財(cái)會(huì)術(shù)語(yǔ)表 A Accelerated methods of depreciation 加速折舊法 Accounting equation 會(huì)計(jì)等式 Accounting period 會(huì)計(jì)期間 Accounts payable 應(yīng)付賬款 Accounts payable turnover 應(yīng)付賬款周轉(zhuǎn) Accounts receivable 應(yīng)收賬款 Accounts receivable turnover 應(yīng)收賬款周轉(zhuǎn) Accrual accounting 權(quán)責(zé)發(fā)生制會(huì)計(jì) Accruals 應(yīng)計(jì)項(xiàng)目 Accrued payables 應(yīng)付款項(xiàng) Accumulated depreciation 累計(jì)折舊 Activity method 作業(yè)方法 Activity ratios 作業(yè)比率 Actuary 精算師,精算 Additional paid-in capital 資本公積 Aging schedule 賬齡分析表 Allowance method 備抵法 Amortization 攤銷 Analytic review 分析性復(fù)核 Annual report 年報(bào) Annuity 年金 Appropriation of retained earnings 留存收益分配 Asset 資產(chǎn) Asset depreciation range (ADR) 資產(chǎn)折舊范圍 Asset impairment 資產(chǎn)清理 Asset retirement 資產(chǎn)報(bào)廢 Asset turnover 資產(chǎn)周轉(zhuǎn)率 Audit 審計(jì) Audit committee 審計(jì)委員會(huì) Audit opinion 審計(jì)意見 Audit report 審計(jì)報(bào)告 Authorized shares 授權(quán)股本，注冊(cè)股份 Available-for-sale securities 短期投資 B Bad debts 壞賬 Balance sheet 資產(chǎn)負(fù)債表 Bank reconciliation 銀行對(duì)賬單 Basic earnings per share 基本每股盈利 Betterment 改良 "Big 5"五大會(huì)計(jì)師事務(wù)所 board of directors 董事會(huì) bond 債券契約 bonds payable 應(yīng)付債券 book gain/loss 賬面收益/損失 book value 賬面價(jià)值 borrowing capacity 融資能力 business acquisition 企業(yè)兼并 business combination 企業(yè)合并 business segment 企業(yè)內(nèi)部責(zé)任單位 C Call provision 提前贖回條款 Capital 資產(chǎn) Capital lease 資本租賃 Capital structure 資本結(jié)構(gòu) Capital structure leverage 資本結(jié)構(gòu)杠桿 Capitalization ratios 資本比率 Capitalize 資本化 Cash discount 現(xiàn)金折扣 Cash equivalent 現(xiàn)金等價(jià)物 Cash flow 現(xiàn)金流 Cash flow accounting 現(xiàn)金流量法會(huì)計(jì) Cash flow from financing 籌資產(chǎn)生的現(xiàn)金流量 Cash flow from investing 投資產(chǎn)生的現(xiàn)金流量 Cash flow from operations 經(jīng)營(yíng)產(chǎn)生的現(xiàn)金流量 Cash flow projection 現(xiàn)金項(xiàng)目 Cash management 現(xiàn)金管理 Certificate of deposit 存款單 Certified public accountant 注冊(cè)會(huì)計(jì)師 Classified balance sheet 分類資產(chǎn)負(fù)債閉 Clean audit opinion 無保留意見 Collateral 抵押品， 擔(dān)保品 Collection period 商業(yè)票據(jù) Common earnings leverage 普通收入杠桿 Common stock 普通股 Common-size financial statements Compensating balance 抵銷余額 Conservatism 穩(wěn)健 Consignment 寄銷品 Consistency 連續(xù)性 Consolidated financial statements 合并財(cái)務(wù)報(bào)表 Contingency 或有事項(xiàng) Contingent liability 或有負(fù)債 Contra account 對(duì)銷賬戶 Contributed capital 實(shí)繳資本 Controlling interest 控股權(quán)益 Convertible bonds 可轉(zhuǎn)換債券 Copyright 版權(quán) Corporation 公司 Cost 成本 Cost expiration 成本耗用 Cost method 成本法 Cost of capital 資金成本 Cost of goods sold 銷貨成本 Covenant 契約 CPA certified public accountant 注冊(cè)會(huì)計(jì)師 Credit quality 信用程度 Credit rating 信用評(píng)級(jí) Credit terms 信用條件 Creditor 債權(quán)人 Cumulative preferred stock 累積優(yōu)先股 Current assets 流動(dòng)資產(chǎn) Current cost 現(xiàn)行成本 Current liabilities 流動(dòng)負(fù)債 Current maturity of long-term debts 即將到期的長(zhǎng)期負(fù)債 Current ratio 流動(dòng)比率 D Debenture 債券 Debt 債務(wù) Debt covenant 債務(wù)契約 Debt investment 債權(quán)性投資 Debt ratio 負(fù)債比率 Debt redemptions 債務(wù)清償 Debt/equity ratio 負(fù)債/權(quán)益比率 Default 違約 Deferred cost 遞延成本 Deferred income 遞延收益 Deferred income taxes 遞延所得稅 Deferred revenue 遞延收入 Defined benefit pension plan 即定收益養(yǎng)老金方案 Defined contribution pension plan 即定供款養(yǎng)老金方案 Depletion 折耗 Depreciation 折舊 Depreciation base 折舊系數(shù) Depreciation expense 折舊費(fèi)用 Diluted earnings per share 攤薄后每股盈利 Dilution 攤薄 Dilutive securities 攤薄證券 Direct method 直線法 Direct write-off method 直接注銷法 Discount on bond payable 應(yīng)付債券折價(jià) Discount rate 貼現(xiàn)率，折扣率 Divestiture 風(fēng)險(xiǎn) Dividend yield 股息率 Dividends 股息 Dividends in arrears 應(yīng)付股利 Double taxation 雙重征稅 Double-declining-balance method 雙倍余額遞減法 DuPont Model 杜邦體系 E Earning power 盈利能力 Earnings 盈利 Earnings per share 每股利潤(rùn) Earning quality 收益質(zhì)量 Economic entity assumption 經(jīng)濟(jì)個(gè)體假定 Economic value added 經(jīng)濟(jì)價(jià)值增加 Effective interest method 實(shí)際利息法 Effective interest rate 實(shí)際利率 Equity 所有者權(quán)益 Equity investment 權(quán)益投資 Equity issuance 發(fā)行股票 Equity method 權(quán)益法 Equity security 股本證券 Escrow 代管 Exchange rate 匯率 Expense 費(fèi)用 External financing 外部融資 Extraordinary item 非經(jīng)常項(xiàng)目 F Face value 面值 Fair market value 公允市價(jià) Financial accounting 財(cái)務(wù)會(huì)計(jì) Financial accounting standards 財(cái)務(wù)會(huì)計(jì) Financial Accounting Standards Board 財(cái)務(wù)會(huì)計(jì)標(biāo)準(zhǔn)委員會(huì) Financial condition 財(cái)務(wù)狀況 Financial flexibility 財(cái)務(wù)彈性 Financial performance 財(cái)務(wù)業(yè)績(jī) Financial ratio analysis 財(cái)務(wù)比率分析 Financial statement analysis 財(cái)務(wù)報(bào)表分析 Financial statements 財(cái)務(wù)報(bào)表 Financing activities 融資活動(dòng) First-in, first-out 先進(jìn)先出法 Fiscal period assumption 會(huì)計(jì)期假設(shè) Fiscal year 會(huì)計(jì)年度 Fixed asset turnover 固定資產(chǎn)周轉(zhuǎn) Fixed assets 固定資產(chǎn) FOB destination 離岸貨價(jià) FOB shipping point 起運(yùn)點(diǎn)交貨 Footnotes 附注 Forward contract 期貨合同 Freight-in 運(yùn)費(fèi)已付 Frequent transactions 經(jīng)常性交易 G Gain contingency 或有收益 Generally accepted accounting principles一般會(huì)計(jì)原則 Going concern 持續(xù)經(jīng)營(yíng) Goods in transit 在途商品 Goodwill 商譽(yù) Government accounting 政府會(huì)計(jì) Gross margin 毛利，邊際貢獻(xiàn) Gross profit 毛利 H Hedging 套期保值 Hidden reserves 秘密準(zhǔn)備 Historical cost 歷史成本 Human capital 人力資源 Human resources 人力資源 Hurdle rate 利率下限 Hybrid security 混合證券 I Income 收益 Income statement 損益表 Independent auditor 獨(dú)立審計(jì) Indirect method 間接法 Industry 行業(yè) Inflation 通貨膨脹 Input market 投入市場(chǎng) Installment obligation 分期付款 Intangible asset 無形資產(chǎn) Interest 利息 Interest coverage ratio 利息保障比率 Interest-bearing obligation 附息債務(wù) Internal control system 內(nèi)部控制系統(tǒng) Internal financing 內(nèi)部籌資 Internal Revenue Code 國(guó)內(nèi)稅收法規(guī) Internal Revenue Service 國(guó)內(nèi)稅收總署 Interperiod tax allocation 跨期稅款分?jǐn)?Intraperiod tax allocation 所得稅期內(nèi)分?jǐn)?Inventory 存貨 Inventory turnover 存貨周轉(zhuǎn) Investing activities 投資活動(dòng) L Land 土地，不動(dòng)產(chǎn) Last-in, first-out 后進(jìn)先出 Lease 租賃 Leverage 杠桿效應(yīng) Liability 負(fù)債 Life of a bond 年金期間 LIFO conformity rule 后進(jìn)先出法一致性規(guī)則 LIFO liquidation 后進(jìn)先出法清算 LIFO reserve 后進(jìn)先出法準(zhǔn)備 Line of credit 信用限額 Liquidation 清算 Liquidity 流動(dòng)性 Listed company 上市公司 Loan contract 貸款合同 Loan covenant 貸款契約 Long-lived assets 長(zhǎng)期資產(chǎn) Long-term loan 長(zhǎng)期負(fù)債 Long-term debt ratio 長(zhǎng)期債務(wù)率 Long-term investments 長(zhǎng)期投資 Loss 虧損 Loss contingency 或有損失 Lower-of-cost-or-market rule 成本與市價(jià)孰低原則 M MACRS 加速成本回收法修正系統(tǒng) Maintenance expenditure 維修費(fèi)用 Management accounting 管理會(huì)計(jì) Management discretion 管理決策 Management letter 管理建議書 Manufacturing company 制造公司 Margin 毛利 Mark-to-market accounting 按市場(chǎng)計(jì)價(jià)法會(huì)計(jì) Markdown 減低標(biāo)價(jià) Market price 市場(chǎng)價(jià)格 Market share 市場(chǎng)份額 Market value 市價(jià) Market-to-book ratio 市價(jià)與賬面值比率 Marketable securities 有價(jià)證券 Matching principle 配比原則 Materiality 重要性 Maturity date 到期日 Maturity value 到期值 Measurement theory 計(jì)量理論 Merchandise inventory 商品盤存 Merger 合并 Mortgage 抵押，按揭 Mortgage payable 應(yīng)付抵押款 Multinational corporation 跨國(guó)公司 N Natural resource cost 自然資源成本 Net assets 凈資產(chǎn) Net book value 凈賬面價(jià)值 Net credit sales 凈賒銷值 Net earnings 凈收益 Net income 凈收益 Net of tax 稅后凈額 Net operation income 凈營(yíng)業(yè)收入 Net profit 凈收益 Net realizable value 可實(shí)現(xiàn)凈值 Net sales 銷售凈額 Net worth 資本凈值 nonoperating items 營(yíng)業(yè)外項(xiàng)目 nonparticipating preferred stock 非參加優(yōu)先股 nonprofit entity 非盈利實(shí)體 not-for-profit accounting 非盈利賬戶 notes payable 應(yīng)付票據(jù) notes receivable 應(yīng)收票據(jù) O Obsolescence 過時(shí)，陳舊 Off-balance-sheet financing 資產(chǎn)負(fù)債表外融資 Open account 未清賬戶 Operating activities 經(jīng)營(yíng)活動(dòng) Operating cycle 營(yíng)業(yè)周期 Operating days 營(yíng)業(yè)日 Operating expenses 營(yíng)業(yè)費(fèi)用 Operating income 營(yíng)業(yè)收益 Operating lease 經(jīng)營(yíng)租賃 Operating margin 營(yíng)業(yè)毛利 Operating performance 經(jīng)營(yíng)業(yè)績(jī) Operating revenues 營(yíng)業(yè)收入 Opinion letter 審計(jì)報(bào)告 Ordinary stock dividend 普通股股利 Organizational forms 組織形式 Original cost 原始成本 Other gains and losses 其它收益和虧損 Other revenues and expenses 其它收益和虧損 Output market 輸出市場(chǎng) Outstanding shares 發(fā)行在外的股份 Overhead 管理費(fèi)用 Owner\'s equity 所有者權(quán)益 P Paper profits 賬面利潤(rùn) Per value 面值 Parent company 母公司 Participating preferred stock 參與優(yōu)先股 Partnership 合伙 Patent 專利 Payments in advance 預(yù)付款 Pension 養(yǎng)老金 Percentage-of-credit-sales approach 賒銷百分比法 Periodic method 定期法 Perpetual method 永續(xù)法 Physical obsolescence 實(shí)物陳舊 Portfolio 投資組合 Postacquisition expenditures 收購(gòu)后費(fèi)用 Postretirement costs 退休后成本 Preemptive right 優(yōu)先股權(quán) Premium on bonds payable應(yīng)付債券溢價(jià) Prepaid expenses 準(zhǔn)備成本 Present value 現(xiàn)值 Price/earnings ratio 價(jià)格/收益比 Prime interest rate 優(yōu)惠利率 Principal 本金當(dāng)事人 Prior period adjustment 前期調(diào)整數(shù) Private company 私人公司 Proceeds 收入 Production capacity 生產(chǎn)能力 Production efficiency 生產(chǎn)效率 Profit 利潤(rùn) Profit and loss statement 損益表 Profitability 獲利能力 Profitability ratios 獲利能力比率 Property 財(cái)產(chǎn) Property, plan, and equipment 財(cái)產(chǎn)，車間和設(shè)備 Prospectus 招股說明書 Proxy statement 委托書 Public accounting firms 會(huì)計(jì)師事務(wù)所 Purchase method 購(gòu)買法 Purchasing power 購(gòu)買力 Q Qualified audit report 有保留意見的審計(jì)報(bào)告 Quick ratio 速動(dòng)比率 R Rate of return 回報(bào)率 Realized gain or loss 已實(shí)現(xiàn)收益或損失 Recognized gain or loss 確認(rèn)收益或損失 Redemption 贖回 Refinancing 再籌資 Related party transaction 關(guān)聯(lián)交易 Replacement cost 重置成本 Restrictive covenant 約束性規(guī)定 Restructuring charges 重組成本 Retail company 零售公司 Retained earnings 留存收益 Retirement 退休，退股 Return on assets 資產(chǎn)報(bào)酬率 Return on equity 凈資產(chǎn)收益率 Return on equity from financial leverage 融資杠桿凈資產(chǎn)收益率 Return on investment 投資回報(bào)率 Return on sales 銷售利潤(rùn)率 Revaluation adjustment 重估調(diào)整 Revenue 收入 Revenue recognition 收入確認(rèn) Risk 風(fēng)險(xiǎn) Risk premium 風(fēng)險(xiǎn)報(bào)酬 Risk-free return 無風(fēng)險(xiǎn)回報(bào) S Sales 銷售 Sales growth 銷售增長(zhǎng) Sales returns 銷售退回 Salvage value 殘值 Secured note 有擔(dān)保票據(jù) Securities and Exchange Commission 證券及期貨事務(wù)監(jiān)察委員會(huì) Security 證券 Service company 服務(wù)公司 Service revenue 服務(wù)收益 SG & A 銷售，一般和行政花費(fèi) short-term liability 短期負(fù)債 Short-term investment 短期投資 Sole proprietorship 獨(dú)資經(jīng)營(yíng) Solvency 償債能力 Solvency ratios 償債比率 Specific identification 個(gè)體辨認(rèn) Standard audit report 標(biāo)準(zhǔn)審計(jì)報(bào)告 Stated interest rate 票面利率 Statement of cash flows 現(xiàn)金流量表 Statement of retained earning 留存收益表 Statement of stockholder\'s equity 股東權(quán)益表 Stock 股票 Stock dividend 股利 Stock market 股票市場(chǎng) Stock opinions 股票價(jià)格 Stock split 股份拆細(xì) Stock split in the form of a dividend 股票股利的股票拆分 Stockholders 股東 Stockholders\' equity 股東權(quán)益 Straight-line method 直線法 Subsidiary 子公司 Sum-of-the-years\'-digits method 年數(shù)總和法 Supplies inventory 物料盤存 T T-account analysis T形賬戶分析法 Takeover 收購(gòu) Taking a bath 沖銷 Tax accounting 稅務(wù)會(huì)計(jì) Tax deductible 稅款抵扣 Taxable income 應(yīng)稅收入 Technical default 技術(shù)性違約 Technical obsolescence 技術(shù)陳舊 Term loan 定期貸款 Times interest earned 利息保障倍數(shù) Trade-in 以舊換新 Trademark or trade name 商號(hào) Trading securities 交易證券 Transportation-in 在途運(yùn)輸 Treasury notes 中期國(guó)庫(kù)券 Treasury stock 庫(kù)存股票 U Uncollectibles 壞賬 Unearned revenue 未獲收入 Uniformity 統(tǒng)一 Unqualified audit report 在編審計(jì)報(bào)告 Unrealized gain or loss 未實(shí)現(xiàn)收入或損失 Unsecured notes 無擔(dān)保票據(jù) Useful life 使用年限 Usual transactions 普通交易 V Valuation base 計(jì)價(jià)基礎(chǔ) W Warranty 認(rèn)股權(quán)證 Window dressing 粉飾 Working capital 營(yíng)運(yùn)資金，周轉(zhuǎn)資金