会计英语_会计类英语

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关键词汇表

A

Accounting entity会计主体 Accounting equation会计平衡式 Accounting framework会计框架 Accounting period concept会计期间概念 Accounts账户

Accounts payable应付账款 Accounts receivable应收账款 Accrual basis for accounting权责发生制 Accrual concept应计概念 Accumulated depreciation累计折旧 Acid test ratio速动比率 Activity ratios效率比率 Activity-based costs systems作业成本制度 Allowance for bad debts坏账准备

Allowance for doubtful accounts 不良坏账准备 Amortization of bond discount债券折价摊销 Amortization of bond premium债券溢价摊销 Amortized(被)摊销 Aet turnovers资产周转率 Aets资产

Average-cost method平均成本法

B

Bad debts坏账

Balance sheet资产负债表 Bonds债券 Bookkeeping会计循环 Burden制造费用

C

Capital stock股本 Capital surplus股本溢价

Capitalizing retained earnings存留收益资本比 Cash现金

Cash and temporary investments现金及短期投资 Cash basis for accounting收付实现制 Cash discount现金折扣 Cash equivalents准现金 Chunky costs步增成本 Conditional liability或有负债 Conservatism Concept稳健概念 Consistency Concept一致性概念 Contra aet抵消资产

Contribution margin边际贡献

Control account总账账户

Corporation公司

Cots accounting成本会计

Cost concept成本概念

Cost drivers成本动因

Cost method成本法

Cost objects成本对象

Cost of goods sold销货成本

Cost of sales销售成本

Cost pools成本汇集对象

Credit贷方（贷记）

Current liabilities流动负债

Current portion of long-term debt长期负债中的流动部分 Current ratio流动比率

D

Days´ receivables应收账款周转天数 Debit借方（借记）

Debt ratio负债比率

Declining balance depreciation余额递减折旧法

Deferred credits递延贷项

Deferred taxes递延税

Depletion折耗

Depreciable cost应计折旧成本

Depreciation折旧

Direct costs直接成本

Discount折扣

Dividend payout股利分发（率）

Dividend yield ratio股利对股票市价的比率 Double entry复式记账

Du pont model杜邦模型

E

Earnings per share每股收益

Effective interest rate实际利率

Entity concept会计主体概念

EPS每股收益

Equities权益

Equity method权益法

Esperanto通用语言

Expense center费用中心

F

FIFO（First-in first-out）先进先出法

Financial performance财务业绩中心

Fixed aets固定资产

Foreign currency translation外币折算

G

GAAP（generally accepted accounting principles）公认会计准则 General ledger总分类账

Going concern持续经营

Goodwill商誉

Gro margin毛利

I

Income statement收益表

Indirect costs间接成本

Insolvent无偿债能力

Inventory存货

Average-cost method平均成本法

First-in ,first-out(FIFO)先进先出法

Last-in ,first-out(LIFO)后进先出法

Inventory cost flows存货成本流转

Inventory turnover存货周转率

Investment centers投资中心

J

Journal日记账

L

Last-in ,first-out(LIFO)后进先出法

Ledger分类账

Leee承租人

Le or出租人

Leverage杠杆

Leveraged buyout杠杆买断（杠杆收购）Liabilities负债

Liability负债（责任）

Current and noncurrent流动与非流动（法）Long-term debt长期负债

Long-term debts长期负债

M

Marketable securities易变现证券

Matching concept配比概念

Materiality concept重要性概念

Mergers吸收合并

Minority interest in subsidiaries少数股东权益

Money measurement concept货币计量概念

N

Net earnings净利润

Net income净收益

Noncurrent liability非流动负债

Nonvariable costs不变成本

Normal operating cycle正常的营业周期 Notes receivable应收票据

O

Operating expenses营业费用

Operating income营业收入

Overhead cost制造费用（间接费用）

P

Paid-in-capital in exce of par超面额缴入资本 Partnership合伙

PE（Price earnings ratio）市赢率

Percentages-of-completion method完工百分比法 Postretirement benefits养老金（退休金）Premium溢价

Prepaid expenses预付费用

Prevailing market interest rate通行市场利率 Product guarantees产品担保 Profit center利润中心

Profit margin边际利润 Profitability ratios获利性比率 Proprietorship业主权益 Proven验证

Q

Quick aets速动资产

R

Realization concept实现概念

Realized已实现（的）Recognition concepts确认概念 Reconciliations对账

Residual income剩余收益 Responsibility centers责任中心 Retained earnings存留收益 Return on aets（ROA）资产报酬率 Return on equity(ROE)权益报酬率 Return on invested capital(ROIC)长期资本报酬率

Return on investment(ROI)投资报酬率 Revenue recognition收入确认 Revenue recognition rule收入确认规则 Revenues收入

S

Salvage value残值

Semi variable costs半变动成本 Solvency ratios偿债能力比率 Special journal特种日记账 Specific identification system个别认定法 Stated value设定价值 Statement of cash flows现金流量表

Statement of changes in financial position 财务状况变动表 Statement of earnings盈余表

Statement of financial position财务状况表 Statement of income收益表 Step-function costs阶梯式成本 Stock distribution股票发行 Stock dividends股票股利 Stock splits股票分割 Stockholder ´s equity所有者权益 Straight-line depreciation直线折旧法 Subsidiary ledger明细分类账 Sum-of-years ´ digits method年数总和法

T

T accountT字形账户 Takeovers接管

Times interest earned利息保障倍数 Treasury stock库藏股票 Trial balance试算表

U

Unearned revenue未实现收入

V

Variable costs变动成本 Variances差异

W

Working capital turnover营运资本周转率

Y

Yield收益率