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1aplantledge厂厂分类账aruleofthumb拇指法则，经验规律accelerateddepreciationmethod加速折旧法AccountingPrinciplesBoard会计原则委员会accountingcontrol会计控制accountingcycle会计循环accountingentity会计实体accountingequation会计方程式accountingperiod会计期间accrualbasis权责发生制accruals应计项目accruedexpense/revenue应计费用/收入acquire并购acquisition取得adjustingprocedure调整程序administrativecontrol管理控制administrativeexpense管理费用advance预付款adviceslip通知单affiliatedcompanies关联公司aggregate合计的agingschedule账龄分析表align调准，使成一线allowanceforuncollectibleaccounts备抵坏账allowancemethod备抵法alternative可供选择的AmericanInstituteofCertifiedamortization摊销annualinterestrate年利率apportion分配，摊配appropriation分拨approve批准arrearage拖欠款assetsturnover资产周转率assignmentofresponsibility分派责任attorney'sfee律师费attribute属性authorizedstock额定股本averagecollectionperiod平均收账期average/historicalexchangerate平均/历史汇率baddebtsexpense坏账费用（票据）bankdeposit银行存款bankreconciliation银行往来调节表bankstatement银行对账单bearer持票人betterment改良bidandofferprice买入卖出价bookvalue账面价值calendaryear日历年度calendar-year日历年度capitalcontributed实收资本capitalcontribution资本投入capitalraisingcapability筹集资本的能力carryingvalue置存价值cashbasis收付实现制cashbudget现金预算cashdividend现金股利cashondelivery库存现金cashreceipts/disbursementsjournal现金收入/支出日记账casualtyloss事故损失catastrophic大灾难的certifiedpublicaccountants注册会计师checkregister支票登记簿checkstub支票存根classificationandsorting分类整理closingprocedure结账程序commonstock普通股competentpersonnel称职的人员complexcapitalstructure复杂资本结构conservative稳健的constructedassets建造资产contingentliability或有负债continuityofexistence存在的连续性contraaccount对抵账户convertibilityintocash可兑换性convertibledebt可转换债券convertiblepreferredstock可转换优先股correctionofpriorperiodinventoryerror前期盘存差错订正costofgoodsavailableforsale可供销售的商品成本coststructure成本结构cost-profitdata成本效益数据cost-to-retailpricepercentage成本对零售价比率countdecree法庭判决creditmemo贷项通知单，贷记通知单creditstanding信用地位creditterm赊账条件cumulativebalance累计余额currentfairvalue现时公允价值currentratemethod现行汇率法currentratio流动比率current-noncurrentmethod流动与非流动项目法custodianship保管工作custody保管customarymatters惯常业务debenturebonds信用公司债debitmemo借项通知单debtor债务人deferrals递延项目deferredcredit延期贷项denominate标价depletion折耗depreciationasset应折旧资产designcosts设计成本deterioration自然损坏directwrite-offmethod直接销2账法direct/indirectquote直接/间接标价法discount贴现discountonnotepayable应付票据贴现dishonor拒付dispose处置，清理dispositiondata清理数据dividendpayoutratio股利支付率dividendyield股利获取率double-declining-balancemethod双倍递减余额法double-entrybookkeepingsystem复式记账法draft汇票drawup开立票据earningspershareofcommonstock普通股每股收益额effectiveinterestmethod实际利息法elapse（时间）过去endorsement背书entercontract缔结契约enumerate列举equityratio权益比率equivalent同等的errorcorrection错误订正estate不动产estimatinginventories估计存活的毛利法excessofparvalueoveramountpaid面值超过缴入资本的部分exclusiveprivilege专有权利expenditure权益的做法extension算出或转来的金额extensive广泛的extraordinaryitems非常项目F.O.B.destination目的地交货，到达站交货F.O.H.shippingpoint发运地交货facevalue面值factor代替fairvalue公允价值feasible行得通的federalincometaxwithholdingpayable应付预扣联邦所得税FederalInsuranceContributionsActs联邦社会保险税法FederalUnemploymentTaxAct联邦失业税法federalunemploymenttaxpayable应付联邦失业税financialexecutives财务经理financialincomeandexpense财务收益和费用financingactivities筹资活动fiscalyear财务年度fist-in,fist-out先进先出法flowofcosts成本流动flowofgoods商品流动footing总额forwardexchangegainsorlosses期汇合同fraction/numerator/denominator分数/分子/分母freightcollect货到收运费freightprepaid运费预付fullydilutedearningspershare每股完全稀释收益额gainonsaleoffixedassets固定资产出售利得gauge评估generaljournal普通日记账goingconcern持续经营grossprofitonsales销售毛利holder持票人hospitalinsurancepremiumspayable应付医疗保险费immune免受影响的imparteconomicdata披露经济数据imprest预付的，定额备用的inthefinalanalysis归根到底，总之incometaxreporting所得税申报individualemployeeearningsrecords雇员个人工薪纪录informationreturn资料申报单intangibleassets无形资产interestallowance利息补贴interestbearer计息的interimfinancialstatement中期财务报表interimmechanicalcheck中间性的手工操作检查inventorycoverage利益保障范围inventoryprocedure盘存程序inventoryturnover存货周转率investingactivities投资活动invoiceregister发票登记簿IOU借据irregulation不正当行为issuedstock已发行股本journalize做分录leasehold租赁权legaljurisdictions法定管辖范围legalrestrictions法律约束limitedpartnership有限合伙liquidationvalue清算价值liquidity变现能力listofchecks支票目录lossfromdoubtfulaccounts疑/呆帐损失lossfromuncollectibleaccounts坏账损失lubrication加润滑油maintenance维修marketvalue市场价值maturitydate到期日measuringunit计量单位memoranda备忘录misappropriation挪用miscellaneousexpense杂项费用monetaryassetsandliabilities货币性资产与负债monetary-nonmonetarymethod货币性与非货币性项目法moneyorder汇票mortgagepayable应付抵押借3款mortgage抵押multinationalcompany跨国公司normalrateofreturn正常盈利率negotiable可流通的nominalinterestrate名义利率nontaxableentity非纳税主体notereceivablediscounted应收票据贴现NSF存款不足obsolescence过时ondemand（票据）即期（支付）one-transactionperspective单项交易观点openaccounts往来帐户operatingactivities经营活动operatingperformance经营业绩organizationcosts开办费outsideentity外部实体outstandingcheck未兑付支票outstandingstock外发股本overdraft透支overdrew透支overtimepay加班工资paid-incapitalfromtreasurystock出售库存股份缴入资本paid-incapitalinexcessofparvalue超过面值的缴入资本paid-incapitalinexcessofstatedvalue超过设定价值的缴入资本parvalue面值participatingstock参与分配的优先权payenvelope工薪带payperiod工薪支付期payrollaccounting工薪会计payrollpayable应付工薪payrollregister工薪登记表payrolltax工薪税perforate穿孔于periodicinventorysystem定期盘存制perishable易腐坏的perpetualinventorysystem永续盘存制physicalinventorycounts实物盘点