西财小整

Intermediate Accounting一、Account title.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持有至到期投资held-to-maturity 交易性金融资产trading可供出售金融资产available-for-sale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股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment 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Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation 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Machinery equipment运输设备Transportation facilities 工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation 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Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate在建工程Construction-in-process 安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project 大修理工程General overhaul project 固定资产清理Liquidation 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商誉Goodwill 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢Wait deal fixed assets loss or income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 acceptance商业承兑汇票Trade acceptance 应付账款Account payable预收账款Deposit received 代销商品款Proxy sale goods revenue应付工资Accrued wages 应付福利费Accrued welfarism应付股利Dividends payable 应交税金Tax payable应交增值税value added tax payable 进项税额Withholdings on V AT已交税金Paying tax 转出未交增值税Unpaid V AT changeover减免税款Tax deduction 销项税额Substituted money on V AT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on V AT出口抵减内销产品应纳税额Export deduct domestic sales goods tax转出多交增值税Overpaid V AT changeover未交增值税Unpaid V AT 应交营业税Business tax payable应交消费税Consumption tax payable 应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building 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 plate tax(VVULPT) payable应交个人所得税Personal income 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 advance 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一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans 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一年内到期的长期应付Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year一年后到期的专项应付Long-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接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency 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利润归还投资Profits capitalizad on return of investment利润Profits 本年利润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 business expansion提取职工奖励及福利基金Withdrawal staff and workers'' bonus and welfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payab转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)未分配利润Undistributed profit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 allowance 补贴Bonus 外保劳务费Outsourcing fee福利费Employee benefits/welfare 会议费Coferemce 加班餐费Special duties市内交通费Business traveling 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 printing 运费Transpotation保险费Insurance premium 支付手续费Commission 杂费Sundry charges折旧费Depreciation expense 机物料消耗Article of consumption劳动保护费Labor protection fees 季节性停工损失Loss on seasonality cessation 劳务成本Service costs 损益类Profit and loss 收入Income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 revenue 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Reimbursement of income tax 其他收入Other revenue投资收益Investment income 短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans 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 income 现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income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主营业务税金及附加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Increment tax on land value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Consignment commission charge运杂费Transpotation 保险费Insurance 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 allowance差旅费Travelling expense 工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare 职工教育经费Personnel education待业保险费Unemployment insurance 劳动保险费Labour insurance医疗保险费Medical insurance 会议费Coferemce聘请中介机构费Intermediary organs 咨询费Consult fees 诉讼费Legal cost业务招待费Business entertainment 技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation 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 expense 汇兑损失Foreign exchange loss各项手续费Charge for trouble 各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure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 intangible assets固定资产盘亏Fixed assets inventory loss 债务重组损失Loss on arrangement罚款支出Amercement outlay 所得税Income tax以前年度损益调整Prior year income adjustment二、Concept.1、Event. A happening of consequence. An event generally is the source or course of changes in assets, liabilities, and equity. Events may be external or internal.2、Transaction. An external event involving a transfer or exchange between two or more entities.3、Account. A systematic arrangement that shows the effect of transactions and other events on a specific element(asset, liabilities, and so on). Companies keep a separate account for each asset, liability, revenue, and expense, and for capital(owners’ equity).4、Real and nominal accounts. Real (permanent) accounts are asset, liability, and equity accounts; they appear on the balance sheet. Nomianl (temporary)accounts are revenue, expense,and dividend accounts; except for dividends, they appear on the income statement. Companies periodically close nominal accounts; they do not close real account s.5、Ledger. The book (or computer printouts) containing the accounts. A general ledger is a collection of all the asset, liability, oweners’ equity, revenue, and expense accounts. A subsidiary ledger contains the details related to a given general ledger account.6、Journal.The “book of original entry”where the company initially records transactions and selected other events. Various amounts are transferred from the book of original entry, the journal, to the ledger.7、Posting. The process of transferring the essential facts and figures from the book of original entry to the ledger accounts.8、Trial balance. The list of all open accounts in the ledger and their balances. The trial balancetaken immediately after all adjustments have been posted is called an adjusted trial balance. A trial balance taken immediately after closing entries have been posted is called a post-closing or after-closing trial balance. Companies may prepare a trial balance at any time.9、Adjusting entries. Entries made at the end of an accounting period to bring all accounts up to date on an accrual basis, so that the company can prepare correct financial statements.10、Financial statements. Statements that reflect the collection, tabulation, and final summarization of the accounting data. Four statements are involved: (1) The balance sheet shows the financial condition of the enterprise at the end of a period.(2) The income statement measures the results of operations during the period. (3) The statement of cash flows reports the cash provided and used by operating, investing, and financing activities during the period. (4) The statement of retained earnings reconciles the balance of the retained earnings account from the beginning to the end of the period.11、Closing entries. The formal process by which the enterprise reduces all nominal accounts to zero and determines and transfers the net income or net loss to an owners’ equity account. Also known as “closing the ledger,”“closing the books,” or merely “closing”.12、Revenues. Inflows or other enhancements of assets of an entity or settlements of its liabilities during a period from delivering or producing goods, rendering services, or other activities that constitute the entity’s ongoing major or central operations.13、Expenses. Outflows or other using-up of assets or incurrences of liabilities during a period from delivering or producing goods, rendering services, or carrying out other activities that constitute the entity’s ongoing major or central operations.14、Gains. Increases in equity (net assets) from peripheral or incidental transactions of an entity except those that result from revenues or investments by owners.15、Losses. Decreases in equity (net assets) from peripheral or incidental transactions of an entity except those that result from expenses or distributions to owners.16、Operating sectio n. A report of the revenues and expenses of the company’s principal operations.(a)Sales or revenue section.A subsection presenting sales, discounts, allowances, returns, and other related information. Its purpose is to arrive at the net amount of sales revenue.(b)Cost of goods sold section. A subsection that shows the cost of goods that were sold to Selling expenses. A subsection that lists expenses resulting from the company’s efforts to make sales. (c)Administrative or general expenses. A subsection reporting expenses of general administration.17、Nonoperating section. A report of revenues and expenses resulting from secondary or auxiliary activities of the company. In addition, special gains and losses that are infrequent or unusual but not both are normally reported in this section. Generally these items break down into two main subsections:(a)Other revenues and gains. A list of the reveues earned or gains incurred, generally net of related expenses, from nonoperating transactions.(b)Other expenses and losses. A list of the expenses or losses incurred, generally net of any related incomes, from nonoperating transactions.18、Income tax. A short section reporting federal and state taxes levied on income from continuing operations.19、Discontinued operations. Material gains or losses resulting from the disposition of a segmentof the business.20、Extraoriginary items. Unusual and infrequent materia gains and losses.21、Earnings per share.22、Asset s. Probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events.23、Liabilities. Probable future sacrifices of economic benefits arising from present obligations ofa particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events.24、Equity. Residual interest in the assets of an entity that remains after deducting its liabilities. In a business enterprise, the equity is the ownership interest.25、Bank overdrafts occur when a company writes a check for more than the amount in its cash account.三、New words.Underlying 为······的基础Technique 技巧Disclosure 披露Format 格式Receivable 应收账款Recognition 确认Accounts Receivable 应收账款Notes Receivable 应收票据Disposition 处置Presentation and analysis 描述与分析Inventory 存货Cost-basis approach 成本法Physical goods 实物资产实体资产Cost flow assumption 发出存货的计量成本流转假设Retail inventory method 零售价盘存法Gross profit method 毛利法Plant assets 固定资产Property 财产Equipment 设备Depreciation折旧Impairment减值，损失Intangible assets无形资产Contingency偶然性意外事件或有事项Gain contingency 或有收益Loss contingency 或有损失Bonds payable 应付债券Ratings 等级等级评价Discount 折价Premium 溢价保险费奖金额外费用Effective- interest method 实际利率法Treasury bonds国库券Extinguishment 消失偿清Note payable 应付票据Face value 面值Mortgage notes payable 抵押应付票据Off-balance-sheet financing 表外筹资Corporate form 法人的形式Corporate capital 法人资本公司资本Preferred stock 优先股Dividend policy股利政策Debt securities债务证券Held-to maturity securities持有到期证券Available-for-sale securities 可出售债券Trading securities交易性交融资产交易证券Equity securities 权益债券权益性证券Holding持有Less than 小于More than 多于Categories分类类别Controversy争议争论Net operating losses 净营运损失indirect versus direct method 间接法与直接法adjustment similar to depreciation 类似折旧的调整postretirement benefit costs 退休后福利成本stock option 股票期权职工优先认股权Enron 安然Global Crossing 环球电讯Kmart 美国零售商WorldCom世界通讯公司，美国第二大长途电话公司Williams Cos. 威廉姆斯公司天然气管道运营商Xerox 施乐美国办公设备制造公司；用静电复印法复印SEC 证券交易公司Scrutinized 详细检查的；审核Share price股价Substantially 实质上大体上充分地Punish 惩罚严厉对待Quality 质量品质In doubt 可怀疑的不能肯定的Scandal 丑闻流言蜚语诽谤公愤Pay 工资Irregularity 不规则Enronitis 安然症候群At one point 一度，在某一时刻Derivative securities 衍生证券金融衍生品Oversight 监督body主体Profession职业Completeness 完整性General Electric 通用电气Come out 出现Sloppy 草率的粗心的Fraudulent 欺骗性的不正的Indelible 难忘的擦不掉的Impose 利用施加影响加强Matter 要紧Significant cost 重大的代价ResultCapital allocation 资本分配Party 派对党派Expectation gap 期望差Interested party 相关方关联方Culminate 使结束使达到高潮（顶点）Other than 不同于Supplementary schedule 补充的编制目录Authoritative pronouncement 权威声明Voluntarily 自愿地Thrive 兴旺繁荣Ford 福特汽车公司Channel 引导开通道resource 信道资源Grant 同意授予允许拨款credit 贷款pounding 重击take a beat 受打击Wall Street Journal 华尔街日报Woe 悲痛灾难Krispy Kreme美国大型甜甜圈连锁品牌，也是美国第二大甜甜圈食品店Oust 驱逐Amid 在期间Nortel 北电网络公司IT公司Flub 失策瞎搞AIG (American International Group)美国国际集团跨国金融与保险take issue with 有异议PNC (Pittsburgh National Corporation) 美国金融服务集团Residual 剩余Remain 剩余，留下来Sacrifice 牺牲Deduct 扣除，减去Conversion 转换Render 提供Nonowner 非所有人Circumstance 事件Enhancement 增加Inflow 流入，流入物Settlement 结算，解决，处理，交割Deliver 交付，移交Constitute 组成，构成Ongoing 不间断的，进行的Incurrence 招至，遭受，引发Equity 股东权益Peripheral 外围的，次要的Incidental 偶然事件，附带的Adelphia 美国通讯公司Blurred 含混不清，玷污Pay for 赔偿Chef 厨师，大师傅Benefitted 对有利，有利的Insider 内部人Sort out 挑选出，分类Commitment 承诺Implication 含义Liquidation 清算Permanence 持久，永久Label 标注Priority 优先Imminent 即将到来的Inapplicable 不适用的，不相干的Bulletin Board System BBS电子布告栏dot-come 网络公司tout 招揽顾客toute 吹捧unique offers by users 独一无二的企图用户采用的materialize 实现application 应用heady 令人头晕的draw 吸引qualitative 质的，定性的constitution 章程，宪法fundamental 基本原理，基本原则prescribe 规定，开药方soundly 健全地完善地issue 发布，发行（债券）over 从头到尾confidence 信任comparability 可比性相似性redeem 赎回，兑换，补偿maturity 到期amortize 分摊redemption 赎回偿还practitioner 从业者，开业者highlight 突出，强调restore 恢复，复原Sarbanes-Oxley Act 萨班斯法案provision 条款，规定principle-based 原则导向的rule-based 规则导向的pursuant 依据的，根据，依照numerous 许多controversy 争论，辩论converge 聚合，集中于一点present 提出，呈现examine 检查incorporated 合并的implementation 实现，履行Hollywood 好莱坞Periodicity 周期性，频率Then-existing 当时存在的Motion picture 电影Studio 工作室，制片厂Capitalized 资本化的Overstate 夸大Amortize 摊销No more than 至多，仅仅Expense 花费，开支，收取费Overhead 管理费用，间接费用Charge off 冲销In response to 回答，对有反应Conservative 保守的，守旧的Materiality 重要性Take –back 撤销Compliance 顺从，服从Expertise 专门知识，专门技术，专家意见Examine 检查，检测Claim 提出要求，要求，要求权Narrow 有限的，勉强的，狭窄的Refer to as 把当做，作为······Competence 胜任Assume 假定Building blocks积木，构件，基础材料Pepsi 百事可乐Alternative 可供选择的，二中择一的，替代物Inferior 差的，下等的Inform 告诉，通知Interim 中间的，中间时期的Bearing 关系，方位，举止Prior 优先的，在前的Expectation 期望Verifiable 可证实的，可检验的Representation 代表，表示Bias 偏见，偏爱Factual 事实的Content 内容，容量，满意的Render 提出，实施，Description 类型，说明书，描述Favor 喜欢，好感Overriding最重要的，高于一切的Suppress 抑制，镇压Lawsuit诉讼，诉讼案件File 把······归档Analogy类比，类推Fix 注视，固定Boxing 拳击Wrestling match 摔跤比赛，使劲移动Rig 装备，服装，装扮，装上索具Valid 有效的，正当的Prefer 喜欢，宁愿Explanatory 解释的，说明的Newswire新闻专线Pro-forma 赞成福马Accentuate 强调，重读Payroll tax 工资税stuff 塞满，处理，吃饱Reconcile使一致，使和解，使顺从Jargon 行话，属于Leased 租用的Articulation接合，关节Economic entity 经济实体会计主体Going concern 持续经营Monetary unit 货币单位，货币计量Periodicity 会计分期，周期Identify with 等同于Accountability 责任，有责任，义务Distinct from 与不同Dictate 指示，控制，支配，口述DaimlerChrysler 汽车公司Outperformed 胜过，做的比好Segregation 分离Solely 独自地Division 部门Legal entity 法律实体Subsidiary 子公司，附属的，附属机构Remain 剩余，留下来Sacrifice 牺牲Deduct 扣除，减去Conversion 转换Render 提供Nonowner 非所有人Circumstance 事件Enhancement 增加Inflow 流入，流入物Settlement 结算，解决，处理，交割Deliver 交付，移交Constitute 组成，构成Ongoing 不间断的，进行的Incurrence 招至，遭受，引发Equity 股东权益Peripheral 外围的，次要的Incidental 偶然事件，附带的Adelphia 美国通讯公司Blurred 含混不清，玷污Pay for 赔偿Chef 厨师，大师傅Benefitted 对有利，有利的Insider 内部人Sort out 挑选出，分类Commitment 承诺Implication 含义Liquidation 清算Permanence 持久，永久Label 标注Priority 优先Imminent 即将到来的Revenue recognition principle 收入确认原则p31Stage 阶段Upon receipt of 一收到，在收到后Installment-sale 分期付款销售No take-back！不能撤回收入确认例子Lucent Technologies 朗讯科技公司Distributor 经销商Erase 抹去擦去Provision 供应品，条款Slash 猛砍，削减Outlook 展望，观点，景色Hollywood Accounting 好莱坞的会计费用确认例子Expense 被花掉，向······收取费用Studio 制片厂，工作室，演播室Overhead 间接费用Incurred 遭受，发生，赔偿所受损失Columbia tri-starParamount Pictures派拉蒙影业公司Justi fied 有正当理由的，合乎情理的Charge 计入账，索要费用Dumping ground 垃圾堆积场Rational 合理的Defer 推迟，延迟rated 定价，估价Identifying 识别Recording 记录Journalizing 日记账分录，把记入日记账Posting 过账Trial balance 试算平衡表Adjusting entries 调整分录Adjusted trial balance 调整后的试算表Preparing financial statements 财务报表准备Closing 结账Post-closing trial balance 结账后试算表Reversing entries 转回分录Terminology 术语Disseminates 传播Various 各种各样的Shape 形成，形状Engage 从事Handle 处理Volume of data 数据的量In response to 回应，回答Renewed更新的Outstanding未偿还贷款Optional 随意的Disposition处置Long island railroad 长岛铁路公司美国Commuter经常乘公共车辆往返者Bill 把···登入账，给发提货单Payable应付的Redemption 赎回，偿还FFT Marketing Fast Filter Processor快速过滤处理器Convenience store 便利店Faulty 有错误的Fuel 燃料Payables应付款City of Cleveland 克利夫兰Dysfunction功能紊乱，失调，机能障碍Impression 印象，影响Costing taxpayer 花费纳税人Treasurer 财务主管Ignorance of 无知，愚昧Coffer 资金Conversion 转换，金融兑换Fouled up 污染Municipal bond rating 市政债券等级Rest on 依赖Nominal 名义上的，票面的，形同虚设的General Journal 日记总账General Ledger 总分类账Original entry 原始记录，原始分录Subsidiary Ledger 日记账，明细分类账Open account未结清的账户，往来账户Tabulation 制表Summarization 概要，摘要，综述Retained earnings 留存收益Reconcile 使一致Closing Ledger 结账Double –entry bookkeeping 复试记账原理Double –entry accounting systemDual 双重的Entry account 登帐，记账Accuracy 准确性Debit 借方Credit贷方Make up Diagram 图表Fundamental 基本原理Equation 方程式Equality 相等Perez inc.领英是全球最大的职业社交网站Disburse 支付Secretarial wage Promissory note 期票（即期或远期），本票Delivery van 厢式货车Ownership 所有权Less 减去Paid- in capital 投入资本，实收资本Proprietorship 独资企业，所有权Partnership 合伙企业withdrawal 取款relate 叙述Drawing account 取款账户，预支账户capital account 资本性账户track跟踪accrual 应计项目，权责发生制worksheet 工作底稿tutorial 指导，个别指导，教程sequence 顺序发生的事件，顺序，续发事件start over 重新开始personal 个人的managerial 管理的sophisticated 高级的，经验的，复杂的if only 只要definition 定义supplemental 补充的，附注的Stamford 斯坦福德cityInitiate 新成立，开始Tax Hike 税负增加hike提高，上升Sacrifice 牺牲Charitable 慈善事业的，慷慨的，仁慈的Charitable contribution 慈善行捐款Distribution 分配Casualty 意外的Theft 盗窃Receptiveness 接受能力View as 认为T-account T型账户In addition to 除......之外Chronologically 序时地，按时间的先后顺序Ref. reference 参考Intraperiod tax allocation 期内所得税分摊Condensed income statement 简明损益表Discontinued operation 停止经营Correction 修正，改正Wall Street 华尔街Dividend 股息write-off 注销fall into 分成diversified 多样化的portfolio 证券投资组合folio 对开纸，一页，页码；对开的Inc. 有限公司incorporatedStandards &Poor 500's 标准普尔500Put a different spin 旋转，疾驰Pro forma 形式上的，预计Deflect attention from 转移注意力从…….Flect 弯曲Compensation 补偿Amortization 摊销，分期偿还Impairment charge 减值损失Creditworthy 信誉卓著的Translate into 转化成Correlation 关联，相关Segregate from 分离Nonrecurring 一次性的，不重现的Recurring 循环的Arguably 可争辩地，可论证地Compare …to…把比作Warranty return 保证金返还Incentive 动机，刺激Override 推翻Erode 腐蚀，侵蚀Manipulation 操纵，控制Integrity 正直，真实，完整Lose out 失败，输掉，亏本Illusion 幻觉，错觉Smooth out 平滑Bump 堆积物bumps of earningsBoost 增加，助推，促进；偷盗；宣扬Popping 炸开cork瓶塞Cookie jar 饼干罐Heighten 提高，增强Scrutiny 详细审查，细看，监视Stash away 藏匿Excess profit 超额利润Plummet 骤然下跌，直线下降Peripheral 次要的，外围的Drawback 缺点Evident 明显的Net worth check 净值测试Tax return 纳税申报，税收策划Single-stepmultiple-step多步骤reversal 逆转，反转，大逆转contend 主张，为…. 而斗争immediate 直接的，立即的intermediate 中间的，媒介component 组成auxiliary 辅助的,附属机构break down into分解成levy 征收，征兵，征税levy on 课征occupancy 居住，占有publicity 公开，宣传Alterra healthcare 欧特拉保健公司owens corning 欧文斯科宁（欧洲节能市场的领跑企业）intuit inc 直觉软件公司mack trucks inc 麦克卡车公司abbott laboratories 雅培公司（主要经营制药，财富500强公司之一）Weyerhaeuser惠好（公司名，财富500强公司之一，总部所在地美国，主要经营林产品纸品）knight ridder 奈特里德（Knight Ridder）公司Motorola 摩托罗拉（美国主营电子的公司）mattel inc 美泰公司pepsico 百事可乐公司（财富500强公司之一）Halliburton 哈利伯顿（财富500强公司之一，总部位于美国）the great atlantic & pacific tea company 大西洋和太平洋茶叶公司Quanex Corporation 夸奈克斯公司scientific products inc 科技产品公司chesapeake corporation 美国杰森公司yum! brand inc 百胜品牌公司ford motor company 福特汽车公司international paper 国际纸业公司alberto-culver inc 雅涛公司consolidated papers company 综合论文公司willamette industries 威拉米特河工业telemarketing inc 电话销售公司nestor company 内斯特公司solvency 偿付能力elapse 消逝slash vt. 猛砍；鞭打；严厉批评；大幅度裁减或削减Georgia 乔治亚州Timber n. 木材；木料Warehouse n. 仓库；货栈；大商店Warranty n. 保证；担保；授权；（正当）理由Residual adj. 剩余的；残留的Subclassification . 子分类Intent n. 意图；目的；含义adj. 专心的；急切的；坚决的Fiberboard n. 纤维板；木丝板Portfolios（portfolio的复数）；证券投资组合，档案；文件夹Installment 分期付款Pulp n. 纸浆；果肉；黏浆状物质Newsprint 新闻用纸containerboard 硬纸板speculation n. 投机；推测；思索；投机买卖sinking fund [金融] 偿债基金plant expansion fund工厂扩充基金surrender value of life insurance 人寿保险退保金额reacquire 回购Amortize vt. 摊销（等于amortise）；分期偿还Timberland n. 林地；用材林地Deplete vt. 耗尽，用尽；使衰竭，使空虚Liens n. [经] 留置权；扣押权（lien的复数）Refinance vt. 再供…资金；再为…筹钱Buffer n. 缓冲区；缓冲器，减震器Vendors n. 供应商，销售商（vendor的复数）dot-com n. 网络公司；商业域名collateral n. 抵押品；[法] 担保品；旁系亲属consignment n. 委托；运送；托付物squeeze n. 压榨；紧握；拥挤；佣金curtail vt. 缩减；剪短；剥夺…特权等erode vt. 腐蚀，侵蚀Covenants n. 条款，契约（covenant复数）；约定事项Premium n. 保险费，额外费用；奖金Doubtful account 呆账debentures n. 信用债券（debenture的复数）covenant n. 契约，盟约；圣约；盖印合同Chesapeake n. 切萨皮克（美国城市）Maintenance n. 维护，维修；保持；生活费用Mandate vt. 授权；托管Tabular adj. 扁平的；列成表格的Derivative adj. 派生的；引出的Pertinent adj. 相关的，相干的；中肯的；切题的Arrear n. 欠款，逾期债款；待完成的工作Succinct adj. 简洁的；简明的；紧身的Dilute adj. 稀释的；淡的cross-reference n. 互相参照；交叉引用Redeem 偿还Amortization n. [会计] 分期偿还Redemptions n. 赎回（redemption的复数）；补救；[金融] 偿还cash crunch现金危机obsolete adj. 废弃的；老式的coverage ratio偿债能力比率free cash flow净现金流discretionary adj. 任意的；自由决定的Jeopardy n. 危险（被告处于被判罪或受处罚的）危险境地Stunning 极好的，震耳欲聋的，令人眩晕的Doughnut 油炸圈饼Glamour 魅力的，迷人的Alleged 宣称，断言Sound 健康的，合理的Financially 财政上，金融上Throw off 抛弃Rating agency 评级机构Deteriorating 恶化的Regard 注意Liquidity 流动性solvency 偿债能力financial flexibility 弹性elapse 流逝，消逝amazon 亚马孙interest and principal 利息和本金finance expansion 供给扩张经费setback 挫折grounded 有充足理由的terrorist attack 恐怖袭击vulnerable 易受袭击的infamouse 名声狼藉的，可耻的slashed 削减file 列入行列delta airline 达美航空delta 三角洲substantial 大量的，实质的distress 危难，贫困consecutive 连续的Dell 戴尔公司Intel 英特尔公司Superiority 优越性If at all如果某事是真会发生，如果某人真要做某事的话Subtotal 小计Informative 信息量大的，有益的Discourage 阻止，不鼓励Group 把......分组Implication 含义Separate from 把和分开Walgreens 沃尔格林美国最大的连锁药店Capital stock 股本Additional paid-in capital 资本公积，附加资本Departure 违背Interpretation 解释Intent 意图，目的Arbitrary 武断的Caption 标题Excerpt 引用，摘录Due 到期的Collateral抵押品，担保品Owens Corning 欧文斯科宁节能企业Securities 有价证券Pending 悬而未决的Asbestos 石棉Consolidated统一的，巩固的Intuit Corporate noteAffiliate隶属机构Allowance for uncollectible accounts 坏账准备Nortel 北电网络公司Slashed 削减Diverse 不同的，多种多样的Negotiable instrument 可转换票据，流通票据Money order 邮政汇票，汇兑Certified check 保兑支票Cash’s check 现金支票Personal check 个人支票Bank draft 银行汇票Savings account 储蓄账户Money market fund 货币型基金Money market savings certificates 货币性储蓄券Certificates of deposit （CDs）存款证Penalties 处罚Privilege 特权Postdated checks 远期支票Travel advances 出差预借款Susceptible 易受影响的Diversion 转移Cash on hand 库存现金Barter 物物交换Coinage 硬币Stuff 塞满Conduct 实施Treasury bill 短期国库券Commercial paper 商业票据Merit 值得Petty cash 零用现金，小额备用金Disbursement 支出，支付Plant expansion 工厂扩建compensating balances 补偿性存款额Fall short 不足，不符合标准Sears 西尔斯公司名称Logitech 逻辑科技瑞士公司鼠标之冠全球Markdown 减价Warning flag 警告旗Shelf stock 货架Get pay 获得支付Commitment 承诺Ending inventory 期末存货Conventional method 传统的方法Departure from 违背Obsole 过期的scence 外景Obsolescence 过时，陈旧Write down 减低账面价值Lower-of-cost-or -martek 成本与市价孰低法Excess 过量Reproduce 再生产Calculator 计算器，小算盘Conservative 保守的Subtract from 减去Cost of completion and disposal 完工和处置成本Overstate 夸大Understate 缩小，少说Shopworn 陈腐Staple 订书机，主要产品，主要的，把分级，钉住Staples 史泰博美国办公用品公司Make sense 言之有理，讲得通，有意义Make no sense毫无意义Deter 阻止，制止Graphically 生动地，轮廓分明地，活灵活现地Deteriorated 恶化的Designated 指定的，认定的Frozen冷冻的Canned 罐装的Spinach 菠菜Carrots 红萝卜Cut beans 切豆Peas 豌豆四、Abbreviation.GAAP. Generally accepted accounting principles 公认会计准则SEC. Secruties and exchange commission 美国证券交易委员会AICPA. American institute of certified public accountants 美国注册会计师协会FASB. Financial accounting standards board 财务会计准则委员会。