A
account 账户

account payable 应付账款

accounting system 会计系统

Accounting Principle Board (APB) (美国)会计准则委员会

accrual basis 权责发生制(应计制) accumulated depreciation 累计折旧 account format 账户格式
accrue 应计

accounting cycle 会计循环

accounts receivable 应收账款

accounts receivable turnover 应收账款周转率

accelerated depreciation 加速折旧 adjusting entries 调整分录 adjustment 调整
aging of accounts receivable 应收账款账龄分析法

allowance for bad debts 坏账准备 allowance for doubtful accounts 坏账准备 allowance for uncollectible 坏账准备 allowance method 备抵法
allowance for depreciation 折旧备抵账户

amortization 摊销 annual report 年度报告 annuity 年金
assets 资产

audit 审计

auditor’s opinion 审计意见书

auditor 审计师

audit committee 审计委员会

average collection period 平均收账期

AICPA 美国注册会计师协会

APB Opinions 会计准则委员会意见书

B
balance 余额

bad debt recoveries 坏账收回

bad debts 坏账

bad debts expense 坏账费用

balance sheet 资产负债表

balance sheet equation 资产负债表等式

basket purchase 一揽子采购 betterment 改造投资,改造工程投资 bearer instrument 不记名票据
bonds 债券

book of original entry 原始分录账簿

book value 账面价值

C
capital 资本

capital stock certificate 股本证明书

cash basis 收付实现制(现金收付制)

cash dividends 现金股利

cash flow statement 现金流量表 carrying amount 账面价值 carrying value 账面价值
callable bonds 可赎债券,可提前兑回债券

call premium 提前兑回溢价

capital lease 资本租赁(指融资租赁)

cash discounts 现金折扣

cash equivalents 现金等价物

capital improvement 资本改造支出

capitalized 资本化

callable bonds 可赎债券,可提前兑回债券

call premium 提前兑回溢价

capital lease 资本租赁(指融资租赁)

certified public accountant(CPA) 注册会计师

charge ①费用;②赊账,指赊欠而采用记账的方式;③留置权

chart of account 会计科目表 closing entries 结账分录 closing the books 结账
classified balance sheet 分类资产负债表

compound interest 复利

compound interest method 复利法 contingent liability 或有负债 contractual rate 合同比率 convertible bonds 可兑换债券 coupon rate 息票利率
covenant 合同条款 common stock 普通股 compound entry 复合分录 corporation 公司
cost of goods sold 销售成本

cost of sales 销售成本 cost recovery 成本收回 compound entry 复合分录
continuity convention 持续经营惯例

contra account 抵减账户

contra asset 抵减资产

cost-benefit criterion 成本-效益标准

compensating balances 补偿性存款额

conservatism 稳健性,保守性

comparative financial statement 比较财务报表

consistency 一致性

cost of goods available for sale 可供销售的商品成本

cost valuation 成本计价 consignment 寄销 copyright 版权
creditor 债权人

credit 贷方

cross-referencing 对照检录

cutoff error 截止错误,截账误差

current assets 流动资产 current liabilities 流动负债 current ratio 流动比率 current yield 本期收益率
D
data processing 数据处理过程

days to collect account receivable 应收账款收回天数

debtor 债务人 depreciation 折旧 debit 借方
deferred credit 递延贷项 deferred revenue 递延收入 debenture 公司债券
debt-to-equity ratio 债务股本比

debt-to-total-assets ratio 债务全部资产比

deferred charges 递延费用

depletion 折耗

depreciable value 应计折旧 depreciation schedule 折旧计划表 discount amortization 债券折价摊销 discount on bonds 债券折价
discount rates 贴现率

disposal value 残值

double-entry system 复式记账系统

double-declining-balance depreciation (DDB) 双倍余额递减法

E
earnings 收益(利润)

economic life 经济寿命

effective-interest amortization 实际利率摊销法

effective interest rate 实际利率 entity 主体(会计主体) explicit transactions 明计交易 expenses 费用
expenditures 支出

F
face amount 票面值

FASB Statement 财务会计委员会公告

financial accounting 财务会计

Financial Accounting Standards Board (FASB) (美国)财务会计准则委员会

fiscal year ①会计年度(财务年度);②财政年度

financing lease 融资租赁法

finished goods inventory 产成品存货

fixed assets 固定资产

franchises 特许经营权,专营权

first-in, first-out(FIFO) 先进先出

F.O.B. destination 目的地抵岸价格

F.O.B. shipping point 起运点交货

Foreign Corrupt Practices Act 反国外行贿法案

freight in 运入运费 freight out 运出运费 future value 将来值
G
GAAP 一般公认会计原则

generally accepted accounting principles 一般公认会计原则

general journal 普通日记账 general ledger 总分类账 general controls 一般控制
going concern convention 持续经营惯例

goodwill 商誉

gross margin 毛利

gross margin percentage 毛利率

gross profit 毛利

gross profit percentage 毛利率 gross profit test 毛利测试法 gross sales 销售收入总额
H
holding gain 资产置存收益

I
implicit transactions 内含成本 imprest basis 定额备用金制 implicit interest 隐含利息 imputed interest 推算利息 imputed interest rate 推算利率 improvement 改造投资

intangible assets 无形资产

independent opinion 独立意见书

inventory 存货

income 利润(收益) income statement 利润表 interim periods 期间
International Accounting Standards Committee(IASC)国际会计准则委员会

interest 利息

interest-coverage ratio 利率保障系数

interest period 利息期

interest rate 利率

inventory profit 存货利润,存货盈利 inventory shrinkage 库存损耗 inventory turnover 存货周转率
inward transportation 运入运费

input controls 输入控制 internal control 内部控制 J
journal entry 日记账分录

journalizing 记录日记账

K
keying of entries 分录锁定

L
last-in, first-out(LIFO) 后进先出

lease 租赁 ledger 分类账 leasehold 租赁权
leasehold improvement 租赁资产改良投资

liabilities 负债

limited liability 有限责任

line of credit 信用贷款之最高额度 LIFO increment 后进先出增量 LIFO layer 后进先出存货层次 LIFO reserve 后进先出法准备 licenses 许可(证)
long-lived assets 长期资产

long-term-debt-to – total-capital ratio 长期债务与总资本比

long-term liabilities 长期债务

lower-of-cost-or-market method(LCM) 成本与市价孰低

M
management reports 管理报告 management accounting 管理会计 matching 配比原则
materiality convention 重要性惯例 market rate 市价,市场利率,市场汇率 mortgage bond 抵押债券
multiple-step income statement 多步式利润表

N
notes payable 应付票据

net income 净利润

net book value 账面净值

net sales 销售净额

nominal interest rate 名义利率

O
open account ①未清账;②赊账,指赊购和记账交易

operating income 营业收益 operating profit 营业利润 operating cycle 营业周期

operating statement 营业报表

operating lease 经营租赁

other postretirement benefits 其它退休后保障

output controls 输出控制 owners’ equity 所有者权益 P
patents 专利权

paid-in capital 投入资本(缴入股本)

paid-in capital in excess of par value 超面值缴入股本

partnership 合伙企业

par value 股面价值,票面价值

pensions 养老金

percentage of accounts receivable method 应收账款百分比法

percentage of sales method 销售百分比法

period costs 期间费用

permanent account 永久账户

periodic inventory system 存货定期盘存制度 perpetual inventory system 存货永续盘存制度 physical count 实物盘点
plant assets 固定资产 P&L statement 损益表 posting 过账
pretax income 税前收益

profitability evaluation 获利能力评估 privately accounting 企业会计 privately owned 私有公司
product costs 制造成本

profit 利润

premium on bonds 债券溢价

present value 现值

processing controls 过程控制

principal 本金

private placement 私募 promissory note 期票 protective covenant 防护条款 public accounting 公共会计 publicly owned 国有企业
R
raw material inventory 原材料存货

reliability 可靠性

recognition 确认

reinvested earnings 留存收益 results of operations 损益表 retained income 留存收益 revenue 收入
report FORMat 报告式

return on sales ratio 销售回报率

return on stockholders’ equity ratio 股东权益回报率

registered instrument 记名证券 replacement cost 重置成本 retailer 零售商
reversing entries 回转分录

retail inventory method 零售价盘存法

retail method 零售法 residual value 剩余价值 S
salvage value 残值

sales 销售额

sales revenue 销售收入

scrap value 废料价值

Securities and Exchange Commission (SEC)(美国)证券交易委员会

shareholders’ equity 股东权益

simple entry 简单分录

single-step income statement 单步式利润表

simple interest 单利

sinking fund 偿债基金

sinking fund bonds 拥有偿债基金的债券

solvency 偿债能力

source document 原始凭证

sole proprietorship 独资企业

specific identification method 个别鉴定法

special journals 特种日记账

stated value 股本

statement of financial condition 财务状况表 statement of financial position 财务状况表 stock certificate 股票凭证
stockholders’ equity 股东权益 statement of cash flows 现金流量表 statement of earnings 收益表 statement of income 利润表
statement of income and retained income 损益和留存收益表

statement of operations 损益表

statement of retained income 留存收益表 statement of revenue and expenses 损益表 stated rate 名义利率
straight-line depreciation 直线折旧

subordinated debentures 次级贷款

T
tangible assets 有形资产 T-account T-型账户 terminal value 终值
temporary accounts 临时账户

transaction 交易

trial balance 试算平衡表 trust indenture 信托契约 trademarks 商标
U
unearned revenue 未实现收入(预收账款)

underwriters 承销商

unregistered instrument 未记名证券 unsubordinated debenture 普通信用债券 unit depreciation 单件折旧
useful life 使用寿命

W
weighted-average cost 加权平均成本

wholesaler 批发商

working capital 营运资本

working capital ratio 营运资本比率

working paper 工作表

work sheet 工作底稿

work in process inventory 在制品

write-down 减值

Y
yield to maturity 到期收益率,到期收益