會計英語1-14章術語翻譯(僅供參考-不足之處望批評指正)

Chapter1Accounting會計Accountingequation會計等式Assets資產Auditors審計師Balancesheet資產負債表Bookkeeping記賬Businessentityassumption會計主體原則Commonstock普通股Corporation公司Costprinciple成本原則Equity權益Ethics倫理Events事項Expandedaccountingequation擴展的會計等式Expenses費用Externaltransactions外部交易Externalusers外部信息使用者Financialaccounting財務會計FASB美國財務會計準則委員會Fulldisclosureprinciple充分披露原則GAAP公認會計原則Going-concernassumption持續(xù)經營原則Incomestatement損益表Internaltransactions內部交易Internalusers內部信息使用者IASB國際會計準則理事會Liabilities負債Managerialaccounting管理會計Matchingprinciple配比原則Monetaryunitassumption貨幣單位原則Netincome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獨資企業(yè)Recordkeeping記賬Revenuerecognitionprinciple收入確認原則Revenues收入Sarbanes–OxleyAct《薩班斯—奧克斯利法案》SEC證劵交易委員會Shareholders股東學習文檔僅供參考

Shares股份Soleproprietorship個人獨資企業(yè)Statementofcashflows現(xiàn)金流量表Statementofowner’sequity所有者權益表Stock股票Stockholders股東Timeperiodassumption會計分期原則Withdrawals提取Chapter2Account賬戶Accountbalance賬戶余額Balancecolumnaccount三欄式賬戶Chartofaccounts會計科目表Compoundjournalentry復合日記賬分錄Credit貸方Creditors債權人Debit借方Debtors債務人Double-entryaccounting復式記賬法Generaljournal普通日記賬Generalledger總分類賬Journal日記賬Journalizing登記日記賬Ledger分類賬Posting過賬(PR)column過賬索引欄Sourcedocuments原始憑證T-accountT型賬戶Trialbalance試算平衡表Unearnedrevenue預收收入Chapter3Accountingperiod會計期間Accrualbasisaccounting權責發(fā)生制會計Accruedexpenses應計費用Accruedrevenues應計收入Adjustedtrialbalance調整后試算平衡表Adjustingentry調整分錄Annualfinancialstatements年度財務報表Bookvalue賬面價值Cashbasisaccounting收付實現(xiàn)制會計Contraaccount備抵賬戶Depreciation折舊Fiscalyear會計年度Interimfinancialstatements中期財務報表學習文檔僅供參考

Matchingprinciple配比原則Naturalbusinessyear自然營業(yè)年度Plantassets固定資產Prepaidexpenses預付費用Straight-linedepreciationmethod直線折舊法Timeperiodassumption會計分期原則Unadjustedtrialbalance調整前的試算平衡表Unearnedrevenues預收收入Chapter4Accountingcycle會計循環(huán)Classifiedbalancesheet分類資產負債表Closingentries結賬分錄Closingprocess結賬過程Currentassets流動資產Currentliabilities流動負債Incomesummary損益匯總賬戶Intangibleassets無形資產Long-terminvestments長期投資Long-termliabilities長期負債Operatingcycle營業(yè)周期Permanentaccounts永久性賬戶Post-closingtrialbalance結賬后試算平衡表Proformafinancialstatements預測財務報表Temporaryaccounts臨時性賬戶Unclassifiedbalancesheet未分類資產負債表Workingpapers工作底稿Worksheet工作底表Chapter5Cashdiscount現(xiàn)金折扣Costofgoodssold商品銷售成本Creditmemorandum貸記通知單Creditperiod信用期Creditterms信用條件Debitmemorandum借記通知單Discountperiod折扣期EOM月末FOB交貨點Generalandadministrativeexpenses一般及行政管理費用Grossmargin毛利Grossprofit毛利Inventory存貨Listprice價目表價格Merchandise商品Merchandiseinventory庫存商品學習文檔僅供參考

Merchandiser商業(yè)企業(yè)Multiple-stepincomestatement多步式損益表Periodicinventorysystem定期盤存制Perpetualinventorysystem永續(xù)盤存制Purchasediscount購貨折扣Retailer零售商Salesdiscount銷售折扣Sellingexpenses銷售費用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Chapter6Averagecost平均成本Conservatismconstraint穩(wěn)健性原則Consignee收貨人Consignor發(fā)貨人Consistencyconcept一致性原則FIFO先進先出法Interimstatements中期報告LIFO后進先出法LCM成本與市價孰低法Netrealizablevalue可變現(xiàn)凈值Specificidentification個別認定法Weightedaverage加權平均法Chapter7Accountspayableledger應付賬款分類賬Accountsreceivableledger應收賬款分類賬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適應性原則Controllingaccount統(tǒng)馭賬戶Controlprinciple控制原則Cost-benefitprinciple成本—收益原則Flexibilityprinciple靈活性原則Generaljournal普通日記賬Internalcontrols內部控制Purchasesjournal購貨日記賬Relevanceprinciple相關性原則Salesjournal銷售日記賬Scheduleofaccountspayable應付賬款明細表學習文檔僅供參考

Scheduleofaccountsreceivable應收賬款明細表Specialjournal特種日記賬Subsidiaryledger明細分類賬Chapter8Bankreconciliation銀行存款余額調節(jié)表Bankstatement銀行對賬單Canceledchecks注銷支票Cash現(xiàn)金Cashequivalents現(xiàn)金等價物Cashoverandshort現(xiàn)金溢缺Check支票Depositticket存款單Depositsintransit在途存款EFT電子資金轉賬Internalcontrolsystem內部控制制度Liquidassets流動資產Liquidity償債能力Outstandingchecks未兌現(xiàn)支票Pettycash備用金Principlesofinternalcontrol內部控制原則Sarbanes-OxleyAct《薩班斯—奧克斯利法案》Signaturecard印鑒卡Voucher憑單Vouchersystem憑單制Chapter9Accountsreceivable應收賬款Agingofaccountsreceivable應收賬款賬齡分析AllowanceforDoubtfulAccounts呆帳準備金Allowancemethod備抵法Baddebts壞賬Directwrite-offmethod直接核銷法Interest利息Makerofthenote出票人Matchingprinciple配比原則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)價值Chapter10Accelerateddepreciationmethod加速折舊法Amortization攤銷Assetbookvalue資產賬面價值學習文檔僅供參考

Betterments改進工程投資Capitalexpenditures資本支出Changeinanaccountingestimate會計估計變更Copyright版權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Goodwill商譽Impairment減損Inadequacy生產能力不足Indefinitelife不確定使用年限Intangibleassets無形資產Landimprovements土地改進物Lease租約Leasehold租賃權Leaseholdimprovements租賃資產改進Lessee承租人Lessor出租人Licenses特許權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，過時Ordinaryrepairs日常維修Patent專利權Plantassetage固定資產壽命Plantassets固定資產Plantassetusefullife固定資產使用年限Revenueexpenditures收益性支出Salvagevalue殘值Straight-linedepreciation直線折舊法Trademarkortrade(brand)name商標或品牌Units-of-productiondepreciation工作量法Usefullife使用年限Chapter11Contingentliability或有負債Currentliabilities流動負債Currentportionoflong-termdebt一年內到期的長期負債Employeebenefits職工福利Estimatedliability估計負債〔FICA〕Taxes聯(lián)邦社會保險稅學習文檔僅供參考

FUTA聯(lián)邦失業(yè)稅Grosspay薪資總額Knownliabilities已知負債Long-termliabilities長期負債Meritrating考績Netpay薪資凈額Payrolldeductions薪資扣款Short-termnotepayable短期應付票據(jù)SUTA州失業(yè)救濟稅Warranty保修Chapter12Bond債券Bondcertificate債券證書Bondindenture債券契約Carrying(book)valueofbonds債券賬面價值Discountonbondspayable應付債券折舊Installmentnote分期付款期票Marketrate市場利率Mortgage抵押權Pensionplan養(yǎng)老金計劃Premiumonbonds債券溢價Parvalueofabond債券面值Straight-linebondamortization債券利息直線攤銷法Chapter13(AFS)securities可供出售證劵Comprehensiveincome綜合收益Consolidatedfinancialstatements合并財務報表Equitymethod權益法Equitysecuritieswithcontrollinginfluence具有控制權的權益類證劵Equitysecuritieswithsignificantinfluence具有重大影響力的權益類證劵(HTM)securities持有至到期證劵Long-terminvestments長期投資Parent母公司Short-terminvestments短期投資Subsidiary子公司Tradingsecurities交易性證劵Unrealizedgain(loss)未實現(xiàn)收益〔損失〕Chapter14Appropriatedretainedearnings撥定留存收益Authorizedstock核定股本Callprice贖回價格Callablepreferredstock可贖回優(yōu)先股Capitalstock股本Changesinaccountingestimates會計估計變更學習文檔僅供參考

Commonstock普通股Convertiblepreferredstock可轉換優(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股權登記日Discountonstock股票折舊Dividendinarrears積欠股利Financialleverage財務杠桿Largestockdividend大額股票股利Liqu