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中英文詞匯對照表

A

Above-the-line items 線(xiàn)上項目

Absences, compensated 缺勤，帶薪假期

Absorption costing 完全成本法

Absorption costing income statement 完全成本法下的損益表

Accelerated depreciation method 加速折舊法

Account(s) 賬戶(hù)；會(huì )計科目

analyzing and summarizing transactions in    在賬戶(hù)中分析和總結經(jīng)濟業(yè)務(wù)

analyzing    分析性賬戶(hù)

balance of    賬戶(hù)余額

cash short and over    現金余缺賬戶(hù)

characteristics of    賬戶(hù)的特點(diǎn)

chart of    會(huì )計科目表

clearing    清理賬戶(hù)

contra or contra asset 抵減或資產(chǎn)抵減賬戶(hù)

controlling    控制賬戶(hù)

estimate of uncollectible    壞賬估計

expanded chart of    擴充的會(huì )計科目表

fees earned on    服務(wù)收費

income statement    損益表賬戶(hù)

normal balances of    賬戶(hù)的正常余額

other    其他賬戶(hù)

real    實(shí)賬戶(hù)

statement of    賬單

temporary or nominal    臨時(shí)性賬戶(hù)或虛賬戶(hù)

usefulness of    賬戶(hù)的有用性

Account form 賬戶(hù)式

Account payable 應付賬款

Account receivable 應收賬款

Accounting 會(huì )計；會(huì )計學(xué)

differences between managerial and financial 管理會(huì )計與財務(wù)會(huì )計的區別

double-entry 復式會(huì )計

financial and managerial 財務(wù)會(huì )計與管理會(huì )計

financial 財務(wù)會(huì )計

management    管理會(huì )計

managerial 管理會(huì )計

private    內部會(huì )計；私營(yíng)企業(yè)會(huì )計

profession of    會(huì )計職業(yè)

public    公共會(huì )計

responsibility    責任會(huì )計

Accounting cycle 會(huì )計循環(huán)

for a merchandising business    商業(yè)企業(yè)會(huì )計循環(huán)

Accounting equation 會(huì )計恒等式

business transactions and    經(jīng)濟業(yè)務(wù)與會(huì )計恒等式

Accounting fields, specialized 會(huì )計領(lǐng)域，專(zhuān)門(mén)會(huì )計領(lǐng)域

Accounting for 會(huì )計

bond investments 債券投資的會(huì )計處理

bonds payable 應付債券的會(huì )計處理

cost centers, responsibility 成本中心會(huì )計，成本中心責任會(huì )計

depreciation 折舊會(huì )計

dividends 股利的會(huì )計處理

exchanges of similar fixed assets,

review of 相似固定資產(chǎn)交換的會(huì )計處理，相似固定資產(chǎn)交換會(huì )計處理的回顧

exchanges of similar fixed assets, summary illustration 相似固定資產(chǎn)交換的會(huì )計處理，總結——相似固定資產(chǎn)交換的會(huì )計處理

investments in stocks 股票投資的會(huì )計處理

limited liability corporations 有限責任公司的會(huì )計處理

merchandise transactions,

illustration of    商品交易會(huì )計，商品交易會(huì )計介紹

notes receivable 應收票據的會(huì )計處理

partnerships 合伙企業(yè)的會(huì )計處理

profit centers, responsibility 利潤中心會(huì )計，利潤中心責任會(huì )計

uncollectibles, allowance method    壞賬會(huì )計，壞賬會(huì )計處理的備抵法

uncollecubles, direct write-off method of    壞賬會(huì )計，壞賬會(huì )計處理的直接注銷(xiāo)法

Accounting in business, role of 商業(yè)中的會(huì )計，會(huì )計在商業(yè)中的角色

Accounting information and the stakeholders of a business 會(huì )計信息與企業(yè)利益相關(guān)者

Accounting period concept 會(huì )計期間概念

Accounting principles(GAAP), generally accepted 公認會(huì )計原則

Accounting principles, changes in 會(huì )計原則，會(huì )計原則變更

Accounting rate of return 會(huì )計回報率

Accounting system(s) 會(huì )計系統；會(huì )計制度

basic    基本會(huì )計系統

computerized    電算化會(huì )計系統

cost    成本會(huì )計系統

for merchandisers    商業(yè)會(huì )計系統

for payroll and payroll taxes    工資和工資稅會(huì )計系統

manual    手工會(huì )計系統

Accounting system overview, cost 會(huì )計系統概述；成本會(huì )計系統概述

Accounting treatments of contingent liabilities 或有負債的會(huì )計處理

Accounts for a periodic inventory system, chart of 定期盤(pán)存制賬戶(hù)

   定期盤(pán)存制會(huì )計科目表

Accounts payable 應付賬款

Accounts payable control and subsidiary ledger 應付賬款控制和明細分類(lèi)賬

Accounts payable subsidiary ledger 應付賬款明細分類(lèi)賬

Accounts receivable 應收賬款

aging of    應收賬款賬齡分析

Accounts receivable analysis 應收賬款分析

Accounts receivable control and subsidiary ledger 應收賬款控制和明細分類(lèi)賬

Accounts receivable subsidiary ledger 應收賬款明細分類(lèi)賬

Accounts receivable turnover 應收賬款周轉率

Accrual basis 應計制；權責發(fā)生制

Accruals 應計收入或費用

deferrals and    遞延和應計收入或費用

Accrued assets 應計資產(chǎn)

Accrued expense(s) 應計費用

Accrued expenses payable 應計應付費用

Accrued fees 應計收費

Accrued liabilities 應計負債

Accrued revenues 應計收入

Accrued wages 應計工資

Accumulated depreciation 累計折舊

Accumulated other comprehensive income 累計其他全面收益

Acid-test ratio 速動(dòng)比率；酸性測試比率

Acquiring fixed assets, stages of 獲取固定資產(chǎn)，獲取固定資產(chǎn)階段

Activity base(s) 作業(yè)基礎

Activity base product cost calculations 作業(yè)基礎產(chǎn)品成本計算

Activity base usage quantities, estimated 作業(yè)基礎耗用量，估計作業(yè)基礎耗用量

Activity driver{s) 作業(yè)動(dòng)因

Activity rates 作業(yè)率

Activity-based costing (ABC), 作業(yè)成本計算法

Adjusted trial balance 調整后試算平衡表

Adjusted trial balance columns 調整后試算平衡表欄

Adjusting and closing entries 調整分錄和結賬分錄

Adjusting entries 調整分錄

ledger with    分類(lèi)賬調整分錄

recording    記錄調整分錄

Adjusting process 調整過(guò)程

Adjustment process, summary of 調整過(guò)程，調整過(guò)程總結

Adjustments, summary of basic 調整，基本調整總結

Adjustments columns 調整欄

Adjustments to net income- indirect method 凈收益調整－間接法

Administrative expenses 管理費用

Affiliated companies 聯(lián)營(yíng)公司；附屬公司

Aging of accounts receivable 應收賬款賬齡分析

Aging the receivables 應收賬款賬齡分析

Allocating income taxes 分配所得稅

Allocation, cost 分配，成本分配

Allocation base 分配基礎

Allowance, purchase 折讓?zhuān)徹浾圩?/span>

Allowance account, write-offs to 備抵賬戶(hù)；備抵賬戶(hù)注銷(xiāo)

Allowance method 備抵法

Allowance method of accounting for uncollectibles 壞賬會(huì )計處理的備抵法

Alternate entity characteristics, comparison 不同實(shí)體特征，不同實(shí)體特征的比較

Alternate entity forms, equity reporting for 不同實(shí)體形式，不同實(shí)體形式的權益報告

Alternative financing plans, effect of 可選擇的籌資計劃，可選擇籌資計劃的效果

Amortization 攤銷(xiāo)

(bond investments)    （債券投資）

effective interest rate method of     攤銷(xiāo)的實(shí)際利率法

of discount by the interest method     實(shí)際利率法下折價(jià)的攤銷(xiāo)

of discount on bonds payable     應付債券折價(jià)攤銷(xiāo)

of premium by the interest method     實(shí)際利率法下溢價(jià)的攤銷(xiāo)

of premium on bonds payable     應付債券溢價(jià)攤銷(xiāo)

Amortizing a bond discount 分期償還債券折價(jià)

Amortizing a bond premium 分期償還債券溢價(jià)

Amount, present value of 數量；金額，數量、金額的現值

Analysis 分析

accounts receivable    應收賬款分析

assumptions of cost-volume-profit    本－量－利分析的假設

capital investment    資本投資分析

cost-volume-profit    本－量－利分析

current position    流動(dòng)（現行）狀況分析

differential    差異分析

factors that complicate capital investment    使資本投資復雜化的因素

graphic approach to cost-volume-profit    本－量－利分析的圖解方法

horizontal    水平分析

inventory    存貨分析

mathematical approach to cost-volume-profit    本－量－利分析的數學(xué)方法

nature of capital investment    資本性投資的性質(zhì)

net present value at 12%    回報率為12％的凈現值分析

net present value 凈現值分析

profitability    收益性分析

solvency    償債能力分析

traditional    傳統分析

use of computers in cost-volume-profit analysis    計算機在本－量－利分析中的運用

vertical 垂直分析

"what if' or sensitivity 敏感性分析

Analysis report 分析報告

discontinue an unprofitable segment, differential    停止經(jīng)營(yíng)一個(gè)未盈利部門(mén)的分析報告，停止經(jīng)營(yíng)一個(gè)未盈利部門(mén)的差異分析報告

lease or sell, differential    出租或出售差異分析報告

make or buy, differential    制造或購買(mǎi)差異分析報告

process or sell, differential    加工或出售差異分析報告

replace equipment, differential    設備更換差異分析報告

sell at special price, differential    特定售價(jià)差異分析報告

Analytical measures 分析指標

other 其他分析指標

summary of    分析指標總結

Analyzing and summarizing transactions, illustration of 分析和總結經(jīng)濟業(yè)務(wù)，舉例說(shuō)明分析和總結經(jīng)濟業(yè)務(wù)

Annual reports, corporate 年度報告，公司年度報告

Annuity 年金

present value of an,    年金現值

Annuity of $1 at compound

interest, present value of 1美元年金復利，1美元年金的復利現值

Annuity table, partial present value of 年金表，部分年金現值表

Application of incorporation 公司設立申請

Approach 方法

cost price    成本價(jià)格法

market price    市場(chǎng)價(jià)格法

negotiated price    協(xié)議價(jià)格法

Appropriations 限制用途的撥款

Articles of incorporation 公司章程

Articles of partnership 合伙章程

Assembly 裝配

Asset(s) 資產(chǎn)

accrued 應計資產(chǎn)

book value of    資產(chǎn)的賬面價(jià)值

contra    資產(chǎn)抵減

contributing to a partnership    向合伙企業(yè)投入資產(chǎn)

costs of acquiring fixed    固定資產(chǎn)獲取成本

current    流動(dòng)資產(chǎn)

discarding fixed    廢棄的固定資產(chǎn)

disposal of fixed    固定資產(chǎn)的處置

donated    接受捐贈的資產(chǎn)

exchanging similar fixed    交換相似的固定資產(chǎn)

financial reporting for fixed and intangible    固定資產(chǎn)和無(wú)形資產(chǎn)的財務(wù)報告

fixed    固定資產(chǎn)

fixed and intangible in the balance sheet    資產(chǎn)負債表中的固定資產(chǎn)和無(wú)形資產(chǎn)

fixed or plant    固定或廠(chǎng)房設備資產(chǎn)

intangible    無(wú)形資產(chǎn)

internal control of fixed    固定資產(chǎn)的內部控制

leasing fixed    租賃固定資產(chǎn)

nature of fixed    固定資產(chǎn)的性質(zhì)

plant    廠(chǎng)房設備資產(chǎn)

prepaid expense recorded initially as    預付費用初始記錄為資產(chǎn)

quick    速動(dòng)資產(chǎn)

rate earned on total    總資產(chǎn)收益率

rate of income from operations to total    營(yíng)業(yè)利潤對總資產(chǎn)比率

rate of return on    資產(chǎn)回報率

ratio of net sales to    總資產(chǎn)周轉率

revaluation of    資產(chǎn)重估

review of accounting for exchanges of similar fixed    相似固定資產(chǎn)交換會(huì )計處理的回顧

selling fixed    出售固定資產(chǎn)

summary illustration-accounting for exchanges of similar fixed 總結——相似固定資產(chǎn)交換的會(huì )計處理

tangible    有形資產(chǎn)

Assumptions of cost-volume-profit analysis 本－量－利分析的假設

Audit Committee 審計委員會(huì )

Available-for-sale securities 可供出售證券

Average cost method 平均成本法

determining costs under    平均成本法下成本的確定

use of    使用平均成本法

Average rate of return 平均回報率

Average rate of return method 平均回報率法

B

Bad debts expense 壞賬費用

Balance of the account 賬戶(hù)余額

Balance sheet 資產(chǎn)負債表

   budgeted    預算資產(chǎn)負債表

   comparative    比較資產(chǎn)負債表

   corporation    公司的資產(chǎn)負債表

   horizontal analysis, comparative    資產(chǎn)負債表水平分析，比較資產(chǎn)負債表水平分析

   merchandise inventory on    資產(chǎn)負債表中的商品存貨

   presentation of cash on    資產(chǎn)負債表中現金的列示

   presentation of merchandise inventory on    商品存貨在資產(chǎn)負債表中的列示

   receivables on    資產(chǎn)負債表中的應收款項

   report form of    報告式資產(chǎn)負債表

   stockholders’ equity in the    資產(chǎn)負債表中的股東權益

   stockholders’ equity section    資產(chǎn)負債表中的股東權益部分

   temporary investments on    資產(chǎn)負債表中的臨時(shí)性投資

   vertical analysis, comparative    資產(chǎn)負債表垂直分析，比較資產(chǎn)負債表垂直分析

Balance sheet accounts, transactions and 資產(chǎn)負債表賬戶(hù)，交易和資產(chǎn)負債表賬戶(hù)

Balance sheet and income statement data for direct method 直接法下資產(chǎn)負債表和損益表數據

Balance sheet budgets 資產(chǎn)負債表預算

Balance sheet columns, income statement and 資產(chǎn)負債表欄目，損益表和資產(chǎn)負債表欄目

Balance sheet of a corporation 公司的資產(chǎn)負債表

Balance sheet presentation of bond investments 債券投資在資產(chǎn)負債表中的列示

Balance sheet presentation of bonds payable 資產(chǎn)負債表中應付債券的列示

Balance scorecard 平衡記分卡

Bank accounts 銀行往來(lái)賬戶(hù)

   as a control over cash    銀行往來(lái)賬戶(hù)作為現金控制

   business    企業(yè)銀行往來(lái)賬戶(hù)

Bank reconciliation 銀行存款余額調節表

Bank statement 銀行對賬單

   comparison with business records    銀行對賬單與企業(yè)記錄比較

Bankers’ ratio 銀行用比率；企業(yè)流動(dòng)比率

Banks, investment 銀行，投資銀行

Base(s) 基礎；基數

   activity    作業(yè)基礎

   allocation    分配基礎

Basic analytical procedures 基本分析程序

Basic earnings per share 每股基本收益

Basis 基礎

   accrual    應計制；權責發(fā)生制

   cash    現金制；收付實(shí)現制

Below-the-line items 線(xiàn)下項目

Benefits 利益；福利

   employees’ fringe    員工額外福利

   fringe    額外福利

   other than pensions, postretirement    養老金以外的福利；養老金以外的退休福利

Benefit dollars as a percent of total 各項福利占福利總額的百分比

Bills ,enter form 票據，加入票據格式

Board of directors 董事會(huì )

Bond(s) 債券

   callable    可贖回債券

   convertible    可轉換債券

   debenture    無(wú)擔保債券

   investments in    債券投資

   present value of the face amount of    債券面值的現值

   serial    分期償還債券

   term 定期債券

   zero-coupon    無(wú)息債券

Bond discount, amortizing 債券折價(jià)，債券折價(jià)攤銷(xiāo)

Bond indenture 債券契約

Bond investments 債券投資

   accounting for    債券投資的會(huì )計處理

   balance sheet presentation of    債券投資在資產(chǎn)負債表中的列示

Bond premium, amortizing 債券溢價(jià)，債券溢價(jià)攤銷(xiāo)

Bond redemption 債券償還；債券贖回

Bond sinking funds 債券償債基金

Bonds issued 已發(fā)行債券

   at a discount    折價(jià)發(fā)行債券

   at a premium    溢價(jià)發(fā)行債券

   at face amount    以面值發(fā)行債券

Bonds payable 應付債券

   accounting for    應付債券的會(huì )計處理

   amortization of premium    應付債券溢價(jià)攤銷(xiāo)

   balance sheet presentation of    資產(chǎn)負債表中應付債券的列示

   characteristics of    應付債券的特征

Bonuses, partner 獎金；紅利，合伙人獎金

Book value 賬面價(jià)值

   net    賬面凈值

   of the asset    資產(chǎn)的賬面價(jià)值

Boot 補價(jià)

Bottleneck(s) 瓶頸

   product pricing under production    生產(chǎn)瓶頸下的產(chǎn)品定價(jià)

   product profitability and pricing under production    生產(chǎn)瓶頸下的產(chǎn)品獲利能力和產(chǎn)品定價(jià)

   product profitability under production    生產(chǎn)瓶頸下的產(chǎn)品獲利能力

Bottleneck hour, contribution margin per 瓶頸小時(shí)，每瓶頸小時(shí)的貢獻毛益

Break-even chart 盈虧分析圖

Break-even point 盈虧臨界點(diǎn)

   summary of effects of changes on    各因素變動(dòng)對盈虧臨界點(diǎn)的影響總結

Budget(s) 預算

   balance sheet    資產(chǎn)負債表預算

   capital expenditures    資本支出預算

   cash    現金預算

   completing the cash    完全現金預算

   cost of goods sold    銷(xiāo)貨成本預算

   direct labor cost    直接人工成本預算

   direct materials purchases    直接材料采購預算

   factory overhead cost    制造費用預算

   factory overhead flexible    制造費用彈性預算

   flexible    彈性預算

   flexible and static    彈性預算與固定預算

   income statement    損益表預算

   master    總預算

   production    生產(chǎn)預算

   sales    銷(xiāo)售預算

   selling and administrative expenses    銷(xiāo)售與管理費用預算

   setting conflicting goals    預算目標設定沖突

   setting goals too loosely 預算目標設定過(guò)松

   setting goals too tightly 預算目標設定過(guò)緊

   static    固定預算

Budget performance report 預算業(yè)績(jì)報告

Budgetary performance evaluation 預算業(yè)績(jì)評價(jià)

Budgetary slack 預算松弛

Budgeted balances sheet 預計資產(chǎn)負債表

Budgeted income statement 預計損益表

Budgeting 預算編制

   capital    資本支出預算編制

   continuous    連續預算編制

   human behavior and    人類(lèi)行為與預算編制

   nature and objectives of    預算編制的性質(zhì)與目標

   objectives of    預算編制的目標

   zero-based    零基預算

Budgeting systems 預算系統

   computerized    計算機預算系統

Building 房屋；建筑物

Business(es) 商業(yè)；企業(yè)；經(jīng)營(yíng)；業(yè)務(wù)

   accept at a special price    接受特定售價(jià)的訂貨

accounting information and the stakeholders of 會(huì )計信息與企業(yè)利益相關(guān)者

   financial history of    企業(yè)財務(wù)歷史記錄

   flow of costs through a service    服務(wù)企業(yè)成本流轉

   job order cost systems for professional service    專(zhuān)業(yè)服務(wù)企業(yè)分批成本計算

   life cycle of    企業(yè)生命周期

   manufacturing    制造企業(yè)

   merchandising    商業(yè)企業(yè)

   nature of merchandising    商業(yè)企業(yè)的性質(zhì)

   nature of    企業(yè)的性質(zhì)

   periodic inventory systems for merchandising    商業(yè)企業(yè)的定期盤(pán)存制

   role of accounting in    會(huì )計在經(jīng)營(yíng)中的角色

   service    服務(wù)企業(yè)

   types of    業(yè)務(wù)類(lèi)型

Business bank accounts 企業(yè)銀行往來(lái)賬戶(hù)

Business combinations 企業(yè)合并

Business entities, alternate forms of 企業(yè)主體；企業(yè)主體的不同形式

Business entity concept 企業(yè)主體概念

Business ethics 商業(yè)道德

Business life cycle 企業(yè)生命周期

Business organizations, types of 企業(yè)組織，企業(yè)組織類(lèi)型

Business segment 業(yè)務(wù)部門(mén)

Business stakeholder 企業(yè)利益相關(guān)者

Business strategy 企業(yè)戰略

Business transactions 經(jīng)濟業(yè)務(wù)

accounting equation and    會(huì )計恒等式與經(jīng)濟業(yè)務(wù)

flow of    經(jīng)濟業(yè)務(wù)流程

Business Week 《商業(yè)周刊》

Buy 購買(mǎi)

   differential analysis report-make or 制造或購買(mǎi)分析報告

   make or    制造或購買(mǎi)

Bylaws 公司內部規程

C

Calendar year 日歷年度

Calendar-year basis 日歷年度基礎

Callable bonds 可贖回債券

Capital 資本

and revenue expenditures    資本性和收益性支出

legal    法定資本

paid-in or contributed    實(shí)繳或實(shí)收資本

sources of paid-in    實(shí)繳資本的來(lái)源

working    營(yíng)運資本

Capital budgeting 資本支出預算編制

Capital deficiency 資本虧損

Capital expenditures 資本性支出

Capital expenditures budget 資本性支出預算

Capital investment, lease versus 資本投資，租賃與資本投資

Capital investment analysis 資本投資分析

factors that complicate    使資本投資復雜化的因素

nature of 資本投資分析的性質(zhì)

Capital investment proposal,

methods of evaluating 資本投資方案，評價(jià)資本投資方案的方法

Capital lease 融資租賃；資本性租賃

Capital rationing 資本分配

Capital rationing decision process 資本分配決策過(guò)程

Capitalist, venture (VC) 資本家，風(fēng)險投資家

Career paths of corporate executives 公司執行官的職業(yè)生涯

Carrying amount 賬面金額

Cash 現金

bank accounts as a control over    銀行往來(lái)賬戶(hù)作為現金控制

nature of and the importance

of controls over    現金控制的性質(zhì)和重要性

retailers' sources of 零售商的現金來(lái)源

Cash basis 現金制；收付實(shí)現制

Cash budget 現金預算

completing    完全現金預算

Cash dividend 現金股利

Cash equivalents 現金等價(jià)物

Cash flow from operations,

direct and indirect method, 經(jīng)營(yíng)活動(dòng)現金流量，直接法和間接法

Cash flow management, corporate life-cycle stages and 現金流量管理，公司生命周期階段與現金流量管理

Cash flow per share, no 每股現金流量，無(wú)每股現金流量

Cash flows 現金流量

direct method, statement of    直接法，現金流量表的直接法

direct method, statement of    直接法，現金流量表的直接法

direct method, work sheet for statement of    直接法，現金流量表直接法工作底稿

indirect method, statement of 間接法，現金流量表的間接法

indirect method, statement of    間接法，現金流量表的間接法

indirect method, work sheet for

statement of    間接法，現金流量表間接法工作底稿

preparing the statement of    現金流量表編制準備

reporting    現金流量報告

statement of    現金流量表

used for payment of dividends    支付股利的現金流量

work sheet for statement of    現金流量表工作底稿

Cash flows from financing activities 籌資活動(dòng)現金流量

Cash flows from investing activities 投資活動(dòng)現金流量

Cash flows from operating activities 經(jīng)營(yíng)活動(dòng)現金流量

direct method    經(jīng)營(yíng)活動(dòng)現金流量的直接法

indirect method    經(jīng)營(yíng)活動(dòng)現金流量的間接法

reporting    經(jīng)營(yíng)活動(dòng)現金流量報告

Cash management, seasonal 現金管理，季節性現金管理

Cash on the balance sheet, presentation of 資產(chǎn)負債表中的現金，資產(chǎn)負債表中現金的列示

Cash payback period 現金回收期

Cash payments 現金付款

estimated    估計現金付款

internal control of    現金付款的內部控制

Cash payments for 為……支付現金

income taxes    為所得稅支付現金

merchandise    為商品支付現金

operating expenses    為經(jīng)營(yíng)費用支付現金

Cash payments journal 現金付款日記賬

and postings    現金付款日記賬和過(guò)賬

for merchandising business    商品交易的現金付款日記賬

Cash receipts 現金收款

control of    現金收款控制

estimated    估計現金收款

Cash receipts journal 現金收款日記賬

for merchandising business    商品交易的現金收款日記賬

Cash received 收到現金

from cash sales    從現金銷(xiāo)售中收到現金

from customers    從顧客處收到現金

in the mail    通過(guò)郵件收到現金

Cash sales 現金銷(xiāo)售

Cash short and over account 現金余缺賬戶(hù)

Cells, manufacturing 單元，制造單元

Center(s) 中心

cost    成本中心

investment    投資中心

profit    利潤中心

responsibility    責任中心

responsibility accounting for cost    成本中心責任會(huì )計

responsibility accounting for profit    利潤中心責任會(huì )計

responsibility accounting reports for cost    成本中心責任會(huì )計報告

Centralized and decentralized operations 集權和分權經(jīng)營(yíng)

Certificates, stock 證明；持股證書(shū)

Certified Internal Auditor(CIA) 注冊?xún)炔繉徲嫀?/span>

Certified Management Accountant(CMA) 注冊管理會(huì )計師

Certified Public Accountant(CPAs) 注冊會(huì )計師

Change fund 找換金

Charges 費用

payroll accounting department    工資會(huì )計部門(mén)費用

service department    服務(wù)部門(mén)費用

Chart 圖；表

cost-volume-profit or break-even    本－量－利或盈虧臨界圖

cost-volume-profit    本－量－利圖

original and revised profit-volume    原始的和修正的利潤－產(chǎn)量圖

profit-volume    利潤－產(chǎn)量圖

revised cost-volume-profit    修正的本－量－利圖

Chart of accounts 會(huì )計科目表

expanded    擴充的會(huì )計科目表

for a merchandising business    商業(yè)企業(yè)會(huì )計科目表

for a periodic inventory system    定期盤(pán)存制下的會(huì )計科目表

periodic inventory system    定期盤(pán)存制會(huì )計科目表

Charter 營(yíng)業(yè)執照

Check 檢查；核對；支票

Check and remittance advice 支票和匯款通知單

Classifying costs 分類(lèi)成本

Clearing account 清理賬戶(hù)

Clock cards 記時(shí)卡

Closing entries 結賬分錄

adjusting and    調整分錄和結賬分錄

flow chart of    結賬分錄流程圖

journalizing and posting,    日記賬和過(guò)賬、結賬分錄

Closing process 結賬程序

Combination strategy 混合戰略

Commercial Law League of America 美國商法聯(lián)盟

Common stock 普通股

dividends and earnings per share of    普通股股利和普通股每股收益

Common stockholders' equity, rate earned on 普通股股東權益，普通股股東權益收益率

Common-size income statement 通用損益表

Common-size statement 通用報表

Communication 通訊

Comparative balance sheet 比較資產(chǎn)負債表

horizontal analysis    比較資產(chǎn)負債表水平分析

vertical analysis    比較資產(chǎn)負債表垂直分析

Comparative income statement 比較損益表

horizontal analysis    比較損益表水平分析

vertical analysis    比較損益表垂直分析

Comparative retained earning statement-horizontal analysis 比較留存收益表－水平分析

Comparative schedule of current

assets-horizontal analysis 比較流動(dòng)資產(chǎn)明細表－水平分析

Compensated absences 帶薪假期

Compensating balance 補償余額

Component 成分；組成部分

Composite-rate method 綜合比率法

Compound interest 復利

present value of $1 at    1美元的復利現值

present value of annuity of $1 at    1美元年金的復利現值

Compounding 復利計算

Comprehensive income 全面收益

statement of income and    收益和全面收益表

Comprehensive income items, other 全面收益項目，其他全面收益項目

Computerized accounting systems 電算化會(huì )計系統

Computerized budgeting systems 電算化預算系統

Computerized perpetual inventory systems 電算化永續盤(pán)存系統

Computers in cost-volume-

profit analysis, use of 計算機在本－量－利分析中的運用

Concept{s) 概念

accounting period    會(huì )計期間概念

business entity    企業(yè)主體概念

choosing a cost-plus approach    選擇成本加成方法成本概念

contribution margin    貢獻毛益概念

cost    成本概念

matching    配比概念

objectivity    客觀(guān)性概念

present value    現值概念

product cost    產(chǎn)品成本概念

revenue recognition    收入確認概念

summary of cost behavior    成本性態(tài)概念總結

time value of money    貨幣時(shí)間價(jià)值概念

total cost    總成本概念

unit of measure    計量單位概念

variable cost    變動(dòng)成本概念

Consignment 委托代銷(xiāo)

Consolidated financial statement 合并財務(wù)報表

Consolidation 創(chuàng )立合并

Constraint 約束；限制

theory of    限制理論

Contingent liability(ies) 或有負債

accounting treatments of    或有負債的會(huì )計處理

Continuous budgeting 滾動(dòng)預算

Contra accounts 抵減賬戶(hù)

Contra asset 資產(chǎn)抵減

Contra asset accounts 資產(chǎn)抵減賬戶(hù)

Contract rate 約定利率

Contributed capital 已繳（實(shí)收）資本

Contributing assets, to a partnership 投入資產(chǎn)，向合伙企業(yè)投入資產(chǎn)

Contribution margin 貢獻毛益

Contribution margin concept 貢獻毛益概念

Contribution margin income statement 貢獻毛益損益表

Contribution margin per bottleneck hour 每瓶頸小時(shí)貢獻毛益

Contribution margin ratio 貢獻毛益率

Control(s) 控制

detective    探測性控制

planning, directing, and    計劃、指導與控制

preventive    預防性控制

Control environment 控制環(huán)境

Control of cash receipts 現金收款控制

Control procedures 控制程序

Controllable expenses 可控費用

Controllable revenues, 可控收入

Controllable variance 可控差異

Controller 會(huì )計主任；總會(huì )計師；主計長(cháng)

Controlling 控制

Controlling account 控制賬戶(hù)

Conversion costs 加工成本；轉換成本

Conversion equivalent units 轉換約當產(chǎn)量

Convertible bonds 可轉換債券

Co-ownership of partnership property, 合伙財產(chǎn)的共同所有權

Copyrights 版權；著(zhù)作權

Corporate annual reports 公司年度報告

Corporate executives, career paths of 公司執行者，公司執行者的職業(yè)道路

Corporate income taxes 公司所得稅

Corporate life-cycle stages, and cash flow management 公司生命周期階段，公司生命周期階段與現金流量管理

Corporation(s) 公司

and their states of incorporation,

examples of    公司和公司注冊地，公司和公司注冊地舉例

balance sheet    公司的資產(chǎn)負債表

characteristics, of    公司特點(diǎn)

equity reporting for    公司的權益報告

financing    公司籌資

forming    公司的設立

limited liability (LLC)    有限責任公司

nature of    公司的性質(zhì)

nonpublic or private    非公眾公司；私有公司

organizational structure of    公司的組織結構

parent and subsidiary 母公司和子公司

   public    公眾公司

Corporation balance sheet 公司的資產(chǎn)負債表

Cost(s) 成本

allocate to transferred and partially completed units    將成本在轉出單位和部分完工單位間進(jìn)行分配

classifying    成本分類(lèi)

conversion    加工成本；轉換成本

determine the units to be assigned    確定成本分配單位

determining under average cost method    平均成本法下成本的確定

differential    成本差異

direct labor    直接人工成本

direct materials    直接材料成本

effect of changes in fixed    固定成本變動(dòng)的影響

effect of changes in unit variable    單位變動(dòng)成本變動(dòng)的影響

estimating inventory    估計存貨成本

factory overhead    制造費用

first-in, first-out flow of    先進(jìn)先出法成本流轉

fixed    固定成本

flow of manufacturing    制造成本流轉

last-in, first-out flow of    后進(jìn)先出法成本流轉

mixed    混合成本

of fixed assets    固定資產(chǎn)成本

opportunity    機會(huì )成本

overhead factory    制造費用

period    期間成本

product    產(chǎn)品成本

research and development    研究和開(kāi)發(fā)成本

schedule of payments for manufacturing    制造成本支付明細表

semivariable or semifixed    半變動(dòng)或半固定成本

standard    成本標準

sunk    沉沒(méi)成本

valuation of inventory at other than    存貨的非成本計價(jià)

variable    成本變動(dòng)

Cost accounting system 成本會(huì )計系統；成本計算方法

overview    成本會(huì )計系統概述

Cost allocation 成本分配

Cost behavior 成本性態(tài)

Cost behavior concepts, summary of 成本性態(tài)概念，成本性態(tài)概念總結

Cost budget. direct labor 成本預算，直接人工成本預算

Cost budget, factory overhead, 成本預算，制造費用預算

Cost calculations, activity base product 成本計算，作業(yè)基礎產(chǎn)品成本計算

Cost center(s) 成本中心

in a university    大學(xué)成本中心

responsibility accounting for    成本中心責任會(huì )計

Cost concept 成本概念

product    產(chǎn)品成本

total    總成本

variable    變動(dòng)成本

Cost flow assumptions, inventory 成本流轉假設，存貨成本流轉假設

Cost flows, 成本流轉

for a process manufacturer    分步制造企業(yè)的成本流轉

for Goodwell Printers, summary of    如意印刷公司成本流轉，如意印刷公司成本流轉總結

labor information and,    人工信息和成本流轉

materials information and    材料信息和成本流轉

Cost for XL jeans, standard 大號牛仔褲成本，大號牛仔褲標準成本

Cost graphs, variable 成本圖，變動(dòng)成本圖

Cost method 成本法

average    平均成本法

Cost of goods sold 產(chǎn)品銷(xiāo)售成本

Cost of goods sold budget 產(chǎn)品銷(xiāo)售成本預算

Cost of merchandise sold 商品銷(xiāo)售成本

Cost of production report 生產(chǎn)成本報告

FIFO    先進(jìn)先出法下的生產(chǎn)成本報告

using for decision making   利用生產(chǎn)成本報告進(jìn)行決策

Cost per equivalent unit 單位約當產(chǎn)量成本

determine    確定單位約當產(chǎn)量成本

Cost price approach 成本價(jià)格法

Cost system(s) 成本制度；成本系統

journal entries for process    分步成本計算法下的日記賬分錄

process    分步成本計算

standard    標準成本系統

Cost term., manufacturing 成本概念，制造企業(yè)成本概念

Cost variance report, factory overhead 成本差異報告，制造費用差異報告

Cost variances 成本差異

Costing 成本計算

absorption    吸收（全面）成本計算

activity-based    作業(yè)基礎成本計算

comparing job order and process    比較分批法成本計算與分步成本計算

target    目標成本法

variable or direct    變動(dòng)或直接成本計算

Cost-plus approach cost concept, choosing 成本加成法的成本概念，選擇成本加成法的成本概念

Costs flows for a process manufacturer, physical flows and    分步制造企業(yè)的成本流轉，分步制造企業(yè)的實(shí)物流轉和成本流轉

Costs for Goodwell Printers, flow of manufacturing 如意印刷公司成本，如意印刷公司制造成本流轉

Costs graphs, fixed 成本圖，固定成本圖

Costs of acquiring fixed assets 固定資產(chǎn)獲取成本

Costs through a service business, flow of 服務(wù)企業(yè)成本，服務(wù)企業(yè)的成本流轉

Cost-volume-profit analysis 本－量－利分析

assumptions of    本－量－利分析的假設

graphic approach to    本－量－利分析的圖解方法

mathematical approach,    本－量－利分析的數學(xué)方法

use of computers in    計算機在本－量－利分析中的運用

Cost-volume-profit chart 本－量－利圖

revised    修正的本－量－利圖

Cost-volume-profit relationship 本－量－利關(guān)系

Cost-volume-profit, special relationships 本－量－利，特殊的本－量－利關(guān)系

Coupon rate 息票利率

Credit, diagram of the recording and posting of 貸方；貸記，貸方記錄和過(guò)賬圖

Credit memorandum 貸項通知單

Credit period 信用期

Credit terms 信用條款

Creditors 債權人

Creditors ledger 債權人分類(lèi)賬

Cumulative preferred stock 累積優(yōu)先股

dividends to    累積優(yōu)先股股利

Currency exchange gains and loss 貨幣匯兌利得與損失

realized    已實(shí)現的貨幣匯兌利得與損失

unrealized    未實(shí)現的貨幣匯兌利得與損失

Currency exchange rates 貨幣幣種互換比率；貨幣匯率

Currency transactions, foreign 貨幣業(yè)務(wù)，外幣業(yè)務(wù)

Current assets 流動(dòng)資產(chǎn)

and current liabilities    流動(dòng)資產(chǎn)與流動(dòng)負債

horizontal analysis, comparative schedule of    流動(dòng)資產(chǎn)水平分析，比較流動(dòng)資產(chǎn)明細表水平分析

Current liabilities 流動(dòng)負債

nature of    流動(dòng)負債的性質(zhì)

warranty and    擔保和流動(dòng)負債

Current position analysis 流動(dòng)（現行）狀況分析

Current ratio 流動(dòng)比率

Currently attainable standards 當前可達標準

Customer relationship management (CRM) 顧客關(guān)系管理

Customers 顧客；客戶(hù)

cash received from    從客戶(hù)處收到現金

Customers ledger 客戶(hù)分類(lèi)賬

D

Death, of a partner 死亡，合伙人死亡

Debenture bonds 信用債券；無(wú)擔保債券

Debit(s) 借方；借記

diagram of the recording and posting of    借方記錄和過(guò)賬圖

Debit balance 借方余額

Debit memorandum 借項通知單

Decentralization 分權

advantages of    分權的優(yōu)點(diǎn)

disadvantages    分權的缺點(diǎn)

Decentralized operations 分權經(jīng)營(yíng)

centralized and    集權和分權經(jīng)營(yíng)

Decision making 決策制定

job order costing for    為制定決策的分批成本計算

using the cost of production report for    使用產(chǎn)品成本報告制定決策

Decision process, capital rationing 決策過(guò)程，資本分配決策過(guò)程

Decline phase 下降階段

Declining-balance method 余額遞減法

Deductions 扣減；減項

from employee earnings    員工收入的扣減項

other    其他扣減項

Deferrals 延期；遞延

alternative method of recording    記錄遞延項目的其他方法

and accruals    遞延和應計

reversing entries    遞延項目的轉回分錄

Deferred expenses 遞延費用

Deferred revenue 遞延收入

(unearned revenues),    （預收收入）

Deficiency 虧損

capital    資本虧損

Deficit 虧損；赤字

Defined benefit plan 固定收益計劃

Defined contribution plan, 固定繳款計劃

Depletion 折耗

Deposit ticket 存款單

Depreciable cost 應折舊成本

Depreciation 折舊；貶值

accounting for    折舊會(huì )計

accumulated    累計折舊

functional 功能性折舊

nature of    折舊的性質(zhì)

physical    有形折舊

Depreciation estimates, revising 折舊估計，折舊估計的修正

Depreciation expense 折舊費

factors    折舊費用的影響因素

Depreciation for federal income tax 聯(lián)邦所得稅應稅折舊

Depreciation methods 折舊方法

comparing    折舊方法的比較

use of    折舊方法的使用

Detective control(s) 探測性控制

Development costs, research and 開(kāi)發(fā)成本，研究和開(kāi)發(fā)成本

Differences 差異

permanent    永久性差異

temporary    暫時(shí)性差異

Differential analysis 差異分析

Differential analysis report 差異分析報告

discontinue an unprofitable segment    停止經(jīng)營(yíng)一個(gè)未盈利部門(mén)

lease or sell    出租或出售差異分析報告

make or buy    制造或購買(mǎi)差異分析報告

process or sell    加工或出售差異分析報告

replace equipment    設備更換差異分析報告

sell at special price    特定售價(jià)差異分析報告

Differential cost 差異成本

Differential income or loss, 差異收益或損失

Differential revenue 差異收入

Differentiation strategy 差異化戰略

Direct costing 直接成本計算法

Direct labor cost budget 直接人工成本預算

Direct labor cost 直接人工成本

Direct labor rate variance 直接人工工資率差異

Direct labor time variance 直接人工工時(shí)差異

Direct labor variance relationships 直接人工差異關(guān)系

Direct labor variances 直接人工差異

reporting    直接人工差異報告

Direct materials costs 直接材料成本

Direct materials equivalent units 直接材料約當產(chǎn)量

Direct materials price variance 直接材料價(jià)格差異

Direct materials purchases budget 直接材料采購預算

Direct materials quantity variance 直接材料數量差異

Direct materials variance relationships 直接材料差異關(guān)系

Direct materials variances 直接材料差異

reporting    直接材料差異報告

Direct method 直接法

balance sheet and income statement data

for    直接法下資產(chǎn)負債表和損益表數據

cash flow from operations    經(jīng)營(yíng)現金流量的直接法

cash flows from operating activities    經(jīng)營(yíng)活動(dòng)現金流量的直接法

statement of cash flows    現金流量表的直接法

work sheet    直接法工作底稿

work sheet for statement of cash flows    現金流量表直接法工作底稿

Direct write-off method 直接注銷(xiāo)法

of accounting for uncollectibles    壞賬會(huì )計處理的直接注銷(xiāo)法

Directing 指揮

planning, and control    計劃、指揮和控制

Directors, board of 董事，董事會(huì )

Discarding fixed assets 廢棄固定資產(chǎn)

Discontinued operations 停止經(jīng)營(yíng)

Discount(s) 折現；貼現（息）；折扣；折價(jià)

amortizing a bond    攤銷(xiāo)債券折價(jià)

bonds issued at    債券折價(jià)發(fā)行

purchases    進(jìn)貨折扣

Discount by the interest

method, amortization of 實(shí)際利率法下折價(jià)的攤銷(xiāo)

Discount on bonds payable,

amortization of 應付債券折價(jià)，應付債券折價(jià)攤銷(xiāo)

Discount rate 貼現率；折現率；折價(jià)率

Discounted cash flow method 現金流量貼現法

Discounting notes receivable 應付票據貼現

Dishonored note receivable 拒付應收票據

Disposal of factory overhead balance 制造費用余額處理

Disposal of fixed assets 固定資產(chǎn)的處置

Dissolution, partnership 解散；合伙企業(yè)的解散

Dividend(s) 股利

accounting for    股利的會(huì )計處理

cash    現金股利

cash flows used for payment of    用于支付股利的現金流量

liquidating    清算股利

stock    股票股利

Dividend yield 股利收益率

Dividends and earnings per share of common stock, 普通股股利和普通股每股收益

Dividends per share 每股股利

Dividends to cumulative preferred stock 累積優(yōu)先股股利

Dividends to nonparticipating preferred stock 非參與優(yōu)先股股利

Dividing income 收益劃分

allowances exceed net income    津貼超過(guò)凈收益的收益劃分

services of partners and investment    合伙人服務(wù)和投資的收益劃分

Divisional income statements 分部損益表

Divisions 分部

Donated assets 接受捐贈的資產(chǎn)

Doomsday ratio 終極流動(dòng)比率

Double taxation 雙重征稅

Double-entry accounting 復式會(huì )計

Doubtful accounts expense 壞賬費用

Drawee 付款人

Drawer 開(kāi)票人

Drawing 提款

Driver, activity 動(dòng)因，作業(yè)動(dòng)因

Due date 到期日

DuPont formula 杜邦公式

E

Earnings 盈余；收益

deductions from employee    員工收入的扣減項

liability for employee    員工收入負債

recording employees    記錄員工收入

retained    留存收益

Earnings per common share(EPS) 普通股每股收益

Earnings per share, income statement with 每股收益，含每股收益的損益表

Earnings per share of common stock, dividends and, 普通股每股收益，普通股股利和普通股每股收益

Earnings per share (EPS) on common stock, 普通股每股收益

Earnings record, employee's 收入記錄，員工收入記錄

E-commerce 電子商務(wù)

Effective interest rate method of amortization 攤銷(xiāo)的實(shí)際利率法

Effective interest rate method 實(shí)際利率法

Effective rate of interest 實(shí)際利率

Electronic funds transfer(EFT) 電子資金轉賬

Elements of interna1 control 內部控制要素

Employee earnings 員工收入

deductions from    員工收入的扣減項

liability for    員工收入負債

Employee fraud 員工舞弊

Employee net pay, computing 員工工資凈額，計算員工工資凈額

Employee's earning record 員工收入記錄

Employee's Withholding Allowance Certificate(W-4 Form) 員工代扣所得稅證明

Employees 員工；雇員

Employees' earnings, recording 員工收入，員工收入記錄

Employees' fringe benefits 員工福利

Employer's payroll taxes, liability for 雇主工資稅，雇主工資稅負債

End-of-period procedures in a periodic inventory system 定期盤(pán)存制下的期末程序

Engineering change order(ECO) 工程變更通知單

Engineering changes 工程變更

Entrepreneurs 企業(yè)家

Equipment 設備

differential analysis report-replace    設備更新差異分析報告

replace    設備更新

Equity 權益；產(chǎn)權；公平

owner's    所有者權益

rate earned on common stockholders'    普通股股東權益收益率

rate earned on stockholders’    股東權益收益率

ratio of liabilities to stockholders'    負債對股東權益比率

statement of owner's    所有者權益表

stockholders' or shareholders    股東權益

Equity method 權益法

Equity reporting 權益報告

for alternate entity forms    不同實(shí)體形式的權益報告

for corporations    公司的權益報告

for limited liability corporations    有限責任公司的權益報告

for partnerships    合伙企業(yè)的權益報告

for proprietorships    獨資企業(yè)的權益報告

Equity securities 權益證券

Equivalent unit(s) 約當產(chǎn)量

conversion    轉換約當產(chǎn)量

cost per    單位約當產(chǎn)量成本

determine cost per    確定單位約當產(chǎn)量成本

direct materials    直接材料約當產(chǎn)量

materials    原材料約當產(chǎn)量

Equivalent units of production 產(chǎn)品的約當產(chǎn)量

calculate    計算產(chǎn)品約當產(chǎn)量

Errors 差錯；誤差

correction of    更正差錯

discovery of    發(fā)現差錯

in liquidation    清算差錯

procedures for correcting    差錯更正程序

Errors causing unequal trial balance 差錯導致不平衡試算平衡表

Ethics 道德；倫理；職業(yè)道德

Exchange rate 匯率

currency    貨幣幣種互換比率；貨幣匯率

Exchanges 交換；交易；兌換；匯兌

gains on    匯兌利得

losses on    匯兌損失

Exchanges of similar fixed assets 相似固定資產(chǎn)交換

review of accounting for    相似固定資產(chǎn)交換會(huì )計處理的回顧

summary illustration-accounting for    總結——相似固定資產(chǎn)交換的會(huì )計處理

Expected useful life 預期使用年限

Expenditures 支出

capital    資本性支出

revenue    收益性支出

Expense(s) 費用

accrued    應計費用

administrative or general    管理或一般費用

administrative    管理費用

cash payments for operating    現金支付的經(jīng)營(yíng)費用

controllable    可控費用

deferred (prepaid)    遞延（預付）費用

indirect    間接費用

interest    利息費用

prepaid expense recorded initially as    預付費用初始記錄為費用

selling    銷(xiāo)售費用

standard for nonmanufacturing    非生產(chǎn)性費用標準

uncollectible accounts (bad debts or doubtful accounts)    壞賬費用

wage    工資費用

Expenses payable, accrued    應付費用，應計應付費用

Extraordinary items    非常項目；特別項目

F

Fabrication 整形

Face amount, bonds issued at 票面金額；面額，債券按面額發(fā)行

Face amount of bonds, present value 債券面額，債券面額現值

Factor 代理人；要素

Factoring （應收賬款）融通

Factory burden 制造費用

Factory labor 工廠(chǎng)人工

Factory overhead 制造費用

allocating    分配制造費用

assigning to jobs    將制造費用分配到各個(gè)批量

overapplied or overabsorbed    制造費用過(guò)度分配或過(guò)度吸收

Factory overhead balance, disposal of 制造費用余額，制造費用余額處理

Factory overhead cost 制造費用

Factory overhead cost budget, 制造費用預算

indicating standard factory overhead rate 制造費用預算標示標準制造費用率

Factory overhead cost variance report 制造費用差異報告

Factory overhead flexible budget 制造費用彈性預算

Factory overhead rate, predetermined 制造費用率，預定制造費用分配率

Factory overhead to work in process, applying 在產(chǎn)品制造費用，分配在產(chǎn)品制造費用

Factory overhead variances, 制造費用差異

reporting    制造費用差異報告

Fair Labor Standards Act 公平勞動(dòng)標準法

Federal income tax, depreciation for 聯(lián)邦所得稅，聯(lián)邦所得稅應稅折舊

Federal Insurance Contributions Act(FICA)- 聯(lián)邦社會(huì )保險法案

Federal unemployment compensation tax 聯(lián)邦失業(yè)補償稅

Federal Unemployment Tax Act(FUTA) 聯(lián)邦失業(yè)保險稅法案

Federal Wage and Hour Law 聯(lián)邦工資與工時(shí)法

Fee, protest 費用，拒付費用

Feedback 反饋

Fees earned on account 應收服務(wù)收費

Fees earned 服務(wù)收費

FICA tax 聯(lián)邦社會(huì )保險稅

FIFO. See First-in, first-out 先進(jìn)先出法

Financial accounting 財務(wù)會(huì )計

differences between managerial and    管理會(huì )計與財務(wù)會(huì )計的區別

Financial accounting and managerial accounting    財務(wù)會(huì )計與管理會(huì )計

Financial Accounting Standards Board (FASB) 財務(wù)會(huì )計準則委員會(huì )

Financial analysis, and interpretation 財務(wù)分析，財務(wù)分析與解釋

Financial statement(s) 財務(wù)報表

consolidated    合并財務(wù)報表

effect of inventory costing methods on    存貨成本計算方法對財務(wù)報表的影響

effect of inventory errors on    存貨差錯對財務(wù)報表的影響

for a merchandising business    商業(yè)企業(yè)財務(wù)報表

prepared from work sheet    從工作底稿準備編制財務(wù)報表

Financing activities 籌資活動(dòng)

cash flows from    籌資活動(dòng)現金流量

net cash flow provided by    籌資活動(dòng)產(chǎn)生的凈現金流量

net cash flow used for    籌資活動(dòng)使用的凈現金流量

noncash investing and    非貨幣性投資和籌資活動(dòng)

Financing plans, effect of alternative 籌資計劃，可選擇籌資計劃的效果

Finished goods 產(chǎn)成品；完工產(chǎn)品

Finished goods inventory 產(chǎn)成品存貨；完工產(chǎn)品存貨

Finished goods ledger account 完工產(chǎn)品分類(lèi)賬戶(hù)

Finished goods ledger 完工產(chǎn)品分類(lèi)賬

Firms, underwriting 廠(chǎng)商，證券包銷(xiāo)商；保險商

First-in, first-out (fifo) flow 先進(jìn)先出流轉

First-in, first-out(fifo) method 先進(jìn)先出法

First-in, first-out flow of costs 先進(jìn)先出成本流轉

First-in, first-out method 先進(jìn)先出法

use of   先進(jìn)先出法的運用

Fisca1 year 會(huì )計年度；財政年度

Fixed asset components 固定資產(chǎn)組成

Fixed asset impairment 固定資產(chǎn)減值

Fixed assets 固定資產(chǎn)

as a percent of total assets    固定資產(chǎn)占總資產(chǎn)的百分比

cost of    固定資產(chǎn)成本

costs of acquiring    固定資產(chǎn)獲取成本

discarding    廢棄的固定資產(chǎn)

disposal of    固定資產(chǎn)的處置

exchanging similar    交換相似的固定資產(chǎn)

financial reporting for    固定資產(chǎn)財務(wù)報告

internal control of    固定資產(chǎn)的內部控制

leasing    租賃固定資產(chǎn)

nature of    固定資產(chǎn)的性質(zhì)

ratio to long-term liabilities    固定資產(chǎn)對長(cháng)期負債比率

review of accounting for exchanges of similar    相似固定資產(chǎn)交換會(huì )計處理的回顧

selling    出售固定資產(chǎn)

stages of acquiring    固定資產(chǎn)獲取階段

summary illustration-accounting for exchanges of similar 總結——相似固定資產(chǎn)交換的會(huì )計處理

Fixed assets and intangible assets in the

balance sheet 資產(chǎn)負債表中的固定資產(chǎn)和無(wú)形資產(chǎn)

Fixed assets project stages 固定資產(chǎn)計劃階段

Fixed assets to long-term liabilities, ratio of 固定資產(chǎn)對長(cháng)期負債，固定資產(chǎn)對長(cháng)期負債比率

Fixed charge coverage ratio 固定費用償付能力比率

Fixed costs 固定成本

effect of changes in   固定成本變動(dòng)的影響

Fixed costs graphs 固定成本圖

Fixed factory overhead volume variance 固定制造費用產(chǎn)量差異

Fixed overhead volume variance, graph of 固定制造費用產(chǎn)量差異，固定制造費用產(chǎn)量差異圖

Flexible and static budgets 彈性預算和固定預算

Flexible budget 彈性預算

factory overhead    制造費用彈性預算

Flow of costs 成本流轉

first-in, first-out    先進(jìn)先出成本流轉

last-in, first-out    后進(jìn)先出成本流轉

Flow of manufacturing costs, 制造成本流轉

FOB (free on board) destination 目的地交貨

FOB (free on board) shipping point 裝運地交貨

Foreign currency transactions 外幣業(yè)務(wù)

Fraud, employee 欺詐；舞弊，員工舞弊

Free cash flow 自由現金流量

Fringe benefits 額外福利；福利

employees'    員工福利

Functional depreciation 功能性折舊

Fund, sinking 基金，償債基金

Future value 未來(lái)價(jià)值；終值

G

Gain, on realization 利得，變現利得

Gain on sale of land 土地出售利得

Gain or loss, unrealized holding 利得或損失，未實(shí)現持有利得或損失

Gains and losses 利得和損失

realized currency exchange    已實(shí)現貨幣匯兌利得和損失

unrealized currency exchange    未實(shí)現貨幣匯兌利得和損失

Gains on exchanges 交換利得

General journal 普通日記賬

General ledger 總分類(lèi)賬

Generally accepted accounting principles (GAAP) 公認會(huì )計原則

Goal conflict 目標沖突

Goal conflicts 目標沖突

Goods, finished 產(chǎn)品；貨物，產(chǎn)成品；完工產(chǎn)品

Goods sold, cost of 產(chǎn)品銷(xiāo)售，產(chǎn)品銷(xiāo)售成本

Goodwill 商譽(yù)

Governments 政府

Graph of fixed overhead volume variance 固定制造費用產(chǎn)量差異圖

Graphic approach to cost-volume-profit analysis 本－量－利分析的圖解方法

Graphs 圖表

fixed cost   固定成本圖

variable cost   變動(dòng)成本圖

Gross pay 工資總額

Gross profit 毛利

Gross profit method 毛利法

estimating inventory by    用毛利法估計存貨

Gross profit method of estimating inventories 存貨估計的毛利法

Growth investing 增長(cháng)投資

Growth phase 增長(cháng)期

H

Held-to-maturity securities 持有至到期證券

High-low method 高低點(diǎn)法

Horizontal analysis 水平分析

comparative balance sheet    比較資產(chǎn)負債表水平分析

comparative income statement    比較損益表水平分析

comparative retained earnings statement    比較留存收益表水平分析

comparative schedule of current assets    比較流動(dòng)資產(chǎn)明細表水平分析

of income statement    損益表水平分析

I

Ideal standards 理想標準

Illusory profits 非法利潤

Impairment, fixed asset 減值，固定資產(chǎn)減值

In arrears 拖欠

In-and-out cards 工時(shí)卡

Income 收益；收入

comprehensive    綜合收益；全面收益

dividing    分部收益

net    凈收益

participation in    參與分配收益

residual    剩余收益

statement of, and comprehensive    收益報表，全面收益表

taxable    所得稅

Income (loss) by product 產(chǎn)品收益（虧損）

Income from operations 營(yíng)業(yè)利潤

to total assets, rate of    營(yíng)業(yè)利潤對總資產(chǎn)，營(yíng)業(yè)利潤對總資產(chǎn)比率

Income investing 收益投資

Income or loss, differential 收益或損失，差別收益或差別損失

Income statement(s) 損益表；收益表；利潤表

absorption costing    完全成本法下的損益表

budgeted    預計損益表

common-size    通用損益表

contribution margin    貢獻毛益損益表

divisional    分部損益表

horizontal analysis of    損益表水平分析

horizontal analysis, comparative    損益表水平分析，比較損益表水平分析

multiple-step    多步式損益表

negotiated transfer price    協(xié)議轉移價(jià)格損益表

no transfers between divisions    無(wú)分部間轉移損益表

single-step    單步式損益表

unusual items affecting the    影響損益表的非經(jīng)常性項目

unusual items in    損益表中的非經(jīng)常性項目

variable costing    變動(dòng)成本法下的損益表

variances from standards in    損益表中的標準差異

vertical analysis of    損益表垂直分析

vertical analysis, comparative    損益表垂直分析，比較損益表垂直分析

Income statement accounts 損益表賬戶(hù)

Income statement and balance sheet columns 損益表和資產(chǎn)負債表欄目

Income statement budgets 損益表預算

Income statement data for direct method, balance sheet and 直接法損益表數據，直接法資產(chǎn)負債表和損益表數據

Income statement of Goodwell Printers 如意印刷公司損益表

Income statement with earnings per share 含每股收益的損益表

Income Summary 收益匯總

Income tax(es) 所得稅

allocating    分配所得稅

cash payments for    為所得稅支付現金

corporate    公司所得稅

depreciation for federal    聯(lián)邦所得稅應稅折舊

payment of    支付所得稅

Income taxes payable 應付所得稅

Incorporation 設立；登記；注冊

application of    公司設立申請

articles of    公司章程

Indenture 契約；合約

bond    債券契約

trust    信托契約

Independent accountants 獨立會(huì )計師

Independent Auditors' Report 獨立審計報告

Index, present value 指數；索引，現值指數

Indirect expenses 間接費用

Indirect labor 間接人工

Indirect materials 間接材料

Indirect method 間接法

adjustments to net income 間接法調整至凈利潤

cash flow from operations    經(jīng)營(yíng)現金流量的間接法

cash flows from operating activities    經(jīng)營(yíng)活動(dòng)現金流量的間接法

statement of cash flows    現金流量表的間接法

work sheet    間接法工作底稿

work sheet for statement of cash flows    現金流量表間接法工作底稿

Inflation 通貨膨脹

Information 信息

Initial public offering (IPO), 首次公開(kāi)招股；股票首次發(fā)行

Inspections, quality control 檢查，質(zhì)量控制檢查

Installments 分期付款

Intangible assets 無(wú)形資產(chǎn)

financial reporting for    無(wú)形資產(chǎn)財務(wù)報告

Intangible assets in the balance sheet, fixed assets and 資產(chǎn)負債表中的無(wú)形資產(chǎn)，資產(chǎn)負債表中的固定資產(chǎn)和無(wú)形資產(chǎn)

Interest 利息；股權；份額

minority    少數股權

present value of $1 at compound    1美元的復利現值

present value of annuity of $1 al compound    1美元年金的復利現值

purchasing in a partnership    購買(mǎi)合伙份額

Interest (bond investments) 利息（債券投資）

Interest expense 利息費用

Interest method 實(shí)際利率法

amortization of discount by    實(shí)際利率法下折價(jià)的攤銷(xiāo)

amortization of premium by    實(shí)際利率法下溢價(jià)的攤銷(xiāo)

Interest revenue 利息收入

Internal Audit Division 內部審計部門(mén)

Internal control(s) 內部控制

elements of    內部控制要素

for payroll systems    工資系統內部控制

objectives of    內部控制目標

of cash payments    現金付款內部控制

of fixed assets    固定資產(chǎn)的內部控制

of inventories    存貨內部控制

of receivables    應收款項內部控制

problems, clues to    內部控制問(wèn)題，內部控制問(wèn)題線(xiàn)索

procedures    內部控制程序

Internal rate of return method 內部回報率；內含回報率

Internal revenue code 美國國內稅收法典

Interpretation, and financial analysis 解釋?zhuān)攧?wù)分析與解釋

Inventory(ies) 存貨

determining by the retail method    用零售價(jià)格法確定存貨

estimating by gross profit method    用毛利法估計存貨

finished goods    產(chǎn)成品存貨

gross profit method of    存貨的毛利法

estimating    估計存貨

internal control of    存貨內部控制

materials    材料存貨

merchandise    商品存貨

number of days' sales in    存貨銷(xiāo)售周期

physical    實(shí)地盤(pán)點(diǎn)

raw materials    原材料存貨

work in process    在產(chǎn)品存貨

Inventory analysis 存貨分析

Inventory at lower of cost or market, determining 成本與市價(jià)孰低法計價(jià)的存貨，成本與市價(jià)孰低法確定存貨

Inventory cost flow assumption 存貨成本流轉假設

Inventory cost, estimating 存貨成本，估計存貨成本

Inventory costing, retail method of 存貨成本計算，存貨成本計算的零售價(jià)格法

Inventory costing methods 存貨成本計算方法

comparing    比較存貨成本計算方法

on financial statements, effect of,    財務(wù)報表中存貨成本計算方法，存貨成本計算方法對財務(wù)報表的影響

under a periodic inventory system 定期盤(pán)存制下的存貨成本計算方法

under a perpetual inventory system 永續盤(pán)存制下的存貨成本計算方法

Inventory errors on financial statements, effect of 財務(wù)報表中的存貨差錯，存貨差錯對財務(wù)報表的影響

Inventory ledger 存貨分類(lèi)賬

Inventory profits 存貨利潤

Inventory shortage 存貨短缺

Inventory shrinkage 存貨損耗

Inventory system(s) 盤(pán)存制度

periodic    定期盤(pán)存制

computerized perpetual    電算化永續盤(pán)存制

Inventory turnover 存貨周轉率；存貨周轉次數

Investing 投資

growth    增長(cháng)投資

income    投資收益

technical 技術(shù)投資

value    價(jià)值投資

Investing activities 投資活動(dòng)

cash flows from    投資活動(dòng)現金流量

net cash flow provided by    投資活動(dòng)產(chǎn)生的凈現金流量

net cash flow used for    投資活動(dòng)使用的凈現金流量

Investing and financing activities, noncash 投資和籌資活動(dòng)，非貨幣性投資和籌資活動(dòng)

Investing strategies 投資策略

Investment(s) 投資

accounting for bond    債券投資的會(huì )計處理

lease versus capital    租賃與資本投資

on the balance sheet, temporary    資產(chǎn)負債表中的投資，資產(chǎn)負債表中的臨時(shí)性投資

rate of return on    投資回報率

shareholders'    股東投資

temporary    臨時(shí)性投資

Investment analysis 投資分析

capital    資本性投資分析

factors that complicate capital    使資本投資復雜化的因素

nature of capital    資本投資的性質(zhì)

Investment banks 投資銀行

Investment center(s), 投資中心

responsibility accounting for    投資中心責任會(huì )計

Investment proposals, methods of evaluating capital 投資方案，評價(jià)資本投資方案的方法

Investment turnover 投資周轉率

Investments in bonds 債券投資

Investments in stocks 股票投資

accounting for   股票投資的會(huì )計處理

long-term   長(cháng)期股票投資

sale of   出售股票投資

short-term   短期股票投資

Invoice(s) 發(fā)票

create form    新建發(fā)票格式

Item, edit form 項目，編輯項目格式

J

JIT. See Just-in-time processing 適時(shí)加工制

Job cost sheets 分批成本計算單

and the work in process

controlling account   分批成本計算單和在產(chǎn)品控制賬戶(hù)

   comparing data from    分批成本計算單中的比較數據

Job order and process cost systems compared 分批成本計算法和分步成本計算法的比較

Job order cost system(s) 分批成本計算法

   for manufacturing businesses    制造企業(yè)的分批成本計算法

   for professional service businesses    專(zhuān)業(yè)服務(wù)企業(yè)的分批成本計算法

Job order costing 分批（訂單）成本計算

   and process costing, comparing    分批成本計算和分步成本計算，比較分批成本計算和分步成本計算

for decision making    利用分批成本計算法進(jìn)行決策

Job shops 批量生產(chǎn)企業(yè)

Journal(s) 日記賬

cash payments   現金付款日記賬

cash receipts   現金收款日記賬

general   普通日記賬

modified special   調整的專(zhuān)用日記賬

purchases   進(jìn)貨日記賬

revenue   收入日記賬

sales   銷(xiāo)貨日記賬

special   專(zhuān)用日記賬

two-column   雙欄式日記賬

Journal and ledger 日記賬和分類(lèi)賬

Journal entries for a process cost system 分步成本計算法下的日記賬分錄

Journa1 entry 日記賬分錄

Journalizing 編制分錄

   closing entries    編制結賬分錄

Junk bonds 低級債券；垃圾債券

Just-in-time processing (JIT) 適時(shí)加工制

Just-in-time production line 適時(shí)生產(chǎn)線(xiàn)

L

Labor 工人；人工

   factory    工廠(chǎng)人工

   indirect    間接人工

Labor cost, direct 人工成本，直接人工成本

Labor information and cost flows 人工信息與成本流轉

Labor rate variance, direct 人工工資率差異，直接人工工資率差異

Labor time variance, direct 人工工時(shí)差異，直接人工工時(shí)差異

Labor variance relationships, direct 人工差異關(guān)系，直接人工差異關(guān)系

Labor variances 人工差異

   direct    直接人工差異

   reporting direct    直接人工差異報告

Land 土地

   gain on sale of 土地出售收益

Last-in, first-out (lifo) method 后進(jìn)先出法

   use of 使用后進(jìn)先出法

Last-in, first-out flow of costs 后進(jìn)先出法下的成本流動(dòng)

Lease 出租；租賃

   capital 融資租賃

   operating 經(jīng)營(yíng)性租賃

Lease or sell 出租或出售

   differential analysis report    出租或出售的差異分析報告

Lease versus capital investment 租賃與資本性投資

Leasing fixed assets 租賃固定資產(chǎn)

Ledger(s) 分類(lèi)賬

   accounts payable subsidiary or creditors 應付賬款明細賬或債權人分類(lèi)賬

   accounts receivable subsidiary or customers 應收賬款明細賬或客戶(hù)分類(lèi)賬

   additional subsidiary 附加明細分類(lèi)賬

   finished goods or stock 產(chǎn)成品或存貨分類(lèi)賬

   general 總分類(lèi)賬

   general and subsidiary 總分類(lèi)賬和明細分類(lèi)賬

   inventory 存貨

   journal and 日記賬和分類(lèi)賬

materials    材料分類(lèi)賬

revenue journal postings 收入日記賬

stockholders 股東分類(lèi)賬

subsidiary    明細分類(lèi)賬

Ledger account, finished goods 分類(lèi)賬賬戶(hù)，產(chǎn)成品分類(lèi)賬賬戶(hù)

Ledger with adjusting entries 有調整分錄的分類(lèi)賬

Legal capital 法定資本

Lessee 承租人

Lessor 出租人

Leverage 杠桿收益

   operating 經(jīng)營(yíng)杠桿

Liability(ies) 負債

   accounting treatments of contingent 或有負債會(huì )計處理

   accrued 應計負債

   contingent 或有負債

current    流動(dòng)負債

for employee earnings    員工收入負債

for employer’s payroll taxes 雇主工資稅負債

   limited    有限責任

   long-term 長(cháng)期負債

   nature of current    流動(dòng)負債的性質(zhì)

   ratio of fixed assets to long-term    固定資產(chǎn)對長(cháng)期負債比率

   to stockholders’ equity, ratio of    負債對股東權益比率

   unearned revenues recorded initially as    預收收入初始記錄為負債

Life cycle 生命周期

   business    經(jīng)營(yíng)生命周期

of a business    企業(yè)生命周期

Limited liability 有限責任

Limited liability corporation(s) (LLC) 有限責任公司

   accounting for    有限責任公司的會(huì )計處理

   equity reporting for    有限責任公司的權益報告

Limited life 有限壽命

Limited partnership 有限合伙

Line department 直線(xiàn)部門(mén)

Line of credit 授信額度

Liquidating dividend 清算股利

Liquidating partnerships 合伙企業(yè)的清算

Liquidation 清算

   errors in    清算差錯

   statement of partnership    合伙企業(yè)清算表

Long-term debt, current portion of 長(cháng)期債務(wù)，一年內到期的長(cháng)期債務(wù)

Long-term investments in stocks 長(cháng)期股權投資

Long-term liabilities 長(cháng)期負債

   ratio of fixed assets to    固定資產(chǎn)對長(cháng)期負債比率

Loss(es) 損失

   differential income or    差異損益

   net    凈虧損

   on exchanges    外幣兌換損失

on realization    變現損失

   realized currency exchange gains and    已實(shí)現的貨幣匯兌利得與損失

unrealized currency exchange gains and    未實(shí)現的貨幣匯兌利得與損失

unrealized holding gain or    未實(shí)現持有利得或損失

Low-cost strategy 低成本戰略

Lower of cost or market, determining inventory at 成本與市價(jià)孰低，成本與市價(jià)孰低法決定存貨

Lower-of-cost-or-market(LCM) method 成本與市價(jià)孰低法

M

Make or buy 制造或外購

   differential analysis report 制造或外購差異分析報告

Maker 承兌人

Management accountant 管理會(huì )計人員

   in the organization 組織中的管理會(huì )計人員

Management Discussion and Analysis(MDA) 管理層討論與分析

Management’s philosophy 管理哲學(xué)

Managerial accounting 管理會(huì )計

   financial accounting and 財務(wù)會(huì )計和管理會(huì )計

Managerial and financial accounting 管理會(huì )計和財務(wù)會(huì )計

   differences between    管理會(huì )計和財務(wù)會(huì )計的區別

Managers 管理者

Manual accounting system(s) 手工會(huì )計系統

Manufacturer(s) 制造企業(yè)

   cost flows for a process    分步制造企業(yè)的成本流轉

   physical flows and cost flows for a process    分步制造企業(yè)的實(shí)物流轉和成本流轉

   physical flows for a process    分步制造企業(yè)的實(shí)物流轉

   process    分步制造企業(yè)

Manufacturing business(es) 制造企業(yè)

   job order cost systems    制造企業(yè)的分批成本計算法

Manufacturing cells 制造單元

Manufacturing cost terms 制造成本概念

Manufacturing costs 制造成本

   flow of    制造成本流轉

   for Goodwell Printers, flow of    如意印刷公司制造成本，如意印刷公司制造成本流轉

   schedule of payments for 制造成本付款明細表

Manufacturing margin 制造毛益

Manufacturing overhead 制造費用

Margin 邊際

manufacturing    制造毛益

profit    邊際利潤

Margin of safety 安全邊際

Market price approach 市場(chǎng)價(jià)格法

Market rate 市場(chǎng)利率

Marketable securities 有價(jià)證券

Markup 加成；成本加成

Master budget 總預算；全面預算

Matching concept 配比概念

Matching principle 配比原則

Materiality concept 重要性概念

Materials 材料

indirect    間接材料

Materials costs, direct, 材料成本，直接材料成本

Materials equivalent units 材料約當產(chǎn)量

direct    直接材料約當產(chǎn)量

Materials information and cost flows 材料信息和成本流轉

Materials inventory 材料存貨

Materials ledger 材料分類(lèi)賬

Materials price variance, direct 材料價(jià)格變動(dòng)，直接材料價(jià)格變動(dòng)

Materials quantity variance, direct 材料數量變動(dòng)，直接材料數量變動(dòng)

Materials requisitions 領(lǐng)料單

Materials variance relationships, direct 材料差異關(guān)系，直接材料差異關(guān)系

Materials variances 材料差異

direct    直接材料差異

reporting direct    報告直接材料差異

Mature phase 成熟階段

Maturity date 到期日

Maturity value 到期值

Measures 計量；衡量

nonfinancial performance    非財務(wù)業(yè)績(jì)橫量

other analytical    其他分析性衡量

security    安全衡量

Medicare 醫療保險

Members' equity, statement of 成員權益，成員權益報表

Memorandum balance 備注余額

Merchandise, cash payment for 商品，為商品支付現金

Merchandise available for sale 可供銷(xiāo)售的商品

Merchandise inventory 商品存貨

Merchandise inventory on the balance sheet 資產(chǎn)負債表中的商品存貨

presentation of 商品存貨在資產(chǎn)負債表中的列示

Merchandise inventory shrinkage 商品存貨損耗

Merchandise transactions 商品交易

in a periodic inventory system    定期盤(pán)存制下的商品交易

illustration of accounting for    商品交易會(huì )計介紹

Merchandisers, accounting systems for 商人；商號，商號會(huì )計制度

Merchandising business(es) 商業(yè)企業(yè)

cash payments journal for    商業(yè)企業(yè)現金付款日記賬

cash receipts journal for,    商業(yè)企業(yè)現金收款日記賬

chart of accounts for a,    商業(yè)企業(yè)會(huì )計科目表

financial statements for a    商業(yè)企業(yè)財務(wù)報表

nature of    商業(yè)企業(yè)的性質(zhì)

period inventory systems for    商業(yè)企業(yè)定期盤(pán)存制

purchases journal for a    商業(yè)企業(yè)采購日記賬

sales journal for a    商業(yè)企業(yè)銷(xiāo)貨日記賬

statement of owner's equity    商業(yè)企業(yè)所有者權益表

the accounting cycle for a    商業(yè)企業(yè)會(huì )計循環(huán)

work sheet and adjusting and

closing entries for    商業(yè)企業(yè)工作底稿和調整及結賬分錄

work sheet for    商業(yè)企業(yè)工作底稿

Merger 吸收合并；兼并

Mergers and consolidations 吸收合并與創(chuàng )立合并

Minority interest 少數股權

Mixed cost(s) 混合成本

Monitoring 監控

Multiple-step income statement 多步式損益表

Mutual agency 相互代理

N

Natural business year 自然營(yíng)業(yè)年度

Natural resources 自然資源

Negotiated price approach, 協(xié)議價(jià)格法

Negotiated transfer price, income statements 協(xié)議轉移價(jià)格，協(xié)議轉移價(jià)格損益表

Net book value 賬面凈值

Net cash flow 凈現金流量

provided by financing activities    籌資活動(dòng)產(chǎn)生的凈現金流量

provided by investing activities    投資活動(dòng)產(chǎn)生的凈現金流量

used for financing activities    籌資活動(dòng)使用的凈現金流量

used for investing activities    投資活動(dòng)使用的凈現金流量

Net income 凈利潤；凈收益

indirect method, adjustment to    直接法調整到凈收益

Net loss 凈虧損

Net pay 工資凈額

computing employee    計算員工工資凈額

Net present value analysis at 12% 回報率為12％的凈現值分析

Net present value analysis 凈現值分析

Net present value method 凈現值法

Net profit 凈利潤

Net realizable value 可變現凈值

valuation at    評估可變現凈值

Net sales 銷(xiāo)售凈額

Net sales to assets, ratio of 總資產(chǎn)周轉率

Nominal accounts 虛賬戶(hù)

Noncash investing and financing activities 非現金投資和籌資活動(dòng)

Nonfinancial performance measures 非財務(wù)業(yè)績(jì)橫量

Nonmanufacturing expenses, standards for 非生產(chǎn)性費用，非生產(chǎn)性費用標準

Nonparticipating preferred stock 非參與優(yōu)先股

dividends to    非參與優(yōu)先股股利

Nonpublic corporations 非公眾公司

Nontaxable entity 非納稅主體；非納稅實(shí)體

No-par stock 無(wú)面值股票

Normal balances of accounts 賬戶(hù)的正常余額

Normal standards 正常標準

Notes payable, short-term 應付票據，短期應付票據

Notes receivable 應收票據

accounting for    應收票據的會(huì )計處理

characteristics of    應收票據的特點(diǎn)

discounting    應收票據貼現

Number of days' sales in inventory 存貨銷(xiāo)售周期

Number of days' sales in receivables 應收賬款周轉天數

Number of times preferred dividends are earned 優(yōu)先股股利保障倍數

Number of times the interest charges are earned 利息保障倍數

O

Objectivity concept 客觀(guān)性概念

Old age, survivors, and disability insurance(OASDI) 老年鰥寡殘疾生活保險

Operating activities 經(jīng)營(yíng)活動(dòng)

cash flows from    經(jīng)營(yíng)活動(dòng)現金流量

direct method, cash flows from    經(jīng)營(yíng)活動(dòng)現金流量的直接法

indirect method, cash flows from    經(jīng)營(yíng)活動(dòng)現金流量的間接法

reporting cash flows from    報告經(jīng)營(yíng)活動(dòng)現金流量

Operating agreement 經(jīng)營(yíng)協(xié)議

Operating cycle 經(jīng)營(yíng)循環(huán)

Operating expenses, cash payments for, 經(jīng)營(yíng)費用，現金支付的經(jīng)營(yíng)費用

Operating lease 經(jīng)營(yíng)性租賃

Operating leverage 經(jīng)營(yíng)杠桿

Operating style 經(jīng)營(yíng)風(fēng)格

Operations 經(jīng)營(yíng)

centralized and decentralized    集權和分權經(jīng)營(yíng)

discontinued    停止經(jīng)營(yíng)

income from    營(yíng)業(yè)利潤

Opportunity cost 機會(huì )成本

Organization, management accountant in 組織，組織中的管理會(huì )計人員

Organization forms, characteristics of 組織形式，組織形式的特點(diǎn)

Organizational structure 組織結構

of a corporation    公司的組織結構

Other comprehensive income, accumulated 其他全面收益，累計其他全面收益

Other comprehensive income items 其他全面收益項目

Other expense 其他費用

Other income and expense 其他收入和費用

Other income 其他收入

Other receivables 其他應收款

Outstanding stock 流通在外的股票

Overabsorbed factory overhead 制造費用過(guò)度吸收

Overapplied factory overhead 制造費用過(guò)度分配

Overhead 制造費用；間接費用

allocating factory    分配制造費用

assigning factory to jobs    將制造費用分配到各個(gè)批量

manufacturing 制造費用

overapplied or overabsorbed factory    制造費用過(guò)度分配

Overhead balance, disposal of factory 間接費用余額，制造費用余額處理

Overhead cost, factory 間接費用成本，制造費用成本

Overhead cost budget, factory 間接費用成本預算，制造費用成本預算

Overhead cost variance report, factory 間接費用差異報告，制造費用差異報告

Overhead flexible budget, factory 間接費用彈性預算，制造費用彈性預算

Overhead rate, predetermined factory 間接費用分配率，預定制造費用分配率

Overhead variances 間接費用差異

factory    制造費用差異

reporting factory    制造費用差異報告

Overhead volume variance 間接費用產(chǎn)量差異

fixed factory    固定制造費用產(chǎn)量差異

graph of fixed    固定制造費用產(chǎn)量差異圖

Owner, withdrawals by 所有者；業(yè)主，業(yè)主提款

Owner's equity 所有者權益；業(yè)主權益

effects of transactions on    所有者權益事項的影響

statement of    所有者權益表

Owners 所有者；業(yè)主

P

P/E ratio 價(jià)格收益比率；市盈率

Paid-in capital 實(shí)繳資本

sources of    實(shí)繳資本的來(lái)源

Par value method 面值法

Par 面值

Parent company 母公司

Participating preferred stock 參與分紅優(yōu)先股

Participation in income 參與分配收益

Partner{s) 合伙人

admitting a    加入合伙人

death of a    合伙人死亡

services of    合伙人的服務(wù)

withdrawal of a    合伙人退出

Partner bonuses 合伙人獎金

Partnership(s) 合伙關(guān)系；合伙企業(yè)

accounting for, 合伙企業(yè)的會(huì )計處理

articles of    合伙企業(yè)章程

contributing assets    向合伙企業(yè)投入資產(chǎn)

equity reporting for    合伙企業(yè)的權益報告

forming a    設立合伙企業(yè)

limited    有限合伙

liquidating 合伙企業(yè)的清算

purchasing an interest in    購買(mǎi)合伙份額

statement of liquid    合伙企業(yè)清算表

Partnership agreement 合伙契約

Partnership dissolution 合伙企業(yè)的解散

Partnership equity, statement of 合伙企業(yè)權益；合伙企業(yè)權益表

Partnership property, coownership of 合伙財產(chǎn)，合伙財產(chǎn)的共同所有權

Patents 專(zhuān)利；專(zhuān)利權

Pay 支付；工資；薪金

computing employee net    計算員工工資凈額

gross    工資總額

net    工資凈額

take-home    實(shí)得工資

vacation    假期工資

Payee 收款人

Payment of income taxes 支付所得稅

Payroll 工資

Payroll accounting department charge 工資會(huì )計部門(mén)費用

Payroll and payroll taxes, accounting systems for 工資和工資稅，工資和工資稅會(huì )計系統

Payroll checks 工資支票

Payroll distribution 工資分配

Payroll register 工資登記表

Payroll system diagram 工資系統的圖表

Payroll systems 工資系統

flow of data in    工資系統的數據流程

internal controls for    工資系統內部控制

Payroll taxes 工資稅

liability for employer's    雇主工資稅負債

recording and paying,    記錄和支付工資稅

Pension 養老金；退休金

postretirement benefits other than    養老金以外的退休福利

Performance measures, nonfinancial 業(yè)績(jì)衡量，非財務(wù)業(yè)績(jì)衡量

Period costs 期間成本

Periodic bond interest payments, present value of 定期債券利息支付，定期債券利息支付的現值

Periodic inventory system(s) 定期盤(pán)存制

chart of accounts for    定期盤(pán)存制下的會(huì )計科目表

chart of accounts    定期盤(pán)存制會(huì )計科目表

end-of-period procedures in    定期盤(pán)存制下的期末程序

for merchandising businesses    商業(yè)企業(yè)定期盤(pán)存制

inventory costing methods under    定期盤(pán)存制下的存貨成本計算方法

merchandise transactions in    定期盤(pán)存制下的商品交易

work sheet    定期盤(pán)存制工作底稿

Periodic method 定期盤(pán)存制

Permanent differences 永久性差異

Perpetual inventory account(fifo) 永續盤(pán)存賬戶(hù)（先進(jìn)先出法）

Perpetual inventory account(lifo) 永續盤(pán)存賬戶(hù)（后進(jìn)先出法）

Perpetual inventory systems, computerized 永續盤(pán)存制，電算化永續盤(pán)存系統

Perpetual method 永續盤(pán)存制

Personnel policies 人事政策

Petty cash fund 備用金

Petty cash receipt 備用金收據

Phase 階段

decline 下降期

growth 增長(cháng)期

mature 成熟期

start-up 啟動(dòng)期

Physical depreciation 有形折舊

Physical flows and cost flows for a process manufacturer 分步制造企業(yè)的實(shí)物流轉和成本流轉

Physical flows for a process manufacturer 分步制造企業(yè)的實(shí)物流轉

Physical inventory 實(shí)地盤(pán)存

Planning 計劃

directing, and control, 計劃，指導與控制,

Plant assets 廠(chǎng)房設備資產(chǎn)

Post-closing trial balance 結賬后試算平衡表

Posting closing entries 過(guò)賬結賬分錄

Posting 過(guò)賬

Postings 過(guò)賬

cash payments journal and    現金支付日記賬和過(guò)賬

purchases journal and    采購日記賬和過(guò)賬

to ledgers, revenue journal    過(guò)入分類(lèi)賬，收入日記賬過(guò)入分類(lèi)賬

Postretirement benefits 退休福利

other than pensions    養老金以外的退休福利

Predetermined factory overhead rate 預定制造費用分配率

Preferential rights, other 優(yōu)先權；其他優(yōu)先權

Preferred stock 優(yōu)先股

cumulative    累積優(yōu)先股

dividends to cumulative    累積優(yōu)先股股利

dividends to nonparticipating    非參與優(yōu)先股股利

nonparticipating    非參與優(yōu)先股

participating    參與分紅優(yōu)先股

Premium 溢價(jià)

amortizing a bond 攤銷(xiāo)債券溢價(jià)

bonds issued at 債券溢價(jià)發(fā)行

Premium by the interest method, amortization of 實(shí)際利率法下溢價(jià)的攤銷(xiāo)

Premium on bonds payable, amortization of 應付債券溢價(jià)，應付債券溢價(jià)攤銷(xiāo)

Premium on stock 股本溢價(jià)

Prepaid expense(s) 預付費用

recorded initially as assets    預付費用初始確認為資產(chǎn)

recorded initially as expense    預付費用初始確認為費用

Prepaid insurance 預付保險費

Present value 現值

methods that ignore    忽略現值法

Present value concepts 現值概念

Present value index 現值指數

Present value methods 現值法

Present value of 現值

$1 at compound interest    1美元的復利現值

$1 table, partial    部分1美元現值表

Present value of 現值

an amount    一定金額的現值

an annuity table, partial    年金現值表，部分年金現值表

an annuity 年金現值

annuity of $1 at compound interest    1美元年金的復利現值

the face amount of bonds 債券面值的現值

the periodic bond interest payments    定期支付的債券利息的現值

Present-value concept 現值概念

Preventive controls 預防性控制

Price(s) 價(jià)格

accept business at a special    以一個(gè)特殊價(jià)格接受交易

commonly used transfer    一般轉移價(jià)格

differential analysis report-sell at special 特定售價(jià)差異分析報告

setting normal product selling    設定正常產(chǎn)品銷(xiāo)售價(jià)格

transfer 轉移價(jià)格

Price approach 價(jià)格方法

cost    成本價(jià)格法

market    市場(chǎng)價(jià)格法

negotiated    協(xié)議價(jià)格法

Price levels, changes in 價(jià)格水平，價(jià)格水平變動(dòng)

Price variance, direct materials 價(jià)格差異，直接材料價(jià)格差異

Price--earnings (P/E) ratio, 價(jià)格收益比率；市盈率

Pricing under production bottlenecks, product profitability and 生產(chǎn)瓶頸下的產(chǎn)品定價(jià)，生產(chǎn)瓶頸下的產(chǎn)品獲利能力和產(chǎn)品定價(jià)

Principal 本金

Principle, matching 原則，配比原則

Printing operations of Good- well Printers, textbook 如意印刷公司的印刷業(yè)務(wù)，如意印刷公司的教科書(shū)印刷業(yè)務(wù)

Prior period adjustments 前期調整

Private accounting 內部會(huì )計；私營(yíng)企業(yè)會(huì )計

Private corporations 私有公司

Proceeds 收益；貼現凈額；實(shí)得余額；所得款項

Process 過(guò)程；流程；工序；步驟

Process and job order cost systems compared 分步成本計算法和分批成本計算法的比較

Process cost system 分步成本計算法

journal entries for    分步成本計算法下的日記賬分錄

Process costing, comparing job order costing and 分步成本計算；比較分批成本計算和分步成本計算

Process manufacturer(s) cost flows for 分步制造企業(yè)的成本流轉

physical flows and cost flows for    分步制造企業(yè)的實(shí)物流轉和成本流轉

physical flows for ,    分步制造企業(yè)的實(shí)物流轉

Process or sell 加工或銷(xiāo)售

differential analysis report    加工或銷(xiāo)售差異分析報告

Processing methods 分步法

Product 產(chǎn)品

discontinue a segment or    停止經(jīng)營(yíng)分部或產(chǎn)品

income (loss) by    產(chǎn)品收益（虧損）

Product cost calculations, activity base 產(chǎn)品成本計算，作業(yè)基礎產(chǎn)品成本計算

Product cost concept 產(chǎn)品成本概念

Product costs 產(chǎn)品成本

Product life-cycle management(PLM) 產(chǎn)品生命周期管理

Product pricing under production bottlenecks 生產(chǎn)瓶頸下的產(chǎn)品定價(jià)

Product profitability and pricing under production bottlenecks 生產(chǎn)瓶頸下的產(chǎn)品獲利能力和產(chǎn)品定價(jià)

Product profitability under production bottlenecks, 生產(chǎn)瓶頸下的產(chǎn)品獲利能力

Product selling prices, setting normal 產(chǎn)品銷(xiāo)售價(jià)格，設定正常產(chǎn)品銷(xiāo)售價(jià)格

Production 產(chǎn)量；生產(chǎn)

calculate equivalent units of    計算約當產(chǎn)量

equivalent units of    約當產(chǎn)量

Production bottlenecks 生產(chǎn)瓶頸

product pricing under    生產(chǎn)瓶頸下的產(chǎn)品定價(jià)

product profitability under    生產(chǎn)瓶頸下的產(chǎn)品獲利能力

Production budget 生產(chǎn)預算

Production line 生產(chǎn)線(xiàn)

just-in-time    適時(shí)生產(chǎn)線(xiàn)

traditional    傳統生產(chǎn)線(xiàn)

Production report 生產(chǎn)報告

cost of    生產(chǎn)報告的成本

FIFO, cost of    先進(jìn)先出法生產(chǎn)報告，先進(jìn)先出法生產(chǎn)報告的成本

Profit(s) 利潤

gross 毛利

illusory 虛假利潤

inventory    存貨利潤

net 凈利潤

target 目標利潤

Profit center(s) 利潤中心

responsibility accounting for    利潤中心責任會(huì )計

Profit center reporting 利潤中心報告

Profit margin 銷(xiāo)售利潤率

Profitability 獲利能力；利潤率

Profitability analysis 獲利能力分析

Profit-volume chart 利潤－產(chǎn)量圖

original and revised    原始的和修訂的利潤－產(chǎn)量圖

Profit-volume ratio 利潤－產(chǎn)量率

Promissory note 承兌票據

Property, plant, and equipment 財產(chǎn)，廠(chǎng)房和設備

Proprietorship(s) 獨資企業(yè)

entity reporting for    獨資企業(yè)的權益報告

Protest fee 拒付通知單費用

Public accounting 公共會(huì )計

Public corporations 公眾公司；股票公開(kāi)發(fā)行公司

Purchase (bond investments) 購買(mǎi)（債券投資）

Purchase allowance 購貨折讓

Purchase and payment cycle 購貨與付款循環(huán)

Purchase method 購買(mǎi)法

Purchase transactions 采購業(yè)務(wù)

Purchases allowances 購貨折讓

Purchases budget, direct materials 采購預算直接材料采購預算

Purchases discounts 購貨折扣

Purchases journal 采購日記賬

and postings 采購日記賬與過(guò)賬

for a merchandising business    商業(yè)企業(yè)采購日記賬

Purchases on account 購貨賬戶(hù)；采購賬戶(hù)

Purchases return 購貨退回

Purchases returns and allowances 購貨退回與折讓

Q

Qualitative considerations 定性分析

Quality control inspections 質(zhì)量控制檢查

Quantity variance, direct materials 質(zhì)量差異，直接材料質(zhì)量差異

Quick assets 速動(dòng)資產(chǎn)

Quick ratio 速動(dòng)比率

R

Rate(s) 比率

activity    業(yè)務(wù)比率

contract or coupon 約定或票面利率

currency exchange    貨幣匯率

discount 折扣率；貼現率

predetermined factory overhead    預定制造費用分配率

service department charge    服務(wù)部門(mén)費用率

Rate earned 收益率

on common stockholders' equity    普通股股東權益收益率

on stockholders' equity,    股東權益收益率

on total assets    總資產(chǎn)收益率

Rate of income from operations to total assets 營(yíng)業(yè)利潤對總資產(chǎn)比率

Rate of interest, effective or market 利息率，實(shí)際利率或市場(chǎng)利率

Rate of return 回報率

average or accounting,    平均或會(huì )計回報率

on assets    資產(chǎn)回報率

on investment (ROI)    投資回報率

Rate variance, direct labor 率差異，直接人工工資率差異

Ratio 比,比率

acid-test or quick 酸性測試比率或速動(dòng)比率

contribution margin or profit-volume 貢獻毛益或利潤－產(chǎn)量率

contribution margin 貢獻毛益

current (working capital or bankers') 流動(dòng)比率(營(yíng)運資本率或銀行用比率)

current 流動(dòng)比率

doomsday 終極流動(dòng)比率

of fixed assets to long-term liabilities 固定資產(chǎn)對長(cháng)期負債比率

of liabilities to stockholders' equity 負債對股東權益比率

of net sales to assets 總資產(chǎn)周轉率

price-earnings (P/E) 市盈率

quick or acid-test    速度比率或酸性測試比率

Rationing, capital 分配,資本分配

Raw materials inventory 原材料存貨

Real accounts 實(shí)賬戶(hù)

Realization(s) 變現

gain on 變現利得

loss on 變現損失

Realized currency exchange gains and losses 已實(shí)現貨幣匯兌利得或損失

Receivable(s) 應收款項

account(s) 應收賬款

classification of 應收款項的類(lèi)型

estimating uncollectibles based on analysis of 基于應收款項分析的壞賬估計

internal control of 應收款項內部控制

notes 應收票據

number of days' sales in    應收賬款周轉天數

on the balance sheet 資產(chǎn)負債表中的應收款項

other 其他應收款

trade    商業(yè)應收款項

uncollectible 壞賬

Receivable functions, separating 應收款項運作，應收款項運作分解

Receiving report 收貨單

Registrar 證券發(fā)行登記處；股票轉讓登記處

Relevant 相關(guān)的

Relevant range 相關(guān)范圍

Remittance advice 匯款通知單

Rent revenue 租金收入

Report(s) 報告

budget performance 預算業(yè)績(jì)報告

cost of production 生產(chǎn)成本報告

factory cost overhead variance    制造成本費用差異報告

factory overhead cost variance 制造費用成本差異報告

FIFO, cost of production 先進(jìn)先出法下的生產(chǎn)成本報告

for cost centers, responsibility accounting 成本中心報告，成本中心責任會(huì )計報告

receiving 收貨單

Report form 報告式

of balance sheet    資產(chǎn)負債表報告式

Requisitions, materials 需求，領(lǐng)料單

Research and development costs 研究和開(kāi)發(fā)成本

Residual income 剩余收益

Residual value 殘值；剩余價(jià)值

Resources, natural 資源,自然資源

Responsibility accounting 責任會(huì )計

for cost centers 成本中心責任會(huì )計

for investment centers. 投資中心責任會(huì )計

for profit centers 利潤中心責任會(huì )計

reports for cost centers 成本中心報告

Responsibility centers 責任中心

Restrictions 限制

Restructuring charges 重組費用

Retail inventory method 零售價(jià)格法

Retail method 零售價(jià)格法

determining inventory by 用零售價(jià)格法確定存貨

of inventory costing    存貨成本計算的零售價(jià)格法

Retailers' sources of cash 零售商的現金來(lái)源

Retained earnings 留存收益

reporting 留存收益報告

Retained earnings statement 留存收益表

horizontal analysis, comparative 留存收益表水平分析,比較留存收益表水平分析

Return, purchase 退回，購貨退回

Revaluation, of assets 重估，資產(chǎn)重估

Revenue(s) 收入

accrued 應計收入

controllable    可控收入

deferred or unearned 遞延收入或預收收入

differential    差別收入

interest 利息收入

rent 租金收入

unearned revenues recorded initially as 預收收入初始記錄收入

unearned    預收收入

Revenue and collection cycle 收入與收款循環(huán)

Revenue expenditures 收益性支出

capital and 資本性支出與收益性支出

Revenue journal 收入日記賬

Revenue journal postings to ledgers 從收入日記賬過(guò)到分類(lèi)賬

Revenue recognition concept 收入確認概念

Reversing entries for deferrals 遞延收入或費用的轉回分錄

Reversing entry 轉回分錄

Rights, other preferential 權利,其他優(yōu)先權

Risk assessment 風(fēng)險評估

S

S corporation

Safety, margin of 安全，安全邊際

Salary 薪水

Sale (bond investments) 銷(xiāo)售(債券投資)

Sale of investments in stocks 股權投資的出售

Sale of land, gain on 土地銷(xiāo)售，土地銷(xiāo)售利得

Sales 銷(xiāo)售；銷(xiāo)售收入

estimating uncollectibles based on    基于銷(xiāo)售收入估計壞賬

schedule of collections from    銷(xiāo)售收款明細表

Sales allowance 銷(xiāo)售折讓

Sales budget 銷(xiāo)售預算

Sales discounts 銷(xiāo)售折扣

Sales journal 銷(xiāo)售日記賬

for a merchandising business    商業(yè)企業(yè)銷(xiāo)售日記賬

Sales mix 銷(xiāo)售組合

Sales mix considerations 銷(xiāo)售組合決策

Sales on account 應收銷(xiāo)售收入；賒銷(xiāo)收入

Sales return 銷(xiāo)售退回

Sales returns and allowances 銷(xiāo)售退回與折讓

Sales taxes 銷(xiāo)售稅；營(yíng)業(yè)稅

Sales transactions 銷(xiāo)售交易

Salvage value 殘值

Sarbanes-Oxley Act 薩班斯-奧克利斯法案

Scorecard, balanced 記分卡，平衡記分卡

Scrap value 廢料價(jià)值

Securities 證券

available-for-sale     可供出售證券

equity     權益證券

held-to-maturity     持有至到期日證券

marketable     有價(jià)證券

trading     交易證券

Security measures 安全衡量

Segment, discontinue an unprofitable, differential analysis report 分部，停止經(jīng)營(yíng)一個(gè)未盈利的部門(mén)，分部差異分析報告

Segment or product, discontinue 分部或產(chǎn)品，停止經(jīng)營(yíng)分部或產(chǎn)品

Sell 出售

differential analysis report-process or    加工或出售差異分析報告

lease or 出租或出售

process or    加工或出售

Sell at special price, differential analysis report 特殊價(jià)格出售，特殊價(jià)格出售差異分析報告

Sell or lease, differential analysis report 出售或出租，出租或出租差異分析報告

Selling and administrative expenses budget 銷(xiāo)售和管理費用預算

Selling expenses 銷(xiāo)售費用

Selling fixed assets 出售固定資產(chǎn)

Selling price, effect of changes in unit 銷(xiāo)售價(jià)格，單位產(chǎn)品銷(xiāo)售價(jià)格變化的影響

Semifixed cost 半固定成本

Semivariable cost 半變動(dòng)成本

Sensitivity analysis 敏感性分析

Serial bonds 分期償付債券

Service business(es) 服務(wù)企業(yè)

flow of costs through    服務(wù)企業(yè)成本流轉

job order cost systems for professional    專(zhuān)業(yè)服務(wù)企業(yè)分批成本制度

Service department charge rate 服務(wù)部門(mén)費用率

Service department charges 服務(wù)部門(mén)費用

Service departments 服務(wù)部門(mén)

Services, of partners 服務(wù)，合伙人服務(wù)

Setup 設置

Shareholders 股東

Shareholders' equity 股東權益

Shareholders' investment 股東投資

Short-term investments in stocks 短期股票投資

Short-term notes payable 短期應付票據

Signature card 印簽卡

Single-step income statement 單步式損益表

Sinking fund 償債基金

Slide 滑位

Social security 社會(huì )保障

Solvency 償債能力

Solvency analysis 償債能力分析

Special journals 專(zhuān)用日記賬

modified    調整的專(zhuān)用日記賬

Specialized accounting fields 專(zhuān)門(mén)會(huì )計領(lǐng)域

Specific identification method 個(gè)別辨認法

Staff department 參謀部門(mén)

Stakeholders of a business, accounting information and 企業(yè)的利益相關(guān)者，會(huì )計信息與企業(yè)利益相關(guān)者

Standard cost for XL jeans 特大號牛仔褲的標準成本

Standard cost systems 標準成本系統

Standard cost 標準成本

Standards 標準

currently attainable or normal    當前可實(shí)現標準或一般標準

for nonmanufacturing expenses    非生產(chǎn)性費用標準

in income statement, variances from    損益表中的標準，損益表中的標準差異

recording and reporting variances from    記錄和報告標準差異

reviewing and revising    標準檢查和修訂

setting    標準制定

support and criticism of    標準的支持和批評

theoretical or ideal    理論或理想標準

types of    標準的類(lèi)型

Start-up phase 啟動(dòng)階段

State unemployment compensation tax 州失業(yè)補償稅

State Unemployment Tax Acts(SUTA) 州失業(yè)稅法

Stated value 設定價(jià)值

Statement(s) 報表；公告

common-size    通用報表

consolidated financial    合并財務(wù)報表

financial    財務(wù)報表

income    損益表

Statement of account 對賬單

Statement of cash flows 現金流量表

direct method    現金流量表的直接法

direct method, work sheet for    現金流量表直接法的工作底稿

indirect method    現金流量表的間接法

indirect method, work sheet for    現金流量表間接法的工作底稿

preparing    現金流量表編制準備

work sheet for    現金流量表工作底稿

Statement of income and comprehensive income 收益和全面收益表

Statement of members' equity 成員權益報表

Statement of owner's equity 所有者權益表

for merchandising business    商業(yè)企業(yè)所有者權益表

Statement or partnership equity 合伙企業(yè)權益表

Statement of partnership liquidation 合伙企業(yè)清算表

Statement of stockholders' equity 股東權益表

Statements of Financial Accounting Standards 財務(wù)會(huì )計準則公告

States of incorporation, examples of corporations and their 公司注冊地，公司和公司注冊地舉例

Static and flexible budgets 固定預算和彈性預算

Static budget 固定預算

Stock 股票

common    普通股

cumulative preferred    累積優(yōu)先股

dividends to cumulative preferred    累積優(yōu)先股股利

dividends to nonparticipating preferred 不參與分紅優(yōu)先股股利

issuing    股票的發(fā)行

nonparticipating preferred    不參與分紅優(yōu)先股

no-par    無(wú)面值股票

outstanding    流通在外的股票

participating preferred    參與分紅優(yōu)先股

preferred    優(yōu)先股

premium on    股票溢價(jià)

treasury    庫藏股票

Stock certificates 持股證書(shū)

Stock dividend 股票股利

Stock ledger 庫存分類(lèi)賬

Stock split 股票分割

Stock transactions, treasury 股票交易，庫藏股票交易

Stockholders 股東

Stockholders ledger 股東分類(lèi)賬

Stockholders' equity 股東權益

balance sheet section    資產(chǎn)負債表的股東權益部分

in the balance sheet    資產(chǎn)負債表中的股東權益

rate earned on    凈資產(chǎn)收益率

ratio of liabilities to    負債對股東權益比率

reporting    股東權益報告

statement of    股東權益報表

Stocks 股票

accounting for investment in    股票投資的會(huì )計處理

long-term investments in    長(cháng)期股票投資

sale of investments in    股票投資出售

short-term investments in    短期股票投資

Straight-line method 直線(xiàn)法

Strategy 策略；戰略

business    經(jīng)營(yíng)戰略

combination    混合戰略

differentiation    差異化戰略

low-cost    低成本戰略

Subsidiary company 子公司

Subsidiary ledger(s) 明細分類(lèi)賬

accounts payable control and 應付賬款控制和明細分類(lèi)賬

accounts payable 應付賬款明細分類(lèi)賬

accounts receivable control and 應收賬款控制和明細分類(lèi)賬

accounts receivable 應收賬款明細分類(lèi)賬

additional 其他的明細分類(lèi)賬

Summarizing transactions, illustration of analyzing and 經(jīng)濟業(yè)務(wù)總結，舉例說(shuō)明分析和總結經(jīng)濟業(yè)務(wù)

Sum-of-the-years-digits methods 年數總和法

Sunk costs 沉沒(méi)成本

Supplies 物料；輔料

Supply chain management(SCM) 供應鏈管理

T

T account T型賬戶(hù)；丁字型賬戶(hù)

Table 表

partial present value of $1    部分1美元現值表

partial present value of an annuity    部分年金現值表

Take-home pay 稅后工資凈額

Tangible assets 有形資產(chǎn)

Target cost concept 目標成本概念

Target costing 目標成本法

Target profit 目標利潤

Tax(es) 稅

accounting systems for payroll    工資稅會(huì )計制度

allocating income    分配所得稅

corporate income    公司所得稅

FICA    聯(lián)邦社會(huì )保險捐款法

income    所得稅

liability for employer's payroll    雇主工資稅負債

payment of income    支付所得稅

recording and paying payroll    記錄和支付工資稅

reporting and analyzing    報告和分析稅款

Tax payments, responsibility for 稅收支付，稅收支付責任

Taxable income 應稅所得

Taxation, double 征稅，雙重征稅

Technical investing 技術(shù)投資

Temporary accounts 臨時(shí)性賬戶(hù)

Temporary differences 暫時(shí)性差異

Temporary investments 臨時(shí)性投資

on the balance sheet    資產(chǎn)負債表中的臨時(shí)性投資

Term bonds 定期債券

Theoretical standards 理論標準

Theory of constraints (TOC) 限制理論

Time tickets 計工單

Time value of money concept 貨幣時(shí)間價(jià)值概念

Time variance, direct labor 工時(shí)差異，直接人工工時(shí)差異

Time-adjusted rate of return method 時(shí)效調整回報率法

Total assets, fixed as a percent of 總資產(chǎn)，固定資產(chǎn)占總資產(chǎn)百分比

Total cost concept 完全成本概念

Trade discounts 商業(yè)折扣

Trade receivables 商業(yè)應收款項

Trade-in allowance 以舊換新折讓

Trade-in value 以舊換新抵價(jià)

Trademark 商標

Trading securities 交易證券

Traditional analysis 傳統分析

Traditional production line 傳統生產(chǎn)線(xiàn)

Transactions, illustration of analyzing and summarizing 交易；經(jīng)濟業(yè)務(wù)；會(huì )計事項，舉例說(shuō)明分析和總結經(jīng)濟業(yè)務(wù)

Transactions register 業(yè)務(wù)登記簿

Transfer agent 過(guò)戶(hù)代理人

Transfer price(s) 轉移價(jià)格

commonly used    通常使用的轉移價(jià)格

Transportation costs 運輸費用

Transportation in 運入運費

Transportation terms 運輸期間

Transposition 換位

Treasury stock 庫藏股票

Treasury stock transactions 庫藏股票交易

Trial balance 試算平衡；試算平衡表

adjusted    調整后試算平衡表

errors causing unequal    誤差導致不平衡試算平衡表

post-closing    結賬后試算平衡表

unadjusted    調整前試算平衡表

Trial balance columns 試算平衡表欄

adjusted    調整后試算平衡表欄

unadjusted    調整前試算平衡表欄

Trust indenture 信托契約

Turnover 周轉率；周轉次數

accounts receivable    應收賬款周轉率；應收賬款周轉次數

inventory    存貨周轉率；存貨周轉次數

investment    投資周轉率

Two-column journal 兩欄式日記賬

U

Unadjusted trial balance 調整前試算平衡表

columns    調整前試算平衡表欄

worksheet    調整前試算平衡表工作底稿

Uncertainty 不確定性

Uncollectible accounts expense 壞賬費用

Uncollectible accounts, estimate of 壞賬，壞賬估計

Uncollectible receivables 壞賬

Uncollectibles 壞賬

allowance method of accounting for    壞賬會(huì )計處理的備抵法

direct write-off method of accounting for    壞賬會(huì )計處理的直接注銷(xiāo)法

estimate based on analysis of receivables    壞賬分析的估計基礎

estimate based on sales    銷(xiāo)售壞賬的估計基礎

estimating    壞賬估計

Underwriting firms 證券包銷(xiāo)公司

Unearned rent 預收租金

Unearned revenue{s) 預收收入

recorded initially as liability    預收收入初始記錄為負債

recorded initially as revenue    預收收入初始記錄為收入

Unequal proposal lives 不等的方案壽命

Unit(s) 單位

allocate costs to transferred and partially

completed    將成本在轉出單位和部分完工單位間進(jìn)行分配

conversion equivalent 轉換約當產(chǎn)量

cost per equivalent    單位約當產(chǎn)量成本

direct materials equivalent    直接材料約當產(chǎn)量

to be assigned costs, determine    成本分配單位，確定成本分配單位

to be costed    成本計算單位

whole    全部產(chǎn)量

Unit contribution margin 單位貢獻毛益

Unit of measure concept 計量單位概念

Unit selling price, effect of changes of 單位售價(jià)，單位產(chǎn)品銷(xiāo)售價(jià)格變動(dòng)的影響

Unit variable costs, effect of changes of 單位變動(dòng)成本，單位變動(dòng)成本變動(dòng)的影響

Units manufactured exceed units sold 制造單位超過(guò)銷(xiāo)售單位

Units of production, calculate equivalent 產(chǎn)量單位，計算約當產(chǎn)量

Units-of-production method 產(chǎn)量法

Unlimited liability 無(wú)限責任

Unrealized currency exchange gains and losses 未實(shí)現貨幣匯兌利得和損失

Unrealized holding gain or loss 未實(shí)現持有利得或損失

Unusual items affecting the income statement 影響損益表的非經(jīng)常性項目

Unusual items in income statement 損益表中的非經(jīng)常性項目

Usage quantities, estimated activity base 耗用量；估計作業(yè)基礎耗用量

V

Vacation pay 假期工資

Valuation 計價(jià)；估價(jià)

at lower of cost or market    成本與市價(jià)孰低法計價(jià)

at net realizable value    可變現凈值計價(jià)

Value 價(jià)值

book    賬面價(jià)值

future    未來(lái)價(jià)值；終值

maturity    到期值

methods that ignore present    忽略現值法

net book    賬面凈值

net realizable    可變現凈值

of $1 table, partial present    1美元現值表，部分1美元現值表

of an annuity table, partial present    年金現值表，部分年金現值表

of an annuity, present    年金現值，部分年金現值

present    現值

residual (scrap, salvage, or trade-in)    殘值

stated    設定價(jià)值

Value chain 價(jià)值鏈

of a business    企業(yè)價(jià)值鏈

Value concepts, present 價(jià)值概念，現值概念

Value index, present 價(jià)值指數，現值指數

Value investing 價(jià)值投資

Value method, net present 價(jià)值法，凈現值法

Value methods, present 價(jià)值法，現值法

Variable cost concept 變動(dòng)成本概念

Variable costing 變動(dòng)成本法

Variable costing income statement 變動(dòng)成本法下的損益表

Variable costs 變動(dòng)成本

Variable costs graphs 變動(dòng)成本圖

Variable factory overhead controllable variance 變動(dòng)制造費用可控差異

Variance(s) 差異

controllable    可控差異

cost    成本差異

direct labor    直接人工差異

direct labor rate    直接人工工資率差異

direct labor time    直接人工工時(shí)差異

direct materials    直接材料差異

direct materials price    直接材料價(jià)格差異

direct materials quantity    直接材料數量差異

factory overhead    制造費用差異

fixed factory overhead volume    固定制造費用產(chǎn)量差異

from standards in income statement    損益表中的標準差異

from standards, recording and reporting    標準差異，記錄和報告標準差異

graph of fixed overhead volume    固定制造費用產(chǎn)量差異圖

reporting direct labor    報告直接人工差異

reporting direct materials    報告直接材料差異

reporting factory overhead    報告制造費用差異

variable factory overhead controllable    變動(dòng)制造費用可控差異

volume    產(chǎn)量差異

Variance relationships 差異關(guān)系

direct labor    直接人工差異關(guān)系

direct materials    直接材料差異關(guān)系

Variance report 差異報告

factory cost overhead    制造成本費用差異報告

factory overhead cost,    制造費用成本差異報告

Venture capitalist (VC) 風(fēng)險投資家

Vertical analysis 垂直分析

of income statements    損益表垂直分析

comparative balance sheet    比較資產(chǎn)負債表垂直分析

comparative income statement    比較損益表垂直分析

Volume variance 產(chǎn)量差異

fixed factory overhead    固定制造費用產(chǎn)量分析

graph of fixed overhead,    固定制造費用產(chǎn)量差異圖

Voucher 付款憑單

Voucher system 付款憑單制度

W

W-2 (Wage and Tax Statement) 工資和稅收報表

W-4 (Employee's Withholding Allowance Certificate) 員工代扣所得稅證明

Wage and Tax Statement(Form W-2) 工資和稅收報表

Wage bracket withholding table 工資等級代扣表

Wages 工資

accrued    應計工資

Wages expense 工資費用

Warranty, and current liabilities 擔保；保修單，擔保和流動(dòng)負債

Weighted average method 加權平均法

"What if' analysis 敏感性分析

Whole units 全部產(chǎn)量

Withdrawal, of a partner 退出；提款，合伙人退出

Withdrawals by the owner 所有者提款

Work in process 在產(chǎn)品

applying factory overhead to    將制造費用分配到在產(chǎn)品

Work in process controlling account, job cost sheets and 在產(chǎn)品控制賬戶(hù)，作業(yè)成本表和在產(chǎn)品控制賬戶(hù)

Work in process inventory 在產(chǎn)品存貨

Work sheet 工作底稿

and adjusting and closing entries for a merchandising business    商業(yè)企業(yè)工作底稿和調整與結賬分錄

completing    完全工作底稿

direct method 直接法工作底稿

for merchandising business   商業(yè)企業(yè)工作底稿

for statement of cash flows    現金流量表工作底稿

for statement of cash flows-direct method    現金流量表工作底稿－直接法

for statement of cash flows-indirect method    現金流量表工作底稿－間接法

indirect method    間接法工作底稿

periodic inventory system    定期盤(pán)存制工作底稿

Working capital 營(yíng)運資本

Working capital ratio 流動(dòng)資金比率

Working papers 工作草稿

Write-offs to the allowance account 注銷(xiāo)備抵賬戶(hù)

Y

Yield 收益；收益率

Z

Zero-based budgeting 零基預算

Zero-coupon bonds 無(wú)息債券