财务管理财务表格中英文会计词汇对照表

财务管理财务表格中英文会计词汇对照表中英文词汇对照表AAbove-the-lineitems线上项目Absences,pensatedAbsorptioncosting完全成本法Absorptioncostinginestatement完全成本法下的损益表Accelerateddepreciationmethod加速折旧法Account(s)在账户中分析analyzingandsummarizingtransactionsin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控制账户estimateofuncollectible坏账估计expandedchartof扩充的会计科目表feesearnedon服务收费

inestatement损益表账户账户的正常余normalbalancesof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；会计学管理会计differencesbetweenmanagerialandfinancial与财务会计的区别double-entry复式会计financialandmanagerial财务会计与管理会计financial财务会计management管理会计managerial管理会计private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Accountingfor会计bondinvestments债券投资的会计处理bondspayable应付债券的会计处理成本中心costcenters,responsibility责任会计depreciation折旧会计dividends股利的会计处理相似固定exchangesofsimilarfixedassets,reviewof资产交换的会定资产交换会计处理的回顾相似固定资产交换的会exchangesofsimilarfixedassets,summaryillustration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有限责任limitedliabilitycorporations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利润中心profitcenters,responsibility责任会计uncollectibles,allowancemethod会计处理的备抵法uncollecubles,directwrite-offmethodof会计处理的直接注销法商业中的会计，Accountinginbusiness,roleof会计在商业中的角色会计信息与企Accountinginformationandthestakeholdersofabusiness业利益相关者Accountingperiodconcept会计期间概念公认会计原则Accountingprinciples(GAAP),generallyacceptedAccountingprinciples,changesin原则变更Accountingrateofreturn会计回报率Accountingsystem(s)制度basic基本会计系统puterized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定期盘存制账户

Accountsforaperiodicinventorysystem,chartof

定期盘存制会计科目表Accountspayable应付账款Accountspayablecontrolandsubsidiaryledger应付账款控制和明细分类账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应收账款控制和明细分类账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Accumulatedotherprehensiveine累计其他全面收益Acid-testratio测试比率Acquiringfixedassets,stagesof获取固定资产，获取固定资产阶段Activitybase(s)作业基础Activitybaseproductcostcalculations作业基础产品成本计算作业基础耗用Activitybaseusagequantities,estimated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过程总结Adjustments,summaryofbasic总结Adjustmentscolumns调整栏Adjustmentstonetine-indirectmethod净收益调整－间接法Administrativeexpenses管理费用Affiliatedpanies公司Agingofaccountsreceivable应收账款账龄分析应收账款账龄Agingthereceivables分析Allocatinginetaxes分配所得税

Allocation,costAllocationbase分配基础

Allowance,purchaseAllowanceaccount,write-offsto账户注销Allowancemethod备抵法Allowancemethodofaccountingforuncollectibles坏账会计处理的备抵法不同实体特征，Alternateentitycharacteristics,parison不同实体特征的比较不同实体形式，Alternateentityforms,equityreportingfor不同实体形式的权益报告可选择的筹资Alternativefinancingplans,effectof资计划的效果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,presentvalueofAnalysis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况分析differential差异分析factorsthatplicatecapitalinvestmentgraphicapproachtocost-volume-profit使资本投资复杂化的因素本－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％的净现值分析净现值分netpresentvalue析profitability收益性分析solvency偿债能力分析traditional传统分析计算机在本－useofputersincost-volume-profitanalysis量－利分析中的运用vertical垂直分析敏感性分"whatif'orsensitivity析Analysisreport分析报告停止经营一个未盈利部门的discontinueanunprofitablesegment,differential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分析指标其他分析other指标summaryof分析指标总结分析和总结经Analyzingandsummarizingtransactions,illustrationof

明分析和总结经济业务Annualreports,corporate年度报告Annuity年金presentvalueofan,年金现值Annuityof$1atpoundinterest,presentvalueof1美元年金复利，1美元年金的复利现值Annuitytable,partialpresentvalueof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固定资产获取成本current流动资产discardingfixed废弃的固定资产disposaloffixed固定资产的处置donatedexchangingsimilarfixedfinancialreportingforfixedandintangible接受捐赠的资产交换相似的固定资产固定资产和无形资产的财务报告fixed固定资产资产负债表中fixedandintangibleinthebalancesheet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固定资产的内部控制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rateofinefromoperationstototal营业利润对总资产比率rateofreturnon资产回报率ratioofnetsalesto总资产周转率revaluationof资产重估相似固定资产reviewofaccountingforexchangesofsimilarfixed交换会计处理的回顾sellingfixed出售固定资产总结——summaryillustration-accountingforexchangesofsimilarfixed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parative比较资产负债表corporation公司的资产负债表horizontalanalysis,parative资产负债表水产负债表水平分析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,parative资产负债表垂产负债表垂直

分析Balancesheetaccounts,transactionsand资产负债表账负债表账户Balancesheetandinestatementdatafordirectmethod直接法下资产负债表和损益表数据Balancesheetbudgets资产负债表预算Balancesheetcolumns,inestatementand资产负债表栏产负债表栏目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控制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parisonwithbusinessrecords银行对账单与企业记录比较Bankers’ratio业流动比率Banks,investmentBase(s)基础；基数activity作业基础allocation分配基础Basicanalyticalprocedures基本分析程序Basicearningspershare每股基本收益Basis基础accrual生制cash现制Below-the-lineitems线下项目

Benefits利益；福利

employees’fringe员工额外福利

fringe额外福利

otherthanpensions,postretirement养老金以外的

外的退休福利Benefitdollarsasapercentoftotal各项福利占福利总额的百分比Bills,enterform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溢价摊销Bondredemption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影响总结Budget(s)预算balancesheet资产负债表预算capitalexpenditures资本支出预算

cash现金预算

pletingthecash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inestatement损益表预算

master总预算

production生产预算sales销售预算sellingandadministrativeexpenses销售与管理费用预算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预计资产负债表Budgetedinestatement预计损益表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puterized计算机预算系统Building房屋；建筑物Business(es)商营；业务acceptataspecialprice接受特定售价的订货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Businessbinations企业合并Businessentities,alternateformsof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

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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与资本投资Capitalinvestmentanalysis资本投资分析factorsthatplicate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性租赁Capitalrationing资本分配Capitalrationingdecisionprocess资本分配决策过程Capitalist,venture(VC)资家Careerpathsofcorporateexecutives公司执行官的职业生涯Carryingamount账面金额

Cash现金银行往来账户bankaccountsasacontrolover作为现金控制natureofandtheimportance现金控制的性

ofcontrolsover质和重要性零售商的retailers'sourcesof现金来源Cashbasis现制Cashbudget现金预算pleting完全现金预算Cashdividend现金股利Cashequivalents现金等价物Cashflowfromoperations,directandindirectmethod,经营活动现金间接法现金流量管理，Cashflowmanagement,corporatelife-cyclestagesand公司生命周期阶段与现金流量管理每股现金流量，Cashflowpershare,no无每股现金流量Cashflows现金流量directmethod,statementof量表的直接法directmethod,statementof量表的直接法directmethod,worksheetforstatementof量表直接法工作底稿indirectmethod,statementof金流量表的间接法indirectmethod,statementof量表的间接法indirectmethod,worksheetforstatementof量表间接法工作底稿preparingthestatementof现金流量表编制准备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筹资活动现金流量投资活动现金Cashflowsfrominvestingactivities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性现金管理资产负债表中Cashonthebalancesheet,presentationof债表中现金的列示Cashpaybackperiod现金回收期Cashpayments现金付款estimated估计现金付款internalcontrolof现金付款的内部控制Cashpaymentsfor为……支付现金inetaxes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现金收款控制estimated估计现金收款Cashreceiptsjournal现金收款日记账商品交易的现formerchandisingbusiness金收款日记账Cashreceived收到现金从现金销售中fromcashsales收到现金从顾客处收到fromcustomers现金inthemail通过邮件收到现金Cashsales现金销售Cashshortandoveraccount现金余缺账户Cells,manufacturingCenter(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,stockCertifiedInternalAuditor(CIA)注册内部审计师CertifiedManagementAccountant(CMA)注册管理会计师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；表本－量－利或cost-volume-profitorbreak-even盈亏临界图cost-volume-profit本－量－利图原始的和修正originalandrevisedprofit-volume的利润－产量图profit-volume利润－产量图修正的本－量revisedcost-volume-profit－利图Chartofaccounts会计科目表扩充的会计科expanded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普通股普通股股利和dividendsandearningspershareof普通股每股收益普通股股东权Commonstockholders'equity,rateearnedon权益收益率Common-sizeinestatement通用损益表

Common-sizestatement通用报表

Communication通讯比较资产负债Comparativebalancesheet表比较资产负债horizontalanalysis表水平分析比较资产负债verticalanalysis表垂直分析Comparativeinestatement比较损益表比较损益表水horizontalanalysis平分析verticalanalysis比较损益表垂直分析比较留存收益Comparativeretainedearningstatement-horizontalanalysis表－水平分析Comparativescheduleofcurrentassets-horizontalanalysis比较流动资产明细表－水平分析Compensatedabsences带薪假期Compensatingbalance补偿余额ComponentComposite-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Comprehensiveine全面收益statementofineand收益和全面收益表全面收益项目，Comprehensiveineitems,other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货币时间价值概念totalcost总成本概念unitofmeasure计量单位概念variablecost变动成本概念Consignment委托代销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本Contributingassets,toapartnership伙企业投入资产Contributionmargin贡献毛益

Contributionmarginconcept贡献毛益概念贡献毛益损益Contributionmargininestatement表每瓶颈小时贡Contributionmarginperbottleneckhour献毛益Contributionmarginratio贡献毛益率

Control(s)控制

detective探测性控制planning,directing,and制preventive预防性控制

Controlenvironment控制环境

Controlofcashreceipts现金收款控制

Controlprocedures控制程序

Controllableexpenses可控费用

Controllablerevenues,可控收入Controllablevariance可控差异Controller计师；主计长Controlling控制Controllingaccount控制账户Conversioncosts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司执行者的职业道路Corporateinetaxes公司所得税公司生命周期Corporatelife-cyclestages,andcashflowmanagement周期阶段与现金流量管理Corporation(s)公司andtheirstatesofincorporation,examplesof公司和公司注司注册地举例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有公司公司的组织结organizationalstructureof构母公司和parentandsubsidiary子公司public公众公司公司的资产负Corporationbalancesheet债表Cost(s)成本将成本在转出allocatetotransferredandpartiallypletedunits单位和部分完工单位间进行分配classifying成本分类conversion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固定成本变动的影响effectofchangesinunitvariable单位变动成本变动的影响estimatinginventory估计存货成本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产品成本研究和开发成researchanddevelopment本制造成本支付scheduleofpaymentsformanufacturing明细表半变动或半固semivariableorsemifixed定成本standard成本标准

sunk沉没成本存货的非成本valuationofinventoryatotherthan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成本性态成本性态概念，Costbehaviorconcepts,summaryof成本性态概念总结Costbudget.directlabor人工成本预算Costbudget,factoryoverhead,费用预算Costcalculations,activitybaseproduct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变动成本成本流转假设，Costflowassumptions,inventory存货成本流转假设Costflows,成本流转foraprocessmanufacturerforGoodwellPrinters,summaryoflaborinformationand,materialsinformationandCostforXLjeans,standardCostgraphs,variable分步制造企业的成本流转如意印刷公司印刷公司成本流转总结人工信息和成本流转材料信息和成本流转大号牛仔裤成标准成本本图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生产成本报告先进先出法下FIFO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)系统分步成本计算journalentriesforprocess法下的日记账分录process分步成本计算standard标准成本系统Costterm.,manufacturing企业成本概念成本差异报告，Costvariancereport,factoryoverhead制造费用差异报告Costvariances成本差异Costing成本计算absorption本计算activity-based作业基础成本计算比较分批法成

paringjoborderandprocess本计算与分步

成本计算target目标成本法变动或直接成variableordirect本计算成本加成法的

Cost-plusapproachcostconcept,choosing成本加成法的成本概念分步制造企业Costsflowsforaprocessmanufacturer,physicalflowsand步制造企业的实物流转和成本流转如意印刷CostsforGoodwellPrinters,flowofmanufacturing印刷公司制造成本流转Costsgraphs,fixed本图Costsofacquiringfixedassets固定资产获取成本服务企业成本，Coststhroughaservicebusiness,flowof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－利分析的数学方法计算机在本－useofputersin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殊的本－量－利关系Couponrate息票利率Credit,diagramoftherecordingandpostingof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已实现的货币realized汇兑利得与损失未实现的货币unrealized汇兑利得与损失Currencyexchangerates货币币种互换Currencytransactions,foreign业务Currentassets流动资产andcurrentliabilities流动资产与流动负债流动资产水平horizontalanalysis,parativescheduleof资产明细表水平分析Currentliabilities流动负债natureof流动负债的性质warrantyand担保和流动负债Currentpositionanalysis况分析Currentratio流动比率Currentlyattainablestandards当前可达标准Customerrelationshipmanagement(CRM)顾客关系管理Customers顾客；客户cashreceivedfrom从客户处收到现金Customersledger客户分类账DDeath,ofapartner亡Debenturebonds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分配决策过程Declinephase下降阶段Declining-balancemethod余额递减法Deductions扣减；减项fromemployeeearnings员工收入的扣减项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固定收益计划

Definedcontributionplan,固定缴款计划

Depletion折耗

Depositticket存款单

Depreciablecost应折旧成本

Depreciation折旧；贬值

accountingfor折旧会计accumulated累计折旧功能性折functional旧natureof折旧的性质physical有形折旧Depreciationestimates,revising估计的修正Depreciationexpense折旧费factors折旧费用的影响因素Depreciationforfederalinetax联邦所得税应税折旧Depreciationmethods折旧方法paring折旧方法的比较useof折旧方法的使用Detectivecontrol(s)探测性控制Developmentcosts,researchand和开发成本Differences差异permanent永久性差异temporary暂时性差异Differentialanalysis差异分析Differentialanalysisreport差异分析报告停止经营一个discontinueanunprofitablesegment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Differentialineorloss,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balancesheetandinestatementdatafor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制Directors,boardof董事，董事会Discardingfixedassets废弃固定资产Discontinuedoperations停止经营折现；贴现Discount(s)折价amortizingabond摊销债券折价bondsissuedat债券折价发行purchases进货折扣Discountbytheinterest实际利率法下method,amortizationof折价的摊销Discountonbondspayable,amortizationof应付债券折价，应付债券折价摊销Discountrate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的解散Dividend(s)股利accountingfor股利的会计处理cash现金股利用于支付股利cashflowsusedforpaymentof的现金流量liquidating清算股利

stock股票股利

Dividendyield股利收益率

普通股股利和Dividendsandearningspershareofmonstock,普通股每股收益Dividendspershare每股股利Dividendstocumulativepreferredstock累积优先股股利Dividendstononparticipatingpreferredstock非参与优先股股利Dividingine收益划分allowancesexceednetine津贴超过净收益的收益划分合伙人服务和servicesofpartnersandinvestment投资的收益划分Divisionalinestatements分部损益表Divisions分部Donatedassets接受捐赠的资产Doomsdayratio终极流动比率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,activityDuedate到期日DuPontformula杜邦公式EEarnings盈余；收益deductionsfromemployee员工收入的扣减项liabilityforemployee员工收入负债recordingemployees记录员工收入retained留存收益Earningspermonshare(EPS)普通股每股收益Earningspershare,inestatementwith股收益的损益表普通股每股收Earningspershareofmonstock,dividendsand,和普通股每股收益Earningspershare(EPS)onmonstock,普通股每股收益Earningsrecord,employee's收入记录E-merce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内部控制要素Employeeearnings员工收入deductionsfrom员工收入的扣减项liabilityfor员工收入负债Employeefraud员工舞弊员工工资净额，Employeenetpay,puting计算员工工资净额Employee'searningrecord员工收入记录员工代扣所得Employee'sWithholdingAllowanceCertificate(W-4Form)税证明Employees员工；雇员Employees'earnings,recording收入记录Employees'fringebenefits员工福利Employer'spayrolltaxes,liabilityfor主工资税负债定期盘存制下End-of-periodproceduresinaperiodicinventorysystem的期末程序Engineeringchangeorder(ECO)工程变更通知单Engineeringchanges工程变更Entrepreneurs企业家Equipment设备differentialanalysisreport-replace设备更新差异分析报告replace设备更新Equity权平owner's所有者权益rateearnedonmonstockholders'普通股股东权益收益率rateearnedonstockholders’股东权益收益率ratioofliabilitiestostockholders'负债对股东权益比率statementofowner's所有者权益表stockholders'orshareholders股东权益Equitymethod权益法Equityreporting权益报告foralternateentityforms不同实体形式的权益报告forcorporations公司的权益报告forlimitedliabilitycorporations有限责任公司的权益报告forpartnerships合伙企业的权益报告forproprietorships独资企业的权益报告Equitysecurities权益证券Equivalentunit(s)约当产量conversion转换约当产量costper单位约当产量成本determinecostper确定单位约当产量成本directmaterials直接材料约当产量materials原材料约当产量Equivalentunitsofproduction产品的约当产量calculate计算产品约当产量Errors差错；误差

correctionof更正差错

discoveryof发现差错

inliquidation清算差错

proceduresforcorrecting差错更正程序差错导致不平Errorscausingunequaltrialbalance衡试算平衡表道Ethics业道德Exchangerate汇率currency货币币种互换Exchanges交换；汇兑gainson汇兑利得losseson汇兑损失Exchangesofsimilarfixedassets相似固定资产交换相似固定资产reviewofaccountingfor交换会计处理的回顾总结——相似summaryillustration-accountingfor固定资产交换的会计处理Expectedusefullife预期使用年限Expenditures支出capital资本性支出revenue收益性支出Expense(s)费用accrued应计费用administrativeorgeneral管理或一般费用administrative管理费用cashpaymentsforoperating现金支付的经营费用controllable可控费用deferred(prepaid)用indirect间接费用

interest利息费用预付费用初始prepaidexpenserecordedinitiallyas记录为费用selling销售费用非生产性费用standardfornonmanufacturing标准坏账费用uncollectibleaccounts(baddebtsordoubtfulaccounts)wage工资费用Expensespayable,accrued应付费用Extraordinaryitems项目FFabrication整形Faceamount,bondsissuedat债券按面额发行Faceamountofbonds,presentvalue面额现值Factor代理人；要素Factoring（应收账款）融通Factoryburden制造费用Factorylabor工厂人工Factoryoverhead制造费用allocating分配制造费用assigningtojobs将制造费用分配到各个批量制造费用过度overappliedoroverabsorbed分配或过度吸收制造费用余额，Factoryoverheadbalance,disposalof制造费用余额处理Factoryoverheadcost制造费用Factoryoverheadcostbudget,制造费用预算制造费用预算indicatingstandardfactoryoverheadrate标示标准制造费用率制造费用差异Factoryoverheadcostvariancereport报告制造费用弹性Factoryoverheadflexiblebudget预算Factoryoverheadrate,predetermined定制造费用分配率在产品制造费Factoryoverheadtoworkinprocess,applying制造费用Factoryoverheadvariances,制造费用差异制造费用差异reporting报告公平劳动标准FairLaborStandardsAct法Federalinetax,depreciationfor邦所得税应税折旧FederalInsuranceContributionsAct(FICA)-联邦社会保险法案Federalunemploymentpensationtax联邦失业补偿税FederalUnemploymentTaxAct(FUTA)联邦失业保险税法案FederalWageandHourLaw联邦工资与工时法Fee,protestFeedback反馈Feesearnedonaccount应收服务收费Feesearned服务收费FICAtax联邦社会保险税FIFO.SeeFirst-in,first-out先进先出法Financialaccounting财务会计differencesbetweenmanagerialand管理会计与财务会计的区别Financialaccountingandmanagerialaccounting财务会计与管理会计FinancialAccountingStandardsBoard(FASB)财务会计准则委员会Financialanalysis,andinterpretation分析与解释Financialstatement(s)财务报表consolidated合并财务报表存货成本计算effectofinventorycostingmethodson方法对财务报表的影响effectofinventoryerrorson存货差错对财务报表的影响商业企业财务foramerchandisingbusiness报表从工作底稿准preparedfromworksheet备编制财务报表Financingactivities筹资活动筹资活动现金cashflowsfrom流量netcashflowprovidedby筹资活动产生的净现金流量netcashflowusedfor筹资活动使用的净现金流量noncashinvestingand非货币性投资和筹资活动Financingplans,effectofalternative择筹资计划的效果Finishedgoods品Finishedgoodsinventory工产品存货Finishedgoodsledgeraccount完工产品分类账户Finishedgoodsledger完工产品分类账Firms,underwriting商；保险商First-in,first-out(fifo)flow先进先出流转First-in,first-out(fifo)method先进先出法First-in,first-outflowofcosts先进先出成本流转First-in,first-outmethod先进先出法useof先进先出法的运用Fisca1year年度Fixedassetponents固定资产组成Fixedassetimpairment固定资产减值Fixedassets固定资产asapercentoftotalassets固定资产占总资产的百分比costof固定资产成本costsofacquiringdiscardingdisposalofexchangingsimilarfinancialreportingfor固定资产获取成本废弃的固定资产固定资产的处置交换相似的固定资产固定资产财务报告int