中英文会计词汇对照表

中英文词汇对比表AAbove-the-lineitems线上项目Absences,compensated缺勤，带薪假期Absorptioncosting完全成本法Absorptioncostingincomestatement完全成本法下的损益表Accelerateddepreciationmethod加速折旧法Account(s)账户；会计科目analyzingandsummarizingtransactionsin在账户中分析和总结经济业务analyzing分析性账户balanceof账户余额cashshortandover现金余缺账户characteristicsof账户的特点chartof会计科目表clearing清理账户contraorcontraasset抵减或资产抵减账户controlling操纵账户estimateofuncollectible坏账可能expandedchartof扩充的会计科目表feesearnedon服务收费incomestatement损益表账户normalbalancesof账户的正常余额other其他账户real实账户statementof账单temporaryornominal临时性账户或虚账户usefulnessof账户的有用性Accountform账户式Accountpayable应付账款Accountreceivable应收账款Accounting会计；会计学differencesbetweenmanagerialandfinancial治理会计与财务会计的区不double-entry复式会计financialandmanagerial财务会计与治理会计financial财务会计management治理会计managerial治理会计private内部会计；私营企业会计professionof会计职业public公共会计responsibility责任会计Accountingcycle会计循环foramerchandisingbusiness商业企业会计循环Accountingequation会计恒等式businesstransactionsand经济业务与会计恒等式Accountingfields,specialized会计领域，专门会计领域Accountingfor会计bondinvestments债券投资的会计处理bondspayable应付债券的会计处理costcenters,responsibility成本中心会计，成本中心责任会计depreciation折旧会计dividends股利的会计处理exchangesofsimilarfixedassets,reviewof相似固定资产交换的会计处理，相似固定资产交换会计处理的回忆exchangesofsimilarfixedassets,summaryillustration相似固定资产交换的会计处理，总结——相似固定资产交换的会计处理investmentsinstocks股票投资的会计处理limitedliabilitycorporations有限责任公司的会计处理merchandisetransactions,illustrationof商品交易会计，商品交易会计介绍notesreceivable应收票据的会计处理partnerships合伙企业的会计处理profitcenters,responsibility利润中心会计，利润中心责任会计uncollectibles,allowancemethod坏账会计，坏账会计处理的备抵法uncollecubles,directwrite-offmethodof坏账会计，坏账会计处理的直接注销法Accountinginbusiness,roleof商业中的会计，会计在商业中的角色Accountinginformationandthestakeholdersofabusiness会计信息与企业利益相关者Accountingperiodconcept会计期间概念Accountingprinciples(GAAP),generallyaccepted公认会计原则Accountingprinciples,changesin会计原则，会计原则变更Accountingrateofreturn会计回报率Accountingsystem(s)会计系统；会计制度basic差不多会计系统computerized电算化会计系统cost成本会计系统formerchandisers商业会计系统forpayrollandpayrolltaxes工资和工资税会计系统manual手工会计系统Accountingsystemoverview,cost会计系统概述；成本会计系统概述Accountingtreatmentsofcontingentliabilities或有负债的会计处理Accountsforaperiodicinventorysystem,chartof定期盘存制账户定期盘存制会计科目表Accountspayable应付账款Accountspayablecontrolandsubsidiaryledger应付账款操纵和明细分类账Accountspayablesubsidiaryledger应付账款明细分类账Accountsreceivable应收账款agingof应收账款账龄分析Accountsreceivableanalysis应收账款分析Accountsreceivablecontrolandsubsidiaryledger应收账款操纵和明细分类账Accountsreceivablesubsidiaryledger应收账款明细分类账Accountsreceivableturnover应收账款周转率Accrualbasis应计制；权责发生制Accruals应计收入或费用deferralsand递延和应计收入或费用Accruedassets应计资产Accruedexpense(s)应计费用Accruedexpensespayable应计应付费用Accruedfees应计收费Accruedliabilities应计负债Accruedrevenues应计收入Accruedwages应计工资Accumulateddepreciation累计折旧Accumulatedothercomprehensiveincome累计其他全面收益Acid-testratio速动比率；酸性测试比率Acquiringfixedassets,stagesof猎取固定资产，猎取固定资产时期Activitybase(s)作业基础Activitybaseproductcostcalculations作业基础产品成本计算Activitybaseusagequantities,estimated作业基础耗用量，可能作业基础耗用量Activitydriver{s)作业动因Activityrates作业率Activity-basedcosting(ABC),作业成本计算法Adjustedtrialbalance调整后试算平衡表Adjustedtrialbalancecolumns调整后试算平衡表栏Adjustingandclosingentries调整分录和结账分录Adjustingentries调整分录ledgerwith分类账调整分录recording记录调整分录Adjustingprocess调整过程Adjustmentprocess,summaryof调整过程，调整过程总结Adjustments,summaryofbasic调整，差不多调整总结Adjustmentscolumns调整栏Adjustmentstonetincome-indirectmethod净收益调整－间接法Administrativeexpenses治理费用Affiliatedcompanies联营公司；附属公司Agingofaccountsreceivable应收账款账龄分析Agingthereceivables应收账款账龄分析Allocatingincometaxes分配所得税Allocation,cost分配，成本分配Allocationbase分配基础Allowance,purchase折让，购货折让Allowanceaccount,write-offsto备抵账户；备抵账户注销Allowancemethod备抵法Allowancemethodofaccountingforuncollectibles坏账会计处理的备抵法Alternateentitycharacteristics,comparison不同实体特征，不同实体特征的比较Alternateentityforms,equityreportingfor不同实体形式，不同实体形式的权益报告Alternativefinancingplans,effectof可选择的筹资打算，可选择筹资打算的效果Amortization摊销(bondinvestments)（债券投资）effectiveinterestratemethodof摊销的实际利率法ofdiscountbytheinterestmethod实际利率法下折价的摊销ofdiscountonbondspayable应付债券折价摊销ofpremiumbytheinterestmethod实际利率法下溢价的摊销ofpremiumonbondspayable应付债券溢价摊销Amortizingabonddiscount分期偿还债券折价Amortizingabondpremium分期偿还债券溢价Amount,presentvalueof数量；金额，数量、金额的现值Analysis分析accountsreceivable应收账款分析assumptionsofcost-volume-profit本－量－利分析的假设capitalinvestment资本投资分析cost-volume-profit本－量－利分析currentposition流淌（现行）状况分析differential差异分析factorsthatcomplicatecapitalinvestment使资本投资复杂化的因素graphicapproachtocost-volume-profit本－量－利分析的图解方法horizontal水平分析inventory存货分析mathematicalapproachtocost-volume-profit本－量－利分析的数学方法natureofcapitalinvestment资本性投资的性质netpresentvalueat12%回报率为12％的净现值分析netpresentvalue净现值分析profitability收益性分析solvency偿债能力分析traditional传统分析useofcomputersincost-volume-profitanalysis计算机在本－量－利分析中的运用vertical垂直分析"whatif'orsensitivity敏感性分析Analysisreport分析报告discontinueanunprofitablesegment,differential停止经营一个未盈利部门的分析报告，停止经营一个未盈利部门的差异分析报告leaseorsell,differential出租或出售差异分析报告makeorbuy,differential制造或购买差异分析报告processorsell,differential加工或出售差异分析报告replaceequipment,differential设备更换差异分析报告sellatspecialprice,differential特定售价差异分析报告Analyticalmeasures分析指标other其他分析指标summaryof分析指标总结Analyzingandsummarizingtransactions,illustrationof分析和总结经济业务，举例讲明分析和总结经济业务Annualreports,corporate年度报告，公司年度报告Annuity年金presentvalueofan,年金现值Annuityof$1atcompoundinterest,presentvalueof1美元年金复利，1美元年金的复利现值Annuitytable,partialpresentvalueof年金表，部分年金现值表Applicationofincorporation公司设立申请Approach方法costprice成本价格法marketprice市场价格法negotiatedprice协议价格法Appropriations限制用途的拨款Articlesofincorporation公司章程Articlesofpartnership合伙章程Assembly装配Asset(s)资产accrued应计资产bookvalueof资产的账面价值contra资产抵减contributingtoapartnership向合伙企业投入资产costsofacquiringfixed固定资产猎取成本current流淌资产discardingfixed废弃的固定资产disposaloffixed固定资产的处置donated同意捐赠的资产exchangingsimilarfixed交换相似的固定资产financialreportingforfixedandintangible固定资产和无形资产的财务报告fixed固定资产fixedandintangibleinthebalancesheet资产负债表中的固定资产和无形资产fixedorplant固定或厂房设备资产intangible无形资产internalcontroloffixed固定资产的内部操纵leasingfixed租赁固定资产natureoffixed固定资产的性质plant厂房设备资产prepaidexpenserecordedinitiallyas预付费用初始记录为资产quick速动资产rateearnedontotal总资产收益率rateofincomefromoperationstototal营业利润对总资产比率rateofreturnon资产回报率ratioofnetsalesto总资产周转率revaluationof资产重估reviewofaccountingforexchangesofsimilarfixed相似固定资产交换会计处理的回忆sellingfixed出售固定资产summaryillustration-accountingforexchangesofsimilarfixed总结——相似固定资产交换的会计处理tangible有形资产Assumptionsofcost-volume-profitanalysis本－量－利分析的假设AuditCommittee审计委员会Available-for-salesecurities可供出售证券Averagecostmethod平均成本法determiningcostsunder平均成本法下成本的确定useof使用平均成本法Averagerateofreturn平均回报率Averagerateofreturnmethod平均回报率法BBaddebtsexpense坏账费用Balanceoftheaccount账户余额Balancesheet资产负债表budgeted预算资产负债表comparative比较资产负债表corporation公司的资产负债表horizontalanalysis,comparative资产负债表水平分析，比较资产负债表水平分析merchandiseinventoryon资产负债表中的商品存货presentationofcashon资产负债表中现金的列示presentationofmerchandiseinventoryon商品存货在资产负债表中的列示receivableson资产负债表中的应收款项reportformof报告式资产负债表stockholders’equityinthe资产负债表中的股东权益stockholders’equitysection资产负债表中的股东权益部分temporaryinvestmentson资产负债表中的临时性投资verticalanalysis,comparative资产负债表垂直分析，比较资产负债表垂直分析Balancesheetaccounts,transactionsand资产负债表账户，交易和资产负债表账户Balancesheetandincomestatementdatafordirectmethod直接法下资产负债表和损益表数据Balancesheetbudgets资产负债表预算Balancesheetcolumns,incomestatementand资产负债表栏目，损益表和资产负债表栏目Balancesheetofacorporation公司的资产负债表Balancesheetpresentationofbondinvestments债券投资在资产负债表中的列示Balancesheetpresentationofbondspayable资产负债表中应付债券的列示Balancescorecard平衡记分卡Bankaccounts银行往来账户asacontrolovercash银行往来账户作为现金操纵business企业银行往来账户Bankreconciliation银行存款余额调节表Bankstatement银行对账单comparisonwithbusinessrecords银行对账单与企业记录比较Bankers’ratio银行用比率；企业流淌比率Banks,investment银行，投资银行Base(s)基础；基数activity作业基础allocation分配基础Basicanalyticalprocedures差不多分析程序Basicearningspershare每股差不多收益Basis基础accrual应计制；权责发生制cash现金制；收付实现制Below-the-lineitems线下项目Benefits利益；福利employees’fringe职员额外福利fringe额外福利otherthanpensions,postretirement养老金以外的福利；养老金以外的退休福利Benefitdollarsasapercentoftotal各项福利占福利总额的百分比Bills,enterform票据，加入票据格式Boardofdirectors董事会Bond(s)债券callable可赎回债券convertible可转换债券debenture无担保债券investmentsin债券投资presentvalueofthefaceamountof债券面值的现值serial分期偿还债券term定期债券zero-coupon无息债券Bonddiscount,amortizing债券折价，债券折价摊销Bondindenture债券契约Bondinvestments债券投资accountingfor债券投资的会计处理balancesheetpresentationof债券投资在资产负债表中的列示Bondpremium,amortizing债券溢价，债券溢价摊销Bondredemption债券偿还；债券赎回Bondsinkingfunds债券偿债基金Bondsissued已发行债券atadiscount折价发行债券atapremium溢价发行债券atfaceamount以面值发行债券Bondspayable应付债券accountingfor应付债券的会计处理amortizationofpremium应付债券溢价摊销balancesheetpresentationof资产负债表中应付债券的列示characteristicsof应付债券的特征Bonuses,partner奖金；红利，合伙人奖金Bookvalue账面价值net账面净值oftheasset资产的账面价值Boot补价Bottleneck(s)瓶颈productpricingunderproduction生产瓶颈下的产品定价productprofitabilityandpricingunderproduction生产瓶颈下的产品获利能力和产品定价productprofitabilityunderproduction生产瓶颈下的产品获利能力Bottleneckhour,contributionmarginper瓶颈小时，每瓶颈小时的贡献毛益Break-evenchart盈亏分析图Break-evenpoint盈亏临界点summaryofeffectsofchangeson各因素变动对盈亏临界点的阻碍总结Budget(s)预算balancesheet资产负债表预算capitalexpenditures资本支出预算cash现金预算completingthecash完全现金预算costofgoodssold销货成本预算directlaborcost直接人工成本预算directmaterialspurchases直接材料采购预算factoryoverheadcost制造费用预算factoryoverheadflexible制造费用弹性预算flexible弹性预算flexibleandstatic弹性预算与固定预算incomestatement损益表预算master总预算production生产预算sales销售预算sellingandadministrativeexpenses销售与治理费用预算settingconflictinggoals预算目标设定冲突settinggoalstooloosely预算目标设定过松settinggoalstootightly预算目标设定过紧static固定预算Budgetperformancereport预算业绩报告Budgetaryperformanceevaluation预算业绩评价Budgetaryslack预算松弛Budgetedbalancessheet可能资产负债表Budgetedincomestatement可能损益表Budgeting预算编制capital资本支出预算编制continuous连续预算编制humanbehaviorand人类行为与预算编制natureandobjectivesof预算编制的性质与目标objectivesof预算编制的目标zero-based零基预算Budgetingsystems预算系统computerized计算机预算系统Building房屋；建筑物Business(es)商业；企业；经营；业务acceptataspecialprice同意特定售价的订货accountinginformationandthestakeholdersof会计信息与企业利益相关者financialhistoryof企业财务历史记录flowofcoststhroughaservice服务企业成本流转jobordercostsystemsforprofessionalservice专业服务企业分批成本计算lifecycleof企业生命周期manufacturing制造企业merchandising商业企业natureofmerchandising商业企业的性质natureof企业的性质periodicinventorysystemsformerchandising商业企业的定期盘存制roleofaccountingin会计在经营中的角色service服务企业typesof业务类型Businessbankaccounts企业银行往来账户Businesscombinations企业合并Businessentities,alternateformsof企业主体；企业主体的不同形式Businessentityconcept企业主体概念Businessethics商业道德Businesslifecycle企业生命周期Businessorganizations,typesof企业组织，企业组织类型Businesssegment业务部门Businessstakeholder企业利益相关者Businessstrategy企业战略Businesstransactions经济业务accountingequationand会计恒等式与经济业务flowof经济业务流程BusinessWeek《商业周刊》Buy购买differentialanalysisreport-makeor制造或购买分析报告makeor制造或购买Bylaws公司内部规程CCalendaryear日历年度Calendar-yearbasis日历年度基础Callablebonds可赎回债券Capital资本andrevenueexpenditures资本性和收益性支出legal法定资本paid-inorcontributed实缴或实收资本sourcesofpaid-in实缴资本的来源working营运资本Capitalbudgeting资本支出预算编制Capitaldeficiency资本亏损Capitalexpenditures资本性支出Capitalexpendituresbudget资本性支出预算Capitalinvestment,leaseversus资本投资，租赁与资本投资Capitalinvestmentanalysis资本投资分析factorsthatcomplicate使资本投资复杂化的因素natureof资本投资分析的性质Capitalinvestmentproposal,methodsofevaluating资本投资方案，评价资本投资方案的方法Capitallease融资租赁；资本性租赁Capitalrationing资本分配Capitalrationingdecisionprocess资本分配决策过程Capitalist,venture(VC)资本家，风险投资家Careerpathsofcorporateexecutives公司执行官的职业生涯Carryingamount账面金额Cash现金bankaccountsasacontrolover银行往来账户作为现金操纵natureofandtheimportanceofcontrolsover现金操纵的性质和重要性retailers'sourcesof零售商的现金来源Cashbasis现金制；收付实现制Cashbudget现金预算completing完全现金预算Cashdividend现金股利Cashequivalents现金等价物Cashflowfromoperations,directandindirectmethod,经营活动现金流量，直接法和间接法Cashflowmanagement,corporatelife-cyclestagesand现金流量治理，公司生命周期时期与现金流量治理Cashflowpershare,no每股现金流量，无每股现金流量Cashflows现金流量directmethod,statementof直接法，现金流量表的直接法directmethod,statementof直接法，现金流量表的直接法directmethod,worksheetforstatementof直接法，现金流量表直接法工作底稿indirectmethod,statementof间接法，现金流量表的间接法indirectmethod,statementof间接法，现金流量表的间接法indirectmethod,worksheetforstatementof间接法，现金流量表间接法工作底稿preparingthestatementof现金流量表编制预备reporting现金流量报告statementof现金流量表usedforpaymentofdividends支付股利的现金流量worksheetforstatementof现金流量表工作底稿Cashflowsfromfinancingactivities筹资活动现金流量Cashflowsfrominvestingactivities投资活动现金流量Cashflowsfromoperatingactivities经营活动现金流量directmethod经营活动现金流量的直接法indirectmethod经营活动现金流量的间接法reporting经营活动现金流量报告Cashmanagement,seasonal现金治理，季节性现金治理Cashonthebalancesheet,presentationof资产负债表中的现金，资产负债表中现金的列示Cashpaybackperiod现金回收期Cashpayments现金付款estimated可能现金付款internalcontrolof现金付款的内部操纵Cashpaymentsfor为……支付现金incometaxes为所得税支付现金merchandise为商品支付现金operatingexpenses为经营费用支付现金Cashpaymentsjournal现金付款日记账andpostings现金付款日记账和过账formerchandisingbusiness商品交易的现金付款日记账Cashreceipts现金收款controlof现金收款操纵estimated可能现金收款Cashreceiptsjournal现金收款日记账formerchandisingbusiness商品交易的现金收款日记账Cashreceived收到现金fromcashsales从现金销售中收到现金fromcustomers从顾客处收到现金inthemail通过邮件收到现金Cashsales现金销售Cashshortandoveraccount现金余缺账户Cells,manufacturing单元，制造单元Center(s)中心cost成本中心investment投资中心profit利润中心responsibility责任中心responsibilityaccountingforcost成本中心责任会计responsibilityaccountingforprofit利润中心责任会计responsibilityaccountingreportsforcost成本中心责任会计报告Centralizedanddecentralizedoperations集权和分权经营Certificates,stock证明；持股证书CertifiedInternalAuditor(CIA)注册内部审计师CertifiedManagementAccountant(CMA)注册治理会计师CertifiedPublicAccountant(CPAs)注册会计师Changefund找换金Charges费用payrollaccountingdepartment工资会计部门费用servicedepartment服务部门费用Chart图；表cost-volume-profitorbreak-even本－量－利或盈亏临界图cost-volume-profit本－量－利图originalandrevisedprofit-volume原始的和修正的利润－产量图profit-volume利润－产量图revisedcost-volume-profit修正的本－量－利图Chartofaccounts会计科目表expanded扩充的会计科目表foramerchandisingbusiness商业企业会计科目表foraperiodicinventorysystem定期盘存制下的会计科目表periodicinventorysystem定期盘存制会计科目表Charter营业执照Check检查；核对；支票Checkandremittanceadvice支票和汇款通知单Classifyingcosts分类成本Clearingaccount清理账户Clockcards记时卡Closingentries结账分录adjustingand调整分录和结账分录flowchartof结账分录流程图journalizingandposting,日记账和过账、结账分录Closingprocess结账程序Combinationstrategy混合战略CommercialLawLeagueofAmerica美国商法联盟Commonstock一般股dividendsandearningspershareof一般股股利和一般股每股收益Commonstockholders'equity,rateearnedon一般股股东权益，一般股股东权益收益率Common-sizeincomestatement通用损益表Common-sizestatement通用报表Communication通讯Comparativebalancesheet比较资产负债表horizontalanalysis比较资产负债表水平分析verticalanalysis比较资产负债表垂直分析Comparativeincomestatement比较损益表horizontalanalysis比较损益表水平分析verticalanalysis比较损益表垂直分析Comparativeretainedearningstatement-horizontalanalysis比较留存收益表－水平分析Comparativescheduleofcurrentassets-horizontalanalysis比较流淌资产明细表－水平分析Compensatedabsences带薪假期Compensatingbalance补偿余额Component成分；组成部分Composite-ratemethod综合比率法Compoundinterest复利presentvalueof$1at1美元的复利现值presentvalueofannuityof$1at1美元年金的复利现值Compounding复利计算Comprehensiveincome全面收益statementofincomeand收益和全面收益表Comprehensiveincomeitems,other全面收益项目，其他全面收益项目Computerizedaccountingsystems电算化会计系统Computerizedbudgetingsystems电算化预算系统Computerizedperpetualinventorysystems电算化永续盘存系统Computersincost-volume-profitanalysis,useof计算机在本－量－利分析中的运用Concept{s)概念accountingperiod会计期间概念businessentity企业主体概念choosingacost-plusapproach选择成本加成方法成本概念contributionmargin贡献毛益概念cost成本概念matching配比概念objectivity客观性概念presentvalue现值概念productcost产品成本概念revenuerecognition收入确认概念summaryofcostbehavior成本性态概念总结timevalueofmoney货币时刻价值概念totalcost总成本概念unitofmeasure计量单位概念variablecost变动成本概念Consignment托付代销Consolidatedfinancialstatement合并财务报表Consolidation创立合并Constraint约束；限制theoryof限制理论Contingentliability(ies)或有负债accountingtreatmentsof或有负债的会计处理Continuousbudgeting滚动预算Contraaccounts抵减账户Contraasset资产抵减Contraassetaccounts资产抵减账户Contractrate约定利率Contributedcapital已缴（实收）资本Contributingassets,toapartnership投入资产，向合伙企业投入资产Contributionmargin贡献毛益Contributionmarginconcept贡献毛益概念Contributionmarginincomestatement贡献毛益损益表Contributionmarginperbottleneckhour每瓶颈小时贡献毛益Contributionmarginratio贡献毛益率Control(s)操纵detective探测性操纵planning,directing,and打算、指导与操纵preventive预防性操纵Controlenvironment操纵环境Controlofcashreceipts现金收款操纵Controlprocedures操纵程序Controllableexpenses可控费用Controllablerevenues,可控收入Controllablevariance可控差异Controller会计主任；总会计师；主计长Controlling操纵Controllingaccount操纵账户Conversioncosts加工成本；转换成本Conversionequivalentunits转换约当产量Convertiblebonds可转换债券Co-ownershipofpartnershipproperty,合伙财产的共同所有权Copyrights版权；著作权Corporateannualreports公司年度报告Corporateexecutives,careerpathsof公司执行者，公司执行者的职业道路Corporateincometaxes公司所得税Corporatelife-cyclestages,andcashflowmanagement公司生命周期时期，公司生命周期时期与现金流量治理Corporation(s)公司andtheirstatesofincorporation,examplesof公司和公司注册地，公司和公司注册地举例balancesheet公司的资产负债表characteristics,of公司特点equityreportingfor公司的权益报告financing公司筹资forming公司的设立limitedliability(LLC)有限责任公司natureof公司的性质nonpublicorprivate非公众公司；私有公司organizationalstructureof公司的组织结构parentandsubsidiary母公司和子公司public公众公司Corporationbalancesheet公司的资产负债表Cost(s)成本allocatetotransferredandpartiallycompletedunits将成本在转出单位和部分完工单位间进行分配classifying成本分类conversion加工成本；转换成本determinetheunitstobeassigned确定成本分配单位determiningunderaveragecostmethod平均成本法下成本的确定differential成本差异directlabor直接人工成本directmaterials直接材料成本effectofchangesinfixed固定成本变动的阻碍effectofchangesinunitvariable单位变动成本变动的阻碍estimatinginventory可能存货成本factoryoverhead制造费用first-in,first-outflowof先进先出法成本流转fixed固定成本flowofmanufacturing制造成本流转last-in,first-outflowof后进先出法成本流转mixed混合成本offixedassets固定资产成本opportunity机会成本overheadfactory制造费用period期间成本product产品成本researchanddevelopment研究和开发成本scheduleofpaymentsformanufacturing制造成本支付明细表semivariableorsemifixed半变动或半固定成本standard成本标准sunk沉没成本valuationofinventoryatotherthan存货的非成本计价variable成本变动Costaccountingsystem成本会计系统；成本计算方法overview成本会计系统概述Costallocation成本分配Costbehavior成本性态Costbehaviorconcepts,summaryof成本性态概念，成本性态概念总结Costbudget.directlabor成本预算，直接人工成本预算Costbudget,factoryoverhead,成本预算，制造费用预算Costcalculations,activitybaseproduct成本计算，作业基础产品成本计算Costcenter(s)成本中心inauniversity大学成本中心responsibilityaccountingfor成本中心责任会计Costconcept成本概念product产品成本total总成本variable变动成本Costflowassumptions,inventory成本流转假设，存货成本流转假设Costflows,成本流转foraprocessmanufacturer分步制造企业的成本流转forGoodwellPrinters,summaryof如意印刷公司成本流转，如意印刷公司成本流转总结laborinformationand,人工信息和成本流转materialsinformationand材料信息和成本流转CostforXLjeans,standard大号牛仔裤成本，大号牛仔裤标准成本Costgraphs,variable成本图，变动成本图Costmethod成本法average平均成本法Costofgoodssold产品销售成本Costofgoodssoldbudget产品销售成本预算Costofmerchandisesold商品销售成本Costofproductionreport生产成本报告FIFO先进先出法下的生产成本报告usingfordecisionmaking利用生产成本报告进行决策Costperequivalentunit单位约当产量成本determine确定单位约当产量成本Costpriceapproach成本价格法Costsystem(s)成本制度；成本系统journalentriesforprocess分步成本计算法下的日记账分录process分步成本计算standard标准成本系统Costterm.,manufacturing成本概念，制造企业成本概念Costvariancereport,factoryoverhead成本差异报告，制造费用差异报告Costvariances成本差异Costing成本计算absorption汲取（全面）成本计算activity-based作业基础成本计算comparingjoborderandprocess比较分批法成本计算与分步成本计算target目标成本法variableordirect变动或直接成本计算Cost-plusapproachcostconcept,choosing成本加成法的成本概念，选择成本加成法的成本概念Costsflowsforaprocessmanufacturer,physicalflowsand分步制造企业的成本流转，分步制造企业的实物流转和成本流转CostsforGoodwellPrinters,flowofmanufacturing如意印刷公司成本，如意印刷公司制造成本流转Costsgraphs,fixed成本图，固定成本图Costsofacquiringfixedassets固定资产猎取成本Coststhroughaservicebusiness,flowof服务企业成本，服务企业的成本流转Cost-volume-profitanalysis本－量－利分析assumptionsof本－量－利分析的假设graphicapproachto本－量－利分析的图解方法mathematicalapproach,本－量－利分析的数学方法useofcomputersin计算机在本－量－利分析中的运用Cost-volume-profitchart本－量－利图revised修正的本－量－利图Cost-volume-profitrelationship本－量－利关系Cost-volume-profit,specialrelationships本－量－利，专门的本－量－利关系Couponrate息票利率Credit,diagramoftherecordingandpostingof贷方；贷记，贷方记录和过账图Creditmemorandum贷项通知单Creditperiod信用期Creditterms信用条款Creditors债权人Creditorsledger债权人分类账Cumulativepreferredstock累积优先股dividendsto累积优先股股利Currencyexchangegainsandloss货币汇兑利得与损失realized已实现的货币汇兑利得与损失unrealized未实现的货币汇兑利得与损失Currencyexchangerates货币币种互换比率；货币汇率Currencytransactions,foreign货币业务，外币业务Currentassets流淌资产andcurrentliabilities流淌资产与流淌负债horizontalanalysis,comparativescheduleof流淌资产水平分析，比较流淌资产明细表水平分析Currentliabilities流淌负债natureof流淌负债的性质warrantyand担保和流淌负债Currentpositionanalysis流淌（现行）状况分析Currentratio流淌比率Currentlyattainablestandards当前可达标准Customerrelationshipmanagement(CRM)顾客关系治理Customers顾客；客户cashreceivedfrom从客户处收到现金Customersledger客户分类账DDeath,ofapartner死亡，合伙人死亡Debenturebonds信用债券；无担保债券Debit(s)借方；借记diagramoftherecordingandpostingof借方记录和过账图Debitbalance借方余额Debitmemorandum借项通知单Decentralization分权advantagesof分权的优点disadvantages分权的缺点Decentralizedoperations分权经营centralizedand集权和分权经营Decisionmaking决策制定jobordercostingfor为制定决策的分批成本计算usingthecostofproductionreportfor使用产品成本报告制定决策Decisionprocess,capitalrationing决策过程，资本分配决策过程Declinephase下降时期Declining-balancemethod余额递减法Deductions扣减；减项fromemployeeearnings职员收入的扣减项other其他扣减项Deferrals延期；递延alternativemethodofrecording记录递延项目的其他方法andaccruals递延和应计reversingentries递延项目的转回分录Deferredexpenses递延费用Deferredrevenue递延收入(unearnedrevenues),（预收收入）Deficiency亏损capital资本亏损Deficit亏损；赤字Definedbenefitplan固定收益打算Definedcontributionplan,固定缴款打算Depletion折耗Depositticket存款单Depreciablecost应折旧成本Depreciation折旧；贬值accountingfor折旧会计accumulated累计折旧functional功能性折旧natureof折旧的性质physical有形折旧Depreciationestimates,revising折旧可能，折旧可能的修正Depreciationexpense折旧费factors折旧费用的阻碍因素Depreciationforfederalincometax联邦所得税应税折旧Depreciationmethods折旧方法comparing折旧方法的比较useof折旧方法的使用Detectivecontrol(s)探测性操纵Developmentcosts,researchand开发成本，研究和开发成本Differences差异permanent永久性差异temporary临时性差异Differentialanalysis差异分析Differentialanalysisreport差异分析报告discontinueanunprofitablesegment停止经营一个未盈利部门leaseorsell出租或出售差异分析报告makeorbuy制造或购买差异分析报告processorsell加工或出售差异分析报告replaceequipment设备更换差异分析报告sellatspecialprice特定售价差异分析报告Differentialcost差异成本Differentialincomeorloss,差异收益或损失Differentialrevenue差异收入Differentiationstrategy差异化战略Directcosting直接成本计算法Directlaborcostbudget直接人工成本预算Directlaborcost直接人工成本Directlaborratevariance直接人工工资率差异Directlabortimevariance直接人工工时差异Directlaborvariancerelationships直接人工差异关系Directlaborvariances直接人工差异reporting直接人工差异报告Directmaterialscosts直接材料成本Directmaterialsequivalentunits直接材料约当产量Directmaterialspricevariance直接材料价格差异Directmaterialspurchasesbudget直接材料采购预算Directmaterialsquantityvariance直接材料数量差异Directmaterialsvariancerelationships直接材料差异关系Directmaterialsvariances直接材料差异reporting直接材料差异报告Directmethod直接法balancesheetandincomestatementdatafor直接法下资产负债表和损益表数据cashflowfromoperations经营现金流量的直接法cashflowsfromoperatingactivities经营活动现金流量的直接法statementofcashflows现金流量表的直接法worksheet直接法工作底稿worksheetforstatementofcashflows现金流量表直接法工作底稿Directwrite-offmethod直接注销法ofaccountingforuncollectibles坏账会计处理的直接注销法Directing指挥planning,andcontrol打算、指挥和操纵Directors,boardof董事，董事会Discardingfixedassets废弃固定资产Discontinuedoperations停止经营Discount(s)折现；贴现（息）；折扣；折价amortizingabond摊销债券折价bondsissuedat债券折价发行purchases进货折扣Discountbytheinterestmethod,amortizationof实际利率法下折价的摊销Discountonbondspayable,amortizationof应付债券折价，应付债券折价摊销Discountrate贴现率；折现率；折价率Discountedcashflowmethod现金流量贴现法Discountingnotesreceivable应付票据贴现Dishonorednotereceivable拒付应收票据Disposaloffactoryoverheadbalance制造费用余额处理Disposaloffixedassets固定资产的处置Dissolution,partnership解散；合伙企业的解散Dividend(s)股利accountingfor股利的会计处理cash现金股利cashflowsusedforpaymentof用于支付股利的现金流量liquidating清算股利stock股票股利Dividendyield股利收益率Dividendsandearningspershareofcommonstock,一般股股利和一般股每股收益Dividendspershare每股股利Dividendstocumulativepreferredstock累积优先股股利Dividendstononparticipatingpreferredstock非参与优先股股利Dividingincome收益划分allowancesexceednetincome津贴超过净收益的收益划分servicesofpartnersandinvestment合伙人服务和投资的收益划分Divisionalincomestatements分部损益表Divisions分部Donatedassets同意捐赠的资产Doomsdayratio终极流淌比率Doubletaxation双重征税Double-entryaccounting复式会计Doubtfulaccountsexpense坏账费用Drawee付款人Drawer开票人Drawing提款Driver,activity动因，作业动因Duedate到期日DuPontformula杜邦公式EEarnings盈余；收益deductionsfromemployee职员收入的扣减项liabilityforemployee职员收入负债recordingemployees记录职员收入retained留存收益Earningspercommonshare(EPS)一般股每股收益Earningspershare,incomestatementwith每股收益，含每股收益的损益表Earningspershareofcommonstock,dividendsand,一般股每股收益，一般股股利和一般股每股收益Earningspershare(EPS)oncommonstock,一般股每股收益Earningsrecord,employee's收入记录，职员收入记录E-commerce电子商务Effectiveinterestratemethodofamortization摊销的实际利率法Effectiveinterestratemethod实际利率法Effectiverateofinterest实际利率Electronicfundstransfer(EFT)电子资金转账Elementsofinterna1control内部操纵要素Employeeearnings职员收入deductionsfrom职员收入的扣减项liabilityfor职员收入负债Employeefraud职员舞弊Employeenetpay,computing职职员资净额，计算职职员资净额Employee'searningrecord职员收入记录Employee