會(huì)計(jì)英語(yǔ)14章術(shù)語(yǔ)翻譯僅供參考,不足之處望批評(píng)指正

1、精品文檔就在這里各類(lèi)專(zhuān)業(yè)好文檔，值得你下載，教育，管理，論文，制度，方案手冊(cè)，應(yīng)有盡有Chapter 1Accounting會(huì)計(jì)Accountingequation會(huì)計(jì)等式Assets資產(chǎn)Auditors審計(jì)師Balancesheet資產(chǎn)負(fù)債表Bookkeeping記賬Businessentityassumption會(huì)計(jì)主體原貝UCommonstock普通股Corporation公司Costprinciple成本原則Equity權(quán)益Ethics倫理Events事項(xiàng)Expandedaccountingequation擴(kuò)展的會(huì)計(jì)等式Expenses費(fèi)用Externaltransactions夕卜部

2、交易Externalusers外部信息使用者Financialaccounting財(cái)務(wù)會(huì)計(jì)FASB美國(guó)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)Fulldisclosureprinciple充分披露原則GAAP公認(rèn)會(huì)計(jì)原則Going-concernassumption持續(xù)經(jīng)營(yíng)原貝UIncomestatement損益表Internaltransactions內(nèi)部交易Internalusers內(nèi)部信息使用者IASB國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)Liabilities負(fù)債Managerialaccounting管理會(huì)計(jì)Matchingprinciple配比原則Monetaryunitassumption貨幣單位原貝UNetincome

3、凈收益Netloss凈損失Owner,Capital所有者名下的資本Ownerinvestment所有者投資Ownerwithdrawals所有者提取Partnership合伙企業(yè)Proprietorship獨(dú)資企業(yè)Recordkeeping記賬Revenuerecognitionprinciple收入確認(rèn)原貝URevenues收入SarbanesQxleyAct薩班斯奧克斯利法案精品文檔精品文檔就在這里各類(lèi)專(zhuān)業(yè)好文檔，值得你下載，教育，管理，論文，制度，方案手冊(cè)，應(yīng)有盡有SEC證券交易委員會(huì)Shareholders股東Shares股份Soleproprietorship個(gè)人獨(dú)資企業(yè)State

4、mentofcashflows現(xiàn)金流量表Statementofownersequity所有者權(quán)益表Stock股票Stockholders股東Timeperiodassumption會(huì)計(jì)分期原貝UWithdrawals提取Chapter 2Account賬戶(hù)Accountbalance賬戶(hù)余額Balancecolumnaccount三欄式賬戶(hù)Chartofaccounts會(huì)計(jì)科目表Compoundjournalentry復(fù)合日記賬分錄Credit貸方Creditors債權(quán)人Debit借方Debtors債務(wù)人Double-entryaccounting復(fù)式記賬法Generaljournal普通日記

5、賬Generalledger總分類(lèi)賬Journal日記賬Journalizing登記日記賬Ledger分類(lèi)賬Posting過(guò)賬(PR)column過(guò)賬索引欄Sourcedocuments原始憑證T-accountT型賬戶(hù)Trialbalance試算平衡表Unearnedrevenue預(yù)收收入Chapter 3Accountingperiod會(huì)計(jì)期間Accrualbasisaccounting權(quán)責(zé)發(fā)生制會(huì)計(jì)Accruedexpenses應(yīng)計(jì)費(fèi)用Accruedrevenues應(yīng)計(jì)收入Adjustedtrialbalance調(diào)整后試算平衡表Adjustingentry調(diào)整分錄Annualfinanc

6、ialstatements年度財(cái)務(wù)報(bào)表Bookvalue賬面價(jià)值Cashbasisaccounting收付實(shí)現(xiàn)制會(huì)計(jì)精品文檔精品文檔就在這里各類(lèi)專(zhuān)業(yè)好文檔，值得你下載，教育，管理，論文，制度，方案手冊(cè)，應(yīng)有盡有Contraaccount備抵賬戶(hù)Depreciation折舊Fiscalyear會(huì)計(jì)年度Interimfinancialstatements中期財(cái)務(wù)報(bào)表Matchingprinciple配比原則Naturalbusinessyear自然營(yíng)業(yè)年度Plantassets固定資產(chǎn)Prepaidexpenses預(yù)付費(fèi)用Straight-linedepreciationmethod直線折舊法Ti

7、meperiodassumption會(huì)計(jì)分期原貝UUnadjustedtrialbalance調(diào)整前的試算平衡表Unearnedrevenues預(yù)收收入Chapter 4Accountingcycle會(huì)計(jì)循環(huán)Classifiedbalancesheet分類(lèi)資產(chǎn)負(fù)債表Closingentries結(jié)賬分錄Closingprocess結(jié)賬過(guò)程Currentassets流動(dòng)資產(chǎn)Currentliabilities流動(dòng)負(fù)債Incomesummary損益匯總賬戶(hù)Intangibleassets無(wú)形資產(chǎn)Long-terminvestments長(zhǎng)期投資Long-termliabilities長(zhǎng)期負(fù)債Opera

8、tingcycle營(yíng)業(yè)周期Permanentaccounts永久性賬戶(hù)Post-closingtrialbalance結(jié)賬后試算平衡表Proformafinancialstatements預(yù)測(cè)財(cái)務(wù)報(bào)表Temporaryaccounts臨時(shí)性賬戶(hù)Unclassifiedbalancesheet未分類(lèi)資產(chǎn)負(fù)債表Workingpapers工作底稿Worksheet工作底表Chapter 5Cashdiscount現(xiàn)金折扣Costofgoodssold商品銷(xiāo)售成本Creditmemorandum貸記通知單Creditperiod信用期Creditterms信用條件Debitmemorandum借記通知

9、單Discountperiod折扣期EOM月末FOB交貨點(diǎn)Generalandadministrativeexpenses一般及行政管理費(fèi)用精品文檔精品文檔就在這里各類(lèi)專(zhuān)業(yè)好文檔，值得你下載，教育，管理，論文，制度，方案手冊(cè)，應(yīng)有盡有Grossmargin毛禾UGrossprofit毛禾1Inventory存貨Listprice價(jià)目表價(jià)格Merchandise商品Merchandiseinventory庫(kù)存商品Merchandiser商業(yè)企業(yè)Multiple-stepincomestatement多步式損益表Periodicinventorysystem定期盤(pán)存制Perpetualinvent

10、orysystem永續(xù)盤(pán)存制Purchasediscount購(gòu)貨折扣Retailer零售商Salesdiscount銷(xiāo)售折扣Sellingexpenses銷(xiāo)售費(fèi)用Shrinkage損耗Single-stepincomestatement單步式損益表Supplementaryrecords輔助記錄Tradediscount商業(yè)折扣Wholesaler批發(fā)商Chapter 6Averagecost平均成本Conservatismconstraint穩(wěn)健性原則Consignee收貨人Consignor發(fā)貨人Consistencyconcept一致性原貝UFIFO先進(jìn)先出法Interimstateme

11、nts中期報(bào)告LIFO后進(jìn)先出法LCM成本與市價(jià)孰低法Netrealizablevalue可變現(xiàn)凈值Specificidentification個(gè)另1J認(rèn)定法Weightedaverage力口權(quán)平均法Chapter 7Accountspayableledger應(yīng)付賬款分類(lèi)賬Accountsreceivableledger應(yīng)收賬款分類(lèi)賬Cashdisbursementsjournal現(xiàn)金支出日記賬Cashreceiptsjournal現(xiàn)金收入日記賬Checkregister支票登記薄Columnarjournal多欄式日記賬Compatibilityprinciple適應(yīng)性原則Controlli

12、ngaccount統(tǒng)馭賬戶(hù)Controlprinciple控制原則精品文檔精品文檔就在這里各類(lèi)專(zhuān)業(yè)好文檔，值得你下載，教育，管理，論文，制度，方案手冊(cè)，應(yīng)有盡有Cost-benefitprinciple成本一收益原則Flexibilityprinciple靈活性原則Generaljournal普通日記賬Internalcontrols內(nèi)部控制Purchasesjournal購(gòu)貨日記賬Relevanceprinciple相關(guān)性原則Salesjournal銷(xiāo)售日記賬Scheduleofaccountspayable應(yīng)付賬款明細(xì)表Scheduleofaccountsreceivable應(yīng)收賬款明細(xì)表

13、Specialjournal特種日記賬Subsidiaryledger明細(xì)分類(lèi)賬Chapter 8Bankreconciliation銀行存款余額調(diào)節(jié)表Bankstatement銀行對(duì)賬單Canceledchecks注銷(xiāo)支票Cash現(xiàn)金Cashequivalents現(xiàn)金等價(jià)物Cashoverandshort現(xiàn)金溢缺Check支票Depositticket存款單Depositsintransit在途存款EFT電子資金轉(zhuǎn)賬Internalcontrolsystem內(nèi)部控制制度Liquidassets流動(dòng)資產(chǎn)Liquidity償債能力Outstandingchecks未兌現(xiàn)支票P(pán)ettycash備用

14、金Principlesofinternalcontrol內(nèi)部控制原則Sarbanes-OxleyAct薩班斯奧克斯利法案Signaturecard鑒卡Voucher憑單Vouchersystem憑單制Chapter 9Accountsreceivable應(yīng)收賬款A(yù)gingofaccountsreceivable應(yīng)收賬款賬齡分析AllowanceforDoubtfulAccounts呆帳準(zhǔn)備金Allowancemethod備抵法Baddebts壞賬Directwrite-offmethod直接核銷(xiāo)法Interest利息Makerofthenote出票人Matchingprinciple配比原則精

15、品文檔精品文檔就在這里各類(lèi)專(zhuān)業(yè)好文檔，值得你下載，教育，管理，論文，制度，方案手冊(cè)，應(yīng)有盡有Materialityconstraint重要性約束Maturitydateofanote票據(jù)到期日Payeeofthenote票據(jù)收款人Principalofanote票據(jù)的本金Promissorynote票據(jù)Realizablevalue可變現(xiàn)價(jià)值Chapter 10Accelerateddepreciationmethod力口速折舊法Amortization攤銷(xiāo)Assetbookvalue資產(chǎn)賬面價(jià)值Betterments改良工程投資Capitalexpenditures資本支出Changeina

16、naccountingestimate會(huì)計(jì)估計(jì)變更Copyright版權(quán)Cost成本Declining-balancemethod余額遞減法Depletion折耗Depreciation折舊Extraordinaryrepairs非常修理Franchises特許權(quán)Goodwill商譽(yù)Impairment減損Inadequacy生產(chǎn)能力不足Indefinitelife不確定使用年限Intangibleassets無(wú)形資產(chǎn)Landimprovements土地改良物L(fēng)ease租約Leasehold租賃權(quán)Leaseholdimprovements租賃資產(chǎn)改良Lessee承租人Lessor出租人Lice

17、nses特許權(quán)Limitedlife有限使用年限MACRS修正后的加速成本回收制度Naturalresources自然資源Obsolescence陳舊，過(guò)時(shí)Ordinaryrepairs日常維修Patent專(zhuān)利權(quán)Plantassetage固定資產(chǎn)壽命Plantassets固定資產(chǎn)Plantassetusefullife固定資產(chǎn)使用年限Revenueexpenditures收益性支出精品文檔精品文檔就在這里各類(lèi)專(zhuān)業(yè)好文檔，值得你下載，教育，管理，論文，制度，方案手冊(cè)，應(yīng)有盡有Salvagevalue殘值Straight-linedepreciation直線折I日法Trademarkortrade

18、(brand)name商標(biāo)或品牌Units-of-productiondepreciation工作量法Usefullife使用年限Chapter 11Contingentliability或有負(fù)債Currentliabilities流動(dòng)負(fù)債Currentportionoflong-termdebt一年內(nèi)到期的長(zhǎng)期負(fù)債Employeebenefits員工福利Estimatedliability估計(jì)負(fù)債(FICA)Taxes聯(lián)邦社會(huì)保險(xiǎn)稅FUTA聯(lián)邦失業(yè)稅Grosspay薪資總額Knownliabilities已知負(fù)債Long-termliabilities長(zhǎng)期負(fù)債Meritrating考績(jī)Net

19、pay薪資凈額Payrolldeductions薪資扣款Short-termnotepayable短期應(yīng)付票據(jù)SUTA州失業(yè)救濟(jì)稅Warranty保修Chapter 12Bond債券Bondcertificate債券證書(shū)B(niǎo)ondindenture債券契約Carrying(book)valueofbonds債券賬面價(jià)值Discountonbondspayable應(yīng)付債券折舊Installmentnote分期付款期票Marketrate市場(chǎng)利率Mortgage抵押權(quán)Pensionplan養(yǎng)老金計(jì)戈UPremiumonbonds債券溢價(jià)Parvalueofabond債券面值Straight-line

20、bondamortization債券禾U息直線攤銷(xiāo)法Chapter 13(AFS)securities可供出售證券Comprehensiveincome綜合收益Consolidatedfinancialstatements合并財(cái)務(wù)報(bào)表Equitymethod權(quán)益法Equitysecuritieswithcontrollinginfluence具有控制權(quán)的權(quán)益類(lèi)證券Equitysecuritieswithsignificantinfluence具有重大影響力的權(quán)益類(lèi)證券精品文檔精品文檔就在這里各類(lèi)專(zhuān)業(yè)好文檔，值得你下載，教育，管理，論文，制度，方案手冊(cè)，應(yīng)有盡有(HTM)securities持有

21、至到期證券Long-terminvestments長(zhǎng)期投資Parent母公司Short-terminvestments短期投資Subsidiary子公司Tradingsecurities交易性證券Unrealizedgain(loss)未實(shí)現(xiàn)收益(損失)Chapter 14Appropriatedretainedearnings撥定留存收益Authorizedstock核定股本Callprice贖回價(jià)格Callablepreferredstock可贖回優(yōu)先股Capitalstock股本Changesinaccountingestimates會(huì)計(jì)估計(jì)變更Commonstock普通股Convertiblepreferredstock可轉(zhuǎn)換優(yōu)先股Corporation股份制公司Cumulativepreferredstock累積優(yōu)先股Dateofdeclaration股利宣告日Dateofpayment股利發(fā)放日Dateofrecord股權(quán)登記日Discountonstock股票折舊Dividendinarrears積欠股禾1Financialleverage財(cái)務(wù)杠桿Largestockdividend