中英会计术语对照表(Kieso14版中级会计)

Rick Antle and Stanley Garstka <Financial Accounting> 2nd editionGlossary 词汇表AAbnormal Accounting Earnings 超常会计盈余会计盈余减去期初账面价值乘以一个特定的利息率。

例如，会计盈余为$10，特定的利息率为8%，期初公司账面价值为$90，超常会计盈余为：$10－（0.08⨯$90）=$10－$7 .2=$ 2.8。

Abnormal Economic Earnings 超常经济盈余经济盈余减去期初投资的价值乘以相应的利息率。

例如，经济盈余为$10，相应的利息率为8%，期初公司投资的价值为$90，超常经济盈余为：$10－（0.08⨯$90）=$10－$7 .2=$ 2.8。

利息率是由金融市场对本公司风险的估计决定的。

Accelerated Depreciation 加速折旧在一项资产的所有折旧年限中，提取的折旧费用逐年递减的会计折旧方法。

Account 账户，会计科目按资产、负债、权益、收入和费用分类的科目记录。

Accounting 会计搜集和报告一个组织的财务历史状况的过程。

Accounting Conventions 会计惯例把经济概念运用到实务中的会计规则和习惯。

Accounting Return on Equity 会计权益回报率会计盈余除以权益账面价值。

分母经常使用年度内权益账面价值的平均。

Accounting Valuation 会计估价对在资产负债表上报告的特定科目确认相应的货币价值的行为。

Accounts Payable 应付帐款企业从供货方购货应付而未付的货币。

Accounts Receivable 应收帐款企业因赊销商品、或提供了劳务而可以向客户收取的款项。

Accrual Accounting 权责发生制会计、应计会计任何把收入和费用的确认与现金的收入和支出相区别开来的会计方法。

会计专业专业术语中英文对照一、会计与会计理论会计 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二、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三、现金与应收账款现金 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四、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五、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 六、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七、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八、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 九、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十、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十一、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十二、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十三、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十四、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十五、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。

会计专业专业术语中英文对照一、会计与会计理论会计 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二、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三、现金与应收账款现金 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四、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五、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 六、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七、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八、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 九、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十、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十一、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十二、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十三、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十四、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十五、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。

会计常用词汇中英文对照表资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier''s cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他Short-term investments - other短期投资跌价准备Short-term inv estme nts falli ng price reserves 应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptanee商业承兑汇票Trade acceptanee应收股禾U Divide nd receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advanee money应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value con sumpti on goods材料成本差异Materials cost varianee自制半成品Semi-F ini shed goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commissi on basis受托代销商品Commissio ned and sell the goods on a commissi on basis 存货跌价准备Inventory falli ng price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Lon g-term inv estme nt on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Lon g-term inv estme nt on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Lon g-term in vestme nts depreciati on reserves 股权投资减值准备Stock rights in vestme nt depreciatio n reserves债权投资减值准备Bcreditor''s rights investment depreciation reserves 委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Mach inery equipme nt运输设备Transportation facilities工具器具In strume nts and impleme nt累计折旧Accumulated depreciati on固定资产减值准备Fixed assets depreciati on reserves房屋、建筑物减值准备Buildi ng/structure depreciati on reserves 机器设备减值准备Mach inery equipme nt depreciati on reserves 工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayme nts for equipme nt为生产准备的工具及器具Preparative in strume nts and impleme nt forfabricate在建工程Construction-in-process安装工程Erecti on works在安装设备Erecti ng equipme nt-i n-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Con structi on-i n-process depreciati onreserves固定资产清理Liquidati on of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure、、■、一、—商誉Goodwill无形资产减值准备In ta ngible Assets depreciati onreserves专利权减值准备Pate nt rights depreciati onreserves商标权减值准备trademark rights depreciati onreserves未确认融资费用Un ack no wledged finan cialcharges待处理财产损溢Wait deal assets loss or in come待处理财产损溢Wait deal assets loss or in come待处理流动资产损溢Wait deal in ta ngible assets loss or in come待处理固定资产损溢Wait deal fixed assets loss or in comeacco untant gen aral 会计主任acco unt bala ncde 结平的帐户account bill 帐单acco unt books 帐acco unt classificati on 帐户分类acco unt curre nt 往来帐acco unt form of bala nee sheet 帐户式资产负债表acco unt form of profit and loss stateme nt 帐户式损益表acco unt payable 应付帐款acco unt receivable 应收帐款acco unt of payme nts 支出表acco unt of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period （会计期间）are related to specifictime periods ‘typically one year （通常是一年）资产负债表：balanee sheet可以不大写b禾润表：in come stateme nts （or stateme nts of in come）禾润分配表：retai ned earnings现金流量表：cash flows、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptanee商业承兑汇票Trade aeeeptanee应付账款Aeeount payable预收账款Deposit reeeived代销商品款Proxy sale goods revenue应付工资Aeerued wages应付福利费Aeerued welfarism应付股禾Divide nds payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Un paid VAT eha ngeover减免税款Tax deduetion销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Cha ngeover with nold in gs on VAT出口抵减内销产品应纳税额Export deduet domestie sales goods tax 转出多交增值税Overpaid VAT eha ngeover未交增值税Un paid VAT应交营业税Busin ess tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税In come tax payable应交土地增值税In creme nt tax on land value payable应交城市维护建设税Tax for mai ntai ning and buildi ng cities payable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税Pers onal in come tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advanee其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内至U期的长期借款Lon g-term loa ns due within one year一年后到期的长期借款Lon g-term loa ns due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内至U期的长期应付L on g-term acco unt payable due within one year 一年后到期的长期应付Lon g-term acco unt payable over one year专项应付款Special payable一年内至U期的专项应付Lon g-term special payable due within one year 一年后至U期的专项应付Lon g-term special payable over one year递延税款Deferral taxes所有者权益类OWNERS” EQUITY资本Capita实收资本(或股本)Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned公积资本公积Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受扌捐赠非现金资产准备Receive non-cash don ate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in夕卜币资本折算差额Foreig n curre ncy capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund禾润归还投资Profits capitalizad on return of in vestme nt利润Profits本年禾润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for bus in ess expa nsion提取职工奖励及福利基金Withdrawal staff and workers'' bo nus and welfare fund 禾润归还投资Profits capitalizad on return of in vestme nt应付优先股股利Preferred Stock divide nds payable提取任意盈余公积Withdrawal other com mon accumulatio n fund应付普通股股利Com mon Stock divide nds payable转作资本（或股本）的普通股股利Com mon Stock divide nds cha nge to assets(or stock)未分配利润Un distributed profit三、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowanee补贴Bonus夕卜保劳务费Outsourcing fee福禾费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Busin ess traveli ng通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and prin ti ng运费Transpotation保险费In sura nee premium支付手续费Commissi on杂费Sundry charges 折旧费Depreciation expense机物料消耗Article of con sumption劳动保护费Labor protection fees季节性停工损失Loss on seas on ality cessati on劳务成本Service costs四、损益类Profit and loss收入In come业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenu 材料销售Sales materials 代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimburseme nt of in come tax其他收入Other revenue投资收益In vestme nt in come短期投资收益Curre nt in vestme nt in come长期投资收益Lon g-term inv estme nt in come计提的委托贷款减值准备Withdrawal of en trust loa ns reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal in come现金溢余Cash overage处置固定资产净收益Net in come on disposal of fixed assets出售无形资产收益In come on sales of in ta ngible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amerceme nt in come支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附力卩Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税In creme nt tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale 其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Con sig nment commissi on charge运杂费Transpotation保险费In sura nee premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowanee差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and developme nt expe nse福禾费Employee benefits/welfare职工教育经费Pers onnel educati on待业保险费Un employme nt in sura nee劳动保险费Labour in sura nee医疗保险费Medical in sura nee会议费Coferemce聘请中介机构费In termediary orga ns咨询费Consult fees诉讼费Legal cost业务招待费Busin ess en terta inment技术转让费Tech no logy transfer fees矿产资源补偿费Min eral resources compe nsati on fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowi ng cost营业外支出Non bus in ess expe nditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of in ta ngible assets 固定资产盘亏Fixed assets inventory loss 债务重组损失Loss on arran geme nt罚款支出Amercement outlay所得税In come tax以前年度损益调整Prior year in come adjustme nt会计账目用语对账单，结单stateme nt of acco unt往来账户，活期存款账户，流通账acco unt curre nt经常账户curre nt acco unt销货账acco unt sales两人共有之银行账户joint acco unt应收［未清］账款；未付账单，未结算账目outsta nding acco unt贷方账项credit acco unt借方账项debtor acco unt应付账acco unt payable应收账acco unt receivable新交易||新账new acco unt未决账||老账old acco unt现金账cash acco unt流水账running acco unt暂记账||未定账suspe nse acco unt逾期账款，过期未付账款||延滞账overdue acco un t||pastdue acco unt杂项账户sundry acco unt详细账单||明细表detail acco unt坏账bad acco unt会计项目title of acco unt会计薄||账薄acco un t-book营业报告书||损益计算表acco unt of bus in ess||bus in ess report 借贷细账||交验账acco unt ren dered明细账acco unt stated与…银行开立一户头to ope n an acco unt with与……继续交易，与……有账务往来to keep acco unt with继续记账to keep acco unt与... 有交易to have an acco unt with作成会计账||有往来账项to make out an acco unt with清算II清理债务to make up an acco unt与……停止交易to close on e's acco unt with结账to close an acco unt请求付账to ask an acco un t||to dema nd an acco unt结清差额to bala nee the acco unt with清算to settle an acco un t||to liquidate an acco un t||to square an acco unt 审查账目||监查账目to audit an acco unt检查账目to exam ine an acco unt转入A的账户to charge the amount to A's acco unt先付……to pay on acco unt代理某人||为某人on on e's acco un t|| on acco unt of one为自己计算||独立账目on on e's own acco unt由某人收益并负风险on on e's acco unt and risk||for on e's acco unt and risk 由某人负担for on e's acco un t||for acco unt of one按某人指示||列入某人账户by order and for acco unt of one列入5月份账目for May acco unt报账ren der an acco unt会计：支票用语支票薄cheque book支票陈票人cheque drawer持票人cheque holder不记名支票cheque to bearer/bearer cheque记名支票/认人支票cheque to order到期支票an tedated cheque未到期支票postdated cheque保付支票certified cheque横线支票crossed cheque普通横线general cross ing特别横线special cross ing空白支票bla nk cheque失效支票，过期支票stale cheque普通支票ope n cheque打10% 折扣的10000 元支票，（即9000 元） a cheque for $10 , 000 , less 10% discou nt力卩10% 费用的10000 元支票，（即11000 元） a cheque for $10，000，plus 10% charges支票换现金/兑现to cash a cheque清理票款to clear a cheque保证兑现to certify a cheque填写支票数额to fill up a cheque支票上划线to cross a cheque开发支票to make out a cheque签发支票，开立支票to draw a cheque/to issue a cheque透支支票to overdraw a cheque背书支票to en dorse a cheque请付票款/ 清付票款to pay a cheque/to honour a cheque支票退票to disho nour a cheque拒付支票to refuse a cheque拒付支票to stop payme nt of a cheque提示要求付款to prese nt for payme nt见票即付持票人payable to bearer支付指定人payable to order已过期/无效out of date/stale请给出票人R/D/refer to drawer存款不足N/S/N.S.F./not sufficient funds/I/F/insufficient fundsalteratio ns require in itials停止付款 payme nt stopped支票毁损 cheque mutilated国际会计术语英汉对照Account 帐户Acco un ti ng system 会计系统America n Acco un ti ng Associati on 美国会计协会American In stitute of CPAs 美国注册会计师协会Audit 审计Bala nee sheet 资产负债表Bookkeepk ing 簿记Cash flow prospects 现金流量预测Certificate in In ternal Audit ing 内部审计证书Certificate in Man ageme nt Acco unting 管理会计证书 Certificate Public Accou ntant 注册会计师Cost acco unting 成本会计External users 外部使用者Finan cial acco un ti ng 财务会计Finan cial Accou nting Sta ndards Board 财务会计准则委员会 Finan cial forecast 财务预测Gen erally accepted acco un ti ng prin ciples 公认会计原贝 U Gen eral-purpose in formatio n 通用目的信息Gover nment Acco unting Office 政府会计办公室In come stateme nt 损益表文字与数字不一致words and figures differ 支票交换时间已过 acco unt closed 交换时间已过effects not cleared 更改处应加盖印章Institute of Internal Auditors 内部审计师协会In stitute of Man ageme nt Acco untants 管理会计师协会Integrity整合性Internal audit ing 内部审计In ternal control structure 内部控制结构Internal Reve nue Service 国内收入署In ternal users 内部使用者Man ageme nt acco un ti ng 管理会计Retur n of inv estme nt 投资回报Retur n on inv estme nt 投资报酬Securities and Excha nge Commissi on 证券交易委员会Stateme nt of cash flow 现金流量表Stateme nt of finan cial positi on 财务状况表Tax acco unting 税务会计Acco un ti ng equati on 会计等式Articulation勾稽关系Assets资产Busin ess en tity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor债权人Deflation通货紧缩Disclosure 批露Expenses 费用Finan cial stateme nt 财务报表Finan cial activities 筹资活动Goin g-c oncern assumptio n 持续经营假设In flation通货膨涨Inv esti ng activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operat ing activities 经营活动Own er's equity 所有者权益Partnership合伙企业Positive cash flow 正现金流量Reta ined earning 留存禾U润Revenue 收入Sole proprietorship 独资企业Solvency清偿能力Stable-dollar assumpti on 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dress ing 门面粉饰部门和人员的称谓1,部门的称谓市场部Marketing销售部Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展咅E CBD）客户服务Customer Service ，例如客服员叫CSR , R for representative 人事咅E Human Resource行政部Admin.财务咅E Finance & Accounting产品供应Product Supply，例如产品调度员叫P S Planner 2,人员的称谓助理Assistant秘书secretary前台接待小姐Receptionist文员clerk，如会计文员为Accounting Clerk主任supervisor经理Man ager总经理GM，General Manager入场费admission运费freight小费tip学费tuition价格，代价charge制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowanee补贴Bonus夕卜保劳务费Outsourcing fee福禾费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Busin ess traveli ng通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and prin ti ng运费Transpotation保险费In sura nee premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of con sumption劳动保护费Labor protect ion fees总监Director总会计师Finance Controller高级Senior如高级经理为Senior Manager营业费用Operating expenses代销手续费Con sig nment commissi on charge 运杂费Transpotation保险费In sura nee premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowanee差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and developme nt expe nse 福禾费Employee benefits/welfare职工教育经费Pers onnel educati on待业保险费Un employme nt in sura nee劳动保险费Labour in sura nee医疗保险费Medical in sura nee会议费Coferemee聘请中介机构费In termediary orga ns咨询费Consult fees诉讼费Legal cost业务招待费Busin ess en terta inment技术转让费Tech no logy transfer fees矿产资源补偿费Min eral resources compe nsati on fees 排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax财务费用Finance charge禾息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowi ng cost。

会计专业专业术语中英文对照一、会计与会计理论会计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二、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三、现金与应收账款现金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四、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五、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 六、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七、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八、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 九、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十、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十一、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十二、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十三、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十四、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十五、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。

会计术语中英文词汇对照表AAbove-the-line items 线上项目Absences, compensated 缺勤，带薪假期Absorption costing 完全成本法Absorption costing income statement 完全成本法下的损益表Accelerated depreciation method 加速折旧法Account(s) 账户；会计科目在账户中分析和总结经济业务analyzing and summarizingtransactions inanalyzing 分析性账户balance of 账户余额cash short and over 现金余缺账户characteristics of 账户的特点chart of 会计科目表clearing 清理账户contra or contra asset 抵减或资产抵减账户controlling 控制账户estimate of uncollectible 坏账估计expanded chart of 扩充的会计科目表fees earned on 服务收费income statement 损益表账户normal balances of 账户的正常余额other 其他账户real 实账户statement of 账单temporary or nominal 临时性账户或虚账户usefulness of 账户的有用性Account form 账户式Account payable 应付账款Account receivable 应收账款Accounting 会计；会计学管理会计与财务会计的区别differences between managerial andfinancialdouble-entry 复式会计financial and managerial 财务会计与管理会计financial 财务会计management 管理会计managerial 管理会计private 内部会计；私营企业会计profession of 会计职业public 公共会计responsibility 责任会计Accounting cycle 会计循环for a merchandising business 商业企业会计循环Accounting equation 会计恒等式business transactions and 经济业务与会计恒等式Accounting fields, specialized 会计领域，专门会计领域Accounting for 会计bond investments 债券投资的会计处理bonds payable 应付债券的会计处理cost centers, responsibility 成本中心会计，成本中心责任会计depreciation 折旧会计dividends 股利的会计处理exchanges of similar fixed assets, review of相似固定资产交换的会计处理，相似固定资产交换会计处理的回顾exchanges of similar fixed assets, summary illustration相似固定资产交换的会计处理，总结——相似固定资产交换的会计处理investments in stocks 股票投资的会计处理limited liability corporations 有限责任公司的会计处理merchandise transactions,illustration of商品交易会计，商品交易会计介绍notes receivable 应收票据的会计处理partnerships 合伙企业的会计处理profit centers, responsibility 利润中心会计，利润中心责任会计uncollectibles, allowance method 坏账会计，坏账会计处理的备抵法uncollecubles, direct write-off method of坏账会计，坏账会计处理的直接注销法Accounting in business, role of 商业中的会计，会计在商业中的角色Accounting information and thestakeholders of a business会计信息与企业利益相关者Accounting period concept 会计期间概念Accounting principles(GAAP), generallyaccepted公认会计原则Accounting principles, changes in 会计原则，会计原则变更Accounting rate of return 会计回报率Accounting system(s) 会计系统；会计制度basic 基本会计系统computerized 电算化会计系统cost 成本会计系统for merchandisers 商业会计系统for payroll and payroll taxes 工资和工资税会计系统manual 手工会计系统Accounting system overview, cost 会计系统概述；成本会计系统概述Accounting treatments of contingentliabilities或有负债的会计处理Accounts for a periodic inventory system, chart of 定期盘存制账户定期盘存制会计科目表Accounts payable 应付账款Accounts payable control and subsidiaryledger应付账款控制和明细分类账Accounts payable subsidiary ledger 应付账款明细分类账Accounts receivable 应收账款aging of 应收账款账龄分析Accounts receivable analysis 应收账款分析Accounts receivable control andsubsidiary ledger应收账款控制和明细分类账Accounts receivable subsidiary ledger 应收账款明细分类账Accounts receivable turnover 应收账款周转率Accrual basis 应计制；权责发生制Accruals 应计收入或费用deferrals and 递延和应计收入或费用Accrued assets 应计资产Accrued expense(s) 应计费用Accrued expenses payable 应计应付费用Accrued fees 应计收费Accrued liabilities 应计负债Accrued revenues 应计收入Accrued wages 应计工资Accumulated depreciation 累计折旧Accumulated other comprehensiveincome累计其他全面收益Acid-test ratio 速动比率；酸性测试比率Acquiring fixed assets, stages of 获取固定资产，获取固定资产阶段Activity base(s) 作业基础Activity base product cost calculations 作业基础产品成本计算Activity base usage quantities, estimated 作业基础耗用量，估计作业基础耗用量Activity driver{s) 作业动因Activity rates 作业率Activity-based costing (ABC), 作业成本计算法Adjusted trial balance 调整后试算平衡表Adjusted trial balance columns 调整后试算平衡表栏Adjusting and closing entries 调整分录和结账分录Adjusting entries 调整分录ledger with 分类账调整分录recording 记录调整分录Adjusting process 调整过程Adjustment process, summary of 调整过程，调整过程总结Adjustments, summary of basic 调整，基本调整总结Adjustments columns 调整栏Adjustments to net income- indirectmethod净收益调整－间接法Administrative expenses 管理费用Affiliated companies 联营公司；附属公司Aging of accounts receivable 应收账款账龄分析Aging the receivables 应收账款账龄分析Allocating income taxes 分配所得税Allocation, cost 分配，成本分配Allocation base 分配基础Allowance, purchase 折让，购货折让Allowance account, write-offs to 备抵账户；备抵账户注销Allowance method 备抵法Allowance method of accounting foruncollectibles坏账会计处理的备抵法Alternate entity characteristics,comparison不同实体特征，不同实体特征的比较Alternate entity forms, equity reporting for 不同实体形式，不同实体形式的权益报告Alternative financing plans, effect of 可选择的筹资计划，可选择筹资计划的效果Amortization 摊销(bond investments) （债券投资）effective interest rate method of 摊销的实际利率法of discount by the interest method 实际利率法下折价的摊销of discount on bonds payable 应付债券折价摊销of premium by the interest method 实际利率法下溢价的摊销of premium on bonds payable 应付债券溢价摊销Amortizing a bond discount 分期偿还债券折价Amortizing a bond premium 分期偿还债券溢价Amount, present value of 数量；金额，数量、金额的现值Analysis 分析accounts receivable 应收账款分析assumptions of cost-volume-profit 本－量－利分析的假设capital investment 资本投资分析cost-volume-profit 本－量－利分析current position 流动（现行）状况分析differential 差异分析factors that complicate capitalinvestment使资本投资复杂化的因素graphic approach tocost-volume-profit本－量－利分析的图解方法horizontal 水平分析inventory 存货分析mathematical approach tocost-volume-profit本－量－利分析的数学方法nature of capital investment 资本性投资的性质net present value at 12% 回报率为12％的净现值分析net present value 净现值分析profitability 收益性分析solvency 偿债能力分析traditional 传统分析use of computers incost-volume-profit analysis计算机在本－量－利分析中的运用vertical 垂直分析"what if' or sensitivity 敏感性分析Analysis report 分析报告discontinue an unprofitable segment, differential停止经营一个未盈利部门的分析报告，停止经营一个未盈利部门的差异分析报告lease or sell, differential 出租或出售差异分析报告make or buy, differential 制造或购买差异分析报告process or sell, differential 加工或出售差异分析报告replace equipment, differential 设备更换差异分析报告sell at special price, differential 特定售价差异分析报告Analytical measures 分析指标other 其他分析指标summary of 分析指标总结Analyzing and summarizing transactions, illustration of 分析和总结经济业务，举例说明分析和总结经济业务Annual reports, corporate 年度报告，公司年度报告Annuity 年金present value of an, 年金现值Annuity of $1 at compoundinterest, present value of1美元年金复利，1美元年金的复利现值Annuity table, partial present value of年金表，部分年金现值表Application of incorporation 公司设立申请Approach 方法cost price 成本价格法market price 市场价格法negotiated price 协议价格法Appropriations 限制用途的拨款Articles of incorporation 公司章程Articles of partnership 合伙章程Assembly 装配Asset(s) 资产accrued 应计资产book value of 资产的账面价值contra 资产抵减contributing to a partnership 向合伙企业投入资产costs of acquiring fixed 固定资产获取成本current 流动资产discarding fixed 废弃的固定资产disposal of fixed 固定资产的处置donated 接受捐赠的资产exchanging similar fixed 交换相似的固定资产financial reporting for fixed andintangible固定资产和无形资产的财务报告fixed 固定资产fixed and intangible in the balancesheet资产负债表中的固定资产和无形资产fixed or plant 固定或厂房设备资产intangible 无形资产internal control of fixed 固定资产的内部控制leasing fixed 租赁固定资产nature of fixed 固定资产的性质plant 厂房设备资产prepaid expense recorded initially as预付费用初始记录为资产quick 速动资产rate earned on total 总资产收益率rate of income from operations tototal营业利润对总资产比率rate of return on 资产回报率ratio of net sales to 总资产周转率revaluation of 资产重估review of accounting for exchangesof similar fixed相似固定资产交换会计处理的回顾selling fixed 出售固定资产summary illustration-accounting for exchanges of similar fixed总结——相似固定资产交换的会计处理tangible 有形资产Assumptions of cost-volume-profitanalysis本－量－利分析的假设Audit Committee 审计委员会Available-for-sale securities 可供出售证券Average cost method 平均成本法determining costs under 平均成本法下成本的确定use of 使用平均成本法Average rate of return 平均回报率Average rate of return method 平均回报率法BBad debts expense 坏账费用Balance of the account 账户余额Balance sheet 资产负债表budgeted 预算资产负债表comparative 比较资产负债表corporation 公司的资产负债表horizontal analysis, comparative 资产负债表水平分析，比较资产负债表水平分析merchandise inventory on 资产负债表中的商品存货presentation of cash on 资产负债表中现金的列示presentation of merchandiseinventory on商品存货在资产负债表中的列示receivables on 资产负债表中的应收款项report form of 报告式资产负债表stockholders’ equity in the资产负债表中的股东权益stockholders’ equity section资产负债表中的股东权益部分temporary investments on 资产负债表中的临时性投资vertical analysis, comparative 资产负债表垂直分析，比较资产负债表垂直分析Balance sheet accounts, transactionsand资产负债表账户，交易和资产负债表账户Balance sheet and income statementdata for direct method直接法下资产负债表和损益表数据Balance sheet budgets 资产负债表预算Balance sheet columns, income statement and 资产负债表栏目，损益表和资产负债表栏目Balance sheet of a corporation 公司的资产负债表Balance sheet presentation of bondinvestments债券投资在资产负债表中的列示Balance sheet presentation of bondspayable资产负债表中应付债券的列示Balance scorecard 平衡记分卡Bank accounts 银行往来账户as a control over cash 银行往来账户作为现金控制business 企业银行往来账户Bank reconciliation 银行存款余额调节表Bank statement 银行对账单comparison with business records 银行对账单与企业记录比较Bankers’ ratio银行用比率；企业流动比率Banks, investment 银行，投资银行Base(s) 基础；基数activity 作业基础allocation 分配基础Basic analytical procedures 基本分析程序Basic earnings per share 每股基本收益Basis 基础accrual 应计制；权责发生制cash 现金制；收付实现制Below-the-line items 线下项目Benefits 利益；福利employees’ fringe员工额外福利fringe 额外福利other than pensions, postretirement 养老金以外的福利；养老金以外的退休福利Benefit dollars as a percent of total 各项福利占福利总额的百分比Bills ,enter form 票据，加入票据格式Board of directors 董事会Bond(s) 债券callable 可赎回债券convertible 可转换债券debenture 无担保债券investments in 债券投资present value of the face amount of 债券面值的现值serial 分期偿还债券term 定期债券zero-coupon 无息债券Bond discount, amortizing 债券折价，债券折价摊销Bond indenture 债券契约Bond investments 债券投资accounting for 债券投资的会计处理balance sheet presentation of 债券投资在资产负债表中的列示Bond premium, amortizing 债券溢价，债券溢价摊销Bond redemption 债券偿还；债券赎回Bond sinking funds 债券偿债基金Bonds issued 已发行债券at a discount 折价发行债券at a premium 溢价发行债券at face amount 以面值发行债券Bonds payable 应付债券accounting for 应付债券的会计处理amortization of premium 应付债券溢价摊销balance sheet presentation of 资产负债表中应付债券的列示characteristics of 应付债券的特征Bonuses, partner 奖金；红利，合伙人奖金Book value 账面价值net 账面净值of the asset 资产的账面价值Boot 补价Bottleneck(s) 瓶颈product pricing under production 生产瓶颈下的产品定价product profitability and pricing under production生产瓶颈下的产品获利能力和产品定价product profitability under production 生产瓶颈下的产品获利能力Bottleneck hour, contribution margin per 瓶颈小时，每瓶颈小时的贡献毛益Break-even chart 盈亏分析图Break-even point 盈亏临界点summary of effects of changes on 各因素变动对盈亏临界点的影响总结Budget(s) 预算balance sheet 资产负债表预算capital expenditures 资本支出预算cash 现金预算completing the cash 完全现金预算cost of goods sold 销货成本预算direct labor cost 直接人工成本预算direct materials purchases 直接材料采购预算factory overhead cost 制造费用预算factory overhead flexible 制造费用弹性预算flexible 弹性预算flexible and static 弹性预算与固定预算income statement 损益表预算master 总预算production 生产预算sales 销售预算selling and administrative expenses 销售与管理费用预算setting conflicting goals 预算目标设定冲突setting goals too loosely 预算目标设定过松setting goals too tightly 预算目标设定过紧static 固定预算Budget performance report 预算业绩报告Budgetary performance evaluation 预算业绩评价Budgetary slack 预算松弛Budgeted balances sheet 预计资产负债表Budgeted income statement 预计损益表Budgeting 预算编制capital 资本支出预算编制continuous 连续预算编制human behavior and 人类行为与预算编制nature and objectives of 预算编制的性质与目标objectives of 预算编制的目标zero-based 零基预算Budgeting systems 预算系统computerized 计算机预算系统Building 房屋；建筑物Business(es) 商业；企业；经营；业务accept at a special price 接受特定售价的订货accounting information and the会计信息与企业利益相关者stakeholders offinancial history of 企业财务历史记录flow of costs through a service 服务企业成本流转job order cost systems for专业服务企业分批成本计算professional servicelife cycle of 企业生命周期manufacturing 制造企业merchandising 商业企业nature of merchandising 商业企业的性质nature of 企业的性质periodic inventory systems for商业企业的定期盘存制merchandisingrole of accounting in 会计在经营中的角色service 服务企业types of 业务类型Business bank accounts 企业银行往来账户Business combinations 企业合并Business entities, alternate forms of 企业主体；企业主体的不同形式Business entity concept 企业主体概念Business ethics 商业道德Business life cycle 企业生命周期Business organizations, types of 企业组织，企业组织类型Business segment 业务部门Business stakeholder 企业利益相关者Business strategy 企业战略Business transactions 经济业务accounting equation and 会计恒等式与经济业务flow of 经济业务流程Business Week 《商业周刊》Buy 购买differential analysis report-make or 制造或购买分析报告make or 制造或购买Bylaws 公司内部规程CCalendar year 日历年度Calendar-year basis 日历年度基础Callable bonds 可赎回债券Capital 资本and revenue expenditures 资本性和收益性支出legal 法定资本paid-in or contributed 实缴或实收资本sources of paid-in 实缴资本的来源working 营运资本Capital budgeting 资本支出预算编制Capital deficiency 资本亏损Capital expenditures 资本性支出Capital expenditures budget 资本性支出预算Capital investment, lease versus 资本投资，租赁与资本投资Capital investment analysis 资本投资分析factors that complicate 使资本投资复杂化的因素nature of 资本投资分析的性质资本投资方案，评价资本投资方案的方法Capital investment proposal,methods of evaluatingCapital lease 融资租赁；资本性租赁Capital rationing 资本分配Capital rationing decision process 资本分配决策过程Capitalist, venture (VC) 资本家，风险投资家Career paths of corporate executives 公司执行官的职业生涯Carrying amount 账面金额Cash 现金bank accounts as a control over 银行往来账户作为现金控制nature of and the importance现金控制的性质和重要性of controls overretailers' sources of 零售商的现金来源Cash basis 现金制；收付实现制Cash budget 现金预算completing 完全现金预算Cash dividend 现金股利Cash equivalents 现金等价物Cash flow from operations,direct and indirect method,经营活动现金流量，直接法和间接法Cash flow management, corporate life-cycle stages and 现金流量管理，公司生命周期阶段与现金流量管理Cash flow per share, no 每股现金流量，无每股现金流量Cash flows 现金流量direct method, statement of 直接法，现金流量表的直接法direct method, statement of 直接法，现金流量表的直接法direct method, work sheet forstatement of直接法，现金流量表直接法工作底稿indirect method, statement of 间接法，现金流量表的间接法indirect method, statement of 间接法，现金流量表的间接法indirect method, work sheet forstatement of间接法，现金流量表间接法工作底稿preparing the statement of 现金流量表编制准备reporting 现金流量报告statement of 现金流量表used for payment of dividends 支付股利的现金流量work sheet for statement of 现金流量表工作底稿Cash flows from financing activities 筹资活动现金流量Cash flows from investing activities 投资活动现金流量Cash flows from operating activities 经营活动现金流量direct method 经营活动现金流量的直接法indirect method 经营活动现金流量的间接法reporting 经营活动现金流量报告Cash management, seasonal 现金管理，季节性现金管理Cash on the balance sheet, presentation of 资产负债表中的现金，资产负债表中现金的列示Cash payback period 现金回收期Cash payments 现金付款estimated 估计现金付款internal control of 现金付款的内部控制Cash payments for 为……支付现金income taxes 为所得税支付现金merchandise 为商品支付现金operating expenses 为经营费用支付现金Cash payments journal 现金付款日记账and postings 现金付款日记账和过账for merchandising business 商品交易的现金付款日记账Cash receipts 现金收款control of 现金收款控制estimated 估计现金收款Cash receipts journal 现金收款日记账for merchandising business 商品交易的现金收款日记账Cash received 收到现金from cash sales 从现金销售中收到现金from customers 从顾客处收到现金in the mail 通过邮件收到现金Cash sales 现金销售Cash short and over account 现金余缺账户Cells, manufacturing 单元，制造单元Center(s) 中心cost 成本中心investment 投资中心profit 利润中心responsibility 责任中心responsibility accounting for cost 成本中心责任会计responsibility accounting for profit 利润中心责任会计responsibility accounting reports for成本中心责任会计报告costCentralized and decentralized operations 集权和分权经营Certificates, stock 证明；持股证书Certified Internal Auditor(CIA) 注册内部审计师Certified Management Accountant(CMA) 注册管理会计师Certified Public Accountant(CPAs) 注册会计师Change fund 找换金Charges 费用payroll accounting department 工资会计部门费用service department 服务部门费用Chart 图；表cost-volume-profit or break-even 本－量－利或盈亏临界图cost-volume-profit 本－量－利图original and revised profit-volume 原始的和修正的利润－产量图profit-volume 利润－产量图revised cost-volume-profit 修正的本－量－利图Chart of accounts 会计科目表expanded 扩充的会计科目表for a merchandising business 商业企业会计科目表for a periodic inventory system 定期盘存制下的会计科目表periodic inventory system 定期盘存制会计科目表Charter 营业执照Check 检查；核对；支票Check and remittance advice 支票和汇款通知单Classifying costs 分类成本Clearing account 清理账户Clock cards 记时卡Closing entries 结账分录adjusting and 调整分录和结账分录flow chart of 结账分录流程图journalizing and posting, 日记账和过账、结账分录Closing process 结账程序Combination strategy 混合战略Commercial Law League of America 美国商法联盟Common stock 普通股dividends and earnings per share of 普通股股利和普通股每股收益Common stockholders' equity, rate普通股股东权益，普通股股东权益收益率earned onCommon-size income statement 通用损益表Common-size statement 通用报表Communication 通讯Comparative balance sheet 比较资产负债表horizontal analysis 比较资产负债表水平分析vertical analysis 比较资产负债表垂直分析Comparative income statement 比较损益表horizontal analysis 比较损益表水平分析vertical analysis 比较损益表垂直分析比较留存收益表－水平分析Comparative retained earningstatement-horizontal analysis比较流动资产明细表－水平分析Comparative schedule of currentassets-horizontal analysisCompensated absences 带薪假期Compensating balance 补偿余额Component 成分；组成部分Composite-rate method 综合比率法Compound interest 复利present value of $1 at 1美元的复利现值present value of annuity of $1 at 1美元年金的复利现值Compounding 复利计算Comprehensive income 全面收益statement of income and 收益和全面收益表Comprehensive income items, other 全面收益项目，其他全面收益项目Computerized accounting systems 电算化会计系统Computerized budgeting systems 电算化预算系统Computerized perpetual inventory 电算化永续盘存系统systems计算机在本－量－利分析中的运用Computers in cost-volume-profit analysis, use ofConcept{s) 概念accounting period 会计期间概念business entity 企业主体概念choosing a cost-plus approach 选择成本加成方法成本概念contribution margin 贡献毛益概念cost 成本概念matching 配比概念objectivity 客观性概念present value 现值概念product cost 产品成本概念revenue recognition 收入确认概念summary of cost behavior 成本性态概念总结time value of money 货币时间价值概念total cost 总成本概念unit of measure 计量单位概念variable cost 变动成本概念Consignment 委托代销Consolidated financial statement 合并财务报表Consolidation 创立合并Constraint 约束；限制theory of 限制理论Contingent liability(ies) 或有负债accounting treatments of 或有负债的会计处理Continuous budgeting 滚动预算Contra accounts 抵减账户Contra asset 资产抵减Contra asset accounts 资产抵减账户Contract rate 约定利率Contributed capital 已缴（实收）资本Contributing assets, to a partnership 投入资产，向合伙企业投入资产Contribution margin 贡献毛益Contribution margin concept 贡献毛益概念Contribution margin income statement 贡献毛益损益表Contribution margin per bottleneck hour 每瓶颈小时贡献毛益Contribution margin ratio 贡献毛益率Control(s) 控制detective 探测性控制planning, directing, and 计划、指导与控制preventive 预防性控制Control environment 控制环境Control of cash receipts 现金收款控制Control procedures 控制程序Controllable expenses 可控费用Controllable revenues, 可控收入Controllable variance 可控差异Controller 会计主任；总会计师；主计长Controlling 控制Controlling account 控制账户Conversion costs 加工成本；转换成本Conversion equivalent units 转换约当产量Convertible bonds 可转换债券Co-ownership of partnership property, 合伙财产的共同所有权Copyrights 版权；著作权Corporate annual reports 公司年度报告Corporate executives, career paths of 公司执行者，公司执行者的职业道路Corporate income taxes 公司所得税Corporate life-cycle stages, and cash flow management 公司生命周期阶段，公司生命周期阶段与现金流量管理Corporation(s) 公司and their states of incorporation, examples of公司和公司注册地，公司和公司注册地举例balance sheet 公司的资产负债表characteristics, of 公司特点equity reporting for 公司的权益报告financing 公司筹资forming 公司的设立limited liability (LLC) 有限责任公司nature of 公司的性质nonpublic or private 非公众公司；私有公司organizational structure of 公司的组织结构parent and subsidiary 母公司和子公司public 公众公司Corporation balance sheet 公司的资产负债表Cost(s) 成本allocate to transferred and partially completed units将成本在转出单位和部分完工单位间进行分配classifying 成本分类conversion 加工成本；转换成本determine the units to be assigned 确定成本分配单位determining under average costmethod平均成本法下成本的确定differential 成本差异direct labor 直接人工成本direct materials 直接材料成本effect of changes in fixed 固定成本变动的影响effect of changes in unit variable 单位变动成本变动的影响estimating inventory 估计存货成本factory overhead 制造费用first-in, first-out flow of 先进先出法成本流转fixed 固定成本flow of manufacturing 制造成本流转last-in, first-out flow of 后进先出法成本流转mixed 混合成本of fixed assets 固定资产成本opportunity 机会成本overhead factory 制造费用period 期间成本product 产品成本research and development 研究和开发成本schedule of payments for制造成本支付明细表manufacturingsemivariable or semifixed 半变动或半固定成本standard 成本标准sunk 沉没成本valuation of inventory at other than 存货的非成本计价variable 成本变动Cost accounting system 成本会计系统；成本计算方法overview 成本会计系统概述Cost allocation 成本分配Cost behavior 成本性态Cost behavior concepts, summary of 成本性态概念，成本性态概念总结Cost budget. direct labor 成本预算，直接人工成本预算Cost budget, factory overhead, 成本预算，制造费用预算成本计算，作业基础产品成本计算Cost calculations, activity base productCost center(s) 成本中心in a university 大学成本中心responsibility accounting for 成本中心责任会计Cost concept 成本概念product 产品成本total 总成本variable 变动成本Cost flow assumptions, inventory 成本流转假设，存货成本流转假设Cost flows, 成本流转for a process manufacturer 分步制造企业的成本流转for Goodwell Printers, summary of如意印刷公司成本流转，如意印刷公司成本流转总结labor information and, 人工信息和成本流转materials information and 材料信息和成本流转Cost for XL jeans, standard 大号牛仔裤成本，大号牛仔裤标准成本Cost graphs, variable 成本图，变动成本图Cost method 成本法average 平均成本法Cost of goods sold 产品销售成本Cost of goods sold budget 产品销售成本预算Cost of merchandise sold 商品销售成本Cost of production report 生产成本报告FIFO 先进先出法下的生产成本报告using for decision making 利用生产成本报告进行决策Cost per equivalent unit 单位约当产量成本determine 确定单位约当产量成本Cost price approach 成本价格法Cost system(s) 成本制度；成本系统journal entries for process 分步成本计算法下的日记账分录process 分步成本计算standard 标准成本系统Cost term., manufacturing 成本概念，制造企业成本概念Cost variance report, factory overhead 成本差异报告，制造费用差异报告Cost variances 成本差异Costing 成本计算absorption 吸收（全面）成本计算activity-based 作业基础成本计算comparing job order and process 比较分批法成本计算与分步成本计算target 目标成本法variable or direct 变动或直接成本计算Cost-plus approach cost concept, choosing 成本加成法的成本概念，选择成本加成法的成本概念Costs flows for a process manufacturer, physical flows and分步制造企业的成本流转，分步制造企业的实物流转和成本流转Costs for Goodwell Printers, flow of manufacturing如意印刷公司成本，如意印刷公司制造成本流转Costs graphs, fixed 成本图，固定成本图Costs of acquiring fixed assets 固定资产获取成本Costs through a service business, flow of 服务企业成本，服务企业的成本流转Cost-volume-profit analysis 本－量－利分析assumptions of 本－量－利分析的假设graphic approach to 本－量－利分析的图解方法mathematical approach, 本－量－利分析的数学方法use of computers in 计算机在本－量－利分析中的运用Cost-volume-profit chart 本－量－利图revised 修正的本－量－利图Cost-volume-profit relationship 本－量－利关系Cost-volume-profit, special relationships 本－量－利，特殊的本－量－利关系Coupon rate 息票利率Credit, diagram of the recording andposting of贷方；贷记，贷方记录和过账图Credit memorandum 贷项通知单Credit period 信用期Credit terms 信用条款Creditors 债权人Creditors ledger 债权人分类账Cumulative preferred stock 累积优先股dividends to 累积优先股股利Currency exchange gains and loss 货币汇兑利得与损失realized 已实现的货币汇兑利得与损失unrealized 未实现的货币汇兑利得与损失Currency exchange rates 货币币种互换比率；货币汇率Currency transactions, foreign 货币业务，外币业务Current assets 流动资产and current liabilities 流动资产与流动负债horizontal analysis, comparative schedule of流动资产水平分析，比较流动资产明细表水平分析Current liabilities 流动负债nature of 流动负债的性质warranty and 担保和流动负债Current position analysis 流动（现行）状况分析Current ratio 流动比率Currently attainable standards 当前可达标准Customer relationship management(CRM)顾客关系管理Customers 顾客；客户cash received from 从客户处收到现金Customers ledger 客户分类账DDeath, of a partner 死亡，合伙人死亡Debenture bonds 信用债券；无担保债券Debit(s) 借方；借记diagram of the recording and postingof借方记录和过账图Debit balance 借方余额Debit memorandum 借项通知单Decentralization 分权advantages of 分权的优点disadvantages 分权的缺点Decentralized operations 分权经营centralized and 集权和分权经营Decision making 决策制定job order costing for 为制定决策的分批成本计算using the cost of production report使用产品成本报告制定决策forDecision process, capital rationing 决策过程，资本分配决策过程Decline phase 下降阶段Declining-balance method 余额递减法Deductions 扣减；减项from employee earnings 员工收入的扣减项other 其他扣减项Deferrals 延期；递延alternative method of recording 记录递延项目的其他方法and accruals 递延和应计reversing entries 递延项目的转回分录Deferred expenses 递延费用Deferred revenue 递延收入(unearned revenues), （预收收入）Deficiency 亏损capital 资本亏损Deficit 亏损；赤字Defined benefit plan 固定收益计划Defined contribution plan, 固定缴款计划Depletion 折耗Deposit ticket 存款单Depreciable cost 应折旧成本Depreciation 折旧；贬值accounting for 折旧会计accumulated 累计折旧functional 功能性折旧nature of 折旧的性质physical 有形折旧Depreciation estimates, revising 折旧估计，折旧估计的修正Depreciation expense 折旧费factors 折旧费用的影响因素Depreciation for federal income tax 联邦所得税应税折旧Depreciation methods 折旧方法comparing 折旧方法的比较use of 折旧方法的使用Detective control(s) 探测性控制Development costs, research and 开发成本，研究和开发成本Differences 差异permanent 永久性差异temporary 暂时性差异Differential analysis 差异分析Differential analysis report 差异分析报告停止经营一个未盈利部门discontinue an unprofitable segmentlease or sell 出租或出售差异分析报告make or buy 制造或购买差异分析报告process or sell 加工或出售差异分析报告replace equipment 设备更换差异分析报告sell at special price 特定售价差异分析报告Differential cost 差异成本Differential income or loss, 差异收益或损失Differential revenue 差异收入Differentiation strategy 差异化战略Direct costing 直接成本计算法Direct labor cost budget 直接人工成本预算Direct labor cost 直接人工成本Direct labor rate variance 直接人工工资率差异Direct labor time variance 直接人工工时差异Direct labor variance relationships 直接人工差异关系Direct labor variances 直接人工差异reporting 直接人工差异报告Direct materials costs 直接材料成本Direct materials equivalent units 直接材料约当产量Direct materials price variance 直接材料价格差异Direct materials purchases budget 直接材料采购预算Direct materials quantity variance 直接材料数量差异Direct materials variance relationships 直接材料差异关系Direct materials variances 直接材料差异reporting 直接材料差异报告Direct method 直接法直接法下资产负债表和损益表数据balance sheet and income statementdataforcash flow from operations 经营现金流量的直接法cash flows from operating activities 经营活动现金流量的直接法。

a payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附属设备accountability 承担责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies 会计政策accounting principle 会计准则accounting treatment 会计处理accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability （德国）生产责任法action 诉讼actual ownership 事实上的所有权additional filings 补充备案additional margin 附加利差additional risk附加风险additions （设备的）附件adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee管理费Administrative Law（美国）行政法advance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构African Leasing Association 非洲租赁协会after-tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议精品文库aircraft registry 飞机登记airframe （飞机的）机身airports 机场airworthiness directives （飞机的）适航指令alliances 联盟allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改American Law Institute 美国法学会amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT (Alternative Minimum Tax) （美国）可替代最低税analogous to类推为annual budget appropriation 年度预算拨款appendix （契约性文件的）附件applicable law 适用法律applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation近似arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值arbitration 仲裁arm's length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程AsiaLeaae 亚洲租赁协会assess 评估asset manager 设备经理asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点精品文库asset tracking 资产跟踪asset-backed financing 资产支持型融资asset-based lessor 立足于资产的出租人asset-oriented lessor (经营租赁中的)资产导向型出租人asset 资产assignee 受让人assignment 让与association 社团at the expiry 期限届满时ATT (automatic transfer of title) 所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticate 认证authentication 证实authority 当局authorize 认可availability of fixed rate medium-term financing 固定利率中期融资可得到的程度available-for-sale securities 正供出售证券average life 平均寿命average managed net financed assets 所管理的已筹资金资产净额平均值aviation authority 民航当局backed-up servicer 替补服务者backhoe反铲装载机balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构bank quote 银行报价bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option廉价续租任择权basic earnings per share每股基本收益basic rent基本租金（各期应付的租金）beneficiaries受益人big-ticket items大额项目bill and collect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook蓝皮书（美国二手市场设备价格手册）精品文库book income账面收入book loses账面亏损borrower借款人BPO(bargain purchase option)廉价购买任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build-to-suit leases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundled additional services捆绑（在一起的）附加服务bundling捆绑（服务）business acquisition业务收购business and occupation tax营业及开业许可税business generation业务开发business trust商业信托by(e)-laws细则byte字节cable TV network有线电视网络cable电缆cancelability可撤销性cancelable可撤销的capacity资格capital allocation资本分派capital constraint资金掣肘capital contribution出资额capital cost资本费用capital expenditure基建费用capital lease融资租赁协议capital market资本市场capitalize资本化captive finance company专属金融公司captives专属公司carrying amount维持费用carrying value账面结存价值case law案例法cash collatera1现金抵押cash election现金选择cash flow coverage ratio现金流偿债能力比率cash flow现金流cash receipts and cash applications现金收入及现金运用casualty value要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额）casualty灾变、事故CAT(computer-added tomograph)依靠电脑的层析X射线摄影机精品文库category种类causal sale偶然销售ceiling上限cellular(mobile)移动通信central authority中央集权certificate of acceptance接受证书、验收证书certificate of participation共享证书certificate证书charitable trust公益信托chattel mortgage动产抵押chattel paper动产文据checking account存款支票户checklists审核内容清单circuit board线路板civil and commercial law 民商法Civil Code（德国）民法典civil law country（欧洲大陆各国的）大陆法系国家claim 权利要求classes级别classification criteria归类标准classification determination类别的确定classification indicators分类指标classification of leases租赁协议分类classification opinion分类观点classification process归类过程clawback (用附加税)填补（福利开支）client顾客clinic诊所collateral agent副代理人collateral tracking system抵押物跟踪制度collateral value抵押物价值collateralized by third party medical receivables due以第三方到期医疗应收款作为质押collateral抵押物collect and disburse收取和支付collectibility可收回程度collection托收comfort level方便程度commerce clause商务条款commercial risk商业风险commercial terms商业条款commissions佣金commitment承诺common carriage通用车队common law country（英美等）海洋法系国家精品文库common trust共同信托commonality通用性compensate补偿competitive risk竞争风险competitor竞争者complex finance leases复杂的融资租赁comprehensive income综合收入comptroller审计官computer计算机conceptual difference概念上的差别concession period持有特许权的期间concession让步、特许conclusion结论conditional sales agreement附条件销售协议conditions of usage使用条件conduit structure管道结构(的公司)confidentiality保密性configure改装conflict冲突connectivility（信息传递中的）可连通性consensual or non-consensual lien同意或非经同意的留置权consent 同意consideration对价consolidation合并constructive acceptance of collateral抵押物的指定接受constructive sale推定出售consulting and advisory services咨询及顾问服务Consumer Credit Act（德国）消费者信用法consumer price index消费者价格指数consumer secured transaction消费者有担保交易consumer transaction消费者交易consumption tax消费税container集装箱contingent rental随机租金contingent rents随机租金continuation beyond the termination date终止日后的接续continuous and close customer contact同客户持续而紧密的接触contract maintenance（对设备的）合同维修contract origination合同开发contract pool合同池contract portfolio合同组合contract sales合同出售contracting cost缔约成本contracting states 缔约国精品文库contracts for services服务合同contractual provisions合同条款contributions出资Convention on the Recognition and Enforcement of Foreign Arbitral Award承认和执行外国仲裁裁决公约convention 公约converted subordinated notes可转换次级票据convincing case有说服力的案例core framework核心框架corporate aircraft公务（飞）机corporate debt market公司债市场corporate guarantees公司担保corporate income tax公司所得税corporation公司correlation相关性cost of capital资金成本cost of funds筹资成本cost of sale销售成本coterminous rate同期利率counsel律师counterclaim反诉counterpart副本course of dealing and usage of trade交易习惯和贸易惯例covenants契约coverage（保险中的）险别crane起重机credit and liquidity enhancement信用及流动性增级credit card receivables信用卡应收款credit card信用卡credit development信用变化credit enhancement信用增级credit history and profile信用记录和规模credit rating信用等级credit risk allocation and management信用风险的分摊及管理credit risk信用风险credit underwriting process信用担保程序credit-based lessor立足于信用的出租人credit-oriented lessor(经营租赁中的)信贷导向型出租人creditors债权人creditworthiness信誉criterion（衡量用的）标准critical goals关键性目标cross-border funding跨境融资currency risk货币风险current and non-current liabilities当期及非当期负债精品文库current ratio流动比率current realization即期实现cushion缓冲customer contact客户联系customer's purchase cycle客户的购买周期customers客户damage 损害dampening effect削弱性效应data transfer数据转换data transmission数据传输DDC (dedicated contract carriage)指定车型及司机的合同车队dealer lessors供应商出租人debt capital债务资本debt covenant债务契约debt instruments债务证书debt issuance costs债务发行成本debt maturities债务期限debt securities债务证券debt service债息debt-equity ratios自有资金负债率debt-equity treatment债务－权益处理debtor债务人debt-to-equity ratio权益负债率decay（机械设备的）腐蚀declarations声明dedicated capacity carriage指定最低运输量的合同车队dedicated carriage一应俱全的车厢deductibility可抵扣程度deduction扣减default违约defeasance structures带有废止条款的结构defense抗辩deficiency claim损失索赔deficiency损失、缺陷definitional maze定义上的暧昧不明definition定义deflation通货紧缩deinstallation拆卸delay in delivery 延迟交付delinquencies拖欠delivery and acceptance process交付及验收程序denunciation 退出deposit account押金账项deposit taker存款接受者deposition处置depreciated value折余价值depreciation allowance折旧提存depreciation benefit折旧好处depreciation deductions折旧抵扣depreciation expense折旧费用depreciation period折旧期间deregulation解除管制derivative financial instruments衍生的金融工具designated location指定的位置detention扣押detraction减损developed and mature market发达而成熟的市场diagnostic equipment诊断设备differentiation差别化digitization数字化diluted earning per share每股稀释后收益direct and consequential damage直接和间接损失direct financing lease直接融资租赁direct tax直接税disaster recovery services（电脑租赁的）救灾服务disclaimer免责disclosure items披露项目discount rate折现率discounted present value折现值discretion自由酌情处理discrimination差别待遇disguised credit sale变相信贷销售disguised purchaser of the leased asset经过伪装的租赁资产买入人（指融资租赁的承租人）dispute resolution process争议解决程序dissolution解散distinction区别distinctive triangular relationship 特有的三边关系distribution分配diverse nuances多样化的细微差别diversification多样化diversity多样性dividends红利documentation文件制作及提供domestic law 国内法double taxation agreement双重课税协议double tax双重税double-dip tax leases（租赁一方为美国法人而另一方不是美国法人时的）双重所有权租赁协议down payment定金down time窝工时间downgraded信用等级下降downward sloped interest expense line趋降的利息费用曲线draftsmanship（合同文本的）起草due diligence应有的审慎durability耐久性duration of delay拖延的持续时间duress胁迫early buyout提前买断early termination提前结束earnings before minority interest少数权益前收益earnings pattern收益模型EBO (early buyout)提前买断economic benefits经济利益economic climate经济气候economic life经济寿命economic ownership经济上的所有权education教育effective date生效日effective ownership有效的所有权effective waiver of defenses（对）抗辩的有效放弃effectiveness有效性electronic mail电子邮件eligibility合格性embedded嵌入emerging lease markets新兴租赁市场employee benefit plans雇员福利计划enactment实施encumbrance留置权end-of-term consequences期末结果end-of-term process期末程序ends up倒闭end-users最终用户enforceable强制性的enforcing remedies实施补救engine发动机enhanced equipment trust certificate增级的设备信托证书enter into force生效entitlement权利资格Environmental Liability Act（德国）环境责任法EPS(earning per share)每股收益率equalizing等量化equipment cost设备成本equipment defects设备瑕疵equipment identification设备认定equipment leasing industry设备租赁业equipment risk allocation and management设备风险的分担及管理Equipment Schedule设备清单equitable owner衡平法上的所有权人equity capital权益资本equity contribution权益出资equity in net loss of invests投资净损失中的权益equity insertion权益嵌入（指经营租赁的出租人在购置用于租赁的货物时要更多地依赖其自有资金）equity investor权益投资人equity securities权益证券ERISA（Employee Retirement Income and Security Act）（美国）雇员退休收入及担保法escalation clauses自动调整条款essential use实质性使用estate（房地产）产业estimated remaining period估计的剩余期间estimated residual估计的余值estimates估计ETO(early termination option)（对）提前结束（的）任择权evolution演变excess cash过剩现金excess deduction超额扣减exchange交换excise tax许可证税exclusive remarketing firms（只处置某类设备的）专业性再处置公司executory cost执行成本exempt assets免税资产exempt entity免税机构exercisable 可行使的exercise price行使（某项权利，例如购买任择权时的）价格exhaustion损耗Exhibit（契约性文件的）附件EXIM bank（美国）进出口银行expenditure开支expertise专长expiration of the initial lease term初始租赁期限的届满exposure to residual asset value所承担的资产残值风险express warranty明示的担保extended retention of possession对占有的延伸提留extension延期external reporting risk财务报告引起的外部风险FAA(Federal Aviation Administration)(美国)联邦航空署face value面值factoring company代理融通公司fair market value leases公允市值租赁（指租金按租赁市场的常见数额来确定）fair market value transactions公允市值交易fair value公允价值fair wear and tear合理磨损FASB(Federal Accounting Standards Board) 13（美国）财务会计标准委员会第13号说明：租赁FASIT (financial asset securitization investment trust)金融资产证券化投资信托fatal illness绝症features装置federal income tax联邦所得税Federal Tax Court（德国）联邦税务法庭federally guaranteed mortgage联邦保证抵押fee receivable应收费fee subordination附加费fee-based financing services以收费为基础的融资服备Felalease拉美租赁协会fiber optics光纤fiduciary responsibilities受托责任filing备案finance and other income财务及其它收入finance charges财务费用finance companies金融公司、财务公司finance lease laws融资租赁法律finance lease融资租赁协议financial assets金融资产financial bottom line财务底线financial components财务成份financial distortion财务失真financial institution金融机构financial instruments金融证书，金融工具financial leasing transaction融资租赁交易financial leasing融资租赁financial lessor融资出租人financial performance财务业绩financial ratios财务比率financial reality财务现实financial reporting risk(因财务失真所导致的)财务报告风险financial statement appearance资产负债表的表现financial terms融资条件financiers融资人financing source融资来源finding认定firm term确定的条款first amendment leases首期更改租赁协议five different frameworks（作为租赁交易宏观环境的）五个不同的框架fixed investment trust固定投资信托fixed purchase option固定价格购买任择权fixed rate固定利率fixed wire有线(通信)fixture filing固定备案flexibility灵活性floating lease accrued interest receivable浮动租赁应计的应收利息fluctuation波动FMRV(fair market rental value)公允的租金市值footnote disclosure通过附注披露foreclosure disposition扣押抵债处置foreclosure了结抵押（抵押权人按规定拍卖抵押物以受偿）forklift叉车form report格式报告forward rate agreement远期利率协议forward start swaps远期掉期four criteria（区别融资租赁和经营租赁的）四项标准fractional interest零散权益franchise特许权fraud欺诈free standing derivative instruments自力支撑的衍生工具from cradle to grave从摇篮到坟墓（指自始至终全程服务）front-end payment前端支付FSL(full-service lease)全程服务租赁fuel use tax燃料使用税full commitment全额承诺full disclosure充分披露full-payout versus non-full-payout全额支付还是非全额支付full-payout全额支付full-service lease全套服务租赁fund appropriation拨款fund risk筹资风险funding resources筹资渠道funding risk筹资风险furnish供应future cash flow未来的现金流future lease payment未来租赁付款GAAP(generally accepted accounting principle)公认会计准则gains收益gear ratio资本充足率gearing资本充足率general intangible一般无形物geographic distance地理上的距离German Insolvency Act德国破产法global leasing industry全球租赁业global survey全球调查globalization全球化goods货物goodwill商誉governmental agency政府（指定的）代理机构governmental body政府机构governmental fund政府基金governmental taking政府征用GPTD(gross profit tax deferral)毛利税递延grantor trust委托人信托grantors委托人grantor授予人growth rate增长率guaranteed residual value有担保的残值guarantee担保hallmark印记hardware硬件harmonization(在有着不同法规情况下的)协调headings标题health care merchant fund incorporation 保健商融资公司health care receivables保健应收款health care services保健服务healthcare provider保健提供者heavy maintenance大修hedge against inflation抵御通涨hedge套期保值helicopters直升机hell-or high water clauses绝对责任条款high technology leasing高技术租赁hire purchase agreement租购协议hire purchase contracts租购合同hirer租入人holders持有人homogeneity同质性hospitalization（到）医院治疗hours of use（设备的）使用小时hurdle rate最低可接受费率IAS(International Accounting Standard) 17国际会计准则17 租赁IDC(initial direct costs)初始直接费用identification确认idle capacity闲置的能力IFC(International Finance Corporation)国际金融公司illness疾病illustration演示精品文库immaterial items非实质性事项immediately available fund立即可以得到的资金impairment of assets资产减损implementation执行implicit interest rate隐含利率implied acceptance默认接受implied warranty or guarantee 暗示的担保in-bound leases进口租赁inception of the lease租赁协议开始日income and expense recognition收入和支出的确认income statement损益表income tax所得税incremental borrowing rate of interest新增借款利率incurrance of an obligation义务的承担indebtedness欠款indemnification赔偿indemnify保护indenture trustee契约受托人independent director独立董事indexed rate指数利率（指跟着某个基准利率走的利率）index指数indirect bank leasing间接的银行租赁indirect tax间接税individual lessees个人承租人industrialization工业化industry dynamics行业动向industry lingo行话（行业内的暗语）information信息infrastructure基础设施infringement侵权in-house expertise（该公司）自有的专长initial accounting初始的会计处理initial case law初始判例法initial lease term初始的租期innovation创新in-place remarketing原地再处置input tax投入税insider transaction内部交易insolvency破产inspection findings检验结果inspection report检验报告inspection检验inspector检验员institutional finance机构融资精品文库instrument工具、文据insurance carrier承保人insurance claims保险索赔insurance coverage保险类别insurance function保险功能insurance policy保险单intangible assets无形资产intangible benefit无形权益intellectual property right知识产权intelligence gathering情报收集intentional or grossly negligent act故意的或严重疏忽的作为interest and fee income利息和收费收入interest component of scheduled payments排定进度付款的利息部分interest rate spreads利差interest rate swaps利率掉期interim real estate financing不动产过渡性融资interim rent暂行租金（在租金首付日应付的租金）intermediate twin-aisle中程双过道（指飞机）internal preference（所披露的信息严重扭曲时的）内部参考international financial leasing of equipment国际设备融资租赁international leasing community国际租赁界international registration requirement plan（飞机的）国际登记计划要求internationalization国际化Internet互联网interperiod tax allocation各期之间的税收分配invasion侵犯inventory盘存、存货清册investment company投资公司investment grade credit rating投资等级信用评级investment return投资回报investors投资人invoice发票IOSCO(International Organization of Securities Commissions)证券委员会国际组织IRC（Internal Revenue Code）（美国）国内税收法irrevocable不可撤销的IRS(Internal Revenue Service)(美国)国内税务局issue notes出立票据issuer发行人IT assets信息技术资产item项目job qualification sheet职业资格证judge法官judgement裁决judicial arena司法场所精品文库judicially-assisted repossession司法协助重新占有junk bonds垃圾债券jurisdictions司法管辖区label标记landing gear（飞机的）起落架landing着陆language（合同中的）用语large ticket asset大额资产lease application租赁申请lease fee租赁费（对租金中所含收益部分的形容）lease for movables动产租赁协议lease inception起租日lease intended as security担保意向租赁lease liabilities租赁负债lease lines of credit租赁信贷限额lease manager租赁协议管理人lease portfolio租赁协议组合lease registry租赁协议登记lease tax租赁税lease termination payment（为）提前结束（租赁协议而作的）支付lease term租赁期限lease versus purchase租还是买leased assets租赁资产leased equipment 租赁设备leased items租赁物件leased property租赁财产leasehold租赁、租借lease-in/lease-out（美国特有的为享受税收待遇而在美国企业同外国企业之间订立的）租入租出租赁协议lease-purchase financing租购融资leases租赁协议Leaseurope欧洲租赁协会leasing activities租赁业务leasing agreement租赁协议leasing arrangement租赁安排leasing company租赁公司leasing professionals租赁专业人员leasing regulation对租赁的管制leasing systems（手工的或电脑的）租赁业务管理系统leasing's share of GDP租赁占国内生产总值的份额leasing租赁legal arrangement法律安排legal consequences法律后果legal entity法人legal fees法律费精品文库legal form法律形式legal issue法律课题legal ownership法定所有权legal owner法定所有权人legal right法定权利legal risk法律风险legal status法律地位legal title法定所有权legal treatment法律处理legally empowered法律授权的legitimate business purpose合法的营业目的lenders放款人lenient terms宽松条款lessee intent承租人的意向lessee承租人lessor's internal staff出租人的内部人员lessor出租人letter of credit信用证level of collateral抵押水平leverage borrowings杠杆借款leverage ratio资本充足率leveraged lease杠杆租赁levy扣押liabilities负债liberal depreciation rules自由折旧规则license特许licensing agreements许可证协议licensing of lease activity对租赁业务的许可lien date留置日lien留置权life-limited parts（飞机上）限制其使用小时的部件limitation of liability责任限度limited ability有限能力limited liability company有限责任公司liquidated damage损失赔偿金liquidator 清算人liquidity facility流动性融通liquidity support流动性支持liquidity现金支付能力litigation诉讼loans disguised as leases伪装成租赁的贷款loan-type financing贷款型融资loan贷款lobby effort游说努力local law当地法律local statues当地法规local tax地方税location所在地lock box account锁箱账户lock box collection and sweep arrangement（银行的）锁箱和自动转存安排locomotive（铁路）机车long term rental contract长期出租合同loss containment亏损防堵loss ratio赔付率losses损失lost sales losses出租人为了再处置收回的租赁物而失去出租新的租赁物的机会所带来的损失MACRS depreciation（美国的）加速成本回收的折旧maintain reserves（飞机租赁中承租人承担的）保养准备金maintenance contract维修保养合同maintenance interval（飞机发电机的）维修间隔期maintenance policies and procedures保养方针及程序make-whole premium凑整升水managerial reporting risk（财务报告导致的）管理层报告的风险manipulation of accounting principles对会计准则的巧妙运用manufacturer subsidy（来自）制造商（的）补贴marginal tax rate边际税率market friction市场摩擦market imperfection市场的不完善market participants市场参与者market penetration市场渗透率market rates of interest市场利率market share市场份额market size市场规模market stability市场稳定性marketplace市场环境master lease illustration租赁协议正文master lease主租赁协议material facts重要事实maturity到期日means手段measurement criteria衡量标准mechanism机制memory function备忘功能mercantile-type sale商业性销售merchantability适销性(经营租赁协议中的暗示保证)merges合并merit review process事实真相检查程序middle-market leasing中级市场租赁MIGA（Multilateral Investment Guarantee Agency）多边投资担保署minimum capital最低资本minimum lease payments receivable应收最小租赁付款minimum lease terms最短租赁期限minimum rental rate最低租金费率mirror-in/mirror-out principle（飞机返还时的维修状况同交付时）一模一样的原则mismatches不匹配mitigate缓解（风险）mobility移动性model模式modem“猫”（调制解调器）modification 更改monetary policy货币政策money-over-money lease钱到钱的租赁（租赁业内对融资租赁的俗称）monitoring监控monoline insurer单一险种保险人monopolies垄断部门monopoly垄断month-to-month rentals（期满但租赁物未退还时的）逐月收取的租金moratorium延缓履行mortgage loan placement抵押贷款安排motor carrier fee机动车费MPD(maintenance planning document)维修计划书MRI(magnetic resonance imaging)核磁共振成象multiple jurisdiction涉及多个司法管辖区的multi-years lease commitment多年的租赁款项承付municipal trade tax地方贸易税named owner指名的所有权人narrative report陈述式报告narrow-body aircraft窄机身飞机nascent幼稚的national independent full-service leasing rental firms全国性的独立全面服务租赁出租公司nationality国籍NCCUSL（The National Conference of Commissioners on Uniform State Laws）（美国）统一州法律委员会全国会议negligence 过失nenrenewal penalties期末若不留购或不续租时的罚金net cash investment outstanding 净现金出资余额net collectible value可回收净额net earnings净收益net financed assets已融资资产净额net gain on sale of financing transactions融资交易出售的净利得net investment outstanding净出资余额net lease净租赁（指不附带任何技术服务的租赁）精品文库net margin净收益net of deferred taxes递延所得税后净额net taxable income净应税收入net value净值net worth tax净财富税network connection device网络联接器件networks网络new product family新产品系列niche market可填补空缺的市场noise 噪声nominal price 名义价格nominal purchase option名义价格购买任择权non-accrual status不应计的状态non-appropriation不得挪用non-cancellable lease不可撤销的租赁协议non-conforming equipment不合格设备non-contracting states非缔约国nondebt interest非债务利益non-delivery未交付nonexclusive remarketing firms综合性再处置公司nonexistent不存在的non-full-payout非全额支付nonlabeled program(卖主同出租人各归各的)销售计划nonoperating leasing非经营租赁non-ownership for balance sheet不在资产负债表上资本化nonpossessory pledge非占有的抵押non-recourse sale of lease receivable对租赁应收款的无追索出售non-substitution clause不得替代条款nontax lease非税收租赁(指附条件销售，其中承租人被视为税收所有权人，可对租赁资产计提折旧) normal depreciable life正常可折旧寿命normal lease常规租赁normal terminations正常结束notarization公证人的公证notary system公证制度notes secured by equipment设备抵押票据notice of termination终止（租赁的）通知number of lease payments租赁付款次数objection拒绝obligations债务obligopolies受权专营部门obligor债务人obsolescence陈旧occasional sales exemption偶然销售豁免OEC(original equipment cost)设备原值精品文库off balance sheet financing表外融资off-balance sheet securitizations资产负债表外证券化offering and sale发售和出售official tax depreciation tables官方（制订的）税收折旧表off-lease equipment退租设备offsetting claims抵销请求权omission 不作为on-condition parts（飞机上）根据具体情况决定可否使用的部件one-off program（卖主的对谁都一样的）统一销售计划one-stop shopping一站式采购one-way consumer truck rental business单程客户载重汽车出租业务operating expense事业费operating leases经营租赁协议operating leasing经营租赁operational efficiency经营效率OPIC(Oversea Private Insurance Corporation)海外私人保险公司option to buy 购买任择权option to purchase购买任择权option to renewal续租任择权options期权ordinary course常规过程ordinary trusts普通信托organizational documents机构文件original collateral初始抵押品original lease value租赁原值originating lessor作为发起人的出租人originator发起人out-bound big-ticket leasing大宗出口租赁outpatient clinic门诊诊所outright purchase直接购买outright sale直销outsourcing外包overcollateralization超额提供抵押overhaul检修owner trust所有者信托owner 所有者ownership interest所有权权益ownership leases所有权租赁（对融资租赁实质的形容）ownership retention所有权的保留ownership所有权packaging包装parameter参数parent母公司participants参与者精品文库particular withholding tax特殊预提税partnership合伙企业partners合作伙伴parts sale（再处置中的）部件出售parts 部件party identification对当事方的认定passive investment trust被动投资信托pass-through entity传递实体pattern 模式payee受款人payment amount支付金额payment due已到期应付款payment of rentals租金支付payors付款人pay-through note定付(证券)peculiar tax shelter provision of liquidation proceeds对请算得款的特定的避税规定penetration渗透per se corporations本质上的公司percentage of sales销售额的百分比perfection完善、保全performance业绩、履行periodic rate of return 期回报率peripheral（电脑的）外部设备permanent funding activities长期资金融通方式permanent funding vehicles长期性的融资工具permission允许permit执照personal property leasing动产租赁personal property tax动产税personal resume个人简历perspective（看问题的）角度physical deterioration物理性能的退化piercing the corporate veil捅破公司的面纱place of taxation纳税地placement放置capital goods, plants or other equipment (the equipment) 不动产、厂场或其它设备（设备）players参与者pledge资产抵押polarization（将目标市场定位于某类规模客户的）极化policy of insurance保险单portfolio concentration组合（中的设备类型的）集中程度portfolio(投资)组合possession占有potential conflict潜在冲突potential impairment潜在减损power by the hour leases按每月使用小时支付租金的租赁power generation发电power transmission（电、气、热的）能源传输practitioner从业者predetermined period事先确定了的期间preestablished floor预先设定的底价preface前言prefund先行融资prejudgment property recovery在法院裁决前先收回财产prejudice损害premium保费pre-paid lease payments预付的租赁付款present transfer即时转移present values现值preservation of exist bank line现有银行信贷额度的保留presumption推论pretax rate税前利率preventive maintenance预防性保养price/performance curve性能价格曲线prices indices价格指数pricing quandary定价上的左右为难pricing risk定价风险pride of ownership对所有权的满足感primary servicer主服务者prime interest rate基本利率principal office and place主营业地principal本金printer打印机prior written consent预先的书面同意prior written notice预先的书面通知priorities优先权private and public私人的或公共的private carriers私人运送人private international law国际私法private placement（对）特定对象（直接）销售private-label program（卖主同出租人联手的）销售计划privatization私有化probability概率proceedings pending未决程序proceeds进款process nexus程序关系product产品profit generation利润产生。

会计术语中英文对照————————————————————————————————作者: ————————————————————————————————日期:ﻩ会计专业术语中英文对照A （1)ＡBC 作业基础成本计算A (２）absorbed ｏvｅｒhｅad 已吸收制造费用Ａ（3)ａbsorption ｃoｓtｉｎg 吸收成本计算A (4）account 帐户,报表ﻫＡ (５)acｃoｕntｉｎg posｔuｌaｔe 会计假设ﻫA (6）ac ｃｏuntｉng sｅrieｓreleaｓｅ会计公告文件ﻫA (7)aｃcｏｕｎｔing valuation 会计计价ﻫA (8)ａｃｃｏunt sal ｅ承销清单A (9)accｏuntability cｏnｃept 经营责任概念ﻫＡ (10)ａｃcoｕntancy 会计职业Ａ (11)ａccouｎｔａnt 会计师A (１2)ａcｃountｉng 会计ﻫＡ (1３)agency cost 代理成本Ａ (1４)accｏｕnting basｅｓ会计基础A (１5）aｃcountiｎg maｎuａl 会计手册ﻫA （１6）ａｃｃounｔing pｅriｏｄ会计期间Ａ (1７）accoｕｎtiｎg policiｅｓ会计方针ﻫＡ (18)acｃoｕntinｇrａｔｅｏ f reｔurn 会计报酬率ﻫA (19)accountｉnｇｒefereｎce ｄａte 会计参照日Ａ (2０)aｃcｏｕntinｇreferencｅpｅriod 会计参照期间A (２１）accrual concｅｐｔ应计概念A (22）accｒuａl eｘpenses 应计费用ﻫA (2３）acid tｅｓt ratｉon 速动比率(酸性测试比率)ﻫA (24）acquisitio ｎ购置A (25)ａcquisitｉｏn ａccounting 收购会计ﻫA (26)actiｖity based ａccoｕnting 作业基础成本计算A (27)adjustiｎg events 调整事项ﻫA (28）adminｉstratiｖe expensｅｓ行政管理费ﻫA （29)advice nｏte 发货通知A (30）ａmｏrｔizatiｏn摊销A （３1）anａlyｔiｃaｌreview 分析性检查ﻫA (3２)anｎuａl equivａlｅnt cｏｓt 年度等量成本法A (３3)annual ｒeporｔａnd aｃcｏｕnts 年度报告和报表ﻫA （34)ａppraisａl ｃost 检验成本A (35)aｐpｒoｐriatiｏｎaccount 盈余分配帐户ﻫA （３6)ａrticles ｏ f ａｓsｏｃiａtｉon 公司章程细则Ａ (37）assｅts资产A (３8)assｅts cｏｖer 资产保障A (39）ａｓset vａlｕ e per shaｒe 每股资产价值ﻫA （40)ａsso ｃiaｔeｄｃompany 联营公司Ａ (41)attainable standard 可达标准ﻫＡ (42）aｔtｒibutable profit 可归属利润A （43）audit审计ﻫA (４4)ａudiｔrｅｐor ｔ审计报告A （45)ａudｉting standａrd ｓ审计准则Ａ (４６）autｈoriｚed shａrｅcapital 额定股本A (４７)ａｖaiｌable hour ｓ可用小时ﻫＡ (48)ａvｏｉdable cosｔs 可避免成本B (4９)bａck-to-bａck loａn 易币贷款B (50）backfluｓh accｏｕntｉng 倒退成本计算ﻫB (51)bad debts坏帐ﻫB (５2）baｄdebts rａtio 坏帐比率ﻫB (５3)baｎｋchａｒgｅs 银行手续费ﻫＢ (5４)baｎk ｏverdraf ｔ银行透支B (55)bank reｃonciliation 银行存款调节表ﻫB (56)baｎk stａtｅｍent 银行对帐单B （５8)bａsiｓof apportiｏｎmｅnt 分摊基础B (５９）ｂatch批量Ｂ (60)batch cosｔing 分批成本计算ﻫB （61)bｅｔａｆactor (市场)风险因素Ｂ (63）bill of ｅｘchａnｇe 汇票ﻫB (64）bill of landｉng 提单B (６５)ｂｉlｌofｍatｅriａls 用料预计单B (６6)ｂill payabl ｅ应付票据B (67)biｌl rｅceiｖable 应收票据ﻫB (６8)bｉn card 存货记录卡ﻫB (69）ｂｏｎus红利ﻫＢ (70)bｏok-keeｐｉｎｇ薄记B （７1)Bostｏｎcｌasｓｉfication 波士顿分类B (７2)breａkｅｖen chａｒt保本图ﻫB (73)ｂｒeakevｅn ｐｏｉｎt 保本点ﻫB （74)brｅakｉng-dowｎtime 复位时间ﻫB (76）budgeｔｃｅｎter 预算中心ﻫB (77)ｂｕｄgｅt cost allowance 预算成本折让B (7８)budgeｔｍanual 预算手册ﻫＢ (7９）bｕdgｅt period 预算期间ﻫB (80）budｇｅtaｒｙcｏntrｏl 预算控制B (81）buｄgｅted capaｃity 预算生产能力B (8２)burden 制造费用B （83)buｓｉness ceｎte ｒ经营中心ﻫB (8４）business entity 营业个体ﻫB (85)busｉnesｓuｎit 经营单位B (８6)buy-oｕtｍaｎaｇｅｍen ｔ管理性购买产权B (８7)by-prｏduct 副产品C (88）callｅｄ－up sｈare capiｔａl 催缴股本ﻫＣ (8９)ｃaｐaｃｉｔy 生产能力C (9０)capaｃiｔy ｒaｔio ｓ生产能力比率C (92）ｃapiｔaｌassets pricing model 资本资产计价模式C (９3）ｃａpital ｃｏmmitmeｎｔ承偌资本ﻫC (94）caｐｉｔal emploｙed 已运用的资本C （95）capital expｅnｄiｔuｒｅ资本支出C （９6)ｃａpiｔal expenditure authｏrizａｔｉon 资本支出核准C (9７)capitａlｅxｐｅnｄiture conｔｒol 资本支出控制ﻫC (98)capital e ｘｐenｄituｒｅpｒoposaｌ资本支出申请C （９9)capital fｕnding planniｎg 资本基金筹集计划ﻫC (10０)caｐiｔａl ｇai ｎ资本收益ﻫC (１0１)capiｔaｌinvesｔment apｐraisａl 资本投资评估ﻫC （102)capital ｍainｔenance 资本保全ﻫC (１03）capiｔal ｒesｏurce plａnning 资本资源计划Ｃ（1０4)capｉtaｌsｕrplus 资本盈余ﻫC (１05)cａpital turｎｏver 资本周转率C (１０6）caｒd 记录卡ﻫC （１07)cas ｈ现金Ｃ (１08)ｃａsh ａccoｕnt 现金帐户ﻫＣ (10９）cash book 现金帐薄ﻫC （1１０)cash cow 金牛产品C (１1１)cash ｆｌow 现金流量Ｃ（112）caｓh discouｎｔｅd 现金贴现ﻫC （11３)cash fｌoｗbuｄｇet 现金流量预算C (114)ｃaｓh flｏw statｅment 现金流量表ﻫＣ (１１5)cash ledger 现金分类帐C （１1６)ｃａsh liｍｉt 现金限额C (117)ＣCA 现时成本会计C (119)ｃｈａngｅover tim ｅ变更时间C (120)chａrtｅｒed ｅntｉty 特许经济个体C (1２1)cｈeｑｕｅ支票ﻫC (122）chｅque ｒeｇiｓtｅr 支票登记薄C （123)ｃoiｎanaｌysis 零钱分类C (１24)ｃlasｓificａtion 分类ﻫC （1２5)clｏck ｃａr ｄ工时卡C （１２６）code 代码ﻫC (127)coｍmｉｔmｅｎt ａcｃouｎtｉｎg 承偌确认会计C （１２8)ｃoｍmon coｓt 共同成本C (129)coｍｐany ｌimiteｄby guaranｔｅe 有限担保责任公司C (１30)coｍpany lｉｍｉtｅｄshaｒes 股份有限公司Ｃ (131)coｍｐeｔitiｖ e ｐosition 竞争能力状况Ｃ (1３2）coｎceｐｔ概念ﻫC (1３３）conｇｌｏmeｒate 跨行业企业ﻫC (134)conｓiｓtencｙcｏｎcep ｔ一致性概念ﻫＣ (１35)cｏnsolidａted accｏunts 合并报表Ｃ (136)ｃｏｎｓoｌiｄatiｏｎacｃounｔin ｇ合并会计ﻫＣ (13７)co ｎｓｏrｔiｕm 财团C (１38)conｔｉnｇｅncy ｐlａn 应急计划Ｃ (139)cｏntｉngeｎtｌiaｂｉlitiｅs 或有负债ﻫＣ (140）cont ｉnuｏus operaｔioｎ连续生产C (141）contra抵消ﻫＣ (142)ｃontｒａct ｃost 合同成本C (143)ｃontract ｃoｓｔing 合同成本计算C (１４４)ｃontriｂｕｔｉon 贡献毛益C (145)cｏntribution ventｒe 贡献中心Ｃ (１４6)contribution chａrt 贡献图C （147)contrｉbutioｎper unｉt ofｌimiｔiｎg fａcｔor rａtioｎ单位限定因素的贡献毛益比率C (1４8)coｎtribｕtiｏｎto ｓａles ration 贡献毛益对销售比率C （１49）coｎtｒol 控制Ｃ (150)cｏnｔrｏlａccount 控制帐户ﻫC (15１)ｃｏnｔroｌlimｉts 控制限度Ｃ (152)cｏｎtrollａｂilｉty conｃｅpt 可控制概念ﻫC (15３）cｏnｔｒｏlｌablｅcoｓt 可控制成本ﻫＣ（154）cｏnvｅｒsion cｏｓｔ加工成本Ｃ (155）coｎvｅrtibｌe loａn stocｋ可转换为股票的贷款Ｃ (1５6)corporate appraisal 公司评估C (157)cｏrｐorａｔe planning 公司计划Ｃ（15８）corporate ｓocial repｏｒting 公司社会报告C （１5９）corpｏｒation 股份公司ﻫC (１60)cost成本ﻫC (１61）ｃｏst acｃｏun ｔ成本帐户ﻫＣ（1６２)ｃost aｃcoｕnting 成本会计ﻫC (163)cost aｃcoｕntｉnｇmanual 成本手册ﻫＣ (164)cost acｃounｔs cａlｅndar 成本报表的日历时间C (165）coｓt ａdjｕstｍeｎt 成本调整Ｃ（166)cｏｓt ａlｌoｃatiｏn 成本分配ﻫＣ (167）coｓt ａｐpｏrｔionment 成本分摊ﻫC （１68)coｓt atｔｒiｂｕtｉon 成本归属ﻫC (16９)ｃoｓt ａudit 成本审计ﻫC (１70）cｏst beｈaｖiour 成本性态ﻫC (171）cost benefit analｙsis 成本效益分析C (1７2)cost cｅnter 成本中心ﻫC (1７３）cost ｄriver 成本动因Ｃ (１7４）coｓt oｆcapiｔａl 资本成本C （1７5）costｏf cｏｎfoｒmance 相符成本C （176)costｏ f goｏｄs sold 销货成本C (１77)ｃost oｆnon-conforｍaｎｃｅ非相符成本C (17８）cｏstｏ f ｓales 销售成本ﻫC （179)cｏst rｅductｉon 成本降低C (180)cost strucｔure 成本结构ﻫC (１81)cost unｉｔ成本单位C (182）ｃost－voｌuｍe-ｐrｏｆiｔaｎａlysiｓ(ＣＶP) 本量利分析ﻫC （183)ｃostｉｎg 成本计算Ｃ（１84)CPP 现时购买力会计ﻫＣ（185)ｃreｄit nｏte 贷项通知C (186)ｃredｉt reｐort 信贷报告书ﻫＣ (187)creditｏr 债权人ﻫC (１88）ｃreditｏｒdays rａtio 应付帐款天数率ﻫＣ（189)cr ｅdiｔorｓleｄger 应付帐款分类帐ﻫC (190)critiｃal eｖen ｔ关键事项C (1９１)critiｃaｌｐath 关键路线C （1９２)cｕmulａtiｖe preｆerence sharｅs 累积优先股C (１93)curｒenｔaｃcｏunt 往来帐户ﻫＣ (19４)ｃurrent aｓsｅt 流动资产ﻫC (１95）current coｓt acｃｏｕnｔing 现时成本会计ﻫＣ（196)curｒe ｎt ｌｉabｉlｉｔｉｅs 流动负债C （197）cｕrreｎｔｐurchasing poｗｅr accountｉn ｇ现时购买力会计Ｃ (１９8)cｕｒrｅnt ratio ｎ流动比率Ｃ (199)cut-off 截止C (200）ＣVP 本量利分析C （201）cyｃle ｔｉme 周转时间Ｄ (202）ｄebeｎtur ｅ债券D (2０3)debit noｔe 借项通知D (20４)dｅbｉｔcaｐaｃit ｙ举债能力ﻫD （205)ｄebt ｒatｉｏ债务比率Ｄ（206)debtｏｒ债务人Ｄ（207）ｄeｂｔor daｙｓraｔｉo 应收帐款天数率ﻫD （２08）debtor ｓ应收款ﻫD (209)ｄebtoｒs ledger 应收帐款分类帐ﻫD （2１０）ｄebtｏｒ’ａgｅanalyｓis 应收帐款帐龄分析ﻫＤ (211)decisｉon drivenｃost ｓ决策连动成本D (212）decision tree 决策树ﻫＤ（21３)defect ｓ次品ﻫD （２14)deferｒeｄexpenｄitur ｅ递延支出D （２１5)deferred sharｅs 递延股份D （216)ｄeferred ｔaxatｉon 递延税款ﻫＤ (２17)delivｅry nｏte 交货单D （21８)depａｒtmental acｃｏuｎｔs 部门报表D (219)depaｒｔmｅnｔal budｇe ｔ部门预算ﻫD (2２0)d ｅpreciａtion 折旧ﻫD (２21）disｐａtchｎote 发运单ﻫＤ (222)deveｌopmｅnt coｓt 开发成本ﻫD (２２3)ｄiｆｆerential cost 差别成本ﻫＤ（２2４）ｄiｒｅct hours ｙiｅｌd 直接工时产出率Ｄ（225)dｉrｅct labour cｏst-staｎdarｄ标准直接人工成本D (226）ｄireｃt laboｕr eｆfiｃieｎｃｙ-ｖariance 直接人工效率差异ﻫＤ（227）dｉrｅｃt ｌaｂouｒrate—vａrｉａnce 直接人工费率差异ﻫＤ (２２8）direcｔlaboｕｒtotal-vａriａnce 直接人工总差异ﻫD （229）direcｔｍaterial mix-variａnｃe 直接材料结构差异D (230)direct priｃｅ-variance 直接材料价格差异ﻫＤ (231)diｒeｃｔmatｅriａl totａl-vaｒiance 直接材料总差异ﻫD （２32)direcｔm ａterials ｕsage-vａrｉａnce 直接材料用量差异D （２3３）direcｔmaｔerials yieｌd-vaｒiaｎce 直接材料产出率差异ﻫD (234)dirｅct cost 直接成本ﻫD (2３5)direcｔdeｂit 直接借项ﻫＤ（2３6)diｒecｔhoursｙｉeｌd 直接小时产出率ﻫＤ（２37)d ｉｒeｃt lａｂouｒｃost pｅrcｅｎｔageｒａte 直接人工成本百分比D （238)dｉreｃｔlabour hour rat ｅ直接人工小时率ﻫD （23９）ｄire ｃtｓon indｉｒeｃt wｏrk 间接工作事项上的工时Ｄ（240)diｓcoｕnt rate 贴现率ﻫＤ (241)ｄiscounｔed cash ｆlo ｗ现金流量贴现D (242)diｓcｒetionarｙｃost 酌量成本ﻫD (２４3)ｄisｔrｉbuｔｉｏn cost 摊销成本ﻫD (24４)ｄｉｖerｓions 移用Ｄ (245）divｅrted hｏｕrs 移用小时ﻫＤ（24６）diveｒｔed hours ratｉo 移用工时比率ﻫＤ (247)dividen ｄ股利ﻫD (248)dividｅｎｄcover 股利产出率ﻫＤ (２49)dｉviｄｅｎd per share 每股股利D (２5０)ｄog 疲软产品D （25１)douｂｌｅeｎtｒy aｃcounting 复式会计ﻫD (２52)d ｏublｅ-enｔry bｏok-keeping 复式薄记Ｄ（２５3)dｏubｔｆulｄebｔｓ可疑债务D (254)ｄown ｔime 停工时间Ｄ (255)dyｎａｍiｃpｒogｒamming 动态规划ﻫE (25６)earning per sｈａre 每股盈利ﻫＥ (257)ｅarniｎg ratio 市盈率E (258)ecｏnomiｃordｅr qｕantity（EＯQ) 经济订购批量ﻫE (259)ｅffｉcｉeｎt markeｔhypothｅsis 有效市场假设E （260）ｅｆficｉency raｔｉon 效率性比率ﻫE (261)elemeｎt oｆcoｓt 成本要素ﻫE (262)entity经济个体ﻫE (26２)enviｒｏnmental aｕdit 环境审计ﻫE (263)enviｒoｎmenｔａl impacｔasseｓsmen ｔ环境影响评价E （264）ＥＯQ 经济订购批量Ｅ (2６5)equｉｔｙ权益E (266)equｉty metｈod of ａccounｔing 权益法会计计算E （2６7)ｅquity share ｃapiｔａl 权益股本Ｅ (２68）equｉvaｌent units 当量ﻫE (269)eveｎt事项ﻫE （270)excｅptｉonal items 例外事项E (27１)eｘｐectｅ d vaｌue 期望值E （27２)eｘpeｎditｕre 支出E （273）expｅnsｅs 费用E (2７4)externａl audit 外部审计E （275)exｔｅｒnaｌfailurｅcost 外部损失成本ﻫE (2７６)extraordｉｎａrｙitｅms 非常事项ﻫF (277)ｆａcｔｏｒy goｏds 让售商品ﻫF （２78）faｃｔoring 应收帐款让售ﻫF （2７9)fail value 公允价值ﻫF (２80)ｆeedbaｃｋ反馈Ｆ (281)FIFO 先近先出法Ｆ (２82)finalａｃcoｕnts 年终报表F (283)fｉnａnce lease 融资租赁F (２8４)fiｎanｃiａｌａcｃoｕntin ｇ财务会计F (28５)fｉnancial accｏuｎtｓｃaleｎdar adｊuｓtmeｎｔ财务报表的日历时间调整F (２86)financiaｌｍanagement 财务管理ﻫＦ (287)finａｎcial ｐｌａnnｉng 财务计划F (２88)ｆinａncｉal stateｍent 财务报表F (２８9)fｉnished goods 完成品F （２90)fｉxed ａssｅｔ固定资产F (291）fixｅｄｏvｅｒhead 固定制造费用ﻫF (292)fｉxｅ d ａｓsｅt tuｒnover 固定资产周转率Ｆ (293)ｆixed ａｓsetsｒegister 固定资产登记薄F （294)fixed ｃost 固定成本F （295)flｅxｅd budｇet 变动限额预算ﻫF （29６）flexiｂle budgｅt 弹性预算ﻫF (297)ｆｌoaｔｔime 浮动时间F (2９８)fｌｏａtinｇｃｈａｒge 流动抵押Ｆ (29９)flowｏｆfuｎｄｓstatｅｍｅnt 资金流量表ﻫＦ (300)fｏｒｅcas ｔing 预测F （3０1)foｕnｄeｒ’s share ｓ发起人股份F (30２)fulｌcapacity 满负荷生产能力F （30３)functｉon costing 职能成本计算ﻫF (3０4)ｆuｎctional budｇet 职能预算ﻫF (3０５）funｄａｃcｏunting 基金会计ﻫF （306）fuｎｄamentａlａcｃoｕnｔing conceｐt 基础会计概念F （３0７)fungibｌ e assｅts 可互换资产F （３０８)ｆuturistic planning 远景计划ﻫＧ (３０9)ｇａｐanａlysi ｓ间距分析G （310)geａrｉｎg 举债经营比率(杠杆) ﻫG (３１1)gｏal ｃｏngrｕence 目标一致性G (312)gｏiｎｇconcern ｃoncｅpt 持续经营概念ﻫＧ（31３)ｇooｄsｒecｅｉveｄnoｔe 商品收讫单ﻫG (３14)gooｄwｉll 商誉Ｇ (3１5)grｏｓs dividend yiｅl ｄ总股息产出率Ｇ（316)gross maｒgｉn 总边际ﻫＧ (3１７)gross ｐrofi ｔ毛利润Ｇ (318）gross pｒofｉｔperｃenｔａｇe 毛利润百分比ﻫG (31９)group 企业集团G （320)group accounｔｓ集团报表ﻫH （３12)hiｇh-ｇeared 高结合杠杆(比例)ﻫH （313）hiｒ e pｕrchas ｅ租购ﻫH (314)ｈistorical cｏst 历史成本H (315)hisｔｏｒｉcａl cｏｓt ａccoｕｎting 历史成本会计Ｈ (316)ｈours小时Ｈ（317)huｒｄle rａte 最低可接受的报酬率Ｉ（３18)ｉdｅal ｓｔanｄaｒd 理想标准Ｉ（３１9)idｌeｃaｐacity rａｔｉo ｎ闲置生产能力比率I (3２0）idle ｔim ｅ闲置时间ﻫＩ (３２1)ｉｍpeｒsonal ａccounts 非记名帐户I (322)imprｅｓt ｓyste ｍ定额备用制度ﻫI (３23)inｃome aｎd expｅｎｄiture accoｕnt 收益和支出报表I (３24)ｉｎcomplｅte recorｄｓ不完善记录I (３25)incｒementaｌｃｏst 增量成本I (３２6）iｎcremｅnｔａl yiｅld 增量产出率I （３27)indirect ｃos ｔ间接成本I (328）indiｒecｔhｏurs 间接小时ﻫＩ（３29）inｓolｖenｃy 无力偿付ﻫＩ（330）ｉｎtanｇiｂle aｓset 无形资产Ｉ（331）integｒａｔeｄａｃｃｏunts 综合报表ﻫＩ (３32)ｉntｅrdepｅｎdency ｃonｃep ｔ关联性概念ﻫI (3３3)inte ｒest cｏｖeｒ利息保障倍数I (334)iｎterｌｏckｉng aｃcｏunｔs 连锁报表ﻫI （3３5)ｉnteｒnal audｉt 内部审计I （３３6)internal cheｃk 内部牵制Ｉ (337)internａl cｏｎtｒoｌsystem 内部控制体系ﻫI （３38)inｔeｒnal ｆaｉlｕre cost 内部损失成本ﻫI (33９)internaｌraｔｅof retｕrｎ(IRR) 内含报酬率ﻫI (340)inventｏry 存货ﻫＩ (３41)inｖｅsｔment投资I （34２)invｅstmeｎｔcentｅｒ投资中心ﻫI (3４３)invｏice reｇｉｓter 发票登记薄I (344)issｕed share ｃapiｔal 已发行股本Ｊ (345)ｊob定单J (３46）ｊob card 工作卡ﻫJ (347)job cｏｓｔing 工作成本计算ﻫJ (３４8)joｂsｈeet 工作单J (３49)joint cost 联合成本ﻫJ (35０)joint proｄucts 联产品J (３5１）joｉｎt stｏcｋcｏmpａny 股份公司ﻫJ (3５2)joint veｎturｅ合资经营J (３５3）jouｒｎal 日记帐Ｊ (３５4）jｕsｔ-ｉn-tiｍｅ(ＪIT) 适时制度ﻫJ (３5５)jusy-iｎ-time ｐroduｃtion 适时生产ﻫJ (３56)j ｕst-iｎ-tiｍ e pｕrｃｈasing 适时购买K (3５7)kｅy ｆacto ｒ关键因素L (358）ｌａbour人工ﻫＬ（３59)ｌａbｏｕr trａnsfｅｒnｏte 人工转移单ﻫL (３60）lｅaｎing cuｒｖe 学习曲线L (３６１)ｌｅdgｅr 分类帐户L (362)leｎgth ｏf oｒdｅr ｂook 定单平均周期Ｌ（363)letteｒｏ f cｒeｄｉt 信用证Ｌ (364)lｅvｅrａge 举债经营比率L （３６5)liabilitiｅs 负债ﻫＬ (３66)life ｃｙcle cｏｓtiｎg 寿命周期成本计算ﻫL (36７)LIFO 后近先出法Ｌ（36８)ｌｉｍiteｄlｉabiliｔｙcoｍｐａny 有限责任公司L (3６9)lｉmitiｎg factor 限制因素ﻫL (３7０)line-itｅｍbudge ｔ明细支出预算L （3７1）liner pｒoｇramｍiｎｇ线性规划ﻫL (３72)liquid asset ｓ变现资产ﻫL (３73）liquｉdａtio ｎ清算ﻫL (374）liquｉditｙratｉos 易变现比率ﻫL (３75)loa ｎ贷款Ｌ (3７6)loan capita ｌ借入资本ﻫＬ (３77)lｏng range ｐlａｎｎiｎg 长期计划ﻫL (378)lｏst time recor ｄ虚耗时间记录L (３79）low gｅａｒｅd 低结合杠杆(比例) ﻫＬ (380）ｌower ｏf cｏｓt or nｅt reaｌizaｂle vａlue ｃoncｅpｔ成本或可变净价孰低概念M （381)machiｎ e hｏuｒrate 机器小时率Ｍ (382）maｃhｉnｅtime rｅｃord 机器时间记录M (383）manａged ｃost 管理成本M (384)manageｍｅnt accounｔiｎg 管理会计ﻫＭ (3８5)ｍanageｍeｎｔaccounｔing ｃonｃepｔ管理会计概念ﻫM (3８６)manaｇement accoｕnting ｇuidｅs 管理会计指导方针M (３87）manａgemｅｎt ａuｄｉt 管理审计Ｍ (３８8）management ｂuy-ｏｕｔ管理性购买产权M （389)ｍanaｇeｍenｔby excｅption 例外管理原则M （３９0)mａrｇin边际ﻫM (39１）margin of safetｙｒaｔion 安全边际比率ﻫM (392)ｍarginｃost 边际成本ﻫM （393)ｍaｒｇｉｎcｏsｔing 边际成本计算ﻫＭ (3９4)mark-down降低标价M (3９5)maｒk－u ｐ提高标价M (3９6)market risk preｍｉum 市场分险补偿ﻫＭ (39７)market sｈare 市场份额M (398)ｍarkeｔiｎｇcost 营销成本Ｍ (399）matching concｅpt 配比概念M (400）mａteｒiａlity cｏｎcept 重要性概念M (40１)mateｒiａls requｉsｉtion 领料单M (4０2）ｍａterials retuｒned not ｅ退料单M (4０3)materｉａls tｒanｓfｅr note 材料转移单M （404)mｅmoraｎｄｕm oｆassｏciation 公司设立细则Ｍ (40５)merger兼并ﻫM （４06)mergｅr aｃcountiｎg 兼并会计ﻫM (40７)ｍinｏritｙintｅｒｅst 少数股权Ｍ (４０8)miｘed cos ｔ混合成本N (4０9)net assets 净资产ﻫN （410)ｎeｔｂｏｏk value 净帐面价值N (４１1)neｔｌｉqｕidｆunds 净可变现资金N (４1２)netmargin 净边际N （413)net pｒｅsent ｖaｌue(ＮPV）净现值ﻫN （4１4）ｎet profit 净利润N (４1５)ｎet realizaｂle valｕe 可变现净值ﻫN (４16）net worｔh 资产净值N (41７）ｎｅtwｏrk aｎalｙsis 网络分析ﻫＮ（４18)noｉｓe干捞Ｎ (419)nominal acｃoun ｔ名义帐户ﻫN （420)nｏminal shａre ｃａpital 名义股本N (4２１)nomiｎal holding 代理持有股份ﻫN (422)nｏn-adｊusting events 非调整事项Ｎ (423）nｏｎ－ｆinanciａl ｐerfoｒmance mｅasｕremｅn ｔ非财务业绩计量N (４２4)non－ｉntegｒateｄacｃounts 非综合报表ﻫN (４25)non-l ｉner progｒａmmiｎｇ非线性规划ﻫN (４２６)noｎ-votｉｎg shares 无表决权的股份N (427）nｏｔｉonａl ｃoｓｔ名义成本Ｎ（428)numｂer oｆdayｓｓtock 存货周转天数ﻫN (４29）n ｕmbｅｒof weeks stock 存货周转周数O (４30)oｂjectｉve cｌaｓsｉficaｔｉｏn 客体分类Ｏ（４３1)ｏｂsolescenｃe 陈旧ﻫＯ (４３２)off balanｃ e ｓheet finａnce 资产负债表外筹资O (４３3)offｅｒfoｒsal ｅ标价出售ﻫＯ (43４)ｏpｅratｉnｇｂudget 经营预算O （４35)operatiｎg leaｓｅ经营租赁O (436）opｅrating statement 营业报表O (4３7）operａtｉoｎtim ｅ操作时间O （438)operatiｏｎal coｎｔrol 经营控制ﻫＯ (439)operａｔionaｌｇeａring 经营杠杆O （4４0）opeｒating plans 经营计划O (4４1)ｏｐportunity ｃost 机会成本ﻫO (442)ｏrde ｒ定单O （443)oｒdinaryｓｈarｅs 普通股ﻫO (4４4)out-of-dａtｅcheqｕe 过期支票ﻫO (445)over capitalizatio ｎ过分资本化ﻫO （446)overhead 制造费用ﻫO (447)ovｅrhead absｏrｐtion rate 制造费用分配率ﻫO (448)ｏveｒhｅａ d cｏｓt 制造费用ﻫO (44９)ｏverｔraｄｉng 超过营业资金的经营P (４５0)paiｄcｈeque已付支票ﻫP (4５1)pａｉd-uｐshaｒe capital 认定股本ﻫP （4５2)paｒeｎt cｏｍpany 母公司ﻫP (453)Pａreｔo distribution 帕累托分布Ｐ (4５4)ｐaｒticipatiｎg pｒeｆｅreｎce shares 参与优先股P (4５5）paｒｔｎeｒshi ｐ合伙P （456)payａble ｌeｄgｅｒ应付款项帐户P (４5７)paｙback 回收期ﻫP (４５8)paｙmｅnｔs and reｃｅiｐts account 收入和支出报表Ｐ（４59）pａymｅnｔｓwｉｔhｈeｌd 保留款额ﻫP (４60）ｐayrｏll 工资单ﻫP (461）payrolｌaｎalysi ｓ工资分析P (４６2)pｅｒcｅntage pｒｏfit on turｎover 利润对营业额比率Ｐ (463）ｐｅrｉod ｃost 期间成本P (4６4)pｅrpetuaｌinveｎtor ｙ永续盘存Ｐ (465)persｏｎaｌａccount 记名帐户ﻫP (466)PEPT项目评审法ﻫＰ (467）petty cash account 备用金帐户ﻫP （468)ｐｅtｔy ｃａｓh vouｃher 备用金凭证P (46９)phｙsicaｌｉｎvenｔor ｙ实地盘存ﻫP (４70）ｐlannin ｇ计划ﻫＰ（４71)ｐｌanniｎｇhorizon 计划时限P (47２)planniｎg pｅｒiｏd 计划期间ﻫP （473)pｏliｃy cost 政策成本ﻫP (４74)ｐoｓitｉoｎaudｉt 状况审计P (47５)posｔbalance sheｅｔｅveｎts 资产负债表编后事项Ｐ (47６)ｐｒａｃticａl ｃapaｃiｔy 实际生产能力ﻫP (4７7)p ｒe-aｃquisition lｏsses 购置前损失P (4７8）pre-ａｃquｉｓition ｐrofits 购置前利润ﻫP (47９)prefereｎce shａｒes 优先股P (480)pｒeｆeｒｅｎcｅcreditors 优先债权人P (４８1）prｅｆｅｒrｅd crｅditoｒs 优先债权人Ｐ（４８２）prepayments 预付款项P (48３)present ｖalｕe 现值P （４84)preventiｏｎcost 预防成本ﻫP (485）pricｅrａti ｏ市盈率ﻫP （486）prime coｓt 主要成本P （48７)ｐrime entry－bｏoks o ｆ原始分录登记薄P (４８8)principal budgetｆactor 主要预算因素ﻫＰ (4８９)prior chaｒgｅcaｐita ｌ优先股ﻫP (49０）p ｒｉoｒｙear adjuｓtments 以前年度调整ﻫＰ (４91)ｐriｏrity bａse bｕdgｅtｉｎg 优先顺序体制的预算Ｐ (４９２）private ｃomｐan ｙ私人公司ﻫP (4９3)ｐrｏ-formal invoiｃe 预开发票ﻫP （４94)pｒoblem chｉl ｄ问号产品P （495)prｏcess cosｔing 分步成本计算P （496）procｅｓs time 加工时间ﻫＰ (4９7)proｄｕct coｓt 产品成本P （498)Proｄuct ｌifｅcｙcl ｅ产品寿命周期ﻫP (499）prodｕction ｃｏｓt 生产成本P (5０0)prｏductｉon ｃoｓt ｏ fsales 售货成本ﻫＰ (５０1）ｐrｏductioｎvolume rａtiｏ生产业务量比率ﻫP (502)prｏｆiｔcｅnter 利润中心ﻫP (503）profｉt peｒemployｅe 每员工利润Ｐ (５04)ｐｒofiｔｒetainedｆor the year 年度利润留存ﻫＰ (50５）proｆｉt ｔo turnｏveｒrａｔio 利润对营业额比率ﻫP (506)prｏfiｔ-volumｅgraph 利量图ﻫP (50７）ｐrofitaｂility iｎdex 盈利指数P (5０8)progrａmｍｉn ｇ规划ﻫP (509)projeｃt ｅvaluatioｎand rｅview ｔeｃhnique 项目评审法Ｐ (５１０)ｐｒojeｃtion 预计ﻫP (5１１)ｐrｏｍisｓｏry nｏｔe 本票P (５12)pｒospｅctus 募债说明书P （513)pｒoviｓioｎs ｆoｒliabilitｉes ａnd chaｒｇes 偿债和费用准备ﻫP （5１４)prudeｎt concｅｐt 稳健性概念Ｐ (515)publｉ c comｐany 公开公司P (51６)ｐｕrchase oｒｄer 订购单ﻫP (5１7)purｃｈaｓ e requisitio ｎ请购单P (５18)puｒcｈase ledgｅr 采购帐户Q (519)ｑｕality relatｅ d ｃosts 质量有关成本Ｑ (５20）queｕiｎg tｉme 排队时间ﻫR (５21)rat ｅ率R （522)ratio 比率R (523）raｔioｎpyrami ｄ比率金字塔Ｒ（52４)rawｍａteriａl 原材料ﻫR (5２5）receipｔｓanｄpaｙmeｎts aｃｃｏuｎt 收入和支付报表R (526)receiｖable ledger 应收款项帐户R (５27）redeemａｂle shares 可赎回股份ﻫＲ (５28）reｄemption赎回Ｒ (529)rｅgisｔｅｒed sharｅcapitａl 注册资本ﻫR (５３0)reject ｓ废品ﻫR （531)ｒelevaｎcｙｃonｃｅp ｔ相关性概念R (5３２）rｅｌevａnt ｃoｓts 相关成本ﻫR (533)releｖａnｔrang ｅ相关范围ﻫR （5３4)reliaｂｉlｉｔy coｎcｅpt 可靠性概念R (535）ｒｅplacemｅnｔprice 重置价格R （536）rｅｐort报表ﻫＲ (53７）ｒeportiｎｇ报告R （538)rｅsearch coｓt，applied 应用性研究成本ﻫＲ（53９）rｅsearｃhｃoｓt,pｕreｏr baｓic 理论或基础研究成本ﻫR (54０)ｒesｅrves 留存收益R (54１)residual income 剩余收益ﻫR (５42)resｐonsibilitｙcente ｒ责任中心ﻫR (543）ｒetentｉoｎmone ｙ保留款额R (５44)retuｒn on cａpital ｅmｐloyed 运用资本报酬率R (5４5）reｔurnﻫＲ（546)revｅｎu ｅ收入R （54７)rｅｖeｎｕe cｅnte ｒ收入中心ﻫR (54８)revenue eｘｐeｎｄiture 收益支出ﻫＲ (５４9)revenuｅｉnvestmen ｔ收入性投资ﻫR (55０)right issｕe 认股权发行Ｒ (５51)ｒｏlliｎｇbudget 滚动预算R （552)rｏllinｇｆoreｃａst 滚动预测ﻫS （５53）ｓａlｅs ｌｅdgｅr 销售分类帐ﻫS (554)ｓalｅs orｄe ｒ销售定单S (555）sａles per ｅｍｐlｏyｅe 每员工销售额ﻫS (５5６）ｓcrap废料ﻫＳ (557)scrｉｐisｓｕe 红股发行ﻫS （558)secuｒeｄcreditors 有担保的债权人ﻫS (５5９)seｇｍenｔaｌreｐoｒｔin ｇ分部报告ﻫS (5６0)ｓelling ｃｏsｔ销售成本S (561)ｓemｉ－ｆixed coｓｔ半固定成本S (５62)sｅmi-variaｂle cｏst 半变动成本ﻫＳ (５６3)sｅnsitiｖｉｔｙａnalysi ｓ敏感性分析ﻫS （56４)ｓervice cosｔceｎteｒ服务成本中心Ｓ (565)ｓeｒｖiceｃoｓtiｎg 服务成本计算S (566)ｓeｔ－uｐtｉｍS (567)shadow pｒice ｓ影子价格ﻫＳ (568)ｓhaｒe 股票ﻫＳ (５69)ｓhare caｐｉta ｌ股份资本S （5７0)share optionｓcheme 购股权证方案S (５７1）shaｒ e premｉum 股票溢价Ｓ（５72)sighｔdraft 即期汇票ﻫＳ (573）sinｇlｅ－entryｂook-ｋeｅping单式薄记S （57４)ｓinｋingｆund 偿债基金S (5７5）ｓlacｋtime 松驰时间ﻫS (5７6）sｏciaｌｒｅspｏnsibilｉty cost 社会责任成本Ｓ (577)solｅtrader 独资经营者ﻫS (５78）soｕｒｃe aｎd application ｏｆfｕｎds ｓtａｔeｍent 资金来源和运用表Ｓ（５７9）special oｒder cｏsting 特殊定单成本计算ﻫS （580)staff cｏsts 职工成本S （581)sｔanｄard 标准Ｓ（582)staｎdaｒ d acｃounting prａｃtic ｅ标准会计实务Ｓ (583）sｔａnｄarｄcoｓt 标准成本ﻫS (5８4)stａndard ｃｏsｔing 标准成本计算Ｓ (585)staｎｄaｒ d ｄirｅｃtｌaｂｏr cost 标准直接人工S (5８6)ｓtandａｒd hour 标准小时Ｓ (５87）sｔanｄard ｍiｎut ｅ标准分钟ﻫS （5８８)ｓtandａrd ｐｅrｆorｍance-labｏｒ标准人工业绩S (589）ｓtanｄaｒ d ｔime 标准时间S (590)stａnｄaｒ d orｄer 经常性定单S (５９1)ｓtatement of aｃcouｎt 营业帐单ﻫS (５9２)ｓtatement of affairs 财务状况表S （593)ｓtatutｏrｙboｄy 法定实体ﻫS (59４)stock 存货ﻫS （５95）stoｃk conｔrol 存货控制S (596)stoｃk turnovｅr 存货周转率ﻫＳ (５9７)ｓtoｃktaking 盘点存货Ｓ（５98)stｏｒeｓreｑｕｉsition 领料申请单ﻫS (599)straｔegic buｓiness unit 战略性经营单位S （60０)ｓtｒａtegｉ c maｎagemｅnt accountin ｇ战略管理会计ﻫS (６01)strａtegｉc plaｎｎing 战略计划S (602)stｒａtegy战略ﻫS (603）subjｅctｉｖｅｃｌａssifiｃatｉon 主体分类S (６０4)ｓubｓcｒｉｂｅ d ｓhaｒｅcapiｔal 已认购的股本S (６05)ｓuｂsiｄiarｙuｎdeｒtakin ｇ子公司ﻫS (６06）sunk cost 沉没成本ﻫS （607)ｓupply eｓtｉmat ｅ预算估计S （６0８）suｐplｙexpｅndｉｔure 预算支出S (609)suspenｓ e accoｕｎt 暂记帐户ﻫＳ (610)SＷOTａｎaｌysis 长处和短处，机会和威胁分析ﻫＳ (611)sｙstｅm 制度，体系ﻫT (６１２)tactｉcaｌplａｎning 策略计划T (６13)tactics策略T (6１4)ｔake-over接收ﻫT (615)ｔａngible asse ｔ有形资产ﻫT (６16)tangible fｉｘｅd aｓset ｓｔatemeｎt 有形固定资产表ﻫT （6１７)taｒgｅt coｓt 目标成本ﻫT （６18)ｔerｏtechnoloｇｙ设备综合工程学T (６１９)throughpｕｔacｃｏuｎtin ｇ生产量会计ﻫＴ（620）tｉme时间T (６21）ｔimeｓhｅｅｔ时间记录表ﻫＴ (６２2）ｔotａl assｅts 总资产T (６23)toｔal ｑｕａｌiｔy maｎａgｅment 全面质量管理T (６24）ｔotal sｔocks 存货总计ﻫＴ (625)ｔｒadｅｃｒediｔor ｓ购货客户（应付帐款)ﻫT (626)tｒade dｅｂtoｒs 销货客户(应收帐款)T (６27)tｒadiｎg prｏｆit ａnd loｓｓacｃount 营业损益表T （６２8）ｔrａnｓfｅr pｒｉc ｅ转让价格ﻫＴ (629）tｒaｎｓit time 中转时间ﻫT (6３0）ｔreasurｅrship 财务长制度Ｔ (631)ｔraiｌbalance 试算平衡表ﻫＴ（632)ｔurnoｖｅｒ营业额ﻫＵ (6３３）uncaｌlｅ d ｓｈare caｐｉｔa ｌ未催缴股本U （634）under cａpiｔalizaｔio ｎ不足资本化U （635)unｄeｒoｒover－absoｒbed ｏverhead 少吸收或多吸收的制造费用ﻫU (６36)uniforｍaccouｎtｉng 统一会计ﻫＵ (６37)ｕnifｏrm costｉng 统一成本计算U （６38)unissued share ｃａpital 未发行股本V (６３9)valｕe 价值V （640)vaｌue aｄｄe ｄ增值ﻫV (64１)vaｌｕ e analysis 价值分析ﻫV (６42）vａlue foｒmoney auｄit 经济效益审计V (643）vａｒiabｌ e coｓt 变动成本ﻫＶ (644)variablｅcost of salｅｓ销售的变动成本ﻫV (645)varｉaｎｃe 差异ﻫV (６46）variance ａｃcouｎtin ｇ差异会计V (６47)ｖariａnce adｍinistｒaｔiｖe cｏst 行政管理费用差异V (6４8)ｖaｒianｃ e anaｌysis 差异分析Ｖ（649)varｉaｎce buｄget 预算差异ﻫV (６5０)ｖaｒiaｎcｅdirect labour eｆficｉency 直接人工效率差异ﻫV (651)varｉａncｅdｉreｃｔlabour ratｅ直接人工费率差异V (652）variａｎｃe dirｅcｔｌabour toｔal 直接人工总差异ﻫV (653)vaｒｉance direｃｔmatｅｒial mｉx 直接材料结构差异ﻫV (654)ｖariaｎce ｄｉreｃt ｍaｔeriａls prｉce 直接材料价格差异ﻫV (655)ｖariaｎｃ e direcｔmaterialｓｔoｔal 直接材料总差异V (656)variance ｄirect mａterialｕsage 直接材料用量差异ﻫV (６5７)varｉancｅdirｅctｍaｔｅrｉal ｙiel ｄ直接材料产出率差异ﻫＶ (65８)ｖariａncｅｆｉｘed proｄuｃtｉon overhｅａd eｘｐeｎditurｅ固定生产性制造费用耗费差异V （６５9)variance fixed pｒoductｉｏn oｖｅｒｈeaｄtｏtaｌ固定生产性制造费用总差异V (660)varianｃe fixｅd prｏduｃtiｏn overｈead volume 固定生产性制造费用业务量差异ﻫV (661)varｉancｅmarket ｓhaｒｅ市场份额差异V (６６２)variance marｋet ｓize 市场规模差异ﻫV (66３）varianceｍarketing cｏsｔ营销成本差异ﻫV （６64）variaｎｃe operatioｎａl 经营差异V （66５)variａnce oｐerationaｌpｒiｃe经营价格差异ﻫV （666)va ｒiａnce opeｒatiｏn ｕsage 经营用量差异V (667）variaｎｃe pｌanniｎg 计划差异ﻫV (66８)variａnｃeｐlaｎning price 计划价格差异ﻫＶ (６69）varｉaｎce qｕalitｙｃost 质量成本差异ﻫV （670)va ｒiance rｅｖｉsｉon 标准修订差异Ｖ（674)ｖaｒiａnce saleｓｍiｘcontribuｔion 销售贡献毛益差异ﻫＶ (675)vaｒｉanｃｅｓaleｓｍix prｏfi ｔ销售结构利润差异ﻫＶ (676）vａriａｎｃｅsａlｅsｑuantｉtｙcontribution 销售数量贡献毛益差异Ｖ（677)varｉance saｌeｓquanｉty ｐrofit 销售数量利润差异V (678)ｖarianｃe sａles turnovｅr 销售收入差异ﻫV （679）variance ｓalｅｓvoluｍe coｎtrｉbution 销售业务量贡献毛益差异V （68０)vaｒiance salｅs volume ｐroｆit 销售业务量利润差异ﻫV (681)vaｒiance seｌling ｐric ｅ销售价格差异V (682)ｖarianｃe tｏｔal profｉｔ总利润差异V (683)variaｎｃe ｖａriable ｐｒoduction ovｅrhead ｅfｆicｉency 变动生产性制造费用效率差异V (６８4)varｉａｎｃe variable prｏducｔion oｖeｒｈeａd expendｉtuｒｅ变动生产制造费用耗费差异ﻫV (685)varｉaｎｃe variaｂlｅpｒoｄucｔiｏn ovｅrhead totaｌ变动生产性制造费用总差异ﻫV (6８6)vireｍent 预算流用ﻫV （６87)ｖote表决ﻫＶ（688)vｏｕcｈer 凭证W (６89)waitｉｎg time 等候时间W (６90)wａsｔe 废品(料）W (69１)waｓting assｅt 递耗资产ﻫW （６９2）ｗeｉghted avｅｒage cost oｆcapitaｌ资本的加权平均成本Ｗ (693）weighteｄaverａge pric ｅ加权平均价格W (694)ｗitｈresourc ｅ有追索权W （695）withouｔrecourse 无追索权W (69６)worｋinｇｃａpitａl 营运资本W （697)wrｉｔe-dow ｎ减值ﻫＺ（698)zero base buｄgeting 零基预算ﻫZ （699)zeｒo coupoｎｂon ｄ无息债券ﻫZ (70０)Z ｓcorｅ破产预测计分法。

AAbove-the-line items 线上项目Absences, compensated 缺勤，带薪假期Absorption costing 完全成本法Absorption costing income statement 完全成本法下的损益表Accelerated depreciation method 加速折旧法Account(s) 账户；会计科目在账户中分析和总结经济业务analyzing and summarizingtransactions inanalyzing 分析性账户balance of 账户余额cash short and over 现金余缺账户characteristics of 账户的特点chart of 会计科目表clearing 清理账户contra or contra asset 抵减或资产抵减账户controlling 控制账户estimate of uncollectible 坏账估计expanded chart of 扩充的会计科目表fees earned on 服务收费income statement 损益表账户normal balances of 账户的正常余额other 其他账户real 实账户statement of 账单temporary or nominal 临时性账户或虚账户usefulness of 账户的有用性Account form 账户式Account payable 应付账款Account receivable 应收账款Accounting 会计；会计学管理会计与财务会计的区别differences between managerial andfinancialdouble-entry 复式会计financial and managerial 财务会计与管理会计financial 财务会计management 管理会计managerial 管理会计private 内部会计；私营企业会计profession of 会计职业public 公共会计responsibility 责任会计Accounting cycle 会计循环for a merchandising business 商业企业会计循环Accounting equation 会计恒等式business transactions and 经济业务与会计恒等式Accounting fields, specialized 会计领域，专门会计领域Accounting for 会计bond investments 债券投资的会计处理bonds payable 应付债券的会计处理cost centers, responsibility 成本中心会计，成本中心责任会计depreciation 折旧会计dividends 股利的会计处理exchanges of similar fixed assets, review of相似固定资产交换的会计处理，相似固定资产交换会计处理的回顾exchanges of similar fixed assets, summary illustration相似固定资产交换的会计处理，总结——相似固定资产交换的会计处理investments in stocks 股票投资的会计处理limited liability corporations 有限责任公司的会计处理merchandise transactions,illustration of商品交易会计，商品交易会计介绍notes receivable 应收票据的会计处理partnerships 合伙企业的会计处理profit centers, responsibility 利润中心会计，利润中心责任会计uncollectibles, allowance method 坏账会计，坏账会计处理的备抵法uncollecubles, direct write-off method of坏账会计，坏账会计处理的直接注销法Accounting in business, role of 商业中的会计，会计在商业中的角色Accounting information and thestakeholders of a business会计信息与企业利益相关者Accounting period concept 会计期间概念Accounting principles(GAAP), generallyaccepted公认会计原则Accounting principles, changes in 会计原则，会计原则变更Accounting rate of return 会计回报率Accounting system(s) 会计系统；会计制度basic 基本会计系统computerized 电算化会计系统cost 成本会计系统for merchandisers 商业会计系统for payroll and payroll taxes 工资和工资税会计系统manual 手工会计系统Accounting system overview, cost 会计系统概述；成本会计系统概述Accounting treatments of contingentliabilities或有负债的会计处理Accounts for a periodic inventory system, chart of 定期盘存制账户定期盘存制会计科目表Accounts payable 应付账款Accounts payable control and subsidiaryledger应付账款控制和明细分类账Accounts payable subsidiary ledger 应付账款明细分类账Accounts receivable 应收账款aging of 应收账款账龄分析Accounts receivable analysis 应收账款分析Accounts receivable control andsubsidiary ledger应收账款控制和明细分类账Accounts receivable subsidiary ledger 应收账款明细分类账Accounts receivable turnover 应收账款周转率Accrual basis 应计制；权责发生制Accruals 应计收入或费用deferrals and 递延和应计收入或费用Accrued assets 应计资产Accrued expense(s) 应计费用Accrued expenses payable 应计应付费用Accrued fees 应计收费Accrued liabilities 应计负债Accrued revenues 应计收入Accrued wages 应计工资Accumulated depreciation 累计折旧Accumulated other comprehensiveincome累计其他全面收益Acid-test ratio 速动比率；酸性测试比率Acquiring fixed assets, stages of 获取固定资产，获取固定资产阶段Activity base(s) 作业基础Activity base product cost calculations 作业基础产品成本计算Activity base usage quantities, estimated 作业基础耗用量，估计作业基础耗用量Activity driver{s) 作业动因Activity rates 作业率Activity-based costing (ABC), 作业成本计算法Adjusted trial balance 调整后试算平衡表Adjusted trial balance columns 调整后试算平衡表栏Adjusting and closing entries 调整分录和结账分录Adjusting entries 调整分录ledger with 分类账调整分录recording 记录调整分录Adjusting process 调整过程Adjustment process, summary of 调整过程，调整过程总结Adjustments, summary of basic 调整，基本调整总结Adjustments columns 调整栏Adjustments to net income- indirectmethod净收益调整－间接法Administrative expenses 管理费用Affiliated companies 联营公司；附属公司Aging of accounts receivable 应收账款账龄分析Aging the receivables 应收账款账龄分析Allocating income taxes 分配所得税Allocation, cost 分配，成本分配Allocation base 分配基础Allowance, purchase 折让，购货折让Allowance account, write-offs to 备抵账户；备抵账户注销Allowance method 备抵法Allowance method of accounting foruncollectibles坏账会计处理的备抵法Alternate entity characteristics,comparison不同实体特征，不同实体特征的比较Alternate entity forms, equity reporting for 不同实体形式，不同实体形式的权益报告Alternative financing plans, effect of 可选择的筹资计划，可选择筹资计划的效果Amortization 摊销(bond investments) （债券投资）effective interest rate method of 摊销的实际利率法of discount by the interest method 实际利率法下折价的摊销of discount on bonds payable 应付债券折价摊销of premium by the interest method 实际利率法下溢价的摊销of premium on bonds payable 应付债券溢价摊销Amortizing a bond discount 分期偿还债券折价Amortizing a bond premium 分期偿还债券溢价Amount, present value of 数量；金额，数量、金额的现值Analysis 分析accounts receivable 应收账款分析assumptions of cost-volume-profit 本－量－利分析的假设capital investment 资本投资分析cost-volume-profit 本－量－利分析current position 流动（现行）状况分析differential 差异分析factors that complicate capitalinvestment使资本投资复杂化的因素graphic approach to 本－量－利分析的图解方法cost-volume-profithorizontal 水平分析inventory 存货分析mathematical approach tocost-volume-profit本－量－利分析的数学方法nature of capital investment 资本性投资的性质net present value at 12% 回报率为12％的净现值分析net present value 净现值分析profitability 收益性分析solvency 偿债能力分析traditional 传统分析use of computers incost-volume-profit analysis计算机在本－量－利分析中的运用vertical 垂直分析"what if' or sensitivity 敏感性分析Analysis report 分析报告discontinue an unprofitable segment, differential停止经营一个未盈利部门的分析报告，停止经营一个未盈利部门的差异分析报告lease or sell, differential 出租或出售差异分析报告make or buy, differential 制造或购买差异分析报告process or sell, differential 加工或出售差异分析报告replace equipment, differential 设备更换差异分析报告sell at special price, differential 特定售价差异分析报告Analytical measures 分析指标other 其他分析指标summary of 分析指标总结Analyzing and summarizing transactions, illustration of 分析和总结经济业务，举例说明分析和总结经济业务Annual reports, corporate 年度报告，公司年度报告Annuity 年金present value of an, 年金现值Annuity of $1 at compoundinterest, present value of1美元年金复利，1美元年金的复利现值Annuity table, partial present value of年金表，部分年金现值表Application of incorporation 公司设立申请Approach 方法cost price 成本价格法market price 市场价格法negotiated price 协议价格法Appropriations 限制用途的拨款Articles of incorporation 公司章程Articles of partnership 合伙章程Assembly 装配Asset(s) 资产accrued 应计资产book value of 资产的账面价值contra 资产抵减contributing to a partnership 向合伙企业投入资产costs of acquiring fixed 固定资产获取成本current 流动资产discarding fixed 废弃的固定资产disposal of fixed 固定资产的处置donated 接受捐赠的资产exchanging similar fixed 交换相似的固定资产financial reporting for fixed andintangible固定资产和无形资产的财务报告fixed 固定资产fixed and intangible in the balancesheet资产负债表中的固定资产和无形资产fixed or plant 固定或厂房设备资产intangible 无形资产internal control of fixed 固定资产的内部控制leasing fixed 租赁固定资产nature of fixed 固定资产的性质plant 厂房设备资产prepaid expense recorded initially as预付费用初始记录为资产quick 速动资产rate earned on total 总资产收益率rate of income from operations tototal营业利润对总资产比率rate of return on 资产回报率ratio of net sales to 总资产周转率revaluation of 资产重估review of accounting for exchangesof similar fixed相似固定资产交换会计处理的回顾selling fixed 出售固定资产summary illustration-accounting for exchanges of similar fixed总结——相似固定资产交换的会计处理tangible 有形资产Assumptions of cost-volume-profit 本－量－利分析的假设analysisAudit Committee 审计委员会Available-for-sale securities 可供出售证券Average cost method 平均成本法determining costs under 平均成本法下成本的确定use of 使用平均成本法Average rate of return 平均回报率Average rate of return method 平均回报率法BBad debts expense 坏账费用Balance of the account 账户余额Balance sheet 资产负债表budgeted 预算资产负债表comparative 比较资产负债表corporation 公司的资产负债表horizontal analysis, comparative 资产负债表水平分析，比较资产负债表水平分析merchandise inventory on 资产负债表中的商品存货presentation of cash on 资产负债表中现金的列示presentation of merchandiseinventory on商品存货在资产负债表中的列示receivables on 资产负债表中的应收款项report form of 报告式资产负债表stockholders’ equity in the资产负债表中的股东权益stockholders’ equity section资产负债表中的股东权益部分temporary investments on 资产负债表中的临时性投资vertical analysis, comparative 资产负债表垂直分析，比较资产负债表垂直分析Balance sheet accounts, transactionsand资产负债表账户，交易和资产负债表账户Balance sheet and income statementdata for direct method直接法下资产负债表和损益表数据Balance sheet budgets 资产负债表预算Balance sheet columns, income statement and 资产负债表栏目，损益表和资产负债表栏目Balance sheet of a corporation 公司的资产负债表Balance sheet presentation of bondinvestments债券投资在资产负债表中的列示Balance sheet presentation of bondspayable资产负债表中应付债券的列示Balance scorecard 平衡记分卡Bank accounts 银行往来账户as a control over cash 银行往来账户作为现金控制business 企业银行往来账户Bank reconciliation 银行存款余额调节表Bank statement 银行对账单comparison with business records 银行对账单与企业记录比较Bankers’ ratio银行用比率；企业流动比率Banks, investment 银行，投资银行Base(s) 基础；基数activity 作业基础allocation 分配基础Basic analytical procedures 基本分析程序Basic earnings per share 每股基本收益Basis 基础accrual 应计制；权责发生制cash 现金制；收付实现制Below-the-line items 线下项目Benefits 利益；福利employees’ fringe员工额外福利fringe 额外福利other than pensions, postretirement 养老金以外的福利；养老金以外的退休福利Benefit dollars as a percent of total 各项福利占福利总额的百分比Bills ,enter form 票据，加入票据格式Board of directors 董事会Bond(s) 债券callable 可赎回债券convertible 可转换债券debenture 无担保债券investments in 债券投资present value of the face amount of 债券面值的现值serial 分期偿还债券term 定期债券zero-coupon 无息债券Bond discount, amortizing 债券折价，债券折价摊销Bond indenture 债券契约Bond investments 债券投资accounting for 债券投资的会计处理balance sheet presentation of 债券投资在资产负债表中的列示Bond premium, amortizing 债券溢价，债券溢价摊销Bond redemption 债券偿还；债券赎回Bond sinking funds 债券偿债基金Bonds issued 已发行债券at a discount 折价发行债券at a premium 溢价发行债券at face amount 以面值发行债券Bonds payable 应付债券accounting for 应付债券的会计处理amortization of premium 应付债券溢价摊销balance sheet presentation of 资产负债表中应付债券的列示characteristics of 应付债券的特征Bonuses, partner 奖金；红利，合伙人奖金Book value 账面价值net 账面净值of the asset 资产的账面价值Boot 补价Bottleneck(s) 瓶颈product pricing under production 生产瓶颈下的产品定价product profitability and pricing under production生产瓶颈下的产品获利能力和产品定价product profitability under production 生产瓶颈下的产品获利能力Bottleneck hour, contribution margin per 瓶颈小时，每瓶颈小时的贡献毛益Break-even chart 盈亏分析图Break-even point 盈亏临界点summary of effects of changes on 各因素变动对盈亏临界点的影响总结Budget(s) 预算balance sheet 资产负债表预算capital expenditures 资本支出预算cash 现金预算completing the cash 完全现金预算cost of goods sold 销货成本预算direct labor cost 直接人工成本预算direct materials purchases 直接材料采购预算factory overhead cost 制造费用预算factory overhead flexible 制造费用弹性预算flexible 弹性预算flexible and static 弹性预算与固定预算income statement 损益表预算master 总预算production 生产预算sales 销售预算selling and administrative expenses 销售与管理费用预算setting conflicting goals 预算目标设定冲突setting goals too loosely 预算目标设定过松setting goals too tightly 预算目标设定过紧static 固定预算Budget performance report 预算业绩报告Budgetary performance evaluation 预算业绩评价Budgetary slack 预算松弛Budgeted balances sheet 预计资产负债表Budgeted income statement 预计损益表Budgeting 预算编制capital 资本支出预算编制continuous 连续预算编制human behavior and 人类行为与预算编制nature and objectives of 预算编制的性质与目标objectives of 预算编制的目标zero-based 零基预算Budgeting systems 预算系统computerized 计算机预算系统Building 房屋；建筑物Business(es) 商业；企业；经营；业务accept at a special price 接受特定售价的订货accounting information and the会计信息与企业利益相关者stakeholders offinancial history of 企业财务历史记录flow of costs through a service 服务企业成本流转job order cost systems for专业服务企业分批成本计算professional servicelife cycle of 企业生命周期manufacturing 制造企业merchandising 商业企业nature of merchandising 商业企业的性质nature of 企业的性质periodic inventory systems for商业企业的定期盘存制merchandisingrole of accounting in 会计在经营中的角色service 服务企业types of 业务类型Business bank accounts 企业银行往来账户Business combinations 企业合并Business entities, alternate forms of 企业主体；企业主体的不同形式Business entity concept 企业主体概念Business ethics 商业道德Business life cycle 企业生命周期Business organizations, types of 企业组织，企业组织类型Business segment 业务部门Business stakeholder 企业利益相关者Business strategy 企业战略Business transactions 经济业务accounting equation and 会计恒等式与经济业务flow of 经济业务流程Business Week 《商业周刊》Buy 购买differential analysis report-make or 制造或购买分析报告make or 制造或购买Bylaws 公司内部规程CCalendar year 日历年度Calendar-year basis 日历年度基础Callable bonds 可赎回债券Capital 资本and revenue expenditures 资本性和收益性支出legal 法定资本paid-in or contributed 实缴或实收资本sources of paid-in 实缴资本的来源working 营运资本Capital budgeting 资本支出预算编制Capital deficiency 资本亏损Capital expenditures 资本性支出Capital expenditures budget 资本性支出预算Capital investment, lease versus 资本投资，租赁与资本投资Capital investment analysis 资本投资分析factors that complicate 使资本投资复杂化的因素nature of 资本投资分析的性质资本投资方案，评价资本投资方案的方法Capital investment proposal,methods of evaluatingCapital lease 融资租赁；资本性租赁Capital rationing 资本分配Capital rationing decision process 资本分配决策过程Capitalist, venture (VC) 资本家，风险投资家Career paths of corporate executives 公司执行官的职业生涯Carrying amount 账面金额Cash 现金bank accounts as a control over 银行往来账户作为现金控制nature of and the importance现金控制的性质和重要性of controls overretailers' sources of 零售商的现金来源Cash basis 现金制；收付实现制Cash budget 现金预算completing 完全现金预算Cash dividend 现金股利Cash equivalents 现金等价物Cash flow from operations,direct and indirect method,经营活动现金流量，直接法和间接法Cash flow management, corporate life-cycle stages and 现金流量管理，公司生命周期阶段与现金流量管理Cash flow per share, no 每股现金流量，无每股现金流量Cash flows 现金流量direct method, statement of 直接法，现金流量表的直接法direct method, statement of 直接法，现金流量表的直接法direct method, work sheet forstatement of直接法，现金流量表直接法工作底稿indirect method, statement of 间接法，现金流量表的间接法indirect method, statement of 间接法，现金流量表的间接法indirect method, work sheet forstatement of间接法，现金流量表间接法工作底稿preparing the statement of 现金流量表编制准备reporting 现金流量报告statement of 现金流量表used for payment of dividends 支付股利的现金流量work sheet for statement of 现金流量表工作底稿Cash flows from financing activities 筹资活动现金流量Cash flows from investing activities 投资活动现金流量Cash flows from operating activities 经营活动现金流量direct method 经营活动现金流量的直接法indirect method 经营活动现金流量的间接法reporting 经营活动现金流量报告Cash management, seasonal 现金管理，季节性现金管理Cash on the balance sheet, presentation of 资产负债表中的现金，资产负债表中现金的列示Cash payback period 现金回收期Cash payments 现金付款estimated 估计现金付款internal control of 现金付款的内部控制Cash payments for 为……支付现金income taxes 为所得税支付现金merchandise 为商品支付现金operating expenses 为经营费用支付现金Cash payments journal 现金付款日记账and postings 现金付款日记账和过账for merchandising business 商品交易的现金付款日记账Cash receipts 现金收款control of 现金收款控制estimated 估计现金收款Cash receipts journal 现金收款日记账for merchandising business 商品交易的现金收款日记账Cash received 收到现金from cash sales 从现金销售中收到现金from customers 从顾客处收到现金in the mail 通过邮件收到现金Cash sales 现金销售Cash short and over account 现金余缺账户Cells, manufacturing 单元，制造单元Center(s) 中心cost 成本中心investment 投资中心profit 利润中心responsibility 责任中心responsibility accounting for cost 成本中心责任会计responsibility accounting for profit 利润中心责任会计responsibility accounting reports for成本中心责任会计报告costCentralized and decentralized operations 集权和分权经营Certificates, stock 证明；持股证书Certified Internal Auditor(CIA) 注册内部审计师Certified Management Accountant(CMA) 注册管理会计师Certified Public Accountant(CPAs) 注册会计师Change fund 找换金Charges 费用payroll accounting department 工资会计部门费用service department 服务部门费用Chart 图；表cost-volume-profit or break-even 本－量－利或盈亏临界图cost-volume-profit 本－量－利图original and revised profit-volume 原始的和修正的利润－产量图profit-volume 利润－产量图revised cost-volume-profit 修正的本－量－利图Chart of accounts 会计科目表expanded 扩充的会计科目表for a merchandising business 商业企业会计科目表for a periodic inventory system 定期盘存制下的会计科目表periodic inventory system 定期盘存制会计科目表Charter 营业执照Check 检查；核对；支票Check and remittance advice 支票和汇款通知单Classifying costs 分类成本Clearing account 清理账户Clock cards 记时卡Closing entries 结账分录adjusting and 调整分录和结账分录flow chart of 结账分录流程图journalizing and posting, 日记账和过账、结账分录Closing process 结账程序Combination strategy 混合战略Commercial Law League of America 美国商法联盟Common stock 普通股dividends and earnings per share of 普通股股利和普通股每股收益Common stockholders' equity, rate普通股股东权益，普通股股东权益收益率earned onCommon-size income statement 通用损益表Common-size statement 通用报表Communication 通讯Comparative balance sheet 比较资产负债表horizontal analysis 比较资产负债表水平分析vertical analysis 比较资产负债表垂直分析Comparative income statement 比较损益表horizontal analysis 比较损益表水平分析vertical analysis 比较损益表垂直分析比较留存收益表－水平分析Comparative retained earningstatement-horizontal analysis比较流动资产明细表－水平分析Comparative schedule of currentassets-horizontal analysisCompensated absences 带薪假期Compensating balance 补偿余额Component 成分；组成部分Composite-rate method 综合比率法Compound interest 复利present value of $1 at 1美元的复利现值present value of annuity of $1 at 1美元年金的复利现值Compounding 复利计算Comprehensive income 全面收益statement of income and 收益和全面收益表Comprehensive income items, other 全面收益项目，其他全面收益项目Computerized accounting systems 电算化会计系统Computerized budgeting systems 电算化预算系统Computerized perpetual inventory电算化永续盘存系统systems计算机在本－量－利分析中的运用Computers in cost-volume-profit analysis, use ofConcept{s) 概念accounting period 会计期间概念business entity 企业主体概念choosing a cost-plus approach 选择成本加成方法成本概念contribution margin 贡献毛益概念cost 成本概念matching 配比概念objectivity 客观性概念present value 现值概念product cost 产品成本概念revenue recognition 收入确认概念summary of cost behavior 成本性态概念总结time value of money 货币时间价值概念total cost 总成本概念unit of measure 计量单位概念variable cost 变动成本概念Consignment 委托代销Consolidated financial statement 合并财务报表Consolidation 创立合并Constraint 约束；限制theory of 限制理论Contingent liability(ies) 或有负债accounting treatments of 或有负债的会计处理Continuous budgeting 滚动预算Contra accounts 抵减账户Contra asset 资产抵减Contra asset accounts 资产抵减账户Contract rate 约定利率Contributed capital 已缴（实收）资本Contributing assets, to a partnership 投入资产，向合伙企业投入资产Contribution margin 贡献毛益Contribution margin concept 贡献毛益概念Contribution margin income statement 贡献毛益损益表Contribution margin per bottleneck hour 每瓶颈小时贡献毛益Contribution margin ratio 贡献毛益率Control(s) 控制detective 探测性控制planning, directing, and 计划、指导与控制preventive 预防性控制Control environment 控制环境Control of cash receipts 现金收款控制Control procedures 控制程序Controllable expenses 可控费用Controllable revenues, 可控收入Controllable variance 可控差异Controller 会计主任；总会计师；主计长Controlling 控制Controlling account 控制账户Conversion costs 加工成本；转换成本Conversion equivalent units 转换约当产量Convertible bonds 可转换债券Co-ownership of partnership property, 合伙财产的共同所有权Copyrights 版权；著作权Corporate annual reports 公司年度报告Corporate executives, career paths of 公司执行者，公司执行者的职业道路Corporate income taxes 公司所得税Corporate life-cycle stages, and cash flow management 公司生命周期阶段，公司生命周期阶段与现金流量管理Corporation(s) 公司and their states of incorporation, examples of公司和公司注册地，公司和公司注册地举例balance sheet 公司的资产负债表characteristics, of 公司特点equity reporting for 公司的权益报告financing 公司筹资forming 公司的设立limited liability (LLC) 有限责任公司nature of 公司的性质nonpublic or private 非公众公司；私有公司organizational structure of 公司的组织结构parent and subsidiary 母公司和子公司public 公众公司Corporation balance sheet 公司的资产负债表Cost(s) 成本allocate to transferred and partially completed units将成本在转出单位和部分完工单位间进行分配classifying 成本分类conversion 加工成本；转换成本determine the units to be assigned 确定成本分配单位determining under average costmethod平均成本法下成本的确定differential 成本差异direct labor 直接人工成本direct materials 直接材料成本effect of changes in fixed 固定成本变动的影响effect of changes in unit variable 单位变动成本变动的影响estimating inventory 估计存货成本factory overhead 制造费用first-in, first-out flow of 先进先出法成本流转fixed 固定成本flow of manufacturing 制造成本流转last-in, first-out flow of 后进先出法成本流转mixed 混合成本of fixed assets 固定资产成本opportunity 机会成本overhead factory 制造费用period 期间成本product 产品成本research and development 研究和开发成本schedule of payments for制造成本支付明细表manufacturingsemivariable or semifixed 半变动或半固定成本standard 成本标准sunk 沉没成本valuation of inventory at other than 存货的非成本计价variable 成本变动Cost accounting system 成本会计系统；成本计算方法overview 成本会计系统概述Cost allocation 成本分配Cost behavior 成本性态Cost behavior concepts, summary of 成本性态概念，成本性态概念总结Cost budget. direct labor 成本预算，直接人工成本预算Cost budget, factory overhead, 成本预算，制造费用预算成本计算，作业基础产品成本计算Cost calculations, activity base productCost center(s) 成本中心in a university 大学成本中心responsibility accounting for 成本中心责任会计Cost concept 成本概念product 产品成本total 总成本variable 变动成本Cost flow assumptions, inventory 成本流转假设，存货成本流转假设Cost flows, 成本流转for a process manufacturer 分步制造企业的成本流转for Goodwell Printers, summary of 如意印刷公司成本流转，如意印刷公司成本流转总结labor information and, 人工信息和成本流转materials information and 材料信息和成本流转Cost for XL jeans, standard 大号牛仔裤成本，大号牛仔裤标准成本Cost graphs, variable 成本图，变动成本图Cost method 成本法average 平均成本法Cost of goods sold 产品销售成本Cost of goods sold budget 产品销售成本预算Cost of merchandise sold 商品销售成本Cost of production report 生产成本报告FIFO 先进先出法下的生产成本报告using for decision making 利用生产成本报告进行决策Cost per equivalent unit 单位约当产量成本determine 确定单位约当产量成本Cost price approach 成本价格法Cost system(s) 成本制度；成本系统journal entries for process 分步成本计算法下的日记账分录process 分步成本计算standard 标准成本系统Cost term., manufacturing 成本概念，制造企业成本概念Cost variance report, factory overhead 成本差异报告，制造费用差异报告Cost variances 成本差异Costing 成本计算absorption 吸收（全面）成本计算activity-based 作业基础成本计算comparing job order and process 比较分批法成本计算与分步成本计算target 目标成本法variable or direct 变动或直接成本计算Cost-plus approach cost concept, choosing 成本加成法的成本概念，选择成本加成法的成本概念Costs flows for a process manufacturer, physical flows and分步制造企业的成本流转，分步制造企业的实物流转和成本流转Costs for Goodwell Printers, flow of manufacturing如意印刷公司成本，如意印刷公司制造成本流转Costs graphs, fixed 成本图，固定成本图Costs of acquiring fixed assets 固定资产获取成本Costs through a service business, flow of 服务企业成本，服务企业的成本流转Cost-volume-profit analysis 本－量－利分析assumptions of 本－量－利分析的假设graphic approach to 本－量－利分析的图解方法mathematical approach, 本－量－利分析的数学方法use of computers in 计算机在本－量－利分析中的运用Cost-volume-profit chart 本－量－利图revised 修正的本－量－利图Cost-volume-profit relationship 本－量－利关系Cost-volume-profit, special relationships 本－量－利，特殊的本－量－利关系Coupon rate 息票利率Credit, diagram of the recording andposting of贷方；贷记，贷方记录和过账图Credit memorandum 贷项通知单Credit period 信用期Credit terms 信用条款Creditors 债权人Creditors ledger 债权人分类账Cumulative preferred stock 累积优先股dividends to 累积优先股股利Currency exchange gains and loss 货币汇兑利得与损失realized 已实现的货币汇兑利得与损失unrealized 未实现的货币汇兑利得与损失Currency exchange rates 货币币种互换比率；货币汇率Currency transactions, foreign 货币业务，外币业务Current assets 流动资产and current liabilities 流动资产与流动负债horizontal analysis, comparative schedule of流动资产水平分析，比较流动资产明细表水平分析Current liabilities 流动负债nature of 流动负债的性质warranty and 担保和流动负债Current position analysis 流动（现行）状况分析Current ratio 流动比率Currently attainable standards 当前可达标准Customer relationship management(CRM)顾客关系管理Customers 顾客；客户cash received from 从客户处收到现金Customers ledger 客户分类账DDeath, of a partner 死亡，合伙人死亡Debenture bonds 信用债券；无担保债券Debit(s) 借方；借记diagram of the recording and postingof借方记录和过账图Debit balance 借方余额Debit memorandum 借项通知单Decentralization 分权advantages of 分权的优点disadvantages 分权的缺点Decentralized operations 分权经营centralized and 集权和分权经营Decision making 决策制定job order costing for 为制定决策的分批成本计算using the cost of production report使用产品成本报告制定决策forDecision process, capital rationing 决策过程，资本分配决策过程Decline phase 下降阶段Declining-balance method 余额递减法Deductions 扣减；减项from employee earnings 员工收入的扣减项other 其他扣减项Deferrals 延期；递延alternative method of recording 记录递延项目的其他方法and accruals 递延和应计reversing entries 递延项目的转回分录Deferred expenses 递延费用Deferred revenue 递延收入(unearned revenues), （预收收入）Deficiency 亏损capital 资本亏损Deficit 亏损；赤字Defined benefit plan 固定收益计划Defined contribution plan, 固定缴款计划Depletion 折耗Deposit ticket 存款单Depreciable cost 应折旧成本Depreciation 折旧；贬值accounting for 折旧会计accumulated 累计折旧functional 功能性折旧nature of 折旧的性质physical 有形折旧Depreciation estimates, revising 折旧估计，折旧估计的修正Depreciation expense 折旧费factors 折旧费用的影响因素Depreciation for federal income tax 联邦所得税应税折旧Depreciation methods 折旧方法comparing 折旧方法的比较use of 折旧方法的使用Detective control(s) 探测性控制Development costs, research and 开发成本，研究和开发成本Differences 差异permanent 永久性差异temporary 暂时性差异Differential analysis 差异分析Differential analysis report 差异分析报告停止经营一个未盈利部门discontinue an unprofitable segmentlease or sell 出租或出售差异分析报告make or buy 制造或购买差异分析报告process or sell 加工或出售差异分析报告replace equipment 设备更换差异分析报告sell at special price 特定售价差异分析报告Differential cost 差异成本Differential income or loss, 差异收益或损失Differential revenue 差异收入Differentiation strategy 差异化战略Direct costing 直接成本计算法Direct labor cost budget 直接人工成本预算Direct labor cost 直接人工成本Direct labor rate variance 直接人工工资率差异Direct labor time variance 直接人工工时差异Direct labor variance relationships 直接人工差异关系Direct labor variances 直接人工差异reporting 直接人工差异报告Direct materials costs 直接材料成本Direct materials equivalent units 直接材料约当产量Direct materials price variance 直接材料价格差异Direct materials purchases budget 直接材料采购预算Direct materials quantity variance 直接材料数量差异Direct materials variance relationships 直接材料差异关系Direct materials variances 直接材料差异reporting 直接材料差异报告Direct method 直接法直接法下资产负债表和损益表数据balance sheet and income statementdataforcash flow from operations 经营现金流量的直接法cash flows from operating activities 经营活动现金流量的直接法statement of cash flows 现金流量表的直接法。

ACCOUNTING一、资产assets1、流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investments1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 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 receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款ine tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market 125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid ine tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 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 payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred ine tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners^(stockholders^) current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other2、基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments3、固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments forequipment 1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件puter software1751 计算机软件puter software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred ine tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables 1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation 1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other二、负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票mercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税ine taxes payable2161 应付所得税ine tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued VAT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳pensation payable to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期到期长期负债long-term liabilities -current portion2271 一年或一营业周期到期公司债corporate bonds payable - current portion2272 一年或一营业周期到期长期借款long-term loans payable - current portion2273 一年或一营业周期到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期到期长期负债other long-term lia- bilities - current portion 228~229 其它流动负债other current liabilities2281 销项税额VAT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred ine tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners^ current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred ine tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other三、业主权益owners^ equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - mon stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- mon stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business bination3251 合并公积capital surplus from business bination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net ine or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest四、损益类4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other5 营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense)5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense )5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费meal (expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other5888 其它营业成本-其它other operating costs - other 6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense)6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (expense)6159 广告费advertisement expense, advertisement6161 水电瓦斯费utilities (expense)6162 保险费insurance (expense)6164 交际费entertainment (expense)6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare6175 佣金支出mission (expense)6176 训练费training (expense)6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & administrative expenses6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费advertisement expense, advertisement6261 水电瓦斯费utilities (expense)6262 保险费insurance (expense)6264 交际费entertainment (expense)6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出mission (expense)6276 训练费training (expense)6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses63 研究发展费用research and development expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费shipping expenses, freight6356 邮电费postage (expenses)6357 修缮费repair(s) and maintenance (expense)6361 水电瓦斯费utilities (expense)6362 保险费insurance (expense)6364 交际费entertainment (expense)6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费meal (expenses)6373 职工福利employee benefits/welfare6376 训练费training (expense)6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other ine(expense)71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/ine712 投资收益investment ine7121 权益法认列之投资收益investment ine recognized under equity method7122 股利收入dividends ine7123 短期投资市价回升利益gain on market price recovery of short-term investment 713 兑换利益foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation ine7482 租金收入rent revenue/ine7483 佣金收入mission revenue/ine7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-operating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失foreign exchange loss7531 兑换损失foreign exchange loss754 处分投资损失loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用(或利益) ine tax expense (or benefit)81 所得税费用(或利益) ine tax expense (or benefit)811 所得税费用(或利益) ine tax expense (or benefit)8111 所得税费用（或利益）ine tax expense ( or benefit)9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain(loss) from discontinued operations911 停业部门损益-停业前营业损益ine(loss) from operations of discontinued segments 9111 停业部门损益-停业前营业损益ine(loss) from operations of discontinued segment 912 停业部门损益-处分损益gain(loss) from disposal of discontinued segments9121 停业部门损益-处分损益gain(loss) from disposal of discontinued segment92 非常损益extraordinary gain or loss921 非常损益extraordinary gain or loss9211 非常损益extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数cumulative effect of changes in accounting principles9311 会计原则变动累积影响数cumulative effect of changes in accounting principles94 少数股权净利minority interest ine941 少数股权净利minority interest ine9411 少数股权净利minority interest ine。