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Washington University in St. Louis St. Louis, MO (综合排名14)（Olin Business School）项目：Master of Accounting (MACC)网址：/academicprograms/MACC/Pages/default.aspx项目介绍：该项目要求至少修完33 hours of graduate-level course credit。
学习时间根据个人的之前修过的课程及兴趣爱好为2-3 semesters。
完成该项目课程后，学生便能参加CPA考试了。
Tuition (2013-14 academic year)每学期：$26,000两学期：$52,000三学期：$52,000 + $13,000Curriculum✧Required Courses (Total Required Credits = 16.5)ACCT 564 Auditing (3)ACCT 503 Business Analysis Using Financial Statements (1.5)ACCT 503B Adv Business Analysis Using Financial Statements (1.5)ACCT 567 Federal Income Taxes(3)ACCT 563 Financial Accounting II: Advanced Accounting Problems (3)MGT 533 Effective Managerial Communication (1.5)ACCT 555 Accounting Policy & Research (3)✧Sample Elective Courses (Total Required Credits = 16.5)AccountingACCT 502 Managerial Control Systems (1.5)ACCT 507 Financial Issues in Leasing (1.5)ACCT 508 Financial Reporting from the CF O’s Perspective (1.5)ACCT 500C Tax and Business Strategy: A Planning Approach (1.5)ACCT 500D Fraud Prevention and Internal Controls (1.5)Independent Study (variable)ACCT 500E Information Technology Control and Audit (1.5)ACCT 500F International Financial Reporting Standards (1.5)ACCT 500G Analysis of Financial Institutions and Instruments (1.5)OtherMGT 511A Law and Business Management (1.5)MGT 511B Legal Issues at Business Stages (1.5)MGT 502 Ethical Issues in Managerial Decision Making (1.5)Admissions申请1.工作经验不要求，但是，根据以往情况，大部分申请成功者都有一定的实习或工作经历。
AICPA财务英语中英文对照表Aaccount 账户account payable 应付账款accounting system 会计系统Accounting Principle Board (APB) （美国）会计准则委员会accrual basis 权责发生制（应计制）accumulated depreciation 累计折旧account FORMat 账户格式accrue 应计accounting cycle 会计循环accounts receivable 应收账款accounts receivable turnover 应收账款周转率accelerated depreciation 加速折旧adjusting entries 调整分录adjustment 调整aging of accounts receivable 应收账款账龄分析法allowance for bad debts 坏账准备allowance for doubtful accounts 坏账准备allowance for uncollectible 坏账准备allowance method 备抵法allowance for depreciation 折旧备抵账户amortization 摊销annual report 年度报告annuity 年金assets 资产audit 审计auditor’s opinion 审计意见书auditor 审计师audit committee 审计委员会average collection period 平均收账期AICPA 美国注册会计师协会APB Opinions 会计准则委员会意见书Bbalance 余额bad debt recoveries 坏账收回bad debts 坏账bad debts expense 坏账费用balance sheet 资产负债表balance sheet equation 资产负债表等式basket purchase 一揽子采购betterment 改造投资，改造工程投资bearer instrument 不记名票据bonds 债券book of original entry 原始分录账簿book value 账面价值Ccapital 资本capital stock certificate 股本证明书cash basis 收付实现制（现金收付制）cash dividends 现金股利cash flow statement 现金流量表carrying amount 账面价值carrying value 账面价值callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁（指融资租赁）cash discounts 现金折扣cash equivalents 现金等价物capital improvement 资本改造支出capitalized 资本化callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁（指融资租赁）certified public accountant(CPA) 注册会计师charge ①费用；②赊账，指赊欠而采用记账的方式；③留置权chart of account 会计科目表closing entries 结账分录closing the books 结账classified balance sheet 分类资产负债表compound interest 复利compound interest method 复利法contingent liability 或有负债contractual rate 合同比率convertible bonds 可兑换债券coupon rate 息票利率covenant 合同条款common stock 普通股compound entry 复合分录corporation 公司cost of goods sold 销售成本cost of sales 销售成本cost recovery 成本收回compound entry 复合分录continuity convention 持续经营惯例contra account 抵减账户contra asset 抵减资产cost-benefit criterion 成本-效益标准compensating balances 补偿性存款额conservatism 稳健性，保守性comparative financial statement 比较财务报表consistency 一致性cost of goods available for sale可供销售的商品成本cost valuation 成本计价consignment 寄销copyright 版权creditor 债权人credit 贷方cross-referencing 对照检录cutoff error 截止错误，截账误差current assets 流动资产current liabilities 流动负债current ratio 流动比率current yield 本期收益率Ddata processing 数据处理过程days to collect account receivable 应收账款收回天数debtor 债务人depreciation 折旧debit 借方deferred credit 递延贷项deferred revenue 递延收入debenture 公司债券debt-to-equity ratio 债务股本比debt-to-total-assets ratio 债务全部资产比deferred charges 递延费用depletion 折耗depreciable value 应计折旧depreciation schedule 折旧计划表discount amortization 债券折价摊销discount on bonds 债券折价discount rates 贴现率disposal value 残值double-entry system 复式记账系统double-declining-balance depreciation (DDB) 双倍余额递减法Eearnings 收益（利润）economic life 经济寿命effective-interest amortization 实际利率摊销法effective interest rate 实际利率entity 主体（会计主体）explicit transactions 明计交易expenses费用expenditures 支出Fface amount 票面值FASB Statement 财务会计委员会公告financial accounting 财务会计Financial Accounting Standards Board (FASB) （美国）财务会计准则委员会fiscal year ①会计年度（财务年度）；②财政年度financing lease 融资租赁法finished goods inventory 产成品存货fixed assets 固定资产franchises 特许经营权，专营权first-in, first-out(FIFO) 先进先出F.O.B. destination目的地抵岸价格F.O.B. shipping point起运点交货Foreign Corrupt Practices Act 反国外行贿法案freight in 运入运费freight out 运出运费future value 将来值GGAAP 一般公认会计原则generally accepted accounting principles 一般公认会计原则general journal 普通日记账general ledger 总分类账general controls 一般控制going concern convention 持续经营惯例goodwill 商誉gross margin 毛利gross margin percentage 毛利率gross profit毛利gross profit percentage 毛利率gross profit test 毛利测试法gross sales 销售收入总额Hholding gain 资产置存收益Iimplicit transactions 内含成本imprest basis 定额备用金制implicit interest 隐含利息imputed interest 推算利息imputed interest rate 推算利率improvement 改造投资intangible assets 无形资产independent opinion 独立意见书inventory 存货income 利润（收益）income statement利润表interim periods 期间International Accounting Standards Committee(IASC)国际会计准则委员会interest 利息interest-coverage ratio 利率保障系数interest period 利息期interest rate 利率inventory profit 存货利润，存货盈利inventory shrinkage 库存损耗inventory turnover 存货周转率inward transportation 运入运费input controls 输入控制internal control 内部控制Jjournal entry 日记账分录journalizing 记录日记账Kkeying of entries 分录锁定Llast-in, first-out(LIFO) 后进先出lease 租赁ledger 分类账leasehold 租赁权leasehold improvement 租赁资产改良投资liabilities负债limited liability 有限责任line of credit 信用贷款之最高额度LIFO increment 后进先出增量LIFO layer后进先出存货层次LIFO reserve 后进先出法准备licenses 许可（证）long-lived assets 长期资产long-term-debt-to - total-capital ratio 长期债务与总资本比long-term liabilities 长期债务lower-of-cost-or-market method(LCM) 成本与市价孰低Mmanagement reports 管理报告management accounting 管理会计matching 配比原则materiality convention 重要性惯例market rate 市价，市场利率，市场汇率mortgage bond 抵押债券multiple-step income statement 多步式利润表Nnotes payable 应付票据net income 净利润net book value 账面净值net sales 销售净额nominal interest rate 名义利率Oopen account ①未清账；②赊账，指赊购和记账交易operating income 营业收益operating profit营业利润operating cycle 营业周期operating statement 营业报表operating lease 经营租赁other postretirement benefits 其它退休后保障output controls 输出控制owners’ equity 所有者权益Ppatents 专利权paid-in capital 投入资本（缴入股本）paid-in capital in excess of par value 超面值缴入股本partnership 合伙企业par value 股面价值，票面价值pensions 养老金percentage of accounts receivable method 应收账款百分比法percentage of sales method 销售百分比法period costs 期间费用permanent account 永久账户periodic inventory system 存货定期盘存制度perpetual inventory system 存货永续盘存制度physical count 实物盘点plant assets 固定资产P&L statement 损益表posting 过账pretax income 税前收益profitability evaluation 获利能力评估privately accounting 企业会计privately owned 私有公司product costs 制造成本profit 利润premium on bonds 债券溢价present value 现值processing controls 过程控制principal 本金private placement 私募promissory note 期票protective covenant 防护条款public accounting 公共会计publicly owned 国有企业Rraw material inventory 原材料存货reliability 可靠性recognition 确认reinvested earnings 留存收益results of operations 损益表retained income留存收益revenue 收入report FORMat 报告式return on sales ratio 销售回报率return on stockholders’ equity ratio 股东权益回报率registered instrument 记名证券replacement cost 重置成本retailer 零售商reversing entries 回转分录retail inventory method 零售价盘存法retail method 零售法residual value 剩余价值Ssalvage value 残值sales 销售额sales revenue 销售收入scrap value 废料价值Securities and Exchange Commission (SEC)（美国）证券交易委员会shareholders’ equity 股东权益simple entry 简单分录single-step income statement 单步式利润表simple interest 单利sinking fund 偿债基金sinking fund bonds 拥有偿债基金的债券solvency 偿债能力source document 原始凭证sole proprietorship 独资企业specific identification method 个别鉴定法special journals 特种日记账stated value 股本statement of financial condition 财务状况表statement of financial position 财务状况表stock certificate 股票凭证stockholders’ equity 股东权益statement of cash flows 现金流量表statement of earnings 收益表statement of income 利润表statement of income and retained income 损益和留存收益表statement of operations 损益表statement of retained income 留存收益表statement of revenue and expenses 损益表stated rate 名义利率straight-line depreciation 直线折旧subordinated debentures 次级贷款Ttangible assets 有形资产T-account T-型账户terminal value 终值temporary accounts 临时账户transaction 交易trial balance 试算平衡表trust indenture 信托契约trademarks 商标Uunearned revenue 未实现收入（预收账款）underwriters 承销商unregistered instrument 未记名证券unsubordinated debenture普通信用债券unit depreciation 单件折旧useful life 使用寿命Wweighted-average cost 加权平均成本wholesaler 批发商working capital 营运资本working capital ratio 营运资本比率working paper 工作表work sheet 工作底稿work in process inventory 在制品write-down 减值Yyield to maturity到期收益率，到期收益。
中级财务会计专业术语中英对照第一章、会计，商业语言会计信息Accounting Information财务报告Financial Report财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting税务会计Tax Accounting注册会计师Certified Public Accountant会计职业Accounting Profession职业道德Professional Ethics会计规范Accounting Regulation会计准则Accounting Standards会计国际化Internationalization of Accounting会计的国际协调International Harmonization of Accounting 国际会计准则International Accounting Standards第二章、资产负债表与所有者权益变动表资产Asset负债Liability所有者权益Equity资产负债表Balance Sheet主体理论Entity Theory业主权利轮Proprietorship Theory第三章、利润表利润表Income Statement持续经营理论Income from Continuing Operations单步式Single-Step Form总括收益观All-Inclusive Income Perspective多步式Multiple-Step Form收入费用观Income-Expense View当期经营业绩观Current Income Perspective会计政策Accounting Policy会计估计Accounting Estimate第四章、收入与货币性资产收入Revenue售时确认Revenue Recognition确认Recognition售后确认Revenue Recognition after Sale现金Cash In Hands售前确认Pre-Sale Revenue Recognition银行存款Cash in Bank银行存款余额调节表Statement of Bank Reconciliation赊销Sales on Accounts商业折扣Trade Discount现金折扣Cash Discount销售退回与折让Sales Returns and Allowances应收票据Notes Receivable应收账款Accounts Receivable坏账Bad Debt坏账准备Allowance for Doubtful Accounts坏账费用Bad Notes Expense现金等价物Cash Equivalents备抵法Allowance Method直接核销法Specific Write-off Method预付账款Repaid Payment账龄法Aging of Accounts Receivable应收票据贴现Bank Discounting销售百分比法Percentage of Sales Method应收账款百分比法Percentage of Accounts Receivable Method第五章、销售成本与存货存货Inventory销售成本Costs of Goods Sold定期盘存制Periodic Inventory System永续盘存制Perpetual Inventory System个别计价法Specific Identification先进先出法First-in First-out Method ,FIFO后进先出法Last-in First-out Method ,LIFO加权平均法Weight Average Method可变现净值Net Realizable Value移动平均法Moving Weight Average Method稳健性原则Conservatism Principle一致性原则Consistency Principle成本与市价孰低法Lower-of-Cost-or-Market Method ,LCM第六章、长期资产及摊销长期资产Long-Term Asset摊销Amortization资本性支出Capital Expenditure收益性支出income Expenditure固定资产Fixed Assets累计折旧Accumulated Depreciation直线法Straight Line Method加速折旧法Acceleration Depreciation Method双倍余额递减法Double Declining-Balance Depreciation Method 年数总和法Sum-of-The-Years-Digits Method无形资产Intangible Assets研究开发成本Research &Development Costs商誉Goodwill自创商誉Internally Developed Goodwill外购商誉Purchased Goodwill立即注销法Immediate Write-off Method永久保留法Non-Amortization Method系统摊销法Systematical Amortization Method 递耗资产Wasting Assets折耗Depletion递延资产Deferred Assets or Deferred Charges 第七章、长期投资于企业合并投资investment短期投资short-term investment长期投资long-term investment股票投资stock investment债券投资bond investment直线法straight-line method实际利率法effective rate method成本法cost method权益法equity method可转换债券convertible bond企业合并business combination吸收合并merger创立合并consolidation控股合并acquisition of majority interest横向合并horizontal integration纵向合并vertical integration混合合并conglomeration合并财务报表consolidated financial statements购买法purchase method权益结合法pooling of interest method母公司parent company子公司subsidiary company第八章、资本来源：负债负债liabilities流动负债current liabilities长期负债long-term liabilities短期借款short-term bank loans应付票据notes payable带息票据Interest-bearing notes应付账款accounts payable不带息票据noninterest-bearing notes应付工资wages payable增值税value-added tax消费税excise应付公司债券bonds payable信用债券debenture抵押债券mortgage bonds可转换公司债券convertible bonds长期借款long-term loans复利compound interest年金annuity终值future value现值present value本金principle利息interest第九章、资本来源：所有者权益所有者权益owner’s equity实收资本paid-in capital资本公积capital reserve盈余公积surplus from profit独资企业sole proprietorship合伙企业partnership enterprise公司制企业corporate enterprise普通股common share优先股preferred share第十章、特殊会计问题：非货币性资产交换非货币性资产交换non-monetary transaction 非货币性资产non-monetary asset货币性资产monetary asset换入资产swap-in asset换出资产swap-out asset公允价值fair value账面价值book value第十一章、特殊会计问题：债务重组债务重组debt reorganization或有支出contingent payment或有收益contingent gain第十二章、特殊会计问题：或有事项或有事项contingency或有资产contingent asset或有负债contingent liability第十三章、特殊会计问题：关联方关系及交易关联方related party控制control共同控制common control重大影响material influence母公司parent company子公司subsidiary company合营企业joint venture联营企业affiliated enterprise第十四章、企业财务报告----资产负债表与利润表财务报告financial report财务信息financial information第十五章、企业财务报告----现金流量表与所有者和权益变动表现金等价物cash equivalent现金流动表cash flow statement经营活动operating activity投资活动investment activity筹资活动financing activity直接法direct method间接法indirect method工作底稿法working sheet methodT型帐户法T account method第十六章、会计调整会计调整Accounting Adjustment会计政策变更Accounting policy change追溯调整法retrospective application未来适用法prospective application会计估计变更accounting estimate change会计差错更正accounting error correction资产负债表日后事项event occurring after the balance sheet date 调整事项adjustment event非调整事项non-adjustment event第十七章、财务报表分析财务报表分析financial statements analysis结构分析法structural analysis method趋势分析法trend analysis method比率分析法ratio analysis method偿债能力debt repayment ability流动比率current ratio速动比率quick ratio资产负债率liabilities to assets ratio产权比率liabilities to equity ratio有形净值负债率liabilities to tangible assets ratio已获利息倍数interest coverage营运能力operating capacity存货周转率inventory turnover ratio应收账款周转率receivable turnover ratio营业周期operating period总资产周转率assets turnover ratio流动资产周转率current assets turnover ratio盈利能力profitability销售毛利率gross profit ratio销售净利率net income to sales ratio资产净利率rate of return on total assets净资产收益率return on shareholders’ equity权益乘数equity multiplier市场价值market value每股盈余earnings per share, EPS市盈率price earnings ratio股利支付率dividend payout ratio每股净资产net assets per share第十八章、理解财务报表财务报表附注notes to financial statements审计报告audit report审计意见audit opinion无保留意见unqualified opinion保留意见qualified opinion否定意见adverse opinion无法表示意见disclaimer opinion第十九章、传统财务报告的补充形式分部报告segmental reporting业务分部operating segmental地区分部geographical segmental报告分部reporting segmental主要报告形式principle reporting form次要报告形式secondary reporting form中期财务报告interim financial report分离观discrete view整体观integral view管理当局讨论与分析management’s discussion and analysis, MD&A 财务预测报告financial forecasted report社会责任报告social responsibility report。
ccount 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 本钱会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准那么委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原那么General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 本钱原那么Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owners equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders equity 股东权益Window dressing 门面粉饰财会名词汉英对照表〔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本钱会计 Cost Accounting私业会计 Private Accounting公众会计 Public Accounting注册会计师 CPA Certified Public Accountant 国际会计准那么委员会 IASC美国注册会计师协会 AICPA财务会计准那么委员会 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会计原那么 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 Owners Equity收入 Revenue费用 Expense收益 Income亏损 Loss历史本钱原那么 Cost Principle收入实现原那么 Revenue Principle配比原那么 Matching Principle全面披露原那么 Full-disclosure 〔Reporting〕 Principle客观性原那么 Objective Principle一致性原那么 Consistent Principle可比性原那么 Comparability Principle重大性原那么 Materiality Principle稳健性原那么 Conservatism Principle权责发生制 Accrual Basis现金收付制 Cash Basis财务报告 Financial Report流动资产 Current assets流动负债 Current Liabilities长期负债 Long-term Liabilities投入资本 Contributed Capital留存收益 Retained Earning－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－〔2〕会计循环会计循环 Accounting Procedure/Cycle会计信息系统 Accounting information System帐户 Ledger会计科目 Account会计分录 Journal entry原始凭证 Source Document日记帐 Journal总分类帐 General Ledger明细分类帐 Subsidiary Ledger试算平衡 Trial Balance现金收款日记帐 Cash receipt journal现金付款日记帐 Cash disbursements journal销售日记帐 Sales Journal购货日记帐 Purchase Journal普通日记帐 General Journal工作底稿 Worksheet调整分录 Adjusting entries结帐 Closing entries－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－〔3〕现金与应收帐款现金 Cash银行存款 Cash in bank库存现金 Cash in hand流动资产 Current assets偿债基金 Sinking fund定额备用金 Imprest petty cash支票 Check〔cheque〕银行对帐单 Bank statement银行存款调节表 Bank reconciliation statement在途存款 Outstanding deposit在途支票 Outstanding check应付凭单 Vouchers payable应收帐款 Account receivable应收票据 Note receivable起运点交货价 F.O.B shipping point目的地交货价 F.O.B destination point商业折扣 Trade discount现金折扣 Cash discount销售退回及折让 Sales return and allowance坏帐费用 Bad debt expense备抵法 Allowance method备抵坏帐 Bad debt allowance损益表法 Income statement approach资产负债表法 Balance sheet approach帐龄分析法 Aging analysis method直接冲销法 Direct write-off method带息票据 Interest bearing note不带息票据 Non-interest bearing note出票人 Maker受款人 Payee本金 Principal利息率 Interest rate到期日 Maturity date本票 Promissory note贴现 Discount背书 Endorse拒付费 Protest fee－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－〔4〕存货存货 Inventory商品存货 Merchandise inventory产成品存货 Finished goods inventory在产品存货 Work in process inventory原材料存货 Raw materials inventory起运地离岸价格 F.O.B shipping point目的地抵岸价格 F.O.B destination寄销 Consignment寄销人 Consignor承销人 Consignee定期盘存 Periodic inventory永续盘存 Perpetual inventory购货 Purchase购货折让和折扣 Purchase allowance and discounts存货盈余或短缺 Inventory overages and shortages分批认定法 Specific identification加权平均法 Weighted average先进先出法 First-in, first-out or FIFO后进先出法 Lost-in, first-out or LIFO移动平均法 Moving average本钱或市价孰低法 Lower of cost or market or LCM市价 Market value重置本钱 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本钱率 Cost ratio－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－〔5〕长期投资长期投资 Long-term investment长期股票投资 Investment on stocks长期债券投资 Investment on bonds本钱法 Cost method权益法 Equity method合并法 Consolidation method股利宣布日 Declaration date股权登记日 Date of record除息日 Ex-dividend date付息日 Payment date债券面值 Face value, Par value债券折价 Discount on bonds债券溢价 Premium on bonds票面利率 Contract interest rate, stated rate市场利率 Market interest ratio, Effective rate普通股 Common Stock优先股 Preferred Stock现金股利 Cash dividends股票股利 Stock dividends清算股利 Liquidating dividends到期日 Maturity date到期值 Maturity value直线摊销法 Straight-Line method of amortization实际利息摊销法 Effective-interest method of amortization－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－-〔6〕固定资产固定资产 Plant assets or Fixed assets原值 Original value预计使用年限 Expected useful life预计残?nbsp;Estimated residual value折旧费用 Depreciation expense累计折旧 Accumulated depreciation帐面价值 Carrying value应提折旧本钱 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廉价购置权 Bargain purchase option 〔BPO〕资产负债表外筹资 Off-balance-sheet financing最低租赁付款额 Minimum lease payments－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－〔7〕无形资产无形资产 Intangible assets专利权 Patents商标权 Trademarks, Trade names著作权 Copyrights特许权或专营权 Franchises商誉 Goodwill开办费 Organization cost租赁权 Leasehold摊销 Amortization－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－〔8〕流动负债负债 Liability流动负债 Current liability应付帐款 Account payable应付票据 Notes payable贴现票据 Discount notes长期负债一年内到期局部 Current maturities of long-term liabilities应付股利 Dividends payable预收收益 Prepayments by customers存入保证金 Refundable deposits应付费用 Accrual expense增值税 value added tax营业税 Business tax应付所得税 Income tax payable应付奖金 Bonuses payable产品质量担保负债 Estimated liabilities under product warranties赠品和兑换券 Premiums, coupons and trading stamps或有事项 Contingency或有负债 Contingent或有损失 Loss contingencies或有利得 Gain contingencies永久性差异 Permanent difference时间性差异 Timing difference应付税款法 Taxes payable method纳税影响会计法 Tax effect accounting method递延所得税负债法 Deferred income tax liability method－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－〔9〕长期负债长期负债 Long-term Liabilities应付公司债券 Bonds payable有担保品的公司债券 Secured Bonds抵押公司债券 Mortgage Bonds保证公司债券 Guaranteed Bonds信用公司债券 Debenture Bonds一次还本公司债券 Term Bonds分期还本公司债券 Serial Bonds可转换公司债券 Convertible Bonds可赎回公司债券 Callable Bonds可要求公司债券 Redeemable Bonds记名公司债券 Registered Bonds无记名公司债券 Coupon Bonds普通公司债券 Ordinary Bonds收益公司债券 Income Bonds名义利率，票面利率 Nominal rate实际利率 Actual rate有效利率 Effective rate溢价 Premium折价 Discount面值 Par value直线法 Straight-line method实际利率法 Effective interest method到期直接偿付 Repayment at maturity提前偿付 Repayment at advance偿债基金 Sinking fund长期应付票据 Long-term notes payable抵押借款 Mortgage loan－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－〔10〕业主权益权益 Equity业主权益 Owners equity股东权益 Stockholders 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局部参加优先股 Partially participating preferred stock非局部参加优先股 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发行本钱 Issuance cost本钱法 Cost method面值法 Par value method捐赠资本 Donated capital盈余分配 Distribution of earnings股利 Dividend股利政策 Dividend policy宣布日 Date of declaration股权登记日 Date of record除息日 Ex-dividend date股利支付日 Date of payment现金股利 Cash dividend股票股利 Stock dividend拨款 appropriation－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－〔11〕财务报表财务报表 Financial Statement资产负债表 Balance Sheet收益表 Income Statement帐户式 Account Form报告式 Report Form编制〔报表〕 Prepare工作底稿 Worksheet多步式 Multi-step单步式 Single-step－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－-〔12〕财务状况变动表财务状况变动表中的现金根底 SCFP.Cash Basis〔现金流量表〕财务状况变动表中的营运资金根底 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:)业务 Direct exchanges正常营业活动 Normal operating activities财务活动 Financing activities投资活动 Investing activities－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－-〔13〕财务报表分析财务报表分析 Analysis of financial statements比拟财务报表 Comparative financial statements趋势百分比 Trend percentage比率 Ratios普通股每股收益 Earnings per share of common stock股利收益率 Dividend yield ratio价益比 Price-earnings ratio普通股每股帐面价值 Book value per share of common stock资本报酬率 Return on investment总资产报酬率 Return on total asset债券收益率 Yield rate on bonds已获利息倍数 Number of times interest earned债券比率 Debt ratio优先股收益率 Yield rate on preferred stock营运资本 Working Capital周转 Turnover存货周转率 Inventory turnover应收帐款周转率 Accounts receivable turnover流动比率 Current ratio速动比率 Quick ratio酸性试验比率 Acid test ratio〔14〕合并财务报表合并财务报表 Consolidated financial statements吸收合并 Merger创立合并 Consolidation控股公司 Parent company附属公司 Subsidiary company少数股权 Minority interest权益联营合并 Pooling of interest购置合并 Combination by purchase权益法 Equity method本钱法 Cost method－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－〔15〕物价变动中的会计计量物价变动之会计 Price-level changes accounting一般物价水平会计 General price-level accounting货币购置力会计 Purchasing-power accounting统一币值会计 Constant dollar accounting历史本钱 Historical cost现行价值会计 Current value accounting现行本钱 Current cost重置本钱 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货币购置力损益 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现行价值与统一币值会计 Constant dollar and current cost accounting。
管理会计术语中英对照表许多时候，我们会遇到英文的会计术语，虽然在国内普遍使用中文，但偶尔情况也会有英文术语的出现也需要用到，所以本对照表可以解决你的不时之需。
AABCoverhead costing 作业成本法下的间接成本分摊absorptioncosting 吸收成本法absorptioncost, benefits and limitation 吸收成本法的优点与局限性accelerateddepreciation methods 加速折旧法accountingassumptions and conventions 会计假设和会计惯例accountingchanges 会计变更accountingequation 会计恒等式accountingfor cost flows in a manufacturingcompany 制造业成本流转会计Accountfor the Impairment or Disposal of Long-lived Assets 长期资产损失或处置会计accountinginformation systems 会计信息系统accountingpolicies 会计政策accountingrecognition 会计确认accounting, accrual 权责发生制accounting, responsibility 会计责任accounting,variable overhead 变动制造费用会计accounting,payable 应付账款accounting,receivable 应收账款accountsreceivables disclosure 应收账款披露accrualaccounting 权责发生制activityanalysis 作业活动分析activitycost driver 作业成本动因activitymethod (variable charge approach) 作业方法（变动法）activity-basedbudgeting(ABB) 作业基础预算法activity-basedcost drivers 作业成本动因activity-basedcosting(ABC) 作业成本法activity-basedmanagement (ABM) 作业管理法activity-basedmanagement, advantages and disadvantages 作业管理法的优势与劣势actualcost 实际成本AIS.See accounting information systems 会计信息系统allocationbase 分摊基础allocationof service department costs 服务部门成本分摊allocationrate, fixed overhead cost 固定间接成本的分摊率allocationrate ,variable overhead cost 变动间接成本的分摊率allocation,direct method 直接法分摊allocation,reciprocal method 交叉分摊法allowancemethod 备抵法allocation,step-down method 按步向下分摊法amortization摊销analysisof variation 差异分析analysisof variation, mix and yiels variances 差异分析，组合和产出差异analysisof variation,price and efficiency variances for direct material inputs直接人工与材料投入的价格与效率差异分析analysisof variation, spending and efficiency variances for variable and fixed overhead变动和固定制造费用的费用与效率差异分析analysisof variation, sales mix variance 销售组合差异分析annualreport 年报applicationsoftware packages 软件包的应用artificialintelligence 人工智能assets资产assuranceservices 保险服务attestationengagement 证明业务audit 审计audit,compliance 合规性审计audit，operational 营运升级authoritativebudget(top-down budget) 权威式（自上而下）预算法authoritativestandard(cost) 权威式标准（成本）automated clearing house(ACH) 自动清算系统Bbackflush costing 及时制造后推成本法balancesheet components 资产负债表要素balancesheet, Pro forma 迷你资产负债表balancedscorecard, example 平衡记分卡例子balancedscorecard, implementing the 平衡记分卡的实施batchprocessing 批量处理benchmarking标杆分析benefits,tangible and intangible 有形和无形收益boardof directors 董事会bondterminology 债券术语bondtypes 债券种类bookvalue method 账面价值法browser(Web)software 浏览器软件budgetbalance sheet 预算资产负债表budgetcommittee 预算委员会budgetcoordinator 预算协调员budgetcycle 预算周期budgetnegotiation 预算商议budgetparticipants 预算参与者budgetperiod 预算期budgetprocess 预算流程budgetproposal 预算提案budgetreview and approval 预算检查与批准budgetrevision 预算修正budgetslack 预算松弛budgetsystems 预算制度budget,authoritative (top-down) 权威式（自上而下）预算budget,capital 资本预算budget,cash 现金预算budget,combined 预算合并budget,cost of goods sold 产品销售成本预算budget,definition of 预算的定义budget,direct labor 直接人工预算budgetdirect materials 直接材料预算budgetemployee benefits 员工福利预算budget,financial 财务预算budget,fixable 弹性预算budget,incremental 增量预算budget,operating 营业预算budget,overhead 间接费用预算budget,participative 参与式预算budget,production 生产预算budget,sales 销售预算budget,selling and administrative expense 销售与管理费用预算budgetstatic 静态预算budgetarycontrol 预算控制budgeting预算编制budgetingprocess experts 预算流程专家budgetingsteps 预算步骤budgeting,characteristics of successful 成功的预算流程特征budgeting,flexible 弹性预算budgets,continuous 连续预算budgets,financial 财务预算budgets,kaizen 包涵改善内容的预算budgets,project 项目预算budgets,strategy and planning 战略与计划预算budgets,zero-based 零基预算businessnetwork 商业网络businessfunctions, support 企业功能，支持businessinformation systems (BIS) 企业信息系统businessintelligence 商业情报businessunit profitability analysis 部门盈利能力分析business-to-business(B2B)e-commerce 企对企商务by-products副产品Ccapacity产能capacityutilizations, master budget 产能利用率总预算capacityutilization, normal 正常产能利用率capacity,practical 实际产能capacity,theoretical 理论产能capitallease 资本租赁capitallease obligation 资本租赁债务capitalstock 股本carryingcost 持有成本cash现金cashbudget 现金预算cashdisbursements 现金支付cashdisbursements (outflows) 现金支付cashdiscounts 现金折扣cashexcess 超额现金cashflow return on investment（CEROI）投资活动产生的现金流量cashflows from operating activities 经营活动产生的现金流量cashreceipts(inflows) 现金收入（流入）cause-and-effectdiagram 因果图center,cost 成本中心center,investment 投资中心center,profit 利润中心center,revenue 收入中心client/servermodel 客户端/服务器系统，客户伺服器combinedbudget 合并预算combinedfinancial statement 合并财务报表committed(sunk) 契约承约（沉没）成本committedcost 契约承约成本commoncost 共同成本commoncost allocation 共同成本分配compensationbalance 补偿余额completed-contractmethod 合同完工法complexity复杂性complianceaudit 合规性审计comprehensiveincome 全面收益comprehensiveincome information 全面收益信息computernetwork system 计算机网络系统concurrentengineering(CE) 并行工程conformance符合conservatism稳健性consignedgoods 寄销货物consolidatedfinancial statement 合并资产负债表contingencies或有事项contingentliability 或有负债continuousbudget 连续预算contributionmargin 边际贡献contributionreporting 贡献报告controlcharts 控制图表control,budgetary 预算控制controllablecost 可控成本controllableprofit 可控利润conversioncost 转换成本corporatecapital(stockholders’ equity) 公司资本（股东权益）costaccounting term 成本会计术语costaccumulation 成本归集costallocation 成本分摊costassignment 成本分配costcenter 成本中心costdriver (allocation base) 成本动因（分摊基础）costdrivers, activity-based 作业成本动因costdrivers, executional 执行性成本动因costdrivers, structural 结构性成本动因costdrivers, volume-based 数量成本动因costflow assumptions 成本流转假设costflow, process costing 分步成本法的成本流转costflows in manufacturing companies 制造业成本流转costflows in merchandising and service companies 商业和服务业成本流转costmanagement 成本管理costobject 成本对象costof goods available for sale or use 可供出售或使用的商品的成本costof goods sold 产品销售成本costof goods sold budget 产品销售成本预算costof quality(COQ)analysis 质量成本分析costpool成本归集costrecovery method 成本回收法coststandards 成本标准coststandards, authoritative 权威式成本标准coststandards, currently attainable当前可实现的标准coststandards, ideal 理想成本标准coststandards, participative 参与式成本标准cost,actual 实际成本cost,carrying 持有成本cost,committed (sunk) 承约（沉没）成本cost,controllable 可控成本cost,conversion 转换成本cost,definition of 成本定义cost,differential 成本差异cost,direct 直接成本cost,fixed 固定成本cost,indirect间接成本cost,indirect labor间接人工成本costindirect materials间接材料成本costnocommitted(flexible)非承约（弹性）成本costnoncontrollable不可控制成本costopportunity机会成本costperiod期间成本costprime 主要成本costproduct产品成本coststep成本步骤costtotal(mixed)总成本（混合成本）costvariable变动成本cost-benefitanalysis成本收益分析cost-benefitratio 成本收益率cost-benefitrelationship成本收益关系costing(actual, normal, standard)实际成本，正常成本，标准成本costing,job order分批成本法costing,process分步成本法costs成本costs,allocation of service department服务部门成本归集costs,historical data for determining用于确定成本的历史数据criticalsuccess, factors关键性成功因素currencyrestrictions货币限制currentliabilities流动负债currentmaturities of long-term debt 本年到期的长期负债currentlyattainable standard (cost)当前可实现的标准customeracquisition获得客户customeroutcome measures顾客成果指标customerprofitability analysis客户盈利能力分析customerretention客户保留customersatisfaction客户满意度customization,application software packages定制应用软件包customscharges and tariffs关税税费及税率Ddatadefinition language (DDL) 数据定义语言datadesign (systems) 数据设计（系统）datadictionary数据字典datamanipulation language (DML)数据操作语言datamining数据挖掘datawarehouse数据仓库database数据库databasemanagement system (DBMS)数据库管理系统databasemanagement system (DBMS) types数据管理系统种类data-drivendecision support system数据决策支持系统debtsecurity债务证券decisionsupport system (DSS)决策支持系统decliningbalance method余额递减折旧法deductibleamount可扣减额deferredtax递延税款deferredtax liability递延所得税负债departmentaloverhead rate部门间接成本分摊率depletion折耗depletionaccounting 折耗会计depositmethod收现营收认列法depreciation折旧derivative衍生金融产品differentialcost差量成本digitalsubscriber line (DSL) 数字用户线directcost直接成本directcost (variable costing)直接成本法（变动成本法）directcutover (conversion/implementation)完全切换（转换/实施directfinancing lease直接融资租赁directlabor budget直接人工预算directlabor, standard costs for 直接人工标准成本directmaterials budget直接材料预算directmaterials inventory直接材料存货directmaterial, standard costs for直接材料标准成本directmethod直接法directprofit直接利润directwrite-off method直接冲销法discontinuesoperation停止经营discretionarycost 酌定成本，任意成本distributedprocessing分散式处理dividends股利dividendspayable应付股利dividends,cash 现金股利dividends,cumulative累计股利dividends,liquidating清算股利dividends,property实物财产股利dividends,scrip 票据股利dividends,stock 股票股利dollar-valueLIFO 金额数据后进先出法DuPontmethod, profitability analysis 杜邦盈利能力分析Eeconomicentity 经济实体economicvalue added (EVA) 经济附加值EDGARdatabase EDGAR数据库effectiveness效果efficiency效果efficiencyvariance效率差异ElectronicData Gathering, Analysis, and Retrieval (EDGAR)system 电子数据手机、分析和检索系统electronicdata interchange (EDI)电子数据交换electronicfunds transfer (EFT)电子资金转帐Elementsof Financial Statements 财务报表要素employeebenefits budget员工福利名预算employeestock ownership plan (ESOP)员工持股计划enterpriseresource planning (ERP) system 企业资源计划（ERP）系统enterpriseresources planning (ERP)企业资源计划（ERP）entity-relationship(E-R) diagram实体－关系图equity(net assets)权益（净资产）equitymethod accounting权益法会计equityshare (stock) options股票期权equivalentunit (EU)约当产量executionalcost drivers执行成本动因executivesupport systems (ESS)高级管理人员支持系统expenses费用expertsystem专家系统，电子智慧系统expropriation征用ExtensibleMarkup Language (XML)可扩展标识语言extraordinaryitem非常项目Ffactoring应收账款代理fatclient (application)原客户端favorablevariance有利差异financialbudget财务预算financialproductivity财务生产力financialreporting resources财务报告资源financialreports, segmented external对外财务报告financialstatement footnotes of disclosures财务报表辅助或披露financialstatement limitations财务报表限制financialstatement user, internal and external财务报表内部和外部使用者financialstatement, pro forma模拟财务报表financialstatements for a manufacturing company 制造企业财务报表financing融资finishedgoods (FG) inventory 产成品存货First-in,first-out (FIFO) costing method先进先出成本法first,first-out (FIFO) method先进先出法fixedcost固定成本fixedcost, committed 已承担固定成本fixedcost, discretionary 酌定固定成本fixedoverhead costs 固定间接成本fixedoverhead variance 固定间接费用差异flexiblebudget 弹性预算flexiblebudget variance 弹性预算差异flexiblebudgeting 弹性预算fullcost (absorption) model 完全（吸收）成本模式fullcosting (absorption costing)完全（吸收）成本法fulldisclosure充分披露fulldisclosure principle充分披露原则functionalcurrency功能货币fuzzylogic模糊逻辑Ggaincontingencies或有利得gains利得gapanalysis差距分析generallyaccepted auditing standards (GAAS)公认审计准则goals,budgets and预算目标goingconcern连续经营的企业goodsin transit在途商业goods,consigned寄销商品goodwill商誉grossprofit (constant gross margin percentage) method毛利法groupand composite methods分类和综合法Hhierarchicaldatabase management system (DBMS) 分级数据库管理系统histogram直接图表historicalcost 历史成本historicaldata for determining costs决定成本的历史数据HypertextMarkup Language (HTML)超文本标识语言Iidealstandards (cost)理想标准if-convertedmethod如果转换法impairment,in value价值损失imputedinterest rate应计利率incomestatement preparation损益表编制incomestatement, multiple-step多步式损益表incomestatement, pro forma模拟损益表incomestatement, single-step单步式损益表income净收益incrementalbudget 增量预算incrementalcost allocation method 增量成本分配法indirectcost间接成本indirectlabor cost间接人工成本informationsystems, management-level管理层信息系统informationsystems, strategic-level战略信息系统innovation创新InsiderTrading and Securities Fraud Enforcement Act of 年内部人交易与证券欺诈执行法案InsiderTrading Sanctions Act of 年的内部交易制裁法案installmentsales method分期付款销售法intangibleassets无形资产intangibles,artistic艺术品无形资产intangibles,contract合同无形资产intangibles,customer客户无形资产intangibles,marketing营销无形资产intangibles,technological技术性无形资产integrateddisclosure整合披露interest-bearingnote计息票据intermediateproduct中间产品Internet互联网Internetbackbone骨干网internetProtocol (IP)互联网协议intranet内联网inventoriablecost产品成本inventory存货inventoryaccounts, manufacturing company制造企业存货帐户inventoryerrors存货误差inventorylevels, determining in process costing分步成本法的存货水平inventorysystem盘存制度inventorysystem, periodic定期盘存制inventorysystem, perpetual永续盘存制inventoryvaluation存货定价inventory,beginning期初存货inventory,direct materials直接材料存货inventory,finished goods (FG)产成品存货inventory,work-in-process (WIP)半成品库存investmentcenter投资中心involuntaryconversion强制性交换Jjoborder costing分批成本法jointproducts联产品just-in-time(JIT) system及时制Kkaizenbudgets 包含改善内容的预算kaizenbudgets, benefits包含改善内容的预算的优点knowledgework systems (KWS)知识工作系统knowledge-levelsystems知识水平体系Llast-in,first-out(LIFO) method 后进先出法lease租赁leveragedlease杠杆租赁liabilities负债liabilities,current 流动负债life-cyclecosting 生命周期成本法LIFOliquidation后进先出清算LIFOreserve后进先出储备localarea network (LAN)局域网localarea network, wireless无线局域网long-termcontracts, losses on长期合同损失long-termplanning长期计划losscontingencies或有损失losses损失lowerof cost or market (LCM) rule成本与市价孰低法Mmainframecomputer 主机managementby exception method 例外管理managementby objectives (MBO)目标管理managementby objective (MBO), benefits目标管理的优点managementdiscussion and analysis (MD&A)管理层论述及分析managementinformation systems (MIS)管理信息系统management-levelinformation systems管理层水平信息系统manufacturingcompany制造业manufacturingcompany, accounting for cost flows in a 制造业成本流转会计manufacturingcompany, cost flows in a 制造业成本流转manufacturingcompany, financial statements for a 制造业财务报表marketexpectations 市场预期marketprice model市场定价模型marketshare 市场份额marketvalue 市值marketvalue added (MVA) 市场附加值marketablesecurities 有价证券masterbudget 总预算masterbudget capacity utilization 产能利用率总预算masterbudget, components总预算要素matching配比materiality重要性materialsresources planning (MRP) 物质资源计划merchandisingcompany 商品企业model-drivendecision support system 模型决策支持系统multiple-stepincome statement 多步式损益表Nnegotiatedprice model 协议价格模型netincome 净利netmarketplace 纯市场netrealizable value (NRV) 可变现净netrealizable value (NRV) for trade receivables应收货款可变现净值netrealizable value (NRV) method可变现净值法networkoperating system (NOS)网络操作系统networktopology局域网network,computer计算机网络neuralnetwork神经系统nominalunit of money名义货币单位noncommitted(flexible) cost未承担（弹性）成本noncontrollablecost不可控成本nonmonetaryassets, exchanges of 非货币性资产交易nontradereceivables非贸易应收账款normalcapacity utilization 正常产能利用率normalcosting正常成本计算notespayable应付票据Oobject-orienteddatabase management system (OODBMS) 面向对象的数据库管理系统off-balance-sheetfinancing 资产负债表表外融资officesystems办公系统online(real-time) processing 在线（实时）处理onlineanalytical processing (OLAP)在线分析处理onlinetransaction processing (OLAP)在线交易处理operatingbudget 营运预算operatinglease 经营性租赁operatingsegment, reporting 营运部门报告operationcosting 营运成本operationalaudit 营运审计operationalproductivity营运生产力operational-levelinformation systems 营运水平信息系统operations 营运operationsand performance goals 营运与业绩目标opportunitycost机会成本overhead间接费用overheadbudget间接费用预算overheadrate, departmental部门间接费用分摊率overheadrate, plant-wide工厂范围内间接费用分摊率Ppacket,data 数据包paid-incapital (contributed capital)实缴资本parvalue stock面值股parallelstrategy (conversion/implementation)平行战略（转换/实施）Paretodiagram帕累托图partialproductivity部分生产力participativebudget (bottom-up or serf-imposed budget)参与式预算法participativestandards (cost)参与式标准（成本）pensionplan退休金计划pensionworksheet退休金计算表performancemeasurement reports业绩评价报告performancemeasures, establishing确立业绩指标performance,evaluating绩效评估periodcost期间成本periodicinventory system定期盘存制periodicity周期性permanentdifference永久性差异perpetualinventory system永续盘存制phasedapproach (conversion/implementation)阶段法physicalmeasure (units-of-production) method（单位产品）实物计量法pilotstudy (conversion/implementation)指引性学习plant-wideoverhead rate工厂范围内间接费用分摊率Point-to-PointTunneling Protocol )PPTP)点对点隧道协议post-saleservice售后服务practicalcapacity实际产能preferredstock优先股pretaxfinancial income税前收入price(rate)variance价格（汇率）差异primecost主要成本proforma balance sheet模拟资产负债表proforma financial statement模拟财务报表proforma income statement模拟损益表proforma schedule of cash disbursements模拟现金支付明细表proforma schedule of cash receipts模拟现金收入明细表proforma statement模拟报表processcosting分步成本法processcosting benefits and limitations分步成本法的优点与局限性processcosting cost flow分步成本法processdesign (systems)流程设计（系统）processexperts, budgeting预算流程专家processing,batch批量加工processing,online (real-time)在线处理（实时）productcost (inventoriable cost)产品成本productprofitability analysis产品盈利能力分析productionbudget生产预算productioncost report生产成本报告productivity生产力productivity,financial财务生产力productivity,operational营运生产力productivity,partial部分生产力productivity,total factor总因素生产力profitcenter利润中心profitabilityanalysis, business unit部门盈利能力分析profitabilityanalysis, customer顾客盈利能力分析profitabilityanalysis, product产品盈利能力分析projectbudgets 项目预算projectbudgets, advantages项目预算的优势promissorynote本票property,plant, and equipment (PP&E)财产、厂房及设备proxysolicitations委任，委任投票请求PublicCompany Accounting Oversight Board (PCAOB)上市公司会计监察委员会purchaseaccounting采购会计Qquality质量qualityassurance (QA)质量保证qualityaudit质量审计qualityfunction deployment (QFD)质量函数配置Rreciprocalmethod 交叉分担法recordingand valuation记录与评估RegulationS-K S-K条列RegulationS-X S-X条列relationaldatabase management system (RDBMS) 关系数据库管理系统relativesales value method相对销售价值法relevantrange相关范围residualincome (RI)剩余收益resourceallocation资源分配responsibilityaccounting责任会计responsibility,assigning责任分配restrictedcash专用现金retailinventory method零售价盘存法returnon assets (ROA)资产回报率returnon equity (ROE)权益回报率returnon investment (ROI)投资回报率revenuecenter营业收入中心revenuerecognition营业收入的确认revenuerecognition and realization营业收入的确认与现实revenues营业收入revenues,unearned of deferred收入，未实现收入或递延收入reversesplit并股reviewservice审查服务rewards,assigning报酬分配rework返工ringnetwork环状网络Ssaleagreement销售协议salewith recourse有追索权的销售salewithout recourse无追索权的销售salesbudget销售预算salesforecast销售预测salespipeline销售渠道salesvalue at split-off method分离点法下的销售价值salesvolume variance销售量差异sales-typelease销售式租赁Sarbanes-OxleyAct of 2002 2002《萨班斯法案》scale规模scrap报废securedborrowing有担保借款securitization证券化segmentmargin部门毛利segmentreporting部门报告sellingand administrative expense budget销售与管理费用预算sensitivityanalysis敏感性分析servercomputer辅助计算机servicecompany服务企业short-termobjectives短期目标single-stepincome statement单步式损益表specificgoods pooled LIFO approach特殊商品后进先出法spoilage废品spoilage,in process costing 分步成本法下的废品spreadsheet电子数据表stand-alonecost allocation method独立成本分配法standardcosting标准成本法standardssources标准来源starnetwork星状网络statementof cash flow example现金流量表实例statementof cash flows现金流量表statementof earnings (income statement)收益表（损益表）statementof shareholders’ equity所有者权益变动表statement,pro forma模拟报表staticbudget静态预算statisticalcontrols统计控制stepcost阶梯成本step-downmethod按步向下分摊法stockoption认股权证straight-linemethod, depreciation直线折旧法strategicbusiness unit (SBU)战略性业务部门（SBU）strategicdecisions战略性决策strategic-levelinformation systems战略性水平信息系统structuralcost drivers结构性成本动因StructuredQuery Language (SQL)结构化查询语言successfulbudgeting成功的预算流程sunkcost沉没成本systemsdesign系统设计systemsdevelopment life cycle (SDLC)系统开发的寿命周期systemsdevelopment life cycle (SDLC), traditional 传统系统开发的寿命周期systems,decision support决策支持系统systems,expert专家系统systems,knowledge work知识工作系统systems,knowledge-level知识水平系统systems,management information管理信息系统systems,office办公系统systems,operational level information营运水平信息系统systems,transaction processing交易处理系统Ttaxliability, corporate 企业纳税义务taxableamount应税金额taxableincome应税所得technology技术temporarydifference暂时性差异theoreticalcapacity理论产能thinclient (application)瘦客户端topmanagement高级管理人员totalcost (mixed cost)总成本（混合成本）totalfactor productivity (TFP)总因素生产力totalquality management (TQM)全面质量管理tradediscounts商业折扣tradereceivables应收账款traditionalsystems development life cycle (SDLC)传统系统开发的寿命周期transactionprocessing system (TPS)交易处理系统transferpricing移转品定价transferpricing models移转品定价模式transferred-incosts转入成本treasurystock method库藏股票法two-stageallocation method 两阶段成本分摊制Uunfavorablevariance 不利差异userinterface design (systems) 用户界面设计Vvaluation,inventory存货计价value-addednetwork (VAN)增值网络variablecost变动成本variablecost model变动成本模式variablecosting变动成本法variablecosting, benefits and limitations变动成本法的优点与局限性variableoverhead costs变动间接成本variableoverhead variance变动间接费用差异varianceanalysis, variations on 差异分析的变化variance,favorable and unfavorable有利和不利差异virtualprivate network (VPN)公司专用内外互联网volume-basedcost drivers数量成本动因Wwarrantsand rights认股权证与权利warrantycosts, accounting for保修成本会计Webbrowser software浏览器软件weighted-averagemethod加权平均法widearea network (WAN)广域网wiretransfer电汇work-in-process(WIP) inventory半成品库存Zzero-basedbudget, strengths零基预算的优势zero-basedbudgeting零基预算zero-interest-bearingnote无息票据zero-interest-bearingnotes payable无息应付票据以上就是管理会计术语中英对照表，应该说已经比较全面了，希望对你有所帮助。
ACCT《Financial Accounting 》Authors: Libby Publisher: McGraw Hill《Financial Accounting: A Global Perspective》Authors: Libby Publisher: McGraw Hill《Introduction to Managerial Accounting》Authors: Brewer Garrison Publisher: McGraw Hill《Managerial Accounting》Authors: Garrison Publisher: McGraw Hill《Cost Accounting: A Managerial Emphasis》Authors: Charles T. Horngren Publisher: Pearson《Intermediate Accounting: IFRS Edition 》Authors: Kieso Publisher: Wiley《Intermediate accounting》Authors: Earl K. Stice, James D. Stice, K Publisher: South-Western/Cengage Learning《Auditing and Assurance Services》Authors: Messier Publisher: McGraw Hill《IFRS Practical Implementation Guide and Workbook》Authors: Mirza Orrell Holt Publisher: Wiley《Modern Introduction to International Law》Authors: Peter Malanczuk Publisher: Routledge《Principles of Accounting 》Authors: WILD,Larson,Chiappetta Publisher: McGraw Hill《Financial Accounting in an Economic Context》Authors: Jamie Pratt Publisher: Wiley《Accounting : What the Numbers Mean》Authors: David Marshall Publisher: McGraw HillECON《Microeconomics》Authors: Parkin Publisher: Pearson《Microeconomics》Authors: Michael Parkin Publisher: Pearson《Macroeconomics》Authors: Olivier Blanchard Publisher: Pearson《Introductory Econometrics A Modern Approach》Authors: Jeffrey M. Woolridge Publisher: Cengage《Managerial Economics and Business Strategy》Authors: Michael R. 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