会计英语术语解释

第一章Accountpayable应付账款Accountreceivable应收账款Accounting会计Accountingequation会计等式Asset资产Audit审计Balancesheet平衡表（资产负债表）Capital资本Certifiedmanagementaccountant(CMA)注册管理会计Certifiedpublicaccountant(CPA)注册会计师Corporation公司Entity主体Expense费用Financialaccounting财务会计FinancialAccountingStandardsBoard(FASB)财务会计准则委员会Financialstatements财务报告Generallyacceptedaccountingprinciples(GAAP)公认接受会计准则Incomestatement收入表（利润损益表）Liability负债Managementaccounting管理会计Netearnings净收益Netincome净收入Netloss净损失Netprofit净利润Notepayable应付票据Notereceivable应收票据Owner’sequity所有者权益Ownerwithdrawals实收资本Partnership合伙制Proprietorship个体制Revenue收入Shareholder股东Statementofcashflows现金流量表Statementofearnings净盈余报表Statementoffinancialposition财务状况报表Statementofoperations运营表Statementofowner’sequity所有者权益报表Stockholder股东Transaction交易第二章Account账簿、账户Chartofaccounts会计科目表Credit把……记入贷方Debit把……记入借方Journal日记账Ledger总账、分类账Normalbalance正常余额、平衡Posting登帐、过账Trialbalance试算平衡第三章Accrualaccounting权责发生制bookvalue(ofaplantasset)账面价值plantasset固定资产Accruedexpense应计费用cash-basisaccounting收付实现制prepaidexpense预付费用Accruedrevenue应计收入contraaccount抵消账户revenueprinciple收入确认准则Accumulateddepreciation累计折旧deferredrevenue递延收入time-periodconcept会计期间Adjustedtrialbalance调整试算平衡depreciation折旧unearnedrevenue递延收入Adjustingentry调整分录matchingprinciple配比原则第四章Accountingcycle会计循环fixedasset固定资产plantasset固定资产Closingtheaccounts结账incomesummary损益汇总账户postclosingtrialbalance试算平衡Closingentries结账分录liquidity流动性reversingentries转回分录Currentasset流动资产long-termasset长期资产temporaryaccounts临时性账户Currentliability流动负债long-termliability长期负债worksheet工作表Currentratio流动比率operatingcycle营业周期Debtratio资产负债率permanentaccounts永久性账户Franchises特许权Goodwill商誉Intangibles无形资产Licenses授权Ordinaryrepair普通修理Patent专利Plantassets固定资产Salvagevalue残值Straight-line（SL）depreciationmethod直线法折旧Trademark商标Tradename商标名Units-of-production（UOP）depreciationmethod单位产量法第十一章accruedexpense应计费用、预提费用accruedliability应计负债currentportionoflong-termdebt长期负债中一年内到期的部分currentmaturity本期或一年内到期employeecompensation雇员薪酬FICAtax联邦保险捐助税grosspay工资的毛收入netpay净支出payroll工薪、工资short-termnotepayable短期应付票据SocialSecuritytax社会保险税unemploymentcompensationtax事业补偿税withheldincometax预扣收入税第十三章additionalpaid-incapital股本溢价 authorizationofstock授权股票boardofdirectors董事bookvalue账面价值bylaws规章、章程chairperson主席charter特许权、授权commonstock普通股contributedcapital已投股本cumulativepreferredstock累计优先股deficit赤字、亏空dividends股利doubletaxation双重税收legalcapital法定资本limitedliability有限责任marketvalue市场价值outstandingstock发行在外股票paid-incapital实收资本parvalue票面价值、面值preferredstock优先股president总裁、董事长rateofreturnoncommonstockholders’equity普通股收益率rateofreturnontotalassets资产回报率retainedearnings留存收益returnonassets资产回报returnonequity所有者权益回报shareholder股东statedvalue设定价值、宣称价值、无票面值股票stock股票stockholder股东、股票持有者stockholders’equity所有者权益第十四章Appropriationofretainedearnings分类盈余Comprehensiveincome毛利润，综合收入Earningspershare（EPS）每股收益Extraordinarygainsandlosses营业外收入/支出Extraordinaryitem异常项目Prior-periodadjustment先期调整Segmentofthebusiness经营部门Statementofstockholders’equity所有者权益状况变动表Stockdividend股票股利Stocksplit股票分割（折分）Treasurystock库藏股第十五章Bonddiscount债券折价Bondpremium债券溢价Bondspayable应付债券Callablebonds可回购债券Capitallease融资租赁Convertiblebonds可转换债券Debentures信用债券（无担保债券）Discount（onabond）折价Effectiveinterestrate有效利（息）率Lease租赁Lessee承租人Lessor出租人Leverage杠杆Marketinterestrate投资者实际回报率Mortgage抵押Operatinglease经营性租赁Premium溢价Presentvalue现值Serialbonds系列债券Statedinterestrate票面利息率Termbonds定期债券第十六章available-for-saleinvestments可供出售投资（不以控制为目的）consolidatedstatements合并会计报表controllinginterest主权益equitymethod权益法foreign-currencyexchangerate汇率hedging套期保值held-to-maturityinvestments持有至到期投资long-terminvestment长期投资majorityinterest主权益marketablesecurity短期投资market-valuemethod市场法minorityinterest小股东权益parentcompany母公司short-terminvestment短期投资strongcurrency强通货subsidiarycompany分（子）公司tradinginvestments短期投资weakcurrency疲软货币第十八章accountsreceivableturnover应收账款周转率acid-testratio酸性测试比率benchmarking标杆儿bookvaluepershareofcommonstock普通股每股帐面价值capitalcharge资本成本collectionperiod回收期common-sizestatement比率报表costofcapital资本成本currentratio流动比率days'salesinreceivables应收账款周转天数debtratio资产负债率dividendyield股利收益率earningspershare(EPS)每股收益economicvalueadded(EVA)经济附加值horizontalanalysis平行分析interst-coverageratio利息覆盖率inventoryturnover存货周转率leverage杠杆price/earningsratio市盈率，价格/收益比率quickratio速动比率rateofreturnoncommonstockholdersequity普通股东权益报酬率rateofreturnonnetsales销售利润率returnonassets（ROA）资产回报率returnonequity（ROE）所有者权益回报率，资本权