会计英语术语解释

第一章Accountpayable应付账款Accountreceivable应收账款Accounting会计Accountingequation会计等式Asset资产Audit审计Balancesheet平衡表（资产负债表）Capital资本Certifiedmanagementaccountant(CMA)注册管理会计Certifiedpublicaccountant(CPA)注册会计师Corporation公司Entity主体Expense费用Financialaccounting财务会计FinancialAccountingStandardsBoard(FASB)财务会计准则委员会Financialstatements财务报告Generallyacceptedaccountingprinciples(GAAP)公认接受会计准则Incomestatement收入表（利润损益表）Liability负债Managementaccounting管理会计Netearnings净收益Netincome净收入Netloss净损失Netprofit净利润Notepayable应付票据Notereceivable应收票据Owner’sequity所有者权益Ownerwithdrawals实收资本Partnership合伙制Proprietorship个体制Revenue收入Shareholder股东Statementofcashflows现金流量表Statementofearnings净盈余报表Statementoffinancialposition财务状况报表Statementofoperations运营表Statementofowner’sequity所有者权益报表Stockholder股东Transaction交易第二章Account账簿、账户Chartofaccounts会计科目表Credit把……记入贷方Debit把……记入借方Journal日记账Ledger总账、分类账Normalbalance正常余额、平衡Posting登帐、过账Trialbalance试算平衡第三章Accrualaccounting权责发生制bookvalue(ofaplantasset)账面价值plantasset固定资产Accruedexpense应计费用cash-basisaccounting收付实现制prepaidexpense预付费用Accruedrevenue应计收入contraaccount抵消账户revenueprinciple收入确认准则Accumulateddepreciation累计折旧deferredrevenue递延收入time-periodconcept会计期间Adjustedtrialbalance调整试算平衡depreciation折旧unearnedrevenue递延收入Adjustingentry调整分录matchingprinciple配比原则第四章Accountingcycle会计循环fixedasset固定资产plantasset固定资产Closingtheaccounts结账incomesummary损益汇总账户postclosingtrialbalance试算平衡Closingentries结账分录liquidity流动性reversingentries转回分录Currentasset流动资产long-termasset长期资产temporaryaccounts临时性账户Currentliability流动负债long-termliability长期负债worksheet工作表Currentratio流动比率operatingcycle营业周期Debtratio资产负债率permanentaccounts永久性账户第五章Costofgoodssold销售成本Costofsales销货成本Grossmargin边际收入Grossmarginpencentage毛利润率Grossprofit毛利润Grossprofitpencentage毛利率Incomefromoperations运营收入inventory存货inventoryturnover存货周转Invoice发票，收据，单证Multi-stepincomestatement多步式利润表Netpurchases净销售Netsalesrevenue净销售收入Operatingexpenses运营成本Operatingincome运营收入Otherexpense其他费用Otherrevenue其他收入Periodicinventorysystem定期盘存制Perpetualinventorysystem永续盘存制sales销售Salesdiscount销售折扣Salesreturnsandallowances销售返还补贴Salesrevenue销售收入single-stepincomestatement单步式利润表第六章Average-costmethod平均成本法Conservatism谨慎性原则Consistencyprinciple持续经营Disclosureprinciple充分性披露（原则）Firsr-infirst-out(FIFO)inventorycostingmethod先进先出法Weightedaverageinventorycostingmethod加权平均法Grossprofitmethod毛利润法last-infirst-out(FIFO)inventorycostingmethod后进先出法Lower-of-cost-or-market(LCM)rule成本与市价孰低法Materialityconcept重要性原则Specificindentifictionmethod个别确认法Specific-unit-costmethod个别成本法第七章accountinginformationsystem会计信息系统batchprocessing分批加工、成批处理cashdisbursementsjournalcashpaymentjournal支票登记簿现金支出日记账cashreceiptsjournal现金收入日记账checkregister支票登记簿controlaccount统驭账户creditmemorandumorcreditmemo贷方备忘录datawarehouse数据仓库database数据库debitmemorandumordebitmemo借方备忘录、借记卡备忘录EnterpriseResourcePlanning企业文化、企业资源规划generaljournal普通日记账generalledger总账hardware硬件menu菜单module模板network网络onlineprocessing在线处理、联机处理purchasesjournal购货日记账salesjournal销售日记账server服务器software软件specialjournal特种日记账、专用日记账spreadsheet试算表subsidiaryledger明细分类账、辅助分类账第八章audit审计、审核bankcollection银行托收bankreconciliation银行往来对账单、银行存款余额调节表bankstatement银行对账单、银行结算清单check支票computervirus计算机病毒controller财务主管depositintransit在途存款electronicfundstransfer电子资金调拨系统encryption加密firewalls防火墙imprestsystem定额备用金制度internalcontrol内部控制nonsufficientfunds（NSF）check空头支票outstandingcheck在途支票、未兑付支票pettycash零用现金、零用金、小额现款Trojanhorse木马、特洛伊木马voucher付款凭证、传票、凭单第九章Acid-testratio酸性测试比率Aging-of-accountsmethod账龄分析法AllowanceofDoubtfulAccounts坏账准备Allowanceforuncollectibleaccounts坏账准备Allowancemethod备抵法Bad-debtexpense坏账损失Balance-sheetapproach决算表平衡法Collectionperiod收账日期Creditor债权人Day’ssalesinreceivables应收账款周转天数Debtor债务人Defaultonanote不履行付款义务Directwrite-offmethod直接注销法Discountinganotereceivable应收票据折价Dishonorofanote没有追索权Doubtful-accountexpense呆账费用Duedate到期日Income-statementapproach损益表方法Interest利息Interestperiod计息期Interestrate利率Makerofanote出票人Maturitydate到期日Maturityvalue到期价值Noteterm票据条款Payeeofanote持票人（收款票据）Percent-of-salesmethod销货百分比法Principal本金Principalamount本金金额Promissorynote本票Quickratio速动比率Receivables应收账款Time时间Uncollectible-accountexpense坏账损失第十章Accelerateddepreciationmethod快速折旧法Amortization摊销Brandnames商标名Capitalexpenditure资本支出Copyright版权Depletionexpense折耗费Depreciablecost折旧成本Double-declining-balance（DDB）depreciationmethod双倍余额递减法Estimatedresidualvalue估计残值Estimatedusefullife估计使用年限Extraordinaryrepair非常维修Franchises特许权Goodwill商誉Intangibles无形资产Licenses授权Ordinaryrepair普通修理Patent专利Plantassets固定资产Salvagevalue残值Straight-line（SL）depreciationmethod直线法折旧Trademark商标Tradename商标名Units-of-production（UOP）depreciationmethod单位产量法第十一章accruedexpense应计费用、预提费用accruedliability应计负债currentportionoflong-termdebt长期负债中一年内到期的部分currentmaturity本期或一年内到期employeecompensation雇员薪酬FICAtax联邦保险捐助税grosspay工资的毛收入netpay净支出payroll工薪、工资short-termnotepayable短期应付票据SocialSecuritytax社会保险税unemploymentcompensationtax事业补偿税withheldincometax预扣收入税第十三章additionalpaid-incapital股本溢价authorizationofstock授权股票boardofdirectors董事bookvalue账面价值bylaws规章、章程chairperson主席charter特许权、授权commonstock普通股contributedcapital已投股本cumulativepreferredstock累计优先股deficit赤字、亏空dividen