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会计 accounting 　　决策人 Decision Maker 　　投资人 Investor 　　股东 Shareholder 　　债权人 Creditor 　　财务会计 Financial Accounting 　　管理会计 Management Accounting 　　成本会计 Cost Accounting 　　私业会计 Private Accounting 　　公众会计 Public Accounting 　　注册会计师 CPA Certified Public Accountant 　　国际会计准则委员会 IASC 　　美国注册会计师协会 AICPA 　　财务会计准则委员会 FASB 　　管理会计协会 IMA 　　美国会计学会 AAA 　　税务稽核署 IRS 　　独资企业 Proprietorship 　　合伙人企业 Partnership 　　公司 Corporation 　　会计目标 Accounting Objectives 　　会计假设 Accounting Assumptions 　　会计要素 Accounting Elements 　　会计原则 Accounting Principles 　　会计实务过程 Accounting Procedures 　　财务报表 Financial Statements 　　财务分析Financial Analysis 　　会计主体假设 Separate-entity Assumption 　　货币计量假设 Unit-of-measure Assumption 　　持续经营假设 Continuity(Going-concern) Assumption 　　会计分期假设 Time-period Assumption 　　资产 Asset 　　负债 Liability 　　业主权益 Owner's Equity 　　收入 Revenue 　　费用 Expense 　　收益 Income 　　亏损 Loss 　　历史成本原则 Cost Principle 　　收入实现原则 Revenue Principle 　　配比原则 Matching Principle 　　全面披露原则 Full-disclosure (Reporting) Principle 　　客观性原则 Objective Principle 　　一致性原则 Consistent Principle 　　可比性原则 Comparability Principle 　　重大性原则 Materiality Principle 　　稳健性原则 Conservatism Principle 　　权责发生制 Accrual Basis 　　现金收付制 Cash Basis 　　财务报告 Financial Report 　　流动资产 Current assets 　　流动负债 Current Liabilities 　　长期负债 Long-term Liabilities 　　投入资本 Contributed Capital 　　留存收益 Retained Earning (2)会计循环　　会计循环 Accounting Procedure/Cycle 　　会计信息系统 Accounting information System 　　帐户 Ledger 　　会计科目 Account 　　会计分录 Journal entry 　　原始凭证 Source Document 　　日记帐 Journal 　　总分类帐 General Ledger 　　明细分类帐 Subsidiary Ledger 　　试算平衡 Trial Balance 　　现金收款日记帐 Cash receipt journal 　　现金付款日记帐 Cash disbursements journal 　　销售日记帐 Sales Journal 　　购货日记帐 Purchase Journal 　　普通日记帐 General Journal 　　工作底稿 Worksheet 　　调整分录 Adjusting entries 　　结帐 Closing entries (3)现金与应收帐款　　现金 Cash 　　银行存款 Cash in bank 　　库存现金 Cash in hand 　　流动资产 Current assets 　　偿债基金 Sinking fund 　　定额备用金 Imprest petty cash 　　支票 Check(cheque) 　　银行对帐单 Bank statement 　　银行存款调节表 Bank reconciliation statement 　　在途存款 Outstanding deposit 　　在途支票 Outstanding check 　　应付凭单 Vouchers payable 　　应收帐款 Account receivable 　　应收票据 Note receivable 　　起运点交货价 F.O.B shipping point 　　目的地交货价 F.O.B destination point 　　商业折扣 Trade discount 　　现金折扣 Cash discount 　　销售退回及折让 Sales return and allowance 　　坏帐费用 Bad debt expense 　　备抵法 Allowance method 　　备抵坏帐 Bad debt allowance 　　损益表法 Income statement approach 　　资产负债表法 Balance sheet approach 　　帐龄分析法 Aging analysis method 　　直接冲销法 Direct write-off method 　　带息票据 Interest bearing note 　　不带息票据 Non-interest bearing note 　　出票人 Maker 　　受款人 Payee 　　本金 Principal 　　利息率 Interest rate 　　到期日 Maturity date 　　本票 Promissory note 　　贴现 Discount 　　背书 Endorse 　　拒付费 Protest fee com (4)存货　　存货 Inventory 　　商品存货 Merchandise inventory 　　产成品存货 Finished goods inventory 　　在产品存货 Work in process inventory 　　原材料存货 Raw materials inventory 　　起运地离岸价格 F.O.B shipping point 　　目的地抵岸价格 F.O.B destination 　　寄销 Consignment 　　寄销人 Consignor 　　承销人 Consignee 　　定期盘存 Periodic inventory 　　永续盘存 Perpetual inventory 　　购货 Purchase 　　购货折让和折扣 Purchase allowance and discounts 　　存货盈余或短缺 Inventory overages and shortages 　　分批认定法 Specific identification 　　加权平均法 Weighted average 　　先进先出法 First-in, first-out or FIFO 　　后进先出法 Lost-in, first-out or LIFO 　　移动平均法 Moving average 　　成本或市价孰低法 Lower of cost or market or LCM 　　市价 Market value 　　重置成本 Replacement cost 　　可变现净值 Net realizable value 　　上限 Upper limit 　　下限 Lower limit 　　毛利法 Gross margin method 　　零售价格法 Retail method 　　成本率 Cost ratio (5)长期投资　　长期投资 Long-term investment 　　长期股票投资 Investment on stocks 　　长期债券投资 Investment on bonds 　　成本法 Cost method 　　权益法 Equity method 　　合并法 Consolidation method 　　股利宣布日 Declaration date 　　股权登记日 Date of record 　　除息日 Ex-dividend date 　　付息日 Payment date 　　债券面值 Face value, Par value 　　债券折价 Discount on bonds 　　债券溢价 Premium on bonds 　　票面利率 Contract interest rate, stated rate 　　市场利率 Market interest ratio, Effective rate 　　普通股 Common Stock 　　优先股 Preferred Stock 　　现金股利 Cash dividends 　　股票股利 Stock dividends 　　清算股利 Liquidating dividends 　　到期日 Maturity date 　　到期值 Maturity value 　　直线摊销法 Straight-Line method of amortization 　　实际利息摊销法 Effective-interest method of amortization (6)固定资产　　固定资产 Plant assets or Fixed assets 　　原值 Original value 　　预计使用年限 Expected useful life 　　预计残值 Estimated residual value 　　折旧费用 Depreciation expense 　　累计折旧 Accumulated depreciation 　　帐面价值 Carrying value 　　应提折旧成本 Depreciation cost 　　净值 Net value 　　在建工程 Construction-in-process 　　磨损 Wear and tear 　　过时 Obsolescence 　　直线法 Straight-line method (SL) 　　工作量法 Units-of-production method (UOP) 　　加速折旧法 Accelerated depreciation method 　　双倍余额递减法 Double-declining balance method (DDB) 　　年数总和法 Sum-of-the-years-digits method (SYD) 　　以旧换新 Trade in 　　经营租赁 Operating lease 　　融资租赁 Capital lease 　　廉价购买权 Bargain purchase option (BPO) 　　资产负债表外筹资 Off-balance-sheet financing 　　最低租赁付款额 Minimum lease payments (7)无形资产　　无形资产 Intangible assets 　　专利权 Patents 　　商标权 Trademarks, Trade names 　　著作权 Copyrights 　　特许权或专营权 Franchises 　　商誉 Goodwill 　　开办费 Organization cost 　　租赁权 Leasehold 　　摊销 Amortization (8)流动负债　　负债 Liability 　　流动负债 Current liability 　　应付帐款 Account payable 　　应付票据 Notes payable 　　贴现票据 Discount notes 　　长期负债一年内到期部分 Current maturities of long-term liabilities 　　应付股利 Dividends payable 　　预收收益 Prepayments by customers 　　存入保证金 Refundable deposits 　　应付费用 Accrual expense 　　增值税 value added tax 　　营业税 Business tax 　　应付所得税 Income tax payable 　　应付奖金 Bonuses payable 　　产品质量担保负债 Estimated liabilities under product warranties 　　赠品和兑换券 Premiums, coupons and trading stamps 　　或有事项 Contingency 　　或有负债 Contingent 　　或有损失 Loss contingencies 　　或有利得 Gain contingencies 　　永久性差异 Permanent difference 　　时间性差异 Timing difference 　　应付税款法 Taxes payable method 　　纳税影响会计法 Tax effect accounting method 　　递延所得税负债法 Deferred income tax liability method (9)长期负债　　长期负债 Long-term Liabilities 　　应付公司债券 Bonds payable 　　有担保品的公司债券 Secured Bonds 　　抵押公司债券 Mortgage Bonds 　　保证公司债券 Guaranteed Bonds 　　信用公司债券 Debenture Bonds 　　一次还本公司债券 Term Bonds 　　分期还本公司债券 Serial Bonds 　　可转换公司债券 Convertible Bonds 　　可赎回公司债券 Callable Bonds 　　可要求公司债券 Redeemable Bonds 　　记名公司债券 Registered Bonds 　　无记名公司债券 Coupon Bonds 　　普通公司债券 Ordinary Bonds 　　收益公司债券 Income Bonds 　　名义利率，票面利率 Nominal rate 　　实际利率 Actual rate 　　有效利率 Effective rate 　　溢价 Premium 　　折价 Discount 　　面值 Par value 　　直线法 Straight-line method 　　实际利率法 Effective interest method 　　到期直接偿付 Repayment at maturity 　　提前偿付 Repayment at advance 　　偿债基金 Sinking fund 　　长期应付票据 Long-term notes payable 　　抵押借款 Mortgage loan (10)业主权益　　权益 Equity 　　业主权益 Owner's equity 　　股东权益 Stockholder's equity 　　投入资本 Contributed capital 　　缴入资本 Paid-in capital 　　股本 Capital stock 　　资本公积 Capital surplus 　　留存收益 Retained earnings 　　核定股本 Authorized capital stock 　　实收资本 Issued capital stock 　　发行在外股本 Outstanding capital stock 　　库藏股 Treasury stock 　　普通股 Common stock 　　优先股 Preferred stock 　　累积优先股 Cumulative preferred stock 　　非累积优先股 Noncumulative preferred stock 　　完全参加优先股 Fully participating preferred stock 　　部分参加优先股 Partially participating preferred stock 　　非部分参加优先股 Nonpartially participating preferred stock 　　现金发行 Issuance for cash 　　非现金发行 Issuance for noncash consideration 　　股票的合并发行 Lump-sum sales of stock 　　发行成本 Issuance cost 　　成本法 Cost method 　　面值法 Par value method 　　捐赠资本 Donated capital 　　盈余分配 Distribution of earnings 　　股利 Dividend 　　股利政策 Dividend policy 　　宣布日 Date of declaration 　　股权登记日 Date of record 　　除息日 Ex-dividend date 　　股利支付日 Date of payment 　　现金股利 Cash dividend 　　股票股利 Stock dividend 　　拨款 appropriation (11)财务报表　　财务报表 Financial Statement 　　资产负债表 Balance Sheet 　　收益表 Income Statement 　　帐户式 Account Form 　　报告式 Report Form 　　编制(报表) Prepare 　　工作底稿 Worksheet 　　多步式 Multi-step 　　单步式 Single-step (12)财务状况变动表　　财务状况变动表中的现金基础 SCFP.Cash Basis 　　(现金流量表) 　　财务状况变动表中的营运资金基础 SCFP.Working Capital Basis 　　(资金来源与运用表) 　　营运资金 Working Capital 　　全部资源概念 All-resources concept 　　直接交换业务 Direct exchanges 　　正常营业活动 Normal operating activities 　　财务活动 Financing activities 　　投资活动 Investing activities (13)财务报表分析　　财务报表分析 Analysis of financial statements 　　比较财务报表 Comparative financial statements 　　趋势百分比 Trend percentage 　　比率 Ratios 　　普通股每股收益 Earnings per share of common stock 　　股利收益率 Dividend yield ratio 　　价益比 Price-earnings ratio 　　普通股每股帐面价值 Book value per share of common stock 　　资本报酬率 Return on investment 　　总资产报酬率 Return on total asset 　　债券收益率 Yield rate on bonds 　　已获利息倍数 Number of times interest earned 　　债券比率 Debt ratio 　　优先股收益率 Yield rate on preferred stock 　　营运资本 Working Capital 　　周转 Turnover 　　存货周转率 Inventory turnover 　　应收帐款周转率 Accounts receivable turnover 　　流动比率 Current ratio 　　速动比率 Quick ratio 　　酸性试验比率 Acid test ratio (14)合并财务报表　　合并财务报表 Consolidated financial statements 　　吸收合并 Merger 　　创立合并 Consolidation 　　控股公司 Parent company 　　附属公司 Subsidiary company 　　少数股权 Minority interest 　　权益联营合并 Pooling of interest 　　购买合并 Combination by purchase 　　权益法 Equity method 　　成本法 Cost method (15)物价变动中的会计计量　　物价变动之会计 Price-level changes accounting 　　一般物价水平会计 General price-level accounting 　　货币购买力会计 Purchasing-power accounting 　　统一币值会计 Constant dollar accounting 　　历史成本 Historical cost 　　现行价值会计 Current value accounting 　　现行成本 Current cost 　　重置成本 Replacement cost 　　物价指数 Price-level index 　　国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator) 　　消费物价指数 Consumer price index (or CPI) 　　批发物价指数 Wholesale price index 　　货币性资产 Monetary assets 　　货币性负债 Monetary liabilities 　　货币购买力损益 Purchasing-power gains or losses 　　资产持有损益 Holding gains or losses 　　未实现的资产持有损益 Unrealized holding gains or losses 1 资产 assets 11~ 12 流动资产 current assets 111 现金及约当现金 cash and cash equivalents 1111 库存现金 cash on hand 1112 零用金/周转金 petty cash/revolving funds 1113 银行存款 cash in banks 1116 在途现金 cash in transit 1117 约当现金 cash equivalents 1118 其它现金及约当现金 other cash and cash equivalents 112 短期投资 short-term investment 1121 短期投资 -股票 short-term investments - stock 1122 短期投资 -短期票券 short-term investments - short-term notes and bills 1123 短期投资 -政府债券 short-term investments - government bonds 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates 1125 短期投资 -公司债 short-term investments - corporate bonds 1128 短期投资 -其它 short-term investments - other 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 113 应收票据 notes receivable 1131 应收票据 notes receivable 1132 应收票据贴现 discounted notes receivable 1137 应收票据 -关系人 notes receivable - related parties 1138 其它应收票据 other notes receivable 1139 备抵呆帐－应收票据 allowance for uncollec- tible accounts- notes receivable 114 应收帐款 accounts receivable 1141 应收帐款 accounts receivable 1142 应收分期帐款 installment accounts receivable 1147 应收帐款 -关系人 accounts receivable - related parties 1149 备抵呆帐－应收帐款 allowance for uncollec- tible accounts - accounts receivable 118 其它应收款 other receivables 1181 应收出售远汇款 forward exchange contract receivable 1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies 1183 买卖远汇折价 discount on forward ex-change contract 1184 应收收益 earned revenue receivable 1185 应收退税款 income tax refund receivable 1187 其它应收款 - 关系人 other receivables - related parties 1188 其它应收款 - 其它 other receivables - other 1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables 121~122 存货 inventories 1211 商品存货 merchandise inventory 1212 寄销商品 consigned goods 1213 在途商品 goods in transit 1219 备抵存货跌价损失 allowance for reduction of inventory to market 1221 制成品 finished goods 1222 寄销制成品 consigned finished goods 1223 副产品 by-products 1224 在制品 work in process 1225 委外加工 work in process - outsourced 1226 原料 raw materials 1227 物料 supplies 1228 在途原物料 materials and supplies in transit 1229 备抵存货跌价损失 allowance for reduction of inventory to market 125 预付费用 prepaid expenses 1251 预付薪资 prepaid payroll 1252 预付租金 prepaid rents 1253 预付保险费 prepaid insurance 1254 用品盘存 office supplies 1255 预付所得税 prepaid income tax 1258 其它预付费用 other prepaid expenses 126 预付款项 prepayments 1261 预付货款 prepayment for purchases 1268 其它预付款项 other prepayments 128~129 其它流动资产 other current assets 1281 进项税额 VAT paid ( or input tax) 1282 留抵税额 excess VAT paid (or overpaid VAT) 1283 暂付款 temporary payments 1284 代付款 payment on behalf of others 1285 员工借支 advances to employees 1286 存出保证金 refundable deposits 1287 受限制存款 certificate of deposit-restricted 1291 递延所得税资产 deferred income tax assets 1292 递延兑换损失 deferred foreign exchange losses 1293 业主(股东)往来 owners(stockholders) current account 1294 同业往来 current account with others 1298 其它流动资产-其它 other current assets - other 13 基金及长期投资 funds and long-term investments 131 基金 funds 1311 偿债基金 redemption fund (or sinking fund) 1312 改良及扩充基金 fund for improvement and expansion 1313 意外损失准备基金 contingency fund 1314 退休基金 pension fund 1318 其它基金 other funds 132 长期投资 long-term investments 1321 长期股权投资 long-term equity investments 1322 长期债券投资 long-term bond investments 1323 长期不动产投资 long-term real estate in-vestments 1324 人寿保险现金解约价值 cash surrender value of life insurance 1328 其它长期投资 other long-term investments 1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments 14~ 15 固定资产 property , plant, and equipment 141 土地 land 1411 土地 land 1418 土地-重估增值 land - revaluation increments 142 土地改良物 land improvements 1421 土地改良物 land improvements 1428 土地改良物 -重估增值 land improvements - revaluation increments

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