会计术语中英文对照表

debt to total assets ratio decision usefulness deferred annuity deferred charge deferred compensation cost deferred credits deferred gross profit deferred items deferred method deferred payment contract deferred recognition deferred tax asset deferred tax liability depletable assets depletion deposit in transit depreciabale assets depreciable cost depreciation base depreciation expense derivative financial instruments development costs dicision usefulness dilutive effect direct financing lease direct method direct method direct pricing direct 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 date distributions to owners dividend pay-out ratio dividend revenue dividend yield ratio dollar-valur LIFO retail method dominant industry segment
copyrights cost add markup contract cost allocation method cost depletion method cost flow assumption cost index cost method cost of goods manufactured cost priociple; historical cost principle cost recovery method cost-benefit constraint costs of construction costs of issuing bonds cost-to-cost method coupons covenants credit credit card sale credit ratings cross reference cumulative deficit cumulative effect cumulative effect adjustment cumulative effect of change in accounting principle cumulative effectwenku.baidu.comof changes in accounting principle cumulative preferred stock current adjustment current assets current liabilities current maturities of long-term debts current tatio current tax expense(benefit) date of annoucement date of declaration date of expiration date of ex-right date of payment date of record debenture bonds debit debit and credit rules debt securities debt to stockholders' equity
英文 accelerated depreciation account accounting cycle accounting changes accounting income accounting policies accounting principles board(APB) accounting standards executive coomittee accounting trends and techniques accounts receivables accrual basis accrued expenses accrued items accrued revenues accumulated depreciation acid-test ratio present value additional markup additional markup cancellation aditional paid-in capital adjusting aging of the accounts approach allowance for doubtful accounts allowance method allowance to reduce inventory to market allowance to reduce short-term investments to market American Accounting Association(AAA) American Institete of Certified Public Accountants(AICPA) amortization amount of an annuity due amount of an ordinary annuity analysis of long-term solvency analysis of return on investment analysis of short-term liquidity announcement date annual effective tax rate annuity annuity due annuity method antidilutive effect APB opinion & statements appraisal system
cash dividends cash equivalents cash flows from operation activities cash over and short certificates of deposit change funds changes in accounting estimate changes in accounting principle changes in reporting entity consistency claim closed corporations closing collection method common stock common stock subscribed common-size financial statements comparability comparative 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 conservatism consignee consignment-in consignment-out consignor construction in process contingencies contingent liabilities continuity convention contra account contributed capital controlling account conventions convertible bonds convertible preferred stock
appraisal value appropriaed appropriated retained earnings asset expenditure assets associating cause and effect attribution auditor's report authorized capital stock available for sale available-for-sale securities average collection period average days to sell the inventory bad debt expense balance sheet approach bank overdraft bank reconciliation bank statement base inventory base year basic accounting equation basic principles bearer bonds beneficiary betterment billings on construction in process bonds payable bonus and profit sharing plan book value method book value of net assets acquired call premium call price call provisions callable bonds callable preferred stock capital expenditure capital lease capital stock capital stock subscribed capital surplus capitalization of interest carrying value cash discount
donated assets donated treasury stock double-declining-balance method double-entry bookkeeping dual presentations due process dynamic statements earings per share early extinguishment earned earned surplus earning economic entity assumption economic income economic substance over legal form effective interest rate method effective rate effective yield efficient market hypothesis efforts-expended method emerging issues task force employee discount employee stock option plan equity method equity securities equivalent percentage of interest estimated items estimated liability under warranties estimated residual value excess earnings approach exchangable exchange rate effects ex-dividend date executory contract executory costs exercise 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 costs ex-right stock