会计英语1-14章术语翻译(仅供参考-不足之处望批评指正)

Chapter1Accounting会计Accountingequation会计等式Assets资产Auditors审计师Balancesheet资产负债表Bookkeeping记账Businessentityassumption会计主体原则Commonstock普通股Corporation公司Costprinciple成本原则Equity权益Ethics伦理Events事项Expandedaccountingequation扩展的会计等式Expenses费用Externaltransactions外部交易Externalusers外部信息使用者Financialaccounting财务会计FASB美国财务会计准则委员会Fulldisclosureprinciple充分披露原则GAAP公认会计原则Going-concernassumption持续经营原则Incomestatement损益表Internaltransactions内部交易Internalusers内部信息使用者IASB国际会计准则理事会Liabilities负债Managerialaccounting管理会计Matchingprinciple配比原则Monetaryunitassumption货币单位原则Netincome净收益Netloss净损失Owner,Capital所有者名下的资本Ownerinvestment所有者投资Ownerwithdrawals所有者提取Partnership合伙企业Proprietorship独资企业Recordkeeping记账Revenuerecognitionprinciple收入确认原则Revenues收入Sarbanes–OxleyAct《萨班斯—奥克斯利法案》SEC证劵交易委员会Shareholders股东学习文档仅供参考

Shares股份Soleproprietorship个人独资企业Statementofcashflows现金流量表Statementofowner’sequity所有者权益表Stock股票Stockholders股东Timeperiodassumption会计分期原则Withdrawals提取Chapter2Account账户Accountbalance账户余额Balancecolumnaccount三栏式账户Chartofaccounts会计科目表Compoundjournalentry复合日记账分录Credit贷方Creditors债权人Debit借方Debtors债务人Double-entryaccounting复式记账法Generaljournal普通日记账Generalledger总分类账Journal日记账Journalizing登记日记账Ledger分类账Posting过账(PR)column过账索引栏Sourcedocuments原始凭证T-accountT型账户Trialbalance试算平衡表Unearnedrevenue预收收入Chapter3Accountingperiod会计期间Accrualbasisaccounting权责发生制会计Accruedexpenses应计费用Accruedrevenues应计收入Adjustedtrialbalance调整后试算平衡表Adjustingentry调整分录Annualfinancialstatements年度财务报表Bookvalue账面价值Cashbasisaccounting收付实现制会计Contraaccount备抵账户Depreciation折旧Fiscalyear会计年度Interimfinancialstatements中期财务报表学习文档仅供参考

Matchingprinciple配比原则Naturalbusinessyear自然营业年度Plantassets固定资产Prepaidexpenses预付费用Straight-linedepreciationmethod直线折旧法Timeperiodassumption会计分期原则Unadjustedtrialbalance调整前的试算平衡表Unearnedrevenues预收收入Chapter4Accountingcycle会计循环Classifiedbalancesheet分类资产负债表Closingentries结账分录Closingprocess结账过程Currentassets流动资产Currentliabilities流动负债Incomesummary损益汇总账户Intangibleassets无形资产Long-terminvestments长期投资Long-termliabilities长期负债Operatingcycle营业周期Permanentaccounts永久性账户Post-closingtrialbalance结账后试算平衡表Proformafinancialstatements预测财务报表Temporaryaccounts临时性账户Unclassifiedbalancesheet未分类资产负债表Workingpapers工作底稿Worksheet工作底表Chapter5Cashdiscount现金折扣Costofgoodssold商品销售成本Creditmemorandum贷记通知单Creditperiod信用期Creditterms信用条件Debitmemorandum借记通知单Discountperiod折扣期EOM月末FOB交货点Generalandadministrativeexpenses一般及行政管理费用Grossmargin毛利Grossprofit毛利Inventory存货Listprice价目表价格Merchandise商品Merchandiseinventory库存商品学习文档仅供参考

Merchandiser商业企业Multiple-stepincomestatement多步式损益表Periodicinventorysystem定期盘存制Perpetualinventorysystem永续盘存制Purchasediscount购货折扣Retailer零售商Salesdiscount销售折扣Sellingexpenses销售费用Shrinkage损耗Single-stepincomestatement单步式损益表Supplementaryrecords辅助记录Tradediscount商业折扣Wholesaler批发商Chapter6Averagecost平均成本Conservatismconstraint稳健性原则Consignee收货人Consignor发货人Consistencyconcept一致性原则FIFO先进先出法Interimstatements中期报告LIFO后进先出法LCM成本与市价孰低法Netrealizablevalue可变现净值Specificidentification个别认定法Weightedaverage加权平均法Chapter7Accountspayableledger应付账款分类账Accountsreceivableledger应收账款分类账Cashdisbursementsjournal现金支出日记账Cashreceiptsjournal现金收入日记账Checkregister支票登记薄Columnarjournal多栏式日记账Compatibilityprinciple适应性原则Controllingaccount统驭账户Controlprinciple控制原则Cost-benefitprinciple成本—收益原则Flexibilityprinciple灵活性原则Generaljournal普通日记账Internalcontrols内部控制Purchasesjournal购货日记账Relevanceprinciple相关性原则Salesjournal销售日记账Scheduleofaccountspayable应付账款明细表学习文档仅供参考

Scheduleofaccountsreceivable应收账款明细表Specialjournal特种日记账Subsidiaryledger明细分类账Chapter8Bankreconciliation银行存款余额调节表Bankstatement银行对账单Canceledchecks注销支票Cash现金Cashequivalents现金等价物Cashoverandshort现金溢缺Check支票Depositticket存款单Depositsintransit在途存款EFT电子资金转账Internalcontrolsystem内部控制制度Liquidassets流动资产Liquidity偿债能力Outstandingchecks未兑现支票Pettycash备用金Principlesofinternalcontrol内部控制原则Sarbanes-OxleyAct《萨班斯—奥克斯利法案》Signaturecard印鉴卡Voucher凭单Vouchersystem凭单制Chapter9Accountsreceivable应收账款Agingofaccountsreceivable应收账款账龄分析AllowanceforDoubtfulAccounts呆帐准备金Allowancemethod备抵法Baddebts坏账Directwrite-offmethod直接核销法Interest利息Makerofthenote出票人Matchingprinciple配比原则Materialityconstraint重要性约束Maturitydateofanote票据到期日Payeeofthenote票据收款人Principalofanote票据的本金Promissorynote票据Realizablevalue可变现价值Chapter10Accelerateddepreciationmethod加速折旧法Amortization摊销Assetbookvalue资产账面价值学习文档仅供参考

Betterments改进工程投资Capitalexpenditures资本支出Changeinanaccountingestimate会计估计变更Copyright版权Cost成本Declining-balancemethod余额递减法Depletion折耗Depreciation折旧Extraordinaryrepairs非常修理Franchises特许权Goodwill商誉Impairment减损Inadequacy生产能力不足Indefinitelife不确定使用年限Intangibleassets无形资产Landimprovements土地改进物Lease租约Leasehold租赁权Leaseholdimprovements租赁资产改进Lessee承租人Lessor出租人Licenses特许权Limitedlife有限使用年限MACRS修正后的加速成本回收制度Naturalresources自然资源Obsolescence陈旧，过时Ordinaryrepairs日常维修Patent专利权Plantassetage固定资产寿命Plantassets固定资产Plantassetusefullife固定资产使用年限Revenueexpenditures收益性支出Salvagevalue残值Straight-linedepreciation直线折旧法Trademarkortrade(brand)name商标或品牌Units-of-productiondepreciation工作量法Usefullife使用年限Chapter11Contingentliability或有负债Currentliabilities流动负债Currentportionoflong-termdebt一年内到期的长期负债Employeebenefits职工福利Estimatedliability估计负债〔FICA〕Taxes联邦社会保险税学习文档仅供参考

FUTA联邦失业税Grosspay薪资总额Knownliabilities已知负债Long-termliabilities长期负债Meritrating考绩Netpay薪资净额Payrolldeductions薪资扣款Short-termnotepayable短期应付票据SUTA州失业救济税Warranty保修Chapter12Bond债券Bondcertificate债券证书Bondindenture债券契约Carrying(book)valueofbonds债券账面价值Discountonbondspayable应付债券折旧Installmentnote分期付款期票Marketrate市场利率Mortgage抵押权Pensionplan养老金计划Premiumonbonds债券溢价Parvalueofabond债券面值Straight-linebondamortization债券利息直线摊销法Chapter13(AFS)securities可供出售证劵Comprehensiveincome综合收益Consolidatedfinancialstatements合并财务报表Equitymethod权益法Equitysecuritieswithcontrollinginfluence具有控制权的权益类证劵Equitysecuritieswithsignificantinfluence具有重大影响力的权益类证劵(HTM)securities持有至到期证劵Long-terminvestments长期投资Parent母公司Short-terminvestments短期投资Subsidiary子公司Tradingsecurities交易性证劵Unrealizedgain(loss)未实现收益〔损失〕Chapter14Appropriatedretainedearnings拨定留存收益Authorizedstock核定股本Callprice赎回价格Callablepreferredstock可赎回优先股Capitalstock股本Changesinaccountingestimates会计估计变更学习文档仅供参考

Commonstock普通股Convertiblepreferredstock可转换优先股Corporation股份制公司Cumulativepreferredstock累积优先股Dateofdeclaration股利宣告日Dateofpayment股利发放日Dateofrecord股权登记日Discountonstock股票折旧Dividendinarrears积欠股利Financialleverage财务杠杆Largestockdividend大额股票股利Liqu