财务分析第四版课后习题译文 词汇表

AAcceleratedCostRecoverySystem(ACRS)1981accelerateddepreciationaccountaccountformofbalancesheetaccountingaccountingchangesaccountingcontrolsaccountingcycleaccountingequationaccountingerrorsaccountingperiodaccountingpoliciesAccountingPrinciplesBoard(APB)1959—1973AccountingResearchBulletins(ARBs)1939—1959accountingsystemaccountspayableaccountsreceivable(tradereceivables)accrualbasisaccruedexpensesaccruedliabilityaccruedpensioncostaccruedrevenuesaccumulatedbenefitobligation(ABO)225accumulateddepreciationaccumulatedpostretirementbenefitobligation(APBO)acquisitionacquisitioncostacquisitionsactuarialassumptionsadditionalpaid-incapitaladjustingentriesadministrativecontrolsadministrativeexpensesadverseopinionagingofaccountsreceivablesagingscheduleallowanceforfundsusedduringconstruction(AFUDC)allowanceforuncollectibleaccountsallowancemethodAmericanAccountingAssociation(AAA)AmericanInstituteofCertifiedPublicAccountants(AICPA)amortizationannualreportannuityantidilutionofearningsantidilutivesecurities226appropriatedretainedearningsarms-lengthtransactionassetsassignmentofreceivablesattestationauditcommitteeauditreportauditingauditorauthorizedstockavailable-for-salesecuritiesaveragecostmethod(inventory)Bbalancesheet(statementoffinancialposition)balancesheet(classified)balancesheet(financialpositionform)balancesheet(unclassified)bargainpurchaseoptionbargainrenewaloptionbasicearningspershareboardofdirectorsbond1000227bonddiscountbondissuepricebondpremiumbondsinkingfundbonds(serial)bookvalueofanassetbookvaluepersharebottomlinebuildingsbusinesscombinationbusinessentityCcalendaryear1231callablebondscallableobligationcallablepreferredstockcapitalcapitalexpenditurescapitalleasecapitalstockcapitalstructurecapitalizationcapitalizedinterestcarryingvaluecashcashbasisaccountingcashdividendcashequivalentscashflowsfromfinancingactivitiescashflowsfrominvestingactivities228cashflowsfromoperatingactivitiescashsurrendervaluecertifiedpublicaccountant(CPA)/changeinanaccountingestimatechangeinanaccountingprinciplechangeinreportingentitychartofaccountschiefaccountantoftheSECclassifiedbalancesheetclosingentriescollateralcommercialpapercommitmentfeecommon-sizeanalysis(horizontal)common-sizeanalysis(vertical)commonstock(capitalstock)commonstockequivalentsharescomparabilitycomparativestatementscompensatedabsencescompensatingbalancerequirementscompensatoryoptionplanscompilationcompleted-contractmethod229compositedepreciationcompoundinterestcomprehensiveincomeconservatismconservativeanalysisconsignedgoodsconsistencyconsolidatedfinancialstatementsconstantdollaraccounting(price-levelaccounting)construction-in-processcontingenciescontingentassetcontingentliabilitiescontraaccountcontributedcapitalcontrolaccountcontrollerconvertiblebondsconvertiblepreferredstockconvertiblesecuritiescopyrightcorporateofficerscorporationcostaccountingcost/benefit/costofgoodsmanufacturedcostofgoodssoldorcostofsales230costprinciplecostrecoverycouponratecovenantscreditcreditagreementcreditratingscreditorcumulativeeffectofchangeinaccountingprinciplecumulativepreferredstockcurrencyswapcurrentassets123currentcostcurrentliabilitiescurrentmarketvaluecurrentmaturityoflong-termdebtcurrentreplacementcostcurrentvalueDdebenturebondsdebitdebtdebtsecuritiesdebtservicedecisionusefulnessdeclining-balancedepreciation231defaultriskdefeasancedeferraldeferredchargedeferredfinancingcosts,netdeferredrevenuedeferredtaxesdeficitdefinedbenefitpensionplandefinedcontributionpensionplandepletiondepreciationexpensederivativeinstrumentsdevaluationdilutedearningspersharedilutiondirectfinancingtypeleasedirectmethoddirectwrite-offmethoddisclaimerofopiniondiscontinuedoperationdiscountonbondsdiscountonnotespayablediscountratediscountednotediscountingdivestituresdividends(cash)dividendsinarrears232dividendspayabledividends(stock)donatedcapitaldouble-declining-balancedeprecationdouble-entryaccounting=+dryholesEearlyextinguishmentsofdebtsearningsearningspershareeconomicsubstanceedgarsystemeffectiverateofinterestefficientmarkethypothesisEmergingIssuesTaskForce(EITF)EmployeeRetirementIncomeSecurityAct(ERISA)19741974employeestockownershipplans(ESOPs)entityassumptionequipmentequityequityinearningsofnonconsolidatedsubsidiariesequitymethodequity-orienteddeferredcompensationequitysecuritiesestimatedeconomiclifeofleasedpropertyestimatedliability233estimatedresidualvalueofleasedpropertyestimatedusefullifeethicseventexchangerateexecutorycostsexpectationsgapexpensesExposureDraft(ED)externalexpansionextraordinaryitemsFfaceamount,maturityvaluefacerateofinterestfactorfairvalefeedbackvalueFIFOmethodfinancialaccountingFinancialAccountingStandardsBoard(FASB)financialanalysisfinancialleveragefinancialstatements(report)analysisfinancialstatementsfinancialsummary51011financingactivitiesfinishedgoodsfirst-in,first-out(FIFO)(inventory)fiscalyear1212fixedassets234footnotesforecastedtransactionForeignCorruptPracticesActforeigncurrencyforeigncurrencytransactionsforeignexchangerate1foreignoperationsform8K8K10Q8Kform10K10K90form20F20Ffo