西方财务会计词汇

Chapter 1

account payable 应付账款

accounting 会计

accounting equation 会计等式

assets 资产

balance sheet 资产负债表

board of directors 董事会

capital 所有者权益

cash 现金

common stock 普通股

corporation 股份公司

cost principal 成本原则

current assets 流动资产

current liabilities 流动负债

dividends 股利

entity 实体

expenses费用

fair value 公允价值

financial accounting 财务会计

financial statements 财务报表

financing activities 筹资活动

fixed assets =plant assets=property，plant and equipment固定资产

generally accepted accounting principal （GAAP）公认会计准则

going-concern concept 持续经营原则income statement 损益表

investing activities 投资活动

liabilities 负债

limited liability company 有限责任公司

long -term debt 长期负债

management accounting 管理会计merchandise inventory 库存商品

net earning 净收益

net income 净利润

net loss 净损失

net profit 净利润

note payable 应付票据

objectivity principal 客观性原则

operating activities 经营活动

owners’ equity 所有者权益

paid-in capital 实收资本

partnership 合伙企业proprietorship 个体企业

reliability principal 可靠性原则

retained earnings留存收益

revenues 收入

shareholder 股东

stable-monetary-unit concept 币值稳定假设statement of cash flows现金流量表statement of financial position 财务状况表statement of operations 经营业绩表statement of retained earnings 留存收益表stock 股票

stockholders 股东

stockholders’ equity 股东权益

Chapter 2

account 账户

accrued liability 应计负债

cash 现金

chart of accounts 账户表

credit 贷方

debit 借方

journal 日记账

ledger 分类账

posting 过账

prepaid expense 预付费用

transactions 交易

trial balance 试算平衡表

Chapter 3

account format账户格式

accrual 应计项目

accrual accounting 权责发生制

accrued expense 应计费用

accrued revenue 应计收入

accumulated depreciation 累计折旧adjusted trial balance 调整后的试算平衡表book value 账面价值

cash-basis accounting 收付实现制classified balance sheet分类资产负债表closing the books 结账

closing entries 结账分录

contra account 备抵账户

current assets 流动资产

current liabilities 流动负债

current ratio 流动比率

debt ratio 资产负债率

deferral 递延项目

depreciation 折旧

liquidity 流动性

long-term assets 长期资产

long –term liabilities 长期负债

matching principal 配比原则

multi-step income statement 多步式损益表operating cycle 经营周期

permanent accounts永久性账户

plant assets 固定资产

prepaid expense 预付费用

report format 报告式

revenue principle 收入原则

single-step income statement单步式损益表temporary accounts暂时性账户

time-period concept 会计期间概念unearned revenue 预收收入

Chapter5

acid-test ratio 酸性测试比率

accounts receivable turnover应收账款周转率

aging-of-accounts receivable 应收账款账龄分析

Allowance for doubtful accounts = Allowance for uncollectible accounts

坏账准备账户

allowance method 备抵法

bad-debt expense坏账损失

creditor 债权人

days’ sales in receivables应收账款天数debtor 债务人

direct write-off method 直接注销法doubtful-account expense 呆账损失interest 利息

marketable securities 可交易证券

maturity 到期日

percent-of-sales method 销售百分比法principal 本金quick ratio 速动比率

receivables应收项目

short-term investments短期投资

Chapter 6

average-cost method 平均成本法conservation 谨慎性

consistency principal 一致性原则

cost of goods sold 销售成本

cost-of-goods-sold method 销售成本模型disclosure principal 信息披露原则

first-in，first-out cost（method）先进先出法gross margin = gross profit 毛利

gross margin method = gross profit method

毛利法

Gross margin percentage = gross profit percentage毛利率

Inventory 存货

Inventory turnover 存货周转率

last-in，first-out cost（method）后进先出法lower-of-cost-or-market rule 成本与市价孰低法

periodic inventory system 定期盘存制perpetual inventory system 永续盘存制purchase allowance 销售折让

purchase discount 销售折扣

purchase return 销售退回

specific-unit-cost method 个别计价法weighted-average method 加权平均法

chapter7

accelerated depreciation method加速折旧法amortization 摊销

capital expenditure 资本化

copyright 版权

depletion expense 折耗费用

depreciation cost 可折旧成本

double-declining-balance method 双倍余额递减法

estimated residual value 预计残值estimated useful life预计使用年限franchises and licenses特许经营权和许可证