会计术语中英文对照表

英文accelerated depreciationaccountaccounting cycleaccounting changesaccounting incomeaccounting policiesaccounting principles board(APB)accounting standards executive coomitteeaccounting trends and techniquesaccounts receivablesaccrual basisaccrued expensesaccrued itemsaccrued revenuesaccumulated depreciationacid-test ratiopresent valueadditional markupadditional markup cancellationaditional paid-in capitaladjustingaging of the accounts approachallowance for doubtful accountsallowance methodallowance to reduce inventory to marketallowance to reduce short-term investments to market American Accounting Association(AAA)American Institete of Certified Public Accountants(AICPA) amortizationamount of an annuity dueamount of an ordinary annuityanalysis of long-term solvencyanalysis of return on investmentanalysis of short-term liquidityannouncement dateannual effective tax rateannuityannuity dueannuity methodantidilutive effectAPB opinion & statementsappraisal systemappraisal valueappropriaedappropriated retained earnings asset expenditureassetsassociating cause and effect attributionauditor's reportauthorized capital stock available for saleavailable-for-sale securities average collection period average days to sell the inventory bad debt expensebalance sheet approachbank overdraftbank reconciliationbank statementbase inventorybase yearbasic accounting equationbasic principlesbearer bondsbeneficiarybettermentbillings on construction in process bonds payablebonus and profit sharing plan book value methodbook value of net assets acquired call premiumcall pricecall provisionscallable bondscallable preferred stockcapital expenditurecapital leasecapital stockcapital stock subscribedcapital surpluscapitalization of interest carrying valuecash discountcash dividendscash equivalentscash flows from operation activities cash over and shortcertificates of depositchange fundschanges in accounting estimate changes in accounting principle changes in reporting entity consistencyclaimclosed corporationsclosingcollection methodcommon stockcommon stock subscribed common-size financial statements comparabilitycomparative analysis comparative statements compensatory stock option plan completed perfomance method completed-contract method complex capital structure compound interest method comprehensive approach computer software costs condensed income statement conservatismconsigneeconsignment-inconsignment-outconsignorconstruction in process contingenciescontingent liabilitiescontinuity conventioncontra accountcontributed capitalcontrolling accountconventionsconvertible bondsconvertible preferred stockcopyrightscost add markup contractcost allocation methodcost depletion methodcost flow assumptioncost indexcost methodcost of goods manufacturedcost priociple; historical cost principlecost recovery methodcost-benefit constraintcosts of constructioncosts of issuing bondscost-to-cost methodcouponscovenantscreditcredit card salecredit ratingscross referencecumulative deficitcumulative effectcumulative effect adjustmentcumulative effect of change in accounting principle cumulative effect of changes in accounting principle cumulative preferred stockcurrent adjustmentcurrent assetscurrent liabilitiescurrent maturities of long-term debtscurrent tatiocurrent tax expense(benefit)date of annoucementdate of declarationdate of expirationdate of ex-rightdate of paymentdate of recorddebenture bondsdebitdebit and credit rulesdebt securitiesdebt to stockholders' equitydebt to total assets ratio decision usefulnessdeferred annuitydeferred chargedeferred compensation cost deferred creditsdeferred gross profitdeferred itemsdeferred methoddeferred payment contract deferred recognitiondeferred tax assetdeferred tax liability depletable assetsdepletiondeposit in transit depreciabale assets depreciable cost depreciation base depreciation expense derivative financial instruments development costsdicision usefulnessdilutive effectdirect financing leasedirect methoddirect methoddirect pricingdirect write-off method discontinued segment discount on bonds payable discount on notes payable discount on notes receivable discounted present value discounting notes receivable dishonored notes receivable disposal datedistributions to owners dividend pay-out ratio dividend revenuedividend yield ratiodollar-valur LIFO retail method dominant industry segmentdonated assetsdonated treasury stockdouble-declining-balance method double-entry bookkeepingdual presentationsdue processdynamic statementsearings per shareearly extinguishmentearnedearned surplusearningeconomic entity assumption economic incomeeconomic substance over legal form effective interest rate method effective rateeffective yieldefficient market hypothesisefforts-expended method emerging issues task force employee discountemployee stock option planequity methodequity securitiesequivalent percentage of interest estimated itemsestimated liability under warranties estimated residual valueexcess earnings approach exchangableexchange rate effectsex-dividend dateexecutory contractexecutory costsexercise of call privilege expected return on plan assets expense warranty accrual method expense warranty approach expiration date of the rights expiration of return-right method exploration costsex-right stockextinguishment of debtextraordinary gain(loss)extraordinary repairsface amountface ratefeedback valuefinancial accounting fundationfinancial accounting standards advisory council financial accounting standards board(FASB) financial capitalfinancial flexibilityfinancial incomefinancial instrumentsfinancial leverage indexfinancial mobilityfinancing activitiesfinished goods inventoryfirst-in first-outfixed assetsflexibilityfloatingfloorflowfootnotesfour-column bank reconciliationfractional year depreciationfranchise revenuefranchiseefranchisesfranchisorfree on board destinationfree on board shipping pointfull costingfull disclosure principlefull-cost approachfully diluted earnings per sharefundsfunds statementfuture amount of an annuity duefuture amount of an ordinary annuityfuturesgain contingenciesgain(loss) on conversion of bondsgain(loss) on sale of short-term investments general journalgeneral purchasing power accountinggeneral purpose financial statementgenerally accepted accounting principles(GAAP) going concern(continuity) assumptiongoods in transitgoodwillgrant dategreenmailgross methodgross profit methodguaranteed bondsguaranteed residual valueheld to maturityheld-to-maturity securitieshigh ratio of returned merchandise to sales horizontal analysishostile takeoveridealismidentifiable intangible assetsimapairment of valueimpairment of assetsimplicit rate computed by the lessor improvementsimputed interest rateinception of the leaseincome before income taxesincome statement approachincome summaryincome tax allocationincome tax benefitincome taxes payableincome taxes withheldincome(loss) from continuing operation income(loss) from discontinued operation incremental borrowing rateincremental direct costsincremental methodindividual item approachinduced conversionindustry peculiaritiesindustry segmentsinflation accountinginfrequency of occurrenceinitial direct costinitial franchise feeinstallment accounts receivable installment salesinstallment sales methodin-substance defeasance of debt intangible assetsinterest costsinterest on discountinterest rate swapsinterest-bearing noteinterim debtinternal auditinginternal direct costsinternally developedinterperiod income tax allocation interpolationintraperiod income tax allocation inventory methodinventory turnoverinvestement tax creditinvestment revenue-discontinued operation investment revenue-extraordinary investment revenue-ordinaryissuance dateissuance for cashissue papersissued capital stockissues in accounting educationjournaljournalizingjunk bondjust-in-time inventory systemland improvementslarge stock diveidendlast-in first-outlease term(duration)leased asset under capital leases leasehold improvementslegal capitallegal formleverageleverage buyoutsleverage leasesLIFO liquidationlifo reserveline of businessliquiditylisted corporationslong-term capital to fixed assets long-term investmentslong-term liabilitieslong-term notes payablelong-term operational assets loss contingenciesloss from discounting of notes loss from long-term contracts loss on impairmentlower of cost or market method lump-sum purchase managerial accounting manufacturing costmarginal tax ratemarkdown cancellation market methodmarket value methodmarkupmatching principle materialitymaturity value measurement date merchandise inventory mesurabilitymisleadmonetary assetsmonetary itemsmoney capital gainmortgage bondsmoving averagemultiple-items approach multiple-pool method multiple-step formatmultiple-step income statement net accounts receivablenet additional markupnet markdownnet methodnet realizable value method neutralitynominal accountnominal ratenoncompensatory plans noncompensatory stock option plan noncumulative preferred stock noninterest-bearing note nonmonetary items nonparticipating preferred stock nopar value stocknormal shrinkagenotes receivable dishonored(past due) notes receivablesNSF (not sufficient fund)number of compounding periods obligations under capital leasesoff-balance-sheet financing operating cycleoperating leaseoperational assetsoptionordinary annuityoriginal selling priceoutput measuresoutstanding capital stock outstanding checkspaid-in capitalpar valuepar value methodpar value stockparticipating preferred stock percentage approachpercentage depletion method percentage of gross profit method percentage-of-completion method percentage-of-receivables approach percentage-of-sales approachperiod expenseperiodic inventory systempermanent accountpermanent differenceperpetual inventory systempetty cashphysical causesphysical inventoryplant assetspoint of salepooling of interests methodpost-balance sheet eventspostingpredictive valuepreemptive rightspreferred stockprepaid expensesprepaid income taxespreparing trial balancepresent amountpresent value of an annuity due present value of an ordinary annuity price index approachprice-earnings ratio(p/e ratio) primary earnings per share principalprior period adjustmentprobableproduct warrantypro-forma amountsproperty rightsproperty, plant and equipment proportional method proportional performance method purchase commitmentspurchase discountpurchase retuen and allowance quick assetsquick ratiorate of return on total assetsratio analysisraw material inventory reacquisition pricereadily determinable fair value ready marketabilityreal accountreal estate leasereasonably possiblereceivablesreceivables turnoverrecoverrecoverability testrefinancingrelated party transactionsrelative sales value methodrelevancereliabilityrealizablerealizedremoterepairs and maintenancerepayment at maturityreplacement costreplacement methodreplenish of petty cashrepresentational faithfulnessresearch and development costsresearch monographreserveresidual valuerestoration costsretail inventory method-FIFOretail methodretained earningsretroactive restatementreturn of capitalreturn on investmentrevenue (expense) expenditurerevenue from long-term contractsrevenue principle; revenue recognition principle revenues collected in advancereversing entryrisk freesales and leasebacksales discountsales discount not takensales return and allowancesales with buyback agreementsales with high rates of returnsalvage valuesecondary capital marketsecret reservesecured bondssecurities and exchange commission(SEC)see throughsegment reportingself-constructed assetsservice costsservice hours methodservice lifeshort-term investmentssignificant industry segmentsignificant influencesimple capital structuresimple interestsingle-step formatsingle-step income statementsinking fund methodsinking fundssmall stock dividendsoftware production costssource documentsspecial columnspecial journalspecific identificationspecifically identifiablestandard coststandard cost systemstated capitalstated interest ratestated ratestated valuestatement of cash flowsstatement of changes in financial positionstatement of sources and applications of fundsstatements of financial accounting conceptsstatements of financial accounting standards and interpretations static analysisstatic statementsstatutory depletion methodstock dividendsstock option planstock rightsstock splitsstock warrantsstockholders' equity stockholders' equity to fixed assets stockholders' equity to total assets straight-line methodstructural analysissubscribed stocksubscriptions receivable subsequent eventssubsidary accountssuccessful efforts approachsum-of-the-years'-digits method super majority vote supplementary information supporting schedulesswapssystemmatic and rational allocation tax credittaxable amounttaxable incometaxes refund receivabletechnical bulletins technological feasibility temporary accounttemporary differences temporary investmenttheorytime period conventiontime value of the money timelinesstimes-interest-earned ratiotiming differencetotal asset turnovertrade discounttrade-instrademarkstrading securitiestransaction approachtreasury stocktreasury stock methodtrend analysistrial and error methodtrial balancetroubled debt restructuringstrue nopar stocktrusteetwo transactions conceptunaffiliated customerunappropriatedunderlying assumptionsunderstandabilityunearned franchise feesunearned interest revenueuniformityunit lifo methodunit pricingunit-of-measure assumption; monetary unit assumptionunits of production methodunits-of-output methodunlisted or over-the-counter corporationsunrealized capitalunrealized capital gains or lossesunrealized gain on market value recovery of short-term investments unrealized gain or lossunrealized holding gain or lossunrealized loss on long-term investmentsunrealized loss on short-term investmentsunusual in naturevaluation accountvariable costingverifiabilityvertical analysisvested rightsvisual inspection methodwatered stockweighted averageweighted-average amount of accumulated expenditureswhere-got and where-gone statementwith recoursewithholdingwithout recoursework in process inventoryworking capitalworking capital ratio working model worksheet method years-of-service method中文加速折旧法帐户、会计科目会计循环会计变动会计收益会计政策会计原则委员会会计准则执行委员会会计趋势与技术应收帐款权责发生制应付费用应计项目应收收入累计折旧酸性测试比率现值再加价再加价取消资本公积调整帐龄分析法坏帐准备备抵法存货跌价准备短期投资跌价准备美国会计学会美国会计师协会摊销到期年金终值普通年金终值长期偿债能力分析投资报酬分析短期偿债能力分析认股权宣告日全年有效税率年金到期年金年金法反稀释效果APB发布的意见书及声明书评价法指拨拨定留存收益资本支出资产因果关系直接配属摊计审计报告核准发行股份备供出售者备供出售证券帐款收回平均天数存货周转平均天数坏帐费用资产负债表法银行透支银行往来调节表对帐单基期存货基期会计基本方程式基本原则息票公司债受益人改良预收工程款应付公司债员工奖金及分红帐面价值法股权净值收回溢价赎回价格收回条款可收回公司债可收回优先股资本支出资本租赁股本已认购股份资本公积利息资本化帐面价值现金折扣现金等价物营业活动的现金流量现金短溢定存单找零金会计估计的变动会计原则变动编制报表主体变动一致性请求权非公开发行公司结帐收现法普通股已认普通股股本共同比财务报表比较性比较分析比较报表酬劳性认股计划全部履行法全部完工法复杂资本结构复利法全面改革法电脑软件成本简明损益表稳健原则承销人承销品寄销品寄销人在建工程或有事项或有负债持续经营惯例抵减科目投入资本统制帐户惯例可转换公司债可转换优先股著作权，版权成本加价合约成本分摊法成本折耗法成本流动假设成本指数成本法产成品成本历史成本原则成本回收法成本效益限制工程成本比例法公司债发行成本工程成本比例法兑换券债务条款贷信用卡销货信用评级交叉索引累积亏损累积影响数当期调整法会计原则变动累积影响数会计原则变动累积影响数累积优先股当期调整法流动资产流动负债长期负债一年内到期部分流动比率当期所得税费用（利益）宣告日股利宣告日过期失效日除权日股利发放日股权登记日无担保公司债借借贷法则债务证券负债对股东权益比率决策有用性递延年金递延借项递延酬劳成本递延贷项递延销货毛利递延项目递延法递延付款合约递延认列递延所得税资产递延所得税负债递耗资产折耗在途存款折旧性资产折旧成本折旧基础折旧费用衍生性金融商品开发成本决策的有用性稀释作用直接融资租赁直接冲销法直接法直接评价法直接冲销法停业部门公司债折价应付票据折价应收票据折价折现值应收票据贴现拒付票据、催收票据处分日分配给业主股利支付率股利收入股利收益率金额后进先出零售价法主要产业部门受赠的库藏股票双倍余额递减法复式簿记双重表达审慎程序动态报表每股盈余提前偿付已赚得盈余公积盈余经济主体假设经济所得经济实质重于法律形式实际利率法有效利率实际利率、市场利率、有效收益率效率市场假说工时进度比例法紧急问题处理小组员工折扣员工认股计划权益法权益证券约当持股比例估计项目估计产品保证负债估计残值超额盈余法可交换性汇率变动的影响除息日待执行合同履约成本行使赎回权退休金资产预期报酬保证费用计提法保证费用计提法认股权行使截止日退货权逾期法勘探成本除权股非常损益大修面值票面利率回馈价值财务会计基金会财务会计准则咨询委员会财务会计准则委员会财务资本财务弹性财务所得理财工具财务杠杆指数财务机动性理财活动产成品存货先进先出固定资产弹性浮动市价下限流量附注四栏式银行往来调节表不满一年的折旧计算加盟特许收入加盟员特许权加盟主目的地交货起运点交货全部成本法充分披露原则全部成功法完全稀释每股盈余基金资金状况表到期年金终值普通年金终值期货或有利得公司债转换（损）益出售短期投资利益（损失）普通日记帐一般购买力会计一般目的财务报表一般公认会计原则持续经营假设在途商品商誉给予日绿色信函总额法毛利率法保证公司债保证残值持有至到期日持有至到期日证券高退货率的销货水平分析恶意并购理想性可明确辨认的无形资产价值的减损资产价值减损出租人的隐含利率改良隐含利率，设算利率租赁开始日税前净利损益表法本期损益所得税分摊所得税利益应付所得税扣缴所得税持续经营部门损益停业部门损益增额借款利率增额直接成本增额法个别比较法引诱转换行业特性产业部门通货膨胀会计不常发生原始直接成本原始权利金分期应收帐款分期付款销货分期付款法视同清偿无形资产利息成本贴现息利率交换附息票据中期负债内部稽核内部直接成本内部自行发展跨期所得税分配插补法同期所得税分配盘存法存货周转率投资租税抵减的处理停业部门投资收益非常投资收益一般投资收益认股权发行日现金发行待研究问题通报、问题报告已发行股份会计教育问题研究日记簿、分录簿分录垃圾债券即时存货系统土地改良物大额股票股利后进先出租赁期间租赁资产租赁改良法定资本法律形式融资购并杠杆租赁后进先出存货的减少后进先出存货准备主要行业流动性上市公司长期资金对固定资产比率长期投资长期负债长期应付票据长期营业用资产或有损失票据贴现损失工程损失价值减损损失成本与市价孰低法整批购买管理会计制造成本边际税率减价取消市价法市价法加价配比原则重要性到期值衡量日商品存货可衡量性误导货币性资产货币性项目货币资本利得抵押公司债移动平均混合商品法多项组合法多步式多步式损益表应收帐款净额净减价净额法净变现价值法中立性虚帐户名义利率非酬劳性计划非酬劳性认股计划非累积优先股不附息票据非货币性项目非参加优先股无面额股正常损耗拒付应收票据应收票据存款不足支票复利次数应付租赁款资产负债表外融资营业周期营业租赁营业资产选择权普通年金原始售价产出单位比例法流通在外股份未兑现支票投入资本面额面额法有面额股参加优先股百分比法百分比折耗法毛利百分比法完工比例法应收帐款百分比法销货百分比法期间费用定期盘存制永久性差异永续盘存制零用金物质因素实地盘存制厂房设备销货点权益结合法期后事项过帐预测价值优先认股权优先股预付费用预付所得税试算现值到期年金现值普通年金现值物价指数法市盈率基本每股盈余本金前期损益调整很有可能产品售后服务保证拟制资料财产权厂房设备比例法比例履行法、进货合约进货折扣进货退回及折让速动资产速动比率总资产报酬率比率分析原料存货收回价格具有明确的公平价值变现性不动产租赁有可能应收款项应收帐款周转率回收可回收性测试再融资关系人交易相对售价法相关性可靠性可实现已实现极少可能修理与维护到期直接偿付重置成本重置法零用金的拨补忠实表达研究开发支出（成本）研究论丛准备残值回复原状成本先进先出成本零售价法零售价法留存收益追溯重编法资本的退回投资报酬率收益支出工程收入收入认列原则预收收入转回分录无风险售后租回销货折扣顾客未取得折扣销货退回与折让附买回合约的销货高退货率的销货残值次级资本市场秘密准备附担保公司债证券交易委员会看穿分部报告自建资产服务成本工作时间法耐用年限短期投资重要产业部门重大影响力简单资本结构单利单步式单步式损益表偿债基金法偿债基金小额股票股利软件生产成本原始凭证专栏特种日记帐个别认定可个别辨认标准成本标准成本法法定资本票面利率名义利率设定价值现金流量表财务状况变动表资金来源运用表财务会计概念公报财务会计准则公报及公报的解释静态分析静态报表法定折耗法股票股利员工认股计划认股权股票分割认股权、认股证股东权益股东权益对固定资产比率权益比率直线法结构分析已认购股本应收股款期后事项明细帐、子目勘探成功法年数合计法绝大多数票决补充资讯补充附表交换权系统而合理的分摊所得税抵减应课税金额课税所得应退税额技术性公报技术可行性虚帐户暂时性差异临时投资理论会计期间惯例货币时间价值及时性利息保障倍数时间性差异总资产周转率商业折扣抵换商标权经常交易证券交易法库藏股库藏股票法试误法试算表财务困难债务整理无面值股票信托人两项交易观念非关系企业的客户未指拨基本假设可理解性预收加盟特许收入未实现利息收入统一性单位后进先出法单位评价法货币计量假设生产数量法生产数量法上柜（非上市）公司未实现资本未实现资本增值或损失短期投资未实现市价回升利益未实现损益未实现持有损益长期投资未实现跌价损失短期投资未实现跌价损失性质特殊评价科目变动成本法可验证性垂直分析既得权利目视法掺水股本加权平均累积支出的平均数资金来源与用途表有追索权代扣款项无追索权在产品存货营运资金作业模型工作底稿法预期服务年数法。