Accelerated methods of depreciation 加速折旧法
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 mix
Assetretirement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 assumption
B
Bad 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
businessenvironment
businesssegment 企业内部责任单位
C
Call 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 financialstatements
Compensating balance抵销余额
Compensation committee
Compensationcontracts
Conservatism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
D
Debenture 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 asset
Divestiture 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
E
Earned capital
Earningpower盈利能力
Earnings盈利
Earnings per share每股利润
Earnings persistence
Earning 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
ERISA
Escrow 代管
Exchange rate 汇率
Expense费用
Expensed
Externalfinancing 外部融资
Extraordinary item 非经常项目
F
Facevalue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
G
Gain 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
H
Hedging 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
I
Income 收益
Incomesmoothing
Income 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 toconvert
Interest 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
L
Land土地,不动产
Last-in, first-out 后进先出
Lease租赁
Leasehold obligation
Leverage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M
MACRS 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 ratio
Marketshare市场份额
Market value 市价
Measurement theory计量理论
Merchandise inventory商品盘存
Merger合并
Misclassification
Mortgage抵押,按揭
Mortgage payable应付抵押款
Multinational corporation 跨国公司
Multistepformat
N
Natural 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
O
Objectivity
Obsolescence 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 transactions
Opinion 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
P
Paperprofits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 statements
Profit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
Q
Qualified auditreport有保留意见的审计报告
Quickratio 速动比率
R
Rate of return回报率
Readily marketable
Realized 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
S
Sales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 asset
Sole proprietorship独资经营
Solvency 偿债能力
Solvencyratios偿债比率
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