中英文词汇对照表
A
Above-the-line items 线上项目
Absences, compensated 缺勤，带薪假期
Absorption costing 完全成本法
Absorption costing income statement 完全成本法下的损益表
Accelerated depreciation method 加速折旧法
Account(s) 账户；会计科目
analyzing and summarizing transactions in 在账户中分析和总结经济业务
analyzing 分析性账户
balance of 账户余额
cash short and over 现金余缺账户
characteristics of 账户的特点
chart of 会计科目表
clearing 清理账户
contra or contra asset 抵减或资产抵减账户
controlling 控制账户
estimate of uncollectible 坏账估计
expanded chart of 扩充的会计科目表
fees earned on 服务收费
income statement 损益表账户
normal balances of 账户的正常余额
other 其他账户
real 实账户
statement of 账单
temporary or nominal 临时性账户或虚账户
usefulness of 账户的有用性
Account form 账户式
Account payable 应付账款
Account receivable 应收账款
Accounting 会计；会计学
differences between managerial and financial 管理会计与财务会计的区别
double-entry 复式会计
financial and managerial 财务会计与管理会计
financial 财务会计
management 管理会计
managerial 管理会计
private 内部会计；私营企业会计
profession of 会计职业
public 公共会计
responsibility 责任会计
Accounting cycle 会计循环
for a merchandising business 商业企业会计循环
Accounting equation 会计恒等式
business transactions and 经济业务与会计恒等式
Accounting fields, specialized 会计领域，专门会计领域
Accounting for 会计
bond investments 债券投资的会计处理
bonds payable 应付债券的会计处理
cost centers, responsibility 成本中心会计，成本中心责任会计
depreciation 折旧会计
dividends 股利的会计处理
exchanges of similar fixed assets,
review of 相似固定资产交换的会计处理，相似固定资产交换会计处理的回顾
exchanges of similar fixed assets, summary illustration 相似固定资产交换的会计处理，总结——相似固定资产交换的会计处理
investments in stocks 股票投资的会计处理
limited liability corporations 有限责任公司的会计处理
merchandise transactions,
illustration of 商品交易会计，商品交易会计介绍
notes receivable 应收票据的会计处理
partnerships 合伙企业的会计处理
profit centers, responsibility 利润中心会计，利润中心责任会计
uncollectibles, allowance method 坏账会计，坏账会计处理的备抵法
uncollecubles, direct write-off method of 坏账会计，坏账会计处理的直接注销法
Accounting in business, role of 商业中的会计，会计在商业中的角色
Accounting information and the stakeholders of a business 会计信息与企业利益相关者
Accounting period concept 会计期间概念
Accounting principles(GAAP), generally accepted 公认会计原则
Accounting principles, changes in 会计原则，会计原则变更
Accounting rate of return 会计回报率
Accounting system(s) 会计系统；会计制度
basic 基本会计系统
computerized 电算化会计系统
cost 成本会计系统
for merchandisers 商业会计系统
for payroll and payroll taxes 工资和工资税会计系统
manual 手工会计系统
Accounting system overview, cost 会计系统概述；成本会计系统概述
Accounting treatments of contingent liabilities 或有负债的会计处理
Accounts for a periodic inventory system, chart of 定期盘存制账户
定期盘存制会计科目表
Accounts payable 应付账款
Accounts payable control and subsidiary ledger 应付账款控制和明细分类账
Accounts payable subsidiary ledger 应付账款明细分类账
Accounts receivable 应收账款
aging of 应收账款账龄分析
Accounts receivable analysis 应收账款分析
Accounts receivable control and subsidiary ledger 应收账款控制和明细分类账
Accounts receivable subsidiary ledger 应收账款明细分类账
Accounts receivable turnover 应收账款周转率
Accrual basis 应计制；权责发生制
Accruals 应计收入或费用
deferrals and 递延和应计收入或费用
Accrued assets 应计资产
Accrued expense(s) 应计费用
Accrued expenses payable 应计应付费用
Accrued fees 应计收费
Accrued liabilities 应计负债
Accrued revenues 应计收入
Accrued wages 应计工资
Accumulated depreciation 累计折旧
Accumulated other comprehensive income 累计其他全面收益
Acid-test ratio 速动比率；酸性测试比率
Acquiring fixed assets, stages of 获取固定资产，获取固定资产阶段
Activity base(s) 作业基础
Activity base product cost calculations 作业基础产品成本计算
Activity base usage quantities, estimated 作业基础耗用量，估计作业基础耗用量
Activity driver{s) 作业动因
Activity rates 作业率
Activity-based costing (ABC), 作业成本计算法
Adjusted trial balance 调整后试算平衡表
Adjusted trial balance columns 调整后试算平衡表栏
Adjusting and closing entries 调整分录和结账分录
Adjusting entries 调整分录
ledger with 分类账调整分录
recording 记录调整分录
Adjusting process 调整过程
Adjustment process, summary of 调整过程，调整过程总结
Adjustments, summary of basic 调整，基本调整总结
Adjustments columns 调整栏
Adjustments to net income- indirect method 净收益调整－间接法
Administrative expenses 管理费用
Affiliated companies 联营公司；附属公司
Aging of accounts receivable 应收账款账龄分析
Aging the receivables 应收账款账龄分析
Allocating income taxes 分配所得税
Allocation, cost 分配，成本分配
Allocation base 分配基础
Allowance, purchase 折让，购货折让
Allowance account, write-offs to 备抵账户；备抵账户注销
Allowance method 备抵法
Allowance method of accounting for uncollectibles 坏账会计处理的备抵法
Alternate entity characteristics, comparison 不同实体特征，不同实体特征的比较
Alternate entity forms, equity reporting for 不同实体形式，不同实体形式的权益报告
Alternative financing plans, effect of 可选择的筹资计划，可选择筹资计划的效果
Amortization 摊销
(bond investments) （债券投资）
effective interest rate method of 摊销的实际利率法
of discount by the interest method 实际利率法下折价的摊销
of discount on bonds payable 应付债券折价摊销
of premium by the interest method 实际利率法下溢价的摊销
of premium on bonds payable 应付债券溢价摊销
Amortizing a bond discount 分期偿还债券折价
Amortizing a bond premium 分期偿还债券溢价
Amount, present value of 数量；金额，数量、金额的现值
Analysis 分析
accounts receivable 应收账款分析
assumptions of cost-volume-profit 本－量－利分析的假设
capital investment 资本投资分析
cost-volume-profit 本－量－利分析
current position 流动（现行）状况分析
differential 差异分析
factors that complicate capital investment 使资本投资复杂化的因素
graphic approach to cost-volume-profit 本－量－利分析的图解方法
horizontal 水平分析
inventory 存货分析
mathematical approach to cost-volume-profit 本－量－利分析的数学方法
nature of capital investment 资本性投资的性质
net present value at 12% 回报率为12％的净现值分析
net present value 净现值分析
profitability 收益性分析
solvency 偿债能力分析
traditional 传统分析
use of computers in cost-volume-profit analysis 计算机在本－量－利分析中的运用
vertical 垂直分析
"what if' or sensitivity 敏感性分析
Analysis report 分析报告
discontinue an unprofitable segment, differential 停止经营一个未盈利部门的分析报告，停止经营一个未盈利部门的差异分析报告
lease or sell, differential 出租或出售差异分析报告
make or buy, differential 制造或购买差异分析报告
process or sell, differential 加工或出售差异分析报告
replace equipment, differential 设备更换差异分析报告
sell at special price, differential 特定售价差异分析报告
Analytical measures 分析指标
other 其他分析指标
summary of 分析指标总结
Analyzing and summarizing transactions, illustration of 分析和总结经济业务，举例说明分析和总结经济业务
Annual reports, corporate 年度报告，公司年度报告
Annuity 年金
present value of an, 年金现值
Annuity of $1 at compound
interest, present value of 1美元年金复利，1美元年金的复利现值
Annuity table, partial present value of 年金表，部分年金现值表
Application of incorporation 公司设立申请
Approach 方法
cost price 成本价格法
market price 市场价格法
negotiated price 协议价格法
Appropriations 限制用途的拨款
Articles of incorporation 公司章程
Articles of partnership 合伙章程
Assembly 装配
Asset(s) 资产
accrued 应计资产
book value of 资产的账面价值
contra 资产抵减
contributing to a partnership 向合伙企业投入资产
costs of acquiring fixed 固定资产获取成本
current 流动资产
discarding fixed 废弃的固定资产
disposal of fixed 固定资产的处置
donated 接受捐赠的资产
exchanging similar fixed 交换相似的固定资产
financial reporting for fixed and intangible 固定资产和无形资产的财务报告
fixed 固定资产
fixed and intangible in the balance sheet 资产负债表中的固定资产和无形资产
fixed or plant 固定或厂房设备资产
intangible 无形资产
internal control of fixed 固定资产的内部控制
leasing fixed 租赁固定资产
nature of fixed 固定资产的性质
plant 厂房设备资产
prepaid expense recorded initially as 预付费用初始记录为资产
quick 速动资产
rate earned on total 总资产收益率
rate of income from operations to total 营业利润对总资产比率
rate of return on 资产回报率
ratio of net sales to 总资产周转率
revaluation of 资产重估
review of accounting for exchanges of similar fixed 相似固定资产交换会计处理的回顾
selling fixed 出售固定资产
summary illustration-accounting for exchanges of similar fixed 总结——相似固定资产交换的会计处理
tangible 有形资产
Assumptions of cost-volume-profit analysis 本－量－利分析的假设
Audit Committee 审计委员会
Available-for-sale securities 可供出售证券
Average cost method 平均成本法
determining costs under 平均成本法下成本的确定
use of 使用平均成本法
Average rate of return 平均回报率
Average rate of return method 平均回报率法
B
Bad debts expense 坏账费用
Balance of the account 账户余额
Balance sheet 资产负债表
budgeted 预算资产负债表
comparative 比较资产负债表
corporation 公司的资产负债表
horizontal analysis, comparative 资产负债表水平分析，比较资产负债表水平分析
merchandise inventory on 资产负债表中的商品存货
presentation of cash on 资产负债表中现金的列示
presentation of merchandise inventory on 商品存货在资产负债表中的列示
receivables on 资产负债表中的应收款项
report form of 报告式资产负债表
stockholders’ equity in the 资产负债表中的股东权益
stockholders’ equity section 资产负债表中的股东权益部分
temporary investments on 资产负债表中的临时性投资
vertical analysis, comparative 资产负债表垂直分析，比较资产负债表垂直分析
Balance sheet accounts, transactions and 资产负债表账户，交易和资产负债表账户
Balance sheet and income statement data for direct method 直接法下资产负债表和损益表数据
Balance sheet budgets 资产负债表预算
Balance sheet columns, income statement and 资产负债表栏目，损益表和资产负债表栏目
Balance sheet of a corporation 公司的资产负债表
Balance sheet presentation of bond investments 债券投资在资产负债表中的列示
Balance sheet presentation of bonds payable 资产负债表中应付债券的列示
Balance scorecard 平衡记分卡
Bank accounts 银行往来账户
as a control over cash 银行往来账户作为现金控制
business 企业银行往来账户
Bank reconciliation 银行存款余额调节表
Bank statement 银行对账单
comparison with business records 银行对账单与企业记录比较
Bankers’ ratio 银行用比率；企业流动比率
Banks, investment 银行，投资银行
Base(s) 基础；基数
activity 作业基础
allocation 分配基础
Basic analytical procedures 基本分析程序
Basic earnings per share 每股基本收益
Basis 基础
accrual 应计制；权责发生制
cash 现金制；收付实现制
Below-the-line items 线下项目
Benefits 利益；福利
employees’ fringe 员工额外福利
fringe 额外福利
other than pensions, postretirement 养老金以外的福利；养老金以外的退休福利
Benefit dollars as a percent of total 各项福利占福利总额的百分比
Bills ,enter form 票据，加入票据格式
Board of directors 董事会
Bond(s) 债券
callable 可赎回债券
convertible 可转换债券
debenture 无担保债券
investments in 债券投资
present value of the face amount of 债券面值的现值
serial 分期偿还债券
term 定期债券
zero-coupon 无息债券
Bond discount, amortizing 债券折价，债券折价摊销
Bond indenture 债券契约
Bond investments 债券投资
accounting for 债券投资的会计处理
balance sheet presentation of 债券投资在资产负债表中的列示
Bond premium, amortizing 债券溢价，债券溢价摊销
Bond redemption 债券偿还；债券赎回
Bond sinking funds 债券偿债基金
Bonds issued 已发行债券
at a discount 折价发行债券
at a premium 溢价发行债券
at face amount 以面值发行债券
Bonds payable 应付债券
accounting for 应付债券的会计处理
amortization of premium 应付债券溢价摊销
balance sheet presentation of 资产负债表中应付债券的列示
characteristics of 应付债券的特征
Bonuses, partner 奖金；红利，合伙人奖金
Book value 账面价值
net 账面净值
of the asset 资产的账面价值
Boot 补价
Bottleneck(s) 瓶颈
product pricing under production 生产瓶颈下的产品定价
product profitability and pricing under production 生产瓶颈下的产品获利能力和产品定价
product profitability under production 生产瓶颈下的产品获利能力
Bottleneck hour, contribution margin per 瓶颈小时，每瓶颈小时的贡献毛益
Break-even chart 盈亏分析图
Break-even point 盈亏临界点
summary of effects of changes on 各因素变动对盈亏临界点的影响总结
Budget(s) 预算
balance sheet 资产负债表预算
capital expenditures 资本支出预算
cash 现金预算
completing the cash 完全现金预算
cost of goods sold 销货成本预算
direct labor cost 直接人工成本预算
direct materials purchases 直接材料采购预算
factory overhead cost 制造费用预算
factory overhead flexible 制造费用弹性预算
flexible 弹性预算
flexible and static 弹性预算与固定预算
income statement 损益表预算
master 总预算
production 生产预算
sales 销售预算
selling and administrative expenses 销售与管理费用预算
setting conflicting goals 预算目标设定冲突
setting goals too loosely 预算目标设定过松
setting goals too tightly 预算目标设定过紧
static 固定预算
Budget performance report 预算业绩报告
Budgetary performance evaluation 预算业绩评价
Budgetary slack 预算松弛
Budgeted balances sheet 预计资产负债表
Budgeted income statement 预计损益表
Budgeting 预算编制
capital 资本支出预算编制
continuous 连续预算编制
human behavior and 人类行为与预算编制
nature and objectives of 预算编制的性质与目标
objectives of 预算编制的目标
zero-based 零基预算
Budgeting systems 预算系统
computerized 计算机预算系统
Building 房屋；建筑物
Business(es) 商业；企业；经营；业务
accept at a special price 接受特定售价的订货
accounting information and the stakeholders of 会计信息与企业利益相关者
financial history of 企业财务历史记录
flow of costs through a service 服务企业成本流转
job order cost systems for professional service 专业服务企业分批成本计算
life cycle of 企业生命周期
manufacturing 制造企业
merchandising 商业企业
nature of merchandising 商业企业的性质
nature of 企业的性质
periodic inventory systems for merchandising 商业企业的定期盘存制
role of accounting in 会计在经营中的角色
service 服务企业
types of 业务类型
Business bank accounts 企业银行往来账户
Business combinations 企业合并
Business entities, alternate forms of 企业主体；企业主体的不同形式
Business entity concept 企业主体概念
Business ethics 商业道德
Business life cycle 企业生命周期
Business organizations, types of 企业组织，企业组织类型
Business segment 业务部门
Business stakeholder 企业利益相关者
Business strategy 企业战略
Business transactions 经济业务
accounting equation and 会计恒等式与经济业务
flow of 经济业务流程
Business Week 《商业周刊》
Buy 购买
differential analysis report-make or 制造或购买分析报告
make or 制造或购买
Bylaws 公司内部规程
C
Calendar year 日历年度
Calendar-year basis 日历年度基础
Callable bonds 可赎回债券
Capital 资本
and revenue expenditures 资本性和收益性支出
legal 法定资本
paid-in or contributed 实缴或实收资本
sources of paid-in 实缴资本的来源
working 营运资本
Capital budgeting 资本支出预算编制
Capital deficiency 资本亏损
Capital expenditures 资本性支出
Capital expenditures budget 资本性支出预算
Capital investment, lease versus 资本投资，租赁与资本投资
Capital investment analysis 资本投资分析
factors that complicate 使资本投资复杂化的因素
nature of 资本投资分析的性质
Capital investment proposal,
methods of evaluating 资本投资方案，评价资本投资方案的方法
Capital lease 融资租赁；资本性租赁
Capital rationing 资本分配
Capital rationing decision process 资本分配决策过程
Capitalist, venture (VC) 资本家，风险投资家
Career paths of corporate executives 公司执行官的职业生涯
Carrying amount 账面金额
Cash 现金
bank accounts as a control over 银行往来账户作为现金控制
nature of and the importance
of controls over 现金控制的性质和重要性
retailers' sources of 零售商的现金来源
Cash basis 现金制；收付实现制
Cash budget 现金预算
completing 完全现金预算
Cash dividend 现金股利
Cash equivalents 现金等价物
Cash flow from operations,
direct and indirect method, 经营活动现金流量，直接法和间接法
Cash flow management, corporate life-cycle stages and 现金流量管理，公司生命周期阶段与现金流量管理
Cash flow per share, no 每股现金流量，无每股现金流量
Cash flows 现金流量
direct method, statement of 直接法，现金流量表的直接法
direct method, statement of 直接法，现金流量表的直接法
direct method, work sheet for statement of 直接法，现金流量表直接法工作底稿
indirect method, statement of 间接法，现金流量表的间接法
indirect method, statement of 间接法，现金流量表的间接法
indirect method, work sheet for
statement of 间接法，现金流量表间接法工作底稿
preparing the statement of 现金流量表编制准备
reporting 现金流量报告
statement of 现金流量表
used for payment of dividends 支付股利的现金流量
work sheet for statement of 现金流量表工作底稿
Cash flows from financing activities 筹资活动现金流量
Cash flows from investing activities 投资活动现金流量
Cash flows from operating activities 经营活动现金流量
direct method 经营活动现金流量的直接法
indirect method 经营活动现金流量的间接法
reporting 经营活动现金流量报告
Cash management, seasonal 现金管理，季节性现金管理
Cash on the balance sheet, presentation of 资产负债表中的现金，资产负债表中现金的列示
Cash payback period 现金回收期
Cash payments 现金付款
estimated 估计现金付款
internal control of 现金付款的内部控制
Cash payments for 为……支付现金
income taxes 为所得税支付现金
merchandise 为商品支付现金
operating expenses 为经营费用支付现金
Cash payments journal 现金付款日记账
and postings 现金付款日记账和过账
for merchandising business 商品交易的现金付款日记账
Cash receipts 现金收款
control of 现金收款控制
estimated 估计现金收款
Cash receipts journal 现金收款日记账
for merchandising business 商品交易的现金收款日记账
Cash received 收到现金
from cash sales 从现金销售中收到现金
from customers 从顾客处收到现金
in the mail 通过邮件收到现金
Cash sales 现金销售
Cash short and over account 现金余缺账户
Cells, manufacturing 单元，制造单元
Center(s) 中心
cost 成本中心
investment 投资中心
profit 利润中心
responsibility 责任中心
responsibility accounting for cost 成本中心责任会计
responsibility accounting for profit 利润中心责任会计
responsibility accounting reports for cost 成本中心责任会计报告
Centralized and decentralized operations 集权和分权经营
Certificates, stock 证明；持股证书
Certified Internal Auditor(CIA) 注册内部审计师
Certified Management Accountant(CMA) 注册管理会计师
Certified Public Accountant(CPAs) 注册会计师
Change fund 找换金
Charges 费用
payroll accounting department 工资会计部门费用
service department 服务部门费用
Chart 图；表
cost-volume-profit or break-even 本－量－利或盈亏临界图
cost-volume-profit 本－量－利图
original and revised profit-volume 原始的和修正的利润－产量图
profit-volume 利润－产量图
revised cost-volume-profit 修正的本－量－利图
Chart of accounts 会计科目表
expanded 扩充的会计科目表
for a merchandising business 商业企业会计科目表
for a periodic inventory system 定期盘存制下的会计科目表
periodic inventory system 定期盘存制会计科目表
Charter 营业执照
Check 检查；核对；支票
Check and remittance advice 支票和汇款通知单
Classifying costs 分类成本
Clearing account 清理账户
Clock cards 记时卡
Closing entries 结账分录
adjusting and 调整分录和结账分录
flow chart of 结账分录流程图
journalizing and posting, 日记账和过账、结账分录
Closing process 结账程序
Combination strategy 混合战略
Commercial Law League of America 美国商法联盟
Common stock 普通股
dividends and earnings per share of 普通股股利和普通股每股收益
Common stockholders' equity, rate earned on 普通股股东权益，普通股股东权益收益率
Common-size income statement 通用损益表
Common-size statement 通用报表
Communication 通讯
Comparative balance sheet 比较资产负债表
horizontal analysis 比较资产负债表水平分析
vertical analysis 比较资产负债表垂直分析
Comparative income statement 比较损益表
horizontal analysis 比较损益表水平分析
vertical analysis 比较损益表垂直分析
Comparative retained earning statement-horizontal analysis 比较留存收益表－水平分析
Comparative schedule of current
assets-horizontal analysis 比较流动资产明细表－水平分析
Compensated absences 带薪假期
Compensating balance 补偿余额
Component 成分；组成部分
Composite-rate method 综合比率法
Compound interest 复利
present value of $1 at 1美元的复利现值
present value of annuity of $1 at 1美元年金的复利现值
Compounding 复利计算
Comprehensive income 全面收益
statement of income and 收益和全面收益表
Comprehensive income items, other 全面收益项目，其他全面收益项目
Computerized accounting systems 电算化会计系统
Computerized budgeting systems 电算化预算系统
Computerized perpetual inventory systems 电算化永续盘存系统
Computers in cost-volume-
profit analysis, use of 计算机在本－量－利分析中的运用
Concept{s) 概念
accounting period 会计期间概念
business entity 企业主体概念
choosing a cost-plus approach 选择成本加成方法成本概念
contribution margin 贡献毛益概念
cost 成本概念
matching 配比概念
objectivity 客观性概念
present value 现值概念
product cost 产品成本概念
revenue recognition 收入确认概念
summary of cost behavior 成本性态概念总结
time value of money 货币时间价值概念
total cost 总成本概念
unit of measure 计量单位概念
variable cost 变动成本概念
Consignment 委托代销
Consolidated financial statement 合并财务报表
Consolidation 创立合并
Constraint 约束；限制
theory of 限制理论
Contingent liability(ies) 或有负债
accounting treatments of 或有负债的会计处理
Continuous budgeting 滚动预算
Contra accounts 抵减账户
Contra asset 资产抵减
Contra asset accounts 资产抵减账户
Contract rate 约定利率
Contributed capital 已缴（实收）资本
Contributing assets, to a partnership 投入资产，向合伙企业投入资产
Contribution margin 贡献毛益
Contribution margin concept 贡献毛益概念
Contribution margin income statement 贡献毛益损益表
Contribution margin per bottleneck hour 每瓶颈小时贡献毛益
Contribution margin ratio 贡献毛益率
Control(s) 控制
detective 探测性控制
planning, directing, and 计划、指导与控制
preventive 预防性控制
Control environment 控制环境
Control of cash receipts 现金收款控制
Control procedures 控制程序
Controllable expenses 可控费用
Controllable revenues, 可控收入
Controllable variance 可控差异
Controller 会计主任；总会计师；主计长
Controlling 控制
Controlling account 控制账户
Conversion costs 加工成本；转换成本
Conversion equivalent units 转换约当产量
Convertible bonds 可转换债券
Co-ownership of partnership property, 合伙财产的共同所有权
Copyrights 版权；著作权
Corporate annual reports 公司年度报告
Corporate executives, career paths of 公司执行者，公司执行者的职业道路
Corporate income taxes 公司所得税
Corporate life-cycle stages, and cash flow management 公司生命周期阶段，公司生命周期阶段与现金流量管理
Corporation(s) 公司
and their states of incorporation,
examples of 公司和公司注册地，公司和公司注册地举例
balance sheet 公司的资产负债表
characteristics, of 公司特点
equity reporting for 公司的权益报告
financing 公司筹资
forming 公司的设立
limited liability (LLC) 有限责任公司
nature of 公司的性质
nonpublic or private 非公众公司；私有公司
organizational structure of 公司的组织结构
parent and subsidiary 母公司和子公司
public 公众公司
Corporation balance sheet 公司的资产负债表
Cost(s) 成本
allocate to transferred and partially completed units 将成本在转出单位和部分完工单位间进行分配
classifying 成本分类
conversion 加工成本；转换成本
determine the units to be assigned 确定成本分配单位
determining under average cost method 平均成本法下成本的确定
differential 成本差异
direct labor 直接人工成本
direct materials 直接材料成本
effect of changes in fixed 固定成本变动的影响
effect of changes in unit variable 单位变动成本变动的影响
estimating inventory 估计存货成本
factory overhead 制造费用
first-in, first-out flow of 先进先出法成本流转
fixed 固定成本
flow of manufacturing 制造成本流转
last-in, first-out flow of 后进先出法成本流转
mixed 混合成本
of fixed assets 固定资产成本
opportunity 机会成本
overhead factory 制造费用
period 期间成本
product 产品成本
research and development 研究和开发成本
schedule of payments for manufacturing 制造成本支付明细表
semivariable or semifixed 半变动或半固定成本
standard 成本标准
sunk 沉没成本
valuation of inventory at other than 存货的非成本计价
variable 成本变动
Cost accounting system 成本会计系统；成本计算方法
overview 成本会计系统概述
Cost allocation 成本分配
Cost behavior 成本性态
Cost behavior concepts, summary of 成本性态概念，成本性态概念总结
Cost budget. direct labor 成本预算，直接人工成本预算
Cost budget, factory overhead, 成本预算，制造费用预算
Cost calculations, activity base product 成本计算，作业基础产品成本计算
Cost center(s) 成本中心
in a university 大学成本中心
responsibility accounting for 成本中心责任会计
Cost concept 成本概念
product 产品成本
total 总成本
variable 变动成本
Cost flow assumptions, inventory 成本流转假设，存货成本流转假设
Cost flows, 成本流转
for a process manufacturer 分步制造企业的成本流转
for Goodwell Printers, summary of 如意印刷公司成本流转，如意印刷公司成本流转总结
labor information and, 人工信息和成本流转
materials information and 材料信息和成本流转
Cost for XL jeans, standard 大号牛仔裤成本，大号牛仔裤标准成本
Cost graphs, variable 成本图，变动成本图
Cost method 成本法
average 平均成本法
Cost of goods sold 产品销售成本
Cost of goods sold budget 产品销售成本预算
Cost of merchandise sold 商品销售成本
Cost of production report 生产成本报告
FIFO 先进先出法下的生产成本报告
using for decision making 利用生产成本报告进行决策
Cost per equivalent unit 单位约当产量成本
determine 确定单位约当产量成本
Cost price approach 成本价格法
Cost system(s) 成本制度；成本系统
journal entries for process 分步成本计算法下的日记账分录
process 分步成本计算
standard 标准成本系统
Cost term., manufacturing 成本概念，制造企业成本概念
Cost variance report, factory overhead 成本差异报告，制造费用差异报告
Cost variances 成本差异
Costing 成本计算
absorption 吸收（全面）成本计算
activity-based 作业基础成本计算
comparing job order and process 比较分批法成本计算与分步成本计算
target 目标成本法
variable or direct 变动或直接成本计算
Cost-plus approach cost concept, choosing 成本加成法的成本概念，选择成本加成法的成本概念
Costs flows for a process manufacturer, physical flows and 分步制造企业的成本流转，分步制造企业的实物流转和成本流转
Costs for Goodwell Printers, flow of manufacturing 如意印刷公司成本，如意印刷公司制造成本流转
Costs graphs, fixed 成本图，固定成本图
Costs of acquiring fixed assets 固定资产获取成本
Costs through a service business, flow of 服务企业成本，服务企业的成本流转
Cost-volume-profit analysis 本－量－利分析
assumptions of 本－量－利分析的假设
graphic approach to 本－量－利分析的图解方法
mathematical approach, 本－量－利分析的数学方法
use of computers in 计算机在本－量－利分析中的运用
Cost-volume-profit chart 本－量－利图
revised 修正的本－量－利图
Cost-volume-profit relationship 本－量－利关系
Cost-volume-profit, special relationships 本－量－利，特殊的本－量－利关系
Coupon rate 息票利率
Credit, diagram of the recording and posting of 贷方；贷记，贷方记录和过账图
Credit memorandum 贷项通知单
Credit period 信用期
Credit terms 信用条款
Creditors 债权人
Creditors ledger 债权人分类账
Cumulative preferred stock 累积优先股
dividends to 累积优先股股利
Currency exchange gains and loss 货币汇兑利得与损失
realized 已实现的货币汇兑利得与损失
unrealized 未实现的货币汇兑利得与损失
Currency exchange rates 货币币种互换比率；货币汇率
Currency transactions, foreign 货币业务，外币业务
Current assets 流动资产
and current liabilities 流动资产与流动负债
horizontal analysis, comparative schedule of 流动资产水平分析，比较流动资产明细表水平分析
Current liabilities 流动负债
nature of 流动负债的性质
warranty and 担保和流动负债
Current position analysis 流动（现行）状况分析
Current ratio 流动比率
Currently attainable standards 当前可达标准
Customer relationship management (CRM) 顾客关系管理
Customers 顾客；客户
cash received from 从客户处收到现金
Customers ledger 客户分类账
D
Death, of a partner 死亡，合伙人死亡
Debenture bonds 信用债券；无担保债券
Debit(s) 借方；借记
diagram of the recording and posting of 借方记录和过账图
Debit balance 借方余额
Debit memorandum 借项通知单
Decentralization 分权
advantages of 分权的优点
disadvantages 分权的缺点
Decentralized operations 分权经营
centralized and 集权和分权经营
Decision making 决策制定
job order costing for 为制定决策的分批成本计算
using the cost of production report for 使用产品成本报告制定决策
Decision process, capital rationing 决策过程，资本分配决策过程
Decline phase 下降阶段
Declining-balance method 余额递减法
Deductions 扣减；减项
from employee earnings 员工收入的扣减项
other 其他扣减项
Deferrals 延期；递延
alternative method of recording 记录递延项目的其他方法
and accruals 递延和应计
reversing entries 递延项目的转回分录
Deferred expenses 递延费用
Deferred revenue 递延收入
(unearned revenues), （预收收入）
Deficiency 亏损
capital 资本亏损
Deficit 亏损；赤字
Defined benefit plan 固定收益计划
Defined contribution plan, 固定缴款计划
Depletion 折耗
Deposit ticket 存款单
Depreciable cost 应折旧成本
Depreciation 折旧；贬值
accounting for 折旧会计
accumulated 累计折旧
functional 功能性折旧
nature of 折旧的性质
physical 有形折旧
Depreciation estimates, revising 折旧估计，折旧估计的修正
Depreciation expense 折旧费
factors 折旧费用的影响因素
Depreciation for federal income tax 联邦所得税应税折旧
Depreciation methods 折旧方法
comparing 折旧方法的比较
use of 折旧方法的使用
Detective control(s) 探测性控制
Development costs, research and 开发成本，研究和开发成本
Differences 差异
permanent 永久性差异
temporary 暂时性差异
Differential analysis 差异分析
Differential analysis report 差异分析报告
discontinue an unprofitable segment 停止经营一个未盈利部门
lease or sell 出租或出售差异分析报告
make or buy 制造或购买差异分析报告
process or sell 加工或出售差异分析报告
replace equipment 设备更换差异分析报告
sell at special price 特定售价差异分析报告
Differential cost 差异成本
Differential income or loss, 差异收益或损失
Differential revenue 差异收入
Differentiation strategy 差异化战略
Direct costing 直接成本计算法
Direct labor cost budget 直接人工成本预算
Direct labor cost 直接人工成本
Direct labor rate variance 直接人工工资率差异
Direct labor time variance 直接人工工时差异
Direct labor variance relationships 直接人工差异关系
Direct labor variances 直接人工差异
reporting 直接人工差异报告
Direct materials costs 直接材料成本
Direct materials equivalent units 直接材料约当产量
Direct materials price variance 直接材料价格差异
Direct materials purchases budget 直接材料采购预算
Direct materials quantity variance 直接材料数量差异
Direct materials variance relationships 直接材料差异关系
Direct materials variances 直接材料差异
reporting 直接材料差异报告
Direct method 直接法
balance sheet and income statement data
for 直接法下资产负债表和损益表数据
cash flow from operations 经营现金流量的直接法
cash flows from operating activities 经营活动现金流量的直接法
statement of cash flows 现金流量表的直接法
work sheet 直接法工作底稿
work sheet for statement of cash flows 现金流量表直接法工作底稿
Direct write-off method 直接注销法
of accounting for uncollectibles 坏账会计处理的直接注销法
Directing 指挥
planning, and control 计划、指挥和控制
Directors, board of 董事，董事会
Discarding fixed assets 废弃固定资产
Discontinued operations 停止经营
Discount(s) 折现；贴现（息）；折扣；折价
amortizing a bond 摊销债券折价
bonds issued at 债券折价发行
purchases 进货折扣
Discount by the interest
method, amortization of 实际利率法下折价的摊销
Discount on bonds payable,
amortization of 应付债券折价，应付债券折价摊销
Discount rate 贴现率；折现率；折价率
Discounted cash flow method 现金流量贴现法
Discounting notes receivable 应付票据贴现
Dishonored note receivable 拒付应收票据
Disposal of factory overhead balance 制造费用余额处理
Disposal of fixed assets 固定资产的处置
Dissolution, partnership 解散；合伙企业的解散
Dividend(s) 股利
accounting for 股利的会计处理
cash 现金股利
cash flows used for payment of 用于支付股利的现金流量
liquidating 清算股利
stock 股票股利
Dividend yield 股利收益率
Dividends and earnings per share of common stock, 普通股股利和普通股每股收益
Dividends per share 每股股利
Dividends to cumulative preferred stock 累积优先股股利
Dividends to nonparticipating preferred stock 非参与优先股股利
Dividing income 收益划分
allowances exceed net income 津贴超过净收益的收益划分
services of partners and investment 合伙人服务和投资的收益划分
Divisional income statements 分部损益表
Divisions 分部
Donated assets 接受捐赠的资产
Doomsday ratio 终极流动比率
Double taxation 双重征税
Double-entry accounting 复式会计
Doubtful accounts expense 坏账费用
Drawee 付款人
Drawer 开票人
Drawing 提款
Driver, activity 动因，作业动因
Due date 到期日
DuPont formula 杜邦公式
E
Earnings 盈余；收益
deductions from employee 员工收入的扣减项
liability for employee 员工收入负债
recording employees 记录员工收入
retained 留存收益
Earnings per common share(EPS) 普通股每股收益
Earnings per share, income statement with 每股收益，含每股收益的损益表
Earnings per share of common stock, dividends and, 普通股每股收益，普通股股利和普通股每股收益
Earnings per share (EPS) on common stock, 普通股每股收益
Earnings record, employee's 收入记录，员工收入记录
E-commerce 电子商务
Effective interest rate method of amortization 摊销的实际利率法
Effective interest rate method 实际利率法
Effective rate of interest 实际利率
Electronic funds transfer(EFT) 电子资金转账
Elements of interna1 control 内部控制要素
Employee earnings 员工收入
deductions from 员工收入的扣减项
liability for 员工收入负债
Employee fraud 员工舞弊
Employee net pay, computing 员工工资净额，计算员工工资净额
Employee's earning record 员工收入记录
Employee's Withholding Allowance Certificate(W-4 Form) 员工代扣所得税证明
Employees 员工；雇员
Employees' earnings, recording 员工收入，员工收入记录
Employees' fringe benefits 员工福利
Employer's payroll taxes, liability for 雇主工资税，雇主工资税负债
End-of-period procedures in a periodic inventory system 定期盘存制下的期末程序
Engineering change order(ECO) 工程变更通知单
Engineering changes 工程变更
Entrepreneurs 企业家
Equipment 设备
differential analysis report-replace 设备更新差异分析报告
replace 设备更新
Equity 权益；产权；公平
owner's 所有者权益
rate earned on common stockholders' 普通股股东权益收益率
rate earned on stockholders’ 股东权益收益率
ratio of liabilities to stockholders' 负债对股东权益比率
statement of owner's 所有者权益表
stockholders' or shareholders 股东权益
Equity method 权益法
Equity reporting 权益报告
for alternate entity forms 不同实体形式的权益报告
for corporations 公司的权益报告
for limited liability corporations 有限责任公司的权益报告
for partnerships 合伙企业的权益报告
for proprietorships 独资企业的权益报告
Equity securities 权益证券
Equivalent unit(s) 约当产量
conversion 转换约当产量
cost per 单位约当产量成本
determine cost per 确定单位约当产量成本
direct materials 直接材料约当产量
materials 原材料约当产量
Equivalent units of production 产品的约当产量
calculate 计算产品约当产量
Errors 差错；误差
correction of 更正差错
discovery of 发现差错
in liquidation 清算差错
procedures for correcting 差错更正程序
Errors causing unequal trial balance 差错导致不平衡试算平衡表
Ethics 道德；伦理；职业道德
Exchange rate 汇率
currency 货币币种互换比率；货币汇率
Exchanges 交换；交易；兑换；汇兑
gains on 汇兑利得
losses on 汇兑损失
Exchanges of similar fixed assets 相似固定资产交换
review of accounting for 相似固定资产交换会计处理的回顾
summary illustration-accounting for 总结——相似固定资产交换的会计处理
Expected useful life 预期使用年限
Expenditures 支出
capital 资本性支出
revenue 收益性支出
Expense(s) 费用
accrued 应计费用
administrative or general 管理或一般费用
administrative 管理费用
cash payments for operating 现金支付的经营费用
controllable 可控费用
deferred (prepaid) 递延（预付）费用
indirect 间接费用
interest 利息费用
prepaid expense recorded initially as 预付费用初始记录为费用
selling 销售费用
standard for nonmanufacturing 非生产性费用标准
uncollectible accounts (bad debts or doubtful accounts) 坏账费用
wage 工资费用
Expenses payable, accrued 应付费用，应计应付费用
Extraordinary items 非常项目；特别项目
F
Fabrication 整形
Face amount, bonds issued at 票面金额；面额，债券按面额发行
Face amount of bonds, present value 债券面额，债券面额现值
Factor 代理人；要素
Factoring （应收账款）融通
Factory burden 制造费用
Factory labor 工厂人工
Factory overhead 制造费用
allocating 分配制造费用
assigning to jobs 将制造费用分配到各个批量
overapplied or overabsorbed 制造费用过度分配或过度吸收
Factory overhead balance, disposal of 制造费用余额，制造费用余额处理
Factory overhead cost 制造费用
Factory overhead cost budget, 制造费用预算
indicating standard factory overhead rate 制造费用预算标示标准制造费用率
Factory overhead cost variance report 制造费用差异报告
Factory overhead flexible budget 制造费用弹性预算
Factory overhead rate, predetermined 制造费用率，预定制造费用分配率
Factory overhead to work in process, applying 在产品制造费用，分配在产品制造费用
Factory overhead variances, 制造费用差异
reporting 制造费用差异报告
Fair Labor Standards Act 公平劳动标准法
Federal income tax, depreciation for 联邦所得税，联邦所得税应税折旧
Federal Insurance Contributions Act(FICA)- 联邦社会保险法案
Federal unemployment compensation tax 联邦失业补偿税
Federal Unemployment Tax Act(FUTA) 联邦失业保险税法案
Federal Wage and Hour Law 联邦工资与工时法
Fee, protest 费用，拒付费用
Feedback 反馈
Fees earned on account 应收服务收费
Fees earned 服务收费
FICA tax 联邦社会保险税
FIFO. See First-in, first-out 先进先出法
Financial accounting 财务会计
differences between managerial and 管理会计与财务会计的区别
Financial accounting and managerial accounting 财务会计与管理会计
Financial Accounting Standards Board (FASB) 财务会计准则委员会
Financial analysis, and interpretation 财务分析，财务分析与解释
Financial statement(s) 财务报表
consolidated 合并财务报表
effect of inventory costing methods on 存货成本计算方法对财务报表的影响
effect of inventory errors on 存货差错对财务报表的影响
for a merchandising business 商业企业财务报表
prepared from work sheet 从工作底稿准备编制财务报表
Financing activities 筹资活动
cash flows from 筹资活动现金流量
net cash flow provided by 筹资活动产生的净现金流量
net cash flow used for 筹资活动使用的净现金流量
noncash investing and 非货币性投资和筹资活动
Financing plans, effect of alternative 筹资计划，可选择筹资计划的效果
Finished goods 产成品；完工产品
Finished goods inventory 产成品存货；完工产品存货
Finished goods ledger account 完工产品分类账户
Finished goods ledger 完工产品分类账
Firms, underwriting 厂商，证券包销商；保险商
First-in, first-out (fifo) flow 先进先出流转
First-in, first-out(fifo) method 先进先出法
First-in, first-out flow of costs 先进先出成本流转
First-in, first-out method 先进先出法
use of 先进先出法的运用
Fisca1 year 会计年度；财政年度
Fixed asset components 固定资产组成
Fixed asset impairment 固定资产减值
Fixed assets 固定资产
as a percent of total assets 固定资产占总资产的百分比
cost of 固定资产成本
costs of acquiring 固定资产获取成本
discarding 废弃的固定资产
disposal of 固定资产的处置
exchanging similar 交换相似的固定资产
financial reporting for 固定资产财务报告
internal control of 固定资产的内部控制
leasing 租赁固定资产
nature of 固定资产的性质
ratio to long-term liabilities 固定资产对长期负债比率
review of accounting for exchanges of similar 相似固定资产交换会计处理的回顾
selling 出售固定资产
stages of acquiring 固定资产获取阶段
summary illustration-accounting for exchanges of similar 总结——相似固定资产交换的会计处理
Fixed assets and intangible assets in the
balance sheet 资产负债表中的固定资产和无形资产
Fixed assets project stages 固定资产计划阶段
Fixed assets to long-term liabilities, ratio of 固定资产对长期负债，固定资产对长期负债比率
Fixed charge coverage ratio 固定费用偿付能力比率
Fixed costs 固定成本
effect of changes in 固定成本变动的影响
Fixed costs graphs 固定成本图
Fixed factory overhead volume variance 固定制造费用产量差异
Fixed overhead volume variance, graph of 固定制造费用产量差异，固定制造费用产量差异图
Flexible and static budgets 弹性预算和固定预算
Flexible budget 弹性预算
factory overhead 制造费用弹性预算
Flow of costs 成本流转
first-in, first-out 先进先出成本流转
last-in, first-out 后进先出成本流转
Flow of manufacturing costs, 制造成本流转
FOB (free on board) destination 目的地交货
FOB (free on board) shipping point 装运地交货
Foreign currency transactions 外币业务
Fraud, employee 欺诈；舞弊，员工舞弊
Free cash flow 自由现金流量
Fringe benefits 额外福利；福利
employees' 员工福利
Functional depreciation 功能性折旧
Fund, sinking 基金，偿债基金
Future value 未来价值；终值
G
Gain, on realization 利得，变现利得
Gain on sale of land 土地出售利得
Gain or loss, unrealized holding 利得或损失，未实现持有利得或损失
Gains and losses 利得和损失
realized currency exchange 已实现货币汇兑利得和损失
unrealized currency exchange 未实现货币汇兑利得和损失
Gains on exchanges 交换利得
General journal 普通日记账
General ledger 总分类账
Generally accepted accounting principles (GAAP) 公认会计原则
Goal conflict 目标冲突
Goal conflicts 目标冲突
Goods, finished 产品；货物，产成品；完工产品
Goods sold, cost of 产品销售，产品销售成本
Goodwill 商誉
Governments 政府
Graph of fixed overhead volume variance 固定制造费用产量差异图
Graphic approach to cost-volume-profit analysis 本－量－利分析的图解方法
Graphs 图表
fixed cost 固定成本图
variable cost 变动成本图
Gross pay 工资总额
Gross profit 毛利
Gross profit method 毛利法
estimating inventory by 用毛利法估计存货
Gross profit method of estimating inventories 存货估计的毛利法
Growth investing 增长投资
Growth phase 增长期
H
Held-to-maturity securities 持有至到期证券
High-low method 高低点法
Horizontal analysis 水平分析
comparative balance sheet 比较资产负债表水平分析
comparative income statement 比较损益表水平分析
comparative retained earnings statement 比较留存收益表水平分析
comparative schedule of current assets 比较流动资产明细表水平分析
of income statement 损益表水平分析
I
Ideal standards 理想标准
Illusory profits 非法利润
Impairment, fixed asset 减值，固定资产减值
In arrears 拖欠
In-and-out cards 工时卡
Income 收益；收入
comprehensive 综合收益；全面收益
dividing 分部收益
net 净收益
participation in 参与分配收益
residual 剩余收益
statement of, and comprehensive 收益报表，全面收益表
taxable 所得税
Income (loss) by product 产品收益（亏损）
Income from operations 营业利润
to total assets, rate of 营业利润对总资产，营业利润对总资产比率
Income investing 收益投资
Income or loss, differential 收益或损失，差别收益或差别损失
Income statement(s) 损益表；收益表；利润表
absorption costing 完全成本法下的损益表
budgeted 预计损益表
common-size 通用损益表
contribution margin 贡献毛益损益表
divisional 分部损益表
horizontal analysis of 损益表水平分析
horizontal analysis, comparative 损益表水平分析，比较损益表水平分析
multiple-step 多步式损益表
negotiated transfer price 协议转移价格损益表
no transfers between divisions 无分部间转移损益表
single-step 单步式损益表
unusual items affecting the 影响损益表的非经常性项目
unusual items in 损益表中的非经常性项目
variable costing 变动成本法下的损益表
variances from standards in 损益表中的标准差异
vertical analysis of 损益表垂直分析
vertical analysis, comparative 损益表垂直分析，比较损益表垂直分析
Income statement accounts 损益表账户
Income statement and balance sheet columns 损益表和资产负债表栏目
Income statement budgets 损益表预算
Income statement data for direct method, balance sheet and 直接法损益表数据，直接法资产负债表和损益表数据
Income statement of Goodwell Printers 如意印刷公司损益表
Income statement with earnings per share 含每股收益的损益表
Income Summary 收益汇总
Income tax(es) 所得税
allocating 分配所得税
cash payments for 为所得税支付现金
corporate 公司所得税
depreciation for federal 联邦所得税应税折旧
payment of 支付所得税
Income taxes payable 应付所得税
Incorporation 设立；登记；注册
application of 公司设立申请
articles of 公司章程
Indenture 契约；合约
bond 债券契约
trust 信托契约
Independent accountants 独立会计师
Independent Auditors' Report 独立审计报告
Index, present value 指数；索引，现值指数
Indirect expenses 间接费用
Indirect labor 间接人工
Indirect materials 间接材料
Indirect method 间接法
adjustments to net income 间接法调整至净利润
cash flow from operations 经营现金流量的间接法
cash flows from operating activities 经营活动现金流量的间接法
statement of cash flows 现金流量表的间接法
work sheet 间接法工作底稿
work sheet for statement of cash flows 现金流量表间接法工作底稿
Inflation 通货膨胀
Information 信息
Initial public offering (IPO), 首次公开招股；股票首次发行
Inspections, quality control 检查，质量控制检查
Installments 分期付款
Intangible assets 无形资产
financial reporting for 无形资产财务报告
Intangible assets in the balance sheet, fixed assets and 资产负债表中的无形资产，资产负债表中的固定资产和无形资产
Interest 利息；股权；份额
minority 少数股权
present value of $1 at compound 1美元的复利现值
present value of annuity of $1 al compound 1美元年金的复利现值
purchasing in a partnership 购买合伙份额
Interest (bond investments) 利息（债券投资）
Interest expense 利息费用
Interest method 实际利率法
amortization of discount by 实际利率法下折价的摊销
amortization of premium by 实际利率法下溢价的摊销
Interest revenue 利息收入
Internal Audit Division 内部审计部门
Internal control(s) 内部控制
elements of 内部控制要素
for payroll systems 工资系统内部控制
objectives of 内部控制目标
of cash payments 现金付款内部控制
of fixed assets 固定资产的内部控制
of inventories 存货内部控制
of receivables 应收款项内部控制
problems, clues to 内部控制问题，内部控制问题线索
procedures 内部控制程序
Internal rate of return method 内部回报率；内含回报率
Internal revenue code 美国国内税收法典
Interpretation, and financial analysis 解释，财务分析与解释
Inventory(ies) 存货
determining by the retail method 用零售价格法确定存货
estimating by gross profit method 用毛利法估计存货
finished goods 产成品存货
gross profit method of 存货的毛利法
estimating 估计存货
internal control of 存货内部控制
materials 材料存货
merchandise 商品存货
number of days' sales in 存货销售周期
physical 实地盘点
raw materials 原材料存货
work in process 在产品存货
Inventory analysis 存货分析
Inventory at lower of cost or market, determining 成本与市价孰低法计价的存货，成本与市价孰低法确定存货
Inventory cost flow assumption 存货成本流转假设
Inventory cost, estimating 存货成本，估计存货成本
Inventory costing, retail method of 存货成本计算，存货成本计算的零售价格法
Inventory costing methods 存货成本计算方法
comparing 比较存货成本计算方法
on financial statements, effect of, 财务报表中存货成本计算方法，存货成本计算方法对财务报表的影响
under a periodic inventory system 定期盘存制下的存货成本计算方法
under a perpetual inventory system 永续盘存制下的存货成本计算方法
Inventory errors on financial statements, effect of 财务报表中的存货差错，存货差错对财务报表的影响
Inventory ledger 存货分类账
Inventory profits 存货利润
Inventory shortage 存货短缺
Inventory shrinkage 存货损耗
Inventory system(s) 盘存制度
periodic 定期盘存制
computerized perpetual 电算化永续盘存制
Inventory turnover 存货周转率；存货周转次数
Investing 投资
growth 增长投资
income 投资收益
technical 技术投资
value 价值投资
Investing activities 投资活动
cash flows from 投资活动现金流量
net cash flow provided by 投资活动产生的净现金流量
net cash flow used for 投资活动使用的净现金流量
Investing and financing activities, noncash 投资和筹资活动，非货币性投资和筹资活动
Investing strategies 投资策略
Investment(s) 投资
accounting for bond 债券投资的会计处理
lease versus capital 租赁与资本投资
on the balance sheet, temporary 资产负债表中的投资，资产负债表中的临时性投资
rate of return on 投资回报率
shareholders' 股东投资
temporary 临时性投资
Investment analysis 投资分析
capital 资本性投资分析
factors that complicate capital 使资本投资复杂化的因素
nature of capital 资本投资的性质
Investment banks 投资银行
Investment center(s), 投资中心
responsibility accounting for 投资中心责任会计
Investment proposals, methods of evaluating capital 投资方案，评价资本投资方案的方法
Investment turnover 投资周转率
Investments in bonds 债券投资
Investments in stocks 股票投资
accounting for 股票投资的会计处理
long-term 长期股票投资
sale of 出售股票投资
short-term 短期股票投资
Invoice(s) 发票
create form 新建发票格式
Item, edit form 项目，编辑项目格式
J
JIT. See Just-in-time processing 适时加工制
Job cost sheets 分批成本计算单
and the work in process
controlling account 分批成本计算单和在产品控制账户
comparing data from 分批成本计算单中的比较数据
Job order and process cost systems compared 分批成本计算法和分步成本计算法的比较
Job order cost system(s) 分批成本计算法
for manufacturing businesses 制造企业的分批成本计算法
for professional service businesses 专业服务企业的分批成本计算法
Job order costing 分批（订单）成本计算
and process costing, comparing 分批成本计算和分步成本计算，比较分批成本计算和分步成本计算
for decision making 利用分批成本计算法进行决策
Job shops 批量生产企业
Journal(s) 日记账
cash payments 现金付款日记账
cash receipts 现金收款日记账
general 普通日记账
modified special 调整的专用日记账
purchases 进货日记账
revenue 收入日记账
sales 销货日记账
special 专用日记账
two-column 双栏式日记账
Journal and ledger 日记账和分类账
Journal entries for a process cost system 分步成本计算法下的日记账分录
Journa1 entry 日记账分录
Journalizing 编制分录
closing entries 编制结账分录
Junk bonds 低级债券；垃圾债券
Just-in-time processing (JIT) 适时加工制
Just-in-time production line 适时生产线
L
Labor 工人；人工
factory 工厂人工
indirect 间接人工
Labor cost, direct 人工成本，直接人工成本
Labor information and cost flows 人工信息与成本流转
Labor rate variance, direct 人工工资率差异，直接人工工资率差异
Labor time variance, direct 人工工时差异，直接人工工时差异
Labor variance relationships, direct 人工差异关系，直接人工差异关系
Labor variances 人工差异
direct 直接人工差异
reporting direct 直接人工差异报告
Land 土地
gain on sale of 土地出售收益
Last-in, first-out (lifo) method 后进先出法
use of 使用后进先出法
Last-in, first-out flow of costs 后进先出法下的成本流动
Lease 出租；租赁
capital 融资租赁
operating 经营性租赁
Lease or sell 出租或出售
differential analysis report 出租或出售的差异分析报告
Lease versus capital investment 租赁与资本性投资
Leasing fixed assets 租赁固定资产
Ledger(s) 分类账
accounts payable subsidiary or creditors 应付账款明细账或债权人分类账
accounts receivable subsidiary or customers 应收账款明细账或客户分类账
additional subsidiary 附加明细分类账
finished goods or stock 产成品或存货分类账
general 总分类账
general and subsidiary 总分类账和明细分类账
inventory 存货
journal and 日记账和分类账
materials 材料分类账
revenue journal postings 收入日记账
stockholders 股东分类账
subsidiary 明细分类账
Ledger account, finished goods 分类账账户，产成品分类账账户
Ledger with adjusting entries 有调整分录的分类账
Legal capital 法定资本
Lessee 承租人
Lessor 出租人
Leverage 杠杆收益
operating 经营杠杆
Liability(ies) 负债
accounting treatments of contingent 或有负债会计处理
accrued 应计负债
contingent 或有负债
current 流动负债
for employee earnings 员工收入负债
for employer’s payroll taxes 雇主工资税负债
limited 有限责任
long-term 长期负债
nature of current 流动负债的性质
ratio of fixed assets to long-term 固定资产对长期负债比率
to stockholders’ equity, ratio of 负债对股东权益比率
unearned revenues recorded initially as 预收收入初始记录为负债
Life cycle 生命周期
business 经营生命周期
of a business 企业生命周期
Limited liability 有限责任
Limited liability corporation(s) (LLC) 有限责任公司
accounting for 有限责任公司的会计处理
equity reporting for 有限责任公司的权益报告
Limited life 有限寿命
Limited partnership 有限合伙
Line department 直线部门
Line of credit 授信额度
Liquidating dividend 清算股利
Liquidating partnerships 合伙企业的清算
Liquidation 清算
errors in 清算差错
statement of partnership 合伙企业清算表
Long-term debt, current portion of 长期债务，一年内到期的长期债务
Long-term investments in stocks 长期股权投资
Long-term liabilities 长期负债
ratio of fixed assets to 固定资产对长期负债比率
Loss(es) 损失
differential income or 差异损益
net 净亏损
on exchanges 外币兑换损失
on realization 变现损失
realized currency exchange gains and 已实现的货币汇兑利得与损失
unrealized currency exchange gains and 未实现的货币汇兑利得与损失
unrealized holding gain or 未实现持有利得或损失
Low-cost strategy 低成本战略
Lower of cost or market, determining inventory at 成本与市价孰低，成本与市价孰低法决定存货
Lower-of-cost-or-market(LCM) method 成本与市价孰低法
M
Make or buy 制造或外购
differential analysis report 制造或外购差异分析报告
Maker 承兑人
Management accountant 管理会计人员
in the organization 组织中的管理会计人员
Management Discussion and Analysis(MDA) 管理层讨论与分析
Management’s philosophy 管理哲学
Managerial accounting 管理会计
financial accounting and 财务会计和管理会计
Managerial and financial accounting 管理会计和财务会计
differences between 管理会计和财务会计的区别
Managers 管理者
Manual accounting system(s) 手工会计系统
Manufacturer(s) 制造企业
cost flows for a process 分步制造企业的成本流转
physical flows and cost flows for a process 分步制造企业的实物流转和成本流转
physical flows for a process 分步制造企业的实物流转
process 分步制造企业
Manufacturing business(es) 制造企业
job order cost systems 制造企业的分批成本计算法
Manufacturing cells 制造单元
Manufacturing cost terms 制造成本概念
Manufacturing costs 制造成本
flow of 制造成本流转
for Goodwell Printers, flow of 如意印刷公司制造成本，如意印刷公司制造成本流转
schedule of payments for 制造成本付款明细表
Manufacturing margin 制造毛益
Manufacturing overhead 制造费用
Margin 边际
manufacturing 制造毛益
profit 边际利润
Margin of safety 安全边际
Market price approach 市场价格法
Market rate 市场利率
Marketable securities 有价证券
Markup 加成；成本加成
Master budget 总预算；全面预算
Matching concept 配比概念
Matching principle 配比原则
Materiality concept 重要性概念
Materials 材料
indirect 间接材料
Materials costs, direct, 材料成本，直接材料成本
Materials equivalent units 材料约当产量
direct 直接材料约当产量
Materials information and cost flows 材料信息和成本流转
Materials inventory 材料存货
Materials ledger 材料分类账
Materials price variance, direct 材料价格变动，直接材料价格变动
Materials quantity variance, direct 材料数量变动，直接材料数量变动
Materials requisitions 领料单
Materials variance relationships, direct 材料差异关系，直接材料差异关系
Materials variances 材料差异
direct 直接材料差异
reporting direct 报告直接材料差异
Mature phase 成熟阶段
Maturity date 到期日
Maturity value 到期值
Measures 计量；衡量
nonfinancial performance 非财务业绩横量
other analytical 其他分析性衡量
security 安全衡量
Medicare 医疗保险
Members' equity, statement of 成员权益，成员权益报表
Memorandum balance 备注余额
Merchandise, cash payment for 商品，为商品支付现金
Merchandise available for sale 可供销售的商品
Merchandise inventory 商品存货
Merchandise inventory on the balance sheet 资产负债表中的商品存货
presentation of 商品存货在资产负债表中的列示
Merchandise inventory shrinkage 商品存货损耗
Merchandise transactions 商品交易
in a periodic inventory system 定期盘存制下的商品交易
illustration of accounting for 商品交易会计介绍
Merchandisers, accounting systems for 商人；商号，商号会计制度
Merchandising business(es) 商业企业
cash payments journal for 商业企业现金付款日记账
cash receipts journal for, 商业企业现金收款日记账
chart of accounts for a, 商业企业会计科目表
financial statements for a 商业企业财务报表
nature of 商业企业的性质
period inventory systems for 商业企业定期盘存制
purchases journal for a 商业企业采购日记账
sales journal for a 商业企业销货日记账
statement of owner's equity 商业企业所有者权益表
the accounting cycle for a 商业企业会计循环
work sheet and adjusting and
closing entries for 商业企业工作底稿和调整及结账分录
work sheet for 商业企业工作底稿
Merger 吸收合并；兼并
Mergers and consolidations 吸收合并与创立合并
Minority interest 少数股权
Mixed cost(s) 混合成本
Monitoring 监控
Multiple-step income statement 多步式损益表
Mutual agency 相互代理
N
Natural business year 自然营业年度
Natural resources 自然资源
Negotiated price approach, 协议价格法
Negotiated transfer price, income statements 协议转移价格，协议转移价格损益表
Net book value 账面净值
Net cash flow 净现金流量
provided by financing activities 筹资活动产生的净现金流量
provided by investing activities 投资活动产生的净现金流量
used for financing activities 筹资活动使用的净现金流量
used for investing activities 投资活动使用的净现金流量
Net income 净利润；净收益
indirect method, adjustment to 直接法调整到净收益
Net loss 净亏损
Net pay 工资净额
computing employee 计算员工工资净额
Net present value analysis at 12% 回报率为12％的净现值分析
Net present value analysis 净现值分析
Net present value method 净现值法
Net profit 净利润
Net realizable value 可变现净值
valuation at 评估可变现净值
Net sales 销售净额
Net sales to assets, ratio of 总资产周转率
Nominal accounts 虚账户
Noncash investing and financing activities 非现金投资和筹资活动
Nonfinancial performance measures 非财务业绩横量
Nonmanufacturing expenses, standards for 非生产性费用，非生产性费用标准
Nonparticipating preferred stock 非参与优先股
dividends to 非参与优先股股利
Nonpublic corporations 非公众公司
Nontaxable entity 非纳税主体；非纳税实体
No-par stock 无面值股票
Normal balances of accounts 账户的正常余额
Normal standards 正常标准
Notes payable, short-term 应付票据，短期应付票据
Notes receivable 应收票据
accounting for 应收票据的会计处理
characteristics of 应收票据的特点
discounting 应收票据贴现
Number of days' sales in inventory 存货销售周期
Number of days' sales in receivables 应收账款周转天数
Number of times preferred dividends are earned 优先股股利保障倍数
Number of times the interest charges are earned 利息保障倍数
O
Objectivity concept 客观性概念
Old age, survivors, and disability insurance(OASDI) 老年鳏寡残疾生活保险
Operating activities 经营活动
cash flows from 经营活动现金流量
direct method, cash flows from 经营活动现金流量的直接法
indirect method, cash flows from 经营活动现金流量的间接法
reporting cash flows from 报告经营活动现金流量
Operating agreement 经营协议
Operating cycle 经营循环
Operating expenses, cash payments for, 经营费用，现金支付的经营费用
Operating lease 经营性租赁
Operating leverage 经营杠杆
Operating style 经营风格
Operations 经营
centralized and decentralized 集权和分权经营
discontinued 停止经营
income from 营业利润
Opportunity cost 机会成本
Organization, management accountant in 组织，组织中的管理会计人员
Organization forms, characteristics of 组织形式，组织形式的特点
Organizational structure 组织结构
of a corporation 公司的组织结构
Other comprehensive income, accumulated 其他全面收益，累计其他全面收益
Other comprehensive income items 其他全面收益项目
Other expense 其他费用
Other income and expense 其他收入和费用
Other income 其他收入
Other receivables 其他应收款
Outstanding stock 流通在外的股票
Overabsorbed factory overhead 制造费用过度吸收
Overapplied factory overhead 制造费用过度分配
Overhead 制造费用；间接费用
allocating factory 分配制造费用
assigning factory to jobs 将制造费用分配到各个批量
manufacturing 制造费用
overapplied or overabsorbed factory 制造费用过度分配
Overhead balance, disposal of factory 间接费用余额，制造费用余额处理
Overhead cost, factory 间接费用成本，制造费用成本
Overhead cost budget, factory 间接费用成本预算，制造费用成本预算
Overhead cost variance report, factory 间接费用差异报告，制造费用差异报告
Overhead flexible budget, factory 间接费用弹性预算，制造费用弹性预算
Overhead rate, predetermined factory 间接费用分配率，预定制造费用分配率
Overhead variances 间接费用差异
factory 制造费用差异
reporting factory 制造费用差异报告
Overhead volume variance 间接费用产量差异
fixed factory 固定制造费用产量差异
graph of fixed 固定制造费用产量差异图
Owner, withdrawals by 所有者；业主，业主提款
Owner's equity 所有者权益；业主权益
effects of transactions on 所有者权益事项的影响
statement of 所有者权益表
Owners 所有者；业主
P
P/E ratio 价格收益比率；市盈率
Paid-in capital 实缴资本
sources of 实缴资本的来源
Par value method 面值法
Par 面值
Parent company 母公司
Participating preferred stock 参与分红优先股
Participation in income 参与分配收益
Partner{s) 合伙人
admitting a 加入合伙人
death of a 合伙人死亡
services of 合伙人的服务
withdrawal of a 合伙人退出
Partner bonuses 合伙人奖金
Partnership(s) 合伙关系；合伙企业
accounting for, 合伙企业的会计处理
articles of 合伙企业章程
contributing assets 向合伙企业投入资产
equity reporting for 合伙企业的权益报告
forming a 设立合伙企业
limited 有限合伙
liquidating 合伙企业的清算
purchasing an interest in 购买合伙份额
statement of liquid 合伙企业清算表
Partnership agreement 合伙契约
Partnership dissolution 合伙企业的解散
Partnership equity, statement of 合伙企业权益；合伙企业权益表
Partnership property, coownership of 合伙财产，合伙财产的共同所有权
Patents 专利；专利权
Pay 支付；工资；薪金
computing employee net 计算员工工资净额
gross 工资总额
net 工资净额
take-home 实得工资
vacation 假期工资
Payee 收款人
Payment of income taxes 支付所得税
Payroll 工资
Payroll accounting department charge 工资会计部门费用
Payroll and payroll taxes, accounting systems for 工资和工资税，工资和工资税会计系统
Payroll checks 工资支票
Payroll distribution 工资分配
Payroll register 工资登记表
Payroll system diagram 工资系统的图表
Payroll systems 工资系统
flow of data in 工资系统的数据流程
internal controls for 工资系统内部控制
Payroll taxes 工资税
liability for employer's 雇主工资税负债
recording and paying, 记录和支付工资税
Pension 养老金；退休金
postretirement benefits other than 养老金以外的退休福利
Performance measures, nonfinancial 业绩衡量，非财务业绩衡量
Period costs 期间成本
Periodic bond interest payments, present value of 定期债券利息支付，定期债券利息支付的现值
Periodic inventory system(s) 定期盘存制
chart of accounts for 定期盘存制下的会计科目表
chart of accounts 定期盘存制会计科目表
end-of-period procedures in 定期盘存制下的期末程序
for merchandising businesses 商业企业定期盘存制
inventory costing methods under 定期盘存制下的存货成本计算方法
merchandise transactions in 定期盘存制下的商品交易
work sheet 定期盘存制工作底稿
Periodic method 定期盘存制
Permanent differences 永久性差异
Perpetual inventory account(fifo) 永续盘存账户（先进先出法）
Perpetual inventory account(lifo) 永续盘存账户（后进先出法）
Perpetual inventory systems, computerized 永续盘存制，电算化永续盘存系统
Perpetual method 永续盘存制
Personnel policies 人事政策
Petty cash fund 备用金
Petty cash receipt 备用金收据
Phase 阶段
decline 下降期
growth 增长期
mature 成熟期
start-up 启动期
Physical depreciation 有形折旧
Physical flows and cost flows for a process manufacturer 分步制造企业的实物流转和成本流转
Physical flows for a process manufacturer 分步制造企业的实物流转
Physical inventory 实地盘存
Planning 计划
directing, and control, 计划，指导与控制,
Plant assets 厂房设备资产
Post-closing trial balance 结账后试算平衡表
Posting closing entries 过账结账分录
Posting 过账
Postings 过账
cash payments journal and 现金支付日记账和过账
purchases journal and 采购日记账和过账
to ledgers, revenue journal 过入分类账，收入日记账过入分类账
Postretirement benefits 退休福利
other than pensions 养老金以外的退休福利
Predetermined factory overhead rate 预定制造费用分配率
Preferential rights, other 优先权；其他优先权
Preferred stock 优先股
cumulative 累积优先股
dividends to cumulative 累积优先股股利
dividends to nonparticipating 非参与优先股股利
nonparticipating 非参与优先股
participating 参与分红优先股
Premium 溢价
amortizing a bond 摊销债券溢价
bonds issued at 债券溢价发行
Premium by the interest method, amortization of 实际利率法下溢价的摊销
Premium on bonds payable, amortization of 应付债券溢价，应付债券溢价摊销
Premium on stock 股本溢价
Prepaid expense(s) 预付费用
recorded initially as assets 预付费用初始确认为资产
recorded initially as expense 预付费用初始确认为费用
Prepaid insurance 预付保险费
Present value 现值
methods that ignore 忽略现值法
Present value concepts 现值概念
Present value index 现值指数
Present value methods 现值法
Present value of 现值
$1 at compound interest 1美元的复利现值
$1 table, partial 部分1美元现值表
Present value of 现值
an amount 一定金额的现值
an annuity table, partial 年金现值表，部分年金现值表
an annuity 年金现值
annuity of $1 at compound interest 1美元年金的复利现值
the face amount of bonds 债券面值的现值
the periodic bond interest payments 定期支付的债券利息的现值
Present-value concept 现值概念
Preventive controls 预防性控制
Price(s) 价格
accept business at a special 以一个特殊价格接受交易
commonly used transfer 一般转移价格
differential analysis report-sell at special 特定售价差异分析报告
setting normal product selling 设定正常产品销售价格
transfer 转移价格
Price approach 价格方法
cost 成本价格法
market 市场价格法
negotiated 协议价格法
Price levels, changes in 价格水平，价格水平变动
Price variance, direct materials 价格差异，直接材料价格差异
Price--earnings (P/E) ratio, 价格收益比率；市盈率
Pricing under production bottlenecks, product profitability and 生产瓶颈下的产品定价，生产瓶颈下的产品获利能力和产品定价
Principal 本金
Principle, matching 原则，配比原则
Printing operations of Good- well Printers, textbook 如意印刷公司的印刷业务，如意印刷公司的教科书印刷业务
Prior period adjustments 前期调整
Private accounting 内部会计；私营企业会计
Private corporations 私有公司
Proceeds 收益；贴现净额；实得余额；所得款项
Process 过程；流程；工序；步骤
Process and job order cost systems compared 分步成本计算法和分批成本计算法的比较
Process cost system 分步成本计算法
journal entries for 分步成本计算法下的日记账分录
Process costing, comparing job order costing and 分步成本计算；比较分批成本计算和分步成本计算
Process manufacturer(s) cost flows for 分步制造企业的成本流转
physical flows and cost flows for 分步制造企业的实物流转和成本流转
physical flows for , 分步制造企业的实物流转
Process or sell 加工或销售
differential analysis report 加工或销售差异分析报告
Processing methods 分步法
Product 产品
discontinue a segment or 停止经营分部或产品
income (loss) by 产品收益（亏损）
Product cost calculations, activity base 产品成本计算，作业基础产品成本计算
Product cost concept 产品成本概念
Product costs 产品成本
Product life-cycle management(PLM) 产品生命周期管理
Product pricing under production bottlenecks 生产瓶颈下的产品定价
Product profitability and pricing under production bottlenecks 生产瓶颈下的产品获利能力和产品定价
Product profitability under production bottlenecks, 生产瓶颈下的产品获利能力
Product selling prices, setting normal 产品销售价格，设定正常产品销售价格
Production 产量；生产
calculate equivalent units of 计算约当产量
equivalent units of 约当产量
Production bottlenecks 生产瓶颈
product pricing under 生产瓶颈下的产品定价
product profitability under 生产瓶颈下的产品获利能力
Production budget 生产预算
Production line 生产线
just-in-time 适时生产线
traditional 传统生产线
Production report 生产报告
cost of 生产报告的成本
FIFO, cost of 先进先出法生产报告，先进先出法生产报告的成本
Profit(s) 利润
gross 毛利
illusory 虚假利润
inventory 存货利润
net 净利润
target 目标利润
Profit center(s) 利润中心
responsibility accounting for 利润中心责任会计
Profit center reporting 利润中心报告
Profit margin 销售利润率
Profitability 获利能力；利润率
Profitability analysis 获利能力分析
Profit-volume chart 利润－产量图
original and revised 原始的和修订的利润－产量图
Profit-volume ratio 利润－产量率
Promissory note 承兑票据
Property, plant, and equipment 财产，厂房和设备
Proprietorship(s) 独资企业
entity reporting for 独资企业的权益报告
Protest fee 拒付通知单费用
Public accounting 公共会计
Public corporations 公众公司；股票公开发行公司
Purchase (bond investments) 购买（债券投资）
Purchase allowance 购货折让
Purchase and payment cycle 购货与付款循环
Purchase method 购买法
Purchase transactions 采购业务
Purchases allowances 购货折让
Purchases budget, direct materials 采购预算直接材料采购预算
Purchases discounts 购货折扣
Purchases journal 采购日记账
and postings 采购日记账与过账
for a merchandising business 商业企业采购日记账
Purchases on account 购货账户；采购账户
Purchases return 购货退回
Purchases returns and allowances 购货退回与折让
Q
Qualitative considerations 定性分析
Quality control inspections 质量控制检查
Quantity variance, direct materials 质量差异，直接材料质量差异
Quick assets 速动资产
Quick ratio 速动比率
R
Rate(s) 比率
activity 业务比率
contract or coupon 约定或票面利率
currency exchange 货币汇率
discount 折扣率；贴现率
predetermined factory overhead 预定制造费用分配率
service department charge 服务部门费用率
Rate earned 收益率
on common stockholders' equity 普通股股东权益收益率
on stockholders' equity, 股东权益收益率
on total assets 总资产收益率
Rate of income from operations to total assets 营业利润对总资产比率
Rate of interest, effective or market 利息率，实际利率或市场利率
Rate of return 回报率
average or accounting, 平均或会计回报率
on assets 资产回报率
on investment (ROI) 投资回报率
Rate variance, direct labor 率差异，直接人工工资率差异
Ratio 比,比率
acid-test or quick 酸性测试比率或速动比率
contribution margin or profit-volume 贡献毛益或利润－产量率
contribution margin 贡献毛益
current (working capital or bankers') 流动比率(营运资本率或银行用比率)
current 流动比率
doomsday 终极流动比率
of fixed assets to long-term liabilities 固定资产对长期负债比率
of liabilities to stockholders' equity 负债对股东权益比率
of net sales to assets 总资产周转率
price-earnings (P/E) 市盈率
quick or acid-test 速度比率或酸性测试比率
Rationing, capital 分配,资本分配
Raw materials inventory 原材料存货
Real accounts 实账户
Realization(s) 变现
gain on 变现利得
loss on 变现损失
Realized currency exchange gains and losses 已实现货币汇兑利得或损失
Receivable(s) 应收款项
account(s) 应收账款
classification of 应收款项的类型
estimating uncollectibles based on analysis of 基于应收款项分析的坏账估计
internal control of 应收款项内部控制
notes 应收票据
number of days' sales in 应收账款周转天数
on the balance sheet 资产负债表中的应收款项
other 其他应收款
trade 商业应收款项
uncollectible 坏账
Receivable functions, separating 应收款项运作，应收款项运作分解
Receiving report 收货单
Registrar 证券发行登记处；股票转让登记处
Relevant 相关的
Relevant range 相关范围
Remittance advice 汇款通知单
Rent revenue 租金收入
Report(s) 报告
budget performance 预算业绩报告
cost of production 生产成本报告
factory cost overhead variance 制造成本费用差异报告
factory overhead cost variance 制造费用成本差异报告
FIFO, cost of production 先进先出法下的生产成本报告
for cost centers, responsibility accounting 成本中心报告，成本中心责任会计报告
receiving 收货单
Report form 报告式
of balance sheet 资产负债表报告式
Requisitions, materials 需求，领料单
Research and development costs 研究和开发成本
Residual income 剩余收益
Residual value 残值；剩余价值
Resources, natural 资源,自然资源
Responsibility accounting 责任会计
for cost centers 成本中心责任会计
for investment centers. 投资中心责任会计
for profit centers 利润中心责任会计
reports for cost centers 成本中心报告
Responsibility centers 责任中心
Restrictions 限制
Restructuring charges 重组费用
Retail inventory method 零售价格法
Retail method 零售价格法
determining inventory by 用零售价格法确定存货
of inventory costing 存货成本计算的零售价格法
Retailers' sources of cash 零售商的现金来源
Retained earnings 留存收益
reporting 留存收益报告
Retained earnings statement 留存收益表
horizontal analysis, comparative 留存收益表水平分析,比较留存收益表水平分析
Return, purchase 退回，购货退回
Revaluation, of assets 重估，资产重估
Revenue(s) 收入
accrued 应计收入
controllable 可控收入
deferred or unearned 递延收入或预收收入
differential 差别收入
interest 利息收入
rent 租金收入
unearned revenues recorded initially as 预收收入初始记录收入
unearned 预收收入
Revenue and collection cycle 收入与收款循环
Revenue expenditures 收益性支出
capital and 资本性支出与收益性支出
Revenue journal 收入日记账
Revenue journal postings to ledgers 从收入日记账过到分类账
Revenue recognition concept 收入确认概念
Reversing entries for deferrals 递延收入或费用的转回分录
Reversing entry 转回分录
Rights, other preferential 权利,其他优先权
Risk assessment 风险评估
S
S corporation
Safety, margin of 安全，安全边际
Salary 薪水
Sale (bond investments) 销售(债券投资)
Sale of investments in stocks 股权投资的出售
Sale of land, gain on 土地销售，土地销售利得
Sales 销售；销售收入
estimating uncollectibles based on 基于销售收入估计坏账
schedule of collections from 销售收款明细表
Sales allowance 销售折让
Sales budget 销售预算
Sales discounts 销售折扣
Sales journal 销售日记账
for a merchandising business 商业企业销售日记账
Sales mix 销售组合
Sales mix considerations 销售组合决策
Sales on account 应收销售收入；赊销收入
Sales return 销售退回
Sales returns and allowances 销售退回与折让
Sales taxes 销售税；营业税
Sales transactions 销售交易
Salvage value 残值
Sarbanes-Oxley Act 萨班斯-奥克利斯法案
Scorecard, balanced 记分卡，平衡记分卡
Scrap value 废料价值
Securities 证券
available-for-sale 可供出售证券
equity 权益证券
held-to-maturity 持有至到期日证券
marketable 有价证券
trading 交易证券
Security measures 安全衡量
Segment, discontinue an unprofitable, differential analysis report 分部，停止经营一个未盈利的部门，分部差异分析报告
Segment or product, discontinue 分部或产品，停止经营分部或产品
Sell 出售
differential analysis report-process or 加工或出售差异分析报告
lease or 出租或出售
process or 加工或出售
Sell at special price, differential analysis report 特殊价格出售，特殊价格出售差异分析报告
Sell or lease, differential analysis report 出售或出租，出租或出租差异分析报告
Selling and administrative expenses budget 销售和管理费用预算
Selling expenses 销售费用
Selling fixed assets 出售固定资产
Selling price, effect of changes in unit 销售价格，单位产品销售价格变化的影响
Semifixed cost 半固定成本
Semivariable cost 半变动成本
Sensitivity analysis 敏感性分析
Serial bonds 分期偿付债券
Service business(es) 服务企业
flow of costs through 服务企业成本流转
job order cost systems for professional 专业服务企业分批成本制度
Service department charge rate 服务部门费用率
Service department charges 服务部门费用
Service departments 服务部门
Services, of partners 服务，合伙人服务
Setup 设置
Shareholders 股东
Shareholders' equity 股东权益
Shareholders' investment 股东投资
Short-term investments in stocks 短期股票投资
Short-term notes payable 短期应付票据
Signature card 印签卡
Single-step income statement 单步式损益表
Sinking fund 偿债基金
Slide 滑位
Social security 社会保障
Solvency 偿债能力
Solvency analysis 偿债能力分析
Special journals 专用日记账
modified 调整的专用日记账
Specialized accounting fields 专门会计领域
Specific identification method 个别辨认法
Staff department 参谋部门
Stakeholders of a business, accounting information and 企业的利益相关者，会计信息与企业利益相关者
Standard cost for XL jeans 特大号牛仔裤的标准成本
Standard cost systems 标准成本系统
Standard cost 标准成本
Standards 标准
currently attainable or normal 当前可实现标准或一般标准
for nonmanufacturing expenses 非生产性费用标准
in income statement, variances from 损益表中的标准，损益表中的标准差异
recording and reporting variances from 记录和报告标准差异
reviewing and revising 标准检查和修订
setting 标准制定
support and criticism of 标准的支持和批评
theoretical or ideal 理论或理想标准
types of 标准的类型
Start-up phase 启动阶段
State unemployment compensation tax 州失业补偿税
State Unemployment Tax Acts(SUTA) 州失业税法
Stated value 设定价值
Statement(s) 报表；公告
common-size 通用报表
consolidated financial 合并财务报表
financial 财务报表
income 损益表
Statement of account 对账单
Statement of cash flows 现金流量表
direct method 现金流量表的直接法
direct method, work sheet for 现金流量表直接法的工作底稿
indirect method 现金流量表的间接法
indirect method, work sheet for 现金流量表间接法的工作底稿
preparing 现金流量表编制准备
work sheet for 现金流量表工作底稿
Statement of income and comprehensive income 收益和全面收益表
Statement of members' equity 成员权益报表
Statement of owner's equity 所有者权益表
for merchandising business 商业企业所有者权益表
Statement or partnership equity 合伙企业权益表
Statement of partnership liquidation 合伙企业清算表
Statement of stockholders' equity 股东权益表
Statements of Financial Accounting Standards 财务会计准则公告
States of incorporation, examples of corporations and their 公司注册地，公司和公司注册地举例
Static and flexible budgets 固定预算和弹性预算
Static budget 固定预算
Stock 股票
common 普通股
cumulative preferred 累积优先股
dividends to cumulative preferred 累积优先股股利
dividends to nonparticipating preferred 不参与分红优先股股利
issuing 股票的发行
nonparticipating preferred 不参与分红优先股
no-par 无面值股票
outstanding 流通在外的股票
participating preferred 参与分红优先股
preferred 优先股
premium on 股票溢价
treasury 库藏股票
Stock certificates 持股证书
Stock dividend 股票股利
Stock ledger 库存分类账
Stock split 股票分割
Stock transactions, treasury 股票交易，库藏股票交易
Stockholders 股东
Stockholders ledger 股东分类账
Stockholders' equity 股东权益
balance sheet section 资产负债表的股东权益部分
in the balance sheet 资产负债表中的股东权益
rate earned on 净资产收益率
ratio of liabilities to 负债对股东权益比率
reporting 股东权益报告
statement of 股东权益报表
Stocks 股票
accounting for investment in 股票投资的会计处理
long-term investments in 长期股票投资
sale of investments in 股票投资出售
short-term investments in 短期股票投资
Straight-line method 直线法
Strategy 策略；战略
business 经营战略
combination 混合战略
differentiation 差异化战略
low-cost 低成本战略
Subsidiary company 子公司
Subsidiary ledger(s) 明细分类账
accounts payable control and 应付账款控制和明细分类账
accounts payable 应付账款明细分类账
accounts receivable control and 应收账款控制和明细分类账
accounts receivable 应收账款明细分类账
additional 其他的明细分类账
Summarizing transactions, illustration of analyzing and 经济业务总结，举例说明分析和总结经济业务
Sum-of-the-years-digits methods 年数总和法
Sunk costs 沉没成本
Supplies 物料；辅料
Supply chain management(SCM) 供应链管理
T
T account T型账户；丁字型账户
Table 表
partial present value of $1 部分1美元现值表
partial present value of an annuity 部分年金现值表
Take-home pay 税后工资净额
Tangible assets 有形资产
Target cost concept 目标成本概念
Target costing 目标成本法
Target profit 目标利润
Tax(es) 税
accounting systems for payroll 工资税会计制度
allocating income 分配所得税
corporate income 公司所得税
FICA 联邦社会保险捐款法
income 所得税
liability for employer's payroll 雇主工资税负债
payment of income 支付所得税
recording and paying payroll 记录和支付工资税
reporting and analyzing 报告和分析税款
Tax payments, responsibility for 税收支付，税收支付责任
Taxable income 应税所得
Taxation, double 征税，双重征税
Technical investing 技术投资
Temporary accounts 临时性账户
Temporary differences 暂时性差异
Temporary investments 临时性投资
on the balance sheet 资产负债表中的临时性投资
Term bonds 定期债券
Theoretical standards 理论标准
Theory of constraints (TOC) 限制理论
Time tickets 计工单
Time value of money concept 货币时间价值概念
Time variance, direct labor 工时差异，直接人工工时差异
Time-adjusted rate of return method 时效调整回报率法
Total assets, fixed as a percent of 总资产，固定资产占总资产百分比
Total cost concept 完全成本概念
Trade discounts 商业折扣
Trade receivables 商业应收款项
Trade-in allowance 以旧换新折让
Trade-in value 以旧换新抵价
Trademark 商标
Trading securities 交易证券
Traditional analysis 传统分析
Traditional production line 传统生产线
Transactions, illustration of analyzing and summarizing 交易；经济业务；会计事项，举例说明分析和总结经济业务
Transactions register 业务登记簿
Transfer agent 过户代理人
Transfer price(s) 转移价格
commonly used 通常使用的转移价格
Transportation costs 运输费用
Transportation in 运入运费
Transportation terms 运输期间
Transposition 换位
Treasury stock 库藏股票
Treasury stock transactions 库藏股票交易
Trial balance 试算平衡；试算平衡表
adjusted 调整后试算平衡表
errors causing unequal 误差导致不平衡试算平衡表
post-closing 结账后试算平衡表
unadjusted 调整前试算平衡表
Trial balance columns 试算平衡表栏
adjusted 调整后试算平衡表栏
unadjusted 调整前试算平衡表栏
Trust indenture 信托契约
Turnover 周转率；周转次数
accounts receivable 应收账款周转率；应收账款周转次数
inventory 存货周转率；存货周转次数
investment 投资周转率
Two-column journal 两栏式日记账
U
Unadjusted trial balance 调整前试算平衡表
columns 调整前试算平衡表栏
worksheet 调整前试算平衡表工作底稿
Uncertainty 不确定性
Uncollectible accounts expense 坏账费用
Uncollectible accounts, estimate of 坏账，坏账估计
Uncollectible receivables 坏账
Uncollectibles 坏账
allowance method of accounting for 坏账会计处理的备抵法
direct write-off method of accounting for 坏账会计处理的直接注销法
estimate based on analysis of receivables 坏账分析的估计基础
estimate based on sales 销售坏账的估计基础
estimating 坏账估计
Underwriting firms 证券包销公司
Unearned rent 预收租金
Unearned revenue{s) 预收收入
recorded initially as liability 预收收入初始记录为负债
recorded initially as revenue 预收收入初始记录为收入
Unequal proposal lives 不等的方案寿命
Unit(s) 单位
allocate costs to transferred and partially
completed 将成本在转出单位和部分完工单位间进行分配
conversion equivalent 转换约当产量
cost per equivalent 单位约当产量成本
direct materials equivalent 直接材料约当产量
to be assigned costs, determine 成本分配单位，确定成本分配单位
to be costed 成本计算单位
whole 全部产量
Unit contribution margin 单位贡献毛益
Unit of measure concept 计量单位概念
Unit selling price, effect of changes of 单位售价，单位产品销售价格变动的影响
Unit variable costs, effect of changes of 单位变动成本，单位变动成本变动的影响
Units manufactured exceed units sold 制造单位超过销售单位
Units of production, calculate equivalent 产量单位，计算约当产量
Units-of-production method 产量法
Unlimited liability 无限责任
Unrealized currency exchange gains and losses 未实现货币汇兑利得和损失
Unrealized holding gain or loss 未实现持有利得或损失
Unusual items affecting the income statement 影响损益表的非经常性项目
Unusual items in income statement 损益表中的非经常性项目
Usage quantities, estimated activity base 耗用量；估计作业基础耗用量
V
Vacation pay 假期工资
Valuation 计价；估价
at lower of cost or market 成本与市价孰低法计价
at net realizable value 可变现净值计价
Value 价值
book 账面价值
future 未来价值；终值
maturity 到期值
methods that ignore present 忽略现值法
net book 账面净值
net realizable 可变现净值
of $1 table, partial present 1美元现值表，部分1美元现值表
of an annuity table, partial present 年金现值表，部分年金现值表
of an annuity, present 年金现值，部分年金现值
present 现值
residual (scrap, salvage, or trade-in) 残值
stated 设定价值
Value chain 价值链
of a business 企业价值链
Value concepts, present 价值概念，现值概念
Value index, present 价值指数，现值指数
Value investing 价值投资
Value method, net present 价值法，净现值法
Value methods, present 价值法，现值法
Variable cost concept 变动成本概念
Variable costing 变动成本法
Variable costing income statement 变动成本法下的损益表
Variable costs 变动成本
Variable costs graphs 变动成本图
Variable factory overhead controllable variance 变动制造费用可控差异
Variance(s) 差异
controllable 可控差异
cost 成本差异
direct labor 直接人工差异
direct labor rate 直接人工工资率差异
direct labor time 直接人工工时差异
direct materials 直接材料差异
direct materials price 直接材料价格差异
direct materials quantity 直接材料数量差异
factory overhead 制造费用差异
fixed factory overhead volume 固定制造费用产量差异
from standards in income statement 损益表中的标准差异
from standards, recording and reporting 标准差异，记录和报告标准差异
graph of fixed overhead volume 固定制造费用产量差异图
reporting direct labor 报告直接人工差异
reporting direct materials 报告直接材料差异
reporting factory overhead 报告制造费用差异
variable factory overhead controllable 变动制造费用可控差异
volume 产量差异
Variance relationships 差异关系
direct labor 直接人工差异关系
direct materials 直接材料差异关系
Variance report 差异报告
factory cost overhead 制造成本费用差异报告
factory overhead cost, 制造费用成本差异报告
Venture capitalist (VC) 风险投资家
Vertical analysis 垂直分析
of income statements 损益表垂直分析
comparative balance sheet 比较资产负债表垂直分析
comparative income statement 比较损益表垂直分析
Volume variance 产量差异
fixed factory overhead 固定制造费用产量分析
graph of fixed overhead, 固定制造费用产量差异图
Voucher 付款凭单
Voucher system 付款凭单制度
W
W-2 (Wage and Tax Statement) 工资和税收报表
W-4 (Employee's Withholding Allowance Certificate) 员工代扣所得税证明
Wage and Tax Statement(Form W-2) 工资和税收报表
Wage bracket withholding table 工资等级代扣表
Wages 工资
accrued 应计工资
Wages expense 工资费用
Warranty, and current liabilities 担保；保修单，担保和流动负债
Weighted average method 加权平均法
"What if' analysis 敏感性分析
Whole units 全部产量
Withdrawal, of a partner 退出；提款，合伙人退出
Withdrawals by the owner 所有者提款
Work in process 在产品
applying factory overhead to 将制造费用分配到在产品
Work in process controlling account, job cost sheets and 在产品控制账户，作业成本表和在产品控制账户
Work in process inventory 在产品存货
Work sheet 工作底稿
and adjusting and closing entries for a merchandising business 商业企业工作底稿和调整与结账分录
completing 完全工作底稿
direct method 直接法工作底稿
for merchandising business 商业企业工作底稿
for statement of cash flows 现金流量表工作底稿
for statement of cash flows-direct method 现金流量表工作底稿－直接法
for statement of cash flows-indirect method 现金流量表工作底稿－间接法
indirect method 间接法工作底稿
periodic inventory system 定期盘存制工作底稿
Working capital 营运资本
Working capital ratio 流动资金比率
Working papers 工作草稿
Write-offs to the allowance account 注销备抵账户
Y
Yield 收益；收益率
Z
Zero-based budgeting 零基预算
Zero-coupon bonds 无息债券
