常用財務會計專業(yè)術語表AI

1、AAASB(Australian Accounting Standards Board)澳大利亞會計準則委員會Abnormal shortages非正常短缺Absences，（職工）缺勤， compensated （職工）已獲補償?shù)娜鼻贏ccounting，會計， ethics in 會計職業(yè)道德Accounting cycle：會計循環(huán)： adjusted trial balance 調整后試算表 adjusting entries 調整分錄 closing 結賬；結轉 journalizing編制分錄 post-closing trial balance結賬后試算表 posting過賬 p

2、reparing financial statement編制財務報表 reversing entries轉回分錄 steps of會計循環(huán)中的各個步驟 transactions and other event交易及其他事項 identifying/recording確認/記錄 trial balance試算表Accounting information system會計信息系統(tǒng)Accounting policies：會計政策： on balance sheet資產(chǎn)負債表上的會計政策 disclosure of會計政策的披露Accounting principle會計原則；會計原理Account

3、ing Principles Board(APB)會計原則委員會Accounting Research Bulletins會計研究公報：Accounting standards會計準則；會計標準Accounts payable(s)應付賬款Accounts receivable(s)應收賬款 ages of應收賬款賬齡 net, accounts receivable應收賬款凈額 recognition of應收賬款的確認 trade商業(yè)應收賬款 uncollectible不可收回的應收賬款 valuation of應收賬款的計價Accounts receivable written off應

4、收賬款的注銷Accrual basis accounting：權責發(fā)生制會計： cash basis accounting vs.收付實現(xiàn)制會計對權責發(fā)生制會計Accrued expenses應計費用Accrued interest應計利息Accrued revenue(s)應計收入Accumulated depreciation累計折舊；累積折舊Acid-test ratio速動比率Acquisition costs購置成本；取得成本Actually refinancing實際再籌資本；實際資本調整Actuarial present value實際現(xiàn)值Actuaries保險精算師；保險（業(yè)務

5、）計算員Additions增置，擴建（即資本支出）Additional paid-in capital追加繳入資本；資本溢價；實收資本溢價Adjunct account附加賬戶Adjusted trial balance調整后試算表Administrative expense管理費用；行政費用Adverse opinion否定意見After-closing trial balance結賬后的試算表Age of accounts receivables應收賬款賬齡AICPA Special Committee on Financial Reporting美國注冊會計師協(xié)會財務報告專門委員會報告A

6、llowance method備抵法Code of Professional Conduct美國注冊會計師協(xié)會職業(yè)行為準則Amortization：攤銷： of bonds 債券攤銷 effective-interest method實際利率法Annual reports年度報告；年報Annuity(-ies)年金Annuity due：期初年金；預付年金：AROs(asset retirement obligations)資產(chǎn)退役（報廢）負債Arrears：拖欠款項： dividend in 積欠股利；拖欠股利Artificial loss人為損失Artistic-related intan

7、gible assets與藝術有關的無形資產(chǎn)Asset expenditures資產(chǎn)支出Asset turnover ratio資產(chǎn)周轉率Asset valuation資產(chǎn)計價Attribution period分配期間Available-for-sale securities可供銷售證券Average days to sell inventory平均存貨銷售天數(shù)BBad debts壞賬Bad debts expense壞賬費用Badwill負商譽Balance sheet(s)：資產(chǎn)負債表；平衡表： comparative比較資產(chǎn)負債表 events after preparation of

8、資產(chǎn)負債表日后事項 presentation of資產(chǎn)負債表的列報Bank accounts銀行賬戶；銀行戶頭Bank charges銀行手續(xù)費Bank overdrafts銀行透支Bank reconciliation銀行往來調節(jié)表Bargain purchases，廉價購入，Basket purchase一攬子購置Bearer(coupon) bonds無記名債券"Big GAAP versus little GAAP"大公認會計原則對小公認會計原則Bonds：債券；契約： Discount bonds：折價債券 effective-interest method fo

9、r債券的實際利率法 and extinguishment of debt債券與債務清償 face value of債券的票面價值 and interest dates債券與計息日 issuance of發(fā)行債券 premium債券溢價Bond amortization，債券的攤銷，Bond Indentures債券契約Bonds payable：應付債券： and contra accounts應付債券與對銷分錄Bonus agreements獎金協(xié)議Bonus payments，紅利支付，Book value(bonds)（債券）賬面價值Borrowing arrangements借款安排B

10、usiness combinations，企業(yè)合并，Business-method patents特許經(jīng)營權Buyback(s)回購（股份、債券） of treasury stock 回購庫存股份Buyback agreements回購協(xié)議CCallable preferred可贖回優(yōu)先股Call option認購期權；看漲期權Capital allocation資本配置Capital expenditures資本支出；基建支出Capitalization period資本化的期間Capital lease融資租賃Capital maintenance approach資本保全方法Capita

11、l stock股本Capital structure資本結構Carrybacks，移前扣除，結轉前期扣除，Carryforwards，移后扣除，結轉后期扣除，Carrying amounts賬面金額Cash and cash equivalents：現(xiàn)金及現(xiàn)金等價物：Cash basis accounting：收付實現(xiàn)制會計： modified cash basis修正的收付實現(xiàn)制會計Cash debt coverage ratio現(xiàn)金償債能力比率Cash discounts現(xiàn)金折扣Cash dividends：現(xiàn)金股利： on common stock 普通股現(xiàn)金股利 on treasury

12、 stock 庫存股現(xiàn)金股利Cash dividends payable應付現(xiàn)金股利Cash flow hedge現(xiàn)金流量套期保值Cash over account現(xiàn)金溢余賬戶Cash rebates現(xiàn)金回扣CDs (certificates of deposits)存款單；存款證Ceiling (upper)上限（較高的）Changes in accounting estimate會計估計變更Change(s) in accounting principle：會計原則變更：Checks：支票： bouncing支票跳票 outstanding未兌現(xiàn)支票 paper紙質支票 postdated

13、遠期支票；期票Checkfree免檢(公司)ChexSystems不良信用記錄系統(tǒng)Claims索賠Closing結賬；結轉Closing entries結賬分錄；結賬記錄Closing prices收盤價；收市價Code of Professional Conduct (AICPA)（美國注冊會計師協(xié)會）職業(yè)行為守則；專業(yè)操守守則Collaterized receivables作抵押的應收賬款Combination methods for depreciation綜合折舊法Combined statement合并報表Commercial paper商業(yè)票據(jù)Commercial substanc

14、e商業(yè)實質Commitments,承諾， disclosure of 承諾的披露Committee on accounting procedure(CAP)會計程序委員會Commodity-backed bonds與商品綁定債券Comparative analysis比較分析Compensated absences帶薪缺勤Compensating balances抵銷余額；補償性存款Convertible preferred stock可轉換優(yōu)先股Comprehensive income綜合收益；全面收益Condensed income statements簡明收益表Conditional e

15、xpenses有條件的支出Consigned goods寄銷品Consignment shipment寄銷發(fā)貨Contingencies或有事項Contingent liabilities或有負債Continuing franchise fees持續(xù)特許權費用Continuously compounded連續(xù)復利Contra accounts,對銷賬戶，Contract-related intangible assets合同相關的無形資產(chǎn)Copyrights版權Cost-benefit constraint成本效益約束Cost flow assumption成本流轉假設 period cost

16、s 期間成本 product costs 產(chǎn)品成本Cost of goods available for sales or use供出售或使用商品的成本Cost of goods sold銷貨成本Cost-to-cost basis成本百分比法Cost-to-retail ratio零售成本率Coupons息票；贈券Credit quality信貸質量Credit risk信貸風險Credit squeeze信貸緊縮Current cash debt coverage ratio債務現(xiàn)金償付比率Current maturities of long-term debt即將到期的長期負債；一年內到

17、期的長期負債Current ratios流動比率Customer-related intangible assets與顧客有關的無形資產(chǎn)DDate of declaration(stock dividends)（股利）宣布發(fā)放日Date of payment(stock dividends)（股利）支付日Date of record(stock dividends)（股利）記錄日Debenture bonds債券Debt ratings債務評級Debt to total assets ratio資產(chǎn)負債率Declining-balance method余額遞減法Decreasing-charg

18、e methods for depreciation遞減折舊法Defaults違約；拖欠；失職Deferred annuities遞延年金Deferred income taxes遞延所得稅Deferred tax asset遞延稅項資產(chǎn)Deferred tax benefits遞延稅款收益Deferred tax consequences遞延稅款結果Deferred tax expense遞延稅款費用Deferred tax liabilities遞延稅項負債Depletion：（礦產(chǎn)資源的）損耗： and liquidating dividends（礦產(chǎn)資源的）損耗與清算性股利Deposi

19、ts:存款；保證金；定金；押金： legally restricted 法定存款；法定限制保證金 in transit 在途存款Derivatives：衍生工具；衍生產(chǎn)品： hedging 套期；對沖交易；套頭交易Designated market value指定市場價值Development costs 開發(fā)成本Discontinued operations中止經(jīng)營；中止業(yè)務Discount notes貼現(xiàn)票據(jù)Discount rate,折扣率；貼現(xiàn)率，Dividends股利；股息 liquidating 清算性股利 property財產(chǎn)股利Dividend in arrears積欠股利；拖

20、欠股利Dividends payable應付股利Dividend policy股利政策Dividend preferences股利的附加條件Dividend yield股息率Double-declining-balance method雙倍余額遞減法Double-entry accounting system復式記賬會計體系Dow Jones道瓊斯Dupont杜邦EEarned revenues已獲收入Earnings management盈余管理Earnings per common share 普通股每股收益Economic substance經(jīng)濟實質Effective yield實際報酬

21、Employee payroll deductions職工薪水的扣款Employee-related liabilities與職工相關的負債Enacted tax rate法定稅率Ending inventory,期末庫存Entries:記錄；分錄adjusting調整分錄reversing轉回分錄Equity method：權益法：Equity securities股本證券；權益性證券Ethics道德規(guī)范Exchange rate risk匯率風險Excise tax消費稅Expectations gap期望差距Extinguishment of debt債務清償Extraordinary

22、gains非常收益Extraordinary items非常項目Extraordinary losses非常損失FFace rate(interest)票面利率Face value(bonds)（債券）面值Factors銷售代理商；應收賬款代理商Factoring receivables應收賬款讓受Fair-value hedge公允價值套期Feedback value反饋價值Financial Accounting Foundation財務會計基金會Financial engineering財務操縱Financial flexibility財務彈性Financial forecasts財務預

23、測Financial income財務收入Financial instruments金融工具；金融票據(jù)Financial liquidity財務清償能力；資金流動性Financial markets金融市場Financial position,財務狀況Financing activities財務活動；籌資活動；融資活動Financing agreement融資協(xié)議Fixed assets固定資產(chǎn)Floating-rate mortgage浮動利率抵押Floor(lower)底價（較低的）f.o.b.(free on board)destination目的地離岸價格Foreign currenc

24、y外匯套期；外匯對沖交易Franchise(s)專營權；特許權Free cash flow自由現(xiàn)金流量Free on board(f.o.b.)destination目的地離岸價格Freight costs運費成本Fund(term)基金（術語）Future value:終值：of annuity年金的終值of deferred annuity遞延年金終值of ordinary annuity普通年金的終值GGAAP, see Generally Accepted Accounting Principles公認會計原則Gains利益；利得Gain contingencies或有利得Gains trading交易利得General checking account普通支票賬戶General indexes綜合指數(shù)General journal entry普通日記賬分錄General ledger總分類賬；總賬Going concern concept持續(xù)經(jīng)營概念Goods in transit在途商品；付運中貨品Goodwill商譽Grant date授予日Gross margin percentage毛利率Gross profit percentage毛利率Guarante