会计英语114章术语翻译(仅供参考不足的地方望批评指正)

Chapter 1 Accounting会计
Accounting equation会计等式
Assets资产
Auditors审计师
Balance sheet资产欠债表
Bookkeeping记账
Business entity assumption会计主体原则Common stock普通股
Corporation公司
Cost principle本钱原则
Equity权益
Ethics伦理
Events事项
Expanded accounting equation扩展的会计等式Expenses费用
External transactions外部交易
External users外部信息利用者
Financial accounting财务会计
FASB美国财务会计准则委员会
Full disclosure principle充分披露原则
GAAP公认会计原则
Going-concern assumption持续经营原则Income statement损益表
Internal transactions内部交易
Internal users内部信息利用者
IASB国际会计准则理事会
Liabilities欠债
Managerial accounting管理会计
Matching principle配比原则
Monetary unit assumption货币单位原则
Net income净收益
Net loss净损失
Owner ,Capital所有者名下的资本
Owner investment所有者投资
Owner withdrawals所有者提取Partnership合股企业
Proprietorship独资企业
Recordkeeping记账
Revenue recognition principle收入确认原则Revenues收入
Sarbanes –Oxley Act《萨班斯—奥克斯利法案》SEC证劵交易委员会
Shareholders股东
Shares股分
Sole proprietorship个人独资企业Statement of cash flows现金流量表
Statement of owner’s equity所有者权益表
Stock股票
Stockholders股东
Time period assumption会计分期原则
Withdrawals提取
Chapter 2 Account账户
Account balance账户余额
Balance column account三栏式账户
Chart of accounts会计科目表
Compound journal entry复合日记账分录
Credit贷方
Creditors债权人
Debit借方
Debtors债务人
Double-entry accounting复式记账法
General journal普通日记账
General ledger总分类账
Journal日记账
Journalizing 记录日记账
Ledger分类账
Posting过账
(PR) column过账索引栏
Source documents原始凭证
T-account T型账户
Trial balance试算平衡表
Unearned revenue预收收入
Chapter 3 Accounting period会计期间
Accrual basis accounting权责发生制会计Accrued expenses应计费用
Accrued revenues应计收入
Adjusted trial balance调整后试算平衡表Adjusting entry调整分录
Annual financial statements年度财务报表Book value账面价值
Cash basis accounting收付实现制会计Contra account备抵账户
Depreciation折旧
Fiscal year会计年度
Interim financial statements中期财务报表
Matching principle配比原则
Natural business year自然营业年度
Plant assets固定资产
Prepaid expenses预付费用
Straight-line depreciation method直线折旧法Time period assumption会计分期原则
Unadjusted trial balance调整前的试算平衡表
Unearned revenues 预收收入
Chapter 4 Accounting cycle会计循环
Classified balance sheet分类资产欠债表
Closing entries结账分录
Closing process结账进程
Current assets流动资产
Current liabilities流动欠债
Income summary损益汇总账户
Intangible assets无形资产
Long-term investments长期投资
Long-term liabilities长期欠债
Operating cycle营业周期
Permanent accounts永久性账户
Post-closing trial balance结账后试算平衡表
Pro forma financial statements预测财务报表Temporary accounts临时性账户
Unclassified balance sheet未分类资产欠债表
Working papers工作草稿
Work sheet工作底表
Chapter 5
Cash discount现金折扣
Cost of goods sold商品销售本钱
Credit memorandum贷记通知单
Credit period 信用期
Credit terms信用条件
Debit memorandum借记通知单
Discount period折扣期
EOM月末
FOB交货点
General and administrative expenses一般及行政管理费用Gross margin毛利
Gross profit毛利
Inventory存货
List price价目表价钱
Merchandise 商品
Merchandise inventory库存商品
Merchandiser商业企业
Multiple-step income statement多步式损益表Periodic inventory system按期盘存制Perpetual inventory system永续盘存制Purchase discount购货折扣
Retailer零售商
Sales discount销售折扣
Selling expenses销售费用
Shrinkage损耗
Single-step income statement单步式损益表Supplementary records辅助记录
Trade discount商业折扣
Wholesaler批发商
Chapter 6 Average cost平均本钱
Conservatism constraint稳健性原则Consignee 收货人
Consignor发货人
Consistency concept一致性原则
FIFO先进先出法
Interim statements中期报告
LIFO后进先出法
LCM本钱与市价孰低法
Net realizable value可变现净值
Specific identification个别认定法
Weighted average加权平均法
Chapter 7 Accounts payable ledger应付账款分类账
Accounts receivable ledger应收账款分类账
Cash disbursements journal现金支出日记账
Cash receipts journal现金收入日记账
Check register支票记录薄
Columnar journal多栏式日记账
Compatibility principle适应性原则
Controlling account统驭账户
Control principle控制原则
Cost-benefit principle本钱—收益原则Flexibility principle灵活性原则
General journal普通日记账
Internal controls内部控制
Purchases journal购货日记账
Relevance principle相关性原则
Sales journal销售日记账
Schedule of accounts payable应付账款明细表
Schedule of accounts receivable应收账款明细表Special journal特种日记账
Subsidiary ledger明细分类账
Chapter 8 Bank reconciliation银行存款余额调节表
Bank statement银行对账单
Canceled checks注销支票
Cash 现金
Cash equivalents现金等价物
Cash over and short现金溢缺
Check支票
Deposit ticket存款单
Deposits in transit在途存款
EFT电子资金转账
Internal control system内部控制制度
Liquid assets流动资产
Liquidity偿债能力
Outstanding checks未兑现支票
Petty cash备用金
Principles of internal control内部控制原则Sarbanes-Oxley Act《萨班斯—奥克斯利法案》Signature card印鉴卡
Voucher 凭单
Voucher system凭单制
Chapter 9 Accounts receivable应收账款
Aging of accounts receivable应收账款账龄分析Allowance for Doubtful Accounts呆帐准备金Allowance method备抵法
Bad debts坏账
Direct write-off method直接核销法
Interest 利息
Maker of the note出票人
Matching principle配比原则
Materiality constraint重要性约束
Maturity date of a note单据到期日
Payee of the note单据收款人
Principal of a note单据的本金
Promissory note单据
Realizable value可变现价值
Chapter 10 Accelerated depreciation method加速折旧法Amortization摊销
Asset book value资产账面价值
Betterments改良工程投资
Capital expenditures资本支出
Change in an accounting estimate会计估量变更Copyright版权
Cost本钱
Declining-balance method余额递减法Depletion折耗
Depreciation折旧
Extraordinary repairs超级修理
Franchises特许权
Goodwill商誉
Impairment减损
Inadequacy生产能力不足
Indefinite life不肯定利用年限
Intangible assets无形资产
Land improvements土地改良物
Lease租约
Leasehold租赁权
Leasehold improvements租赁资产改良Lessee承租人
Lessor 出租人
Licenses特许权
Limited life有限利用年限
MACRS修正后的加速本钱回收制度
Natural resources自然资源
Obsolescence陈腐，过时
Ordinary repairs日常维修
Patent专利权
Plant asset age固定资产寿命
Plant assets固定资产
Plant asset useful life固定资产利用年限
Revenue expenditures收益性支出
Salvage value残值
Straight-line depreciation直线折旧法
Trademark or trade (brand) name商标或品牌
Units-of-production depreciation工作量法
Useful life利用年限
Chapter 11 Contingent liability或有欠债
Current liabilities流动欠债
Current portion of long-term debt一年内到期的长期欠债Employee benefits员工福利
Estimated liability估量欠债
（FICA）Taxes联邦社会保险税
FUTA联邦失业税
Gross pay薪资总额
Known liabilities已知欠债
Long-term liabilities长期欠债
Merit rating考绩
Net pay薪资净额
Payroll deductions薪资扣款
Short-term note payable短时间应付单据SUTA州失业救济税
Warranty保修
Chapter 12 Bond 债券
Bond certificate债券证书
Bond indenture债券契约
Carrying (book) value of bonds债券账面价值Discount on bonds payable应付债券折旧Installment note分期付款期票
Market rate市场利率
Mortgage抵押权
Pension plan养老金计划
Premium on bonds债券溢价
Par value of a bond债券面值
Straight-line bond amortization债券利息直线摊销法
Chapter 13
(AFS) securities可供出售证劵
Comprehensive income综合收益
Consolidated financial statements归并财务报表
Equity method权益法
Equity securities with controlling influence具有控制权的权益类证劵
Equity securities with significant influence具有重大影响力的权益类证劵(HTM) securities持有至到期证劵
Long-term investments长期投资
Parent母公司
Short-term investments短时间投资
Subsidiary子公司
Trading securities交易性证劵
Unrealized gain (loss)未实现收益（损失）
Chapter 14
Appropriated retained earnings拨定留存收益
Authorized stock核定股本
Call price赎回价钱
Callable preferred stock可赎回优先股
Capital stock股本
Changes in accounting estimates会计估量变更
Common stock普通股
Convertible preferred stock可转换优先股
Corporation股分制公司
Cumulative preferred stock积累优先股
Date of declaration股利宣告日
Date of payment股利发放日
Date of record股权记录日
Discount on stock股票折旧
Dividend in arrears积欠股利
Financial leverage财务杠杆
Large stock dividend大额股票股利
Liquidating cash dividend清算性现金股利
Market value per share每股市价
Minimum legal capital最低法定资本
Noncumulative preferred stock非积累优先股
Nonparticipating preferred stock非参与式股票No-par value stock无面值股票
Organization expenses组建费
Paid-in capital实收资本
Paid-in capital in excess of par value资本溢价Participating preferred stock参与式股票
Par value面值
Par value stock有面值股票
Preemptive right优先认股权
Preferred stock优先股
Premium on stock股票溢价
Prior period adjustments前期损益调整
Proxy授权委托书
Restricted retained earnings限定用途留存收益Retained earnings 留存收益
Retained earnings deficit留存收益赤字Reverse stock split并股
Small stock dividend小额股票股利
Stated value stock设定价值股票
Statement of stockholders’ equity股东权益表Stock dividend股票股利
Stock options股票期权
Stock split股票分割
Stockholders’ equity股东权益
Treasury stock库藏股。