会计专业术语词汇表

会计专业术语词汇表AAccelerated depreciation method 加速折旧法Account 账户Account form 账户式资产负债表Account payable 应付账款Account receivable 应收账款Accounting 会计Accounting cycle 会计循环Accounting equation 会计方程式，会计恒等式Accounting period concept 会计期间假设；会计结算期假设Accounting system 会计制度；会计体系Accounts payable subsidiary ledger 应付账款明细分类账Accounts receivable subsidiary ledger 应收账款明细分类账Accounts receivable turnover 应收账款周转率；应收账款周转次数Accrual basis 应计制；应收应付制；权责发生制Accrued expenses 应计费用；应付（未付）费用Accrued revenues 应计收入；应收未收收益Accumulated depreciation account 累计折旧账户Acid-test ratio 酸性测试比率Activity base 作业基础Activity drivers 作业驱动因素Activity-based costing 作业成本法Adjusted trial balance 调整后试算平衡表Adjusting entries 调整分录Adjusting process 调整过程Administrative expenses(general expenses) 管理费用Aging the receivables 应收账款账龄Allowance method 备抵法Amortization 摊销；摊提Annuity 年金Appropriation 不用于分派股利的留存收益Assets 资产A vailable-for-sale security 正供出售的证券A verage rate of return 平均收益率BBalanced scorecard 平衡记分卡Balance of the account 账户余额Balance sheet 资产负债表Bank reconciliation 银行往来对账Betterment 改良支出Bond 债券Bond indenture 债券信托契约Book value 账面价值Book value of a fixed asset 固定资产账面价值Boot 补价Bottleneck 瓶颈Break-even point 盈亏平衡点；保本点Budget 预算Budget performance report 预算绩效报告Business 公司Business entity concept 经营实体假设Business stakeholder 公司利益相关者Business transaction 经营业务CCapital expenditure 资本性支出Capital expenditures budget 资本性支出预算Capital investment analysis 资本投资分析Capital leases 融资租赁Capital rationing 资本的合理分配Carrying amount 账面金额Cash 现金Cash basis 收付实现制Cash budget 现金预算Cash dividend 现金股利Cash equivalents 现金等价物Cash flows from financing activities 筹资活动引起的现金流量Cash flows from investing activities 投资活动引起的现金流量Cash flows from operating activities 经营活动引起的现金流量Cash payback period 现金回收期Cash payments journal 现金付款日记账；现金支出日记账Cash receipts journal 现金收款日记账；现金收入日记账Cash short and over account 现金余缺账户；现金溢短账户Chart of accounts 会计科目表；账户一览表Closing entries 结账分录Common-size statement 共同尺度报表Common stock 普通股Comprehensive income 综合收益；全面收益Consolidation 合并；联合Continuous budgeting 连续预算；永续预算Contra accounts 抵消账户Contra asset 资产抵消账户Contract rate 约定利率；票面利率Contribution margin 贡献毛益Contribution margin ratio 贡献毛益率Controllable expenses 可控费用Controllable variance 可控差异Controller 总会计师;总监Controlling account 统制账户；控制账户Conversion costs 加工成本Copyright 版权；著作权Corporation 公司；股份有限公司Cost 成本Cost accounting system 成本会计制度Cost allocation 成本分摊Cost behavior 成本性态；成本特性Cost center 成本中心Cost concept 成本概念Cost method 成本法Cost of goods sold 销货成本；商品销售成本Cost of goods sold budget 商品销售成本预算Cost of merchandise sold 商品销售成本Cost of production report 生产成本报告Cost per equivalent unit 单位约当产量成本Cost price approach 成本价格法Cost variance 成本差异Cost-volume-profit chart 成本-产销量-利润图；本-量-利图Credit 贷方；贷方余额；把……记入贷方Credit memorandum 贷方通知单；贷项通知单Cumulative preferred stock 累计优先股Currency exchange rate 货币汇率Current assets 流动资产Current liabilities 流动负债Current ratio 流动比率Currently attainable standards 现行可达标准；当前可达标准DDebit 借方；借方余额；记入借方Debit memorandum 借方通知单；借项通知单Decentralization 分权经营Declining-balance depreciation method 余额递减折旧法；递减余额折旧法Deferred expenses 延期费用；递延费用Deferred revenues 递延收入；递延收益Deficit 亏损账；赤字账Defined benefit plan 定额养老金计划Defined contribution plan 固定分担额退休金计划Depreciation 折旧Depreciation expense 折旧费Differential analysis 差异分析；差量分析Differential revenue 差别（营业）收入Direct labor cost 直接人工成本Direct labor time variance 直接人工工时差异Direct material cost 直接（原）材料成本Direct materials purchases budget 直接（原）材料采购预算Direct materials quantity variance 直接（原）材料数量差异Direct method 直接法Direct write –off method 直接冲销法；直接注销法Discontinued operations 已终止经营Discount 贴现利息；折价；折旧Discount rate 贴现率Dishonored note receivable 拒付的应收票据Dividends per share 每股股利Dividend yield 股息收益；股息报酬率Division 部门Doomsday ratio 现金比率Double-entry accounting 复试记账法Drawing 提款EEarnings per share(EPS) on common stock 普通股每股收益Effective interest rate method 实际利率法Effective rate of interest 实际利息率Electronic funds transfer(EFT)电子资金转账系统（制度）Elements of internal control 内部控制要素Employee fraud 雇员欺诈行为Employee’s earnings record 雇员收入档案Equity method 权益法Equity security 权益证券Equivalent units of production 约当产量Ethics 伦理Expenses 费用；支出；开支Extraordinary items 非常项目；特殊项目Extraordinary repair 非常修理；特别修理FFactory overhead cost 工厂间接费用成本FICA tax 联邦社会保险税（美国）Financial accounting 财务会计Financial Accounting Standards Board（FASB）财务会计准则委员会（美国）Finished goods ledger (制)成品分类账；产成品分类账First-in, First-out(FIFO) method 先进先出法Fiscal year 会计年度；财政年度Fixed assets 固定资产Fixed costs 固定费用Flexible budget 弹性预算；可变预算FOB(free on board) destination 目的地交货（价格）FOB(free on board) shipping point 装运港交货（价格）Free cash flow 自由现金流Fringe benefits 额外津贴；附加福利Future value 未来值；终值GGeneral journal 普通日记账General ledger 总账；总分类账Generally accepted accounting principles(GAAP) 会计公认准则Goal conflict 目标冲突Goodwill 商誉Gross pay 工资总额；工薪总额Gross profit 毛利润Gross profit method 毛利润法HHeld-to-maturity security 到期前一直持有的证券High-low method 高低点法Horizontal analysis 水平分析法IIncome from operation(Operating income)营业利润；经营利润Income statement 利润表；损益表Income summary 利润汇总账户Indirect method 间接法Inflation 通货膨胀Intangible assets 无形资产Internal controls 内部控制Internal rate of return method 内部收益率法；内含收益率法inventory shrinkage 存货损耗Inventory turnover 存货周转率Investment center 投资中心Investments 投资科目Investments turnover 投资周转率Invoice 发票；发货单JJob cost sheet 分批成本计算单；定单成本账Job order cost system 分批成本制度；定单成本制度Journal 分录簿Journal entry 日记账分录Journalizing 编制分录Just-in-time processing 适时生产制LLast-in, first-out (LIFO) method 后进先出法（LIFO）Ledger 总分类账Leverage 杠杆效应；举债经营率Liabilities 负债；债务Long-term liabilities 长期负债；长期债务Loss from operations 营业（经营）亏损Lower-of-cost-or-market(LCM) method 成本与市价孰低法M Managerial accounting 管理会计Managers 经理（人员）；管理者；主管Manufacturing businesses 制造公司；生产公司Manufacturing cells 集成制造单元Margin of safety 安全边际Market price approach 市场价格法；市价法Markup 加价Master budget 总预算Matching concept 配比原则Materially concept 重要性原则Materials inventory (原)材料盘存；物资库存Material ledger （原）材料明细分类账Materials requisitions 领料单Maturity value 到期值Merchandise inventory 商品存货；商品库存Merchandising business 商业公司（企业）Merger 兼并；合并Minority interest 少数股权Mixed cost 混合性成本Multiple-step income statement 多步式利润表N Natural business year 自然营业年度Negotiated price approach 协议价格法；协商价格法Net income 净利润Net loss 净亏损Net pay 工资净额；实付工资Net present value method 净现值法Net realizable value 可变现净值；净变现值Nonparticipating preferred stock 非参加分红的优先股；无分红权的优先股Notes receivable 应收票据Number of days’sales in receivables 应收销售款周转天数；应收销售款在途天数Number of days’sales in inventory 存货周转天数Number of times the interest charges are earned 净利润相对于利息的倍数OObjective concept 客观性原则Operating leases 营业（经营）租赁Operating leverage 营业（经营）杠杆（率）Opportunity cost 机会成本Other expenses 其他费用；其他支出Other income 其他收益；其他收入Outstanding stock 发行在外的股票；流通在外的股票Overapplied factory overhead 多分配制造费用；多分配间接费用Owner’s equity 业主权益；业主产权PPaid-in capital 实收资本；实缴资本Par. 平价；票面价值Parent company 母公司Partnership 合伙公司；合营公司Patents 专利；专利权Payroll 工薪总额；工资总额Payroll register 工资表；工薪登记表Period costs 期间成本；期间费用Periodic inventory system 实地盘存制Perpetual inventory system 永续盘存制Physical inventory 实地盘存Pooling-of-interests method 权益联营法；利益共享经营法Post-closing trial balance 结账后试算表Posting 过账Postretirement benefits 退休后的福利权利Predetermined factory overhead rate 预定制造费用率Preferred stock 优先股Premium 溢价；升水Prepaid expenses 预付费用；预支费用Present value 现值present value concept 现值概念Present value index 现值系数Present value of an annuity 年金现值Price-earnings ratio 市盈率Prior-period adjustments 前期调整Proceeds 贴现净收入Process cost system 分步成本法Process manufactures 工序制造商Product cost concept 产品成本概念Product cost 生产成本Production budget 生产预算Profitability 盈利能力Profit centre 利润中心Profit margin 销售利润率Profit-volume chart 利润-销售量图；利-量图Promissiory note 本票；期票Property, plant, and equipment 财产、厂房和设备Proprietorship 独资公司Purchase method 购买法；盘购法Purchases discounts 购货折旧Purchase journal 购货日记账Purchase returns and allowances 购货退回及折让QQuick ratio 速动比率Quick assets 速动资产RRate earned on common stockholders’ equity 普通股东权益报酬率Rate earned on stockholders’ equity 股权收益率Rate earned on total assets 总资产报酬率；总资产利润率Rate of return on investment (ROI) 投资报酬率；投资收益率Ratio of fixed assets to long-term liabilities 固定资产对长期负债之比Ratio of liabilities to stockholders’ equity 负债对股东权益比率；债务股权比率Ratio of net sales to assets 销售净额对资产比率Receivables 应收账款Receiving report 收货（料）单Relevant range 相关范围Report form 报告式Residual income 剩余收益；剩余所得Residual value 残值；剩余价值Responsibility accounting 责任会计Retail inventory method 零售价盘存法Retained earnings 留存收益Revenue 营业收入Revenue expenditures 收益性支出Revenue journal 营业收入日记账Revenue recognition concept 营业收入确认原则SSales budget 销货预算Sales discounts 销售折扣；销货折扣Sales mix 销售组合Sales returns and allowances 销货退回及折让Selling expense 销售费用；推销费用Services businesses 服务性公司Services department charges 服务部门费用；辅助部门费用Single-step income statement 单步式损益表Sinking fund 偿债基金Slide 移位Solvency 偿债能力；偿付能力Special journals 特种日记账Standard cost 标准成本Standard cost systems 标准成本制度Stated value 设定价值；公布价值Statement of cash flows 现金流量表Statement of owner’s equity 业主权益（变动）表；业主资本（变动）表Statement of stockholders ’equity 股票权益（变动）表；股东资本（变动）表Static budget 静态预算Stock 股本Stock dividend 股票股利；股票股息；股份红利Stock splict 股份分割；股票拆细Stockholders 股东Stockholders’ equity 股东权益Straight-line depreciation method 直线折旧法Subsidiary company 子公司；附属公司Subsidiary ledger 明细分类账Sum-of-the-years-digits depreciation method 年数总和折旧法Sunk cost 沉没成本TT account T形账户；“丁”字账户Target cost concept 目标成本法Taxable income 纳税所得；应税利润Temporary accounts 暂时账户；临时账户Temporary differences 暂计差额；临时差异Temporary investments 临时投资；暂时投资Theoretical standards 理论标准Theory of constraints( TOC) 约束理论Time tickets 工时卡Time value of money concept 货币的时间价值概念Total cost concept 总成本概念Trade discounts 商业折扣；批发折扣Trade-in allowance 贴换物折扣；折价物作价Trademark 商标Trading security 交易证券Transfer price 转让价格；内部调拨价格Transposition 易位；移项Treasury stock 库存股票；库存股份Trial balance 试算平衡表Two-column journal 两栏式日记账U Uncollectible accounts expense 坏账损失Underapplied factory overhead 少分配制造费用Unearned revenue 预收收入；递延收入Unit contribution margin 单位贡献毛利Unit of measure concept 计量单位假设Unites-of-production depreciation method 产量折旧法Unrealized holding gain or loss 未实现持有损益V V ariable cost concept 可变（变动）成本概念V ariable costing 变动成本计算法；可变成本计算法V ariable costs 变动成本；可变成本V ertical analysis 纵向分析；垂直分析V olume variance 产量差异；数量差异V oucher 付款凭单V oucher systems 付款凭单制WWorking capital 营运资本Work in process inventory 在制品盘存；在产品存货Work sheet 工作底稿Y Yield 产出率；投资实得率Z Zero-based budgeting 零基预算。