会计专业术语词汇表

会计专业术语词汇表
A
Accelerated 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
B
Balanced 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
C
Capital 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
D
Debit 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
E
Earnings 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
F
Factory 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
G
General 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
H
Held-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
I
Income 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
J
Job 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
L
Last-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
O
Objective 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
P
Paid-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
Q
Quick ratio 速动比率
Quick assets 速动资产
R
Rate 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
S
Sales 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
T
T 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
W
Working 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。