会计术语英汉对照表

abandonment报废abnormal shrinkage非正常损耗abnormality异常性absorption costing全部成本法accelerated depreciation加速折旧法accomplishments成就account帐户、会计科目accounting aycle会计循环accounting changes会计变动accounting horizon会计展望accounting income会计净利accounting policies会计政策accounting principles board(APB)会计原则委员会accounting research division ARD会计研究处accounting research studies,ARS会计研究丛刊accounting review会计评论accounting sereies release会计丛刊accounting standards division会计准则部门accounting standards executive coomittee会计准则执行委员会accounting terminology bulletines会计名词公报accounting trends and techniques会计趋势与技术accounts receivables应收帐款accrual basis权责发生制accrued expenses应付费用accrued items应计项目accrued liability on purchase commitment应计进货合约损失accrued revenues应收收益accumulated benefit obligation累积给付义务accumulated depreciation累计折旧accumulated rights累积权利acid-test ratio酸性测试比率acitivity method活动量法acquisition period购建期间acruarial gains and losses精算损益actual cost实际成本actual return on plan assets退休金资产实际报酬actuarial assumption精算假设actuarial present value精算现值actuary精算师additional liability补列的最低退休金负债additional markup再加价additional markup cancellation再加价取消additional paid-in capital额外投入资本additional paid-in capital from expired warrants资本公积-逾期认股权additions增添aditional paid-in capital资本公积adjunct account附加科目adjusting调整adjustment to record inventory cost存货成本调整利益aging of the accounts approach帐龄分析法all financial resources concept全部财务资源观念all-inclusive concept全涵观念all-inclusive income concept全含所得观念allowance for doubtful accounts备抵坏帐allowance for fair value adjustment备抵评价allowance for repairs and maintenance备抵维修费用allowance method备抵（评价）法allowance to reduce deferred tax asset to expected realizable value 递延所得税备抵评价allowance to reduce inventory to market备抵存货跌价allowance to reduce long-term investments to market备抵长期投资跌价损失allowance to reduce short-term investments to market备抵短期投资跌价损失american accounting association(AAA)美国会计学会american institete of certified public accountants(AICPA)美国会计师协会amortization摊销amount of an annuity due到期年金终值amount of an ordinary annuity普通年金终值analysis of long-term solvency长期偿债能力分析analysis of return on investment投资报酬分析analysis of short-term liquidity短期偿债能力分析announcement date认股权宣告日annual effective tax rate全年有效税率annuity年金annuity due到期年金annuity method年金法antidilutive effect反稀释效果APB opinion&statementsAPB发布的意见书及声明书appraisal system评价法appraisal value评定价值appropriaed指拨appropriated retained earnings已指拨保留盈余appropriation of retained earnings盈余的指拨asset expenditure资本支出asset gains and losses退休金资产损益asset/liability method资产负债法asset-linked bonds实物偿还公司债assets acquired by exchange 资产抵换assigned accounts receivable设定担保应收帐款assigned value设定价值assignment of accounts receivable应收帐款担保借款associating cause and effect因果关系直接配属attribute属性attribution摊计auditors report会计师的查核报告authorized capital stock核准发行股份available for sale备供出售者available-for-sale securities备供出售证券average collection period帐款收回平均天数average days to sell the inventory存货周转平均天数bad debt expense坏帐费用balance sheet approach资产负债表法bank overdraft银行透支bank reconciliation银行往来调节表bank statement对帐单bargain purchase option优惠承购权bargain renewal option优惠续组权base inventory 基期存货base year基期basic accounting equation会计基本方程式basic principles基本原则basic pstulates基本公设bearer bonds息票公司债beneficiary受益人benefit due to loss carryback亏损递转以前年度的所得税利益benefit due to loss carryforward亏损递转以后年度的所得税利益benefits/years-of-service approach服务年资给付法best-efforts underwriting代销betterment改良big/lilttle GAAP全部/部分（简易）会计准则billings on construction in process预收工程款bonds outstanding method流通额法bonds outstanding method债券流通法bonds payable应付公司债bonus and profit sharing plan员工奖金及分红book value method帐面价值法book value of net assets acquired股权净值call premium收回溢价call price赎回价格call provisions收回条款callable bonds可收回公司债callable preferred stock可收回优先股CAP accoounting research bulletinsCAP分布的会计研究公报capital expenditure资本支出capital lease资本租赁capital maintenance approach资本维持法capital stock股本capital stock subscribed已认购股份capital surplus资本公积capitalization of interest利息资本化carrying value帐面价值cash disbursement现金支出簿cash discount现金折扣cash dividends现金股利cash equivalents约当现金cash flow analysis and the funds statement现金流量分析与资金表cash flows from operation activities营业活动的现金流量cash over and short现金短溢cash receipts journal现金收入簿cash surrender value of life insurance人寿保险退保现值（现金解约价值）cashiers checks银行本票casualty loss and insurance以外损失及保险ceiling市价上限certificate checks保付支票certificates of deposit定存单change funds找零金change in the present value method现值变动法changes in accounting estimate会计估计的变动changes in accounting principle会计原则变动changes in reporting entity编制报表主体变动charge to accumulated depreciation冲销累计折旧charge to asset account记入资产帐户cinsistency一致性claim请求权closed corporations非公开发行公司closing结帐coinsurance clause共保条款collection method收现法combined operating loss综合营业亏损combined operating profit综合营业净利combined revenues综合收益committee on accounting procdure(CAP)会计程序委员会committee reports专题报告commodity-backed bonds实物偿还公司债common carrier移交运送人common stock普通股common stock equivalents约当普通股common stock subscribed已认普通股股本common-size financial statements共同比财务报表comparability比较性comparative analysis比较分析comparative statements比较报表compensated absences休假给付compensating balance补偿性存款余额(借款回存)compensation cost酬劳成本compensatory plans酬劳性计划compensatory stock option plan酬劳性认股计划completed perfomance method全部履行法completed-contract method全部完工法complex capital structure复杂资本结构composite method组合折旧法compound interest method复利法comprehensive allocation全面分摊comprehensive approach全面改革法comprehensive income综合净利comprehensive income(loss)综合损益computer software costs电脑软件成本concept观念concept of flexible reporting弹性报道的概念conceptual framwork理论体系condemnation政府征收condensed income statement简明损益表conservatism稳健原则consignee承销人consignment-in承销品consignment-out寄销品consignor寄销人consistency一致性consolidated revenues合并收益construction dividends建设股利construction in process在建工程container deposits容器及瓶箱押金contingencies或有事项contingent issuance或有发行contingent issuance agreement或有发行股份的合约contingent liabilities或有负债contingent payment或有性支付continuing franchise fees后续权利金continuity convention持续经营惯例contra account抵减科目contributed capital投入资本contribution clause多重保险条款contributory pension plans相对提拨退休金办法controlling account统制帐户controlling interest控制能力conventional retail method传统零售价法conventions惯例convertible bonds可转换公司债convertible preferred stock可转换优先股copyrights著作权，版权corridor approach走廊法cost add markup contract成本加价合约cost allocation method成本分摊法cost depletion method成本折耗法cost flow assumption成本流动假设cost index成本指数cost method成本法cost of doing business从业成本cost of goods manufactured产成品成本cost of installment sales分期付款销货成本cost priociple;historical cost principle历史成本原则cost recovery method成本回收法cost-benefit constraint成本效益限制costs of construction工程成本比例法costs of issuing bonds公司债发行成本cost-to-cost method工程成本比例法counter-balancing errors互相抵消的错误coupon bonds息票公司债coupon rate息票利率coupons兑换券covenants债务条款credit贷credit card sale信用卡销货credit tatings信用评级cross reference互注索引cumulative catch-up manner累积调整方式cumulative deficit累积亏损cumulative effect累积影响数cumulative effect adjustment当期调整法cumulative effect of change in accounting principle会计原则变动累积影响数cumulative effect of changes in accounting principle会计原则变动累积影响数cumulative preferred stock累积优先股current adjustment当期调整法current assets流动资产current liabilities流动负债current maturities of long-term debts长期负债一年内到期部分current operating concept当期营业观念current operating income concept当期营业所得观念current tatio流动比率current tax expense(benefit)当期所得税费用（利益）current value现值date of annoucement宣告日date of declaration股利宣告日date of expiration过期失效日date of ex-right除权日date of payment股利发放日date of record股利基准日dealers profit or loss经销商损益debenture bonds无担保公司债debit借debit and credit rules借贷法则debt conversion expense债券转换费用debt securities债务证券debt to stockholders equity负债对股东权益比率debt to total assets ratio负债比率decision usefulness决策有用性decreasing charge method递减法deductible amount可减除金额deductible temporary difference可减除暂时性差异deductible value-added taxes留抵税额deep discount bonds高折价公司债defeasance of debt代位清偿deferred annuity递延年金deferred charge递延借项deferred compensation cost递延酬劳成本deferred credits递延贷项deferred gross profit递延销货毛利deferred items递延项目deferred method递延法deferred payment contract递延付款合约deferred pension cost递延退休金成本deferred recognition递延认列deferred tax asset递延所得税资产deferred tax credit递延所得税抵减deferred tax expense(benefit)递延所得税费用（利益）deferred tax liability递延所得税负债defined benefit plans确定给付退休金办法defined contribution plans确定提拨退休金办法depletable assets递耗资产depletion折耗deposit in transit在途存款depreciabale assets折旧性资产depreciable cost折旧成本depreciation base折旧基础depreciation expense折旧费用derivative financial instruments衍生性金融商品detailed program design详细程序设计development costs开发成本development stage创业期间development stage发展阶段dicision usefulness决策的有用性differential reporting 差别报导dilutive effect稀释作用direct financing lease直接融资租赁direct method直接冲销法direct method直接法direct pricing直接评价法direct write-off method直接冲销法discontinued segment停业部门discount on bonds payable公司债折价discount on notes payable应付票据折价discount on notes receivable应收票据折价discount on transferred accounts receivable应收帐款转让折价discounted present value折现值discounting折算现值discounting notes receivable应收票据贴现discounts折价dishonored notes receivable拒付票据、催收票据disovery value发现价值disposal date处分日distributions to owners分配给业主dividend during constructon period建设股息dividend in arrears特别股积欠股利dividend pay-out ratio股利支付率dividend preference股利分配优先权dividend revenue股利收入dividend stock除息股dividend yield ratio股利收益率dividend-on stock附息股dollar-periods method金额期间法dollar-valur LIFO retail method金额后进先出零售价法dominant industry segment主要产业部门donated assets受赠资产donated treasury stock受赠的库藏股票double-declining-balance method双倍余额递减法double-entry bookkeeping复式簿记double-extension method双重乘算法downstream sales顺流交易down-stream sales顺流销货dual presentations双重表达due process审慎程序dynamic statements动态报表earings per share每股盈余early extinguishment提前偿付earned已赚得earned surplus盈余公积earning盈余earning per share每股盈余economic entity assumption经济主体假设economic income经济所得economic substance over legal form经济实质重于法律形式economical factors经济因素economis order quantity经济购买量effective interest method利息法effective interest rate method实际利率法effective rate有效利率effective yield实际利率、市场利率、有效收益率efficient market hypothesis效率市场假说efforts-expended method工时进度比例法emerging issues task force紧急问题处理小组employee bonus agreement员工红利约定employee discount员工折扣employee stock option plan员工认股计划environmental liabilities环境污染防治负债equity method权益法equity securities权益证券equivalent percentage of interest约当持股比例estimated items估计项目estimated liability for premium估计赠品负债estimated liability under warranties估计产品保证负债estimated loss on purchase commitment进货合约损失estimated residual value估计残值excess earnings approach超额盈余法excess of additional pension liability over unrecognized prior service cost and net assets or net obligations at transitionexchangable可交换性exchange rate effects汇率变动的影响ex-dividend date除息日executory contract双务契约executory costs履约成本exercise of call privilege行使赎回权expected return on plan assets退休金资产预期报酬expense warranty accrual method保证费用计提法expense warranty approach保证费用计提法experience gain and loss经验损益expiration date of the rights认股权行使截止日expiration of return-right method退货权逾期法exploration costs勘探成本export sales外销销货ex-right stock除权股extinguishment of debt债务清偿extraordinary gain(loss)非常损益extraordinary repairs大修face amount面值face rate票面利率factor客帐代理商factoring or sale of accounts receivable出售应收帐款factory supplies inventory物料存货feedback value回馈价值fictional capital gain虚构资本利得financial accounting fundation财务会计基金会financial accounting standards advisory council财务会计准则咨询委员会financial accounting standards board(FASB)财务会计准则委员会financial capital财务资本financial flexibility财务弹性financial income财务所得financial instruments理财工具financial leverage index财务杠杆指数financial mobility财务机动性financial reporting release财务报告丛刊financing activities理财活动finished goods inventory产成品存货firm underwriting确定承销first-in first-out先进先出fixed assets固定资产fixed price contract固定价款合约flat benefit pension plans定额给付退休金办法flexibility弹性floating浮动floor市价下限flow流量flow-through method当期认列法footnotes附注foreigan operations segments国外营运部门forwards期约four-column bank reconciliation四栏式银行往来调节表fractional share right畸零股权fractional share rights畸零股fractional year depreciation不满一年的折旧计算franchise revenue加盟特许收入franchisee加盟员franchises特许权franchisor加盟主free on board destination目的地交货free on board shipping point起运点交货full costing全部成本法full disclosure principle充分披露原则full-cost approach全部成功法fully diluted earnings per share完全稀释每股盈余functional causes功能因素functional factors功能因素functional pricing功能评价法funded pension plans提拨基金的退休金办法funded status基金提拨状况funded status of pension plan退休办法的提拨状况funds基金funds statement资金状况表future amount of an annuity due到期年金终值future amount of an ordinary annuity普通年金终值futures期货futures contract期货合约gain contingencies或有利得gain on debt restructuring债务整理利益gain(loss)on conversion of bonds公司债转换（损）益gain(loss)on disposal of?Division处分停业部门损益gain(loss)on sale of short-term investments出售短期投资利益（损失）gains or losses on PBO预计给付义务损益general assignment(pledge)一般担保general journal普通日记帐general purchasing power accounting一般购买力会计general purpose financial statement一般目的财务报表generally accepted accounting principles(GAAP)一般公认会计原则going concern(continuity)assumption持续经营假设goods in transit在途商品goodwill商誉grant date给予日grant of equity interest in full settlement债务人发行权益证券以清偿负债greenmail绿色信函gross investment in leased property出租人的总投资gross method总额法gross price method总额法gross profit method毛利率法group depreciation集体折旧法group method集体折旧法guaranteed bonds保证公司债guaranteed residual value保证残值guide for implementation实物指导手册hedge-deferral approach规避递延法held to maturity持有至到期日held-to-maturity securities持有至到期日证券high ratio of returned merchandise to sales高退货率的销货horizontal analysis水平分析hostile takeover恶意并购idealism理想性identifiable intangible assets可明确辨认的无形资产if converted method如果转换法imapairment of value价值的减损immediate recognition当期认列impairment of assets资产价值减损implementation constraints操作限制implicit rate computed by the lessor出租人的隐含利率improvements改良imputed interest rate隐含利率，设算利率inadequacy不适用、能量不足+G668incentive stock option plans极力型认股计划inception of the lease租赁开始日income before income taxes税前净利income bonds所得公司债income reporting所得报告income statement approach损益表法income summary本期损益income tax allocation所得税分摊income tax benefit所得税利益income taxes payable应付所得税income taxes withheld扣缴所得税income(loss)from continuing operation持续经营部门损益income(loss)from discontinued operation停业部门损益increasing charge method递增折旧法incremental borrowing rate增额借款利率incremental direct costs增额直接成本incremental method增额法indexation指数换算法indirect method备抵法、间接法individual item approach个别比较法induced conversion引诱转换industry peculiarities行业特性industry segments产业部门inflation accounting通货膨胀会计infrequency of occurrence不常发生infrequency of occurrence不常发生initial direct cost原始直接成本initial direct costs原始直接比例法initial franchise fee原始权利金installment accounts receivable分期应收帐款installment payment分期付款销货installment sales分期付款销货installment sales method分期付款法in-substance defeasance of debt视同清偿intangible assets无形资产interactive quality互动品质interest costs利息成本interest on discount贴现息interest rate swaps利率交换合约interest rate swaps利率交换interest to maturity票据利息interest-bearing note附息票据interim debt 中期负债interim financial statements期中财务报表interim period期中期间intermediate debt中期负债internal auditing内部稽核internal direct costs内部直接成本internally developed内部自行发展interperiod income tax allocation跨期所得税分配interperiod tax allocation跨期间所得税分摊interpolation插补法intraperiod income tax allocation同期所得税分配intraperiod tax allocation同期间所得税分摊inventory method盘存法inventory turnover存货周转率investement tax credit投资租税抵减的处理investing actibities投资活动investment revenue-discontinued operation停业部门投资收益investment revenue-extraordinary非常投资收益investment revenue-ordinary一般投资收益issuance date认股权发行日issuance for cash现金发行issuance of new bonds to purchase the old bonds发行新债并从公开市场买回旧债issuance of two types of securities as a unit两种以上的证券合并发行issue papers待研究问题通报、问题报告issued capital stock已发行股份issues in accounting education会计教育问题研究issurance of new bonds to exercise the call privilege发行新债并行使赎回权joint cost联合成本journal日记簿、分录簿journalizing分录junior stock plans次级股票认购计划junk bond垃圾债券just-in-time inventory system即时存货系统land improvements土地改良物lapping延期入帐large stock diveidend大额股票股利last-in first-out后进先出lease payments receivable应收租赁款lease term(duration)租赁期间leased asset under capital leases租赁资产leasehold improvements租赁改良leaseholds租赁费legal capital法定资本legal form法律形式lessees incremental borrowing rate承租人的增额借款利率leverage财务杠杆leverage buyouts融资购并leverage leases杠杆租赁liabilities callable on demand债权人立即可收回的负债liability dividends债票股利liability gains and losses预计给付义务损益liability inder stock appreciation plan员工股票增殖权负债liability on discounted notes receivable票据贴现负债liability on transferred accounts receivable应收帐款转让负债liability under capital lease租赁资产LIFO liquidation后进先出存货的减少lifo reserve后进先出存货准备LIFO retail method后进先出零售价法line of business主要行业link chain method连锁法liquidating dividend清算股利liquidity流动性liquidity index流动性指数listed corporations上市公司lliquidating dividends清算股利long-term capital to fixed assets长期资金对固定资产比率long-term investments长期投资long-term liabilities长期负债long-term notes payable长期应付票据long-term operational assets长期营业用资产loss carrforward亏损递转以后年度loss carryback亏损递转以前年度loss contingencies或有损失loss contingencies requiring accrual应入帐的或有损失loss due to market dicline of inventory存货跌价损失loss from discounting of notes票据贴现损失loss from long-term contracts工程损失loss on capital lease资本租赁损失loss on expiration of stock rights认股权过期损失loss on impairment价值减损损失loss on purchase commitment进货合约损失loss on repossession收回商品损失lower of cost or market method成本与市价孰低法lump-sum purchase整批购买maintenance and customer support costs维护服务成本major categories approach分类比较法managerial accounting 管理会计manufacturers profit or loss制造商损益manufacturing cost制造成本marginal tax rate边际税率markdown cancellation减价取消market method市价法market rate市场利率market value method市价法market-related asset value of plan assets退休基金资产市价相关价值markup加价matching principle配比原则materiality重要性maturity value到期值measurement date衡量日merchandise inventory商品存货mesurability可衡量性minimum lease payments最低租金给付额minimum pension liability最低退休金负债minor sale-leaseback小部分售后租回mislead误导mixed account混合帐户modification of terms修改债务条件monetary assets货币性资产monetary items货币性项目monetary unit convention货币评价惯例money capital gain货币资本利得mortgage bonds抵押公司债moving average移动平均multiple-items approach混合商品法multiple-pool method多项组合法multiple-step format多步式multiple-step income statement多步式损益表natural business year自然营业年度natural resources自然资源nearness to cash接近现金的程度negative goodwill-badwill负商誉net accounts receivable应收帐款净额net additional markup净再加价net assets or net obligations at transition过度性净资产或净给付义务net markdown净减价net method净额法net operation cycle净营业周期net periodic pension cost净退休金成本net realizable value净变现损失net realizable value method净变现价值法neutrality中立性nominal account虚帐户nominal rate名义利率noncash issuance of capital stock非现金发行noncompensatory plans非酬劳性计划noncompensatory stock option plan非酬劳性认股计划noncontributory pension plans非相对提拨退休金办法noncumulative preferred stock非累积优先股noninterest-bearing note不附息票据nonmonetary exchange非货币性交换nonmonetary items非货币性项目nonparticipating preferred stock非参加优先股nonpublic enterprises非公开发行公司nonqualified stock option plans不符合延税规定的认股计划non-reciprocal transfer非相对转移、片面转移nopar value stock无面额股normal shrinkage正常损耗normative规范性note exchange for rights or pribileges以票据交换特殊权利或优惠notes exchanged for property or services以票据购买资产或劳务notes receivable dishonored(past due)拒付应收票据notes receivables应收票据NSF(not sufficient fund)存款不足支票number of compounding periods复利次数obligations under capital leases应付租赁款obsolescence过时（陈旧）off-balance financing资产负债表外融资off-balance-sheet financing资产负债表外融资one transaction concept单一交易观念open corporations公开发行公司operating capability营运能量operating cycle营业周期operating lease营业租赁operational assets营业资产option选择权ordinary annuity普通年金organization costs开办费original selling price原始售价out of mind心不烦out of sight心不烦output measures产出单位比例法outstanding capital stock流通在外股份outstanding checks未兑现支票overfunded基金超额提拨paid-in capital投入资本par value面额par value method面额法par value stock有面额股partial allocation部分分摊participating preferred stock参加优先股patents专利权pay-related pension plans与薪资水准有关的退休金办法pension benefit formula退休金给付公式pension expense退休金费用pension obligation退休金给付义务pension plan assets退休基金资产percentage approach百分比法percentage depletion method百分比折耗法percentage of gross profit method毛利百分比法percentage of outstanding receivables帐款余额百分比法percentage-of-completion method完工比例法percentage-of-receivables approach应收