenue营业收入Revenue expenditures 收益性支出Revenue journal营业收入日记账Revenue recognition concept 营业收入确认原则SSales budget销货预算Sale

28、s discounts销售折扣；销货折扣Sales mix销售组合Sales returns and allowances 销货退回及折让Selling expense销售费用；推销费用Services businesses 服务性公司Services department charges服务部门费用；辅助部门费用Single-step income statement 单步式损益表Sinking fund偿债基金Slide移位Solvency偿债能力；偿付能力Special journals特种日记账Standard cost标准成本Standard cost systems 标准成本制度S

29、tated value设定价值；公布价值Statement of cash flows 现金流量表Statement of owners equity 业主权益（变动）表；业主资本（变动）表Statement of stockholders 7equity 股票权益（变动）表；股东资本（变动）表Static budget静态预算Stock 股本Stock dividend股票股利；股票股息；股份红利Stock splict股份分割；股票拆细Stockholders 股东Stockholders7 equity 股东权益Straight-line depreciation method 直线折旧法Subsidiary company 子公司； 附属公司Subsidiary ledger 明细分类账Sum-of-the-years-digits depreciation method 年数总和折旧法Sunk cost沉没成本TT account T形账户； 丁”字账户Target cost co