account 账户account payable 应付账款annual report 年度报告assets 资产audit 审计auditor’s opinion 审计意见书balance sheet 资产负债表balance sheet equation 资产负债表等式capital 资本capital stock certificate 股本证明书certified public accountant(CPA) 注册会计师common stock 普通股compound entry 复合分录corporation 公司creditor 债权人debtor 债务人entity 主体（会计主体）financial accounting 财务会计GAAP 一般公认会计原则generally accepted accounting principles 一般公认会计原则independent opinion 独立意见书inventory 存货liabilities负债limited liability 有限责任management accounting 管理会计notes payable 应付票据open account ①未清账；②赊账，指赊购和记账交易owners’ equity 所有者权益paid-in capital 投入资本（缴入股本）paid-in capital in excess of par value 超面值缴入股本partnership 合伙企业par value 票面价值privately accounting 企业会计privately owned 私有公司public accounting 公共会计publicly owned 国有企业reliability 可靠性shareholders’ equity 股东权益sole proprietorship 独资企业stated value 股本statement of financial condition 财务状况表statement of financial position 财务状况表stock certificate 股票凭证stockholders’ equit y 股东权益transaction 交易Accounting Principle Board (APB) （美国）会计准则委员会accrual basis 权责发生制（应计制）AICPA 美国注册会计师协会APB Opinions 会计准则委员会意见书cash basis 收付实现制（现金收付制）cash dividends 现金股利cash flow statement 现金流量表cost of goods sold 销售成本cost of sales 销售成本cost recovery 成本收回depreciation 折旧earnings 收益（利润）expenses费用Financial Accounting Standards Board (FASB) （美国）财务会计准则委员会FASB Statement 财务会计委员会公告fiscal year ①会计年度（财务年度）；②财政年度income 利润（收益）income statement利润表interim periods 期间International Accounting Standards Committee(IASC)国际会计准则委员会matching 配比原则net income 净利润operating cycle 营业周期operating statement 营业报表period costs 期间费用product costs 制造成本profit 利润P&L statement 损益表recognition 确认reinvested earnings 留存收益results of operations 损益表retained earnings 留存收益retained income留存收益revenue 收入sales 销售额sales revenue 销售收入Securities and Exchange Commission (SEC)（美国）证券交易委员会statement of cash flows 现金流量表statement of earnings 收益表statement of income 利润表statement of income and retained income 损益和留存收益表statement of operations 损益表statement of retained income 留存收益表statement of revenue and expenses 损益表Chapter 3accumulated depreciation 累计折旧allowance for depreciation 折旧备抵账户balance 余额book of original entry 原始分录账簿book value 账面价值carrying amount 账面价值carrying value 账面价值charge ①费用；②赊账，指赊欠而采用记账的方式；③留置权chart of account 会计科目表compound entry 复合分录continuity convention 持续经营惯例contra account 抵减账户contra asset 抵减资产cost-benefit criterion 成本-效益标准credit 贷方cross-referencing 对照检录data processing 数据处理过程debit 借方double-entry system 复式记账系统general journal 普通日记账general ledger 总分类账going concern convention 持续经营惯例journal entry 日记账分录journalizing 记录日记账keying of entries 分录锁定ledger 分类账materiality convention 重要性惯例net book value 账面净值posting 过账simple entry 简单分录source document 原始凭证T-account T-型账户trial balance 试算平衡表Chapter 4account FORMat 账户格式accrue 应计adjusting entries 调整分录adjustment 调整classified balance sheet 分类资产负债表current assets 流动资产current liabilities 流动负债current ratio 流动比率deferred credit 递延贷项deferred revenue 递延收入explicit transactions 明计交易gross margin 毛利gross margin percentage 毛利率gross profit毛利gross profit percentage 毛利率implicit transactions 内含成本multiple-step income statement 多步式利润表operating income 营业收益operating profit营业利润pretax income 税前收益profitability evaluation 获利能力评估report FORMat 报告式return on sales ratio 销售回报率return on stockholders’ equity ratio 股东权益回报率single-step income statement 单步式利润表solvency 偿债能力unearned revenue 未实现收入（预收账款）working capital 营运资本working capital ratio 营运资本比率Chapter 5accounting cycle 会计循环auditor 审计师Chapter 10annuity 年金bearer instrumentbonds 债券callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁（指融资租赁）compound interest 复利compound interest method 复利法contingent liability 或有负债contractual rate 合同比率convertible bonds 可兑换债券coupon rate 息票利率covenant 合同条款current yield 本期收益率closing entries 结账分录closing the books 结账comparative financial statement 比较财务报表permanent account 永久账户reversing entries 回转分录special journals 特种日记账temporary accounts 临时账户working paper 工作表work sheet 工作底稿Chapter 6accounts receivable 应收账款accounts receivable turnover 应收账款周转率aging of accounts receivable 应收账款账龄分析法allowance for bad debts 坏账准备allowance for doubtful accounts 坏账准备allowance for uncollectible 坏账准备allowance method 备抵法average collection period 平均收账期bad debt recoveries 坏账收回bad debts 坏账bad debts expense 坏账费用cash discounts 现金折扣cash equivalents 现金等价物compensating balances 补偿性存款额days to collect account receivable 应收账款收回天数gross sales 销售收入总额net sales 销售净额percentage of accounts receivable method 应收账款百分比法percentage of sales method 销售百分比法Chapter 7conservatism 稳健性，保守性consistency 一致性cost of goods available for salecost valuation 成本计价finished goods inventory 产成品存货first-in, first-out(FIFO) 先进先出F.O.B. destinationF.O.B. shipping pointfreight in 运入运费freight out 运出运费gross profit test 毛利测试法holding gain 资产置存收益inventory profit 存货利润，存货盈利inventory shrinkageinventory turnover 存货周转率inward transportation 运入运费last-in, first-out(LIFO) 后进先出LIFO incrementLIFO layer后进先出存货层次LIFO reservelower-of-cost-or-market method(LCM) 成本与市价孰低periodic inventory system 存货定期盘存制度perpetual inventory system 存货永续盘存制度physical count 实物盘点raw material inventory 原材料存货replacement cost 重置成本retailer 零售商specific identification method 个别鉴定法weighted-average cost 加权平均成本wholesaler 批发商work in process inventory 在制品write-down 减值Chapter 8accounting system 会计系统audit committee 审计委员会bank reconciliation 银行对账单consignment 寄销cutoff error 截止错误，截账误差Foreign Corrupt Practices Act 反国外行贿法案general controls 一般控制input controls 输入控制internal control 内部控制imprest basis 定额备用金制management reports 管理报告output controls 输出控制processing controls 过程控制retail inventory method 零售价盘存法retail method 零售法Chapter 9accelerated depreciation 加速折旧amortization 摊销basket purchase 一揽子采购betterment 改造投资，改造工程投资capital improvement 资本改造支出capitalized 资本化copyright 版权deferred charges 递延费用depletion 折耗depreciable value 应计折旧depreciation schedule 折旧计划表disposal value 残值double-declining-balance depreciation (DDB) 双倍余额递减法economic life 经济寿命expenditures 支出fixed assets 固定资产franchises 特许经营权，专营权goodwill 商誉improvement 改造投资intangible assets 无形资产leasehold 租赁权leasehold improvement 租赁资产改良投资licenses 许可（证）long-lived assets 长期资产patents 专利权plant assets 固定资产residual value 剩余价值salvage value 残值scrap value 废料价值straight-line depreciation 直线折旧tangible assets 有形资产terminal value 终值trademarks 商标unit depreciation 单件折旧useful life 使用寿命Chapter 10annuity 年金bearer instrumentbonds 债券callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁（指融资租赁）compound interest 复利compound interest method 复利法contingent liability 或有负债contractual rate 合同比率convertible bonds 可兑换债券coupon rate 息票利率covenant 合同条款current yield 本期收益率。