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AAcceleratedmethodsofdepreciation加速折旧法Accountingequation会计等式Accountingperiod会计期间Accountspayable应付账款Accountspayableturnover应付账款周转Accountsreceivable应收账款Accountsreceivableturnover应收账款周转Accrualaccounting权责发生制会计Accruals应计项目Accruedpayables应付款项Accumulateddepreciation累计折旧Activitymethod作业方法Activityratios作业比率Actuary精算师,精算Additionalpaid-incapital资本公积Agingschedule账龄分析表Allowancemethod备抵法Amortization摊销Analyticreview分析性复核Annualreport年报Annuity年金Appropriationofretainedearnings留存收益分配Asset资产Assetdepreciationrange(ADR)资产折旧范围Assetimpairment资产清理Assetretirement资产报废Assetturnover资产周转率Audit审计Auditcommittee审计委员会Auditopinion审计意见Auditreport审计报告Authorizedshares授权股本，注册股份Available-for-salesecurities短期投资BBaddebts坏账Balancesheet资产负债表Bankreconciliation银行对账单Basicearningspershare基本每股盈利Betterment改良Big5五大会计师事务所boardofdirectors董事会bond债券契约bondspayable应付债券bookgain/loss账面收益/损失bookvalue账面价值borrowingcapacity融资能力businessacquisition企业兼并businesscombination企业合并businesssegment企业内部责任单位CCallprovision提前赎回条款Capital资产Capitallease资本租赁Capitalstructure资本结构Capitalstructureleverage资本结构杠杆Capitalizationratios资本比率Capitalize资本化Cashdiscount现金折扣Cashequivalent现金等价物Cashflow现金流Cashflowaccounting现金流量法会计Cashflowfromfinancing筹资产生的现金流量Cashflowfrominvesting投资产生的现金流量Cashflowfromoperations经营产生的现金流量Cashflowprojection现金项目Cashmanagement现金管理Certificateofdeposit存款单Certifiedpublicaccountant注册会计师Classifiedbalancesheet分类资产负债闭Cleanauditopinion无保留意见Collateral抵押品，担保品Collectionperiod商业票据Commonearningsleverage普通收入杠杆Commonstock普通股Common-sizefinancialstatementsCompensatingbalance抵销余额Conservatism稳健Consignment寄销品Consistency连续性Consolidatedfinancialstatements合并财务报表Contingency或有事项Contingentliability或有负债Contraaccount对销账户Contributedcapital实缴资本Controllinginterest控股权益Convertiblebonds可转换债券Copyright版权Corporation公司Cost成本Costexpiration成本耗用Costmethod成本法Costofcapital资金成本Costofgoodssold销货成本Covenant契约CPAcertifiedpublicaccountant注册会计师Creditquality信用程度Creditrating信用评级Creditterms信用条件Creditor债权人Cumulativepreferredstock累积优先股Currentassets流动资产Currentcost现行成本Currentliabilities流动负债Currentmaturityoflong-termdebts即将到期的长期负债Currentratio流动比率DDebenture债券Debt债务Debtcovenant债务契约Debtinvestment债权性投资Debtratio负债比率Debtredemptions债务清偿Debt/equityratio负债/权益比率Default违约Deferredcost递延成本Deferredincome递延收益Deferredincometaxes递延所得税Deferredrevenue递延收入Definedbenefitpensionplan即定收益养老金方案Definedcontributionpensionplan即定供款养老金方案Depletion折耗Depreciation折旧Depreciationbase折旧系数Depreciationexpense折旧费用Dilutedearningspershare摊薄后每股盈利Dilution摊薄Dilutivesecurities摊薄证券Directmethod直线法Directwrite-offmethod直接注销法Discountonbondpayable应付债券折价Discountrate贴现率，折扣率Divestiture风险Dividendyield股息率Dividends股息Dividendsinarrears应付股利Doubletaxation双重征税Double-declining-balancemethod双倍余额递减法DuPontModel杜邦体系EEarningpower盈利能力Earnings盈利Earningspershare每股利润Earningquality收益质量Economicentityassumption经济个体假定Economicvalueadded经济价值增加Effectiveinterestmethod实际利息法Effectiveinterestrate实际利率Equity所有者权益Equityinvestment权益投资Equityissuance发行股票Equitymethod权益法Equitysecurity股本证券Escrow代管Exchangerate汇率Expense费用Externalfinancing外部融资Extraordinaryitem非经常项目FFacevalue面值Fairmarketvalue公允市价Financialaccounting财务会计Financialaccountingstandards财务会计FinancialAccountingStandardsBoard财务会计标准委员会Financialcondition财务状况Financialflexibility财务弹性Financialperformance财务业绩Financialratioanalysis财务比率分析Financialstatementanalysis财务报表分析Financialstatements财务报表Financingactivities融资活动First-in,first-out先进先出法Fiscalperiodassumption会计期假设Fiscalyear会计年度Fixedassetturnover固定资产周转Fixedassets固定资产FOBdestination离岸货价FOBshippingpoint起运点交货Footnotes附注Forwardcontract期货合同Freight-in运费已付Frequenttransactions经常性交易GGaincontingency或有收益Generallyacceptedaccountingprinciples一般会计原则Goingconcern持续经营Goodsintransit在途商品Goodwill商誉Governmentaccounting政府会计Grossmargin毛利，边际贡献Grossprofit毛利HHedging套期保值Hiddenreserves秘密准备Historicalcost历史成本Humancapital人力资源Humanresources人力资源Hurdlerate利率下限Hybridsecurity混合证券IIncome收益Incomestatement损益表Independentauditor独立审计Indirectmethod间接法Industry行业Inflation通货膨胀Inputmarket投入市场Installmentobligation分期付款Intangibleasset无形资产Interest利息Interestcoverageratio利息保障比率Interest-bearingobligation附息债务Internalcontrolsystem内部控制系统Internalfinancing内部筹资InternalRevenueCode国内税收法规InternalRevenueService国内税收总署Interperiodtaxallocation跨期税款分摊Intraperiodtaxallocation所得税期内分摊Inventory存货Inventoryturnover存货周转Investingactivities投资活动LLand土地，不动产Last-in,first-out后进先出Lease租赁Leverage杠杆效应Liability负债Lifeofabond年金期间LIFOconformityrule后进先出法一致性规则LIFOliquidation后进先出法清算LIFOreserve后进先出法准备Lineofcredit信用限额Liquidation清算Liquidity流动性Listedcompany上市公司Loancontract贷款合同Loancovenant贷款契约Long-livedassets长期资产Long-termloan长期负债Long-termdebtratio长期债务率Long-terminvestments长期投资Loss亏损Losscontingency或有损失Lower-of-cost-or-marketrule成本与市价孰低原则MMACRS加速成本回收法修正系统Maintenanceexpenditure维修费用Managementaccounting管理会计Managementdiscretion管理决策Managementletter管理建议书Manufacturingcompany制造公司Margin毛利Mark-to-marketaccounting按市场计价法会计Markdown减低标价Marketprice市场价格Marketshare市场份额Marketvalue市价Market-to-bookratio市价与账面值比率Marketablesecurities有价证券Matchingprinciple配比原则Materiality重要性Maturitydate到期日Maturityvalue到期值Measurementtheory计量理论Merchandiseinventory商品盘存Merg