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