管理会计专业术语词汇A
Absorption costing A product-costing
method that assigns all manufacturing
costs to a product: direct materials,
direct labor, variable overhead, and
fixed overhead.
Absorption-costing (full-costing) income
Income computed using a
functionally-based statement. Cost of
goods sold includes all variable manufacturing
costs and a portion of
fixed factory overhead.
Accounting rate of return The rate of
return obtained by dividing the average
accounting net income by the original
investment (or by average investment).
Activity A basic unit of work performed
within an organization. It also
can be defined as an aggregation of
actions within an organization useful
to managers for purposes of planning,
controlling, and decision making.
Activity analysis The process of identifying,
describing, and evaluating the
activities an organization performs.
Activity attributes Nonfinancial and
financial information items that describe
individual activities.
Activity budgeting The process of estimating
the demand for each
activity’s output and assessing the
cost of resources required to produce
this output.
Activity capacity The number of
times an activity can be performed.
Activity dictionary A list of activities
described by specific attributes such
as name, definition, classification as
primary or secondary, and activity
driver.
Activity drivers Factors that measure
the consumption of activities by products
and other cost objects.
Activity elimination The process of eliminating nonvalue-added activities. Activity flexible budget The prediction
of what activity costs will be as
activity usage changes.
Activity inputs The resources consumed
by an activity in producing its
output (they are the factors that enable
the activity to be performed). Administrative costs All costs associated with the general administration
of the organization that cannot be reasonably assigned to either marketing
or production.
Advance pricing agreements (APAs) Agreements between the Internal Revenue Service and a taxpayer on the
acceptability of a transfer price. The agreement is private and is binding
on both parties for a specified period
of time.
Aesthetics A quality attribute that is concerned with the appearance of
tangible products (for example, style
and beauty) as well as the appearance
of the facilities, equipment, personnel,
and communication materials associated
with services.
Allocation Assignment of indirect
costs to cost objects.
Annuity A series of future cash flows. Applied overhead Overhead assigned
to production using predetermined
rates.
Appraisal costs Costs incurred to determine whether products and services
are conforming to requirements.
B
Balanced Scorecard (See Strategicbased responsibility accounting
system.)
Base period A prior period used to
set the benchmark for measuring productivity
changes.
Batch-level activities Activities that
are performed each time a batch is produced.
Benchmarking An approach that uses
best practices as the standard for evaluating activity performance.
Best-fitting line The line that fits a set of data points the best in the sense
that the sum of the squared deviations
of the data points from the line
is the smallest.
Binding constraints Constraints
whose resources are fully utilized.
Break-even point The point where total sales revenue equals total costs;
the point of zero profits.
Activity output The result or product
of an activity.
Activity output measure The number
of times an activity is performed. It is the quantifiable measure of the output. Activity reduction Decreasing the time
and resources required by an activity. Activity selection The process of choosing among sets of activities
caused by competing strategies.
Activity sharing Increasing the efficiency of necessary activities by using economies of scale.
Activity volume variance The cost of
the actual activity capacity acquired
and the capacity that should be used. Activity-based cost (ABC) system A
cost system that first traces costs to activities and then traces costs from activities to products.
Activity-based costing (ABC) A cost assignment approach that first uses
direct and driver tracing to assign
costs to activities and then uses drivers to assign costs to cost objects.
Activity-based management (ABM) A systemwide, integrated approach that
focuses management’s attention on
activities with the objective of improving customer value and the profit
achieved by providing this value. It includes driver analysis, activity analysis, and performance evaluation,
and draws on activity-based costing
as a major source of information.
Activity-based management (ABM)
accounting system An accounting system
that emphasizes the use of
activities for assigning and managing costs.
Activity-based responsibility accounting
A control system defined by
centering responsibility on processes
and teams where activity performance
is measured in terms of time, quality,
and efficiency.
Actual costing An approach that assigns actual costs of direct materials,
direct labor, and overhead to products. Adjusted cost of goods sold The cost
of goods sold after all adjustments
for overhead variance are made.
G l o s s a r y
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68183_glossary_849-860.qxd 1/22/04 2:27 PM Page 849 Budget committee A committee responsible
for setting budgetary
policies and goals, reviewing and approving the budget, and resolving any
differences that may arise in the budgetary process.
Budget director The individual responsible for coordinating and
directing the overall budgeting
process.
Budgetary slack The process of
padding the budget by overestimating
costs and underestimating revenues. Budgets Plans of action expressed in
financial terms.
C
Capital budgeting The process of
making capital investment decisions. Capital investment decisions The
process of planning, setting goals and priorities, arranging financing, and identifying criteria for making longterm investments.
Carrying costs The costs of holding inventory.
Cash budget A detailed plan that outlines all sources and uses of cash.
Causal factors Activities or variables
that invoke service costs. Generally, it
is desirable to use causal factors as
the basis for allocating service costs. Centralized decision making A system
in which decisions are made at the
top level of an organization and local managers are given the charge to implement them.
Certified Internal Auditor (CIA) A
person who has passed a comprehensive examination designed to ensure
technical competence and has two
years’ experience.
Certified Management Accountant
(CMA) A person who has passed a
rigorous qualifying examination, has
met an experience requirement, and participates in continuing education. Certified Public Accountant (CPA) A person who is permitted (by law) to
serve as an external auditor and who
must pass a national examination and
be licensed by the state in which he
or she practices.
Continuous replenishment A system
where a manufacturer assumes the inventory management function for the
retailer.
Contribution margin Sales revenue
minus total variable cost or price minus
unit variable cost.
Contribution margin ratio Contribution margin divided by sales revenue.
It is the proportion of each sales dollar available to cover fixed costs and
provide for profit.
Control The process of setting standards, receiving feedback on actual performance, and taking corrective
action whenever actual performance deviates significantly from planned performance.
Control activities Activities performed
by an organization to prevent or detect poor quality (because poor
quality may exist).
Control costs Costs incurred from performing control activities.
Control limits The maximum allowable deviation from a standard.
Controllable costs Costs that managers have the power to influence.
Controller The chief accounting officer; supervises all accounting
departments.
Controlling The managerial activity
of monitoring a plan’s implementation
and taking corrective action as
needed.
Conversion cost The sum of direct labor cost and overhead cost.
Core objectives and measures Those objectives and measures common to
most organizations.
Cost The cash or cash equivalent
value sacrificed for goods and services that are expected to bring a current
or future benefit to the organization. Cost assignment The process of associating the costs, once measured, with
the units produced.
Cost behavior The way in which a
cost changes in relation to changes in activity usage.
Cost center A division of a company
that is evaluated on the basis of cost. Coefficient of correlation The square
root of the coefficient of determination, which is used to express not
only the degree of correlation between
two variables but also the
direction of the relationship.
Coefficient of determination The percentage of total variability in a
dependent variable (e.g., cost) that is explained by an independent variable
(e.g., activity level). It assumes a
value between 0 and 1.
Committed fixed expenses Expenses
incurred for the acquisition of longterm activity capacity, usually as the
result of strategic planning.
Committed resources Resources that
are purchased in advance of usage.
These resources may or may not have
unused (excess) capacity.
Common costs The costs of resources
used in the output of two or more
services or products.
Common fixed expenses Fixed expenses
that cannot be directly traced
to individual segments and that are unaffected by the elimination of any
one segment.
Comparable uncontrolled price
method The transfer price most preferred
by the Internal Revenue Service
under Section 482. The comparable uncontrolled price is essentially equal
to the market price.
Compounding of interest Paying interest
on interest.
Constraint set The collection of all constraints that pertain to a particular optimization problem.
Constraints Mathematical expressions
that express resource limitations. Consumption ratio The proportion of
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
Chapter 11 Lecture Notes Chapter theme: Managers in large organizations have to Array delegate some decisions to those who are at lower levels in the organization. This chapter explains how responsibility accounting systems, return on investment (ROI), residual income, operating performance measures, and the balanced scorecard are used to help control decentralized organizations. I.Decentralization in organizations A. A decentralized organization does not confine decision-making authority to a few top executives; rather, decision-making authority is spread throughout the organization. The advantages and disadvantages of decentralization are as follows: i.Advantages of decentralization 1.It enables top management to concentrate on strategy, higher-level decision making, and coordinating activities. 2.It acknowledges that lower-level managers have more detailed information about local conditions that enable them to make better operational decisions. 3.It enables lower-level managers to quickly respond to customers. 4.It provides lower-level managers with the decision-making experience they will need when promoted to higher level positions.
财务术语中英文大全 1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
财务术语中英文对照大全，财务人必备！ 2015-05-28注册会计师注册会计师 知道“会计”的英语怎么说吗？不会？那可真够无语的额！ 想要进入外资企业做会计？想要进入四大会计师事务所工作？好的英语水平是必不可少的！所以小编特地整理了财务数中英文大全，赶紧从基础英语学起，拿起笔做好笔记吧！ 增加见识也好，装装逼也行。 目录 一、会计与会计理论 二、会计循环 三、现金与应收账款 四、存货 五、长期投资 六、固定资产 七、无形资产
八、流动负债 九、长期负债 十、业主权益 十一、财务报表 十二、财务状况变动表 十三、财务报表分析 十四、合并财务报表 十五、物价变动中的会计计量 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
财务术语中英文对照大全一、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
1．The accounting equation and the balance sheet Accounting 会计 Assets 资产 Balance sheet 资产负债表 Bookkeeping 笔记 Budget 预算表 Capital 资本 Creditor 应付账款 Debtor 应收账款 Equity 股东基金 Horizontal balance sheet 横式资产负债表 Liabilities 负债 V ertical balance sheets 竖式资产负债表 2．The double entry system for assets, liabilities and capital Account 帐户 Credit 借方 Debit 贷方 Double entry bookkeeping 复式笔记 3 The asset of stock Purchases 购
Returns inwards 销货退回 Returns outwards 购货退出 Sales 销货 4 The effect of profit or loss on capital and the double entry system for expenses and revenues Drawings 提取 Expenses 费用 Profit 利润 Revenues 收入 5 Balancing off accounts Balancing the account 平帐 6 The trial balance Trial balance 试算表 7 Trading and profit and loss account: an introduction Gross loss 毛损 Gross profit 毛利润 Net loss 纯损 Net profit 纯利
Chapter 12 Lecture Notes Chapter theme: Making decisions is one of the basic functions of a manager. To be successful in decision making, managers must be able to perform differential analysis, which focuses on identifying the costs and benefits that differ between alternatives. The purpose of this chapter is to develop these skills by illustrating their use in a wide range of decision-making situations. Learning Objective 1: Identify relevant and irrelevant costs and benefits in a decision. I. Decision making: six key concepts A. Key concept #1 i. Every decision involves choosing from among at least two alternatives. Therefore, the first step in decision-making is to define the alternatives being considered . B. Key concept #2 i. Once you have defined the alternatives, you need to identify the criteria for choosing among them. 1. Relevant costs and relevant benefits should be considered when making decisions. 2. Irrelevant costs and irrelevant benefits should be ignored when making decisions.
Syllabus for undergraduate of OUC Course name：Management Accounting Course time：48/3 Course teacher：Cheng Liubing 1.Course Overview The course starts by introducing the nature, the source and purpose of cost accounting and the costing techniques used in business which are essential for any management accountant. The course then looks at the preparation and use of budgeting and standard costing and variance analysis as essential tools for planning and controlling business costs. The course concludes with an introduction to measuring and monitoring the performance of an organization. 2.Student Learning Outcomes To develop knowledge and understanding of management accounting techniques to support management in planning, controlling and monitoring performance in a variety of business context. 3.Course Expectations On successful completion of this paper, candidates should be able to: A Explain the nature, source and purpose of management information B Explain and apply cost accounting techniques C Prepare budgets for planning and control - 2 -
财务术语中英文对照大 全 Company Document number：WUUT-WUUY-WBBGB-BWYTT-1982GT
财务术语中英文对照大全一、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
一.专业术语 Accelerated Depreciation Method 计算折旧时，初期所提的折旧大于后期各年。加速折旧法主要包括余额递减折旧法 declining balance depreciation，双倍余额递减折旧法 double declining balance depreciation，年限总额折旧法 sum of the years' depreciation Account 科目，帐户 Account format 帐户式 Account payable 应付帐款 Account receivable 应收帐款 Accounting cycle 会计循环，指按顺序进行记录，归类，汇总和编表的全过程。在连续的会计期间周而复始的循环进行 Accounting equation 会计等式：资产= 负债+ 业主权益 Accounts receivable turnover 应收帐款周转率：一个时期的赊销净额/ 应收帐款平均余额 Accrual basis accounting 应记制，债权发生制：以应收应付为计算基础，以确定本期收益与费用的一种方式。凡应属本期的收益于费用，不论其款项是否以收付，均作为本期收益和费用处理。 Accrued dividend 应计股利 Accrued expense 应记费用：指本期已经发生而尚未支付的各项费用。 Accrued revenue 应记收入 Accumulated depreciation 累计折旧 Acid-test ratio 酸性试验比率，企业速动资产与流动负债的比率，又称quick ratio Acquisition cost 购置成本 Adjusted trial balance 调整后试算表，指已作调整分录但尚未作结账分录的试算表。 Adjusting entry 调整分录：在会计期末所做的分录，将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。 Adverse 应收帐款的帐龄分类 Aging of accounts receivable 应收帐款的帐龄分类 Allocable 应分配的 Allowance for bad debts 备抵坏帐 Allowance for depreciation 备抵折旧 Allowance for doubtful accounts 呆帐备抵 Allowance for uncollectible accounts 呆帐备抵 Allowance method 备抵法：用备抵帐户作为各项资产帐户的抵销帐户，以使交易的费用与收入相互配合的方法。 Amortization 摊销,清偿 Annuity due 期初年金 Annuity method 年金法 Appraisal method 估价法 Asset 资产 Bad debt 坏帐 Bad debt expense 坏帐费用：将坏帐传人费用帐户，冲销应收帐款 Balance sheet 资产负债表 Bank discount 银行贴现折价 Bank reconciliation 银行往来调节：企业自身的存款帐户余额和银行对帐单的余额不符时，应对未达帐进行调节。 Bank statement 银行对帐单，银行每月寄给活期存款客户的对帐单，列明存款兑现支票和服务费用。
1. Which of the following costs would be considered a period rather than a product cost in a manufacturing company A. Manufacturing equipment depreciation. B. Property taxes on corporate headquarters. C. Direct materials costs. D. Electrical costs to light the production facility. E. Sales commissions. 2. If your inventory balance at the beginning of the month was $1,000, you bought $100 during the month, and sold $300 during the month, what would be the balance at the end of the month A. $1,000. B. $ 800. C. $1,200. D. $ 200. 3. Beginning raw materials inventory was $32,000. During the month, $276,000 of raw material was purchased. A count at the end of the month revealed that $28,000 of raw material was still present. What is the cost of direct material used A. $276,000 B. $272,000 C. $280,000 D. $ 2,000 4.Direct materials used in production totaled $280,000. Direct labor was $375,000 and factory overhead was $180,000. What were total manufacturing costs incurred for the month A. $555,000 B. $835,000 C. $655,000 D. Cannot be determined. 5. Beginning work in process was $125,000. Manufacturing costs incurred for the month were $835,000. There were $200,000 of partially finished goods remaining in work in process inventory at the end of the month. What was the cost of goods manufactured during the month A. $1,160,000 B. $ 910,000 C. $ 760,000 D. Cannot be determined. 6.Beginning finished goods inventory was $130,000. The cost of goods manufactured for the month was $760,000. And the ending finished goods inventory was $150,000. What was the cost of goods sold for the month A. $ 20,000. B. $740,000. C. $780,000. D. $760,000. 7. Which of the following costs would be variable with respect to the number of cones sold at a Baskins & Robbins shop (There may be more than one correct answer.) A. The cost of lighting the store.
初级会计 初级会计 会计术语名称英文名称 对账（checking） 对应账户（corresponding accounts） 定期清查（Periodic checking method） 定期盘存制（periodic inventory system） 订本式账簿（bound book） 调整账户（adjustment accounts） 调整分录（adjusting journal entry） 单式记账凭证（single account title voucher） 单式记账法（single-entry bookkeeping） 从属账户（Secondary accounts） 成本计算账户（costing accounts） 财产清查（physical inventory） 簿记（bookkeeping） 不定期清查（non-periodic checking method） 补充登记法（correction by extre recording） 表外账户（off-balance sheet accounts） 备抵账户（provision accounts） 备抵附加账户（provision and adjunct accounts） 备查账簿（memorandvn） 序时账簿（book of chronological entry） 一次凭证（single-record document）银行存款日记账（deposit journal） 永续盘存制（perpetual inventory system） 原始凭证（source document） 暂记账户（suspense accounts） 增减记账法（increase-decrease bookkeeping） 债权结算账户（accounts for settlement of claim）债权债务结算账户（accounts for settlement of claim and debt）债务结算账户（accounts for settlement of debt） 账户（account） 账户编号（Account number） 账户对应关系（debit-credit relationship） 账项调整（adjustment of account）
管理会计专业术语词汇大全(英文版)
changes. Batch-level activities Activities that are performed each time a batch is produced. Benchmarking An approach that uses best practices as the standard for evaluating activity performance. Best-fitting line The line that fits a set of data points the best in the sense that the sum of the squared deviations of the data points from the line is the smallest. Binding constraints Constraints whose resources are fully utilized. Break-even point The point where total sales revenue equals total costs; the point of zero profits. Activity output The result or product of an activity. Activity output measure The number of times an activity is performed. It is the quantifiable measure of the output. Activity reduction Decreasing the time and resources required by an activity. Activity selection The process of choosing among sets of activities caused by competing strategies. Activity sharing Increasing the efficiency of necessary activities by using economies of scale. Activity volume variance The cost of the actual activity capacity acquired and the capacity that should be used. Activity-based cost (ABC) system A cost system that first traces costs to activities and then traces costs from activities to products. Activity-based costing (ABC) A cost assignment approach that first uses direct and driver tracing to assign costs to activities and then uses drivers to assign costs to cost objects. Activity-based management (ABM) A systemwide, integrated approach that
财务管理术语表吸收成本法：Absorption costing 得出单位产品的固将某会计期间内发生的固定成本除以销售量，全部成本法: Total Cost Methods 定成本，再加上单位变动成本，算出单位产品的总成本。对企业活动的财务信息进行测量和综合，从而向股东、经理和员工提供企业Accounting 会计：活动的信息。请参看管理会计和财务会计。会计师在会计报表的处理中所遵循的原则或惯例。正因为有会计原 则:Accounting convention 了这些原则，不同企业的会计报表以及同一企业不同时期的会计报表才具有可比性。如果会计原则在实行中发生了一些变化，那么审计师就应该在年度报表附注中对此进行披露。Financial 这是英国的叫法，在美国，会计报表或财务报表叫做Accounts 会计报表和账簿: 是指企业对其财务活动的记录。Chief financial officer Statements,，是指公司从这是美国的叫法，在英国，应付账款叫做CreditorsAccounts payable应付账款: 供应商处购买货物、但尚未支付的货款。Accounts receivable 应收账款: 这是美国的叫法，在英国，应收账款叫做Debtors,是指客户从公司购买商品或服务，公司已经对其开具发票，但客户尚未支付的货款。 Accrual accounting 权责发生制会计: 这种方法在确认收入和费用时，不考虑交易发生时有没有现金流的变化。比如，公司购买一项机器设备，要等到好几个月才支付现金，但会计师却在购买当时就确认这项费用。如果不使用权责发生制会计，那么该会计系统称作“收付制”或“现金会计”。 Accumulated depreciation 累计折旧: 它显示截止到目前为止的折旧总额。将资产成本减去累计折旧，所得结果就是账面净值。 Acid test 酸性测试: 这是美国的叫法，请参看quick ratio速动比率（英国叫法）。 Activity ratio 活动比率: 资产周转率，即销售收入除以净资产（或总资产）。它表明企业在销售过程中利用资产的效率，而不考虑资本的来源。零售业和服务业的活动比率通常比较高。制造业通常是资本密集型的，固定资产的流动资产较多，因此其活动比率也就比较低。 Allcation of costs 成本的分配: 将成本分配给“拥有”它们的产品或分部，比如用某产品的广告成本抵减该产品的收入。 Amortization 摊销: 将资产或负债价值的逐渐减少记录在各期费用里。通常是指商誉、专利或其他无形资产，或者债券的发行费用。 Assets 资产: 企业所拥有的财产，可能包括固定资产、流动资产和无形资产。 Asset turnover: 资产周转率 Auditing 审计对公司账簿和会计系统进行检查，从而确认公司的会计报表是否真实、公正地披露其财务状况的过程。 Auditors' report审计报告: 根据法律规定，有限公司每年都应当公布一份会计报表，同时审计师应当出具意见，以确认公司是否对其商业活动进行了真实、公正的披露。为了确认这一点，审计师需要检查公司的会计报表。如果他们对报表不满意，他们就会出具“保留意见”，提了同报表中他们认为错误或不确定的项目。审计师出具的保留意见可能会对公司的公众形象和股票价格产生灾难性的影响。 Authorized capital 核定资本: 经过核定允许发行的实收资本额。在核定资本的时候，公司需要支专业资料
帐目名词 一、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 investments falling price reserves 应收款Account receivable 应收票据Note receivable 银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance 应收股利Dividend 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Advance 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 consumption goods 材料成本差异Materials cost variance 自制半成品Semi-Finished 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 commission basis 受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling 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Long-term investment on stocks
CHAPTER 4 COVERAGE OF LEARNING OBJECTIVES
CHAPTER 4 Cost Management Systems and Activity-Based Costing 4-A1 (20-30 min.) See Table 4-A1 on the following page. 4-A2 (25-30 min.) 1. Merchandise Inventories, 1,000 devices @ $97 $97,000 2. Direct materials inventory $ 40,000 Work-in-process inventory 0 Finished goods inventory 97,000 Total inventories $137,000 3. NILE ELECTRONICS PRODUCTS Statement of Operating Income For the Year Ended December 31, 20X9 Sales (9,000 units at $170) $1,530,000 Cost of goods sold: Beginning inventory $ 0 Purchases 970,000 Cost of goods available for sale $ 970,000 Less ending inventory 97,000 Cost of goods sold (an expense) 873,000
Gross margin or gross profit $ 657,000 Less other expenses: selling & administrative costs 185,000 Operating income (also income before taxes in this example) $ 472,000
财务术语中英文对照大全，财务人必备！目录 一、会计与会计理论 二、会计循环 三、现金与应收账款 四、存货 五、长期投资 六、固定资产 七、无形资产 八、流动负债 九、长期负债 十、业主权益 十一、财务报表 十二、财务状况变动表 十三、财务报表分析 十四、合并财务报表 十五、物价变动中的会计计量 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