A
Absorption costing 完全成本法
Accelerated Depreciation Method 加速折旧法Account 科目，账户
Account form 账户式
Account payable 应付账款
Account receivable 应收账款
Accounting 会计
Accounting cycle 会计循环
Accounting equation 会计等式
资产 Assets= 负债 Liabilities + 所有者权益Owner’s Equity
Accounting period concept 会计期间
Accounting system 会计制度
Account payable subsidiary ledger 应付款明细分类账
Accounts receivable analysis 应收账款分析Accounts receivable subsidiary ledger 应收账款明细分类账
Accounts receivable turnover 应收账款周转率Accrual basis accounting 应记制，债权发生制Accrued expenses 应记费用
Accrued revenues 应记收入
Accumulated depreciation 累计折旧
Accumulated other comprehensive income 累计其他综合收入
Activity base drive 作业基础/动因
Activity-based costing ABC 作业成本计算法Adjusted trial balance调整后试算平衡表
Adjusting entries调整分录
Adjusting process调整过程
Administrative expenses general expenses管理费用一般费用
Aging the receivables应收账款账龄分析
Allowance for doubtful accounts 坏账准备Allowance method备抵法
Amortization摊销
Annuity年金
Assets资产
Available-for-sale securities可供出售证券Average inventory cost flow method 平均库存成本流法
Average cost method平均成本法
Average rate of return平均回报率
B
Bad debt expense 坏账费用
Balance of the account账户余额Balance sheet资产负债表
Balanced scorecard平衡记分卡
Bank reconciliation银行存款余额调节表
Bank statement 银行报表
Bond债券
Bond indenture债券契约
Book value账面价值
Book value of the asset资产的账面价值
Boot补价
Break-even point盈亏临界点
Budget预算
Budget performance report预算业绩报告Budgetary slack预算松弛
Budgeted variable factory overhead 预算变量工厂开销
Business企业
Business combination 企业合并
Business entity concept企业主体概念
Business stakeholder企业利益相关者
Business strategy企业战略
Business transaction经济业务
C
Capital account 资本性账户
Capital expenditures资本性支出
Capital expenditures budget资本支出预算
Capital investment analysis资本投资分析
Capital leases资本性租赁
Capital rationing资本分配
Carrying amount账面金额
Cash现金
Cash basis of accounting现金制；收付实现制Cash budget现金预算
Cash dividend现金股利
Cash equivalents现金等价物
Cash flow per share 每股现金流量
Cash flows from financing activities筹资活动现金流量
Cash flows from investing activities投资活动现金流量
Cash flows from operating activities经营活动现金流量
Cash payback period现金回收期
Cash payments journal现金付款日记账
Cash receipts journal现金收款日记账
Cash short and over account现金余缺账户Certified public accountant CPA注册会计师Chart of accounts会计科目表
Clearing account 清理账户
Closing entries结账分录
Closing process结账程序
Closing the books 结账
Common stock普通股
Common-size statement通用报表
Compensating balance 补偿性余额
Comprehensive income全面收益
Consigned inventory 寄售库存
Consignee 收货人承销人
Consignor 发货人寄件人
Consolidated financial statements合并财务报表Contingent liabilities 不确定债务
Continuous budgeting滚动预算
Continuous process improvement 持续过程改进Contra accountor contra asset account抵减账户Contract rate约定利率
Contribution margin 贡献毛益
Contribution margin ratio贡献毛益率
Contribution margin ratio 边际贡献率
Controllable expenses可控费用
Controllable revenues 可控收入
Controllable variance可控差异
Controller主计长
Controlling 管理控制
Controlling account控制账户
Conversion costs加工成本
Copyright版权
Corporation公司
Correcting journal entry 调整分录
Cost成本
Cost accounting system成本会计系统
Cost allocation成本分配
Cost behavior成本性态
Cost center成本中心
Cost concept 成本概念
Cost method 成本法
Cost object 成本对象
Cost of finished goods available 已完工产品的成本
Cost of goods manufactured 产品成本
Cost of goods sold产品销售成本
Cost of goods sold budget产品销售成本预算Cost of merchandise sold商品销售成本：商业企业所销售商品的成本。
Cost of merchandise purchased 产品购买成本
Cost of merchandise sold 销货成本Cost of production report 生产成本报告
Cost per equivalent unit单位约当产量成本
Cost price approach成本价格法
Cost variance成本差异
Cost-volume-profit analysis本－量－利分析
Cost-volume-profit chart本－量－利图
Credit memorandumcredit memo贷项通知单
Credit period 贷款期限
Credit terms 赊销付款条件，信用证条款
Credits 贷记
Cumulative preferred stock累积优先股
Currency exchange rate货币汇率
Current assets流动资产
Current liabilities流动负债
Current position analysis 流动财务状况分析Current ratio流动比率
Currently attainable standards当前可达标准
D
Debit memorandum 借项通知单
Debits借记
debt securities债务证券，债券
decision making 决策，判定;作出判定
Deficiency 亏损
Deficit 亏损
Defined benefit plan 固定收益计划：
Defined contribution plan 固定缴款计划：Depletion 折耗：
Depreciate：贬值
Depreciation 资产等折旧;货币贬值;跌价Depreciation expense 折旧费用
Differential analysis 差异分析
Differential income or less 差别收入或更少Differential cost 差异成本
Differential revenue 差异收入
Differential strategy 差异化战略
Direct labor cost 直接人工成本
Direct labor cost budget 直接人工成本预算
Direct labor rate variance 直接人工工资率差异Direct labor time variance 直接人工工时差异Direct materials cost 直接材料成本
Direct materials price variance 直接材料价格差异Direct materials purchases budget 直接材料采购预算
Direct materials quantity variance 直接材料数量差异
Direct method 直接法：
