西财关键术语

西财关键术语（21版）第一章Accounting会计Accountingequation会计等式Assets资产Balancesheet资产负债表Bookkeeping簿记Businessentityassumption会计主体假设Commonstock普通股Corporation公司制Cost-benefitconstraint成本效益约束Costprinciple成本原则Equity权益Ethics职业道德Event事项Expandedaccountingequation扩展的会计等式Expensesrecognition配比原则Expense费用Externaltransaction外部交易Externalusers外部使用者Financialaccounting财务会计FinancialAccountingStandardsBoard（FASB）财务会计准则委员会Fulldisclosureprinciple充分披露原则Generallyacceptedaccountingprinciple（GAAP）公认会计准则Going-concernassumption持续经营假设Incomestatement利润表Internaltransactions内部交易Internalusers内部使用者InternationalAccountingStandardsBoard（IASB）国际会计准则理事会InternationalFinancialReportingStandards（IFRS）国际财务报告准则Liabilities负债Managerialaccounting管理会计Matchingprinciple配比原则Managerialconstraint重要性原则Measurementprinciple成本原则Monetaryunitassumption货币计量假设Netincome净利润Netloss净损失Owner，Capital所有者名下的资本Ownerinvestment所有者投资Ownerwithdraws所有者提取Partnership合伙企业Proprietorship独资企业Bookkeeping簿记Return收益、回报Revenuerecognitionprinciple收入确认原则Revenues收入Sarbanes-OxleyAct《萨班斯——奥克斯利法案》SecuritiesandExchangeCommission（SEC)证券交易委员会Shareholders股东Shares股份Soleproprietorship独资企业Statementofcashflows现金流量表Statementofowner’sequity所有者权益表Stock股票Stockholders股东Timeperiodassumption会计分期假设Withdrawals提取第三章Accountingperiods会计期间Accrualbasisaccounting权责发生制会计Accruedexpenses预提费用Accruedrevenues应计收益Adjustedtrialbalance调整后的试算平衡表Adjustingentry调整分录Annualfinancialstatement年度财务报告Bookvalue账面价值Cashbasisaccounting收付实现制会计Contraaccount备抵账户Depreciation折旧Expenserecognition（ormatching）principle费用配比原则Fiscalyear会计年度Interimfinancialstatement中期财务报表Naturalbusinessyear自然营业年度Plantassets厂房设备资产Prepaidexpenses待摊费用Straight-linedepreciationmethod直线折旧法Timeperiodassumption会计分期假设Unadjustedtrialbalance调整前的试算平衡表Unearnedrevenues预收账款第五章Cashdiscount现金折扣Costofgoodssold商品销货成本Creditmemorandum贷记通知单Creditperiod信贷期限Creditterms信用条款Debitmemorandum借记通知单Discountperiod折扣期间EOM月末FOB离岸价格Generalandadministrationexpenses一般管理费用Grossmargin毛利Grossprofit毛利Inventory存货Listprice标价Merchandise商品Merchandiseinventory库存商品Merchandiser商业企业Multiple-stepincomestatement多步式利润表Periodicinventorysystem定期盘存制Perpetualinventorysystem永续盘存制Retailer零售企业Salesdiscount销售折扣Sellingexpenses销售费用Shrinkage损耗Single-stepincomestatement单步式利润表Supplementaryrecords补充记录Tradediscount商业折扣Wholesaler批发商第六章Averagecost平均成本Conservationconstraint谨慎性原则，稳健型约束Consignee承售方，受托者，承销商Consignor寄售方，委托者，经销商Consistencyconcept一致性原则First-in，first-out（FIFO）先进先出法Interimstatements中期报表Last-in，first-out（LIFO）后进先出法Lowerofcostormarket（LCM）成本与市价孰低法Netrealizablevalue可变现净值Specificidentification特别计价法，个别认定法Weightedaverage加权平均法第九章Accountingreceivable应收账款Agingofaccountsreceivable应收账款账龄分析AllowanceforDoubtfulAccounts坏账准备Allowancemethod备抵法Baddebts坏账Directwrite-offmethod直接冲销法Interest利息Makerofthenote出票人Matching（expenserecognition）principle配比原则Materialityconstraint重要性原则Maturitydateofanote期票的到期日Payeeofthenote票据的收款人Principalofanote票据的本金Promissorynote（ornote）票据，本票Realizablevalue可变现价值第十章Accelerateddepreciationmethod加速折旧法Amortization摊销Assetbookvalue资产账面价值Betterments改良Capitalexpenditures资本性支出Changeinanaccountingestimate会计估计变更Copyright著作权Cost成本Declining-balancemethod余额递减法Depletion折耗Depreciation折旧Extraordinary特殊修缮Franchises特许权Goodwill商誉Impairment减值Inadequacy生产能力不足Indefinitelife不确定使用年限Intangibleassets无形资产Landimprovements土地附属物Lease租约Leasehold租赁权Leaseholdimprovements租赁物改良Lessee承租人Lessor出租人Licenses授权Limitedlife有限使用年限ModifiedAcceleratedCostRecoverySystem（MACRS）修定的加速成本回收制度Naturalresources自然资源Obsolescence陈旧过时Ordinaryrepairs普通维修Patent专利权Plantassetage厂房设备资产寿命Plantassets厂房设备资产Revenueexpenditures收益性支出Salvagevalue残值Straight-linedepreciation直线折旧法Trademarkortrade（brand）name商标Units-of-productiondepreciation工作量折旧法Usefullife使用年限第十一章Contingentliability或有负债Currentliabilities流动负债Currentportionoflong-termdebt长期负债中的本期或一年内到期部分Employeebenefits员工福利Estimatedliability预计负债FederalInsuranceContributionsAct（FICA）Taxes联邦社会保险税FederalUnemploymentTaxes（FUTA）联邦政府失业税Knownliabilities全额确定的负债Long-termliabilities长期负债Meritrating功绩考量等级Netpay实付工资Payrolldeductions薪酬扣款Short-termnotepayable短期应付票据Warranty产品质量保证第十二章Bond债券Bondcertificate债券证书Bondindenture债券契约Carrying（book）valueofbonds债券账面价值Contractrate票面利率Marketrate市场利率Parvalueofabond面值Straight-linebondamortization直线摊销法第十三章Available-for-sale（AFS）securities可供出售金融资产Comprehensiveincome综合收益Consolidatedfinancialstatement合并财务报表Equitymethod权益法Equitysecuritieswithcontrollinginfluence具有控制权的长期股权投资Equitysecuritieswithsignificantinfluence具有重大影响的长期股权投资Held-to-maturity（HTM）securities持有至到期投资Long-terminvestments长期投资Othercomprehensiveincome其他综合收益Parent母公司Short-terminvestments短期投资Subsidiary子公司Tradingsecurities交易性金融资产Unrealizedgain（loss）为实现收益（或损失）第十四章Appropriatedretainedearnings拨定留存收益Authorizedstock核定股本Callprice赎回价格Callablepreferredstock可赎回优先股Capitalstock股本Changesinaccountingestimates会计估计变更Commonstock普通股Convertiblepreferredstock可转换优先股Corporation股份公司Cumulativepreferredstock累计优先股Dateofdeclaration股利宣告日Dateofpayment股利发放日Dateofrecord股权登记日Discountonstock股票折价Dividendinarrears积欠股利Financialleverage财务杠杆Largestockdividend大额股票股利Liquidatingcashdividend清算性现金股利Marketvaluepershare每股市价Minimumlegalc