会计术语中英文词汇对照表

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additionalfinishedgoodsorgeneralandjournalrevenuejournalLedgeraccount,finishedLedgerwithadjustingLegalaccountingtreatmentsofforemployeeforemployer’spayrolllong-natureofratiooffixedassetstolong-tostockholders’equity,ratiounearnedrevenuesrecordedinitiallyLifeofaLimitedLimitedliabilitycorporation(s)accountingequityreportingLimitedLimitedLineLineofLiquidatingLiquidatingerrorsstatementofLong-termdebt,currentportionLong-terminvestmentsinLong-termratiooffixedassetsdifferentialincomeononrealizedcurrencyexchangegainsunrealizedcurrencyexchangegainsunrealizedholdinggainLow-costLowerofcostormarket,inventoryLower-of-cost-or-market(LCM)MakeordifferentialanalysisManagementintheManagementDiscussionandManagement’sManagerialfinancialaccountingManagerialandfinancialdifferencesManualaccountingcostflowsforaphysicalflowsandcostflowsforphysicalflowsforaManufacturingjobordercostManufacturingManufacturingcostManufacturingflowforGoodwellPrinters,flowscheduleofpaymentsManufacturingManufacturingMarginofMarketpriceMarketMarketableMasterMatchingMatchingMaterialityMaterialscosts,MaterialsequivalentMaterialsinformationandcostMaterialsMaterialsMaterialspricevariance,Materialsquantityvariance,MaterialsMaterialsvariancerelationships,MaterialsreportingMatureMaturityMaturitynonfinancialotherMembers'equity,statementMemorandumMerchandise,cashpaymentMerchandiseavailableforMerchandiseMerchandiseinventoryonthebalancepresentationMerchandiseinventoryMerchandiseinaperiodicinventoryillustrationofaccountingMerchandisers,accountingsystemsMerchandisingcashpaymentsjournalcashreceiptsjournalchartofaccountsforfinancialstatementsfornatureperiodinventorysystemspurchasesjournalforsalesjournalforstatementofowner'stheaccountingcycleforworksheetandadjustingclosingentriesworksheetMergersandMinorityMixedMultiple-stepincomeMutualNaturalbusinessNaturalNegotiatedpriceNegotiatedtransferprice,incomeNetbookNetcashprovidedbyfinancingprovidedbyinvestingusedforfinancingusedforinvestingNetindirectmethod,adjustmentNetNetcomputingNetpresentvalueanalysisat12NetpresentvalueNetpresentvalueNetNetrealizablevaluationNetNetsalestoassets,ratioNominalNoncashinvestingandfinancingNonfinancialperformanceNonmanufacturingexpenses,standardsNonparticipatingpreferreddividendsNonpublicNontaxableNo-parNormalbalancesofNormalNotespayable,short-NotesaccountingcharacteristicsNumberofdays'salesinNumberofdays'salesinNumberoftimespreferreddividendsNumberoftimestheinterestchargesObjectivityOldage,survivors,andOperatingcashflowsdirectmethod,cashflowsindirectmethod,cashflowsreportingcashflowsOperatingOperatingOperatingexpenses,cashpaymentsOperatingOperatingOperatingcentralizedandincomeOpportunityOrganization,managementaccountantOrganizationforms,characteristicsOrganizationalofaOthercomprehensiveincome,OthercomprehensiveincomeOtherOtherincomeandOtherOtherOutstandingOverabsorbedfactoryOverappliedfactoryallocatingassigningfactorytooverappliedoroverabsorbedOverheadbalance,disposalofOverheadcost,Overheadcostbudget,Overheadcostvariancereport,Overheadflexiblebudget,Overheadrate,predeterminedOverheadreportingOverheadvolumefixedgraphofOwner,withdrawalsOwner'seffectsoftransactionsstatementP/EPaid-insourcesParvalueParentParticipatingpreferredParticipationinadmittingdeathofserviceswithdrawalofPartneraccountingarticlescontributingequityreportingformingpurchasinganintereststatementofPartnershipPartnershipPartnershipequity,statementPartnershipproperty,coownershipcomputingemployeetake-PaymentofincomePayrollaccountingdepartmentPayrollandpayrolltaxes,accountingPayrollPayrollPayrollPayrollsystemPayrollflowofdatainternalcontrolsPayrollliabilityforrecordingandpostretirementbenefitsotherPerformancemeasures,PeriodPeriodicbondinterestpayments,valuePeriodicinventorychartofaccountschartofend-of-periodproceduresformerchandisinginventorycostingmethodsmerchandisetransactionsworkPeriodicPermanentPerpetualinventory永续盘存账户（先进先出法Perpetualinventory永续盘存账户（后进先出法Perpetualinventorysystems,PerpetualPersonnelPettycashPettycashstart-PhysicalPhysicalflowsandcostflowsforaPhysicalflowsforaprocessPhysicaldirecting,and计划，指导与控制PlantPost-closingtrialPostingclosingcashpaymentsjournalpurchasesjournaltoledgers,revenuePostretirementotherthanPredeterminedfactoryoverheadPreferentialrights,PreferreddividendstodividendstoamortizingabondsissuedPremiumbytheinterestamortizationPremiumonbondspayable,amortizationPremiumonPrepaidrecordedinitiallyasrecordedinitiallyasPrepaidPresentmethodsthatPresentvaluePresentvaluePresentvaluePresentvalue$1atcompound1$1table,1Presentvalueananannuitytable,anannuityof$1atcompound1thefaceamountoftheperiodicbondinterestPresent-valuePreventiveacceptbusinessatacommonlyuseddifferentialanalysisreport-sellsettingnormalproductPricePricelevels,changesPricevariance,directPrice--earnings(P/E)Pricingunderproductionbottlenecks,productprofitabilityandPrinciple,PrintingoperationsofGood-wellPriorperiodPrivatePrivateProcessandjobordercostsystemsProcesscostjournalentriesProcesscosting,comparingjoborderProcessmanufacturer(s)costflowsphysicalflowsandcostflowsphysicalflowsforProcessordifferentialanalysisProcessingdiscontinueasegmentincome(loss)产品收益（亏损Productcostcalculations,activityProductcostProductProductlife-cycleProductpricingunderproductionProductprofitabilityandpricingunderproductionbottlenecksProductprofitabilityunderProductsellingprices,settingcalculateequivalentunitsequivalentunitsProductionproductpricingproductprofitabilityProductionProductionjust-in-ProductioncostFIFO,costProfitresponsibilityaccountingProfitcenterProfitProfitabilityProfit-volumeoriginalandProfit-volumePromissoryProperty,plant,andentityreportingProtestPublicPublicPurchase(bond购买（债券投资PurchasePurchaseandpaymentPurchasePurchasePurchasesPurchasesbudget,directPurchasesPurchasesandforamerchandisingPurchasesonPurchasesPurchasesreturnsandQualitativeQualitycontrolQuantityvariance,directQuickQuickcontractorcurrencypredeterminedfactoryservicedepartmentRateoncommonstockholders'onstockholders'ontotalRateofincomefromoperationstoRateofinterest,effectiveorRateofaverageorononinvestmentRatevariance,direct比,acid-testorcontributionmarginorprofit-contributioncurrent(workingcapitalor流动比率(营运资本率或银行用比率offixedassetstolong-termofliabilitiestostockholders'ofnetsalestoprice-earningsquickoracid-Rationing,分配,RawmaterialsRealgainlossRealizedcurrencyexchangegainsandclassificationestimatinguncollectiblesbasedanalysisinternalcontrolnumberofdays'salesonthebalanceReceivablefunctions,ReceivingRelevantRemittanceRentbudgetcostoffactorycostoverheadfactoryoverheadcostFIFO,costofforcostcenters,ReportofbalanceRequisitions,ResearchanddevelopmentResidualResidualResources,资源,ResponsibilityforcostforinvestmentforprofitreportsforcostResponsibilityRestructuringRetailinventoryRetaildetermininginventoryofinventoryRetailers'sourcesofRetainedRetainedearningshorizontalanalysis,留存收益表水平分析,Return,Revaluation,ofdeferredorunearnedrevenuesrecordedinitiallyRevenueandcollectionRevenuecapitalRevenueRevenuejournalpostingstoRevenuerecognitionReversingentriesforReversingRights,other权利,RiskSSafety,marginSale(bond销售(债券投资SaleofinvestmentsinSaleofland,gainestimatinguncollectiblesbasedscheduleofcollectionsSalesSalesSalesSalesforamerchandisingSalesSalesmixSalesonSalesSalesreturnsandSalesSalesSalvageSarbanes-Oxley萨班斯-Scorecard,Scrapheld-to-SecuritySegment,discontinueanunprofitable,differentialanalysisreportSegmentorproduct,differentialanalysisreport-processleaseprocessSellatspecialprice,differentialSellorlease,differentialanalysisSellingandadministrativeexpensesSellingSellingfixedSellingprice,effectofchangesinSemifixedSemivariableSensitivitySerialServiceflowofcostsjobordercostsystemsforServicedepartmentchargeServicedepartmentServiceServices,ofShareholders'Shareholders'Short-terminvestmentsinShort-termnotesSignatureSingle-stepincomeSinkingSocialSolvencySpecialSpecializedaccountingSpecificidentificationStaffStakeholdersofabusiness,accountinginformationandStandardcostforXLStandardcostStandardcurrentlyattainableorfornonmanufacturinginincomestatement,variancesrecordingandreportingvariancesreviewingandsupportandcriticismtheoreticalortypesStart-upStateunemploymentcompensationStateUnemploymentTaxStatedcommon-consolidatedStatementofStatementofcashdirectdirectmethod,worksheetindirectindirectmethod,worksheetworksheetStatementofincomeandStatementofmembers'Statementofowner'sformerchandisingStatementorpartnershipStatementofpartnershipStatementofstockholders'StatementsofFinancialStatesofincorporation,examplesofcorporationsandtheirStaticandflexibleStaticcumulativedividendstocumulativedividendstononparticipatingnonparticipatingno-participatingpremiumStockStockStockStockStocktransactions,StockholdersStockholders'balancesheetinthebalancerateearnedratioofliabilitiesstatementaccountingforinvestmentlong-terminvestmentssaleofinvestmentsshort-terminvestmentsStraight-linelow-SubsidiarySubsidiaryaccountspayablecontrolaccountsaccountsreceivablecontrolaccountsSummarizingtransactions,illustrationofanalyzingandSum-of-the-years-digitsSunkSupplychainTTpartialpresentvalueof1partialpresentvalueofanTake-homeTangibleTargetcostTargetTargetaccountingsystemsforallocatingcorporateliabilityforemployer'spaymentofrecordingandpayingreportingandTaxpayments,responsibilityTaxableTaxation,TechnicalTemporaryTemporaryTemporaryonthebalanceTermTheoreticalTheoryof