Accelerated methods of depreciation 加速折旧法
固定资产加速折旧的各种语言翻译
固定资产加速折旧的各种语言翻译展开全文固定资产加速折旧是指在固定资产使用寿命内，为加速其资本投资回收态势，以递减状态分配其成本的一种方式。
它是相对于传统上的固定资产使用期限内平均折旧而言的一种折旧观念。
加速折旧法也称为快速折旧法或递减折旧法，其特点是在固定资产有效使用年限的前期多提折旧，后期少提折旧，从而相对加快折旧的速度，以使固定资产成本在有效使用年限中加快得到补偿。
采取缩短折旧年限方法的，最低折旧年限不得低于法定折旧年限的60%；采取加速折旧方法的，可以采取双倍余额递减法或者年数总和法。
下面小编简单介绍一下固定资产加速折旧的各种语言翻译。
中文：固定资产加速折旧繁体字：固定資產加速折舊英文：Accelerated depreciation of fixed assets德语：Beschleunigte Abschreibung von Anlagevermögen 法语：Amortissement accéléré des immobilisations俄语：ускоренная амортизация основных средств西班牙语：Depreciación acelerada del activo fijo日语：固定資産の減価償却加速韩语：고정자산의감가상각가속화.葡萄牙语：Depreciação acelerada DOS ativos fixos意大利语：Ammortamento accelerato delle immobilizzazioni 越南语：Khấu hao nhanh tài sản cốđịnh希腊语：Επιτάχυνσητηςαπόσβεσηςτωνπάγιωνστοιχείωνενεργητικού匈牙利语：Az állóeszközök gyorsított értékcsökkenése 瑞典语：Azállóeszközök gyorsított értékcsökkenése斯洛文尼亚语：Pospešena amortizacija osnovnih sredstev荷兰语：Versnelde afschrijving van vaste activa捷克语：Urychlenéodpisy dlouhodobých aktiv罗马尼亚语：Accelerația deprecierii activelor fixe丹麦语：Fremskyndet afskrivning af anlægsaktiver芬兰语：Kiinteiden varojen nopeutettu poisto爱沙尼亚语：Põhivara kiirendatud amortisatsioon保加利亚语：Ускорена амортизация на дълготрайните активи波兰语：Przyspieszona amortyzacja środków trwałych注：以上资料均为百度翻译提供，排名不分先后！以上就是对固定资产加速折旧的详细讲解了，希望能帮助到大家！。
设备的折旧率 depreciation rate计算法
设备的折旧率depreciation rate计算法固定资产每期（年、月）应计提折旧额与其原值之比的百分数。
按每项固定资产计算的折旧率称个别折旧率；按每类固定资产计算的折旧率称分类折旧率；按时间单位不同，又分为年折旧率和月折旧率。
折旧率及折旧额的计算方法有直线折旧法、快速折旧法和复利法等。
1、直线折旧法（straight-line depreciation method）按设备预计使用年限平均折旧的方法，又称平均年限法。
计算公式如下：年折旧额=（固定资产原值+预计清理费用-预计残值）/预计使用年限。
年折旧率=年折旧额/固定资产原值*100%。
我国工业企业大都采用此法。
2、快速折旧法（accelerated depreciation method）为加速资本投资的回收，把设备应计折旧额的大部分在使用初期各年内进行摊销而计提折旧的方法，此法又分年限总额法、双倍余额递减法、余额递减法等，下面介绍前两种：（1）年限总额（和）法。
根据折旧总额乘以递减系数确定折旧额。
递减系数是以设备使用年限中的各年年数之和，即Sn=n(1+n)/2为分母，以尚可使用年限为分子来计算。
例如，某设备的使用年限n为5年，则递减系数的分母为Sn=5(1+5)/2=15，第一年递减系数为5/15，第二年为4/15，……第五年为1/15。
（2）双倍余额递减法。
按设备净值和直线折旧率的两倍来计提折旧的方法。
年折旧额=设备净值*（1/折旧所限）*2。
在设备折旧寿命的最后两年，改为直线折旧，即：年折旧额最后两年=（设备净值-净残值）*（1/2）设备在使用过程中由于磨损而逐渐转移到产品成本中去的那部分价值。
折旧率是根据折旧年限和净残值率算出来的,没有一定的标准.你说的这些机器设备,一般的折旧年限是10年,净残值率为3%,则折旧率为:年折旧率=(1-净残值率)/10=9.7%月折旧率=年折旧率/12=0.8083%税务上允许残在5%以内自己定，折上方法也有多种，其它同楼上。
财会专业英语 中英文对照
AAbsorption costing 完全成本法Accelerated Depreciation Method 加速折旧法Account 科目，账户Account form 账户式Account payable 应付账款Account receivable 应收账款Accounting 会计Accounting cycle 会计循环Accounting equation 会计等式资产 Assets= 负债 Liabilities + 所有者权益Owner’s EquityAccounting period concept 会计期间Accounting system 会计制度Account payable subsidiary ledger 应付款明细分类账Accounts receivable analysis 应收账款分析Accounts receivable subsidiary ledger 应收账款明细分类账Accounts receivable turnover 应收账款周转率Accrual basis accounting 应记制，债权发生制Accrued expenses 应记费用Accrued revenues 应记收入Accumulated depreciation 累计折旧Accumulated other comprehensive income 累计其他综合收入Activity base drive 作业基础/动因Activity-based costing ABC 作业成本计算法Adjusted trial balance调整后试算平衡表Adjusting entries调整分录Adjusting process调整过程Administrative expenses general expenses管理费用一般费用Aging the receivables应收账款账龄分析Allowance for doubtful accounts 坏账准备Allowance method备抵法Amortization摊销Annuity年金Assets资产Available-for-sale securities可供出售证券Average inventory cost flow method 平均库存成本流法Average cost method平均成本法Average rate of return平均回报率BBad debt expense 坏账费用Balance of the account账户余额Balance sheet资产负债表Balanced scorecard平衡记分卡Bank reconciliation银行存款余额调节表Bank statement 银行报表Bond债券Bond indenture债券契约Book value账面价值Book value of the asset资产的账面价值Boot补价Break-even point盈亏临界点Budget预算Budget performance report预算业绩报告Budgetary slack预算松弛Budgeted variable factory overhead 预算变量工厂开销Business企业Business combination 企业合并Business entity concept企业主体概念Business stakeholder企业利益相关者Business strategy企业战略Business transaction经济业务CCapital account 资本性账户Capital expenditures资本性支出Capital expenditures budget资本支出预算Capital investment analysis资本投资分析Capital leases资本性租赁Capital rationing资本分配Carrying amount账面金额Cash现金Cash basis of accounting现金制；收付实现制Cash budget现金预算Cash dividend现金股利Cash equivalents现金等价物Cash flow per share 每股现金流量Cash flows from financing activities筹资活动现金流量Cash flows from investing activities投资活动现金流量Cash flows from operating activities经营活动现金流量Cash payback period现金回收期Cash payments journal现金付款日记账Cash receipts journal现金收款日记账Cash short and over account现金余缺账户Certified public accountant CPA注册会计师Chart of accounts会计科目表Clearing account 清理账户Closing entries结账分录Closing process结账程序Closing the books 结账Common stock普通股Common-size statement通用报表Compensating balance 补偿性余额Comprehensive income全面收益Consigned inventory 寄售库存Consignee 收货人承销人Consignor 发货人寄件人Consolidated financial statements合并财务报表Contingent liabilities 不确定债务Continuous budgeting滚动预算Continuous process improvement 持续过程改进Contra accountor contra asset account抵减账户Contract rate约定利率Contribution margin 贡献毛益Contribution margin ratio贡献毛益率Contribution margin ratio 边际贡献率Controllable expenses可控费用Controllable revenues 可控收入Controllable variance可控差异Controller主计长Controlling 管理控制Controlling account控制账户Conversion costs加工成本Copyright版权Corporation公司Correcting journal entry 调整分录Cost成本Cost accounting system成本会计系统Cost allocation成本分配Cost behavior成本性态Cost center成本中心Cost concept 成本概念Cost method 成本法Cost object 成本对象Cost of finished goods available 已完工产品的成本Cost of goods manufactured 产品成本Cost of goods sold产品销售成本Cost of goods sold budget产品销售成本预算Cost of merchandise sold商品销售成本：商业企业所销售商品的成本。
会计英语6.4
WHY ?
Many fixed assets have extended but limited lives.Because these assets help generate revenue throughout their useful lives, their costs must be reflected as expenses during that time. 许多固定资产可以延长或限定使用年限。由于这些 资产在其整个有效寿命中创造收益，其成本就必须 反应在其使用期间的费用中。
DECLINING
–BALANCE METHOD（余额递减
法）
1.What？ The declining-balance method is an accelerated method of depreciation in which depreciation is computed by applying a fixed rate to the carrying value (the declining balance) of a long-lived asset. 余额递减法是用一个固定比率乘以长期资产的账面 余额（递减余额）来计算折旧的加速折旧法。 Though any fixed rate might be used under the method , the most common rate is a percentage equal to twice the straight-line percentage.---double-declining –balance method. 虽然任何固定的比率都可以在该方法下使用，但最 常见的比率是直线比率的两倍。----双倍余额递减法。
《会计学》(第21版)翻译目录、术语表 中英文对照术语表
名词术语表Absorption costing（完全成本法）：制造产品的成本报告方法，内容通常包括直接材料、直接人工和制造费用。
Accelerated depreciation method（加速折旧法）：一种在资产使用的第1年产生较高的折旧费用，之后年度折旧费用逐渐下降的折旧方法。
Account（账户）：用来记录财务报表项目增减变化的会计表格。
Account form（账户式）：类似会计恒等式的一种资产负债表格式，它将资产项目列示在表的左边，负债和所有者权益项目列示在表的右边。
Account payable（应付账款）：一项因赊购而产生的负债。
Account receivable（应收账款）：采取信用方式销售产品或提供服务而应向顾客收取的款项。
Accounting（会计）：一个向企业利益相关者提供有关企业经营活动和状况信息的信息系统。
Accounting cycle（会计循环）：以分析经济业务并编制分录为起点，以结账后试算平衡表为终点的过程。
Accounting equation（会计恒等式）：资产＝负债＋所有者权益。
Accounting period concept（会计期间概念）：一种会计概念，它假定企业的经济寿命可以被划分为若干期间。
Accounting system（会计系统）：企业为满足内部管理和外部信息使用者需要而对财务数据进行收集、分类、汇总和报告所采用的方法和程序。
Accounts payable subsidiary ledger（应付账款明细分类账）：由各个供应商（债权人）的单个账户组成的分类账。
Accounts receivable subsidiary ledger（应收账款明细分类账）：由各个顾客（债务人）的单个账户组成的分类账。
Accounts receivable turnover（应收账款周转率）：销售净额与应收账款之间的关系。
这一比率通过销售净额除以平均应收账款净额计算而得，用以衡量年度内应收账款收回的快慢。
词汇表
词汇表教材中没有解释的某些词汇也包括在本词汇表中，因为年报中经常出现这些词汇。
AAccelerated Cost Recovery System (ACRS)（加速成本回收制）：1981年基于税收目的而引入的折旧方法，后来作了修正。
请参见修正的加速成本回收制。
accelerated depreciation（加速折旧）：一种前期折旧额大于后期折旧额的折旧方法。
account（账户）：用于归类和概括交易的记录工具。
account form of balance sheet（账户式资产负债表）：左边是资产，右边是负债和所有者权益的资产负债表。
accounting（会计）：通过计量主体的经济活动，向那些作商业和经济决策的人提供有用信息的系统过程。
accounting changes（会计变更）：用于描述与前期不同的会计原则、会计估计和报告主体的使用。
accounting controls（会计控制）：与维护资产及财务报表可靠性有关的过程。
accounting cycle（会计循环）：用于分析、记录、归类和汇总交易的一系列步骤。
accounting equation（会计方程式）：资产＝负债＋所有者权益。
accounting errors（会计差错）：由计算差错、会计原则的不恰当运用及重大事件的忽略所导致的错误。
accounting period（会计期间）：与会计报告相关的时间。
accounting policies（会计政策）：用于报告公司财务成果的会计原则及惯例。
Accounting Principles Board (APB)（会计原则委员会）：一个由美国注册会计师成立的委员会，这些注册会计师在1959—1973年期间，发布制定会计准则的意见书。
Accounting Research Bulletins (ARBs)（会计研究公报）：由美国注册会计师协会会计程序委员会发布的公告。
该协会在1939—1959年期间制定会计准则。
mbafa《financialaccounting》习题答案9
mbafa《financialaccounting》习题答案9CHAPTER 9LONG-LIVED ASSETSBRIEF EXERCISESBE9–1a. The new method, straight-line depreciation, will increase net income in the early years andreduce income in the later years versus using an accelerated method. An accelerated method of depreciation increases the depreciation charges in the early years of the life of an asset and reduces the depreciation charges in the later years.b. Allegheny may have decided that it wanted depreciation charges to be spread evenly over thelife of an asset so that the impact on net income in any one reporting period was less. It may also feel that it will make its financial statements easier to compare with its competitors.During periods of high fixed asset investment Allegheny’s results may look unfavorable versus other companies that use a straight-line method instead of an accelerated method.c. In the annual report one could look through footnote #1. This footnote typically highlights all ofthe significant accounting policies and methods used by the company to prepare the financial statements.BE9–2a. The recognition of depreciation and amortization affects the basic accounting equation byreducing assets and reducing retained earnings in the stockholders’ equity section. Fixed assets such as property, plant and equipment are reduced through depreciation charges(which are collected in the contra asset account Accumulated Depreciation) which lower net income.Intangible assets are reduced by amortization charges which reduce the net income of the company. This reduction in net income reduces the retained earnings of the company.b. Boeing recognized a gain of $117 million, computed as follows:Accumulated depreciation 2002 $12,719 million+ Depreciation charges for 2003 1,005 million– Accumulated depreciation 2003 12,963 millionAccumulated depreciation on assets sold $ 761 millionPP&E 2002 $21,484 million+ PP&E purchases for 2003 741 million– PP&E 2003 21,395 millionPP&E sold $ 830 million1Derived Journal Entry:Cash (+A) 186Accumulated Depreciation (+A) 761Property, Plant & Equipment (-A) 830Gain on Sale (R, +SE) 117The gain on the sale of property, plant and equipment would be shown in the income state ment, usually in an “other gains and losses” section. These transactions would affect the statement of cash flows in the “funds from investing activities section”. Any sales would be a source of funds in the amount of cash received.BE9–3a. Johnson and Johnson invested $122 million ($594– $472) of land during 2003.b. Accumulated depreciation increased during 2003 because of depreciation expense taken byJohnson and Johnson. Instead of reducing the asset account directly, depreciation expense is added to accumulated depreciation, which offsets the asset account to show its reduction in value.c. During 2003 Johnson and Johnson must have sold some assets that were classified in thefixed assets accounts. These accounts are carried at historical cost so that only the sale of an asset will reduce the account. Any gains or losses on the sale of these assets would be shown on the income statement. The change from 2002 ($14,314) to 2003 ($17,052) is $2,738. Since Johnson & Johnson spent $5,074 on fixed assets, then $2,336 ($5,074 - $2,738) must have been sold.d. Johnson and Johnson would show $9,846 million for property, plant and equipment on itsfinancial statement for 2003. The gross amount and the accumulated depreciation would be disclosed in the footnote.EXERCISESE9–1a. Lowery, Inc., should capitalize all costs associated with getting the equipment in a serviceablecondition and location. These costs would be the actual purchase price of $920,000, the transportation cost of $62,000, and the insurance cost of $10,000. Therefore, the total cost of the equipment is $992,000.b. The depreciation base equals the dollar amount of a fixed asset's cost that the company doesnot expect to recover over the asset's useful life, but instead expects to consume over the asset's useful life. Since the plantequipment's total cost is $992,000 and since Lowery, Inc., expects to sell the equipment for $50,000 at the end of its useful life, Lowery, Inc., does not expect to recover $942,000 of the asset's cost. Therefore, the depreciation base equals $942,000. The depreciation base always equals the capitalized cost of a fixed asset less its estimated salvage value.c. The amount that will be depreciated over the life of the plant equipment is its depreciation base.The depreciation base equals the amount of the equipment's future benefits that the company will consume. The outflow of future benefits are expenses, in this case depreciation expense.Therefore, the total amount that Lowery, Inc., will depreciate over the equipment's useful life is $942,000.E9–2Lot 1 Lot 2 Lot 3 Lot 4Revenue $ 160,000 $ 120,000 $ 60,000 $ 60,000Expenses 128,000* 96,000* 48,000* 48,000*Net income $ 32,000 $ 24,000 $ 12,000 $ 12,000_______________* Expenses were calculated as follows:1. Calculate total market value.Total Market value = $160,000 + $120,000 + $60,000 + $60,000 = $400,0002. Allocate costs to each lot based upon relative market values.Lot 1 = $320,000 × (160,000/400,000) = $128,000Lot 2 = $320,000 × (120,000/400,000) = $ 96,000Lot 3 = $320,000 × (60,000/400,000) = $ 48,000Lot 4 = $320,000 × (60,000/400000) = $ 48,000E9–3a. All costs that are necessary and reasonable to get an asset ready for its intended use should becapitalized as part of the cost of that asset. In the case of property, plant, and equipment, "ready for its intended use" means that the asset is in a serviceable condition and location.LandItem Land Improvements Building Tract of land $90,000Demolition of warehouse 10,000Scrap from warehouse (7,000)Construction of building $140,000Driveway and parking lot $32,000Permanent landscaping 4,000Total $ 97,000 $32,000 $140,000b. Land:Since land is assumed to have an indefinite life, it is never depreciated.Land Improvements:Depreciation Expense—Land Improvements (E, –SE)................... 1,600 Accumulated Depreciation—Land Improvements (–A)............... 1,600 Depreciated land improvements.Building:Depreciation Expense—Building (E, –SE)....................................... 7,000 Accumulated Depreciation—Building (–A).................................. 7,000 Depreciated building.E9–4a. Maintenanceb. Maintenancec. Maintenanced. Bettermente. Maintenancef. Maintenanceg. Bettermenth. Maintenancei. BettermentNote:The classification of these expenditures can be quite subjective. Some accountants might very well classify some of these expenditures differently. For example, one might argue that the cost of the muffler in (h) is actually a betterment expenditure if the reduced noise allows workers to work more efficiently, thereby increasing the productive capacity of the machine.E9–5a. (1) Expensed immediately:Income Statement2008 2007 2006 Revenues $ 65,000 $ 65,000 $ 65,000Amortization 0 0 (40,000)Other expenses (20,000) (20,000) (20,000)Net income $ 45,000 $ 45,000 $ 5,000Balance Sheet12/31/08 12/31/07 12/31/06 AssetsCurrent assets $ 135,000 $ 90,000 $ 45,000Long-lived assets(including land) 50,000 50,000 50,000Total assets $ 185,000 $ 140,000 $ 95,000Liabilities and Stockholders' EquityLiabilities $ 35,000 $ 35,000 $ 35,000Stockholders' equity 150,000 105,000 60,000Total liabilities & stockholders'equity $ 185,000 $ 140,000 $ 95,000E9–5 Continued(2) Amortized over two years:Income Statement2008 2007 2006 Revenues $ 65,000 $ 65,000 $ 65,000 Amortization 0 20,000 20,000Other expenses 20,000 20,000 20,000Net income $ 45,000 $ 25,000 $ 25,000Balance Sheet12/31/08 12/31/07 12/31/06 AssetsCurrent assets $ 135,000 $ 90,000 $ 45,000Long-lived assets (includingland) 50,000 50,000 70,000Total assets $ 185,000 $ 140,000 $ 115,000 Liabilities and Stockholders' EquityLiabilities $ 35,000 $ 35,000 $ 35,000 Stockholders' equity 150,000 105,000 80,000Total liabilities & stockholders'equity $ 185,000 $ 140,000 $ 115,000(3) Amortized over three years:Income Statement2008 2007 2006 Revenues $ 65,000 $ 65,000 $ 65,000 Amortization 13,334 13,333 13,333Other expenses 20,000 20,000 20,000Net income $ 31,666 $ 31,667 $ 31,667Balance Sheet12/31/08 12/31/07 12/31/06 AssetsCurrent assets $ 135,000 $ 90,000 $ 45,000Long-lived assets (includingland) 50,000 63,334 76,667Total assets $ 185,000 $ 153,334 $ 121,667 Liabilities and Stockholders' EquityLiabilities $ 35,000 $ 35,000 $ 35,000Stockholders' equity 150,000 118,334 86,667Total liabilities & stockholders'equity $ 185,000 $ 153,334 $ 121,667b. 2008 2007 2006 TotalMethod 1: $45,000 $45,000 $ 5,000 $95,000 Method 2: 45,000 25,000 25,000 95,000 Method 3: 31,666 31,667 31,667 95,000E9–5 Concludedc. The balance sheets under all three methods report identical amounts for each balance sheetaccount. Since the asset was fully amortized by December 31, 2008, the method used to amortize the asset does not affect the amounts reported on the balance sheet as of December 31, 2008.E9–6a. andb.Stork Freight CompanyIncome StatementFor the Year Ended December 3112-Year Useful Life 6-Year Useful Life Revenues $ 50,000,000 $ 50,000,000 Expenses:Operating expenses $ 25,000,000 $ 25,000,000 Depreciation expense 1,250,000 2,500,000 Total expenses 26,250,000 27,500,000 Net income $ 23,750,000 $ 22,500,000 The percentage decrease in net income would be approximately 5.26% [($22,500,000 – $23,750,000) ÷ $23,750,000].c.12-Year Useful Life 6-Year Useful Life Net income $ 23,750,000 $ 22,500,000Dividend payout percentage 30% 30%Dividends $ 7,125,000 $ 6,750,000The difference in dividends due simply to using different estimated useful lives for the planes would be $375,000 ($7,125,000 – $6,750,000).E9–7a. An asset's book value equals the asset's initial capitalized value less the associatedaccumulated depreciation. With straight-line depreciation, accumulated depreciation equals depreciation expense per year times the number of years the asset has been used. Therefore, the asset's book value would be calculated as follows: Depreciation expense per year = (Cost –Salvage Value) ÷ Useful Life= ($60,000 –$12,000) ÷ 5 years= $9,600 per yearBook Value = Capitalized Cost – Accumulated Depreciation = $60,000 –($9,600 × 3 years)= $31,200E9–7 Concludedb. Depreciation Expense = [(Cost –Accumulated Depreciation) –Salvage Value] ÷Remaining Useful Life= (Book value –Salvage value) ÷ Remaining useful li fe= ($31,200 –$12,000) ÷ 5 remaining years= $3,840Depreciation Expense (E, –SE)....................................................... 3,840 Accumulated Depreciation (–A)................................................. 3,840 Depreciated asset for 2005.E9–8Straight- Double-Declining- ActivityObjective Line Balance Method(a) x1x1x1(b) x x x(c) x x2(d) x(e) x(f) x(g) x x3(h) x x x1Under certain conditions, all three methods could meet this objective. However, for the straight-line method and the double-declining-balance method, this objective will be met only by chance.The activity method will always meet this objective because depreciation is based upon the actual use of the asset.2It is possible that the activity method would generate the largest net income in the last year of an asset's useful life. However, this result would be due to the company's use patterns of the asset and would not be due to the depreciation method per se.3See note (2). The same rationale would hold in this case too.E9–9a. (1) Straight-line depreciation:Depreciation per Year = (Cost –Salvage Value) ÷ Useful Life = ($300,000 –$60,000) ÷ 4 years= $60,000 per year for 2005, 2006, 2007, and 2008E9–9 Concluded(2) Double-declining-balance depreciation:Depreciation Depreciation Accumulated Book Date Factor Expense Cost Depreciation Value1/1/05 $300,000 $ 0 $300,00012/31/05 50% $150,000a300,000 150,000 150,00012/31/06 50% 75,000 300,000 225,000 75,00012/31/07 50% 15,000b300,000 240,000 60,00012/31/08 50% 0 300,000 240,000 60,000 ______________a Depreciation Expense = Book Value at Beginning of the Period × Depreciation Factorb Book Value ×Depreciation Factor = $75,000 ×50% = $37,500. If Benick Industriesdepreciated $37,500 in 2007, the asset's book value would drop below its salvage value. To prevent this from happening, depreciation expense for 2007 can be only $15,000.b. A manager should consider the costs and benefits associated with each depreciation method.The most likely benefit is the impact of depreciation methods on income taxes. An accelerated method decreases the present value of tax payments. However, since there is no requirement that a company use the same depreciation method for financial reporting purposes as it does for tax reporting, tax considerations are not an issue for financial reporting. A manager should also consider the bookkeeping costs associated with each method. However, with computers the bookkeeping costs should be relatively consistent across methods. Finally, since the choice of depreciation methods affects net income, managers might consider the impact of the different depreciation methods on contracts such as debt covenants and incentive compensation contracts. Comparability with other in the same industry may also be a factor.E9–10a. Computer System (+A)....................................................................335,000Cash (–A)........................................................................... 335,000 Purchased computer system.Note: Capitalizing the $10,000 of training costs could be debated. But, without incurring these costs, the computer system would not be in a serviceable condition. Hence, thetraining costs meet the requirement to be capitalized as part of the fixed asset.b. (1) Straight-line depreciation:Depreciation per Year = (Cost –Salvage Value) ÷ Useful Life = ($335,000 –$70,000) ÷ 5 years= $53,000 per year for 2005, 2006, 2007, 2008, and 2009E9–10 Concluded(2) Double-declining-balance depreciation:Depreciation Depreciation Accumulated Book Date Factor Expense Cost Depreciation Value1/1/05 $335,000 $ 0 $335,00012/31/05 40% $134,000a335,000 134,000 201,00012/31/06 40% 80,400 335,000 214,400 120,60012/31/07 40% 48,240 335,000 262,640 72,36012/31/08 40% 2,360b335,000 265,000 70,00012/31/09 40% 0 335,000_____________a Depreciation expense = Book value at beginning of the period×Depreciation factorb Book value ×Depreciation factor = $72,360 ×40% = $28,944. If Stockton Corporationdepreciated $28,944 in 2008, the asset's book value would drop below its salvage value. To prevent this from happening, depreciation expense for 2008 can be only $2,360.c. Depreciation Expense (E, –SE)................................................. 134,000Accumulated Depreciation (–A)......................................... 134,000 Depreciated fixed asset for 2005.E9–111. Activity Method:Depreciation Expense per Mile = ($100,000 –$20,000) ÷ 200,000 Miles= $0.4/MileDepreciation Expense (E, –SE)....................................................... 19,200 Accumulated Depreciation (–A)................................................. 19,200 Depreciated asset for 2005.Depreciation Expense (E, –SE)....................................................... 14,000 Accumulated Depreciation (–A)................................................. 14,000 Depreciated asset for 2006.Depreciation Expense (E, –SE)....................................................... 16,000 Accumulated Depreciation (–A)................................................. 16,000 Depreciated asset for 2007.Depreciation Expense (E, –SE)....................................................... 10,000 Accumulated Depreciation (–A)................................................. 10,000 Depreciated asset for 2008.E9–11 ConcludedDepreciation Expense (E, –SE)....................................................... 14,000Accumulated Depreciation (–A)................................................. 14,000 Depreciated asset for 2009.Depreciation Expense (E, –SE)....................................................... 4,000 Accumulated Depreciation (–A)................................................. 4,000 Depreciated asset for 2010.Cash (+A) .........................................................................................12,000Accumulated Depreciation (+A)....................................................... 77,200Loss on Sale of Truck (Lo, –SE)...................................................... 10,800 Truck (–A)................................................................................... 100,000 Sold truck.2. Straight-line Method:Depreciation Expense per Year = ($100,000 –$20,000) ÷ 5 Years= $16,000/yearDepreciation Expense (E, –SE)....................................................... 16,000 Accumulated Depreciation (–A)................................................. 16,000 Depreciated asset.Note:This entry would be made each year for five years. No entry would be made in Year 6 since the truck's estimated useful life ended at the end of Year 5, which means that the truck would have been depreciated down to its estimated salvage value.Cash (+A) ....................................................................................... 12,000Accumulated Depreciation (+A)....................................................... 80,000Loss on Sale of Truck (Lo, –SE)...................................................... 8,000 Truck (–A)................................................................................. 100,000 Sold truck.E9–12a. Depletion (E, –SE)............................................................................ 1,200,000*Oil Deposits (–A)........................................................................ 1,200,000 Depleted oil deposits.___________* $1,200,000 = ($4,000,000 ÷ 100,000 barrels)×30,000 barrels extractedb. Depletion (E, –SE)............................................................................ 2,000,000*Oil Deposits (–A)........................................................................ 2,000,000 Depleted oil deposits.___________* $2,000,000 = ($4,000,000 ÷ 100,000 barrels)×50,000 barrels extractedc. $800,000E9–13a.Depreciation Expense Correct Annual Cumulative Year Per Company's Books Depr. Exp. Difference Difference2005 $120,000 $25,000 $95,000 $95,0002006 0 25,000 (25,000) 70,0002007 0 25,000 (25,000) 45,0002008 0 25,000 (25,000) 20,000b. After adjusting entries are prepared and posted on December 31, 2007, AccumulatedDepreciation will be understated by $75,000.c. After adjusting entries, but before closing entries have been prepared and posted on December31, 2007, Retained Earnings will be understated by $70,000.d. After both adjusting and closing entries have been prepared and posted on December 31, 2007,Retained Earnings will be understated by $45,000.E9–14a. Cash (+A) .......................................................................................235,000Accumulated Depreciation—Office Equipment (+A)....................... 300,000 Office Equipment (–A)............................................................... 500,000 Gain on Sale of Fixed Assets (Ga, +SE)................................... 35,000 Sold office equipment.b. Cash (+A) ......................................................................................... 185,000Accumulated Depreciation—Office Equipment (+A)....................... 300,000Loss on Sale of Fixed Assets (Lo, –SE)........................................... 15,000 Office Equipment (–A)............................................................... 500,000 Sold office equipment.E9–15Assuming that Paris Company kept the equipment for its entire five-year estimated useful life, the depreciation schedule on the equipment would be as follows.Depreciation Depreciation Accumulated Book Date Factor Expense Cost Depreciation Value1/1/03 $25,000 $ 0 $25,00012/31/03 40% $10,000 25,000 10,000 15,00012/31/04 40% 6,000 25,000 16,000 9,00012/31/05 40% 3,600 25,000 19,600 5,40012/31/06 40% 400* 25,000 20,000 5,00012/31/07 40% 0 25,000 20,000 5,000__________________* Because the equipment's book value cannot drop below its estimated salvage value, depreciation expense for 2006 cannot exceed $400.a. Accumulated Depreciation—Equipment (+A).................................. 19,600Loss on Disposal of Equipment (Lo, –SE)....................................... 5,400 Equipment (–A).......................................................................... 25,000 Disposed of equipment.b. Accumulated Depreciation—Equipment (+A).................................. 20,000Loss on Disposal of Equipment (Lo, –SE)....................................... 5,000 Equipment (-A)........................................................................... 25,000 Disposed of equipment.c. Cash (+A) ....................................................................................... 8,000Accumulated Depreciation—Equipment (+A).................................. 19,600 Equipment (–A).......................................................................... 25,000 Gain on Sale of Fixed Assets (Ga, +SE)................................... 2,600 Sold equipment.d. Fixed Asset (new) (+A).................................................................... 30,000Accumulated Depreciation—Equipment (+A).................................. 20,000Loss on Disposal of Fixed Asset (Lo, –SE)...................................... 3,000 Cash (–A)................................................................................... 28,000 Equipment (old) (–A).................................................................. 25,000 Exchanged fixed assets.E9–16a. andb. First, let us compute the original cost of the equipment that was sold in 2005 asfollows:Equipment Equipment Equipment Equipmentat the End + Purchased – sold during = at the Endof 2004 during 2005 2005 of 2005$32,700 + $12,000 – X = $37,500X = $7,200Now, let us compute the related accumulated depreciation for the equipment sold during 2005 as follows:Accumulated Depreciation Exp. Accumulated Accumulated Depreciation at + for 2005 – Depreciation = Depreciationthe End of 2004 for the Sold at the EndEquipment of 2005during 2005$14,300 + $7,200 – X = $17,600X = $ 3,900 Now, we can reconstruct the journal entry.Cash.................................................................................................5,400*Accumulated Depreciation............................................................... 3,900 Equipment.................................................................................. 7,200 Gain on Sale of Equipment........................................................ 2,100 ___________* $7,200 + $2,100 – $3,900 = $5,400E9–17Account Financial Statementa. Property, plant & equipment Balance SheetLess: accumulated depreciation Balance SheetDepreciation expense Income StatementInvestments in property, plant & equipment Statement of Cash Flowsb. Property, plant & equipment – 2002 $36,912Plus: investments in property, plant & equipment 3,656Less: property, plant & equipment – 2003 38,692Property, plant & equipment sold in 2003 $ 1,876c. Accumulated depreciation – 2002 $19,065Plus: depreciation expense – 2003 4,651Less: accumulated depreciation – 2003 22,031Accumulated depreciation – sold property $ 1,685E9–17 Concludedd. Compute the gain on the sale:Cost of property sold $1,876Less: accumulated depreciation 1,685Book value of property sold $ 191Sales price of property $100Less: book value of property 191Loss on sale of property $ 91This loss on sale of property would appear on the income statement.E9–18a. First, let us compute the related accumulated depreciation for the equipment sold during 2005as follows:Accumulated Depreciation Cap. Accumulated Accumulated Depreciation at + for 2005 – Depreciation = Depreciationthe End of 2004 for the Sold at the EndEquipment 0f 2005during 2005$9,800 + $3,800 – X = $10,500X = $ 3,100 Now, we can reconstruct the journal entry.Cash................................................................................................. 4,300 Loss on Sale of Equipment (900)Accumulated Depreciation............................................................... 3,100 Equipment.................................................................................. 8,300 b. Equipment Equipment Equipment Equipmentat the End + Purchased – sold during = at the Endof 2004 during 2005 2005 of 2005$23,400 + X – $8,300 = $26,900X = $11,800___________Equipment purchased during 2000 = $11,800E9–19a. Swift Corporation should capitalize these costs. Assets are defined as items that are expectedto provide future economic benefits to the entity. Organization costs are costs incurred by an entity prior to starting operations. Such costs include legal fees to incorporate and accountant's fees to set up an accounting system. Without incurring these costs, most companies could not be in business. Consequently, organization costs allow a company to be in business, thereby helping it to generate future benefits. Since these costs help in generating future benefits, they should most definitely be capitalized.b. Theoretically, organization costs should be amortized over their useful life. In the extreme,organization costs provide a benefit over the entire life of a company. Since under the going concern assumption accountants assume that entities will exist indefinitely, it would seem that organization costs should be amortized over an indefinite period. Since this position is not practical, the accounting profession has decided that organization costs should be amortized over a period not to exceed forty years.Assuming that Swift Corporation amortizes its organization costs over the maximum period of forty years, the appropriate adjusting journal entry for a single year would be as follows: Amortization Expense (E, –SE)........................................................1,125 Organization Costs (–A)............................................................. 1,125 Amortized organization costs.c. As mentioned in part (b), organization costs theoretically provide benefits over the entire life ofthe company. Under the going concern assumption, the company is assumed to exist indefinitely. If the company is assumed to exist indefinitely and if organization costs provide benefits over the entire life of the company, then these costs should provide an indefinite benefit. Consequently, organization costs should provide a benefit for an indefinite period of time, which implies that they should be reported as an asset (i.e., future benefit) indefinitely.But if organization costs are amortized, the asset will at some point in time have a zero balance, and the cost of the asset cannot be matched against the benefits the asset will help generate in the future. This situation contradicts the matching principle and the concept of an asset.d. A patent gives a company the exclusive right to use or market a particular product or process,thereby providing the company with an expected future benefit. Consequently, the costs incurred to acquire a patent should be capitalized as an asset and amortized over the patent's useful life. If Swift were to immediately expense the $65,000, the company would be implying that it did not expect to receive any benefits from the patent in the future. If this were the case, one would have to question why Swift purchased the patent in the first place.e. Research and development costs may or may not provide a company with future benefits. Thecompany will not know whether or not a particular R & D。
财务管理常用术语(英汉对照)
Asse t r o t a t i o n ( 1 ) 资产周转率 参见 a s s e t turnover或turns。
Asset turnover or turns (1, 5) 资产周转率 销 售额除以资产。一种测量资产管理效率的 比率。
Assets (of a firm) (2) 资产 在资产负债表中公 司股东共同拥有的财物。
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公经理人员财务管理—创造价值的过程
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作为发行证券公司的代理人尽最大努力销售 证券的一种证券分销方式。 Beta (coefficient) (10) ß系数 基于一种私人股 票的回报率变化相对于股票市场指数回报率 变化的敏感性的风险测量工具。与系统风 险，市场风险，不可分散风险，和相对风险 同义。 Bid-ask spread (13) 买卖价差 买价与卖价之间 的差额。 Bid price (13) 买价 市场交易者愿意购买的价 格。 Bidder (12) 投标商 在收购中，想购买另一家 公司全部或部分股份的公司。 Bond (9) 债券 说明债权人与发行公司之间关系和 规定资金借入和偿还的条件和条款的一种负 债证券。 Bond market (9) 债券市场 发行和交易债券的 市场。 Bond rating (9) 债券等级评定 由代理机构 (例 如标准普尔和莫迪投资服务公司 )评定的等 级以提供一种债券信用风险的估计。 Bond value (9) 债券价值 债券预期现金流序列 以与现金流序列的风险相联系的贴现率折 现的现值。 Bond value of a convertible bond (9)可转换债 券的债券价值 如果可转换债券没有转换选择权 的价值。 Bonding costs (11) 债券发行成本 贷款人对管 理灵活性设置限制性条款导致的成本 (由股 东承担 )。 Book value of asset (2) 资产的账面价值 资产 在公司资产负债表中列示的价值。 Book value of equity (1,2) 所有者权益的账面价 值 Book value multiple (12) 账面价值乘数 股价 除以每股权益账面价值。与 price-to-book ratio同义。用于公司价值估计。 Bookrunner (9) 发起人 Bottom line (2) 净收益 Brokers (9) 经纪人 不拥有证券，代表第三方 进行证券交易的个人或机构。 Business assets (5) 营业资产 营运资本需求 加净固定资产。
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Financial Depａrtｍeｎｔ财务部Acceleｒateｄｍethｏds oｆdepreciａtion 加速折旧法Accｏunting ｅquatioｎ会计等式Accounｔingｐerｉoｄ会计期间Ａｃｃouｎtｓpayablｅ应付账款Ａccｏuｎts paｙａble tｕｒｎｏver 应付账款周转Accounts recｅivable应收账款Acｃouｎts ｒeceivable ｔurnoｖer 应收账款周转Accrual acｃountiｎｇ权责发生制会计Aｃcｒuals 应计项目Ａccruｅｄｐayａbｌes 应付款项Ａcｃuｍulated deｐｒeｃiation累计折旧Activｉty method 作业方法Aｃtivity raｔｉos作业比率Aｃtuａry精算师,精算Additｉoｎaｌpaｉｄ-in capital资本公积Ａgiｎｇsｃheduｌe 账龄分析表Allowance ｍetｈod 备抵法Ａmｏrtization 摊销Ａｎalytic review 分析性复核Annuａl reporｔ年报Anｎuity年金Ａｐproprｉatiｏn of rｅtaｉned earｎiｎgs留存收益分配Aｓset 资产Asｓｅｔdeprｅciaｔiｏn ｒanｇe (AＤR) 资产折旧范围Aｓｓeｔｉmpaiｒmｅnｔ资产清理Asset ｍixAｓｓetｒetirement资产报废Assｅt tuｒnｏver 资产周转率Audiｔ审计Audｉt coｍmiｔｔee 审计委员会Aｕdit opiniｏｎ审计意见Aｕdit repｏｒt 审计报告Authoｒized shａres授权股本,注册股份Avaiｌable－for-saleｓecuｒｉｔies 短期投资Ａｖｅｒagiｎg asｓumpｔｉonＢBad debts 坏账Baｌancｅsｈｅet资产负债表Ｂanｋrｅcoｎcilｉaｔion银行对账单Baｓic earningｓper sｈａre 基本每股盈利Bettｅrｍent 改良“Ｂｉg 5”五大会计师事务所bｏaｒd of dｉreｃtors 董事会bｏnｄ债券契约boｎds payaｂle 应付债券bｏoｋｇain/ｌoss 账面收益/损失book vａlｕe 账面价值borｒowｉng caｐaciｔy融资能力bｕsiｎｅｓｓａcquisitiｏn 企业兼并bｕｓiness combination 企业合并busｉｎesｓeｎvironmeｎｔbuｓｉnｅsｓｓeｇｍeｎt 企业内部责任单位ＣCａll prｏvisiｏn 提前赎回条款Capiｔａｌ资产Capｉtal leasｅ资本租赁Ｃａpitａｌstrucｔｕｒe 资本结构Caｐiｔａl sｔruｃtuｒe leveraｇe 资本结构杠杆Cａpitalizatiｏn ratios 资本比率Capｉtalize资本化Caｓｈdisｃount 现金折扣Cash equｉvalent现金等价物Cａsｈflｏw 现金流Caｓhｆlｏw acｃouｎｔiｎg 现金流量法会计Caｓh fｌｏｗfrom ｆinancing筹资产生的现金流量Caｓh flow ｆrｏm iｎvｅｓｔing投资产生的现金流量Cash flow frｏm opｅrａtionｓ经营产生的现金流量Cash flow projeｃtion 现金项目Cash management现金管理Certifｉcaｔe oｆdｅpｏｓｉt 存款单Cｅrtifieｄpublic ａccoｕnｔant 注册会计师Ｃｌasｓifiｅd baｌance sheet 分类资产负债闭Clｅａｎａudit opinion无保留意见Coｌlａtｅral 抵押品, 担保品Colleｃtｉｏn pｅrioｄ商业票据Commｏｎeaｒninｇs lｅverage 普通收入杠杆Cｏmmonｓtock普通股Ｃｏmmｏn-size ｆinaｎciaｌsｔatｅmeｎｔsＣomｐensａting bａｌancｅ抵销余额Ｃoｍpensａtiｏn commitｔｅｅCompｅnsaｔiｏｎcontｒａctsＣonsｅrｖatism稳健Cｏnsignmｅnt 寄销品Cｏnｓｉｓtency 连续性Consoliｄated finａncｉａl staｔements 合并财务报表Coｎtingency 或有事项Contiｎgent liａbilitｙ或有负债Contra ａccoｕnt对销账户Contrｉbutｅd cａpitａl 实缴资本Ｃontroｌlｉng iｎｔerｅｓｔ控股权益Coｎvertible boｎdｓ可转换债券Cｏpyriｇht 版权Coｒporatioｎ公司Ｃost 成本Cost expiｒatiｏｎ成本耗用Coｓt methｏd 成本法Cosｔｏf capitaｌ资金成本Cｏst of goｏdｓsold 销货成本Ｃｏvｅnaｎt 契约ＣＰA certiｆied pｕblｉcａccｏｕntant 注册会计师Ｃredit ｑｕａlｉty信用程度Ｃredｉｔraｔｉng 信用评级Ｃrｅｄｉt terms信用条件Ｃｒeditor 债权人Cuｍulａｔive prefｅｒred ｓtｏcｋ累积优先股Cｕｒrenｔassets 流动资产Curreｎt coｓt 现行成本CｕrｒeｎｔReｐlaｃemeｎｔCost 现行重置成本Curｒent ｌiabilities流动负债Currｅnｔmaturｉty of loｎｇ-ｔｅrｍdebts 即将到期的长期负债Cｕｒｒenｔｒaｔｉo流动比率DDebentuｒe 债券Debt债务Debｔcovｅnant债务契约Debt inveｓｔmｅnt 债权性投资Deｂｔｒatｉo 负债比率Dｅbt redempｔioｎs 债务清偿Deｂt／eqｕiｔy ratiｏ负债／权益比率Defaulｔ违约Defｅrrｅd cost递延成本Dｅｆerred inｃome 递延收益Defeｒred inｃome tａxeｓ递延使得税Deｆeｒred revenue 递延收入Ｄｅｆined benｅfiｔｐeｎsion ｐlan 即定收益养老金方案Deｆｉｎｅdｃontｒｉｂｕtioｎpension ｐｌan即定供款养老金方案Deplｅｔion 折耗Ｄeｐrｅciatｉｏn 折旧Deｐrｅciatｉon bａse 折旧系数Ｄeprｅｃiaｔioｎeｘpenｓe 折旧费用Ｄiluted ｅaｒnings per shａre 摊薄后每股盈利Diｌutｉon 摊薄Dilutive ｓｅｃurｉties 摊薄证券Dｉｒectｍetｈod 直线法Ｄｉrect wrｉｔe-ofｆmｅthｏd 直接注销法Diｓcｏuｎt on bｏｎd payable 应付债券折价Dｉsｃouｎt rａｔｅ贴现率，折扣率Dｉssiｍilar ａsseｔDivestｉｔure 风险Dｉvidend ｙｉｅld股息率Diｖidendｓ股息Dｉviｄends in arrears 应付股利Doｕble taxａtion 双重征税Doｕble-dｅcｌiｎiｎg-ｂａlａnce mｅｔhｏd双倍余额递减法DuPont Model 杜邦体系EＥarｎed ｃaｐitａlＥａrniｎｇpｏweｒ盈利能力Earniｎgｓ盈利Ｅarnings pｅr sharｅ每股利润Earnｉngs pｅrsｉstｅnceEarning qｕaliｔy 收益质量Ｅcｏｎomｉｃentｉty ａssｕmptioｎ经济个体假定Econｏmic ｖａｌue addeｄ经济价值增加Effｅctive intｅrest meｔhod实际利息法Effectiｖe interesｔratｅ实际利率Eｑuｉｔy 所有者权益Eqｕｉｔｙinveｓｔmeｎt 权益投资Equｉty issｕance 发行股票Equiｔy meｔhoｄ权益法Equity security股本证券ERＩＳAEscrow 代管Eｘｃｈaｎge raｔe 汇率Ｅｘpeｎse费用ExpensedExｔernaｌfｉｎａｎcing 外部融资Eｘtrａorｄinary ｉｔem 非经常项目ＦFacｅｖaluｅ面值Ｆａir mａｒket valuｅ公允市价Fｉnａnｃialａccoｕｎting 财务会计Ｆiｎancｉaｌａccoｕntiｎg sｔanｄards 财务会计Finaｎcｉal AccountinｇＳtandaｒｄs Bｏard 财务会计标准委员会Ｆｉnａnｃial conｄition财务状况Ｆinaｎｃｉal fｌexibility 财务弹性Finanｃiａlｐerformance 财务业绩Fiｎanｃiａl raｔｉo analysis 财务比率分析Financial ｓtａｔeｍｅnt analｙsis 财务报表分析Fｉnanciaｌstatemeｎｔs 财务报表Financｉng ａctiviｔｉeｓ融资活动Fiｒsｔ－iｎ, fiｒst-out 先进先出法Fiscal ｐｅrioｄaｓsumpｔion 会计期假设Fiscal ｙｅar会计年度Fixedａｓseｔturnｏvｅr 固定资产周转Fixed ａsｓeｔｓ固定资产FＯB ｄestinａtｉon 离岸货价ＦOB shiｐpｉng pｏinｔ起运点交货Fooｔnotes附注Foｒwaｒd ｃontract 期货合同Freiｇｈｔ-iｎ运费已付Fｒeｑuent tranｓａcｔioｎs 经常性交易GGaｉn cｏntiｎgｅｎcｙ或有收益Generalｌｙａｃcepted aｃｃouｎtｉｎg priｎｃiplｅｓ一般会计原则Gｏing cｏnｃｅrn 持续经营Ｇｏods ｉn trａnsｉt 在途商品Ｇoodwill 商誉Ｇｏｖernment ａccｏuｎting 政府会计Grosｓmａrgin毛利，边际贡献Gross pｒofit 毛利HHｅdｇing 套期保值Hidｄen reｓervｅｓ秘密准备Ｈｉstoricaｌcｏst 历史成本Ｈuman caｐｉtal 人力资源Ｈｙbｒid ｓecuritｙ混合证券IＩｎcoｍe 收益ＩnｃｏmeｓｍｏothｉngＩncｏme statｅmeｎt损益表Independent auditoｒ独立审计Ｉｎdｉrect meｔhod 间接法Inｄｕsｔrｙ行业Iｎflatｉon通货膨胀Ｉｎｐuｔmａrket 投入市场Installment obliｇａtｉoｎ分期付款Inｔａngible ａsseｔ无形资产Ｉntentｉon toｃonｖertIｎterｅｓt 利息Intｅrest ｃoveｒage rａtｉo 利息保障比率Interest-bearing obｌigａｔiｏn 附息债务Internal ｃoｎtrol ｓystｅm 内部控制系统Ｉｎternal fｉnanciｎg 内部筹资InｔernaｌRevenue Ｃode国内税收法规Inｔｅrnal Rｅｖenue Servｉｃe 国内税收总署Ｉnｔeｒpｅriod tax alｌoｃaｔiｏn 跨期税款分摊Inｔｒａperｉｏｄtａｘallｏcation 所得税期内分摊Ｉnveｎtｏｒy存货Iｎveｎtorｙtｕｒnovｅr 存货周转Invｅsting aｃｔivities 投资活动LLａnd土地,不动产Last-in, fｉｒｓｔ－oｕt 后进先出Lｅasｅ租赁Leａｓehold ｏｂligａtionLeveragｅ杠杆效应Liability 负债Lifｅof a ｂond 年金期间LIFO confoｒmiｔy rule 后进先出法一致性规则LＩFＯlｉｑｕidation 后进先出法清算ＬIFO rｅserve 后进先出法准备Lｉne of cｒedit 信用限额Lｉqｕidａtｉoｎ清算Liquｉdｉty 流动性Liｓｔｅd coｍpanｙ上市公司Loan cｏnｔract贷款合同Loaｎcovenant 贷款契约Long-term ｉnvestmeｎts 长期投资Loss 亏损Loss cｏｎｔｉnｇenｃy 或有损失Ｌoｗer-of-cｏst－oｒ－mａｒkｅt ruｌe 成本与市价孰低原则ＭＭACＲS 加速成本回收法修正系统Ｍainｔenaｎｃe expｅndiｔｕｒｅ维修费用Managｅmeｎｔaccounting 管理会计Maｎagemeｎｔdiｓcｒｅｔion管理决策Managemｅnt lｅｔter 管理建议书Mａnuｆaｃｔurｉng company 制造公司Ｍａrgiｎ毛利Maｒk-tｏ-maｒｋet aｃｃountｉng 按市场计价法会计Markdowｎ减低标价Mａrket ｐricｅ市场价格Market ratiｏＭａrｋeｔshare市场份额Mａrkｅt value 市价Measｕremeｎt tｈｅory计量理论Merchandise iｎvenｔory商品盘存Merger合并MｉｓｃlａssificａｔｉｏnＭortgagｅ抵押,按揭Ｍorｔgage pａyable应付抵押款Ｍultiｎatｉoｎａl corｐoration 跨国公司ＭultisteｐformatNNaｔｕral reｓｏｕrce ｃost 自然资源成本Net aｓsets 净资产Net boｏk vaｌue 净账面价值Net cｒedｉｔsａles 净赊销值Nｅt earningｓ净收益Net inｃome净收益Neｔｏｆtaｘ税后净额Nｅt operａtｉｏn iｎｃome 净营业收入Neｔprｏｆiｔ净收益Nｅt realiｚaｂｌe vａluｅ可实现净值Net sales 销售净额Nｅｔwｏrtｈ资本净值ｎｏteｓreceivａble 应收票据OＯbjecｔiviｔyOｂsolescence 过时,陈旧Off－ｂaｌancｅ－sheet ｆiｎancｉnｇ资产负债表外融资Open ａｃcｏunt 未清账户Operａting activiｔiｅs 经营活动Ｏperａtinｇcyｃle营业周期Ｏperatｉnｇdays 营业日Opeｒating exｐｅnｓes营业费用Opｅrating ｉncoｍｅ营业收益Oｐerａting ｌeaｓｅ经营租赁Ｏｐeｒating marｇｉn 营业毛利Opｅraｔｉｎg ｐerfｏrｍance 经营业绩Ｏperａｔing revenues 营业收入Ｏperａｔing transactioｎsＯpiniｏn letｔer审计报告Otｈer revｅnues and exｐenses 其它收益和亏损Outpｕt market 输出市场Ouｔstandiｎg ｓhares 发行在外的股份Ovｅrｈead管理费用Oｖerｓｔａting fｉｎancial ｐerfｏｒmａnce ａnｄcoｎdiｔｉon Owner’ｓequｉty所有者权益PPaｐeｒｐｒofｉtｓ账面利润Ｐeｒｖalｕe 面值Pａｒeｎt cｏｍｐaｎy 母公司Parｔicipatiｎｇpｒefｅｒrｅd ｓｔock 参与优先股Pａrtｎerｓｈip 合伙Patｅｎt 专利Ｐaymentｓｉn ａdvance 预付款Peｎsion养老金Percentage-of－crｅdit-sａlｅs ａｐpｒoａcｈ赊销百分比法Perｉoｄic methｏd 定期法Perpｅtual method 永续法Ｐhｙsｉcal ｏbｓolescｅnce 实物陈旧Pｏrtfｏliｏ投资组合Poｓｔaｃquiｓitｉon eｘpenｄituｒes 收购后费用Postretｉrｅｍeｎt costs 退休后成本Ｐreempｔｉvｅｒiｇｈt优先股权Prｅｍiｕｍoｎｂondsｐayabｌe应付债券溢价Prｅpaiｄexpenseｓ准备成本Ｐｒesentｖalｕe 现值Pｒiｎcipａl 本金当事人Ｐrior pｅriod aｄjｕstment 前期调整数Prｉｖate compaｎy私人公司Pｒoceeds 收入Productionｃaｐacity 生产能力Ｐrｏduction ｅfｆiｃｉeｎcｙ生产效率Prｏfoｒｍa fiｎanｃｉal stａtemeｎｔsPrｏfit利润Prｏｆit ａｎd losｓsｔatemｅｎt 损益表Prｏｆit margｉn 毛利Prｏfitaｂility 获利能力Profitabilｉtｙrａtios 获利能力比率Property财产Ｐroperｔｙ,ｐlan, and eｑuｉpmenｔ财产,车间和设备Purchａse methｏｄ购买法Purｃｈａsing pｏｗer 购买力QＱualified auｄｉｔｒeport有保留意见的审计报告Quickｒaｔio 速动比率ＲRate of retｕrn回报率Reａdily mａrkeｔａbleReaｌized gaｉn or loss已实现收益或损失Recogｎｉzed gain orｌｏss确认收益或损失Redemｐtion 赎回Refiｎanｃing 再筹资Ｒelａｔｅd parｔy ｔraｎsactｉoｎ关联交易Reｔirement 退休，退股Return on aｓｓｅts资产报酬率Return ｏn equｉty 净资产收益率Return on ｅｑuiｔy from ｆinancｉal ｌｅｖeｒａge融资杠杆净资产收益率Retuｒn ｏn ｉnvｅｓｔment 投资回报率Rｉsk－fｒee reｔurｎ无风险回报ＳSales销售Ｓaｌeｓｇroｗｔｈ销售增长Ｓａleｓreｔurｎs销售退回Salｖagｅvaluｅ残值Seｃｕｒed nｏte有担保票据Securitｉｅs anｄＥxcｈange Cｏｍｍisｓｉon 证券及期货事务监察委员会Security 证券Serviｃe cｏｍpany 服务公司Serviｃe reveｎｕe 服务收益ＳG & A 销售,一般和行政花费Short-ｔｅrｍdebt 短期负债Shｏrt-term ｉｎveｓtmｅnt 短期投资Simiｌａr ａssetSole prｏprietoｒshｉp独资经营Soｌvｅnｃy 偿债能力Solｖｅnｃｙｒａtioｓ偿债比率以上回答供您参考！希望对您有所帮助！杭州图书馆。