财会术语表
A
Accelerated methods of depreciation 加速折旧法
Accounting equation 会计等式
Accounting period 会计期间
Accounts payable 应付账款
Accounts payable turnover 应付账款周转
Accounts receivable 应收账款
Accounts receivable turnover 应收账款周转
Accrual accounting 权责发生制会计
Accruals 应计项目
Accrued payables 应付款项
Accumulated depreciation 累计折旧
Activity method 作业方法
Activity ratios 作业比率
Actuary 精算师,精算
Additional paid-in capital 资本公积
Aging schedule账龄分析表
Allowance method 备抵法
Amortization 摊销
Analytic review 分析性复核
Annual report 年报
Annuity 年金
Appropriation of retained earnings 留存收益分配
Asset 资产
Asset depreciation range 资产折旧范围
Asset impairment 资产清理
Asset retirement 资产报废
Asset turnover 资产周转率
Audit 审计
Audit committee 审计委员会
Audit opinion 审计意见
Audit report 审计报告
Authorized shares 授权股本，注册股份
Available-for-sale securities 短期投资
B
Bad debts 坏账
Balance sheet 资产负债表
Bank reconciliation 银行对账单
Basic earnings per share 基本每股盈利
Betterment 改良
"Big 5"五大会计师事务所
board of directors 董事会
bond 债券契约
bonds payable 应付债券
book gain/loss 账面收益/损失
book value 账面价值
borrowing capacity 融资能力
business acquisition 企业兼并
business combination 企业合并
business segment 企业内部责任单位
C
Call provision 提前赎回条款
Capital 资产
Capital lease 资本租赁
Capital structure 资本结构
Capital structure leverage 资本结构杠杆
Capitalization ratios 资本比率
Capitalize 资本化
Cash discount 现金折扣
Cash equivalent 现金等价物
Cash flow 现金流
Cash flow accounting 现金流量法会计
Cash flow from financing 筹资产生的现金流量
Cash flow from investing 投资产生的现金流量
Cash flow from operations 经营产生的现金流量
Cash flow projection 现金项目
Cash management 现金管理
Certificate of deposit 存款单
Certified public accountant 注册会计师
Classified balance sheet 分类资产负债表
Clean audit opinion 无保留意见
Collateral 抵押品， 担保品
Collection period 商业票据
Common earnings leverage 普通收入杠杆
Common stock 普通股
Common-size financial statements 共同比财务报表
Compensating balance 抵销余额
Conservatism 稳健
Consignment 寄销品
Consistency 连续性
Consolidated financial statements 合并财务报表
Contingency 或有事项
Contingent liability 或有负债
Contra account 对销账户
Contributed capital 实缴资本
Controlling interest 控股权益
Convertible bonds 可转换债券
Copyright 版权
Corporation 公司
Cost 成本
Cost expiration 成本耗用
Cost method 成本法
Cost of capital资金成本
Cost of goods sold 销货成本
Covenant 契约
CPA certified public accountant 注册会计师
Credit quality 信用程度
Credit rating 信用评级
Credit terms 信用条件
Creditor 债权人
Cumulative preferred stock 累积优先股
Current assets 流动资产
Current cost 现行成本
Current liabilities 流动负债
Current maturity of long-term debts 即将到期的长期负债
Current ratio 流动比率
D
Debenture 债券
Debt 债务
Debt covenant 债务契约
Debt investment 债权性投资
Debt ratio 负债比率
Debt redemptions 债务清偿
Debt/equity ratio 负债/权益比率
Default 违约
Deferred cost 递延成本
Deferred income 递延收益
Deferred income taxes 递延所得税
Deferred revenue 递延收入
Defined benefit pension plan 即定收益养老金方案
Defined contribution pension plan 即定供款养老金方案
Depletion 折耗
Depreciation 折旧
Depreciation base 折旧系数
Depreciation expense 折旧费用
Diluted earnings per share 摊薄后每股盈利
Dilution 摊薄
Dilutive securities 摊薄证券
Direct method 直线法
Direct write-off method 直接注销法
Discount on bond payable 应付债券折价
Discount rate 贴现率，折扣率
Divestiture 风险
Dividend yield 股息率
Dividends 股息
Dividends in arrears应付股利
Double taxation 双重征税
Double-declining-balance method 双倍余额递减法
DuPont Model 杜邦体系
E
Earning power 盈利能力
Earnings 盈利
Earnings per share 每股利润
Earning quality 收益质量
Economic entity assumption 经济个体假定
Economic value added 经济价值增加
Effective interest method 实际利息法
Effective interest rate 实际利率
Equity 所有者权益
Equity investment 权益投资
Equity issuance 发行股票
Equity method 权益法
Equity security 股本证券
Escrow 代管
Exchange rate 汇率
Expense 费用
External financing 外部融资
Extraordinary item 非经常项目
F
Face value 面值
Fair market value 公允市价
Financial accounting 财务会计
Financial accounting standards 财务会计标准
Financial Accounting Standards Board 财务会计标准委员会
Financial condition 财务状况
Financial flexibility 财务弹性
Financial performance 财务业绩
Financial ratio analysis 财务比率分析
Financial statement analysis 财务报表分析
Financial statements 财务报表
Financing activities 融资活动
First-in, first-out 先进先出法
Fiscal period assumption 会计期间假设
Fiscal year 会计年度
Fixed asset turnover 固定资产周转
Fixed assets 固定资产
FOB destination 离岸货价
FOB shipping point 起运点交货
Footnotes 附注
Forward contract 期货合同
Freight-in 运费已付
Frequent transactions 经常性交易
G
Gain contingency 或有收益
Generally accepted accounting principles一般会计原则
Going concern 持续经营
Goods in transit 在途商品
Goodwill 商誉
Government accounting 政府会计
Gross margin 毛利，边际贡献
Gross profit 毛利
H
Hedging 套期保值
Hidden reserves 秘密准备
Historical cost 历史成本
Human capital 人力资源
Human resources 人力资源
Hurdle rate 利率下限
Hybrid security 混合证券
I
Income 收益
Income statement 损益表
Independent auditor 独立审计
Indirect method 间接法
Industry 行业
Inflation 通货膨胀
Input market 投入市场
Installment obligation 分期付款
Intangible asset 无形资产
Interest 利息
Interest coverage ratio 利息保障比率
Interest-bearing obligation 附息债务
Internal control system 内部控制系统
Internal financing 内部筹资
Internal Revenue Code 国内税收法规
Internal Revenue Service 国内税收总署
Interperiod tax allocation跨期税款分摊
Intraperiod tax allocation 所得税期内分摊
Inventory 存货
Inventory turnover 存货周转
Investing activities 投资活动
L
Land 土地，不动产
Last-in, first-out 后进先出
Lease 租赁
Leverage 杠杆效应
Liability 负债
Life of a bond 年金期间
LIFO conformity rule 后进先出法一致性规则
LIFO liquidation 后进先出法清算
LIFO reserve 后进先出法准备
Line of credit 信用限额
Liquidation 清算
Liquidity 流动性
Listed company 上市公司
Loan contract 贷款合同
Loan covenant 贷款契约
Long-lived assets 长期资产
Long-term loan 长期负债
Long-term debt ratio长期债务率
Long-term investments 长期投资
Loss 亏损
Loss contingency 或有损失
Lower-of-cost-or-market rule 成本与市价孰低原则
M
MACRS 加速成本回收法修正系统
Maintenance expenditure 维修费用
Management accounting 管理会计
Management discretion 管理决策
Management letter 管理建议书
Manufacturing company 制造公司
Margin 毛利
Mark-to-market accounting 按市场计价法会计
Markdown 减低标价
Market price市场价格
Market share 市场份额
Market value 市价
Market-to-book ratio 市价与账面值比率
Marketable securities 有价证券
Matching principle 配比原则
Materiality 重要性
Maturity date 到期日
Maturity value 到期值
Measurement theory 计量理论
Merchandise inventory 商品盘存
Merger 合并
Mortgage 抵押，按揭
Mortgage payable 应付抵押款
Multinational corporation 跨国公司
N
Natural resource cost 自然资源成本
Net assets 净资产
Net book value 净账面价值
Net credit sales 净赊销值
Net earnings 净收益
Net income 净收益
Net of tax 税后净额
Net operation income 净营业收入
Net profit 净收益
Net realizable value 可实现净值
Net sales 销售净额
Net worth 资本净值
nonoperating items 营业外项目
nonparticipating preferred stock 非参加优先股
nonprofit entity 非盈利实体
not-for-profit accounting 非盈利账户
notes payable 应付票据
notes receivable 应收票据
O
Obsolescence 过时，陈旧
Off-balance-sheet financing 资产负债表外融资
Open account 未清账户
Operating activities 经营活动
Operating cycle 营业周期
Operating days 营业日
Operating expenses 营业费用
Operating income 营业收益
Operating lease 经营租赁
Operating margin 营业毛利
Operating performance 经营业绩
Operating revenues 营业收入
Opinion letter 审计报告
Ordinary stock dividend 普通股股利
Organizational forms 组织形式
Original cost 原始成本
Other gains and losses 其它收益和亏损
Other revenues and expenses 其它收益和亏损
Output market 输出市场
Outstanding shares 发行在外的股份
Overhead 管理费用
Owner's equity 所有者权益
P
Paper profits 账面利润
Per value 面值
Parent company 母公司
Participating preferred stock 参与优先股
Partnership 合伙
Patent 专利
Payments in advance 预付款
Pension 养老金
Percentage-of-credit-sales approach 赊销百分比法
Periodic method 定期法
Perpetual method 永续法
Physical obsolescence 实物陈旧
Portfolio 投资组合
Postacquisition expenditures 收购后费用
Postretirement costs 退休后成本
Preemptive right 优先股权
Premium on bonds payable应付债券溢价
Prepaid expenses 准备成本
Present value 现值
Price/earnings ratio 价格/收益比
Prime interest rate 优惠利率
Principal 本金当事人
Prior period adjustment 前期调整数
Private company 私人公司
Proceeds 收入
Production capacity 生产能力
Production efficiency 生产效率
Profit 利润
Profit and loss statement 损益表
Profitability 获利能力
Profitability ratios 获利能力比率
Property 财产
Property, plan, and equipment 财产，车间和设备
Prospectus 招股说明书
Proxy statement 委托书
Public accounting firms 会计师事务所
Purchase method 购买法
Purchasing power 购买力
Q
Qualified audit report 有保留意见的审计报告
Quick ratio 速动比率
R
Rate of return 回报率
Realized gain or loss 已实现收益或损失
Recognized gain or loss 确认收益或损失
Redemption 赎回
Refinancing 再筹资
Related party transaction 关联交易
Replacement cost 重置成本
Restrictive covenant 约束性规定
Restructuring charges 重组成本
Retail company 零售公司
Retained earnings 留存收益
Retirement 退休，退股
Return on assets 资产报酬率
Return on equity 净资产收益率
Return on equity from financial leverage 融资杠杆净资产收益率
Return on investment 投资回报率
Return on sales 销售利润率
Revaluation adjustment 重估调整
Revenue 收入
Revenue recognition 收入确认
Risk 风险
Risk premium 风险报酬
Risk-free return 无风险回报
S
Sales 销售
Sales growth 销售增长
Sales returns 销售退回
Salvage value 残值
Secured note 有担保票据
Securities and Exchange Commission 证券及期货事务监察委员会
Security 证券
Service company 服务公司
Service revenue 服务收益
SG & A 销售，一般和行政花费
Short-term debt 短期负债
Short-term investment 短期投资
Sole proprietorship 独资经营
Solvency 偿债能力
Solvency ratios 偿债比率
Specific identification 个体辨认
Standard audit report 标准审计报告
Stated interest rate 票面利率
Statement of cash flows 现金流量表
Statement of retained earning 留存收益表
Statement of stockholder's equity股东权益表
Stock 股票
Stock dividend 股利
Stock market 股票市场
Stock opinions 股票价格
Stock split 股份拆细
Stock split in the form of a dividend 股票股利的股票拆分
Stockholders 股东
Stockholders' equity 股东权益
Straight-line method 直线法
Subsidiary 子公司
Sum-of-the-years'-digits method 年数总和法
Supplies inventory物料盘存
T
T-account analysis T形账户分析法
Takeover 收购
Taking a bath 冲销
Tax accounting 税务会计
Tax deductible 税款抵扣
Taxable income 应税收入
Technical default 技术性违约
Technical obsolescence 技术陈旧
Term loan 定期贷款
Times interest earned 利息保障倍数
Trade-in 以旧换新
Trademark or trade name 商号
Trading securities 交易证券
Transportation-in 在途运输
Treasury notes 中期国库券
Treasury stock 库存股票
U
Uncollectibles 坏账
Unearned revenue 未获收入
Uniformity 统一
Unqualified audit report 在编审计报告
Unrealized gain or loss 未实现收入或损失
Unsecured notes 无担保票据
Useful life 使用年限
Usual transactions 普通交易
V
Valuation base 计价基础
W
Warranty 认股权证
Window dressing 粉饰
Working capital 营运资金，周转资金
