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发表时间:2015/06/02 00:00:00  来源:www.e-ging.com  作者:www.e-ging.com  浏览次数:17279  
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中英文词汇对照表


A

Above-the-line items 线上项目

Absences, compensated 缺勤,带薪假期

Absorption costing 完全成本法

Absorption costing income statement 完全成本法下的损益表

Accelerated depreciation method 加速折旧法

Account(s) 账户;会计科目

analyzing and summarizing transactions in    在账户中分析和总结经济业务

analyzing    分析性账户

balance of    账户余额

cash short and over    现金余缺账户

characteristics of    账户的特点

chart of    会计科目表

clearing    清理账户

contra or contra asset 抵减或资产抵减账户

controlling    控制账户

estimate of uncollectible    坏账估计

expanded chart of    扩充的会计科目表

fees earned on    服务收费

income statement    损益表账户

normal balances of    账户的正常余额

other    其他账户

real    实账户

statement of    账单

temporary or nominal    临时性账户或虚账户

usefulness of    账户的有用性

Account form 账户式

Account payable 应付账款

Account receivable 应收账款

Accounting 会计;会计学

differences between managerial and financial 管理会计与财务会计的区别

double-entry 复式会计

financial and managerial 财务会计与管理会计

financial 财务会计

management    管理会计

managerial 管理会计

private    内部会计;私营企业会计

profession of    会计职业

public    公共会计

responsibility    责任会计

Accounting cycle 会计循环

for a merchandising business    商业企业会计循环

Accounting equation 会计恒等式

business transactions and    经济业务与会计恒等式

Accounting fields, specialized 会计领域,专门会计领域

Accounting for 会计

bond investments 债券投资的会计处理

bonds payable 应付债券的会计处理

cost centers, responsibility 成本中心会计,成本中心责任会计

depreciation 折旧会计

dividends 股利的会计处理

exchanges of similar fixed assets,

review of 相似固定资产交换的会计处理,相似固定资产交换会计处理的回顾

exchanges of similar fixed assets, summary illustration 相似固定资产交换的会计处理,总结——相似固定资产交换的会计处理

investments in stocks 股票投资的会计处理

limited liability corporations 有限责任公司的会计处理

merchandise transactions,

illustration of    商品交易会计,商品交易会计介绍

notes receivable 应收票据的会计处理

partnerships 合伙企业的会计处理

profit centers, responsibility 利润中心会计,利润中心责任会计

uncollectibles, allowance method    坏账会计,坏账会计处理的备抵法

uncollecubles, direct write-off method of    坏账会计,坏账会计处理的直接注销法

Accounting in business, role of 商业中的会计,会计在商业中的角色

Accounting information and the stakeholders of a business 会计信息与企业利益相关者

Accounting period concept 会计期间概念

Accounting principles(GAAP), generally accepted 公认会计原则

Accounting principles, changes in 会计原则,会计原则变更

Accounting rate of return 会计回报率

Accounting system(s) 会计系统;会计制度

basic    基本会计系统

computerized    电算化会计系统

cost    成本会计系统

for merchandisers    商业会计系统

for payroll and payroll taxes    工资和工资税会计系统

manual    手工会计系统

Accounting system overview, cost 会计系统概述;成本会计系统概述

Accounting treatments of contingent liabilities 或有负债的会计处理

Accounts for a periodic inventory system, chart of 定期盘存制账户

   定期盘存制会计科目表

Accounts payable 应付账款

Accounts payable control and subsidiary ledger 应付账款控制和明细分类账

Accounts payable subsidiary ledger 应付账款明细分类账

Accounts receivable 应收账款

aging of    应收账款账龄分析

Accounts receivable analysis 应收账款分析

Accounts receivable control and subsidiary ledger 应收账款控制和明细分类账

Accounts receivable subsidiary ledger 应收账款明细分类账

Accounts receivable turnover 应收账款周转率

Accrual basis 应计制;权责发生制

Accruals 应计收入或费用

deferrals and    递延和应计收入或费用

Accrued assets 应计资产

Accrued expense(s) 应计费用

Accrued expenses payable 应计应付费用

Accrued fees 应计收费

Accrued liabilities 应计负债

Accrued revenues 应计收入

Accrued wages 应计工资

Accumulated depreciation 累计折旧

Accumulated other comprehensive income 累计其他全面收益

Acid-test ratio 速动比率;酸性测试比率

Acquiring fixed assets, stages of 获取固定资产,获取固定资产阶段

Activity base(s) 作业基础

Activity base product cost calculations 作业基础产品成本计算

Activity base usage quantities, estimated 作业基础耗用量,估计作业基础耗用量

Activity driver{s) 作业动因

Activity rates 作业率

Activity-based costing (ABC), 作业成本计算法

Adjusted trial balance 调整后试算平衡表

Adjusted trial balance columns 调整后试算平衡表栏

Adjusting and closing entries 调整分录和结账分录

Adjusting entries 调整分录

ledger with    分类账调整分录

recording    记录调整分录

Adjusting process 调整过程

Adjustment process, summary of 调整过程,调整过程总结

Adjustments, summary of basic 调整,基本调整总结

Adjustments columns 调整栏

Adjustments to net income- indirect method 净收益调整-间接法

Administrative expenses 管理费用

Affiliated companies 联营公司;附属公司

Aging of accounts receivable 应收账款账龄分析

Aging the receivables 应收账款账龄分析

Allocating income taxes 分配所得税

Allocation, cost 分配,成本分配

Allocation base 分配基础

Allowance, purchase 折让,购货折让

Allowance account, write-offs to 备抵账户;备抵账户注销

Allowance method 备抵法

Allowance method of accounting for uncollectibles 坏账会计处理的备抵法

Alternate entity characteristics, comparison 不同实体特征,不同实体特征的比较

Alternate entity forms, equity reporting for 不同实体形式,不同实体形式的权益报告

Alternative financing plans, effect of 可选择的筹资计划,可选择筹资计划的效果

Amortization 摊销

(bond investments)    (债券投资)

effective interest rate method of     摊销的实际利率法

of discount by the interest method     实际利率法下折价的摊销

of discount on bonds payable     应付债券折价摊销

of premium by the interest method     实际利率法下溢价的摊销

of premium on bonds payable     应付债券溢价摊销

Amortizing a bond discount 分期偿还债券折价

Amortizing a bond premium 分期偿还债券溢价

Amount, present value of 数量;金额,数量、金额的现值

Analysis 分析

accounts receivable    应收账款分析

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

capital investment    资本投资分析

cost-volume-profit    本-量-利分析

current position    流动(现行)状况分析

differential    差异分析

factors that complicate capital investment    使资本投资复杂化的因素

graphic approach to cost-volume-profit    本-量-利分析的图解方法

horizontal    水平分析

inventory    存货分析

mathematical approach to cost-volume-profit    本-量-利分析的数学方法

nature of capital investment    资本性投资的性质

net present value at 12%    回报率为12%的净现值分析

net present value 净现值分析

profitability    收益性分析

solvency    偿债能力分析

traditional    传统分析

use of computers in cost-volume-profit analysis    计算机在本-量-利分析中的运用

vertical 垂直分析

"what if' or sensitivity 敏感性分析

Analysis report 分析报告

discontinue an unprofitable segment, differential    停止经营一个未盈利部门的分析报告,停止经营一个未盈利部门的差异分析报告

lease or sell, differential    出租或出售差异分析报告

make or buy, differential    制造或购买差异分析报告

process or sell, differential    加工或出售差异分析报告

replace equipment, differential    设备更换差异分析报告

sell at special price, differential    特定售价差异分析报告

Analytical measures 分析指标

other 其他分析指标

summary of    分析指标总结

Analyzing and summarizing transactions, illustration of 分析和总结经济业务,举例说明分析和总结经济业务

Annual reports, corporate 年度报告,公司年度报告

Annuity 年金

present value of an,    年金现值

Annuity of $1 at compound

interest, present value of 1美元年金复利,1美元年金的复利现值

Annuity table, partial present value of 年金表,部分年金现值表

Application of incorporation 公司设立申请

Approach 方法

cost price    成本价格法

market price    市场价格法

negotiated price    协议价格法

Appropriations 限制用途的拨款

Articles of incorporation 公司章程

Articles of partnership 合伙章程

Assembly 装配

Asset(s) 资产

accrued 应计资产

book value of    资产的账面价值

contra    资产抵减

contributing to a partnership    向合伙企业投入资产

costs of acquiring fixed    固定资产获取成本

current    流动资产

discarding fixed    废弃的固定资产

disposal of fixed    固定资产的处置

donated    接受捐赠的资产

exchanging similar fixed    交换相似的固定资产

financial reporting for fixed and intangible    固定资产和无形资产的财务报告

fixed    固定资产

fixed and intangible in the balance sheet    资产负债表中的固定资产和无形资产

fixed or plant    固定或厂房设备资产

intangible    无形资产

internal control of fixed    固定资产的内部控制

leasing fixed    租赁固定资产

nature of fixed    固定资产的性质

plant    厂房设备资产

prepaid expense recorded initially as    预付费用初始记录为资产

quick    速动资产

rate earned on total    总资产收益率

rate of income from operations to total    营业利润对总资产比率

rate of return on    资产回报率

ratio of net sales to    总资产周转率

revaluation of    资产重估

review of accounting for exchanges of similar fixed    相似固定资产交换会计处理的回顾

selling fixed    出售固定资产

summary illustration-accounting for exchanges of similar fixed 总结——相似固定资产交换的会计处理

tangible    有形资产

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

Audit Committee 审计委员会

Available-for-sale securities 可供出售证券

Average cost method 平均成本法

determining costs under    平均成本法下成本的确定

use of    使用平均成本法

Average rate of return 平均回报率

Average rate of return method 平均回报率法


B

Bad debts expense 坏账费用

Balance of the account 账户余额

Balance sheet 资产负债表

   budgeted    预算资产负债表

   comparative    比较资产负债表

   corporation    公司的资产负债表

   horizontal analysis, comparative    资产负债表水平分析,比较资产负债表水平分析

   merchandise inventory on    资产负债表中的商品存货

   presentation of cash on    资产负债表中现金的列示

   presentation of merchandise inventory on    商品存货在资产负债表中的列示

   receivables on    资产负债表中的应收款项

   report form of    报告式资产负债表

   stockholders’ equity in the    资产负债表中的股东权益

   stockholders’ equity section    资产负债表中的股东权益部分

   temporary investments on    资产负债表中的临时性投资

   vertical analysis, comparative    资产负债表垂直分析,比较资产负债表垂直分析

Balance sheet accounts, transactions and 资产负债表账户,交易和资产负债表账户

Balance sheet and income statement data for direct method 直接法下资产负债表和损益表数据

Balance sheet budgets 资产负债表预算

Balance sheet columns, income statement and 资产负债表栏目,损益表和资产负债表栏目

Balance sheet of a corporation 公司的资产负债表

Balance sheet presentation of bond investments 债券投资在资产负债表中的列示

Balance sheet presentation of bonds payable 资产负债表中应付债券的列示

Balance scorecard 平衡记分卡

Bank accounts 银行往来账户

   as a control over cash    银行往来账户作为现金控制

   business    企业银行往来账户

Bank reconciliation 银行存款余额调节表

Bank statement 银行对账单

   comparison with business records    银行对账单与企业记录比较

Bankers’ ratio 银行用比率;企业流动比率

Banks, investment 银行,投资银行

Base(s) 基础;基数

   activity    作业基础

   allocation    分配基础

Basic analytical procedures 基本分析程序

Basic earnings per share 每股基本收益

Basis 基础

   accrual    应计制;权责发生制

   cash    现金制;收付实现制

Below-the-line items 线下项目

Benefits 利益;福利

   employees’ fringe    员工额外福利

   fringe    额外福利

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

Benefit dollars as a percent of total 各项福利占福利总额的百分比

Bills ,enter form 票据,加入票据格式

Board of directors 董事会

Bond(s) 债券

   callable    可赎回债券

   convertible    可转换债券

   debenture    无担保债券

   investments in    债券投资

   present value of the face amount of    债券面值的现值

   serial    分期偿还债券

   term 定期债券

   zero-coupon    无息债券

Bond discount, amortizing 债券折价,债券折价摊销

Bond indenture 债券契约

Bond investments 债券投资

   accounting for    债券投资的会计处理

   balance sheet presentation of    债券投资在资产负债表中的列示

Bond premium, amortizing 债券溢价,债券溢价摊销

Bond redemption 债券偿还;债券赎回

Bond sinking funds 债券偿债基金

Bonds issued 已发行债券

   at a discount    折价发行债券

   at a premium    溢价发行债券

   at face amount    以面值发行债券

Bonds payable 应付债券

   accounting for    应付债券的会计处理

   amortization of premium    应付债券溢价摊销

   balance sheet presentation of    资产负债表中应付债券的列示

   characteristics of    应付债券的特征

Bonuses, partner 奖金;红利,合伙人奖金

Book value 账面价值

   net    账面净值

   of the asset    资产的账面价值

Boot 补价

Bottleneck(s) 瓶颈

   product pricing under production    生产瓶颈下的产品定价

   product profitability and pricing under production    生产瓶颈下的产品获利能力和产品定价

   product profitability under production    生产瓶颈下的产品获利能力

Bottleneck hour, contribution margin per 瓶颈小时,每瓶颈小时的贡献毛益

Break-even chart 盈亏分析图

Break-even point 盈亏临界点

   summary of effects of changes on    各因素变动对盈亏临界点的影响总结

Budget(s) 预算

   balance sheet    资产负债表预算

   capital expenditures    资本支出预算

   cash    现金预算

   completing the cash    完全现金预算

   cost of goods sold    销货成本预算

   direct labor cost    直接人工成本预算

   direct materials purchases    直接材料采购预算

   factory overhead cost    制造费用预算

   factory overhead flexible    制造费用弹性预算

   flexible    弹性预算

   flexible and static    弹性预算与固定预算

   income statement    损益表预算

   master    总预算

   production    生产预算

   sales    销售预算

   selling and administrative expenses    销售与管理费用预算

   setting conflicting goals    预算目标设定冲突

   setting goals too loosely 预算目标设定过松

   setting goals too tightly 预算目标设定过紧

   static    固定预算

Budget performance report 预算业绩报告

Budgetary performance evaluation 预算业绩评价

Budgetary slack 预算松弛

Budgeted balances sheet 预计资产负债表

Budgeted income statement 预计损益表

Budgeting 预算编制

   capital    资本支出预算编制

   continuous    连续预算编制

   human behavior and    人类行为与预算编制

   nature and objectives of    预算编制的性质与目标

   objectives of    预算编制的目标

   zero-based    零基预算

Budgeting systems 预算系统

   computerized    计算机预算系统

Building 房屋;建筑物

Business(es) 商业;企业;经营;业务

   accept at a special price    接受特定售价的订货

accounting information and the stakeholders of 会计信息与企业利益相关者

   financial history of    企业财务历史记录

   flow of costs through a service    服务企业成本流转

   job order cost systems for professional service    专业服务企业分批成本计算

   life cycle of    企业生命周期

   manufacturing    制造企业

   merchandising    商业企业

   nature of merchandising    商业企业的性质

   nature of    企业的性质

   periodic inventory systems for merchandising    商业企业的定期盘存制

   role of accounting in    会计在经营中的角色

   service    服务企业

   types of    业务类型

Business bank accounts 企业银行往来账户

Business combinations 企业合并

Business entities, alternate forms of 企业主体;企业主体的不同形式

Business entity concept 企业主体概念

Business ethics 商业道德

Business life cycle 企业生命周期

Business organizations, types of 企业组织,企业组织类型

Business segment 业务部门

Business stakeholder 企业利益相关者

Business strategy 企业战略

Business transactions 经济业务

accounting equation and    会计恒等式与经济业务

flow of    经济业务流程

Business Week 《商业周刊》

Buy 购买

   differential analysis report-make or 制造或购买分析报告

   make or    制造或购买

Bylaws 公司内部规程


C

Calendar year 日历年度

Calendar-year basis 日历年度基础

Callable bonds 可赎回债券

Capital 资本

and revenue expenditures    资本性和收益性支出

legal    法定资本

paid-in or contributed    实缴或实收资本

sources of paid-in    实缴资本的来源

working    营运资本

Capital budgeting 资本支出预算编制

Capital deficiency 资本亏损

Capital expenditures 资本性支出

Capital expenditures budget 资本性支出预算

Capital investment, lease versus 资本投资,租赁与资本投资

Capital investment analysis 资本投资分析

factors that complicate    使资本投资复杂化的因素

nature of 资本投资分析的性质

Capital investment proposal,

methods of evaluating 资本投资方案,评价资本投资方案的方法

Capital lease 融资租赁;资本性租赁

Capital rationing 资本分配

Capital rationing decision process 资本分配决策过程

Capitalist, venture (VC) 资本家,风险投资家

Career paths of corporate executives 公司执行官的职业生涯

Carrying amount 账面金额

Cash 现金

bank accounts as a control over    银行往来账户作为现金控制

nature of and the importance

of controls over    现金控制的性质和重要性

retailers' sources of 零售商的现金来源

Cash basis 现金制;收付实现制

Cash budget 现金预算

completing    完全现金预算

Cash dividend 现金股利

Cash equivalents 现金等价物

Cash flow from operations,

direct and indirect method, 经营活动现金流量,直接法和间接法

Cash flow management, corporate life-cycle stages and 现金流量管理,公司生命周期阶段与现金流量管理

Cash flow per share, no 每股现金流量,无每股现金流量

Cash flows 现金流量

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

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

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

indirect method, statement of 间接法,现金流量表的间接法

indirect method, statement of    间接法,现金流量表的间接法

indirect method, work sheet for

statement of    间接法,现金流量表间接法工作底稿

preparing the statement of    现金流量表编制准备

reporting    现金流量报告

statement of    现金流量表

used for payment of dividends    支付股利的现金流量

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

Cash flows from financing activities 筹资活动现金流量

Cash flows from investing activities 投资活动现金流量

Cash flows from operating activities 经营活动现金流量

direct method    经营活动现金流量的直接法

indirect method    经营活动现金流量的间接法

reporting    经营活动现金流量报告

Cash management, seasonal 现金管理,季节性现金管理

Cash on the balance sheet, presentation of 资产负债表中的现金,资产负债表中现金的列示

Cash payback period 现金回收期

Cash payments 现金付款

estimated    估计现金付款

internal control of    现金付款的内部控制

Cash payments for 为……支付现金

income taxes    为所得税支付现金

merchandise    为商品支付现金

operating expenses    为经营费用支付现金

Cash payments journal 现金付款日记账

and postings    现金付款日记账和过账

for merchandising business    商品交易的现金付款日记账

Cash receipts 现金收款

control of    现金收款控制

estimated    估计现金收款

Cash receipts journal 现金收款日记账

for merchandising business    商品交易的现金收款日记账

Cash received 收到现金

from cash sales    从现金销售中收到现金

from customers    从顾客处收到现金

in the mail    通过邮件收到现金

Cash sales 现金销售

Cash short and over account 现金余缺账户

Cells, manufacturing 单元,制造单元

Center(s) 中心

cost    成本中心

investment    投资中心

profit    利润中心

responsibility    责任中心

responsibility accounting for cost    成本中心责任会计

responsibility accounting for profit    利润中心责任会计

responsibility accounting reports for cost    成本中心责任会计报告

Centralized and decentralized operations 集权和分权经营

Certificates, stock 证明;持股证书

Certified Internal Auditor(CIA) 注册内部审计师

Certified Management Accountant(CMA) 注册管理会计师

Certified Public Accountant(CPAs) 注册会计师

Change fund 找换金

Charges 费用

payroll accounting department    工资会计部门费用

service department    服务部门费用

Chart 图;表

cost-volume-profit or break-even    本-量-利或盈亏临界图

cost-volume-profit    本-量-利图

original and revised profit-volume    原始的和修正的利润-产量图

profit-volume    利润-产量图

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

Chart of accounts 会计科目表

expanded    扩充的会计科目表

for a merchandising business    商业企业会计科目表

for a periodic inventory system    定期盘存制下的会计科目表

periodic inventory system    定期盘存制会计科目表

Charter 营业执照

Check 检查;核对;支票

Check and remittance advice 支票和汇款通知单

Classifying costs 分类成本

Clearing account 清理账户

Clock cards 记时卡

Closing entries 结账分录

adjusting and    调整分录和结账分录

flow chart of    结账分录流程图

journalizing and posting,    日记账和过账、结账分录

Closing process 结账程序

Combination strategy 混合战略

Commercial Law League of America 美国商法联盟

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 普通股股东权益,普通股股东权益收益率

Common-size income statement 通用损益表

Common-size statement 通用报表

Communication 通讯

Comparative balance sheet 比较资产负债表

horizontal analysis    比较资产负债表水平分析

vertical analysis    比较资产负债表垂直分析

Comparative income statement 比较损益表

horizontal analysis    比较损益表水平分析

vertical analysis    比较损益表垂直分析

Comparative retained earning statement-horizontal analysis 比较留存收益表-水平分析

Comparative schedule of current

assets-horizontal analysis 比较流动资产明细表-水平分析

Compensated absences 带薪假期

Compensating balance 补偿余额

Component 成分;组成部分

Composite-rate method 综合比率法

Compound interest 复利

present value of $1 at    1美元的复利现值

present value of annuity of $1 at    1美元年金的复利现值

Compounding 复利计算

Comprehensive income 全面收益

statement of income and    收益和全面收益表

Comprehensive income items, other 全面收益项目,其他全面收益项目

Computerized accounting systems 电算化会计系统

Computerized budgeting systems 电算化预算系统

Computerized perpetual inventory systems 电算化永续盘存系统

Computers in cost-volume-

profit analysis, use of 计算机在本-量-利分析中的运用

Concept{s) 概念

accounting period    会计期间概念

business entity    企业主体概念

choosing a cost-plus approach    选择成本加成方法成本概念

contribution margin    贡献毛益概念

cost    成本概念

matching    配比概念

objectivity    客观性概念

present value    现值概念

product cost    产品成本概念

revenue recognition    收入确认概念

summary of cost behavior    成本性态概念总结

time value of money    货币时间价值概念

total cost    总成本概念

unit of measure    计量单位概念

variable cost    变动成本概念

Consignment 委托代销

Consolidated financial statement 合并财务报表

Consolidation 创立合并

Constraint 约束;限制

theory of    限制理论

Contingent liability(ies) 或有负债

accounting treatments of    或有负债的会计处理

Continuous budgeting 滚动预算

Contra accounts 抵减账户

Contra asset 资产抵减

Contra asset accounts 资产抵减账户

Contract rate 约定利率

Contributed capital 已缴(实收)资本

Contributing assets, to a partnership 投入资产,向合伙企业投入资产

Contribution margin 贡献毛益

Contribution margin concept 贡献毛益概念

Contribution margin income statement 贡献毛益损益表

Contribution margin per bottleneck hour 每瓶颈小时贡献毛益

Contribution margin ratio 贡献毛益率

Control(s) 控制

detective    探测性控制

planning, directing, and    计划、指导与控制

preventive    预防性控制

Control environment 控制环境

Control of cash receipts 现金收款控制

Control procedures 控制程序

Controllable expenses 可控费用

Controllable revenues, 可控收入

Controllable variance 可控差异

Controller 会计主任;总会计师;主计长

Controlling 控制

Controlling account 控制账户

Conversion costs 加工成本;转换成本

Conversion equivalent units 转换约当产量

Convertible bonds 可转换债券

Co-ownership of partnership property, 合伙财产的共同所有权

Copyrights 版权;著作权

Corporate annual reports 公司年度报告

Corporate executives, career paths of 公司执行者,公司执行者的职业道路

Corporate income taxes 公司所得税

Corporate life-cycle stages, and cash flow management 公司生命周期阶段,公司生命周期阶段与现金流量管理

Corporation(s) 公司

and their states of incorporation,

examples of    公司和公司注册地,公司和公司注册地举例

balance sheet    公司的资产负债表

characteristics, of    公司特点

equity reporting for    公司的权益报告

financing    公司筹资

forming    公司的设立

limited liability (LLC)    有限责任公司

nature of    公司的性质

nonpublic or private    非公众公司;私有公司

organizational structure of    公司的组织结构

parent and subsidiary 母公司和子公司

   public    公众公司

Corporation balance sheet 公司的资产负债表

Cost(s) 成本

allocate to transferred and partially completed units    将成本在转出单位和部分完工单位间进行分配

classifying    成本分类

conversion    加工成本;转换成本

determine the units to be assigned    确定成本分配单位

determining under average cost method    平均成本法下成本的确定

differential    成本差异

direct labor    直接人工成本

direct materials    直接材料成本

effect of changes in fixed    固定成本变动的影响

effect of changes in unit variable    单位变动成本变动的影响

estimating inventory    估计存货成本

factory overhead    制造费用

first-in, first-out flow of    先进先出法成本流转

fixed    固定成本

flow of manufacturing    制造成本流转

last-in, first-out flow of    后进先出法成本流转

mixed    混合成本

of fixed assets    固定资产成本

opportunity    机会成本

overhead factory    制造费用

period    期间成本

product    产品成本

research and development    研究和开发成本

schedule of payments for manufacturing    制造成本支付明细表

semivariable or semifixed    半变动或半固定成本

standard    成本标准

sunk    沉没成本

valuation of inventory at other than    存货的非成本计价

variable    成本变动

Cost accounting system 成本会计系统;成本计算方法

overview    成本会计系统概述

Cost allocation 成本分配

Cost behavior 成本性态

Cost behavior concepts, summary of 成本性态概念,成本性态概念总结

Cost budget. direct labor 成本预算,直接人工成本预算

Cost budget, factory overhead, 成本预算,制造费用预算

Cost calculations, activity base product 成本计算,作业基础产品成本计算

Cost center(s) 成本中心

in a university    大学成本中心

responsibility accounting for    成本中心责任会计

Cost concept 成本概念

product    产品成本

total    总成本

variable    变动成本

Cost flow assumptions, inventory 成本流转假设,存货成本流转假设

Cost flows, 成本流转

for a process manufacturer    分步制造企业的成本流转

for Goodwell Printers, summary of    如意印刷公司成本流转,如意印刷公司成本流转总结

labor information and,    人工信息和成本流转

materials information and    材料信息和成本流转

Cost for XL jeans, standard 大号牛仔裤成本,大号牛仔裤标准成本

Cost graphs, variable 成本图,变动成本图

Cost method 成本法

average    平均成本法

Cost of goods sold 产品销售成本

Cost of goods sold budget 产品销售成本预算

Cost of merchandise sold 商品销售成本

Cost of production report 生产成本报告

FIFO    先进先出法下的生产成本报告

using for decision making   利用生产成本报告进行决策

Cost per equivalent unit 单位约当产量成本

determine    确定单位约当产量成本

Cost price approach 成本价格法

Cost system(s) 成本制度;成本系统

journal entries for process    分步成本计算法下的日记账分录

process    分步成本计算

standard    标准成本系统

Cost term., manufacturing 成本概念,制造企业成本概念

Cost variance report, factory overhead 成本差异报告,制造费用差异报告

Cost variances 成本差异

Costing 成本计算

absorption    吸收(全面)成本计算

activity-based    作业基础成本计算

comparing job order and process    比较分批法成本计算与分步成本计算

target    目标成本法

variable or direct    变动或直接成本计算

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

Costs flows for a process manufacturer, physical flows and    分步制造企业的成本流转,分步制造企业的实物流转和成本流转

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转

Costs graphs, fixed 成本图,固定成本图

Costs of acquiring fixed assets 固定资产获取成本

Costs through a service business, flow of 服务企业成本,服务企业的成本流转

Cost-volume-profit analysis 本-量-利分析

assumptions of    本-量-利分析的假设

graphic approach to    本-量-利分析的图解方法

mathematical approach,    本-量-利分析的数学方法

use of computers in    计算机在本-量-利分析中的运用

Cost-volume-profit chart 本-量-利图

revised    修正的本-量-利图

Cost-volume-profit relationship 本-量-利关系

Cost-volume-profit, special relationships 本-量-利,特殊的本-量-利关系

Coupon rate 息票利率

Credit, diagram of the recording and posting of 贷方;贷记,贷方记录和过账图

Credit memorandum 贷项通知单

Credit period 信用期

Credit terms 信用条款

Creditors 债权人

Creditors ledger 债权人分类账

Cumulative preferred stock 累积优先股

dividends to    累积优先股股利

Currency exchange gains and loss 货币汇兑利得与损失

realized    已实现的货币汇兑利得与损失

unrealized    未实现的货币汇兑利得与损失

Currency exchange rates 货币币种互换比率;货币汇率

Currency transactions, foreign 货币业务,外币业务

Current assets 流动资产

and current liabilities    流动资产与流动负债

horizontal analysis, comparative schedule of    流动资产水平分析,比较流动资产明细表水平分析

Current liabilities 流动负债

nature of    流动负债的性质

warranty and    担保和流动负债

Current position analysis 流动(现行)状况分析

Current ratio 流动比率

Currently attainable standards 当前可达标准

Customer relationship management (CRM) 顾客关系管理

Customers 顾客;客户

cash received from    从客户处收到现金

Customers ledger 客户分类账


D

Death, of a partner 死亡,合伙人死亡

Debenture bonds 信用债券;无担保债券

Debit(s) 借方;借记

diagram of the recording and posting of    借方记录和过账图

Debit balance 借方余额

Debit memorandum 借项通知单

Decentralization 分权

advantages of    分权的优点

disadvantages    分权的缺点

Decentralized operations 分权经营

centralized and    集权和分权经营

Decision making 决策制定

job order costing for    为制定决策的分批成本计算

using the cost of production report for    使用产品成本报告制定决策

Decision process, capital rationing 决策过程,资本分配决策过程

Decline phase 下降阶段

Declining-balance method 余额递减法

Deductions 扣减;减项

from employee earnings    员工收入的扣减项

other    其他扣减项

Deferrals 延期;递延

alternative method of recording    记录递延项目的其他方法

and accruals    递延和应计

reversing entries    递延项目的转回分录

Deferred expenses 递延费用

Deferred revenue 递延收入

(unearned revenues),    (预收收入)

Deficiency 亏损

capital    资本亏损

Deficit 亏损;赤字

Defined benefit plan 固定收益计划

Defined contribution plan, 固定缴款计划

Depletion 折耗

Deposit ticket 存款单

Depreciable cost 应折旧成本

Depreciation 折旧;贬值

accounting for    折旧会计

accumulated    累计折旧

functional 功能性折旧

nature of    折旧的性质

physical    有形折旧

Depreciation estimates, revising 折旧估计,折旧估计的修正

Depreciation expense 折旧费

factors    折旧费用的影响因素

Depreciation for federal income tax 联邦所得税应税折旧

Depreciation methods 折旧方法

comparing    折旧方法的比较

use of    折旧方法的使用

Detective control(s) 探测性控制

Development costs, research and 开发成本,研究和开发成本

Differences 差异

permanent    永久性差异

temporary    暂时性差异

Differential analysis 差异分析

Differential analysis report 差异分析报告

discontinue an unprofitable segment    停止经营一个未盈利部门

lease or sell    出租或出售差异分析报告

make or buy    制造或购买差异分析报告

process or sell    加工或出售差异分析报告

replace equipment    设备更换差异分析报告

sell at special price    特定售价差异分析报告

Differential cost 差异成本

Differential income or loss, 差异收益或损失

Differential revenue 差异收入

Differentiation strategy 差异化战略

Direct costing 直接成本计算法

Direct labor cost budget 直接人工成本预算

Direct labor cost 直接人工成本

Direct labor rate variance 直接人工工资率差异

Direct labor time variance 直接人工工时差异

Direct labor variance relationships 直接人工差异关系

Direct labor variances 直接人工差异

reporting    直接人工差异报告

Direct materials costs 直接材料成本

Direct materials equivalent units 直接材料约当产量

Direct materials price variance 直接材料价格差异

Direct materials purchases budget 直接材料采购预算

Direct materials quantity variance 直接材料数量差异

Direct materials variance relationships 直接材料差异关系

Direct materials variances 直接材料差异

reporting    直接材料差异报告

Direct method 直接法

balance sheet and income statement data

for    直接法下资产负债表和损益表数据

cash flow from operations    经营现金流量的直接法

cash flows from operating activities    经营活动现金流量的直接法

statement of cash flows    现金流量表的直接法

work sheet    直接法工作底稿

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

Direct write-off method 直接注销法

of accounting for uncollectibles    坏账会计处理的直接注销法

Directing 指挥

planning, and control    计划、指挥和控制

Directors, board of 董事,董事会

Discarding fixed assets 废弃固定资产

Discontinued operations 停止经营

Discount(s) 折现;贴现(息);折扣;折价

amortizing a bond    摊销债券折价

bonds issued at    债券折价发行

purchases    进货折扣

Discount by the interest

method, amortization of 实际利率法下折价的摊销

Discount on bonds payable,

amortization of 应付债券折价,应付债券折价摊销

Discount rate 贴现率;折现率;折价率

Discounted cash flow method 现金流量贴现法

Discounting notes receivable 应付票据贴现

Dishonored note receivable 拒付应收票据

Disposal of factory overhead balance 制造费用余额处理

Disposal of fixed assets 固定资产的处置

Dissolution, partnership 解散;合伙企业的解散

Dividend(s) 股利

accounting for    股利的会计处理

cash    现金股利

cash flows used for payment of    用于支付股利的现金流量

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 累积优先股股利

Dividends to nonparticipating preferred stock 非参与优先股股利

Dividing income 收益划分

allowances exceed net income    津贴超过净收益的收益划分

services of partners and investment    合伙人服务和投资的收益划分

Divisional income statements 分部损益表

Divisions 分部

Donated assets 接受捐赠的资产

Doomsday ratio 终极流动比率

Double taxation 双重征税

Double-entry accounting 复式会计

Doubtful accounts expense 坏账费用

Drawee 付款人

Drawer 开票人

Drawing 提款

Driver, activity 动因,作业动因

Due date 到期日

DuPont formula 杜邦公式


E

Earnings 盈余;收益

deductions from employee    员工收入的扣减项

liability for employee    员工收入负债

recording employees    记录员工收入

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,含每股收益的损益表

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 收入记录,员工收入记录

E-commerce 电子商务

Effective interest rate method of amortization 摊销的实际利率法

Effective interest rate method 实际利率法

Effective rate of interest 实际利率

Electronic funds transfer(EFT) 电子资金转账

Elements of interna1 control 内部控制要素

Employee earnings 员工收入

deductions from    员工收入的扣减项

liability for    员工收入负债

Employee fraud 员工舞弊

Employee net pay, computing 员工工资净额,计算员工工资净额

Employee's earning record 员工收入记录

Employee's Withholding Allowance Certificate(W-4 Form) 员工代扣所得税证明

Employees 员工;雇员

Employees' earnings, recording 员工收入,员工收入记录

Employees' fringe benefits 员工福利

Employer's payroll taxes, liability for 雇主工资税,雇主工资税负债

End-of-period procedures in a periodic inventory system 定期盘存制下的期末程序

Engineering change order(ECO) 工程变更通知单

Engineering changes 工程变更

Entrepreneurs 企业家

Equipment 设备

differential analysis report-replace    设备更新差异分析报告

replace    设备更新

Equity 权益;产权;公平

owner's    所有者权益

rate earned on common stockholders'    普通股股东权益收益率

rate earned on stockholders’    股东权益收益率

ratio of liabilities to stockholders'    负债对股东权益比率

statement of owner's    所有者权益表

stockholders' or shareholders    股东权益

Equity method 权益法

Equity reporting 权益报告

for alternate entity forms    不同实体形式的权益报告

for corporations    公司的权益报告

for limited liability corporations    有限责任公司的权益报告

for partnerships    合伙企业的权益报告

for proprietorships    独资企业的权益报告

Equity securities 权益证券

Equivalent unit(s) 约当产量

conversion    转换约当产量

cost per    单位约当产量成本

determine cost per    确定单位约当产量成本

direct materials    直接材料约当产量

materials    原材料约当产量

Equivalent units of production 产品的约当产量

calculate    计算产品约当产量

Errors 差错;误差

correction of    更正差错

discovery of    发现差错

in liquidation    清算差错

procedures for correcting    差错更正程序

Errors causing unequal trial balance 差错导致不平衡试算平衡表

Ethics 道德;伦理;职业道德

Exchange rate 汇率

currency    货币币种互换比率;货币汇率

Exchanges 交换;交易;兑换;汇兑

gains on    汇兑利得

losses on    汇兑损失

Exchanges of similar fixed assets 相似固定资产交换

review of accounting for    相似固定资产交换会计处理的回顾

summary illustration-accounting for    总结——相似固定资产交换的会计处理

Expected useful life 预期使用年限

Expenditures 支出

capital    资本性支出

revenue    收益性支出

Expense(s) 费用

accrued    应计费用

administrative or general    管理或一般费用

administrative    管理费用

cash payments for operating    现金支付的经营费用

controllable    可控费用

deferred (prepaid)    递延(预付)费用

indirect    间接费用

interest    利息费用

prepaid expense recorded initially as    预付费用初始记录为费用

selling    销售费用

standard for nonmanufacturing    非生产性费用标准

uncollectible accounts (bad debts or doubtful accounts)    坏账费用

wage    工资费用

Expenses payable, accrued    应付费用,应计应付费用

Extraordinary items    非常项目;特别项目


F

Fabrication 整形

Face amount, bonds issued at 票面金额;面额,债券按面额发行

Face amount of bonds, present value 债券面额,债券面额现值

Factor 代理人;要素

Factoring (应收账款)融通

Factory burden 制造费用

Factory labor 工厂人工

Factory overhead 制造费用

allocating    分配制造费用

assigning to jobs    将制造费用分配到各个批量

overapplied or overabsorbed    制造费用过度分配或过度吸收

Factory overhead balance, disposal of 制造费用余额,制造费用余额处理

Factory overhead cost 制造费用

Factory overhead cost budget, 制造费用预算

indicating standard factory overhead rate 制造费用预算标示标准制造费用率

Factory overhead cost variance report 制造费用差异报告

Factory overhead flexible budget 制造费用弹性预算

Factory overhead rate, predetermined 制造费用率,预定制造费用分配率

Factory overhead to work in process, applying 在产品制造费用,分配在产品制造费用

Factory overhead variances, 制造费用差异

reporting    制造费用差异报告

Fair Labor Standards Act 公平劳动标准法

Federal income tax, depreciation for 联邦所得税,联邦所得税应税折旧

Federal Insurance Contributions Act(FICA)- 联邦社会保险法案

Federal unemployment compensation tax 联邦失业补偿税

Federal Unemployment Tax Act(FUTA) 联邦失业保险税法案

Federal Wage and Hour Law 联邦工资与工时法

Fee, protest 费用,拒付费用

Feedback 反馈

Fees earned on account 应收服务收费

Fees earned 服务收费

FICA tax 联邦社会保险税

FIFO. See First-in, first-out 先进先出法

Financial accounting 财务会计

differences between managerial and    管理会计与财务会计的区别

Financial accounting and managerial accounting    财务会计与管理会计

Financial Accounting Standards Board (FASB) 财务会计准则委员会

Financial analysis, and interpretation 财务分析,财务分析与解释

Financial statement(s) 财务报表

consolidated    合并财务报表

effect of inventory costing methods on    存货成本计算方法对财务报表的影响

effect of inventory errors on    存货差错对财务报表的影响

for a merchandising business    商业企业财务报表

prepared from work sheet    从工作底稿准备编制财务报表

Financing activities 筹资活动

cash flows from    筹资活动现金流量

net cash flow provided by    筹资活动产生的净现金流量

net cash flow used for    筹资活动使用的净现金流量

noncash investing and    非货币性投资和筹资活动

Financing plans, effect of alternative 筹资计划,可选择筹资计划的效果

Finished goods 产成品;完工产品

Finished goods inventory 产成品存货;完工产品存货

Finished goods ledger account 完工产品分类账户

Finished goods ledger 完工产品分类账

Firms, underwriting 厂商,证券包销商;保险商

First-in, first-out (fifo) flow 先进先出流转

First-in, first-out(fifo) method 先进先出法

First-in, first-out flow of costs 先进先出成本流转

First-in, first-out method 先进先出法

use of   先进先出法的运用

Fisca1 year 会计年度;财政年度

Fixed asset components 固定资产组成

Fixed asset impairment 固定资产减值

Fixed assets 固定资产

as a percent of total assets    固定资产占总资产的百分比

cost of    固定资产成本

costs of acquiring    固定资产获取成本

discarding    废弃的固定资产

disposal of    固定资产的处置

exchanging similar    交换相似的固定资产

financial reporting for    固定资产财务报告

internal control of    固定资产的内部控制

leasing    租赁固定资产

nature of    固定资产的性质

ratio to long-term liabilities    固定资产对长期负债比率

review of accounting for exchanges of similar    相似固定资产交换会计处理的回顾

selling    出售固定资产

stages of acquiring    固定资产获取阶段

summary illustration-accounting for exchanges of similar 总结——相似固定资产交换的会计处理

Fixed assets and intangible assets in the

balance sheet 资产负债表中的固定资产和无形资产

Fixed assets project stages 固定资产计划阶段

Fixed assets to long-term liabilities, ratio of 固定资产对长期负债,固定资产对长期负债比率

Fixed charge coverage ratio 固定费用偿付能力比率

Fixed costs 固定成本

effect of changes in   固定成本变动的影响

Fixed costs graphs 固定成本图

Fixed factory overhead volume variance 固定制造费用产量差异

Fixed overhead volume variance, graph of 固定制造费用产量差异,固定制造费用产量差异图

Flexible and static budgets 弹性预算和固定预算

Flexible budget 弹性预算

factory overhead    制造费用弹性预算

Flow of costs 成本流转

first-in, first-out    先进先出成本流转

last-in, first-out    后进先出成本流转

Flow of manufacturing costs, 制造成本流转

FOB (free on board) destination 目的地交货

FOB (free on board) shipping point 装运地交货

Foreign currency transactions 外币业务

Fraud, employee 欺诈;舞弊,员工舞弊

Free cash flow 自由现金流量

Fringe benefits 额外福利;福利

employees'    员工福利

Functional depreciation 功能性折旧

Fund, sinking 基金,偿债基金

Future value 未来价值;终值


G

Gain, on realization 利得,变现利得

Gain on sale of land 土地出售利得

Gain or loss, unrealized holding 利得或损失,未实现持有利得或损失

Gains and losses 利得和损失

realized currency exchange    已实现货币汇兑利得和损失

unrealized currency exchange    未实现货币汇兑利得和损失

Gains on exchanges 交换利得

General journal 普通日记账

General ledger 总分类账

Generally accepted accounting principles (GAAP) 公认会计原则

Goal conflict 目标冲突

Goal conflicts 目标冲突

Goods, finished 产品;货物,产成品;完工产品

Goods sold, cost of 产品销售,产品销售成本

Goodwill 商誉

Governments 政府

Graph of fixed overhead volume variance 固定制造费用产量差异图

Graphic approach to cost-volume-profit analysis 本-量-利分析的图解方法

Graphs 图表

fixed cost   固定成本图

variable cost   变动成本图

Gross pay 工资总额

Gross profit 毛利

Gross profit method 毛利法

estimating inventory by    用毛利法估计存货

Gross profit method of estimating inventories 存货估计的毛利法

Growth investing 增长投资

Growth phase 增长期


H

Held-to-maturity securities 持有至到期证券

High-low method 高低点法

Horizontal analysis 水平分析

comparative balance sheet    比较资产负债表水平分析

comparative income statement    比较损益表水平分析

comparative retained earnings statement    比较留存收益表水平分析

comparative schedule of current assets    比较流动资产明细表水平分析

of income statement    损益表水平分析


I

Ideal standards 理想标准

Illusory profits 非法利润

Impairment, fixed asset 减值,固定资产减值

In arrears 拖欠

In-and-out cards 工时卡

Income 收益;收入

comprehensive    综合收益;全面收益

dividing    分部收益

net    净收益

participation in    参与分配收益

residual    剩余收益

statement of, and comprehensive    收益报表,全面收益表

taxable    所得税

Income (loss) by product 产品收益(亏损)

Income from operations 营业利润

to total assets, rate of    营业利润对总资产,营业利润对总资产比率

Income investing 收益投资

Income or loss, differential 收益或损失,差别收益或差别损失

Income statement(s) 损益表;收益表;利润表

absorption costing    完全成本法下的损益表

budgeted    预计损益表

common-size    通用损益表

contribution margin    贡献毛益损益表

divisional    分部损益表

horizontal analysis of    损益表水平分析

horizontal analysis, comparative    损益表水平分析,比较损益表水平分析

multiple-step    多步式损益表

negotiated transfer price    协议转移价格损益表

no transfers between divisions    无分部间转移损益表

single-step    单步式损益表

unusual items affecting the    影响损益表的非经常性项目

unusual items in    损益表中的非经常性项目

variable costing    变动成本法下的损益表

variances from standards in    损益表中的标准差异

vertical analysis of    损益表垂直分析

vertical analysis, comparative    损益表垂直分析,比较损益表垂直分析

Income statement accounts 损益表账户

Income statement and balance sheet columns 损益表和资产负债表栏目

Income statement budgets 损益表预算

Income statement data for direct method, balance sheet and 直接法损益表数据,直接法资产负债表和损益表数据

Income statement of Goodwell Printers 如意印刷公司损益表

Income statement with earnings per share 含每股收益的损益表

Income Summary 收益汇总

Income tax(es) 所得税

allocating    分配所得税

cash payments for    为所得税支付现金

corporate    公司所得税

depreciation for federal    联邦所得税应税折旧

payment of    支付所得税

Income taxes payable 应付所得税

Incorporation 设立;登记;注册

application of    公司设立申请

articles of    公司章程

Indenture 契约;合约

bond    债券契约

trust    信托契约

Independent accountants 独立会计师

Independent Auditors' Report 独立审计报告

Index, present value 指数;索引,现值指数

Indirect expenses 间接费用

Indirect labor 间接人工

Indirect materials 间接材料

Indirect method 间接法

adjustments to net income 间接法调整至净利润

cash flow from operations    经营现金流量的间接法

cash flows from operating activities    经营活动现金流量的间接法

statement of cash flows    现金流量表的间接法

work sheet    间接法工作底稿

work sheet for statement of cash flows    现金流量表间接法工作底稿

Inflation 通货膨胀

Information 信息

Initial public offering (IPO), 首次公开招股;股票首次发行

Inspections, quality control 检查,质量控制检查

Installments 分期付款

Intangible assets 无形资产

financial reporting for    无形资产财务报告

Intangible assets in the balance sheet, fixed assets and 资产负债表中的无形资产,资产负债表中的固定资产和无形资产

Interest 利息;股权;份额

minority    少数股权

present value of $1 at compound    1美元的复利现值

present value of annuity of $1 al compound    1美元年金的复利现值

purchasing in a partnership    购买合伙份额

Interest (bond investments) 利息(债券投资)

Interest expense 利息费用

Interest method 实际利率法

amortization of discount by    实际利率法下折价的摊销

amortization of premium by    实际利率法下溢价的摊销

Interest revenue 利息收入

Internal Audit Division 内部审计部门

Internal control(s) 内部控制

elements of    内部控制要素

for payroll systems    工资系统内部控制

objectives of    内部控制目标

of cash payments    现金付款内部控制

of fixed assets    固定资产的内部控制

of inventories    存货内部控制

of receivables    应收款项内部控制

problems, clues to    内部控制问题,内部控制问题线索

procedures    内部控制程序

Internal rate of return method 内部回报率;内含回报率

Internal revenue code 美国国内税收法典

Interpretation, and financial analysis 解释,财务分析与解释

Inventory(ies) 存货

determining by the retail method    用零售价格法确定存货

estimating by gross profit method    用毛利法估计存货

finished goods    产成品存货

gross profit method of    存货的毛利法

estimating    估计存货

internal control of    存货内部控制

materials    材料存货

merchandise    商品存货

number of days' sales in    存货销售周期

physical    实地盘点

raw materials    原材料存货

work in process    在产品存货

Inventory analysis 存货分析

Inventory at lower of cost or market, determining 成本与市价孰低法计价的存货,成本与市价孰低法确定存货

Inventory cost flow assumption 存货成本流转假设

Inventory cost, estimating 存货成本,估计存货成本

Inventory costing, retail method of 存货成本计算,存货成本计算的零售价格法

Inventory costing methods 存货成本计算方法

comparing    比较存货成本计算方法

on financial statements, effect of,    财务报表中存货成本计算方法,存货成本计算方法对财务报表的影响

under a periodic inventory system 定期盘存制下的存货成本计算方法

under a perpetual inventory system 永续盘存制下的存货成本计算方法

Inventory errors on financial statements, effect of 财务报表中的存货差错,存货差错对财务报表的影响

Inventory ledger 存货分类账

Inventory profits 存货利润

Inventory shortage 存货短缺

Inventory shrinkage 存货损耗

Inventory system(s) 盘存制度

periodic    定期盘存制

computerized perpetual    电算化永续盘存制

Inventory turnover 存货周转率;存货周转次数

Investing 投资

growth    增长投资

income    投资收益

technical 技术投资

value    价值投资

Investing activities 投资活动

cash flows from    投资活动现金流量

net cash flow provided by    投资活动产生的净现金流量

net cash flow used for    投资活动使用的净现金流量

Investing and financing activities, noncash 投资和筹资活动,非货币性投资和筹资活动

Investing strategies 投资策略

Investment(s) 投资

accounting for bond    债券投资的会计处理

lease versus capital    租赁与资本投资

on the balance sheet, temporary    资产负债表中的投资,资产负债表中的临时性投资

rate of return on    投资回报率

shareholders'    股东投资

temporary    临时性投资

Investment analysis 投资分析

capital    资本性投资分析

factors that complicate capital    使资本投资复杂化的因素

nature of capital    资本投资的性质

Investment banks 投资银行

Investment center(s), 投资中心

responsibility accounting for    投资中心责任会计

Investment proposals, methods of evaluating capital 投资方案,评价资本投资方案的方法

Investment turnover 投资周转率

Investments in bonds 债券投资

Investments in stocks 股票投资

accounting for   股票投资的会计处理

long-term   长期股票投资

sale of   出售股票投资

short-term   短期股票投资

Invoice(s) 发票

create form    新建发票格式

Item, edit form 项目,编辑项目格式


J

JIT. See Just-in-time processing 适时加工制

Job cost sheets 分批成本计算单

and the work in process

controlling account   分批成本计算单和在产品控制账户

   comparing data from    分批成本计算单中的比较数据

Job order and process cost systems compared 分批成本计算法和分步成本计算法的比较

Job order cost system(s) 分批成本计算法

   for manufacturing businesses    制造企业的分批成本计算法

   for professional service businesses    专业服务企业的分批成本计算法

Job order costing 分批(订单)成本计算

   and process costing, comparing    分批成本计算和分步成本计算,比较分批成本计算和分步成本计算

for decision making    利用分批成本计算法进行决策

Job shops 批量生产企业

Journal(s) 日记账

cash payments   现金付款日记账

cash receipts   现金收款日记账

general   普通日记账

modified special   调整的专用日记账

purchases   进货日记账

revenue   收入日记账

sales   销货日记账

special   专用日记账

two-column   双栏式日记账

Journal and ledger 日记账和分类账

Journal entries for a process cost system 分步成本计算法下的日记账分录

Journa1 entry 日记账分录

Journalizing 编制分录

   closing entries    编制结账分录

Junk bonds 低级债券;垃圾债券

Just-in-time processing (JIT) 适时加工制

Just-in-time production line 适时生产线


L

Labor 工人;人工

   factory    工厂人工

   indirect    间接人工

Labor cost, direct 人工成本,直接人工成本

Labor information and cost flows 人工信息与成本流转

Labor rate variance, direct 人工工资率差异,直接人工工资率差异

Labor time variance, direct 人工工时差异,直接人工工时差异

Labor variance relationships, direct 人工差异关系,直接人工差异关系

Labor variances 人工差异

   direct    直接人工差异

   reporting direct    直接人工差异报告

Land 土地

   gain on sale of 土地出售收益

Last-in, first-out (lifo) method 后进先出法

   use of 使用后进先出法

Last-in, first-out flow of costs 后进先出法下的成本流动

Lease 出租;租赁

   capital 融资租赁

   operating 经营性租赁

Lease or sell 出租或出售

   differential analysis report    出租或出售的差异分析报告

Lease versus capital investment 租赁与资本性投资

Leasing fixed assets 租赁固定资产

Ledger(s) 分类账

   accounts payable subsidiary or creditors 应付账款明细账或债权人分类账

   accounts receivable subsidiary or customers 应收账款明细账或客户分类账

   additional subsidiary 附加明细分类账

   finished goods or stock 产成品或存货分类账

   general 总分类账

   general and subsidiary 总分类账和明细分类账

   inventory 存货

   journal and 日记账和分类账

materials    材料分类账

revenue journal postings 收入日记账

stockholders 股东分类账

subsidiary    明细分类账

Ledger account, finished goods 分类账账户,产成品分类账账户

Ledger with adjusting entries 有调整分录的分类账

Legal capital 法定资本

Lessee 承租人

Lessor 出租人

Leverage 杠杆收益

   operating 经营杠杆

Liability(ies) 负债

   accounting treatments of contingent 或有负债会计处理

   accrued 应计负债

   contingent 或有负债

current    流动负债

for employee earnings    员工收入负债

for employer’s payroll taxes 雇主工资税负债

   limited    有限责任

   long-term 长期负债

   nature of current    流动负债的性质

   ratio of fixed assets to long-term    固定资产对长期负债比率

   to stockholders’ equity, ratio of    负债对股东权益比率

   unearned revenues recorded initially as    预收收入初始记录为负债

Life cycle 生命周期

   business    经营生命周期

of a business    企业生命周期

Limited liability 有限责任

Limited liability corporation(s) (LLC) 有限责任公司

   accounting for    有限责任公司的会计处理

   equity reporting for    有限责任公司的权益报告

Limited life 有限寿命

Limited partnership 有限合伙

Line department 直线部门

Line of credit 授信额度

Liquidating dividend 清算股利

Liquidating partnerships 合伙企业的清算

Liquidation 清算

   errors in    清算差错

   statement of partnership    合伙企业清算表

Long-term debt, current portion of 长期债务,一年内到期的长期债务

Long-term investments in stocks 长期股权投资

Long-term liabilities 长期负债

   ratio of fixed assets to    固定资产对长期负债比率

Loss(es) 损失

   differential income or    差异损益

   net    净亏损

   on exchanges    外币兑换损失

on realization    变现损失

   realized currency exchange gains and    已实现的货币汇兑利得与损失

unrealized currency exchange gains and    未实现的货币汇兑利得与损失

unrealized holding gain or    未实现持有利得或损失

Low-cost strategy 低成本战略

Lower of cost or market, determining inventory at 成本与市价孰低,成本与市价孰低法决定存货

Lower-of-cost-or-market(LCM) method 成本与市价孰低法


M

Make or buy 制造或外购

   differential analysis report 制造或外购差异分析报告

Maker 承兑人

Management accountant 管理会计人员

   in the organization 组织中的管理会计人员

Management Discussion and Analysis(MDA) 管理层讨论与分析

Management’s philosophy 管理哲学

Managerial accounting 管理会计

   financial accounting and 财务会计和管理会计

Managerial and financial accounting 管理会计和财务会计

   differences between    管理会计和财务会计的区别

Managers 管理者

Manual accounting system(s) 手工会计系统

Manufacturer(s) 制造企业

   cost flows for a process    分步制造企业的成本流转

   physical flows and cost flows for a process    分步制造企业的实物流转和成本流转

   physical flows for a process    分步制造企业的实物流转

   process    分步制造企业

Manufacturing business(es) 制造企业

   job order cost systems    制造企业的分批成本计算法

Manufacturing cells 制造单元

Manufacturing cost terms 制造成本概念

Manufacturing costs 制造成本

   flow of    制造成本流转

   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转

   schedule of payments for 制造成本付款明细表

Manufacturing margin 制造毛益

Manufacturing overhead 制造费用

Margin 边际

manufacturing    制造毛益

profit    边际利润

Margin of safety 安全边际

Market price approach 市场价格法

Market rate 市场利率

Marketable securities 有价证券

Markup 加成;成本加成

Master budget 总预算;全面预算

Matching concept 配比概念

Matching principle 配比原则

Materiality concept 重要性概念

Materials 材料

indirect    间接材料

Materials costs, direct, 材料成本,直接材料成本

Materials equivalent units 材料约当产量

direct    直接材料约当产量

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

Materials inventory 材料存货

Materials ledger 材料分类账

Materials price variance, direct 材料价格变动,直接材料价格变动

Materials quantity variance, direct 材料数量变动,直接材料数量变动

Materials requisitions 领料单

Materials variance relationships, direct 材料差异关系,直接材料差异关系

Materials variances 材料差异

direct    直接材料差异

reporting direct    报告直接材料差异

Mature phase 成熟阶段

Maturity date 到期日

Maturity value 到期值

Measures 计量;衡量

nonfinancial performance    非财务业绩横量

other analytical    其他分析性衡量

security    安全衡量

Medicare 医疗保险

Members' equity, statement of 成员权益,成员权益报表

Memorandum balance 备注余额

Merchandise, cash payment for 商品,为商品支付现金

Merchandise available for sale 可供销售的商品

Merchandise inventory 商品存货

Merchandise inventory on the balance sheet 资产负债表中的商品存货

presentation of 商品存货在资产负债表中的列示

Merchandise inventory shrinkage 商品存货损耗

Merchandise transactions 商品交易

in a periodic inventory system    定期盘存制下的商品交易

illustration of accounting for    商品交易会计介绍

Merchandisers, accounting systems for 商人;商号,商号会计制度

Merchandising business(es) 商业企业

cash payments journal for    商业企业现金付款日记账

cash receipts journal for,    商业企业现金收款日记账

chart of accounts for a,    商业企业会计科目表

financial statements for a    商业企业财务报表

nature of    商业企业的性质

period inventory systems for    商业企业定期盘存制

purchases journal for a    商业企业采购日记账

sales journal for a    商业企业销货日记账

statement of owner's equity    商业企业所有者权益表

the accounting cycle for a    商业企业会计循环

work sheet and adjusting and

closing entries for    商业企业工作底稿和调整及结账分录

work sheet for    商业企业工作底稿

Merger 吸收合并;兼并

Mergers and consolidations 吸收合并与创立合并

Minority interest 少数股权

Mixed cost(s) 混合成本

Monitoring 监控

Multiple-step income statement 多步式损益表

Mutual agency 相互代理


N

Natural business year 自然营业年度

Natural resources 自然资源

Negotiated price approach, 协议价格法

Negotiated transfer price, income statements 协议转移价格,协议转移价格损益表

Net book value 账面净值

Net cash flow 净现金流量

provided by financing activities    筹资活动产生的净现金流量

provided by investing activities    投资活动产生的净现金流量

used for financing activities    筹资活动使用的净现金流量

used for investing activities    投资活动使用的净现金流量

Net income 净利润;净收益

indirect method, adjustment to    直接法调整到净收益

Net loss 净亏损

Net pay 工资净额

computing employee    计算员工工资净额

Net present value analysis at 12% 回报率为12%的净现值分析

Net present value analysis 净现值分析

Net present value method 净现值法

Net profit 净利润

Net realizable value 可变现净值

valuation at    评估可变现净值

Net sales 销售净额

Net sales to assets, ratio of 总资产周转率

Nominal accounts 虚账户

Noncash investing and financing activities 非现金投资和筹资活动

Nonfinancial performance measures 非财务业绩横量

Nonmanufacturing expenses, standards for 非生产性费用,非生产性费用标准

Nonparticipating preferred stock 非参与优先股

dividends to    非参与优先股股利

Nonpublic corporations 非公众公司

Nontaxable entity 非纳税主体;非纳税实体

No-par stock 无面值股票

Normal balances of accounts 账户的正常余额

Normal standards 正常标准

Notes payable, short-term 应付票据,短期应付票据

Notes receivable 应收票据

accounting for    应收票据的会计处理

characteristics of    应收票据的特点

discounting    应收票据贴现

Number of days' sales in inventory 存货销售周期

Number of days' sales in receivables 应收账款周转天数

Number of times preferred dividends are earned 优先股股利保障倍数

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


O

Objectivity concept 客观性概念

Old age, survivors, and disability insurance(OASDI) 老年鳏寡残疾生活保险

Operating activities 经营活动

cash flows from    经营活动现金流量

direct method, cash flows from    经营活动现金流量的直接法

indirect method, cash flows from    经营活动现金流量的间接法

reporting cash flows from    报告经营活动现金流量

Operating agreement 经营协议

Operating cycle 经营循环

Operating expenses, cash payments for, 经营费用,现金支付的经营费用

Operating lease 经营性租赁

Operating leverage 经营杠杆

Operating style 经营风格

Operations 经营

centralized and decentralized    集权和分权经营

discontinued    停止经营

income from    营业利润

Opportunity cost 机会成本

Organization, management accountant in 组织,组织中的管理会计人员

Organization forms, characteristics of 组织形式,组织形式的特点

Organizational structure 组织结构

of a corporation    公司的组织结构

Other comprehensive income, accumulated 其他全面收益,累计其他全面收益

Other comprehensive income items 其他全面收益项目

Other expense 其他费用

Other income and expense 其他收入和费用

Other income 其他收入

Other receivables 其他应收款

Outstanding stock 流通在外的股票

Overabsorbed factory overhead 制造费用过度吸收

Overapplied factory overhead 制造费用过度分配

Overhead 制造费用;间接费用

allocating factory    分配制造费用

assigning factory to jobs    将制造费用分配到各个批量

manufacturing 制造费用

overapplied or overabsorbed factory    制造费用过度分配

Overhead balance, disposal of factory 间接费用余额,制造费用余额处理

Overhead cost, factory 间接费用成本,制造费用成本

Overhead cost budget, factory 间接费用成本预算,制造费用成本预算

Overhead cost variance report, factory 间接费用差异报告,制造费用差异报告

Overhead flexible budget, factory 间接费用弹性预算,制造费用弹性预算

Overhead rate, predetermined factory 间接费用分配率,预定制造费用分配率

Overhead variances 间接费用差异

factory    制造费用差异

reporting factory    制造费用差异报告

Overhead volume variance 间接费用产量差异

fixed factory    固定制造费用产量差异

graph of fixed    固定制造费用产量差异图

Owner, withdrawals by 所有者;业主,业主提款

Owner's equity 所有者权益;业主权益

effects of transactions on    所有者权益事项的影响

statement of    所有者权益表

Owners 所有者;业主


P

P/E ratio 价格收益比率;市盈率

Paid-in capital 实缴资本

sources of    实缴资本的来源

Par value method 面值法

Par 面值

Parent company 母公司

Participating preferred stock 参与分红优先股

Participation in income 参与分配收益

Partner{s) 合伙人

admitting a    加入合伙人

death of a    合伙人死亡

services of    合伙人的服务

withdrawal of a    合伙人退出

Partner bonuses 合伙人奖金

Partnership(s) 合伙关系;合伙企业

accounting for, 合伙企业的会计处理

articles of    合伙企业章程

contributing assets    向合伙企业投入资产

equity reporting for    合伙企业的权益报告

forming a    设立合伙企业

limited    有限合伙

liquidating 合伙企业的清算

purchasing an interest in    购买合伙份额

statement of liquid    合伙企业清算表

Partnership agreement 合伙契约

Partnership dissolution 合伙企业的解散

Partnership equity, statement of 合伙企业权益;合伙企业权益表

Partnership property, coownership of 合伙财产,合伙财产的共同所有权

Patents 专利;专利权

Pay 支付;工资;薪金

computing employee net    计算员工工资净额

gross    工资总额

net    工资净额

take-home    实得工资

vacation    假期工资

Payee 收款人

Payment of income taxes 支付所得税

Payroll 工资

Payroll accounting department charge 工资会计部门费用

Payroll and payroll taxes, accounting systems for 工资和工资税,工资和工资税会计系统

Payroll checks 工资支票

Payroll distribution 工资分配

Payroll register 工资登记表

Payroll system diagram 工资系统的图表

Payroll systems 工资系统

flow of data in    工资系统的数据流程

internal controls for    工资系统内部控制

Payroll taxes 工资税

liability for employer's    雇主工资税负债

recording and paying,    记录和支付工资税

Pension 养老金;退休金

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

Performance measures, nonfinancial 业绩衡量,非财务业绩衡量

Period costs 期间成本

Periodic bond interest payments, present value of 定期债券利息支付,定期债券利息支付的现值

Periodic inventory system(s) 定期盘存制

chart of accounts for    定期盘存制下的会计科目表

chart of accounts    定期盘存制会计科目表

end-of-period procedures in    定期盘存制下的期末程序

for merchandising businesses    商业企业定期盘存制

inventory costing methods under    定期盘存制下的存货成本计算方法

merchandise transactions in    定期盘存制下的商品交易

work sheet    定期盘存制工作底稿

Periodic method 定期盘存制

Permanent differences 永久性差异

Perpetual inventory account(fifo) 永续盘存账户(先进先出法)

Perpetual inventory account(lifo) 永续盘存账户(后进先出法)

Perpetual inventory systems, computerized 永续盘存制,电算化永续盘存系统

Perpetual method 永续盘存制

Personnel policies 人事政策

Petty cash fund 备用金

Petty cash receipt 备用金收据

Phase 阶段

decline 下降期

growth 增长期

mature 成熟期

start-up 启动期

Physical depreciation 有形折旧

Physical flows and cost flows for a process manufacturer 分步制造企业的实物流转和成本流转

Physical flows for a process manufacturer 分步制造企业的实物流转

Physical inventory 实地盘存

Planning 计划

directing, and control, 计划,指导与控制,

Plant assets 厂房设备资产

Post-closing trial balance 结账后试算平衡表

Posting closing entries 过账结账分录

Posting 过账

Postings 过账

cash payments journal and    现金支付日记账和过账

purchases journal and    采购日记账和过账

to ledgers, revenue journal    过入分类账,收入日记账过入分类账

Postretirement benefits 退休福利

other than pensions    养老金以外的退休福利

Predetermined factory overhead rate 预定制造费用分配率

Preferential rights, other 优先权;其他优先权

Preferred stock 优先股

cumulative    累积优先股

dividends to cumulative    累积优先股股利

dividends to nonparticipating    非参与优先股股利

nonparticipating    非参与优先股

participating    参与分红优先股

Premium 溢价

amortizing a bond 摊销债券溢价

bonds issued at 债券溢价发行

Premium by the interest method, amortization of 实际利率法下溢价的摊销

Premium on bonds payable, amortization of 应付债券溢价,应付债券溢价摊销

Premium on stock 股本溢价

Prepaid expense(s) 预付费用

recorded initially as assets    预付费用初始确认为资产

recorded initially as expense    预付费用初始确认为费用

Prepaid insurance 预付保险费

Present value 现值

methods that ignore    忽略现值法

Present value concepts 现值概念

Present value index 现值指数

Present value methods 现值法

Present value of 现值

$1 at compound interest    1美元的复利现值

$1 table, partial    部分1美元现值表

Present value of 现值

an amount    一定金额的现值

an annuity table, partial    年金现值表,部分年金现值表

an annuity 年金现值

annuity of $1 at compound interest    1美元年金的复利现值

the face amount of bonds 债券面值的现值

the periodic bond interest payments    定期支付的债券利息的现值

Present-value concept 现值概念

Preventive controls 预防性控制

Price(s) 价格

accept business at a special    以一个特殊价格接受交易

commonly used transfer    一般转移价格

differential analysis report-sell at special 特定售价差异分析报告

setting normal product selling    设定正常产品销售价格

transfer 转移价格

Price approach 价格方法

cost    成本价格法

market    市场价格法

negotiated    协议价格法

Price levels, changes in 价格水平,价格水平变动

Price variance, direct materials 价格差异,直接材料价格差异

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

Pricing under production bottlenecks, product profitability and 生产瓶颈下的产品定价,生产瓶颈下的产品获利能力和产品定价

Principal 本金

Principle, matching 原则,配比原则

Printing operations of Good- well Printers, textbook 如意印刷公司的印刷业务,如意印刷公司的教科书印刷业务

Prior period adjustments 前期调整

Private accounting 内部会计;私营企业会计

Private corporations 私有公司

Proceeds 收益;贴现净额;实得余额;所得款项

Process 过程;流程;工序;步骤

Process and job order cost systems compared 分步成本计算法和分批成本计算法的比较

Process cost system 分步成本计算法

journal entries for    分步成本计算法下的日记账分录

Process costing, comparing job order costing and 分步成本计算;比较分批成本计算和分步成本计算

Process manufacturer(s) cost flows for 分步制造企业的成本流转

physical flows and cost flows for    分步制造企业的实物流转和成本流转

physical flows for ,    分步制造企业的实物流转

Process or sell 加工或销售

differential analysis report    加工或销售差异分析报告

Processing methods 分步法

Product 产品

discontinue a segment or    停止经营分部或产品

income (loss) by    产品收益(亏损)

Product cost calculations, activity base 产品成本计算,作业基础产品成本计算

Product cost concept 产品成本概念

Product costs 产品成本

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

Product pricing under production bottlenecks 生产瓶颈下的产品定价

Product profitability and pricing under production bottlenecks 生产瓶颈下的产品获利能力和产品定价

Product profitability under production bottlenecks, 生产瓶颈下的产品获利能力

Product selling prices, setting normal 产品销售价格,设定正常产品销售价格

Production 产量;生产

calculate equivalent units of    计算约当产量

equivalent units of    约当产量

Production bottlenecks 生产瓶颈

product pricing under    生产瓶颈下的产品定价

product profitability under    生产瓶颈下的产品获利能力

Production budget 生产预算

Production line 生产线

just-in-time    适时生产线

traditional    传统生产线

Production report 生产报告

cost of    生产报告的成本

FIFO, cost of    先进先出法生产报告,先进先出法生产报告的成本

Profit(s) 利润

gross 毛利

illusory 虚假利润

inventory    存货利润

net 净利润

target 目标利润

Profit center(s) 利润中心

responsibility accounting for    利润中心责任会计

Profit center reporting 利润中心报告

Profit margin 销售利润率

Profitability 获利能力;利润率

Profitability analysis 获利能力分析

Profit-volume chart 利润-产量图

original and revised    原始的和修订的利润-产量图

Profit-volume ratio 利润-产量率

Promissory note 承兑票据

Property, plant, and equipment 财产,厂房和设备

Proprietorship(s) 独资企业

entity reporting for    独资企业的权益报告

Protest fee 拒付通知单费用

Public accounting 公共会计

Public corporations 公众公司;股票公开发行公司

Purchase (bond investments) 购买(债券投资)

Purchase allowance 购货折让

Purchase and payment cycle 购货与付款循环

Purchase method 购买法

Purchase transactions 采购业务

Purchases allowances 购货折让

Purchases budget, direct materials 采购预算直接材料采购预算

Purchases discounts 购货折扣

Purchases journal 采购日记账

and postings 采购日记账与过账

for a merchandising business    商业企业采购日记账

Purchases on account 购货账户;采购账户

Purchases return 购货退回

Purchases returns and allowances 购货退回与折让


Q

Qualitative considerations 定性分析

Quality control inspections 质量控制检查

Quantity variance, direct materials 质量差异,直接材料质量差异

Quick assets 速动资产

Quick ratio 速动比率


R

Rate(s) 比率

activity    业务比率

contract or coupon 约定或票面利率

currency exchange    货币汇率

discount 折扣率;贴现率

predetermined factory overhead    预定制造费用分配率

service department charge    服务部门费用率

Rate earned 收益率

on common stockholders' equity    普通股股东权益收益率

on stockholders' equity,    股东权益收益率

on total assets    总资产收益率

Rate of income from operations to total assets 营业利润对总资产比率

Rate of interest, effective or market 利息率,实际利率或市场利率

Rate of return 回报率

average or accounting,    平均或会计回报率

on assets    资产回报率

on investment (ROI)    投资回报率

Rate variance, direct labor 率差异,直接人工工资率差异

Ratio 比,比率

acid-test or quick 酸性测试比率或速动比率

contribution margin or profit-volume 贡献毛益或利润-产量率

contribution margin 贡献毛益

current (working capital or bankers') 流动比率(营运资本率或银行用比率)

current 流动比率

doomsday 终极流动比率

of fixed assets to long-term liabilities 固定资产对长期负债比率

of liabilities to stockholders' equity 负债对股东权益比率

of net sales to assets 总资产周转率

price-earnings (P/E) 市盈率

quick or acid-test    速度比率或酸性测试比率

Rationing, capital 分配,资本分配

Raw materials inventory 原材料存货

Real accounts 实账户

Realization(s) 变现

gain on 变现利得

loss on 变现损失

Realized currency exchange gains and losses 已实现货币汇兑利得或损失

Receivable(s) 应收款项

account(s) 应收账款

classification of 应收款项的类型

estimating uncollectibles based on analysis of 基于应收款项分析的坏账估计

internal control of 应收款项内部控制

notes 应收票据

number of days' sales in    应收账款周转天数

on the balance sheet 资产负债表中的应收款项

other 其他应收款

trade    商业应收款项

uncollectible 坏账

Receivable functions, separating 应收款项运作,应收款项运作分解

Receiving report 收货单

Registrar 证券发行登记处;股票转让登记处

Relevant 相关的

Relevant range 相关范围

Remittance advice 汇款通知单

Rent revenue 租金收入

Report(s) 报告

budget performance 预算业绩报告

cost of production 生产成本报告

factory cost overhead variance    制造成本费用差异报告

factory overhead cost variance 制造费用成本差异报告

FIFO, cost of production 先进先出法下的生产成本报告

for cost centers, responsibility accounting 成本中心报告,成本中心责任会计报告

receiving 收货单

Report form 报告式

of balance sheet    资产负债表报告式

Requisitions, materials 需求,领料单

Research and development costs 研究和开发成本

Residual income 剩余收益

Residual value 残值;剩余价值

Resources, natural 资源,自然资源

Responsibility accounting 责任会计

for cost centers 成本中心责任会计

for investment centers. 投资中心责任会计

for profit centers 利润中心责任会计

reports for cost centers 成本中心报告

Responsibility centers 责任中心

Restrictions 限制

Restructuring charges 重组费用

Retail inventory method 零售价格法

Retail method 零售价格法

determining inventory by 用零售价格法确定存货

of inventory costing    存货成本计算的零售价格法

Retailers' sources of cash 零售商的现金来源

Retained earnings 留存收益

reporting 留存收益报告

Retained earnings statement 留存收益表

horizontal analysis, comparative 留存收益表水平分析,比较留存收益表水平分析

Return, purchase 退回,购货退回

Revaluation, of assets 重估,资产重估

Revenue(s) 收入

accrued 应计收入

controllable    可控收入

deferred or unearned 递延收入或预收收入

differential    差别收入

interest 利息收入

rent 租金收入

unearned revenues recorded initially as 预收收入初始记录收入

unearned    预收收入

Revenue and collection cycle 收入与收款循环

Revenue expenditures 收益性支出

capital and 资本性支出与收益性支出

Revenue journal 收入日记账

Revenue journal postings to ledgers 从收入日记账过到分类账

Revenue recognition concept 收入确认概念

Reversing entries for deferrals 递延收入或费用的转回分录

Reversing entry 转回分录

Rights, other preferential 权利,其他优先权

Risk assessment 风险评估


S

S corporation

Safety, margin of 安全,安全边际

Salary 薪水

Sale (bond investments) 销售(债券投资)

Sale of investments in stocks 股权投资的出售

Sale of land, gain on 土地销售,土地销售利得

Sales 销售;销售收入

estimating uncollectibles based on    基于销售收入估计坏账

schedule of collections from    销售收款明细表

Sales allowance 销售折让

Sales budget 销售预算

Sales discounts 销售折扣

Sales journal 销售日记账

for a merchandising business    商业企业销售日记账

Sales mix 销售组合

Sales mix considerations 销售组合决策

Sales on account 应收销售收入;赊销收入

Sales return 销售退回

Sales returns and allowances 销售退回与折让

Sales taxes 销售税;营业税

Sales transactions 销售交易

Salvage value 残值

Sarbanes-Oxley Act 萨班斯-奥克利斯法案

Scorecard, balanced 记分卡,平衡记分卡

Scrap value 废料价值

Securities 证券

available-for-sale     可供出售证券

equity     权益证券

held-to-maturity     持有至到期日证券

marketable     有价证券

trading     交易证券

Security measures 安全衡量

Segment, discontinue an unprofitable, differential analysis report 分部,停止经营一个未盈利的部门,分部差异分析报告

Segment or product, discontinue 分部或产品,停止经营分部或产品

Sell 出售

differential analysis report-process or    加工或出售差异分析报告

lease or 出租或出售

process or    加工或出售

Sell at special price, differential analysis report 特殊价格出售,特殊价格出售差异分析报告

Sell or lease, differential analysis report 出售或出租,出租或出租差异分析报告

Selling and administrative expenses budget 销售和管理费用预算

Selling expenses 销售费用

Selling fixed assets 出售固定资产

Selling price, effect of changes in unit 销售价格,单位产品销售价格变化的影响

Semifixed cost 半固定成本

Semivariable cost 半变动成本

Sensitivity analysis 敏感性分析

Serial bonds 分期偿付债券

Service business(es) 服务企业

flow of costs through    服务企业成本流转

job order cost systems for professional    专业服务企业分批成本制度

Service department charge rate 服务部门费用率

Service department charges 服务部门费用

Service departments 服务部门

Services, of partners 服务,合伙人服务

Setup 设置

Shareholders 股东

Shareholders' equity 股东权益

Shareholders' investment 股东投资

Short-term investments in stocks 短期股票投资

Short-term notes payable 短期应付票据

Signature card 印签卡

Single-step income statement 单步式损益表

Sinking fund 偿债基金

Slide 滑位

Social security 社会保障

Solvency 偿债能力

Solvency analysis 偿债能力分析

Special journals 专用日记账

modified    调整的专用日记账

Specialized accounting fields 专门会计领域

Specific identification method 个别辨认法

Staff department 参谋部门

Stakeholders of a business, accounting information and 企业的利益相关者,会计信息与企业利益相关者

Standard cost for XL jeans 特大号牛仔裤的标准成本

Standard cost systems 标准成本系统

Standard cost 标准成本

Standards 标准

currently attainable or normal    当前可实现标准或一般标准

for nonmanufacturing expenses    非生产性费用标准

in income statement, variances from    损益表中的标准,损益表中的标准差异

recording and reporting variances from    记录和报告标准差异

reviewing and revising    标准检查和修订

setting    标准制定

support and criticism of    标准的支持和批评

theoretical or ideal    理论或理想标准

types of    标准的类型

Start-up phase 启动阶段

State unemployment compensation tax 州失业补偿税

State Unemployment Tax Acts(SUTA) 州失业税法

Stated value 设定价值

Statement(s) 报表;公告

common-size    通用报表

consolidated financial    合并财务报表

financial    财务报表

income    损益表

Statement of account 对账单

Statement of cash flows 现金流量表

direct method    现金流量表的直接法

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

indirect method    现金流量表的间接法

indirect method, work sheet for    现金流量表间接法的工作底稿

preparing    现金流量表编制准备

work sheet for    现金流量表工作底稿

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

Statement of members' equity 成员权益报表

Statement of owner's equity 所有者权益表

for merchandising business    商业企业所有者权益表

Statement or partnership equity 合伙企业权益表

Statement of partnership liquidation 合伙企业清算表

Statement of stockholders' equity 股东权益表

Statements of Financial Accounting Standards 财务会计准则公告

States of incorporation, examples of corporations and their 公司注册地,公司和公司注册地举例

Static and flexible budgets 固定预算和弹性预算

Static budget 固定预算

Stock 股票

common    普通股

cumulative preferred    累积优先股

dividends to cumulative preferred    累积优先股股利

dividends to nonparticipating preferred 不参与分红优先股股利

issuing    股票的发行

nonparticipating preferred    不参与分红优先股

no-par    无面值股票

outstanding    流通在外的股票

participating preferred    参与分红优先股

preferred    优先股

premium on    股票溢价

treasury    库藏股票

Stock certificates 持股证书

Stock dividend 股票股利

Stock ledger 库存分类账

Stock split 股票分割

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

Stockholders 股东

Stockholders ledger 股东分类账

Stockholders' equity 股东权益

balance sheet section    资产负债表的股东权益部分

in the balance sheet    资产负债表中的股东权益

rate earned on    净资产收益率

ratio of liabilities to    负债对股东权益比率

reporting    股东权益报告

statement of    股东权益报表

Stocks 股票

accounting for investment in    股票投资的会计处理

long-term investments in    长期股票投资

sale of investments in    股票投资出售

short-term investments in    短期股票投资

Straight-line method 直线法

Strategy 策略;战略

business    经营战略

combination    混合战略

differentiation    差异化战略

low-cost    低成本战略

Subsidiary company 子公司

Subsidiary ledger(s) 明细分类账

accounts payable control and 应付账款控制和明细分类账

accounts payable 应付账款明细分类账

accounts receivable control and 应收账款控制和明细分类账

accounts receivable 应收账款明细分类账

additional 其他的明细分类账

Summarizing transactions, illustration of analyzing and 经济业务总结,举例说明分析和总结经济业务

Sum-of-the-years-digits methods 年数总和法

Sunk costs 沉没成本

Supplies 物料;辅料

Supply chain management(SCM) 供应链管理


T

T account T型账户;丁字型账户

Table 表

partial present value of $1    部分1美元现值表

partial present value of an annuity    部分年金现值表

Take-home pay 税后工资净额

Tangible assets 有形资产

Target cost concept 目标成本概念

Target costing 目标成本法

Target profit 目标利润

Tax(es) 税

accounting systems for payroll    工资税会计制度

allocating income    分配所得税

corporate income    公司所得税

FICA    联邦社会保险捐款法

income    所得税

liability for employer's payroll    雇主工资税负债

payment of income    支付所得税

recording and paying payroll    记录和支付工资税

reporting and analyzing    报告和分析税款

Tax payments, responsibility for 税收支付,税收支付责任

Taxable income 应税所得

Taxation, double 征税,双重征税

Technical investing 技术投资

Temporary accounts 临时性账户

Temporary differences 暂时性差异

Temporary investments 临时性投资

on the balance sheet    资产负债表中的临时性投资

Term bonds 定期债券

Theoretical standards 理论标准

Theory of constraints (TOC) 限制理论

Time tickets 计工单

Time value of money concept 货币时间价值概念

Time variance, direct labor 工时差异,直接人工工时差异

Time-adjusted rate of return method 时效调整回报率法

Total assets, fixed as a percent of 总资产,固定资产占总资产百分比

Total cost concept 完全成本概念

Trade discounts 商业折扣

Trade receivables 商业应收款项

Trade-in allowance 以旧换新折让

Trade-in value 以旧换新抵价

Trademark 商标

Trading securities 交易证券

Traditional analysis 传统分析

Traditional production line 传统生产线

Transactions, illustration of analyzing and summarizing 交易;经济业务;会计事项,举例说明分析和总结经济业务

Transactions register 业务登记簿

Transfer agent 过户代理人

Transfer price(s) 转移价格

commonly used    通常使用的转移价格

Transportation costs 运输费用

Transportation in 运入运费

Transportation terms 运输期间

Transposition 换位

Treasury stock 库藏股票

Treasury stock transactions 库藏股票交易

Trial balance 试算平衡;试算平衡表

adjusted    调整后试算平衡表

errors causing unequal    误差导致不平衡试算平衡表

post-closing    结账后试算平衡表

unadjusted    调整前试算平衡表

Trial balance columns 试算平衡表栏

adjusted    调整后试算平衡表栏

unadjusted    调整前试算平衡表栏

Trust indenture 信托契约

Turnover 周转率;周转次数

accounts receivable    应收账款周转率;应收账款周转次数

inventory    存货周转率;存货周转次数

investment    投资周转率

Two-column journal 两栏式日记账


U

Unadjusted trial balance 调整前试算平衡表

columns    调整前试算平衡表栏

worksheet    调整前试算平衡表工作底稿

Uncertainty 不确定性

Uncollectible accounts expense 坏账费用

Uncollectible accounts, estimate of 坏账,坏账估计

Uncollectible receivables 坏账

Uncollectibles 坏账

allowance method of accounting for    坏账会计处理的备抵法

direct write-off method of accounting for    坏账会计处理的直接注销法

estimate based on analysis of receivables    坏账分析的估计基础

estimate based on sales    销售坏账的估计基础

estimating    坏账估计

Underwriting firms 证券包销公司

Unearned rent 预收租金

Unearned revenue{s) 预收收入

recorded initially as liability    预收收入初始记录为负债

recorded initially as revenue    预收收入初始记录为收入

Unequal proposal lives 不等的方案寿命

Unit(s) 单位

allocate costs to transferred and partially

completed    将成本在转出单位和部分完工单位间进行分配

conversion equivalent 转换约当产量

cost per equivalent    单位约当产量成本

direct materials equivalent    直接材料约当产量

to be assigned costs, determine    成本分配单位,确定成本分配单位

to be costed    成本计算单位

whole    全部产量

Unit contribution margin 单位贡献毛益

Unit of measure concept 计量单位概念

Unit selling price, effect of changes of 单位售价,单位产品销售价格变动的影响

Unit variable costs, effect of changes of 单位变动成本,单位变动成本变动的影响

Units manufactured exceed units sold 制造单位超过销售单位

Units of production, calculate equivalent 产量单位,计算约当产量

Units-of-production method 产量法

Unlimited liability 无限责任

Unrealized currency exchange gains and losses 未实现货币汇兑利得和损失

Unrealized holding gain or loss 未实现持有利得或损失

Unusual items affecting the income statement 影响损益表的非经常性项目

Unusual items in income statement 损益表中的非经常性项目

Usage quantities, estimated activity base 耗用量;估计作业基础耗用量


V

Vacation pay 假期工资

Valuation 计价;估价

at lower of cost or market    成本与市价孰低法计价

at net realizable value    可变现净值计价

Value 价值

book    账面价值

future    未来价值;终值

maturity    到期值

methods that ignore present    忽略现值法

net book    账面净值

net realizable    可变现净值

of $1 table, partial present    1美元现值表,部分1美元现值表

of an annuity table, partial present    年金现值表,部分年金现值表

of an annuity, present    年金现值,部分年金现值

present    现值

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

stated    设定价值

Value chain 价值链

of a business    企业价值链

Value concepts, present 价值概念,现值概念

Value index, present 价值指数,现值指数

Value investing 价值投资

Value method, net present 价值法,净现值法

Value methods, present 价值法,现值法

Variable cost concept 变动成本概念

Variable costing 变动成本法

Variable costing income statement 变动成本法下的损益表

Variable costs 变动成本

Variable costs graphs 变动成本图

Variable factory overhead controllable variance 变动制造费用可控差异

Variance(s) 差异

controllable    可控差异

cost    成本差异

direct labor    直接人工差异

direct labor rate    直接人工工资率差异

direct labor time    直接人工工时差异

direct materials    直接材料差异

direct materials price    直接材料价格差异

direct materials quantity    直接材料数量差异

factory overhead    制造费用差异

fixed factory overhead volume    固定制造费用产量差异

from standards in income statement    损益表中的标准差异

from standards, recording and reporting    标准差异,记录和报告标准差异

graph of fixed overhead volume    固定制造费用产量差异图

reporting direct labor    报告直接人工差异

reporting direct materials    报告直接材料差异

reporting factory overhead    报告制造费用差异

variable factory overhead controllable    变动制造费用可控差异

volume    产量差异

Variance relationships 差异关系

direct labor    直接人工差异关系

direct materials    直接材料差异关系

Variance report 差异报告

factory cost overhead    制造成本费用差异报告

factory overhead cost,    制造费用成本差异报告

Venture capitalist (VC) 风险投资家

Vertical analysis 垂直分析

of income statements    损益表垂直分析

comparative balance sheet    比较资产负债表垂直分析

comparative income statement    比较损益表垂直分析

Volume variance 产量差异

fixed factory overhead    固定制造费用产量分析

graph of fixed overhead,    固定制造费用产量差异图

Voucher 付款凭单

Voucher system 付款凭单制度


W

W-2 (Wage and Tax Statement) 工资和税收报表

W-4 (Employee's Withholding Allowance Certificate) 员工代扣所得税证明

Wage and Tax Statement(Form W-2) 工资和税收报表

Wage bracket withholding table 工资等级代扣表

Wages 工资

accrued    应计工资

Wages expense 工资费用

Warranty, and current liabilities 担保;保修单,担保和流动负债

Weighted average method 加权平均法

"What if' analysis 敏感性分析

Whole units 全部产量

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 在产品

applying factory overhead to    将制造费用分配到在产品

Work in process controlling account, job cost sheets and 在产品控制账户,作业成本表和在产品控制账户

Work in process inventory 在产品存货

Work sheet 工作底稿

and adjusting and closing entries for a merchandising business    商业企业工作底稿和调整与结账分录

completing    完全工作底稿

direct method 直接法工作底稿

for merchandising business   商业企业工作底稿

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

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

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

indirect method    间接法工作底稿

periodic inventory system    定期盘存制工作底稿

Working capital 营运资本

Working capital ratio 流动资金比率

Working papers 工作草稿

Write-offs to the allowance account 注销备抵账户


Y

Yield 收益;收益率


Z

Zero-based budgeting 零基预算

Zero-coupon bonds 无息债券

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