财务会计术语

财会术语表

A

Accelerated methods of depreciation 加速折旧法Accounting equation 会计等式

Accounting period会计期间

Accounts payable 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

Accrued payables 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

Additional paid-in capital 资本公积

Aging schedule 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

Asset depreciation range (ADR) 资产折旧范围Asset impairment 资产清理

Asset retirement 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-sale securities 短期投资

B

Bad debts 坏账

Balance sheet资产负债表

Bank reconciliation 银行对账单

Basic earnings per 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

book gain/loss 账面收益/损失

book value账面价值

borrowing capacity 融资能力

business acquisition 企业兼并

business combination 企业合并

business segment 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

Capital structure资本结构

Capital structure leverage 资本结构杠杆Capitalization ratios 资本比率

Capitalize 资本化

Cash discount现金折扣

Cash equivalent 现金等价物

Cash flow 现金流

Cash flow accounting 现金流量法会计

Cash flow from 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 of deposit 存款单

Certified public accountant 注册会计师Classified balance sheet 分类资产负债闭Clean audit opinion 无保留意见

Collateral 抵押品，担保品

Collection period 商业票据

Common earnings leverage 普通收入杠杆Common stock 普通股

Common-size financial statements Compensating balance 抵销余额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

Cost of capital 资金成本

Cost of goods sold 销货成本

Covenant 契约

CPA certified public accountant 注册会计师

Credit quality 信用程度

Credit rating 信用评级

Credit terms 信用条件

Creditor 债权人

Cumulative preferred stock 累积优先股

Current assets流动资产

Current cost现行成本

Current liabilities流动负债

Current maturity of long-term debts 即将到期的长期负债Current ratio 流动比率

D

Debenture 债券

Debt 债务

Debt covenant 债务契约

Debt investment 债权性投资

Debt ratio 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 递延所得税

Deferred revenue 递延收入