会计必须英语
关键词汇表
A
Accounting entity 会计主体
Accounting equation 会计平衡式
Allowance for doubtful accounts 不良坏账准备 Amortization of bond discount 债券折价摊销 Amortization of bond premium 债券溢价摊销 Amortized (被) 摊销
Asset turnovers 资产周转率
Assets 资产
Average-cost method 平均成本法
B
Bad debts 坏账
Balance sheet 资产负债表 Bonds 债券
Bookkeeping 会计循环
Burden 制造费用
C
Capital stock 股本
Capital surplus 股本溢价
Capitalizing retained earnings 存留收益资本比 Cash 现金
Cash and temporary investments 现金及短期投资 Cash basis for accounting 收付实现制 Cash discount 现金折扣
Cash equivalents 准现金
C 会计
Cost concept 成本概念
Cost drivers 成本动因
Cost method 成本法
Cost objects 成本对象
Cost of goods sold 销货成本
Cost of sales 销售成本
Cost pools 成本汇集对象 Credit 贷方(贷记) Current liabilities 流动负债
Current portion of long-term debt 长期负债中的流动部分 Current ratio 流动比率
D
Days´ receivables 应收账款周转天数 Debit 借方(借记) Debt ratio 负债比率
Declining balance depreciation 余额递减折旧法 Deferred credits 递延贷项
Deferred taxes 递延税
Depletion 折耗
Depreciable cost 应计折旧成本 Depreciation 折旧
Direct costs 直接成本
Di 股利对股票市价的比率
Double entry 复式记账
Du pont model
E
Earnings per share
Effective interest rate
Entity concept
EPS
Equities
Equity method
Esperanto
Expense center
F
FIFO (First-in first-out)
Financial performance
Fixed assets
I
Income statement
Indirect costs
Insolvent
Inventory
Average-cost method
First-in ,first-out (FIFO)
Last-in ,first-out (LIFO)
Inventory cost flows
Inventory turnover
Investment centers
J
Journal
L
Lessee
Less or
Leverage 杜邦模型 每股收益 实际利率 会计主体概念 每股收益 权益 权益法 通用语言 费用中心 先进先出法 财务业绩中心 收益表 间接成本 无偿债能力 存货 平均成本法 先进先出法 后进先出法 存货成本流转 存货周转率 投资中心 日记账 承租人 出租人 杠杆
Leveraged buyout 杠杆买断(杠杆收购) Liabilities 负债
Liability 负债(责任)
Current and noncurrent 流动与非流动(法) Long-term debt 长期负债
Long-term debts 长期负债
M
Marketable securities 易变现证券
Matching concept 配比概念
Materiality concept 重要性概念
Mergers 吸收合并
Minority interest in subsidiaries 少数股东权益 Money measurement concept 货币计量概念
N
Net earnings 净利润
Net income 净收益
Noncurrent liability 非流动负债
Nonvariable costs 不变成本
Normal operating cycle 正常的营业周期 Notes receivable 应收票据
O
Operating expenses 营业费用
Operating income 营业收入
Overhead cost 制造费用(间接费用)
P
Paid-in-capital in excess of par 超面额缴入资本 Partnership 合伙
PE (Price earnings ratio) 市赢率
Percentages-of-completion method 完工百分比法 Postretirement benefits 养老金(退休金) Premium
Profitability ratios 获利性比率 Proprietorship 业主权益 Proven 验证
Q
Quick assets 速动资产
R
Realization concept 实现概念
Realized 已实现(的)
Recognition concepts 确认概念 Reconciliationsdfs 对账
Residual income 剩余收益 Responsibility centers 责任中心 报酬率
Return on investment (ROI) 投资报酬率 Revenue recognition 收入确认 Revenue recognition rule 收入确认规则 Revenues 收入
S
Salvage value 残值
Semi variable costs 半变动成本 Solvency ratios 偿债能力比率 Special journal 特种日记账 Specific identification system 个别认定法 Stated value 设定价值 Statement of cash flows 现金流量表
Statement of changes in financial position 财务状况变动表 Statement of earnings 盈余表
Statement of financial position 财务状况表 Statement of income 收益表 Step-function costs 阶梯式成本 Stock distribution 股票发行 Stock dividends 股票股利 Stock splits 股票分割 Stockholder ´s equity 所有者权益 Straight-line depreciation 直线折旧法 Subsidiary ledger 明细分类账 Sum-of-years ´ digits method 年数总和法
T
T account T 字形账户 Takeovers 接管
Times interest earned 利息保障倍数 Treasury stock 库藏股票 Trial balance 试算表
U
Unearned revenue 未实现收入
V
Variable costs 变动成本 Variances 差异
W
Working capital turnover 营运资本周转率
Y
Yield 收益率