会计术语中英文对照表

accelerateddepreciation加速折旧法account帐户、会计科目accountingcycle会计循环accountingchanges会计变动accountingincome会计收益accountingpolicies会计政策accountingprinciplesboard(APB)会计原则委员会accountingstandardsexecutivecoomittee会计准则执行委员会accountingtrendsandtechniques会计趋势与技术accountsreceivables应收帐款accrualbasis权责发生制accruedexpenses应付费用accrueditems应计项目accruedrevenues应收收入accumulateddepreciation累计折旧acid-testratio酸性测试比率presentvalue现值additionalmarkup再加价additionalmarkupcancellation再加价取消aditionalpaid-incapital资本公积adjusting调整agingoftheaccountsapproach帐龄分析法allowancefordoubtfulaccounts坏帐准备allowancemethod备抵法allowancetoreduceinventorytomarket存货跌价准备allowancetoreduceshort-terminvestmentstomarket短期投资跌价准备AmericanAccountingAssociation(AAA)美国会计学会AmericanInstiteteofCertifiedPublicAccountants(AICPA)美国会计师协会amortization摊销amountofanannuitydue到期年金终值amountofanordinaryannuity普通年金终值analysisoflong-termsolvency长期偿债能力分析analysisofreturnoninvestment投资报酬分析analysisofshort-termliquidity短期偿债能力分析announcementdate认股权宣告日annualeffectivetaxrate全年有效税率annuity年金annuitydue到期年金annuitymethod年金法antidilutiveeffect反稀释效果APBopinion&statementsAPB发布的意见书及声明书appraisalsystem评价法appraisalvalue评定价值appropriaed指拨appropriatedretainedearnings拨定留存收益assetexpenditure资本支出assets资产associatingcauseandeffect因果关系直接配属attribution摊计auditor'sreport审计报告authorizedcapitalstock核准发行股份availableforsale备供出售者available-for-salesecurities备供出售证券averagecollectionperiod帐款收回平均天数averagedaystoselltheinventory存货周转平均天数baddebtexpense坏帐费用balancesheetapproach资产负债表法bankoverdraft银行透支bankreconciliation银行往来调节表bankstatement对帐单baseinventory基期存货baseyear基期basicaccountingequation会计基本方程式basicprinciples基本原则bearerbonds息票公司债beneficiary受益人betterment改良billingsonconstructioninprocess预收工程款bondspayable应付公司债bonusandprofitsharingplan员工奖金及分红bookvaluemethod帐面价值法bookvalueofnetassetsacquired股权净值callpremium收回溢价callprice赎回价格callprovisions收回条款callablebonds可收回公司债callablepreferredstock可收回优先股capitalexpenditure资本支出capitallease资本租赁capitalstock股本capitalstocksubscribed已认购股份capitalsurplus资本公积capitalizationofinterest利息资本化carryingvalue帐面价值cashdiscount现金折扣cashdividends现金股利cashequivalents现金等价物cashflowsfromoperationactivities营业活动的现金流量cashoverandshort现金短溢certificatesofdeposit定存单changefunds找零金changesinaccountingestimate会计估计的变动changesinaccountingprinciple会计原则变动changesinreportingentity编制报表主体变动consistency一致性claim请求权closedcorporations非公开发行公司closing结帐collectionmethod收现法commonstock普通股commonstocksubscribed已认普通股股本common-sizefinancialstatements共同比财务报表comparability比较性comparativeanalysis比较分析comparativestatements比较报表compensatorystockoptionplan酬劳性认股计划completedperfomancemethod全部履行法completed-contractmethod全部完工法complexcapitalstructure复杂资本结构compoundinterestmethod复利法comprehensiveapproach全面改革法computersoftwarecosts电脑软件成本condensedincomestatement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constructioninprocess在建工程contingencies或有事项contingentliabilities或有负债continuityconvention持续经营惯例contraaccount抵减科目contributedcapital投入资本controllingaccount统制帐户conventions惯例convertiblebonds可转换公司债convertiblepreferredstock可转换优先股copyrights著作权，版权costaddmarkupcontract成本加价合约costallocationmethod成本分摊法costdepletionmethod成本折耗法costflowassumption成本流动假设costindex成本指数costmethod成本法costofgoodsmanufactured产成品成本costpriociple;historicalcostprinciple历史成本原则costrecoverymethod成本回收法cost-benefitconstraint成本效益限制costsofconstruction工程成本比例法costsofissuingbonds公司债发行成本cost-to-costmethod工程成本比例法coupons兑换券covenants债务条款credit贷creditcardsale信用卡销货creditratings信用评级crossreference交叉索引cumulativedeficit累积亏损cumulativeeffect累积影响数cumulativeeffectadjustment当期调整法cumulativeeffectofchangeinaccountingprinciple会计原则变动累积影响数cumulativeeffectofchangesinaccountingprinciple会计原则变动累积影响数cumulativepreferredstock累积优先股currentadjustment当期调整法currentassets流动资产currentliabilities流动负债currentmaturitiesoflong-termdebts长期负债一年内到期部分currenttatio流动比率currenttaxexpense(benefit)当期所得税费用（利益）dateofannoucement宣告日dateofdeclaration股利宣告日dateofexpiration过期失效日dateofex-right除权日dateofpayment股利发放日dateofrecord股权登记日debenturebonds无担保公司债debit借debitandcreditrules借贷法则debtsecurities债务证券debttostockholders'equity负债对股东权益比率debttototalassetsratio负债比率decisionusefulness决策有用性deferredannuity递延年金deferredcharge递延借项deferredcompensationcost递延酬劳成本deferredcredits递延贷项deferredgrossprofit递延销货毛利deferreditems递延项目deferredmethod递延法deferredpaymentcontract递延付款合约deferredrecognition递延认列deferredtaxasset递延所得税资产deferredtaxliability递延所得税负债depletableassets递耗资产depletion折耗depositintransit在途存款depreciabaleassets折旧性资产depreciablecost折旧成本depreciationbase折旧基础depreciationexpense折旧费用derivativefinancialinstruments衍生性金融商品developmentcosts开发成本dicisionusefulness决策的有用性dilutiveeffect稀释作用directfinancinglease直接融资租赁directmethod直接冲销法directmethod直接法directpricing直接评价法directwrite-offmethod直接冲销法discontinuedsegment停业部门discountonbondspayable公司债折价discountonnotespayable应付票据折价discountonnotesreceivable应收票据折价discountedpresentvalue折现值discountingnotesreceivable应收票据贴现dishonorednotesreceivable拒付票据、催收票据disposaldate处分日distributionstoowners分配给业主dividendpay-outratio股利支付率dividendrevenue股利收入dividendyieldratio股利收益率dollar-valurLIFOretailmethod金额后进先出零售价法dominant